79-2107. Sheriff's return of tax warrants; liability of treasurer and sheriff. All warrants returned by the sheriff shall be endorsed with date of service, date of collection, and amount collected, and if no property is found, so state; and if any treasurer or sheriff shall fail to issue or serve and return the warrants as provided by this act, such treasurer or sheriff shall be held liable for the amount of tax upon which warrants have so failed to be issued, served or returned. The board of county commissioners shall not allow the claim for the salary of any sheriff for any month after the month of October in any year unless and until said sheriff has made return of each and every personal property tax warrant which has been issued at any time during said year.
History: L. 1876, ch. 34, § 98; R.S. 1923, 79-2107; L. 1943, ch. 301, § 4; June 28.
Structure Kansas Statutes
Article 21 - Sale Of Personal Property For Taxes
79-2101 Collection of delinquent taxes; tax lien.
79-2103 Sheriff to note removal of taxpayer.
79-2104 Alias tax warrants to sheriff of county to which taxpayer has removed.
79-2106 Fees of sheriffs and treasurers.
79-2107 Sheriff's return of tax warrants; liability of treasurer and sheriff.
79-2108 Penalties and interest where injunction restraining collection dissolved.
79-2109 Sale of personalty before tax paid; liens; liability.
79-2111 Personalty seized by legal process; taxes as preference over other claims.
79-2112 Same; proceedings when property sold, seized, or attempted to be removed or sold.