COST - Council on State Taxation

Amicus Briefs

Walmart Stores v. Johnson County Board of Commissioners

COST amicus brief seeks consistent application of Kansas’ property tax valuation law following Kansas Court of Appeals’ decision In re Equalization of Prieb Properties, 47 Kan. App. 2d 122 (2012). If there is a change to the State’s valuation process, it should be from the legislature and not the Kansas Supreme Court.

COST - Council on State Taxation

COST Studies, Articles & Reports

2022 State and Local Amnesty Programs

Tracker of most state and local tax amnesty programs enacted and conducted in 2022.

COST - Council on State Taxation

COST Comments & Testimony

Comments on Proposed Rules re. the New Retail Delivery Fee

COST sent comments to Colorado Department of Revenue strongly encouraging and supporting broad-based penalty and interest relief to taxpayers as it applies to the new Retail Delivery Fee.