JUDICIAL FORECLOSURE AND SALE OF REAL ESTATE BY COUNTY

K.S.A. ch. 79, art. 28

in effect

K.S.A. 79-2801 Action to enforce lien for unredeemed real estate bid in by county; summons; service by publication; assistance by city in foreclosure proceedings, when.

79-2801. Action to enforce lien for unredeemed real estate bid in by county; summons; service by publication; assistance by city in foreclosure proceedings, when. (a) Except as provided by K.S.A. 79-2811 , and amendments thereto, whenever real estate has been or shall be sold and bid in by the county at any delinquent tax sale and remains unredeemed on September 1 of the second year after the sale, or any extension thereof as provided by subsection (b) of K.S.A. 79-2401a , and amendments thereto, or whenever real estate described by subsection (a)(2) of K.S.A. 79-2401a , and amendments thereto, has been or shall be sold and bid in by the county at any delinquent tax sale and remains unredeemed on September 1 of the first year after the sale, the board of county commissioners shall order the county attorney or county counselor and it shall be the duty of the county attorney or county counselor to institute an action in the district court, in the name of the board of county commissioners, against the owners or supposed owners of the real estate and all persons having or claiming to have any interest therein or thereto, by filing a petition with the clerk of the court. The board of county commissioners may provide for special legal and other assistance necessary to secure the timely performance of duties required by this act. Whenever the real estate involved is a mineral interest in land which has been severed from the fee, the bringing of the action for the foreclosure of the mineral interest shall be within the discretion of the board of county commissioners. Whenever the aggregate assessed valuation of the real estate subject to sale is less than $300,000, or the aggregate amount of delinquent taxes, including special assessments, is less than $10,000, the bringing of the action shall be within the discretion of the board of county commissioners. The petition shall contain a description of each tract, lot or piece of real estate including, if in a city of the first or second class, the street number or location. The petition shall state, as far as practicable, the amount of taxes, charges, interest and penalties chargeable to each tract, lot or piece of real estate, the name of the owner, supposed owner and party having or claiming to have any interest therein or thereto, and giving the year the real estate was sold for delinquent taxes under the provisions of K.S.A. 79-2302 , and amendments thereto. The petition shall request that the court determine the amount of taxes, charges, interest and penalties chargeable to each particular tract, lot or piece of real estate, the name of the owner or party having any interest therein. The petition also shall request that the court adjudge and decree the amount due to be a first and prior lien upon the real estate and that the same be sold at public sale for the satisfaction of the lien, costs, charges and expenses of the proceedings and sale and other necessary relief. The petition shall be filed in duplicate and a copy delivered by the clerk to the county treasurer, who thereafter shall accept no payments of taxes upon the real estate included in the petition except as provided by K.S.A. 79-2801 to 79-2810 , inclusive, and amendments thereto. A summons shall be issued and personally served or publication made as provided in other cases under the code of civil procedure. If service is made by publication, the notice, in addition to the requirements prescribed by the code of civil procedure, shall contain a description of the real estate. Any member of the board of county commissioners, county attorney or county counselor who fails to perform the duties required by this section shall forfeit the office held by the officer. Any person may secure enforcement of the provisions of this act through mandamus. Such proceeding shall be initiated by filing a petition in a court of competent jurisdiction. (b) The governing body of any city may provide for the rendering of legal and other assistance to the county attorney or county counselor to secure the expeditious judicial foreclosure of real estate on which there is unredeemed delinquent tax liens, including delinquent special assessments. The provision of such services by the city shall not relieve any county officer of the requirement to perform the duties required by this act. The actual and necessary costs incurred by a city in providing such assistance shall be considered as costs incident to the sale of the real estate and the city may be reimbursed therefor from the proceeds of the sale in an amount apportioned pursuant to K.S.A. 79-2805 , and amendments thereto. (c) If the board of county commissioners fails to initiate proceedings for a judicial tax foreclosure sale on property located within the corporate limits of a city and if the taxes on such property have remained delinquent for at least three years after such property first becomes eligible for sale by the county at a judicial tax foreclosure sale pursuant to K.S.A. 79-2801 et seq., and amendments thereto, the governing body of the city in which such property is located may initiate a judicial tax foreclosure sale on such property. The governing body of such city shall have the same powers and duties of the board of county commissioners under K.S.A. 79-2801 et seq., and amendments thereto, which are necessary to effectuate the sale of such property. The city attorney of such city shall have the same powers and duties of the county attorney or county counselor under K.S.A. 79-2801 et seq., and amendments thereto, relating to the judicial tax foreclosure sale of such property. All other county officers shall perform the duties prescribed by law relating to the sale of such property in the same manner as if such sale had been initiated by the board of county commissioners. L. 1901, ch. 392, § 1; R.S. 1923, 79-2801; L. 1931, ch. 306, § 1; L. 1933, ch. 312, § 11; L. 1941, ch. 375, § 16; L. 1945, ch. 362, § 1; L. 1949, ch. 477, § 1; L. 1968, ch. 398, § 4; L. 1984, ch. 355, § 3; L. 1985, ch. 320, § 1; L. 1986, ch. 379, § 1; L. 1992, ch. 320, § 4; L. 1993, ch. 257, § 2; L. 2001, ch. 214, § 2; July 1. Source or prior law: L. 1877, ch. 39, § 1. Law Review and Bar Journal References: Service by publication provision discussed in note on constitutional law and publication notice as fulfilling due process requirements, 11 K.L.R. 396 (1963). "Mineral Reservations by States and Counties in Property Acquired by Tax Foreclosures," Alan L. Roff, 14 K.L.R. 637, 646 (1966). Case note discussing insufficient notice by publication, 16 K.L.R. 623 (1968). "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 92 (1984). Attorney General's Opinions: Judicial foreclosure and sale of real estate; initiation by county; multiple petitions. 84-14. Collection and cancellation of taxes; action for debt to collect taxes. 85-5. Real estate brokers and salesmen; exemptions from licensing requirement. 86-111. County counselor; duties; who may hold public office. 86-174. Real estate foreclosure by county; order of sale, deed, execution and recordation; tax lien. 88-175. Real estate foreclosure and sale by county; recordation; filing fees; purchase by county or city. 91-90. Provisions of K.S.A. 79-2024 do not repeal by implication any provisions of K.S.A. 79-2803, providing for real estate redemption prior to foreclosure. 94-122. Tax foreclosure proceedings; K.S.A. 60-2201 and doctrine of lis pendens applied. 97-87. CASE ANNOTATIONS 1. Service of summons; personal service as distinguished from constructive service. Atchison County v. Challiss, 65 Kan. 179, 69 P. 173; Thisler v. Little, 86 Kan. 787, 790, 121 P. 1123. 2. Act not unconstitutional as vesting discretion in board of commissioners. Baker v. Atchison County, 67 Kan. 527, 73 P. 70. 3. Holder of unrecorded deed has rights as purchaser pendente lite. Atchison County v. Lips, 69 Kan. 252, 254, 76 P. 851. 4. Result of forfeiture of contract for school lands; liens extinguished. Russell County v. Mahoney, 69 Kan. 661, 77 P. 692. 5. Consolidation of suits; taxation of costs; illegal increment eliminated; limitation of action on liability created by statute not applicable. Whitney v. Morton County, 73 Kan. 502, 503, 85 P. 530. 6. Opening judgment rendered on publication service; illegal taxes; full answer. Williams v. Kiowa County, 74 Kan. 693, 694, 88 P. 70. 7. Commissioners not limited to one proceeding; court may consolidate actions. Douglass v. Leavenworth County, 75 Kan. 6, 7, 8, 88 P. 557. 8. Judgment under act is simply for foreclosure of tax lien. Davidson v. Cattle Co., 76 Kan. 462, 466, 92 P. 705. 9. Foreclosure of tax lien; liability of city to contractor. Atchison v. Friend, 78 Kan. 30, 32, 96 P. 348. 10. Decree of foreclosure on publication service cannot be attacked collaterally. Sheehy v. Lemons, 99 Kan. 283, 284, 161 P. 662; Training School v. White, 110 Kan. 498, 499, 204 P. 688. 