Request for Rental Car Vehicle Property Tax Assessments, Reassessments, Appeals, Appraisals, Valuations, Refunds, and Supporting Documents

Robert Teel filed this request with the Department of Revenue of Kansas.
Status
Completed

Communications

From: Robert Teel

To Whom It May Concern:

Pursuant to the Kansas Open Records Act (K.S.A. 45-215), I hereby request the following records:

All documents in your possession for all rental car companies, including without limitation the rental car companies set forth below, in connection with all annual rental car or vehicle personal property: (1) tax assessments; (2) re-assessments; (3) tax listing forms, (4) valuations, (5) payments, (6) tax appeals, (7) requests for reassessments, (8) results of appeals and/or reassessments, (9) appraisals; (10) refunds; (11) tax bills; (12) determinations of outcomes of appeals granting or denying any appeal or reassessment request; (13) determinations of value; (14) deposits; (15) payments; (16) vouchers; and (17) refunds, as well as any other supporting documents in connection with the foregoing.

Partial List of Rental Car Companies

Enterprise Car Rental
Thrifty Car Rental
Hertz Car Rental
Alamo Car Rental
Budget Car Rental
National Car Rental
Dollar Car Rental
Avis Car Rental
Payless Car Rental
Ace Car Rental

The requested documents will be made available to the general public, and this request is not being made for commercial purposes.

In the event that there are fees, I would be grateful if you would inform me of the total charges in advance of fulfilling my request. I would prefer the request filled electronically, by e-mail attachment if available or CD-ROM if not.

Thank you in advance for your anticipated cooperation in this matter. I look forward to receiving your response to this request within 3 business days, as the statute requires.

Sincerely,

Robert Teel

From: Department of Revenue

An interim response, stating the request is being processed.

From:

Our response was mailed on February 1, 2016.

Attached is our response as of right now.

(See attached file: Copy of 3 day response for Open Records Request
MuckRock -Robert Teel.1.020116.pdf)

Our response in regards to what we can provide and a cost estimate will be
sent by or no later than March 1st.

Thank you

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

  • Copy of 3 day response for Open Records Request MuckRock -Robert Teel.

From: Robert Teel

Thank you Sahwnel. I appreciate it.

Sincerely,

Robert Teel

From: Department of Revenue

The request has been rejected, with the agency stating that the information or document(s) requested are exempt from disclosure.

From:

Good Morning,

This is our response, it was mailed out on the 25th.

(See attached file: Copy of Response to MuckRock - Robert
Teel.1.022516.pdf)

Thank you

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

From: requests@muckrock.com
To: Shawnel.Neal@kdor.ks.gov,
Date: 03/01/2016 04:02 AM
Subject: RE: Kansas Open Records Act Request: Request for Rental Car
Vehicle Property Tax Assessments, Reassessments, Appeals,
Appraisals, Valuations, Refunds, and Supporting Documents

March 1, 2016
Department of Revenue
Kansas Department of Revenue
Record Requests
915 SW Harrison Street
Topeka, KS 66625-3570

This is a follow up to a previous request:

To Whom It May Concern:

I wanted to follow up on the following Freedom of Information request,
copied below, and originally submitted on Jan. 31, 2016. Please let me know
when I can expect to receive a response, or if further clarification is
needed.

Thanks for your help, and let me know if further clarification is needed.

---

On Feb. 15, 2016:
Thank you Sahwnel. I appreciate it.

Sincerely,

Robert Teel
---

On Feb. 15, 2016:
Our response was mailed on February 1, 2016.

Attached is our response as of right now.

(See attached file: Copy of 3 day response for Open Records Request
MuckRock -Robert Teel.1.020116.pdf)

Our response in regards to what we can provide and a cost estimate will be
sent by or no later than March 1st.

Thank you

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

---

On Feb. 15, 2016:
To Whom It May Concern:

I wanted to follow up on the following Freedom of Information request,
copied below, and originally submitted on Jan. 31, 2016. Please let me know
when I can expect to receive a response, or if further clarification is
needed.

Thanks for your help, and let me know if further clarification is needed.

