History: L. 1929, ch. 260, § 1; L. 1937, ch. 329, § 15; Repealed, L. 1939, ch. 288, § 19; April 17.
History: L. 1929, ch. 260, §§ 2, 3; Repealed, L. 1951, ch. 434, § 1; June 30.
History: L. 1929, ch. 260, § 4; Repealed, L. 1939, ch. 288, § 19; April 17.
History: L. 1929, ch. 260, § 5; Repealed, L. 1939, ch. 288, § 19; April 17.
History: L. 1929, ch. 260, § 7; Repealed, L. 1939, ch. 288, § 19; April 17.
History: L. 1907, ch. 408, §§ 5, 6; R.S. 1923, 74-2404, 74-2405; Repealed, L. 1939, ch. 288, § 19; April 17.
History: L. 1929, ch. 260, § 6; Repealed, L. 1939, ch. 288, § 19; April 17.
History: L. 1907, ch. 408, § 7; R.S. 1923, 74-2406; Repealed, L. 1939, ch. 288, § 19; April 17.
History: L. 1917, ch. 319, § 1; R.S. 1923, 74-2407; Repealed, L. 1951, ch. 434, § 1; June 30.
History: L. 1929, ch. 260, § 8; Repealed, L. 1951, ch. 434, § 1; June 30.
History: L. 1929, ch. 260, § 9; L. 1957, ch. 429, § 15; Repealed, L. 1972, ch. 342, § 120; July 1.
History: L. 1939, ch. 288, § 1; Repealed, L. 1957, ch. 429, § 40; July 1.
History: L. 1939, ch. 288, § 2; Repealed, L. 1957, ch. 429, § 40; July 1.
History: L. 1939, ch. 288, § 3; L. 1945, ch. 303, § 5; L. 1949, ch. 411, § 1; L. 1953, ch. 363, § 3; L. 1955, ch. 350, § 1; Repealed, L. 1957, ch. 429, § 40; July 1.
History: L. 1939, ch. 288, § 4; Repealed, L. 1957, ch. 429, § 40; July 1.
History: L. 1939, ch. 288, § 5; Repealed, L. 1957, ch. 429, § 40; July 1.
History: L. 1939, ch. 288, § 6; Repealed, L. 1957, ch. 429, § 40; July 1.
History: L. 1939, ch. 288, §§ 7 to 10; Repealed, L. 1957, ch. 429, § 40; July 1.
History: L. 1939, ch. 288, § 11; Repealed, L. 1953, ch. 375, § 95; July 1.
History: L. 1939, ch. 288, § 12; Repealed, L. 1957, ch. 429, § 40; July 1.
History: L. 1939, ch. 288, § 13; L. 1943, ch. 290, § 13; Repealed, L. 1957, ch. 429, § 40; July 1.
History: L. 1939, ch. 288, § 17; Repealed, L. 1957, ch. 429, § 40; July 1.
(b) Notwithstanding the provisions of this section, the secretary of revenue may:
(1) Communicate to the executive director of the Kansas lottery information as to whether a person, partnership or corporation is current in the filing of all applicable tax returns and in the payment of all taxes, interest and penalties to the state of Kansas, excluding items under formal appeal, for the purpose of determining whether such person, partnership or corporation is eligible to be selected as a lottery retailer; and
(2) communicate to the executive director of the Kansas racing commission information as to whether a person, partnership or corporation has failed to meet any tax obligation to the state of Kansas for the purpose of determining whether such person, partnership or corporation is eligible for a facility owner license or facility manager license pursuant to the Kansas parimutuel racing act.
History: L. 1943, ch. 307, § 1; L. 1957, ch. 429, § 16; L. 1971, ch. 248, § 1; L. 1972, ch. 342, § 73; L. 1977, ch. 186, § 7; L. 1987, ch. 292, § 26; L. 1987, ch. 112, § 38; May 28.
History: L. 1943, ch. 290, § 11; Repealed, L. 1957, ch. 429, § 40; July 1.
(b) No final order of the board shall be subject to review pursuant to subsection (c) unless the aggrieved party first files a petition for reconsideration of that order with the board in accordance with the provisions of K.S.A. 77-529 and amendments thereto.
(c) Any action of the board pursuant to this section is subject to review in accordance with the act for judicial review and civil enforcement of agency actions, except that:
(1) The parties to the action for judicial review shall be the same parties as appeared before the board in the administrative proceedings before the board. The board shall not be a party to any action for judicial review of an action of the board.
(2) There is no right to review of any order issued by the board in a no-fund warrant proceeding pursuant to K.S.A. 12-110a, 12-1662 et seq., 19-2752a, 79-2938, 79-2939 and 79-2951, and amendments thereto, and statutes of a similar character.
