K.S.A. 79-1704 — Cities between 20,000 and 24,000; compromise, abatement or cancellation, when

Whenever in any city of the first class having a population of more than 20,000 and less than 24,000 inhabitants, the title to any real property, upon which taxes may be due and delinquent, may be vested in such city, then the state board of tax appeals is hereby authorized upon application of such city, and for good reason shown, to compromise, abate or cancel all such taxes or any part thereof.