Frequently Asked Questions

 


What is the State Court of Tax Appeals?

The State Court of Tax Appeals is an administrative law court within the executive branch of state government. The Court of Tax Appeals' predecessor in authority was the Board of Tax Appeals. The Court is an independent quasi-judicial body and is not related to either the Kansas Department of Revenue or county taxing authorities. The Court is composed of three tax court judges and a chief hearing officer, all appointed by the Governor. The Court includes two divisions: the Small Claims and Expedited Hearings Division and the Regular Division.

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What is the difference between the Small Claims and Expedited Hearings Division and the Regular Division of the Court of Tax Appeals?

The Small Claims and Expedited Hearings Division is commonly referred to as the "Small Claims Division." The Small Claims Division was created to provide an informal process through which taxpayers may have their appeals heard in an expedited manner. The Regular Division is more formal than the Small Claims Division. Cases before the Regular Division are heard and decided by the three tax court judges. State statutes, including the Kansas Administrative Procedures Act (KAPA) and the Court's administrative regulations, govern proceedings before the Regular Division. The Regular Division creates an official record of hearings so they may be reviewed if appealed to the Kansas Court of Appeals. The Regular Division generally does not conduct hearings by telephone.

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Am I required to have an attorney at my hearing before the Court?

No. An individual property owner is not required to hire an attorney in either the Small Claims or Regular Divisions of the Court. A property owner may represent himself or herself or may hire an attorney or other representative to perform certain limited functions in matters before the Court. All who serve in a representative capacity in matters before the Court should be aware of Kansas laws concerning the unauthorized practice of law. For more information, go to Representation Before the Court.

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I recently received my Notice of Hearing from the Court.  What is the proper procedure for submitting evidence such as documents, pictures and witnesses for consideration by the Court?

The answer to this question depends on which division of the Court is hearing the appeal. The top of your Notice of Hearing will state the division.

For a Regular Division hearing, the Court's administrative regulation K.A.R. 94-5-21 (pdf) sets forth the exchange of evidence and witness list deadlines. For appeals involving single-family residential property, the parties are required to exchange copies of all documents and other evidence along with a list of witnesses at least 10 calendar days before the scheduled hearing. For all other types of appeals, this exchange must occur at least 20 calendar days before the scheduled hearing. In addition to exchanging evidence with the opposing party, you must bring at least two (2) copies of your evidence to the hearing for the Court's review.

For an in-person Small Claims Division hearing, you must bring two (2) copies of all documents and other evidence to the hearing. One copy is for the county's representative, and one copy is for the Small Claims hearing officer. For a telephone hearing, please prepare two copies of your evidence. Mail or fax one copy to the Small Claims Division of the Court and the other copy to the county. Your evidence must be provided at least two days prior to the scheduled hearing so it will be available to all parties during the telephone hearing.

The Small Claims Division of the Court is an independent body, so the Small Claims hearing officer will not have access to any documentation you may have shared with the county at the informal level.

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If I cannot attend my hearing on the scheduled date, what should I do?

A request to reschedule a hearing is called a request for continuance. The rules governing continuances are found at K.A.R. 94-5-20 (pdf).

Before the Regular Division, a request for continuance must be filed in writing with the Court at least 30 days before the date of the hearing.  Requests for continuance must explain the reason(s) why you cannot attend the hearing on the scheduled date. A copy of the request must be sent to each party. The names and addresses of parties generally can be found on the Notice of Hearing. The Court will reply in writing to your request.

Before the Small Claims Division, if you are unable to attend your scheduled hearing, you may waive the sixty-day (60) statutory time period for conducting the Small Claims hearing and request a continuance of the scheduled hearing. The waiver must be submitted in writing and must be received at least twenty-four (24) hours prior to the scheduled hearing date. Please be aware that Small Claims hearings may be rescheduled as telephone hearings.

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I have decided not to pursue my appeal. What is the procedure to dismiss my appeal?

Submit a written request to the Court stating that you wish to dismiss your appeal. Include the docket number of the appeal you wish to dismiss. The request must be signed by the property owner or the attorney of record.

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How can appeal forms, requests for continuances, or other pleadings be filed with the Court?

The Court accepts filing by mail, by fax, or by email.

The filing date is the regular workday that the Court receives the filing, not the postmark date. Filings by mail should be sent to:

State Court of Tax Appeals
Docking State Office Bldg
915 SW Harrison St., Suite 451
Topeka, KS 66612-1505

Each complete facsimile filing received in the Court's office at or before 5:00 p.m., as printed by the Court's fax machine, on a regular workday shall be deemed filed on that day. See K.A.R. 94-5-11 (pdf) for more information.

The Court's fax number is 785-296-6690.

Electronic mail received in the Court's office at the central electronic mail address on or before 5:00 p.m., as shown by the Court's electronic mail system, on a regular workday shall be deemed filed on that day. Electronic mail should be sent to the Court's central electronic mail address in order to be considered filed with the Court. See K.A.R. 94-5-10 (pdf) for more information.

The Court's central electronic mail address is maildesk@cota.ks.gov.

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Will the Court provide me with legal advice regarding my appeal and how to prepare for my hearing?

As an administrative tax court, the Court's responsibility is to decide appeals. Neither the tax court judges nor its staff may provide legal advice. In order to gain a better understanding of the Court's statutory role, you may review the Court's administrative regulations and review decisions of the Court on this web site.

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Parking. Where can I park my car if I am visiting the Court's offices in Topeka?

The Capitol Complex in downtown Topeka includes four-hour visitor parking in specifically identified lots. The closest lot to the Docking State Office Building with Visitor Parking is Lot 1 at the Southeast corner of SW 10th and Harrison. Watch the posted signs for Lot numbers and the identified Visitor Parking spaces.

If you are attending a hearing at the Court's office, you may park in Lot 4 at the Northeast corner of SW 12th and Topeka Blvd (One block directly South of the Docking State Office Bldg). Lot 4 is marked as permit parking only, but you may park there if you provide your license plate tag number to the Court's receptionist upon arrival.

The Court's offices are located on the 4th Floor in Suite 451 of the Docking State Office Building, 915 SW Harrison (Northeast corner of SW 10th & Topeka Blvd), Topeka, Kansas. The public entrance to the building is on the East side of the building.

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How do I request a copy of a Court order?

See the Court's open record's policy brochure for specific instructions and more information.

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Where can I go to use a set of the Kansas Statutes Annotated (K.S.A.)?


A complete set of the Kansas Statutes Annotated is available in the State Library of Kansas, the Kansas Supreme Court Law Library, the Washburn University School of Law Library, the University of Kansas Wheat Law Library, and many other public libraries throughout the state

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