SESSION OF 2020
SUPPLEMENTAL NOTE ON SENATE BILL NO. 265
As Recommended by Senate Committee on
Assessment and Taxation

Brief*
SB 265 would require the State Board of Tax Appeals
(SBOTA) to serve orders and notices via electronic means to
parties and their attorneys who have requested and
consented to such electronic service. Any service by
electronic means would be deemed complete upon
transmission.

Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Alley.
In the Senate Committee hearing, a representative of
the Kansas Policy Institute appeared as a proponent, stating
that the bill would be taxpayer-friendly. No neutral or
opponent testimony was provided.
According to the fiscal note prepared by the Division of
the Budget on the bill, SBOTA indicates the bill would require
$10,000 from the State General Fund in FY 2021 to
implement the bill and contract with a vendor to modify the
existing case management system. Any fiscal effect
associated with enactment of the bill is not reflected in The
FY 2021 Governor’s Budget Report.

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*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org


Statutes affected:
As introduced: 74-2426