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. Source or prior law: 79-318. Revisor's Note: Duty of officers, see 79-320. Law Review and Bar Journal References: "Survey of Kansas Law: Secured Transactions," J. Eugene Balloun, 32 K.L.R. 351, 367 (1984). "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 76 (1984). Attorney General's Opinions: Voluntary transfer of personal property before tax paid; collection of tax. 87-82. Taxation on property transferred to federal land bank before payment of taxes; collection. 87-135. Voluntary transfer of personal property before tax paid; lien. 90-121. CASE ANNOTATIONS 1. Voluntarily surrendered secured property not obtained through legal process; tax lien does not attach to buyer of same. Robbins-Leavenworth Floor Covering, Inc. v. Leavenworth Nat'l Bank & Trust Co., 229 Kan. 511, 512, 514, 515, 516, 625 P.2d 494. 2. Where bank/creditor sold property acquired from bankruptcy estate to plaintiffs, obligation to ensure payment of delinquent taxes was on bank. Palmer v. First Nat'l Bank of Kingman, 10 Kan. App. 2d 84, 88, 90, 692 P.2d 386 (1984). 3. Statute inapplicable to personal property that passed to estate upon filing bankruptcy; board of county commissioner's remedies examined. In re White Hat Feed, Inc., 67 B.R. 851, 853 (1986). 4. K.S.A. 79-2020 enacted as response to tax loophole herein examined. In re Knights Athletic Goods, Inc., 98 B.R. 553, 555 (1989). 5. Actual notice to lienholder is minimum constitutional requirement in proceeding adversely affecting property interest; lienholder may challenge statute's constitutionality. Joe Self Chevrolet, Inc. v. Board of Sedgwick County Comm'rs, 247 Kan. 625, 631, 802 P.2d 1231 (1990). 6. Kansas law governs distribution of debtor's interest in oil and gas lease sale proceeds after bankruptcy court lifts automatic stay. High Plains Oil, Ltd. v. National City Bank of Cleveland, 22 Kan. App. 2d 968, 971, 975, 925 P.2d 846 (1996). 7. Partition action satisfied definition of seized by any legal process; county has priority in proceeds over lienholders. High Plains Oil, Ltd. v. High Plains Drilling Program-1981, Ltd., 263 Kan. 1, 2, 6, 946 P.2d 1382 (1997). 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