Requiring the approval of property tax levies and bond issuances by elected bodies or electors.

Session of 2026
HOUSE BILL No. 2458
By Committee on Taxation
Requested by Representative Corbet
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AN ACT concerning local government; relating to certain taxing
jurisdictions; requiring approval of property tax levies and bond
issuances by elected bodies or electors; amending K.S.A. 3-114, 12-
1220, 12-1234, 12-1267, 12-1270, 12-1276, 12-1288, 12-1688, 12-
1927, 12-1928, 12-1936, 13-13a18, 13-13a23, 19-3557, 19-3617, 19-
3622, 27-322, 27-323, 27-333, 75-2551, 80-1520 and 80-1548 and
repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. (a) The legislature hereby declares that the intent of
this act is to empower the citizens of Kansas with a means to control the
amount of property taxes levied against real and personal property by
requiring any such taxes to be levied or approved by an elected body.
(b) Notwithstanding any other provision of law to the contrary, no
taxes may be levied against real and personal property and no bonds may
be issued unless the governing body of the taxing jurisdiction has been
elected or the levy or bond issuance has been approved by a majority of
the electors of such taxing jurisdiction voting at an election called and held
thereon or by an elected governing body that certifies the budget of such
taxing jurisdiction. The provisions of this section shall not apply to any
taxes levied pursuant to K.S.A. 72-5142, and amendments thereto.
Sec. 2. K.S.A. 3-114 is hereby amended to read as follows: 3-114. (a)
Except as provided in subsection (b), in any city having a population of
more than sixty-five thousand (65,000) in which a board of park
commissioners has been established pursuant to K.S.A. 13-1346, and
amendments thereto, all powers, jurisdiction and control over municipal
airports or municipal fields for aviation purposes otherwise vested in the
governing body of such city shall be vested in such board of park
commissioners. Such board of park commissioners is hereby authorized to
issue, as provided by law, general bonds of the city for the purpose of
purchasing, leasing, developing and equipping municipal airports and
fields for aviation purposes. Such board of park commissioners is hereby
further authorized to may levy an annual tax not exceeding one-half ( 1/2)
0.5 mill for the support, maintenance and operation of municipal airports
or fields for aviation purposes. Before issuing bonds or levying any such
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HB 2458 2
tax pursuant to this section, the board shall submit the proposed bond
issuance or tax levy to the governing body of the city for review and
approval thereof.
(b) In any city in which an airport authority has been established
pursuant to K.S.A. 3-162, and amendments thereto, all powers, jurisdiction
and control over municipal airports or municipal fields for aviation
purposes otherwise vested in the governing body or board of park
commissioners of such city shall be vested in such airport authority. The
governing body of the city by a two-thirds vote of the members thereof , is
hereby authorized to issue general obligation bonds of the city for the
purpose of purchasing, leasing, developing and equipping municipal
airports and fields for aviation purposes. The governing body of the city by
a two-thirds 2/3 vote of the members thereof is hereby further authorized to
levy an annual tax not exceeding one-half ( 1/2) 0.5 mill for the support,
maintenance and operation of municipal airports or fields for aviation
purposes.
Sec. 3. K.S.A. 12-1220 is hereby amended to read as follows: 12-
1220. The governing body of any municipality may by resolution, and
shall, upon presentation of a petition signed by ten percent ( 10%) of the
qualified electors of such municipality determined upon the basis of the
total vote cast for the secretary of state at the last preceding general
election, cause to be submitted to the voters of such municipality at the
first local or general election thereafter, or if the petition so requires, at a
special election called for that purpose, the question of the establishment
and maintenance of a library by such municipality. If a majority of the
votes cast at such election on such proposition shall be in the affirmative,
the governing body shall forthwith establish such library and is hereby
authorized to and shall may annually levy a tax for the maintenance of
such library in such sum as the library board shall determine within the
limitations fixed by law and to pay a portion of the principal and interest
on bonds issued under the authority of K.S.A. 12-1774, and amendments
thereto, by cities located in the county.
Such tax shall be levied and collected in like manner as other taxes of
the municipality and, except for an amount to pay a portion of the
principal and interest on bonds issued under the authority of K.S.A. 12-
1774, and amendments thereto, by cities located in the county, shall be
kept in a separate fund to be known as the library fund of such
municipality. If the territory of the municipality includes another
municipality which that is then maintaining a library, the proposition to
establish a library by the larger municipality shall not be voted upon by the
residents of the included municipality, nor shall a levy to establish or
maintain such library be assessed against property therein, unless the
library board and governing body of the included municipality shall give
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HB 2458 3
notice in writing that they such library board and governing body desire to
participate in the library to be established and to pay the tax for the
establishment and maintenance thereof as other parts of the municipality
establishing such library.
Sec. 4. K.S.A. 12-1234 is hereby amended to read as follows: 12-
1234. (a) Each county or township participating in a regional library is
authorized to, and shall may annually levy a tax for the maintenance of the
library in a sum an amount that the library board determines within the
limitations fixed by law. Except as provided by subsection (b), the costs of
maintaining a regional library, other than a library originally established
under the authority of K.S.A. 80-804, and amendments thereto, shall be
allocated among the participating counties or townships in the proportion
of their respective populations. Tax levies for the maintenance of libraries
originally established under the authority of K.S.A. 80-804 , and
amendments thereto, shall be made at a uniform rate in all townships
participating in the maintenance of such libraries.
(b) The costs of maintaining the regional library established under the
authority of K.S.A. 12-1220 , and amendments thereto, by Pottawatomie
and Wabaunsee counties shall be allocated as provided by this subsection.
One-half of the costs shall be allocated between such counties on the basis
of their such counties' respective populations , and 1/2 of the costs shall be
allocated between such counties on the basis of their such counties'
respective assessed valuations.
Sec. 5. K.S.A. 12-1267 is hereby amended to read as follows: 12-
1267. (a) The board shall prepare, publish and approve an annual budget
for the maintenance and support of the library and may levy a tax not to
exceed five mills on all taxable tangible property in the library district. At
least 10 days prior to filing the adopted budget with the county clerk, the
board shall submit the budget to the governing body of the city and county
for review thereby.
(b) Whenever the board determines that the tax levy of five mills
authorized by subsection (a) is insufficient to maintain and support the
library, and after such levy is approved pursuant to subsection (d), the
board shall adopt a resolution declaring it necessary to increase the annual
levy by an additional amount not to exceed 1/4 mill in any one year up to a
total amount which that shall not exceed an amount equal to eight mills in
any year.
(c) Any such resolution adopted under subsection (b) shall state the
total amount of the tax to be levied for library purposes and shall be
published once each week for two consecutive weeks in the official county
newspaper. Whereupon, such annual levy in an amount not to exceed the
amount stated in the resolution may be made for the ensuing budget year
and each successive budget year unless a petition, signed by at least 5% of
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HB 2458 4
the qualified electors of the library district, requesting an election upon the
proposition to increase the tax levy in excess of the current tax levy is filed
with the county election officer within 60 days following the date of the
last publication of the resolution. In the event that a valid petition is filed,
no such increased levy shall be made without such proposition having
been submitted to and having been approved by a majority of the electors
of the library district voting at an election called and held thereon. All such
elections shall be called and held in the manner provided by the general
bond law. Such taxes shall be levied and collected in like manner as other
taxes, which levy the board shall certify, on or before August 25 of each
year, to the county clerk , who is hereby authorized and required to place
the same on the tax roll of the county to be collected by the county
treasurer and paid over by the county treasurer to the treasurer of such
board.
