Kansas Statutes

Chapter 14: Cities Of The Second Class

PART I.--GOVERNMENT BY MAYOR AND COUNCIL AND GENERAL LAWS APPLICABLE TO CITIES OF THE SECOND CLASS

Article 10: Miscellaneous Provisions

Statutes:

• 14-1001:
• 14-1002:
• 14-1003:
• 14-1004:
• 14-1005:
• 14-1006:
• 14-1006a:
• 14-1007: Lands for and improvement of cemeteries.
• 14-1007a: Acquisition of cemetery and additions or lands therefor; publication of notice; protest petition; election; appeal from condemnation proceeding.
• 14-1007b: Same; tax levy, use of proceeds; issuance of bonds.
• 14-1007c: Same; construction of act.
• 14-1007d:
• 14-1008: Conveyance of cemetery lots; regulations by council.
• 14-1009: Cemetery rules.
• 14-1010:
• 14-1011:
• 14-1012:
• 14-1013:
• 14-1014:
• 14-1015 to 14-1017:
• 14-1018:
• 14-1019 to 14-1022:
• 14-1023:
• 14-1023a, 14-1023b:
• 14-1023c, 14-1023d:
• 14-1024:
• 14-1025 to 14-1029:
• 14-1030:
• 14-1031:
• 14-1032 to 14-1035:
• 14-1036:
• 14-1037:
• 14-1039:
• 14-1040:
• 14-1041: Natural gas production and sale; acquisition of drilling sites; contracts.
• 14-1042: Same; conditions.
• 14-1043: Same; acreage within or without city limits.
• 14-1044: Same; contracts for consolidation or unitization of land.
• 14-1045: Same; election; requirements for approval; resolution and order of governing body.
• 14-1046: Same; effect of resolution, order and election; landowner may petition court; proceedings.
• 14-1047: Cemetery property of private association; definitions.
• 14-1048: Same; transfer to city and dissolution.
• 14-1049: Same; resolution of associations; publication; void upon protest of lot owners.
• 14-1050: Same; resolution filed with city clerk; city ordinance; publication; protest petition; election.
• 14-1051: Same; transfer of property; dissolution of association.
• 14-1052: Cemetery property transferred from cemetery association; management, control and operation by city; tax levy, use of proceeds.
• 14-1053: Bonds for cemetery improvement in certain cities over 10,000; election.
• 14-1054, 14-1055:
• 14-1056 to 14-1058:
• 14-1059:
• 14-1060: Compromise, abatement or cancellation of certain taxes in certain cities.

• 14-1001:

        History:   L. 1872, ch. 100, § 134; R.S. 1923, § 14-1001; L. 1941, ch. 110, § 1; L. 1963, ch. 456, § 3; Repealed, L. 1969, ch. 429, § 3; Jan. 1, 1970.

• 14-1002:

        History:   L. 1872, ch. 100, § 135; R.S. 1923, § 14-1002; Repealed, L. 1963, ch. 105, § 1; June 30.

• 14-1003:

        History:   L. 1872, ch. 100, § 136; R.S. 1923, § 14-1003; Repealed, L. 1963, ch. 105, § 1; June 30.

• 14-1004:

        History:   L. 1893, ch. 67, § 1; R.S. 1923, § 14-1004; Repealed, L. 1963, ch. 116, § 1; June 30.

• 14-1005:

        History:   L. 1907, ch. 126, § 1; R.S. 1923, § 14-1005; L. 1970, ch. 81, § 11; Repealed, L. 1975, ch. 119, § 1; July 1.

• 14-1006:

        History:   R.S. 1923, § 14-1006; Repealed, L. 1963, ch. 117, § 1; June 30.

• 14-1006a:

        History:   L. 1945, ch. 145, § 1; Repealed, L. 1949, ch. 169, § 1; June 30.

• 14-1007: Lands for and improvement of cemeteries. The governing body of any city of the second class may purchase, hold and pay for, in the manner hereinbefore mentioned, lands not exceeding eighty acres in one body outside the limits of such city, for the purpose of burial of the dead. The council shall provide for the survey, platting, grading, fencing, ornamenting and improvement of all the burial and cemetery grounds and the avenues leading thereto owned by such city, and may construct walks, and rear and protect ornamental trees therein, and provide for paying the expense thereof.

        History:   L. 1872, ch. 100, § 71; March 13; R.S. 1923, § 14-1007.

