reglab/housing_qa huggingface dataset:
KS Stat § 79-2109 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 21 - Sale Of Personal Property For Taxes|79-2109 Sale of personalty before tax paid; liens; liability.

79-2109. Sale of personalty before tax paid; liens; liability. (a) On and after January 1, 2015, if any owner of personal property sells or transfers such property to another after the date such property is assessed and before the tax thereon is paid, then the taxes on the personal property of such taxpayer which is being sold or transferred shall fall due immediately, and a lien shall attach to the property so sold or transferred. The lien shall be for an amount equal to the tax assessment for the year in which the sale or transfer is made and shall become due and payable immediately. The lien shall attach to the property and is not a personal debt of the purchaser or transferee. In no circumstance shall the purchaser or transferee be liable for any taxes owed by the seller or transferor prior to the year in which the sale or transfer occurred. Such lien shall be in preference to all other claims against such property. The county treasurer, after receiving knowledge of any such surrender or transfer, shall issue immediately a tax warrant for the collection thereof and the sheriff shall collect it as in other cases. The lien shall remain on the property and any person taking possession of the property does so subject to the lien. The one owing such tax shall be liable civilly to any person taking possession of such property for any taxes owing thereon, but the property shall be liable in the hands of the person taking possession thereof for such tax. If the property is sold in the ordinary course of retail trade it shall not be liable in the hands of the purchasers. No personal property which has been transferred in any manner after it has been assessed shall be liable for the tax in the hands of the transferee after the expiration of three years from the time such tax originally became due and payable.(b) If, at the time of the sale, taxes on the personal property remain due and unpaid for any tax year or years prior to the year of the sale, then such unpaid taxes shall be a personal debt of the seller, subject to collection under K.S.A. 79-2017 or 79-2101, and amendments thereto, as the case may be. The county treasurer of the county where such personal property taxes remain due and unpaid shall update the records of the county treasurer to show that the seller or transferor is delinquent and owes personal property taxes levied against the seller or transferor for such previous year or years for the purposes of vehicle registration under K.S.A. 8-173, and amendments thereto.History: L. 1943, ch. 301, § 5; L. 2014, ch. 81, § 5; July 1.
KS Stat § 79-2111 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 21 - Sale Of Personal Property For Taxes|79-2111 Personalty seized by legal process; taxes as preference over other claims.

79-2111. Personalty seized by legal process; taxes as preference over other claims. If the personal property of any taxpayer be seized by any legal process and if the taxpayer does not have a sufficient amount of other property to pay the taxes which is exempt from levy and sale under such legal process, then the taxes on the personal property of such taxpayer shall at once fall due, and be paid from the proceeds of the sale of the property so taken on such legal process, in preference to all other claims against it.History: L. 1943, ch. 301, § 6; June 28.
KS Stat § 79-2112 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 21 - Sale Of Personal Property For Taxes|79-2112 Same; proceedings when property sold, seized, or attempted to be removed or sold.

79-2112. Same; proceedings when property sold, seized, or attempted to be removed or sold. If property subject to taxation be sold, seized, or attempted to be removed or sold, as described in sections 3, 4 and 5 [*] of this act before the sheriff has made his or her return thereof, or before the county clerk has turned over the tax rolls for that year to the county treasurer, then, the county assessor shall furnish the county treasurer the assessment of that person. The county treasurer shall at once levy upon the property so returned to him or her the percentage of tax levied in that county for the previous year, and collect the same as in this act provided. Should the percentage thus collected exceed the rate levied for the current year, such excess shall be returned to the person entitled thereto by the county treasurer, upon the order of the board of county commissioners. If the tax books for that year have come into the possession of the county treasurer, then, if such property be not listed therein, the county assessor shall enter the same on the tax books, and levy thereon the same percentage of tax that is levied in that county for that year, and the county treasurer shall then collect the taxes so levied as in other cases.History: L. 1943, ch. 301, § 7; June 28.* Sections 3, 4, and 5, evidently intended as §§ 5 and 6, see 79-2109, 79-2111.
KS Stat § 79-2201 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 22 - State Ad Valorem Property Tax Levies|79-2201 Remittance of proceeds of state property tax levies, when; disposition of same.

