Rules of Practice & Procedure

Kansas Administrative Regulations
Agency 94: Kansas Board of Tax Appeals

Proceedings Before Board
KSA Statutes
Economic Development Revenue Bonds
Board Member Continued Education
Stipulations of Value
Out of State Attorneys (Pro Hac Vice)
Continuance Policy
General Information Pamphlets
Certification and Copy Fees
Transcripts

Proceedings Before Board

K.A.R. 94-5-1 Board regulations and procedures
K.A.R. 94-5-2 Definitions
K.A.R. 94-5-3 Service
K.A.R. 94-5-4 Commencement of action; pleadings
K.A.R. 94-5-5 Signatures of parties or counsel
K.A.R. 94-5-6 Authorized representation
K.A.R. 94-5-7 Information and assistance to self-represented litigant
K.A.R. 94-5-8 Filing fees
K.A.R. 94-5-9 Filing procedures; time limitations
K.A.R. 94-5-10 Electronic mail filings
K.A.R. 94-5-11 Facsimile filing
K.A.R. 94-5-12 Confidentiality
K.A.R. 94-5-13 Intervention; joinder
K.A.R. 94-5-14 Consolidation
K.A.R. 94-5-15 Motion practice
K.A.R. 94-5-16 Discovery
K.A.R. 94-5-17 Subpoenas
K.A.R. 94-5-18 Stipulations
K.A.R. 94-5-19 Prehearing conferences
K.A.R. 94-5-20 Continuances
K.A.R. 94-5-21 Exchange of evidence and witness lists
K.A.R. 94-5-22 Hearings
K.A.R. 94-5-23 Evidence
K.A.R. 94-5-24 Failure to appear
K.A.R. 94-5-25 Petitions for reconsideration

KSA Statutes

Complete Listing of Kansas Statutes Chapter 79. – Taxation

K.S.A 79 – Taxation

Economic Development Revenue Bonds

K.A.R. 94-3-1 Definitions of terms
K.A.R. 94-3-2 Filing, fees, and form

Board Member Continued Education

K.A.R. 94-4-1 Board member continued education
K.A.R. 94-4-2 Administration of board member continued education

Stipulations of Value

Stipulations of value shall be submitted for the Board’s approval by means of an agreed order executed by the parties. Agreed orders shall be substantially similar to the Board’s form order titled Agreed Order of Stipulation.

Parties shall not file with the Board stipulation agreements or other contractual instruments. A fully executed Agreed Order of Stipulation will serve the dual purpose of a stipulation of value and a terminating order.

The Board will presume that all stipulations of value are entered into between the parties after full consideration of the pertinent facts and governing law, including without limitation the county appraiser’s duties under K.S.A. 79-1426.

The parties are expected to submit a fully executed Agreed Order of Stipulation within 30 days of the time the parties notify the Board of a pending stipulation. If the agreed order is not received within that period, the Board will initiate default proceedings pursuant to K.S.A. 77-520.

Out of State Attorneys (Pro Hac Vice)

An attorney not admitted to practice law in the State of Kansas may act as counsel pro hac vice before the Board of Tax Appeals, provided certain conditions for admission are met. For details about eligibility and the application process, see Rule 116 of the Supreme Court of the State of Kansas.

Please note that there is a non-refundable fee of $100 for all pro hac vice applications. This fee is authorized pursuant to Kansas Supreme Board Rule 116(d). The application fee shall accompany the motion and verified application in each case and shall be made payable to the Kansas Board of Tax Appeals.

Continuance Policy

Any case or matter scheduled on the Board’s calendar may be continued by the Board only upon a written motion filed no fewer than 30 days before the date of the scheduled hearing. This 30-day period may be waived by the Board at its discretion upon a showing of good cause.

Prior to filing a motion for continuance with the Board, the moving party shall consult with all other parties and shall state in the motion the position of the other parties with respect to the proposed continuance. Additionally, the motion must state the reason for the requested continuance. Motions for continuance will be granted only in exceptional circumstances. Conflicting engagements of counsel normally will not be considered a proper ground for continuance.

Parties and counsel should not call or email Board staff to request a continuance or to attempt to reschedule a matter for hearing. All continuance requests must be filed in writing as set forth above. The Board will initiate any necessary rescheduling after the motion for continuance is decided.

General Information Pamphlets

Regular Division Hearings – General Information Pamphlet
Small Claims and Expedited Hearings – General Information Pamphlet

Certification and Copy Fees

The following fee schedule shall be in effect for certification of records and for copies of public records:

Copies of records:	Fee
Copies of Records (per page)	$0.25
Copies of public records maintained solely on microfilm (per page)	$0.75
(cost is based on actual cost to the Board to make copies from microfilm)

The actual cost of postage or shipping will be charged. There may be an additional charge for staff time if the request involves research to obtain the records requested. Research time is billed at $25.00 per hour in tenths of an hour increments.

Transcripts

The Board does not prepare transcripts. Parties have to make a written request with us for a transcript, we contact the reporting service and coordinate getting them an estimate of expense, and then make arrangements for the transcript for them.

Rules of Practice & Procedure