Session of 2000
SENATE BILL No. 499 By Committee on Elections and Local Government 1-27

9 AN ACT concerning unpaid property taxes; relating to the judicial fore-
10 closure and sale of real estate; amending K.S.A. 79-2801 and repealing
11 the existing section.
12
13 Be it enacted by the Legislature of the State of Kansas:
14 Section 1. K.S.A. 79-2801 is hereby amended to read as follows: 79-
15 2801. (a) Except as provided by K.S.A. 79-2811, and amendments thereto
16 whenever real estate has been or shall be sold and bid in by the county
17 at any delinquent tax sale and remains unredeemed on September 1 of
18 the second year after the sale, or any extension thereof as provided by
19 subsection (b) of K.S.A. 79-2401a, and amendments thereto, or whenever
20 real estate described by subsection (a)(2) of K.S.A. 79-2401a, and amend-
21 ments thereto, has been or shall be sold and bid in by the county at any
22 delinquent tax sale and remains unredeemed on September 1 of the first
23 year after the sale, the board of county commissioners shall order the
24 county attorney or county counselor and it shall be the duty of the county
25 attorney or county counselor to institute an action in the district court, in
26 the name of the board of county commissioners, against the owners or
27 supposed owners of the real estate and all persons having or claiming to
28 have any interest therein or thereto, by filing a petition with the clerk of
29 the court. The board of county commissioners may provide for special
30 legal and other assistance necessary to secure the timely performance of
31 duties required by this act. Whenever the real estate involved is a mineral
32 interest in land which has been severed from the fee, the bringing of the
33 action for the foreclosure of the mineral interest shall be within the dis-
34 cretion of the board of county commissioners. Whenever the aggregate
35 assessed valuation of the real estate subject to sale is less than $300,000,
36 or the aggregate amount of delinquent taxes, including special assess-
37 ments, is less than $10,000, the bringing of the action shall be within the
38 discretion of the board of county commissioners. The petition shall con-
39 tain a description of each tract, lot or piece of real estate including, if in
40 a city of the first or second class, the street number or location. The
41 petition shall state, as far as practicable, the amount of taxes, charges,
42 interest and penalties chargeable to each tract, lot or piece of real estate,
43 the name of the owner, supposed owner and party having or claiming to

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1 have any interest therein or thereto, and giving the year the real estate
2 was sold for delinquent taxes under the provisions of K.S.A. 79-2302, and
3 amendments thereto. The petition shall request that the court determine
4 the amount of taxes, charges, interest and penalties chargeable to each
5 particular tract, lot or piece of real estate, the name of the owner or party
6 having any interest therein and that the court adjudge and decree the
7 amount due to be a first and prior lien upon the real estate and that the
8 same be sold at public sale for the satisfaction of the lien, costs, charges
9 and expenses of the proceedings and sale and other necessary relief. The
10 petition shall be filed in duplicate and a copy delivered by the clerk to
11 the county treasurer, who thereafter shall accept no payments of taxes
12 upon the real estate included in the petition except as provided by K.S.A.
13 79-2801 to 79-2810, inclusive, and amendments thereto.
14 A summons shall be issued and personally served or publication made
15 as provided in other cases under the code of civil procedure. If service is
16 made by publication, the notice, in addition to the requirements pre-
17 scribed by the code of civil procedure, shall contain a description of the
18 real estate. Any member of the board of county commissioners, county
19 attorney or county counselor who fails to perform the duties required by
20 this section shall forfeit the office held by the officer. Any person may
21 secure enforcement of the provisions of this act through mandamus. Such
22 proceeding shall be initiated by filing a petition in a court of competent
23 jurisdiction.
24 (b) The governing body of any city may provide for the rendering of
25 legal and other assistance to the county attorney or county counselor to
26 secure the expeditious judicial foreclosure of real estate on which there
27 is unredeemed delinquent tax liens, including delinquent special assess-
28 ments. The provision of such services by the city shall not relieve any
29 county officer of the requirement to perform the duties required by this
30 act. The actual and necessary costs incurred by a city in providing such
31 assistance shall be considered as costs incident to the sale of the real estate
32 and the city may be reimbursed therefor from the proceeds of the sale
33 in an amount apportioned pursuant to K.S.A. 79-2805, and amendments
34 thereto.
35 (c) If the board of county commissioners fails to initiate proceedings
36 for a judicial tax foreclosure sale on property located within the corporate
37 limits of a city and if the taxes on such property have remained delinquent
38 for at least three years after such property first becomes eligible for sale
39 by the county at a judicial tax foreclosure sale pursuant to K.S.A. 79-2801
40 et seq., and amendments thereto, the governing body of the city in which
41 such property is located may initiate a judicial tax foreclosure sale on such
42 property. The governing body of such city shall have the same powers
43 and duties of the board of county commissioners under K.S.A. 79-2801

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1 et seq., and amendments thereto, which are necessary to effectuate the
2 sale of such property. The city attorney of such city shall have the same
3 powers as the county attorney or county counselor under K.S.A. 79-2801
4 et seq., and amendments thereto, relating to the judicial tax foreclosure
5 sale of such property. All other county officers shall perform the duties
6 prescribed by law relating to the sale of such property in the same manner
7 as if such sale had been initiated by the board of county commissioners.
8 Sec. 2. K.S.A. 79-2801 is hereby repealed.
9 Sec. 3. This act shall take effect and be in force from and after its
10 publication in the statute book.