Kan. Stat. Ann. § 74-2448
The court of tax appeals shall have the power and duty to hear a petition to change the classification of property as required by K.S.A. 79-262, and amendments thereto, and may issue rules and regulations to implement the provisions of K.S.A. 79-262 and 74-2448, and amendments thereto.
L. 2014, ch. 140, § 3; July 1.