(d) The levy authorized by this section shall not be deemed a levy of
the city or county, and shall be in addition to all other levies authorized or
limited by law. Before levying any tax authorized by this section, the board
shall submit the proposed levy to the governing body of the city and county
for review and approval thereof. The board shall not levy such tax unless it
has obtained the approval of the governing body of the city and county.
Sec. 6. K.S.A. 12-1270 is hereby amended to read as follows: 12-
1270. The board may issue general obligation bonds of the library district
for the purpose of constructing, reconstructing, repairing, remodeling,
furnishing and equipping any buildings or additions thereto, together with
sites therefor, for library purposes. No bonds shall be issued until the
question of their issuance and the amount of such issuance has been
submitted to a vote of the qualified electors of the library district at any
special, general or primary election, and a majority of the qualified
electors voting thereon votes in favor thereof. The election shall be called
and held and the bonds shall be issued, sold, delivered, registered and
retired in the manner provided by the general bond law. Bonds issued
pursuant to this section shall not be subject to or within any bonded debt
limit of the city or county. The board shall have the power to may levy a
tax against all taxable tangible property in the library district for the
purpose of paying the principal of, redemption premium, if any, and
interest on any bonds issued pursuant to this section. Before levying such
tax, the board shall submit the proposed levy to the governing body of the
city and county for review and approval thereof.
Sec. 7. K.S.A. 12-1276 is hereby amended to read as follows: 12-
1276. (a) When used in this section:
(1) "County" means Leavenworth county;
(2) "city" means the city of Leavenworth, Kansas;
(3) "library district" means all territory located within Leavenworth
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HB 2458 5
county except that territory located within the corporate limits of the city
of Tonganoxie and Linwood community library district No. 1 and Basehor
community library district No. 2;
(4) "board" means the library board of trustees appointed pursuant to
the provisions of this act;
(5) "library" means a library which that serves the general public and
is supported in whole or in part with tax money and which shall be called
the Leavenworth county library;
(6) "governing body" means the governing body of a city or the board
of county commissioners of a county;
(7) "maintenance and support" means the general and usual cost and
expense of operating a library.
(b) The proposition to establish a library district in Leavenworth
county may be submitted to the qualified electors of the proposed library
district. The proposition shall be submitted in the same manner and subject
to the conditions provided in K.S.A. 12-1261, and amendments thereto.
(c) Except as provided by subsections (d) and (e), if the proposition to
establish a library district is approved, the library district and board shall
have the powers, duties and functions of a library district created pursuant
to K.S.A. 12-1261, and amendments thereto.
(d) The board of a library district created pursuant to this section shall
not have the power to issue general obligation bonds as authorized by
K.S.A. 12-1270, and amendments thereto.
(e) (1) The board of a library district created pursuant to this section
shall prepare, publish and approve an annual budget for the maintenance
and support of the library and may levy a tax not to exceed 3 3/4 mills on all
taxable tangible property in the library district. At least 10 days prior to
filing the adopted budget with the county clerk, the board shall submit the
budget to the governing body for review thereby.
(2) Whenever the board determines that the tax levy of 3 3/4 mills
authorized by paragraph (1) is insufficient to maintain and support the
library, and after such levy is approved pursuant to paragraph (4), the
board shall adopt a resolution declaring it necessary to increase the annual
levy by an additional amount not to exceed 1/4 mill in any one year up to a
total amount which that shall not exceed an amount equal to eight mills in
any year.
(3) Any such resolution adopted under paragraph (2) shall state the
total amount of the tax to be levied for library purposes and shall be
published once each week for two consecutive weeks in the official county
newspaper. Whereupon, such annual levy in an amount not to exceed the
amount stated in the resolution may be made for the ensuing budget year
and each successive budget year unless a petition, signed by at least 5% of
the qualified electors of the library district, requesting an election upon the
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proposition to increase the tax levy in excess of the current tax levy is filed
with the county election officer within 60 days following the date of the
last publication of the resolution. In the event that a valid petition is filed,
no such increased levy shall be made without such proposition having
been submitted to and having been approved by a majority of the electors
of the library district voting at an election called and held thereon. All such
elections shall be called and held in the manner provided by the general
bond law. Such taxes shall be levied and collected in like manner as other
taxes, which levy the board shall certify, on or before August 25 of each
year, to the county clerk , who is hereby authorized and required to place
the same on the tax roll of the county to be collected by the county
treasurer and paid over by the county treasurer to the treasurer of such
board.
(4) The levy authorized by this section shall not be deemed a levy of
the city or county, and shall be in addition to all other levies authorized or
limited by law. Before levying any tax authorized by this section, the board
shall submit the proposed levy to the governing body of the city and county
for review and approval thereof. The board shall not levy such tax unless it
has obtained the approval of the governing body of the city and county.
(f) (1) Subject to the provisions of subsection (f) of K.S.A. 12-
1266(f), and amendments thereto , the board shall pay annually to the city
of Tonganoxie the sum of money equal to 35% of the amount of money
such city has budgeted for the annual operation and maintenance of such
city's library. The first such payment shall be made payable and delivered
to the city on or before the 31 st day of December first following approval
of the creation of the district at the election conducted pursuant to K.S.A.
12-1261, and amendments thereto, and each year thereafter. Such
payments shall be in lieu of annual grants such township libraries receive
from the northeast Kansas library system.
(2) Subject to the provisions of subsection (f) of K.S.A. 12-1266 (f),
and amendments thereto, the board shall pay annually to Basehor
community library district No. 2 the sum of money equal to 25% of the
amount of money such district has budgeted for the annual operation and
maintenance of such district's library. The first such payment shall be made
payable and delivered to such library district on or before the 31st day of
December first following approval of the creation of the district at the
election conducted pursuant to K.S.A. 12-1261, and amendments thereto,
and each year thereafter. Such payments shall be in lieu of annual grants
such township libraries receive from the northeast Kansas library system.
(3) Subject to the provisions of subsection (f) of K.S.A. 12-1266 (f),
and amendments thereto, the board shall pay annually to Linwood
community library district No. 1 the sum of money equal to 30% of the
amount of money such district has budgeted for the annual operation and
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HB 2458 7
maintenance of such district's library. The first such payment shall be made
payable and delivered to such library district on or before the 31 st day of
December first following approval of the creation of the district at the
election conducted pursuant to K.S.A. 12-1261, and amendments thereto,
and each year thereafter. Such payments shall be in lieu of annual grants
such township libraries receive from the northeast Kansas library system.
Sec. 8. K.S.A. 12-1288 is hereby amended to read as follows: 12-
1288. (a) The library board shall prepare an annual budget for the
maintenance, support and operation of the library. Prior to the certification
of its the library board's budget to the board of education, the library
board shall meet for the purpose of answering and hearing objections of
taxpayers relating to the proposed budget and for the purpose of
considering amendments to such proposed budget. The library board shall
give at least 10 days' notice of the time and place of the meeting by
publication in a weekly or daily newspaper having a general circulation in
the taxing district. Such notice shall include the proposed budget and shall
set out all essential items in the budget except such groupings as
designated by the director of accounts and reports on a special publication
form prescribed by the director of accounts and reports and furnished with
the regular budget form. The public hearing required to be held herein
shall be held not less than 10 days prior to the date on which the library
board is required to certify its budget to the board of education. After such
hearing, the budget shall be adopted or amended and adopted by the
library board. In order to provide funds to carry out the provisions of this
act, the library board shall annually, not later than August 1 of any year,
certify its such library board's budget to the board of education , which
shall may levy a tax at a rate of not to exceed 1.2 mills on all the taxable
tangible property within the taxing district. Each year, a copy of the budget
adopted by the library board shall be filed with the clerk of the board of
education. A copy of such budget also shall be filed with the county clerk
of Montgomery County, Kansas. The board of education shall not be
required to levy a tax in excess of the maximum tax levy set by the board
of education by current resolution. Whenever the library board determines
that the tax currently being levied for the library, as previously established
by the board of education, is insufficient to operate the library and the
library board desires to increase the mill levy above the current levy, the
library board may request that the board of education authorize an increase
by adopting a resolution declaring it necessary to increase the annual levy.
