reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; September 1.
2023 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.
2023 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; September 1.
2023 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; September 1.
2023 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; September 1.
2023 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.
2023 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; September 1.
2023 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; September 1.
2023 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; September 1.
2023 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; September 1.
2023 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; September 1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; September 1.
2023 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; September 1.
2023 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.
2023 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; September 1.
2023 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.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 28 - Judicial Foreclosure And Sale Of Real Estate By County › 79-2803a Sale of lots or tracts as unit.

79-2803a.
Sale of lots or tracts as unit.
Lots or tracts may be sold or transferred as a single group or unit or in more than one group or unit either:
(a) Upon the motion of any party to the action and the court grants such motion by order after making a finding that any two or more lots or tracts constitute a single unit for usual uses and will sell for a higher price if sold together; or
(b) by the county, without a court order, if such lots or tracts previously have been offered at public auction for delinquent property taxes, but which did not sell at the previous public auction.
History:
L. 1943, ch. 302, § 3; L. 2002, ch. 185, § 20; June 6.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 28 - Judicial Foreclosure And Sale Of Real Estate By County › 79-2803b Order and conduct of sale authorized by K.S.A. 79-2803a.

79-2803b.
Order and conduct of sale authorized by
K.S.A.
79-2803a.
(a) As a part of an order issued pursuant to K.S.A. 79-2803a, and amendments thereto, and upon application of the county, a court may authorize the county to dispose of one or more lots or tracts by negotiated public or private sale or transfer if the court finds that such property or properties had been included as a part of a prior judgment and order of sale and had not been purchased at the sale.
(b) Any sale or transfer authorized pursuant to subsection (a), shall be conducted in accordance with this subsection. The county may negotiate the sale or transfer of the property on such terms and conditions it deems advisable and shall publish notice of the proposed sale or transfer in the official county newspaper. Such notice shall describe the property and shall state the name of the purchaser or recipient and the sales price or other consideration, or shall state the other manner of transfer. The notice also shall state the date, time, and general location of the hearing to confirm the sale or transfer of the property. The purchaser or recipient of the property shall execute an affidavit pursuant to the provisions of K.S.A. 79-2804h, and amendments thereto, and the county may not sell or transfer of the property to any person who is prohibited from purchasing the property under the provisions of K.S.A. 79-2812, and amendments thereto. Any sale or transfer of real estate by the county under this section shall be subject to a hearing upon and order of confirmation by the court and, thereafter, shall be conveyed to the purchaser or recipient by the sheriff of the county, who shall issue a sheriffs deed, in conformance with K.S.A. 79-2804, and amendments thereto, upon receipt of the courts order confirming the sale or transfer of the property. The deed shall convey the property with all rights provided by K.S.A. 79-2804, and amendments thereto.
History:
L. 2002, ch. 185, § 21; June 6.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 28 - Judicial Foreclosure And Sale Of Real Estate By County › 79-2804a Sale of school lands; bond.

79-2804a.
Sale of school lands; bond.
When school lands are sold on foreclosure for taxes a deed shall not be given to the purchaser until he or she shall have paid all the installments and the interest due thereon at the time, and shall have given a bond as required from the purchaser in the first instance; and upon filing such bond with the county clerk a deed shall be given to the purchaser.
History:
L. 1941, ch. 375, § 21; September 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 28 - Judicial Foreclosure And Sale Of Real Estate By County › 79-2804b Actions to open, vacate or modify foreclosure proceedings; time limitations.

79-2804b.
Actions to open, vacate or modify foreclosure proceedings; time limitations.
Legal or equitable actions or proceedings may be brought to open, vacate, modify or set aside any judgment rendered for taxes, interest and costs or any order of sale made under the provisions of K.S.A. 79-2803, or amendments thereto, or any sale made under the provisions of K.S.A. 79-2804, or any amendments thereof, but every such action or proceeding, including those brought to set aside judgments on the grounds and in the manner prescribed by the code of civil procedure, must be commenced within twelve months after the date the sale of the real estate, which was affected by such judgment, order of sale or sale, was confirmed by the court. The time limitation herein fixed for the bringing of any such action or proceeding shall be construed as a condition precedent to the bringing of any such action or proceeding and shall not be construed as a statute of limitations.
The petition in every such action or proceeding shall show that such action or proceeding was commenced within the time herein limited. If any such action or proceeding is not commenced within the time herein limited, or if the petition in any such action or proceeding shall not show that such action or proceeding was so commenced, the court shall have no jurisdiction of such action or proceeding. The provisions of this section shall apply to all judgments, orders of sale, and sales whether the purchaser at the foreclosure sale be the county or an individual.
History: L. 1941, ch. 375, § 22; L. 1945, ch. 362, § 5; L. 1949, ch. 478, § 1; April 15.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 28 - Judicial Foreclosure And Sale Of Real Estate By County › 79-2804c Refund of purchase money, taxes and charges when foreclosure sale adjudged to be invalid; interest; quitclaim deed.

79-2804c.
Refund of purchase money, taxes and charges when foreclosure sale adjudged to be invalid; interest; quitclaim deed.
If after the sale of real estate on foreclosure for taxes it shall be adjudged that the sale on foreclosure was invalid or void, the board of county commissioners shall by proper order cause the money paid therefor on the sale, together with such subsequent taxes and charges paid thereon by the purchaser or such purchaser's assigns to be refunded, with interest on such amount at the rate prescribed by K.S.A. 79-2004, and amendments thereto, upon the delivery of a quitclaim deed from the party holding under the sheriff's deed, executed to such person or persons as the commissioners shall direct in such order. In all such cases no interest shall be allowed after the person claiming under the sheriff's deed shall have received actual notice that such deed has been adjudged invalid or void.
History:
L. 1941, ch. 375, § 23; L. 1980, ch. 308, § 29; L. 1992, ch. 319, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 28 - Judicial Foreclosure And Sale Of Real Estate By County › 79-2804d Refund of amount paid to state, township, city or school district, when money so refunded by county.

79-2804d.
Refund of amount paid to state, township, city or school district, when money so refunded by county.
When any sale of real estate on foreclosure shall be set aside as invalid or void and money and interest have been refunded thereon, or when any refunding shall have been made under the provisions of law, the proportions thereof which have been paid as taxes to the state, township, city, school district, or other taxing districts, with interest as provided in K.S.A. 79-2804c, or amendments thereto, and costs thereon, shall be refunded to the county, and on the next settlement thereafter the county treasurer of such county shall be credited therewith, on the certificate of the board of the county commissioners.
History:
L. 1941, ch. 375, § 24; L. 1945, ch. 362, § 6; April 1.