2006 Kansas Code - 59-1413

      59-1413.   Sale under will; exercise of power; tax liens and claims. (a) If a will authorizes the executor to sell any property, the executor, or an administrator with the will annexed, may exercise such power without any order of the district court, unless the will provides otherwise. Subject to the limitations contained in K.S.A. 59-704, and amendments thereto, such power may be exercised at any time except when a proceeding to set aside or contest the will or to probate a later will of the decedent is pending.

      (b)   For decedents dying before July 1, 1998, the lien of the state for inheritance taxes shall not extend to any right acquired by a purchaser through any conveyance made pursuant to this section notwithstanding any provision of K.S.A. 79-1569, and amendments thereto, to the contrary.

      (c)   Every conveyance of real estate of a decedent to a bona fide purchaser, pursuant to the authority of this section, shall transfer such real estate free and clear from liens and claims of all creditors of the decedent of the estate of the decedent and of the heirs, devisees and legatees of the decedent and any such liens or claims shall be transferred to the proceeds of such sale received by the executor or administrator making the same but such transferral shall not affect inheritance tax liens or other tax liens against the estate.

      History:   L. 1939, ch. 180, § 111; L. 1951, ch. 338, § 1; L. 1967, ch. 315, § 1; L. 1976, ch. 242, § 16; L. 1980, ch. 167, § 4; L. 2000, ch. 76, § 3; July 1.