reglab/housing_qa huggingface dataset:
KS Stat § 79-2933 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2933 Time for budget hearing; adoption; validity of levies.

79-2933. Time for budget hearing; adoption; validity of levies. The hearing herein required to be held upon all budgets by all taxing subdivisions or municipalities of the state shall be held not less than ten (10) days prior to the date on which they shall certify their annual levies to the county clerk as required by law. After such hearing the budget shall be adopted or amended and adopted as amended, but no levy shall be made until and unless a budget is prepared, published and filed, but no levy of taxes shall be invalidated because of any insufficiency, informality, or delay in preparing, publishing and filing said budget.History: L. 1933, ch. 316, § 9; L. 1941, ch. 377, § 8; L. 1970, ch. 387, § 4; March 13.
KS Stat § 79-2934 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2934 Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds.

79-2934. Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds. The budget as approved and filed with the county clerk for each year shall constitute and shall hereafter be declared to be an appropriation for each fund, and the appropriation thus made shall not be used for any other purpose. No money in any fund shall be used to pay for any indebtedness created in excess of the total amount of the adopted budget of expenditures for such fund. Any balance remaining in such fund at the end of the current budget year shall be carried forward to the credit of the fund for the ensuing budget year. The clerk or secretary of each taxing subdivision or municipality shall open and keep an account of each fund, showing the total amount appropriated for each fund, and shall charge such appropriation with the amount of any indebtedness created at the time such indebtedness is incurred. If any indebtedness is reimbursed during the current budget year and the reimbursement is in excess of the amount which was shown as reimbursed expense in the budget of revenues for the current budget year, the charge made shall be reduced by the amount of the reimbursement.No part of any fund shall be diverted to any other fund, whether before or after the distribution of taxes by the county treasurer, except as provided by law. The county treasurer shall distribute the proceeds of the taxes levied by each taxing subdivision in the manner provided by K.S.A. 12-1678a, and amendments thereto.History: L. 1933, ch. 316, § 10; L. 1941, ch. 377, § 9; L. 1945, ch. 363, § 1; L. 1970, ch. 387, § 5; L. 1983, ch. 319, § 3; July 1.
KS Stat § 79-2935 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2935 Creation of indebtedness in excess of budget unlawful; exceptions.

79-2935. Creation of indebtedness in excess of budget unlawful; exceptions. It shall be unlawful for the governing body of any taxing subdivision or municipality in any budget year to create an indebtedness in any manner or in any fund after the total indebtedness created against such fund shall equal the total amount of the adopted budget of expenditures for such fund for that budget year. Any indebtedness incurred by the governing body or any officer or officers of such taxing subdivision or municipality in excess of said amount shall be void as against such taxing subdivision or municipality: Provided, That indebtedness may be created in excess of the total amount of the adopted budget of expenditures for the current budget year only when payment has been authorized by a vote of the municipality, or when provision has been made for payment by the issuance of bonds, or when provision has been made for payment by the issuance of warrants authorized by the commission in accordance with the provisions of K.S.A. 79-2938, 79-2939 and 79-2940.History: L. 1933, ch. 316, § 11; L. 1941, ch. 377, § 10; June 30.
KS Stat § 79-2936 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2936 Removal from office for violation.

79-2936. Removal from office for violation. Any member of the governing body, or any other officer of any taxing subdivision or municipality of the state, who violates any of the provisions of this act shall be subject to removal from office.History: L. 1933, ch. 316, § 12; L. 1941, ch. 377, § 14; June 30.
KS Stat § 79-2937 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2937 Invalidity of part.

79-2937. Invalidity of part. If any section, clause, sentence, paragraph, part or provision of this act shall be held invalid by any court it shall be conclusively presumed that this act would have been passed by the legislature without such invalid section, clause, sentence, paragraph, part or provision, and the act as a whole shall not be declared invalid by reason of the fact that one or more sections, clauses, sentences, paragraphs, parts or provisions may be held invalid by any court.History: L. 1933, ch. 316, § 13; March 24.
KS Stat § 79-2939b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2939b No-fund warrants to cover the failure of receipt of motor vehicle tax.

