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FLOATING AND FEDERAL LIENS

K.S.A. ch. 79, art. 26
in effect

K.S.A. 79-2601 Period of lien of tax certificate; extension.

79-2601. Period of lien of tax certificate; extension. No tax certificate issued for the sale of real estate for delinquent taxes to an individual for which no tax deed shall have been taken out shall be a lien on such real estate after the expiration of five years from the date of such sale: Provided, That whenever any extension of the time for redemption of said property is secured as provided in sections 79-2326 and 79-2401 of the General Statutes of 1935 the lien of the tax certificate shall be extended a like period of time. L. 1881, ch. 114, § 1; R.S. 1923, 79-2601; L. 1933, ch. 312, § 9; L. 1937, ch. 366, § 1; April 7. Revisor's Note: L. 1905, ch. 499, § 2, omitted from Revised Statutes of 1923, in terms repealed 79-2601 through 79-2603 "insofar only as is necessary to give effect to this act." Attorney General's Opinions: Filing of floating and federal tax liens; fees; notice. 87-104. CASE ANNOTATIONS 1. Certificate assigned by county to individual; application of act. Park v. Hetherington, 9 Kan. App. 309, 61 P. 328. 2. Lien preserved by first deed; second deed issued later. Pierce v. Adams, 77 Kan. 46, 50, 93 P. 594. 3. Effect of issuance of insufficient deed considered. Gibson v. Fields, 79 Kan. 38, 39, 98 P. 1112. 4. Invalid deed issued; limitation not applicable to second deed. Young v. Gibson, 80 Kan. 264, 268, 269, 105 P. 3. 5. Tax deed executed on Sunday; lien under certificate not destroyed. Schiffer v. Douglass, 74 Kan. 231, 234, 86 P. 132.

K.S.A. 79-2602 Same; period of lien of tax certificate on real estate bid off for taxes by cities and counties; extension.

79-2602. Same; period of lien of tax certificate on real estate bid off for taxes by cities and counties; extension. When any real estate is or has been bid off for delinquent taxes to cities or counties and the tax certificate assigned, the lien thereof shall not be valid without a tax deed taken thereon after the expiration of four years from the date of such sale to the city or county where such assignment is made, more than one year prior to the expiration of four years from the sale; and when such assignment is made three or more years from the expiration of said sale, the said lien shall expire in one year after the date of such assignment, unless a tax deed be taken on such tax certificate within such time: Provided, That whenever any extension of the time for redemption of said property is secured as provided in sections one [ 79-2326 ] and two [ 79-2401 ] hereof the lien of the tax certificate shall be extended a like period of time. L. 1881, ch. 114, § 2; R.S. 1923, 79-2602; L. 1933, ch. 312, § 10; June 5.

K.S.A. 79-2603 Same; prior certificates.

79-2603. Same; prior certificates. In all cases where real property has been heretofore sold to individuals or to counties or cities for delinquent taxes, and the tax certificates assigned, the provisions of the foregoing sections shall apply to them, except that such person holding such tax certificates shall have one year after the taking effect of this act in which to take out such tax deeds. L. 1881, ch. 114, § 3; May 10; R.S. 1923, 79-2603.

K.S.A. 79-2604 Same; lien not impaired when deed fails to pass title or when real property bid off to city or county.

79-2604. Same; lien not impaired when deed fails to pass title or when real property bid off to city or county. Nothing herein shall be construed to impair the lien for taxes on real estate deeded for delinquent taxes, in case the deed shall from any cause fail to pass a title to such property; nor to impair the lien on any real property bid off to any city or county, and unassigned. L. 1881, ch. 114, § 4; May 10; R.S. 1923, 79-2604. Attorney General's Opinions: 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. CASE ANNOTATIONS 1. Successive deeds; first deed void; recovery of taxes, interest, etc. Geer v. Thrasher, 37 Kan. 657, 663, 16 P. 94. 2. Section not applicable when land not deeded for delinquent taxes. Gibson v. Fields, 79 Kan. 38, 39, 98 P. 1112. 3. Invalid deed will preserve lien on land. Young v. Gibson, 80 Kan. 264, 269, 105 P. 3. 4. Cited in refusing to confirm a tax sale. Montgomery County Comm'rs v. Allen, 138 Kan. 265, 266, 25 P.2d 374.

K.S.A. 79-2613 Federal liens; application of act thereto.

79-2613. Federal liens; application of act thereto. This act applies only to federal tax liens and to other federal liens' notices of which under any act of congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens. L. 1988, ch. 379, § 1; April 7.

