Rieke v. Kansas Department of Revenue

Knudson, J.:

The Kansas Department of Revenue (KDR) appeals the district court’s grant of partial summary judgment to Leon Rieke. The issues raised on appeal concern subject matter juris*477diction, service of process, and whether Rieke should have been awarded attorney fees and costs. We affirm the judgment of the district court.

Pursuant to K.S.A. 79-3617 and K.S.A. 79-3643, KDR issued a warrant for delinquent taxes directing the sheriff of Johnson County inter alia to levy upon and sell the property of Leon Rieke to satisfy taxes of $46,231.37 owed by Mid America Sports Complex, Inc. After this…