May a Kansas county appraiser require a lawyer to sign a representation form before appearing for a taxpayer in a property-tax hearing or appeal?

Plain-English summary

Kansas PVD Directive 92-024 gives county appraisers a direct instruction: do not require an attorney to complete a representation form before representing a taxpayer in a property-tax hearing or appeal.

The Division based that rule on a long line of Kansas cases. As the directive summarizes them, an attorney's authority to appear for a client is presumed, and the attorney's actions bind the client unless the authority is clearly shown to be unauthorized.

The directive also identified an existing enforcement mechanism. Attorney discipline was handled by the Kansas Board for Discipline of Attorneys appointed by the Kansas Supreme Court, so an attorney who represented someone without authorization could be addressed through those procedures. Because that remedy already existed, the Division concluded that a mandatory county representation form was unnecessary.

The form was not forbidden. Attorneys were "encouraged to voluntarily complete client representation forms" because the forms were intended to protect both the client and the representative.

The directive says nothing about nonlawyer representatives, so it should not be read as eliminating authorization requirements for accountants, agents, employees, family members, or other non-attorneys.

What this means for you

Property owners represented by counsel

Under this directive, your attorney's participation in the county hearing or appeal could not be conditioned on signing the county's representation form. The county could presume the attorney had authority unless that authority was clearly shown to be unauthorized.

Attorneys handling property-tax appeals

The form was voluntary, not mandatory. Completing it could still document the scope of the engagement and protect both sides, which is why the Division encouraged voluntary use.

County appraisers

Do not use a representation form as a prerequisite for an attorney's appearance. If authorization is genuinely disputed, the directive points to attorney-discipline procedures rather than a blanket form requirement.

Nonlawyer representatives

This directive does not answer your situation. Its holding and case-law discussion are expressly about attorneys, so current rules for other representatives must be checked separately.

Common questions

Q: Can a county refuse to let an attorney appear because the attorney did not sign its form?
A: Not under this directive. It says a county appraiser "shall not require" the form for an attorney representing a taxpayer during hearings and appeals.

Q: Why is an attorney treated differently?
A: The cited Kansas cases presume an attorney's authority to appear and bind the client unless that authority is clearly shown to be unauthorized.

Q: What if an attorney appears without the client's authority?
A: The directive says unauthorized representation can be handled through the existing attorney-discipline process.

Q: Is the representation form prohibited?
A: No. Attorneys are encouraged to complete it voluntarily because it can protect the client and representative.

Q: Does the same rule apply to a CPA or other nonlawyer agent?
A: The directive does not say. It addresses attorneys only.

Q: What is the directive's approval date?
A: The PDF leaves the Approved date blank, so this page does not assign a specific issued date.

Citations and references

• L. 1992, ch. 249, § 1 — authority cited for adopting the directive.
• Hendrix v. Fuller, 7 Kan. 331 (1871).
• Kerr v. Reece, 27 Kan. 469 (1882).
• Reynolds v. Fleming, 30 Kan. 106, 1 P. 61, 46 Am. Rep. 86 (1883).
• Overlander v. Overlander, 129 Kan. 709, 284 P. 614 (1930).
• Kackley State Bank of Kackley v. Nichols, 162 Kan. 648, 179 P.2d 186 (1947).
• Meyer v. Schmidt, 184 Kan. 21, 334 P.2d 345 (1959).
• Shinkle v. State Highway Commission, 202 Kan. 311, 448 P.2d 12 (1968).
• Meyer v. Meyer, 209 Kan. 31, 495 P.2d 942 (1972).

Source-citation note: The official PDF prints Reynolds v. Fleming as "30 Kan. 106, 1 P. 61, 46 Am.Rep. 86 (1883)." The Kansas reporter citation resolves to that case, but the 1 P. 61 parallel citation did not resolve in the citation database checked during OCR review. It is preserved exactly as published rather than altered.

Source

• Landing page: Kansas Property Tax Directives
• Original PDF: PVD Directive 92-024

Original ruling text

STATE OF KANSAS

David C. Cunningham, Director
Robert B. Docking State Office Building (913) 296-2365
915 S.W. Harrison St. FAX (913) 296-2320
Topeka, Kansas 66612-1585

                                         Department of Revenue
                                      Division of Property Valuation


                                           DIRECTIVE #92-024

    TO:              County Appraisers

    SUBJECT: Representation Forms


    This directive is adopted pursuant to the provisions of L. 1992, ch. 249, § 1, and shall
    be in force and effect from and after the Director's approval date.

    A county appraiser shall not require an attorney to complete a representation form in
    order to represent a taxpayer during the hearing and appeals process.

    Longstanding Kansas case law establishes that an attorney's authority to appear on a
    client's behalf is presumed, and his or her acts bind the client, unless clearly shown
    unauthorized. Hendrix v. Fuller, 7 Kan. 331 (1871); Kerr v. Reece, 27 Kan. 469
    (1882); Reynolds v. Fleming, 30 Kan. 106, 1 P. 61, 46 Am.Rep. 86 (1883); Overlander
    v. Overlander, 129 Kan. 709, 284 P. 614 (1930); Kackley State Bank of Kackley v.
    Nichols, 162 Kan. 648, 179 P.2d 186 (1947); Meyer v. Schmidt, 184 Kan. 21, 334 P.2d
    345 (1959); Shinkle v. State Highway Commission, 202 Kan. 311, 448 P.2d 12 (1968);
    Meyer v. Meyer, 209 Kan. 31, 495 P.2d 942 (1972). The discipline of attorneys is
    handled by the Kansas Board for Discipline of Attorneys appointed by the Kansas
    Supreme Court. Consequently, the unauthorized representation of a client by an
    attorney may subject such attorney to discipline by the Disciplinary Board. Since the
    unauthorized representation of taxpayers by attorneys can be handled under existing
    procedures, it is not necessary to require them to complete a representation form.

    Nonetheless, attorneys are encouraged to voluntarily complete client representation
    forms. The representation forms are intended to protect both the client and the
    representative.


    Approved:
                            (Date)                      David C. Cunningham
                                                        Director of Property Valuation