79-2505. History: L. 1876, ch. 34, § 141; R.S. 1923, 79-2505; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1862, ch. 198, § 11; L. 1866, ch. 118, § 90; G.S. 1868, ch. 107, § 116. CASE ANNOTATIONS 1. Holder of deed absent from state; defense may be interposed. Haase v. Kelley, 8 Kan. App. 648, 56 P. 535; Walker v. Boh, 32 Kan. 354, 358, 4 P. 272 (Questioned: Beebe v. Doster, 36 Kan. 666, 678, 14 P. 150.) 2. Limitation herein provided applies, not subdivision 3, L. 1909, ch. 182, § 15. Long v. Wolf, 25 Kan. 522, 525. 3. Section applies to deed issued under old two-year limitation. Keith v. Keith, 26 Kan. 26, 38. 4. Tax deed of record five years; action barred. Jordan v. Kyle, 27 Kan. 190, 193. 5. Tax-title purchaser out of possession; two-year limitation of code applicable; this section applies to suit or proceeding against tax purchaser; new action by grantee after action dismissed by grantor. Thornburgh v. Cole, 27 Kan. 490, 497. 6. Application of two-year limitation where land unoccupied for two years; failure otherwise than on merits; new action within one year; original owner, although sued after five years, may attack deed. Myers v. Coonradt, 28 Kan. 211, 215, 216. 7. Statute of limitations cannot be evaded by second tax deed. Corbin v. Bronson, 28 Kan. 532. 8. Limitation inapplicable where objection is to power to take title. Woodman v. Davis, 32 Kan. 344, 349, 4 P. 262; Wiswell v. Simmons, 77 Kan. 622, 628, 95 P. 407; Hudson v. Herman, 81 Kan. 627, 631, 640, 107 P. 35. 9. Irregularities in assessment cannot invalidate deed after statute has run; holder of one deed may contest another within five years. Harris v. Curran, 32 Kan. 580, 586, 587, 4 P. 1044. 10. Tax deed; fraud; limitation of action. Doyle v. Doyle, 33 Kan. 721, 724, 7 P. 615. 11. Tax deed merely voidable; limitation herein applies. Barr v. Randall, 35 Kan. 126, 132, 10 P. 515. 12. Absence from state will not prevent statute from running; section not controlled or modified by provisions of civil code. Beebe v. Doster, 36 Kan. 666, 668, 14 P. 150. 13. Limitation of action by tax-title holder against party in possession. Smith v. Jones, 37 Kan. 292, 293, 15 P. 185. 14. Last tax deed executed paramount; limitation of action between deed holders. Campbell v. Stagg, 37 Kan. 419, 15 P. 531. 15. Section not repealed or limited by L. 1876, ch. 34, § 141 (K.S.A. 79-2507 herein). Austin v. Jones, 37 Kan. 327, 329, 330, 332, 15 P. 166. 16. Section not applicable where tender made before deed issued; interest. Wilson v. Reasoner, 37 Kan. 663, 665, 16 P. 100. 17. Tender not condition precedent to action to set aside deed; owner has five years after deed recorded to commence action. West v. Cameron, 39 Kan. 736, 739, 18 P. 894. 18. Deed good on its face not overthrown after five years. Edwards v. Sims, 40 Kan. 235, 236, 244, 19 P. 710. 19. Foreclosure by county; limitation of action by original owner. English v. Woodman, 40 Kan. 412, 20 P. 262. 20. Limitation not applicable where deed is void upon its face. Richards v. Thompson, 43 Kan. 209, 215, 23 P. 106. 21. Statute begins to run when tax deed recorded in proper county. Doudna v. Harlan, 45 Kan. 484, 490, 25 P. 883. 22. Persons who are insane not excepted from provisions hereof. Cartwright v. Korman, 45 Kan. 515, 517, 518, 26 P. 48. 23. Irregularity in deed; deed not void after statute runs. Martin v. Garrett, 49 Kan. 131, 138, 139, 30 P. 168. 24. Section not modified by code provisions concerning actions by infants. Goodman v. Wilson, 54 Kan. 709, 710, 39 P. 704; Douglass v. Lowell, 55 Kan. 574, 581, 40 P. 917. 25. Tender of redemption; deed prematurely issued; showing by owner; evidence. Noble v. Douglass, 56 Kan. 92, 42 P. 328. 26. Vacant land; two-year limitation applicable although owner barred hereunder. Coale v. Campbell, 58 Kan. 480, 482, 49 P. 604. 27. Section discussed in connection with absence from state by mortgagor. Hogaboom v. Flower, 67 Kan. 41, 43, 72 P. 547. 