SALE OF REAL ESTATE FOR TAXES

K.S.A. ch. 79, art. 23

in effect

K.S.A. 79-2301 Real estate subject to sale.

79-2301. Real estate subject to sale. All real estate on which the taxes shall not have been paid as provided by law on or before May 10 in each year, commencing with the year 1941, shall be subject to sale as hereinafter provided. L. 1876, ch. 34, § 105; R.S. 1923, 79-2301; L. 1941, ch. 375, § 1; L. 2010, ch. 26, § 3; July 1. Source or prior law: L. 1866, ch. 118, § 65; G.S. 1868, ch. 107, § 80; L. 1874, ch. 131, § 2. Law Review and Bar Journal References: Survey of law of taxation, Leslie T. Tupy, 12 K.L.R. 333, 337 (1963). Attorney General's Opinions: Collection of taxes; notice of taxes charged; publication of fees. 82-4. Foreclosure by county; sale for affordable low-income housing; tax abatement; constitutionality of K.S.A. 79-2811. 93-148. Tax foreclosure proceedings; K.S.A. 60-2201 and doctrine of lis pendens applied. 97-87. CASE ANNOTATIONS 1. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 62, 46 P.2d 27. 2. Interest on taxes accruing after sale belongs to municipality making levy. Board of Education v. Franklin County Comm'rs, 149 Kan. 798, 801, 89 P.2d 841. 3. Section construed; various constitutional objections considered and act held valid. State v. Wyandotte County Comm'rs, 154 Kan. 222, 232, 117 P.2d 591. 4. Oil royalty interest extinguished by judicial tax foreclosure of mineral interest. Rathbun v. Williams, 154 Kan. 601, 602, 604, 121 P.2d 243. 5. 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, 197 P.2d 925. 6. 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.

K.S.A. 79-2302 Listing of real estate subject to sale, contents; notice of sale, contents.

79-2302. Listing of real estate subject to sale, contents; notice of sale, contents. Between July 1 and July 10 of each year, the county treasurer shall prepare a list of all real estate subject to sale, describing the real estate in the same manner as described of record in the office of the county clerk or the register of deeds of the county in which the real estate is located. The county treasurer also shall prepare an accompanying notice stating that the county treasurer will sell the real estate described in the list to the county for the amount of the delinquent taxes and legal charges due on the real estate and that the sale will be on or after the first Tuesday of September following publication of the notice under K.S.A. 79-2303 , and amendments thereto. The list shall show the names of the owners of the real estate, as shown of record in the office of the county clerk or the register of deeds of the county in which the real estate is located, the description and address, if available, of each tract or parcel of land and the total of the amount of unpaid taxes upon each tract or parcel. If any county treasurer at any time discovers that any tract or lot of real estate has not been put on the list of delinquent taxes and not sold for any preceding year, the treasurer shall be required to place the omitted tract or lot on the list of delinquent taxes for the current year, and sell the tract or lot as directed by this act in other cases. L. 1876, ch. 34, § 106; R.S. 1923, 79-2302; L. 1941, ch. 375, § 2; L. 1959, ch. 385, § 1; L. 1961, ch. 452, § 1; L. 1974, ch. 435, § 1; L. 1982, ch. 166, § 2; L. 1983, ch. 321, § 1; July 1. Source or prior law: L. 1866, ch. 118, § 66; L. 1867, ch. 160, § 2; G.S. 1868, ch. 107, § 81; L. 1869, ch. 120, § 1; L. 1874, ch. 131, § 3. Attorney General's Opinions: Collection of taxes; notice of taxes charged; publication of fees. 82-4. Sewer districts; collection of special assessments and enforcement of delinquencies. 82-95. Upon payment of delinquent taxes, taxpayer's name may be removed from delinquent taxpayer list. 2003-24. Procedure may not be used to collect taxes for which tax exemption request pending until exemption denied. 2007-11. CASE ANNOTATIONS 1. Notice must state that sale will be made by treasurer. Casner v. Gahlman, 6 Kan. App. 295, 296, 51 P. 56. 2. Notice must state place of sale. Russell v. Hudson, 24 Kan. 571. 3. Sale advertised for one place, sale made at another, tax deed void. Richards v. Cole, 31 Kan. 205, 1 P. 647. 4. Effect of omission of words "at public auction"; deed voidable. Hafey v. Bronson, 33 Kan. 598, 599, 7 P. 239. 5. Effect of delay in making out list; publication within time. Stout v. Coates, Assignee, 35 Kan. 382, 384, 11 P. 151. 6. Variance in descriptions held sufficient to avoid deed. Gibson v. Walters, 86 Kan. 101, 105, 119 P. 319.

