KANSAS OFFICE of
  REVISOR of STATUTES

  

Home >> Statutes >> Back


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

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 of such sale: Provided, That whenever any extension of the time for redemption of said property is secured as provided in sections 79-2326 and 79-2401 of the General Statutes of 1935 the lien of the tax certificate shall be extended a like period of time.

History: L. 1881, ch. 114, § 1; R.S. 1923, 79-2601; L. 1933, ch. 312, § 9; L. 1937, ch. 366, § 1; April 7.

Revisor's Note:

L. 1905, ch. 499, § 2, omitted from Revised Statutes of 1923, in terms repealed 79-2601 through 79-2603 "insofar only as is necessary to give effect to this act."

Attorney General's Opinions:

Filing of floating and federal tax liens; fees; notice. 87-104.

CASE ANNOTATIONS

1. Certificate assigned by county to individual; application of act. Park v. Hetherington, 9 Kan. App. 309, 61 P. 328.

2. Lien preserved by first deed; second deed issued later. Pierce v. Adams, 77 Kan. 46, 50, 93 P. 594.

3. Effect of issuance of insufficient deed considered. Gibson v. Fields, 79 Kan. 38, 39, 98 P. 1112.

4. Invalid deed issued; limitation not applicable to second deed. Young v. Gibson, 80 Kan. 264, 268, 269, 105 P. 3.

5. Tax deed executed on Sunday; lien under certificate not destroyed. Schiffer v. Douglass, 74 Kan. 231, 234, 86 P. 132.


 | Next

LEGISLATIVE COORDINATING COUNCIL
  12/18/2023 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  2023 New, Amended and Repealed by KSA
  2023 New, Amended and Repealed by Bill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  2022 Amended & Repealed Statutes
  2021 Amended & Repealed Statutes
  2020 Amended & repealed Statutes
  2019 Amended & Repealed Statutes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