11. County not an ordinary purchaser at tax sale. Warner v. Pile, 105 Kan. 724, 727, 185 P. 1041. 12. Publication service on unknown devisees of deceased landowners is proper. Training School v. White, 110 Kan. 498, 499, 204 P. 688. 13. Foreclosure tax lien; title holder not personally liable for deficiency. Ness County v. Light & Ice Co., 110 Kan. 501, 204 P. 536. 14. Foreclosure of tax lien; insufficient application to open judgment. Wyandotte County v. Kerr, 112 Kan. 463, 211 P. 128. 15. Tax-lien foreclosure judgment held void; R.S. 1923, K.S.A. 79-2324 through 79-2326 construed. Crawford County Comm'rs v. Radley, 134 Kan. 704, 707, 8 P.2d 386. 16. Sale of land for taxes through mistake set aside; caveat emptor. Isenhart v. Powers, 135 Kan. 111, 114, 9 P.2d 988. 17. County failing to foreclose lien cannot enjoin waste. Crawford County Comm'rs v. Kurent, 138 Kan. 556, 557, 27 P.2d 226. 18. L. 1935, ch. 307 (see K.S.A. 79-2415), did not suspend operation of this and following sections. Pawnee County Comm'rs v. Adams, 144 Kan. 787, 788, 62 P.2d 844. 19. Action brought prior to prescribed period did not render judgment void; waiver. Moore v. Graham, 151 Kan. 193, 197, 98 P.2d 111. 20. L. 1937, ch. 365, and L. 1939, ch. 326 (see K.S.A. 79-2415), do not prevent proceedings under this act. Labette County Comm'rs v. Abbey, 151 Kan. 710, 711, 713, 100 P.2d 720. 21. Oil "royalty" interest extinguished by judicial tax foreclosure of "mineral" interest. Rathbun v. Williams, 154 Kan. 601, 603, 121 P.2d 243. 22. Special tax bill liens concurrent with general tax lien are extinguished by tax foreclosure. Wyandotte County Comm'rs v. Adams, 155 Kan. 160, 164, 123 P.2d 818. 23. Various constitutional objections considered and act held valid; special tax bill lien concurrent with general tax lien. State v. Wyandotte County Comm'rs, 154 Kan. 222, 223, 224, 229, 230, 232, 117 P.2d 591. 24. Current unpaid taxes should be included in tax foreclosure judgment. Shawnee County Comm'rs v. Abbott, 155 Kan. 154, 158, 123 P.2d 318. 25. Abstractor's fee for searching records may be, but fee of attorney assisting county attorney cannot be, included in judgment. Womer v. Aldridge, 155 Kan. 446, 447, 448, 449, 450, 451, 125 P.2d 392. 26. Judgment will not be disturbed on appeal from order confirming sale. Mitchell County Comm'rs v. Allen, 156 Kan. 701, 703, 137 P.2d 143. 27. 1941 act is constitutional; amendments procedural not substantive. Wyandotte County Comm'rs v. General Securities Corp., 157 Kan. 64, 65, 67, 68, 69, 70, 72, 78, 138 P.2d 479. 28. Sheriff's deed subject to subsequent installments of special tax bills upheld. Wyandotte County Comm'rs v. Adams, 157 Kan. 80, 138 P.2d 490. 29. Showing necessary to vacate judgment obtained by publication service determine. Sherman County Comm'rs v. Demaree, 157 Kan. 478, 479, 142 P.2d 722. 30. Purpose and history of act discussed; construed. State, ex rel., v. Shawnee County Comm'rs, 159 Kan. 87, 91, 151 P.2d 700. 31. Party made defendant but not as owner; effect when actually owner; jurisdiction. Sheridan County Comm'rs v. Acre, 160 Kan. 278, 284, 286, 288, 160 P.2d 250. 32. Discussed; quiet title action cannot collaterally attack final tax foreclosure judgment. Magnolia Petroleum Co. v. Moyle, 160 Kan. 722, 725, 726, 165 P.2d 419. Reversed: 162 Kan. 133, 138, 140, 149, 153, 175 P.2d 133. Affirmed: 163 Kan. 368, 182 P.2d 127. But see Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. 33. Judgment based on service at residence valid; receipt of summons. Sedgwick County Comm'rs v. Ellis, 161 Kan. 631, 170 P.2d 145. 34. Tax foreclosure is proceeding in rem; jurisdiction of res essential. Magnolia Petroleum Co. v. Moyle, 162 Kan. 133, 138, 140, 149, 153, 175 P.2d 133. Affirmed: 163 Kan. 368, 182 P.2d 127. Overruled: Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. 35. District court properly refused to confirm sale; irregularities. Cherokee County Comm'rs v. Barnard, 162 Kan. 500, 502, 178 P.2d 189. 36. Civil code governs procedure in absence of express provision herein. Moorhead v. Guliford, 163 Kan. 730, 732, 186 P.2d 275. 37. Discussed; levy of execution of royalty assignment held invalid. Robison v. Robison, 165 Kan. 494, 499, 196 P.2d 159. 38. Court without jurisdiction if taxes not delinquent. Shell Oil Co. v. Board of County Comm'rs, 165 Kan. 642, 645, 646, 647, 649, 651, 197 P.2d 925. Overruled, Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. 39. Publication service on corporation considered and held sufficient. Board of County Comm'rs of Cherokee County v. Smith, 169 Kan. 623, 626, 220 P.2d 131. 40. Cotenancy extinguished where property purchased by third party; repurchase by cotenant, effect. Pease v. Snyder, 169 Kan. 628, 631, 220 P.2d 151. 41. Incumbent county commissioner in private capacity not an eligible purchaser. Shell Oil Co. v. Board of County Comm'rs, 171 Kan. 159, 164, 165, 167, 169, 231 P.2d 220. Affirmed: 171 Kan. 595, 596, 237 P.2d 257. 42. Sheriff's deed conveys title only to land on which taxes are unpaid. In re Moore, 173 Kan. 820, 827, 252 P.2d 875. 43. Where taxes are not delinquent, foreclosure sale void. Board of County Comm'rs v. Allen, 175 Kan. 460, 461, 463, 264 P.2d 916. Overruled: Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. 44. Federal and state constitutional objections considered; section held valid. Phillips Petroleum Co. v. Moore, 179 Kan. 482, 488, 489, 490, 297 P.2d 183. 45. Procedure for publication service in tax foreclosure action held not violative of this section. Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. Overruling four cases on subject of when action to vacate tax foreclosure may be commenced, to wit: Magnolia Petroleum Co. v. Moyle, 162 Kan. 133, 175 P.2d 133; Magnolia Petroleum Co. v. Moyle, 163 Kan. 368, 182 P.2d 127; Shell Oil Co. v. Board of County Comm'rs, 165 Kan. 642, 197 P.2d 925; Board of County Comm'rs v. Allen, 175 Kan. 460, 264 P.2d 916. 46. Proceedings under act are in rem; procedure is complete, independent code. Phillips Petroleum Co. v. Moore, 179 Kan. 482, 489, 297 P.2d 183. 47. Procedure statutory; general statutes inapplicable; construed, discussed. Jesberg v. Klinger, 184 Kan. 519, 522, 523, 524, 337 P.2d 660. 48. Foreclosure judgment cannot be vacated or corrected after time limited by K.S.A. 79-2804b. Board of County Commissioners v. Abbott, 185 Kan. 687, 692, 693, 347 P.2d 410. 49. 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. 50. Lawful assessment of taxes remaining unpaid is condition precedent to action hereunder. Armstrong v. Royalty Holding Co., 214 F.2d 286, 288. 51. Certain proceedings under this and succeeding sections resulted in deprivation of property without due process. Pierce v. Board of County Commissioners, 200 Kan. 74, 78, 80, 434 P.2d 858. 52. Exclusive procedure provided under this section and succeeding sections subject to due process requirements. Chapin v. Aylward, 204 Kan. 448, 454, 464 P.2d 177. 53. Tax foreclosure action filed by board of county commissioners; service by publication; reversed. Board of Sedgwick County Commissioners v. Fugate, Administrator, 210 Kan. 185, 499 P.2d 1101. 54. Service by publication held sufficient to satisfy constitutional requirements of due process and equal protection of laws; description sufficient. Board of County Commissioners v. Alldritt, 217 Kan. 331, 333, 335, 536 P.2d 1377. 55. County's failure to attempt service on defendant after notice of defendant's interest in the property violated defendant's right of due process. Board of Leavenworth County Comm'rs v. Cunningham, 5 Kan. App. 2d 508, 509, 512, 619 P.2d 525. 56. Sale of property set aside for failure to include as necessary parties all persons having or claiming interest in property. Board of Johnson County Comm'rs v. Roberts, 231 Kan. 135, 138, 139, 140, 143, 643 P.2d 138 (1982). 57. Allegations of constructive fraud cannot be raised for first time in tax foreclosure action; exhaustion of administrative remedies required. Board of Osage County Comm'rs v. Schmidt, 12 Kan. App. 2d 812, 815, 758 P.2d 254 (1988). 58. County not required to serve notice on redeeming party who failed to notify county of interest in property. Newman v. Board of Shawnee County Comm'rs, 14 Kan. App. 2d 648, 653, 804 P.2d 353 (1990). 59. Only one filing fee may be charged in action hereunder regardless of number of parcels sold in sale. Board of Sedgwick County Comm'rs v. Graham, 254 Kan. 260, 864 P.2d 1141 (1993). 60. BOTA had jurisdiction to consider taxpayer's valuation appeal; trial court reversed. In re Tax Protests & Grievances of Curtis Machine Co., 26 Kan. App. 2d 395, 397, 985 P.2d 725 (1999). 61. Trial court's refusal to confirm tax foreclosure sale of valuable farm ground affirmed. Board of Reno County Comm'rs. v. Akins, 271 Kan. 192, 21 P.3d 535 (2001). 62. Party dissatisfied with appraisers' award under K.S.A. 12-527 has right to trial de novo on reasonableness of award. Rural Water District No. 2 v. City of Louisburg, 288 Kan. 811, 207 P.3d 1055 (2009).

K.S.A. 79-2802 Joinder of parties defendant; decree as to.

