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79-2005. Protesting payment of taxes; written statement of grounds; distribution of taxes paid under protest; proceedings for recovery of protested taxes, limitations; informal meeting, requirements; refund of protested taxes; taxing districts authorized to issue no-fund warrants; loans by pooled money investment board to counties or taxing subdivisions to pay such refund of taxes, requirements and procedures; levy of taxes for payment of no-fund warrants and PMIB loans. (a) Any taxpayer, before protesting the payment of such taxpayer's taxes, shall be required, either at the time of paying such taxes, or, if the whole or part of the taxes are paid prior to December 20, no later than December 20, or, with respect to taxes paid in whole or in part in an amount equal to at least 1 / 2 of such taxes on or before December 20 by an escrow or tax service agent, no later than January 31 of the next year, to file a written statement with the county treasurer, on forms approved by the state board of tax appeals and provided by the county treasurer, clearly stating the grounds on which the whole or any part of such taxes are protested and citing any law, statute or facts on which such taxpayer relies in protesting the whole or any part of such taxes. When the grounds of such protest is an assessment of taxes made pursuant to K.S.A. 79-332a and 79-1427a, and amendments thereto, the county treasurer may not distribute the taxes paid under protest until such time as the appeal is final. When the grounds of such protest is that the valuation or assessment of the property upon which the taxes are levied is illegal or void, the county treasurer shall forward a copy of the written statement of protest to the county appraiser who shall within 15 days of the receipt thereof, schedule an informal meeting with the taxpayer or such taxpayer's agent or attorney with reference to the property in question. At the informal meeting, it shall be the duty of the county appraiser or the county appraiser's designee to initiate production of evidence to substantiate the valuation of such property, including a summary of the reasons that the valuation of the property has been increased over the preceding year, any assumptions used by the county appraiser to determine the value of the property and a description of the individual property characteristics, property specific valuation records and conclusions. The taxpayer shall be provided with the opportunity to review the data sheets applicable to the valuation approach utilized for the subject property. The county appraiser shall take into account any evidence provided by the taxpayer which relates to the amount of deferred maintenance and depreciation of the property. The county appraiser shall review the appraisal of the taxpayer's property with the taxpayer or such taxpayer's agent or attorney and may change the valuation of the taxpayer's property, if in the county appraiser's opinion a change in the valuation of the taxpayer's property is required to assure that the taxpayer's property is valued according to law, and shall, within 15 business days thereof, notify the taxpayer in the event the valuation of the taxpayer's property is changed, in writing of the results of the meeting. The county appraiser shall not increase the appraised valuation of the property as a result of the informal meeting. In the event the valuation of the taxpayer's property is changed and such change requires a refund of taxes and interest thereon, the county treasurer shall process the refund in the manner provided by subsection (l).

(b) No protest appealing the valuation or assessment of property shall be filed pertaining to any year's valuation or assessment when an appeal of such valuation or assessment was commenced pursuant to K.S.A. 79-1448, and amendments thereto, nor shall the second half payment of taxes be protested when the first half payment of taxes has been protested. Notwithstanding the foregoing, this provision shall not prevent any subsequent owner from protesting taxes levied for the year in which such property was acquired, nor shall it prevent any taxpayer from protesting taxes when the valuation or assessment of such taxpayer's property has been changed pursuant to an order of the director of property valuation.

(c) A protest shall not be necessary to protect the right to a refund of taxes in the event a refund is required because the final resolution of an appeal commenced pursuant to K.S.A. 79-1448, and amendments thereto, occurs after the final date prescribed for the protest of taxes.

(d) If the grounds of such protest shall be that the valuation or assessment of the property upon which the taxes so protested are levied is illegal or void, such statement shall further state the exact amount of valuation or assessment which the taxpayer admits to be valid and the exact portion of such taxes which is being protested.

(e) If the grounds of such protest shall be that any tax levy, or any part thereof, is illegal, such statement shall further state the exact portion of such tax which is being protested.

(f) Upon the filing of a written statement of protest, the grounds of which shall be that any tax levied, or any part thereof, is illegal, the county treasurer shall mail a copy of such written statement of protest to the state board of tax appeals and the governing body of the taxing district making the levy being protested.

(g) Within 30 days after notification of the results of the informal meeting with the county appraiser pursuant to subsection (a), the protesting taxpayer may, if aggrieved by the results of the informal meeting with the county appraiser, appeal such results to the state board of tax appeals.

