After losing her appeal before the Shawnee County Board of Equalization, Patricia wants to continue challenging her residential property's assessed value. Under Kansas law, which of the following correctly describes her options for further appeal?
Correct Answer
B) Patricia may appeal to either the Kansas Court of Tax Appeals (COTA) or the district court, but not both simultaneously
Under K.S.A. 74-2426 and K.S.A. 79-1609, after an adverse County Board of Equalization decision, a taxpayer may appeal to either the Kansas Court of Tax Appeals (COTA) or to the district court — but these are alternative paths, not sequential requirements. The taxpayer must choose one route. If COTA is chosen, further appeal goes to the Court of Appeals and then the Kansas Supreme Court. If district court is chosen, the taxpayer proceeds through the regular judicial appellate chain. Filing in both simultaneously is not permitted.
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Related Topics & Key Terms
Key Terms:
Related Concepts
Various programs and exemptions exist to reduce the property tax burden for specific groups, such as seniors, homesteaders, or veterans.
A transfer tax is a tax imposed on the transfer of ownership of real estate.
Reconciliation is the final step in the appraisal process where the appraiser analyzes the value indications from all applicable approaches and arrives at a single final opinion of value. It is not a simple average of the three values.
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- → The income approach to appraisal is most commonly used for which type of property?
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- → External obsolescence in Oklahoma:
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