Printable Format19-518. Cancellation of tax receipt where check not paid. That where any draft or check remitted to any county treasurer shall not be paid on presentation, any tax receipt issued to any such person shall be forthwith canceled by the county treasurer on his books noting on his records that such receipt is canceled for nonpayment of the check or draft sent in payment thereof.
History: L. 1915, ch. 174, ยง 3; May 22; R.S. 1923, 19-518.
CASE ANNOTATIONS
1. Nonpayment of draft received for taxes cancels tax receipt. Skinner v. Mitchell, 108 Kan. 861, 869, 197 P. 569.
2. Cited in determining diligence required in presenting check for payment. School District v. Ottawa County Comm'rs, 133 Kan. 528, 536, 1 P.2d 88.
3. Duty of treasurer to present check for payment within reasonable time. Amusement Co. v. Eddy, 143 Kan. 988, 992, 994, 997, 57 P.2d 458.