Printable Format79-2101. Collection of delinquent taxes; tax lien. Except as provided by K.S.A. 79-2017, and amendments thereto, all the taxes on personal property that remain due and unpaid on January 1 or June 1 shall be collected in the following manner:
The county treasurer, on or before February 20, shall send a notice by mail to the person, firm, unincorporated association, company or corporation to whom such taxes were assessed, and which remain unpaid on January 1 of any year, to its post office address as shown by the records in the office of the county treasurer. The county treasurer, on or before June 10, shall send a notice by mail to the person, firm, unincorporated association, company or corporation to whom such taxes were assessed, and which remain unpaid on June 1 of any year, to its post office address as shown by the records in the office of the county treasurer. Failure to receive any such notice shall not relieve such person, firm, unincorporated association, company or corporation defaulting in payment of personal taxes from any interest and costs attached thereto. Such notice shall state the amount of personal tax charged against the party, and notify the party that the tax may be paid by paying interest thereon from the date it became due and payable to date of payment computed under the provisions of K.S.A. 79-2004a, and amendments thereto.
If such taxes remain unpaid for a period of 14 days after mailing such notice, the county treasurer shall issue a warrant signed by the treasurer directed to the sheriff of the county, commanding the sheriff to levy the amount of such unpaid taxes and the interest thereon, together with the costs of executing the warrant and the sheriff's fees for collecting the same, upon any personal property, tangible or intangible, of the person, firm, unincorporated association, company or corporation to whom such taxes were assessed. Such warrant shall be delivered to the sheriff. Upon receipt of such tax warrant, the sheriff shall proceed to collect the taxes the same as upon execution, except that taxes levied and assessed pursuant to K.S.A. 79-329 through 79-334, and amendments thereto, shall be collected as follows:
The sheriff or county treasurer shall cause notice to be given by registered mail to the purchaser of the oil and gas from such lease of the amount of such delinquent taxes and the name of the person against whom they were assessed. From and after the receipt of such notice such purchaser shall not pay to the person owing the taxes or any of the proceeds of the sale of any oil or gas from such lease, but shall pay the proceeds to the sheriff until the full amount of such taxes and costs are paid after which the purchaser may resume the payments for such oil or gas to such person, but this exception shall not prevent the levy of an execution and sale of the leasehold interest or the physical personal property on any such lease for the payment of delinquent taxes owed by its owner. Tax warrants issued pursuant to K.S.A. 79-329 through 79-334, and amendments thereto, shall not be required to be returned prior to 24 months after issuance.
The sheriff, as soon as collecting the tax warrant, shall make a return thereof and shall make a return of all tax warrants delivered to the sheriff on or before October 1 of the year following the year in which the tax was levied except as otherwise provided by the preceding paragraph. If the warrant so returned shows that the tax has been collected, the sheriff shall pay the tax to the county treasurer. If such return shows that such tax has not been collected, the county treasurer shall file with the clerk of the district court of the treasurer's county an abstract of the total amount of unpaid taxes and interest due plus penalties and costs of executing the warrant. The clerk shall enter the total amount in the appearance docket and note the entry in general index. No fee shall be charged for making the entry. The total amount shall become a judgment in the same manner and to the same extent as any other judgment under the code of civil procedure and shall become a lien on real estate from and after the time of the filing thereof. A transcript of the judgment may be filed with the clerk of the district court in any other county and when it is entered in the manner provided above it shall become a lien upon real estate located in such county in the same manner as is provided in case of other judgments, except that no fee shall be charged for making the entry. Execution, garnishment or other proceedings in aid of execution may issue within the county or to any other county on the judgment in the same manner as on judgments under the code of civil procedure except that any real estate taken upon execution for the collection of such taxes shall be sold without appraisement. None of the exemptions provided for in the code of civil procedure shall apply to any such judgment but no such judgment secured for taxes on personal property shall be levied against a homestead.
At the time of filing the abstract of the taxes, interest, penalties and costs of executing the warrant with the clerk of the district court, the county treasurer shall serve notice, in writing, on the county attorney of such filing. It shall be the duty of the county attorney to commence such proceedings as are necessary for the collection of such judgment. If execution is not issued within five years from the date of the entry of any such judgment, or if five years shall have intervened between the date of the last execution issued on such judgment, and the time of issuing another writ of execution thereon, such judgment shall become dormant, and shall cease to operate as a lien on the real estate of the delinquent taxpayer. Such dormant judgment may be revived in like manner as dormant judgments under the code of civil procedure. Any such judgment remaining uncollected after 20 years may be allowed to become dormant if the county commissioners determine, after consideration of all relevant facts, that it is not reasonable to expect such judgment will be collected. The board of county commissioners may allow such judgment to become dormant at any time if the original amount of the judgment was less than $50.
History: L. 1876, ch. 34, § 92; L. 1895, ch. 256, § 1; L. 1913, ch. 325, § 1; R.S. 1923, 79-2101; L. 1929, ch. 286, § 1; L. 1933, ch. 310, § 2; L. 1943, ch. 301, § 3; L. 1945, ch. 360, § 2; L. 1947, ch. 454, § 1; L. 1947, ch. 455, § 1; L. 1961, ch. 451, § 1; L. 1976, ch. 145, § 243; L. 1977, ch. 109, § 40; L. 1979, ch. 312, § 5; L. 1980, ch. 308, § 6; L. 1984, ch. 147, § 21; L. 1985, ch. 319, § 2; L. 1990, ch. 349, § 2; L. 1998, ch. 188, § 9; L. 2003, ch. 146, § 9; January 1, 2004.
Source or prior law:
L. 1866, ch. 118, § 95; G.S. 1868, ch. 107, § 123; L. 1874, ch. 131, § 4.
Cross References to Related Sections:
Attachment and garnishment, see chapter 60, article 7.
