Levies in excess of limitation unlawful; duty of county clerk to reduce levy and give notice thereof to taxing subdivision

79-1965. Levies in excess of limitation unlawful; duty of county clerk to reduce levy and give notice thereof to taxing subdivision. Any amount of ad valorem tax to be levied for a fund of any taxing subdivision which is certified to the county clerk and produces a tax levy rate or amount that is in violation of the provisions of existing statutes, shall be unlawful, and in any such case it shall be unlawful for the county clerk of any county within the state to enter upon the tax roll of the county any such excessive levy. In case of any such excess in any levy the county clerk shall reduce the levy and extend upon the tax roll only the part thereof as will comply with the provisions of existing statutes. In the event the county clerk determines it is necessary to change any amount of ad valorem tax to be levied in a budget so certified, the county clerk shall give notice to the taxing subdivision affected at least seven days prior to making the change. History: L. 1933, ch. 309, § 21; L. 1973, ch. 394, § 1; L. 1981, ch. 379, § 4; July 1. Source or prior law: 79-1938. Attorney General's Opinions: Ad Valorem tax to be levied restricted by published proposed budget. 82-265. Cities of the third class; election, appointment and removal of officers; qualifications of officers; incompatibility of offices. 85-31. CASE ANNOTATIONS 1. City levy exceeding budget; reduction by county clerk upheld. City of Independence v. Smith, 138 Kan. 484, 485, 26 P.2d 268. 2. Duties of county clerk under this section discussed. Hawkins v. Gregory, 138 Kan. 477, 478, 483, 26 P.2d 247. 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