19-401. History: L. 1907, ch. 408, § 18; L. 1909, ch. 251, § 3; L. 1913, ch. 321, § 1; R.S. 1923, 19-401; L. 1925, ch. 131, § 1; L. 1931, ch. 156, § 1; L. 1968, ch. 271, § 1; Repealed, L. 1974, ch. 112, § 11; June 1, 1976. Source or Prior Law: G.S. 1868, ch. 25, §§ 76, 77, 78, 79, 80; L. 1869, ch. 30, § 1. CASE ANNOTATIONS 1. County cannot employ other agency in collection of tax. The State v. Dickinson County, 77 Kan. 540, 542, 95 P. 392. 2. Construed in connection with "old soldiers' preference law." James v. Haynes, 79 Kan. 608, 100 P. 622. 3. Section cited in determining sufficiency of petition for relocation of county seat. State, ex rel., v. Russell, 119 Kan. 266, 268, 237 P. 877. 4. Cited in determining when census taken by deputy assessors becomes official. State, ex rel., v. Board of Education, 148 Kan. 632, 635, 84 P.2d 507. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026