Printable Format74-2437. 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, except where different provision is made by law;
(b) to hear appeals from the director of property valuation on the assessment of state assessed property;
(c) to adopt rules and regulations relating to the performance of its duties and particularly with reference to procedure before it on hearings and appeals; and
(d) such other powers as may be prescribed by law.
(e) The powers and duties of the state board of tax appeals shall not include:
(1) Determining who may sign appeals forms;
(2) determining who may represent taxpayers in any matter before the board;
(3) deciding what constitutes the unauthorized practice of law; and
(4) deciding whether or not a contingent fee agreement is a violation of public policy.
(f) The board shall not take any action which would impede any settlement or agreement between the county and the taxpayer or otherwise act or fail to act in such a way as to restrain the county and the taxpayer from reaching a settlement or agreement.
History: L. 1957, ch. 429, § 5; L. 1972, ch. 342, § 79; L. 2008, ch. 109, § 13; L. 2014, ch. 141, § 5; July 1.
Cross References to Related Sections:
Additional powers of board, see 74-2439.
Law Review and Bar Journal References:
Director of revenue's right of appeal discussed in survey of law of taxation, Leslie T. Tupy, 12 K.L.R. 333, 334 (1963).
CASE ANNOTATIONS
1. Cited; K.S.A. 74-2426 applicable only to matters appealed from director of revenue or director of property valuation. City of Kansas City v. Jones & Laughlin Steel Corp., 187 Kan. 701, 704, 360 P.2d 29; Union Pacific Railroad Co. v. Sloan, 188 Kan. 231, 232, 233, 361 P.2d 889.
2. Mentioned; board of tax appeals is a higher administrative agency than the director of revenue, and the highest administrative agency of the Kansas income tax act. Sprague Oil Service v. Fadely, 189 Kan. 23, 26, 28, 367 P.2d 56.
3. Mentioned; tax is upon sale of admissions not participation in activities. Grauer v. Director of Revenue, 193 Kan. 605, 607, 396 P.2d 260.
4. Applied; valuation and assessment of utility for ad valorem tax purposes by board upheld; court's order erroneous. Mobil Pipeline Co. v. Rohmiller, 214 Kan. 905, 906, 918, 919, 522 P.2d 923.
5. Rules and regulations adopted hereunder may not contravene or nullify a controlling statutory enactment. Lakeview Village, Inc., v. Board of Johnson County Comm'rs, 232 Kan. 711, 717, 659 P.2d 187 (1983).
6. Authority on appeals from sales tax assessments carries authority to require proceedings to make rational determinations. In re Tax Appeal of AT&T Technologies, Inc., 242 Kan. 554, 563, 749 P.2d 1033 (1988).
7. BOTA powerless to order county appraiser to investigate property not in controversy before BOTA. Salina Airport Authority v. Board of Tax Appeals, 13 Kan. App. 2d 80, 87, 761 P.2d 1261 (1988).
8. 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, 436, 885 P.2d 1233 (1994).
9. BOTA's authority is limited to tax matters, has no authority to hear and decide equitable claims. Sage v. Williams, 23 Kan. App. 2d 624, 628, 933 P.2d 775 (1997).
10. Cited regarding Board of Tax Appeals jurisdiction. In re Tax Appeal of Professional Engineering Consultants, 281 Kan. 633, 639, 134 P.3d 661 (2006).