Settlement of affairs of political divisions; receipts and vouchers

19-508. Settlement of affairs of political divisions; receipts and vouchers. The October settlement shall include also a settlement of the financial affairs of each city, town, township, school district, or other municipal organization; and at all such settlements the county treasurer shall file in the office of the county clerk all receipts and vouchers for any and all money paid out by him. History: G.S. 1868, ch. 25, § 68; L. 1891, ch. 101, § 2; May 20; R.S. 1923, 19-508. Attorney General's Opinions: County extension councils; county treasurer; remaining account balance at end of budget year. 89-55. CASE ANNOTATIONS 1. General settlement in October of each year. Jackson County v. Kaul, 77 Kan. 715, 717, 96 P. 45; Bank v. Reilly, 97 Kan. 817, 824, 156 P. 747. 2. Cited in action by county to recover taxes wrongfully distributed. Greenwood County Comm'rs v. School District, 139 Kan. 297, 301, 31 P.2d 723. 3. Settlement does not bar action to recover taxes wrongfully distributed. Harvey County Comm'rs v. School District, 139 Kan. 457, 459, 32 P.2d 812; Woodson County Comm'rs v. City of Yates Center, 139 Kan. 519, 521, 32 P.2d 209. 4. Action on county treasurer's bond held barred by three-year limitation statute. Board of Education v. Jones, 151 Kan. 276, 278, 98 P.2d 120. 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