Terms Used In Kansas Statutes 74-2437

  • Property: includes personal and real property. See Kansas Statutes 77-201
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201

The state board of tax appeals shall have the following powers and duties:

(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.

(e) The powers and duties of the state board of tax appeals shall not include:

(1) Determining who may sign appeals forms;

(2) determining who may represent taxpayers in any matter before the board;

(3) deciding what constitutes the unauthorized practice of law; and

(4) deciding whether or not a contingent fee agreement is a violation of public policy.

(f) The board shall not take any action which would impede any settlement or agreement between the county and the taxpayer or otherwise act or fail to act in such a way as to restrain the county and the taxpayer from reaching a settlement or agreement.