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79-3102.

History: L. 1925, ch. 273, § 2; L. 1973, ch. 395, § 1; L. 1979, ch. 317, § 1; L. 1985, ch. 322, § 1; L. 1990, ch. 351, § 3; L. 1992, ch. 265, § 4; L. 1994, ch. 250, § 3; L. 2014, ch. 140, § 15; Repealed, L. 2014, ch. 140, § 22; January 1, 2019.

Source or prior law:

L. 1915, ch. 250, § 2.

Law Review and Bar Journal References:

Annotation No. 22 below discussed in 1957-59 survey of debtor-creditor law, Wesley E. Brown, 8 K.L.R. 265, 268 (1959).

Developments in debtor-creditor law between 1965 and 1969, Robert B. Morton, 18 K.L.R. 351, 368 (1970).

"Alternate Methods of Financing the Sale and Purchase of Single Family Residences: Representing the Buyer and the Seller." Peter M. DiGiovanni, 50 J.K.B.A. 179, 190 (1981).

"The Kansas Office of the County Register of Deeds," Robert W. Parnacott, 80 J.K.B.A. No. 9, 35 (2011).

Attorney General's Opinions:

Mortgage by municipal housing authority to local bank is subject to mortgage registration fee. 80-7.

Exemption from payment of mortgage registration fee. 80-76.

Mortgage registration fee due when security interest is created in oil and gas leasehold. 80-155.

Mortgage of real property construed. 81-145.

Instruments subject to mortgage registration fee. 81-180.

Computation of amount due for mortgage registration fee. 81-229.

Mortgage registration fee; computation of amount due. 82-91.

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

Mortgage of oil and gas leasehold interest. 82-129.

Exemptions from mortgage registration fee. 82-207.

Apportionment of mortgage registration fee on property in two or more counties. 83-50.

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 registration; mortgage registration fee. 85-23.

Recording of mortgage, the sole purpose of which is to correct previously recorded mortgage, is exempt from fee. 85-113.

Federal deposit insurance corporation is exempt from mortgage registration fee requirements. 85-144.

Assessment of mortgage registration tax on future advances clause. 86-79.

Mortgage registration; instruments subject thereto. 86-131.

Mortgage registration; instruments subject thereto. 86-137.

Mortgage registration; refunds. 87-68.

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

Mortgage registration and intangibles; mortgage registration; instruments subject thereto. 87-162.

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

Mortgage registration—amount of fee based on amount of debt secured. 90-61.

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

Exemptions from mortgage registration fee. 90-127.

Mortgage with close-ended future advance clause; registration fee; exemptions. 91-81.

Mortgage registration fee; exemptions. 91-95.

Calculating fee for mortgage registration. 92-157.

Mortgage registration; fee; future advances clause. 93-43.

Mortgage registration fee on assigned refinancing mortgage. 93-82.

Mortgage registration fee; exemptions; refinancing mortgage assigned to parent corporation. 93-156.

Mortgage filed by city is exempt from fee if mortgage instrument is used exclusively by city. 96-64.

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

Unless incorporated by reference, affidavit is insufficient to alter amount of debt or obligation being secured by a mortgage. 2003-12.

Nonexempt lender who records mortgage assigned by exempt lender is not required to pay mortgage registration fee. 2009-6.

Register of deeds under no duty to record an assignment of CRP payments; CRP contracts do not affect title. 2009-7.

Notice of a commercial real estate broker's lien is a "mortgage of real property" as such term is defined by the mortgage registration act and a commercial real estate broker must pay the mortgage registration fee before filing such notice. 2012-34.

CASE ANNOTATIONS

1. No valid constitutional objection raised. Davis-Wellcome Mortgage Co. v. Haynes, 119 K. 1, 6, 237 P. 918. Overruled: Voran v. Wright, 129 K. 601, 607, 284 P. 807.

2. Necessity for registration fee when additional security given considered. Union Pac. Rld. Co. v. Stratemeyer, 119 K. 8, 237 P. 873.

3. Section considered in determining division of building and loan assets for taxation. Arkansas City Savings, B. & L. Ass'n v. Murray, 127 K. 208, 272 P. 135.

4. Section considered in determining deductions allowable to life insurance companies. State, ex rel., v. Haynes, 128 K. 343, 278 P. 39.

5. Act held constitutional. Citizens Bank v. State Tax Commission, 132 K. 5, 294 P. 940.

6. No additional fee required because liability increased by accumulated interest and taxes. Frost v. Kirkpatrick, 141 K. 517, 41 P.2d 719.