The board of education may authorize the increase by resolution, but such
increase shall not exceed .25 0.25 mill per year.
(b) Any resolution adopted under subsection (a) shall state the total
amount of the tax to be levied for the library board and shall be published
once each week for two consecutive weeks in the official newspaper of the
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HB 2458 8
taxing district. Whereupon, such annual levy in an amount not to exceed
the amount stated in the resolution may be made for the ensuing budget
year and each successive budget year unless a petition requesting an
election upon the proposition to increase the tax levy in excess of the
current tax levy, signed by at least 5% of the qualified voters of the taxing
district, is filed with the county election officer within 30 days following
the date of the last publication of the resolution. In the event that a valid
petition is filed, no such increased levy shall be made without such
proposition having been submitted to and having been approved by a
majority of the voters of the taxing district voting at an election called and
held thereon. All such elections shall be called and held in the manner
provided by the general bond law, and the cost of the election shall be
borne by the library board. Such taxes shall be levied and collected in like
manner as other taxes, which levy the board of education shall certify, on
or before August 25 of each year, to the county clerk , who is hereby
authorized and required to place the same on the tax roll of the county to
be collected by the county treasurer and paid over by the county treasurer
to the treasurer of the library board.
(c) The tax levy provided in this section shall not be considered to be
a levy of the board of education, the city or county school district under
any of the statutes of this state , but shall be in addition to all other levies
authorized or limited by law.
(d) At any time after the making of the first tax levy pursuant to this
act, the amount of such tax levy may be reduced by a majority of the
voters of the taxing district voting at an election called pursuant to a
petition signed by at least 10% of the qualified voters residing in the taxing
district and conducted in the same manner as that prescribed by subsection
(b). If the petition submitted is for the purpose of reducing the mill levy, it
such petition shall state the mill levy reduction desired. Upon revocation,
all property and money belonging to the library board shall become the
property of the city of Independence, Kansas, and the library district shall
be dissolved.
(e) All financial records of the library board shall be audited as
provided in K.S.A. 75-1122, and amendments thereto, and a copy of such
annual audit report shall be filed with the board of education. A copy of
such audit also shall be filed with the county clerk of the county in which
the library is located. The cost of each audit shall be borne by the library
board.
(f) Notwithstanding any other provision of law, upon the date the tax
levy provided for in this act takes effect, no tax levy on land within the
library district created by this act shall be imposed, required or collected to
support a regional system of cooperating libraries.
Sec. 9. K.S.A. 12-1688 is hereby amended to read as follows: 12-
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1688. (a) Except as otherwise provided in subsection (b) of this section ,
when the provisions of this act shall have been adopted by an election, the
commission shall annually, and not later than 20 days prior to the date for
the publishing of the budget of such city or school district, certify its such
commission's budget to such city or school district, which shall may levy a
tax sufficient to raise the amount required by such budget, but in no event
more than one mill or the amount set out in the petition provided for in
K.S.A. 12-1684, and amendments thereto, except that, when such petition
shall have been submitted to a city and school district jointly , such budget
shall be certified to the city or school district, whichever shall be the larger
in population, and the tax levied by such city or school district. After three
years' operation, the authority to levy the tax provided for in this section
may be revoked by a majority of the electors voting at an election called in
the same manner as the election authorizing the same. Upon such
revocation, all property and money belonging to such commission shall
become the property of the city or school district levying the tax under this
section.
(b) After any city or school district has begun to operate such a
museum, it appearing to the satisfaction of the museum commission of a
particular school district or city or of a city and school district jointly , that
the budget should be increased so as to adequately meet the needs of the
city or school district, such museum commission may submit a proposed
program with the budget for carrying out the same to the levying authority,
which may then levy a tax sufficient to raise the amount required by the
expanded budget, but not to exceed one mill, which levy shall be in
addition to the one mill authorized by subsection (a) of this section.
(c) No city or school district authorized to increase its levy under
subsection (b) of this section shall make such increased levy until the
question of making such tax levy is submitted to the qualified electors of
the city or school district at the next general election or at a special
election called for such purpose. Any special election held under the
provisions of subsection (b) of this section shall be called and held in
accordance with the provisions of K.S.A. 10-120, and amendments
thereto. If a majority of the votes cast and counted on the question
submitted at such election are in favor of such tax, the same such tax may
be made;, but if a majority of the votes cast and counted on the question
submitted at such election are not in favor thereof, such tax may not be
levied.
Sec. 10. K.S.A. 12-1927 is hereby amended to read as follows: 12-
1927. (a) (1) The recreation commission shall prepare an annual budget for
the operation of the recreation system. Prior to the certification of its such
budget to the city or school district, the recreation commission shall meet
for the purpose of answering and hearing objections of taxpayers relating
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HB 2458 10
to the proposed budget and for the purpose of considering amendments to
such proposed budget. The recreation commission shall give at least 10
days' notice of the time and place of the meeting by publication in a
weekly or daily newspaper having a general circulation in the taxing
district. Such notice shall include the proposed budget and shall set out all
essential items in the budget , except such groupings as designated by the
director of accounts and reports on a special publication form prescribed
by the director of accounts and reports and furnished with the regular
budget form. The public hearing required to be held herein shall be held
not less than 10 days prior to the date on which the recreation commission
is required to certify its such budget to the city or school district.
(2) Except as provided in subsection (b), after such hearing , the
budget shall be adopted or amended and adopted by the recreation
commission. In order to provide funds to carry out the provisions of this
act and to pay a portion of the principal and interest on bonds issued
pursuant to K.S.A. 12-1774, and amendments thereto, the recreation
commission shall annually, not later than August 1 of any year, certify its
such budget to such city or school district , which shall may levy a tax
sufficient to raise the amount required by such budget on all the taxable
tangible property within the taxing district.
(3) Each year, a copy of the budget adopted by the recreation
commission shall be filed with the city clerk in the case of a city-
established recreation system or with the clerk of the school district in the
case of a school district-established recreation system or with the clerk of
the taxing district in the case of a jointly established recreation system. A
copy of such budget also shall be filed with the county clerk of the county
in which the recreation system is located. If the recreation system is
located in more than one county, a copy of the budget shall be filed with
the clerk of the county in which the greater portion of the assessed
valuation of the recreation system is located. The city or school district
shall not be required to levy a tax in excess of the maximum tax levy set
by the city or school district by current resolution. In the case of a new
recreation commission established under the provisions of this act, such
levy shall not be required to exceed one mill. Whenever the recreation
commission determines that the tax currently being levied for the
commission, as previously established by the city or school district, is
insufficient to operate the recreation system and the commission desires to
increase the mill levy above the current levy, the commission shall request
that the city or school district authorize an increase by adopting a
resolution declaring it necessary to increase the annual levy. The city or
school district may authorize the increase by resolution, but such increase
shall not exceed one mill per year. The maximum annual mill levy for the
recreation commission general fund shall not exceed a total of four mills.
