Kansas Statutes

Chapter 72: Schools

Article 66: Special Provisions Relating To Assessed Valuation And Taxation For School District Purposes

Statutes:

• 72-6601:
• 72-6602, 72-6603:
• 72-6604, 72-6605:
• 72-6606:
• 72-6607:
• 72-6607b, 72-6607c:
• 72-6608, 72-6609:
• 72-6610:
• 72-6611:
• 72-6612:
• 72-6613:
• 72-6614:
• 72-6615, 72-6616:
• 72-6617 to 72-6620:
• 72-6621: Property acquired by second-class cities under K.S.A. 3-404; taxation for school purposes.
• 72-6622: Property acquired by two cities under K.S.A. 3-404; taxation for school district purposes, valuation, rate, allocation of proceeds.
• 72-6623: Same; allocation and transference of revenues; apportionment.
• 72-6624: Racetrack gaming facilities or lottery gaming facilities in Cherokee county.
• 72-6624a: Racetrack gaming facilities or lottery gaming facilities in Cherokee county.
• 72-6625: Property used in production of ethanol in Haskell county.
• 72-6625a: Property used in production of ethanol in Haskell county.

• 72-6601:

        History:   L. 1961, ch. 359, § 1; Repealed, L. 1969, ch. 333, § 2; May 1.

• 72-6602, 72-6603:

        History:   L. 1961, ch. 359, §§ 2, 3; L. 1963, ch. 391, §§ 1, 2; Repealed, L. 1969, ch. 333, § 2; May 1.

• 72-6604, 72-6605:

        History:   L. 1961, ch. 359, §§ 4, 5; Repealed, L. 1969, ch. 333, § 2; May 1.

• 72-6606:

        History:   L. 1961, ch. 359, § 6; L. 1963, ch. 391, § 3; Repealed, L. 1965, ch. 402, § 20; May 1.

• 72-6607:

        History:   L. 1961, ch. 359, § 7; Repealed, L. 1969, ch. 333, § 2; May 1.

• 72-6607b, 72-6607c:

        History:   L. 1965, ch. 418, §§ 2, 3; Repealed, L. 1969, ch. 333, § 2; May 1.

• 72-6608, 72-6609:

        History:   L. 1961, ch. 360, §§ 1, 2; Repealed, L. 1967, ch. 391, § 1; July 1.

• 72-6610:

        History:   L. 1961, ch. 360, § 3; L. 1963, ch. 392, § 1; Repealed, L. 1967, ch. 391, § 1; July 1.

• 72-6611:

        History:   L. 1961, ch. 360, § 4; Repealed, L. 1967, ch. 391, § 1; July 1.

• 72-6612:

        History:   L. 1961, ch. 360, § 5; L. 1963, ch. 392, § 2; Repealed, L. 1967, ch. 391, § 1; July 1.

• 72-6613:

        History:   L. 1961, ch. 360, § 6; L. 1963, ch. 392, § 3; Repealed, L. 1965, ch. 402, § 20; Repealed, L. 1967, ch. 391, § 1; May 1.

• 72-6614:

        History:   L. 1961, ch. 360, § 7; Repealed, L. 1967, ch. 391, § 1; July 1.

• 72-6615, 72-6616:

        History:   L. 1963, ch. 392, §§ 4, 5; Repealed, L. 1967, ch. 391, § 1; July 1.

• 72-6617 to 72-6620:

        History:   L. 1965, ch. 542, §§ 1 to 4; Repealed, L. 1974, ch. 307, § 4; March 7.

• 72-6621: Property acquired by second-class cities under K.S.A. 3-404; taxation for school purposes. For the purposes of school finance and taxation, the levy of taxes and the allocation of assessed valuation of property acquired by cities under the provisions of K.S.A. 3-404 et seq. shall be made in the manner hereinafter provided in this act.

        History:   L. 1974, ch. 307, § 1; March 7.

• 72-6622: Property acquired by two cities under K.S.A. 3-404; taxation for school district purposes, valuation, rate, allocation of proceeds. In the event that all of the property acquired by any two cities under the provisions of K.S.A. 3-404 et seq. is included within the territory of a unified school district in which only one of such cities is located:

        (a)   One-half of the assessed valuation of such property shall be assigned to each of the two school districts in which such cities are located for the purposes of determining the assessed valuation of each district for (1) entitlement to supplemental general state aid under the school district finance and quality performance act, and (2) entitlement to payment from the school district capital improvements fund;

        (b)   The revenue to be received by each district under subsection (c) shall be used as a receipt by such district in computing its ad valorem tax requirement for each tax levy fund; and

        (c)   Such property shall be subject to taxation for school purposes at a rate equal to the aggregate of all rates imposed for school purposes upon property located within the school district in which such property is located, but one-half of the proceeds derived from such levy shall be allocated to each of the two school districts in which such cities are located.

        History:   L. 1974, ch. 307, § 2; L. 1993, ch. 264, § 3; April 29.

