Kansas Administrative Regulations

Regulation Number:92-22-17
Article Title: Homestead Tax Relief
Tax Type:Homestead Property Tax Refunds
Brief Description:Exercise of right to file claim on behalf of claimant.


92-22-17 Exercise of right to file claim on behalf of claimant. Each individual filing a claim as a legal guardian or conservator shall attach an attested copy of the court order granting the power under which the claim is filed. An individual filing a claim as an attorney-in-fact shall attach a written document stating that an attorney-client relationship in fact exists. A claim for refund allegedly filed pursuant to the authority of a power of attorney shall not be allowed unless a copy of the duly executed and recorded power of attorney is attached to the claim. In lieu of a duly executed and recorded limited power of attorney, an individual may file a claim on behalf of the claimant if the person completes and submits to the director of taxation an affidavit in support of demand for homestead property tax refund on a form prescribed by the director. (Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4503; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended, E-80-2, Jan. 18, 1979; amended May 1, 1979; amended May 1, 1986.)