Definition of judgment, see 60-254.
Dormant judgment, revivor of, see 60-2404.
Executions and orders of sale, see chapter 60, article 24.
Homestead exemption, see 60-2301 through 60-2303.
Collection of delinquent taxes in Sedgwick, Johnson, Wyandotte and Shawnee counties, see 79-2017.
Law Review and Bar Journal References:
"Kansas Homestead Law," Roger L. Theis and Karl R. Swartz, 65 J.K.B.A. No. 3, 20, 23, 36 (1996).
Attorney General's Opinions:
Collection and cancellation of taxes; interest on delinquent taxes. 80-150.
Collection of personal property tax warrant judgment. 80-151.
Collection of delinquent personal property taxes; dormant tax judgments. 81-111.
Vehicle registration; payment of personal property taxes for preceding year. 82-198.
Counties and county officers; county counselor; duties; social security benefits. 85-41.
County treasurer's acceptance of partial payment of delinquent property taxes. 86-96.
Mobile homes; homestead; tax lien for delinquent taxes. 88-147.
Computation of interest on partial payment of delinquent personal property taxes. 89-88.
Voluntary transfer of personal property before tax paid; lien. 90-121.
Delinquent tax collection; poverty affidavit limiting issuance or execution of tax warrant. 91-34.
Timing of elimination of gross earnings tax by cities and municipalities. 93-84.
Authority of county to sell delinquent tax liens. 94-2.
Delinquent personal property tax collection; tax lien; time of attachment. 95-55.
Collection of delinquent personal property taxes; dates for mailing notice; change by county home rule. 97-32.
Procedure may not be used to collect taxes for which tax exemption request pending until exemption denied. 2007-11.
CASE ANNOTATIONS
1. Sheriff's fees on tax warrant where no property found. Thrails v. Comm'rs of Sumner Co., 24 Kan. 594, 596.
2. Levy before return day, sale after return day of warrant, held valid. Blain v. Irby, 25 Kan. 499, 500.
3. Taxes not debts; action will not lie for recovery. Comm'rs of Stafford Co. v. National Bank, 48 Kan. 561, 563, 30 P. 22.
4. Tax warrant cannot be levied on bank's property for shareholder's tax. Bank v. Lyman, 59 Kan. 410, 412, 413, 53 P. 125.
5. Owner of cattle subject to lien may pay it without regard to this section. Winslow v. Crete State Bank, 123 Kan. 722, 728, 256 P. 975.
6. Held illegal tax was paid under protest and is recoverable. Bank of Holyrood v. Kottmann, 132 Kan. 593, 595, 296 P. 357.
7. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 817, 33 P.2d 312.
8. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 62, 46 P.2d 27.
9. Cited in discussing procedure for collection of delinquent personal property taxes. Richards-Conover Hardware Co. v. Sharp, 150 Kan. 506, 510, 95 P.2d 360.
10. Discussed; action on sheriff's deputy's bond held barred; statute of limitations. Zurbucken v. Glens Falls Indemnity Co., 158 Kan. 599, 601, 149 P.2d 617.
11. Cited; personal property tax lien on real estate equivalent of judgment. Kucera v. State, 160 Kan. 624, 628, 629, 164 P.2d 115.
12. Judgment becoming dormant is dormant for all purposes including garnishment. State v. Gamble, 164 Kan. 288, 289, 290, 291, 292, 293, 188 P.2d 935.
13. Levy of execution by posting notice of sale of royalty assignment invalid. Robison v. Robison, 165 Kan. 494, 495, 497, 498, 196 P.2d 159.
14. Mentioned; signing of complaint by deputy sheriff held unofficial act. Libby v. Schmidt, 179 Kan. 683, 687, 298 P.2d 298.
15. Discussed in holding dormant judgment section (K.S.A. 60-2403) inapplicable to action for collection of sales tax. Riggan v. Director of Revenue, 203 Kan. 129, 132, 133, 134, 135, 136, 137, 453 P.2d 52.
16. Entry on judgment docket of uncollected tax warrant has same force and effect as any other judgment. Holden v. Byrd, 204 Kan. 113, 114, 460 P.2d 559.
17. Obligation of bank/creditor to pay delinquent taxes on bankruptcy estate property remained when paid by plaintiff/purchasers under duress. Palmer v. First Nat'l Bank of Kingman, 10 Kan. App. 2d 84, 91, 92, 692 P.2d 386 (1984).
18. Cited; adequacy of K.S.A. 79-6a15 to trigger dormant judgment statute (K.S.A. 60-2403) to motor carrier tax warrants filed pursuant to K.S.A. 79-6a11 examined. Director of Property Valuation v. Golden Plains Express, Inc., 13 Kan. App. 2d 48, 49, 760 P.2d 1227 (1988).
19. Actual notice to lienholder is minimum constitutional requirement in proceeding adversely affecting property interest. Joe Self Chevrolet, Inc. v. Board of Sedgwick County Comm'rs, 247 Kan. 625, 632, 802 P.2d 1231 (1990).
20. Insolvent employer's obligation under Kansas workers compensation act was nontax in nature; not entitled to tax priority in bankruptcy. In Re Payne, 27 B.R. 809, 810, 814 (1983).
21. Kansas law governs distribution of debtor's interest in oil and gas lease sale proceeds after bankruptcy court lifts automatic stay. High Plains Oil, Ltd. v. National City Bank of Cleveland, 22 Kan. App. 2d 968, 971, 925 P.2d 846 (1996).
22. No violation of due process; adequate notice of delinquent taxes provided. Sage v. Williams, 23 Kan. App. 2d 624, 629, 933 P.2d 775 (1997).