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10-1101. Definitions. The following words, terms and phrases, when used in this act, shall have the meanings respectively ascribed to them in this section, except in those instances where the context clearly indicates a different meaning:

(a) "Municipality" means any county, township, city, municipal university, school district, community college, drainage district and any other taxing district or political subdivision of the state which is supported with tax funds.

(b) "Governing body" means the governing body of a municipality.

(c) "Person" means any person, partnership, association or corporation.

(d) "Claim" means any claim arising on contract express or implied, or a claim determined by final judgment, but shall not include claims arising from alleged tort or negligence on the part of the municipality.

History: L. 1933, ch. 319, § 1; L. 1972, ch. 40, § 1; L. 1994, ch. 117, § 1; July 1.

Law Review and Bar Journal References:

The municipal cash-basis act, Claude I. DePew, 1 J.B.A.K. 291 (1933).

Budget law provisions discussed. Fred E. Gulick, 14 J.B.A.K. 100 (1945).

Attorney General's Opinions:

County hospital boards may not use private financing to acquire medical clinics. 81-37.

Purchase of buildings by county mental health centers. 81-49.

Application of cash-basis law to year-end transactions. 81-56.

Exemption for registration of municipally owned fire trucks; county is a municipality. 81-89.

Election expenses of candidates and organizations; reporting requirements applicable to counties. 81-129.

Lease-purchase and installment-purchase agreements under the cash-basis law. 82-46. 82-79.

Public airport authority; cash-basis law; power to borrow money. 82-158.

County clerks; records and accounts; cash-basis law; payment of claims act. 83-149.

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

Lease or installment purchase agreements; when allowed. 85-167.

Cash-basis for municipalities; public wholesale water supply district act. 87-83.

City may sublease public park land for construction and maintenance of a public golf course. 87-88.

County hospital boards; authority; agreements creating potential indebtedness of county. 87-187.

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.

Conditions which permit annexation by cities; ordinances; actions challenging validity. 88-138.

Lease or installment-purchase agreements; contracts for services. 89-16.

Creating indebtedness in excess of funds unlawful; exceptions. 89-28.

Powers of county commission to reduce county treasurer's salary. 91-65.

Conservation districts; powers; lease-purchase agreements. 92-121.

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

Fire district governing body; powers; cash-basis law. 93-95.

Conservation district is subject to cash-basis law; lease purchase agreements, authority. 96-2.

Authority for determining compensation of hospital board members vested in county commissioners but hospital board may contract with hospital administrator. 1999-46.

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

Cash basis law not violated for president of community college to receive three-year contract, provided funds are available and paid at end of payroll period for work accomplished. 2003-8.

County policy for paid time-off does not violate cash-basis law if obligation is contingent on future events. 2007-25.

Consolidated unified school district is bound by neighborhood revitalization interlocal cooperation agreement of school district that is consolidated. 2008-19.

CASE ANNOTATIONS

1. Act construed and held not invalid for any reasons cited. State, ex rel., v. Board of Education, 137 Kan. 451, 21 P.2d 295.

2. Act referred to in action to enjoin reorganization agreement of failed bank. City of Holton v. Jackson County Comm'rs, 138 Kan. 163, 166, 23 P.2d 605.

3. Refunding of overdrawn funds held proper; purpose of act discussed. State, ex rel., v. Toy, 138 Kan. 166, 23 P.2d 601.

4. Act demands a liberal construction. Drum v. French, 138 Kan. 277, 25 P.2d 579.

5. Judgment is valid indebtedness required to be paid or refinanced. Citizens Bank of Weir v. Cherokee Township, 138 Kan. 282, 284, 25 P.2d 1019.

6. Cited in action by county to recover taxes wrongfully distributed. Greenwood County Comm'rs v. School District, 139 Kan. 297, 298, 31 P.2d 723.

7. Protested tax claim held valid and action timely brought. Girard Gas Co. v. Crawford County Comm'rs, 139 Kan. 452, 453, 32 P.2d 226.

