Kansas Statutes

Chapter 76: State Institutions And Agencies; Historical Property

Article 6b: State Tax Levies For Buildings

Statutes:

• 76-6b01: Annual tax levy for institutions of higher education; apportionment; proceeds to state treasurer; disposition.
• 76-6b02: Annual tax levy for institutions of higher education; moneys credited to Kansas educational building fund; authorized uses; pledging of moneys appropriated, effect.
• 76-6b02a:
• 76-6b02b:
• 76-6b02c:
• 76-6b03: Same; annual report and recommendations to legislature of building needs; inclusion in budget request.
• 76-6b04: Tax levy for state institutions for caring for certain persons and children.
• 76-6b05: Tax levy for state institutions for caring for certain persons and children; moneys credited to state institutions building fund for legislative appropriation; payment of debt service on certain revenue bonds.
• 76-6b06:
• 76-6b07: Transfer of balance in Kansas charitable institutions and mental hospitals building fund to state institutions building fund.
• 76-6b08: School dormitory fund; uses; limitation; transfer to education building fund.
• 76-6b09: Tax levy for state correctional institutions; proceeds credited to correctional institutions building fund; use.
• 76-6b10:
• 76-6b11: Accounting procedures, moneys credited to Kansas educational building fund, state institutions building fund and correctional institutions building fund.
• 76-6b12: Transfer of moneys appropriated from Kansas educational building fund for certain capital improvement projects.

• 76-6b01: Annual tax levy for institutions of higher education; apportionment; proceeds to state treasurer; disposition. (a) There is hereby levied an annual permanent state tax upon all tangible property in this state which is subject to ad valorem taxation. The tax levy shall be .6 mill in the year 2003 and 1 mill in the year 2004 and each year thereafter until changed by statute. Such tax levy shall be in addition to all other state tax levies authorized by law. Such tax levy shall be for the use and benefit of the state institutions of higher education. The proceeds of such tax levy shall be apportioned in accordance with this act.

        (b)   The county treasurer of each county shall make the proceeds of the tax levy provided for in this section available to the state treasurer immediately upon collection. When available the state treasurer shall withdraw from each county the proceeds of the taxes raised by such tax levy. Upon such withdrawal the state treasurer shall deposit the same in the state treasury and shall credit the same as provided in K.S.A. 76-6b02.

        History:   L. 1941, ch. 388, § 1; L. 1949, ch. 458, § 1; L. 1955, ch. 382, § 1; L. 1957, ch. 501, § 3; L. 1961, ch. 430, § 1; L. 1965, ch. 484, § 1; L. 1974, ch. 414, § 1; L. 1983, ch. 305, § 1; L. 2003, ch. 146, § 12; Oct. 1.

• 76-6b02: Annual tax levy for institutions of higher education; moneys credited to Kansas educational building fund; authorized uses; pledging of moneys appropriated, effect. (a) All moneys received by the state treasurer under K.S.A. 76-6b01, and amendments thereto, shall be credited to the Kansas educational building fund to be used for the construction, reconstruction, equipment and repair of buildings and grounds at the state educational institutions under the control and supervision of the state board of regents and for payment of debt service on revenue bonds issued to finance such projects, all subject to appropriation by the legislature.

        (b)   Subject to any restrictions imposed by appropriation acts, the state board of regents is authorized to pledge funds appropriated to it from the Kansas educational building fund or from any other source and transferred to a special revenue fund of the state board of regents specified by statute for the payment of debt service on revenue bonds issued for the purposes set forth in subsection (a). Subject to any restrictions imposed by appropriation acts, the state board of regents is also authorized to pledge any funds appropriated to it from the Kansas educational building fund or from any other source and transferred to a special revenue fund of the state board of regents specified by statute as a priority for the payment of debt service on such revenue bonds. Neither the state or the state board of regents shall have the power to pledge the faith and credit or taxing power of the state of Kansas for such purposes and any payment by the state board of regents for such purposes shall be subject to and dependent on appropriations being made from time to time by the legislature. Any obligation of the state board of regents for payment of debt service on revenue bonds and any such revenue bonds issued for the purposes set forth in subsection (a) shall not be considered a debt or obligation of the state for the purpose of section 6 of article 11 of the constitution of the state of Kansas.