K.S.A. 79-2614 Same; place of filing.

79-2614. Same; place of filing. (a) Notices of liens, certificates and other notices affecting federal tax liens or other federal liens must be filed in accordance with the provisions of this act. (b) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the register of deeds of the county in which the real property subject to the liens is situated. (c) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows: (1) If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the federal internal revenue code of 1986 as in effect on December 31, 1987, in the office of the secretary of state; (2) if the person against whose interest the lien applies is a trust that is not covered by paragraph (1), in the office of the secretary of state; (3) if the person against whose interest the lien applies is the estate of a decedent, in the office of the secretary of state; and (4) in all other cases, in the office of the register of deeds of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien. L. 1988, ch. 379, § 2; April 7.

K.S.A. 79-2615 Same; entitlement of lien to be filed.

79-2615. Same; entitlement of lien to be filed. Certification of notices of liens, certificates or other notices affecting federal liens by the secretary of the treasury of the United States or the secretary's designee, or by any official or entity of the United States responsible for filing or certifying of notice of any other lien, entitles them to be filed and no other attestation, certification or acknowledgment is necessary. L. 1988, ch. 379, § 3; April 7.

K.S.A. 79-2616 Same; duties of filing officers; methods of filing; certificate of notices on file; copies of documents on file, fees.

79-2616. Same; duties of filing officers; methods of filing; certificate of notices on file; copies of documents on file, fees. (a) If a notice of federal lien, a refiling of a notice of federal lien or a notice of revocation of any certificate described in subsection (b) is presented to a filing officer who is: (1) The secretary of state, the secretary shall cause the notice to be marked, held and indexed in accordance with part 5 of article 9 of the uniform commercial code, and amendments thereto, as if the notice were a financing statement within the meaning of the uniform commercial code, except the notice shall remain filed for 10 years from the date of filing, if the date of filing was on or after November 5, 1990, and liens filed prior to November 5, 1990, shall remain on file for a period of four years from the close of the preceding required refiling period; or (2) any other officer described in K.S.A. 79-2614 , and amendments thereto, the officer shall endorse thereon the officer's identification and the date and time of receipt and file it alphabetically or enter it in an alphabetical index showing the name and address of the person named in the notice; the date and time of receipt, the title and address of the official or entity certifying the lien and the total amount appearing on the notice of lien. (b) If a certificate of release, nonattachment, discharge or subordination of any lien is presented to the secretary of state for filing, the secretary shall: (1) Cause a certificate of release or nonattachment to be marked, held and indexed as if the certificate were a termination statement within the meaning of the uniform commercial code; and (2) cause a certificate of discharge or subordination to be marked, held and indexed as if the certificate were a release of collateral within the meaning of the uniform commercial code. (c) If a refiled notice of federal lien referred to in subsection (a) or any of the certificates or notices referred to in subsection (b) is presented for filing to any other filing officer specified in K.S.A. 79-2614 , and amendments thereto, such officer shall enter the refiled notice or the certificate with the date of filing in any alphabetical lien index. (d) Upon request of any person, the filing officer shall issue a certificate showing whether there is on file, on the date and hour stated therein, any notice of lien or certificate or notice affecting any lien filed pursuant to this act or pursuant to the uniform federal tax lien registration act, K.S.A. 79-2608 et seq., and amendments thereto, as it existed prior to the effective date of this act, naming a particular person, and if a notice or certificate is on file, giving the date and hour of filing of each notice or certificate. Upon request, the filing officer shall furnish a copy of any notice of federal lien, or notice or certificate affecting a federal lien. L. 1988, ch. 379, § 4; L. 1994, ch. 35, § 1; L. 2002, ch. 159, § 5; May 23.

K.S.A. 79-2617 Same; filing fees.

79-2617. Same; filing fees. The filing officer shall charge the same filing and information retrieval fees and credit the amounts in the same manner as financing statements filed under part 5 of article 9 of the uniform commercial code and amendments thereto. L. 1988, ch. 379, § 5; L. 2002, ch. 159, § 6; May 23.

K.S.A. 79-2618 Same; uniform application and construction.

79-2618. Same; uniform application and construction. This act shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this act among states enacting it. L. 1988, ch. 379, § 6; April 7.

K.S.A. 79-2619 Same; citation of act.

79-2619. Same; citation of act. This act may be cited as the uniform federal lien registration act. L. 1988, ch. 379, § 7; April 7.
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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