28. Tax deed on vacant land perfected by five-year period. Stump v. Burnett, 67 Kan. 589, 591, 73 P. 894. 29. Tax deed invalid on face set aside after five years. Gibson v. Kueffer, 69 Kan. 534, 537, 77 P. 282. 30. Right of owner to enter lapses after five years; two-year limitation not applicable to tax-deed holder wrongfully dispossessed. Nicholson v. Hale, 73 Kan. 599, 603, 85 P. 592. 31. Presumption of regularity will overthrow presumption from peculiarity of boundaries. Carson v. Platt, 76 Kan. 636, 638, 92 P. 705. 32. Tax deed to executors of estate of certificate holder upheld. Robert v. Gibson, 79 Kan. 344, 347, 99 P. 595. 33. Limitation of action; service by publication; when action deemed commenced. Canaday v. Davis, 79 Kan. 816, 101 P. 626. 34. Destruction of records; validity of tax-sale proceedings; statute of limitations. Salter v. Corbett, 80 Kan. 327, 328, 102 P. 452. 35. Titles united; rights of lessee under holder of tax title. Millikin v. Lockwood, 80 Kan. 600, 603, 103 P. 124. 36. Quitclaim deed to purchaser from mortgagor; not liable under mortgage. Carson v. Fulbright, 80 Kan. 624, 103 P. 139. 37. Purchase by agent of owner; estopped against assignee of owner. Morris v. Gregory, 80 Kan. 626, 631, 103 P. 137. 38. Tax deed five years old sufficient although some items omitted. Burton v. Carrier, 80 Kan. 696, 103 P. 84. 39. Deed recorded more than five years not open to attack. Gibson v. Young, 81 Kan. 185, 105 P. 3. 40. Compromise tax deed; irregularities; statute of limitations. Ludwick v. Dean, 81 Kan. 292, 294, 105 P. 525. 41. Outstanding titles, liens or interests extinguished after five years; tax proceedings not opened up by action to quiet title. Trust Co. v. Jones, 81 Kan. 753, 754, 106 P. 1052; Less v. Yeats, 82 Kan. 105, 108, 107 P. 787. 42. Right of minor to redeem not limited by this section. Hulsman v. Deal, 82 Kan. 518, 520, 108 P. 849; Kington v. Ewart, 85 Kan. 292, 116 P. 495. 43. Presumptions favor validity of deed after being recorded five years. LeCompte v. Smith, 82 Kan. 543, 545, 108 P. 810; Hoffman v. Woodward, 86 Kan. 81, 85, 119 P. 712. 44. Wrongful dispossession of tax-title holder; statute of limitations. Buehler v. Teetor, 84 Kan. 281, 286, 114 P. 387. 45. Tax-title holder obtaining possession and thereafter losing it; limitation applicable. Buckner v. Wingard, 84 Kan. 682, 685, 115 P. 636. 46. Limitation runs until tax-deed holder made actual party to action. Taylor v. Woodbury, 86 Kan. 650, 121 P. 1119. 47. Ejectment by senior against junior tax-deed holder; limitation of action. Cone v. Usher, 86 Kan. 880, 882, 122 P. 1049. 48. Deed recorded five years avoided only on grounds specified. Berg v. Chaney, 89 Kan. 485, 487, 131 P. 1191. 49. Tax deed extinguishes mortgage unless action brought within five years. Zuege v. Mortgage Co., 92 Kan. 272, 274, 140 P. 855. 50. Tax deed on record five years; action barred. Despain v. Despain, 98 Kan. 707, 709, 160 P. 219. 51. Statutes of limitation are not applicable to mere defenses. Muchenthaler v. Noller, 104 Kan. 551, 566, 180 P. 453. 52. When tax deed may be attacked after five years. Trager v. Elliott, 106 Kan. 228, 232, 187 P. 875. 53. Person in possession five years under deed not void on face has title. Wilson v. Glenn, 121 Kan. 467, 254 P. 694. 54. Suit against holder of deed in possession must be brought in five years. Main v. Doty, 126 Kan. 667, 669, 271 P. 287. 55. Limitations not applicable to void tax deed. Madigan v. Smith, 137 Kan. 269, 270, 20 P.2d 825. 56. Invalid quiet-title judgment based on tax deeds, properly set aside. Bryner v. Fernetti, 141 Kan. 446, 450, 41 P.2d 712. 57. Rights of holder of invalid tax deed discussed and determined; statutes and decisions reviewed. Collins v. Collins, 148 Kan. 569, 578, 83 P.2d 691. 58. Section inapplicable where tax deed void on its face; construed. Ruth v. Fletcher, 155 Kan. 473, 476, 477, 126 P.2d 237. 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