reglab/housing_qa huggingface dataset:
KS Stat § 19-547 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 5 - County Treasurer|19-547 Publication of delinquent personal property tax statements; costs, payment and collection.

19-547. Publication of delinquent personal property tax statements; costs, payment and collection. In addition to the duties required by K.S.A. 79-2101, and amendments thereto, each county treasurer, within 10 days after October 1 of each year, shall cause a statement to be published with respect to unpaid or partially unpaid delinquent personal property tax returns made by the sheriff as of October 1. Such statement shall be published once each week for three consecutive weeks in the official county newspaper or in a newspaper of general circulation in the county in accordance with the provisions of K.S.A. 64-101, and amendments thereto. The statement shall show the name of each delinquent or partially delinquent taxpayer, listed alphabetically, appearing on such returns, followed by the taxpayer's last known address and by the total amount of unpaid taxes, penalties and costs. The cost of such publication shall be paid from the general fund of such county, and $15 shall be added to the tax due as part of the costs of collection, to be collected in the same manner as provided by law for the collection of the delinquent tax.History: L. 1957, ch. 500, § 1; L. 1981, ch. 173, § 55; L. 1989, ch. 294, § 1; L. 1994, ch. 68, § 2; July 1.
KS Stat § 19-548 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 5 - County Treasurer|19-548 Same; failure to publish statement; fine.

19-548. Same; failure to publish statement; fine. Should any county treasurer neglect or refuse to make and publish the statement provided for in this act, he shall be liable to a fine of twenty-five dollars ($25) for each and every day he shall refuse or neglect to make such publication, to be recovered by an action at law against said treasurer, said action to be brought in the name of the board of county commissioners of the proper county.History: L. 1957, ch. 500, § 2; June 29.
KS Stat § 19-601 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-601 County auditor; appointment in counties between 40,000 and 60,000; term; removal.

19-601. County auditor; appointment in counties between 40,000 and 60,000; term; removal. That in all counties containing over forty thousand (40,000) and not more than sixty thousand (60,000) inhabitants, there may be appointed by the district court of the judicial district in which such county is located one person, who shall have the qualifications of an elector, and who shall be styled "county auditor," and who shall hold his office for a period of two (2) years, unless sooner removed by the appointing power for cause, according to existing laws, and if so removed the cause thereof shall be made part of the record of the board of county commissioners.History: L. 1905, ch. 185, § 1; R.S. 1923, 19-601; L. 1925, ch. 132, § 1; L. 1941, ch. 188, § 1; L. 1951, ch. 219, § 1; L. 1968, ch. 254, § 1; July 1.
KS Stat § 19-602 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-602 Surety bond.

19-602. Surety bond. Within ten days after receiving a certificate of the order appointing him to the office specified in the first [*] section of this act, and after his confirmation by the county board as provided herein, it shall be the duty of such person to file with the district clerk of his county a bond, with at least two sufficient sureties, in the sum of three thousand dollars, to the proper county, conditioned that he will faithfully perform the duties of his office, which bond and sureties thereon shall be approved by the district court of the proper county, which approval shall be made part of the records of said court: Provided, That a bond conditioned as hereinbefore recited, and executed by a bonding company authorized to do business under the laws of this state, shall, upon approval of the board of county commissioners, be construed to be and constitute sufficient surety.History: L. 1872, ch. 67, § 2; L. 1905, ch. 186, § 1; March 18; R.S. 1923, 19-602.* L. 1872, ch. 67, § 1 repealed, see 19-601.
KS Stat § 19-603 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-603 Oath of office.

19-603. Oath of office. It shall be the duty of such appointee, immediately upon the filing of his bond as provided in the first [*] section of this act, to file with said clerk an affidavit that he will faithfully perform the duties of his office.History: L. 1872, ch. 67, § 3; March 14; R.S. 1923, 19-603.* L. 1872, ch. 67, § 1 repealed, see 19-601.
KS Stat § 19-604 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-604 Records; office.

19-604. Records; office. It shall be the duty of such county auditor, immediately upon his qualification as hereinbefore provided, to furnish himself with such records as may be necessary, and keep the same in some safe and convenient office, the expense of which shall be borne by the proper county, and to keep his office open for transaction of business as other county offices are kept according to law.History: L. 1872, ch. 67, § 4; March 14; R.S. 1923, 19-604.
KS Stat § 19-605 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-605 Audit and record of claims against county.

19-605. Audit and record of claims against county. It shall be the duty of such auditor to audit all claims of every nature and description presented to or claimed against his county, showing the nature of the claim, the amount allowed, to whom, and keep a perfect record thereof, and of his decisions thereon. And it shall be the duty of the county clerk to certify to the auditor, on or before the first Monday of each month, all claims or demands against the county on file in his office, and to furnish to the auditor all information he may have in regard thereto.History: L. 1876, ch. 67, § 3; March 8; R.S. 1923, 19-605.
KS Stat § 19-606 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-606 Certification of claims to county clerk.

