MUNICIPAL TAX LEVIES

K.S.A. ch. 79, art. 40

in effect

K.S.A. 79-4001 General improvements for library purposes; tax levy, use of proceeds; election required.

79-4001. General improvements for library purposes; tax levy, use of proceeds; election required. Any municipality, as the same is defined in K.S.A. 10-1101 , is hereby authorized to make an annual tax levy not to exceed two mills for the purpose of creating and providing a special fund to be used in making any general improvement which such municipality is authorized by law to make, or, to be used to remodel, construct, reconstruct, furnish and equip an addition or annex to any library being operated and maintained by such municipality, and in the case of cities, counties and school districts, to pay a portion of the principal and interest on bonds issued by cities under the authority of K.S.A. 12-1774 , and amendments thereto, for the financing of redevelopment projects upon property located in such county or such school district. The governing body of such municipalities shall by resolution submit the question of making such levy to the qualified electors of the municipality at any general election or at a special election called for such purpose. The question as stated on the ballot shall show the nature of the improvement contemplated, the total amount to be raised by taxes, and the period over which such levy is to be made, which shall in no case exceed ten (10) years. If a majority of those voting on such proposition vote in favor thereof, the governing body shall make said levy and create such fund, the principal and interest thereof to be used for the purpose authorized. Such levy shall be in addition to all other levies authorized by law and none of the limitations of article 19 of chapter 79 of the Kansas Statutes Annotated, or acts amendatory thereof or supplemental thereto, shall apply to such levy. Whenever tax levies have been approved and the fund created as provided for in this section in any city, and thereafter, it becomes evident that the city will be unable to use the fund for the specific purposes herein provided for because of urban renewal plans approved by the federal government providing for the removal of the library building, the governing board of such city shall be and is hereby authorized to use such fund so accumulated for the purposes of purchasing and improving a library or sites, constructing, furnishing, equipping, remodeling or making additions to library buildings, and may continue to make the tax levy for the purposes hereinbefore specified for the period provided, but not to exceed a total of ten (10) years in any case; and said governing board is further authorized to use such funds derived from tax levies to prepay rent under leases with a public building commission as provided for under K.S.A. 12-1757 et seq., and acts amendatory thereof. L. 1949, ch. 490, § 1; L. 1955, ch. 426, § 1; L. 1968, ch. 171, § 1; L. 1979, ch. 52, § 198; July 1.

K.S.A. 79-4002 Same; expenditures from fund; bonds.

79-4002. Same; expenditures from fund; bonds. At any time after fifty percent of the amount proposed to be raised has been collected the governing body of the municipality may make expenditures from the fund for architectural or engineering services, for the purchase of ground, for the construction of a building and the equipping thereof as authorized at the time of creating such fund. Should there be insufficient moneys in such fund at the time the governing body desires to make such expenditures, said governing body may issue and sell bonds of the municipality in an amount not to exceed twenty-five percent of the total amount authorized for the special fund to supplement the funds on hand. Nothing in this act shall prevent the use by the governing body of any available federal or state aid in the making of the improvement. L. 1949, ch. 490, § 2; June 30.

K.S.A. 79-4003 Same; bonds to supplement special fund; election; notice; use of moneys.

79-4003. Same; bonds to supplement special fund; election; notice; use of moneys. Whenever a majority of the electors voting at a bond election in any municipality, as the same is defined in K.S.A. 10-1101 , shall vote in favor of the issuance of bonds of such municipality for the purpose of providing funds for the purchase or acquisition of a site and the construction thereon of a new public library building, and prior thereto, under the authority of and in compliance with K.S.A. 79-4001 , said municipality has levied taxes and created and provided a special fund to be used to remodel, construct, reconstruct, furnish and equip an addition or annex to the library then being operated and maintained by said municipality, and said moneys in such special fund have not been expended for the purpose for which originally levied or appropriated, then, all moneys theretofore or thereafter credited to such special fund shall be used to supplement the moneys derived from the issuance of the bonds for the purchase or acquisition of a site and the construction thereon of a new public library building or may be used to furnish and equip such new library: Provided, That the notice of the bond election for the issuance of bonds for such new public library building and the question on the ballot used at such bond election shall state that all moneys theretofore or thereafter credited to said special fund will be used to supplement the moneys derived from the issuance of the bonds or to furnish and equip the new library building. L. 1961, ch. 80, § 1; March 6.

Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch79.htmlFetched: 10/20/2026