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79-2935. Creation of indebtedness in excess of budget unlawful; exceptions. It shall be unlawful for the governing body of any taxing subdivision or municipality in any budget year to create an indebtedness in any manner or in any fund after the total indebtedness created against such fund shall equal the total amount of the adopted budget of expenditures for such fund for that budget year. Any indebtedness incurred by the governing body or any officer or officers of such taxing subdivision or municipality in excess of said amount shall be void as against such taxing subdivision or municipality: Provided, That indebtedness may be created in excess of the total amount of the adopted budget of expenditures for the current budget year only when payment has been authorized by a vote of the municipality, or when provision has been made for payment by the issuance of bonds, or when provision has been made for payment by the issuance of warrants authorized by the commission in accordance with the provisions of K.S.A. 79-2938, 79-2939 and 79-2940.

History: L. 1933, ch. 316, § 11; L. 1941, ch. 377, § 10; June 30.

Attorney General's Opinions:

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

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

Lease or installment — purchase agreements. 84-117.

Taxation; miscellaneous provisions; creation of indebtedness in excess of budget is void. 86-104.

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

County commissioners' authority over employment of assistants by county treasurer. 89-131.

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

CASE ANNOTATIONS

1. School-district treasurer and his bondsmen liable for expenditure for purposes outside budget. Superior Grade School District No. 110 v. Rhodes, 147 Kan. 29, 30, 75 P.2d 251.

2. Petition for county building under K.S.A. 19-1503 held equivalent to an election; act inapplicable. State, ex rel., v. Republic County Comm'rs, 148 Kan. 376, 378, 381, 382, 82 P.2d 84.

3. Purpose of act discussed; applies to statutory claims. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 462, 463, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043.

4. Township's lease purchase contract for road machinery held invalid hereunder. J. D. Adams Co. v. Dor Township, 153 Kan. 623, 624, 625, 626, 627, 628, 631, 113 P.2d 138.

5. Act applies to liabilities created by statute. Gridley High School Dist. v. Woodson County Comm'rs, 155 Kan. 407, 408, 409, 410, 411, 125 P.2d 383.

6. School district's tuition claim against county not in county budget; claim cannot be paid. Gridley High School Dist. v. Woodson County Comm'rs, 155 Kan. 407, 408, 409, 410, 411, 125 P.2d 383.

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

8. County may legally expend money in excess of budget in emergency. Panhandle Eastern Pipe Line Co. v. Board of County Comm'rs, 165 Kan. 276, 277, 194 P.2d 519.

9. Budget law inapplicable to tax levy authorized by vote of electors. Washington Township v. Hart, 168 Kan. 650, 651, 654, 655, 215 P.2d 180.

10. Financing of flood control plan of watershed district not violation hereof. Barten v. Turkey Creek Watershed Joint District No. 32, 200 Kan. 489, 497, 506, 507, 438 P.2d 732.

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

12. Locality of loans of public moneys to private individuals for public purposes and to promote general welfare upheld. Duckworth v. City of Kansas City, 243 Kan. 386, 392, 758 P.2d 201 (1988).

13. 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, 791, 798 P.2d 960 (1990).

14. Loan guaranty by city was evidence of indebtedness and void because cash-basis and budget law prohibit a city from creating indebtedness when it did not have funds on hand for that purpose. Farmers Bank & Trust v. Homestead Cmty. Dev., 58 Kan. App. 2d 877, 476 P.3d 1 (2020).


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