Download or read book Attorney General Opinion No. 1987-020 written by Robert T. Stephan and published by . This book was released on 1987 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: If a person sells his personal property after it has been assessed and before the tax has been paid, an in rem tax lien follows the property into the hands of the purchaser. K.S.A. 79-2110. However, if three or more years pass from the time the tax becomes due and payable to the time the county attempts to enforce the lien, the property owner (purchaser) is no longer liable for the tax. In light of this limitation, even though a lien followed the royalty interest in question upon its sale in 1981, Wilson County is prohibited from collecting any 1981 personal property taxes owing on the royalty interest, as more than three years have passed since the unpaid taxes became due. Wilson County may collect the personal property taxes on the royalty interest owed to the county for the years 1982 to the present. K.S.A. 1986 Supp. 79-1475. Furthermore, penalties may be assessed by the county for the years 1983 to the present. K.S.A. 1986 Supp. 79-1427a. Cited herein: K.S.A. 79-306; 79-329; K.S.A. 1986 Supp. 79-1427a; 79-1475; K.S.A. 79-2110.