Chapter 79 — TAXATION

79-2025. Cancellation of taxes and penalties on certain property in Johnson county by county commissioners. Notwithstanding any provision of law to the contrary, for the purpose of facilitating the sale or transfer of the Kuhlman Diecasting property located at 16400 Mission Road,…

79-2026. Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien. Whenever personal property in this state is abandoned or repossessed after it is assessed and before the taxes are paid, the owner or lessee of any real property upon wh…

[Repealed or reserved.]

79-2101. Collection of delinquent taxes; tax lien. Except as provided by K.S.A. 79-2017, and amendments thereto, all the taxes on personal property that remain due and unpaid on January 1 or June 1 shall be collected in the following manner: The county treasurer, on or before Feb…

79-2102. History: L. 1876, ch. 34, § 93; R.S. 1923, 79-2102; Repealed, L. 2012, ch. 126, § 5; July 1. Source or prior law: L. 1866, ch. 118, § 95; G.S. 1868, ch. 107, § 124. Attorney General's Opinions: Delinquent tax collection; poverty affidavit limiting issuance or execution o…

79-2103. Sheriff to note removal of taxpayer. It shall be the duty of the several sheriffs of this state, in making their returns of the delinquent tax warrants to the treasurers of their respective counties, to note in their return the county to which any such delinquent taxpaye…

79-2104. Alias tax warrants to sheriff of county to which taxpayer has removed. It shall be the duty of the several county treasurers in the state, immediately after their receiving said warrants returned as provided in the preceding section, to issue an alias tax warrant, direct…

79-2105. History: L. 1876, ch. 34, § 96; R.S. 1923, 79-2105; Repealed, L. 1943, ch. 301, § 13; June 28. CASE ANNOTATIONS 1. Valid levy cannot be made on property not owned by taxpayer. State Reserve Bank v. Groves, 125 Kan. 661, 266 P. 42. 2. Construed; right to issue alias tax w…

79-2106. Fees of sheriffs and treasurers. For the services specified in the preceding sections the sheriffs shall be entitled to the same fees as they are allowed by law on executions, and the treasurers to receive for furnishing the clerk of the district court with such abstract…

79-2107. Sheriff's return of tax warrants; liability of treasurer and sheriff. All warrants returned by the sheriff shall be endorsed with date of service, date of collection, and amount collected, and if no property is found, so state; and if any treasurer or sheriff shall fail …

79-2108. Penalties and interest where injunction restraining collection dissolved. In cases where the county treasurer or sheriff shall by injunction be restrained from the collection of taxes due upon personal property, and the injunction be dissolved, the county treasurer or sh…

79-2109. Sale of personalty before tax paid; liens; liability. (a) On and after January 1, 2015, if any owner of personal property sells or transfers such property to another after the date such property is assessed and before the tax thereon is paid, then the taxes on the person…

79-2110. History: L. 1899, ch. 248, § 4; R.S. 1923, 79-317; L. 1943, ch. 288, § 1; Repealed, L. 2014, ch. 81, § 12; July 1. Revisor's Note: Transferred from 79-317. 79-317 was also repealed by L. 1943, ch. 301, § 13 and a similar section enacted (see 79-2109). Attorney General's …

79-2111. Personalty seized by legal process; taxes as preference over other claims. If the personal property of any taxpayer be seized by any legal process and if the taxpayer does not have a sufficient amount of other property to pay the taxes which is exempt from levy and sale …

79-2112. Same; proceedings when property sold, seized, or attempted to be removed or sold. If property subject to taxation be sold, seized, or attempted to be removed or sold, as described in sections 3, 4 and 5 [*] of this act before the sheriff has made his or her return thereo…

[Repealed or reserved.]

79-2201. Remittance of proceeds of state property tax levies, when; disposition of same. The county treasurer shall remit all moneys allocated to the state from the proceeds of tax levies imposed by K.S.A. 76-6b01, 76-6b04 and 76-6b09, and amendments thereto, except the proceeds …

79-2202. Forfeiture by county treasurer for failure to pay money into state treasury. If any county treasurer shall fail to pay into the state treasury any moneys in his or her hands for that purpose within the time prescribed by law, he or she shall in addition to other penaltie…

79-2203. County clerk's statement to director of accounts and reports, contents; county responsible to state for levies after making adjustments. On or before June 30 of each year, the county clerk shall send to the director of accounts and reports a statement showing tax informa…

79-2204. County treasurers not required to pay more than taxes collected. County treasurers shall not be required to pay into the state treasury more state taxes than shall have been actually collected by them in their respective counties. History: L. 1876, ch. 34, § 104; March 1…

79-2301. Real estate subject to sale. All real estate on which the taxes shall not have been paid as provided by law on or before May 10 in each year, commencing with the year 1941, shall be subject to sale as hereinafter provided. History: L. 1876, ch. 34, § 105; R.S. 1923, 79-2…

79-2302. Listing of real estate subject to sale, contents; notice of sale, contents. Between July 1 and July 10 of each year, the county treasurer shall prepare a list of all real estate subject to sale, describing the real estate in the same manner as described of record in the …

79-2302a. Same; errors or irregularities in notices not to affect sale or title. No irregularity or informality in the advertisement nor any error or omission in the listing of the names shall affect the legality of the sale or the title to any real estate subject to sale or sold…

79-2303. Publication of listing of real estate subject to sale; costs. (a) The county treasurer shall cause the notice and list prepared under K.S.A. 79-2302, and amendments thereto, to be published in the official county newspaper or in a newspaper of general circulation in the …

