Bicknell v. Kansas Dept. of Revenue

IN THE SUPREME COURT OF THE STATE OF KANSAS No. 120,935 O. GENE BICKNELL and O. GENE BICKNELL as Administrator of the Estate of RITA J. BICKNELL, Appellees, v. KANSAS DEPARTMENT OF REVENUE, Appellant. SYLLABUS BY THE COURT 1. Whether venue is proper under the Kansas Judicial Review Act (KJRA), K.S.A. 77-601 et seq., is a question of law subject to unlimited review. 2. This court reviews a district court's decision on a K.S.A. 2020 Supp. 60-212(b)(3) motion to dismiss for improper venue under a de novo standard, and we accept as true the allegations and factual assertions in the pleading when…