The calendar shows hearings and other proceedings scheduled before the Regular
Division of the Court of Tax Appeals. 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. 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 Court 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.