Period of lien of tax certificate; extension

79-2601. Period of lien of tax certificate; extension. No tax certificate issued for the sale of real estate for delinquent taxes to an individual for which no tax deed shall have been taken out shall be a lien on such real estate after the expiration of five years from the date of such sale: Provided, That whenever any extension of the time for redemption of said property is secured as provided in sections 79-2326 and 79-2401 of the General Statutes of 1935 the lien of the tax certificate shall be extended a like period of time. History: L. 1881, ch. 114, § 1; R.S. 1923, 79-2601; L. 1933, ch. 312, § 9; L. 1937, ch. 366, § 1; April 7. Revisor's Note: L. 1905, ch. 499, § 2, omitted from Revised Statutes of 1923, in terms repealed 79-2601 through 79-2603 "insofar only as is necessary to give effect to this act." Attorney General's Opinions: Filing of floating and federal tax liens; fees; notice. 87-104. CASE ANNOTATIONS 1. Certificate assigned by county to individual; application of act. Park v. Hetherington, 9 Kan. App. 309, 61 P. 328. 2. Lien preserved by first deed; second deed issued later. Pierce v. Adams, 77 Kan. 46, 50, 93 P. 594. 3. Effect of issuance of insufficient deed considered. Gibson v. Fields, 79 Kan. 38, 39, 98 P. 1112. 4. Invalid deed issued; limitation not applicable to second deed. Young v. Gibson, 80 Kan. 264, 268, 269, 105 P. 3. 5. Tax deed executed on Sunday; lien under certificate not destroyed. Schiffer v. Douglass, 74 Kan. 231, 234, 86 P. 132. 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