Chapter 19 — COUNTIES AND COUNTY OFFICERS

19-508. Settlement of affairs of political divisions; receipts and vouchers. The October settlement shall include also a settlement of the financial affairs of each city, town, township, school district, or other municipal organization; and at all such settlements the county trea…

19-508a. Financial reports to cities. Each county treasurer shall submit each year to the governing body of every city, all or any part of the territory of which is located in the county, a report listing the amounts allocated or paid to each such city during the year, itemized a…

19-508b. Financial reports to school districts; copies to state board of education. Whenever the board of education of any school district shall withdraw any moneys from the funds of the school district which are in the care, custody and control of the county treasurer, or whenev…

19-509. Warrants; payment and redemption; received in payment of taxes. Every county treasurer in this state shall pay for and redeem any county warrant presented to him for redemption at the time of its presentation; and if so paid, shall mark the same "Paid," with red ink, on i…

19-510. Endorsement on county orders. The county treasurer shall, on the receipt of any county order for the payment of taxes, or for other purposes, immediately endorse thereon the date of its receipt, the amount of interest, if any, allowed on the same, and the name of the part…

19-510a. Payment into county treasury; receipt from county treasurer. In all cases when any person shall pay any money into the county treasury he shall take a receipt therefor from the county treasurer. History: G.S. 1868, ch. 25, § 54; R.S. 1923, 19-316; L. 1968, ch. 376, § 1; …

19-511. Duplicate receipts. The county treasurer shall take duplicate receipts for all moneys, warrants, orders or other evidences of indebtedness paid out by him in his official capacity, and forthwith file one of such duplicates with the county clerk. History: G.S. 1868, ch. 25…

19-512. Treasurer not to act as county clerk or deputy. The county treasurer shall in no case act as county clerk, or as his deputy. History: G.S. 1868, ch. 25, § 72; October 31; R.S. 1923, 19-512. Attorney General's Opinions: Consolidation of elected offices of register of deeds…

19-513. Delivery of books, papers and moneys to successor; penalty for failure. Upon the resignation or removal from office of any county treasurer, all the books and papers belonging to his office, and all moneys in his hands by virtue of his office, shall be delivered to his su…

19-514. Discount of warrants unlawful; penalty. That it shall be unlawful for any county treasurer, or his deputies, to buy, directly or indirectly, or in any wise become a party in the purchase of, or traffic in, any state, county, city or township warrant, bill or account again…

19-515. Collector of taxes. The county treasurer of each county shall be, by virtue of his office, collector of taxes therein, and shall perform such duties in that regard as are prescribed by law. History: G.S. 1868, ch. 25, § 75; October 31; R.S. 1923, 19-515. Attorney General'…

19-516. Statement of tax of persons so requesting. That it shall be the duty of county treasurers, upon request, to furnish and deliver by mail or personally, a written statement of the personal property tax and of the real property tax of the person so requesting: Provided, howe…

19-517. Fee for notifying person of amount of taxes or for accepting payment through mail. That it shall be unlawful for any county treasurer to make, demand or retain any fee for notifying any person or his agent of the amount of his personal or real property tax, and it shall b…

19-518. Cancellation of tax receipt where check not paid. That where any draft or check remitted to any county treasurer shall not be paid on presentation, any tax receipt issued to any such person shall be forthwith canceled by the county treasurer on his books noting on his rec…

19-519. Penalty. That any county treasurer, deputy county treasurer, clerk or assistant of any treasurer who shall violate K.S.A. 19-516 or 19-517 shall be fined in the sum of not less than five nor more than one hundred dollars for such offense. History: L. 1915, ch. 174, § 4; M…

19-520. Quarterly statements. That from and after the passage of this act it shall be the duty of the county treasurer in each county on the last business day of January, April, July and October in each year, to make a statement showing the amount in the treasury on the day of ma…

19-521. Verification of statement; penalty for perjury. The statement made, as provided in K.S.A. 19-520, and amendments thereto, shall be signed and sworn to by the treasurer. Any treasurer who shall swear falsely in any such statement shall be guilty of perjury, and on convicti…