(h) After examination of the copy of the written statement of protest and a copy of the written notification of the results of the informal meeting with the county appraiser in cases where the grounds of such protest is that the valuation or assessment of the property upon which the taxes are levied is illegal or void, the board shall conduct a hearing in accordance with the provisions of the Kansas administrative procedure act, unless waived by the interested parties in writing. If the grounds of such protest is that the valuation or assessment of the property is illegal or void the board shall notify the county appraiser thereof.

(i) In the event of a hearing, the same shall be originally set not later than 90 days after the filing of the copy of the written statement of protest and a copy, when applicable, of the written notification of the results of the informal meeting with the county appraiser with the board. With regard to any matter properly submitted to the board relating to the determination of valuation of residential property or real property used for commercial and industrial purposes for taxation purposes, it shall be the duty of the county appraiser to initiate the production of evidence to demonstrate, by a preponderance of the evidence, the validity and correctness of such determination except that no such duty shall accrue to the county or district appraiser with regard to leased commercial and industrial property unless the property owner has furnished to the county or district appraiser a complete income and expense statement for the property for the three years next preceding the year of appeal. No presumption shall exist in favor of the county appraiser with respect to the validity and correctness of such determination. In all instances where the board sets a request for hearing and requires the representation of the county by its attorney or counselor at such hearing, the county shall be represented by its county attorney or counselor. The board shall take into account any evidence provided by the taxpayer which relates to the amount of deferred maintenance and depreciation for the property. In any appeal from the reclassification of property that was classified as land devoted to agricultural use for the preceding year, the taxpayer's classification of the property as land devoted to agricultural use shall be presumed to be valid and correct if the taxpayer provides an executed lease agreement or other documentation demonstrating a commitment to use the property for agricultural use, if no other actual use is evident. With regard to any matter properly submitted to the board relating to the determination of valuation of property for taxation purposes, the board shall not increase the appraised valuation of the property to an amount greater than the appraised value reflected in the notification of the results of the informal meeting with the county appraiser from which the taxpayer appealed.

(j) When a determination is made as to the merits of the tax protest, the board shall render and serve its order thereon. The county treasurer shall notify all affected taxing districts of the amount by which tax revenues will be reduced as a result of a refund.

(k) If a protesting taxpayer fails to file a copy of the written statement of protest and a copy, when applicable, of the written notification of the results of the informal meeting with the county appraiser with the board within the time limit prescribed, such protest shall become null and void and of no effect whatsoever.

(l) (1) In the event the board orders that a refund be made pursuant to this section or the provisions of K.S.A. 79-1609, and amendments thereto, or a court of competent jurisdiction orders that a refund be made, and no appeal is taken from such order, or in the event a change in valuation which results in a refund pursuant to subsection (a), the county treasurer shall, as soon thereafter as reasonably practicable, refund to the taxpayer such protested taxes and, with respect to protests or appeals commenced after the effective date of this act, interest computed at the rate prescribed by K.S.A. 79-2968, and amendments thereto, minus two percentage points, per annum from the date of payment of such taxes from tax moneys collected but not distributed. Upon making such refund, the county treasurer shall charge the fund or funds having received such protested taxes, except that, with respect to that portion of any such refund attributable to interest the county treasurer shall charge the county general fund. In the event that the state board of tax appeals or a court of competent jurisdiction finds that any time delay in making its decision is unreasonable and is attributable to the taxpayer, it may order that no interest or only a portion thereof be added to such refund of taxes.

(2) No interest shall be allowed pursuant to paragraph (1) in any case where the tax paid under protest was inclusive of delinquent taxes.

(m) Whenever, by reason of the refund of taxes previously received or the reduction of taxes levied but not received as a result of decreases in assessed valuation, it will be impossible to pay for imperative functions for the current budget year, the governing body of the taxing district affected may issue no-fund warrants in the amount necessary. Such warrants shall conform to the requirements prescribed by K.S.A. 79-2940, and amendments thereto, except they shall not bear the notation required by such section and may be issued without the approval of the state board of tax appeals. The governing body of such taxing district shall make a tax levy at the time fixed for the certification of tax levies to the county clerk next following the issuance of such warrants sufficient to pay such warrants and the interest thereon. All such tax levies shall be in addition to all other levies authorized by law.

