Kansas Administrative Regulations

Regulation Number:93-1-2
Article Title: Hearings by Director
Tax Type:Property Tax
Brief Description:Information, assistance and hearings.


93-1-2 Information, assistance and hearings. (a) The office of the director of property valuation is located in the state office building, Topeka, Kansas 66612.
(b) All communications must be addressed to the office of the director and all pleadings, reports, returns or other papers required to be filed with the director shall be filed in the office of the director within the time limit, if any, for such filing. Communications or documents, when so addressed or filed, are deemed to be officially received when delivered to the office of the director, providing such communications or documents are otherwise in the form prescribed by law or these regulations.
(c) Any person having business before the department of property valuation, upon request, will receive reasonable and proper assistance from the director and his personnel as to the papers necessary to be filed in any procedure, and will be furnished necessary information from his records: Provided, Such information is not of such a nature as the director of property valuation may be prohibited by statute from divulging. The director may charge the reasonable cost of making copies of instruments requested.
(d) All hearings coming before the director of property valuation, oral arguments or conferences in connection therewith, will be held as set upon notice by the director and as prescribed by statute. In all cases in which the statutory law does not designate the manner and time for giving notice, reasonable notice shall be given by the director in such manner as the director shall direct, of at least five days, to all persons known by the director to have an interest in the hearing.
(e) All hearings will be open to the public and will generally be held in the hearing room of the office of the director of property valuation in the state office building, Topeka, Kansas, but such hearings may be held at such place as required by statute or as may be deemed expedient by the director, reasonable notice of the time and place of such hearings being given to the parties interested. (Authorized by K.S.A. 74-2437, 74-2438, 79-1404, 79-1412b; effective, E-71-14, March 5, 1971; effective Jan. 1, 1972.)