Collector of taxes

19-515. Collector of taxes. The county treasurer of each county shall be, by virtue of his office, collector of taxes therein, and shall perform such duties in that regard as are prescribed by law. History: G.S. 1868, ch. 25, § 75; October 31; R.S. 1923, 19-515. Attorney General's Opinions: Collection of personal property tax warrant judgments. 80-151. General provisions; home rule powers. 81-112. Delinquent tax collection; poverty affidavit limiting issuance or execution of tax warrant. 91-34. CASE ANNOTATIONS 1. County treasurer cannot purchase at tax sale. Haxton v. Harris, Treasurer, 19 Kan. 511. 2. Must give receipt for tax money. Hudson v. Herman, 81 Kan. 627, 638, 107 P. 35. 3. Section cited in determining effect of payment of taxes to bank to be credited to treasurer. Saunder v. Best, 127 Kan. 135, 136, 272 P. 173. 4. Treasurer's failure to present check for payment held breach of his bond. Amusement Co. v. Eddy, 143 Kan. 988, 992, 994, 57 P.2d 458. 5. Cited in discussing procedure for collection of personal property taxes. Richards-Conover Hardware Co. v. Sharp, 150 Kan. 506, 514, 95 P.2d 360. 6. County commissioners not invested with general jurisdiction over collection of taxes. Cunningham v. Blythe, 155 Kan. 689, 695, 127 P.2d 489. 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