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REDEMPTION OF REAL ESTATE AND REMISSION, COMPROMISE OR RESPREAD OF REAL ESTATE TAXES

K.S.A. ch. 79, art. 24
in effect

K.S.A. 79-2401a Redemption of real estate bid off by county; partial redemption; period of redemption; interest; foreclosure on expiration of period.

79-2401a. Redemption of real estate bid off by county; partial redemption; period of redemption; interest; foreclosure on expiration of period. (a) (1) Except as provided by paragraph (2) and subsection (b), real estate bid off by the county for both delinquent taxes and special assessments, as defined by subsection (c), shall be held by the county until the expiration of two years from the date of the sale, subject only to the right of redemption as provided by this section. Any owner or holder of the record title, the owner's or holder's heirs, devisees, executors, administrators, assigns or any mortgagee or the owner's or holder's assigns may redeem the real estate sold in the sale at any time within two years after the sale by paying to the county treasurer the amount for which the real estate was sold plus the interest accrued, all delinquent taxes and special assessments and interest thereon that have accrued after the date of such sale which remain unpaid as of the date of redemption and costs and expenses of the sale and redemption, including, but not limited to, abstracting costs incurred in anticipation of a tax sale. (2) Any abandoned building or structure and the land accommodating such building or structure bid off by the county for either delinquent taxes or special assessments, or both, as defined by subsection (c), shall be held by the county until the expiration of one year from the date of the sale, subject only to the right of redemption as provided by this section. Any owner or holder of the record title, the owner's or holder's heirs, devisees, executors, administrators, assigns or any mortgagee or the owner's or holder's assigns may redeem the real estate sold in the sale at any time within one year after the sale by paying to the county treasurer the amount for which the real estate was sold plus the interest accrued, all delinquent taxes and special assessments and interest thereon that have accrued after the date of such sale which remain unpaid as of the date of redemption and costs and expenses of the sale and redemption, including, but not limited to, abstracting costs incurred in anticipation of a tax sale. When used in this subsection "abandoned building or structure and the land accommodating such building or structure" shall mean a building or structure which, for a period of at least one year, has been unoccupied and which there has been a failure to perform reasonable maintenance of such building or structure and the land accommodating such building or structure. (b) (1) Except as provided by paragraph (2), real estate which is a homestead under section 9 of article 15 of the Kansas Constitution and all real estate not described in subsection (a) shall be held by the county until the expiration of three years from the date of the sale and may be redeemed partially by paying to the county treasurer the amount of taxes for which the real estate was sold for one or more years, beginning with the first year for which the real estate was carried on the tax-sale book of the county plus interest at the rate prescribed by K.S.A. 79-2004 , and amendments thereto, on the amount from the date the same was carried on the sale book. Upon payment and partial redemption, the time when a tax foreclosure sale may be commenced shall be extended by the number of years paid in the partial redemption. (2) In Johnson county, real estate which is a homestead under section 9 of article 15 of the Kansas constitution and all real estate not described in subsection (a) shall be held by the county until the expiration of three years from the date of the sale and may be redeemed partially by paying to the county treasurer the amount of taxes for which the real estate was sold for one or more years, beginning with the most recent year for which the real estate was carried on the tax-sale book of the county plus interest at the rate prescribed by K.S.A. 79-2004 , and amendments thereto, on the amount from the date the same was carried on the sale book. (c) For the purpose of this act, the terms "real estate bid off by the county for both delinquent taxes and special assessments" and "real estate bid off by the county for either delinquent taxes or special assessments," or both, shall include only real estate on which there are delinquent taxes of a general ad valorem property tax nature or delinquent special assessments, or both, or other special taxes levied by a city, county or other municipality in response to a petition or request of the landowners. Upon publication of the listing of real estate subject to sale under the provisions of K.S.A. 79-2302 , and amendments thereto, the clerk of any city, county or other municipality which has levied special assessments during the past 10 years shall certify to the county treasurer those listed parcels of real estate which are located within a special assessment district, but no parcel shall be so certified unless the public improvement was constructed pursuant to a petition or request of one or more landowners sufficient to authorize the improvement under the applicable statutory special assessment procedure used by the city, county or other municipality. (d) If at the expiration of the redemption period, the real estate has not been redeemed, the real estate shall be disposed of by foreclosure and sale in the manner provided by K.S.A. 79-2801 et seq., and amendments thereto. L. 1941, ch. 375, § 14; L. 1980, ch. 308, § 28; L. 1984, ch. 355, § 2; L. 1992, ch. 319, § 6; L. 1993, ch. 257, § 1; L. 1995, ch. 254, § 7; L. 2002, ch. 185, § 22; L. 2007, ch. 126, § 2; July 1. Source or prior law: 79-2326, 79-2401. Revisor's Note: Section was amended twice in 1992 session, see also 79-2401b. Law Review and Bar Journal References: Title procedure in tax foreclosure proceedings under 1941 act, Frank S. Hodge and Ward Martin, 1942 J.C.B. 55. "Kansas Homestead Law," Roger L. Theis and Karl R. Swartz, 65 J.K.B.A. No. 3, 20, 23 (1996). Attorney General's Opinions: Delinquent taxes and assessments. 82-23. Real estate redemption; interest to be charged. 82-243. Foreclosure by county; sale for affordable low-income housing; tax abatement; constitutionality of K.S.A. 79-2811. 93-148. 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. 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. Partial payment of delinquent real estate taxes; foreclosure proceedings; county home rule. 96-50.

