Printable Format10-1120. Excess tax levying not basis of protest. The levying of a tax by any municipality which raises more money than is used or needed for the tax year shall not be the basis of a protest by any taxpayer and all such protests shall be of no force or effect.
History: L. 1933, ch. 319, ยง 19a; March 31.
CASE ANNOTATIONS
1. Cited, but held not applicable to action under prior statute. Chicago, R.I. & P. Rly. Co. v. Paul, 139 Kan. 795, 798, 33 P.2d 304.
2. Effect of section considered; held not to supersede general tax statute. Kaw Valley Drainage Dist. v. Zimmer, 141 Kan. 620, 624, 625, 42 P.2d 936.
3. Section applied in upholding school-district tax levy. Voshell v. Peterson, 142 Kan. 448, 451, 50 P.2d 941.
4. Discussed in holding protests filed under K.S.A. 79-2005 insufficient. Henderson v. Montgomery County Comm'rs, 147 Kan. 64, 68, 75 P.2d 816.
5. Section does not supersede K.S.A. 79-1702; tax commission may order refund of illegal taxes. Thompson v. Chautauqua County Comm'rs, 147 Kan. 151, 156, 75 P.2d 839.
6. Applied in upholding school-district levy. Lowden v. King, 147 Kan. 617, 619, 78 P.2d 29.
7. Purpose of act discussed; applies to statutory claims. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 461, 462, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043.