• 14-1007a: Acquisition of cemetery and additions or lands therefor; publication of notice; protest petition; election; appeal from condemnation proceeding. Any city of second class may acquire a cemetery for public use or any addition to an existing cemetery, or lands therefor, except that lots owned by private individuals for burial purposes shall only be acquired for the purposes of care and upkeep. Such cemetery, addition or lands may be located either inside or outside the city and may be acquired by purchase or by condemnation proceedings as now provided by law for the appropriation of private land for public use. This act shall not authorize the condemnation or appropriation of cemetery grounds owned or used by any religious body or denomination for burial purposes. Before the governing body of any city takes action to purchase or condemn any cemetery, any addition to an existing cemetery or lands, it shall cause to be published once each week for two consecutive weeks in the official city newspaper a notice of such intention. Such notice shall state that action will be taken to acquire such property upon a certain date, which shall be not less than 10 days from the last publication of the notice, unless on or before such date there is filed with the city clerk a petition signed by at least 10% of the qualified electors of the city protesting such action.

        In the event such a petition is filed, the governing body of the city may submit the question of acquiring such property at the next city election. If a majority of those voting upon such proposition vote in the affirmative, the governing body shall proceed to acquire such land. Upon acquisition of any cemetery by the city where funds have been provided either by the owners of such cemetery or by the owners of lots therein for the upkeep of lots in such cemetery, the funds so provided shall pass to such city in trust to be administered by it for the purpose and according to the terms of which such funds were acquired and to carry out the purpose for which such funds were acquired. In any condemnation proceeding an appeal may be had from such proceedings as to the value of the cemetery or lands or any other damages, in the manner as now provided by law in connection with the appropriation of land for public use by the exercise of the right of eminent domain.

        History:   L. 1925, ch. 117, § 1; L. 1945, ch. 140, § 1; L. 1949, ch. 170, § 1; L. 1981, ch. 173, § 49; July 1.

• 14-1007b: Same; tax levy, use of proceeds; issuance of bonds. For the purpose of providing a fund to acquire a cemetery or lands therefor and to pay a portion of the principal and interest on bonds issued by such city under the authority of K.S.A. 12-1774, and amendments thereto, the mayor and council, or mayor and commissioners of such city may levy each year a tax not to exceed one mill upon all taxable tangible property in such city, to be levied and collected as other taxes for such city; or such city may issue its bonds not exceeding the amount of the purchase or the condemnation price of the cemetery or grounds, in the manner now provided by law for the issuance of bonds for the improvement or acquirement of waterworks for such city.

        History:   L. 1925, ch. 117, § 2; L. 1979, ch. 52, § 74; July 1.

• 14-1007c: Same; construction of act. This act shall not be construed as amending or repealing any act regarding cemeteries, but shall be construed as a part of chapter 12, article 14, of the Kansas Statutes Annotated, regarding cemeteries.

        History:   L. 1925, ch. 117, § 3; May 28.

• 14-1007d:

        History:   L. 1957, ch. 518, § 1; L. 1965, ch. 139, § 1; L. 1970, ch. 81, § 12; Repealed, L. 1975, ch. 494, § 39; July 1.

• 14-1008: Conveyance of cemetery lots; regulations by council. Cemetery lots owned by such city shall be conveyed by certificates signed by the mayor and countersigned by the clerk under the seal of the city, specifying that the purchaser to whom the same is issued is the owner of the lot or lots described therein by number, as laid down on such map or plat, for the purpose of interment; and such certificate shall vest in the purchaser, his or her heirs and assigns, a right in fee simple to such lot for the sole purpose of interment, under the regulations of the city council, and such certificate shall be entitled to be recorded in the office of register of deeds of the proper county, without further acknowledgment; and such description of lots shall be deemed and recognized as sufficient description thereof.

        The council may limit the number of lots which shall be owned by the same person at the same time; may prescribe rules for enclosing, adorning and erecting monuments and tombstones on cemetery lots, and may prohibit any diversion of the use of such lots, and any improper adornments thereof; but no religious test shall be made as to the ownership of the lots, the burial therein, for the ornamentation of graves, or of such lots.

        History:   L. 1872, ch. 100, § 72; March 13; R.S. 1923, § 14-1008.

• 14-1009: Cemetery rules. The council may pass rules and ordinances imposing penalties and fines, not exceeding one hundred dollars, regulating, protecting and governing the cemetery, the owners of lots therein, visitors thereof, and punishing trespassers therein; and the officers of such city shall have as full jurisdiction and power in the enforcing of such rules and ordinances as though they related to the city itself.

