Bank of Kansas v. Davison

The opinion of the court was delivered by

Abbott, J.:

Bank of Kansas appeals the validity of sales tax liens and their attachment and enforceability against homestead property. The trial court held the Bank lacked standing and was estopped from challenging the validity of the sales tax liens and ordered the homestead property subject to the sales tax liens sold to satisfy the liens. This appeal followed.

Charles W. and Connie Davison own real estate in Reno County that is now and has been their homestead since they purchased it in March 1969.

On July 15, 1988, the Kansas Department of Revenue…