79-2802. Joinder of parties defendant; decree as to. In such action the county attorney or county counselor may join as many parties as defendants as there are parties interested in the real estate described in the petition, whether such defendants are jointly interested in the property described or not, and may unite in one action all persons having or claiming to have any interest in any of the real estate described; but the court in its decree shall ascertain and determine the amount of taxes, charges, penalties and interest to the date of the filing of the petition, chargeable to each particular tract, lot, or piece of real estate, and in the decree state the name or names of the particular defendant or defendants who has or who appears to have any interest in the tract, lot or piece of real estate upon which a lien is fixed by order of the court. L. 1901, ch. 392, § 2; R.S. 1923, 79-2802; L. 1941, ch. 375, § 17; L. 1945, ch. 362, § 2; L. 1968, ch. 398, § 5; July 1. CASE ANNOTATIONS 1. County not limited to one proceeding; court may consolidate actions. Douglass v. Leavenworth County, 75 Kan. 6, 9, 88 P. 557. 2. Abstractor's fee for searching records may be, but fee of attorney assisting county cannot be, included in judgment. Womer v. Aldridge, 155 Kan. 446, 447, 450, 451, 125 P.2d 392. 3. Judgment will not be disturbed on appeal from order confirming sale. Mitchell County Comm'rs v. Allen, 156 Kan. 701, 703, 705, 137 P.2d 143. 4. 1941 act is constitutional; amendments procedural not substantive. Wyandotte County Comm'rs v. General Securities Corp., 157 Kan. 64, 65, 66, 68, 72, 138 P.2d 490. 5. Party made defendant but not as owner; effect when actually owner; jurisdiction. Sheridan County Comm'rs v. Acre, 160 Kan. 278, 288, 289, 160 P.2d 250. 6. Discussed; final foreclosure judgment not subject to collateral attack in quiet title action. Magnolia Petroleum Co. v. Moyle, 160 Kan. 722, 726, 165 P.2d 419. Reversed: 162 Kan. 133, 175 P.2d 133. Affirmed: 163 Kan. 368, 182 P.2d 127. But see Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 197 P.2d 183. 7. Discussed and applied; judgment based on service at residence valid. Sedgwick County Comm'rs v. Ellis, 161 Kan. 631, 632, 170 P.2d 145. 8. District court properly refused to confirm sale; irregularities. Cherokee County Comm'rs v. Barnard, 162 Kan. 500, 502, 178 P.2d 189. 9. Civil code governs procedure in absence of express provision herein. Moorhead v. Guliford, 163 Kan. 730, 732, 186 P.2d 275. 10. Court without jurisdiction if taxes not delinquent. Shell Oil Co. v. Board of County Comm'rs, 165 Kan. 642, 648, 649, 197 P.2d 925. 11. Only title holders of record need be named as defendants. Board of County Comm'rs v. Groomer, 166 Kan. 593, 203 P.2d 237. 12. Procedure for publication service in tax foreclosure action held not violative of this section. Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. Overruling four cases on subject of when action to vacate tax foreclosure may be commenced, to wit: Magnolia Petroleum Co. v. Moyle, 162 Kan. 133, 175 P.2d 133; Magnolia Petroleum Co. v. Moyle, 163 Kan. 368, 182 P.2d 127; Shell Oil Co. v. Board of County Comm'rs, 165 Kan. 642, 197 P.2d 925; Board of County Comm'rs v. Allen, 175 Kan. 450, 264 P.2d 916.

K.S.A. 79-2802a Receivership.

79-2802a. Receivership. If any tract, lot or piece of real estate mentioned and described in the petition filed as aforesaid has any rental or usable value, it shall be the duty of the court or judge, on application of the county attorney or county counselor, and such fact being made to appear by affidavit, to forthwith appoint a receiver, as in other cases, who shall take possession of such property and collect the rents and profits therefrom, and to care for such property under the order of the court or judge; and such rents and profits, after deducting necessary expenses and disbursements for repairs, insurance, and the expenses of the receiver, shall be applied in payment of the taxes on such property, as hereinbefore provided. L. 1941, ch. 375, § 18; L. 1968, ch. 398, § 6; July 1. Source or prior law: 79-2806.

K.S.A. 79-2803 Joinder of issues; trial; judgment; redemption before day of sale; duties of clerk and sheriff; apportionment of costs, charges and expenses.

79-2803. Joinder of issues; trial; judgment; redemption before day of sale; duties of clerk and sheriff; apportionment of costs, charges and expenses. Issues may be joined in said action as in other civil actions, but after such issues are so joined said actions shall stand for trial and shall have precedence over all other actions except criminal cases and it shall be the duty of such district court, in as summary way as possible, to investigate and to decide what taxes, charges, interest, and penalty thereon, to the date of the filing of the petition, shall have been legally assessed and charged on such tract, lot, or piece of real estate, and to render judgment therefor, together with the interest, charges and penalty thereon, as provided by law, together with and including in such judgment any taxes, interest charges and penalties which became a lien on such tract, lot, or piece of real estate after the filing of the petition in the same manner as if set out in the petition, together with the cost and expenses of the proceeding and sale and to charge the same as a first and prior lien on said tract, lot, or piece of real estate, subject, however, to valid covenants running with the land and to valid easements of record or in use, whether the holder thereof appears or not, and to order the sale of the said real estate for the payment of such taxes, charges, interest and penalty and the costs, and expense of such proceedings and sale; which sale shall be made and conducted as hereinafter provided: Provided, That any person interested in any tract, lot or piece of real estate as owner or holder of the record title, his or her heirs, devisees, executors, administrators, assigns, or any mortgagee or his or her assigns may before the day of sale hereinafter provided for, make redemption in the following manner: Such redemptioner, his or her agent or attorney shall file with the clerk of the court an application to redeem, identifying the parcel to be redeemed, and paying to said clerk, to cover its equitable share of all costs and expenses of the proceedings and sale, such amount as the court may order, or if no order be made then an amount equal to five percent of the amount set forth in the petition as the lien for taxes, charges, interest and penalties chargeable to each tract, lot or piece of real estate plus such charges if any as may be chargeable separately against said parcel. Upon receipt of such payment the clerk shall issue a receipt therefor which shall be forthwith exhibited to the county treasurer, who shall forthwith calculate the amount of taxes, charges, interest and penalties chargeable against said real estate as of such date, which amount shall be forthwith paid to said treasurer, who shall thereupon issue in triplicate a certificate showing such redemption, one copy of which he or she shall forthwith deliver to the clerk of the district court, the other to such redemptioner, and the third to the county attorney. Such payments shall be a full satisfaction and redemption of such tract, lot or piece of real estate from the lien and shall stay all further proceedings for the collection of such lien as against the particular tract, lot or piece of real estate so redeemed. The clerk shall immediately upon receipt of such certificate make an entry upon the records in his or her office opposite such case showing that the lien as to such tract, lot or piece of real estate has been redeemed. If an order of sale has been issued the clerk shall thereupon issue and deliver to the sheriff a statement reciting such redemption specifically identifying the tract, lot or piece of real estate redeemed and thereupon the sheriff shall strike such lot, tract or piece of real estate from the execution or order of sale and shall not include it in the sale, and upon making return of the execution or order of sale he or she shall attach thereto such statement. The court shall as soon as practicable after the sale equitably apportion the cost and charges, and the expenses of the proceedings and sale to each tract, lot or piece of real estate, and the total costs, charges and expenses of the proceedings and sale, less the amount thereof paid by redemptioners shall be deducted from the gross sum received from the sale of all of said lots, tracts, and pieces of real estate, and the balance shall be equitably apportioned to each tract, lot, or piece of real estate that sold for more than its share of the costs, charges, and expenses of the proceedings and sale, and tax liens on all real estate sold or redeemed in said action shall be satisfied and discharged of record. If any lot, tract or piece of real estate sells for more than the judgment lien for the taxes, interest, penalty, and charges plus its share of the costs, charges and expenses of the proceedings and sale, such excess shall be ordered by the court paid upon due proof to the owner or party entitled thereto. L. 1901, ch. 392, § 3; R.S. 1923, 79-2803; L. 1941, ch. 375, § 19; L. 1943, ch. 302, § 2; L. 1945, ch. 362, § 3; April 1. Source or prior law: L. 1877, ch. 39, § 2. Cross References to Related Sections: Apportionment and proration of proceeds of sale, see 79-2805. Attorney General's Opinions: Provisions of K.S.A. 79-2024 do not repeal by implication any provisions of K.S.A. 79-2803, providing for real estate redemption prior to foreclosure. 94-122. Partial payment of delinquent real estate taxes; foreclosure proceedings; county home rule. 96-50. Judicial foreclosure and sale of real estate by county; property sold for more than lien and costs; disposition of excess proceeds if owners cannot be located. 97-61. Mortgagee having right to redeem real estate under K.S.A. 79-2803 may not purchase same at public auction under K.S.A. 79-2804. 1998-45. CASE ANNOTATIONS 1. Illegal increment occasioned by fraudulent valuation should be eliminated. Whitney v. Morton County, 73 Kan. 502, 504, 85 P. 530. 2. Foreclosure of tax lien; insufficient application to open judgment. Wyandotte County v. Kerr, 112 Kan. 463, 464, 211 P. 128. 3. Where property redeemed by payment to treasurer before sale; sale set aside. Montgomery County v. Wilmot, 114 Kan. 819, 821, 221 P. 276. 4. Judgment set aside where land sold through mistake; purchaser's rights. Isenhart v. Powers, 135 Kan. 111, 113, 9 P.2d 988. 5. Sale set aside where amount due tendered before sheriff's deed issued. Atchison County Comm'rs v. Wright, 151 Kan. 325, 327, 99 P.2d 857. Overruled: Sherman County Comm'rs v. Alden, 158 Kan. 487, 148 P.2d 509. 6. Special tax bill liens of Kansas City concurrent with general tax lien. State v. Wyandotte County Comm'rs, 154 Kan. 222, 231, 117 P.2d 591. 7. Current unpaid taxes should be included in tax foreclosure judgment. Shawnee County Comm'rs v. Abbott, 155 Kan. 154, 159, 123 P.2d 318. 8. "Charges" includes abstractor's fee for searching records but not fee of attorney assisting county attorney. Womer v. Aldridge, 155 Kan. 446, 447, 450, 452, 125 P.2d 392. 9. Defendant without statutory right to pay judgment after sheriff's sale. Sherman County Comm'rs v. Demaree, 157 Kan. 478, 479, 481, 142 P.2d 722. 10. Discussed; final tax foreclosure judgment not subject to collateral attack. Magnolia Petroleum Co. v. Moyle, 160 Kan. 722, 726, 165 P.2d 419. Reversed: 162 Kan. 133, 149, 175 P.2d 133. Affirmed: 163 Kan. 368, 182 P.2d 127. But see Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. 11. Dedication restrictions not extinguished by tax foreclosure proceeding; title unmarketable. Lohmeyer v. Bower, 170 Kan. 442, 450, 451, 227 P.2d 102. 12. Discussed; judgment based on service at residence valid; receipt of summons. Sedgwick County Comm'rs v. Ellis, 161 Kan. 631, 633, 170 P.2d 145. 13. Property not subject to redemption after sale. Sumner County Comm'rs v. Avis, 163 Kan. 388, 393, 183 P.2d 462. 14. Civil code governs procedure in absence of express provision herein. Moorhead v. Guliford, 163 Kan. 730, 732, 186 P.2d 275. 15. Procedure for publication service in tax foreclosure action held not violative of this section. Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. Overruling four cases on subject of when action to vacate tax foreclosure may be commenced, to wit: Magnolia Petroleum Co. v. Moyle, 162 Kan. 133, 175 P.2d 133; Magnolia Petroleum Co. v. Moyle, 163 Kan. 368, 182 P.2d 127; Shell Oil Co. v. Board of County Comm'rs, 165 Kan. 642, 197 P.2d 925; Board of County Comm'rs v. Allen, 175 Kan. 460, 264 P.2d 916. 16. Only owner, mortgagee or party claiming ownership in another action pending in court may redeem hereunder. Board of Johnson County Comm'rs v. Roberts, 231 Kan. 135, 138, 141, 142, 643 P.2d 138 (1982). 17. Allegations of constructive fraud cannot be raised for first time in tax foreclosure action; exhaustion of administrative remedies required. Board of Osage County Comm'rs v. Schmidt, 12 Kan. App. 2d 812, 815, 758 P.2d 254 (1988). 18. Taxpayer must attack foreclosure judgment by direct appeal; cannot collaterally attack by refund proceedings before BOTA. In re Tax Protest of Liston Foundation, 13 Kan. App. 2d 353, 356, 771 P.2d 77 (1989). 19. Record examined and district court's cost allocation found equitable and proper. Board of Sedgwick County Comm'rs v. Graham, 254 Kan. 260, 264, 864 P.2d 1141 (1993). 20. BOTA had jurisdiction to consider taxpayer's valuation appeal; trial court reversed. In re Tax Protests & Grievances of Curtis Machine Co., 26 Kan. App. 2d 395, 399, 985 P.2d 725 (1999).

