Submission of adopted budgets and additional information to county clerk; electronic filing; use of budget information and tax to be levied from previous year in certain circumstances; duties of county clerk; limitation on taxes levied, exception.
K.S.A. 79-2930
in effect79-2930. Submission of adopted budgets and additional information to county clerk; electronic filing; use of budget information and tax to be levied from previous year in certain circumstances; duties of county clerk; limitation on taxes levied, exception.
(a) Two copies of the budget certificate giving the amount of ad valorem tax to be levied and the total amount of the adopted budget of expenditures by fund, along with itemized budget forms for each and every fund and proof of publication of the notice of budget hearing containing the budget summary shall be presented to the county clerk within the time prescribed by K.S.A. 79-1801 , and amendments thereto. All such budget information shall be filed electronically with the county clerk. Where action has been taken under any statute to increase the amount of tax to be levied authorized by law, a statement showing the increased amount or tax levy rate voted, or a copy of the charter resolution or ordinance making the change, shall be attached to the budget each year the change is in effect. If any taxing subdivision does not present or file such budget information with the county clerk by 5:00 p.m. on October 1, then the county clerk shall use the previous year's budget information and amount of ad valorem tax to be levied of such taxing subdivision.
(b) The county clerk shall make any reductions to the ad valorem tax to be levied, compute the tax levy rates based on the final equalized assessed valuation, and enter such on the budget certificate before attesting the budget, except that with regard to levies made under K.S.A. 75-2551 , and amendments thereto, such levies shall be based upon the certified preliminary abstract of property values submitted to the director of property valuation pursuant to K.S.A. 79-1604 , and amendments thereto. On or before December 31 each year, a copy of all budgets for taxing subdivisions of the county, properly attested, shall be filed with the director of accounts and reports, along with a copy of the tax levy rate summary. All such budget information shall be filed electronically with the director of accounts and reports.
(c) Each fund of the adopted budget certified to the county clerk in no event shall exceed the amount of ad valorem tax to be levied and the proposed expenditures of such fund in the proposed budget as originally published. The governing body of each taxing subdivision shall not certify an amount of ad valorem taxes to be levied that is in excess of any tax levy rate or amount limitations or any aggregate tax levy limitations. The governing bodies, in fixing the amount may take into consideration and make allowance for the taxes which may not be paid, except that such allowance shall not exceed by more than 5% the percentage of delinquency for the preceding tax year.
L. 1933, ch. 316, § 6; L. 1941, ch. 377, § 5; L. 1970, ch. 387, § 3; L. 1974, ch. 364, § 28; L. 1981, ch. 379, § 5; L. 2006, ch. 205, § 11; L. 2008, ch. 163, § 3; L. 2022, ch. 63, § 36; L. 2025, ch. 128, § 5; May 8.
Cross References to Related Sections:
Certification of levies, see 79-1801.
Attorney General's Opinions:
Budget law; certification of tax levies and adopted budgets. 82-1.
Groundwater management districts; budget law inapplicable. 82-220.
Ad valorem tax to be levied restricted by published proposed budget. 82-265.
Certification of budget after statutory deadline date; time for certification of school levies. 86-127.
CASE ANNOTATIONS
1. Reduction of city tax levies by county clerk upheld. City of Independence v. Smith, 138 Kan. 484, 485, 26 P.2d 268.
2. 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.
3. Budget law inapplicable to tax levy authorized by vote of electors. Washington Township v. Hart, 168 Kan. 650, 651, 652, 655, 215 P.2d 180.
4. Mentioned; budgets adopted under K.S.A. 2-610 not subject to later change. State, ex rel., v. Belt, 175 Kan. 330, 331, 333, 264 P.2d 883.
5. Cited; statutory duty of county to collect taxes on property which escaped taxation (K.S.A. 79-1427a) and to correct, examined. In re application of U.S.D. No. 437 for Tax Relief, 243 Kan. 555, 557, 757 P.2d 314 (1988).
Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_029_0030.htmlFetched: 10/20/2026