KANSAS OFFICE of
  REVISOR of STATUTES

This website has moved to KSRevisor.gov


 
   

 




76-6b01. Annual tax levy for institutions of higher education; apportionment; proceeds to state treasurer; disposition. (a) There is hereby levied an annual permanent state tax upon all tangible property in this state which is subject to ad valorem taxation. The tax levy shall be .6 mill in the year 2003 and 1 mill in the year 2004 and each year thereafter until changed by statute. Such tax levy shall be in addition to all other state tax levies authorized by law. Such tax levy shall be for the use and benefit of the state institutions of higher education. The proceeds of such tax levy shall be apportioned in accordance with this act.

(b) The county treasurer of each county shall make the proceeds of the tax levy provided for in this section available to the state treasurer immediately upon collection. When available the state treasurer shall withdraw from each county the proceeds of the taxes raised by such tax levy. Upon such withdrawal the state treasurer shall deposit the same in the state treasury and shall credit the same as provided in K.S.A. 76-6b02.

History: L. 1941, ch. 388, § 1; L. 1949, ch. 458, § 1; L. 1955, ch. 382, § 1; L. 1957, ch. 501, § 3; L. 1961, ch. 430, § 1; L. 1965, ch. 484, § 1; L. 1974, ch. 414, § 1; L. 1983, ch. 305, § 1; L. 2003, ch. 146, § 12; October 1.

Attorney General's Opinions:

Revenue bonds issued for state board of regents capital improvement project, creation of debt under article 11, section 6 of Kansas constitution. 96-15.

CASE ANNOTATIONS

1. Referred to; action under K.S.A. 79-1439 administrative in character; district court without authority. Harshbarger v. Board of County Commissioners, 201 Kan.592, 593, 442 P.2d 5.

2. Apportionment of moneys contained in fund established hereunder by state finance council not unconstitutional as being a usurpation of executive powers by the legislature. State ex rel., v. Bennett, 222 Kan.12, 24, 564 P.2d 1281.

3. Trial court's denial of intervention by county commissions and appraisers in action involving statewide valuation and assessment of real property examined. State ex rel. Stephan v. Kansas Dept. of Revenue, 253 Kan.412, 413, 856 P.2d 151 (1993).


 



This website has moved to KSRevisor.gov