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13-912.

History: L. 1903, ch. 122, § 136; L. 1915, ch. 113, § 1; R.S. 1923, § 13-912; Repealed, L. 1975, ch. 85, § 1; July 1.

Source or prior law:

L. 1881, ch. 37, § 112; L. 1895, ch. 260, § 1; L. 1895, ch. 365, § 1.

CASE ANNOTATIONS

1. City entitled to its "proportion of penalties and interest." Sedgwick County v. Wichita, 62 Kan. 704, 706, 64 P. 621.

2. School taxes; penalties to county, interest to board of education. Sedgwick County v. Wichita, 62 Kan. 704, 706, 64 P. 621.

3. Penalties credited to city; rebates charged to county; not unconstitutional. Kansas City v. Stewart, 90 Kan. 846, 848, 136 P. 241.

4. County treasurer is collector of taxes for municipalities. City of Topeka v. Boyd, 127 Kan. 202, 204, 272 P. 124.


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