79-2201. Remittance of proceeds of state property tax levies, when; disposition of same. The county treasurer shall remit all moneys allocated to the state from the proceeds of tax levies imposed by K.S.A. 76-6b01, 76-6b04 and 76-6b09, and amendments thereto, except the proceeds of such tax levies imposed upon motor vehicles, to the state treasurer as provided in this section. The county treasurer, on or before October 31, January 20, March 20, June 5 and September 20 of each year, shall remit to the state treasurer the estimated amount collected for and owed to the state, except that the amount so determined and remitted shall not be less than the actual amount collected for the state as of the date which is 20 days prior to the date of remittance. Each such remittance shall be accompanied by certification which specifies the amount for each year for which the taxes were collected and are remitted. Upon receipt of such moneys, the state treasurer shall deposit the same in the state treasury and shall credit the appropriate portions of each such deposit to the Kansas educational building fund, to the state institutions building fund and to the correctional institutions building fund in accordance with the tax levies in effect under K.S.A. 76-6b01, 76-6b04 and 76-6b09, and amendments thereto, for the period for which the taxes were collected.History: L. 1876, ch. 34, § 99; L. 1891, ch. 41, § 1; L. 1905, ch. 471, § 1; L. 1923, ch. 224, § 1; R.S. 1923, 79-2201; L. 1937, ch. 359, § 3; L. 1967, ch. 493, § 1; L. 1974, ch. 414, § 7; L. 1984, ch. 356, § 1; L. 1986, ch. 360, § 3; L. 2003, ch. 146, § 6; Jan. 1, 2004.
KS Stat § 79-2202 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 22 - State Ad Valorem Property Tax Levies|79-2202 Forfeiture by county treasurer for failure to pay money into state treasury.

79-2202. Forfeiture by county treasurer for failure to pay money into state treasury. If any county treasurer shall fail to pay into the state treasury any moneys in his or her hands for that purpose within the time prescribed by law, he or she shall in addition to other penalties be liable to the following: If he or she fail for the space of ten days, he or she shall forfeit to the state ten percent of the amount withheld; and if he or she fail for thirty days after such specified time, he or she shall forfeit his or her office as treasurer and be deemed guilty of embezzlement, and shall be punished in the same manner as for the larceny of the amount withheld: Provided, That if he or she can show sufficient reason for such delay he or she shall not be subject to any penalty.History: L. 1876, ch. 34, § 101; March 11; R.S. 1923, 79-2202.
KS Stat § 79-2203 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 22 - State Ad Valorem Property Tax Levies|79-2203 County clerk's statement to director of accounts and reports, contents; county responsible to state for levies after making adjustments.

79-2203. County clerk's statement to director of accounts and reports, contents; county responsible to state for levies after making adjustments. On or before June 30 of each year, the county clerk shall send to the director of accounts and reports a statement showing tax information prescribed by the director of accounts and reports. Such information may include, but shall not be limited to: (1) all double and erroneous assessments abated, (2) taxes refunded, (3) additions to the tax rolls made subsequent to the certification thereof to the director of property valuation, (4) the amount of tax warrants uncollected and returned by the sheriff "not found" and "no property." Also a showing of the valuations and levy rates of personal tax warrants of prior years for which credit has been taken in previous settlements with the state, and which have been subsequently collected, and the state's share of the tax warrants thus collected. Such statement shall be signed by the county clerk and countersigned by the county treasurer. Each county is responsible to the state for the full amount of the taxes levied by law for state and other purposes, after making adjustment for the credits and additions as shown on said statement.History: L. 1876, ch. 34, § 102; R.S. 1923, 79-2203; L. 1937, ch. 359, § 4; L. 1981, ch. 381, § 2; July 1.
KS Stat § 79-2204 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 22 - State Ad Valorem Property Tax Levies|79-2204 County treasurers not required to pay more than taxes collected.

79-2204. County treasurers not required to pay more than taxes collected. County treasurers shall not be required to pay into the state treasury more state taxes than shall have been actually collected by them in their respective counties.History: L. 1876, ch. 34, § 104; March 11; R.S. 1923, 79-2204.
KS Stat § 79-2301 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2301 Real estate subject to sale.

79-2301. Real estate subject to sale. All real estate on which the taxes shall not have been paid as provided by law on or before May 10 in each year, commencing with the year 1941, shall be subject to sale as hereinafter provided.History: L. 1876, ch. 34, § 105; R.S. 1923, 79-2301; L. 1941, ch. 375, § 1; L. 2010, ch. 26, § 3; July 1.
KS Stat § 79-2302 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2302 Listing of real estate subject to sale, contents; notice of sale, contents.

79-2302. Listing of real estate subject to sale, contents; notice of sale, contents. Between July 1 and July 10 of each year, the county treasurer shall prepare a list of all real estate subject to sale, describing the real estate in the same manner as described of record in the office of the county clerk or the register of deeds of the county in which the real estate is located. The county treasurer also shall prepare an accompanying notice stating that the county treasurer will sell the real estate described in the list to the county for the amount of the delinquent taxes and legal charges due on the real estate and that the sale will be on or after the first Tuesday of September following publication of the notice under K.S.A. 79-2303, and amendments thereto. The list shall show the names of the owners of the real estate, as shown of record in the office of the county clerk or the register of deeds of the county in which the real estate is located, the description and address, if available, of each tract or parcel of land and the total of the amount of unpaid taxes upon each tract or parcel. If any county treasurer at any time discovers that any tract or lot of real estate has not been put on the list of delinquent taxes and not sold for any preceding year, the treasurer shall be required to place the omitted tract or lot on the list of delinquent taxes for the current year, and sell the tract or lot as directed by this act in other cases.History: L. 1876, ch. 34, § 106; R.S. 1923, 79-2302; L. 1941, ch. 375, § 2; L. 1959, ch. 385, § 1; L. 1961, ch. 452, § 1; L. 1974, ch. 435, § 1; L. 1982, ch. 166, § 2; L. 1983, ch. 321, § 1; July 1.
KS Stat § 79-2302a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2302a Same; errors or irregularities in notices not to affect sale or title.