K.S.A. 79-2803a Sale of lots or tracts as unit.

79-2803a. Sale of lots or tracts as unit. Lots or tracts may be sold or transferred as a single group or unit or in more than one group or unit either: (a) Upon the motion of any party to the action and the court grants such motion by order after making a finding that any two or more lots or tracts constitute a single unit for usual uses and will sell for a higher price if sold together; or (b) by the county, without a court order, if such lots or tracts previously have been offered at public auction for delinquent property taxes, but which did not sell at the previous public auction. L. 1943, ch. 302, § 3; L. 2002, ch. 185, § 20; June 6. Law Review and Bar Journal References: "2002 Legislative Wrap-Up," Paul T. Davis, 71 J.K.B.A. No. 7, 15 (2002). Attorney General's Opinions: After a tax foreclosure judgment has been rendered, the delinquent taxpayer continues to own the subject property until such property is sold at a public auction or sold or transferred in accordance with K.S.A. 79-2803a. 2012-28. CASE ANNOTATIONS 1. District court properly refused to confirm sale; irregularities. Cherokee County Comm'rs v. Barnard, 162 Kan. 500, 502, 178 P.2d 189.

K.S.A. 79-2803b Order and conduct of sale authorized by K.S.A. 79-2803a.

79-2803b. Order and conduct of sale authorized by K.S.A. 79-2803a. (a) As a part of an order issued pursuant to K.S.A. 79-2803a , and amendments thereto, and upon application of the county, a court may authorize the county to dispose of one or more lots or tracts by negotiated public or private sale or transfer if the court finds that such property or properties had been included as a part of a prior judgment and order of sale and had not been purchased at the sale. (b) Any sale or transfer authorized pursuant to subsection (a), shall be conducted in accordance with this subsection. The county may negotiate the sale or transfer of the property on such terms and conditions it deems advisable and shall publish notice of the proposed sale or transfer in the official county newspaper. Such notice shall describe the property and shall state the name of the purchaser or recipient and the sales price or other consideration, or shall state the other manner of transfer. The notice also shall state the date, time, and general location of the hearing to confirm the sale or transfer of the property. The purchaser or recipient of the property shall execute an affidavit pursuant to the provisions of K.S.A. 79-2804h , and amendments thereto, and the county may not sell or transfer of the property to any person who is prohibited from purchasing the property under the provisions of K.S.A. 79-2812 , and amendments thereto. Any sale or transfer of real estate by the county under this section shall be subject to a hearing upon and order of confirmation by the court and, thereafter, shall be conveyed to the purchaser or recipient by the sheriff of the county, who shall issue a sheriffs deed, in conformance with K.S.A. 79-2804 , and amendments thereto, upon receipt of the courts order confirming the sale or transfer of the property. The deed shall convey the property with all rights provided by K.S.A. 79-2804 , and amendments thereto. L. 2002, ch. 185, § 21; June 6.

K.S.A. 79-2804 Order of sale; publication notice; auctioneer may be employed; procedure for bidding in behalf of county; deed, execution and recordation.

