79-2326. History: L. 1921, ch. 288, § 3; R.S. 1923, 79-2326; L. 1933, ch. 312, § 1; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1891, ch. 162, § 3; L. 1911, ch. 326, § 1; L. 1913, ch. 324, § 1. CASE ANNOTATIONS 1. Disposition of land not redeemed in three years. Gibson v. Branstool, 82 Kan. 59, 61, 107 P. 770. 2. Presumption that tax sale was made under provisions of act. Saum v. Dewey, 84 Kan. 811, 812, 115 P. 570. 3. Form of tax deed under this section; omission of recitals. Crick v. Jones, 87 Kan. 93, 94, 123 P. 722. 4. Issuance of certificate before period of redemption expired, without authority; deed issued on certificate which was prematurely issued held void; Brown v. Going, 96 Kan. 266, 267, 150 P. 554; Perkins v. Berry, 104 Kan. 104, 105, 177 P. 530. 5. No statutory redemption notice given; tax title void. Daugherty v. Paxon, 105 Kan. 722, 723, 185 P. 1043. 6. County not an ordinary purchaser at tax sale; L. 1915, ch. 363, supplemental to this act. Warner v. Pile, 105 Kan. 724, 725, 185 P. 1041. 7. Judgment void unless county has readopted statute after repeal and reenactment. Comm'rs of Crawford Co. v. Radley, 134 Kan. 704, 707, 708, 8 P.2d 386. 8. Interest on taxes accruing after sale belongs to municipality making levy. Board of Education v. Franklin County Comm'rs, 149 Kan. 798, 801, 89 P.2d 841. 9. Cited in construing 1939 tax moratorium law (K.S.A. 79-2415, 79-2416). Iola B. & L. Ass'n v. Allen County Comm'rs, 152 Kan. 365, 103 P.2d 788. 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