K.S.A. 79-2403 Certificate of redemption; entries on tax sales book.

79-2403. Certificate of redemption; entries on tax sales book. Upon redemption or partial redemption as provided in K.S.A. 79-2401a of any real estate sold for taxes and bid off by the county, the treasurer shall execute to the person so redeeming, a certificate, specifying the name of such person, the real estate so redeemed, and the amount of redemption money paid, which said redemption money shall be paid in lawful money of the United States. The treasurer shall enter on the book of tax sales, opposite such real estate, the name of the person redeeming or partially redeeming, the date of redemption, and the amount paid therefor. L. 1876, ch. 34, § 129; R.S. 1923, 79-2403; L. 1933, ch. 312, § 3; L. 1941, ch. 375, § 15; L. 1968, ch. 376, § 2; July 1. Source or prior law: L. 1862, ch. 198, § 8; L. 1866, ch. 118, § 87; G.S. 1868, ch. 107, § 102. Cross References to Related Sections: Judicial foreclosure and sale of real estate by county, see chapter 79, article 28.

K.S.A. 79-2415 Temporary remission and cancellation of penalties, costs and expenses up to September 1, 1941; interest rate after September 1, 1939.

79-2415. Temporary remission and cancellation of penalties, costs and expenses up to September 1, 1941; interest rate after September 1, 1939. With respect to all lands bid off for taxes in the name of the county at the tax sale of September, 1938, or prior years, and now held by said county, the owner, holder of record title, his or her heirs, executors, administrators, assigns or mortgagee may, at any time before September 1, 1939, the taxes due and payable November 1, 1938, having been paid, redeem said land or make partial redemption thereof by paying one or more half year's tax beginning with the first year for which said land was carried on the tax-sale book of the county, without the payment of any penalties, costs, expenses or interest which are hereby remitted. At any time before September 1, 1941, the taxes due November 1, 1938, and for subsequent years having been paid, said persons may redeem said lands or make partial redemption thereof by paying one or more one half year's tax beginning with the first year for which said land was carried on the tax-sale book of the county without paying any penalties, costs, or expenses, which are hereby remitted and by paying interest on such back tax at the rate of six percent per annum from September 1, 1939. In case redemption as provided herein is made by a mortgage holder, the mortgagor or his or her assigns may redeem from such mortgage holder or his or her assigns upon payment of the amount of taxes paid by such mortgage holder with interest at the rate of six percent per annum from the date of redemption by such mortgage holder. L. 1939, ch. 326, § 1; March 1. Source or prior law: L. 1933, ch. 313, § 1; L. 1933, ch. 120, § 1 (Special Session); L. 1935, ch. 307, § 1; L. 1937, ch. 365, § 1. Revisor's Note: Section 2 of L. 1939, ch. 326, see 79-2416. Cross References to Related Sections: Time for payment of taxes and interest for nonpayment and discounts, see 79-2004. CASE ANNOTATIONS 1. Effect of act on issuance of tax deeds discussed and tax deed held void. Dieterich v. Knox, 143 Kan. 698, 699, 56 P.2d 65. 