Session of 2000
HOUSE BILL No. 2752
By Representative O'Brien
9 AN ACT relating to public libraries; concerning the basis for property
10 tax 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: 75-
15 2551. Federal funds for public library service made available to the state
16 which are administered by the state librarian or state commission may be
17 used in support of any one or more regional system of cooperating li-
18 braries 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
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
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
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.