Printable Format79-2103. Sheriff to note removal of taxpayer. It shall be the duty of the several sheriffs of this state, in making their returns of the delinquent tax warrants to the treasurers of their respective counties, to note in their return the county to which any such delinquent taxpayer may have removed or resides, with the date of his or her removal, if he or she shall be able to ascertain such fact; and it is hereby made his or her duty to make diligent inquiry therefor.
History: L. 1876, ch. 34, § 94; March 11; R.S. 1923, 79-2103.
Source or prior law:
G.S. 1868, ch. 107, § 126.
CASE ANNOTATIONS
1. Duty of sheriff in making return of tax warrant. Lumber Co. v. Chandler, 90 Kan. 561, 563, 135 P. 601.
2. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 817, 33 P.2d 312.
3. Cited in discussing procedure for collection of delinquent personal property taxes. Richards-Conover Hardware Co. v. Sharp, 150 Kan. 506, 510, 95 P.2d 360.