Printable Format74-2439. Additional powers of state board. Except as otherwise provided by law, the state board of tax appeals shall have the following powers and duties:
(a) Constituting, sitting and acting as the state board of equalization as provided in K.S.A. 79-1409, and amendments thereto;
(b) authorizing the issuance of emergency warrants by taxing districts, as provided in article 29 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, and authorizing the issuance of warrants by cities or counties under statutes of this state;
(c) authorizing increases in tax levies by taxing districts, as provided in article 19 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto;
(d) correcting errors and irregularities under the provisions of article 17 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto; and
(e) hearing and deciding applications for the refund of protested taxes under the provisions of K.S.A. 79-2005, and amendments thereto.
History: L. 1957, ch. 429, § 6; L. 1958, ch. 31, § 2 (Special Session); L. 1959, ch. 372, § 3; L. 1972, ch. 342, § 81; L. 2008, ch. 109, § 18; L. 2014, ch. 141, § 69; July 1.
Cross References to Related Sections:
General powers and duties of board, see 74-2437.
CASE ANNOTATIONS
1. Cited; K.S.A. 74-2426 applicable only to matters appealed from director of revenue or director of property valuation. City of Kansas City v. Jones & Laughlin Steel Corp., 187 Kan. 701, 703, 360 P.2d 29; Union Pacific Railroad Co. v. Sloan, 188 Kan. 231, 232, 233, 361 P.2d 889.
2. 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, 380, 383, 381 P.2d 527.
3. Cited in determining action commenced under K.S.A. 79-2005. Cities Service Oil Co. v. Kronewitter, 199 Kan. 228, 232, 428 P.2d 804.
4. Applied; valuation and assessment of public utility by state board under K.S.A. 79-5a04 approved. Mobil Pipeline Co. v. Rohmiller, 214 Kan. 905, 920, 522 P.2d 923.
5. 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, 165, 605 P.2d 576.
6. Statute discussed; alternative methods of seeking tax refund on appeal from order of board of tax appeals. Wirt v. Esrey, 233 Kan. 300, 302, 306, 307, 313, 315, 317, 662 P.2d 1238 (1983).
7. BOTA powerless to order county appraiser to investigate property not in controversy before BOTA. Salina Airport Authority v. Board of Tax Appeals, 13 Kan. App. 2d 80, 87, 761 P.2d 1261 (1988).
8. BOTA lacked jurisdiction to order department of property valuation to reappraise agricultural land statewide. Board of County Comm'rs v. Duffy, 259 Kan. 500, 508, 912 P.2d 716 (1996).