        History:   L. 1941, ch. 388, § 2; L. 1945, ch. 339, § 1; L. 1955, ch. 382, § 2; L. 1961, ch. 430, § 2; L. 1965, ch. 484, § 2; L. 1969, ch. 419, § 2; L. 1974, ch. 414, § 2; L. 1977, ch. 237, § 23; L. 1996, ch. 259, § 37; July 1.

• 76-6b02a:

        History:   L. 1955, ch. 382, § 3; Repealed, L. 1961, ch. 430, § 4; June 30.

• 76-6b02b:

        History:   L. 1969, ch. 419, § 1; L. 1971, ch. 288, § 1; Repealed, L. 1974, ch. 414, § 11; July 1.

• 76-6b02c:

        History:   L. 1969, ch. 419, § 3; Repealed, L. 1974, ch. 414, § 11; July 1.

• 76-6b03: Same; annual report and recommendations to legislature of building needs; inclusion in budget request. The state board of regents shall submit to the legislature at each regular session a report showing the long-range building needs of the institutions named in K.S.A. 76-6b02, and including recommendations regarding the construction, reconstruction, equipment and repair of buildings and grounds at such institutions during the ensuing fiscal year. Such provisions and appropriations for these purposes as the legislature shall deem proper shall be made by it. Such report and recommendations shall be made by, through, and included in the budget request made by said board as provided by law. The report of the long-range building needs shall be made as a supplemental part of the said budget request for informational purposes, and the recommendations for the ensuing fiscal year shall be included as a part of the regular budget requests.

        History:   L. 1941, ch. 388, § 3; L. 1961, ch. 431, § 1; L. 1974, ch. 414, § 4; July 1.

• 76-6b04: Tax levy for state institutions for caring for certain persons and children. (a) There is hereby levied an annual permanent state tax upon all tangible property in this state which is subject to ad valorem taxation. The tax levy shall be .3 mill in the year 2003 and .5 mill in the year 2004 and each year thereafter until changed by statute. The tax levy shall be in addition to all other state tax levies authorized by law. The tax levy shall be for the use and benefit of state institutions caring for persons who are mentally ill, retarded, visually handicapped, with a handicapping hearing loss or tubercular or state institutions caring for children who are deprived, wayward, miscreant, delinquent, children in need of care or juvenile offenders and who are in need of residential care or treatment, or institutions designed primarily to provide vocational rehabilitation for handicapped persons. As used in this section, "state institutions" shall include, but not be limited to, those institutions under the authority of the commissioner of juvenile justice. The proceeds of such tax levy shall be apportioned in accordance with this act.

        (b)   The county treasurer of each county shall make the proceeds of the tax levy provided for in this section available to the state treasurer immediately upon collection. When available, the state treasurer shall withdraw from each county the proceeds of the taxes raised by such tax levy. Upon such withdrawal the state treasurer shall deposit the same in the state treasury and shall credit the same as provided in K.S.A. 76-6b05 and amendments thereto.

        History:   L. 1953, ch. 459, § 1; L. 1955, ch. 383, § 1; L. 1957, ch. 501, § 4; L. 1961, ch. 430, § 3; L. 1965, ch. 485, § 1; L. 1965, ch. 486, § 1; L. 1973, ch. 381, § 1; L. 1974, ch. 414, § 5; L. 1976, ch. 409, § 1; L. 1977, ch. 313, § 1; L. 1982, ch. 182, § 146; L. 1983, ch. 305, § 2; L. 1986, ch. 360, § 1; L. 1987, ch. 357, § 1; L. 1990, ch. 337, § 1; L. 1997, ch. 156, § 103; L. 2003, ch. 146, § 13; Oct. 1.

• 76-6b05: Tax levy for state institutions for caring for certain persons and children; moneys credited to state institutions building fund for legislative appropriation; payment of debt service on certain revenue bonds. (a) All moneys received by the state treasurer under K.S.A. 76-6b04, and amendments thereto, shall be credited to the state institutions building fund, which is hereby created in the state treasury, to be used for the construction, reconstruction, equipment and repair of buildings and grounds at institutions specified in K.S.A. 76-6b04, and amendments thereto, and for payment of debt service on revenue bonds issued to finance such projects, all subject to appropriation by the legislature.

