In re Tax Appeals of Lyerla Trust - (

CORRECTED OPINION Nos. 109,577 109,578 109,579 109,770 109,771 IN THE COURT OF APPEALS OF THE STATE OF KANSAS In the Matter of Protest Appeals of LYERLA, KATHY L. LIV. TRUST, et al., for Tax Year 2011 in Johnson County, Kansas. SYLLABUS BY THE COURT 1. Neither K.S.A. 2011 Supp. 74-2433f(e) nor K.S.A. 2011 Supp. 74-2437 give the Court of Tax Appeals the authority to adopt regulations that would set jurisdictional requirements for parties appearing before it. 2. If a timely notice of appeal is filed with the Court of Tax Appeals, the failure to have the proper party sign that notice does not…