Repealed

79-2401. History: L. 1876, ch. 34, § 127; L. 1879, ch. 41, § 1; L. 1893, ch. 110, § 2; R.S. 1923, 79-2401; L. 1933, ch. 312, § 2; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1862, ch. 198, § 7; L. 1866, ch. 118, § 86; G.S. 1868, ch. 107, § 100; L. 1869, ch. 122, § 1; L. 1874, ch. 131, § 7. CASE ANNOTATIONS 1. Right of owner to redeem considered. Tarr v. Haughey, 5 Kan. 625. 2. Tax deed delivered after tender for redemption void. Mathews v. Buckingham, 22 Kan. 166, 169. 3. Tender of taxes, etc., with insufficient interest not sufficient tender. Briscoe v. Comm'rs of Ellsworth Co., 23 Kan. 334, 336. 4. Purchaser of school land in default; sale for taxes; redemption. Ewing v. Baldwin, 24 Kan. 82, 89. 5. Tender required before owner or mortgagee can resort to equity. Wilder v. Cockshutt, 25 Kan. 504, 508. 6. Tax deed void; tender before suit; measure of recovery. Russell v. Hudson, 28 Kan. 99, 102. 7. Notice may be published while land held by county. Board of Regents v. Linscott, 30 Kan. 240, 1 P. 81. 8. Time for making redemption; computation of time. English v. Williamson, 34 Kan. 212, 214, 8 P. 214. 9. Irregular tax sale; owner must tender taxes, etc., before injunction granted. Miller v. Madden, 35 Kan. 455, 11 P. 449. 10. Redemption under prior laws; saving clause in act of 1876. Crawford v. Shaft, 35 Kan. 478, 479, 11 P. 334. 11. Insufficient redemption notice; deed voidable; recovery taxes, interest, etc. Hill v. Timmermeyer, 36 Kan. 252, 253, 13 P. 211; Jackson v. Challiss, 41 Kan. 247, 257, 259, 21 P. 87; Jones v. Harper, 102 Kan. 539, 540, 171 P. 655. 12. Proceedings, etc., begun under prior laws to be completed thereunder. Pounds v. Rodgers, 52 Kan. 558, 559, 35 P. 223. 13. Tender to purchaser of certificate sufficient when assignment not entered. Douglass v. McKeever, 54 Kan. 767, 769, 39 P. 703. 14. Section fixes cost of redemption when made by owner. Phares v. Cortright, 76 Kan. 63, 64, 90 P. 784. 15. Landowner may redeem in three years or until deed issued; effect of deed issued on last day of redemption period; second deed to correct defects; tender in interim ineffectual. Pierce v. Adams, 77 Kan. 46, 47, 93 P. 594. 16. "Owner" means anyone who has substantial interest in premises. Steele v. Dye, 81 Kan. 286, 289, 105 P. 700. 17. Issuance of deed; tax rolls prima facie evidence of ownership; tax deed to owner of portion operates as redemption of tract. Matthewson v. Hevel, 82 Kan. 134, 136, 107 P. 768. 18. Tender by minor for redemption from sale and conveyance; effect. Hulsman v. Deal, 82 Kan. 518, 519, 108 P. 849. 19. County not an ordinary purchaser at tax sale. Warner v. Pile, 105 Kan. 724, 726, 185 P. 1041. 20. Tax deed void where certificate assigned for less than cost of redemption. Madigan v. Smith, 137 Kan. 269, 271, 20 P.2d 825. 21. 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. 22. Discussed 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, 370, 371, 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