• 72-6623: Same; allocation and transference of revenues; apportionment. The county treasurer of the county within which such property is located shall allocate and transfer one-half of the revenues derived from tax levies imposed by the unified school district within which such property is located to each of the two school districts in which the cities holding title to such property are located. Such allocation shall be made among the tax levy funds of the district in which such property is not located in the proportion that the tax levy for each such fund bears to the total tax levies made for all funds of the district.

        History:   L. 1974, ch. 307, § 3; March 7.

• 72-6624: Racetrack gaming facilities or lottery gaming facilities in Cherokee county. (a) As used in this section:

        (1)   "School district" means unified school district No. 404, unified school district No. 493, unified school district No. 499 and unified school district No. 508.

        (2)   "Property" means any property, and improvements thereon, comprising a racetrack gaming facility or lottery gaming facility under the Kansas expanded lottery act located in Cherokee county.

        (3)   "State aid" means general state aid, supplemental general state aid, capital improvements state aid, capital outlay state aid and any other state aid paid, distributed or allocated to school districts under the school district finance and quality performance act or other law, and any other state aid paid, distributed or allocated to school districts on the basis of the assessed valuation of school districts.

        (b)   For the purposes of computing the assessed valuation of school districts for the payment, distribution or allocation of state aid and the levying of school taxes, 1/4 of the assessed valuation of such property shall be assigned to each of the school districts.

        (c)   The provisions of this section shall not apply if the property is not or ceases to be used as a racetrack gaming facility or lottery gaming facility under the Kansas expanded lottery act[*].

        History:   L. 2006, ch. 165, § 8; July 1.

• 72-6624a: Racetrack gaming facilities or lottery gaming facilities in Cherokee county. (a)   As used in this section:

        (1)   "School district" means unified school district No. 404, unified school district No. 493, unified school district No. 499 and unified school district No. 508.

        (2)   "Property" means any property, and improvements thereon, comprising a racetrack gaming facility or lottery gaming facility under the Kansas expanded lottery act located in Cherokee county.

        (3)   "State aid" means general state aid, supplemental general state aid, capital improvements state aid, capital outlay state aid and any other state aid paid, distributed or allocated to school districts under the school district finance and quality performance act or other law, and any other state aid paid, distributed or allocated to school districts on the basis of the assessed valuation of school districts.

        (b)   For the purposes of computing the assessed valuation of school districts for the payment, distribution or allocation of state aid and the levying of school taxes, 1/4 of the assessed valuation of such property shall be assigned to each of the school districts.

        (c)   The provisions of this section shall not apply if the property is not or ceases to be used as a racetrack gaming facility or a lottery gaming facility under the Kansas expanded lottery act[*].

        History:   L. 2006, ch. 188, § 2; July 1.

• 72-6625: Property used in production of ethanol in Haskell county. (a) As used in this section:

        (1)   "School district" means unified school district No. 507 and unified school district No. 374.

        (2)   "Property" means the following described property, and improvements thereon, comprised of 1,120 acres, more or less, located in Haskell county: All of Section 34, Township 29 South, Range 33 West and the West ½ of Section 3, Township 30 South, Range 33 West and the Northeast Quarter of Section 3, Township 30 South, Range 33 West.

        (3)   "State aid" means general state aid, supplemental general state aid, capital improvements state aid, capital outlay state aid and any other state aid paid, distributed or allocated to school districts under the school district finance and quality performance act or other law, and any other state aid paid, distributed or allocated to school districts on the basis of the assessed valuation of school districts.

        (b)   For the purposes of computing the assessed valuation of school districts for the payment, distribution or allocation of state aid and the levying of school taxes, ½ of the assessed valuation of such property shall be assigned to each of the school districts.

        (c)   The provisions of this section shall not apply if the property is not or ceases to be used for the production of ethanol.

        History:   L. 2006, ch. 165, § 9; July 1.

• 72-6625a: Property used in production of ethanol in Haskell county. (a) As used in this section:

        (1)   "School district" means unified school district No. 507 and unified school district No. 374.

        (2)   "Property" means the following described property, and improvements thereon, comprised of 1,120 acres, more or less, located in Haskell county: All of Section 34, Township 29 South, Range 33 West and the West ½ of Section 3, Township 30 South, Range 33 West and the Northeast Quarter of Section 3, Township 30 South, Range 33 West.

        (3)   "State aid" means general state aid, supplemental general state aid, capital improvements state aid, capital outlay state aid and any other state aid paid, distributed or allocated to school districts under the school district finance and quality performance act or other law, and any other state aid paid, distributed or allocated to school districts on the basis of the assessed valuation of school districts.

        (b)   For the purposes of computing the assessed valuation of school districts for the payment, distribution or allocation of state aid and the levying of school taxes, ½ of the assessed valuation of such property shall be assigned to each of the school districts.

        (c)   The provisions of this section shall not apply if the property is not or ceases to be used for the production of ethanol.

        History:   L. 2006, ch. 188, § 3; July 1.