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. Source or prior law: L. 1866, ch. 118, § 69; G.S. 1868, ch. 107, § 84; 79-2325. Attorney General's Opinions: Partial payment of delinquent real estate taxes; foreclosure proceedings; county home rule. 96-50. After a tax foreclosure judgment has been rendered, the delinquent taxpayer continues to own the subject property until such property is sold at a public auction or sold or transferred in accordance with K.S.A. 79-2803a. 2012-28. CASE ANNOTATIONS 1. Illegal amount charged by county for advertising; tax deed invalid. Genthner v. Lewis, 24 Kan. 309, 310. 2. Sale other than at public auction; sale illegal and voidable. Young v. Rheinecher, 25 Kan. 366. 3. Ten-cent fee "for selling" each tract or town lot illegal. Hapgood v. Morten, 28 Kan. 764, 768. 4. Bidders not bidding against each other; sale held not void. Davis v. Harrington, 35 Kan. 196, 10 P. 532. 5. Sale must follow assessment; county treasurer cannot apportion taxes. Heil v. Redden, 38 Kan. 255, 16 P. 743. 6. Showing of time of sale on face of deed; validity. Edwards v. Sims, 40 Kan. 235, 19 P. 710. 7. Purchaser at tax sale entitled to compensation for improvements. McDonald v. Kelson, 79 Kan. 105, 108, 98 P. 772. 8. Current unpaid taxes should be included in tax foreclosure judgment. Shawnee County Comm'rs v. Abbott, 155 Kan. 154, 155, 123 P.2d 318. 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