Rules of Practice & Procedure
Kansas Administrative Regulations
Agency 94. Kansas Board of Tax Appeals
K.A.R. 94-1-1 to 94-1-9 Revoked
K.A.R. 94-2-1 to 94-2-21 Revoked
- Proceedings Before Board
- Economic Development Revenue Bonds
- Board Member Continued Education
- Stipulations of Value
- Out of State Attorneys (Pro Hac Vice)
- Continuance Policy
- General Information Pamphlets
- Certification and Copy Fees
The regulations listed below are in .pdf format. If you haven't already downloaded Adobe Reader® on your computer to view .pdf documents, please visit the Adobe Acrobat ® site.
- K.A.R. 94-5-1 Board regulations and procedures
- K.A.R. 94-5-2 Definitions
- K.A.R. 94-5-3 Service
- K.A.R. 94-5-4 Commencement of action; pleadings
- K.A.R. 94-5-5 Signatures of parties or counsel
- K.A.R. 94-5-6 Authorized representation
- K.A.R. 94-5-7 Information and assistance to self-represented litigant
- K.A.R. 94-5-8 Filing fees
- K.A.R. 94-5-9 Filing procedures; time limitations
- K.A.R. 94-5-10 Electronic mail filings
- K.A.R. 94-5-11 Facsimile filing
- K.A.R. 94-5-12 Confidentiality
- K.A.R. 94-5-13 Intervention; joinder
- K.A.R. 94-5-14 Consolidation
- K.A.R. 94-5-15 Motion practice
- K.A.R. 94-5-16 Discovery
- K.A.R. 94-5-17 Subpoenas
- K.A.R. 94-5-18 Stipulations
- K.A.R. 94-5-19 Prehearing conferences
- K.A.R. 94-5-20 Continuances
- K.A.R. 94-5-21 Exchange of evidence and witness lists
- K.A.R. 94-5-22 Hearings
- K.A.R. 94-5-23 Evidence
- K.A.R. 94-5-24 Failure to appear
- K.A.R. 94-5-25 Petitions for reconsideration
- K.A.R. 94-4-1 Board member continued education
- K.A.R. 94-4-2 Administration of board member continued education
Stipulations of value shall be submitted for the Board's approval by means of an agreed order executed by the parties. Agreed orders shall be substantially similar to the Board's form order titled Agreed Order of Stipulation.
Parties shall not file with the Board stipulation agreements or other contractual instruments. A fully executed Agreed Order of Stipulation will serve the dual purpose of a stipulation of value and a terminating order.
The Board will presume that all stipulations of value are entered into between the parties after full consideration of the pertinent facts and governing law, including without limitation the county appraiser's duties under K.S.A. 79-1426.
The parties are expected to submit a fully executed Agreed Order of Stipulation within 30 days of the time the parties notify the Board of a pending stipulation. If the agreed order is not received within that period, the Board will initiate default proceedings pursuant to K.S.A. 77-520.
An attorney not admitted to practice law in the State of Kansas may act as counsel pro hac vice before the Board of Tax Appeals, provided certain conditions for admission are met. For details about eligibility and the application process, see Rule 116 of the Supreme Board of the State of Kansas.
Please note that there is a non-refundable fee of $100 for all pro hac vice applications. This fee is authorized pursuant to Kansas Supreme Board Rule 116(d). The application fee shall accompany the motion and verified application in each case and shall be made payable to the Kansas Board of Tax Appeals.
Any case or matter scheduled on the Board's calendar may be continued by the Board only upon a written motion filed no fewer than 30 days before the date of the scheduled hearing. This 30-day period may be waived by the Board at its discretion upon a showing of good cause.
Prior to filing a motion for continuance with the Board, the moving party shall consult with all other parties and shall state in the motion the position of the other parties with respect to the proposed continuance. Additionally, the motion must state the reason for the requested continuance. Motions for continuance will be granted only in exceptional circumstances. Conflicting engagements of counsel normally will not be considered a proper ground for continuance.
Parties and counsel should not call or email Board staff to request a continuance or to attempt to reschedule a matter for hearing. All continuance requests must be filed in writing as set forth above. The Board will initiate any necessary rescheduling after the motion for continuance is decided.
General Information Pamphlets
The following fee schedule shall be in effect for certification of records and for copies of public records:
|Certification of records:|
|Copy charge (per page)||$0.25|
|Copies of records:|
|Copies of Records (per page)||$0.25|
|Copies of public records maintained solely on microfilm (per page)||$0.75|
|(cost is based on actual cost to the Board to make copies from microfilm)||
The actual cost of postage or shipping will be charged. There may be an additional charge for staff time if the request involves research to obtain the records requested. Research time is billed at $25.00 per hour in tenths of an hour increments.
The Board does not prepare transcripts. Contact the reporting service assigned to the proceeding to have a transcript prepared or a copy of a transcript made. Any fees for such services will be assessed directly by the reporting service.