79-2804. Order of sale; publication notice; auctioneer may be employed; procedure for bidding in behalf of county; deed, execution and recordation. After the rendition of such judgment there shall be issued by the clerk of the district court to the sheriff of the county an execution or order of sale, which shall describe each tract, lot or piece of real estate mentioned and described in such judgment or decree, on which the lien has not been paid, with the amount of lien charged to each tract, lot or piece of real estate and the costs, charges and expenses of the proceedings and sale chargeable to each piece, lot or tract, in such amount as the court may order. If no order is made, then a sum equal to 5% of the amount set forth in the petition as the lien for taxes, charges, interest and penalties chargeable to each tract, lot or piece of real estate, with the name of the ascertained owner thereof, as disclosed by the judgment or decree, with the command to advertise and sell the real estate described therein. Such order of sale shall be delivered to the sheriff of the county, who shall thereupon cause notice of sale to be published once each week for three consecutive weeks in some newspaper of general circulation in the county, in accordance with the provisions of K.S.A. 64-101 , and amendments thereto. The notice shall describe each tract, lot or piece of real estate to be sold and the lien for which it is to be sold, as determined by the judgment of the court and fix the date of sale, which shall not be less than 30 days from the date of the first publication. The notice shall state that the sale will be held at the front door of the courthouse in the county or shall identify some other location in the county where the sale will be held, as selected by the chief judge of the judicial district in which the county is located. On the day fixed for the sale by such notice, the sheriff shall offer each such tract, lot or piece of real estate for sale, separately, and the same shall be sold at public auction for the highest and best bid obtainable therefor. The sheriff may employ an auctioneer for such reasonable compensation as may be determined by the court, to be allowed as a part of the costs and expenses of the proceedings and sale. The sheriff or such other person as may be authorized by the board of county commissioners, if directed by the county commissioners, may bid at such sale in the name of the county such amount as the county commissioners authorize. No bid in behalf of such county shall be accepted in excess of the amount of the judgment lien and interest thereon, as provided by law, plus the costs, charges and expenses of the proceedings and sale as set forth in the execution or order of sale. If the county is the successful bidder the costs, charges and expenses of the proceeding and sale set forth in the execution and order of sale shall be paid by the county to the clerk of the district court and charged to the county general fund. If such sale, for want of time, cannot be completed on the day fixed by the notice, it may be adjourned from day to day until completed. The sheriff shall make return to the clerk and the same, as soon as practicable, shall be examined by the court, and if found by the court to be regular, it shall be confirmed, and the sheriff ordered to forthwith execute to the purchasers at such sale a good and sufficient deed therefor. If one person or the county purchases more than one tract, lot or piece of real estate, the same may be included in one deed. The deed shall be executed by the sheriff and acknowledged before the clerk of the district court. No particular form of deed shall be required. It shall be sufficient if it shows the date of sale, a description of the property conveyed, the amount for which each tract, lot or piece of real estate was sold, the name of the purchaser, the date such sale was confirmed by the court and the title of the suit in which the tax lien was foreclosed. The deed shall be filed for record, by the sheriff at the time the deed is executed, in the office of the register of deeds of the county where such real estate is situated. Any fee or charge for such filing shall be collected from the successful bidder at the time of sale and deposited with the register of deeds at the time of recording. When the deed is filed it shall vest in the purchaser or grantee therein named, as against all persons, including, but not limited to, corporations and municipal corporations, parties to such proceedings, a fee simple title thereto, subject only to valid covenants running with the land and valid easement of record in use and subject to taxes and interest which have become a lien thereon, subsequent to the date upon which such judgment was rendered. Such deed shall be prima facie evidence of the regularity of all proceedings prior to the date of filing the same for record. After the sale and confirmation thereof by the court, an execution shall issue, upon praecipe of the county attorney, county counselor or the purchaser, requiring the officer to deliver possession of the real estate, particularly describing it, to the parties entitled thereto, including the county. When the deed is executed to the county by the sheriff, it shall be filed for record forthwith in the office of the register of deeds. Thereupon the assessed valuation of such real estate shall be eliminated from the assessment and tax rolls until such time as such real estate is sold as provided by K.S.A. 79-2804f , and amendments thereto. L. 1901, ch. 392, § 4; R.S. 1923, 79-2804; L. 1941, ch. 375, § 20; L. 1943, ch. 302, § 4; L. 1945, ch. 362, § 4; L. 1968, ch. 398, § 7; L. 1972, ch. 371, § 1; L. 1978, ch. 399, § 1; L. 1989, ch. 294, § 3; L. 1999, ch. 57, § 72; July 1. Cross References to Related Sections: Validation of certain proceedings prior to January 1, 1948, see 58-2262. Law Review and Bar Journal References: Extension of tax foreclosure statute of limitations discussed in case note on insufficient notice by publication, 16 K.L.R. 623, 626 (1968). "Titles—Insufficient Notice in a Tax Foreclosure Action," Robert Looney, 19 K.L.R. 160 (1970). Attorney General's Opinions: Real estate brokers and salesmen; exemptions from licensing requirement. 86-111. County commissioners; general powers; home rule powers; foreclosure purchases by elected county officials. 87-177. Real estate foreclosure by county; order of sale, deed, execution and recordation; tax lien. 88-175. Apportionment of sale proceeds on judicial foreclosure and sale of real property. 89-103. Real estate foreclosure and sale by county; recordation; filing fees; purchase by county or city. 91-90. Action to enforce lien for unredeemed real estate bid in by county; conveyance of land sold for taxes; adverse possession claim on property. 95-25. Judicial foreclosure and sale of real estate by county; persons not eligible to purchase; agents. 97-46. Clerk of district court is authorized to sign orders of sale issued pursuant to section. 2014-15. Online auction site satisfies public auction requirement. 2021-3. CASE ANNOTATIONS 1. Publication service on unknown devisees of deceased landowners is proper. Training School v. White, 110 Kan. 498, 500, 204 P. 688. 2. Rule of caveat emptor applies to purchaser at foreclosure sale. Isenhart v. Powers, 135 Kan. 111, 9 P.2d 988. 3. Sale set aside where amount due tendered before sheriff's deed issued. Atchison County Comm'rs v. Wright, 151 Kan. 325, 326, 327, 99 P.2d 857. Overruled: Sherman County Comm'rs v. Alden, 158 Kan. 487, 148 P.2d 509. 4. Special tax bill lien concurrent with general tax lien; statute construed. State v. Wyandotte County Comm'rs, 154 Kan. 222, 229, 117 P.2d 591. 5. Where foreclosure includes special tax bill liens sale date in K.S.A. 13-1087 (now repealed) governs. Wyandotte County Comm'rs v. Adams, 154 Kan. 233, 237, 117 P.2d 760. 6. Current unpaid taxes should be included in tax foreclosure judgment. Shawnee County Comm'rs v. Abbott, 155 Kan. 154, 159, 123 P.2d 318. 7. Special tax bill liens concurrent with general tax lien are extinguished by tax foreclosure. Wyandotte County Comm'rs v. Adams, 155 Kan. 160, 162, 163, 164, 123 P.2d 818. 8. Proceedings must substantially comply herewith; order confirming sale set aside. Mitchell County Comm'rs v. Allen, 156 Kan. 701, 703, 704, 705, 137 P.2d 143. 9. Laws 1943, ch. 101 (K.S.A. 13-1088, 13-1088a) impliedly repealing this section held unconstitutional. Wyandotte County Comm'rs v. General Securities Corp. 157 Kan. 64, 65, 66, 67, 68, 72, 78, 138 P.2d 479; Wyandotte County Comm'rs v. Adams, 157 Kan. 80, 138 P.2d 490. 10. Sheriff's deed subject to subsequent installments of special tax bills upheld. Wyandotte County Comm'rs v. Adams, 157 Kan. 80, 138 P.2d 490. 11. Court cannot invoke general equity powers to refuse confirmation; L. 1909, ch. 182, § 500 inapplicable to tax sales. Sherman County Comm'rs v. Alden, 158 Kan. 487, 490, 491, 492, 148 P.2d 509. 12. Sale to individual for less than tax lien proper where commissioners' bid is less. State, ex rel., v. Shawnee County Comm'rs, 159 Kan. 87, 88, 89, 90, 91, 92, 94, 151 P.2d 700. 13. Recorded sheriff's deed vests grantee with fee simple title; same lands sold to two different persons; effect; equities. Blair v. Pooler, 160 Kan. 201, 204, 160 P.2d 672. 14. Discussed; final tax foreclosure judgment not subject to collateral attack. Magnolia Petroleum Co. v. Moyle, 160 Kan. 722, 726, 165 P.2d 419. Reversed: 162 Kan. 133, 149, 150, 175 P.2d 133. Affirmed: 163 Kan. 368, 182 P.2d 127. But see Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. 15. Party made defendant but not as owner; effect when actually owner; jurisdiction. Sheridan County Comm'rs v. Acre, 160 Kan. 278, 289, 160 P.2d 250. 16. Sheriff's deed vests fee simple title in purchaser. Keith v. Wright, 174 Kan. 344, 348, 256 P.2d 117. 17. District court properly refused to confirm sale; irregularities. Cherokee County Comm'rs v. Barnard, 162 Kan. 500, 502, 503, 178 P.2d 189. 18. Where sale proceedings regular court must confirm sale. Sumner County Comm'rs v. Avis, 163 Kan. 388, 392, 183 P.2d 462. 19. Civil code governs procedure in absence of express provision herein; deed not recorded within six months not notice to innocent purchaser; notice to third parties of purchaser's interest governed by L. 1909, ch. 182, § 495; title passes to purchaser upon recordation of his sheriff's deed. Moorhead v. Guliford, 163 Kan. 730, 732, 733, 734, 186 P.2d 275. 20. Act inapplicable where taxes not delinquent; court without jurisdiction. Shell Oil Co. v. Board of County Comm'rs, 165 Kan. 642, 649, 197 P.2d 925. Overruled: Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. 21. Order refusing confirmation where return regular is erroneous not void. Board of County Comm'rs v. Groomer, 166 Kan. 593, 597, 203 P.2d 237. 22. Cotenancy extinguished where property purchased by third party; repurchase by cotenant, effect. Pease v. Snyder, 169 Kan. 628, 631, 220 P.2d 151. 23. Incumbent county commissioner in private capacity not an eligible purchaser. Shell Oil Co. v. Board of County Comm'rs, 171 Kan. 159, 164, 168, 231 P.2d 220. Affirmed: 171 Kan. 595, 596, 237 P.2d 257. 24. Procedure for publication service in tax foreclosure action held not violative of this section. Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. Overruling four cases on subject of when action to vacate tax foreclosure may be commenced, to wit: Magnolia Petroleum Co. v. Moyle, 163 Kan. 133, 175 P.2d 133; Magnolia Petroleum Co. v. Moyle, 163 Kan. 368, 182 P.2d 127; Shell Oil Co. v. Board of County Comm'rs, 165 Kan. 642, 197 P.2d 925; Board of County Comm'rs v. Allen, 175 Kan. 460, 264 P.2d 916. 25. Quiet title action; guardian purchased ward's property at tax sale; petition insufficient; action barred. Nelson v. Hein, 183 Kan. 430, 431, 433, 327 P.2d 1028. 26. Mineral interests separately taxed; cotenant's interest sold on tax foreclosure; another cotenant eligible purchaser; statutes construed. Jesberg v. Klinger, 187 Kan. 582, 583, 590, 358 P.2d 770. 27. Service by publication held sufficient to satisfy constitutional requirements of due process and equal protection of laws; description sufficient. Board of County Commissioners v. Aldritt, 217 Kan. 331, 333, 536 P.2d 1377. 28. Adverse possessor has superior title to grant in subsequent sheriff's deed notwithstanding failure to pay property taxes. Graham v. Lambeth, 22 Kan. App. 2d 805, 921 P.2d 850 (1996).