        History:   L. 1872, ch. 100, § 73; March 13; R.S. 1923, § 14-1009.

• 14-1010:

        History:   L. 1913, ch. 327, § 1; R.S. 1923, § 14-1010; Repealed, L. 1933, ch. 309, § 27; April 3.

• 14-1011:

        History:   L. 1917, ch. 109, § 1; R.S. 1923, § 14-1011; Repealed, L. 1925, ch. 98, § 6; March 23.

• 14-1012:

        History:   L. 1917, ch. 109, § 2; R.S. 1923, § 14-1012; Repealed, L. 1925, ch. 98, § 6; March 23.

• 14-1013:

        History:   L. 1919, ch. 142, §§ 1, 2; R.S. 1923, § 14-1013; Repealed, L. 1933, ch. 309, § 27; April 3.

• 14-1014:

        History:   R.S. 1923, § 14-1014; Repealed, L. 1951, ch. 131, § 1; June 30.

• 14-1015 to 14-1017:

        History:   L. 1933, ch. 48, §§ 1 to 3 (Special Session); Repealed, L. 1963, ch. 118, § 1; June 30.

• 14-1018:

        History:   L. 1935, ch. 314, § 1; Repealed, L. 1951, ch. 131, § 1; June 30.

• 14-1019 to 14-1022:

        History:   L. 1937, ch. 156, §§ 1 to 4; Repealed, L. 1947, ch. 127, § 1; April 11.

• 14-1023:

        History:   L. 1937, ch. 362, § 1; L. 1970, ch. 81, § 13; Repealed, L. 1975, ch. 494, § 39; July 1.

• 14-1023a, 14-1023b:

        History:   L. 1941, ch. 165, §§ 1, 2; Repealed, L. 1947, ch. 127, § 1; April 11.

• 14-1023c, 14-1023d:

        History:   L. 1945, ch. 147, §§ 1, 2; Repealed, L. 1975, ch. 119, § 1; July 1.

• 14-1024:

        History:   L. 1939, ch. 139, § 1; L. 1961, ch. 106, § 1; Repealed, L. 1973, ch. 81, § 1; July 1.

• 14-1025 to 14-1029:

        History:   L. 1939, ch. 139, §§ 2 to 6; Repealed, L. 1973, ch. 81, § 1; July 1.

• 14-1030:

        History:   L. 1941, ch. 170, § 1; Repealed, L. 1963, ch. 119, § 1; June 30.

• 14-1031:

        History:   L. 1941, ch. 166, § 1; Repealed, L. 1959, ch. 78, § 5; June 30.

• 14-1032 to 14-1035:

        History:   L. 1941, ch. 160, §§ 1 to 4; Repealed, L. 1959, ch. 78, § 5; June 30.

• 14-1036:

        History:   L. 1947, ch. 168, § 1; Repealed, L. 1963, ch. 120, § 1; June 30.

• 14-1037:

        History:   L. 1949, ch. 176, § 1; Repealed, L. 1959, ch. 78, § 5; June 30.

• 14-1039:

        History:   L. 1949, ch. 177, § 1; L. 1953, ch. 109, § 1; L. 1970, ch. 81, § 14; Repealed, L. 1975, ch. 494, § 39; July 1.

• 14-1040:

        History:   L. 1949, ch. 175, § 1; Repealed, L. 1963, ch. 121, § 1; June 30.

• 14-1041: Natural gas production and sale; acquisition of drilling sites; contracts. Any city of the second class situated in a recognized and established natural gas field is hereby granted power and authority to acquire a drilling site by lease or purchase, and to drill upon said land or upon other land leased for the purpose or owned by said city, or unitized with any such lands, a well or wells for the production of natural gas and to produce and sell natural gas therefrom, and to enter into all necessary or desirable contracts for such purposes.

        History:   L. 1951, ch. 186, § 1; March 30.

• 14-1042: Same; conditions. The drilling of a well as authorized in this act shall be upon the further conditions that some person shall be willing to enter into an agreement with the city whereby such person will drill and equip the well at his or her own expense, in the first instance, and without cost to the city, and with the understanding that such person shall be repaid from the natural gas produced from said well or the proceeds thereof, and that after being fully reimbursed the city shall then become the sole and exclusive owner of the well.

