79-2013. County commissioners to issue warrants to county treasurer for amount of claims credited on delinquent tax. After all claims for the month have been settled and the county treasurer has issued receipts covering the claims of claimants whose personal property tax was delinquent, it shall be the duty of the board of county commissioners to issue warrants against the proper funds of the county (being the funds from which the claim would have been paid) in favor of the county treasurer. The county treasurer shall credit such warrants to the county tax account, and at the time for distributing taxes shall distribute these collections to the proper municipalities or taxing bodies and funds for which the original tax was levied.
History: L. 1943, ch. 301, ยง 12; June 28.
Structure Kansas Statutes
Article 20 - Collection And Cancellation Of Taxes
79-2002 Tax receipts by county treasurer; contents.
79-2003 Warrants to be received in payment of taxes, when.
79-2004a Time for payment of personal property taxes; interest, when.
79-2005a Same; invalidity of part.
79-2005b Taxes paid under protest; disorganization of taxing district; no-fund warrants; tax levies.
79-2009 Highway or railroad bridge; appointment of receiver upon failure to pay tax.
79-2010 County commissioners to certify list of claims allowed.
79-2014 Abatement and cancellation of unpaid taxes upon certain mineral interests or royalties.
79-2015 Actions for debt to collect taxes, fees, interest and penalties, when; remedies.
79-2016 Same; liabilities imposed by other states; comity.
79-2017 Collection of delinquent taxes in certain counties; tax lien.
79-2019 Same; bond of contract collectors; report and accounting of taxes collected.
79-2020 Voluntary transfer of personal property before tax paid; lien, exception; collection.
79-2022 Contingent fee based employment to audit personal property tax returns prohibited, when.
79-2023 Wyandotte county accumulated interest amnesty program.
79-2024 Partial payment or payment plan for delinquent or nondelinquent property taxes authorized.