72-1031. History: L. 1876, ch. 122, art. 4, § 30; L. 1909, ch. 214, § 2; L. 1911, ch. 271, § 1; R.S. 1923, 72-1031; Repealed, L. 1933, ch. 309, § 27; April 3. Source or Prior Law: L. 1861, ch. 76, art. 6, § 1; L. 1863, ch. 56, § 1; G.S. 1868, ch. 92, § 53; L. 1872, ch. 184, § 1; L. 1875, ch. 93, § 7. CASE ANNOTATIONS 1. Extension of tax on tax rolls is ministerial duty. School District v. School District, 80 Kan. 641, 103 P. 126. 2. Effect of mistake in extending tax on tax rolls. School District v. School District, 80 Kan. 641, 103 P. 126. 3. Act does not repeal L. 1909, ch. 245, sec. 27 (see R.S. 1923, 79-1937). School District v. Coughlin, 88 Kan. 1, 5, 127 P. 219. 4. Clerk to place levy on tax roll; statutes directory. Rural High-school District v. Raub, 103 Kan. 757, 759, 176 P. 110. 5. Excessive levy voted at annual meeting may be enjoined. Jackson v. Joint Consolidated School District, 123 Kan. 325, 326, 255 P. 87. 6. Cited in holding county reimbursement act for funds in closed banks unconstitutional. State, ex rel., v. Crawford Township, 139 Kan. 553, 557, 32 P.2d 809. 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