Topic: State Court of Tax Appeals
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
Interview of Janis Lee and Laura McClure, May 20, 2024
Interviewed by Rex Buchanan
Janis Lee and Laura McClure, both Democrats elected from predominantly Republican districts that overlapped, often campaigned together and conducted constituent communication sessions in the areas they both represented. Because their time in the legislature (1989-2011) and their largely rural districts in northcentral Kansas intersected, Lee and McClure both worked on a wide range of policies pertinent to the Energy & Environment Collection of oral histories: confined feeding facilities, solid waste, waste tires, water quality standards, the Kansas v. Colorado lawsuit, and the Water Transfer Act that the city of Hays was exploring at the time of this interview, among Show Moreothers. In the energy arena, significant issues during their time of service in the Kansas Legislature included retail wheeling of electricity, gas pollution remediation, well plugging, and gas-gathering systems regulations. In this May 2024 interview, they explore those issues, the dynamics of the legislature, campaigning, and the work involved in serving in the legislature. Show Less