19-606. Certification of claims to county clerk. It shall be the duty of the auditor, immediately upon the reception of the claims certified to him by the county clerk, to proceed to examine and audit the same, and on or before the first Monday of the next succeeding month to certify to the county clerk his report and decision on the claims before him, stating in proper form the specific amount allowed by him, to whom allowed, with a memorandum stating under what law and by virtue of what contract such amounts are allowed; and where claims are not allowed by him, or when they are partially allowed, the reasons therefor shall also be stated in the report; and all claims certified by the county clerk to the auditor shall be reported by the auditor on or before the first Monday of next succeeding month after their reception by him.History: L. 1872, ch. 67, § 6; March 14; R.S. 1923, 19-606.
KS Stat § 19-607 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-607 What claims allowed.

19-607. What claims allowed. The auditor shall allow no claim unless the same is expressly provided for by law, and due according to the terms of the law, or due by virtue of a contract authorized by law.History: L. 1872, ch. 67, § 7; March 14; R.S. 1923, 19-607.
KS Stat § 19-608 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-608 Action on audit by county commissioners; appeal.

19-608. Action on audit by county commissioners; appeal. At the next succeeding meeting of the county board of commissioners after the auditor shall have filed his report with the county clerk as hereinbefore provided, it shall be the duty of the county clerk to present such report to said board; and it shall be the duty of said board of county commissioners to confirm such report of the auditor: Provided, It shall be competent for the board to disallow any claim allowed by the auditor, or any part thereof, and from which decision and confirmation of the report it shall be the right of any person whose claim is disallowed, in whole or in part, to appeal in the manner now provided by law for appeals from the decision of county commissioners, and in such appeal the board of county commissioners shall be defendants therein. And a copy of the monthly report of the auditor shall be by him deposited with the county treasurer, who shall file and preserve the same; and said treasurer shall not pay any warrant or endorse the same in any manner, the amount of which has not been authorized by said report of the auditor.History: L. 1872, ch. 67, § 8; March 14; R.S. 1923, 19-608.
KS Stat § 19-609 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-609 Abstract of auditor's report; publication.

19-609. Abstract of auditor's report; publication. The auditor shall cause to be published after the close of each calendar quarter or, if the county commissioners so provide, after the close of each calendar month, in the paper in which the county printing is done, an abstract of the auditor's reports for the preceding quarter or month. Such abstract shall show generally the amounts allowed, to whom and on what account, and specifying each amount in excess of fifty dollars. Whenever salary and wages of employees or amounts paid to vendors or other items of expense are required to be published, the amount published shall reflect the total amount paid to such employee or vendor or the total amount of such expense during the period covered by the publication. The publication required by this section shall satisfy the publication requirement of K.S.A. 19-228, and amendments thereto.History: L. 1872, ch. 67, § 9; R.S. 1923, 19-609; L. 1969, ch. 140, § 1; L. 1980, ch. 118, § 2; July 1.
KS Stat § 19-612 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-612 Annual report of auditor; estimates.

19-612. Annual report of auditor; estimates. The auditor shall annually make a report to the board of county commissioners, stating under appropriate heads the total amount of claims allowed by him during the year, and shall also make an estimate, from the best source of information he can obtain, and report the same to the board of county commissioners, of the amount of money required, in his judgment, to be raised by taxation for the next ensuing year for county purposes.History: L. 1872, ch. 67, § 11; March 14; R.S. 1923, 19-612.
KS Stat § 19-613 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-613 Payment of claims allowed by board.

19-613. Payment of claims allowed by board. The claims allowed by the board shall be paid in the order of their allowance, and the treasurer of the county shall publish a bulletin monthly, in his office, of the amount of cash on hand to redeem the orders according to their priority of date, and the orders shall be redeemed accordingly.History: L. 1872, ch. 67, § 12, March 14; R.S. 1923, 19-613.
KS Stat § 19-614 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-614 Penalty for corruptly allowing claim.

19-614. Penalty for corruptly allowing claim. If the auditor shall corruptly allow any claim before him, he shall be liable to the county in an amount four times as great as the amount so allowed by him, to be recovered in the name of the proper county; and such county auditor shall, in such case, be forever debarred from holding any office under the laws of this state.History: L. 1872, ch. 67, § 13; R.S. 1923, 19-614; L. 1970, ch. 366, § 15; April 1.
KS Stat § 19-615 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-615 Claim not to be sued on until disallowed.