(3) The court of appeals has jurisdiction of any action for review pertaining to property appraised and assessed by the director of property valuation, excise, income or inheritance taxes assessed by the director of taxation and the exemption of any property from property taxation. The district court of the proper county has jurisdiction in all other cases.
(4) Review of orders issued by the board of tax appeals relating to the valuation or assessment of property for ad valorem tax purposes or relating to the tax protest shall be conducted by the district court of the county in which the property is located or, if located in more than one county, the district court of any county in which any portion of the property is located.
(5) In addition to the cost of the preparation of the transcript, the appellant shall pay to the board the other costs of certifying the record to the reviewing court. Such payment shall be made prior to the transmission of the agency record to the reviewing court.
(d) If review of an order of the board relating to excise, income or inheritance taxes, is sought by a person other than the director of taxation, such person shall give bond for costs at the time the petition is filed. The bond shall be in the amount of 125% of the amount of taxes assessed or a lesser amount approved by the court of appeals and shall be conditioned on the petitioner's prosecution of the review without delay and payment of all costs assessed against the petitioner.
(e) If review of an order is sought by a party other than the director of property valuation or a taxing subdivision and the order determines, approves, modifies or equalizes the amount of valuation which is assessable and for which the tax has not been paid, a bond shall be given in the amount of 125% of the amount of the taxes assessed or a lesser amount approved by the reviewing court. The bond shall be conditioned on the petitioner's prosecution of the review without delay and payment of all costs assessed against the petitioner.
History: L. 1943, ch. 290, § 12; L. 1957, ch. 429, § 12; L. 1958, ch. 21, § 1 (Special Session); L. 1969, ch. 368, § 1; L. 1971, ch. 249, § 1; L. 1972, ch. 293, § 1; L. 1978, ch. 311, § 1; L. 1980, ch. 236, § 1; L. 1983, ch. 252, § 1; L. 1984, ch. 73, § 3; L. 1986, ch. 318, § 132; L. 1988, ch. 356, § 286; L. 1998, ch. 146, § 3; July 1.
History: L. 1943, ch. 290, § 14; L. 1957, ch. 429, § 17; L. 1972, ch. 342, § 74; July 1.
History: L. 1933, ch. 285, § 8; L. 1972, ch. 342, § 75; Repealed, L. 1989, ch. 163, § 22; July 1.
History: L. 1933, ch. 285, § 9; L. 1972, ch. 342, § 76; July 1.
History: L. 1933, ch. 285, § 15; L. 1939, ch. 288, § 16; Repealed, L. 1957, ch. 429, § 40; July 1.
History: L. 1957, ch. 429, § 38; Repealed, L. 1959, ch. 316, § 1; June 30.
History: L. 1957, ch. 429, § 39; L. 1959, ch. 317, § 1; Repealed, L. 1972, ch. 342, § 120; July 1.
(b) Any member of the state board of tax appeals may be removed by the governor for cause, after public hearing conducted in accordance with the provisions of the Kansas administrative procedure act.
(c) The state board of tax appeals shall appoint, subject to approval by the governor, an executive director of the board, to serve at the pleasure of the board. The executive director shall: (1) Be in the unclassified service under the Kansas civil service act; (2) devote full time to the executive director's assigned duties; (3) receive such compensation as determined by the board, subject to the limitations of appropriations thereof; and (4) have familiarity with the tax appeals process sufficient to fulfill the duties of the office of executive director. The executive director shall perform such duties as directed by the board.
(d) Appeals decided by the state board of tax appeals which are deemed of sufficient importance to be published shall be published by the board.
(e) After appointment, members of the state board of tax appeals shall complete the following course requirements: (1) A tested appraisal course of not less than 30 clock hours of instruction consisting of the fundamentals of real property appraisal with an emphasis on the cost and sales approaches to value; (2) a tested appraisal course of not less than 30 clock hours of instruction consisting of the fundamentals of real property appraisal with an emphasis on the income approach to value; (3) a tested appraisal course of not less than 30 clock hours of instruction with an emphasis on mass appraisal; (4) an appraisal course with an emphasis on Kansas property tax laws and; (5) an appraisal course on the techniques and procedures for the valuation of state assessed properties with an emphasis on unit valuation; and (6) a tested appraisal course on the techniques and procedures for the valuation of land devoted to agricultural use pursuant to K.S.A. 79-1476, and amendments thereto. The executive director shall adopt rules and regulations prescribing a timetable for the completion of the course requirements and prescribing continued education requirements for members of the board.
(f) The state board of tax appeals shall have no capacity or power to sue or be sued.
