Repealed

79-2411. History: L. 1879, ch. 43, § 1; L. 1893, ch. 110, § 4; R.S. 1923, 79-2411; L. 1933, ch. 312, § 5; Repealed, L. 1941, ch. 375, § 35; September 1. CASE ANNOTATIONS 1. Tax deed issued hereunder is prima facie evidence of title. Ide, Receiver, v. Finneran, 29 Kan. 569. 2. Certificate and deed depend for validity upon regularity of proceedings; defect in notice for sale of land renders deed voidable. Hoffman v. Groll, 35 Kan. 652, 657, 12 P. 34. 3. Premature issue of tax deed; tender of redemption; evidence. Noble v. Douglass, 56 Kan. 92, 93, 42 P. 328. 4. Liability of county for delinquent state taxes. Harper County v. Cole, 62 Kan. 121, 123, 61 P. 403. 5. Tax-sale certificate issued under "compromise act" is assignable. Trust Co. v. Davis, 76 Kan. 639, 640, 92 P. 707. 6. Irregularity in deed issued hereunder; not void on its face. Gibson v. Freeland, 77 Kan. 450, 94 P. 782. 7. No showing of consideration in deed; held void on its face. Dye v. Railroad Co., 77 Kan. 488, 94 P. 785. Criticized: Forward v. Welchon, 84 Kan. 669, 114 P. 862. 8. Resolution of city council requesting compromise; city not rendered liable; county commissioners not bound to heed advice of city officers. Atchison v. Friend, 78 Kan. 30, 36, 96 P. 348. 9. Deed void where taxes not a lien upon land included. Lanning v. Brown, 79 Kan. 103, 98 P. 771. 10. Taxes charged in September instead of November; deed valid. Taylor v. Adams, 79 Kan. 360, 361, 99 P. 597. 11. Deed issued before expiration of six months held void. James v. Manning, 79 Kan. 830, 101 P. 628. 12. Residence of grantee not stated; deed not void on face. Nichols v. Trueman, 80 Kan. 89, 101 P. 633. 13. Assignee of certificate required to pay subsequent taxes due. Tucker v. Shorb, 80 Kan. 511, 514, 103 P. 79. 14. Popular name of town used in description; deed not void. Goodrow v. Stober, 80 Kan. 597, 102 P. 1089. 15. Excessive amount in deed presumed for subsequent taxes becoming due. Gibson v. Reynolds, 81 Kan. 255, 257, 105 P. 441; Doty v. Evans, 81 Kan. 463, 464, 106 P. 278; Gibson v. Cockrum, 81 Kan. 772, 107 P. 32; Wood v. Cross, 82 Kan. 215, 107 P. 559. 16. Recital that subsequent taxes paid by purchaser; deed not void. Steele v. Dye, 81 Kan. 286, 105 P. 700. 17. Departure from statutory form of deed; deed prima facie evidence. Ludwick v. Dean, 81 Kan. 292, 294, 105 P. 525. 18. Taxes for certain years compromised; subsequent taxes paid by purchaser; compromise may include all delinquent taxes or for certain years. Gibson v. Cockrum, 81 Kan. 772, 107 P. 32; Van Hall v. Goertz, 82 Kan. 142, 146, 107 P. 534. 19. County cannot execute deed until six months after certificate assigned. Gibson v. Branstool, 92 Kan. 59, 63, 107 P. 770. 20. Deed conveying several lots valid although separate considerations not stated; compromise need not include taxes for year in which made; abbreviated acknowledgment of execution of deed held sufficient. Less v. Yeats, 82 Kan. 105, 107 P. 787. 21. Conveyance of separate tracts; consideration for each tract; deed valid. Van Hall v. Goertz, 82 Kan. 142, 145, 107 P. 534. 22. Consideration for each of several tracts; presumption; validity of deed. Investment Co. v. Andrew, 82 Kan. 550, 108 P. 809. 23. Assignee taking out deed is purchaser at a tax sale; clerk may be required to include all tracts in deed; separate tracts sold at separate sales; deed includes all tracts. Nesbit v. Bearman, 83 Kan. 122, 124, 109 P. 1085. 24. Recitals of deed inconsistent; construed to uphold deed; deed liberally construed after being on record for five years. Hoffman v. Woodward, 86 Kan. 81, 83, 119 P. 712. 25. Tax deed executed day certificate issued and assigned is void. Dieterich v. Knox, 143 Kan. 698, 56 P.2d 65. 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