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          Session of 1998
                    HOUSE BILL No. 2855           By Committee on Judiciary           2-10             9             AN ACT concerning tax liens on personal property; relating to collections.
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11       Be it enacted by the Legislature of the State of Kansas:
12           Section 1. A lien for personal property taxes shall attach to the per-
13       sonal property subject to the same on the first day of November in the
14       year in which such tax was or should have been assessed, and such lien
15       shall continue until such taxes and penalty, charges and interest which
16       may have accrued thereon, shall be paid by the owner of the property or
17       other person liable to pay the same. Such lien shall be in preference to
18       all other claims against such property. The lien shall remain on the prop-
19       erty and any person taking possession of the property does so subject to
20       the lien. If the property is sold in the ordinary course of retail trade it
21       shall not be liable in the hands of the purchasers. No personal property
22       which has been transferred in any manner after it has been assessed shall
23       be liable for the tax in the hands of the transferee after the expiration of
24       three years from the time such tax originally became due and payable.
25       The county treasurer, after receiving knowledge of delinquent personal
26       property taxes, shall issue a tax warrant and the sheriff shall collect such
27       delinquent taxes as in other cases.
28           Sec. 2. This act shall take effect and be in force from and after its
29       publication in the statute book.
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