79-2808. Amount of state tax uncollected certified to director of accounts and reports; credit; penalty for unlawful certification. The county treasurer of any county in which any real estate has been sold for less than the full amount of the taxes, penalties, interest and costs under the provisions of K.S.A. 79-2804 or 79-2804f, shall certify to the director of accounts and reports the amount of the proper proportion of state tax thus uncollected and the county shall be entitled to credit therefor, and the director of accounts and reports and treasurer of state shall credit the county with the amounts of the same: Provided, That any county treasurer who shall willfully certify to the director of accounts and reports any amount for which the county is not entitled to credit shall be adjudged guilty of a misdemeanor, and, upon conviction, be punished by a fine in double the amount thus incorrectly certified.
History: L. 1941, ch. 375, ยง 28; Sept. 1.
Structure Kansas Statutes
Article 28 - Judicial Foreclosure And Sale Of Real Estate By County
79-2802 Joinder of parties defendant; decree as to.
79-2803a Sale of lots or tracts as unit.
79-2803b Order and conduct of sale authorized by 79-2803a.
79-2804a Sale of school lands; bond.
79-2804b Actions to open, vacate or modify foreclosure proceedings; time limitations.
79-2804g Sales of real estate to certain persons prohibited; exceptions.
79-2804h Confirmation of sale of property under 79-2804; affidavit required.
79-2804i Purchase by city of property offered for sale under 79-2804.
79-2805 Apportionment of proceeds of sale.
79-2811 County sale for affordable low-income housing; abatement of taxes.
79-2812 Persons not eligible to purchase real estate at tax sale.