Revisor's Note:

Transferred from K.S.A. 79-317.

K.S.A. 79-317 was also repealed by L. 1943, ch. 301, § 13 and a similar section enacted (see 79-2109).

Attorney General's Opinions:

Listing property for taxation; issuance of advanced tax notices and warrants. 81-11.

Taxation of royalty interest on oil and gas lease; sale of interest after assessment and before payment of tax. 87-20.

Voluntary transfer of personal property before tax paid; collection of tax. 87-82.

Taxation on property transferred to federal land bank before payment of taxes; collection. 87-135.

Collection and cancellation of personal property taxes; transfer before tax payment. 88-40.

Voluntary transfer of personal property before tax paid; lien. 90-121.

CASE ANNOTATIONS

1. Statute fixes lien on property transferred; enforcement of such lien. Witschy v. Seaman, 83 Kan. 634, 635, 112 P. 739.

2. Lien not defeated by possession of other property within state. Lumber Co. v. Chandler, 90 Kan. 561, 562, 135 P. 601.

3. Sheriff acting in good faith not liable for damages. Kasparek v. Throop, 98 Kan. 551, 158 P. 1114.

4. Statute applied to filling station and its equipment. Boxer v. Sears, 119 Kan. 733, 241 P. 443.

5. Lien where merchandise sold in bulk; who liable. Andrews v. Hunter, 122 Kan. 325, 251 P. 1106.

6. Lack of proof of additional personalty waived by admission in pleadings. Winslow v. Crete State Bank, 123 Kan. 722, 256 P. 975.

7. Act held discriminatory against nonresidents before amendment of K.S.A. 79-316 in 1930. Bivins v. Riley County Comm'rs, 141 Kan. 916, 917, 44 P.2d 229.

8. Taxes held not preferred claim against assignee of insolvent partnership. Bachman-Wise Motor Co. v. Comanche County, 143 Kan. 346, 348, 54 P.2d 965.

9. Voluntarily surrendered secured property not obtained through legal process; tax lien does not attach to buyer of same. Robbins-Leavenworth Floor Covering, Inc. v. Leavenworth Nat'l Bank & Trust Co., 229 Kan. 511, 512, 513, 514, 625 P.2d 494.

10. Bank/creditor acquired secured property from bankruptcy estate after January 1 and subsequently sold it; person whose property was assessed was estate, not seller. Palmer v. First Nat'l Bank of Kingman, 10 Kan. App. 2d 84, 87, 88, 692 P.2d 386 (1984).

11. K.S.A. 79-2020 enacted as response to tax loophole herein examined. In re Knights Athletic Goods, Inc., 98 B.R. 553, 555 (1989).

12. Kansas law governs distribution of debtor's interest in oil and gas lease sale proceeds after bankruptcy court lifts automatic stay. High Plains Oil, Ltd. v. National City Bank of Cleveland, 22 Kan. App. 2d 968, 971, 974, 925 P.2d 846 (1996).

13. Partition action satisfied definition of seized by any legal process; county has priority in proceeds over lienholders. High Plains Oil, Ltd. v. High Plains Drilling Program-1981, Ltd., 263 Kan. 1, 6, 946 P.2d 1382 (1997).