Session of 1999
SENATE BILL No. 300
By Committee on Judiciary
9 AN ACT concerning property taxation; relating to tax levy rate limitations
10 on certain governmental units; amending K.S.A. 79-5028 and repealing
11 the existing section.
13 Be it enacted by the Legislature of the State of Kansas:
14 Section 1. K.S.A. 79-5028 is hereby amended to read as follows: 79-
15 5028. The provisions of K.S.A. 79-5021 to 79-5036, inclusive, and amend-
16 ments thereto, shall not apply to or limit the levy of taxes for the payment
18 (a) Principal and interest upon state infrastructure loans, bonds, tem-
19 porary notes, no-fund warrants and payments made to a public building
21 (b) judgments, settlements and expenses for protection against lia-
22 bility to the extent such expenses are authorized by article 61 of chapter
23 75 of the Kansas Statutes Annotated and amendments thereto;
24 (c) employer contributions for social security, workers compensation,
25 unemployment insurance, health care costs, employee benefit plans, and
26 employee retirement and pension programs;
27 (d) expenses incurred by counties for district court operations under
28 the provisions of K.S.A. 20-348 or 20-349, and amendments thereto, and
29 expenses incurred by counties for the detention of juveniles;
30 (e) expenses incurred by counties for payment of out-district tuition
31 to community colleges pursuant to K.S.A. 71-301, and amendments
32 thereto, and expenses incurred by counties and townships for payment
33 of out-district tuition to municipal universities pursuant to K.S.A. 13-
34 13a26, and amendments thereto;
35 (f) expenses incurred for the first time on and after January 1, 1996,
36 by cities in effectuating programs specifically enacted and administered
37 for the purpose of preventing juvenile delinquency and crime;
38 (g) expenses incurred by any taxing subdivision for rebates to owners
39 of property in connection with a neighborhood revitalization program
40 instituted in accordance with K.S.A.
1997 1998 Supp. 12-17,114 et seq.,
41 and amendments thereto;
42 (h) expenses incurred by any taxing subdivision necessary to interface
43 with the state criminal justice information system
SB 300 2
1 (i) expenses incurred by cities, counties or any other taxing subdivi-
2 sion necessary for compliance with the Americans with disabilities act.
3 The provisions of K.S.A. 79-5021 to 79-5036, inclusive, and amend-
4 ments thereto, do not apply to the tax levies authorized or required under
5 K.S.A. 19-4004, 19-4011, 65-212 and 65-215 and amendments thereto.
6 Amounts produced from any taxes levied for purposes specified in this
7 section shall not be used in computing any aggregate limitation under the
8 provisions of this act. In addition, amounts needed to be produced from
9 the levy of taxes by a taxing subdivision to replace the difference between
10 the amount of revenue estimated to be received by such taxing subdivision
11 pursuant to K.S.A. 79-5101 et seq., and amendments thereto, in 1990,
12 and the amount of such revenue estimated to be received by such taxing
13 subdivision in each year thereafter shall not be used in computing any
14 aggregate limitation under the provisions of this act. On or before June
15 1 of each year, information necessary to make such computation shall be
16 provided to each taxing subdivision by the appropriate county treasurer.
17 Sec. 2. K.S.A. 79-5028 is hereby repealed.
18 Sec. 3. This act shall take effect and be in force from and after its
19 publication in the statute book.