FYI

The county treasurer plays a critical role in tax collection in Kansas, including under K.S.A. 79-2801, which governs judicial foreclosure actions for unpaid taxes on real estate. Below, I’ll explain the county treasurer’s role specifically in the context of K.S.A. 79-2801 and provide a broader overview of their responsibilities under Kansas law related to tax collection.

County Treasurer’s Role in K.S.A. 79-2801K.S.A. 79-2801 addresses the process for initiating a judicial foreclosure to enforce a tax lien on real estate that has been bid in by the county and remains unredeemed. While the statute primarily focuses on the county attorney’s role in filing the foreclosure petition, the county treasurer’s involvement is integral to the process, as they manage the tax collection process leading up to foreclosure. Here’s how the county treasurer is involved:

1. Tax Collection and Delinquency Tracking:
   • The county treasurer is responsible for collecting property taxes and special assessments, including those that become delinquent and lead to a tax lien under K.S.A. 79-2801.
   • When taxes or assessments remain unpaid, the treasurer records the delinquency and prepares the property for the tax sale process, which precedes the foreclosure action described in K.S.A. 79-2801.
2. Tax Sale Process:
   • Under related statutes (e.g., K.S.A. 79-2301 et seq.), the county treasurer conducts tax sales for properties with delinquent taxes.
   • If no private bidder purchases the property at the tax sale, the county “bids in” the property, acquiring a tax lien. This is the starting point for the unredeemed properties addressed in K.S.A. 79-2801.
   • The treasurer maintains records of these properties, including the amount of unpaid taxes, interest, and costs, which are critical for the foreclosure petition.
3. Providing Data for Foreclosure:
   • The county treasurer supplies the county attorney with detailed records of delinquent taxes, special assessments, and accrued interest for properties subject to foreclosure under K.S.A. 79-2801.
   • This information is used to prepare the foreclosure petition, ensuring the court has accurate figures for the tax lien amount to be enforced.
4. Redemption Process:
   • Before foreclosure, property owners can redeem their property by paying all delinquent taxes, assessments, interest, and costs to the county treasurer.
   • The treasurer administers this redemption process, updating records if the property is redeemed or flagging it for foreclosure if it remains unredeemed.
5. Post-Foreclosure Role:
   • After a foreclosure sale under K.S.A. 79-2801, the county treasurer may receive and distribute the proceeds from the sale, ensuring that unpaid taxes, special assessments, and costs are paid according to statutory priorities (see K.S.A. 79-2804).

Broader Role of the County Treasurer in Kansas Tax CollectionUnder Kansas law, the county treasurer is the primary official responsible for collecting and managing property taxes and related assessments. Their duties, outlined in K.S.A. 19-501 et seq. (county treasurer duties) and K.S.A. 79-101 et seq. (taxation), extend beyond K.S.A. 79-2801 and include:

1. Collection of Property Taxes:
   • The county treasurer collects real and personal property taxes levied by the county, cities, school districts, and other taxing entities (K.S.A. 79-1801).
   • Taxes are typically due in two installments (December 20 and May 10 of the following year), and the treasurer sends tax bills to property owners (K.S.A. 79-2004).
2. Collection of Special Assessments:
   • The treasurer collects special assessments certified by cities or other entities for improvements like sewers, sidewalks, or nuisance abatement (K.S.A. 12-6a10, K.S.A. 79-2001).
   • These assessments are added to the property tax bill and treated similarly to taxes for collection and delinquency purposes.
3. Delinquency Management:
   • If taxes or assessments remain unpaid, the treasurer marks them as delinquent and adds interest (K.S.A. 79-2004a).
   • Delinquent properties are listed for tax sales, typically held annually, where the treasurer oversees the auction process (K.S.A. 79-2303).
4. Tax Sales and Liens:
   • For properties with delinquent taxes, the treasurer organizes and conducts tax sales, where the property is sold to satisfy the tax debt or bid in by the county if no buyers emerge (K.S.A. 79-2301 et seq.).
   • The treasurer issues tax sale certificates to buyers or records the county’s lien for properties bid in by the county.
5. Redemption Administration:
   • Property owners have a redemption period (typically three years for most properties, per K.S.A. 79-2401) to pay delinquent taxes, assessments, interest, and costs to the treasurer to reclaim their property.
   • The treasurer tracks redemption payments and updates property records accordingly.
6. Distribution of Funds:
   • The treasurer distributes collected taxes and assessments to the appropriate taxing entities (e.g., counties, cities, school districts) according to the tax levy (K.S.A. 79-1803).
   • After a foreclosure sale, the treasurer ensures proceeds are allocated to satisfy tax liens, special assessments, and other costs, with any surplus distributed per court order (K.S.A. 79-2804).
7. Recordkeeping and Reporting:
   • The treasurer maintains accurate records of all tax payments, delinquencies, sales, and redemptions (K.S.A. 79-1804).
   • They provide reports to the county commissioners, county attorney, and other officials to support tax enforcement actions, including foreclosures under K.S.A. 79-2801.

Interaction with City AssistanceIn the context of city assistance under K.S.A. 79-2801:

• The county treasurer collaborates with city officials to ensure special assessments (certified by the city) are included in the tax rolls and foreclosure petitions.
• The treasurer provides data on both county taxes and city assessments for properties entering foreclosure, enabling the city to protect its financial interests.
• For example, if a property owes $2,000 in county taxes and $1,000 in city sewer assessments, the treasurer’s records ensure both amounts are addressed in the foreclosure action.

Practical ExampleSuppose a property in Shawnee County has unpaid taxes of $4,000 and city special assessments of $1,500 for a street improvement project:

• The county treasurer sends tax bills, tracks non-payment, and lists the property for a tax sale.
• If no buyer purchases the property, the county bids it in, and the treasurer records the tax lien.
• After the redemption period expires, the treasurer provides the county attorney with the total delinquency ($5,500 plus interest and costs) for the foreclosure petition under K.S.A. 79-2801.
• The city assists by verifying the $1,500 assessment, ensuring it’s included in the foreclosure action.
• If the property is sold at foreclosure, the treasurer distributes the proceeds to cover court costs, county taxes, city assessments, and other liens.

Accessing Further InformationFor a complete understanding of the county treasurer’s role:

• Review K.S.A. 79-2801 and related statutes in K.S.A. 79-2301 et seq. (tax sales) and K.S.A. 79-2401 et seq. (redemption) at www.ksrevisor.gov.
• Check K.S.A. 19-501 et seq. for general duties of county treasurers.
• Contact the county treasurer’s office in the relevant Kansas county for local procedures or specific case details.

If you have a specific question about the treasurer’s role in a particular county or scenario, or need details on related statutes, let me know, and I can provide a more focused response!