History: L. 1957, ch. 429, § 1; L. 1959, ch. 317, § 2; L. 1969, ch. 369, § 1; L. 1972, ch. 342, § 77; L. 1982, ch. 347, § 33; L. 1986, ch. 287, § 2; L. 1988, ch. 356, § 287; L. 1992, ch. 262, § 9; L. 1995, ch. 241, § 9; L. 1998, ch. 146, § 2; L. 2000, ch. 139, § 1; L. 2003, ch. 147, § 35; May 22.
History: L. 1975, ch. 387, § 1; July 1.
History: L. 1975, ch. 387, § 2; July 1.
History: L. 1975, ch. 387, § 3; July 1.
History: L. 1975, ch. 387, § 4; July 1.
History: L. 1975, ch. 387, § 5; July 1.
(b) The small claims division shall have jurisdiction over hearing and deciding applications for the refund of protested taxes under the provisions of K.S.A. 79-2005, and amendments thereto, and hearing and deciding appeals from decisions rendered pursuant to the provisions of K.S.A. 79-1448, and amendments thereto, and of article 16 of chapter 79 of the Kansas Statutes Annotated, and acts amendatory thereof or supplemental thereto, with regard to single-family residential property. The filing of an appeal with the small claims division shall be a prerequisite for filing an appeal with the state board of tax appeals for appeals involving single-family residential property.
(c) At the election of the taxpayer, the small claims division shall have jurisdiction over: (1) Any appeal of a decision, finding, order or ruling of the director of taxation, except an appeal, finding, order or ruling relating to an assessment issued pursuant to K.S.A. 79-5201 et seq., and amendments thereto, in which the amount of tax in controversy does not exceed $15,000; (2) hearing and deciding applications for the refund of protested taxes under the provisions of K.S.A. 79-2005, and amendments thereto, where the value of the property, other than property devoted to agricultural use, is less than $2,000,000 as reflected on the valuation notice; or (3) hearing and deciding appeals from decisions rendered pursuant to the provisions of K.S.A. 79-1448, and amendments thereto, and of article 16 of chapter 79 of the Kansas Statutes Annotated, and acts amendatory thereof or supplemental thereto, other than those relating to land devoted to agricultural use, wherein the value of the property is less than $2,000,000 as reflected on the valuation notice.
(d) In accordance with the provisions of K.S.A. 74-2438, and amendments thereto, any party may elect to appeal any application or decision referenced in subsection (b) to the state board of tax appeals. Except as provided in subsection (b) regarding single-family residential property, the filing of an appeal with the small claims division shall not be a prerequisite for filing an appeal with the state board of tax appeals under this section. Final decisions of the small claims division may be appealed to the state board of tax appeals. An appeal of a decision of the small claims division to the state board of tax appeals shall be de novo.
(e) A taxpayer shall commence a proceeding in the small claims division by filing a notice of appeal in the form prescribed by the rules of the state board of tax appeals which shall state the nature of the taxpayer's claim. Notice of appeal shall be provided to the appropriate unit of government named in the notice of appeal by the taxpayer. In any valuation appeal or tax protest commenced pursuant to articles 14 and 20 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, the hearing shall be conducted in the county where the property is located or a county adjacent thereto. In any appeal from a final determination by the secretary of revenue, the hearing shall be conducted in the county in which the taxpayer resides or a county adjacent thereto.
(f) The hearing in the small claims division shall be informal. The hearing officer may hear any testimony and receive any evidence the hearing officer deems necessary or desirable for a just determination of the case. A hearing officer shall have the authority to administer oaths in all matters before the hearing officer. All testimony shall be given under oath. A party may appear personally or may be represented by an attorney, a certified public accountant, a certified general appraiser, a tax representative or agent, a member of the taxpayer's immediate family or an authorized employee of the taxpayer. A county or unified government may be represented by the county appraiser, designee of the county appraiser, county attorney or counselor or other representatives so designated. No transcript of the proceedings shall be kept.
(g) The hearing in the small claims division shall be conducted within 60 days after the appeal is filed in the small claims division unless such time period is waived by the taxpayer. A decision shall be rendered by the hearing officer within 30 days after the hearing is concluded and, in cases arising from appeals described by subsections (b) and (c)(2) and (3), shall be accompanied by a written explanation of the reasoning upon which such decision is based. Documents provided by a taxpayer or county or district appraiser shall be returned to the taxpayer or the county or district appraiser by the hearing officer and shall not become a part of the board's permanent records. Documents provided to the hearing officer shall be confidential and may not be disclosed, except as otherwise specifically provided.
(h) With regard to any matter properly submitted to the division relating to the determination of valuation of property for taxation purposes, it shall be the duty of the county appraiser to initiate the production of evidence to demonstrate, by a preponderance of the evidence, the validity and correctness of such determination. No presumption shall exist in favor of the county appraiser with respect to the validity and correctness of such determination.
History: L. 1998, ch. 146, § 7; L. 1999, ch. 126, § 7; L. 2000, ch. 139, § 2; July 1.