79-2939b. No-fund warrants to cover the failure of receipt of motor vehicle tax. To finance needed expenditures and to avoid violations of the cash basis law resulting from the failure of receipts from the special tax on motor vehicles to equal the amount budgeted therefrom, the governing body of any city may, during the calendar year 1981, issue no-fund warrants. The amount of such warrants shall not exceed the difference between the amount budgeted as receipts from 1981 from the special tax on motor vehicles and the amount actually received from such tax in 1981. The resolution providing for the issuance of such no-fund warrants may authorize the city clerk or other finance officer of the city, subject to the approval of the mayor or city manager of such city, to sell such amounts of the authorized warrants as may be necessary. Moneys not immediately needed in any fund of the city may be invested in such no-fund warrants. Such resolution shall provide for the redemption during 1982 of any warrants which are actually sold, with the principal and interest thereon payable from receipts from the special motor vehicle tax revenue of the city.History: L. 1981, ch. 60, § 1; July 1.
KS Stat § 79-2941 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2941 Warrants for emergencies, when; procedure; limitation of amount; notice and hearing.

79-2941. Warrants for emergencies, when; procedure; limitation of amount; notice and hearing. Whenever it shall be apparent to a majority of the members of any board authorized to levy taxes in any taxing district in any county adjoining a United States army post or military reservation, or to 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 funds necessary to supply the needs of such taxing district for general maintenance expenses for the current tax year, such officers or officer shall have the authority to issue warrants to meet such general maintenance expenses for the current tax year to the amount of money not exceeding 50% of the amount of money which can be raised in such taxing district by using the rates limited by law. No such authority to issue warrants shall be exercised until an application for such exercise shall be made to the state  board of tax appeals, which body, if the evidence submitted in support of the application shall show an emergency need for the issue of warrants for the additional amount hereby authorized or any part thereof, is hereby empowered to order the issuance of such warrants as may be shown to be necessary, but no order for the issuance of such warrants shall be made without a public hearing before the state  board 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  board of tax appeals shall prescribe, and the expense of such publication shall be borne by the district making application. At no time shall the issuance of such warrants authorized by the state  board of tax appeals in any such taxing district exceed in amount 50% of the amount of money that can be raised by taxation in any such district for the current tax year under the existing rates.History: L. 1941, ch. 371, § 1; L. 1988, ch. 356, § 327; L. 2008, ch. 109, § 109; L. 2014, ch. 141, § 116; July 1.
KS Stat § 79-2942 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2942 Same; tax levy to pay.

79-2942. Same; tax levy to pay. Whenever any board or officer shall issue warrants under the authority prescribed in K.S.A. 79-2941, the said board or officer is authorized and empowered to fix the rates of levy in such district which will raise an amount of money sufficient to pay and discharge such warrants. Such rate of levy shall be in addition to the rate authorized or limited by law at the time of making such levy: Provided, That the amount of such warrants shall not exceed by more than fifty percent the amount of money that could be raised by taxation in any such district for the year in which the indebtedness represented by the warrants was incurred.History: L. 1941, ch. 371, § 2; June 30.
KS Stat § 79-2952 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2952 Same; application of 79-2940.

79-2952. Same; application of 79-2940. No-fund warrants issued under the authority conferred by K.S.A. 79-2951 shall be issued, registered, redeemed, and bear interest in the manner and in the form prescribed by K.S.A. 79-2940. Any surplus existing after the redemption of such warrants shall be handled in the manner prescribed by said K.S.A. 79-2940. None of the provisions of the budget law shall apply to any expenditures made, the payment of which has been provided for by the issuance of warrants under this act.History: L. 1951, ch. 181, § 2; March 26.
KS Stat § 79-2958 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2958 Transfer of certain unexpended balances of tax funds to general fund.

