Sec. 9. K.S.A. 79-5212 is hereby amended to read as follows: 79-
5212. (a) Whenever a taxpayer liable to pay any tax, penalty or interest
assessed pursuant to K.S.A. 79-5205, and amendments thereto, refuses
or neglects to immediately pay the amount due, the director of taxation
may issue one or more warrants for the immediate collection of the
amount due, directed to the sheriff of any county of the state commanding
the sheriff to seize and sell the real and personal property of the taxpayer,
or to seize, appraise and dispose of the firearms of the taxpayer, found
within the sheriff’s county to satisfy the amount specified on the warrant
and the cost of executing the warrant. The director of taxation may also
issue one or more warrants directed to any employee of the department
of revenue commanding the employee to seize and sell the real and personal
property of the taxpayer, or to seize, appraise and dispose of the
firearms of the taxpayer, found anywhere within the state of Kansas to
satisfy the amount specified on the warrant and the cost of executing the
warrant.
Comment: Note this is not a judge, but the director of taxation - an appointed, not elected official, who is issuing this warrant. The warrant is served, your property seixed and maybe even sold, before you have access to any due proccess of law.
A copy of the warrant shall also be mailed to the taxpayer at the
taxpayer’s last known address or served upon the taxpayer in person.
(b) The sheriff or department of revenue employee shall proceed to
execute upon the warrant in the same manner as provided for attachment
orders by K.S.A. 60-706, 60-707 and 60-710, and amendments thereto,
except as otherwise provided herein. In the execution of a warrant issued
to a department of revenue employee, the employee shall have all of the
powers conferred by law upon sheriffs. Any law enforcement officer may
assist in the execution of a warrant if requested to do so by a department
of revenue employee.
(c) No law exempting any goods and chattels, land and tenements
from forced sale under execution shall apply to a seizure and sale, or in
the case of firearms, sale or disposal, under any warrant.
(d) A third party holding funds or other personal property of the
taxpayer shall immediately, or as soon thereafter as possible, after service of the warrant on such third party, deliver such funds or other personal
property to the sheriff or department of revenue employee, who shall
then deliver such to the director of taxation or the director’s designee for
deposit toward the balance due on the taxpayer’s assessment.
(e) The sheriff or department of revenue employee shall make return
of such warrant to the director of taxation within 60 days from the date
of the warrant. If property is seized, then the sheriff or department of
revenue employee shall also make return of such warrant to the clerk of
the district court in the county where the property was seized.
(f) (1) If the taxpayer fails to appeal the assessment as provided by
subsection (b) of K.S.A. 79-5205, and amendments thereto, or if the taxpayer requests a hearing and a final order has been entered by the director of taxation as to the correctness of the assessment, then the sheriff or department of revenue employee shall sell the seized property at public
auction, except that firearms may be sold at public auction or disposed of
as provided in subsection (2).
Comment: Note even if you file an appeal to the courts, the director may direct the sherriff to sell your guns anyway.
The provisions of K.S.A. 60-2406, and amendments thereto, shall apply to liens against the property being sold. Notice of the sale of personal property shall be given in accordance with K.S.A. 60-2409, and amendments thereto. Notice of the sale of real property shall be given in accordance with K.S.A. 60-2410, and amendments thereto. The taxpayer shall have the right to redeem real property within a period of six months from the date of the sale.
(2) In the case of seized firearms not sold, the director of taxation shall obtain an appraisal value performed by a federally licensed firearms dealer or an employee thereof. Such value shall be credited against the taxpayer’s outstanding liability. Subsequent to such appraisal and credit against the taxpayer’s outstanding liability, the director shall transfer such firearm or firearms as follows:
(A) If the firearm or firearms have historial significance, the director
may transfer the firearm or firearms to the Kansas state historical society;
(B) the director may transfer the firearm or firearms to the secretary
of wildlife and parks;
(C) the director may transfer the firearm or firearms to the director
of the Kansas bureau of investigation; or
(D) the director may transfer the firearm or firearms to such city or
county law enforcement agency where the firearm was seized.
At least 30 days prior to the transfer of such firearm or firearms, pursuant
to this subsection, the director shall give written notice by mail to
the taxpayer at the taxpayer’s last known address of the appraised value
of such firearm or firearms and the date that the director intends to transfer
such firearm or firearms. The taxpayer may appeal the appraised value
of any such firearm or firearms by filing a written request for a hearing
before the district court in which the tax warrant used to seize such firearm
or firearms was filed. Such request must be filed with the district
court within 15 days after such notice to the taxpayer was mailed by the
director. If no appeal is filed with the district court within 15 days, or if
upon appeal the district court rules against the taxpayer, the director shall
transfer such firearm or firearms.
Comment: Note that this appeal applies only to firearms that were not outright sold at auction but instead transferred to a state agency. In that case if your appeal is not file stamped by the 15th day from the original post mark you're SOL.
(g) The director of taxation may also direct the sheriff or department
of revenue employee to file any warrant issued pursuant to subsection (a)
with the clerk of the district court of any county in Kansas, and thereupon
the clerk shall enter in the appearance docket the name of the taxpayer
mentioned in the warrant, the amount of the tax or portion of it, interest
and penalties for which the warrant is issued and the date such copy is
filed and note the taxpayer’s name in the general index. No fee shall be
charged for such entry. The amount of such warrant shall thereupon
become a lien upon the title to, and interest in, the real property of the
taxpayer located within such county. Thereupon, the director of taxation
shall have the same remedies to collect the amount of the tax, penalty
and interest, as if the state of Kansas had recovered judgment against the
taxpayer, including immediately garnishing the wages or other property
of the taxpayer pursuant to K.S.A. 60-716 et seq., and amendments
thereto. Such remedies shall be in addition to the other collection remedies
provided herein.
Comment: Note that the director is given powers to seize and dispose of your property "as if the state of Kansas had recovered judgment against the
taxpayer". Meaning once again no due process.
(h) The director of taxation shall have the right at any time to issue
alias warrants until the full amount of the tax, penalty and interest is
collected.
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