K.S.A. 79-2804a Sale of school lands; bond.

79-2804a. Sale of school lands; bond. When school lands are sold on foreclosure for taxes a deed shall not be given to the purchaser until he or she shall have paid all the installments and the interest due thereon at the time, and shall have given a bond as required from the purchaser in the first instance; and upon filing such bond with the county clerk a deed shall be given to the purchaser. L. 1941, ch. 375, § 21; September 1. Source or prior law: 79-2307.

K.S.A. 79-2804b Actions to open, vacate or modify foreclosure proceedings; time limitations.

79-2804b. Actions to open, vacate or modify foreclosure proceedings; time limitations. Legal or equitable actions or proceedings may be brought to open, vacate, modify or set aside any judgment rendered for taxes, interest and costs or any order of sale made under the provisions of K.S.A. 79-2803 , or amendments thereto, or any sale made under the provisions of K.S.A. 79-2804 , or any amendments thereof, but every such action or proceeding, including those brought to set aside judgments on the grounds and in the manner prescribed by the code of civil procedure, must be commenced within twelve months after the date the sale of the real estate, which was affected by such judgment, order of sale or sale, was confirmed by the court. The time limitation herein fixed for the bringing of any such action or proceeding shall be construed as a condition precedent to the bringing of any such action or proceeding and shall not be construed as a statute of limitations. The petition in every such action or proceeding shall show that such action or proceeding was commenced within the time herein limited. If any such action or proceeding is not commenced within the time herein limited, or if the petition in any such action or proceeding shall not show that such action or proceeding was so commenced, the court shall have no jurisdiction of such action or proceeding. The provisions of this section shall apply to all judgments, orders of sale, and sales whether the purchaser at the foreclosure sale be the county or an individual. L. 1941, ch. 375, § 22; L. 1945, ch. 362, § 5; L. 1949, ch. 478, § 1; April 15. Revisor's Note: Code of civil procedure, see 60-206, 60-260, 60-262. Law Review and Bar Journal References: Cited in constitutional law survey, Robert I. Guenthner, 17 K.L.R. 333, 339 (1969). "Titles—Insufficient Notice in a Tax Foreclosure Action," Robert Looney, 19 K.L.R. 160 (1970). Attorney General's Opinions: Judicial foreclosure and sale of real estate by county; persons not eligible to purchase; agents. 97-46. Tax foreclosure proceedings; K.S.A. 60-2201 and doctrine of lis pendens applied. 97-87. CASE ANNOTATIONS 1. Suit attacking foreclosure action or deed barred six months after sale. Blair v. Pooler, 160 Kan. 201, 204, 160 P.2d 672. 2. Proceeding to set aside judgment held barred. Sheridan County Comm'rs v. Acre, 160 Kan. 278, 279, 283, 284, 287, 160 P.2d 250. 3. Final judgment not subject to collateral attack in quiet title action. Magnolia Petroleum Co. v. Moyle, 160 Kan. 722, 726, 727, 729, 165 P.2d 419. Reserved: 162 Kan. 133, 143, 144, 146, 147, 155, 175 P.2d 133. Affirmed: 163 Kan. 368, 182 P.2d 127. But see Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. 4. Section discussed at length but not applied. Magnolia Petroleum Co. v. Moyle, 162 Kan. 133, 143, 144, 146, 147, 155, 175 P.2d 133. Affirmed: 163 Kan. 368, 182 P.2d 127. Overruled: Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. 5. Quiet title action is within section (dissenting opinion). Magnolia Petroleum Co. v. Moyle, 162 Kan. 133, 143, 144, 146, 147, 155, 175 P.2d 133. Affirmed: 163 Kan. 368, 182 P.2d 127. Overruled: Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. 6. Action against purchaser at sheriff's sale held barred; eligibility of purchaser. Keith v. Wright, 174 Kan. 344, 347, 348, 256 P.2d 117. 7. County Commissioners may challenge validity of sale hereunder; "Order of Sale" defined; includes all defects and irregularities. Cherokee County Comm'rs v. Barnard, 162 Kan. 500, 502, 503, 504, 505, 178 P.2d 189. 8. Purchaser may appeal from order setting aside the sale. Sumner County Comm'rs v. Avis, 163 Kan. 388, 391, 183 P.2d 462. 9. Action to vacate tax foreclosure judgment; appeal; county necessary party. Cowley County Comm'rs v. Herbert, 163 Kan. 590, 185 P.2d 153. 10. 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, 649, 652, 197 P.2d 925. Overruled: Phillips Petroleum Co. v. Moore, 179 Kan. 482, 490, 297 P.2d 183. 11. Material amendment to motion to set aside sale properly refused; limitation. Board of County Comm'rs v. Commercial Fuel Co., 166 Kan. 425, 428, 201 P.2d 1071. 12. Applied to proceeding to set aside orders refusing confirmation and allowing redemption. Board of County Comm'rs v. Groomer, 166 Kan. 593, 598, 103 P.2d 237. 13. Ineligible purchaser; action to set aside judgment and subsequent proceedings held barred. Shell Oil Co. v. Board of County Comm'rs, 171 Kan. 159, 166, 167, 168, 169, 231 P.2d 220. Affirmed: 171 Kan. 595, 596, 237 P.2d 257. 14. Judgment under act final, when; exhaustive review of cases. Phillips Petroleum Co. v. Moore, 179 Kan. 482, 487, 491, 492, 493, 494, 495, 496, 497, 297 P.2d 183. Syllabus No. 2 and corresponding portions of opinion "disapproved." Pierce v. Board of County Commissioners, 200 Kan. 74, 85, 434 P.2d 858. 15. Quiet title action; guardian purchased ward's property at tax sale; petition insufficient; action barred. Nelson v. Hein, 183 Kan. 430, 431, 432, 327 P.2d 1028. 16. Co-tenant obtained tax deed; action to set aside properly alleged and not barred. Jesberg v. Klinger, 184 Kan. 519, 520, 521, 522, 523, 524, 337 P.2d 660. 17. Proceeding to vacate and correct judgment barred hereunder; construed; applied. Board of County Commissioners v. Abbott, 185 Kan. 687, 691, 692, 693, 694, 347 P.2d 410. 18. Mineral interests separately taxed; cotenant's interest sold on tax foreclosure; another cotenant eligible purchaser; statutes construed. Jesberg v. Klinger, 187 Kan. 582, 583, 585, 358 P.2d 770. 19. Provisions limiting time for challenging judgment applicable to owners not made parties to foreclosure action; constitutional. Robertson v. Lemmon, 189 Kan. 619, 622, 623, 624, 626, 371 P.2d 175. 20. Action to set aside foreclosure proceedings not barred hereunder, when. Armstrong v. Royalty Holding Co., 214 F.2d 286, 289. 21. Timely action commenced hereunder; trial court wrongly invoked equity powers, but orders of court upheld for constitutional reasons. Pierce v. Board of County Commissioners, 200 Kan. 74, 75, 77, 79, 86, 434 P.2d 858. 22. Twelve-months time limitation inapplicable where proceedings in tax foreclosure action resulted in denial of due process. Chapin v. Aylward, 204 Kan. 448, 449, 452, 455, 464 P.2d 177. 23. Failure to serve process in tax foreclosure action; proceedings and deed void and time limit hereunder inapplicable; doctrine of laches considered. Ford v. Willits, 9 Kan. App. 2d 735, 688 P.2d 1230 (1984); Ford v. Willits, 237 Kan. 13, 15, 697 P.2d 834 (1985). 24. Cited, standard of review discussed. Board of Jefferson County Comm'rs v. Adcox, 35 Kan. App. 2d 628, 635, 132 P.3d 1004 (2006).

K.S.A. 79-2804c Refund of purchase money, taxes and charges when foreclosure sale adjudged to be invalid; interest; quitclaim deed.

79-2804c. Refund of purchase money, taxes and charges when foreclosure sale adjudged to be invalid; interest; quitclaim deed. If after the sale of real estate on foreclosure for taxes it shall be adjudged that the sale on foreclosure was invalid or void, the board of county commissioners shall by proper order cause the money paid therefor on the sale, together with such subsequent taxes and charges paid thereon by the purchaser or such purchaser's assigns to be refunded, with interest on such amount at the rate prescribed by K.S.A. 79-2004 , and amendments thereto, upon the delivery of a quitclaim deed from the party holding under the sheriff's deed, executed to such person or persons as the commissioners shall direct in such order. In all such cases no interest shall be allowed after the person claiming under the sheriff's deed shall have received actual notice that such deed has been adjudged invalid or void. L. 1941, ch. 375, § 23; L. 1980, ch. 308, § 29; L. 1992, ch. 319, § 7; July 1. Source or prior law: 79-2510.

K.S.A. 79-2804d Refund of amount paid to state, township, city or school district, when money so refunded by county.

