Topic: State Board of Tax Appeals (BOTA)

Interview of Fred Kerr, April 13, 2018
Interviewed by H. Edward (Ed) Flentje
Fred Kerr reflects on his 15 years in the Kansas Senate representing the 33rd Senate district. He recalls Senate leaders and fellow Senators who helped him as a freshman and whose influence guided him throughout his career. Fred talks about the process involved in securing a leadership position in the Senate and the dynamics of leadership races. He observes how relationships between competitors for leadership offices affected Senators differently and how they worked together in subsequent legislative sessions. He also reflects on how decisions were made regarding tax policy both to fund highways and public schools. Show MoreFred, who ran for Governor in 1994, comments about the increasing influence of money and monied interests in state-wide politics. A previous oral history interview of Fred Kerr is here. Show Less

Interview of Bruce Larkin, April 12, 2024
Interviewed by Chris Courtwright
Larkin's interview focuses extensively on his involvement with tax issues during his 20-year tenure in the legislature, and after, at the Board of Tax Appeals (BOTA). He tells lots of funny stories in the interview, particularly about legislative strategy. Larkin got interested in the legislature because of the American Agriculture movement in the mid-1980's. He joined the Department of Revenue's Use Value Advisory Group at a time when appraising farm ground was difficult. Larkin was a small family farmer who farmed ground that his great grandfather had bought in 1878. Larkin was also interested in education; Show Moreparticularly how small rural communities were faring under the school finance formula. But his consistent interest was in taxation. He was involved in almost every tax issue that surfaced during his 20-year involvement with the legislature, and afterward, as a staff member at the Kansas Department of Revenue or on the Court of Tax Appeal as a judge or as Chief Judge. His discussion of issues surrounding classification and appraisal is very informative. He described changes in the use value appraisal of agricultural land.
Interviews with many of the people mentioned in this interview can be found on this website by using the Search box, or by going to the Statehouse Conversations Collection. Show Less