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79-2929. Proposed budget; amendments; public hearing; notice, publication and contents. Prior to the filing of the adopted budget with the county clerk, the governing body of each taxing or political subdivision or municipality shall meet for the purpose of answering and hearing objections of taxpayers relating to the proposed budget and for the purpose of considering amendments to such proposed budget. The governing body shall give at least 10 days' notice of the time and place of the meeting by publication in a weekly or daily newspaper of the county having a general circulation therein. Such notice shall include the proposed budget and shall set out all essential items in the budget except such groupings as designated by the director of accounts and reports on a special publication form prescribed by the director of accounts and reports and furnished with the regular budget form. Such form shall also include the revenue neutral rate as provided in K.S.A. 2023 Supp. 79-2988, and amendments thereto. The notice of a governing body of any taxing subdivision or municipality having an annual expenditure of $500 or less shall specify the time and place of the meeting required by this section but shall not be required to include the proposed budget of such taxing subdivision or municipality.

History: L. 1933, ch. 316, § 5; L. 1941, ch. 377, § 4; L. 1970, ch. 387, § 2; L. 1978, ch. 402, § 1; L. 1981, ch. 173, § 79; L. 2021, ch. 9, § 6; April 1.

Law Review and Bar Journal References:

Amendment of 1941 mentioned, Fred E. Gulick, 14 J.B.A.K. 100, 102 (1945).

Article discussing open meeting requirements in Kansas, Jerry L. Harper, 43 J.B.A.K. 257, 259 (1974).

Attorney General's Opinions:

City of second class and township hospital districts; powers and duties of boards of directors. 80-250.

Groundwater management districts; budget law inapplicable. 82-220.

Ad valorem tax to be levied restricted by published proposed budget. 82-265.

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


1. Rural high-school district board without authority to adopt budget by proceeding hereunder. School Board v. Rupp, 152 Kan. 636, 642, 106 P.2d 669.

2. Section not applicable to budgets adopted under K.S.A. 2-610. State, ex rel., v. Belt, 175 Kan. 330, 331, 333, 264 P.2d 883.

3. Mentioned in action involving collective negotiations of teachers' association with school board; budget timetable discussed. National Education Association v. Board of Education, 212 Kan. 741, 754, 512 P.2d 426.

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