Kansas Statutes

Chapter 79: Taxation

Article 19: Limitations On Tax Levies

Statutes:

• 79-1901:
• 79-1902:
• 79-1903:
• 79-1904:
• 79-1905:
• 79-1906:
• 79-1907 to 79-1910:
• 79-1911:
• 79-1912:
• 79-1913:
• 79-1914, 79-1915:
• 79-1916:
• 79-1917:
• 79-1918:
• 79-1919:
• 79-1920:
• 79-1921, 79-1922:
• 79-1923:
• 79-1924:
• 79-1925:
• 79-1926:
• 79-1927:
• 79-1928:
• 79-1929:
• 79-1930:
• 79-1931:
• 79-1932:
• 79-1933:
• 79-1934:
• 79-1935, 79-1936:
• 79-1937:
• 79-1938:
• 79-1939:
• 79-1940, 79-1941:
• 79-1942:
• 79-1943:
• 79-1944:
• 79-1945: Authority for counties to levy taxes.
• 79-1946: Limit on levy for county general expenses and payment on bonds issued under 12-1774; increase by certain counties.
• 79-1946a:
• 79-1947:
• 79-1947a:
• 79-1947b:
• 79-1948:
• 79-1948a:
• 79-1949:
• 79-1950:
• 79-1950a: General and special improvement levies in lieu of bond issues in certain cities of first-class.
• 79-1950b: Special improvement fund in cities of more than 200,000; tax levies; reimbursement; budget requirements.
• 79-1951:
• 79-1952:
• 79-1952a:
• 79-1953:
• 79-1954:
• 79-1954a:
• 79-1954b:
• 79-1954c:
• 79-1954d:
• 79-1954e:
• 79-1954f:
• 79-1954g:
• 79-1954h:
• 79-1954i:
• 79-1954j:
• 79-1954k:
• 79-1954l:
• 79-1955:
• 79-1955a:
• 79-1955b:
• 79-1955c:
• 79-1955d:
• 79-1955e:
• 79-1955f:
• 79-1955g:
• 79-1955h:
• 79-1955i:
• 79-1955j:
• 79-1956:
• 79-1956a:
• 79-1957:
• 79-1958:
• 79-1958a:
• 79-1958b:
• 79-1958c:
• 79-1958d:
• 79-1958e:
• 79-1958f to 79-1958h:
• 79-1959:
• 79-1960:
• 79-1961:
• 79-1962: Authority for townships to levy taxes.
• 79-1962a:
• 79-1963: Sinking fund levies, special city levies or road levies; limitations do not apply.
• 79-1964: Election for increase in levy or budget; limitation; section inapplicable to certain taxing subdivisions.
• 79-1964a: State court of tax appeals may authorize increase of specific levy, when; procedure; limitation; section inapplicable to certain taxing subdivisions.
• 79-1964b: Increased levy in taxing districts in counties adjoining regular army post or military reservation; procedure; limitation; section inapplicable to certain taxing subdivisions.
• 79-1964c:
• 79-1965: Levies in excess of limitation unlawful; duty of county clerk to reduce levy and give notice thereof to taxing subdivision.
• 79-1966: Penalty for violation of act by officer.
• 79-1967, 79-1968:
• 79-1969:
• 79-1970: Effect of act.
• 79-1971: Effect of 79-1964b.
• 79-1972: Certain acts of 1941 legislature saved from repeal.
• 79-1973:
• 79-1974: Expiration of act.

• 79-1901:

        History:   L. 1909, ch. 245, § 1; R.S. 1923, 79-1901; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1902:

        History:   L. 1909, ch. 245, § 2; L. 1913, ch. 329, § 1; L. 1915, ch. 362, § 1; R.S. 1923, 79-1902; L. 1927, ch. 328, § 1; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1903:

        History:   L. 1909, ch. 245, § 3; R.S. 1923, 79-1903; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1904:

        History:   L. 1909, ch. 245, § 4; R.S. 1923, 79-1904; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1905:

        History:   L. 1909, ch. 245, § 5; R.S. 1923, 79-1905; Repealed, L. 1951, ch. 478, § 1; June 30.