---

On Feb. 2, 2016:
An interim response, stating the request is being processed.
---

On Jan. 31, 2016:
To Whom It May Concern:

Pursuant to the Kansas Open Records Act (K.S.A. 45-215), I hereby request
the following records:

All documents in your possession for all rental car companies, including
without limitation the rental car companies set forth below, in connection
with all annual rental car or vehicle personal property: (1) tax
assessments; (2) re-assessments; (3) tax listing forms, (4) valuations, (5)
payments, (6) tax appeals, (7) requests for reassessments, (8) results of
appeals and/or reassessments, (9) appraisals; (10) refunds; (11) tax bills;
(12) determinations of outcomes of appeals granting or denying any appeal
or reassessment request; (13) determinations of value; (14) deposits; (15)
payments; (16) vouchers; and (17) refunds, as well as any other supporting
documents in connection with the foregoing.

Partial List of Rental Car Companies

Enterprise Car Rental
Thrifty Car Rental
Hertz Car Rental
Alamo Car Rental
Budget Car Rental
National Car Rental
Dollar Car Rental
Avis Car Rental
Payless Car Rental
Ace Car Rental

The requested documents will be made available to the general public, and
this request is not being made for commercial purposes.

In the event that there are fees, I would be grateful if you would inform
me of the total charges in advance of fulfilling my request. I would prefer
the request filled electronically, by e-mail attachment if available or
CD-ROM if not.

Thank you in advance for your anticipated cooperation in this matter. I
look forward to receiving your response to this request within 3 business
days, as the statute requires.

Sincerely,

Robert Teel

------
Filed via MuckRock.com
E-mail (Preferred): requests@muckrock.com

For mailed responses, please address (see note):
MuckRock
DEPT MR 23718
411A Highland Ave
Somerville, MA 02144-2516

PLEASE NOTE: This request is not filed by a MuckRock staff member, but is
being sent through MuckRock by the above in order to better track, share,
and manage public records requests. Also note that improperly addressed
(i.e., with the requester's name rather than "MuckRock News" and the
department number) requests might be returned as undeliverable.
------

From: Robert Teel

Dear Ms. Neal,

KSA 72-3234 provides that provides that it shall be unlawful to divulge or to make known the amount of income or any particulars set forth or disclosed in any report, return, federal return or federal return information required under the Kansas Income Act. The records requested do not involve income and is limited to rental car or vehicle personal property taxes. I request you reconsider your denial and respond at your earliest convenience.

Sincerely,

Robert Teel

From:

We are asking that you now and in the future request all KORA records
request by using our form PR-50, which I have attached.

(See attached file: pr50.pdf)

Please fill out this form and email it back to get the rest of your
response for latest KORA request.

Thank you

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

From: Robert Teel

Hi Shawnel,

I will follow up with it quick as I can. Thanks.

Sincerely
Robert Teel

From:

Thank you!

As soon as I can get this back, I can get this to our Legal Department and
they can address your concerns further.

Have a Great Day Robert

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

From: requests@muckrock.com
To: Shawnel.Neal@kdor.ks.gov, diagnostics@muckrock.com,
Date: 03/24/2016 06:18 PM
Subject: RE: Kansas Open Records Act Request: Request for Rental Car
Vehicle Property Tax Assessments, Reassessments, Appeals,
Appraisals, Valuations, Refunds, and Supporting Documents

March 24, 2016
Department of Revenue
Kansas Department of Revenue
Record Requests
915 SW Harrison Street
Topeka, KS 66625-3570

This is a follow up to a previous request:

Hi Shawnel,

I will follow up with it quick as I can. Thanks.

Sincerely
Robert Teel
---

On March 7, 2016:
We are asking that you now and in the future request all KORA records
request by using our form PR-50, which I have attached.

(See attached file: pr50.pdf)

Please fill out this form and email it back to get the rest of your
response for latest KORA request.

Thank you

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

---

On March 1, 2016:
Dear Ms. Neal,

KSA 72-3234 provides that provides that it shall be unlawful to divulge or
to make known the amount of income or any particulars set forth or
disclosed in any report, return, federal return or federal return
information required under the Kansas Income Act. The records requested do
not involve income and is limited to rental car or vehicle personal
property taxes. I request you reconsider your denial and respond at your
earliest convenience.

