The Topeka state journal., 1897-05-12
AT THE STATE HOUSE.
The Law on the Taxation of
Judgments
Given i'm Detail for Those In
tereSted.
News of the State Departments--Per-
sonals and Notes.

The last legislature passed a law pro-
viding for the taxation of judgments,
measure which it seems is responsible for
many inquiries and is probably less un-
derstood than any of the perplexing laws
which are now operative.
To give a more general and thorough
knowledge of the law and to supply a
large demand for copies thereof the Jour-
nal herewith presents the principal por-
tions of the bill, omitting the title and
sections Il and Il which simply provide
for the publication of the law in the Of
fetal state paper, in which it appeared
March 26:
Section 1.-The term personal judg-
ments" shall include all personal judg-
ments for money only. owned by resi-
dents and non-residents of the state of
Kansas: Provided, This section shall not
apply to judgments upon foreclosure of
mortgages prior to the sale of the lands
described in the decree, work and labor
judgments or for material furnished in
the erection of buildings, and improve
ments on land or lots. But shall apply to
all personal judgments rendered upon
foreclosure of mortgage after sale when
a deficiency judgment remains against
the judgment debtor.
Section 2-For the purpose of taxation
judgments owned by the residents of the
state as well as judgments owned by
non-residents of the state of Kansas,
shall be taxed in the township of the
county, wherein the court which rendered
such judgment. may hereafter be or was
located when rendered, and for the pur-
poses of taxation, the situs shall be in
such township where such judgment may
hereafter be was rendered.
Section S-When judgments are taken
upon abstract from any justice of the
peace to the district court of the county
or upon the appeal to the several courts
of the state it shall not change the sftus
OF such judgment for the purpose of tax
alton, but such judgment shall retain its
situs in the township wherein the judg-
ment was rendered in the first instance.
Section This act shall apply to all
personal judgments for money rendered
in the several courts of the state. upon
appeal or otherwise, except as provided
in section one.
Section 5-It shall be the duty of the
township trustee, or the city assessor of
all incorporated cities to list such judg-
ments for taxation in their several re-
spective townships and cities, and for the
purpose of listing such judgments, they
shall obtain from the different court re-
cords in their respective townships a
list of judgments, and shall fix the vaIu-
alton thereof, according to law, for the
purpose of taxation. as in assessments of
personal property now provided by law.
Section 6-Upon default in the payment
of any tax, which may shall become
due upon such judgment, the county
treasurer of the county wherein returns
have been made by the county clerk as
daI hvrJ 10 In of
sonal property of the amount of taxes
due on such judgment, shall advertise for
sale such judgment or judgments, giving
the name of the owner or
owners, certified by the
county clerk. and the amount thereon
together with the amount of taxes due
thereon. (The operation of this section
shall not commence until January 15
succeeding the assessment made for the
preceding year.)
Section THE notice provided for in
section six of this act shall be published
in the official county paper of the county
and shall state that in conformity to sec
ton six of this act the following judg-
ments describing them set out in said
act, the taxes remaining thereon unpaid
on January Is, giving the Year, will be
offered for sale to the highest bidder for
cash in hand; such notice to be published
paper after January Is, succeeding such
tax levy, and to be continued for thirty
days The treasurer shall fix the day of
sale, beginning not later than forty days
from the 18th of January succeeding such
levy.
Section s-If on the day of the sale
thereon such judgment or judgments fail
to bring the full amount of taxes thereon
the same shall be bid in by the county
treasurer in the name of the county,
wherein such sale is held.
Section Sat the next regular meeting
of the board of county commissioners af-
ter such sale said board may compromise
with the judgment debtors, their agents
or attorneys, and the interest of the
county may be assigned upon such judg-
ments so bought in, in the name of the
county to such judgment debtors, their
agents or attorneys, upon such terms or
conditions as may be to the best interest
of the county.
Section 10-For the purpose of avoiding
the tax herein rendered, the judgment
creditor may release the amount of judg-
ment, or judgments, which he may have
or hold, of record, in the court where rem
dered, and in the court wherein alb
stract or transcript has been taken and
thus avoid the operation of this act.