AGO 1989-062.

Case DateMay 18, 1989
CourtKansas
Kansas Attorney General Opinions 1989. AGO 1989-062. May 18, 1989ATTORNEY GENERAL OPINION NO. 89-62Joel R. KrissColby City Attorney P.O. Box 509 Colby, Kansas 67701 Re: Taxation--Judicial Foreclosure and Sale of Real Estate by County--Purchase by City of Property Offered for Sale Under K.S.A. 79-2804; Apportionment of Proceeds of Sale Synopsis: Under the provisions of K.S.A. 79-2804i, if a city (to whom special assessments are owed) is the successful bidder at a foreclosure sale, it shall be required to pay the delinquent real estate taxes plus the costs and expenses of sale, but shall not be required to pay any delinquent special assessments which are a result of improvements made or work done by or on behalf of the city or any interest and penalties on said delinquent special assessments. A portion of said payment will be returned to the city under the provisions of K.S.A. 79-2805, which prescribes that the proceeds of the foreclosure sale are to be prorated to each fund, if practicable, based upon its proportionate interest in the entire lien for taxes and interest included in the foreclosure action. Cited herein: K.S.A. 79-2804i; 79-2805; 1976 Senate Bill No. 386. * * * Dear Mr. Kriss: You request our interpretation of K.S.A. 79-2804i and K.S.A. 79-2805. Specifically, you pose the following questions:
"1. If a city is the successful bidder on a parcel of real estate at a tax foreclosure sale, does it have to pay an amount equal to the back taxes, plus interest thereon, into court to be distributed pursuant to the court's order?
"2. How are the proceeds from a tax foreclosure sale apportioned between the county for its claim based on back taxes and the city for its claim based on unpaid special assessments?"
K.S.A. 79-2804i authorizes a city to purchase property offered for sale under K.S.A. 79-2804, and provides as follows:
"Cities are hereby granted the authority to buy real estate offered for sale pursuant to K.S.A. 79-2804 if special assessments have been levied by the city on such real estate and remain due and unpaid at the time of such sale. Such authority shall be exercised by a representative of the city, as authorized and directed by the governing body thereof, who may bid at such sale an amount equal to any other bid received not to exceed the amount of the judgment lien, including the unpaid special
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