7. Statute inapplicable to mortgages recorded before its passage and held by nonresidents. Brattleboro Savings Bank v. Arbegast, 142 K. 293, 294, 46 P.2d 884.

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

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

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

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

12. Payment of fee before trial sufficient to maintain action on contract. Lewis v. Independence Hotels Co., 150 K. 840, 843, 96 P.2d 605.

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

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

15. Question whether mortgage registration fee due or payable on extension agreement discussed. Nebraska Hardware Mut. Ins. Co. v. Johnson, 156 K. 756, 759, 760, 761, 762, 137 P.2d 125.

16. Fee must be paid before instrument may be offered in evidence. Nebraska Hardware Mut. Ins. Co. v. Johnson, 156 K. 756, 759, 760, 761, 762, 137 P.2d 125.

17. Tax properly assessed on mineral lease mortgages where instruments covered real estate; no showing mortgage was supplemental and additional security, tax properly collected; exemption strictly construed. First Nat'l Bank v. Lovitt, 158 K. 535, 536, 539, 148 P.2d 738.

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

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

20. Mortgage on church property not exempt from payment of fee. Assembly of God v. Sangster, 178 K. 678, 680, 290 P.2d 1057.

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

22. Mortgage for future advances; $1,000 noted thereon when registered; additional advances; effect; priority of liens. Potwin State Bank v. Ward, 183 K. 475, 489, 327 P.2d 1091.

23. Mortgages upon property located upon military reservation; registration fee required before recording. First National Bank in Dallas v. Lowman, 193 K. 349, 351, 395 P.2d 313.

24. Payment of registration tax not issue in determining priorities between first and second mortgagees. Stockyards National Bank v. Capital Steel & Iron Co., 201 K. 429, 433, 441 P.2d 301.

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

26. Mortgage and note of revision agreement constitutes an extension of mortgage within meaning of section. Meadowlark Hill, Inc. v. Kearns, 211 K. 35, 36, 37, 38, 39, 40, 42, 43, 505 P.2d 1127.

27. Section does not prohibit assessment of regulatory fee on real estate mortgages under truth-in-lending act. Fidelity Investment Co. v. Hale, 212 K. 321, 328, 330, 510 P.2d 1236.

28. Lease agreement with option to purchase not subject to mortgage registration tax. Misco Industries, Inc. v. Board of Sedgwick County Comm'rs, 235 K. 958, 960, 966, 685 P.2d 866 (1984).

29. Cited; where mortgage states it shall not exceed certain sum, trial court erred in not limiting judgment thereto. Home State Bank v. Johnson, 240 K. 417, 425, 426, 729 P.2d 1225 (1986).

30. Cited; mortgages held by federal land banks exempt from fees provided herein. Federal Land Bank of Wichita v. Thompson, 12 K.A.2d 561, 751 P.2d 679 (1988).

31. Purpose of fee stated; determination of fees in open-ended and closed-ended future advance clauses noted. Halliburton Co. v. Board of Jackson County Comm'rs, 12 K.A.2d 704, 755 P.2d 1344 (1988).

32. Trust indenture issued pursuant to industrial revenue bond issue is mortgage subject to registration fee. Mid-Central v. Board of Tax Appeals, 13 K.A.2d 509, 516, 774 P.2d 363 (1989).

33. Whether alleged underpayment of mortgage recording fee rendered creditor unsecured regarding debt that mortgage secured examined. In re Kruckenberg, 160 B.R. 663, 667 (1993).

34. Mortgage registration fee exemption applies to mortgagee who has assigned original mortgage. In re Application Zivanovic, 22 K.A.2d 184, 185, 913 P.2d 224 (1996).

35. Mortgage registration fee exemption applies to refinanced mortgage where original mortgagee assigns mortgage before refinancing. In re Application of Zivanovic, 261 K. 191, 192, 929 P.2d 1377 (1996).

36. Assignees of borrower who do not assume liability for mortgage are not recovering an assignment of indebtedness and must pay registration fee. GT, Kansas, L.L.C. v. Riley County Register of Deeds, 27 K.A.2d 747, 7 P.3d 1223 (2000).

37. Section provides exemption to lenders which is not lost by change of entity of borrowers. GT, Kansas, L.L.C. v. Riley County Register of Deeds, 271 K. 311, 22 P.3d 600 (2001).

38. Failure to record mortgage document properly renders mortgage vulnerable to a bankruptcy trustee's avoidance powers. In re Coffelt, 395 B.R. 133, 141 to 143 (2008).


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