Kan. Admin. Regs. § 94-5-2 - Definitions
(a) "Counsel" means legal counsel admitted to practice before
the supreme court of the state of Kansas or legal counsel duly licensed and
admitted to practice law in another state, if counsel has complied with the
Kansas supreme court rules governing admissions pro hac
vice.
(b) "Court" means the court of tax appeals of the state of
Kansas.
(c) "Judge" means any tax law judges or the chief hearing
officer serving as a judge pro tempore pursuant to
K.S.A. 74-2433, and amendments thereto.
(d) "Party" means any of the following:
(1) A taxpayer, appellant, or applicant bringing or defending
an action;
(2) a governmental unit bringing or defending an action;
(3) an intervenor permitted to intervene by the court;
or
(4) a necessary person or entity joined by the court.
(e) "Party's attorney" means the counsel who signed the initial
pleading, application, or appeal form, or has filed an entry of appearance, on
behalf of a party.
(f) "Presiding officer" means any of the following:
(1) A panel of judges;
(2) the judge assigned pursuant to
K.S.A. 77-514, and amendments thereto, to conduct a
status conference, pre-hearing conference, oral arguments, hearing, or any
similar proceeding; or
(3) a court staff attorney conducting a status conference or
prehearing conference to which the staff attorney has been assigned.
(g) "Secretary" means the person serving as secretary of the
court pursuant to
K.S.A. 74-2435, and amendments
thereto.
Notes
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