SESSION OF 2020
SUPPLEMENTAL NOTE ON SENATE BILL NO. 262
As Amended by Senate Committee on
Assessment and Taxation

Brief*
SB 262, as amended, would change the time in which
aggrieved parties may request a full and complete opinion
from the State Board of Tax Appeals (BOTA) from 14 days
following the receipt of a summary decision from BOTA to 21
days following service of a summary decision from BOTA.
Service would be defined according to the Kansas
Administrative Procedures Act (KAPA).

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 testified in support of the bill,
stating the bill would provide clarity to the time required to
request a full opinion of BOTA. No neutral or opponent
testimony was provided.
The Senate Committee amended the bill to clarify
service would be defined according to KAPA and to change
the number of days to request a full and complete opinion
from 14 to 21.
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, BOTA states the bill
would have no fiscal effect.
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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
As Amended by Senate Committee: 74-2426