K.S.A. 79-2302a Same; errors or irregularities in notices not to affect sale or title.

79-2302a. Same; errors or irregularities in notices not to affect sale or title. No irregularity or informality in the advertisement nor any error or omission in the listing of the names shall affect the legality of the sale or the title to any real estate subject to sale or sold for taxes under the act of which K.S.A. 79-2302 is amendatory, or under the act providing for judicial foreclosure and sale of realty by county. L. 1959, ch. 385, § 2; June 30.

K.S.A. 79-2303 Publication of listing of real estate subject to sale; costs.

79-2303. Publication of listing of real estate subject to sale; costs. (a) The county treasurer shall cause the notice and list prepared under K.S.A. 79-2302 , and amendments thereto, to be published in the official county newspaper or in a newspaper of general circulation in the county in accordance with the provisions of K.S.A. 64-101 , and amendments thereto. The notice and list shall be submitted to the newspaper on or before August 1 of each year and shall be published once each week for three consecutive weeks immediately prior to the week when the day of sale will occur. The county treasurer also shall cause a copy of the list and notice to be posted in some conspicuous place in the county treasurer's office. The cost of publication of the notice and list shall be paid from the general fund of the county, and a $15 fee for each tract or lot shall be added to the tax due for the tract or lot as part of the costs of collection. The fee shall be collected in the manner provided for the collection of the unpaid taxes. L. 1876, ch. 34, § 107; R.S. 1923, 79-2303; L. 1941, ch. 375, § 3; L. 1982, ch. 166, § 3; L. 1989, ch. 294, § 2; L. 1994, ch. 68, § 4; July 1. Source or prior law: L. 1866, ch. 118, § 67; G.S. 1868, ch. 107, § 82. Attorney General's Opinions: County commissioners; powers and duties; control of expenditures and printing. 85-57. Foreclosure by county; sale for affordable low-income housing; tax abatement; constitutionality of K.S.A. 79-2811. 93-148. Upon payment of delinquent taxes, taxpayer's name may be removed from delinquent taxpayer list. 2003-24. CASE ANNOTATIONS 1. Treasurer publishes tax list under order of county board. Wren & Clawson v. Comm'rs of Nemaha Co., 24 Kan. 301, 304, 305. 2. Loss or destruction of notice does not render sale void. Davis v. Harrington, 35 Kan. 196, 10 P. 532. 3. Publication of notice; time of first publication; notice held valid. Tidd v. Grimes, 66 Kan. 401, 71 P. 844.

K.S.A. 79-2304 Same; affidavit of publication.

