Session of 1998
By Committee on Governmental Organization and Elections
            9             AN ACT relating to public libraries; concerning the basis for property tax
10             levies thereof; amending K.S.A. 75-2551 and 79-2930 and repealing
11             the existing sections.
13       Be it enacted by the Legislature of the State of Kansas:
14           Section 1. K.S.A. 75-2551 is hereby amended to read as follows:
15       75-2551. Federal funds for public library service made available to the
16       state which are administered by the state librarian or state commission
17       may be used in support of any one or more regional system of cooperating
18       libraries within the provisions of such federal legislation. The use of funds
19       of any regional system of cooperating libraries shall be established by the
20       system board by contracts with boards of participating libraries, or oth-
21       erwise.
22           Participating boards shall have the power and are hereby authorized to
23       pay for services purchased from the system board.
24           Any funds appropriated by the legislature and administered by the state
25       librarian for the promotion of library services may be used to pay all or
26       part of the expenses and equipment of any regional system of cooperating
27       libraries.
28           The system board shall be subject to the cash basis and budget laws of
29       the state. The budget of the system board shall be prepared, adopted and
30       published as provided by law and hearing shall be held thereon in the
31       first week of the month of August of each year. The tax levy made pur-
32       suant to the budget shall be based upon the certified preliminary abstract
33       of property values submitted to the director of property valuation pur-
34       suant to K.S.A. 79-1604, and amendments thereto, and shall be certified
35       to the county clerks of each county in the territory of the regional system
36       of cooperating libraries.
37           Each system board is hereby authorized to levy not in excess of 3/4 mill
38       of tax to be used for library purposes on all of the taxable property within
39       the boundaries of the regional system of cooperating libraries that is not
40       within a district supporting a library with funds of the district.
41           Sec. 2. K.S.A. 79-2930 is hereby amended to read as follows: 79-
42       2930. (a) Two copies of the budget certificate giving the amount of ad
43       valorem tax to be levied and the total amount of the adopted budget of

HB 2777


  1       expenditures by fund, along with itemized budget forms for each and
  2       every fund and proof of publication of the notice of budget hearing con-
  3       taining the budget summary shall be presented to the county clerk within
  4       the time prescribed by K.S.A. 79-1801 as amended. Where action has
  5       been taken under any statute to increase the amount of tax to be levied
  6       authorized by law, a statement showing the increased amount or tax levy
  7       rate voted, or a copy of the charter resolution or ordinance making the
  8       change, shall be attached to the budget each year the change is in effect.
  9           (b) The county clerk shall make any reductions to the ad valorem tax
10       to be levied, compute the tax levy rates based on the final equalized
11       assessed valuation, and enter such on the budget certificate before at-
12       testing the budget, except that with regard to levies made under K.S.A.
13       75-2551, and amendments thereto, such levies shall be based upon the
14       certified preliminary abstract of property values submitted to the director
15       of property valuation pursuant to K.S.A. 79-1604, and amendments
16       thereto. A copy of all budgets for taxing subdivisions of the county, prop-
17       erly attested, shall be filed with the director of accounts and reports, along
18       with a copy of the tax levy rate summary required of the county treasurer
19       by K.S.A. 79-2002, and amendments thereto.
20           (c) Each fund of the adopted budget certified to the county clerk in
21       no event shall exceed the amount of ad valorem tax to be levied and the
22       proposed expenditures of such fund in the proposed budget as originally
23       published. The governing body of each taxing subdivision shall not certify
24       an amount of ad valorem taxes to be levied that is in excess of any tax
25       levy rate or amount limitations or any aggregate tax levy limitations. The
26       governing bodies, in fixing the amount may take into consideration and
27       make allowance for the taxes which may not be paid, such allowance,
28       however, shall not exceed by more than 5% the percentage of delinquency
29       for the preceding tax year.
30           Sec. 3. K.S.A. 75-2551 and 79-2930 are hereby repealed.
31           Sec. 4. This act shall take effect and be in force from and after its
32       publication in the statute book.