Spencer and Karen,
Spencer,
You want to be mayor? This is a good issue to sink your teeth into.
Karen,
You always say how you are "learning"
K.S.A. 79-2801(c), related to judicial tax foreclosure sales in Kansas. Let me break it down clearly based on the information provided:
Under Kansas law (K.S.A. 79-2801(c)), if property taxes on a piece of land within a city's corporate limits have been delinquent for at least three years after the property first becomes eligible for a judicial tax foreclosure sale, and the county commissioners have not started the foreclosure process, the city's governing body can step in. The city is then granted the authority to initiate a judicial tax foreclosure sale on that property.
In this situation:
- The city's governing body takes on the same responsibilities and powers as the county commissioners would have to carry out the sale.
- The city attorney assumes the role and duties typically held by the county attorney or county counselor.
- All other county officials must still perform their legally required tasks related to the sale, treating it as if the county commissioners had initiated it.
This provision essentially allows a city to act when the county fails to address long-delinquent property taxes, ensuring the process moves forward. If you have a specific question about this or need further clarification, feel free to ask!
For Karen
Yes, in many jurisdictions, including Kansas under certain conditions, delinquent special assessments can become a lien on a property, similar to unpaid property taxes. However, the specifics depend on state law and local regulations. Let's explore this based on general principles and Kansas law, since your previous question referenced K.S.A. 79-2801(c).
General Principle
Special assessments are charges imposed by a local government for specific improvements or services that benefit a property (e.g., road paving, sewer installation, or sidewalks). When these assessments go unpaid, they often become a lien on the property, meaning the debt is attached to the property itself and must be settled before the property can be sold or transferred free of encumbrances. Like property taxes, these liens typically have a high priority, often equal to or just below general property taxes.
Kansas Law Context
In Kansas, special assessments are addressed under statutes like K.S.A. 12-6a01 et seq. (for general improvements) and other related provisions. When special assessments are levied, they are typically certified to the county clerk and added to the property tax roll. If they remain unpaid, they can become delinquent and, under K.S.A. 79-2004 and related statutes, may be treated similarly to delinquent property taxes. This means:
- Lien Status: Delinquent special assessments generally become a lien on the property, enforceable through mechanisms like tax foreclosure sales. K.S.A. 79-2801 (the statute you referenced earlier) governs judicial tax foreclosure sales and applies to "taxes" broadly, which courts have interpreted to include special assessments in certain cases, as they are collected in a similar manner.
- Foreclosure Process: Just as with property taxes under K.S.A. 79-2801(c), if special assessments remain delinquent for a sufficient period (often aligned with the three-year threshold for taxes), the property may be subject to a judicial tax foreclosure sale initiated by the county or, as your prior question noted, by the city if the county fails to act.
- Priority: In Kansas, special assessment liens typically have priority over private liens (like mortgages) and are often on par with property tax liens, though property taxes might take precedence if there's a conflict. This is outlined in statutes like K.S.A. 79-1804, which governs the priority of tax liens.
Key Similarity to Property Taxes
Like property taxes, delinquent special assessments:
- Are secured by the property.
- Accrue interest and penalties if unpaid.
- Can lead to the loss of the property through foreclosure if the delinquency persists.
Potential Differences
- Creation: Special assessments arise from specific improvements, not general taxation, so their imposition and notice requirements might differ.
- Collection: While collected with property taxes in many cases, some jurisdictions treat them separately for accounting or enforcement purposes.
Conclusion
In Kansas, under the framework of K.S.A. 79-2801 and related statutes, delinquent special assessments generally do become a lien on the property, much like property taxes, and can be enforced through the same judicial tax foreclosure process. If you're dealing with a specific case or property, I'd recommend checking the local ordinance or consulting the county treasurer's office, as procedural details (e.g., timing, notice) might vary slightly by jurisdiction.
Let me know if you'd like me to dig deeper into a particular aspect!
Henry McClure
Time kills deals
785-383-9994
www.henrymcclure.live
