79-2101. Collection of delinquent taxes; tax lien. Except as provided by K.S.A. 79-2017, and amendments thereto, all the taxes on personal property that remain due and unpaid on January 1 or June 1 shall be collected in the following manner: The county treasurer, on or before February 20, shall send a notice by mail to […]
79-2103. Sheriff to note removal of taxpayer. It shall be the duty of the several sheriffs of this state, in making their returns of the delinquent tax warrants to the treasurers of their respective counties, to note in their return the county to which any such delinquent taxpayer may have removed or resides, with the […]
79-2104. Alias tax warrants to sheriff of county to which taxpayer has removed. It shall be the duty of the several county treasurers in the state, immediately after their receiving said warrants returned as provided in the preceding section, to issue an alias tax warrant, directed to the sheriff of any county in this state […]
79-2106. Fees of sheriffs and treasurers. For the services specified in the preceding sections the sheriffs shall be entitled to the same fees as they are allowed by law on executions, and the treasurers to receive for furnishing the clerk of the district court with such abstract the same fee as is provided by law […]
79-2107. Sheriff’s return of tax warrants; liability of treasurer and sheriff. All warrants returned by the sheriff shall be endorsed with date of service, date of collection, and amount collected, and if no property is found, so state; and if any treasurer or sheriff shall fail to issue or serve and return the warrants as […]
79-2108. Penalties and interest where injunction restraining collection dissolved. In cases where the county treasurer or sheriff shall by injunction be restrained from the collection of taxes due upon personal property, and the injunction be dissolved, the county treasurer or sheriff shall collect the original taxes and penalties, with interest from the date of the […]
79-2109. Sale of personalty before tax paid; liens; liability. (a) On and after January 1, 2015, if any owner of personal property sells or transfers such property to another after the date such property is assessed and before the tax thereon is paid, then the taxes on the personal property of such taxpayer which is […]
79-2111. Personalty seized by legal process; taxes as preference over other claims. If the personal property of any taxpayer be seized by any legal process and if the taxpayer does not have a sufficient amount of other property to pay the taxes which is exempt from levy and sale under such legal process, then the […]
79-2112. Same; proceedings when property sold, seized, or attempted to be removed or sold. If property subject to taxation be sold, seized, or attempted to be removed or sold, as described in sections 3, 4 and 5 [*] of this act before the sheriff has made his or her return thereof, or before the county […]
