Payment of tax as between grantor and grantee.
K.S.A. 79-1805
in effect79-1805. Payment of tax as between grantor and grantee.
As between grantor and grantee of any land, where there is no express agreement as to which shall pay the taxes that may be assessed thereon, if such land is conveyed on or after the first day of January and before the first day of November, then the grantee shall pay the same; if conveyed on or after the first day of November and before the first day of the next ensuing January, then the grantor shall pay them: Provided, That in the event the real estate shall be acquired on or after the first day of January in any year by the United States by purchase, condemnation or otherwise or shall be acquired by purchase, condemnation or otherwise and used exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent or charitable purposes, then the grantor shall pay the taxes as provided in K.S.A. 79-1804 .
R.S. 1923, 79-1805; L. 1949, ch. 467, § 2; L. 1959, ch. 365, § 29; June 30.
Source or prior law:
L. 1862, ch. 198, § 12; L. 1866, ch. 118, § 103; G.S. 1868, ch. 107, § 140; L. 1876, ch. 34, § 86.
CASE ANNOTATIONS
1. Section not applicable to sales by sheriff at judicial sale. Gibson v. Gilman, 71 Kan. 320, 323, 80 P. 587.
2. Two deeds given; land held conveyed by first deed; taxes. Bigger v. Underwood, 88 Kan. 325, 330, 128 P. 187.
3. Warranty against encumbrance; when lien for special assessments attached. Armstrong v. Trust Co., 96 Kan. 722, 723, 725, 153 P. 507.
4. Grantee takes possession in September; final payment following March; taxes. Gault v. Hurd, 103 Kan. 51, 52, 172 P. 1011.
5. Deed delivered December 10, 1949; grantor liable for that year. City of Arkansas City v. Ranney-Davis Mercantile Co., 179 Kan. 193, 194, 195, 196, 294 P.2d 262.
6. Property taxes due when all annual income received; even though estate in land terminates before lien attaches. Rewerts v. Whittington, 1 Kan. App. 2d 557, 561, 563, 571 P.2d 58.
7. Cited; controls payment of taxes under option agreement to purchase building. Anderson v. Overland Park Credit Union, 231 Kan. 97, 104, 643 P.2d 120 (1982).
Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_018_0005.htmlFetched: 10/20/2026