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BANK OF KANSAS v. DAVISON

No. 68,925

253 Kan. 780 (1993)

861 P.2d 806

BANK OF KANSAS, Appellant, v. CHARLES W. DAVISON and CONNIE L. DAVISON; THE STATE OF KANSAS DEPARTMENT OF REVENUE; FIRST NATIONAL BANK OF KINGMAN; FIRST FEDERAL SAVINGS AND LOAN ASSOCIATION OF HUTCHINSON; TRANSAMERICA COMMERCIAL FINANCE CORPORATION; PATRICIA O. SIMPSON; WURLITZER MUSIC STORES, INC.; BANK OF INMAN; YAMAHA CORPORATION OF AMERICA; EMPRISE BANK, and THOMAS BURNS, Appellees.

Supreme Court of Kansas.

Opinion filed October 29, 1993.

Attorney(s) appearing for the Case

Stuart R. Collier, of Arn, Mullins, Unruh, Kuhn & Wilson, of Wichita, argued the cause, and Roger K. Wilson, of the same firm, was with him on the briefs for appellant.

John Michael Hale, of Kansas Department of Revenue, argued the cause, and Jay D. Befort, of the same agency, was with him on the brief for appellee Kansas Department of Revenue.

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...

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