Chapter 79 — TAXATION

[Repealed or reserved.]

79-2401. History: L. 1876, ch. 34, § 127; L. 1879, ch. 41, § 1; L. 1893, ch. 110, § 2; R.S. 1923, 79-2401; L. 1933, ch. 312, § 2; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1862, ch. 198, § 7; L. 1866, ch. 118, § 86; G.S. 1868, ch. 107, § 100; L. 1869,…

79-2401a. Redemption of real estate bid off by county; partial redemption; period of redemption; interest; foreclosure on expiration of period. (a) (1) Except as provided by paragraph (2) and subsection (b), real estate bid off by the county for both delinquent taxes and special …

79-2401b. History: L. 1941, ch. 375, § 14; L. 1980, ch. 308, § 28; L. 1984, ch. 355, § 2; L. 1992, ch. 320, § 2; Repealed, L. 1993, ch. 257, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF…

79-2402. History: L. 1876, ch. 34, § 128; R.S. 1923, 79-2402; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 80; G.S. 1868, ch. 107, § 101. CASE ANNOTATIONS 1. Minor's land sold for taxes under former law; redemption right. Crawford v. Sha…

79-2403. Certificate of redemption; entries on tax sales book. Upon redemption or partial redemption as provided in K.S.A. 79-2401a of any real estate sold for taxes and bid off by the county, the treasurer shall execute to the person so redeeming, a certificate, specifying the n…

79-2404. History: L. 1876, ch. 34, § 130; R.S. 1923, 79-2404; L. 1933, ch. 312, § 4; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 81; G.S. 1868, ch. 107, § 103. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archi…

79-2405. History: L. 1876, ch. 34, § 131; R.S. 1923, 79-2405; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 82; G.S. 1868, ch. 107, § 104. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archi…

79-2406. History: L. 1876, ch. 34, § 132; L. 1889, ch. 198, § 1; L. 1893, ch. 110, § 3; R.S. 1923, 79-2406; L. 1935, ch. 306, § 1; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: G.S. 1868, ch. 107, § 105. CASE ANNOTATIONS 1. Title may pass by deed subject to …

79-2407. History: L. 1876, ch. 34, § 133; R.S. 1923, 79-2407; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: G.S. 1868, ch. 107, § 106. CASE ANNOTATIONS 1. Title may pass by deed subject to right of redemption. Douglass, Guardian, v. Dickson, 31 Kan. 310, 312…

79-2408. History: L. 1876, ch. 34, § 134; R.S. 1923, 79-2408; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: G.S. 1868, ch. 107, § 107. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR…

79-2409. History: L. 1876, ch. 34, § 136; R.S. 1923, 79-2409; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 115; G.S. 1868, ch. 107, § 109. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Arch…

79-2410. History: L. 1876, ch. 34, § 137; L. 1905, ch. 499, § 1; R.S. 1923, 79-2410; L. 1939, ch. 325, § 1; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1862, ch. 198, § 9; L. 1866, ch. 118, § 88; G.S. 1868, ch. 107, § 110. CASE ANNOTATIONS 1. Commission…

79-2411. History: L. 1879, ch. 43, § 1; L. 1893, ch. 110, § 4; R.S. 1923, 79-2411; L. 1933, ch. 312, § 5; Repealed, L. 1941, ch. 375, § 35; September 1. CASE ANNOTATIONS 1. Tax deed issued hereunder is prima facie evidence of title. Ide, Receiver, v. Finneran, 29 Kan. 569. 2. Cer…

79-2412. History: L. 1879, ch. 43, § 2; L. 1893, ch. 110, § 5; R.S. 1923, 79-2412; L. 1933, ch. 312, § 6; Repealed, L. 1941, ch. 375, § 35; September 1. CASE ANNOTATIONS 1. Rights of person subsequently paying taxes before property redeemed. Sedgwick County Comm'rs v. Conners, 12…

79-2413. History: L. 1901, ch. 122, § 1; R.S. 1923, 79-2413; Repealed, L. 1941, ch. 375, § 35; September 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived …

79-2414. History: L. 1901, ch. 122, § 2; L. 1911, ch. 328, § 1; R.S. 1923, 79-2414; Repealed, L. 1941, ch. 375, § 35; September 1. CASE ANNOTATIONS 1. County not relieved from liability for unrealized portions of taxes. Harper County v. Cole, 62 Kan. 121, 61 P. 403; Kearny County…

79-2415. Temporary remission and cancellation of penalties, costs and expenses up to September 1, 1941; interest rate after September 1, 1939. With respect to all lands bid off for taxes in the name of the county at the tax sale of September, 1938, or prior years, and now held by…

79-2415a. Temporary remission and cancellation of penalties, costs, expenses and interest up to September 1, 1941. With respect to all lands bid off for taxes in the name of the county at the tax sale of September, 1940, or prior years, and now held by said county, the owners, ho…

79-2416. No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions. The various county treasurers shall not issue any tax-sale certificates nor shall the various county clerks execute any tax deeds prior to September 1, 1939, for lands bid off …

79-2416a. No tax-sale certificates nor tax deeds executed prior to September 1, 1941; exceptions. The various county treasurers shall not issue any tax-sale certificates nor shall the various county clerks execute any tax deeds prior to September 1, 1941, for lands bid off for ta…

79-2416b. Same; stay of proceedings. All actions for the foreclosure and sale of property for taxes as provided in article 28, chapter 79, of the General Statutes of 1935, or any acts amendatory thereof or supplemental thereto, shall be stayed and no further proceedings had until…

79-2416c. Same; act supplemental. This act shall be supplemental to, and not amendatory of, section 79-2415 of the General Statutes Supplement of 1939. History: L. 1941, ch. 376, § 4; April 15. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Do…

79-2416d. Cancellation of real estate tax penalties and interest incurred prior to 1910. The state board of tax appeals shall have the authority, upon such application and proper showing as the board may require, to cancel all penalties and accrued interest on real estate taxes w…

79-2431. Action for foreclosure and sale of property of Bourbon county fair association stayed. All actions for the foreclosure and sale of property owned by the Bourbon county fair association described as lots 1 through 10 of block 27 of the South Side Park addition to the city…

79-2432. Same; redetermination of assessments; penalties and interest canceled. The board of county commissioners of Bourbon county is hereby authorized to negotiate on behalf of the Bourbon county fair association with the city of Fort Scott for the redetermination of the benefi…

79-2501. History: L. 1876, ch. 34, § 138; R.S. 1923, 79-2501; L. 1933, ch. 312, § 7; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1862, ch. 198, § 10; L. 1866, ch. 118, § 89; G.S. 1868, ch. 107, § 112. CASE ANNOTATIONS 1. Homestead not exempt from lien a…

79-2502. History: L. 1889, ch. 248, § 1; R.S. 1923, 79-2502; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 116; G.S. 1868, ch. 107, § 115. CASE ANNOTATIONS 1. Deed failing to state consideration for each separate tract void. Gibson v. Kue…

79-2503. History: L. 1876, ch. 34, § 139; R.S. 1923, 79-2503; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 89; G.S. 1868, ch. 107, § 113. CASE ANNOTATIONS 1. Irregularities in assessments will not render taxes founded thereon void. Gulf …

79-2504. History: L. 1876, ch. 34, § 140; R.S. 1923, 79-2504; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 83; G.S. 1868, ch. 107, § 114. CASE ANNOTATIONS 1. Deed issued after land redeemed held null and void; party entering into possess…

79-2505. History: L. 1876, ch. 34, § 141; R.S. 1923, 79-2505; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1862, ch. 198, § 11; L. 1866, ch. 118, § 90; G.S. 1868, ch. 107, § 116. CASE ANNOTATIONS 1. Holder of deed absent from state; defense may be interp…

79-2506. History: L. 1876, ch. 34, § 142; L. 1893, ch. 110, § 6; R.S. 1923, 79-2506; L. 1933, ch. 312, § 8; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: G.S. 1868, ch. 107, §§ 117. CASE ANNOTATIONS 1. Rights of holder under invalid deed; improper deduction …