79-2304. Same; affidavit of publication. Every printer who shall publish such list and notice shall immediately after the last publication thereof transmit to the treasurer of the proper county an affidavit of such publication, made by such person to whom the fact of publication …

79-2305. Publication of lists during years 1909 and 1910. Laws 1913, chapter 221, section 1, included by reference. [Provides for payment for publication of tax-sale notice during the years 1909 and 1910 within five years after such publication. Validates all deeds issued based u…

79-2306. Time of sale; county treasurer to bid off in name of county. On the day designated in the notice of sale the county treasurer shall sell the real estate on which the taxes and legal charges have not been paid, and it shall be the duty of the county treasurer of such coun…

79-2307. History: L. 1876, ch. 34, § 110; R.S. 1923, 79-2307; Repealed, L. 1941, ch. 375, § 35; September 1. CASE ANNOTATIONS 1. Rights of purchaser; patent issued to purchaser at tax sale. Larabee v. Prather, 51 Kan. 743, 745, 33 P. 608. 2. School lands sold on deferred payments…

79-2308. History: L. 1876, ch. 34, § 111; R.S. 1923, 79-2308; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 70; G.S. 1868, ch. 107, § 85. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archiv…

79-2309. History: L. 1876, ch. 34, § 112; R.S. 1923, 79-2309; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: G.S. 1868, ch. 107, § 86. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR …

79-2310. History: L. 1876, ch. 34, § 113; R.S. 1923, 79-2310; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 71; G.S. 1868, ch. 107, § 87. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archiv…

79-2311. History: L. 1876, ch. 34, § 114; R.S. 1923, 79-2311; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 72; G.S. 1868, ch. 107, § 88. CASE ANNOTATIONS 1. Land bid off by treasurer; certificate issued; distribution of taxes. Smith v. C…

79-2312. History: L. 1876, ch. 34, § 115; R.S. 1923, 79-2312; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 92; G.S. 1868, ch. 107, § 89. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archiv…

79-2313. History: L. 1876, ch. 34, § 116; R.S. 1923, 79-2313; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 73; G.S. 1868, ch. 107, § 90. CASE ANNOTATIONS 1. Land bid off by treasurer; certificate issued; distribution of taxes. Smith v. C…

79-2314. History: L. 1876, ch. 34, § 117; R.S. 1923, 79-2314; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 74; G.S. 1868, ch. 107, § 91. CASE ANNOTATIONS 1. Lots purchased less than costs of redemption; proceedings void. Noble v. Cain, 2…

79-2315. Name in which real estate sold. When any real estate is sold for taxes, it shall not be necessary to sell it as the property of any person or persons; and no sale of any real estate for taxes shall be considered invalid on account of its having been charged on the tax ro…

79-2316. Description of real estate in tax proceedings. It shall be sufficient to describe real estate in all proceedings relative to assessing, advertising, selling or foreclosing the same for taxes by initial letter, abbreviations and figures, to designate the township, range, …

79-2317. Record of sales; contents of list; duty of county treasurer in counties of less than 100,000 to furnish duplicate to county clerk; exception. The county treasurer shall immediately after the close of the sale of real estate for taxes record a list of all real estate in a…

79-2318. Sale papers filed with county clerk. The county treasurer shall file with the county clerk all affidavits, notices and papers having reference to such tax sale, to be preserved by him or her. History: L. 1876, ch. 34, § 121; R.S. 1923, 79-2318; L. 1941, ch. 375, § 9; Sep…

79-2319. Taxation and sale of real estate bid off by county; subsequent taxes and additional lien. All real estate bid off for the county at any tax sale shall continue liable to be taxed in the same manner as if they were property of individuals, and such taxes and charges shall…

79-2320. History: L. 1876, ch. 34, § 123; L. 1877, ch. 38, § 1; R.S. 1923, 79-2320; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 79; G.S. 1868, ch. 107, § 97. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archive…

79-2321. History: L. 1876, ch. 34, § 124; R.S. 1923, 79-2321; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 64; G.S. 1868, ch. 107, § 98. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archiv…

79-2322. Sale in October when not sold in September; sale after injunction enjoining sale dissolved; publication notice. If any county treasurer shall unavoidably omit or fail to sell any real estate for unpaid taxes on the first Tuesday of September, he or she shall advertise an…

79-2323. Penalties and interest on sale after injunction dissolved. In case the county treasurer shall be restrained by reason of an injunction, and the injunction shall be dissolved, the treasurer, at the sale provided for in K.S.A. 79-2322, shall include all penalties and inter…

79-2323a. Sale upon dissolution of injunction; publication notice. In all cases where the collection of any tax has been enjoined, prior to the publication of the notice of sale of real estate for delinquent taxes, and the injunction shall be dissolved, the county treasurer shall…

79-2324. History: L. 1921, ch. 288, § 1; R.S. 1923, 79-2324; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1891, ch. 162, § 1. CASE ANNOTATIONS 1. Act held constitutional and valid. Bigger v. Ryker, 62 Kan. 482, 63 P. 740. 2. Judicial notice taken of adop…

79-2325. History: L. 1921, ch. 288, § 2; R.S. 1923, 79-2325; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1891, ch. 162, § 2. CASE ANNOTATIONS 1. Judgment void unless county has readopted statute after repeal and reenactment. Comm'rs of Crawford Co. v. R…

79-2326. History: L. 1921, ch. 288, § 3; R.S. 1923, 79-2326; L. 1933, ch. 312, § 1; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1891, ch. 162, § 3; L. 1911, ch. 326, § 1; L. 1913, ch. 324, § 1. CASE ANNOTATIONS 1. Disposition of land not redeemed in thr…

[Repealed or reserved.]

[Repealed or reserved.]