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79-2925. Budgets of taxing bodies; application of act; exceptions; definitions. (a) This act shall apply to all taxing subdivisions or municipalities of the state, except: (1) Townships in counties having the county road unit system which have an annual expenditure of less than two hundred dollars;

(2) any money received by such taxing subdivision or municipality as a gift or bequest;

(3) any revolving fund set up for the operation of a municipal airport. Any city, board of park commissioners, or other agency designated and authorized to operate a municipal airport is hereby authorized to set up a revolving fund for use as an operating fund, either out of the budget or out of the receipts from the operation of such airport, in an amount as may be reasonable and necessary as an operating fund for the efficient and business-like operation of such airport. The financial transactions of said airport shall be audited in accordance with the minimum standard audit program prescribed by the director of accounts and reports as other municipal funds. Profits arising from the operation of the airport after the payment of all necessary operating expenses and the establishment of the revolving fund shall be applied to reduce the tax levy for the budgeted fund under which the operation of such airport is financed;

(4) any special recreation facilities reserve set up by the board of park commissioners in any city for the repair, replacement, or addition to the recreation facilities of such city. The financial transactions of said recreation facilities shall be audited in accordance with the minimum standard audit program prescribed by the director of accounts and reports as other municipal funds. Profits arising from the coliseum events fund and the coliseum concessions, after the payment of all necessary expenses, and the establishment and maintenance of such special recreation facilities reserve shall be applied to reduce the tax levy for the budget fund under which the operation of such recreation facilities is financed; and

(5) any special recreation facilities fund set up by the board of county commissioners for the operation of a county coliseum. The financial transactions of the special recreation facilities fund shall be audited in accordance with the minimum standard audit program prescribed by the director of accounts and reports as other municipal funds. Moneys derived from the operation of a county coliseum and deposited in the special recreation facilities fund shall be applied to reduce the tax levy for the budget fund under which the operation of such county coliseum is financed.

(b) Whenever the term "fund" is used in this act it is intended to have reference to those funds which are authorized by statute to be established. "Fund" is not intended to mean the individual budgeted items of a fund, but is intended to have reference to the total of such individual items.

(c) Whenever the term "director" is used in this act it shall mean the state director of property valuation.

History: L. 1933, ch. 316, § 1; L. 1933, ch. 121, § 1 (Special Session); L. 1941, ch. 377, § 1; L. 1945, ch. 92, § 2; L. 1959, ch. 62, § 3; L. 1969, ch. 446, § 1; L. 1971, ch. 185, § 19; L. 1975, ch. 498, § 1; L. 1980, ch. 89, § 4; July 1.

Cross References to Related Sections:

Special recreation reserve account in cities over 200,000, see 13-1348d.

Cash-basis law exemption, see 10-1116.

Law Review and Bar Journal References:

Act of 1941 discussed, Fred E. Gulick, 14 J.B.A.K. 100 (1945).

1953-55 survey of taxation law, Leslie T. Tupy, 4 K.L.R. 313, 314 (1955).

Budget law discussed in comment on the Kansas watershed district act, 7 K.L.R. 376, 385 (1959).

"Constitutional Law: Federal Rights and State Immunity—An Unresolved Conflict," Alice M. Fitzgerald, 17 W.L.J. 194, 198 (1977).

Attorney General's Opinions:

Budgeting for salaries and expenses for planning zoning commission. 80-120.

Ambulance service; reimbursement of other taxing districts. 80-156.

Counties; public improvements; use of special maintenance funds. 80-167.

Use of funds derived from tax levy for maintenance and operation of hospital in third-class cities and townships. 80-170.

Board of public utilities is not subject to cash basis and budget laws. 80-222.

Second-class city and township hospital districts; powers and duties of boards of directors. 80-250.

Budget law; application to year-end transactions. 81-56.

Budget of county extension council. 81-132.

Township hospitals; medical clinics. 82-6.

Establishment of township funds—transfer of money between funds. 84-22.

Disbursing of budget funds by sheriff. 84-30.

Application of act to budgets of taxing bodies. 84-34.

Alcohol and drug safety action fund; under control of municipal court. 85-68.