(n) Whenever a taxpayer appeals to the board of tax appeals pursuant to the provisions of K.S.A. 79-1609, and amendments thereto, or pays taxes under protest related to one property whereby the assessed valuation of such property exceeds 5% of the total county assessed valuation of all property located within such county and the taxpayer receives a refund of such taxes paid under protest or a refund made pursuant to the provisions of K.S.A. 79-1609, and amendments thereto, the county treasurer or the governing body of any taxing subdivision within a county may request the pooled money investment board to make a loan to such county or taxing subdivision as provided in this section. The pooled money investment board is authorized and directed to loan to such county or taxing subdivision sufficient funds to enable the county or taxing subdivision to refund such taxes to the taxpayer. The pooled money investment board is authorized and directed to use any moneys in the operating accounts, investment accounts or other investments of the state of Kansas to provide the funds for such loan. Each loan shall bear interest at a rate equal to the net earnings rate of the pooled money investment portfolio at the time of the making of such loan. The total aggregate amount of loans under this program shall not exceed $50,000,000 of unencumbered funds pursuant to article 42 of chapter 75 of the Kansas Statutes Annotated, and amendments thereto. Such loan shall not be deemed to be an indebtedness or debt of the state of Kansas within the meaning of section 6 of article 11 of the constitution of the state of Kansas. Upon certification to the pooled money investment board by the county treasurer or governing body of the amount of each loan authorized pursuant to this subsection, the pooled money investment board shall transfer each such amount certified by the county treasurer or governing body from the state bank account or accounts prescribed in this subsection to the county treasurer who shall deposit such amount in the county treasury. Any such loan authorized pursuant to this subsection shall be repaid within four years. The county or taxing subdivision shall make not more than four equal annual tax levies at the time fixed for the certification of tax levies to the county clerk following the making of such loan sufficient to pay such loan within the time period required under such loan. All such tax levies shall be in addition to all other levies authorized by law.

(o) The county treasurer shall disburse to the proper funds all portions of taxes paid under protest and shall maintain a record of all portions of such taxes which are so protested and shall notify the governing body of the taxing district levying such taxes thereof and the director of accounts and reports if any tax protested was levied by the state.

(p) This statute shall not apply to the valuation and assessment of property assessed by the director of property valuation and it shall not be necessary for any owner of state assessed property, who has an appeal pending before the state board of tax appeals, to protest the payment of taxes under this statute solely for the purpose of protecting the right to a refund of taxes paid under protest should that owner be successful in that appeal.

History: L. 1929, ch. 291, § 1; L. 1941, ch. 374, § 1; L. 1971, ch. 302, § 1; L. 1971, ch. 303, § 1; L. 1972, ch. 368, § 1; L. 1974, ch. 434, § 1; L. 1980, ch. 315, § 1; L. 1982, ch. 406, § 1; L. 1985, ch. 311, § 10; L. 1988, ch. 377, § 13; L. 1989, ch. 2, § 3 (Special Session); L. 1990, ch. 348, § 1; L. 1990, ch. 66, § 58; L. 1991, ch. 279, § 5; L. 1993, ch. 239, § 1; L. 1994, ch. 275, § 3; L. 1996, ch. 264, § 11; L. 1997, ch. 126, § 25; L. 1999, ch. 126, § 11; L. 2004, ch. 173, § 13; L. 2005, ch. 161, § 2; L. 2008, ch. 109, § 103; L. 2010, ch. 84, § 1; L. 2013, ch. 87, § 17; L. 2014, ch. 141, § 110; L. 2016, ch. 112, § 19; L. 2021, ch. 58, § 10; July 1.

Revisor's Note:

Section was amended twice in the 1988 session, see also 79-2005c.

Cross References to Related Sections:

Motor carriers act, see 79-6a10.

Excess levy not basis of protest, see 10-1120 and annotation No. 6, below.

Law Review and Bar Journal References:

Case in annotation No. 18 below discussed in 1956-57 survey of taxation law, Leslie T. Tupy, 6 K.L.R. 251, 253, 254 (1957).

Case in annotation No. 19 below discussed in 1957-59 survey of taxation law, Leslie T. Tupy, 8 K.L.R. 358, 364, 365 (1959).

Compliance with section prerequisite to action in district court, "Taxation," Leslie T. Tupy, 12 K.L.R. 333, 335 (1963).

Alternative remedies to mandamus, Ralph W. Muxlow II, 8 W.L.J. 71, 73 (1968).

