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79-2415. Temporary remission and cancellation of penalties, costs and expenses up to September 1, 1941; interest rate after September 1, 1939. With respect to all lands bid off for taxes in the name of the county at the tax sale of September, 1938, or prior years, and now held by said county, the owner, holder of record title, his or her heirs, executors, administrators, assigns or mortgagee may, at any time before September 1, 1939, the taxes due and payable November 1, 1938, having been paid, redeem said land or make partial redemption thereof by paying one or more half year's tax beginning with the first year for which said land was carried on the tax-sale book of the county, without the payment of any penalties, costs, expenses or interest which are hereby remitted.

At any time before September 1, 1941, the taxes due November 1, 1938, and for subsequent years having been paid, said persons may redeem said lands or make partial redemption thereof by paying one or more one half year's tax beginning with the first year for which said land was carried on the tax-sale book of the county without paying any penalties, costs, or expenses, which are hereby remitted and by paying interest on such back tax at the rate of six percent per annum from September 1, 1939.

In case redemption as provided herein is made by a mortgage holder, the mortgagor or his or her assigns may redeem from such mortgage holder or his or her assigns upon payment of the amount of taxes paid by such mortgage holder with interest at the rate of six percent per annum from the date of redemption by such mortgage holder.

History: L. 1939, ch. 326, § 1; March 1.

Source or prior law:

L. 1933, ch. 313, § 1; L. 1933, ch. 120, § 1 (Special Session); L. 1935, ch. 307, § 1; L. 1937, ch. 365, § 1.

Revisor's Note:

Section 2 of L. 1939, ch. 326, see 79-2416.

Cross References to Related Sections:

Time for payment of taxes and interest for nonpayment and discounts, see 79-2004.

CASE ANNOTATIONS

1. Effect of act on issuance of tax deeds discussed and tax deed held void. Dieterich v. Knox, 143 Kan. 698, 699, 56 P.2d 65.

2. L. 1935, ch. 307, did not suspend operation of K.S.A. 79-2801 et seq. Pawnee County Comm'rs v. Adams, 144 Kan. 787, 788, 789, 62 P.2d 844.

3. L. 1937, ch. 365, and L. 1939, ch. 326, do not prevent proceedings under K.S.A. 79-2801 et seq. Labette County Comm'rs v. Abbey, 151 Kan. 710, 711, 713, 100 P.2d 720.

4. 1939 act construed; prerequisites to obtaining benefits of act determined. Iola B. & L. Ass'n v. Allen County Comm'rs, 152 Kan. 365, 366, 367, 369, 370, 103 P.2d 788.

5. Construed; tax deed issued in contravention of 1935 act held void. Ruth v. Fletcher, 155 Kan. 473, 474, 475, 126 P.2d 237.

6. Act is applicable to minerals in place, when; tax deed void. Catlett v. Roemer, 174 Kan. 309, 310, 312, 313, 255 P.2d 1011.


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