Free PAYMENT OF AD VALOREM TAXES UNDER PROTEST - Kansas

PAYMENT OF AD VALOREM TAXES UNDER PROTEST (Pursuant to K.S.A. 79-2005) Taxes paid to County Treasurer and protest form filed.

Informal Hearing with County Appraiser's Office1

YES

Is it single-family residential property?2

NO Is it agricultural use property?2

YES

NO

Is the county's value less than $2,000,000?2 YES NO

COURT OF TAX APPEALS SMALL CLAIMS AND EXPEDITED HEARINGS DIVISION3

OR COURT OF TAX APPEALS REGULAR DIVISION

PETITION FOR RECONSIDERATION4

KANSAS COURT OF APPEALS5
1 2

Appeal from Informal Hearing results must be filed within 30 days [K.S.A. 79-2005] Small Claims and Expedited Hearings Division jurisdiction is limited and hearings are held in county where property is located or an adjacent county [K.S.A. 74-2433f] 3 An appeal from the Small Claims and Expedited Hearings Division to COTA must be filed within 30 days [K.S.A. 74-2438] 4 Petition for reconsideration must be filed with COTA within 15 days [K.S.A. 74-2426, 77-529 and 77-601 et seq.] 5 Judicial Review of COTA decision must be filed with the Kansas Court of Appeals within 30 days [K.S.A. 77-601 et seq. and 74-2426]

(Revised 6/08)