79-2304. Same; affidavit of publication. Every printer who shall publish such list and notice shall immediately after the last publication thereof transmit to the treasurer of the proper county an affidavit of such publication, made by such person to whom the fact of publication shall be known. No printer shall be paid for such publication who shall fail to transmit such affidavit before the date of the sale. The county treasurer shall also make, or cause to be made, an affidavit or affidavits of the printing of such list and notice as above required; all of which shall be carefully preserved by him or her, and deposited as hereinafter specified. L. 1876, ch. 34, § 108; R.S. 1923, 79-2304; L. 1941, ch. 375, § 4; September 1. Source or prior law: L. 1866, ch. 118, § 68; G.S. 1868, ch. 107, § 83. CASE ANNOTATIONS 1. Statement and affidavit of printer held substantial compliance with statute. Mims v. Comm'rs of Finney Co., 3 Kan. App. 622, 623, 44 P. 38. 2. Transmission of affidavit to treasurer; presumed transmitted to treasurer. Douglass v. Craig, 4 Kan. App. 99, 104, 46 P. 197. Reversed: Douglass v. Craig, 58 Kan. 814, 48 P. 917. 3. Curative act relating to Graham county held constitutional. (L. 1895, ch. 271.) Inlow v. Graham County, 6 Kan. App. 391, 51 P. 65. 4. Affidavit prima facie evidence of time and manner of publication. City Rly. Co. v. Chesney, 30 Kan. 199, 201, 1 P. 520. 5. Prima facie evidence furnished by deed overthrown by affidavit. City Rly. Co. v. Chesney, 30 Kan. 199, 201, 1 P. 520. 6. Omission of affidavit of county treasurer is mere irregularity. Stout v. Coates, Assignee, 35 Kan. 382, 384, 11 P. 151. 7. Charge for printing illegal when affidavit not transmitted as prescribed. Fox v. Cross, 39 Kan. 350, 355, 18 P. 300. 8. Tax sale vitiated by including illegal fee for printing notice. Blanchard v. Hatcher, 40 Kan. 350, 20 P. 15. 9. Printer cannot recover pay for printing when affidavit not transmitted. Moriarty v. Comm'rs of Morris Co., 52 Kan. 199, 200, 34 P. 781. 10. Deed voidable if fee included when affidavit not transmitted. Douglass v. Walker, 57 Kan. 328, 330, 46 P. 318. 11. Requirement concerning proof by printer not applicable to redemption notice. Morrow v. Inge, 89 Kan. 481, 483, 131 P. 1184. 12. Erroneous inclusion of printer's advertising fees; sufficiency of evidence. Lyle v. Raynolds, 112 Kan. 365, 368, 210 P. 1093. 13. Tax deeds held voidable for wrongful inclusion of advertising fees. Martin v. Cundell, 140 Kan. 635, 636, 38 P.2d 100. 14. Deed voidable if fee included when affidavit not transmitted. Pearcy v. Williams, 163 Kan. 439, 441, 442, 443, 447, 183 P.2d 243.

K.S.A. 79-2305 Publication of lists during years 1909 and 1910.

79-2305. Publication of lists during years 1909 and 1910. Laws 1913, chapter 221, section 1, included by reference. [Provides for payment for publication of tax-sale notice during the years 1909 and 1910 within five years after such publication. Validates all deeds issued based upon such tax-sale notice with relation to proof of publication.] R.S. 1923, 79-2305.

K.S.A. 79-2306 Time of sale; county treasurer to bid off in name of county.

79-2306. Time of sale; county treasurer to bid off in name of county. On the day designated in the notice of sale the county treasurer shall sell the real estate on which the taxes and legal charges have not been paid, and it shall be the duty of the county treasurer of such county, to bid off in the name of the county all real estate advertised for sale for delinquent taxes for the amount of the delinquent taxes and the legal charges due thereon, including the costs of advertising and the fees for selling, and no bid shall be received by said county treasurer from any other person for the real estate so sold. L. 1876, ch. 34, § 109; R.S. 1923, 79-2306; L. 1941, ch. 375, § 5; September 1. Source or prior law: L. 1866, ch. 118, § 69; G.S. 1868, ch. 107, § 84; 79-2325. Attorney General's Opinions: Partial payment of delinquent real estate taxes; foreclosure proceedings; county home rule. 96-50. 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. Illegal amount charged by county for advertising; tax deed invalid. Genthner v. Lewis, 24 Kan. 309, 310. 2. Sale other than at public auction; sale illegal and voidable. Young v. Rheinecher, 25 Kan. 366. 3. Ten-cent fee "for selling" each tract or town lot illegal. Hapgood v. Morten, 28 Kan. 764, 768. 4. Bidders not bidding against each other; sale held not void. Davis v. Harrington, 35 Kan. 196, 10 P. 532. 5. Sale must follow assessment; county treasurer cannot apportion taxes. Heil v. Redden, 38 Kan. 255, 16 P. 743. 6. Showing of time of sale on face of deed; validity. Edwards v. Sims, 40 Kan. 235, 19 P. 710. 7. Purchaser at tax sale entitled to compensation for improvements. McDonald v. Kelson, 79 Kan. 105, 108, 98 P. 772. 8. Current unpaid taxes should be included in tax foreclosure judgment. Shawnee County Comm'rs v. Abbott, 155 Kan. 154, 155, 123 P.2d 318.

