Kansas Administrative Code

(Authorized by K.S.A. 74-2437; implementing K.S.A. 79-1426, K.S.A. 79-1409; effective Aug. 15, 1997; amended May 24, 2002; revoked Oct. 29, 2010.) 94-2-19 and 94-2-20. (Authorized by and implementing K.S.A. 74-2437, as amended by 2008 HB 2018, sec. 13; effective May 24, 2002; ame…

(Authorized by and implementing K.S.A. 2007 Supp. 74-2438a, as amended by 2008 HB 2018, sec. 17; effective, T-94-8-28-03, Aug. 28, 2003; effective Dec. 5, 2003; amended, T-94- 5-27-04, May 27, 2004; amended Oct. 1, 2004; amended, T-94-6-25-08, July 1, 2008; amended Oct. 24, 2008;…

(Authorized by and implementing K.S.A. 74-2437, as amended by 2008 HB 2018, sec. 13; effective May 1, 1981; amended May 1, 1987; amended May 1, 1988; amended Aug. 15, 1997; amended May 24, 2002; amended, T-94- 8-28-03, Aug. 28, 2003; amended Dec. 5, 2003; amended, T-94-6-25-08, J…

(Authorized by and implementing K.S.A. 74-2437, as amended by 2008 HB 2018, sec. 13; effective May 1, 1981; amended May 1, 1988; amended Aug. 15, 1997; amended May 24, 2002; amended, T-94-6-25-08, July 1, 2008; amended Oct. 24, 2008; revoked Oct. 29, 2010.) 94-2-6 and 94-2-7. (Au…

(Authorized by and implementing K.S.A. 74-2437, as amended by 2008 HB 2018, sec. 13; effective May 1, 1981; amended May 1, 1988; amended Aug. 15, 1997; amended May 24, 2002; amended, T-94-6-25-08, July 1, 2008; amended Oct. 24, 2008; revoked Oct. 29, 2010.)

(Authorized by K.S.A. 74-2437, as amended by 2008 HB 2018, sec. 13; implement- ing K.S.A. 74-2437, as amended by 2008 HB 2018, sec. 13, and 74-2437a, as amended by 2008 HB 2018, sec. 14; effective May 1, 1981; amended May 1, 1988; amended Aug. 15, 1997; amended May 24, 2002; amen…

Definition of terms. As used in this article, the following meanings shall apply, to the extent that they are not inconsistent with K.S.A. 12-1744a through K.S.A. 12-1744d, and amendments thereto, or unless the context clearly indicates otherwise. (a) “The act” means K.S.A. 12-17…

Filing, fees, and forms. Each infor- mational statement required to be filed pursuant to the act shall be governed by the following pro- cedures: (a) Filing procedures. (1) The informational statement, together with the fees required in paragraph (b)(1), shall be deemed filed and…

Court judge continued education. (a) Each judge of the court shall complete the ed- ucation and training courses required by K.S.A. 74-2433, and amendments thereto, within either of the following, whichever is shorter: (1) 24 months immediately following the date of the judge’s c…

Administration of judge contin- ued education.Thejudgeeducationandtraining program shall be administered by the executive director. All records of completed courses shall be maintained in the personnel office of the court of tax appeals and shall be open for inspection at any tim…

Court regulations and procedures. (a) To the extent that the Kansas administrative procedure act or procedures prescribed by other statutes do not specifically apply, the Kansas code of civil procedure, and amendments thereto, shall apply in all proceedings before the regular div…

Electronic mail filings. (a) Each document filed through electronic mail shall be sent to the court’s central electronic mail address in order to be considered filed with the court. Electronic mail sent to any electronic mail ad- dress other than the court’s central electronic ma…

Facsimile filing. (a) The court’s facsimile machine shall be available on a 24-hour basis, seven days each week. This requirement shall not prevent the court from sending docu- ments by fax or from making repairs to and main- taining the facsimile machine. (b) Each complete facsi…

Confidentiality. (a) Each docu- ment filed and all evidence received by the court shall be a public record, unless a protective order is issued by the court designating all or portions of the record confidential. (b) Any party may file a motion for a protective order, or a motion…

Intervention; joinder. Each peti- tion or request to intervene shall be governed by K.S.A. 77-521, and amendments thereto. Each joinder of any party needed for just adjudication shall be governed by K.S.A. 60-219, and amend- ments thereto. Each permissive joinder of any party sha…

Consolidation. If two or more cas- es involve the same or substantially similar issues or if joint presentation of the evidence or legal ar- guments would be economical, a written order of consolidation may be issued by the court either on its own motion or on a motion by one or …

Motion practice. (a) Each motion shall include the heading information required of court pleadings, as well as the following infor- mation: (1) Reference to the provision of statute, regu- lation, or other procedural authority upon which the motion is based; (2) a concise stateme…

Discovery. (a) All discovery mat- ters, including disputes and requests for sanc- tions, shall be governed by the Kansas adminis- trative procedure act and the Kansas code of civil procedure. (b) Discovery shall be completed expeditious- ly. The parties and counsel shall conduct …

Subpoenas. (a) Any party may issue a subpoena or subpoena duces tecum in a court proceeding. Each subpoena shall be pre- pared by the requesting party and shall be in sub- stantial compliance with this regulation and any published court forms. (b) Each subpoena shall state the fo…

