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Session of 2000
          SENATE BILL No. 499           By Committee on Elections and Local Government           1-27          

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  9             AN  ACT concerning unpaid property taxes; relating to the judicial fore-
10             closure and sale of real estate; amending K.S.A. 79-2801 and repealing
11             the existing section.
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13       Be it enacted by the Legislature of the State of Kansas:
14             Section  1. K.S.A. 79-2801 is hereby amended to read as follows: 79-
15       2801. (a) Except as provided by K.S.A. 79-2811, and amendments thereto
16       whenever real estate has been or shall be sold and bid in by the county
17       at any delinquent tax sale and remains unredeemed on September 1 of
18       the second year after the sale, or any extension thereof as provided by
19       subsection (b) of K.S.A. 79-2401a, and amendments thereto, or whenever
20       real estate described by subsection (a)(2) of K.S.A. 79-2401a, and amend-
21       ments thereto, has been or shall be sold and bid in by the county at any
22       delinquent tax sale and remains unredeemed on September 1 of the first
23       year after the sale, the board of county commissioners shall order the
24       county attorney or county counselor and it shall be the duty of the county
25       attorney or county counselor to institute an action in the district court, in
26       the name of the board of county commissioners, against the owners or
27       supposed owners of the real estate and all persons having or claiming to
28       have any interest therein or thereto, by filing a petition with the clerk of
29       the court. The board of county commissioners may provide for special
30       legal and other assistance necessary to secure the timely performance of
31       duties required by this act. Whenever the real estate involved is a mineral
32       interest in land which has been severed from the fee, the bringing of the
33       action for the foreclosure of the mineral interest shall be within the dis-
34       cretion of the board of county commissioners. Whenever the aggregate
35       assessed valuation of the real estate subject to sale is less than $300,000,
36       or the aggregate amount of delinquent taxes, including special assess-
37       ments, is less than $10,000, the bringing of the action shall be within the
38       discretion of the board of county commissioners. The petition shall con-
39       tain a description of each tract, lot or piece of real estate including, if in
40       a city of the first or second class, the street number or location. The
41       petition shall state, as far as practicable, the amount of taxes, charges,
42       interest and penalties chargeable to each tract, lot or piece of real estate,
43       the name of the owner, supposed owner and party having or claiming to

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  1       have any interest therein or thereto, and giving the year the real estate
  2       was sold for delinquent taxes under the provisions of K.S.A. 79-2302, and
  3       amendments thereto. The petition shall request that the court determine
  4       the amount of taxes, charges, interest and penalties chargeable to each
  5       particular tract, lot or piece of real estate, the name of the owner or party
  6       having any interest therein and that the court adjudge and decree the
  7       amount due to be a first and prior lien upon the real estate and that the
  8       same be sold at public sale for the satisfaction of the lien, costs, charges
  9       and expenses of the proceedings and sale and other necessary relief. The
10       petition shall be filed in duplicate and a copy delivered by the clerk to
11       the county treasurer, who thereafter shall accept no payments of taxes
12       upon the real estate included in the petition except as provided by K.S.A.
13       79-2801 to 79-2810, inclusive, and amendments thereto.
14             A summons shall be issued and personally served or publication made
15       as provided in other cases under the code of civil procedure. If service is
16       made by publication, the notice, in addition to the requirements pre-
17       scribed by the code of civil procedure, shall contain a description of the
18       real estate. Any member of the board of county commissioners, county
19       attorney or county counselor who fails to perform the duties required by
20       this section shall forfeit the office held by the officer. Any person may
21       secure enforcement of the provisions of this act through mandamus. Such
22       proceeding shall be initiated by filing a petition in a court of competent
23       jurisdiction.
24             (b) The governing body of any city may provide for the rendering of
25       legal and other assistance to the county attorney or county counselor to
26       secure the expeditious judicial foreclosure of real estate on which there
27       is unredeemed delinquent tax liens, including delinquent special assess-
28       ments. The provision of such services by the city shall not relieve any
29       county officer of the requirement to perform the duties required by this
30       act. The actual and necessary costs incurred by a city in providing such
31       assistance shall be considered as costs incident to the sale of the real estate
32       and the city may be reimbursed therefor from the proceeds of the sale
33       in an amount apportioned pursuant to K.S.A. 79-2805, and amendments
34       thereto.
35             (c) If the board of county commissioners fails to initiate proceedings
36       for a judicial tax foreclosure sale on property located within the corporate
37       limits of a city and if the taxes on such property have remained delinquent
38       for at least three years after such property first becomes eligible for sale
39       by the county at a judicial tax foreclosure sale pursuant to K.S.A. 79-2801
40       et seq., and amendments thereto, the governing body of the city in which
41       such property is located may initiate a judicial tax foreclosure sale on such
42       property. The governing body of such city shall have the same powers
43       and duties of the board of county commissioners under K.S.A. 79-2801

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  1       et seq., and amendments thereto, which are necessary to effectuate the
  2       sale of such property. The city attorney of such city shall have the same
  3       powers as the county attorney or county counselor under K.S.A. 79-2801
  4       et seq., and amendments thereto, relating to the judicial tax foreclosure
  5       sale of such property. All other county officers shall perform the duties
  6       prescribed by law relating to the sale of such property in the same manner
  7       as if such sale had been initiated by the board of county commissioners. 
  8       Sec.  2. K.S.A. 79-2801 is hereby repealed.
  9        Sec.  3. This act shall take effect and be in force from and after its
10       publication in the statute book.