18-211.   Tax levy to pay debts; exemption from debts of othercounty.In order to fully carry out the provisions of K.S.A. 18-210, it is herebymade the duty of the board of county commissioners ofthe county to which said territory formerly belonged, when they shallhave levied a tax upon the property of their county (which tax must beuniform throughout their county), for the purpose of raising funds topay off, in whole or in part, either principal or interest, anyindebtedness existing against said county at the time of such change anddetachment, to cause the clerk of their board to certify, under the sealof their board, a statement of the amount of such levy, and transmit thesame to the clerk of the board of county commissioners of the county towhich said territory has become attached; and it shall be the duty ofsuch clerk at the time he receives such statement, to levy a tax to theamount therein stated, upon the taxable property included within thelimits of such detached territory, according to the last assessed valuethereof; and it shall be the duty of such clerk at the time he completesthe tax list, as required by law, to carry out said tax against suchtaxable property, including such detached territory, in a column byitself, and the same shall be delivered and charged to the treasurer,collected and treated in all other respects in the same manner as now orhereafter to be provided by law for the collection of other countytaxes; and it shall be the duty of said treasurer to pay the same over,from time to time, as the same is collected, to the county treasurer ofthe county to which the same belongs, taking his receipt therefor, whichreceipt shall be his voucher on settlement therefor: Provided,however, The said treasurer shall retain therefrom the sum of fivepercentum on said amount so collected, which shall be placed by him inthe county treasury of his county, as the absolute and unconditionalproperty of said county as a full compensation to said county fortrouble and expenses incurred in the collection of said tax; and itshall be the duty of the board of county commissioners of the county towhich said territory is attached, at the time or times they levy any taxin their county for the purpose of raising any funds to pay, in whole orin part, either principal or interest, any indebtedness existing againstsaid county at the time of such change and attachment, to exempt fromsuch levy and tax the property included within the limits of suchattached territory.

      History:   L. 1872, ch. 96, § 10; Feb. 29; R.S. 1923, 18-211.