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;
(b) authorizing the issuance of emergency warrants by taxing districts, as provided in article 29 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, and authorizing the issuance of warrants by cities or counties under statutes of this state;
(c) authorizing increases in tax levies by taxing districts, as provided in article 19 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto;
(d) correcting errors and irregularities under the provisions of article 17 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto; and
(e) hearing and deciding applications for the refund of protested taxes under the provisions of K.S.A. 79-2005, and amendments thereto.
History:
L. 1957, ch. 429, § 6; L. 1958, ch. 31, § 2 (Special Session); L. 1959, ch. 372, § 3; L. 1972, ch. 342, § 81; L. 2008, ch. 109, § 18; L. 2014, ch. 141, § 69; July 1.
Notes of Decisions
Cited in
7
cases, 1961–1996 · leading case:
Wirt v. Esrey, 662 P.2d 1238 (Kan. 1983).
Wirt v. Esrey, 662 P.2d 1238 (Kan. 1983).
· cites it 8× “The request for the refund was brought pursuant to K.S.A. 74-2439 and K.S.A. 79-1701 et seq.”
Salina Airport Auth. v. Bd. of Tax Appeals, 761 P.2d 1261 (Kan. Ct. App. 1988).
· cites it 2× “Nothing in these or any other statutes gives BOTA the express or implied power to order a county appraiser to investigate property which is not the subject of a controversy brought before BOTA.”
City of Kansas City v. Jones & Laughlin Steel Corp., 360 P.2d 29 (Kan. 1961).
· cites it 2× “) In the instant case, the taxpayers filed directly with the board of tax appeals their applications for relief from tax grievances under section 79-1702, which provides that where a taxpayer has a grievance not otherwise remediable, he can have redress through the state tax…”
In Re Lakeview Gardens, Inc., 605 P.2d 576 (Kan. 1980).
“Article 24 of chapter 74 of the Kansas Statutes Annotated provides for the creation of the Board, and K.S.A. 74-2439( d ) grants the Board power to correct errors and irregularities under the provisions of article 17 of chapter 79.”
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.