19-615. Claim not to be sued on until disallowed. No claim, which the auditor has power under this act to pass upon, shall be sued on till after the decision of the auditor and board of commissioners thereon.History: L. 1872, ch. 67, § 14; March 14; R.S. 1923, 19-615.
KS Stat § 19-616 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-616 Examination of treasurer's accounts; report to board.

19-616. Examination of treasurer's accounts; report to board. It shall be the duty of the auditor, once in two months, to examine the accounts of the county treasurer, and report thereon in detail to the board of county commissioners at their next regular meeting after such examination.History: L. 1874, ch. 56, § 3; March 18; R.S. 1923, 19-616.
KS Stat § 19-617 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-617 Quarterly statement by sheriffs.

19-617. Quarterly statement by sheriffs. The sheriffs of counties are hereby required to prepare and file with the respective county auditors, quarterly, a sworn statement of the moneys collected by them, for which they are accountable to the respective counties. The auditor shall examine the sheriff's books, compare the sworn statements with the facts and report the result of the examination to the county treasurer.History: L. 1874, ch. 56, § 4; R.S. 1923, 19-617; L. 1982, ch. 117, § 1; July 1.
KS Stat § 19-618 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-618 Failure of such officers to make reports or turn over moneys.

19-618. Failure of such officers to make reports or turn over moneys. It shall be the duty of the auditor to inform the county attorney of any neglect or refusal on the part of either of the above-named officers to make such reports, or turn over to the proper authorities the moneys in their hands, and on such information the county attorney shall commence proceedings in the proper court against such officers.History: L. 1874, ch. 56, § 5; March 18; R.S. 1923, 19-618.
KS Stat § 19-619 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-619 Reaudit of claims; examination of settlements of treasurer.

19-619. Reaudit of claims; examination of settlements of treasurer. When a claim shall have been once audited and reported to the county clerk by the auditor, he shall not be required, nor is he authorized to re-examine and reaudit the same claim, nor any part thereof, unless the same shall be certified to him by the county clerk within six months of the date of its being first audited. And it shall be the further duty of said auditor to examine all accounts and settlements to be made by the county treasurer with the board of county commissioners, and make such preparation of the accounts of such treasurer before the settlement, as shall be ordered by the chairman of the board of county commissioners.History: L. 1876, ch. 67, § 4; March 8; R.S. 1923, 19-619.
KS Stat § 19-620 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-620 Appointment of auditor in counties between 80,000 and 300,000; term; removal.

19-620. Appointment of auditor in counties between 80,000 and 300,000; term; removal. In all counties containing over eighty thousand (80,000) and not more than three hundred thousand (300,000) inhabitants, there shall be appointed by the district court of the judicial district in which such county is located, one person who shall have the qualifications of an elector and who shall be styled "county auditor" and who shall hold his office for the period of two years, unless sooner removed by the appointing power for cause, according to existing laws and if so removed, the cause thereof shall be made part of the record of the board of county commissioners.History: L. 1915, ch. 172, § 1; L. 1917, ch. 130, § 1; R.S. 1923, 19-620; L. 1974, ch. 113, § 1; L. 1980, ch. 56, § 3; April 26.
KS Stat § 19-621 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-621 Same; bond.

19-621. Same; bond. Within 10 days after receiving a certificate of the order of appointment to the office specified in K.S.A. 19-620, and amendments thereto, it shall be the duty of such appointee to file with the district clerk of such appointee's county a bond, with a sufficient surety, in the sum of $20,000, to the proper county, conditioned that such appointee will faithfully perform the duties of the office of county auditor, which bond and sureties thereon shall be approved by the district court of the proper county, which approval shall be made part of the records of such court. A bond conditioned as hereinbefore recited, and executed by a bonding company authorized to do business under the laws of this state, shall upon approval of the district judge be construed to be and constitute sufficient surety, and the premium on such bond shall be paid by the county.History: L. 1915, ch. 172, § 2; R.S. 1923, 19-621; L. 1976, ch. 145, § 53; L. 2006, ch. 124, § 2; July 1.
KS Stat § 19-622 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-622 Audit of claims; duties of county clerk.

19-622. Audit of claims; duties of county clerk. It shall be the duty of such auditor to audit all claims of every nature and description presented to or claimed against his county, showing the nature of the claim, the amount allowed, to whom, and keep a perfect record thereof, and of his decisions thereon. And it shall be the duty of the county clerk to report to the auditor, on or before the first Monday of each month, all claims or demands against the county on file in his office and to furnish to the auditor all information he may have in regard thereto. For the purposes of this act, the term "audit" shall be construed to mean to examine and render opinion as to allowance or rejection in whole or in part.History: L. 1915, ch. 172, § 3; R.S. 1923, 19-622; L. 1967, ch. 132, § 1; July 1.
KS Stat § 19-623 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-623 Same; certification of audit to county clerk; fiscal and accounting records; annual report; budget.

