Chapter 79 — TAXATION

79-2610. History: L. 1967, ch. 494, § 3; L. 1978, ch. 347, § 22; Repealed, L. 1988, ch. 379, § 8; April 7.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 S…

79-2613. Federal liens; application of act thereto. This act applies only to federal tax liens and to other federal liens' notices of which under any act of congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of …

79-2614. Same; place of filing. (a) Notices of liens, certificates and other notices affecting federal tax liens or other federal liens must be filed in accordance with the provisions of this act. (b) Notices of liens upon real property for obligations payable to the United State…

79-2615. Same; entitlement of lien to be filed. Certification of notices of liens, certificates or other notices affecting federal liens by the secretary of the treasury of the United States or the secretary's designee, or by any official or entity of the United States responsibl…

79-2616. Same; duties of filing officers; methods of filing; certificate of notices on file; copies of documents on file, fees. (a) If a notice of federal lien, a refiling of a notice of federal lien or a notice of revocation of any certificate described in subsection (b) is pres…

79-2617. Same; filing fees. The filing officer shall charge the same filing and information retrieval fees and credit the amounts in the same manner as financing statements filed under part 5 of article 9 of the uniform commercial code and amendments thereto. History: L. 1988, ch…

79-2618. Same; uniform application and construction. This act shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this act among states enacting it. History: L. 1988, ch. 379, § 6; April 7. Previous | Next LEGISL…

79-2619. Same; citation of act. This act may be cited as the uniform federal lien registration act. History: L. 1988, ch. 379, § 7; April 7. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Arc…

[Repealed or reserved.]

79-2701. History: L. 1901, ch. 391, § 1; R.S. 1923, 79-2701; Repealed, L. 1941, ch. 375, § 35; September 1. CASE ANNOTATIONS 1. County not entitled to possession until it holds land three years; constitutionality. Morris County Comm'rs v. Cunningham, 153 Kan. 340, 341, 342, 110 P…

79-2702. History: L. 1901, ch. 391, § 2; R.S. 1923, 79-2702; Repealed, L. 1941, ch. 375, § 35; September 1. CASE ANNOTATIONS 1. Empty barrels returnable to seller by consumer constitute use by seller hereunder. Consumers Cooperative Ass'n v. State Comm. of Rev. & Taxation, 174 Ka…

79-2703. History: L. 1901, ch. 391, § 3; L. 1907, ch. 414, § 1; R.S. 1923, 79-2703; 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 Sess…

79-2706. Lease of real estate bid in by county; period of lease. Where real estate is foreclosed and sold for taxes, and bid in at such foreclosure sale for the county and the board of county commissioners have been unable to sell the same for a price which they deem adequate, th…

79-2707. Receipt upon payment of rental price; execution of lease. Upon the payment by the lessee of any such real estate of the rental price therefor to the county treasurer, it shall be the duty of the county treasurer to issue his or her receipt in duplicate therefor, one of w…

79-2708. Credit of rental money to county general fund. The county treasurer upon the payment to him or her of any such rental money, after deducting the costs and expenses incident thereto, shall enter the same upon the books of his or her office to the credit of the county gene…

79-2709. List of real estate subject to lease. The county treasurer, upon request by the board of county commissioners, shall furnish to the county clerk a list of the real estate in his or her county subject to lease under the provisions of this act. History: L. 1941, ch. 375, §…

79-2801. Action to enforce lien for unredeemed real estate bid in by county; summons; service by publication; assistance by city in foreclosure proceedings, when. (a) Except as provided by K.S.A. 79-2811, and amendments thereto, whenever real estate has been or shall be sold and …

79-2802. Joinder of parties defendant; decree as to. In such action the county attorney or county counselor may join as many parties as defendants as there are parties interested in the real estate described in the petition, whether such defendants are jointly interested in the p…

79-2802a. Receivership. If any tract, lot or piece of real estate mentioned and described in the petition filed as aforesaid has any rental or usable value, it shall be the duty of the court or judge, on application of the county attorney or county counselor, and such fact being …

79-2803. Joinder of issues; trial; judgment; redemption before day of sale; duties of clerk and sheriff; apportionment of costs, charges and expenses. Issues may be joined in said action as in other civil actions, but after such issues are so joined said actions shall stand for t…

79-2803a. Sale of lots or tracts as unit. Lots or tracts may be sold or transferred as a single group or unit or in more than one group or unit either: (a) Upon the motion of any party to the action and the court grants such motion by order after making a finding that any two or …

79-2803b. Order and conduct of sale authorized by K.S.A. 79-2803a. (a) As a part of an order issued pursuant to K.S.A. 79-2803a, and amendments thereto, and upon application of the county, a court may authorize the county to dispose of one or more lots or tracts by negotiated pub…

79-2804. Order of sale; publication notice; auctioneer may be employed; procedure for bidding in behalf of county; deed, execution and recordation. After the rendition of such judgment there shall be issued by the clerk of the district court to the sheriff of the county an execut…

