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Kansas property taxpayers who appeal their 2008 assessments to
the state level will encounter some new terminology and
organizational changes due to recent legislation.
The Kansas Legislature passed
HB 2018 and Gov. Sebelius signed it into law. HB 2018
abolishes the current State Board of Tax Appeals (BOTA) and
replaces it with the new State Court of Tax Appeals (COTA).
Highlights of the new law include:
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All
jurisdiction rights, powers, duties and functions are
transferred from BOTA to COTA
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COTA is an
independent agency and Administrative Law Court within the
Executive Branch (BOTA was part of the Department of
Revenue)
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The Kansas
Court of Appeals has jurisdiction for review of most COTA
orders (Current law provides that District Courts conduct
nearly all reviews of BOTA decisions)
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Board
members are referred to as Tax Law Judges
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A new
position is created for a Chief Hearing Officer who can fill
in as a judge
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At least
one of the three COTA judges must be a CPA and another must
be a lawyer
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Any member of BOTA appointed
prior to July 1, 2008 can serve out his term as a Tax Law
Judge
State level appeals won't change
very much at all for taxpayers that use a firm like POER to
handle their property tax matters. Kansas is simply changing its
state level process to be more like neighboring states, such as
Missouri and Nebraska. The new law takes effect July 1, 2008. |