Sincerely,

Robert Teel
---

On March 1, 2016:
Good Morning,

This is our response, it was mailed out on the 25th.

(See attached file: Copy of Response to MuckRock - Robert
Teel.1.022516.pdf)

Thank you

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

From: Robert Teel

Hi Shawnel,

I can't seem to find the appropriate forms to make a public records request in the vehicle information processing system (VIPS), the Kansas computer assisted mass appraisal system (KS CAMA) ,or the other electronic database systems of the department of revenue. The PR50 form sends me to www.ksrevenue.org, but I can't seem to find the right form. Can you help?

Sincerely,
Robert Teel

From:

They really don't have their own form for that purpose, you may fill out
the PR-50 and then specify what you are needing on that form, sign and
dated.

Thank you

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

From: requests@muckrock.com
To: Shawnel.Neal@kdor.ks.gov,
Date: 04/06/2016 11:49 AM
Subject: RE: Kansas Open Records Act Request: Request for Rental Car
Vehicle Property Tax Assessments, Reassessments, Appeals,
Appraisals, Valuations, Refunds, and Supporting Documents

April 6, 2016
Department of Revenue
Kansas Department of Revenue
Record Requests
915 SW Harrison Street
Topeka, KS 66625-3570

This is a follow up to a previous request:

Hi Shawnel,

I can't seem to find the appropriate forms to make a public records request
in the vehicle information processing system (VIPS), the Kansas computer
assisted mass appraisal system (KS CAMA) ,or the other electronic database
systems of the department of revenue. The PR50 form sends me to
www.ksrevenue.org, but I can't seem to find the right form. Can you help?

Sincerely,
Robert Teel
---

On March 28, 2016:
Thank you!

As soon as I can get this back, I can get this to our Legal Department and
they can address your concerns further.

Have a Great Day Robert

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

From: Robert Teel

Thanks.

From:

Please fill out the PR-50 form, We will not be able to respond to your
request until this form is filled out.

(See attached file: pr50.pdf)

Thank you

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

From: MuckRock

Please see the attached requested form.

Thank you.

From:

Return Receipt

Your RE: Kansas Open Records Act Request: Request for Rental Car
document: Vehicle Property Tax Assessments, Reassessments, Appeals,
Appraisals, Valuations, Refunds, and Supporting Documents

was
received
by:

at: 04/19/2016 11:56:53 AM

From: Department of Revenue

A fix is required to perfect the request. The request has been rejected as being too vague, burdensome or otherwise unprocessable.

From:

Dear Mr. Teel:

Please find attached a pdf of correspondence mailed out to you regarding
your request of April 15, 2016.

If you can timely answer the questions listed in the letter, it will help
the Department process your request. A preliminary review of tax appeal
cases did not indicate any history of tax appeal cases regarding the ten
rental car entities listed in your request.

I would also encourage you to give me call if you have any questions about
my correspondence.

(See attached file: KORA Response Robert Teel 4.20.2016.pdf)
Regards,

Ted E. Smith
Attorney, Legal Services Bureau
Kansas Department of Revenue
Docking State Office Bldg, Rm 230
915 SW Harrison Street
Topeka, KS 66612-1588
(785) 296-0350

From: Robert Teel

Thank you Ted,

I will review and give you a call in the next few days.

Sincerely,
Robert Teel

From: Robert Teel

Hi Ted,

Just an FYI to let you know I left an email about the request. Look forward to connecting soon.

Regards,
Robert Teel

From:

I received your email.

Ted E. Smith
Attorney, Legal Services Bureau
Kansas Department of Revenue
Docking State Office Bldg, Rm 230
915 SW Harrison Street
Topeka, KS 66612-1588
(785) 296-0350

From: requests@muckrock.com
To: Ted.Smith@kdor.ks.gov,
Date: 04/27/2016 03:46 PM
Subject: RE: Kansas Open Records Act Request: Request for Rental Car
Vehicle Property Tax Assessments, Reassessments, Appeals,
Appraisals, Valuations, Refunds, and Supporting Documents

April 27, 2016
Department of Revenue
Kansas Department of Revenue
Record Requests
915 SW Harrison Street
Topeka, KS 66625-3570

This is a follow up to a previous request:

Hi Ted,

Just an FYI to let you know I left an email about the request. Look forward
to connecting soon.