Stipulations. (a) The parties and counsel shall to the fullest extent possible stipu- late to facts, issues, and other matters that are not the subject of reasonable dispute. (b) Any stipulation may be made either by writ- ten stipulation or by oral statement shown upon the heari…

Prehearing conferences. A pre- hearing conference may be held by the court for purposes of narrowing the issues and facts in dis- pute,simplifyingthepresentationofevidence,and otherwise assisting the parties and counsel in their preparation for trial. Each prehearing conference s…

Definitions. (a) “Counsel” means legal counsel admitted to practice before the su- preme court of the state of Kansas or legal coun- sel duly licensed and admitted to practice law in another state, if counsel has complied with the Kansas supreme court rules governing admissions p…

Continuances. (a) Any hearing scheduled on the court’s calendar may be con- tinued by the court upon a written motion filed at least 30 days before the date of the scheduled hearing. This requirement may be waived by the 809 Proceedings Before the Court 94-5-24 court at its discr…

Exchange of evidence and wit- ness lists. Unless otherwise ordered by the court, the following deadlines for the exchange of evi- dence and witness lists shall apply: (a) At least 10 calendar days before a scheduled hearing involv- ing single-family residential property, each par…

Hearings. (a) Each hearing shall be open to the public and shall be conducted in ac- cordancewiththeKansasadministrativeprocedure act. Each hearing shall be recorded by a certified shorthand reporter selected by the court or by au- dio or video recording systems. The court’s reco…

Evidence. (a) Unless otherwise limited by a specific statutory or regulatory pro- vision, the presentation of evidence shall be gov- erned by K.S.A. 60-401 et seq., and amendments thereto, and by K.S.A. 77-524, and amendments thereto. (b) Evidence may be received in writing inste…

Failure to appear. (a) Failure of any party to appear at the time and place appoint- ed by the court may result in dismissal or a default judgment. (b)Within10daysafterserviceofanorderofdis- missal or default, the party against whom the order 810 BOARD OF TAX APPEALS 94-5-25 was …

Petitions for reconsideration. Each petition for reconsideration of a final order of the court shall be filed pursuant to K.S.A. 77- 529, and amendments thereto. Each response to a petition for reconsideration shall be filed with the court within 11 calendar days after the petiti…

Service. (a) All court filings, includ- ing pleadings, motions, briefs, orders, decisions, notices, appearances, and any other similar docu- ments relating to a case, shall be served on each of the parties. Service may be made by mail, facsim- ile, or electronic mail, unless a sp…

Commencement of action; plead- ings. (a) Each action shall be initiated through the filing of a notice of appeal or other pleading with the court. (b) Except as provided in subsection (c), all no- tices of appeal and other pleadings shall be pre- pared on forms approved by the co…

Signatures of parties or counsel. The signature of a party or the party’s attorney on any pleading shall constitute a certification by the signer of all of the following: (a) The signer has reviewed the pleading. (b) To the best of the signer’s knowledge, in- formation, and belie…

Authorized representation. (a) In the regular division of the court, counsel may en- ter an appearance either by signing the pleading or by filing an entry of appearance. (b) In the absence of an entry of appearance by counsel, a party shall be deemed to appear on the party’s own…

Information and assistance to self-represented litigants. (a) Information concerning the court’s rules of practice and pro- cedures shall be made available by the court to litigants. Court staff shall be available to assist self-represented litigants concerning general mat- ters …

Filing fees. (a) Subject to subsec- tions (f) and (g), the following fees shall apply to applications and appeals filed with the regular di- vision of the court: (1) Economic development exemption applications filed pursuant to Kansas con- stitution article 11, §13 for property w…

Filing procedures; time limita- tions. (a) Each party filing any action with the court shall file the application or appeal and shall pay any applicable fees required by K.A.R. 94-5-8. Each pleading or other document filed with the court shall be deemed to have been filed when ac…

(Authorized by K.S.A. 2-1440; effec- tive Jan. 1, 1966; amended May 1, 1978; revoked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; ef- fective Jan. 1, 1966; revoked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; ef- fective Jan. 1, 1966; revoked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; ef- fective Jan. 1, 1966; revoked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; ef- fective Jan. 1, 1966; revoked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; ef- fective Jan. 1, 1966; amended May 1, 1978; re- voked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; ef- fective Jan. 1, 1966; revoked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; ef- fective Jan. 1, 1966; amended May 1, 1978; re- voked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; ef- fective May 1, 1978; revoked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; ef- fective May 1, 1978; revoked, L. 1982, ch. 459, May 1, 1982.) CERTIFICATION STANDARDS

(Authorized by K.S.A. 2-1440; effec- tive Jan. 1, 1966; amended May 1, 1978; revoked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; effec- tive Jan. 1, 1966; amended May 1, 1978; revoked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; effec- tive Jan. 1, 1966; amended May 1, 1978; revoked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; effec- tive Jan. 1, 1966; amended May 1, 1978; revoked, L. 1982, ch. 459, May 1, 1982.)

(Authorized by K.S.A. 2-1440; effec- tive Jan. 1, 1966; revoked, L. 1982, ch. 459, May 1, 1982.)