K.S.A. 79-2315 Name in which real estate sold.

79-2315. Name in which real estate sold. When any real estate is sold for taxes, it shall not be necessary to sell it as the property of any person or persons; and no sale of any real estate for taxes shall be considered invalid on account of its having been charged on the tax roll in any other name than that of the rightful owner, but such real estate must be in other respects described on the tax roll as provided by K.S.A. 79-2316 , and the taxes for which it is sold must be due and unpaid at the time of such sale. L. 1876, ch. 34, § 118; R.S. 1923, 79-2315; L. 1941, ch. 375, § 6; September 1. Source or prior law: L. 1866, ch. 118, § 75; G.S. 1868, ch. 107, § 92. CASE ANNOTATIONS 1. Sale not vitiated by failure to enter owner's true name. Pritchard v. Madren, 24 Kan. 486, 492. 2. Omission of name of owner from notices; sale not invalidated. Shoup v. C. B. U. P. Rld. Co., 24 Kan. 547, 562. 3. Mentioned; tax foreclosure action; mortgage foreclosure purchaser made defendant but not as owner, effect. Sheridan County Comm'rs v. Acre, 160 Kan. 278, 286, 287, 160 P.2d 250. 4. 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, 647, 649, 197 P.2d 925.

K.S.A. 79-2316 Description of real estate in tax proceedings.

79-2316. Description of real estate in tax proceedings. It shall be sufficient to describe real estate in all proceedings relative to assessing, advertising, selling or foreclosing the same for taxes by initial letter, abbreviations and figures, to designate the township, range, section or parts of section, and also the number of lots and blocks. All of such descriptions which shall indicate the real estate intended with ordinary and reasonable certainty and which would be sufficient between grantor and grantee in an ordinary conveyance, shall be sufficient. L. 1876, ch. 34, § 119; R.S. 1923, 79-2316; L. 1941, ch. 375, § 7; September 1. Source or prior law: G.S. 1868, ch. 107, § 93; 79-2906. CASE ANNOTATIONS 1. Abbreviated description of land held not void. Comm'rs of Jefferson Co. v. Johnson, 23 Kan. 717, 720, 721. 2. Lot described as platted includes land appurtenant; vacated street; description sufficient. Marion County Comm'rs v. Clark, 157 Kan. 132, 138, 138 P.2d 449. 3. Under facts description in tax foreclosure action held sufficient. Board of County Comm'rs of Cherokee County v. Smith, 169 Kan. 623, 625, 220 P.2d 131. 4. Description of property in tax foreclosure proceeding sufficient; service by publication constitutional. Board of County Commissioners v. Alldritt, 217 Kan. 331, 335, 336, 536 P.2d 1377.

K.S.A. 79-2317 Record of sales; contents of list; duty of county treasurer in counties of less than 100,000 to furnish duplicate to county clerk; exception.

