Attorney General Opinion No.

Norbert C. Marek, Jr. Wabaunsee County Attorney Wabaunsee County Courthouse 215 Kansas Street, PO Box 278 Alma, Kansas 66401

Dear Mr. Marek:

As county attorney for Wabaunsee County, you inquire whether the Register of Deeds is obligated to record an agreement assigning the rights to conservation reserve program (CRP) payments. If the Register of Deeds is obligated to do so, you inquire whether a mortgage registration tax is required. You note that neither the original contract for CRP payments has been filed nor a mortgage registration tax paid pursuant to K.S.A. 79-3102(a).

The Register of…