74-2448. Powers of state court of tax appeals; petitions to reclassify certain property constructed with proceeds of industrial revenue bonds; rules and regulations. The court of tax appeals shall have the power and duty to hear a petition to change the classification of property as required by K.S.A. 79-262, and amendments thereto, and may issue rules and regulations to implement the provisions of K.S.A. 79-262 and 74-2448, and amendments thereto.
History: L. 2014, ch. 140, ยง 3; July 1.
Structure Kansas Statutes
Chapter 74 - State Boards, Commissions And Authorities
Article 24 - Court Of Tax Appeals; Miscellaneous Taxation Provisions
74-2424 Tax information; limits on dissemination and use.
74-2427 Same; duties of county attorneys.
74-2429 Motor fuels tax law administration by director of taxation.
74-2433a Board established as independent agency.
74-2433b Same; administration of agency by board.
74-2433c Same; approval of vouchers.
74-2433d Same; records and moneys transferred to board.
74-2433e Same; agency as continuation of prior court.
74-2434 State board of tax appeals; annual salaries of members; full-time duties.
74-2435 Employees of state board; civil service.
74-2436 Records of proceedings; seal; evidence; oaths; quorum.
74-2437 Powers and duties of state board; prohibited actions.
74-2437a Same; issuance of summons, subpoenas and subpoenas duces tecum; service; costs.
74-2438a Filing fee for appeals; BOTA filing fee fund created.
74-2439 Additional powers of state board.
74-2441b Same; delivery of reports; availability.
74-2442 Transfer of powers to director of property valuation under 1957 act.
74-2444 Master bond to secure payment of taxes; regulations by director.
74-2447 Transfer of powers to state board of tax appeals; abolishment of state court.