2. L. 1935, ch. 307, did not suspend operation of K.S.A. 79-2801 et seq. Pawnee County Comm'rs v. Adams, 144 Kan. 787, 788, 789, 62 P.2d 844. 3. L. 1937, ch. 365, and L. 1939, ch. 326, do not prevent proceedings under K.S.A. 79-2801 et seq. Labette County Comm'rs v. Abbey, 151 Kan. 710, 711, 713, 100 P.2d 720. 4. 1939 act construed; prerequisites to obtaining benefits of act determined. Iola B. & L. Ass'n v. Allen County Comm'rs, 152 Kan. 365, 366, 367, 369, 370, 103 P.2d 788. 5. Construed; tax deed issued in contravention of 1935 act held void. Ruth v. Fletcher, 155 Kan. 473, 474, 475, 126 P.2d 237. 6. Act is applicable to minerals in place, when; tax deed void. Catlett v. Roemer, 174 Kan. 309, 310, 312, 313, 255 P.2d 1011.

K.S.A. 79-2415a Temporary remission and cancellation of penalties, costs, expenses and interest up to September 1, 1941.

79-2415a. Temporary remission and cancellation of penalties, costs, expenses and interest up to September 1, 1941. With respect to all lands bid off for taxes in the name of the county at the tax sale of September, 1940, or prior years, and now held by said county, the owners, holder of record title, his or her heirs, executors, administrators, assigns or mortgagees may, at any time before September 1, 1941, redeem said land by paying all of the delinquent taxes thereon without the payment of any penalties, costs, expenses or interest which are hereby remitted. In case redemption as provided herein is made by a mortgage holder, the mortgagor or his or her assigns may redeem from such mortgage holder or his or her assigns, upon payment of the amount of the taxes paid by such mortgage holder with interest at the rate of six percent per annum from the date of redemption by such mortgage holder. L. 1941, ch. 376, § 1; April 15. Revisor's Note: Sections 2, 3 and 4 of L. 1941, ch. 376, see 79-2416a through 79-2416c.

K.S.A. 79-2416 No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions.

79-2416. No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions. The various county treasurers shall not issue any tax-sale certificates nor shall the various county clerks execute any tax deeds prior to September 1, 1939, for lands bid off for taxes in the name of the county: Provided, That with respect to all lands bid off for taxes in the name of the county at the tax sale of September, 1938, or prior years, no tax-sale certificates nor tax deeds shall be issued or executed so long as all the current taxes beginning with taxes due November 1, 1938, have been paid: Provided, That if such lands have not been redeemed prior to September 1, 1941, tax-sale certificates and tax deeds shall be issued and executed as provided by law: And provided further, That unless such current taxes had been paid, tax-sale certificates and tax deeds shall be issued as provided by law: Provided further, That tax deeds may be executed in those instances where compromise tax-sale certificates have been assigned prior to the effective date of this act [*]. L. 1939, ch. 326, § 2; March 1. * "Act" see also 79-2415. Source or prior law: L. 1937, ch. 365, § 2. CASE ANNOTATIONS 1. 1939 act construed; prerequisites to obtaining benefits of act determined. Iola B. & L. Ass'n v. Allen County Comm'rs, 152 Kan. 365, 366, 369, 103 P.2d 788. 2. Act is applicable to minerals in place, when; tax deed void. Catlett v. Roemer, 174 Kan. 309, 310, 312, 313, 314, 255 P.2d 1011.

