Kansas Administrative Regulations Agency 94 - KANSAS BOARD OF TAX APPEALS
Here’s an enhanced summary of Agency 94 – Kansas Board of Tax Appeals under the Kansas Administrative Regulations:
📘 Overview of Agency 94 – Kansas Board of Tax Appeals
Article 1 – Hearing Procedures (K.A.R. 94‑1‑1 through 94‑1‑9)
These sections have been revoked, meaning they are no longer in effect (kansas.gov).
Article 2 – Proceedings Before the Board (K.A.R. 94‑2‑1 through 94‑2‑21)
Also revoked, indicating no active provisions in this range .
Article 3 – Economic Development Revenue Bonds (K.A.R. 94‑3‑1 to 94‑3‑2)
Defines terms and filing procedure for revenue bonds issued under economic development programs (kansas.gov).
Article 4 – Board Member Continued Education (K.A.R. 94‑4‑1 to 94‑4‑2)
Sets standards and administration for mandatory continuing education for board members (kansas.gov).
Article 5 – Proceedings Before the Court (K.A.R. 94‑5‑1 through 94‑5‑25)
Extensive rules governing court proceedings, including:
Service, pleadings, motions, discovery, subpoenas, evidence, hearings, and petitions for reconsideration (kansas.gov).
Notable sections:
K.A.R. 94‑5‑6: Authorized representation—outlines who may represent parties and limits on non-lawyer representatives (law.cornell.edu).
K.A.R. 94‑5‑23: Evidence rules—refers to K.S.A. 60‑401 et seq. and details admissibility of written or oral evidence, objections, and motions to strike (regulations.justia.com).
How to Access These Regulations
PDFs are available via the official Board of Tax Appeals site (Kansas.gov) under Rules of Practice & Procedure (kansas.gov).
Also viewable via LII (Legal Information Institute) or Justia, which list content by Article and Section (law.cornell.edu).
✅ Summary Table
| Article | Citation Range | Status / Description |
|---|---|---|
| Article 1 | 94‑1‑1 to 94‑1‑9 | Revoked (no longer in effect) (kansas.gov) |
| Article 2 | 94‑2‑1 to 94‑2‑21 | Revoked |
| Article 3 | 94‑3‑1 to 94‑3‑2 | Economic Development Revenue Bonds |
| Article 4 | 94‑4‑1 to 94‑4‑2 | Board Member Continued Education |
| Article 5 | 94‑5‑1 to 94‑5‑25 | General procedures for court cases, e.g., service, evidence, hearings |
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