68-417. History: L. 1933, ch. 241, § 2; L. 1975, ch. 427, § 101; Repealed, L. 1999, ch. 137, § 42; July 1. Source or Prior Law: 68-607; L. 1927, ch. 255, § 9; L. 1929, ch. 225, § 18; L. 1931, ch. 247, § 1. CASE ANNOTATIONS 1. When assessment paid in full reimbursement is limited to one twentieth annually. State, ex rel., v. Horn, 126 Kan. 591, 270 P. 597. 2. Reimbursement is discretionary with board of county commissioners. Nyhart v. Iverson, 127 Kan. 48, 272 P. 176. 3. When proceedings for road project under way giving option to county commissioners considered. Thompson v. Reno County Comm'rs, 127 Kan. 863, 275 P. 205. 4. Reimbursement not authorized for interest on assessment bonds. State, ex rel., v. State Highway Commission, 129 Kan. 192, 281 P. 855. 5. Second proviso not in conflict with other highway statutes or constitution. State, ex rel., v. State Highway Comm., 130 Kan. 456, 457, 458, 461, 286 P. 244. 6. Highway commission to make benefit-district payments from general funds; not liable for interest on installments. State, ex rel., v. Johnson County Comm'rs, 131 Kan. 403, 411, 413, 292 P. 921. 7. Reimbursement not authorized for designated city streets. State v. State Highway Comm., 136 Kan. 652, 653, 17 P.2d 839. 8. Commission not liable to pay cost of improvement within city. State, ex rel., v. State Highway Comm., 137 Kan. 800, 806, 817, 22 P.2d 969. 9. Cited in holding act for federal loan for highways valid. State, ex rel., v. State Highway Comm., 139 Kan. 391, 395, 396, 32 P.2d 493. 10. Word "taxpayer" as used herein means "landowner." Beth v. State Highway Comm., 141 Kan. 512, 514, 515, 41 P.2d 721. 11. Contract for sale of land considered; grantee held entitled to refunded assessments. Bruna v. State Highway Comm., 146 Kan. 372, 374, 69 P.2d 701. 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