• 79-1906:

        History:   L. 1909, ch. 245, § 6; R.S. 1923, 79-1906; L. 1927, ch. 329, § 1; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1907 to 79-1910:

        History:   L. 1909, ch. 245, §§ 7 to 10; R.S. 1923, 79-1907 to 79-1910; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1911:

        History:   L. 1909, ch. 245, § 11; R.S. 1923, 79-1911; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1912:

        History:   L. 1909, ch. 245, § 13; R.S. 1923, 79-1912; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1913:

        History:   L. 1909, ch. 245, § 14; L. 1920, ch. 52, § 5; R.S. 1923, 79-1913; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1914, 79-1915:

        History:   L. 1917, ch. 327, §§ 1, 2; R.S. 1923, 79-1914, 79-1915; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1916:

        History:   L. 1911, ch. 261, § 1; L. 1913, ch. 279, § 1; L. 1915, ch. 317, § 1; L. 1917, ch. 288, § 1; L. 1920, ch. 52, § 6; R.S. 1923, 79-1916; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1917:

        History:   L. 1909, ch. 245, § 15; L. 1920, ch. 52, § 2; R.S. 1923, 79-1917; Repealed, L. 1925, ch. 280, § 1; March 17.

• 79-1918:

        History:   L. 1911, ch. 261, § 2; L. 1913, ch. 279, § 2; L. 1915, ch. 317, § 2; L. 1917, ch. 285, § 1; L. 1920, ch. 52, § 3; R.S. 1923, 79-1918; Repealed, L. 1927, ch. 267, § 2; March 21.

• 79-1919:

        History:   L. 1917, ch. 288, § 2; L. 1920, ch. 52, § 4; R.S. 1923, 79-1919; Repealed, L. 1927, ch. 267, § 2; March 21.

• 79-1920:

        History:   L. 1911, ch. 322, § 1; R.S. 1923, 79-1920; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1921, 79-1922:

        History:   L. 1911, ch. 321, §§ 1, 2; R.S. 1923, 79-1921, 79-1922; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1923:

        History:   L. 1909, ch. 245, § 17; L. 1921, ch. 292, § 1; L. 1923, ch. 235, § 1; R.S. 1923, 79-1923; L. 1927, ch. 330, § 1; L. 1929, ch. 285, § 1; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1924:

        History:   L. 1921, ch. 124, § 1; R.S. 1923, 79-1924; L. 1925, ch. 281, § 1; L. 1927, ch. 331, § 1; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1925:

        History:   L. 1921, ch. 112, § 1; R.S. 1923, 79-1925; L. 1925, ch. 282, § 1; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1926:

        History:   L. 1909, ch. 245, § 18; L. 1911, ch. 81, § 1; L. 1913, ch. 98, § 1; L. 1920, ch. 67, § 1; R.S. 1923, 79-1926; Repealed, L. 1927, ch. 331, § 2; June 1.

• 79-1927:

        History:   L. 1917, ch. 270, § 1; R.S. 1923, 79-1927; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1928:

        History:   L. 1917, ch. 113, § 1; L. 1919, ch. 147, § 1; L. 1921, ch. 142, § 1; R.S. 1923, 79-1928; L. 1925, ch. 283, § 1; L. 1927, ch. 332, § 1; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1929:

        History:   L. 1911, ch. 112, § 1; L. 1917, ch. 325, § 1; R.S. 1923, 79-1929; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1930:

        History:   L. 1915, ch. 142, § 1; R.S. 1923, 79-1930; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1931:

        History:   L. 1909, ch. 245, § 21; R.S. 1923, 79-1931; Repealed, L. 1925, ch. 283, § 2; May 28.

• 79-1932:

        History:   L. 1909, ch. 245, § 23; L. 1913, ch. 326, § 1; L. 1917, ch. 326, § 1; L. 1920, ch. 52, § 1; R.S. 1923, 79-1932; L. 1925, ch. 284, § 1; L. 1927, ch. 333, § 1; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1933:

        History:   L. 1911, ch. 265, § 1; R.S. 1923, 79-1933; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1934:

        History:   L. 1909, ch. 245, § 24; L. 1915, ch. 358, § 1; L. 1920, ch. 52, § 1; R.S. 1923, 79-1934; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1935, 79-1936:

        History:   L. 1909, ch. 245, §§ 25, 26; R.S. 1923, 79-1935, 79-1936; Repealed, L. 1933, ch. 309, § 27; April 30.

• 79-1937:

        History:   L. 1909, ch. 245, § 27; R.S. 1923, 79-1937; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1938:

        History:   L. 1909, ch. 245, § 28; R.S. 1923, 79-1938; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1939:

        History:   L. 1909, ch. 245, § 29; R.S. 1923, 79-1939; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1940, 79-1941:

        History:   L. 1919, ch. 310, §§ 1, 2; R.S. 1923, 79-1940, 79-1941; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1942:

        History:   L. 1919, ch. 311, § 1; R.S. 1923, 79-1942; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1943:

        History:   L. 1909, ch. 256, § 1; R.S. 1923, 79-1943; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1944:

        History:   L. 1915, ch. 366, § 1; R.S. 1923, 79-1944; Repealed, L. 1933, ch. 309, § 27; April 3.