8. Right of county to recover taxes wrongfully distributed discussed. Harvey County Comm'rs v. School District, 139 Kan. 457, 32 P.2d 812; Woodson County Comm'rs v. City of Yates Center, 139 Kan. 519, 32 P.2d 209.

9. County's claim against city for election expenses held properly presented. City of Weir v. Cherokee County Comm'rs, 140 Kan. 30, 33 P.2d 1108.

10. Act applies to claim of one municipality against another. Levant Consolidated Dist. v. Colby Comm. High School, 140 Kan. 561, 38 P.2d 684.

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

12. Cited; tax limitation law did not repeal K.S.A. 39-3a06 and K.S.A. 39-3a07. Muillhaubt v. McKee, 141 Kan. 181, 184, 40 P.2d 363.

13. Claim presented hereunder disallowed as contract with city not established. Giant Mfg. Co. v. City of Wamego, 141 Kan. 329, 41 P.2d 744.

14. Cited in refusing to compel mayor to sign park improvement contract. City of Iola v. Hobart, 141 Kan. 709, 716, 42 P.2d 977.

15. Act is inapplicable to indebtedness or financial affairs of the state. State, ex rel., v. Barton County Comm'rs, 142 Kan. 624, 626, 51 P.2d 33.

16. Claim against school district not properly presented; recovery denied. Harlow v. School District, 143 Kan. 162, 53 P.2d 467.

17. Issuance of county warrant is illegal when no funds on hand. State, ex rel., v. Hardwick, 144 Kan. 3, 9, 57 P.2d 1231.

18. "Claim" includes assigned school warrant registered under K.S.A. 10-807. Woodson County Comm'rs v. Rural H.S. Dist., 145 Kan. 399, 401, 65 P.2d 574.

19. Teacher's contract creating indebtedness in excess of funds held void. Patterson v. Montgomery County Comm'rs, 145 Kan. 559, 562, 66 P.2d 400.

20. Term "implied contract" includes contracts implied in law; action by school district to recover money wrongfully allocated held "claim." Edson Consolidated School Dist. v. School Dist. No. 64, 145 Kan. 847, 848, 67 P.2d 567.

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

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

23. City's claim against county for street maintenance held within act and barred. City of Valley Falls v. Jefferson County Comm'rs, 148 Kan. 429, 430, 431, 82 P.2d 1088.

24. 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.

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

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

27. Mentioned; refusal to review quo warranto proceeding decision. State, ex rel., v. Doerschlag, 197 Kan. 302, 416 P.2d 257.

28. Where city over issues notes in violation of cash-basis law, provisions of K.S.A. 84-8-202 fixes responsibility. Farmers State Bank & Trust Co. of Hays v. City of Yates Center, 229 Kan. 330, 338, 624 P.2d 971.

29. County employee has no tort action against commissioners for violation of cash-basis law. Greenlee v. Board of Clay County Comm'rs, 241 Kan. 802, 808, 740 P.2d 606 (1987).

30. City's two-year agreement with firefighters' union not in violation of budget law or cash-basis law. International Ass'n of Firefighters v. City of Lawrence, 14 Kan. App. 2d 788, 802, 798 P.2d 960 (1990).

31. Bonding provisions of K.S.A. 12-1770 et seq. for auto race track do not violate cash basis law. State ex rel. Tomasic v. Unified Gov't of Wyandotte County/Kansas City, 265 Kan. 779, 803, 962 P.2d 543 (1998).

32. Administrative ordinance not subject to initiative and referendum; principles discussed whether ordinance administrative or legislative. McAlister v. City of Fairway, 289 Kan. 391, 212 P.3d 184 (2009).

33. Kansas superintendent plausibly alleged a protected property interest based on the termination of his contract; a possibly illegal benefits clause did not strip the school board of all power to enter into a contract with the superintendent; the post-termination benefits clause did not violate the Kansas cash basis law. Gilhaus v. Gardner Edgerton Unified Sch. Dist. No. 231, 138 F. Supp. 3d 1228, 1238 (D. Kan. 2015).


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