79-2958. Transfer of certain unexpended balances of tax funds to general fund. Whenever there shall remain in any fund of any taxing subdivision of the state moneys received from the levy of a tax and belonging to such fund, after all indebtedness and obligations of such fund have been fully paid and cancelled, it shall be the duty of the treasurer of such taxing subdivision to report such fact to the governing body thereof. If such governing body shall find and determine that the unexpended balance stating the amount in such fund is not presently and will not in the future be required for the purpose for which it was levied due to the fact that all indebtedness and obligations of such fund have been fully paid and cancelled and such purpose has been discontinued or for any reason no longer exists, such money shall belong to such taxing subdivision the same as if it had been levied and collected for general purposes. The clerk of the taxing subdivision shall, at the time of certifying the next budget and tax levies to the county clerk, certify a copy of the action of the governing body to the county clerk and the county clerk shall deduct the levy equivalent of the amount shown in the certification from the tax levy for general purposes of the taxing subdivision and the maximum levy for the general purposes fund and the aggregate limit of the taxing subdivision shall be reduced accordingly, and said amount shall be considered and used as revenue in lieu of ad valorem taxes for such taxing subdivision. The treasurer of the taxing subdivision shall, at the beginning of the budget year for which the levy was reduced, credit the fund for general purposes the amount as stated in the determination and close out the fund for which the discontinued levy had been made. Should any back taxes for such levy afterwards be received by the taxing subdivision, it shall be credited to the fund for general purposes.History: L. 1965, ch. 162, § 1; June 30.
KS Stat § 79-2959 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2959 Local ad valorem tax reduction fund; transfers from state general fund, reduction; apportionment and payment to county treasurers.

79-2959. Local ad valorem tax reduction fund; transfers from state general fund, reduction; apportionment and payment to county treasurers. (a) There is hereby created the local ad valorem tax reduction fund. All moneys transferred or credited to such fund under the provisions of this act or any other law shall be apportioned and distributed in the manner provided herein.(b) On January 15 and on July 15 of each year, the director of accounts and reports shall make transfers in equal amounts that in the aggregate equal 3.63% of the total retail sales and compensating taxes credited to the state general fund pursuant to articles 36 and 37 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, during the preceding calendar year from the state general fund to the local ad valorem tax reduction fund, except that: (1) No moneys shall be transferred from the state general fund to the local ad valorem tax reduction fund during state fiscal years 2021, 2022 and 2023; and (2) the amount of the transfer on each such date shall be $27,000,000 during fiscal year 2024 and all fiscal years thereafter. All such transfers are subject to reduction under K.S.A. 75-6704, and amendments thereto. All transfers made in accordance with the provisions of this section shall be considered to be revenue transfers from the state general fund.(c) The state treasurer shall apportion and pay the amounts transferred under subsection (b) to the several county treasurers on January 15 and on July 15 in each year as follows: (1) 65% of the amount to be distributed shall be apportioned on the basis of the population figures of the counties certified to the secretary of state pursuant to K.S.A. 11-201, and amendments thereto, on July 1 of the preceding year; and (2) 35% of such amount shall be apportioned on the basis of the equalized assessed tangible valuations on the tax rolls of the counties on November 1 of the preceding year as certified by the director of property valuation.History: L. 1965, ch. 530, § 6; L. 1970, ch. 389, § 5; L. 1971, ch. 306, § 1; L. 1973, ch. 292, § 53; L. 1974, ch. 436, § 1; L. 1976, ch. 311, § 16; L. 1978, ch. 401, § 6; L. 1983, ch. 322, § 1; L. 1983, ch. 323, § 1; L. 1987, ch. 383, § 1; L. 1988, ch. 380, § 3; L. 1990, ch. 350, § 8; L. 1992, ch. 280, § 62; L. 1993, ch. 292, § 72; L. 1995, ch. 222, § 17; L. 1996, ch. 191, § 152; L. 1997, ch. 123, § 113; L. 2000, ch. 130, § 103; L. 2001, ch. 144, § 167; L. 2001, ch. 216, § 65; L. 2002, ch. 204, § 161; L. 2003, ch. 3, § 21; L. 2003, ch. 138, § 126; L. 2004, ch. 123, § 172; L. 2005, ch. 174, § 182; L. 2006, ch. 142, § 160; L. 2006, ch. 205, § 12; L. 2007, ch. 167, § 196; L. 2008, ch. 131, § 168; L. 2009, ch. 124, § 140; L. 2010, ch. 165, § 150; L. 2011, ch. 118, § 185; L. 2013, ch. 136, § 274; L. 2015, ch. 104, § 244; L. 2017, ch. 104, § 238; L. 2019, ch. 68, § 177; L. 2020, ch. 5, § 167; L. 2021, ch. 98, § 185; May 17.
KS Stat § 79-2960 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2960 Same; state treasurer to estimate and notify counties of respective allocations; county treasurer to estimate and notify political subdivisions of respective allocations; budgeted as item of income; budget form.