• 79-1945: Authority for counties to levy taxes. The board of county commissioners of any county is hereby authorized and empowered to levy taxes in each year for the general fund and other county purposes. Revenues derived from property taxes levied for mental health programs or for programs for people with disabilities, whether deposited in special funds or in the general funds of the several counties, shall be expended exclusively for such purposes.

        History:   L. 1933, ch. 309, § 1; L. 1941, ch. 370, § 1; L. 1981, ch. 379, § 3; L. 1999, ch. 154, § 23; May 27.

• 79-1946: Limit on levy for county general expenses and payment on bonds issued under 12-1774; increase by certain counties. The board of county commissioners of each of the several counties is hereby authorized to fix a rate of levy annually for current expenses of the county 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 any city located in such county.

        History:   L. 1933, ch. 309, § 2; L. 1935, ch. 302, § 1; L. 1939, ch. 320, § 1; L. 1941, ch. 370, § 2; L. 1945, ch. 348, § 1; L. 1951, ch. 481, § 1; L. 1955, ch. 402, § 1; L. 1957, ch. 490, § 1; L. 1965, ch. 518, § 1; L. 1967, ch. 491, § 1; L. 1971, ch. 301, § 1; L. 1973, ch. 393, § 29; L. 1974, ch. 431, § 1; L. 1979, ch. 52, § 197; L. 1990, ch. 66, § 56; L. 1999, ch. 154, § 24; May 27.

• 79-1946a:

        History:   L. 1938, ch. 81, § 1; Repealed, L. 1941, ch. 370, § 24; June 30.

• 79-1947:

        History:   L. 1933, ch. 309, § 3; L. 1941, ch. 370, § 3; L. 1943 ch. 292, § 1; L. 1945, ch. 348, § 2; L. 1947, ch. 444, § 1; L. 1951, ch. 482, § 1; L. 1951, ch. 483, § 3; L. 1951, ch. 485, § 19; L. 1951, ch. 484, § 2; L. 1953, ch. 424, § 1; L. 1955, ch. 402, § 2; L. 1957, ch. 491, § 1; L. 1959, ch. 377, § 2; L. 1961, ch. 442, § 1; L. 1965, ch. 518, § 2; L. 1967, ch. 491, § 2; L. 1970, ch. 100, § 45; L. 1973, ch. 392, § 1; L. 1974, ch. 432, § 1; L. 1974, ch. 433, § 1; L. 1975, ch. 162, § 39; L. 1975, ch. 163, § 4; L. 1976, ch. 424, § 1; L. 1977, ch. 332, § 1; L. 1978, ch. 398, § 1; L. 1982, ch. 403, § 1; L. 1982, ch. 402, § 1; L. 1982, ch. 404, § 1; L. 1984, ch. 352, § 1; L. 1987, ch. 381, § 1; L. 1988, ch. 378, § 2; Repealed, L. 1999, ch. 154, § 78; May 27.

• 79-1947a:

        History:   L. 1941, ch. 370, § 4; Repealed, L. 1949, ch. 276, § 3; June 1.

• 79-1947b:

        History:   L. 1974, ch. 432, § 2; L. 1990, ch. 66, § 57; Repealed, L. 1999, ch. 154, § 78; May 27.

• 79-1948:

        History:   L. 1933, ch. 309, § 4; L. 1933, ch. 118, § 1 (Special Session); L. 1941, ch. 370, § 5; L. 1943, ch. 293, § 1; L. 1949, ch. 468, § 1; L. 1951, ch. 486, § 1; L. 1953, ch. 425, § 1; L. 1955, ch. 403, § 1; L. 1959, ch. 378, § 1; L. 1961, ch. 443, § 1; L. 1970, ch. 77, § 11; L. 1973, ch. 393, § 30; L. 1975, ch. 494, § 33; L. 1977, ch. 333, § 2; Repealed, L. 1999, ch. 154, § 78; May 27.

• 79-1948a:

        History:   L. 1947, ch. 445, § 1; Repealed, L. 1951, ch. 478, § 1; June 30.

