FreeState Electric Cooperative, Inc. v. Kansas Dept. of Revenue

IN THE SUPREME COURT OF THE STATE OF KANSAS No. 126,642 FREESTATE ELECTRIC COOPERATIVE, INC. et al., Appellees, v. KANSAS DEPARTMENT OF REVENUE, DIVISION OF PROPERTY VALUATION, Appellant. SYLLABUS BY THE COURT 1. K.S.A. 77-617 limits a court's consideration of new issues in proceedings under the Kansas Judicial Review Act. The trial de novo provision in K.S.A. 2023 Supp. 74- 2426(c)(4)(B) applicable to the Board of Tax Appeals, which specifies "an evidentiary hearing at which issues of law and fact shall be determined anew," does not expand that limitation. 2. For trial de novo proceedings…