Printable Format79-2303. Publication of listing of real estate subject to sale; costs. (a) The county treasurer shall cause the notice and list prepared under K.S.A. 79-2302, and amendments thereto, to be published in the official county newspaper or in a newspaper of general circulation in the county in accordance with the provisions of K.S.A. 64-101, and amendments thereto. The notice and list shall be submitted to the newspaper on or before August 1 of each year and shall be published once each week for three consecutive weeks immediately prior to the week when the day of sale will occur. The county treasurer also shall cause a copy of the list and notice to be posted in some conspicuous place in the county treasurer's office. The cost of publication of the notice and list shall be paid from the general fund of the county, and a $15 fee for each tract or lot shall be added to the tax due for the tract or lot as part of the costs of collection. The fee shall be collected in the manner provided for the collection of the unpaid taxes.
History: L. 1876, ch. 34, § 107; R.S. 1923, 79-2303; L. 1941, ch. 375, § 3; L. 1982, ch. 166, § 3; L. 1989, ch. 294, § 2; L. 1994, ch. 68, § 4; July 1.
Source or prior law:
L. 1866, ch. 118, § 67; G.S. 1868, ch. 107, § 82.
Attorney General's Opinions:
County commissioners; powers and duties; control of expenditures and printing. 85-57.
Foreclosure by county; sale for affordable low-income housing; tax abatement; constitutionality of K.S.A. 79-2811. 93-148.
Upon payment of delinquent taxes, taxpayer's name may be removed from delinquent taxpayer list. 2003-24.
CASE ANNOTATIONS
1. Treasurer publishes tax list under order of county board. Wren & Clawson v. Comm'rs of Nemaha Co., 24 Kan. 301, 304, 305.
2. Loss or destruction of notice does not render sale void. Davis v. Harrington, 35 Kan. 196, 10 P. 532.
3. Publication of notice; time of first publication; notice held valid. Tidd v. Grimes, 66 Kan. 401, 71 P. 844.