reglab/housing_qa huggingface dataset:
KS Stat § 79-2323a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 23 - Sale Of Real Estate For Taxes|79-2323a Sale upon dissolution of injunction; publication notice.

79-2323a. Sale upon dissolution of injunction; publication notice. In all cases where the collection of any tax has been enjoined, prior to the publication of the notice of sale of real estate for delinquent taxes, and the injunction shall be dissolved, the county treasurer shall proceed to sell to the county the real estate upon which such tax was charged, first giving two weeks notice thereof by publishing once each week for two consecutive weeks immediately prior to the date fixed for the sale in some newspaper of general circulation in said county, a notice stating the time and place of the sale and the amount of said taxes; said sale and proceedings to be conducted in the same manner as prescribed by this act for the sale of real estate for delinquent taxes.History: L. 1941, ch. 375, § 13; Sept. 1.
KS Stat § 79-2403 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 24 - Redemption Of Real Estate And Remission, Compromise Or Respread Of Real Estate Taxes|79-2403 Certificate of redemption; entries on tax sales book.

79-2403. Certificate of redemption; entries on tax sales book. Upon redemption or partial redemption as provided in K.S.A. 79-2401a of any real estate sold for taxes and bid off by the county, the treasurer shall execute to the person so redeeming, a certificate, specifying the name of such person, the real estate so redeemed, and the amount of redemption money paid, which said redemption money shall be paid in lawful money of the United States. The treasurer shall enter on the book of tax sales, opposite such real estate, the name of the person redeeming or partially redeeming, the date of redemption, and the amount paid therefor.History: L. 1876, ch. 34, § 129; R.S. 1923, 79-2403; L. 1933, ch. 312, § 3; L. 1941, ch. 375, § 15; L. 1968, ch. 376, § 2; July 1.
KS Stat § 79-2415 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 24 - Redemption Of Real Estate And Remission, Compromise Or Respread Of Real Estate Taxes|79-2415 Temporary remission and cancellation of penalties, costs and expenses up to September 1, 1941; interest rate after September 1, 1939.

79-2415. Temporary remission and cancellation of penalties, costs and expenses up to September 1, 1941; interest rate after September 1, 1939. With respect to all lands bid off for taxes in the name of the county at the tax sale of September, 1938, or prior years, and now held by said county, the owner, holder of record title, his or her heirs, executors, administrators, assigns or mortgagee may, at any time before September 1, 1939, the taxes due and payable November 1, 1938, having been paid, redeem said land or make partial redemption thereof by paying one or more half year's tax beginning with the first year for which said land was carried on the tax-sale book of the county, without the payment of any penalties, costs, expenses or interest which are hereby remitted.At any time before September 1, 1941, the taxes due November 1, 1938, and for subsequent years having been paid, said persons may redeem said lands or make partial redemption thereof by paying one or more one half year's tax beginning with the first year for which said land was carried on the tax-sale book of the county without paying any penalties, costs, or expenses, which are hereby remitted and by paying interest on such back tax at the rate of six percent per annum from September 1, 1939.In case redemption as provided herein is made by a mortgage holder, the mortgagor or his or her assigns may redeem from such mortgage holder or his or her assigns upon payment of the amount of taxes paid by such mortgage holder with interest at the rate of six percent per annum from the date of redemption by such mortgage holder.History: L. 1939, ch. 326, § 1; March 1.
KS Stat § 79-2415a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 24 - Redemption Of Real Estate And Remission, Compromise Or Respread Of Real Estate Taxes|79-2415a Temporary remission and cancellation of penalties, costs, expenses and interest up to September 1, 1941.

79-2415a. Temporary remission and cancellation of penalties, costs, expenses and interest up to September 1, 1941. With respect to all lands bid off for taxes in the name of the county at the tax sale of September, 1940, or prior years, and now held by said county, the owners, holder of record title, his or her heirs, executors, administrators, assigns or mortgagees may, at any time before September 1, 1941, redeem said land by paying all of the delinquent taxes thereon without the payment of any penalties, costs, expenses or interest which are hereby remitted. In case redemption as provided herein is made by a mortgage holder, the mortgagor or his or her assigns may redeem from such mortgage holder or his or her assigns, upon payment of the amount of the taxes paid by such mortgage holder with interest at the rate of six percent per annum from the date of redemption by such mortgage holder.History: L. 1941, ch. 376, § 1; April 15.
KS Stat § 79-2416 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 24 - Redemption Of Real Estate And Remission, Compromise Or Respread Of Real Estate Taxes|79-2416 No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions.