79-2507. History: L. 1876, ch. 34, § 143; L. 1879, ch. 40, § 1; R.S. 1923, 79-2507; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 91; G.S. 1868, ch. 107, § 118. CASE ANNOTATIONS 1. Statute of limitations runs from date of recording. Estes…

79-2508. History: L. 1876, ch. 34, § 144; R.S. 1923, 79-2508; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: G.S. 1868, ch. 107, § 119. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR…

79-2509. History: L. 1876, ch. 34, § 145; L. 1879, ch. 40, § 2; L. 1923, ch. 236, § 1; R.S. 1923, 79-2509; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 84; G.S. 1868, ch. 107, § 120. CASE ANNOTATIONS 1. Owner attempting to purchase at ta…

79-2510. History: L. 1876, ch. 34, § 146; L. 1879, ch. 40, § 3; R.S. 1923, 79-2510; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 85; G.S. 1868, ch. 107, § 121. CASE ANNOTATIONS 1. County does not guarantee titles, except as statute provi…

79-2511. History: L. 1876, ch. 34, § 147; L. 1879, ch. 40, § 4; R.S. 1923, 79-2511; Repealed, L. 1941, ch. 375, § 35; September 1. Source or prior law: L. 1866, ch. 118, § 85; G.S. 1868, ch. 107, § 122. CASE ANNOTATIONS 1. Settlement does not bar action to recover taxes wrongfull…

79-2512. History: L. 1886, ch. 31, § 1; R.S. 1923, 79-2512; Repealed, L. 1941, ch. 375, § 35; September 1. CASE ANNOTATIONS 1. Tax deed not recorded within statutory time, void; no lien. Humphrey v. Yost, 10 Kan. App. 324, 326, 62 P. 550. 2. Deed filed for record deemed recorded …

79-2513. History: L. 1886, ch. 31, § 2; R.S. 1923, 79-2513; Repealed, L. 1941, ch. 375, § 35; September 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

79-2514. History: L. 1886, ch. 31, § 3; R.S. 1923, 79-2514; Repealed, L. 1941, ch. 375, § 35; September 1. CASE ANNOTATIONS 1. Deeds not recorded within time prescribed; held void. Wagner v. Underhill, 71 Kan. 637, 638, 81 P. 177. 2. Deed not recorded within time prescribed is vo…

[Repealed or reserved.]

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 …

79-2602. Same; period of lien of tax certificate on real estate bid off for taxes by cities and counties; extension. When any real estate is or has been bid off for delinquent taxes to cities or counties and the tax certificate assigned, the lien thereof shall not be valid withou…

79-2603. Same; prior certificates. In all cases where real property has been heretofore sold to individuals or to counties or cities for delinquent taxes, and the tax certificates assigned, the provisions of the foregoing sections shall apply to them, except that such person hold…

79-2604. Same; lien not impaired when deed fails to pass title or when real property bid off to city or county. Nothing herein shall be construed to impair the lien for taxes on real estate deeded for delinquent taxes, in case the deed shall from any cause fail to pass a title to…

79-2605. History: L. 1923, ch. 107, § 1; R.S. 1923, 79-2605; Repealed, L. 1967, ch. 494, § 6; July 1. CASE ANNOTATIONS 1. Chattel mortgage filed prior to federal tax lien took precedence. Schmitz v. Stockman, 151 Kan. 891, 893, 101 P.2d 962. 2. To constitute notice, filing must b…

79-2606. History: L. 1923, ch. 107, § 2; R.S. 1923, 79-2606; L. 1965, ch. 564, § 411; Repealed, L. 1967, ch. 494, § 6; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session …

79-2607. History: L. 1923, ch. 107, § 3; R.S. 1923, 79-2607; L. 1967, ch. 215, § 2; L. 1983, ch. 129, § 2; Repealed, L. 1988, ch. 379, § 8; April 7. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STAT…

79-2608. History: L. 1967, ch. 494, § 1; L. 1968, ch. 147, § 1; Repealed, L. 1988, ch. 379, § 8; April 7. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sc…

79-2609. History: L. 1967, ch. 494, § 2; Repealed, L. 1988, ch. 379, § 8; April 7. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …