Kansas § 79-2026 Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien

Kansas Statutes

§ 79-2026 — Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien

Kansas § 79-2026

Ch. 79TAXATION

Art. 20COLLECTION AND CANCELLATION OF TAXES

This text of Kansas § 79-2026 (Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-2026 (2026).

Text

Whenever personal property in this state is abandoned or repossessed after it is assessed and before the taxes are paid, the owner or lessee of any real property upon which such property was situated at the time of abandonment or repossession shall acquire such property free of any tax lien for unpaid taxes that may otherwise exist if lawful title to such property is acquired by such landowner or lessee within 12 months of the time such property is deemed abandoned or within 12 months of the time legal proceedings are commenced to effect a repossession. Any lien for unpaid taxes shall be extinguished for any such personal property acquired by the landowner or lessee as set forth herein. In no circumstances shall the landowner or lessee be liable for any taxes owned [owed] prior to the date

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Whenever personal property in this state is abandoned or repossessed after it is assessed and before the taxes are paid, the owner or lessee of any real property upon which such property was situated at the time of abandonment or repossession shall acquire such property free of any tax lien for unpaid taxes that may otherwise exist if lawful title to such property is acquired by such landowner or lessee within 12 months of the time such property is deemed abandoned or within 12 months of the time legal proceedings are commenced to effect a repossession. Any lien for unpaid taxes shall be extinguished for any such personal property acquired by the landowner or lessee as set forth herein. In no circumstances shall the landowner or lessee be liable for any taxes owned [owed] prior to the date the personal property is acquired by such landowner or lessee.