In Re the Real Estate Tax Protest of Rice

My dissent is confined to the second issue determined by the court in the majority opinion.

The provisions of K.S.A. 79-2005 authorizing the payment of property taxes under protest do not authorize the payment of delinquent taxes under protest when the entire legislative taxing scheme on property is construed.

K.S.A. 79-1804 provides:

“All taxes shall be due on the first day of November of each year. A lien for all *604taxes shall attach to the real property subject to the same on the first day of November in the year in which said tax is levied, and such lien shall continue until such taxes and…