Attorney General Opinion No. 1983-071

Download or read book Attorney General Opinion No. 1983-071 written by Robert T. Stephan and published by . This book was released on 1983 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Pursuant to K.S.A. 79-405 and 79-406, a county clerk has the duty to execute a plat of any subdivision or lot when such is owned by two or more persons and the legal description of the property is insufficient for purposes of assessment and taxation. Upon completion, such plat is to be filed for record with the register of deeds, and thereafter has the same effect as a plat executed and filed by the owner or owners of property. However, in the event that real estate taxes are due and owing on property platted by a county clerk pursuant to the above-referenced statutes, K.S.A. 19-1207 proscribes the register of deeds from recording the plat until taxes on the property are paid. In the case where a clerk has prepared a plat but taxes remain unpaid, the plat may not be filed due to K.S.A. 19-1207, but may be used only for the purposes originally intended, i.̲e̲.̲, assessment and taxation. Cited herein: K.S.A. 19-1207, 79-405, 79-406, K.S.A. 1982 Supp. 79-408, 79-1803.