Joint ownership; payment of taxes by one owner; lien

79-426. Joint ownership; payment of taxes by one owner; lien. When land owned by two or more persons shall be assessed jointly, and any one or more of them shall not pay the proper portion of the tax due in such cases, any such owner paying the whole tax or who has redeemed the whole tract after it has been sold for delinquent taxes shall have a lien on the interest of the owner who was delinquent to the extent of the tax justly owing by such delinquent, and may sue and recover the amount advanced with interest and costs. History: L. 1915, ch. 359, § 4; April 10; R.S. 1923, 79-426. Attorney General's Opinions: County may foreclose on undivided real estate interests which are on tax rolls as individual interests. 87-107. CASE ANNOTATIONS 1. Cited in considering rights of cotenants on foreclosure sale. Rutland Savings Bank v. Norman, 125 Kan. 797, 801, 266 P. 98. 2. Section cited but not construed in mortgage-foreclosure action. Farmers and Bankers Life Ins. Co. v. Ziegler, 140 Kan. 572, 575, 38 P.2d 132. 3. Cited; mortgage foreclosure; sheriff's deed; purchase by cotenant, effect. Hayden v. Hughes, 147 Kan. 511, 517, 77 P.2d 938. 4. Discussed but held inapplicable under facts. Hay v. Crawford, 159 Kan. 723, 729, 730, 158 P.2d 463. 5. Cotenant obtained tax deed; action to set aside properly alleged and not barred. Jesberg v. Klinger, 184 Kan. 519, 520, 522, 337 P.2d 660. 6. Inapplicable to mineral interests which are assessed separately under K.S.A. 79-420. Jesberg v. Klinger, 187 Kan. 582, 589, 358 P.2d 770. 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