        The governing body of the city shall credit to the funds of the city, the proceeds and income accruing to the city by reason of the city's ownership of the gas well, and in order to secure to the common owners of the land situated within the corporate limits of the city a proportionate acquisition of, and benefit from, the natural gas underlying said land, all such proceeds shall be subject to governmental uses and purposes of the city as the governing body shall order from time to time and to reduce and eliminate, insofar as possible, all property taxes of the city. Any well drilled under authority of this act shall be drilled within the corporate limits of the city, except as hereinafter provided.

        History:   L. 1951, ch. 186, § 2; March 30.

• 14-1043: Same; acreage within or without city limits. If there be within the city limits 640 acres or more of land, the governing body may divide the area of the city into 640 acre drilling units and consolidate any excess area with lands owned by others in the same manner as hereinafter provided for cities having less than 640 acres within the city limits. If there be no suitable drilling site for any unit available at reasonable cost within the corporate limits of the city, the governing body is hereby granted power and authority to acquire by lease or purchase a suitable drilling site outside such limits.

        History:   L. 1951, ch. 186, § 3; March 30.

• 14-1044: Same; contracts for consolidation or unitization of land. If there shall be less than 640 acres of land within the corporate limits of said city, then the governing body of said city is hereby granted power and authority to join with others having the right to produce and sell natural gas from lands which with the land within the corporate limits of said city will constitute a drill site in conformity with the rules and regulations of the state corporation commission, and which together with all of the land within the corporate limits of said city will not exceed 640 acres, in the execution of such contracts and agreements as will result in consolidation or unitization of the land within the corporate limits of such city with such other lands so as to constitute a drilling unit not exceeding 640 acres in area, and to enter into contracts with such other persons having the right to produce and sell natural gas from such other lands for the drilling of a joint well upon such consolidated drilling unit, each party to contribute and to bear a proportionate share of the cost of drilling, equipping, completing, connecting and maintaining said gas well, and of producing, delivering and selling the natural gas therefrom, and to receive a proportionate share of the proceeds of such sales, according to the number of acres contributed by each such party to such drilling unit.

        History:   L. 1951, ch. 186, § 4; March 30.

• 14-1045: Same; election; requirements for approval; resolution and order of governing body. No gas wells shall be commenced pursuant to this act until after the question has been submitted to a vote of the qualified electors of the city at a general city election or a special election held for that purpose. Notice of the election shall be published once each week for two consecutive weeks in the official city paper, the second publication to be not less than 10 days prior to the election. If the question is approved by affirmative votes equal in number to not less than 65% of the votes cast for mayor at the last general city election or, if no mayor is elected, 65% of the votes cast for the commissioner or council member receiving the highest number of votes at the last general city election, the wells shall be commenced. Otherwise the proposal shall fail.

        Any city proposing to take action as herein authorized shall by resolution and order of the governing body of the city set out the terms and conditions which will govern the drilling of the wells; the names and addresses of such persons, firms or corporations (if any) as will be associated with the city in such enterprise; a description of all of the lands constituting the drilling unit; and the precise location of the proposed gas well. In addition, the resolution and order shall fix the time when an election will be held for the purpose of voting on the proposal. Such resolution and order shall be published as a part of the notice of the election.

        History:   L. 1951, ch. 186, § 5; L. 1955, ch. 122, § 1; L. 1981, ch. 173, § 50; July 1.

• 14-1046: Same; effect of resolution, order and election; landowner may petition court; proceedings. The land area described in such resolution and order shall constitute the drilling unit, and the approval of the proposal to drill such gas well, as evidenced by the result of said election, shall operate as a consent of all owners of natural gas underlying that portion of said drilling unit lying within the corporate limits of said city to the taking of such gas by said city and shall entitle the city to an acreage allowable equal to the number of acres lying within the corporate limits of said city and included in said drilling unit: Provided, however, That any owner of land situated within the corporate limits of said city feeling aggrieved by the interests and authority granted to said city by this act and by the approval of the proposal submitted at said election, may within ninety days after the date of said election, petition the district court of the county in which said city is located setting out any facts tending to show that such action will work undue hardship or operate inequitably as to the said petitioner.