Classification and designation of roads in a noncounty road system. 85-172.

Aggregate tax levy limitations; mandatory tax lid. 87-158.

Airports; revolving funds; cash-basis laws; excess indebtedness. 88-1.

County treasurers; ad valorem tax reduction funds; distribution to political subdivisions. 88-55.

County ambulance service; tax levy; home rule powers. 88-63.

Municipal libraries; bonds and warrants; cash-basis law. 93-45.

County levies for maintenance of library to be deposited in separate fund; fund defined. 97-35.

Expenditures and purchasing by county elected officials; powers and duties of board of county commissioners. 1999-29.

Payment for utility services by unified school district. 2001-09.

County may not create a special sheriff fund or tax. 2006-5.

CASE ANNOTATIONS

1. Cited in holding city tax levies must conform to budget. City of Independence v. Smith, 138 Kan. 484, 485, 26 P.2d 268.

2. Rights acquired under K.S.A. 79-2920 through 79-2924 not affected by repeal by this act. Chicago, R. I. & P. Rly. Co. v. Paul, 139 Kan. 795, 797, 33 P.2d 304.

3. Cited in holding contract for improvement and subleasing Kansas City wharf invalid. State, ex rel., v. Kansas City, 140 Kan. 471, 480, 37 P.2d 18.

4. Excessive levy is insufficient basis for recovery of protested taxes. Kurn v. Miami County Comm'rs, 141 Kan. 7, 8, 40 P.2d 321.

5. Purpose of act mentioned. Day v. Cowley County Comm'rs, 146 Kan. 492, 499, 71 P.2d 871.

6. "Taxing subdivision" is subdivision authorized to levy taxes; library board not "taxing subdivision." Fort Scott Board of Library Directors v. Drake, 147 Kan. 157, 158, 159, 75 P.2d 275.

7. Purpose of cash-basis, budget and tax-limitation laws discussed in holding them inapplicable to K.S.A. 19-1503, 19-1505. State, ex rel., v. Republic County Comm'rs, 148 Kan. 376, 381, 82 P.2d 84.

8. Purpose of act discussed; applies to statutory claims. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 462, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043.

9. Contingent fee contract with lawyer to collect delinquent taxes valid. Edwards County Comm'rs v. Simmons, 159 Kan. 41, 57, 151 P.2d 960.

10. Budget law did not repeal or affect drainage district law or assessments. McCall v. Goode, 168 Kan. 361, 362, 363, 212 P.2d 209.

11. Budget law inapplicable to tax levy authorized by vote of electors. Washington Township v. Hart, 168 Kan. 650, 651, 215 P.2d 180.

12. Items of county general fund are not required to be budgeted. State, ex rel., v. Board of County Comm'rs, 173 Kan. 544, 549, 250 P.2d 556.

13. Quo warranto action to oust county commissioner for violation of act; denied for failure to comply with appellate rules of court. State, ex rel., v. Doerschlag, 197 Kan. 302, 416 P.2d 257.

14. Cited in determining tax status of certain municipally owned property. Board of County Commissioners, 206 Kan. 438, 439, 441, 480 P.2d 81.

15. Referred to; school board not immune from liability to teachers for failure to afford rights under 14 th amendment to pretermination hearing. Unified School District No. 480 v. Epperson, 551 F.2d 254, 260.

16. Applied; board had authority to order operation of traffic safety program discontinued. Gonser v. Board of County Commissioners, 1 Kan. App. 2d 57, 62, 63, 562 P.2d 102.

17. School board not immune from liability to teachers for failure to afford rights under 14 th amendment to pretermination hearing. Unified School Dist. No. 480 v. Epperson, 583 F.2d 1118, 1123.

18. Cited; election by firemen to come under workers' compensation (K.S.A. 44-505d) must be before August 1 for coverage next budget year. City of Wichita v. Wichita Firemen's Relief Ass'n, 238 Kan. 122, 127, 708 P.2d 201 (1985).

19. City's two-year agreement with firefighters' union determined not in violation of budget law or cash-basis law. International Ass'n of Firefighters v. City of Lawrence, 14 Kan. App. 2d 788, 790, 798 P.2d 960 (1990).


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