Wall v. Kansas Dept. of Revenue

No. 116,779 IN THE COURT OF APPEALS OF THE STATE OF KANSAS CRAIG WALL, Appellee, v. KANSAS DEPARTMENT OF REVENUE, Appellant. SYLLABUS BY THE COURT 1. Generally, only issues raised at the administrative hearing may be raised in a petition for judicial review. 2. Subject matter jurisdiction may be raised at any time, whether for the first time on appeal or even on the appellate court's own motion. 3. The Kansas Department of Revenue has an independent duty under K.S.A. 2016 Supp. 8-1002(f) to review an officer's certification and notice of suspension form (DC- 27) to determine if it meets the…