"Kansas Property Taxpayer Remedies," Matthew J. Dowd, 11 W.L.J. 65, 67, 68, 70 (1971).

A taxpayer's right to uniform and equal assessment of property, 14 W.L.J. 178, 180, 181 (1975).

"Survey of Kansas Law: Taxation," R. Chris Robe, 27 K.L.R. 313, 315 (1979).

"Kansas Ad Valorem Property Tax Relief—A Current Review," Bruce F. Landeck, 49 J.B.A.K. 269, 274 (1980).

"Immunity From Suit on Implied Contract: Isn't It Time Kansas Entered the 20 th Century?" Mark A. Shaiken, 20 W.L.J. 557, 561 (1981).

"Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 90 (1984).

"Reappraisal — How Long Will It Last?" Bruce Landeck, 58 J.K.B.A. No. 1, 15, 18 (1989).

"Kansas Property Classification and Reappraisal: The 1986 Constitutional Amendment and Statutory Modifications," Nancy Ogle, 29 W.L.J. 26, 55 (1989).

"Survey of Kansas Law: Taxation," Sandra Craig McKenzie, 41 K.L.R. 727, 729 (1993).

"A Practitioner's Guide to the Mortgage Registration Fee Statutes," Julene L. Miller, 62 J.K.B.A. No. 5, 38, 39 (1993).

"Kansas Property Tax Appeals: An Adversarial System Without Adversaries," Gage A. Rohlf, 49 W.L.J. 871 (2010).

Attorney General's Opinions:

Sewer districts; collection of special assessments and enforcement of delinquencies. 82-95.

Securities for deposits of public moneys; exemption for peak deposit periods. 85-109.

Mortgage registration; refunds. 87-68.

Powers and duties of director of property valuation. 91-148.

State board of tax appeals; formal hearings; participation and representation of parties. 93-100.

Recovery of protested tax payments; limitation if valuation appeal pursued; retroactivity. 94-98.

Property of an LLC operating within Fort Riley is subject to taxation, absent a specific exemption. 2009-1.

The term "taxpayer" refers to the property owner. A third party who is not acting on behalf of the property owner is not a "taxpayer" eligible to protest the property owner's taxes. Tax protest may be filed at the time the taxes are paid, even if the taxes are delinquent. County appraiser is responsible for making a decision on the merits of the tax protest. 2013-22.

CASE ANNOTATIONS

1. Cited in considering methods of contesting tax assessments. Atchison, T. & S. F. Rly. Co. v. Drainage Dist., 133 Kan. 586, 592, 1 P.2d 253.

2. Section applies to payments to sheriff to satisfy tax warrants. Dorman v. Trego County Comm'rs, 138 Kan. 197, 25 P.2d 350.

3. Order of tax commission refusing refund of taxes held not appealable. In re Chicago, R. I. & P. Rly. Co., 140 Kan. 465, 466, 37 P.2d 7.

4. Excessive levy is insufficient basis for recovery of protested taxes. Kurn v. Miami County Comm'rs, 141 Kan. 7, 8, 40 P.2d 321.

5. Protests considered and held insufficient hereunder. Millhaubt v. McKee, 141 Kan. 181, 185, 40 P.2d 363.

6. Excessive levy is ground for protest notwithstanding K.S.A. 10-1120 of cash-basis law; fact protested drainage taxes credited to district's fund, no bar to recovery; tax commission authorized to order refund of illegal protested taxes. Kaw Valley Drainage Dist. v. Zimmer, 141 Kan. 620, 624, 42 P.2d 936.

7. Requirements as to form, contents, and effect of protest determined. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 66, 67, 46 P.2d 27.

8. Protest not prerequisite to recovery where levy is void and fraudulent. Baker v. Consolidated Rural H. S. Dist., 143 Kan. 695, 56 P.2d 109.

9. Protests considered and held insufficient hereunder. Henderson v. Montgomery County Comm'rs, 147 Kan. 64, 67, 75 P.2d 816.

10. Remedy hereunder not exclusive; taxpayer may present grievance to tax commission under K.S.A. 79-1702. Thompson v. Chautauqua County Comm'rs, 147 Kan. 151, 153, 155, 75 P.2d 839.

11. Action hereunder; term "hydrant rental" as used in K.S.A. 80-1605 construed; no recovery. Chicago, R. I. & Pac. Ry. Co. v. Ferguson, 161 Kan. 562, 565, 569, 171 P.2d 274.

