Payment of taxes or redemption of lands by mortgagee

79-2901. Payment of taxes or redemption of lands by mortgagee. In cases where lands are mortgaged, if the mortgagor fails or neglects to pay the taxes, or in case said mortgagor permits any land so mortgaged to be sold for any taxes, the mortgagee may pay said taxes or redeem any land so sold for taxes. And on the payment of any such mortgage, or in the action to foreclose the same, such mortgagee may demand the taxes so paid, with interest thereon with interest at the rate per annum prescribed by K.S.A. 79-2004, and amendments thereto, unless a different rate is provided in the mortgage contract, or include them in any judgment rendered on the mortgage; and any taxes so paid by any mortgagee shall be a lien on such lands so mortgaged until the same be paid except that where the mortgage lien covers only a part of the land upon which taxes were levied or assessed, said mortgagee shall be required to pay only the taxes upon that part covered by said mortgage, and the county clerk shall be required to apportion the taxes due upon the whole of said tract as between said mortgaged portion and that not mortgaged to said mortgagee. History: L. 1876, ch. 34, § 148; R.S. 1923, 79-2901; L. 1933, ch. 315, § 1; L. 1980, ch. 308, § 14; L. 1992, ch. 319, § 13; July 1. Source or prior law: L. 1866, ch. 118, § 97; G.S. 1868, ch. 107, § 135. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 92 (1984). CASE ANNOTATIONS 1. Tax lien first satisfied out of proceeds of mortgage sale. Kerr v. Hoskinson, 5 Kan. App. 193, 194, 47 P. 172. 2. Relief hereunder not the only remedy afforded. Cade v. Jeffers, 6 Kan. App. 61, 62, 49 P. 637. 3. Mortgagee may pay taxes although not mentioned in mortgage; lien. Stanclift v. Norton, 11 Kan. 218; Insurance Co. v. Puckett, 97 Kan. 428, 430, 155 P. 930. 4. Failure of mortgagor to pay taxes; stipulation accelerating mortgage valid. Stanclift v. Norton, 11 Kan. 218; Insurance Co. v. Puckett, 97 Kan. 428, 430, 155 P. 930. 5. Mortgagee may pay taxes and include same in judgment; interest. Sharp v. Barker, 11 Kan. 381. 6. Mortgagee, out of possession, not bound to pay or redeem. Waterson v. Devoe, 18 Kan. 223, 234. 7. Priority of tax lien in sale under mortgage foreclosure proceedings. Opdyke v. Crawford, 19 Kan. 604, 608. 8. Landowner or mortgagee must tender taxes before contesting tax certificate. Wilder v. Cockshutt, 15 Kan. 504, 508. 9. Owner and holder of mortgage may pay taxes and redeem. Leitzbach v. Jackman, 28 Kan. 524, 527. 10. Tax sale purchase considered as a redemption. Miller v. Ziegler, 31 Kan. 417, 421, 2 P. 601. 11. Taxes paid after judgment by mortgagee not a separate lien. McCrossen v. Harris, 35 Kan. 178, 179, 10 P. 583. 12. Interest recoverable on taxes paid by mortgagee; rate of interest. Kelso v. Norton, 74 Kan. 442, 87 P. 184. 13. Purpose of statute considered. Banchor v. Proctor, 88 Kan. 510, 514, 129 P. 526. 14. Mortgagee may pay taxes and recover amount with interest. Nesbitt v. Chesebro, 89 Kan. 863, 868, 133 P. 545. Modified: Nesbitt v. Chesebro, 91 Kan. 14, 136 P. 793. 15. Equitable mortgagee of lands may pay taxes and recover. Fitzgerald v. Fitzgerald, 97 Kan. 408, 413, 155 P. 791. 16. Mortgagee may pay taxes and have lien for amount. Farmers Nat'l Bank v. Glidden, 119 Kan. 317, 320, 239 P. 752. 17. Right of mortgagor to pay taxes discussed. Sheridan County Comm'rs v. Acre, 160 Kan. 278, 286, 160 P.2d 250. 18. Discussed; failure to offer restitution held not fatal in mortgage-reformation case. Home Owners' Loan Corp. v. Oakson, 161 Kan. 755, 764, 173 P.2d 257. 19. Party in another action pending in court in which claim of ownership is asserted may redeem property under K.S.A. 79-2803. Board of Johnson County Comm'rs v. Roberts, 231 Kan. 135, 142, 643 P.2d 138 (1982). 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