• 79-1949:

        History:   L. 1933, ch. 309, § 5; L. 1935, ch. 111, § 2; L. 1939, ch. 321, § 1; L. 1941, ch. 370, § 6; L. 1945, ch. 349, § 1; L. 1947, ch. 446, § 1; L. 1953, ch. 426, § 1; L. 1970, ch. 77, § 12; L. 1973, ch. 393, § 31; L. 1975, ch. 494, § 34; L. 1977, ch. 333, § 3; Repealed, L. 1999, ch. 154, § 78; May 27.

• 79-1950:

        History:   L. 1933, ch. 309, § 6; L. 1935, ch. 303, § 1; L. 1937, ch. 361, § 2; L. 1941, ch. 370, § 7; L. 1945, ch. 350, § 1; L. 1947, ch. 447, § 1; L. 1949, ch. 469, § 1; L. 1951, ch. 487, § 1; L. 1953, ch. 427, § 1; L. 1955, ch. 404, § 1; L. 1957, ch. 492, § 1; L. 1959, ch. 379, § 1; L. 1961, ch. 444, § 1; L. 1970, ch. 77, § 13; L. 1973, ch. 393, § 32; L. 1975, ch. 494, § 35; L. 1977, ch. 333, § 4; Repealed, L. 1999, ch. 154, § 78; May 27.

• 79-1950a: General and special improvement levies in lieu of bond issues in certain cities of first-class. In order to enable cities of the first class having a population by the official state census of more than sixty-five thousand (65,000) and less than one hundred thirty-five thousand (135,000) and any city of the first class having a population of not less than ten thousand (10,000) and not more than fifty-five thousand (55,000) and operating under the city manager form of government and any city of the first class operating under the mayor-council form of government to pay cash in lieu of issuing bonds for the cost of general improvements or the city's share of the cost of special improvements, the governing bodies of said cities are hereby authorized to levy annually not to exceed three (3) mills on each dollar of assessed tangible valuation of such city for such purposes and such tax levy may be levied outside of the aggregate limit prescribed by article 19 of chapter 79 of the Kansas Statutes Annotated.

        History:   L. 1941, ch. 370, § 8; L. 1943, ch. 294, § 1; L. 1945, ch. 351, § 1; L. 1947, ch. 448, § 1; L. 1949, ch. 470, § 1; L. 1957, ch. 88, § 17; L. 1963, ch. 470, § 1; L. 1967, ch. 492, § 1; July 1.

• 79-1950b: Special improvement fund in cities of more than 200,000; tax levies; reimbursement; budget requirements. Any city of the first class having a population of more than two hundred thousand (200,000) proposing to make any improvement the cost of which will be paid by the issuance of temporary notes or improvement bonds may by ordinance establish a "special improvement fund" in the city treasury and levy annually not to exceed one-tenth (1/10) mill on the assessed taxable tangible property of the city for the purposes of such fund. The levy herein authorized shall be in addition to and not limited by any other act authorizing or limiting the tax levies of any such city. Such fund may be used to pay the preliminary costs of preparing plans, studies, engineering reports, publication costs and other miscellaneous costs of such improvements when ordered by the governing body and until temporary notes or improvement bonds shall have been issued and sold: Provided, That such fund shall be reimbursed from the proceeds of such improvement bond funds or temporary notes: Provided further, The special improvement fund shall not exceed an amount equal to that which may be raised by such levy during a period of two (2) years. Such fund need not be budgeted for expenditure during the year but the amount thereof shall be stated in the published budget of expenditure.

        History:   L. 1967, ch. 492, § 2; July 1.

• 79-1951:

        History:   L. 1933, ch. 309, § 7; L. 1941, ch. 370, § 9; L. 1947, ch. 449, § 1; L. 1949, ch. 471, § 1; L. 1951, ch. 488, § 1; L. 1951, ch. 485, § 20; L. 1951, ch. 484, § 3; L. 1955, ch. 405, § 1; L. 1959, ch. 380, § 1; L. 1961, ch. 445, § 1; L. 1970, ch. 77, § 14; L. 1973, ch. 393, § 33; L. 1975, ch. 494, § 36; L. 1977, ch. 333, § 5; Repealed, L. 1999, ch. 154, § 78; May 27.

• 79-1952:

        History:   L. 1933, ch. 309, § 8; L. 1937, ch. 362, § 2; L. 1941, ch. 370, § 10; L. 1943, ch. 297, § 1; L. 1945, ch. 101, § 2; L. 1947, ch. 450, § 1; L. 1949, ch. 472, § 1; L. 1951, ch. 489, § 1; L. 1951, ch. 485, § 21; L. 1951, ch. 484, § 4; L. 1953, ch. 428, § 1; L. 1963, ch. 471, § 1; L. 1970, ch. 81, § 18; L. 1973, ch. 393, § 34; L. 1975, ch. 494, § 37; L. 1977, ch. 333, § 6; Repealed, L. 1999, ch. 154, § 78; May 27.