19-623. Same; certification of audit to county clerk; fiscal and accounting records; annual report; budget. It shall be the duty of the auditor, immediately upon the reception of the claims reported to him or her by the county clerk, to proceed to examine and audit the same, and on or before the first Monday of the next succeeding month to certify to the county clerk his or her report and decision on the claims before him or her, stating in proper form the specific amount allowed by him or her, to whom allowed, with a memorandum stating under what law and by virtue of what contract such amounts are allowed; and where claims are not allowed by him or her, or when they are partially allowed, the reasons therefor shall be stated in the report; and all claims reported by the county clerk to the auditor shall be reported by the auditor on or before the first Monday of next succeeding month after their reception by him or her.It shall be the duty of the county auditor to keep records, in which shall be shown all assets of the county and accounts showing the outstanding indebtedness thereof. Such record shall also show separate accounts with current tax collections, refunded tax, redemptions and assignments. There shall also be kept a separate account in such records with each county officer who receives any money as such officer, and the county auditor shall completely examine the financial records of such officer, at least monthly and as often as required by the board of county commissioners. The auditor shall have the power to state in what manner fiscal and accounting records shall be kept, except those that are specifically outlined by statute. Such records shall also show all receipts and disbursements of the county. The auditor shall make an annual detailed report to the board of county commissioners and to the district judge of all assets, liabilities, receipts and disbursements of the county. The auditor shall annually, not later than thirty (30) days prior to the first of August in each year, furnish the board of county commissioners a budget, showing the amount of money required in his or her judgment to be raised by taxation for the next ensuing year for county purposes.History: L. 1915, ch. 172, § 4; R.S. 1923, 19-623; L. 1967, ch. 133, § 1; L. 1976, ch. 145, § 54; January 10, 1977.
KS Stat § 19-624 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-624 Examination of accounts and settlements of county treasurer.

19-624. Examination of accounts and settlements of county treasurer. It shall be the duty of the auditor, at least once in three months to examine the accounts of the county treasurer and report thereon in detail to the board of county commissioners at their next regular meeting after such examination. In the event such treasurer is carrying on his cash account anything that is not cash, such as tax receipts, redemption receipts, assignments, notes, protested or returned checks, it shall be the duty of the auditor to require the county treasurer to make the amount thereof good to the cash account immediately, and upon the failure of the treasurer so to do, the auditor shall notify the county attorney thereof. The auditor shall examine all accounts and settlements to be made by the county treasurer with the board of county commissioners and shall make such preparation of the account of such treasurer before the settlement as shall be ordered by the county board. The county treasurer shall be liable on his official bond for the full amount carried on his books as cash.History: L. 1915, ch. 172, § 5; April 8; R.S. 1923, 19-624.
KS Stat § 19-625 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-625 Reports of county officers.

19-625. Reports of county officers. The county treasurer, county clerk, sheriff, register of deeds and every other officer collecting any money for the county shall prepare and file with the county auditor monthly, a sworn statement of all fees, fines and other moneys collected by such officer belonging to such county. The auditor shall examine the books of all such officers and shall compare such sworn statements with the books in the possession of the auditor and with the auditor's ledger account and report the examination to the board of county commissioners.History: L. 1915, ch. 172, § 6; R.S. 1923, 19-625; L. 1976, ch. 145, § 55; L. 1977, ch. 105, § 4; L. 1982, ch. 117, § 2; July 1.
KS Stat § 19-626 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-626 Salary of auditor.

19-626. Salary of auditor. County auditor shall receive a salary of $2,500 per annum: Provided, That in counties having a population in excess of 110,000, a clerk to be appointed by the auditor shall receive a salary of $1,800 per annum, such salaries to be paid in monthly installments by the county.History: L. 1915, ch. 172, § 7; L. 1917, ch. 130, § 2; L. 1919, ch. 206, § 9; L. 1921, ch. 189, § 7; March 24; R.S. 1923, 19-626.
KS Stat § 19-627 (2021)
2021 Kansas Statutes|Chapter 19 - Counties And County Officers|Article 6 - County Auditor|19-627 Provisions of act providing for auditor in counties of over 40,000 applicable.

19-627. Provisions of act providing for auditor in counties of over 40,000 applicable. That the provisions of K.S.A. 19-603, 19-604, 19-607, 19-608, 19-609, 19-612, 19-613, 19-614, 19-615, 19-618 and 19-619, shall apply to county auditors appointed under this act, insofar as the same are applicable.History: L. 1915, ch. 172, § 8; April 8; R.S. 1923, 19-627.