Printable Format79-2002. Tax receipts by county treasurer; contents. Receipts shall be given for all taxes received by the county treasurer, except that with respect to payments received by mail, receipts shall be given only upon request of the taxpayer. Payment of current ad valorem property taxes shall be validated by a statement indicating the date received and the amount paid on all copies of such receipts.
History: L. 1876, ch. 34, § 89; L. 1886, ch. 30, § 2; R.S. 1923, 79-2002; L. 1943, ch. 299, § 1; L. 1982, ch. 405, § 1; L. 1997, ch. 126, § 34; July 1.
Source or prior law:
L. 1866, ch. 118, § 60; G.S. 1868, ch. 107, § 77.
Attorney General's Opinions:
Collection of personal property tax warrant judgment. 80-151.
County treasurer's acceptance of partial payment of delinquent property taxes. 86-96.
CASE ANNOTATIONS
1. Tender of part of taxes; receipt therefor. Julien, Sheriff, v. Ainsworth, 27 Kan. 446, 448.
2. Tax-receipt stub book admissible in evidence. Hudson v. Herman, 81 Kan. 627, 638, 107 P. 35.
3. Mandamus to compel issuance of tax receipts; pleading. Skinner v. Mitchell, 108 Kan. 861, 869, 197 P. 569.