2006 Kansas Code - 79-15,143

      79-15,143.   Same; divestment or release of lien. The lien imposed by K.S.A. 2005 Supp. 79-15,139, and amendments thereto, shall be divested or released only in accordance with the following provisions:

      (a)   The lien shall be divested upon the payment of all taxes, penalty and interest due;

      (b)   the lien shall be divested after 10 years from the date of the decedent's death;

      (c)   that portion of the decedent's property which is used for the payment of charges against the estate and expenses of its administration, allowed by any court having jurisdiction thereof, shall be divested of such lien;

      (d)   the lien shall not affect any property after it has been sold or disposed of for value by the executors or administrators in accordance with K.S.A. 59-1410 and 59-1413, and amendments thereto, or otherwise in accordance with law, but in all such cases a lien shall attach to the proceeds realized from any such sale or other disposition for all taxes and interest thereon which are or may be due on such property. Tax due or payable from the proceeds of such sale or disposal of such property shall be collected by the personal representative in accordance with the provisions of K.S.A. 2005 Supp. 79-15,135, and amendments thereto, or by the director in accordance with the provisions of K.S.A. 2005 Supp. 79-15,141 or 79-15,142, and amendments thereto; and

      (e)   that portion of the decedent's property which must be sold, transferred or disposed of for the payment of taxes against the estate shall be divested of the lien, but only to the extent a specific release of has been granted by the director.

      History:   L. 2003, ch. 147, § 64; May 22.