79-2416. No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions. The various county treasurers shall not issue any tax-sale certificates nor shall the various county clerks execute any tax deeds prior to September 1, 1939, for lands bid off for taxes in the name of the county: Provided, That with respect to all lands bid off for taxes in the name of the county at the tax sale of September, 1938, or prior years, no tax-sale certificates nor tax deeds shall be issued or executed so long as all the current taxes beginning with taxes due November 1, 1938, have been paid: Provided, That if such lands have not been redeemed prior to September 1, 1941, tax-sale certificates and tax deeds shall be issued and executed as provided by law: And provided further, That unless such current taxes had been paid, tax-sale certificates and tax deeds shall be issued as provided by law: Provided further, That tax deeds may be executed in those instances where compromise tax-sale certificates have been assigned prior to the effective date of this act [*].History: L. 1939, ch. 326, § 2; March 1.* "Act" see, also, 79-2415.
KS Stat § 79-2416a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 24 - Redemption Of Real Estate And Remission, Compromise Or Respread Of Real Estate Taxes|79-2416a No tax-sale certificates nor tax deeds executed prior to September 1, 1941; exceptions.

79-2416a. No tax-sale certificates nor tax deeds executed prior to September 1, 1941; exceptions. The various county treasurers shall not issue any tax-sale certificates nor shall the various county clerks execute any tax deeds prior to September 1, 1941, for lands bid off for taxes in the name of the county: Provided, That if such lands have not been redeemed prior to September 1, 1941, tax-sale certificates and tax deeds shall be issued and executed as provided by law: Provided further, That tax deeds may be executed in those instances where tax-sale certificates have been assigned prior to the effective date of this act [*].History: L. 1941, ch. 376, § 2; April 1.* "Act" see, also, 79-2415a, 79-2416b, 79-2416c.
KS Stat § 79-2416b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 24 - Redemption Of Real Estate And Remission, Compromise Or Respread Of Real Estate Taxes|79-2416b Same; stay of proceedings.

79-2416b. Same; stay of proceedings. All actions for the foreclosure and sale of property for taxes as provided in article 28, chapter 79, of the General Statutes of 1935, or any acts amendatory thereof or supplemental thereto, shall be stayed and no further proceedings had until September 1, 1941.History: L. 1941, ch. 376, § 3; April 15.
KS Stat § 79-2416c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 24 - Redemption Of Real Estate And Remission, Compromise Or Respread Of Real Estate Taxes|79-2416c Same; act supplemental.

79-2416c. Same; act supplemental. This act shall be supplemental to, and not amendatory of, section 79-2415 of the General Statutes Supplement of 1939.History: L. 1941, ch. 376, § 4; April 15.
KS Stat § 79-2416d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 24 - Redemption Of Real Estate And Remission, Compromise Or Respread Of Real Estate Taxes|79-2416d Cancellation of real estate tax penalties and interest incurred prior to 1910.

79-2416d. Cancellation of real estate tax penalties and interest incurred prior to 1910. The state  board of tax appeals shall have the authority, upon such application and proper showing as the  board may require, to cancel all penalties and accrued interest on real estate taxes where such real estate taxes were incurred prior to January 1, 1910.History: L. 1951, ch. 504, § 1; L. 2008, ch. 109, § 104; L. 2014, ch. 141, § 111; July 1.
KS Stat § 79-2431 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 24 - Redemption Of Real Estate And Remission, Compromise Or Respread Of Real Estate Taxes|79-2431 Action for foreclosure and sale of property of Bourbon county fair association stayed.

79-2431. Action for foreclosure and sale of property of Bourbon county fair association stayed. All actions for the foreclosure and sale of property owned by the Bourbon county fair association described as lots 1 through 10 of block 27 of the South Side Park addition to the city of Fort Scott, Bourbon county, Kansas, for delinquent and unpaid special assessments levied by the city of Fort Scott for the financing of sewer improvements and certified to the county clerk of Bourbon county for collection commencing in the year 1971 and annually thereafter, shall be stayed and no further proceedings had.History: L. 1984, ch. 56, § 1; April 5.
KS Stat § 79-2432 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 24 - Redemption Of Real Estate And Remission, Compromise Or Respread Of Real Estate Taxes|79-2432 Same; redetermination of assessments; penalties and interest canceled.

79-2432. Same; redetermination of assessments; penalties and interest canceled. The board of county commissioners of Bourbon county is hereby authorized to negotiate on behalf of the Bourbon county fair association with the city of Fort Scott for the redetermination of the benefit accruing to such property and the determination of the amount of the cost of such improvement together with accrued interest thereon which should be assessed against such property. Any portion of the cost of such improvement together with the interest thereon which it is determined should not be assessed against the property of the Bourbon county fair association and which has not been assessed against other property within the benefit district may be paid by the city of Fort Scott from general funds of the city legally available for such purpose. Upon the redetermination of the amount of the assessment chargeable against the property of the Bourbon county fair association, such amount together with a number of installments to be determined by the governing body of the city shall be certified to the county clerk of Bourbon county and the amount so certified shall be collected as other taxes are collected. All penalties and accrued interest assessed against the Bourbon county fair association for failure to pay special assessments upon the property described in K.S.A. 79-2431 for the sewer improvements hereinbefore described are hereby canceled.History: L. 1984, ch. 56, § 2; April 5.
KS Stat § 79-2601 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 26 - Floating And Federal Liens|79-2601 Period of lien of tax certificate; extension.

