79-2914. Apportionment of funds where lands sold for less than full amount of taxes. If any county lands or town lots have been sold under the provisions of law and the full amount of the tax charged against such lands or town lots has not been realized, the county treasurer and county clerk of such county are hereby directed to divide and charge the amount of such unrealized tax to the several funds in proper proportion, according to the tax levies of the years for the tax of which the said lands or town lots were sold. History: L. 1885, ch. 199, § 1; March 14; R.S. 1923, 79-2914. Revisor's Note: Edited by striking out L. 1872, ch. 196, or L. 1877, ch. 39, and inserting in lieu thereof the word "law." [L. 1872, ch. 196, repealed by L. 1876, ch. 34, § 158; L. 1877, ch. 39, repealed by L. 1879, ch. 42, § 1.] CASE ANNOTATIONS 1. Delinquent state taxes; compromised tax sales; liability of county. Kearny County v. Davis, 88 Kan. 858, 859, 129 P. 942. 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