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(b) Prior to adopting the budget pursuant to subsection (a)(2), the
Blue Valley recreation commission appointed by the Blue Valley unified
school district no. 229 shall submit its such commission's proposed budget
to the board of education of the school district. The board either shall
approve or modify and approve the proposed budget. The recreation
commission shall adopt the budget as approved or modified and approved
by the school district board.
(c) Any resolution adopted under subsection (a) shall state the total
amount of the tax to be levied for the recreation system and shall be
published once each week for two consecutive weeks in the official
newspaper of the taxing district. Whereupon, such annual levy in an
amount not to exceed the amount stated in the resolution may be made for
the ensuing budget year and each successive budget year unless a petition
requesting an election upon the proposition to increase the tax levy in
excess of the current tax levy, signed by at least 5% of the qualified voters
of the taxing district, is filed with the county election officer within 30
days following the date of the last publication of the resolution. In the
event that a valid petition is filed, no such increased levy shall be made
without such proposition having been submitted to and having been
approved by a majority of the voters of the taxing district voting at an
election called and held thereon. All such elections shall be called and held
in the manner provided by the general bond law, and the cost of the
election shall be borne by the recreation commission. Such taxes shall be
levied and collected in like manner as other taxes, which levy the city or
school district shall certify, on or before August 25 of each year, to the
county clerk, who is hereby authorized and required to place the same on
the tax roll of the county to be collected by the county treasurer and paid
over by the county treasurer to the ex officio treasurer of the recreation
commission.
(d) The tax levy provided in this section shall not be considered a
levy of such city or school district under any of the statutes of this state ,
but shall be in addition to all other levies authorized by law and, with
respect to any such levy made for the first time in 1989, shall not be
subject to the provisions of K.S.A. 79-5021 et seq., and amendments
thereto.
(e) (1) At any time after the making of the first tax levy pursuant to
this act, the amount of such tax levy may be reduced by a majority of the
voters of the taxing district voting at an election called pursuant to a
petition and conducted in the same manner as that prescribed by
subsection (c). The authority of any recreation commission in existence on
the effective date of this act or any recreation commission established
under the provisions of this act to operate and conduct its activities may be
revoked in any year following the third year of its the commission's
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HB 2458 12
operation by a majority of the voters of the taxing district voting at an
election called pursuant to a petition and conducted in the same manner as
that prescribed by subsection (c). If the petition submitted is for the
purpose of reducing the mill levy, it shall state the mill levy reduction
desired. Upon revocation, all property and money belonging to the
recreation commission shall become the property of the taxing authority
levying the tax for the commission, and the recreation commission shall be
dissolved. In the event that the authority of a recreation commission is
revoked pursuant to this subsection, the taxing authority may continue to
levy a tax in the manner prescribed by the petition language for the
purpose of paying any outstanding obligations of the recreation
commission which that exist on the date such authority is revoked. The
authority to levy a tax for this purpose shall continue only as long as such
outstanding obligations exist.
(2) If the recreation district whose authority is revoked owns any real
property at the time of such revocation, title to such real property shall
revert to the taxing authority.
(f) All financial records of the recreation commission shall be audited
as provided in K.S.A. 75-1122, and amendments thereto, and a copy of
such annual audit report shall be filed with the governing body of the city
or school district, or both, in the case of a jointly established recreation
system. A copy of such audit also shall be filed with the county clerk of the
county in which the recreation system is located. If the recreation system is
located in more than one county, a copy of the budget shall be filed with
the clerk of the county in which the greater portion of the assessed
valuation of the recreation system is located. The cost of each audit shall
be borne by the recreation commission.
Sec. 11. K.S.A. 12-1928 is hereby amended to read as follows: 12-
1928. Every recreation commission appointed pursuant to this act shall
have the power to:
(a) Make and adopt rules and regulations for the operation of the
recreation system;
(b) conduct the activities of the recreation system on any property
under its such commission's custody and management, or, with proper
consent, on any other public property and upon private property with the
consent of the owners;
(c) receive any gift or donation from any source;
(d) receive, accept and administer any money appropriated or granted
to it by the state or federal government or any agency thereof;
(e) purchase insurance. The city or school district to which the
recreation commission certifies its such commission's budget shall may
levy an annual tax upon all taxable tangible property within the taxing
district in an amount necessary to pay for insurance purchased for those
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HB 2458 13
purposes authorized by K.S.A. 75-6111, and amendments thereto, and to
pay a portion of the principal and interest on bonds issued pursuant to
K.S.A. 12-1774, and amendments thereto, except that no levy shall be
made under this subsection which that, when coupled with any levy made
pursuant to subsection (j), is in excess of one mill without the approval of
the city or school district. Taxes levied pursuant to this subsection shall be
in addition to all other taxes authorized or limited by K.S.A. 12-1927, and
amendments thereto, or any other provisions of law;
(f) sue and be sued;
(g) enter contracts;
(h) enter lease agreements for real and personal property. The term of
any such lease shall not exceed 10 years. Any such lease agreement shall
be subject to the approval of the city or school district to which the
recreation commission certifies its such commission's budget;
(i) employ a superintendent of recreation and any other employees
which that may be necessary for proper operation of the recreation system;
(j) create and establish employee benefits contribution funds for the
purpose of paying the employer's share of any employee benefits,
exclusive of any salaries, wages or other direct payments to such
employees, as may be prescribed in the resolution creating such funds. The
recreation commission may receive and place in such funds any moneys
from any source whatsoever which that may be lawfully utilized for the
purposes stated in the resolution creating such funds, including the
proceeds of tax levies authorized by law for such purposes. The city or
school district to which is certified the budget of any recreation
commission which that has established employee benefits contribution
funds pursuant to this subsection shall may levy an annual tax upon all
taxable tangible property within the taxing district in an amount
determined by the recreation commission to be necessary for the purposes
for which such funds were created and to pay a portion of the principal and
interest on bonds issued pursuant to K.S.A. 12-1774, and amendments
thereto, except that no levy shall be made under this subsection which that,
when coupled with any levy made pursuant to subsection (e), is in excess
of one mill without the approval of the city or school district. Taxes levied
pursuant to this subsection shall be in addition to all other taxes authorized
or limited by K.S.A. 12-1927, and amendments thereto, or any other
provisions of law. For the purposes of this subsection, employee benefits
shall include social security as provided by subsection (c) of K.S.A. 40-
2305(c), and amendments thereto, workers' compensation as provided by
K.S.A. 44-505c, and amendments thereto, unemployment compensation as
provided by K.S.A. 44-710a, and amendments thereto, health insurance
and retirement benefits;
(k) establish a petty cash fund. The amount of moneys in a petty cash
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HB 2458 14
fund shall not exceed $1,000 at any one time;
(l) acquire title to personal property by purchase, bequest, gift or
other donation and acquire title to real property by devise, gift or other
donation. Whenever property owned by a recreation commission is sold,
the proceeds shall be used for recreation purposes;
(m) make improvements for recreation system purposes; and
(n) perform any other acts necessary to carry out the provisions of
this act.