        Copy of the petition and of a summons shall be served upon the mayor of the city and the city shall within twenty days thereafter file answer thereto, and the cause shall be heard and determined by the court as a proceeding in equity, and the court shall find the facts and make such orders and enter such decree in the premises as the law and equities of the case require, and in case the court finds in favor of the petitioner, the acreage owned by said petitioner shall be excluded from said drilling unit and the acreage allowable for natural gas production to said city shall be reduced accordingly. Any owner of land or mineral rights situated within the corporate limits of said city and included in said drilling unit who shall fail to petition the district court as herein authorized and have a determination of his or her rights, if any, shall thereafter be forever barred.

        History:   L. 1951, ch. 186, § 6; March 30.

• 14-1047: Cemetery property of private association; definitions. As used in this act: (a) The term "cemetery association" shall mean a cemetery association which is a private corporation chartered as a voluntary association for charitable purposes and which controls, manages and maintains a cemetery and cemetery lands; (b) the word "city" means a city of the second class.

        History:   L. 1951, ch. 216, § 1; March 3.

• 14-1048: Same; transfer to city and dissolution. Any such cemetery association may transfer the control, management and maintenance of the cemetery and cemetery lands under its control and all of the property, assets, books and records of such association to a city and provide for the dissolution of such association in the manner provided in this act. Such transfer and dissolution shall be governed by and effected solely under the provisions of this act.

        History:   L. 1951, ch. 216, § 2; March 3.

• 14-1049: Same; resolution of associations; publication; void upon protest of lot owners. The board of directors of any such cemetery association deeming it advisable to transfer the control, management and maintenance of the cemetery and cemetery lands under its control and all of the property, assets, books and records of such association to a city and to dissolve such association may adopt a resolution to that effect and the secretary of said association shall cause such resolution and a notice of its adoption to be published in a newspaper of general circulation in the county where the cemetery of such association is located once a week for two consecutive weeks.

        If within thirty (30) days after the date of the last publication a petition is filed with the secretary of such cemetery association signed by at least thirty percent (30%) of the lot owners of the cemetery of such cemetery association protesting the adoption of such resolution and such proposed transfer and dissolution, such resolution shall be of no force or effect. The sufficiency of any such petition shall be determined by the board of directors of such association. If a sufficient protest petition shall not be filed within the time hereinbefore prescribed, then the board of directors may file a copy of such resolution in the office of the city clerk of such city in the manner provided in K.S.A. 14-1050.

        History:   L. 1951, ch. 216, § 3; March 3.

• 14-1050: Same; resolution filed with city clerk; city ordinance; publication; protest petition; election. Whenever the board of directors of any cemetery association shall file in the office of the city clerk of a city a copy of the resolution adopted under the provisions of K.S.A. 14-1049 and which has been certified by the president and the secretary of such association as having been duly adopted by the board of directors of such association and published and not protested by petition as authorized in K.S.A. 14-1049, the governing body of such city may enact an ordinance accepting the transfer of the control and maintenance of the cemetery and cemetery lands and all of the property, assets, books and records of such cemetery association.

        Such ordinance shall be published in the official city paper once a week for two consecutive weeks and shall be in force and effect thirty (30) days after the date of the last publication unless before such date a petition protesting such ordinance is filed in the office of the city clerk of such city, signed by at least thirty percent (30%) of the qualified electors of such city determined on the basis of the total vote cast for secretary of state in such city at the last preceding general election.

        If such a petition is filed, then the governing body of such city shall submit the proposition of the enactment of such ordinance to the electors of such city at a regular city election or special election called for that purpose and, if a majority of those voting on the proposition shall vote in favor thereof then said ordinance shall become effective.

        History:   L. 1951, ch. 216, § 4; March 3.

• 14-1051: Same; transfer of property; dissolution of association. (a) Immediately after such ordinance of any such city shall become effective:

        (1)   The treasurer of such cemetery association shall pay over, transfer or deliver to the city treasurer of such city all moneys, bonds, securities and records of such cemetery association in his or her possession or under his or her control and such city treasurer shall issue his or her receipt therefor to the treasurer of such association;

        (2)   the board of directors of such cemetery association shall transfer or turn over to such city all of the other property, assets, books and records of such association and the transfer of any real estate or interest therein of such association shall be made by deed or other appropriate instrument of conveyance executed as provided in section 17-3007 of the General Statutes of 1949.

