KANSAS OFFICE of
  REVISOR of STATUTES

  

Home >> Statutes >> Back


Click to open printable format in new window.Printable Format
 | Next

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, 79-2301; L. 1941, ch. 375, § 1; L. 2010, ch. 26, § 3; July 1.

Source or prior law:

L. 1866, ch. 118, § 65; G.S. 1868, ch. 107, § 80; L. 1874, ch. 131, § 2.

Law Review and Bar Journal References:

Survey of law of taxation, Leslie T. Tupy, 12 K.L.R. 333, 337 (1963).

Attorney General's Opinions:

Collection of taxes; notice of taxes charged; publication of fees. 82-4.

Foreclosure by county; sale for affordable low-income housing; tax abatement; constitutionality of K.S.A. 79-2811. 93-148.

Tax foreclosure proceedings; K.S.A. 60-2201 and doctrine of lis pendens applied. 97-87.

CASE ANNOTATIONS

1. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 62, 46 P.2d 27.

2. Interest on taxes accruing after sale belongs to municipality making levy. Board of Education v. Franklin County Comm'rs, 149 Kan. 798, 801, 89 P.2d 841.

3. Section construed; various constitutional objections considered and act held valid. State v. Wyandotte County Comm'rs, 154 Kan. 222, 232, 117 P.2d 591.

4. Oil royalty interest extinguished by judicial tax foreclosure of mineral interest. Rathbun v. Williams, 154 Kan. 601, 602, 604, 121 P.2d 243.

5. Court without jurisdiction under K.S.A. 79-2801 where taxes not delinquent. Shell Oil Co. v. Board of County Comm'rs, 165 Kan. 642, 646, 197 P.2d 925.

6. Tax foreclosure judgment; provisions limiting time for challenge (K.S.A. 79-2804b) applicable to owners though not parties to action. Robertson v. Lemmon, 189 Kan. 619, 623, 371 P.2d 175.


 | Next

LEGISLATIVE COORDINATING COUNCIL
  12/18/2023 Meeting Notice Agenda
  11/09/2023 Meeting Notice Agenda
  08/09/2023 Meeting Notice Agenda
  06/05/2023 Meeting Notice Agenda
  04/25/2023 Meeting Notice Agenda
  LCC Policies

REVISOR OF STATUTES
  2023 New, Amended and Repealed by KSA
  2023 New, Amended and Repealed by Bill
  2024 Valid Section Numbers
  Chapter 72 Statute Transfer List
  Kansas School Equity & Enhancement Act
  Gannon v. State
  Information for Special Session 2021
  General Info., Legal Analysis & Research
  2022 Amended & Repealed Statutes
  2021 Amended & Repealed Statutes
  2020 Amended & repealed Statutes
  2019 Amended & Repealed Statutes

USEFUL LINKS
Session Laws

OTHER LEGISLATIVE SITES
Kansas Legislature
Administrative Services
Division of Post Audit
Research Department