Regards,
Robert Teel
---

On April 21, 2016:
Thank you Ted,

I will review and give you a call in the next few days.

Sincerely,
Robert Teel
---

On April 20, 2016:
Dear Mr. Teel:

Please find attached a pdf of correspondence mailed out to you regarding
your request of April 15, 2016.

If you can timely answer the questions listed in the letter, it will help
the Department process your request. A preliminary review of tax appeal
cases did not indicate any history of tax appeal cases regarding the ten
rental car entities listed in your request.

I would also encourage you to give me call if you have any questions about
my correspondence.

(See attached file: KORA Response Robert Teel 4.20.2016.pdf)
Regards,

Ted E. Smith
Attorney, Legal Services Bureau
Kansas Department of Revenue
Docking State Office Bldg, Rm 230
915 SW Harrison Street
Topeka, KS 66612-1588
(785) 296-0350
---

On April 20, 2016:
A fix is required to perfect the request. The request has been rejected as
being too vague, burdensome or otherwise unprocessable.
---

On April 19, 2016:
Return Receipt

Your RE: Kansas Open Records Act Request: Request for Rental Car
document: Vehicle Property Tax Assessments, Reassessments, Appeals,
Appraisals, Valuations, Refunds, and Supporting Documents

was
received
by:

at: 04/19/2016 11:56:53 AM

---

On April 15, 2016:
Please see the attached requested form.

Thank you.
---

On April 8, 2016:
Please fill out the PR-50 form, We will not be able to respond to your
request until this form is filled out.

(See attached file: pr50.pdf)

Thank you

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

---

On April 6, 2016:
Thanks.
---

On April 6, 2016:
They really don't have their own form for that purpose, you may fill out
the PR-50 and then specify what you are needing on that form, sign and
dated.

Thank you

Shawnel Neal
Kansas Department of Revenue
Office of Policy & Research
Admin Officer -Records Custodian
785-296-3081
785-296-7928 (fax)
shawnel.neal@KDOR.ks.gov

"Some will call it arrogance; others will smirk and suggest that she has
forgotten where from she came. Boy are they mistaken.
It is the memory of where she was that gives her the strength to arise and
keep driving."

From:

Mr. Teel:

I am in the office this morning and available to discuss. In the State of
Kansas, the Division of Vehicles is part of the Department of Revenue. I
will also be available to discuss your request and my response to you
during the am of both Monday and Tuesday of next week.

Regards,

Ted E. Smith
Attorney, Legal Services Bureau
Kansas Department of Revenue
Docking State Office Bldg, Rm 230
915 SW Harrison Street
Topeka, KS 66612-1588
(785) 296-0350

From: requests@muckrock.com
To: Ted.Smith@kdor.ks.gov,
Date: 05/13/2016 04:05 AM
Subject: RE: Kansas Open Records Act Request: Request for Rental Car
Vehicle Property Tax Assessments, Reassessments, Appeals,
Appraisals, Valuations, Refunds, and Supporting Documents

May 13, 2016
Department of Revenue
Kansas Department of Revenue
Record Requests
915 SW Harrison Street
Topeka, KS 66625-3570

This is a follow up to a previous request:

To Whom It May Concern:

I wanted to follow up on the following Freedom of Information request,
copied below, and originally submitted on Jan. 31, 2016. Please let me know
when I can expect to receive a response, or if further clarification is
needed.

Thanks for your help, and let me know if further clarification is needed.
---

On April 28, 2016:
I received your email.

Ted E. Smith
Attorney, Legal Services Bureau
Kansas Department of Revenue
Docking State Office Bldg, Rm 230
915 SW Harrison Street
Topeka, KS 66612-1588
(785) 296-0350

From: Robert Teel

Dear Mr. Smith,

As I'm sure you know, KSA 45-220(b) provides that a public agency may require a written request for inspection of public records but shall not otherwise require a request to be made in any particular form and that except as otherwise provided by subsection (c), a public agency shall not require that a request contain more information than the requester's name and address and the information necessary to ascertain the records to which the requester desires access and the requester's right of access to the records. A public agency may require proof of identity of any person requesting access to a public record. No request shall be returned, delayed or denied because of any technicality unless it is impossible to determine the records to which the requester desires access.