• 79-1952a:

        History:   L. 1937, ch. 363, § 1; Repealed, L. 1941, ch. 370, § 24; June 30.

• 79-1953:

        History:   L. 1933, ch. 309, § 9; L. 1935, ch. 304, § 1; L. 1939, ch. 322, § 1; L. 1941, ch. 370, § 11; L. 1945, ch. 352, § 1; L. 1947, ch. 119, § 2; L. 1949, ch. 473, § 1; L. 1951, ch. 485, § 22; L. 1951, ch. 484, § 1; L. 1958, ch. 25, § 1 (Special Session); L. 1961, ch. 446, § 1; L. 1965, ch. 519, § 1; L. 1970, ch. 82, § 13; L. 1973, ch. 393, § 35; L. 1975, ch. 494, § 38; L. 1977, ch. 333, § 7; Repealed, L. 1999, ch. 154, § 78; May 27.

• 79-1954:

        History:   L. 1933, ch. 309, § 10; L. 1938, ch. 74, § 1; L. 1941, ch. 370, § 12; Repealed, L. 1957, ch. 493, § 2; June 29.

• 79-1954a:

        History:   L. 1937, ch. 371, § 1; L. 1941, ch. 370, § 13; L. 1947, ch. 451, § 1; L. 1953, ch. 429, § 1; Repealed, L. 1957, ch. 494, § 2; June 29.

• 79-1954b:

        History:   L. 1941, ch. 372, § 1; Repealed, L. 1957, ch. 493, § 2; June 29.

• 79-1954c:

        History:   L. 1941, ch. 372, § 2; L. 1945, ch. 353, § 1; Repealed, L. 1957, ch. 493, § 2; June 29.

• 79-1954d:

        History:   L. 1943, ch. 314, § 1; Repealed, L. 1957, ch. 493, § 2; June 29.

• 79-1954e:

        History:   L. 1943, ch. 314, § 2; L. 1945, ch. 354, § 1; Repealed, L. 1957, ch. 493, § 2; June 29.

• 79-1954f:

        History:   L. 1943, ch. 315, § 1; L. 1945, ch. 355, § 1; L. 1947, ch. 452, § 1; L. 1955, ch. 406, § 1; L. 1957, ch. 494, § 1; L. 1959, ch. 381, § 1; L. 1961, ch. 447, § 1; L. 1963, ch. 472, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1954g:

        History:   L. 1949, ch. 491, § 1; L. 1955, ch. 407, § 1; Repealed, L. 1957, ch. 493, § 2; June 29.

• 79-1954h:

        History:   L. 1951, ch. 507, § 1; L. 1955, ch. 408, § 1; Repealed, L. 1957, ch. 493, § 2; June 29.

• 79-1954i:

        History:   L. 1953, ch. 453, § 1; Repealed, L. 1957, ch. 493, § 2; June 29.

• 79-1954j:

        History:   L. 1953, ch. 452, § 1; Repealed, L. 1957, ch. 493, § 2; June 29.

• 79-1954k:

        History:   L. 1957, ch. 439, § 1; L. 1961, ch. 448, § 1; L. 1963, ch. 472, § 2; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1954l:

        History:   L. 1963, ch. 472, § 3; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1955:

        History:   L. 1933, ch. 309, § 11; L. 1941, ch. 370, § 14; L. 1945, ch. 356, § 1; L. 1957, ch. 495, § 1; L. 1963, ch. 474, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1955a:

        History:   L. 1937, ch. 372, § 1; L. 1938, ch. 76, § 1; L. 1941, ch. 370, § 15; Repealed, L. 1957, ch. 495, § 2; June 29.

• 79-1955b:

        History:   L. 1943, ch. 316, § 1; Repealed, L. 1957, ch. 495, § 2; June 29.

• 79-1955c:

        History:   L. 1947, ch. 470, § 1; L. 1953, ch. 430, § 1; Repealed, L. 1957, ch. 495, § 2; June 29.

• 79-1955d:

        History:   L. 1947, ch. 470, § 2; Repealed, L. 1957, ch. 495, § 2; June 29.

• 79-1955e:

        History:   L. 1949, ch. 398, § 1; L. 1953, ch. 431, § 1; L. 1955, ch. 409, § 1; Repealed, L. 1957, ch. 495, § 2; June 29.