79-2804d. Refund of amount paid to state, township, city or school district, when money so refunded by county. When any sale of real estate on foreclosure shall be set aside as invalid or void and money and interest have been refunded thereon, or when any refunding shall have been made under the provisions of law, the proportions thereof which have been paid as taxes to the state, township, city, school district, or other taxing districts, with interest as provided in K.S.A. 79-2804c , or amendments thereto, and costs thereon, shall be refunded to the county, and on the next settlement thereafter the county treasurer of such county shall be credited therewith, on the certificate of the board of the county commissioners. L. 1941, ch. 375, § 24; L. 1945, ch. 362, § 6; April 1. Source or prior law: 79-2511.

K.S.A. 79-2804f Record of real estate acquired by county; sale by county; removal and sale of improvements, when; reduction of price and sale six months after confirmation of sale; advertisement; bids; deed; assessment and entry on tax rolls.

79-2804f. Record of real estate acquired by county; sale by county; removal and sale of improvements, when; reduction of price and sale six months after confirmation of sale; advertisement; bids; deed; assessment and entry on tax rolls. (a) The county commissioners shall keep a record of all real estate acquired by the county under the provisions of K.S.A. 79-2804 , and amendments thereto, showing: The case by name, title and number, together with the date of filing of the petition and of the sale and identifying the tract, lot or piece of real estate described therein; the amount of judgment lien and the amount set forth in the order of sale of the charges, costs and expenses of the proceeding and sale paid by the county. Such record shall upon request be open to inspection at all reasonable times. (b) Except as provided by subsection (c), such real estate shall be sold by the board of county commissioners of the county at private or public sale for cash in hand; the consideration for the purchase to be at least the original amount of the judgment lien and interest thereon as provided by law, plus the amount of costs set forth in the order of sale and plus any and all subsequent taxes and special assessments on such real estate that were not included in such judgment. If in the discretion of the board of county commissioners it is deemed necessary to prevent a menace to the public health or welfare, or that repair or rehabilitation of any structures thereon would be economically unsound, the board may remove or cause to be removed any such improvements upon any property acquired by the county under the provisions of this act. The board of county commissioners may sell all or any of the salvaged materials therefrom at public or private sale, and after first deducting the cost of such removal, shall credit the remainder of such proceeds to the county general fund. Any deficiency shall be charged to such general fund. If, at the end of six months from and after the confirmation of the sale to the county to any of the real estate, any of the real estate remains unsold, the board of county commissioners may reduce the price therefor and sell the same after first advertising the same once each week for three consecutive weeks in the county describing the real estate, giving the location thereof and requesting sealed bids therefor on or before a specified date and the board shall accept the highest cash bid received. The board of county commissioners may reject bids in an amount less than the current market value of the real estate and if no bid is accepted or received, such board may sell the same for such sum that, in the board's judgment, would be the market value thereof, but no such sale shall be made for an amount less than the best bid received, if any, and rejected. The board of county commissioners, at any time after the end of six months from and after the confirmation of the sale to the county and after advertising such real estate at least three times in the official county paper and such other papers as the board shall direct, describing the same, giving the general location thereof, and the time and place of sale, may sell such real estate at public auction for cash in hand to the highest bidder therefor. All real estate sold by the county as provided in this subsection shall be conveyed to the purchaser by a good and sufficient deed by the county clerk of the county upon a written order from the board of county commissioners. Such order shall be deemed conclusive evidence of the compliance with this section in any action challenging the validity of such deed. Immediately upon the execution of any such deed, the county clerk shall assess the real estate so conveyed and enter the valuation thereof on the assessment and tax rolls. (c) Any property acquired by the board of county commissioners pursuant to K.S.A. 79-2804 , and amendments thereto, may be transferred to the county land bank as provided by K.S.A. 1997 Supp. 19-26,108 . L. 1941, ch. 375, § 26; L. 1943, ch. 302, § 5; L. 1945, ch. 362, § 7; L. 1951, ch. 492, § 1; L. 1969, ch. 444, § 1; L. 1996, ch. 264, § 23; July 1. Law Review and Bar Journal References: "Mineral Reservations by States and Counties in Property Acquired by Tax Foreclosures," Alan L. Roff, 14 K.L.R. 637, 646 (1966). Attorney General's Opinions: Apportionment of sale proceeds on judicial foreclosure and sale of real property. 89-103. Real estate foreclosure and sale by county; recordation; filing fees; purchase by county or city. 91-90. CASE ANNOTATIONS 1. Act is valid; this section does not conflict with K.S.A. 79-2804e. State v. Wyandotte County Comm'rs, 154 Kan. 222, 226, 227, 17 P.2d 591. 2. Discussed in construing bidding provisions of K.S.A. 79-2804. State, ex rel., v. Shawnee County Comm'rs, 159 Kan. 87, 91, 93, 151 P.2d 700. 3. 1945 amendment applies to property bid in by county before April 1, 1945. State, ex rel., v. Crawford County Comm'rs, 160 Kan. 101, 102, 103, 159 P.2d 414.

K.S.A. 79-2804g Sales of real estate to certain persons prohibited; exceptions.

79-2804g. Sales of real estate to certain persons prohibited; exceptions. (a) Whenever any tract, lot or piece of real estate is offered for sale at public auction pursuant to K.S.A. 79-2804 , and amendments thereto, such tract, lot or piece of real estate shall not be sold, either directly or indirectly, to: (1) Any person having a statutory right to redeem such real estate prior to such sale, pursuant to the provisions of K.S.A. 79-2803 , and amendments thereto, except that this paragraph (1) shall not prohibit sale to any person or such person's assignee who held an interest in such real estate as mortgagee of record at the time of the sale; (2) any parent, grandparent, child, grandchild, spouse, sibling, trustee or trust beneficiary who held an interest in a tract as owner or holder of the record title or who held an interest at any time when any tax constituting part of the county's judgment became due; or (3) with respect to a title holding corporation, any current or former stockholder, current officer or director, or any person having a relationship enumerated in paragraph (2) to such stockholder, officer or director. (b) If any such real estate is acquired by a county pursuant to K.S.A. 79-2804 , and amendments thereto, and, at the end of six months from and after confirmation of such sale to the county, such real estate is advertised for sale at public auction, as provided in K.S.A. 79-2804f , and amendments thereto, such real estate shall not be sold, either prior to or at such auction, to any person having a statutory right to redeem such real estate, under the provisions of K.S.A. 79-2803 , and amendments thereto, for an amount less than the original judgment lien and interest thereon, plus the costs, charges and expenses of the proceedings and sale, as set forth in the execution and order of sale issued pursuant to K.S.A. 79-2804 , and amendments thereto. (c) If any tract, lot or piece of real estate purchased at public auction pursuant to K.S.A. 79-2804 , and amendments thereto, is transferred, sold, given or otherwise conveyed to any person who had a statutory right to redeem such real estate prior to such sale pursuant to K.S.A. 79-2803 , and amendments thereto, within 10 years of the date of the public auction, such person shall be liable for an amount equal to the original judgment lien and interest thereon from the date of the public auction, except that this subsection shall not apply to any person or such person's assignee who held an interest in such real estate as mortgagee of record at the time of the sale. (d) The provisions of this section shall apply to the sale or conveyance of any real estate by a county land bank established pursuant to K.S.A. 19-26,104 , and amendments thereto. L. 1971, ch. 305, § 1; L. 1989, ch. 294, § 4; L. 1994, ch. 200, § 3; L. 1995, ch. 254, § 8; L. 1998, ch. 188, § 5; L. 2003, ch. 156, § 7; July 1. Revisor's Note: L. 1996, ch. 264, § 24 amended this section as it existed prior to its amendment in 1995, see 79-2804j. Attorney General's Opinions: Judicial foreclosure and sale of real estate by county; persons not eligible to purchase; agents. 97-46. Mortgagee having right to redeem real estate under K.S.A. 79-2803 may not purchase same at public auction under K.S.A. 79-2804. 1998-45. CASE ANNOTATIONS 1. Statute mandates that affidavit stating purchaser has no right to redeem property be filed prior to confirmation of sale. Board of Johnson County Comm'rs v. Kearney, 8 Kan. App. 2d 534, 537, 661 P.2d 823 (1983).

K.S.A. 79-2804h Confirmation of sale of property under K.S.A. 79-2804; affidavit required.

79-2804h. Confirmation of sale of property under K.S.A. 79-2804; affidavit required. No sale of real estate as provided for in article 28 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, shall be confirmed as provided for in K.S.A. 79-2804 , and amendments thereto, until the purchaser at the sale files with the clerk of the court, an affidavit stating that the purchase of the real estate was not made, either directly or indirectly, for any person having the statutory right to redeem, other than any person or such person's assignee who held an interest in such real estate as mortgagee of record at the time of the sale. L. 1971, ch. 305, § 2; L. 2003, ch. 156, § 8; July 1. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 92 (1984). CASE ANNOTATIONS 1. Statute mandates that affidavit stating purchaser has no right to redeem property be filed prior to confirmation of sale. Board of Johnson County Comm'rs v. Kearney, 8 Kan. App. 2d 534, 535, 536, 537, 661 P.2d 823 (1983).

K.S.A. 79-2804i Purchase by city of property offered for sale under K.S.A. 79-2804.

