The calendar shows hearings and other proceedings scheduled before the Regular Division of the Board of Tax Appeals. Cases before the Regular Division are heard and decided by the three board members. State statutes, including the Kansas Administrative Procedures Act (KAPA), and the Board's administrative regulations govern proceedings before the Regular Division. This division is more formal than the Small Claims Division.
The calendar shows hearings scheduled before the Small Claims and Expedited Hearings Division of the Board of Tax Appeals. This division is commonly referred to as the "Small Claims Division." These matters are heard and decided by a hearing officer. The Small Claims Division was created to provide an informal process through which taxpayers may have their appeals heard in an expedited manner.