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79-3101.

History: L. 1925, ch. 273, § 1; Repealed, L. 2014, ch. 140, § 22; January 1, 2019.

Source or prior law:

L. 1915, ch. 250, § 1.

Cross References to Related Sections:

Real property definitions, see 77-201, ¶ 8, 79-102.

Law Review and Bar Journal References:

Real estate leases in Kansas, Richard L. Zinn, 17 K.L.R. 707, 718 (1969).

"The Kansas Office of the County Register of Deeds," Robert W. Parnacott, 80 J.K.B.A. No. 9, 34 (2011).

Attorney General's Opinions:

Applicability of mortgage registration fee on quitclaim deed filed under a separation agreement. 80-175.

Certain UCC financing statements subject to mortgage registration fee. 80-196.

Sale of land by watershed districts acquired by eminent domain; general powers. 81-24.

Mortgage of real property construed. 81-145.

Instruments subject to mortgage registration fee. 81-180.

Mortgage registration fee; instruments subject thereto; contracts for deed. 82-107.

Exemptions from mortgage registration fee. 82-207.

Instruments subject to and exemptions from mortgage registration fee. 83-119.

Federal court construction of mortgage registration fee as a stamp tax or similar tax. 84-121.

Mortgage of real property construed. 85-108.

Application of mortgage registration fee requirements to federal land banks. 86-78.

Mortgage registration; instruments subject thereto. 86-131.

Mortgage registration; instruments subject thereto. 86-137.

Lien on equitable interest of purchaser under an executory contract is a "mortgage" for purposes of statute. 87-127.

Real estate contracts; mortgage registration fees; federal exemptions. 87-190.

Banks for cooperatives; state taxation; mortgage registration tax. 88-60.

Mortgage registration; words and phrases defined; mortgage of real property. 90-117.

Mortgage registration fee; exemptions. 91-95.

Discusses exemption from mortgage registration fees for property added to mortgage or modification agreement. 2002-43.

CASE ANNOTATIONS

1. Action on mortgage, registration fees not paid, court should dismiss. Ditzen v. Given, 139 Kan. 506, 508, 32 P.2d 448.

2. Action on contract, fees not paid, under facts contract held enforceable. Coryell v. Hardy, 144 Kan. 194, 202, 58 P.2d 1151.

3. Statute is inapplicable to option contract to buy real estate. Dengel v. Lowder, 144 Kan. 735, 738, 62 P.2d 866.

4. Action on land contract, fee not paid, dismissal without prejudice proper. Scott v. Craft, 145 Kan. 172, 64 P.2d 10.

5. Home Owners' Loan Corporation not required to pay registration fee; evidence. Home Owners' Loan Corp. v. Anderson, 145 Kan. 209, 210, 64 P.2d 14.

6. Fee paid after action commenced; instrument admissible; judgment properly rendered thereon. Fowler v. Moore, 147 Kan. 108, 109, 110, 75 P.2d 222.

7. Real property defined; apportionment of fee between counties; act construed. Shawnee County Comm'rs v. Wright, 147 Kan. 542, 544, 546, 78 P.2d 44.

8. Statute inapplicable in action on note executed by husband alone. Debolt v. Sharp, 148 Kan. 298, 300, 80 P.2d 1054.

9. Deed of trust held to be a mortgage within act. Kansas City Life Ins. Co. v. Banaka, 150 Kan. 334, 336, 92 P.2d 63.

10. Inapplicable to contract executed before act went into effect. Hively v. Graff, 151 Kan. 594, 596, 100 P.2d 685.

11. Act construed; apportionment of fee between counties; real property defined. Shawnee County Comm'rs v. Wright, 153 Kan. 19, 21, 31, 32, 109 P.2d 184.

12. Section not applicable to contract for sale of real estate. Clark v. Axley, 174 Kan. 3, 4, 254 P.2d 313.

13. Section held applicable to assignment of oil and gas lease production payments. National Bank of Tulsa v. Warren, 177 Kan. 281, 282, 283, 284, 279 P.2d 262.

14. Instrument assigning oil and gas lease production payments held mortgage on real estate. National Bank of Tulsa v. Warren, 177 Kan. 281, 282, 283, 284, 279 P.2d 262.

15. Fee need be paid only once on same debt. Fourth National Bank v. Hill, 181 Kan. 683, 698, 314 P.2d 312.

16. Act discussed, construed, applied, held constitutional; creates tax, effect. Missouri Pacific Railroad Co. v. Deering, 184 Kan. 283, 285, 286, 336 P.2d 482.

17. Leasehold estate is an interest in land; mortgage registration fee required. First National Bank in Dallas v. Lowman, 193 Kan. 349, 351, 352, 395 P.2d 313.

18. Payment of registration fee not prerequisite to admission of deed in evidence. Berger v. Bierschbach, 201 Kan. 740, 745, 443 P.2d 186.

19. Mortgage and note of revision agreement constitutes an extension of mortgage within meaning of section. Meadowlark Hill, Inc. v. Kearns, 211 Kan. 35, 36, 37, 38, 39, 42, 505 P.2d 1127.

20. Mentioned; assignment of oil and gas lease subject to mortgage registration fee. Ingram v. Ingram, 214 Kan. 415, 421, 521 P.2d 254.

21. Lease agreement with option to purchase not subject to mortgage registration fee. Misco Industries, Inc. v. Board of Sedgwick County comm'rs, 235 Kan. 958, 962, 966, 685 P.2d 866 (1984).

22. Cited; superiority of partnership charging order (K.S.A. 56-328) over assignment constituting prior unperfected security interest examined. City of Arkansas City v. Anderson, 242 Kan. 875, 885, 752 P.2d 673 (1988).

23. Leases under Economic Development Revenue Bond Act, K.S.A. 12-1740 et seq., as true leases for purposes of bankruptcy code examined. In re Petroleum Products, Inc., 72 B.R. 739, 744 (1987).

24. Trust indenture issued pursuant to industrial revenue bond issue as mortgage subject to registration fee (K.S.A. 79-3102) examined. Mid-Central v. Board of Tax Appeals, 13 Kan. App. 2d 509, 516, 774 P.2d 363 (1989).

25. Cited; a Kansas contract for deed is treated as an equitable mortgage. In re Coffelt, 395 B.R. 133, 139 (2008).


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