79-2302a. Same; errors or irregularities in notices not to affect sale or title. No irregularity or informality in the advertisement nor any error or omission in the listing of the names shall affect the legality of the sale or the title to any real estate subject to sale or sold for taxes under the act of which K.S.A. 79-2302 is amendatory, or under the act providing for judicial foreclosure and sale of realty by county.History: L. 1959, ch. 385, § 2; June 30.
KS Stat § 79-2303 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2303 Publication of listing of real estate subject to sale; costs.

79-2303. Publication of listing of real estate subject to sale; costs. (a) The county treasurer shall cause the notice and list prepared under K.S.A. 79-2302, and amendments thereto, to be published 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 notice and list shall be submitted to the newspaper on or before August 1 of each year and shall be published once each week for three consecutive weeks immediately prior to the week when the day of sale will occur. The county treasurer also shall cause a copy of the list and notice to be posted in some conspicuous place in the county treasurer's office. The cost of publication of the notice and list shall be paid from the general fund of the county, and a $15 fee for each tract or lot shall be added to the tax due for the tract or lot as part of the costs of collection. The fee shall be collected in the manner provided for the collection of the unpaid taxes.History: L. 1876, ch. 34, § 107; R.S. 1923, 79-2303; L. 1941, ch. 375, § 3; L. 1982, ch. 166, § 3; L. 1989, ch. 294, § 2; L. 1994, ch. 68, § 4; July 1.
KS Stat § 79-2304 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2304 Same; affidavit of publication.

79-2304. Same; affidavit of publication. Every printer who shall publish such list and notice shall immediately after the last publication thereof transmit to the treasurer of the proper county an affidavit of such publication, made by such person to whom the fact of publication shall be known. No printer shall be paid for such publication who shall fail to transmit such affidavit before the date of the sale. The county treasurer shall also make, or cause to be made, an affidavit or affidavits of the printing of such list and notice as above required; all of which shall be carefully preserved by him or her, and deposited as hereinafter specified.History: L. 1876, ch. 34, § 108; R.S. 1923, 79-2304; L. 1941, ch. 375, § 4; Sept. 1.
KS Stat § 79-2305 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2305 Publication of lists during years 1909 and 1910.

79-2305. Publication of lists during years 1909 and 1910. Laws 1913, chapter 221, section 1, included by reference. [Provides for payment for publication of tax-sale notice during the years 1909 and 1910 within five years after such publication. Validates all deeds issued based upon such tax-sale notice with relation to proof of publication.]History: R.S. 1923, 79-2305.
KS Stat § 79-2306 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2306 Time of sale; county treasurer to bid off in name of county.

79-2306. Time of sale; county treasurer to bid off in name of county. On the day designated in the notice of sale the county treasurer shall sell the real estate on which the taxes and legal charges have not been paid, and it shall be the duty of the county treasurer of such county, to bid off in the name of the county all real estate advertised for sale for delinquent taxes for the amount of the delinquent taxes and the legal charges due thereon, including the costs of advertising and the fees for selling, and no bid shall be received by said county treasurer from any other person for the real estate so sold.History: L. 1876, ch. 34, § 109; R.S. 1923, 79-2306; L. 1941, ch. 375, § 5; Sept. 1.
KS Stat § 79-2315 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2315 Name in which real estate sold.

79-2315. Name in which real estate sold. When any real estate is sold for taxes, it shall not be necessary to sell it as the property of any person or persons; and no sale of any real estate for taxes shall be considered invalid on account of its having been charged on the tax roll in any other name than that of the rightful owner, but such real estate must be in other respects described on the tax roll as provided by K.S.A. 79-2316, and the taxes for which it is sold must be due and unpaid at the time of such sale.History: L. 1876, ch. 34, § 118; R.S. 1923, 79-2315; L. 1941, ch. 375, § 6; Sept. 1.
KS Stat § 79-2316 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2316 Description of real estate in tax proceedings.