        (b)   Subject to any restrictions imposed by appropriation acts, the juvenile justice authority is authorized to pledge funds appropriated to it from the state institutions building fund or from any other source and transferred to a special revenue fund of the juvenile justice authority specified by statute for the payment of debt service on revenue bonds issued for the purposes set forth in subsection (a). Subject to any restrictions imposed by appropriation acts, the juvenile justice authority is also authorized to pledge any funds appropriated to it from the state institutions building fund or from any other source and transferred to a special revenue fund of the juvenile justice authority specified by statute as a priority for the payment of debt service on such revenue bonds. Neither the state or the juvenile justice authority shall have the power to pledge the faith and credit or taxing power of the state of Kansas for such purposes and any payment by the juvenile justice authority for such purposes shall be subject to and dependent on appropriations being made from time to time by the legislature. Any obligation of the juvenile justice authority for payment of debt service on revenue bonds and any such revenue bonds issued for the purposes set forth in subsection (a) shall not be considered a debt or obligation of the state for the purpose of section 6 of article 11 of the constitution of the state of Kansas.

        (c)   Subject to any restrictions imposed by appropriation acts, the department of social and rehabilitation services is authorized to pledge funds appropriated to it from the state institutions building fund or from any other source and transferred to a special revenue fund of the department of social and rehabilitation services specified by statute for the payment of debt service on revenue bonds issued for a new state security hospital on the Larned state hospital grounds or any other capital improvement projects at any other institution or facility of the department of social and rehabilitation services. Subject to any restrictions imposed by appropriation acts, the department of social and rehabilitation services is also authorized to pledge any funds appropriated to it from the state institutions building fund or from any other source and transferred to a special revenue fund of the department of social and rehabilitation services specified by statute as a priority for the payment of debt service on such revenue bonds. Neither the state or the department of social and rehabilitation services shall have the power to pledge the faith and credit or taxing power of the state of Kansas for such purposes and any payment by the department of social and rehabilitation services for such purposes shall be subject to and dependent on appropriations being made from time to time by the legislature. Any obligation of the department of social and rehabilitation services for payment of debt service on revenue bonds and any such revenue bonds issued for a new state security hospital on the Larned state hospital grounds or any other capital improvement projects at any other institution or facility of the department of social and rehabilitation services shall not be considered a debt or obligation of the state for the purpose of section 6 of article 11 of the constitution of the state of Kansas.

        (d)   Subject to any restrictions imposed by appropriation acts, the Kansas commission on veterans affairs is authorized to pledge funds appropriated to it from the state institutions building fund or from any other source and transferred to a special revenue fund of the Kansas commission on veterans affairs specified by statute for the payment of debt service on revenue bonds issued for veterans' home HVAC system replacement. Subject to any restrictions imposed by appropriation acts, the Kansas commission on veterans affairs is also authorized to pledge any funds appropriated to it from the state institutions building fund or from any other source and transferred to a special revenue fund of the Kansas commission on veterans affairs specified by statute as a priority for the payment of debt service on such revenue bonds. Neither the state or the Kansas commission on veterans affairs shall have the power to pledge the faith and credit or taxing power of the state of Kansas for such purposes and any payment by the Kansas commission on veterans affairs for such purposes shall be subject to and dependent on appropriations being made from time to time by the legislature. Any obligation of the Kansas commission on veterans affairs for payment of debt service on revenue bonds and any such revenue bonds issued for veterans' home HVAC system replacement shall not be considered a debt or obligation of the state for the purpose of section 6 of article 11 of the constitution of the state of Kansas.

        History:   L. 1953, ch. 459, § 2; L. 1955, ch. 383, § 2; L. 1957, ch. 464, § 1; L. 1959, ch. 346, § 1; L. 1965, ch. 485, § 2; L. 1965, ch. 486, § 2; L. 1974, ch. 414, § 6; L. 2000, ch. 163, § 1; L. 2002, ch. 153, § 1; L. 2003, ch. 137, § 32; July 1.

• 76-6b06:

        History:   L. 1953, ch. 459, § 3; Repealed, L. 1974, ch. 414, § 11; July 1.

• 76-6b07: Transfer of balance in Kansas charitable institutions and mental hospitals building fund to state institutions building fund. On July 1, 1974, the director of accounts and reports shall transfer the balance in the Kansas charitable institutions and mental hospitals building fund to the state institutions building fund.

        History:   L. 1974, ch. 414, § 10; July 1.

