No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions

79-2416. No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions. The various county treasurers shall not issue any tax-sale certificates nor shall the various county clerks execute any tax deeds prior to September 1, 1939, for lands bid off for taxes in the name of the county: Provided, That with respect to all lands bid off for taxes in the name of the county at the tax sale of September, 1938, or prior years, no tax-sale certificates nor tax deeds shall be issued or executed so long as all the current taxes beginning with taxes due November 1, 1938, have been paid: Provided, That if such lands have not been redeemed prior to September 1, 1941, tax-sale certificates and tax deeds shall be issued and executed as provided by law: And provided further, That unless such current taxes had been paid, tax-sale certificates and tax deeds shall be issued as provided by law: Provided further, That tax deeds may be executed in those instances where compromise tax-sale certificates have been assigned prior to the effective date of this act [*]. History: L. 1939, ch. 326, § 2; March 1. * "Act" see also 79-2415. Source or prior law: L. 1937, ch. 365, § 2. CASE ANNOTATIONS 1. 1939 act construed; prerequisites to obtaining benefits of act determined. Iola B. & L. Ass'n v. Allen County Comm'rs, 152 Kan. 365, 366, 369, 103 P.2d 788. 2. Act is applicable to minerals in place, when; tax deed void. Catlett v. Roemer, 174 Kan. 309, 310, 312, 313, 314, 255 P.2d 1011. 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