Kansas Statutes Annotated
K.S.A. § 79-2111 (2026)
Personalty seized by legal process; taxes as preference over other claims
✓ current as of May 2026
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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 taxes on the personal property of such taxpayer shall at once fall due, and be paid from the proceeds of the sale of the property so taken on such legal process, in preference to all other claims against it.
History: L. 1943, ch. 301, § 6; June 28.
Notes of Decisions
Cited in 10
cases, 1981–2001 · leading case: Joe Self Chevrolet, Inc. v. Bd. of Cnty. Commissioners, 802 P.2d 1231 (Kan. 1990).
Joe Self Chevrolet, Inc. v. Bd. of Cnty. Commissioners, 802 P.2d 1231 (Kan. 1990). “79-2111 is unconstitutional as it violates the due process requirement of the Fourteenth Amendment of the United States Constitution and sections 1, 2, and 18 of the Kansas Constitution Bill of Rights. Sedgwick County argues that: (1) Joe Self Chevrolet, Inc.”
High Plains Oil, Ltd. v. High Plains Drilling Prog.-1981, Ltd., 946 P.2d 1382 (Kan. 1997). “The Court of Appeals reversed, holding that K.S.A. 79-2111 did not give the county priority because the property was not “seized by any legal process.”
Palmer v. First Nat'l Bank of Kingman, 692 P.2d 386 (Kan. Ct. App. 1984). “79-2109 and 79-2110, but instead found that under K.S.A. 79-2111, the payment of the delinquent property taxes was the obligation of the Bank.”
In Re Urban, 262 B.R. 865 (Bankr. D. Kan. 2001). “However, the Kansas Court of Appeals has found the filing of a bankruptcy, and the process incident to it, to constitute “process” for the purpose of triggering the attachment of the personal property tax lien as provided by K.S.A. § 79-2111. 10 This statute provided “for a…”
Robbins-Leavenworth Floor Covering, Inc. v. Leavenworth Nat'l Bank & Trust Co., 625 P.2d 494 (Kan. 1981). “The question presented is whether K.S.A. 79-2109 or 79-2110 imposed a tax lien on the personal property which is the subject of this lawsuit.”
St. Francis Reg'l Med. Ctr. v. Blue Cross Blue Shield, 810 F. Supp. 1209 (D. Kan. 1992). “The Hayses subsequently defaulted on their payments on the truck, and the used car dealership which sold them the truck and which retained a security interest in it filed a declaratory judgment action seeking a declaration either that K.”
In Re White Hat Feed, Inc., 67 B.R. 851 (Bankr. D. Kan. 1986). “The only issue remaining is the objection of the Marion County Board of County Commissioners, hereinafter referred to as “the Board”, and the responses in opposition to the Board’s objection, filed by Northwestern National Life, the First National Bank & Trust Company of El…”
Bd. of Cnty. Commissioners of Saline Cnty. v. Knights Athletic Goods, Inc. (In Re Knights Athletic Goods, Inc.), 98 B.R. 553 (D. Kan. 1989). “The court reasoned that 79-2109 and 79-2110 applied only to sales of personal property by the debtor, and not to situations in which the owner transfers the property to a creditor and the creditor in turn sells the property to a third party.”
High Plains Oil, Ltd. v. High Plains Drilling Prog.-1981, Ltd., 925 P.2d 846 (Kan. Ct. App. 1996). “79-2110, and K.S.A. 79-2111, operated to give Ness County priority for its personal property tax lien.”
In Re Africo Explorations, Inc., 146 B.R. 280 (Bankr. D. Kan. 1992). “In construing K.S.A. 79-2111, the Kansas Supreme Court said in Joe Self Chevrolet, Inc.”
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