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79-2323. Penalties and interest on sale after injunction dissolved. In case the county treasurer shall be restrained by reason of an injunction, and the injunction shall be dissolved, the treasurer, at the sale provided for in K.S.A. 79-2322, shall include all penalties and interest that would have accrued had the sale taken place at the time fixed by law.

History: L. 1876, ch. 34, § 126; R.S. 1923, 79-2323; L. 1941, ch. 375, § 12; September 1.

Cross References to Related Sections:

Penalties and interest on personalty where injunction restraining collection dissolved, see 79-2108.

CASE ANNOTATIONS

1. Section held constitutional and valid; penalty; tax upon railroad property held tax due on personal property. Railway Co. v. Labette County, 9 Kan. App. 545, 59 P. 383; Railway Co. v. Labette County, 62 Kan. 550, 551, 64 P. 56; Railway Co. v. Miami County, 67 Kan. 434, 438, 73 P. 103.

2. Penalty herein provided applies only to taxes in dispute. Rogers v. K. C. T. & W. Rld. Co., 48 Kan. 471, 473, 29 P. 761.

3. Party enjoining taxes is liable for penalty on part wrongfully enjoined. Jaggar v. Davis, 121 Kan. 737, 250 P. 260.


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