Sec. 12. K.S.A. 12-1936 is hereby amended to read as follows: 12-
1936. (a) The governing body of any school district the boundaries of
which are located entirely within the corporate limits of a city that
previously established a recreation system and the governing body of the
city within which such school district is located may take joint action to
initiate the conversion of the existing recreation system to a city recreation
system by adopting a joint ordinance and resolution proposing to change
the existing school district recreation system to a city recreation system
and authorizing publication of a notice of intent to do so. Such notice of
intent shall be published once each week for two consecutive weeks in the
official city newspaper, and, if within 30 days after the last publication of
the notice a petition is signed by at least 5% of the qualified voters of the
city requesting an election upon such question, an election shall be called
and held thereon. Such election shall be called and held in the manner
provided by the general bond law, and the cost of the election shall be
borne equally by the school district and the city. If no protest or no
sufficient protest is filed or if an election is held and the proposition carries
by a majority of those voting thereon, the governing bodies of the school
district and the city, by joint resolution and ordinance, may provide for the
conversion of the existing school district recreation system to a city
recreation system effective as of the next succeeding July 1 subsequent to
the publication of the notice of intent or the date of the election, whichever
is later.
(b) The mill levy rate for a recreation commission established under
subsection (a) shall not be subject to the one mill levy limitation for a new
recreation system established in K.S.A. 12-1927, and amendments thereto.
(c) Any conversion of an existing school district recreation system to
a city recreation system under subsection (a) shall provide for the transfer
of the assets of the existing school district recreation system to the city
recreation system, the assumption of the liabilities of the existing school
district recreation system by the city recreation system and thereafter
maintain and continue the operations of the city recreation system.
(d) In connection with the conversion of a school district recreation
system to a city recreation system under subsection (a), the members of the
school district recreation commission shall serve the balance of their
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HB 2458 15
respective terms in office as members of the city recreation commission
and, upon the expiration thereof, the members of the city recreation
commission shall be appointed by the governing body of the city.
(e) Before levying any tax authorized by this section, the commission
shall submit the proposed levy to the governing body of the city for review
and approval thereof.
Sec. 13. K.S.A. 13-13a18 is hereby amended to read as follows: 13-
13a18. (a) The board of regents of a municipal university which that has
not levied a retailers' sales tax under the provisions of this act may
annually levy a tax for the support of such municipal university, including
buildings, equipment and repairs of the buildings and equipment of such
municipal university, insurance, and may include provisions for retirement
annuities and pensions, group disability income insurance, group term
insurance and group hospitalization and major medical insurance for the
benefit of instructors and other employees, and may establish a procedure
whereby the instructors and other employees of such municipal university
may, subject to rules and regulations of such board of regents, request such
board of regents in writing for reductions in compensation and the
contribution thereof for tax sheltered annuities as permitted under the
provisions of the internal revenue code of 1954, as amended, and including
such amount as shall be necessary for the annual operation of such
municipal university and for the retirement of bonds issued as provided in
K.S.A. 13-13a23, and amendments thereto, and for a sinking fund to retire
such bonds, not exceeding in any one year five mills on all taxable
tangible property within the taxing district of such municipal university.
Whenever such board of regents shall determine that the tax levied for the
purposes specified in this section for the prior year will be insufficient to
finance such purposes for the current year, such board may adopt a
resolution declaring it necessary to increase such levy in an amount not to
exceed one mill in any one year up to an amount which that together with
the amount of the previous levy shall not exceed a total of seven mills in
any year. Such resolution shall state the total amount of the tax to be levied
for such purposes and shall be published once each week for three
consecutive weeks in a newspaper having general circulation in the city in
which such municipal university is located. Whereupon such increased
levy may be made for the current year and each succeeding year unless a
petition requesting an election upon the proposition to increase the tax levy
in excess of the rate of such levy in the prior year, signed by electors equal
in number to not less than 5% of the qualified electors who voted at the
last preceding regular city election, as shown by the poll books, is filed
with the county election officer within 60 days following the date of the
last publication of the resolution. In the event that a valid petition is filed,
no such increased levy shall be made without such proposition having
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HB 2458 16
been submitted to and having been approved by a majority of the electors
voting at an election called and held thereon. All such elections shall be
called and held in the manner prescribed for the calling and holding of
elections upon the question of the issuance of bonds under the general
bond law. The president and clerk of such board of regents shall, on or
before August 25, certify such levy to the county clerk , who is hereby
authorized and required to place the same on the tax roll of said county to
be collected by the treasurer of the county as are other taxes. The proceeds
of such levy shall be paid over by the county treasurer to the treasurer of
such board of regents, subject to the order of said board of regents. The tax
levy authorized by this section shall be in addition to the tax levy
authorized by K.S.A. 13-13a23, or acts amendatory thereof amendments
thereto.
(b) The board of regents which that has levied a countywide retailers'
sales tax under the provisions of this act may use the proceeds of such
sales tax for the same purposes that the revenue from a tax on tangible
property may be used.
(c) Whenever the board of regents of a municipal university imposes
a countywide retailers' sales tax there shall be created within the
university's chart of accounts the sales tax smoothing fund. There shall be
credited or transferred to such fund amounts received by the university
from sales tax revenue in any year which that are in excess of such tax
revenues budgeted for expenditure for such year. Expenditures and
transfers from such fund shall be made for the same purposes prescribed
by subsection (b) in any year when estimated sales tax revenue is less in
any such year than that budgeted for such year.
(d) Before levying any tax authorized by this section, the board of
regents shall submit the proposed levy for review and approval as follows:
(1) For a board whose members have been appointed pursuant to
K.S.A. 13-13a04(a), and amendments thereto, the proposed levy shall be
submitted to the governing body of the city in which the university is
located for review and approval thereof; and
(2) for a board whose members have been appointed pursuant to
K.S.A. 13-13a04(b), and amendments thereto, the proposed levy shall be
submitted to the governing body of the city and county in which the
university is located for review and approval thereof. The board shall not
levy any tax unless the board has obtained the approval of the appropriate
governing body or bodies.
Sec. 14. K.S.A. 13-13a23 is hereby amended to read as follows: 13-
13a23. (a) The board of regents of any municipal university heretofore or
hereafter created and established under the provisions of article 13a of
chapter 13 of the Kansas Statutes Annotated, and amendments thereto,
shall have the continuing right, power and authority, by resolution, to issue
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bonds of such municipal university from time to time, for the purpose of
acquiring real estate, erecting buildings or additions to present buildings
and the purchase of equipment for such buildings and for refunding any
indebtedness of such university. There shall not be outstanding at any one
time an aggregate of bonds of the municipal university in excess of 2% of
the assessed valuation of the taxable tangible property within the corporate
limits of the city in which the university is located. The bonds shall bear
interest at a rate not exceeding the maximum rate of interest prescribed by
K.S.A. 10-1009, and amendments thereto, and shall mature not later than
30 years from date of issuance.
(b) Provisions for the payment of bonds issued under this section
shall be made by the establishment of a sinking fund to be created out of
the proceeds derived from the taxes levied each year by the board of
regents of such municipal university pursuant to subsection (c) of this
section.
(c) The board of regents is hereby authorized to may levy taxes on all
taxable tangible property within the corporate limits of the city in which
the university is located to provide for: (1) The sinking fund established
under subsection (b); (2) the construction, reconstruction, or equipping of
new or existing buildings; and (3) for any other capitalized equipment or
permanent improvements. Except as provided in subsection (d), such taxes
shall be in addition to all taxes which that may be levied by the board of
regents pursuant to K.S.A. 13-13a18, and amendments thereto, and shall
not exceed 3 mills in any one year.