• 79-1955f:

        History:   L. 1953, ch. 454, § 1; Repealed, L. 1957, ch. 495, § 2; June 29.

• 79-1955g:

        History:   L. 1955, ch. 413, § 1; Repealed, L. 1957, ch. 495, § 2; June 29.

• 79-1955h:

        History:   L. 1959, ch. 303, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1955i:

        History:   L. 1961, ch. 375, § 1; L. 1963, ch. 475, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1955j:

        History:   L. 1963, ch. 473, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1956:

        History:   L. 1933, ch. 309, § 12; L. 1935, ch. 305, § 1; L. 1937, ch. 360, § 1; L. 1941, ch. 370, § 16; L. 1943, ch. 296, § 1; L. 1949, ch. 474, § 1; L. 1951, ch. 490, § 1; L. 1953, ch. 432, § 1; L. 1955, ch. 410, § 1; L. 1957, ch. 496, § 1; L. 1958, ch. 27, § 1 (Special Session); L. 1959, ch. 382, § 1; L. 1961, ch. 449, § 1; L. 1963, ch. 476, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1956a:

        History:   L. 1955, ch. 428, § 4; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1957:

        History:   L. 1933, ch. 309, § 13; L. 1937, ch. 299, § 2; L. 1941, ch. 370, § 17; L. 1958, ch. 28, § 1 (Special Session); L. 1963, ch. 477, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1958:

        History:   L. 1933, ch. 309, § 14; L. 1941, ch. 370, § 18; L. 1945, ch. 357, § 1; L. 1949, ch. 377, § 2; L. 1953, ch. 332, § 2; L. 1955, ch. 411, § 1; L. 1957, ch. 497, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1958a:

        History:   L. 1939, ch. 324, § 1; L. 1941, ch. 373, § 1; Repealed, L. 1949, ch. 377, § 4; Feb. 18.

• 79-1958b:

        History:   L. 1947, ch. 471, § 1; L. 1955, ch. 412, § 1; L. 1957, ch. 498, § 1; L. 1959, ch. 383, § 1; L. 1961, ch. 450, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1958c:

        History:   L. 1957, ch. 416, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1958d:

        History:   L. 1963, ch. 373, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1958e:

        History:   L. 1963, ch. 374, § 1; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1958f to 79-1958h:

        History:   L. 1963, ch. 376, §§ 1 to 3; Repealed, L. 1965, ch. 402, § 20; May 1.

• 79-1959:

        History:   L. 1933, ch. 309, § 15; L. 1941, ch. 370, § 19; Repealed, L. 1945, ch. 290, § 16; April 3.

• 79-1960:

        History:   L. 1933, ch. 309, § 16; L. 1938, ch. 63, § 2; Repealed, L. 1941, ch. 370, § 24; June 30.

• 79-1961:

        History:   L. 1933, ch. 309, § 17; L. 1938, ch. 61, § 2; Repealed, L. 1941, ch. 370, § 24; June 30.

• 79-1962: Authority for townships to levy taxes. The governing body of any township is hereby authorized and empowered to levy taxes in each year for the general fund and other township purposes, except that levies of taxes for road and noxious weed purposes shall only be levied on all taxable tangible property located outside of incorporated cities.

        History:   L. 1933, ch. 309, § 18; L. 1938, ch. 75, § 1; L. 1939, ch. 323, § 1; L. 1941, ch. 370, § 20; L. 1943, ch. 298, § 1; L. 1945, ch. 358, § 1; L. 1947, ch. 453, § 1; L. 1949, ch. 475, § 2; L. 1951, ch. 491, § 1; L. 1951, ch. 485, § 23; L. 1951, ch. 484, § 5; L. 1963, ch. 478, § 3; L. 1970, ch. 385, § 13; L. 1977, ch. 334, § 1; L. 1984, ch. 353, § 1; L. 1985, ch. 318, § 1; L. 1986, ch. 388, § 1; L. 1986, ch. 376, § 1; L. 1986, ch. 377, § 1; L. 1987, ch. 394, § 1; L. 1999, ch. 154, § 25; May 27.

• 79-1962a:

        History:   L. 1953, ch. 433, § 1; Repealed, L. 1969, ch. 440, § 1; July 1.

