79-419. Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of tax. It shall be the duty of the clerk of the district court of each county of this state, when any lots or land have been partitioned by order of any such court, to certify to the county clerk a description of the lots or land partitioned, and also a description of each piece or parcel into which the same has been divided, together with the name of the owner. The county clerk shall enter on the tax roll the description of the several pieces of land into which any such lots or land have been partitioned, and such description shall be held to be valid for all purposes. The county clerk shall cause the county appraiser to value each piece or parcel of such lots or lands as divided. The county clerk shall apportion the tax originally charged to such lots or lands that have been divided in the proportion represented by the percent that the value of each piece or parcel shall represent of the total value of all pieces or parcels as appraised individually by the county appraiser. Whenever any lands held by tenants in common shall be sold upon proceedings in partition, or shall be taken by the election of any of the parties to such proceedings, or where any real estate shall be sold at judicial sale, or by administrators, executors, conservators, or trustees, the court shall order all taxes and penalties thereon against such lands to be discharged out of the proceeds of such sale.
History: L. 1911, ch. 316, § 19; R.S. 1923, 79-419; L. 1965, ch. 514, § 1; L. 1982, ch. 391, § 28; July 1.
Source or prior law:
L. 1866, ch. 118, § 53; G.S. 1868, ch. 107, § 40; L. 1876, ch. 34,§ 56.
Attorney General's Opinions:
Duties of county clerk and county appraiser in preparing real estate tax assessment rolls. 80-153.
CASE ANNOTATIONS
1. Taxes should be first paid from proceeds of mortgage sale; all taxes not having ripened into tax deed are included. Kerr v. Hoskinson, 5 Kan. App. 193, 47 P. 172.
2. Purchaser at foreclosure sale entitled to have tax-sale certificates redeemed. Cade v. Jeffers, 6 Kan. App. 61, 62, 49 P. 637.
3. Holder of tax-sale certificate purchasing land at sheriff's sale; merger. Gibson v. Greene, 6 Kan. App. 196, 199, 51 P. 312.
4. Duty of administrator to pay taxes; section not repealed. Brown v. Evans, Adm'r, 15 Kan. 88, 92.
5. Foreclosure of mortgage; court should order taxes paid from proceeds. Opdyke v. Crawford, 19 Kan. 604, 608.
6. Allegations in foreclosure petition concerning unpaid taxes; effect of decree. Harris v. McCrossen, 31 Kan. 402, 404, 2 P. 814.
7. Taxes paid subsequent to judgment do not constitute separate lien. McCrossen v. Harris, 36 Kan. 178, 180, 10 P. 583.
8. Payment of subsequent taxes condition to setting aside sale. Capital Bank v. Huntoon, 35 Kan. 577, 599, 11 P. 369.
9. Court should require taxes paid from proceeds of foreclosure sale. Ekblad, Adm'r, v. Hanson, 85 Kan. 541, 547, 117 P. 1028.
10. Collateral attack on sheriff's deed cannot be maintained. Clark v. Tandy, 101 Kan. 328, 329, 167 P. 1039.
11. Applies to all taxes not ripened into tax deed. Pool v. Gates, 119 Kan. 621, 624, 240 P. 580.
12. Cited in holding second sale of same land to pay judgment lien prohibited. McFall v. Ford, 133 Kan. 593, 619, 1 P.2d 273. Rehearing denied: 133 Kan. 678, 3 P.2d 463.
13. Section cited but not construed in mortgage foreclosure action. Farmers & Bankers Life Ins. Co. v. Zeigler, 140 Kan. 572, 576, 38 P.2d 132.
14. Discussed but held inapplicable under facts. Hay v. Crawford, 159 Kan. 723, 729, 730, 158 P.2d 463.
15. Section relates to judicial sales, not execution sales; judicial and execution sales distinguished; execution sale not judicial. Lambert Lumber Co. v. Petrie, 191 Kan. 709, 710, 383 P.2d 518.
16. Mentioned in holding building not exclusively used for tax exempt purposes not exempt from ad valorem tax. Defenders of the Christian Faith v. Board of County Commissioners, 219 Kan. 181, 187, 547 P.2d 706.
17. Mortgagee involuntarily paying overdue taxes from foreclosure sale proceeds entitled to refund; right to refund validly conveyed. Ekan Properties v. Wilhm, 262 Kan. 495, 501, 939 P.2d 918 (1997).
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