79-2804i. Purchase by city of property offered for sale under K.S.A. 79-2804. Cities are hereby granted the authority to buy real estate offered for sale pursuant to K.S.A. 79-2804 if special assessments have been levied by the city on such real estate and remain due and unpaid at the time of such sale. Such authority shall be exercised by a representative of the city, as authorized and directed by the governing body thereof, who may bid at such sale an amount equal to any other bid received not to exceed the amount of the judgment lien, including the unpaid special assessments levied by the city, and interest thereon as provided by law plus the cost, charges and expenses of the proceedings and sale as set forth in the execution of order of sale. If the city is the successful bidder, it shall be required to pay the delinquent real estate taxes plus the costs and expenses of sale, but shall not be required to pay any delinquent special assessments which are a result of improvements made or work done by or on behalf of the city or any interest and penalties on said delinquent special assessments. L. 1976, ch. 64, § 1; L. 1978, ch. 400, § 1; July 1. Attorney General's Opinions: Purchase by city of property offered for sale under K.S.A. 79-2804; apportionment of sale proceeds. 89-62.

K.S.A. 79-2805 Apportionment of proceeds of sale.

79-2805. Apportionment of proceeds of sale. The proceedings so authorized by this act in the name of the board of county commissioners of the county shall be for the benefit of the state of Kansas, any city, township, school district or other taxing unit interested in such taxes to be recovered. The balance equitably apportioned to each tract, lot or piece of real estate as provided in K.S.A. 79-2803 , and amendments thereto, shall be paid by the clerk of the district court to the county treasurer, who shall prorate to each fund, if practicable, its proportionate interest in the entire lien for taxes and interest included in the foreclosure action. If the court shall find such proration impracticable, distribution shall be made among the various funds in such proportion as the court shall direct. If the proceeds of the sale of any particular tract, lot or piece of real estate sold by the board of county commissioners after the county has bid the same in at the tax foreclosure sale shall not equal or shall exceed the amount necessary to pay the entire lien for taxes, interest and costs which were included in the foreclosure action plus any and all subsequent taxes and special assessments and interest on said real estate due and unpaid at the time of such sale, the amount collected shall be apportioned as follows: (a) First in the payment of the advertising, commission and other costs incident to the sale; (b) the balance prorated, if practicable to each fund, in proportion to its interest in the entire lien for taxes and interest which were included in the foreclosure action. If such proration is impracticable such balance shall be prorated to each fund on the basis of the levy made for the year in which such sale is made by the county. Prorations and distributions shall be made only as and when the county receives said funds upon final sale, unless said county decides to use said real estate for county purposes; in that event it shall cause all taxes other than taxes levied by the county to be paid forthwith to the taxing unit that levied the same. The county treasurer at the time of making his or her proration and distribution shall cancel all taxes charged against such real estate which were due and unpaid at the time such sale or resale was made and shall issue his or her receipt therefor. L. 1901, ch. 392, § 5; R.S. 1923, 79-2805; L. 1941, ch. 375, § 27; L. 1943, ch. 302, § 6; L. 1945, ch. 362, § 8; April 1. Attorney General's Opinions: Purchase by city of property offered for sale under K.S.A. 79-2804; apportionment of sale proceeds. 89-62. Apportionment of sale proceeds on judicial foreclosure and sale of real property. 89-103. Contracts for assistance in collecting property taxes. 94-8. CASE ANNOTATIONS 1. State interested in proceedings; statutes of limitation do not apply. Whitney v. Morton County, 73 Kan. 502, 505, 85 P. 530. 2. Provision for acquisition of land by county for county purposes valid. State v. Wyandotte County Comm'rs, 154 Kan. 222, 228, 229, 117 P.2d 591. 3. Current unpaid taxes should be included in tax foreclosure judgment. Shawnee County Comm'rs v. Abbott, 155 Kan. 154, 159, 123 P.2d 318.

K.S.A. 79-2808 Amount of state tax uncollected certified to director of accounts and reports; credit; penalty for unlawful certification.

79-2808. Amount of state tax uncollected certified to director of accounts and reports; credit; penalty for unlawful certification. The county treasurer of any county in which any real estate has been sold for less than the full amount of the taxes, penalties, interest and costs under the provisions of K.S.A. 79-2804 or 79-2804f , shall certify to the director of accounts and reports the amount of the proper proportion of state tax thus uncollected and the county shall be entitled to credit therefor, and the director of accounts and reports and treasurer of state shall credit the county with the amounts of the same: Provided, That any county treasurer who shall willfully certify to the director of accounts and reports any amount for which the county is not entitled to credit shall be adjudged guilty of a misdemeanor, and, upon conviction, be punished by a fine in double the amount thus incorrectly certified. L. 1941, ch. 375, § 28; September 1. Source or prior law: 79-2916. CASE ANNOTATIONS 1. Discussed in construing bidding provisions of K.S.A. 79-2804. State, ex rel., v. Shawnee County Comm'rs, 159 Kan. 87, 91, 93, 151 P.2d 700.

K.S.A. 79-2809 Sale, redemption, conveyance, foreclosure and sale of real estate begun under prior statutes.

79-2809. Sale, redemption, conveyance, foreclosure and sale of real estate begun under prior statutes. All tax foreclosure actions begun prior to the effective date of this act shall be completed in conformity with the laws in effect prior to such date, and in all cases where tax sale certificates are held by persons other than the county, the redemption and conveyance of lands governed thereby shall be governed by the law in force prior to the effective date of this act. In all other cases the provisions of this act shall govern, but no suit for the foreclosure of tax liens on lands first bid off by the county at the tax sale held in September, 1940, or any prior year, shall be filed until the expiration of four years from the date of the first sale from which said land has not been redeemed. L. 1941, ch. 375, § 29; September 1. Revisor's Note: Similar section enacted in 1876, see 79-2908. CASE ANNOTATIONS 1. Section is valid. State v. Wyandotte County Comm'rs, 154 Kan. 222, 227, 228, 117 P.2d 591.

K.S.A. 79-2810 Action to enforce lien for delinquent taxes upon real estate bid in by counties over 300,000; county counselor duties; employment and compensation of abstracters.

79-2810. Action to enforce lien for delinquent taxes upon real estate bid in by counties over 300,000; county counselor duties; employment and compensation of abstracters. In counties having a population of more than three hundred thousand (300,000) inhabitants the county counselor or his or her duly authorized deputy shall have the authority to institute an action in the name of the county commissioners against the owners, or supposed owners of real estate which has been or shall be sold and bid in by the county at any delinquent tax sale and shall remain unredeemed on the first day of September of the third year after such sale in the same manner as prescribed by statute to be done by the county attorney. In connection therewith the county counselor is authorized to hire such person or persons as the volume of work dictates and as may be feasible, consistent with the money allowed to the county counselor by the county commissioners. On and after the fifteenth day of September of each year, the county treasurer of said counties shall furnish to the county counselor a list of each tract, lot, parcel or piece of real estate which has been bid in by the county at any delinquent tax service and shall remain unredeemed on the first day of September of the third year after such sale and the name of the owner or supposed owner to whom the last tax statement or statements have been sent. The board of county commissioners of such county shall have the power to employ abstracters who are bonded and licensed under Kansas law to furnish title information necessary to bring such action and said county commissioners shall also be empowered to pay any bonded and licensed abstracters for any such services that have been furnished to the county from and after July 1, 1968. L. 1968, ch. 398, § 1; L. 1969, ch. 445, § 1; July 1.

K.S.A. 79-2811 County sale for affordable low-income housing; abatement of taxes.

79-2811. County sale for affordable low-income housing; abatement of taxes. (a) If real estate has been or shall be sold and bid by the county, and the redemption period has expired, the board may sell such real estate to provide affordable low-income housing or for community development or economic development purposes which are hereby declared to be public purposes. Any such sale shall not be subject to the provisions of K.S.A. 79-2801 et seq., and amendments thereto. (b) The board of county commissioners may abate any delinquent ad valorem property taxes, special assessments or other special taxes on any property sold pursuant to subsection (a). If such taxes or assessments are not abated, any moneys received from the sale of such property shall be apportioned in the manner provided by K.S.A. 79-2805 , and amendments thereto. L. 1992, ch. 320, § 3; July 1. Attorney General's Opinions: Foreclosure by county; sale for affordable low-income housing; tax abatement; constitutionality of K.S.A. 79-2811. 93-148.

K.S.A. 79-2812 Persons not eligible to purchase real estate at tax sale.

79-2812. Persons not eligible to purchase real estate at tax sale. Except as otherwise provided by K.S.A. 79-2804g , and amendments thereto, no person shall be eligible to purchase real estate at any delinquent tax sale conducted pursuant to the provisions of K.S.A. 79-2801 et seq., and amendments thereto, if such person is the record owner of real estate upon which there are delinquent taxes of a general ad valorem tax nature or delinquent special assessments in existence as reflected by the records of the county treasurer. L. 1994, ch. 124, § 2; July 1. Attorney General's Opinions: Judicial foreclosure and sale of real estate by county; persons not eligible to purchase; agents. 97-46. Mortgagee having right to redeem real estate under K.S.A. 79-2803 may not purchase same at public auction under K.S.A. 79-2804. 1998-45.

Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch79.htmlFetched: 10/20/2026