19-522. History: L. 1874, ch. 8, § 3 (Special Session); L. 1905, ch. 187, § 1; R.S. 1923, 19-522; L. 1976, ch. 145, § 48; Repealed, L. 1981, ch. 114, § 1; July 1. CASE ANNOTATIONS 1. Section constitutional. The State, ex rel., v. Majors, 16 Kan. 440, 441. 2. Probate judge's failu…

19-523. History: L. 1874, ch. 8, § 4 (Special Session); R.S. 1923, 19-523; L. 1976, ch. 145, § 49; Repealed, L. 1981, ch. 114, § 1; July 1. CASE ANNOTATIONS 1. Sufficiency of petition. The State, ex rel., v. Kelly, 2 Kan. App. 178, 193, 43 P. 299. 2. Certain acts of county commis…

19-524. Publication and posting of statement. The statement of the county treasurer, when completed, shall be published once in the official newspaper of the county, and a copy thereof posted on the inside of the door of the treasurer's office. History: L. 1874, ch. 8, § 5 (Speci…

19-525. Penalty for failure to make and publish statement; action. Should any county treasurer neglect or refuse to make and publish the statement provided for in this act, he shall be liable to a fine of not less than twenty-five dollars for each and every day he shall refuse or…

19-526. History: L. 1874, ch. 8, § 7 (Special Session); R.S. 1923, 19-526; L. 1976, ch. 145, § 50; Repealed, L. 1981, ch. 114, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Arch…

19-527. History: L. 1874, ch. 8, § 8 (Special Session); R.S. 1923, 19-527; L. 1976, ch. 145, § 51; L. 1978, ch. 112, § 1; Repealed, L. 1981, ch. 114, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings R…

19-528. History: L. 1874, ch. 8, § 9 (Special Session); R.S. 1923, 19-528; L. 1976, ch. 145, § 52; Repealed, L. 1981, ch. 114, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Arch…

19-529. History: L. 1874, ch. 8, § 10 (Special Session); R.S. 1923, 19-529; Repealed, L. 1969, ch. 180, § 21-4701; July 1, 1970. Cross References to Related Sections: Later act, see 21-3910. CASE ANNOTATIONS 1. Cited in holding railroad condemnation deposits are "public moneys." …

19-530. History: L. 1897, ch. 94, § 1; L. 1909, ch. 101, § 1; R.S. 1923, 19-530; L. 1933, ch. 159, § 1; L. 1933, ch. 160, § 1; L. 1937, ch. 82, § 2; Repealed, L. 1968, ch. 217, § 5; July 1. Source or Prior Law: L. 1887, ch. 131, § 1; L. 1889, ch. 189, § 1; L. 1891, ch. 102, § 1; …

19-531. Duplicate ticket of deposit; statement of amount of money sent to fiscal agent. The county treasurer shall, when making up his deposits for the bank, make a duplicate ticket of such deposits, and file the same with the county clerk; and whenever said treasurer shall trans…

19-532. Charging bank with money deposited and fiscal agent with money transmitted and crediting treasurer with such amounts. It shall be the duty of the county clerk of such county to charge the bank designated as the depository of the public money with all moneys deposited by t…

19-533. Monthly statement by fiscal agent. The fiscal agent of said county shall, at the end of each month, transmit to the clerk of such county a statement of the amounts received from said treasurer, and of the amounts paid out by it, and for what purpose. History: L. 1876, ch.…

19-534. Checks or drafts on banks; purpose; countersignature of county clerk of counties of less than 40,000 population. All checks or drafts of the treasurer of any county upon the bank holding the public money not issued as a part of a warrant check as provided by K.S.A. 10-802…

19-535. Duties of county clerk as to checks and drafts. The county clerk shall charge the said treasurer with the checks and drafts so countersigned, and credit the bank therewith, and when the same are returned, charge the treasurer with all moneys disbursed by the fiscal agent …

19-536. History: L. 1876, ch. 78, § 8; R.S. 1923, 19-536; Repealed, L. 1968, ch. 376, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Fi…

