Kansas Statutes Annotated

K.S.A. § 79-1801 (2026)

Certification of city, county, township, school and other taxing subdivision levies; collection of tax; distribution of proceeds of taxes by county treasurer

✓ current as of May 2026

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79-1801. Certification of city, county, township, school and other taxing subdivision levies; collection of tax; distribution of proceeds of taxes by county treasurer. Each year the governing body of any city, the trustees of any township, the board of education of any school district and the governing bodies of all other taxing subdivisions shall certify, on or before October 1, to the proper county clerk the amount of ad valorem tax to be levied. Thereupon, the county clerk shall place the tax upon the tax roll of the county, in the manner prescribed by law, and the tax shall be collected by the county treasurer. The county treasurer shall distribute the proceeds of the taxes levied by each taxing subdivision in the manner provided by K.S.A. 12-1678a, and amendments thereto.

History: L. 1876, ch. 34, § 82; R.S. 1923, 79-1801; L. 1969, ch. 334, § 7; L. 1981, ch. 379, § 1; L. 1981, ch. 380, § 2; L. 1983, ch. 319, § 2; L. 2005, ch. 2, § 16 (Special Session); L. 2016, ch. 66, § 4; L. 2021, ch. 9, § 3; L. 2021, ch. 58, § 12; L. 2025, ch. 128, § 3; May 8.

Notes of Decisions

Cited in 4 cases, 1978–1994 · leading case: In re Unified Sch. Dist. No. 437, 757 P.2d 314 (Kan. 1988).

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In re Unified Sch. Dist. No. 437, 757 P.2d 314 (Kan. 1988). · cites it 4× “79-2930; K.S.A. 79-1801. The county clerk then computes the tax levy rate required to fund such expenditures upon the basis of the final equalized assessed valuation of each district.”

Wilmer v. Bd. of Cnty. Commissioners, 866 F. Supp. 502 (D. Kan. 1994). “K.S.A. 79-1801. Since the Leavenworth County Board of County Commissioners took no action this year, the earliest that a tax levy to satisfy the judgment in this case could be certified to the county clerk is August, 1995.”

Garden City Educators' Ass'n v. Vance, 585 P.2d 1057 (Kan. 1978). “Obviously the preparation of the multi-million dollar budget required by a unified school district requires several weeks — the time varying, no doubt, with the size of the district.”

Garden City Educators'ass'n v. Vance, 585 P.2d 1057 (Kan. 1978). “Obviously the preparation of the multi-million dollar budget required by a unified school district requires several weeks the time varying, no doubt, with the size of the district.”

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