12. Taxes paid in full before December 20; last half of tax voluntarily paid and not recoverable. Washington Township v. Hart, 168 Kan. 650, 656, 215 P.2d 180.

13. Protest is prerequisite to action to recover taxes. State, ex rel., v. Board of County Comm'rs, 172 Kan. 601, 607, 242 P.2d 527.

14. Discussed; mandamus action seeking to have property removed from tax rolls proper. A. T. & S. F. Hospital Ass'n v. State Commission of Revenue and Taxation, 173 Kan. 312, 315, 316, 246 P.2d 209.

15. Action brought hereunder held not to state cause of action. Smith v. City of Prairie Village, 175 Kan. 469, 470, 264 P.2d 1053.

16. Protest procedure followed hereunder reviewed; tax situs of cattle determined. Holmes v. Board of County Commissioners, 175 Kan. 770, 771, 772, 267 P.2d 523.

17. Actions hereunder; tax situs of property not in school territory; protested taxes refunded. Rural High School District No. 3 v. Baker, 176 Kan. 647, 648, 272 P.2d 1073.

18. Action hereunder; proper venue and parties defendant discussed. Sinclair Pipe Line Co. v. State Commission of Revenue & Taxation, 181 Kan. 310, 311, 312, 314, 315, 311 P.2d 342.

19. Petition to recover protested taxes sufficiently alleged fraud in making unequal assessments. Kansas City Southern Rly. Co. v. Board of County Comm'rs, 183 Kan. 675, 677, 682, 331 P.2d 899.

20. District court action filed within proper time was an independent action to recover taxes paid under protest; procedural rules not same as for appeal from county board hearing. Anderson v. Dunn, 189 Kan. 227, 368 P.2d 6.

21. Taxes paid under protest; determination that commercial office building was not exempt from taxation under constitution and statutes; vacation of void judgments; time within which board of tax appeals should enter order directory rather than mandatory; order not void. Shriver v. Board of County Commissioners, 189 Kan. 548, 549, 550, 552, 555, 370 P.2d 124.

22. Where state board of equalization approves assessment it is essential party to action to enjoin tax collection. Builders, Inc. v. Board of County Commissioners, 191 Kan. 379, 382, 385, 381 P.2d 527.

23. Taxpayer may pursue judicial remedy hereunder without first exhausting administrative remedies; taxpayer's property assessed at 30 percent of value, other property in county at 12 percent; assessment fraudulent and invalid. Addington v. Board of County Commissioners, 191 Kan. 528, 532, 533, 534, 382 P.2d 315.

24. Action commenced in district court thirty-one days after protest filed; court without jurisdiction. Williams v. Board of County Commissioners, 192 Kan. 548, 549, 550, 551, 553, 389 P.2d 795.

25. Mentioned; mortgage fees paid under protest; fees held collectible. First National Bank in Dallas v. Lowman, 193 Kan. 349, 350, 351, 395 P.2d 313.

26. Proper, necessary and indispensable parties to an action hereunder determined. Cities Service Oil Co. v. Kronewitter, 199 Kan. 228, 229, 233, 234, 428 P.2d 804.

27. Cited in affirming order dismissing action under K.S.A. 60-907. Cities Service Oil Co. v. State Board of Equalization, 199 Kan. 235, 236, 237, 428 P.2d 456.

28. Section applied to mandamus proceedings concerning assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 235, 236, 238, 239, 245, 249, 436 P.2d 982.

29. Subsection (1)(b) construed; protest statement should be geared to total taxes levied for year, and need not set out exact portion of tax payment being protested. Sohio Petroleum Co. v. Board of County Commissioners, 201 Kan. 315, 316, 317, 318, 319, 320, 321, 322, 323, 324, 440 P.2d 554.

30. Notice of protest sufficiently complied with requirements of section. Sohio Petroleum Co. v. Board of County Commissioners, 201 Kan. 553, 554, 442 P.2d 1.

31. Townships, school districts and hospital districts are not necessary or indispensable parties to action under this section to recover taxes paid under protest. Burton v. Jones, 202 Kan. 435, 436, 437, 449 P.2d 551.

32. Assessment and valuation of property are administrative in character; absent evidence that assessment was arrived at fraudulently, arbitrarily or capriciously, a difference of opinion as to value doesn't warrant judicial interference. Cities Service Oil Co. v. Murphy, 202 Kan. 282, 283, 292, 294, 447 P.2d 791.

