79-2812. Persons not eligible to purchase real estate at tax sale. Except as otherwise provided by K.S.A. 79-2804g, and amendments thereto, no person shall be eligible to purchase real estate at any delinquent tax sale conducted pursuant to the provisions of K.S.A. 79-2801 et seq., and amendments thereto, if such person is the record owner of real estate upon which there are delinquent taxes of a general ad valorem tax nature or delinquent special assessments in existence as reflected by the records of the county treasurer. History: L. 1994, ch. 124, § 2; July 1. Attorney General's Opinions: Judicial foreclosure and sale of real estate by county; persons not eligible to purchase; agents. 97-46. Mortgagee having right to redeem real estate under K.S.A. 79-2803 may not purchase same at public auction under K.S.A. 79-2804. 1998-45.