Accounting of fees; fee books; delivery

28-123. Accounting of fees; fee books; delivery. The county treasurer, county clerk, sheriff and register of deeds shall each keep a book to be called "fee book" to be provided by the county commissioners. They shall keep a true and accurate account of all fees which they charge and collect, including all notary fees collected by them or their deputy or clerk in any proceeding pending or to become pending, filed or to be filed in their offices. They shall set forth what fees are charged, by whom paid, for what service rendered, to whom payable and the date of such charges, rendition and payment. The book shall be open to public inspection during office hours and, on demand, shall be delivered to the board of county commissioners at any time for their inspection and for audit purposes. The officer shall deliver the book to the officer's successor in office at the time that such term of office expires. History: R.S. 1923, 28-123; L. 1943, ch. 162, § 18; L. 1971, ch. 135, § 1; L. 1972, ch. 150, § 1; L. 1976, ch. 145, § 151; L. 1982, ch. 117, § 3; July 1. Source or prior law: L. 1897, ch. 131, § 14; L. 1899, ch. 141, § 1; L. 1913, ch. 197, § 16. CASE ANNOTATIONS 1. County attorneys not required to account for liquor fees. Nolan v. Ellis County, 65 Kan. 57, 68 P. 1068. 2. Accounting by county officers included in title of act. Hardy v. Kingman County, 65 Kan. 111, 112, 68 P. 1078. 3. Special law and not general law governs in Wyandotte county. The State v. Prather, 84 Kan. 169, 171, 112 P. 829. 4. Probate judge to keep fee book and make quarterly statements. State, ex rel., v. Anderson, 114 Kan. 297, 299, 217 P. 327. 5. Delay in reporting money considered, but not decided. The State, ex rel., v. Anderson, 117 Kan. 117, 121, 230 P. 315. 6. Failure of sheriff to account for fees held misconduct in office. State, ex rel., v. Jackson, 139 Kan. 744, 33 P.2d 118. 7. Failure of register of deeds to remit fees creates liability by statute. Montgomery County Comm'rs v. McKittrick, 141 Kan. 283, 284, 40 P.2d 352. 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