Chapter 74 — STATE BOARDS, COMMISSIONS AND AUTHORITIES

74-2412. History: L. 1939, ch. 288, § 3; L. 1945, ch. 303, § 5; L. 1949, ch. 411, § 1; L. 1953, ch. 363, § 3; L. 1955, ch. 350, § 1; Repealed, L. 1957, ch. 429, § 40; July 1. Source or Prior Law: 74-2402. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Arch…

74-2413. History: L. 1939, ch. 288, § 4; Repealed, L. 1957, ch. 429, § 40; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

74-2414. History: L. 1939, ch. 288, § 5; Repealed, L. 1957, ch. 429, § 40; July 1. CASE ANNOTATIONS 1. Discussed in determining venue of action against forestry, fish and game commission. Huerter v. Hassig, 175 Kan. 781, 783, 267 P.2d 532. Previous | Next LEGISLATIVE COORDINATING…

74-2415. History: L. 1939, ch. 288, § 6; Repealed, L. 1957, ch. 429, § 40; July 1. CASE ANNOTATIONS 1. Mentioned; "factor formula" accounting method (K.S.A. 79-3218) held applicable. Crawford Manufacturing Co. v. State Comm. of Revenue and Taxation, 180 Kan. 352, 362, 304 P.2d 50…

74-2420. History: L. 1939, ch. 288, § 11; Repealed, L. 1953, ch. 375, § 95; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

74-2421. History: L. 1939, ch. 288, § 12; Repealed, L. 1957, ch. 429, § 40; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

74-2422. History: L. 1939, ch. 288, § 13; L. 1943, ch. 290, § 13; Repealed, L. 1957, ch. 429, § 40; July 1. CASE ANNOTATIONS 1. Question whether practices and policies have same effect as rules and regulations discussed. Aircraft Steel & Supply Co. v. State Comm. of Revenue and T…

74-2423. History: L. 1939, ch. 288, § 17; Repealed, L. 1957, ch. 429, § 40; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

74-2424. Tax information; limits on dissemination and use. (a) The secretary of revenue may make available or furnish to the taxing officials of any other state or the commissioner of internal revenue of the United States or other taxing officials of the federal government, or th…

74-2425. History: L. 1943, ch. 290, § 11; Repealed, L. 1957, ch. 429, § 40; July 1. CASE ANNOTATIONS 1. Question whether practices and policies have same effect as rules and regulations discussed. Aircraft Steel & Supply Co. v. State Comm. of Revenue and Taxation, 173 Kan. 524, 5…

74-2426. Orders of board rendered in accordance with Kansas administrative procedure act; petition for reconsideration; costs; bond, when required; judicial review; service by electronic means. (a) Orders of the state board of tax appeals on any appeal, in any proceeding under th…

74-2427. Same; duties of county attorneys. Upon the request of any attorney of the department of revenue the county attorney of any county wherein an appeal is pending under this act shall appear and defend or assist in defending against such appeals on behalf of the state of Kan…

74-2428. History: L. 1933, ch. 285, § 8; L. 1972, ch. 342, § 75; Repealed, L. 1989, ch. 163, § 22; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

74-2429. Motor fuels tax law administration by director of taxation. The director of taxation shall administer the law with reference to the inspections, collections and payment of tax upon gasoline and motor fuel. History: L. 1933, ch. 285, § 9; L. 1972, ch. 342, § 76; July 1. C…

74-2430. History: L. 1933, ch. 285, § 15; L. 1939, ch. 288, § 16; Repealed, L. 1957, ch. 429, § 40; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived …

74-2431. History: L. 1957, ch. 429, § 38; Repealed, L. 1959, ch. 316, § 1; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

74-2432. History: L. 1957, ch. 429, § 39; L. 1959, ch. 317, § 1; Repealed, L. 1972, ch. 342, § 120; July 1. Source or Prior Law: 74-2419. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archiv…

74-2433. State board of tax appeals; membership, qualifications, appointment and confirmation, terms, continuing education requirements; chief hearing officer; executive director; publication of decisions; no capacity to sue or be sued; proceedings in front of the board. (a) Ther…

74-2433a. Board established as independent agency. The state board of tax appeals created by K.S.A. 74-2433, and amendments thereto, is hereby transferred out of the department of revenue and established as an independent agency within the executive branch of state government. Hi…

74-2433b. Same; administration of agency by board. All budgeting, purchasing and related management functions of the state board of tax appeals shall be administered under the direction and supervision of the state board of tax appeals. History: L. 1975, ch. 387, § 2; L. 2008, ch…

74-2433c. Same; approval of vouchers. All vouchers for expenditures from appropriations to or for the state board of tax appeals shall be approved by the chairperson of the state board of tax appeals or a person or persons designated by the chairperson for such purpose. History: …

74-2433d. Same; records and moneys transferred to board. All records of and appropriations for the state court of tax appeals shall be transferred to the state board of tax appeals on July 1, 2014. History: L. 1975, ch. 387, § 4; L. 2008, ch. 109, § 6; L. 2014, ch. 141, § 62; Jul…

74-2433e. Same; agency as continuation of prior court. The state board of tax appeals created by K.S.A. 74-2433, and amendments thereto, is hereby specifically continued in existence, and it shall have the same powers, functions and duties as were vested by law in it immediately …

74-2433f. Small claims and expedited hearings division of state board of tax appeals established; jurisdiction; proceedings, procedures and practices. (a) There shall be a division of the state board of tax appeals known as the small claims and expedited hearings division. Hearin…