19-537. Penalty for violating K.S.A. 19-531 through 19-537. If any such treasurer or clerk shall willfully disregard any of the provisions of this act, he shall upon conviction thereof be adjudged guilty of a misdemeanor, and be fined in any sum not exceeding five hundred dollars…

19-538. History: L. 1879, ch. 93, § 1; R.S. 1923, 19-538; Repealed, L. 1965, ch. 162, § 2; June 30. Cross References to Related Sections: Later act, see 79-2958. CASE ANNOTATIONS 1. Section makes exception to provisions of article 11, § 5, of constitution. State, ex rel., v. Glen…

19-539. History: L. 1886, ch. 29, § 1; R.S. 1923, 19-539; L. 1937, ch. 359, § 1; Repealed, L. 1965, ch. 162, § 2; June 30. Cross References to Related Sections: Later act, see 79-2958. CASE ANNOTATIONS 1. This section is apparently in conflict with K.S.A. 79-2918. Kansas Gas & El…

19-540. History: L. 1911, ch. 288, § 1; R.S. 1923, 19-540; Repealed, L. 1963, ch. 163, § 1; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School …

19-541. History: L. 1929, ch. 153, § 1; Repealed, L. 1933, ch. 309, § 27; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

19-547. Publication of delinquent personal property tax statements; costs, payment and collection. In addition to the duties required by K.S.A. 79-2101, and amendments thereto, each county treasurer, within 10 days after October 1 of each year, shall cause a statement to be publi…

19-548. Failure to publish statement; fine. Should any county treasurer neglect or refuse to make and publish the statement provided for in this act, he shall be liable to a fine of twenty-five dollars ($25) for each and every day he shall refuse or neglect to make such publicati…

[Repealed or reserved.]

19-601. County auditor; appointment in counties with a population between 40,000 and 60,000; term; removal. That in all counties containing over forty thousand (40,000) and not more than sixty thousand (60,000) inhabitants, there may be appointed by the district court of the judi…

19-602. Surety bond. Within ten days after receiving a certificate of the order appointing him to the office specified in the first* section of this act, and after his confirmation by the county board as provided herein, it shall be the duty of such person to file with the distri…

19-603. Oath of office. It shall be the duty of such appointee, immediately upon the filing of his bond as provided in the first* section of this act, to file with said clerk an affidavit that he will faithfully perform the duties of his office. History: L. 1872, ch. 67, § 3; Mar…

19-604. Records; office. It shall be the duty of such county auditor, immediately upon his qualification as hereinbefore provided, to furnish himself with such records as may be necessary, and keep the same in some safe and convenient office, the expense of which shall be borne b…

19-605. Audit and record of claims against county. It shall be the duty of such auditor to audit all claims of every nature and description presented to or claimed against his county, showing the nature of the claim, the amount allowed, to whom, and keep a perfect record thereof,…

19-606. Certification of claims to county clerk. It shall be the duty of the auditor, immediately upon the reception of the claims certified to him by the county clerk, to proceed to examine and audit the same, and on or before the first Monday of the next succeeding month to cer…

19-607. What claims allowed. The auditor shall allow no claim unless the same is expressly provided for by law, and due according to the terms of the law, or due by virtue of a contract authorized by law. History: L. 1872, ch. 67, § 7; March 14; R.S. 1923, 19-607. Previous | Next…

19-608. Action on audit by county commissioners; appeal. At the next succeeding meeting of the county board of commissioners after the auditor shall have filed his report with the county clerk as hereinbefore provided, it shall be the duty of the county clerk to present such repo…

19-609. Abstract of auditor's report; publication. The auditor shall cause to be published after the close of each calendar quarter or, if the county commissioners so provide, after the close of each calendar month, in the paper in which the county printing is done, an abstract o…

19-610. History: L. 1876, ch. 67, § 2; L. 1919, ch. 204, § 1; R.S. 1923, 19-610; L. 1941, ch. 188, § 2; L. 1945, ch. 161, § 1; L. 1951, ch. 220, § 1; L. 1955, ch. 146, § 1; Repealed, L. 1967, ch. 220, § 20; January 1, 1968. Source or Prior Law: L. 1872, ch. 67, § 10; L. 1874, ch.…