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.
History:
L. 1975, ch. 387, § 1; L. 2008, ch. 109, § 3; L. 2014, ch. 141, § 59; July 1.
Notes of Decisions
Cited in
5
cases, 1997–2014 · leading case:
Sage v. Williams, 933 P.2d 775 (Kan. Ct. App. 1997).
Sage v. Williams, 933 P.2d 775 (Kan. Ct. App. 1997).
“BOTA is an independent agency within the executive branch of the state government, see K.S.A. 74-2433a, and as a state agency, BOTA’s powers are limited to those expressly granted to it by the legislature.”
In Re Protest Appeals of Lyerla, Kathy L. Liv. Trust, 336 P.3d 882 (Kan. Ct. App. 2014).
“• None of tírese matters- — even if true — would deprive the Court of Tax Appeals of jurisdiction over these appeals. Thus there was no basis for the Court of Tax Appeals to issue rulings about them.”
In re Tax Appeals of Lyerla Trust - (, No. 109577 (Kan. Ct. App. Oct. 17, 2014).
“• None of these matters—even if true—would deprive the Court of Tax Appeals of jurisdiction over these appeals. Thus there was no basis for the Court of Tax Appeals to issue rulings about them.”
In re Tax Appeals of Lyerla Trust - (, No. 109577 (Kan. Ct. App. Oct. 17, 2014).
“• None of these matters—even if true—would deprive the Court of Tax Appeals of jurisdiction over these appeals. Thus there was no basis for the Court of Tax Appeals to issue rulings about them.”
In re Tax Appeals of Lyerla Trust - (, No. 109577 (Kan. Ct. App. Oct. 17, 2014).
“• None of these matters—even if true—would deprive the Court of Tax Appeals of jurisdiction over these appeals. Thus there was no basis for the Court of Tax Appeals to issue rulings about them.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.