79-2601. Period of lien of tax certificate; extension. No tax certificate issued for the sale of real estate for delinquent taxes to an individual for which no tax deed shall have been taken out shall be a lien on such real estate after the expiration of five years from the date of such sale: Provided, That whenever any extension of the time for redemption of said property is secured as provided in sections 79-2326 and 79-2401 of the General Statutes of 1935 the lien of the tax certificate shall be extended a like period of time.History: L. 1881, ch. 114, § 1; R.S. 1923, 79-2601; L. 1933, ch. 312, § 9; L. 1937, ch. 366, § 1; April 7.
KS Stat § 79-2602 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 26 - Floating And Federal Liens|79-2602 Same; period of lien of tax certificate on real estate bid off for taxes by cities and counties; extension.

79-2602. Same; period of lien of tax certificate on real estate bid off for taxes by cities and counties; extension. When any real estate is or has been bid off for delinquent taxes to cities or counties and the tax certificate assigned, the lien thereof shall not be valid without a tax deed taken thereon after the expiration of four years from the date of such sale to the city or county where such assignment is made, more than one year prior to the expiration of four years from the sale; and when such assignment is made three or more years from the expiration of said sale, the said lien shall expire in one year after the date of such assignment, unless a tax deed be taken on such tax certificate within such time: Provided, That whenever any extension of the time for redemption of said property is secured as provided in sections one [79-2326] and two [79-2401] hereof the lien of the tax certificate shall be extended a like period of time.History: L. 1881, ch. 114, § 2; R.S. 1923, 79-2602; L. 1933, ch. 312, § 10; June 5.
KS Stat § 79-2603 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 26 - Floating And Federal Liens|79-2603 Same; prior certificates.

79-2603. Same; prior certificates. In all cases where real property has been heretofore sold to individuals or to counties or cities for delinquent taxes, and the tax certificates assigned, the provisions of the foregoing sections shall apply to them, except that such person holding such tax certificates shall have one year after the taking effect of this act in which to take out such tax deeds.History: L. 1881, ch. 114, § 3; May 10; R.S. 1923, 79-2603.
KS Stat § 79-2604 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 26 - Floating And Federal Liens|79-2604 Same; lien not impaired when deed fails to pass title or when real property bid off to city or county.

79-2604. Same; lien not impaired when deed fails to pass title or when real property bid off to city or county. Nothing herein shall be construed to impair the lien for taxes on real estate deeded for delinquent taxes, in case the deed shall from any cause fail to pass a title to such property; nor to impair the lien on any real property bid off to any city or county, and unassigned.History: L. 1881, ch. 114, § 4; May 10; R.S. 1923, 79-2604.
KS Stat § 79-2613 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 26 - Floating And Federal Liens|79-2613 Federal liens; application of act thereto.

79-2613. Federal liens; application of act thereto. This act applies only to federal tax liens and to other federal liens' notices of which under any act of congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens.History: L. 1988, ch. 379, § 1; April 7.
KS Stat § 79-2614 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 26 - Floating And Federal Liens|79-2614 Same; place of filing.

79-2614. Same; place of filing. (a) Notices of liens, certificates and other notices affecting federal tax liens or other federal liens must be filed in accordance with the provisions of this act.(b) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the register of deeds of the county in which the real property subject to the liens is situated.(c) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:(1) If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the federal internal revenue code of 1986 as in effect on December 31, 1987, in the office of the secretary of state;(2) if the person against whose interest the lien applies is a trust that is not covered by paragraph (1), in the office of the secretary of state;(3) if the person against whose interest the lien applies is the estate of a decedent, in the office of the secretary of state; and(4) in all other cases, in the office of the register of deeds of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.History: L. 1988, ch. 379, § 2; April 7.
KS Stat § 79-2615 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 26 - Floating And Federal Liens|79-2615 Same; entitlement of lien to be filed.

79-2615. Same; entitlement of lien to be filed. Certification of notices of liens, certificates or other notices affecting federal liens by the secretary of the treasury of the United States or the secretary's designee, or by any official or entity of the United States responsible for filing or certifying of notice of any other lien, entitles them to be filed and no other attestation, certification or acknowledgment is necessary.History: L. 1988, ch. 379, § 3; April 7.
KS Stat § 79-2617 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 26 - Floating And Federal Liens|79-2617 Same; filing fees.