(d) The board of regents which that has levied a retailers' sales tax
under the provisions of this act shall levy no other property tax except as
authorized by K.S.A. 13-13a23, and amendments thereto, and K.S.A. 75-
6111, and amendments thereto.
(e) The proceeds from the tax levy authorized under this section,
other than that portion of the proceeds for the sinking fund, may be
accumulated from year to year and expended for the construction,
reconstruction or equipping of new or existing buildings, permanent
improvements or capitalized equipment or for any one or more of such
purposes, and shall not be subject to the provisions of the budget laws,
except that in making the budget of the municipal university the amount so
accumulated and the amount expended thereof shall be shown therein for
the information of the taxpayers.
(f) Before issuing bonds or levying any tax authorized by this section,
the board of regents shall submit the proposed bond issuance or tax levy
for review and approval as follows:
(1) For a board whose members have been appointed pursuant to
K.S.A. 13-13a04(a), and amendments thereto, the proposed bond issuance
or tax levy shall be submitted to the governing body of the city in which
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the university is located for review and approval thereof; and
(2) for a board whose members have been appointed pursuant to
K.S.A. 13-13a04(b), and amendments thereto, the proposed bond issuance
or tax levy shall be submitted to the governing body of the city and county
in which the university is located for review and approval thereof. The
board shall not issue any bonds or levy any tax unless it has obtained the
approval of the appropriate governing body or bodies.
Sec. 15. K.S.A. 19-3557 is hereby amended to read as follows: 19-
3557. (a) The provisions of this section shall apply to public wholesale
water supply districts No. 4, No. 11 and No. 12.
(b) The governing body of any public wholesale water supply district
created pursuant to K.S.A. 19-3545 et seq., and amendments thereto, to
which this section applies may issue general obligation bonds of the
district to finance the cost of acquisition, construction, reconstruction,
alteration, repair, improvement, extension or enlargement of the district.
All general obligation bonds of the district shall be authorized, issued,
registered and sold in the manner provided by the general bond law and
shall bear interest at a rate not to exceed the maximum rate prescribed by
K.S.A. 10-1009, and amendments thereto. The authorized and outstanding
bonded indebtedness of the district shall not exceed 20% of the assessed
value of all taxable tangible property located within the district, as
certified to the county clerk on the preceding August 25.
No bonds may be issued under this subsection until the question of
issuing such bonds has been submitted to and approved by a majority of
the qualified electors of the district voting at an election called thereon.
Such election shall be called and held in the manner provided by the
general bond law. If a majority of the voters voting on the question vote in
favor thereof, the bonds may be issued.
(c) The governing body of any public wholesale water supply district
to which this section applies may issue, from time to time, general
obligation bonds, in the manner prescribed by K.S.A. 10-427 et seq., and
amendments thereto, to refund any previous issue or part thereof of its
such district's outstanding revenue bonds, including the principal amount
thereof and all accrued outstanding interest thereon, if such revenue bonds
are callable in accordance with their terms or the holders thereof are
willing to surrender them to the district. Such general obligation bonds
shall not be issued until a resolution adopted by the governing body of the
district stating the purpose for which such bonds are to be issued, the total
amount of the bonds proposed to be issued, and the total cost to the district
of the refunding project, is published once each week for two consecutive
weeks in the official newspaper of such district. After publication, such
bonds may be issued unless a petition requesting an election on the
proposition, signed by electors equal in number to not less than 5% of the
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electors of the district who voted for the office of secretary of state at the
last preceding general election of such office, is filed with the clerk of such
district within 20 days following the last publication of such resolution. If
such a petition is filed, the governing body of the district shall submit the
proposition to the voters at an election called for such purpose and held
within 90 days after the last publication of the resolution and no bonds
shall be issued under this subsection unless such proposition shall receive
the approval of a majority of the votes cast thereon. Such election shall be
called and held in the manner provided by the general bond law.
(d) The governing body of any public wholesale water supply district
to which this section applies shall have the power to may levy a tax against
all taxable, tangible property in the district for the purpose of paying any
bonds, and the interest thereon, issued pursuant to this section. Any bonds
issued pursuant to this section shall not be included in computing the total
bonded indebtedness of any city or county located within such water
supply district.
(e) Before issuing any bonds under the authority of subsection (c) or
levying any tax authorized by this section, the governing body of the
public wholesale water supply district shall submit the proposed levy to
the governing body of the county in which the district is located for review
and approval thereof.
Sec. 16. K.S.A. 19-3617 is hereby amended to read as follows: 19-
3617. (a) The governing body may provide for the furnishing of fire
protection services or may contract with any other fire district, city or
township or private entity within the vicinity of the fire district, for the
purpose of furnishing fire protection service to the residents of such
district.
(b) Where such fire district does enter into a contract with any other
fire district, city or township or private entity within the vicinity of the fire
district for furnishing fire protection service to the residents of such
district, the fire district governing board shall have the power to may levy
a tax not to exceed 8.5 mills upon the dollar of the assessed valuation of all
taxable, tangible property in the district, for the purpose of carrying out the
provisions of the contract. Such tax levy shall be in addition to all other tax
levies authorized or limited by law except that no other levies for fire
department purposes shall be made on such property.
(c) Before levying any tax authorized by this section, the board shall
submit the proposed tax levy to the governing body of the county for
review and approval thereof.
Sec. 17. K.S.A. 19-3622 is hereby amended to read as follows: 19-
3622. (a) The governing body of the fire district shall prepare an annual
budget for the operation of the fire district. Prior to the adoption of its the
budget, the governing body shall meet for the purpose of answering and
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hearing objections of taxpayers relating to the proposed budget and for the
purpose of considering amendments to such proposed budget. The
governing body shall give at least 10 days' notice of the time and place of
the meeting by publication in a weekly or daily newspaper having a
general circulation in the fire district. Such notice shall include the
proposed budget and shall set out all essential items in the budget on a
publication form prescribed by the director of accounts and reports and
furnished with the regular budget form. The public hearing required to be
held herein shall be held not less than 10 days prior to the date on which
the fire district is required to submit its the fire district's budget to the
board of county commissioners for review and approval thereby. After
such hearing a proposed budget shall be adopted or amended and adopted
by the fire district. The governing body, not later than August 1 of any
year, shall submit its the fire district's proposed budget to the board of
county commissioners for review and approval thereby. The board shall
approve or disapprove the budget no later than August 10. After the board
of county commissioners approves the budget, the governing body shall
submit the budget to the county clerk as provided by K.S.A. 79-2930, and
amendments thereto.
(b) The governing body of the fire district shall have the power to
may levy a tax not to exceed 8.5 mills upon the dollar of the assessed
valuation of all taxable, tangible property in the district, for the purpose of
paying any lawful cost or expense incurred by the fire district and to pay a
portion of the principal and interest on bonds issued pursuant to K.S.A. 12-
1774, and amendments thereto. No other levies for the operation and
maintenance of a fire department shall be made on such property by any
other taxing district. If any incorporated city is partly within the
boundaries of one or more fire districts, and partly outside the boundaries
of any fire district, the governing body of such city may cause a tax to be
levied in that portion of the city outside of the boundaries of any fire
district for fire protection, and may contract with any fire district, city,
township or other organized fire department, to furnish fire protection in
that portion of the city not lying within the boundaries of a fire district, in
the same manner as though the city lay wholly without the boundaries of a
fire district.