79-2316. Description of real estate in tax proceedings. It shall be sufficient to describe real estate in all proceedings relative to assessing, advertising, selling or foreclosing the same for taxes by initial letter, abbreviations and figures, to designate the township, range, section or parts of section, and also the number of lots and blocks. All of such descriptions which shall indicate the real estate intended with ordinary and reasonable certainty and which would be sufficient between grantor and grantee in an ordinary conveyance, shall be sufficient.History: L. 1876, ch. 34, § 119; R.S. 1923, 79-2316; L. 1941, ch. 375, § 7; Sept. 1.
KS Stat § 79-2317 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2317 Record of sales; contents of list; duty of county treasurer in counties of less than 100,000 to furnish duplicate to county clerk; exception.

79-2317. Record of sales; contents of list; duty of county treasurer in counties of less than 100,000 to furnish duplicate to county clerk; exception. The county treasurer shall immediately after the close of the sale of real estate for taxes record a list of all real estate in a book prepared for that purpose. Said list shall contain: (1) The date of sale thereof. (2) The name of the owner or owners, if known. (3) The description of each tract or lot. (4) The name of the county as purchaser. (5) The total amount of taxes at the time of sale. (6) Columns for showing the name of person redeeming, and date of redemption. (7) Columns for showing total amount paid for redemption. (8) Columns for showing date of foreclosing and name of person to whom sold on foreclosure sale. The county treasurer of all counties having a population of less than one hundred thousand (100,000) except the county treasurer of any county having a population of more than forty thousand (40,000) and less than fifty thousand (50,000), and having an assessed tangible valuation of more than one hundred million dollars ($100,000,000), shall furnish the county clerk with a duplicate of the record of sales herein provided for.History: L. 1876, ch. 34, § 120; R.S. 1923, 79-2317; L. 1941, ch. 375, § 8; L. 1968, ch. 86, § 1; July 1.
KS Stat § 79-2318 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2318 Sale papers filed with county clerk.

79-2318. Sale papers filed with county clerk. The county treasurer shall file with the county clerk all affidavits, notices and papers having reference to such tax sale, to be preserved by him or her.History: L. 1876, ch. 34, § 121; R.S. 1923, 79-2318; L. 1941, ch. 375, § 9; Sept. 1.
KS Stat § 79-2319 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2319 Taxation and sale of real estate bid off by county; subsequent taxes and additional lien.

79-2319. Taxation and sale of real estate bid off by county; subsequent taxes and additional lien. All real estate bid off for the county at any tax sale shall continue liable to be taxed in the same manner as if they were property of individuals, and such taxes and charges shall be a lien upon such real estate; but no real estate so bid off for the county shall be sold for any taxes levied subsequent to such bid until they have been redeemed, or shall be foreclosed by the county and sold at foreclosure sale. If the subsequent taxes shall not be paid such real estate shall be advertised with, and in the same manner as, the other real estate on which the taxes are not paid, and shall be subject to the same charges as if they should be sold. The treasurer shall enter such taxes and charges in the book of tax sales of the year in which said real estate was sold to the county, opposite such real estate, and such taxes and charges shall constitute an additional lien.History: L. 1876, ch. 34, § 122; L. 1911, ch. 327, § 1; R.S. 1923, 79-2319; L. 1941, ch. 375, § 10; Sept. 1.
KS Stat § 79-2322 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2322 Sale in October when not sold in September; sale after injunction enjoining sale dissolved; publication notice.

79-2322. Sale in October when not sold in September; sale after injunction enjoining sale dissolved; publication notice. If any county treasurer shall unavoidably omit or fail to sell any real estate for unpaid taxes on the first Tuesday of September, he or she shall advertise and sell such real estate on the fourth Monday of October next ensuing, and such advertisement and sale shall conform in all respects to the provisions of this act, and shall be as binding and valid as if such sale had been made on the first Tuesday of September. If any real estate on which the taxes shall not have been paid has been advertised as provided by law, and has not been sold to the county by reason of any injunction or judicial proceeding, after such injunction shall have been dissolved it shall only be necessary for the county treasurer to cause to be published in some newspaper of general circulation in his or her county a notice stating that such real estate was not sold, by reason of such injunction; and such real estate shall be sold to the county at such time and place as shall therein be specified, which time shall not be less than ten days from the date of publication, said sale to be conducted in the same manner as herein provided for the sale of other real estate for delinquent taxes.History: L. 1876, ch. 34, § 125; R.S. 1923, 79-2322; L. 1941, ch. 375, § 11; Sept. 1.
KS Stat § 79-2323 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2323 Penalties and interest on sale after injunction dissolved.

79-2323. Penalties and interest on sale after injunction dissolved. In case the county treasurer shall be restrained by reason of an injunction, and the injunction shall be dissolved, the treasurer, at the sale provided for in K.S.A. 79-2322, shall include all penalties and interest that would have accrued had the sale taken place at the time fixed by law.History: L. 1876, ch. 34, § 126; R.S. 1923, 79-2323; L. 1941, ch. 375, § 12; Sept. 1.