(c) If access to public records of an agency or the purpose for which the records may be used is limited pursuant to K.S.A. 45-221 or K.S.A. 2014 Supp. 45-230, and amendments thereto, the agency may require a person requesting the records or information therein to provide written certification that:

(1) The requester has a right of access to the records and the basis of that right; or

(2) the requester does not intend to, and will not: (A) Use any list of names or addresses contained in or derived from the records or information for the purpose of selling or offering for sale any property or service to any person listed or to any person who resides at any address listed; or (B) sell, give or otherwise make available to any person any list of names or addresses contained in or derived from the records or information for the purpose of allowing that person to sell or offer for sale any property or service to any person listed or to any person who resides at any address listed.

Please be advised I am requesting the property tax assessments and not for excise or income taxes or other exempt tax information for the rental cars owned by the rental car companies I have requested. In accordance with KSA 220 it does not appear impossible to determine the records which I am requesting. Please consider this as my written certification that: (a) as a member of the public, I have a right of access to the requested records; and (b) I does not intend to, and will not: (1) Use any list of names or addresses contained in or derived from the records or information for the purpose of selling or offering for sale any property or service to any person listed or to any person who resides at any address listed; or (2) sell, give or otherwise make available to any person any list of names or addresses contained in or derived from the records or information for the purpose of allowing that person to sell or offer for sale any property or service to any person listed or to any person who resides at any address listed.

Please provide the requested records in accordance with the KORA. If such records do not exist please advise. If the records do exist and the agency is denying access, please provide a written statement of the grounds for denial citing the specific provision of law under which access is denied.

I will try to reach you by phone again next week to discuss the foregoing so that we may avoid needlessly expending resources if the records don't exit or are more easily obtained informally. Perhaps we could schedule a time for me to call you?

Thank you for your consideration.

Sincerely,
Robert Teel

From:

Mr. Teel,

I received your phone message but it was difficult to make out your phone
number in the message. I tried calling "718 570 7019" but did not have
success reaching you.

Could you please email it to me or call me at the following phone number.
I should be in the Office all day today.
Regards,

Ted E. Smith
Attorney, Legal Services Bureau
Kansas Department of Revenue
Docking State Office Bldg, Rm 230
915 SW Harrison Street
Topeka, KS 66612-1588
(785) 296-0350

From: Robert Teel

Hi Ted,

I will try you next week. The number is 718-570-7509.

Regards,
Robert Teel

From:

Mr. Teel, I will be in the office this afternoon (c.s.t.) and all day
tomorrow, Thursday, June 23, 2016. Please give me a call so that we can
resolve this matter.

I will need some clarification from you regarding your request as I
explained in my April 20, 2016 correspondence to you.
Regards,

Ted E. Smith
Attorney, Legal Services Bureau
Kansas Department of Revenue
Docking State Office Bldg, Rm 230
915 SW Harrison Street
Topeka, KS 66612-1588
(785) 296-0350

From: Robert Teel

Hello Ted,

I will give you a call tomorrow early afternoon.

Sincerely,
Robert Teel

From:

Dear Mr. Teel:

It was nice talking with you this afternoon regarding your inquiry into
state to state rental vehicle company operations and whether such companies
pass through offsets/refunds/credits to their customers for fees paid by
the customer to the rental car company to cover state
fees/registration/taxes.

As I explained during the phone call, I need more specificity regarding the
vehicle registrant (rental car company). In our State at the vehicle
registration level, we do not differentiate between rental car companies
and other entities with tax numbers.

If you could direct me to some other states that publish such
registration/tax refund amounts per rental car company, it may be helpful
to the Department in identifying if such refunds/credits/offsets exist in
Kansas.

If you have any further questions, please give me a call at (785) 296 0350.
Regards,

Ted E. Smith
Attorney, Legal Services Bureau
Kansas Department of Revenue
Docking State Office Bldg, Rm 230
915 SW Harrison Street
Topeka, KS 66612-1588
(785) 296-0350

From: Robert Teel

Hi Ted,

Likewise, it was a pleasure speaking with you. I will follow up with this in the next couple days.

Thanks Ted.

Sincerely,
Robert Teel

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