79-2105. History: L. 1876, ch. 34, § 96; R.S. 1923, 79-2105; Repealed, L. 1943, ch. 301, § 13; June 28. CASE ANNOTATIONS 1. Valid levy cannot be made on property not owned by taxpayer. State Reserve Bank v. Groves, 125 Kan. 661, 266 P. 42. 2. Construed; right to issue alias tax warrants determined. Richards-Conover Hardware Co. v. Sharp, 150 Kan. 506, 510, 512, 95 P.2d 360. 3. Judgment becomes dormant if no execution issued within five years; revivor; personal property tax lien on real estate equivalent of judgment. Kucera v. State, 160 Kan. 624, 628, 629, 164 P.2d 115. 4. Cited in construing tax judgment provisions of K.S.A. 79-2101. State v. Gamble, 164 Kan. 288, 188 P.2d 935. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026