County clerk's statement to director of accounts and reports, contents; county responsible to state for levies after making adjustments

79-2203. County clerk's statement to director of accounts and reports, contents; county responsible to state for levies after making adjustments. On or before June 30 of each year, the county clerk shall send to the director of accounts and reports a statement showing tax information prescribed by the director of accounts and reports. Such information may include, but shall not be limited to: (1) all double and erroneous assessments abated, (2) taxes refunded, (3) additions to the tax rolls made subsequent to the certification thereof to the director of property valuation, (4) the amount of tax warrants uncollected and returned by the sheriff "not found" and "no property." Also a showing of the valuations and levy rates of personal tax warrants of prior years for which credit has been taken in previous settlements with the state, and which have been subsequently collected, and the state's share of the tax warrants thus collected. Such statement shall be signed by the county clerk and countersigned by the county treasurer. Each county is responsible to the state for the full amount of the taxes levied by law for state and other purposes, after making adjustment for the credits and additions as shown on said statement. History: L. 1876, ch. 34, § 102; R.S. 1923, 79-2203; L. 1937, ch. 359, § 4; L. 1981, ch. 381, § 2; July 1. Source or prior law: L. 1866, ch. 118, § 108; G.S. 1868, ch. 107, § 132. CASE ANNOTATIONS 1. Commissioners can maintain suit to recover state and county funds. Comm'rs of Harvey Co. v. Munger, 24 Kan. 205, 209. 2. Liability of county for delinquent state taxes. Harper County v. Cole, 62 Kan. 121, 124, 126, 61 P. 403. 3. County not entitled to credit for uncollected taxes of prior years. Clay County Comm'rs v. French, 139 Kan. 815, 817, 33 P.2d 312. 4. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 60, 64, 46 P.2d 27. 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