Director of Property Valuation v. Golden Plains Express, Inc.

Elliott, P.J.:

The Director of Property Valuation, Department of Revenue, (Director) appeals the trial court’s order barring the collection of a motor carrier tax warrant entered against Golden Plains Express, Inc., (Golden Plains) as being time barred by K.S.A. 1987 Supp. 60-2403, the dormant judgment statute.

In June 1980, the Director filed a tax warrant against Golden Plains for delinquent motor carrier taxes; the warrant was filed in district court pursuant to K.S.A. 79-6all. In January 1988, more than seven years later, Golden Plains requested the district court to declare the judgment…