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, ยง 6; June 28.
Structure Kansas Statutes
Article 21 - Sale Of Personal Property For Taxes
79-2101 Collection of delinquent taxes; tax lien.
79-2103 Sheriff to note removal of taxpayer.
79-2104 Alias tax warrants to sheriff of county to which taxpayer has removed.
79-2106 Fees of sheriffs and treasurers.
79-2107 Sheriff's return of tax warrants; liability of treasurer and sheriff.
79-2108 Penalties and interest where injunction restraining collection dissolved.
79-2109 Sale of personalty before tax paid; liens; liability.
79-2111 Personalty seized by legal process; taxes as preference over other claims.
79-2112 Same; proceedings when property sold, seized, or attempted to be removed or sold.