79-2960. Same; state treasurer to estimate and notify counties of respective allocations; county treasurer to estimate and notify political subdivisions of respective allocations; budgeted as item of income; budget form. Each year, the county treasurer shall estimate the amount of money each political subdivision in such county (including the county as one such political subdivision) will receive from the local ad valorem tax reduction fund. The state treasurer shall advise each county treasurer, prior to June 1 of each year, of the amount of the local ad valorem tax reduction fund of the state that the state treasurer estimates (using the most recent available information) will be paid to such county on January 15 and July 15 of the following year. The county treasurer shall before June 15 of each year, notify the treasurer of each political subdivision of the estimated amount in dollars of the distributions to be made from the local ad valorem tax reduction fund. Such estimate shall be made in accordance with K.S.A. 79-2961. Each tangible property tax levying political subdivision shall set out a local ad valorem tax reduction fund item of income for one or more tangible property tax funds of general application (excepting bond and interest funds), in its budget for the current year tax levies, the amount which the county treasurer has estimated as the share of such local ad valorem tax reduction funds to be so credited. The director of accounts and reports shall make suitable provision in the budget forms to be used by such subdivisions for listing local ad valorem tax reduction fund income items.History: L. 1965, ch. 530, § 7; L. 1974, ch. 436, § 2; L. 1983, ch. 322, § 2; Jan. 13.
KS Stat § 79-2962 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2962 Same; payment to county treasurers.

79-2962. Same; payment to county treasurers. The director of accounts and reports shall draw warrants on the state treasurer in favor of the several county treasurers on the dates and in the amounts appropriated and apportioned to the several counties as provided in K.S.A. 79-2959 and amendments thereto. Each such warrant shall be paid directly by the state treasurer to the county treasurer of the county in whose favor it is drawn.History: L. 1965, ch. 530, § 9; L. 1974, ch. 436, § 4; L. 1991, ch. 281, § 1; May 16.
KS Stat § 79-2963 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2963 Notice of amount of tax levies to be expressed in dollars.

79-2963. Notice of amount of tax levies to be expressed in dollars. In addition to all other requirements now provided by law, whenever the amount of any ad valorem tax levy is required by law to be stated in any notice, upon any ballot, in any proposed budget or in any other form for the purpose of giving notice of the amount thereof to the electors or taxpayers of any taxing subdivision of the state of Kansas, the amount of such levy shall be expressed at a rate in dollars or fraction thereof upon each $1,000 of assessed valuation.History: L. 1972, ch. 370, § 1; L. 1984, ch. 354, § 2; July 1.
KS Stat § 79-2964 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2964 County and city revenue sharing fund; transfers from state general fund, reduction.

