Records of proceedings; seal; evidence; oaths; quorum

K.S.A. 74-2436 — under BOARD OF TAX APPEALS; MISCELLANEOUS TAXATION PROVISIONS.

K.S.A. 74-2436

74-2436. Records of proceedings; seal; evidence; oaths; quorum. The board shall keep an accurate record of its official proceedings, and shall keep a common seal of such design as shall be determined by the board. Copies of records of the board, certified by the secretary and attested with the seal of the board, shall be received in evidence with like effect as copies of other public records. The secretary of the board shall be the custodian of the seal and records and be authorized to affix the seal in all proper cases. The secretary or any member of the board shall have the power to administer oaths in all matters before the board. Two members of the board shall constitute a quorum. History: L. 1957, ch. 429, § 4; L. 2008, ch. 109, § 12; L. 2014, ch. 141, § 66; July 1. CASE ANNOTATIONS 1. Whether BOTA hearing fundamentally unfair where majority of voting panel members did not participate in evidentiary hearing examined. Sunflower Racing, Inc. v. Board of Wyandotte County Comm'rs, 256 Kan. 426, 437, 885 P.2d 1233 (1994). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026