School District No. 127 v. School District No. 45

Citations

• 80 Kan. 641
• 103 P. 126
• 1909 Kan. LEXIS 129

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Levy—School District — Annual Meeting. Where the electors of a school district, at a regular annual school meeting, vote a tax on the taxable property in the district at a rate authorized by law and such as the meeting deems sufficient for the various school purposes, and the clerk of the school district certifies the amount so levied to the county clerk, this constitutes the levy of a school tax at such rate on all the real and personal property in the school district. (Gen. Stat. 1901, §§ 6127, 6172, 6191.)</p> <p>2. - Power to Levy a Legislative Function. The power of levying taxes is a legislative function, and the power abides only in the annual school meeting to determine the rate of taxation sufficient for the various school purposes.</p> <p>S. - Extension of Tax on Tax-rolls — Ministerial Duty. The duty of the county clerk to extend the taxes so levied upon the assessment rolls of the county is purely a ministerial function, and, unless such levy has been made, the extension of an assessment upon a tax-roll affords no authority for the collection of the tax.</p> <p>4. -Effect of Mistake in Extending Tax on Tax-rolls. A mistake of the county clerk in extending upon the tax-rolls an assessment against the property in a school district at a less rate than that levied at the annual school meeting and certified by the clerk thereof does not deprive the school-district of its right to the sum collected through such erroneous extension.</p>