(c) The governing body of the fire district may increase the mill levy
authorized by subsection (b) in an amount not to exceed 11.5 mills by
adoption of a resolution. Such resolution shall be published once each
week for two consecutive weeks in a newspaper of general circulation in
the fire district. If within 30 days after the last publication of the
resolution, a petition signed by not less than 5% of the qualified electors in
the fire district is filed in the office of the county election officer
requesting an election thereon, no levy in an amount exceeding 8.5 mills
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shall be made unless the question is submitted to and approved by a
majority of the voters of the fire district voting at an election called by the
governing body. Such election shall be called and held in the manner
provided under the general bond law.
(d) Before levying any tax authorized by this section, the governing
body of the fire district shall submit the proposed levy to the board of
county commissioners for review and approved thereof.
Sec. 18. K.S.A. 27-322 is hereby amended to read as follows: 27-322.
(a) Except as provided in subsection (b), With the consent of the governing
body of the city, the authority may annually levy a tax not to exceed three
mills on each dollar of the assessed tangible valuation of the property of
the city for the furtherance of the purposes of the authority, to be levied
and collected in like manner with other taxes, which levy the board of
directors shall, on or before August 25, of each year, certify to the county
clerk, who is hereby authorized and required to place the same on the tax
roll of said county to be collected by the treasurer of said county and paid
over by him or her to the board of directors of the authority.
(b) In addition to the levy authorized in subsection (a), if the authority
is required to provide matching funds in order to qualify for any federal or
state grant relating to the development, improvement, operation or
maintenance of the public airport, and such funds are not otherwise
available from revenues of the airport facility, the authority may levy a tax
not to exceed one mill upon each dollar of the assessed tangible valuation
of the property of the city to be levied and collected in the same manner as
provided for in subsection (a) except that such levy shall be made without
the consent of the governing body of the city.
Before any levy is made pursuant to this subsection, the board of
directors of the authority shall publish a notice of their intention to make
such additional levy once each week for two consecutive weeks in the
official newspaper of the city. If within 30 days next following the last
publication of the notice a petition signed by not less than 5% of the
qualified electors of the city requesting an election on the question of
levying the additional mill authorized by this subsection is filed with the
city clerk, an election on the question shall be noticed, called and held in
the manner prescribed under the general bond law. If a majority of the
qualified electors of the city voting at such election vote "no" on the
question of levying the additional mill, no levy shall be made under this
subsection.
(c) The authority shall be exempt from the provisions of the budget
laws of the state.
Sec. 19. K.S.A. 27-323 is hereby amended to read as follows: 27-323.
The authority shall have power to issue its own general obligation bonds,
revenue bonds, industrial revenue bonds, and no-fund warrants as provided
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by this section:
(a) If the authority desires to issue its general obligation bonds, the
board of directors of the authority shall adopt a resolution setting forth the
principal amounts of bonds proposed to be issued and the purpose for
which the bonds are to be issued, and shall forward a copy of such
resolution to the mayor of the city. The mayor shall present such resolution
to the governing body of the city for its such governing body's approval or
disapproval. If the governing body of the city, by appropriate ordinance,
disapproves the resolution of the authority, no further action shall be taken
by the authority on the basis of the resolution. If the governing body of the
city, by appropriate ordinance, unconditionally approves the resolution of
the authority, the governing body of the authority may proceed to authorize
and issue the general obligation bonds of the authority in the amount and
for the purpose specified in the resolution of the authority. The governing
body of the city, however, upon the presentation to it such governing body
of the resolution of the authority, in lieu of disapproving or
unconditionally approving the resolution, may adopt a resolution giving its
such governing body's approval of the resolution of the authority but
directing the publication once in the official city newspaper of a notice
setting forth the intention of the authority to issue its general obligation
bonds in the amount and for the purpose specified in the resolution of the
authority, and if within 15 days after the publication of the notice there is
filed with the city clerk a written protest against the issuance of the general
obligation bonds of the authority signed by not less than 20% of the
qualified electors of the city, the governing body of the city shall submit
the proposed improvement and the proposed general obligation bond issue
of the authority to the electors of the city at a special election to be called
for that purpose upon at least 10 days' notice, to be held not later than 60
days after the filing of the protest, or at a regular city election or general
election which that will occur not sooner than 30 days nor later than 60
days after the filing of the protest. In the event that a majority of the voters
voting on the proposition at the election vote in favor thereof, the
improvement may be made and the general obligation bonds of the
authority may be issued by the authority to pay the cost thereof. General
obligation bonds of the authority shall not be issued in excess of 10% of
the assessed valuation of all the taxable tangible property within the city as
shown by the assessment books of the previous year. The general
obligation bonds of the authority as to the term, maximum interest rate,
and other details shall conform to the provisions of the general bond law.
The full faith and credit of the authority shall be pledged to the payment of
the general obligation bonds of the authority, including principal and
interest, and the authority shall may annually levy a tax on all taxable
tangible property within the city, in addition to all other levies authorized
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by law, in an amount sufficient to pay the interest on and principal of the
bonds as the same become due. The general obligation bonds of the
authority shall not constitute a debt or obligation of the city which that
established and created the authority. Before levying any tax authorized by
this section, the authority shall submit the proposed levy to the governing
body of the city for review and approval thereof.
(b) The authority may issue from time to time the revenue bonds of
the authority for the purpose of purchasing, constructing, or otherwise
acquiring, repairing, extending, or improving any property or facility of
the authority and may pledge to the payment of the revenue bonds, both
principal and interest, any rental, rates, fees or charges derived or to be
derived by the authority from property or facilities owned or operated by
it. The revenue bonds of the authority shall mature not later than 40 years
after the date of issuance. The revenue bonds shall bear interest at a rate
not exceeding the maximum rate of interest prescribed by K.S.A. 10-1009,
and amendments thereto. The bonds shall contain recitals stating the
authority under which such bonds are issued, that they are issued in
conformity with the provisions, restrictions and limitations of the
authority, and that the bonds and interest thereon is to be paid by the
issuing authority from any rental, rates, fees or charges derived or to be
derived by the authority from property or facilities owned or operated by it
and not from any other fund or source. The resolution authorizing the
issuance of revenue bonds of the authority may establish limitations upon
the issuance of additional revenue bonds of the authority and may provide
that additional revenue bonds shall stand on a parity as to the revenues of
the authority and in all other respects with revenue bonds previously
issued by the authority on the conditions as specified in the resolution. The
resolution may include other agreements, covenants or restrictions deemed
advisable by the governing body of the authority to effect the efficient
operation of the property and facilities of the authority, and to safeguard
the interests of the holders of the revenue bonds of the authority, and to
secure the payment of the bonds and the interest thereon promptly when
due. When an authority authorizes and issues its revenue bonds under the
provisions of this section, an amount of the net revenues of the property
and facilities of the authority sufficient for the purpose shall be pledged to
the payment of the principal of and the interest on the bonds as the same
become due, and it shall be the mandatory duty of any authority issuing
revenue bonds under this act to fix and maintain rentals, rates, fees and
charges for the use and services of the property and facilities of the
authority sufficient to pay the cost of operation and maintenance of the
property and facilities, pay the principal of and interest on all revenue
bonds or other obligations issued by the authority and chargeable to the
revenues of the authority as and when the same become due, provide an
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adequate depreciation and replacement fund, and create reasonable
reserves therefor, and to provide funds ample to meet all valid and
reasonable requirements of the resolution authorizing the revenue bonds.
The bonds shall be registered in the office of the secretary or clerk of the
authority.