74-2433g. Small claims and expedited hearings division hearing officers; appointment and compensation. (a) The hearing officers of the small claims and expedited hearings division shall be appointed by the chief hearing officer of the state board of tax appeals. (b) Each hearing …

74-2434. State board of tax appeals; annual salaries of members; full-time duties. (a) Each member of the board, including the chairperson and chief hearing officer, shall receive an annual salary as provided in this section. Each of the members of the board, including the chief …

74-2435. Employees of state board; civil service. Within amounts budgeted for it, the state board of tax appeals may appoint such employees as may be necessary, which employees shall be in the classified service of the Kansas civil service act, and may appoint a secretary and att…

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 att…

74-2437. Powers and duties of state board; prohibited actions. 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, exc…

74-2437a. Same; issuance of summons, subpoenas and subpoenas duces tecum; service; costs. The state board of tax appeals shall have the power to summon witnesses from any part of the state to appear and give testimony, and to compel such witnesses to produce records, books, paper…

74-2437b. Same; depositions. The state board of tax appeals shall have power to issue an order directing depositions of witnesses residing within or without the state, to be taken, upon notice to the interested parties, if any, in like manner that depositions of witnesses are tak…

74-2438. Appeals to state board; notice and hearing; interest tolled, when; procedure; duties of county or district appraisers. (a) An appeal may be taken to the state board of tax appeals from any finding, ruling, order, decision, final determination or other final action, inclu…

74-2438a. Filing fee for appeals; exceptions to filing fee requirement; BOTA filing fee fund created. (a) Except as provided in subsection (e), the executive director of the state board of tax appeals shall charge and collect a filing fee, established by rules and regulations ado…

74-2439. Additional powers of state board. Except as otherwise provided by law, the state board of tax appeals shall have the following powers and duties: (a) Constituting, sitting and acting as the state board of equalization as provided in K.S.A. 79-1409, and amendments thereto…

74-2440. History: L. 1957, ch. 429, § 7; L. 1963, ch. 419, § 4; L. 1965, ch. 458, § 10; L. 1967, ch. 443, § 10; Repealed, L. 1972, ch. 342, § 120; July 1. Revisor's Note: Later act, see 75-5105. CASE ANNOTATIONS 1. Assessment schedules of property valuation director failed to con…

74-2441. Revisor's Note: Section transferred to 75-5105a. 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…

74-2441a. Director of property valuation to publish annual report of state assessed property; contents. The director of property valuation shall, annually, publish a report of all state assessed property. Such report shall contain the name of the corporation or organization whose…

74-2441b. Same; delivery of reports; availability. Said annual reports shall be delivered annually, on or before March 1, to the governor, and to the chairmen and the members of the tax committees of the senate and the house of representatives; and the report shall also be made a…

74-2442. Transfer of powers to director of property valuation under 1957 act. There are hereby transferred to, vested in, and imposed upon, the director of property valuation to be executed and exercised by him, all the jurisdiction, rights, powers, duties and authority now veste…

74-2443. History: L. 1957, ch. 429, § 10; L. 1961, ch. 409, § 13; L. 1963, ch. 419, § 5; L. 1965, ch. 458, § 11; Repealed, L. 1972, ch. 342, § 120; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR …

74-2444. Master bond to secure payment of taxes; regulations by director. Any person required by law to furnish two (2) or more bonds to secure the payment of taxes to the state of Kansas may file, in lieu of separate bonds for each type of tax, a master bond to secure the paymen…

74-2445. Microfilming and photostating services for elected officials and state agencies; fees; revolving fund, use. The secretary of revenue may provide microfilming and photostating services for elected officials, departments, boards, commissions, and other state agencies. The …

74-2446. History: L. 1964, ch. 45, § 1 (Budget Session); Repealed, L. 1972, ch. 332, § 97; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Fi…

74-2447. Transfer of powers to state board of tax appeals; abolishment of state court. On July 1, 2014, there are hereby transferred to, vested in, and imposed upon, the state board of tax appeals, all the jurisdiction, rights, powers, duties and authority now vested in or impose…

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…

74-2501. History: L. 1907, ch. 388, § 1; L. 1908, ch. 74, § 1; L. 1909, ch. 232, § 3; R.S. 1923, 74-2501; L. 1959, ch. 318, § 1; Repealed, L. 1969, ch. 261, § 26; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Me…

74-2502. History: L. 1907, ch. 388, § 9; R.S. 1923, 74-2502; L. 1967, ch. 434, § 33; Repealed, L. 1969, ch. 261, § 26; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session …

74-2503. History: L. 1907, ch. 388, § 12; L. 1908, ch. 74, § 4; L. 1913, ch. 298, § 2; L. 1919, ch. 287, § 4; R.S. 1923, 74-2503; L. 1959, ch. 318, § 2; Repealed, L. 1969, ch. 261, § 26; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC D…

74-2504. History: R.S. 1923, 74-2504; Repealed, L. 1969, ch. 261, § 26; July 1. Source or Prior Law: L. 1907, ch. 388, § 13; L. 1909, ch. 232, § 2; L. 1919, ch. 287, § 5; Revised, 1923. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents …

74-2505. History: L. 1923, ch. 30, § 1; R.S. 1923, 74-2505; L. 1957, ch. 431, § 17; L. 1963, ch. 398, § 24; Repealed, L. 1969, ch. 261, § 26; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STA…