33. Action hereunder; assessment schedules failing to consider statutory factor invalid. Garvey Grain, Inc., v. MacDonald, 203 Kan. 1, 2, 3, 15, 453 P.2d 59.

34. Mentioned in action to recover taxes; assessment ratio discriminatory. Beardmore v. Ling, 203 Kan. 802, 809, 457 P.2d 117.

35. Cited in upholding validity of K.S.A. 79-306c. State, ex rel., v. Dwyer, 204 Kan. 3, 5, 460 P.2d 507.

36. Failure of assessing officials in other counties to comply with assessment laws, or failure of the director of property valuation to carry out statutory responsibility cannot furnish the basis for granting relief; under the proper circumstances courts will grant relief hereunder where assessments of property within the taxing district are so grossly unequal, discriminatory and oppressive as to amount to constructive fraud; school districts and the state director of property valuation are not necessary or indispensable parties in action. McManaman v. Board of County Commissioners, 205 Kan. 118, 119, 124, 468 P.2d 243.

37. State board of tax appeals not indispensable party to action hereunder; remedies hereunder are cumulative; exhaustion of administrative remedies not condition precedent to commencement of judicial action to recover taxes paid under protest. Board of Park Commissioners v. Board of County Commissioners, 206 Kan. 438, 439, 445, 480 P.2d 81.

38. Remedy under statute is distinct and different from K.S.A. 74-2426 and is not exclusive. Panhandle Eastern Pipe Line Co. v. Herren, 207 Kan. 400, 401, 402, 403, 404, 405, 485 P.2d 156.

39. Suit filed under statute; action improperly dismissed under doctrine of forum non conveniens; a suit based on the statute is directed to local taxing officials; the state director of property valuation is not a necessary or indispensable party in an action under the statute. Panhandle Eastern Pipe Line Co. v. Herren, 207 Kan. 400, 401, 402, 403, 404, 405, 485 P.2d 156.

40. Cited in holding college fraternity houses not exempt from taxation. Sigma Alpha Epsilon Fraternal Ass'n v. Board of County Comm'rs, 207 Kan. 514, 515, 485 P.2d 1297.

41. Property of taxpayer valued on statewide basis may not be attacked collaterally; method of review in K.S.A. 74-2426 et seq. is exclusive. Panhandle Eastern Pipe Line Co. v. Herren, 208 Kan. 119, 120, 490 P.2d 416.

42. Assessment of property of interstate pipeline company may not be challenged hereunder. Northern Natural Gas Co. v. Bender, 208 Kan. 135, 138, 139, 140, 141, 142, 143, 145, 490 P.2d 367.

43. County commissioners and county clerks in six consolidated tax protest cases held proper parties defendant. Panhandle Eastern Pipe Line Co. v. Tieperman, 208 Kan. 252, 255, 491 P.2d 959; Panhandle Eastern Pipe Line Co. v. Jones, 208 Kan. 280, 281, 491 P.2d 945.

44. Action or order of state board of tax appeals in assessment is administrative and therefore final, absent showing order is arbitrary, unreasonable or fraudulent. Northern Natural Gas Co. v. Dwyer, 208 Kan. 337, 340, 370, 492 P.2d 147.

45. Assessment of property under K.S.A. 79-1404 may not be challenged in action to recover protested taxes hereunder; ratio study does not establish "justifiable value" of property and fails to establish discrimination in assessment necessary for relief hereunder. Northern Natural Gas Co. v. Williams, 208 Kan. 407, 408, 409, 412, 427, 430, 434, 435, 493 P.2d 568.

46. Petitioner must exhaust available state remedies. Natural Gas Pipeline Co. of America v. Sergeant, 337 F. Supp. 88, 90.

47. When taxpayer contests validity of tax assessment, he must first present his claim to Board of Tax Appeals after complying with provisions of statute. Northern Natural Gas Company v. Wilson, 340 F. Supp. 1126, 1129.

48. Dismissal of tax protest action error in part. Kansas Telephone Co. v. Herren, 209 Kan. 8, 9, 10, 11, 495 P.2d 990.

49. Action hereunder to recover taxes paid; protest held legally insufficient; provisions of K.S.A. 79-1412a, Third are directory. Spalding v. Price, 210 Kan. 337, 338, 502 P.2d 713.