• 79-1963: Sinking fund levies, special city levies or road levies; limitations do not apply. No limitation imposed by this act shall in any wise apply to or in any way limit any levy which is authorized by statute for the purpose of creating sinking and interest funds necessary to liquidate at maturity the principal and interest of any indebtedness authorized by law or for the payment of any final judgment; nor shall any provision of this act apply to or in any way limit special taxes levied by ordinance in any city. And nothing in this act shall be construed to limit the levy provided by any special act heretofore passed for the construction of roads, and under which any county is now operating.

        History:   L. 1933, ch. 309, § 19; April 3.

• 79-1964: Election for increase in levy or budget; limitation; section inapplicable to certain taxing subdivisions. If any board of levy, or any officer that is charged with the duty of levying taxes in any taxing district other than a city, county or community junior college, or if the district board of any school district shall be of the opinion that the amount of tax will be insufficient for the needs of such taxing district for the current year, the question of an increased levy or budget may be submitted to the voters of such taxing district at a general election or at a special election called for the purpose in the manner provided by law for calling special elections in such taxing district. If any question of increasing the levy or budget shall be submitted at any election as above set forth, due notice thereof shall be given for at least thirty days in advance of such election by publication in the official county paper for all taxing districts, except school districts, by posting a notice in the manner provided by law for other elections or meetings; said notice shall also give the proposed increase in levy or budget. If three-fourths of the votes cast at any such election shall be in favor of the increased levy as named in said election notice, or shall vote a budget that requires an increased levy to raise it, then the officers charged with levying taxes shall make such increased levy for the year voted upon, and thereafter the limitation of this act shall apply unless an increased levy for a particular year shall be voted at another election in like manner: Provided, however, That the increased levy or budget voted in accordance with this section shall in no event exceed twenty-five percent of the maximum levies authorized by law in any taxing district.

        History:   L. 1933, ch. 309, § 20; L. 1941, ch. 370, § 21; L. 1945, ch. 359, § 1; L. 1949, ch. 377, § 3; L. 1973, ch. 393, § 36; April 30.

• 79-1964a: State court of tax appeals may authorize increase of specific levy, when; procedure; limitation; section inapplicable to certain taxing subdivisions. When it is apparent to the governing body of any taxing district except cities, counties, community colleges, and school districts at tax levying time that the rate of levy, for any individual fund for which the board desires to make a levy, is so limited by the maximum levy limit for the individual fund or by the aggregate limit, that it is impossible to raise sufficient tax plus receipts from all other sources, to finance the proposed budget of expenditures for such fund for the ensuing budget year, the governing body may make application to the state court of tax appeals for authority to increase such rate of levy. The application shall be signed and sworn to, and shall have a majority approval of any governing body composed of three members or less, and a 3/4 majority of any governing body composed of more than three members. The application shall reveal the following:

        (1)   A copy of the proposed budget for the ensuing budget year;

        (2)   a detailed statement showing why the proposed budget of expenditures cannot be reduced so that the amount to be raised by taxation for such fund will not exceed the individual fund limit of levy, or the limitation placed upon such fund by reason of the aggregate limit; and

        (3)   the proposed rate of levy for each fund of such taxing district, such rates to be computed so that the total, except those specifically exempted, does not exceed the aggregate limit.

        If the state court of tax appeals finds that evidence submitted in support of the application shows that the rate of levy for any fund is so limited that it will be impossible for the taxing district to pay for the imperative governmental functions payable from such fund, the state court of tax appeals is empowered to authorize such taxing district to increase the rate of levy for such fund for that particular year. The order of the state court of tax appeals shall state definitely the exact increase (in mills) in the rate of levy authorized for such fund. The amount of increases in the rate of levy for any fund of any taxing district shall not exceed 25% of the maximum limit of levy for such fund. The amount of increase in the rate of levy for any fund of any taxing district shall not exceed 25% of the amount of levy for such fund which can be made within the aggregate limit. Such tax levy may be levied outside of the aggregate limit prescribed by this article or any amendments thereto.

        No order for an increased levy for any fund of any taxing district shall be made without a public hearing before the state court of tax appeals conducted in accordance with the provisions of the Kansas administrative procedure act. In addition to notice to the parties, notice of such hearing shall be published in two issues of a paper of general circulation within the district applying for such authority at least 10 days prior to such hearing. The notice shall be in such form as the state court of tax appeals prescribes, and the expense of such publication shall be borne by the taxing district making application. Any taxpayer interested may file a written protest against such application. All records and findings of such hearings shall be subject to public inspection.

        History:   L. 1941, ch. 370, § 22; L. 1973, ch. 393, § 37; L. 1988, ch. 356, § 322; L. 2008, ch. 109, § 101; July 1.

