Repealed

K.S.A. 79-2314 — under SALE OF REAL ESTATE FOR TAXES.

K.S.A. 79-2314

79-2314. History: L. 1876, ch. 34, § 117; R.S. 1923, 79-2314; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 74; G.S. 1868, ch. 107, § 91. CASE ANNOTATIONS 1. Lots purchased less than costs of redemption; proceedings void. Noble v. Cain, 22 Kan. 493, 497. 2. Tender of amount with insufficient interest; not sufficient tender. Brisco v. Comm'rs of Ellsworth Co., 23 Kan. 334, 337. 3. Recital that assignment made by county; held sufficient. Sanger v. Rice, 43 Kan. 580, 587, 23 P. 633. 4. Purchase by county is "sale" as contemplated by redemption statutes. Doudna v. Harlan, 45 Kan. 484, 490, 25 P. 883. 5. Delinquent taxes not chargeable when certificate assigned; not a lien. Gibson v. Trisler, 73 Kan. 397, 399, 85 P. 413. 6. "Cost of redemption" means amount land sold for with interest. Phares v. Cortright, 76 Kan. 63, 90 P. 784. 7. Tax deed void where certificate assigned for less than cost of redemption. Madigan v. Smith, 137 Kan. 269, 271, 20 P.2d 825. 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