79-2317. Record of sales; contents of list; duty of county treasurer in counties of less than 100,000 to furnish duplicate to county clerk; exception. The county treasurer shall immediately after the close of the sale of real estate for taxes record a list of all real estate in a book prepared for that purpose. Said list shall contain: (1) The date of sale thereof. (2) The name of the owner or owners, if known. (3) The description of each tract or lot. (4) The name of the county as purchaser. (5) The total amount of taxes at the time of sale. (6) Columns for showing the name of person redeeming, and date of redemption. (7) Columns for showing total amount paid for redemption. (8) Columns for showing date of foreclosing and name of person to whom sold on foreclosure sale. The county treasurer of all counties having a population of less than one hundred thousand (100,000) except the county treasurer of any county having a population of more than forty thousand (40,000) and less than fifty thousand (50,000), and having an assessed tangible valuation of more than one hundred million dollars ($100,000,000), shall furnish the county clerk with a duplicate of the record of sales herein provided for. L. 1876, ch. 34, § 120; R.S. 1923, 79-2317; L. 1941, ch. 375, § 8; L. 1968, ch. 86, § 1; July 1. Source or prior law: L. 1866, ch. 118, § 76; G.S. 1868, ch. 107, § 94.

K.S.A. 79-2318 Sale papers filed with county clerk.

79-2318. Sale papers filed with county clerk. The county treasurer shall file with the county clerk all affidavits, notices and papers having reference to such tax sale, to be preserved by him or her. L. 1876, ch. 34, § 121; R.S. 1923, 79-2318; L. 1941, ch. 375, § 9; September 1. Source or prior law: L. 1866, ch. 118, § 77; G.S. 1868, ch. 107, § 95. CASE ANNOTATIONS 1. Documents not on file, presumed not to exist. Morrill v. Douglass, 14 Kan. 293, 303. 2. Redemption notice certified by treasurer, not by clerk, incompetent evidence. Bergman v. Bullitt, 43 Kan. 709, 712, 23 P. 938. 3. Copy of official county paper found among treasurer's files admissible. Morrow v. Inge, 89 Kan. 481, 483, 131 P. 1184. 4. Evidence did not require finding that printer's fees erroneously included. Lyle v. Raynolds, 112 Kan. 365, 368, 210 P. 1093. 5. Cited; tax deeds held voidable for wrongful inclusion of advertising fees. Martin v. Cundell, 140 Kan. 635, 636, 38 P.2d 100.

K.S.A. 79-2319 Taxation and sale of real estate bid off by county; subsequent taxes and additional lien.

79-2319. Taxation and sale of real estate bid off by county; subsequent taxes and additional lien. All real estate bid off for the county at any tax sale shall continue liable to be taxed in the same manner as if they were property of individuals, and such taxes and charges shall be a lien upon such real estate; but no real estate so bid off for the county shall be sold for any taxes levied subsequent to such bid until they have been redeemed, or shall be foreclosed by the county and sold at foreclosure sale. If the subsequent taxes shall not be paid such real estate shall be advertised with, and in the same manner as, the other real estate on which the taxes are not paid, and shall be subject to the same charges as if they should be sold. The treasurer shall enter such taxes and charges in the book of tax sales of the year in which said real estate was sold to the county, opposite such real estate, and such taxes and charges shall constitute an additional lien. L. 1876, ch. 34, § 122; L. 1911, ch. 327, § 1; R.S. 1923, 79-2319; L. 1941, ch. 375, § 10; September 1. Source or prior law: L. 1866, ch. 118, § 78; L. 1867, ch. 160, § 1; G.S. 1868, ch. 107, § 96. CASE ANNOTATIONS 1. Land sold to county not to be again sold, etc. Belz v. Bird, 31 Kan. 139, 142, 1 P. 246; Flint v. Dulany, 37 Kan. 332, 335, 15 P. 208; Nicholson v. Hale, 73 Kan. 599, 600, 85 P. 592. 2. Tax sale after land bid in by county held void. Trustees v. Hewitt, 37 Kan. 107, 109, 14 P. 540. 3. Delinquent taxes not chargeable when certificate assigned; not a lien. Gibson v. Trisler, 73 Kan. 397, 85 P. 413. 4. Taxes for subsequent years entered in deed; deed not void. Milburn v. Beaty, 81 Kan. 696, 697, 699, 106 P. 1065. 5. Notice should not include delinquent tax for year preceding notice. Jones v. Harper, 102 Kan. 539, 540, 171 P. 655. 6. Wife disqualified to acquire tax title to husband's land. Purl v. Purl, 107 Kan. 314, 316, 191 P. 297. 7. Right of person subsequently paying taxes before property redeemed considered. Sedgwick County Comm'rs v. Conners 121 Kan. 105, 107, 245 P. 1030.

