Collection of tax; removal of personalty from county before taxes paid

K.S.A. 79-319, under LISTING PROPERTY FOR TAXATION.

K.S.A. 79-319

79-319. Collection of tax; removal of personalty from county before taxes paid. When any person is about to remove his or her property from the county, after the same has been assessed and before the taxes thereon have been paid, without leaving sufficient remaining for the payment of the taxes thereon, the tax shall at once become due and payable, and the county treasurer shall forthwith issue a tax warrant for the collection of the same, and it shall be enforced as in other cases. History: L. 1899, ch. 248, § 6; L. 1919, ch. 303, § 1; March 17; R.S. 1923, 79-319. Attorney General's Opinions: Listing property for taxation; issuance of advanced tax notices and warrants. 81-11. CASE ANNOTATIONS 1. Sheriff acting in good faith not liable for damages. Kasparek v. Throop, 98 Kan. 551, 552, 158 P. 1114. 2. Act held discriminatory against nonresidents before amendment of K.S.A. 79-316 in 1930. Bivins v. Riley County Comm'rs, 141 Kan. 916, 917, 44 P.2d 229. 3. Voluntarily surrendered secured property not obtained through legal process; tax lien does not attach to buyer of same. Robbins-Leavenworth Floor Covering, Inc. v. Leavenworth Nat'l Bank & Trust Co., 229 Kan. 511, 513, 625 P.2d 494.