Attorney General Opinion No.

The Honorable Tom Bradley State Representative, 52nd District 5908 S.W. Clarion Lane Topeka, Kansas 66610

Dear Representative Bradley:

You request our opinion regarding the provisions of K.S.A. 1994 Supp. 79-2017 and 79-2101, and specifically the time at which the judgment and lien for uncollected delinquent personal property taxes become effective. You inquire whether it is at the time of filing the abstract of unpaid taxes with the clerk of the district court, or when the clerk enters the amount of unpaid taxes in the appearance docket and notes the entry in the general index that the…