Kansas Administrative Regulations
Agency 94 - KANSAS BOARD OF TAX APPEALS
Article 3 - ECONOMIC DEVELOPMENT REVENUE BONDS
Section 94-3-1 - Definition of terms
Current through Register Vol. 43, No. 39, September 26, 2024
As used in this article, the following meanings shall apply, to the extent that they are not inconsistent with K.S.A. 12-1744a through K.S.A. 12-1744d, and amendments thereto, or unless the context clearly indicates otherwise.
(a) "The act" means K.S.A. 12-1740 et seq., and amendments thereto, which relate to the issuance of certain revenue bonds for the promotion of economic development by cities or counties and prescribe certain powers and impose certain duties upon the chief judge of the court of tax appeals.
(b) "Bonds" means economic development revenue bonds issued by any city, county, or qualified improvement district under the authority of K.S.A. 12-1740 et seq., and amendments thereto.
(c) "Chief judge" means the chief judge of the court of tax appeals appointed pursuant to K.S.A. 74-2433, and amendments thereto.
(d) "Informational statement" means the form, including all amendments, papers, documents, and exhibits incidental to the form, prescribed by the chief judge for the filing of notice pursuant to the act.
