Kansas Administrative Regulations

Regulation Number:93-1-4
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATION
Article Title: Hearings by Director
Tax Type:Property Tax
Brief Description:Commencement of proceedings.
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93-1-4 Commencement of proceedings. (a) Formal application. A formal application for hearing should set forth in detail the facts, law and statutes upon which it is based. Upon the filing of a formal application for a hearing, the director's legal and technical staff shall examine the same to determine whether or not it establishes a prima facie case for action on the part of the director and whether or not it complies with the statutes and these regulations. If the application fails in either of these respects, the director will give notice of the defects to the applicant by letter, who may correct the same. If the application states a prima facie case for action by the director, the director may make an order without a hearing granting the application, if no hearing is required by law, or shall fix a time and place for hearing and order notice of hearing to be served.
(b) Informal complaint. Letters and other writings shall be considered initially as informal complaints. No form of informal complaint is required, but it must contain in substance the essential elements, and it may embrace supporting papers. If the informal complaint is susceptible to informal adjustment by correspondence, so as to make it constitute a formal complaint, this may be done. Informal complaints may be disposed of by the director without formal hearing, but such disposal shall be without prejudice to complainant's right to file and prosecute a formal complaint.
(c) Investigations by director. The director of property evaluation may at any time and on his own motion, make investigations and order hearings into any act, or thing done or omitted to be done by any person, corporation, utility, common carrier or other party under his jurisdiction, which the director may believe is in violation of law, an order of the director, or any of these regulations. The director may institute such other investigations as are required or authorized by law whenever the same are deemed necessary. He may also, through his legal staff or otherwise, secure and present such evidence as he may consider necessary or desirable in any formal proceedings, in addition to the evidence presented by the parties.
(d) Subpoenas. Subpoenas may be signed and issued by the director, including subpoenas duces tecum, upon the written request of any party, or upon the director's own motion. All persons directed to produce books, records, papers or documents, or to appear in person to give testimony, shall appear and furnish the same at the time and place directed in the subpoena.
(e) Costs. The director shall determine the amount of a reasonable cost deposit upon the filing of an application for a subpoena or subpoena duces tecum, and such deposit shall be in the hands of the director's secretary before any such subpoena will be issued. No such deposit is required where the director directs the subpoena on his own motion. Witnesses fees and mileage shall be paid as provided in K.S.A. 1970 Supp. 28-
125.
(f) Depositions and affidavits. The sworn written testimony in question-and-answer form may be presented in lieu of oral testimony, except that the director may require oral testimony subject to cross-examination. (Authorized by K.S.A. 74-
2437, 74-2438, 79-1404; effective, E-71-14, March 5, 1971; effective Jan. 1, 1972.)