72-2004. History: R.S. 1923, 72-2004; Repealed, L. 1951, ch. 395, § 74; July 1. Source or Prior Law: L. 1866, ch. 19, §§ 5, 8; G.S. 1868, ch. 93, §§ 5, 8; L. 1871, ch. 38, § 1; L. 1872, ch. 94, § 3; L. 1876, ch. 122, art. 13, §§ 5, 11; L. 1879, ch. 49, § 5. CASE ANNOTATIONS 1. County commissioners cannot reduce levy of tax made by district. Seward v. Rheiner, 2 Kan. App. 95, 106, 43 P. 423. 2. Restriction on levy of taxes under previous acts considered. Tootle v. Savage, 18 Kan. 192. 3. Writ of mandamus to compel levy of taxes; when issued. Cassatt v. Commissioners of Barber Co., 39 Kan. 505, 514, 18 P. 517. 4. District must take up bonds before maturity by levy, not by new bonds. School District v. School Fund Commissioners, 114 Kan. 741, 744, 220 P. 281. 5. Limitation on tax levy does not include levy to pay bonded indebtedness. Missouri Kan. & T. Rld. Co. v. Hays, 119 Kan. 249, 251, 237 P. 1029. 6. Detached territory liable on bonds issued before detachment while appeal pending. Pessemier v. Plummer, 135 Kan. 429, 431, 10 P.2d 887. 7. County treasurer is custodian of sinking fund. State, ex rel., v. Lewis, 138 Kan. 725, 726, 728, 27 P.2d 250. 8. Limit on school district levy not applicable to levy made hereunder. Chicago, R. I. & P. Rly. Co. v. Percival, 140 Kan. 508, 510, 37 P.2d 686. 9. Disorganized school-district territory not liable for debts of district to which attached. Hunziker v. School District, 153 Kan. 102, 106, 109 P.2d 115. 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