79-2108. Penalties and interest where injunction restraining collection dissolved. In cases where the county treasurer or sheriff shall by injunction be restrained from the collection of taxes due upon personal property, and the injunction be dissolved, the county treasurer or sheriff shall collect the original taxes and penalties, with interest from the date of the injunction at the rate prescribed by K.S.A. 79-2004a, and amendments thereto.
History: L. 1941, ch. 375, § 34; L. 1980, ch. 308, § 13; L. 1992, ch. 319, § 5; July 1.
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.