Printable Format

Previous | Next

Source or prior law:

L. 1866, ch. 118, § 47; G.S. 1868, ch. 107, § 38; L. 1875, ch. 147, § 1; L. 1876, ch. 34, § 54; L. 1911, ch. 325, § 1.

CASE ANNOTATIONS

1. Tax deed not invalid because taxes for preceding year included. Walker v. Douglass, 2 Kan. App. 706, 43 P. 1143.

2. Injunction not allowed where taxes for preceding year properly entered. Harris v. Drought, Treas., etc., 24 Kan. 524.

3. Purpose of statute; authority of county clerk limited by provisions of statute; placing property on tax rolls under facts of case not authorized by statutes. Nickelson v. Board of County Commissioners, 209 Kan. 53, 55 to 58, inclusive, 495 P.2d 1015.

4. Mentioned in action to recover taxes paid; protest of increased valuation held legally insufficient. Spalding v. Price, 210 Kan. 337, 338, 502 P.2d 713.

5. No remedy for taxing district's clerical error in taxpayer's favor undetected prior to tax notices unless property unassessed or escaped taxation. In re Order of Board of Tax Appeals, 236 Kan. 406, 413, 691 P.2d 394 (1984).

6. Cited; absence of authority by BOTA to order county appraiser to investigate property not in controversy before BOTA examined. Salina Airport Authority v. Board of Tax Appeals, 13 Kan. App. 2d 80, 88, 761 P.2d 1261 (1988).

7. Focus of statute not on property but on taxpayer; distinction between escaping taxation and mere reduction of taxes noted. Crawford v. Board of Johnson County Comm'rs, 13 Kan. App. 2d 592, 593, 776 P.2d 832 (1989).