50. Provisions of section available to challenge legality of mortgage registration tax (K.S.A. 79-3101 et seq.). Meadowlark Hill, Inc. v. Kearns, 211 Kan. 35, 36, 37, 38, 39, 44, 505 P.2d 1127.

51. Action hereunder; nursing home property held not entitled to tax exemption; not used exclusively for charitable purposes. Lutheran Home, Inc., v. Board of County Commissioners, 211 Kan. 270, 271, 505 P.2d 1118.

52. Action hereunder; automobile dealer's assessment held not discriminatory or invalid. Gorges Chrysler-Plymouth, Inc. v. Cobler, 212 Kan. 664, 512 P.2d 504.

53. Action instituted hereunder; legislative mandate to assess property at 30% of fair market value under K.S.A. 79-1436. Gordon v. Hiett, 214 Kan. 690, 691, 522 P.2d 942.

54. Action hereunder; assessor failed to consider factors required by K.S.A. 79-331; assessment void. Angle v. Board of County Commissioners, 214 Kan. 708, 522 P.2d 347.

55. Protest cases filed hereunder noted; valuation and assessment of property of public utility by state board under K.S.A. 79-5a04 approved. Mobil Pipeline Co. v. Rohmiller, 214 Kan. 905, 928, 522 P.2d 923.

56. Protest hereunder; board of tax appeals not amenable to suit; K.S.A. 74-2433 applied. Joseph v. McNeive, 215 Kan. 270, 271, 524 P.2d 765.

57. Section discussed; action in mandamus; refund by county of protested taxes; alternative procedures. Cities Serv. Oil Co. v. Board of County Comm'rs, 224 Kan. 183, 578 P.2d 718.

58. County taxing officials have no right of appeal hereunder from order of board of tax appeals favorable to taxpayer. Board of Johnson County Comm'rs v. Ameq, Inc., 227 Kan. 93, 94, 95, 96, 605 P.2d 119.

59. Mentioned in holding that district court had no authority to hear appeal of tax grievance from board of tax appeals under either K.S.A. 60-2101(d) or 74-2426. In re Lakeview Gardens, Inc., 227 Kan. 161, 170, 605 P.2d 576.

60. L. 1980, Ch. 236, amending and repealing K.S.A. 74-2426, gives county taxing officials right of appeal from adverse ruling; retroactive application and other provisions of statutes constitutional. Board of Greenwood County Comm'rs v. Nadel, 228 Kan. 469, 480, 618 P.2d 778.

61. K.S.A. 79-1422 does not authorize imposition of penalty for voluntarily filing list more than 45 days late. National Cooperative Refinery Ass'n v. Board of McPherson County Comm'rs, 228 Kan. 595, 618 P.2d 1176.

62. Delinquent taxes may be protested under this section. In re Tax Protest of Rice, 228 Kan. 600, 601, 602, 603, 604, 605, 620 P.2d 312.

63. County board not arbitrary and capricious in rescinding order reducing assessed valuation of property below 30% of value. Shields Oil Producers, Inc. v. County of Russell, 229 Kan. 579, 583, 629 P.2d 152 (1981).

64. Appeal from order concerning the taxation of common areas in planned unit development dismissed improperly; timely filed. Quivira Falls Community Ass'n v. Johnson County, 230 Kan. 350, 352, 634 P.2d 1115 (1981).

65. Refund of ad valorem taxes paid by railroads barred under federal law when state refund procedure is plain, speedy and efficient. Atchison, Topeka and Santa Fe Railway Company v. Lennen, 531 F. Supp. 220, 242 (1981).

66. Direct filing of tax protest applications in district court eliminated; aggrieved taxpayer required to proceed before board of tax appeals with right of appeal. Lakeview Village, Inc. v. Board of Johnson County Comm'rs, 232 Kan. 711, 713, 726, 659 P.2d 187 (1983).

67. Cited in holding method of valuation under K.S.A. 79-5a04 not shown to be retaliatory. Burlington Northern R. Co. v. Lennen, 573 F. Supp. 1155, 1167 (1982).

68. Statute, along with K.S.A. 74-2426, 79-213, provides administrative remedy for determining tax-exempt status of property before resort to courts. Tri-County Public Airport Authority v. Board of Morris County Comm'rs, 233 Kan. 960, 964, 967, 666 P.2d 698 (1983).

69. Cited in action involving payment of mortgage registration fees; statute not exclusive remedy before BOTA. Misco Industries, Inc. v. Board of Sedgwick County Comm'rs, 235 Kan. 958, 966, 685 P.2d 866 (1984).