• 79-1964b: Increased levy in taxing districts in counties adjoining regular army post or military reservation; procedure; limitation; section inapplicable to certain taxing subdivisions. Whenever it shall be the opinion of the majority of the members of any body authorized to levy taxes in any taxing district other than a city, county or community college located in any county adjoining a regular army post or military reservation, or of any officer solely charged with that duty therein, that the rates of levy in the particular taxing district under consideration are so limited as to be insufficient for the raising of the funds necessary to supply the needs of such taxing district for general or maintenance expenses for the current tax year, such levying officers or officer shall have authority to fix rates of levy in such district which will raise an amount of money for such taxing district not exceeding by 50% the amount of money which can be raised in such taxing district for the current tax year by using the rates limited by law. No such authority shall be exercised until an application for its exercise shall be made to the state court of tax appeals, which body, if the evidence submitted in support of the application shall show an emergency need for the additional amount hereby authorized or any part thereof, is hereby empowered to order such increase as may have been shown to be necessary, but no order for the making of such increased levy shall be made without a public hearing before the state court of tax appeals conducted in accordance with the provisions of the Kansas administrative procedure act. In addition to notice to the parties, notice of such hearing shall be published in two issues of a paper of general circulation within the district applying for such authority at least 10 days prior to such hearing. The notice shall be in such form as the state court of tax appeals may prescribe, and the expense of such publication shall be borne by the district making application. At no time shall any increase authorized by the state court of tax appeals in any such taxing district exceed by more than 50% the amount of money that can be raised by taxation in any such district for the current tax year.

        History:   L. 1941, ch. 371, § 3; L. 1973, ch. 393, § 38; L. 1988, ch. 356, § 323; L. 2008, ch. 109, § 102; July 1.

• 79-1964c:

        History:   L. 1943, ch. 317, § 1; Repealed, L. 1949, ch. 377, § 4; Feb. 18.

• 79-1965: Levies in excess of limitation unlawful; duty of county clerk to reduce levy and give notice thereof to taxing subdivision. Any amount of ad valorem tax to be levied for a fund of any taxing subdivision which is certified to the county clerk and produces a tax levy rate or amount that is in violation of the provisions of existing statutes, shall be unlawful, and in any such case it shall be unlawful for the county clerk of any county within the state to enter upon the tax roll of the county any such excessive levy. In case of any such excess in any levy the county clerk shall reduce the levy and extend upon the tax roll only the part thereof as will comply with the provisions of existing statutes. In the event the county clerk determines it is necessary to change any amount of ad valorem tax to be levied in a budget so certified, the county clerk shall give notice to the taxing subdivision affected at least seven days prior to making the change.

        History:   L. 1933, ch. 309, § 21; L. 1973, ch. 394, § 1; L. 1981, ch. 379, § 4; July 1.

• 79-1966: Penalty for violation of act by officer. Any officer of any taxing district or any county clerk who shall violate any provision of this act shall be guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not less than one hundred dollars nor more than five hundred dollars, and shall also be subject to removal from office by a civil action.

        History:   L. 1933, ch. 309, § 22; April 3.

• 79-1967, 79-1968:

        History:   L. 1933, ch. 309, §§ 23, 24; Repealed, L. 1941, ch. 377, § 15; June 30.

• 79-1969:

        History:   L. 1933, ch. 309, § 25; L. 1938, ch. 74, § 2; Repealed, L. 1941, ch. 370, § 24; June 30.

• 79-1970: Effect of act. The levy limitations herein fixed shall supersede and take the places of all other tax-levy limitations heretofore fixed by statutes for the same purposes for which levies are herein authorized and fixed.

        History:   L. 1933, ch. 309, § 26; April 3.

• 79-1971: Effect of 79-1964b. The levy limitations herein fixed shall supersede and take the place of all other tax levy limitations heretofore fixed by statutes for the same purposes for which levies are herein authorized and fixed.

        History:   L. 1941, ch. 371, § 4; June 30.

• 79-1972: Certain acts of 1941 legislature saved from repeal. This act [*] shall not be construed as repealing any acts relating to limitation of tax levies passed by the 1941 regular session of the legislature.

        History:   L. 1941, ch. 370, § 23; June 30.

• 79-1973:

        History:   L. 1983, ch. 312, § 1; L. 1986, ch. 378, § 1; July 1.

• 79-1974: Expiration of act. The provisions of K.S.A. 79-1973, and amendments thereto, shall expire on December 31, 1988.

        History:   L. 1983, ch. 312, § 2; L. 1986, ch. 378, § 2; July 1.