(b) Each hearing officer of the small claims division shall receive compensation in an amount determined by the executive director and approved by the board.
History: L. 1998, ch. 146, § 8; July 1.
(b) (1) The annual salary of the chairperson shall be an amount equal to the annual salary paid by the state to a district judge designated as chief judge; and
(2) the annual salary of each member other than the chairperson shall be an amount which is $2,465 less than the annual salary of the chairperson.
History: L. 1957, ch. 429, § 2; L. 1961, ch. 409, § 3; L. 1969, ch. 369, § 2; L. 1973, ch. 175, § 62; L. 1974, ch. 361, § 65; L. 1976, ch. 380, § 11; L. 1978, ch. 350, § 4; L. 1981, ch. 30, § 4; L. 1984, ch. 318, § 13; L. 1986, ch. 115, § 102; L. 1999, ch. 57, § 67; July 1.
History: L. 1957, ch. 429, § 3; L. 1972, ch. 342, § 78; July 1.
History: L. 1957, ch. 429, § 4; July 1.
(a) To hear appeals from the director of taxation and the director of property valuation on rulings and interpretations by said directors, except where different provision is made by law;
(b) to hear appeals from the director of property valuation on the assessment of state assessed property;
(c) to adopt rules and regulations relating to the performance of its duties and particularly with reference to procedure before it on hearings and appeals; and
(d) such other powers as may be prescribed by law.
History: L. 1957, ch. 429, § 5; L. 1972, ch. 342, § 79; July 1.
History: L. 1959, ch. 331, § 1; June 30.
History: L. 1959, ch. 331, § 2; June 30.
History: L. 1957, ch. 429, § 11; L. 1963, ch. 404, § 1; L. 1972, ch. 342, § 80; L. 1987, ch. 293, § 1; L. 1988, ch. 356, § 288; L. 1996, ch. 264, § 10; L. 1997, ch. 126, § 5; L. 1999, ch. 126, § 8; L. 2002, ch. 186, § 3; July 1.
(b) There is hereby created in the state treasury the BOTA filing fee fund.
(c) The executive director of the board of tax appeals shall remit to the state treasurer at least monthly all tax appeal filing fees received by the state board of tax appeals. Upon receipt of any such remittance, the state treasurer shall deposit the amount in the state treasury to the credit of the BOTA filing fee fund.
(d) All expenditures from the BOTA filing fee fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the executive director of the state board of tax appeals or a person or persons designated by such executive director.
History: L. 2003, ch. 147, § 67; May 22.
(a) Constituting, sitting and acting as the state board of equalization as provided in K.S.A. 79-1409;
(b) authorizing the issuance of emergency warrants by taxing districts, as provided in article 29 of chapter 79 of Kansas Statutes Annotated, and acts amendatory thereof or supplemental thereto, and authorizing the issuance of warrants by cities or counties under statutes of this state;
(c) authorizing increases in tax levies by taxing districts, as provided in article 19 of chapter 79 of Kansas Statutes Annotated, and acts amendatory thereof or supplemental thereto;
(d) correcting errors and irregularities under the provisions of article 17 of chapter 79 of Kansas Statutes Annotated; and
(e) hearing and deciding applications for the refund of protested taxes under the provisions of K.S.A. 79-2005.
History: L. 1957, ch. 429, § 6; L. 1958, ch. 31, § 2 (Special Session); L. 1959, ch. 372, § 3; L. 1972, ch. 342, § 81; July 1.
History: L. 1957, ch. 429, § 7; L. 1963, ch. 419, § 4; L. 1965, ch. 458, § 10; L. 1967, ch. 443, § 10; Repealed, L. 1972, ch. 342, § 120; July 1.
History: L. 1968, ch. 215, § 1; July 1.
History: L. 1968, ch. 215, § 2; July 1.
History: L. 1957, ch. 429, § 9; July 1.
History: L. 1957, ch. 429, § 10; L. 1961, ch. 409, § 13; L. 1963, ch. 419, § 5; L. 1965, ch. 458, § 11; Repealed, L. 1972, ch. 342, § 120; July 1.
History: L. 1959, ch. 403, § 1; June 30.
The secretary of revenue is authorized to establish reasonable fees for such microfilming and photostating services and such fees are to be based upon the cost of labor and materials expended in performing such services and shall also include a factor for the depreciation of equipment. All fees derived from the performance of these services shall be remitted to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of a revolving fund for such services.
The microfilming fund shall be used to repay expenses incurred in providing the microfilming services rendered under this section.
History: L. 1963, ch. 403, § 1; L. 1972, ch. 342, § 83; L. 2001, ch. 5, § 311; July 1.
History: L. 1964, ch. 45, § 1 (Budget Session); Repealed, L. 1972, ch. 332, § 97; July 1.