        (b)   Upon the disposal of all the assets and property of such cemetery association as hereinbefore provided, the secretary of such association shall file an affidavit with the secretary of state stating that all the property and assets have been disposed of in compliance with the provisions of this act and that the board of directors have adopted a resolution to dissolve the association as provided in K.S.A. 14-1049, which affidavit shall be accompanied by a copy of the publication notice provided for in K.S.A. 14-1049 together with an affidavit or proof of publication by the manager or publisher of the newspaper in which said notice was published. Said corporation shall be deemed to be dissolved on the date of the filing of said affidavit and publication notice and proof thereof.

        History:   L. 1951, ch. 216, § 5; March 3.

• 14-1052: Cemetery property transferred from cemetery association; management, control and operation by city; tax levy, use of proceeds. (a) Upon the completion of the transfer of all the property, assets and records of the cemetery association to the city as provided in subsection (a) of K.S.A. 14-1051 the governing body of the city:

        (1)   Shall have and shall assume the management, control, operation and maintenance of such cemetery, cemetery lands, and other cemetery property, assets and records, the same to be exercised in the manner as now or may be hereafter provided by law for the management, control, operation and maintenance of cemeteries, cemetery lands and property by cities of the second class;

        (2)   shall assume and be liable for all indebtedness and liabilities of the cemetery association existing at the time of such transfer; and

        (3)   shall place all moneys and securities, which were in the perpetual care fund of the cemetery association and transferred to the city, in a separate permanent fund and may invest and reinvest the same in investments authorized by K.S.A. 12-1675, and amendments thereto, in the manner prescribed therein and shall use only the income from such investments for the purposes and uses for which said fund was originally created by the cemetery association.

        (b)   The governing body of a city that has accepted the transfer of property, assets, books and records of the cemetery association as provided in this act and has assumed the management, control, maintenance and operation of the property so transferred, may levy an annual tax on all the tangible taxable property in such city for the purpose of providing funds for the care, maintenance and operation of such cemetery and to pay liabilities and expenses and to pay a portion of the principal and interest on bonds issued by such city under the authority of K.S.A. 12-1774, and amendments thereto.

        History:   L. 1951, ch. 216, § 6; L. 1970, ch. 81, § 17; L. 1975, ch. 494, § 26; L. 1977, ch. 54, § 18; L. 1979, ch. 52, § 75; July 1.

• 14-1053: Bonds for cemetery improvement in certain cities over 10,000; election. Whenever it is necessary or desirable in the opinion of the governing body of a city of the second class having a population of more than 10,000 and located in a county having a population of more than 40,000 to make any permanent improvement in a public cemetery owned by such city, including the paving or repaving, macadamizing or remacadamizing, grading or regrading, or otherwise improving any road or roadway in such cemetery, such governing body may by resolution declare the necessity and desirability of making such improvement and such city is hereby authorized to issue and sell bonds of the city in an amount not exceeding $35,000, and to use the proceeds from the bonds for the making of such improvements.

        No bonds shall be issued by any city under the authority conferred by this section until the question of the issuance of the bonds has been submitted to a vote of the qualified electors of such city at a regular city election, or at a special election called for that purpose, at which a majority of those voting on the question vote in favor of the issuance of the bonds.

        Such bond election shall be called and held and the bonds shall be issued, registered, sold, delivered and retired in accordance with the provisions of the general bond law. All bonds issued under the authority conferred by this act shall be subject to and within the bonded debt limitation provided by the laws of this state.

        History:   L. 1951, ch. 185, § 1; L. 1981, ch. 173, § 51; July 1.

• 14-1054, 14-1055:

        History:   L. 1955, ch. 126, §§ 1, 2; Repealed, L. 1963, ch. 122, § 1; June 30.

• 14-1056 to 14-1058:

        History:   L. 1961, ch. 110, §§ 1 to 3; Repealed, L. 1973, ch. 80, § 1; July 1.

• 14-1059:

        History:   L. 1961, ch. 107, § 2; Repealed, L. 1975, ch. 115, § 1; July 1.

• 14-1060: Compromise, abatement or cancellation of certain taxes in certain cities. The provisions of this act shall apply to any city of the second class having a population of more than four thousand eight hundred (4,800) and less than five thousand five hundred (5,500) operating under the manager form of government and located in a county having a population of more than eight thousand (8,000) and less than fifteen thousand (15,000). Whenever the title to any real property, upon which taxes may be due and delinquent, may be vested in any such city, then the state board of tax appeals is hereby authorized upon application of such city, and for good reasons shown, to compromise, abate or cancel all such taxes or any part thereof.

        History:   L. 1969, ch. 448, § 1; April 25.