70. Extensive legislative and case history review of taxation on personal property acquired after tax day. Litho Stepping, Inc. v. Wyandotte County, 10 Kan. App. 2d 308, 309, 698 P.2d 842 (1985).

71. December 20 date not limited to protests on ad valorem taxes; challenge to mortgage registration fees on IRB leases permitted. City of Lenexa v. Board of Johnson County Comm'rs, 237 Kan. 782, 703 P.2d 800 (1985).

72. Legislative choice of not providing interest on certain refunds while providing it on others indicates intention to exclude interest on omitted refunds. In re Tax Protests of Midland Industries, Inc., 237 Kan. 867, 872, 703 P.2d 840 (1985).

73. Assessment arbitrary and grossly discriminatory; prejudgment interest denied; protest applicable only to taxes actually paid. Board of Johnson County Comm'rs v. Greenhaw, 241 Kan. 119, 120, 121, 128, 129, 131, 734 P.2d 1125 (1987).

74. Legislature has provided, along with K.S.A. 74-2426, full remedy for claims of illegal or void valuations or assessments. Board of Osage County Comm'rs v. Schmidt, 12 Kan. App. 2d 812, 815, 758 P.2d 254 (1988).

75. Taxpayer not granted standing to challenge expenditure of tax funds, only illegal assessment or levy used to procure funds. Crow v. Board of Shawnee County Comm'rs, 243 Kan. 287, 755 P.2d 545 (1988).

76. K.S.A. 16-204 authorizes assessment of postjudgment interest against state and political subdivisions where tax refund ordered. Greenhaw v. Board of Johnson County Comm'rs, 245 Kan. 67, 74, 774 P.2d 956 (1989).

77. District court lacked subject matter jurisdiction in tax relief action due to failure of plaintiffs to exhaust administrative remedies. Zarda v. State, 250 Kan. 364, 366, 371, 374, 826 P.2d 1365 (1992).

78. District court lacked subject matter jurisdiction in action to recover vehicle registration taxes; failure to exhaust administrative remedies. Dean v. State, 250 Kan. 417, 419, 420, 423, 427, 826 P.2d 1372 (1992).

79. Legislative history of administrative remedies in seeking tax exemption hereunder and K.S.A. 74-2426, 79-213 discussed and applied. J. Enterprises, Inc. v. Board of Harvey County Comm'rs, 253 Kan. 552, 857 P.2d 666 (1993).

80. Statutory procedures regarding public utilities right to appeal assessment and valuation of property examined. Colorado Interstate Gas Co. v. Beshears, 18 Kan. App. 2d 814, 819, 820, 860 P.2d 56 (1993).

81. Whether plaintiff was entitled to a freeze on disbursement of taxes paid under protest examined. Boeing Co. v. Oaklawn Improvement Dist., 255 Kan. 848, 854, 857, 877 P.2d 967 (1994).

82. BOTA retained jurisdiction to review proposed value reduction by sending letter to appraiser; 45-day hearing requirement directory. American Home Life Ins. Co. v. Board of Shawnee County Comm'rs, 22 Kan. App. 2d 18, 19, 913 P.2d 1211 (1995).

83. BOTA has jurisdiction when taxpayer pays disputed taxes under protest. Board of Leavenworth County Comm'rs. v. McGraw Fertilizer Serv., Inc., 261 Kan. 901, 903, 906, 933 P.2d 698 (1997).

84. Mortgagee involuntarily paying overdue taxes from foreclosure sale proceeds entitled to refund; right to refund validly conveyed. Ekan Properties v. Wilhm, 262 Kan. 495, 496, 939 P.2d 918 (1997).

85. Oil lease experiencing production decline late in year previous to assessment properly valued by consideration of post-January production data. Board of Ness County Commr's v. Bankoff Oil Co., 265 Kan. 525, 526, 529, 960 P.2d 1279 (1998).

86. Filing an initial exemption determination not applicable to property exempt under article 11 of state constitution. Board of Sedgwick County Comm'rs v. Action Rent to Own, Inc., 266 Kan. 293, 295, 969 P.2d 844 (1998).

87. BOTA had jurisdiction to consider taxpayer's valuation appeal; trial court reversed. In re Tax Protests & Grievances of Curtis Machine Co., 26 Kan. App. 2d 395, 400, 985 P.2d 725 (1999).


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