K.S.A. 79-2322 Sale in October when not sold in September; sale after injunction enjoining sale dissolved; publication notice.

79-2322. Sale in October when not sold in September; sale after injunction enjoining sale dissolved; publication notice. If any county treasurer shall unavoidably omit or fail to sell any real estate for unpaid taxes on the first Tuesday of September, he or she shall advertise and sell such real estate on the fourth Monday of October next ensuing, and such advertisement and sale shall conform in all respects to the provisions of this act, and shall be as binding and valid as if such sale had been made on the first Tuesday of September. If any real estate on which the taxes shall not have been paid has been advertised as provided by law, and has not been sold to the county by reason of any injunction or judicial proceeding, after such injunction shall have been dissolved it shall only be necessary for the county treasurer to cause to be published in some newspaper of general circulation in his or her county a notice stating that such real estate was not sold, by reason of such injunction; and such real estate shall be sold to the county at such time and place as shall therein be specified, which time shall not be less than ten days from the date of publication, said sale to be conducted in the same manner as herein provided for the sale of other real estate for delinquent taxes. L. 1876, ch. 34, § 125; R.S. 1923, 79-2322; L. 1941, ch. 375, § 11; September 1. Source or prior law: L. 1866, ch. 118, § 94; G.S. 1868, ch. 107, § 99; L. 1874, ch. 131, § 6. CASE ANNOTATIONS 1. Construction of recital in deed as to time of sale. Edwards v. Sims, 40 Kan. 235, 242, 19 P. 710; Clarke v. Tilden, 72 Kan. 574, 84 P. 139. 2. Special recitals in deeds based on October sales unnecessary. Clarke v. Tilden, 72 Kan. 574, 84 P. 139.

K.S.A. 79-2323 Penalties and interest on sale after injunction dissolved.

79-2323. Penalties and interest on sale after injunction dissolved. In case the county treasurer shall be restrained by reason of an injunction, and the injunction shall be dissolved, the treasurer, at the sale provided for in K.S.A. 79-2322 , shall include all penalties and interest that would have accrued had the sale taken place at the time fixed by law. L. 1876, ch. 34, § 126; R.S. 1923, 79-2323; L. 1941, ch. 375, § 12; September 1. Cross References to Related Sections: Penalties and interest on personalty where injunction restraining collection dissolved, see 79-2108. CASE ANNOTATIONS 1. Section held constitutional and valid; penalty; tax upon railroad property held tax due on personal property. Railway Co. v. Labette County, 9 Kan. App. 545, 59 P. 383; Railway Co. v. Labette County, 62 Kan. 550, 551, 64 P. 56; Railway Co. v. Miami County, 67 Kan. 434, 438, 73 P. 103. 2. Penalty herein provided applies only to taxes in dispute. Rogers v. K. C. T. & W. Rld. Co., 48 Kan. 471, 473, 29 P. 761. 3. Party enjoining taxes is liable for penalty on part wrongfully enjoined. Jaggar v. Davis, 121 Kan. 737, 250 P. 260.

K.S.A. 79-2323a Sale upon dissolution of injunction; publication notice.

79-2323a. Sale upon dissolution of injunction; publication notice. In all cases where the collection of any tax has been enjoined, prior to the publication of the notice of sale of real estate for delinquent taxes, and the injunction shall be dissolved, the county treasurer shall proceed to sell to the county the real estate upon which such tax was charged, first giving two weeks notice thereof by publishing once each week for two consecutive weeks immediately prior to the date fixed for the sale in some newspaper of general circulation in said county, a notice stating the time and place of the sale and the amount of said taxes; said sale and proceedings to be conducted in the same manner as prescribed by this act for the sale of real estate for delinquent taxes. L. 1941, ch. 375, § 13; September 1. Source or prior law: 79-2321.

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