Kansas Statutes Annotated

K.S.A. § 79-1802 (2026)

Levies by county commissioners

✓ current as of May 2026

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79-1802. Levies by county commissioners. The county commissioners shall meet on the first Monday of August in each year, and shall estimate and determine the amount of money to be raised by tax for all county purposes, and all other taxes which they shall be required by law to levy.

History: L. 1876, ch. 34, § 83; March 11; R.S. 1923, 79-1802.

Notes of Decisions

Cited in 3 cases, 1968–2016 · leading case: Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016).

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Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016). · cites it 2× “See K.S.A. 79-1802; K.S.A. 2014 Supp. 79-1946.”

Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968). “(K.S.A. 79-1802.) All taxes are due on the 1st day of November of each year.”

Wilmer v. Bd. of Cnty. Commissioners, 866 F. Supp. 502 (D. Kan. 1994). “K.S.A. 79-1802. The amount of ad valorem tax to be levied must be certified to the county clerk on or before August 25 of each year.”

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