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Minutes for SB98 - Committee on Taxation
Short Title
Placing the burden of proof on the county appraiser in certain valuation and classification appeal hearings before the district court and extending the time a state board of tax appeals member may continue to serve after such member's term expires.
Minutes Content for Mon, Mar 22, 2021
Chairperson Smith opened the hearing for SB98.
Adam Siebers provided an overview for SB98 that provides for the standard evidence required from a BOTA appeal, extends the time allowed for a former member to serve and provides for the appointment of a pro tempore member. (Attachment 12)
Kathleen Smith provided an overview for the SB98 fiscal note indicating the Department of Revenue, BOTA, and the Office of Judicial Administration indicating the bill would have no fiscal effect on their operations. The Kansas Association of Counties indicates that SB98 has the potential to increase costs for county governments by shifting the burden of proof to the county for appeals by the taxpayer to the district court on matters of valuation or classification.
Proponent:
Eric Stafford, Kansas Chamber testified as a proponent for SB98 (Attachment 13)
Randy Stookey, Kansas Grain and Feed Association and Renew Kansas Biofuels Association testified as a proponent for SB98. (Attachment 14)
The conferees stood for questions from Committee members.
Written only testimony was submitted by the following as proponents for SB98:
Dave Trabert, Kansas Policy Institute (Attachment 15
Shahira Stafford, Kansas Cooperative Council (Attachment 16)
Neutral:
Jay Hall, Kansas Association of Counties testified as neutral to SB98. (Attachment 17)
Mr. Hall stood for questions from Committee members.
Opponent:
Sean Robertson, Kansas County Appraisers Association testified as an opponent for SB98. (Attachment 18)
Mr. Robertson stood for questions from Committee members.
Chairperson Smith closed the hearing for SB98.