79-2617. Same; filing fees. The filing officer shall charge the same filing and information retrieval fees and credit the amounts in the same manner as financing statements filed under part 5 of article 9 of the uniform commercial code and amendments thereto.History: L. 1988, ch. 379, § 5; L. 2002, ch. 159, § 6; May 23.
KS Stat § 79-2618 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 26 - Floating And Federal Liens|79-2618 Same; uniform application and construction.

79-2618. Same; uniform application and construction. This act shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this act among states enacting it.History: L. 1988, ch. 379, § 6; April 7.
KS Stat § 79-2619 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 26 - Floating And Federal Liens|79-2619 Same; citation of act.

79-2619. Same; citation of act. This act may be cited as the uniform federal lien registration act.History: L. 1988, ch. 379, § 7; April 7.
KS Stat § 79-2706 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 27 - Leasing Of Real Estate Bid In At Foreclosure Sale By County|79-2706 Lease of real estate bid in by county; period of lease.

79-2706. Lease of real estate bid in by county; period of lease. Where real estate is foreclosed and sold for taxes, and bid in at such foreclosure sale for the county and the board of county commissioners have been unable to sell the same for a price which they deem adequate, the board of county commissioners may lease such real estate for a period of not to exceed one year, and may continue to so lease the same until the board of county commissioners shall sell the same.History: L. 1941, ch. 375, § 30; Sept. 1.
KS Stat § 79-2707 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 27 - Leasing Of Real Estate Bid In At Foreclosure Sale By County|79-2707 Receipt upon payment of rental price; execution of lease.

79-2707. Receipt upon payment of rental price; execution of lease. Upon the payment by the lessee of any such real estate of the rental price therefor to the county treasurer, it shall be the duty of the county treasurer to issue his or her receipt in duplicate therefor, one of which shall be retained in his or her office and the other shall be delivered to the lessee, and upon presentation by him or her of said duplicate receipt to the county clerk, it shall be the duty of the county clerk to prepare a written lease of said real estate to such lessee, which lease shall be signed by the chairman of the board of county commissioners, and attested by the county clerk under the seal of his or her office.History: L. 1941, ch. 375, § 31; Sept. 1.
KS Stat § 79-2708 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 27 - Leasing Of Real Estate Bid In At Foreclosure Sale By County|79-2708 Credit of rental money to county general fund.

79-2708. Credit of rental money to county general fund. The county treasurer upon the payment to him or her of any such rental money, after deducting the costs and expenses incident thereto, shall enter the same upon the books of his or her office to the credit of the county general fund.History: L. 1941, ch. 375, § 32; L. 1943, ch. 302, § 1; L. 1945, ch. 362, § 9; April 1.
KS Stat § 79-2709 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 27 - Leasing Of Real Estate Bid In At Foreclosure Sale By County|79-2709 List of real estate subject to lease.

79-2709. List of real estate subject to lease. The county treasurer, upon request by the board of county commissioners, shall furnish to the county clerk a list of the real estate in his or her county subject to lease under the provisions of this act.History: L. 1941, ch. 375, § 33; Sept. 1.
KS Stat § 79-2802 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 28 - Judicial Foreclosure And Sale Of Real Estate By County|79-2802 Joinder of parties defendant; decree as to.

79-2802. Joinder of parties defendant; decree as to. In such action the county attorney or county counselor may join as many parties as defendants as there are parties interested in the real estate described in the petition, whether such defendants are jointly interested in the property described or not, and may unite in one action all persons having or claiming to have any interest in any of the real estate described; but the court in its decree shall ascertain and determine the amount of taxes, charges, penalties and interest to the date of the filing of the petition, chargeable to each particular tract, lot, or piece of real estate, and in the decree state the name or names of the particular defendant or defendants who has or who appears to have any interest in the tract, lot or piece of real estate upon which a lien is fixed by order of the court.History: L. 1901, ch. 392, § 2; R.S. 1923, 79-2802; L. 1941, ch. 375, § 17; L. 1945, ch. 362, § 2; L. 1968, ch. 398, § 5; July 1.
KS Stat § 79-2802a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 28 - Judicial Foreclosure And Sale Of Real Estate By County|79-2802a Receivership.

79-2802a. Receivership. If any tract, lot or piece of real estate mentioned and described in the petition filed as aforesaid has any rental or usable value, it shall be the duty of the court or judge, on application of the county attorney or county counselor, and such fact being made to appear by affidavit, to forthwith appoint a receiver, as in other cases, who shall take possession of such property and collect the rents and profits therefrom, and to care for such property under the order of the court or judge; and such rents and profits, after deducting necessary expenses and disbursements for repairs, insurance, and the expenses of the receiver, shall be applied in payment of the taxes on such property, as hereinbefore provided.History: L. 1941, ch. 375, § 18; L. 1968, ch. 398, § 6; July 1.