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AN ACT relating to tax liens; amending K.S.A. 79-3235 and 79-3617 and
  repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  K.S.A. 79-3235 is hereby amended to read as follows: 79-
3235. If any tax imposed by this act or any portion of such tax is not paid
within 60 days after it becomes due, the secretary or the secretary's des-
ignee shall issue a warrant under the secretary's or the secretary's desig-
nee's hand and official seal, directed to the sheriff of any county of the
state, commanding the sheriff to levy upon and sell the real and personal
property of the taxpayer found within the sheriff's county for the payment
of the amount thereof, with the added penalties, interest and the cost of
executing the warrant and to return the warrant to the secretary or the
secretary's designee and pay to the secretary or the secretary's designee
the money collected by virtue of it not more than 60 days from the date
of the warrant. The sheriff, within five days after the receipt of the war-
rant, shall file with the clerk of the district court of the county a copy
thereof, and thereupon the clerk shall either enter in the appearance
docket the name of the taxpayer mentioned in the warrant, the amount
of the tax or portion of it, interest and penalties for which the warrant is
issued and the date such copy is filed and note the taxpayer's name in the
general index. No fee shall be charged for either entry. The amount of
such warrant so docketed shall thereupon become a lien upon the title
to and interest in the real property of the taxpayer against whom it is
issued. The sheriff shall proceed in the same manner and with the same
effect as prescribed by law with respect to executions issued against prop-
erty upon judgments of a court of record and shall be entitled to the same
fees for services to be collected in the same manner.
  The court in which the warrant is docketed shall have jurisdiction over
all subsequent proceedings as fully as though a judgment had been ren-
dered in the court. In the discretion of the secretary or the secretary's
designee a warrant of like terms, force and effect may be issued and
directed to any officer or employee of the secretary, and in the execution
thereof such officer or employee shall have all the powers conferred by
law upon sheriffs, and the subsequent proceedings thereunder shall be
the same as provided where the warrant is issued directly to the sheriff.
The taxpayer shall have the right to redeem the real estate within a period
of 18 months from the date of such sale. If a warrant is returned, unsa-
tisfied in full, the secretary or the secretary's designee shall have the same
remedies to enforce the claim for taxes as if the state of Kansas had
recovered judgment against the taxpayer for the amount of the tax. No
law exempting any goods and chattels, lands and tenements from forced
sale under execution shall apply to a levy and sale under any such warrant
or upon any execution issued upon any judgment rendered in any action
for income taxes. Except as provided further, the secretary or the secre-
tary's designee shall have the right at any time after a warrant has been
returned unsatisfied or satisfied only in part, to issue alias warrants until
the full amount of the tax is collected.
  If execution is not issued within 10 years from the date of the docketing
of any such warrant, or if 10 years shall have intervened between the date
of the last execution issued on such warrant, and the time of issuing an-
other writ of execution thereon, such warrant shall become dormant, and
shall cease to operate as a lien on the real estate of the delinquent taxpayer.
Such dormant warrant may be revived in like manner as dormant judg-
ment under the code of civil procedure.
  Sec. 2.  K.S.A. 79-3617 is hereby amended to read as follows: 79-
3617. Whenever any taxpayer liable to pay any sales or compensating tax,
refuses or neglects to pay the tax, the amount, including any interest or
penalty, shall be collected in the following manner. The secretary of rev-
enue or the secretary's designee shall issue a warrant under the hand of
the secretary or the secretary's designee and official seal directed to the
sheriff of any county of the state commanding the sheriff to levy upon
and sell the real and personal property of the taxpayer found within the
sheriff's county to satisfy the tax, including penalty and interest, and the
cost of executing the warrant and to return such warrant to the secretary
or the secretary's designee and pay to the secretary or the secretary's
designee the money collected by virtue thereof not more than 90 days
from the date of the warrant. The sheriff shall, within five days, after the
receipt of the warrant file with the clerk of the district court of the county
a copy thereof, and thereupon the clerk shall either enter in the appear-
ance docket the name of the taxpayer mentioned in the warrant, the
amount of the tax or portion of it, interest and penalties for which the
warrant is issued and the date such copy is filed and note the taxpayer's
name in the general index. No fee shall be charged for either such entry.
The amount of such warrant so docketed shall thereupon become a lien
upon the title to, and interest in, the real property of the taxpayer against
whom it is issued. The sheriff shall proceed in the same manner and with
the same effect as prescribed by law with respect to executions issued
against property upon judgments of a court of record, and shall be entitled
to the same fees for services.
  The court in which the warrant is docketed shall have jurisdiction over
all subsequent proceedings as fully as though a judgment had been ren-
dered in the court. A warrant of similar terms, force and effect may be
issued by the secretary or the secretary's designee and directed to any
officer or employee of the secretary or the secretary's designee, and in
the execution thereof such officer or employee shall have all the powers
conferred by law upon sheriffs with respect to executions issued against
property upon judgments of a court of record and the subsequent pro-
ceedings thereunder shall be the same as provided where the warrant is
issued directly to the sheriff. The taxpayer shall have the right to redeem
the real estate within a period of 18 months from the date of such sale.
If a warrant is returned, unsatisfied in full, the secretary or the secretary's
designee shall have the same remedies to enforce the claim for taxes as
if the state of Kansas had recovered judgment against the taxpayer for
the amount of the tax. No law exempting any goods and chattels, land
and tenements from forced sale under execution shall apply to a levy and
sale under any of the warrants or upon any execution issued upon any
judgment rendered in any action for sales or compensating taxes. Except
as provided further, the secretary or the secretary's designee shall have
the right at any time after a warrant has been returned unsatisfied, or
satisfied only in part, to issue alias warrants until the full amount of the
tax is collected. No costs incurred by the sheriff or the clerk of the court
shall be charged to the secretary or the secretary's designee.
  If execution is not issued within 10 years from the date of the docketing
of any such warrant, or if 10 years shall have intervened between the date
of the last execution issued on such warrant, and the time of issuing an-
other writ of execution thereon, such warrant shall become dormant, and
shall cease to operate as a lien on the real estate of the delinquent taxpayer.
Such dormant warrant may be revived in like manner as dormant judg-
ments under the code of civil procedure.
  Sec. 3.  K.S.A. 79-3235 and 79-3617 are hereby repealed.
  Sec. 4.  This act shall take effect and be in force from and after its
publication in the statute book.