79-1802. Levies by county commissioners. The county commissioners shall meet on the first Monday of August in each year, and shall estimate and determine the amount of money to be raised by tax for all county purposes, and all other taxes which they shall be required by law to levy.
History: L. 1876, ch. 34, § 83; March 11; R.S. 1923, 79-1802.
Source or prior law:
L. 1866, ch. 118, § 57; G.S. 1868, ch. 107, § 72.
Cross References to Related Sections:
Board of county commissioners, see chapter 19, article 2.
Law Review and Bar Journal References:
"Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Eric B. Milstead, 37 K.L.R. 961, 962 (1989).
Attorney General's Opinions:
Programs for the elderly; tax levy; proper mill levy rate. 89-78.
CASE ANNOTATIONS
1. Levy cannot be made outside the state; collection enjoined. Comm'rs of Marion Co. v. Barker, 25 Kan. 258, 260.
2. Valid levy of tax to purchase poor farm. The State, ex rel., v. Comm'rs of Pratt Co., 42 Kan. 641, 648, 22 P. 722.
3. Limitation to issuance of county warrants; tax levy fixes limit. Bank v. Reilly, 97 Kan. 817, 824, 156 P. 747.
4. When mandamus to compel tax levy must be instituted. School District v. Stanton County, 99 Kan. 763, 162 P. 1165.
5. Mandamus to compel tax levy; service on clerk valid. Commissioners v. Sellew, 99 U.S. 624, 625, 25 L.Ed. 333.
6. Vacancy in office township trustee; commissioners' duty to make levy. Cherokee County Commissioners v. Wilson, 109 U.S. 621, 3 S. Ct. 352, 27 L.Ed 1053.
7. Cited in determining validity of levy for county general fund. State, ex rel., v. Peal, 136 Kan. 136, 139, 13 P.2d 302.
8. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 816, 33 P.2d 312.
9. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 62, 46 P.2d 27.
10. No power to make additional levy for previous year. Thompson v. Chautauqua County Comm'rs, 147 Kan. 151, 156, 75 P.2d 839.
11. Date fixed herein is directory not mandatory. School District v. Clark County Comm'rs, 155 Kan. 636, 638, 127 P.2d 418.
12. Cited; assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 226, 436 P.2d 982.
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