Printable Format79-1804. When tax due; lien on real property. All taxes shall be due on the first day of November of each year. A lien for all taxes shall attach to the real property subject to the same on the first day of November in the year in which such tax is levied, and such lien shall continue until such taxes and penalty, charges and interest which may have accrued thereon, shall be paid by the owner of the property or other person liable to pay the same: Provided, That in the event fee title to such property shall be acquired on or after the first day of January in any year and before the first day of November in such year by the United States government by purchase, condemnation or otherwise or shall be acquired by purchase, condemnation or otherwise for use exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent or charitable purposes, then the taxes shall become due immediately upon such property and a lien for such taxes shall attach to all such real estate prior to its being so conveyed or acquired, said taxes to be computed upon the basis of the levy for the year last preceding in which such property is so conveyed or acquired, and the amount of tax due shall be that proportion of the full year's tax as the period of the year to the date of the possession of such real property is taken under such condemnation proceedings or conveyance bears to the full year.
The county clerk shall immediately compute such taxes and certify the same to the county treasurer who shall proceed to collect such taxes as provided by law: Provided further, however, When property is acquired by condemnation proceedings the county treasurer shall certify the amount of the taxes to the court having jurisdiction of the condemnation proceedings in order that the notice may be served upon the lien holders as provided by law; the county attorney may also collect the amount of such taxes by civil action against the persons liable therefor.
History: L. 1876, ch. 34, § 85; R.S. 1923, 79-1804; L. 1949, ch. 467, § 1; L. 1959, ch. 365, § 28; June 30.
Source or prior law:
L. 1866, ch. 118, § 62; G.S. 1868, ch. 107, § 74.
Law Review and Bar Journal References:
"Survey of Kansas Law: Secured Transactions," J. Eugene Balloun, 32 K.L.R. 351, 366 (1984).
Attorney General's Opinions:
Lands or improvements omitted from listing on real property tax rolls. 81-187.
Interest charges on delinquent special assessments. 82-3.
Local option gross earnings (intangibles) tax; repeal. 83-14.
Certification of city tax levies, time; payments by county treasurer. 84-105.
Time for payment of real estate taxes; book of plats; receipt for taxes required. 85-81.
Escaped taxes on personal property; time for payment. 86-75.
Real estate foreclosure by county order of sale, deed, execution and recordation; tax lien. 88-175.
Groundwater management district powers; annual assessment against landowners; reduction of district; disposition of funds. 89-23.
Voluntary transfer of personal property before tax paid; lien. 90-121.
Timing of elimination of gross earnings tax by cities and municipalities. 93-84.
Tax foreclosure proceedings; K.S.A. 60-2201 and doctrine of lis pendens applied. 97-87.
Payment of real estate taxes on land before plat recorded; taxes "due and owing." 98-14.
CASE ANNOTATIONS
1. Tax deed not invalid because taxes for previous years included. Walker v. Douglass, 2 Kan. App. 706, 709, 43 P. 1143.
2. Homestead not exempt from lien for taxes. Canine v. Finnup, 5 Kan. App. 798, 799, 48 P. 992.
3. Void tax deed; ejectment; lien for taxes proper. Fairbanks v. Williams, 24 Kan. 16, 18; Russell v. Hudson, 28 Kan. 99, 101.
4. Change of county lines; tax deed held valid. Board of Regents v. Linscott, 30 Kan. 240, 261, 1 P. 81.
5. Sidewalk tax no lien upon premises until due and payable. Tull v. Royston, 30 Kan. 617, 618, 2 P. 866.
6. Taxes paid by mortgagee after last day; foreclosure proper. Ellwood v. Wolcott, 32 Kan. 526, 528, 4 P. 1056.
7. Sewer tax not a lien upon premises until tax is due. Gilmore, County Clerk v. Hentig, 33 Kan. 156, 172, 5 P. 781.
8. Time when lien attaches to property considered. Ritchie v. Mulvane, 39 Kan. 241, 251, 252, 17 P. 830.
9. Rights of grantees of purchaser at sheriff's sale; taxes unpaid. Gibson v. Gilman, 71 Kan. 320, 322, 80 P. 587.
10. Lien not destroyed by tender and refusal of valid taxes. Schiffer v. Douglass, 74 Kan. 231, 233, 86 P. 132.
11. Purchaser of void tax deed may have lien for taxes. Doty v. Maddux, 82 Kan. 416, 419, 108 P. 854.
12. Warranty against encumbrance; when lien for special assessments attached. Armstrong v. Trust Co., 96 Kan. 722, 723, 725, 153 P. 507.
13. When mandamus to compel tax levy must be instituted. School District v. Stanton County, 99 Kan. 763, 162 P. 1165.
14. Cited in considering when exempt character attaches. Trinity Evangelical Lutheran Church v. Wyandotte County Comm'rs, 118 Kan. 742, 745, 236 P. 809; City of Wichita v. Anderson, 119 Kan. 241, 237 P. 1024.
15. Cited in refusing to confirm a tax sale. Montgomery County Comm'rs v. Allen, 138 Kan. 265, 266, 25 P.2d 374.
16. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 816, 33 P.2d 312.
17. Void tax deed; judgment obtained by tax-deed holder supersedes lien hereunder. Bryant v. Clements, 142 Kan. 154, 158, 46 P.2d 7.
18. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 62, 46 P.2d 27.
19. Current unpaid taxes should be included in tax foreclosure judgment. Shawnee County Comm'rs v. Abbott, 155 Kan. 154, 157, 123 P.2d 318.
20. Mentioned; grantor liable under K.S.A. 79-1805. City of Arkansas City v. Ranney-Davis Mercantile Co., 179 Kan. 193, 194, 195, 294 P.2d 262.
21. 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.
22. Realty acquired by War Assets Administration prior to November 1 not taxable that year. Board of County Comm'rs v. United States, 105 F. Supp. 995, 1002.
23. County clerk's duties discussed; mandamus action involving uniform and equal assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 223, 226, 238, 436 P.2d 982.
24. Cited; case concerning taxing officials acting without statutory authority. Mobil Oil Corporation v. Medcalf, 207 Kan. 100, 103, 483 P.2d 1111.
25. Property taxes due when all annual income received; even though estate in land terminates before lien attaches. Rewerts v. Whittington, 1 Kan. App. 2d 557, 561, 563, 571 P.2d 58.
26. Delinquent taxes may be protested under K.S.A. 79-2005. In re Tax Protest of Rice, 228 Kan. 600, 603, 620 P.2d 312.
27. 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, 625 P.2d 494.
28. Challenge to additional tax creating lien hereunder involves adverse interest in property controlled by K.S.A. 60-507. Crawford v. Board of Johnson County Comm'rs, 13 Kan. App. 2d 592, 593, 776 P.2d 832 (1989).
29. Insolvent employer's obligation under Kansas workers compensation act was nontax in nature; not entitled to tax priority in bankruptcy. In Re Payne, 27 B.R. 809, 810, 814 (1983).
30. County tax liens which relate back before debtor's bankruptcy do not give county lien for unassessed taxes. In re Prairie Mining, Inc., 194 B.R. 248, 252 (1995).
31. Cited; Indian land excluded from boundaries of state not subject to taxation unless specifically included by treaty or act of Congress; state taxation of fee-patented Indian-owned land may be proper. In re Tax Exemption Application of Kaul, 261 Kan. 755, 766, 933 P.2d 717 (1997).
32. Taxes could not be treated as unsecured eighth priority claims under bankruptcy code under facts of the case. In re Bouton, 434 B.R. 624 (2010).