Kansas Statutes Annotated

K.S.A. § 79-1804 (2026)

When tax due; lien on real property

✓ current as of May 2026

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79-1804. When tax due; lien on real property. All taxes shall be due on the first day of November of each year. A lien for all taxes shall attach to the real property subject to the same on the first day of November in the year in which such tax is levied, and such lien shall continue until such taxes and penalty, charges and interest which may have accrued thereon, shall be paid by the owner of the property or other person liable to pay the same: Provided, That in the event fee title to such property shall be acquired on or after the first day of January in any year and before the first day of November in such year by the United States government by purchase, condemnation or otherwise or shall be acquired by purchase, condemnation or otherwise for use exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent or charitable purposes, then the taxes shall become due immediately upon such property and a lien for such taxes shall attach to all such real estate prior to its being so conveyed or acquired, said taxes to be computed upon the basis of the levy for the year last preceding in which such property is so conveyed or acquired, and the amount of tax due shall be that proportion of the full year's tax as the period of the year to the date of the possession of such real property is taken under such condemnation proceedings or conveyance bears to the full year.

The county clerk shall immediately compute such taxes and certify the same to the county treasurer who shall proceed to collect such taxes as provided by law: Provided further, however, When property is acquired by condemnation proceedings the county treasurer shall certify the amount of the taxes to the court having jurisdiction of the condemnation proceedings in order that the notice may be served upon the lien holders as provided by law; the county attorney may also collect the amount of such taxes by civil action against the persons liable therefor.

History: L. 1876, ch. 34, § 85; R.S. 1923, 79-1804; L. 1949, ch. 467, § 1; L. 1959, ch. 365, § 28; June 30.

Notes of Decisions

Cited in 13 cases, 1968–2019 · leading case: Bell v. Brown (In Re Payne), 27 B.R. 809 (Bankr. D. Kan. 1983).

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Bell v. Brown (In Re Payne), 27 B.R. 809 (Bankr. D. Kan. 1983). · cites it 4× “, K.S.A. § 79-1804 (1977), K.S.A. § 60-2301 (Supp.”

Baer v. Bd. of Cnty. Commissioners (In Re Prairie Mining, Inc.), 194 B.R. 248 (Bankr. D. Kan. 1996). · cites it 5× “79-503a, 1 taxes on it become due on November 1, K.S.A. 79-1804, and the taxes are payable on December 20 or one-half on December 20 and one-half on the following June 20, K.”

Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968). · cites it 2× “(K.S.A. 79-1804.) The original proceedings in mandamus herein are primarily concerned with 79-1409, supra, and 79-1803, supra, above quoted.”

In Re the Real Est. Tax Protest of Rice, 620 P.2d 312 (Kan. 1980). · cites it 2× “K.S.A. 79-1804 provides: "All taxes shall be due on the first day of November of each year.”

Robbins-Leavenworth Floor Covering, Inc. v. Leavenworth Nat'l Bank & Trust Co., 625 P.2d 494 (Kan. 1981). “K.S.A. 79-1804 provides all property *513 taxes are due November 1 of each year and further provides: “A lien for all taxes shall attach to the real property subject to the same on the first day of November in the year in which such tax is levied, and such lien shall continue…”

In Re Tax Exemption Application of Kaul, 933 P.2d 717 (Kan. 1997). “The County notes that, as in the Yakima decision, in Kansas, the burden of taxation runs with the land and cites K.S.A. 79-1804, which provides: *767 “A lien for all taxes shall attach to the real property subject to the same on the first day of November.”

Crawford v. Bd. of Johnson Cnty. Comm'rs., 776 P.2d 832 (Kan. Ct. App. 1989). · cites it 2× “But the Board's position overlooks K.S.A. 79-1804, which provides that a lien for unpaid taxes attaches to the property on November 1 of the year in which the tax is levied.”

Smith v. Oliver Heights, LLC, 311 P.3d 1139 (Kan. Ct. App. 2013). “See K.S.A. 79-1804; In re Prairie Mining, Inc.”

Crawford v. Bd. of Cnty. Commissioners, 776 P.2d 832 (Kan. Ct. App. 1989). · cites it 2× “But the Board’s position overlooks K.S.A. 79-1804, which provides that a lien for unpaid taxes attaches to the property on November 1 of the year in which the tax is levied.”

Rewerts v. Whittington, 571 P.2d 58 (Kan. Ct. App. 1977). · cites it 2× “Hoard died July 17, 1974, and defendants refer to K.S.A. 79-1804, which provides in part: “All taxes shall be due on the first day of November of each year.”

In Re Bouton, 434 B.R. 624 (Bankr. D. Kan. 2010). · cites it 5× “However, pursuant to K.S.A. 79-1804 the entire 2009 taxes became due and were secured by a lien on their homestead property on November 1, 2009, before the date of filing.”

Bates v. Flemming (D. Kan. 2019). “Flemming argues that the tax lien against the property is not extinguished in the event that the property changes ownership, citing K.S.A. 79-1804. Moreover, a review of the amended complaint shows that Plaintiffs are not seeking any relief from Pratt County.”

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