(c) The authority may issue the industrial revenue bonds of the
authority in the manner provided by K.S.A. 12-1740 to 12-1749, inclusive,
and amendments thereto.
(d) The authority may issue its no-fund warrants under the conditions
and in the manner provided by law for the issuance of no-fund warrants by
cities of the first class.
(e) The bonds, warrants, and other obligations and liabilities of the
authority shall not constitute any debt or liability of the state of Kansas or
of the city which that established and created the authority, and neither the
state nor the city shall be liable thereon.
Sec. 20. K.S.A. 27-333 is hereby amended to read as follows: 27-333.
An authority created pursuant to this act may annually levy a tax not to
exceed one and eighty-five hundredths (1.85) mills upon each dollar of
assessed taxable tangible valuation of the property located within the
county for the furtherance of the purposes of the authority. Before levying
any such tax, the authority shall submit the proposed levy to the governing
body of the city for review and approval thereof. Any tax authorized
hereunder shall be levied and collected in like manner with other taxes,
and the board of directors shall, on or before August 25, of each year,
certify the same to the county clerk who shall place the same on the tax
roll of the county to be collected by the county treasurer and paid over to
the board of directors of the authority.
Sec. 21. K.S.A. 75-2551 is hereby amended to read as follows: 75-
2551. Federal funds for public library service made available to the state
which that are administered by the state librarian or state board may be
used in support of any one or more regional system of cooperating
libraries within the provisions of such federal legislation. The use of funds
of any regional system of cooperating libraries shall be established by the
system board by contracts with boards of participating libraries, or
otherwise.
Participating boards shall have the power and are hereby authorized to
pay for services purchased from the system board.
Any funds appropriated by the legislature and administered by the state
librarian for the promotion of library services may be used to pay all or
part of the expenses and equipment of any regional system of cooperating
libraries.
The system board shall be subject to the cash basis and budget laws of
the state. The budget of the system board shall be prepared, adopted and
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published as provided by law and hearing shall be held thereon in the first
week of the month of August of each year. The tax levy made pursuant to
the budget shall be based upon the certified preliminary abstract of
property values submitted to the director of property valuation pursuant to
K.S.A. 79-1604, and amendments thereto, and shall be certified to the
county clerks of each county in the territory of the regional system of
cooperating libraries.
Each system board is hereby authorized to may levy not in excess of 3/4
mill of tax to be used for library purposes on all of the taxable property
within the boundaries of the regional system of cooperating libraries that is
not within a district supporting a library with funds of the district. Before
levying any such tax, the system board shall submit the question to the
qualified electors of such regional system of cooperating libraries at a
general or special election, and the affirmative vote of a majority of the
votes cast at such election shall be sufficient to authorize the levy.
Sec. 22. K.S.A. 80-1520 is hereby amended to read as follows: 80-
1520. The governing body of any fire district operating under the
provisions of this act other than fire districts located in counties having a
population of more than sixty thousand ( 60,000) and not more than one
hundred thousand (100,000) shall have the power to may levy a tax of not
to exceed five (5) mills and the governing body of fire districts in counties
having a population of not less than sixty thousand ( 60,000) and not more
than one hundred thousand ( 100,000) shall have the power to may levy a
tax of not to exceed six ( 6) mills. Such taxes shall be levied upon all
property, real and personal, having a tax situs in the district, and the
proceeds thereof shall be used only for the purpose of paying the expenses
of operating and maintaining a fire department and other legal expenses of
the fire district , which tax levy shall be in addition to all other tax levies
authorized or limited by law : Provided, That. No other levies for fire
department purposes shall be made on such property.
The governing body of any fire district all of the territory of which is
located within a county which that has been designated an urban area in
accordance with the provisions of K.S.A. 19-2654 , and amendments
thereto, may levy a tax each year of not to exceed seven and one-half (7 1/2) 7.5 mills upon the taxable tangible property of the district for the
purpose of paying the expenses of operating and maintaining a fire
department and other legal expenses of the fire district, which tax levy
shall be in addition to all other tax levies authorized or limited by law :
Provided, That . No other tax levy for fire department purposes shall be
made on such property.
No such increase in the tax levy authorized by this section shall be
made under the provisions of this section until a resolution authorizing
such increased levy is adopted by the township board and published once
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each week for two (2) consecutive weeks in the official county paper of
the county in which such township is located. Whereupon, such levy may
be made unless a petition in opposition thereto signed by not less than five
percent (5%) of the qualified electors of the fire district, as determined by
the vote for secretary of state at the last preceding general election, is filed
with the county election officer within sixty (60) days following the last
publication of the resolution of the board. In the event that such a petition
is filed, it shall be the duty of the county election officer to submit the
question to the voters of the fire district at an election called for such
purpose or at the next general election. If no petition is filed, or if the
question is submitted on a question submitted ballot and those voting on
the question shall vote in favor of such tax levy, the township board is
authorized and empowered to make such tax levy.
Before leving any tax authorized by this section, a fire district whose
governing body has been appointed by the county commissioner of the
district in which such fire district is located shall submit the proposed levy
to the governing body of the county for review and approval thereof.
Sec. 23. K.S.A. 80-1548 is hereby amended to read as follows: 80-
1548. Upon the consolidation of any such areas, the board of county
commissioners shall appoint a governing body composed of seven
members who shall represent, as nearly as may be possible, the
geographical areas in such consolidated area. Members of the governing
body first appointed shall be appointed as follows: Two for a term of one
year; two for a term of two years; and three for a term of three years.
Thereafter, all members shall be appointed for a term of three years. All
vacancies on such board shall be filled by appointment for the remainder
of the unexpired term. Members of the governing body shall receive no
compensation for their such members' services but shall be allowed their
the actual expenses incurred in the performance of their such members'
official duties.
Within thirty (30) days after the governing body is appointed and
annually thereafter , the governing body shall meet and organize by the
election from its such governing body's membership of a chairperson,
vice-chairperson vice chairperson and a secretary and treasurer. The
secretary and treasurer shall each give a corporate surety bond,
conditioned for the faithful performance of duty and accounting for all
money moneys coming into their hands by virtue of such position. Such
bonds shall be approved and be in an amount fixed by the governing body.
The governing body of such consolidated district shall have authority to
may levy taxes and special assessments as provided by law, to enter into
contracts, to acquire by lease or purchase and to, operate and maintain fire
fighting equipment , and to acquire or construct buildings to house the
same such equipment and to do all things necessary to effectuate the
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purposes of this act , except that no tax or special assessment shall be
levied by such governing body without first having been submitted to and
having been approved by the board of county commissioners. In addition
to the powers provided for in this section, the governing body shall have
any powers granted to a fire district under K.S.A. 80-1514a , and
amendments thereto.
The governing body of such consolidated district is authorized to make
an annual levy of taxes upon the taxable property located within the
consolidated fire district in an amount approved by the board of county
commissioners but not to exceed seven mills.
The governing body of any district shall also have the authority to issue
general obligation bonds and no-fund warrants under the provisions of
K.S.A. 80-1514b, and amendments thereto.
Sec. 24. K.S.A. 3-114, 12-1220, 12-1234, 12-1267, 12-1270, 12-
1276, 12-1288, 12-1688, 12-1927, 12-1928, 12-1936, 13-13a18, 13-13a23,
19-3557, 19-3617, 19-3622, 27-322, 27-323, 27-333, 75-2551, 80-1520
and 80-1548 are hereby repealed.
Sec. 25. This act shall take effect and be in force from and after its
publication in the statute book.
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