BEFORE THE COURT OF TAX APPEALS OF THE STATE OF KANSAS TAX GRIEVANCE (K.S.A. 79-332a, 79-1422, 79-1427a or 79-1702) APPLICANT:
(For State of Kansas use only)
__________________________________________ Applicant Name (Owner of Record) __________________________________________ Applicant Address (Street or Box No.) __________________________________________ City State Zip Applicant Phone #:(____)_____________________ Applicant E-mail: ___________________________ Fee:_____________ Rec. Date:________ ATTORNEY OR REPRESENTATIVE: (If applicable)* __________________________________________ Representative Name Title __________________________________________ Representative Address __________________________________________ City State Zip Atty/Rep Phone #:(_____)_____________________ Representative E-mail:________________________
*Note: If you are represented by an attorney or other individual, you must provide the Court with either an Entry of Appearance or a current Declaration of Representative form approved by the Court of Tax Appeals. Tax Representatives are not permitted to sign applications filed with the Court.
Amt Rec.__________ Ck #______________ Reason: ___________
(For County use only)
Parcel ID #/Personal Property ID # or Vehicle ID #: _____________________________________ _____________________________________ _____________________________________
County's valuation: $____________________ Taxing County:_____________________________ LBCS Function Code: ___________________ Year/Years at issue: _________________________ Property at issue: Real Property---Street address, city: ___________________________________________________ Personal Property---Description:______________________________________________________
CTA-TG (Rev. 7/08)
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Real Property--For real property, provide a description of all improvements, and attach a copy of the deed. ______________________________________________________________________________ ______________________________________________________________________________
Personal Property--For personal property, provide an itemized list of all items, including the acquisition date(s) and any legal documentation of ownership. (If the description is lengthy, attach additional pages to this form.) ______________________________________________________________________________ ______________________________________________________________________________
Penaltya. Has the tax been paid for the years at issue? _____ Yes _____ No _____ Partial b. If the tax has been paid in part or in full, please provide date of payment and attach a copy of the tax receipt. _________________________________________________________________ c. What year did you acquire the subject property? ____________________________________ d. If personal property, what year did you first file a personal property rendition? ____________ e. Explain in detail why the rendition was not timely filed. ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________
Clerical Errora. Have the taxes been paid for the years at issue? _____ Yes _____ No _____ Partial b. If the tax has been paid in part or in full, please provide date of payment and attach a copy of the tax receipt. _________________________________________________________________ c. Indicate the subsection of K.S.A. 79-1701 under which you are seeking relief. ___________ d. Explain in detail the clerical error that occurred and the nature of relief requested. ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________
Do you request a formal hearing on this application or do you request that a determination be made from the information provided above? (PLEASE NOTE: If you request a hearing, the Court will set a hearing at a future date and may require travel to Topeka.) _____ Hearing _____ Decision on the information as submitted.
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I, ________________________________, do solemnly swear or affirm that the information set forth herein is true and correct, to the best of my knowledge and belief. So help me God.
_____________________________________ Signature of Applicant _____________________________________ Printed Name and Title State of ____________________ County of __________________ ) )
This instrument was acknowledged before me on __________ by ______________________________.
_____________________________________ Signature of Notary Public
My appointment expires: ________________
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COUNTY APPRAISER RECOMMENDATIONS AND COMMENTS TO COUNTY APPRAISER: Please answer the following questions and provide any additional comments necessary to support your recommendation. The County Appraiser shall provide a copy of the completed comments and recommendations to the applicant.
1. Do you find the facts as stated by the applicant represent the true situation? ______Yes ______No 2. Do you recommend that the relief requested be granted? 3. Do you request a hearing on this application? ______Yes ______No ______Yes ______No
Filing history of the owner:
(N/A = not required to file; "O" (zero) = no penalty) ___________ ___________ ___________ ___________ ___________% Penalty ___________% Penalty ___________% Penalty ___________% Penalty
Current year: Past 3 years:
For the years for which the applicant is requesting relief, please provide the total amount, to date, of:
Tax---$______________ Penalty---$______________ Interest---$______________
Has the Court of Tax Appeals abated a prior penalty in full or in part?
Is there a tax warrant or judgment on this property? _____Yes _____No If "Yes", send a copy of the tax warrant and/or judgment and a copy of the appearance docket. Provide any additional comments as to the County's position regarding the taxpayer's request. ___________________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________
VERIFICATION I, ________________________________, do solemnly swear or affirm that the information set forth herein is true and correct, to the best of my knowledge and belief. So help me God.
_____________________________________ Signature of County Official _____________________________________ Printed Name and Title State of ____________________ County of __________________ ) )
This instrument was acknowledged before me on __________ by ______________________________. Seal ____________________________________ Signature of Notary Public
My appointment expires: ________________
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TAX GRIEVANCE INSTRUCTIONS
Each application for a tax grievance must be filled out completely with all accompanying facts. The Statement of facts must be in affidavit form. Applications or statements that have not been signed by the applicant or the applicant's attorney, before a Notary Public, will not be considered. See K.A.R. 94-2-1- and K.A.R. 94-2-3. Pursuant to Kansas law, the burden is on the applicant to prove affirmatively that relief is necessary. Failure to do so will result in the denial of the application. Enclose any applicable filing fee(s) pursuant to K.A.R. 94-2-21. Checks or money orders should be made payable to the Court of Tax Appeals. For information regarding fees with the Court of Tax Appeals, visit www.kansas.gov/cota/ or contact the Court at (785) 296-2388. The County Appraiser's office also has fee schedules available.
This form along with the applicable attachments is to be filed with the County Appraiser for recommendations. The County Appraiser will forward the application to the Court of Tax Appeals.