• 76-6b08: School dormitory fund; uses; limitation; transfer to education building fund. The state school dormitory fund is hereby continued in existence in the state treasury. The moneys in such fund shall be used only to supplement moneys derived from donations, gifts, bequests or the issuance of revenue bonds for the purpose of constructing and equipping student dormitories and grounds, but not more than fifty percent (50%) of the cost of construction and equipping any one dormitory shall be paid from that portion of the funds derived from the tax levies formerly imposed by K.S.A. 76-6b01 for the state school dormitory fund. On July 1, 1975, the director of accounts and reports shall transfer two million dollars ($2,000,000) from the state school dormitory fund to the Kansas educational building fund.

        History:   L. 1974, ch. 414, § 3; L. 1975, ch. 468, § 1; July 1.

• 76-6b09: Tax levy for state correctional institutions; proceeds credited to correctional institutions building fund; use. (a) There is hereby levied in the year 1990, a state tax of .25 mill upon all taxable tangible property in the state. Such tax levy shall be in addition to all other state tax levies authorized by law. Such tax levy shall be for the use and benefit of state correctional institutions.

        (b)   The county treasurer of each county shall make the proceeds of the tax levy provided for in this section available to the state treasurer immediately upon collection. When available the state treasurer shall withdraw from each county the proceeds of the taxes raised by such tax levy. Upon such withdrawal the state treasurer shall deposit the same in the state treasury.

        (c)   All moneys received by the state treasurer shall be credited to the correctional institutions building fund, which is hereby created, to be appropriated by the legislature for use and benefit of state correctional institutions.

        History:   L. 1976, ch. 409, § 2; L. 1977, ch. 313, § 2; L. 1986, ch. 360, § 2; L. 1987, ch. 357, § 2; L. 1990, ch. 337, § 2; July 1.

• 76-6b10:

        History:   L. 1985, ch. 294, § 1; L. 1986, ch. 360, § 5; Repealed, L. 1987, ch. 358, § 2; July 1.

• 76-6b11: Accounting procedures, moneys credited to Kansas educational building fund, state institutions building fund and correctional institutions building fund. (a) Except as provided in subsection (e), on July 1 of each year, the director of accounts and reports shall record a debit to the state treasurer's receivables for the Kansas educational building fund, the state institutions building fund and the state general fund and shall record a corresponding credit to each such fund in an amount equal to 95% of the amount credited respectively to each such fund during the immediately preceding fiscal year, except that such amount shall be proportionally adjusted with respect to any such fund in any fiscal year for any change in the tax levy rate for any such fund.

        (b)   All taxes received by the state treasurer under K.S.A. 76-6b01, 76-6b04 and section 15 [L. 2003, ch. 146, §15] and amendments thereto during the current fiscal year shall be deposited in the state treasury to the credit of the Kansas educational building fund, the state institutions building fund and the state general fund, respectively, and shall reduce the amount debited and credited to such funds under subsection (a).

        (c)   On June 30 of each year, the director of accounts and reports shall adjust the amounts debited and credited to the state treasurer's receivables and to the Kansas educational building fund, the state institutions building fund and the state general fund pursuant to this section, to reflect the taxes actually received by the state treasurer and deposited during the fiscal year in the state treasury to the credit of each such fund.

        (d)   The director of accounts and reports shall notify the state treasurer of all amounts debited and credited to the Kansas educational building fund, the state institutions building fund and the state general fund pursuant to this section and all reductions and adjustments thereto made pursuant to this section. The state treasurer shall enter all such amounts debited and credited and shall make reductions and adjustments thereto on the books and records kept and maintained for such funds by the state treasurer in accordance with the notice thereof.

        (e)   On October 1, 2003, the director of accounts and reports shall make such adjustments and amendments as may be required to reflect and account for the property tax imposed by K.S.A. 2007 Supp. 79-2976 as if such tax had been in effect on July 1, 2003.

        History:   L. 1987, ch. 358, § 1; L. 2003, ch. 146, § 14; Oct. 1.

• 76-6b12: Transfer of moneys appropriated from Kansas educational building fund for certain capital improvement projects. On the first day of fiscal year 1998 and on the first day of each fiscal year thereafter through fiscal year 2012, moneys in the Kansas educational building fund which are appropriated for such fiscal year for debt service for capital improvement projects pursuant to subsection (d) of section 13 of chapter 259 of the 1996 Session Laws of Kansas or pursuant to future appropriation acts shall be transferred by the director of accounts and reports to the comprehensive rehabilitation and repair fund of the state board of regents established pursuant to subsection (c) of section 13 of chapter 259 of the 1996 Session Laws of Kansas.

        History:   L. 1996, ch. 259, § 14; May 30.