K.S.A. 79-2416a No tax-sale certificates nor tax deeds executed prior to September 1, 1941; exceptions.

79-2416a. No tax-sale certificates nor tax deeds executed prior to September 1, 1941; exceptions. The various county treasurers shall not issue any tax-sale certificates nor shall the various county clerks execute any tax deeds prior to September 1, 1941, for lands bid off for taxes in the name of the county: Provided, That if such lands have not been redeemed prior to September 1, 1941, tax-sale certificates and tax deeds shall be issued and executed as provided by law: Provided further, That tax deeds may be executed in those instances where tax-sale certificates have been assigned prior to the effective date of this act [*]. L. 1941, ch. 376, § 2; April 1. * "Act" see also 79-2415a, 79-2416b, 79-2416c.

K.S.A. 79-2416b Same; stay of proceedings.

79-2416b. Same; stay of proceedings. All actions for the foreclosure and sale of property for taxes as provided in article 28, chapter 79, of the General Statutes of 1935, or any acts amendatory thereof or supplemental thereto, shall be stayed and no further proceedings had until September 1, 1941. L. 1941, ch. 376, § 3; April 15.

K.S.A. 79-2416c Same; act supplemental.

79-2416c. Same; act supplemental. This act shall be supplemental to, and not amendatory of, section 79-2415 of the General Statutes Supplement of 1939. L. 1941, ch. 376, § 4; April 15.

K.S.A. 79-2416d Cancellation of real estate tax penalties and interest incurred prior to 1910.

79-2416d. Cancellation of real estate tax penalties and interest incurred prior to 1910. The state board of tax appeals shall have the authority, upon such application and proper showing as the board may require, to cancel all penalties and accrued interest on real estate taxes where such real estate taxes were incurred prior to January 1, 1910. L. 1951, ch. 504, § 1; L. 2008, ch. 109, § 104; L. 2014, ch. 141, § 111; July 1.

K.S.A. 79-2431 Action for foreclosure and sale of property of Bourbon county fair association stayed.

79-2431. Action for foreclosure and sale of property of Bourbon county fair association stayed. All actions for the foreclosure and sale of property owned by the Bourbon county fair association described as lots 1 through 10 of block 27 of the South Side Park addition to the city of Fort Scott, Bourbon county, Kansas, for delinquent and unpaid special assessments levied by the city of Fort Scott for the financing of sewer improvements and certified to the county clerk of Bourbon county for collection commencing in the year 1971 and annually thereafter, shall be stayed and no further proceedings had. L. 1984, ch. 56, § 1; April 5.

K.S.A. 79-2432 Same; redetermination of assessments; penalties and interest canceled.

79-2432. Same; redetermination of assessments; penalties and interest canceled. The board of county commissioners of Bourbon county is hereby authorized to negotiate on behalf of the Bourbon county fair association with the city of Fort Scott for the redetermination of the benefit accruing to such property and the determination of the amount of the cost of such improvement together with accrued interest thereon which should be assessed against such property. Any portion of the cost of such improvement together with the interest thereon which it is determined should not be assessed against the property of the Bourbon county fair association and which has not been assessed against other property within the benefit district may be paid by the city of Fort Scott from general funds of the city legally available for such purpose. Upon the redetermination of the amount of the assessment chargeable against the property of the Bourbon county fair association, such amount together with a number of installments to be determined by the governing body of the city shall be certified to the county clerk of Bourbon county and the amount so certified shall be collected as other taxes are collected. All penalties and accrued interest assessed against the Bourbon county fair association for failure to pay special assessments upon the property described in K.S.A. 79-2431 for the sewer improvements hereinbefore described are hereby canceled. L. 1984, ch. 56, § 2; April 5.
Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch79.htmlFetched: 10/20/2026

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