79-2964. County and city revenue sharing fund; transfers from state general fund, reduction. There is hereby created the county and city revenue sharing fund. All moneys transferred or credited to such fund under the provisions of this act or any other law shall be allocated and distributed in the manner provided herein. The director of accounts and reports in each year on July 15 and December 10, shall make transfers in equal amounts that in the aggregate equal 2.823% of the total retail sales and compensating taxes credited to the state general fund pursuant to articles 36 and 37 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, during the preceding calendar year from the state general fund to the county and city revenue sharing fund, except that no moneys shall be transferred from the state general fund to the county and city revenue sharing fund during state fiscal years 2021, 2022 and 2023. All such transfers are subject to reduction under K.S.A. 75-6704, and amendments thereto. All transfers made in accordance with the provisions of this section shall be considered to be demand transfers from the state general fund.History: L. 1978, ch. 401, § 1; L. 1983, ch. 324, § 1; L. 1983, ch. 325, § 2; L. 1987, ch. 383, § 2; L. 1988, ch. 380, § 4; L. 1990, ch. 350, § 9; L. 1992, ch. 280, § 63; L. 1993, ch. 292, § 73; L. 1995, ch. 222, § 18; L. 1996, ch. 191, § 153; L. 1997, ch. 123, § 114; L. 1998, ch. 203, § 164; L. 1999, ch. 132, § 94; L. 1999, ch. 160, § 53; L. 2000, ch. 130, § 104; L. 2001, ch. 144, § 168; L. 2001, ch. 216, § 66; L. 2002, ch. 204, § 162; L. 2003, ch. 3, § 22; L. 2003, ch. 138, § 127; L. 2004, ch. 123, § 173; L. 2005, ch. 174, § 183; L. 2006, ch. 142, § 161; L. 2007, ch. 167, § 197; L. 2008, ch. 131, § 169; L. 2009, ch. 124, § 141; L. 2010, ch. 165, § 151; L. 2011, ch. 118, § 186; L. 2012, ch. 175, § 161; L. 2013, ch. 136, § 275; L. 2015, ch. 104, § 245; L. 2017, ch. 104, § 239; L. 2019, ch. 68, § 178; L. 2020, ch. 5, § 168; L. 2021, ch. 98, § 186; May 17.
KS Stat § 79-2965 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2965 Same; allocation to counties.

79-2965. Same; allocation to counties. (a) The state treasurer shall make a determination of the total amount of each county's entitlement from the county and city revenue sharing fund for each year prior to the first distribution from the fund in that year.(b) In making the determination, the state treasurer shall allocate the total amount to be transferred to the county and city revenue sharing fund for distribution in that year, exclusive of $600,000 which amount shall be designated as the deficiency equalization amount, in the following manner: (1) Sixty-five percent of such amount shall be allocated on the basis of the population figures of the counties certified to the secretary of state pursuant to K.S.A. 11-201 and amendments thereto on July 1 of the preceding year, and (2) the remaining 35% shall be allocated on the basis of the equalized assessed tangible valuations on the tax rolls of the counties on November 1 of the preceding year as certified by the director of property valuation.(c) In any year when a county's portion determined under the formula in subsection (b) added to the amount that county receives from the local ad valorem tax reduction fund for such year is less than the total of each distribution made to that county in the state's fiscal year 1977 from the local ad valorem tax reduction fund, the alcoholic liquor control enforcement fund and revenue collected from the sale of cigarette tax indicia, the difference between such amounts shall be allocated to that county from the deficiency equalization amount.(d) Any portion of the deficiency equalization amount not allocated as provided in subsection (c) shall be allocated among all of the counties according to the formula using population and equalized assessed tangible valuation as prescribed in subsection (b).(e) The total amount allocated to a county under the provisions of this section for any year shall be deemed to be that county's entitlement from the county and city revenue sharing fund for that year.History: L. 1978, ch. 401, § 2; L. 1983, ch. 325, § 1; July 1.