In re Revenue Neutral Complaint of Corbet

No. 127,431 IN THE COURT OF APPEALS OF THE STATE OF KANSAS In the Matter of the Revenue Neutral Complaint of Kenneth L. Corbet in Shawnee County, Kansas. SYLLABUS BY THE COURT 1. A court's review of the Board of Tax Appeals' application and interpretation of the law is unlimited and performed without deference to the agency. 2. The plain language of K.S.A. 2023 Supp. 79-2988 does not permit substantial compliance with the requirements of the statute; actual compliance with the statute is required. 3. In this case, the procedural requirements in K.S.A. 2023 Supp. 79-2988(b)(4) for a governing…