Printable Format79-2301. 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.
History: 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.