79-2804a. Sale of school lands; bond. When school lands are sold on foreclosure for taxes a deed shall not be given to the purchaser until he or she shall have paid all the installments and the interest due thereon at the time, and shall have given a bond as required from the pur…

79-2804b. Actions to open, vacate or modify foreclosure proceedings; time limitations. Legal or equitable actions or proceedings may be brought to open, vacate, modify or set aside any judgment rendered for taxes, interest and costs or any order of sale made under the provisions …

79-2804c. Refund of purchase money, taxes and charges when foreclosure sale adjudged to be invalid; interest; quitclaim deed. If after the sale of real estate on foreclosure for taxes it shall be adjudged that the sale on foreclosure was invalid or void, the board of county commi…

79-2804d. Refund of amount paid to state, township, city or school district, when money so refunded by county. When any sale of real estate on foreclosure shall be set aside as invalid or void and money and interest have been refunded thereon, or when any refunding shall have bee…

79-2804e. History: L. 1941, ch. 375, § 25; Repealed, L. 1943, ch. 302, § 8; June 28. CASE ANNOTATIONS 1. Act is valid; this section does not conflict with K.S.A. 79-2804f. State v. Wyandotte County Comm'rs, 154 Kan. 222, 226, 117 P.2d 591. Previous | Next LEGISLATIVE COORDINATING…

79-2804f. Record of real estate acquired by county; sale by county; removal and sale of improvements, when; reduction of price and sale six months after confirmation of sale; advertisement; bids; deed; assessment and entry on tax rolls. (a) The county commissioners shall keep a r…

79-2804g. Sales of real estate to certain persons prohibited; exceptions. (a) Whenever any tract, lot or piece of real estate is offered for sale at public auction pursuant to K.S.A. 79-2804, and amendments thereto, such tract, lot or piece of real estate shall not be sold, eithe…

79-2804h. Confirmation of sale of property under K.S.A. 79-2804; affidavit required. No sale of real estate as provided for in article 28 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, shall be confirmed as provided for in K.S.A. 79-2804, and amendments t…

79-2804i. Purchase by city of property offered for sale under K.S.A. 79-2804. Cities are hereby granted the authority to buy real estate offered for sale pursuant to K.S.A. 79-2804 if special assessments have been levied by the city on such real estate and remain due and unpaid a…

79-2804j. History: L. 1971, ch. 305, § 1; L. 1989, ch. 294, § 4; L. 1994, ch. 200, § 3; L. 1995, ch. 254, § 8; L. 1971, ch. 305, § 1; L. 1989, ch. 294, § 4; L. 1994, ch. 200, § 3; L. 1996, ch. 264, § 24; Repealed, L. 1998, ch. 188, § 11; July 1. Previous | Next LEGISLATIVE COORDI…

79-2805. Apportionment of proceeds of sale. The proceedings so authorized by this act in the name of the board of county commissioners of the county shall be for the benefit of the state of Kansas, any city, township, school district or other taxing unit interested in such taxes …

79-2805a. History: L. 1943, ch. 302, § 7; Repealed, L. 1951, ch. 478, § 1; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

79-2805b. History: L. 1945, ch. 362, § 10; Repealed, L. 1951, ch. 478, § 1; June 30. CASE ANNOTATIONS 1. Applies only where foreclosure action has not been fully closed; inapplicable to sales of property bid in by county. State, ex rel., v. Crawford County Comm'rs, 160 Kan. 101, …

79-2806. History: L. 1901, ch. 392, § 6; R.S. 1923, 79-2806; Repealed, L. 1941, ch. 375, § 35; September 1. CASE ANNOTATIONS 1. Cited; county failing to foreclose lien cannot enjoin waste. Crawford County Comm'rs v. Kurent, 138 Kan. 556, 557, 27 P.2d 226. Previous | Next LEGISLAT…

79-2807. History: L. 1901, ch. 392, § 7; R.S. 1923, 79-2807; Repealed, L. 1933, ch. 314, § 1; March 27. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Scho…

79-2808. Amount of state tax uncollected certified to director of accounts and reports; credit; penalty for unlawful certification. The county treasurer of any county in which any real estate has been sold for less than the full amount of the taxes, penalties, interest and costs …

79-2809. Sale, redemption, conveyance, foreclosure and sale of real estate begun under prior statutes. All tax foreclosure actions begun prior to the effective date of this act shall be completed in conformity with the laws in effect prior to such date, and in all cases where tax…

79-2810. Action to enforce lien for delinquent taxes upon real estate bid in by counties over 300,000; county counselor duties; employment and compensation of abstracters. In counties having a population of more than three hundred thousand (300,000) inhabitants the county counsel…

79-2811. County sale for affordable low-income housing; abatement of taxes. (a) If real estate has been or shall be sold and bid by the county, and the redemption period has expired, the board may sell such real estate to provide affordable low-income housing or for community dev…

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…

[Repealed or reserved.]

[Repealed or reserved.]

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