Kansas Statutes
Article 1 - General Provisions
12-138a Initiative election on levying tax or other revenue measure.

12-138a. Initiative election on levying tax or other revenue measure. The governing body of any city shall be required to submit to a referendum the question of levying any tax or other revenue measure, authorized by the provisions of this act or other enactment referring to this act, upon the receipt of a petition signed by a number of electors of the city equal to not less than ten percent (10%) of the number of electors who voted at the last preceding regular city election. If a majority of the electors voting thereon at such election shall approve the proposed tax or other revenue measure, the governing body of such city shall then provide by ordinance for the levy of such tax or revenue measure. An election held under the provisions of this section shall be scheduled and conducted in the same manner as if an ordinance was being submitted to the electors, except that the proposition shall state the nature of the tax or revenue measure, its proposed rate and the date it would take effect.
History: L. 1977, ch. 56, § 3; May 13.

Structure Kansas Statutes

Kansas Statutes

Chapter 12 - Cities And Municipalities

Article 1 - General Provisions

12-101 Corporate powers; home rule of local affairs and government.

12-101a Authority to levy tax for general fund.

12-102 Name.

12-103 How powers exercised.

12-104 "Governing body" defined.

12-104a Cities, consolidated cities and counties; procedure for filling prolonged vacancies.

12-104b City governing body members; volunteer activities.

12-105a Uniform procedure for payment of claims and other indebtedness by municipalities; definitions.

12-105b Uniform procedure for payment of claims; presentment of claims; claims which could give rise to action under Kansas tort claims act; notice, contents, limitation on commencement of action; payments in advance of approval; auditing; approval.

12-110a Purchase, repair or replacement of certain equipment, apparatus or machinery; no-fund warrants or bonds; procedure; limitations.

12-110b Special fund for law enforcement and purchase of ambulance and firefighting equipment; tax levies, use of proceeds; protest petition and election; investment of fund.

12-110c Purchase of fire-fighting equipment; issuance of general obligation bonds; procedure; limitations.

12-110d Special fund for replacement of ambulance or emergency medical service equipment; transfer, use and budgeting of funds; municipality defined.

12-111 Fire fighting beyond territorial limits of city or township; privileges and immunities.

12-111a Exemption of certain annuities, pensions and benefits of policemen and firemen from taxes and civil liability; exception, qualified domestic relations order.

12-111b Application of 12-111a, 13-14a10, 14-10a10 and 74-4978g.

12-120 Destruction of certain records.

12-121 Same; application of act.

12-122 Reproduction of records on film.

12-123 Same; evidence in courts or administrative agencies.

12-137 Limitations and procedures for exercise of constitutional home rule power of taxation or other revenue measures; ordinance; notice; referendum.

12-138 Same; election procedure; notice of election.

12-138a Initiative election on levying tax or other revenue measure.

12-138b Continuation in effect of tax or other revenue measures.

12-138c Taxes levied under home rule; prohibition under certain circumstances.

12-140 Cities prohibited from levying taxes on income; exception.

12-142 Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception.

12-143 City vehicle tax authorized; tax situs; amount of tax.

12-144 Same; approval by election required.

12-145 Same; exemptions.

12-146 Same; use of tax proceeds.

12-147 Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes.

12-148 Same; contract provisions; apportionment of revenues.

12-149 Same; budgeting of revenues.

12-150 Agreements with county commissioners for auditing of books and records of certain political subdivisions and quasi-municipal corporations.

12-151 Property of city exempt from levy, execution and sale; judgments not lien on property.

12-152 Contracts for electric lighting of streets, hospitals and other public health facilities and for furnishing electric power to hospitals and other public health facilities.

12-153 Filing with register of deeds any ordinance or resolution creating certain special districts; duties of register of deeds.

12-154 Election to change name of city; resolution or petition therefor; similarity to name of another city, certificate of secretary of state.

12-155 Same; certification of resolution or petition; submission of proposition by county election officer.

12-156 Same; form of proposition; notice; expenses.

12-157 Same; canvass; approval of proposition, effect.

12-158 Election supplemental and alternative to other procedures.

12-171 Petty cash funds; establishment, records and reports; restoration of moneys in fund; use; bond of responsible employees.

12-183 Hospitals; maintenance and improvement; tax levies, use of proceeds.

12-184 Adoption or abandonment of forms of city government; submission to electors, how; petition; notice of election.

12-184a Form of government continued.

12-184b Forms of governments; adoption; abandonment procedures; governing body; terms of office; other.

12-185 Cities between 100,000 and 160,000 and agencies thereof operating residential property outside city; payment in lieu of taxes to school district.

12-186 Same; use of moneys by school district.

12-187 Countywide and city retailers' sales taxes; procedure for imposition; election required; rate; use of revenue; validation of certain elections; continuation in effect of certain taxes; authority for imposition; statement of purpose.

12-187a Same; power conferred to impose tax outside of boundaries.

12-189 Same; rates, general and special purposes, exceptions for certain counties; administration and collection by state; refunds; remittance to cities and counties; monthly reports; confidentiality requirements.

12-189a Same; certain sales exempt from state sales tax subject to local tax.

12-189d Sales of bingo cards, faces and instant bingo tickets; exempt.

12-191 Same; situs of taxable transactions; rules and regulations; effective date for collection of taxes; revenue in excess of budget, disposition.

12-192 Same; apportionment of revenue from countywide retailers' sales tax between county and cities located therein, exceptions; notification of state sales tax collected in county for preceding year; county clerks to provide secretary information n...

12-194 Same; city and county excise taxes prohibited, exceptions; rate increase for certain development excise taxes, election required.

12-195 Same; use of proceeds for payment of bonds prohibited; exceptions.

12-195a Same; allotment of county proceeds to townships.

12-195b Same; pledge of proceeds for payment of bonds; conditions.

12-196 Same; transfer of revenue to road and bridge fund.

12-197 Same; pledging of revenue received; procedure.

12-198 Imposition of city and county and Washburn university compensating use tax upon tangible personal property, vehicles and vessels; rate; continued exemption for provision of certain tangible personal property exempt from taxation prior to July...

12-199 Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution.

12-1,101 Tax upon gross earnings derived from money, notes and other evidence of debt; imposition by counties, cities and townships, procedure; rate of tax; petition for elimination of tax; petition to impose tax.

12-1,102 Same; definitions.

12-1,103a Same; tax situs.

12-1,104 Local option intangibles tax; filing of returns, procedure and forms; persons required to file and pay tax.

12-1,105 Same; penalty for refusal or failure to file return.

12-1,106 Same; time of payment; collection.

12-1,107 Same; disposition of tax receipts.

12-1,108 Same; inspection of returns; unlawful acts, penalty.

12-1,109 Same; exemptions.

12-1,110 Same; rules and regulations.

12-1,115 Collection of certain unpaid special assessments; action in district court for debt.

12-1,117 Municipal equipment reserve fund; purpose; investment and transfer of moneys in fund.

12-1,118 Multi-year capital improvement fund; purpose; investment and transfer of moneys in fund.

12-1,119 Consolidated street and highway fund; transfer of moneys; use of moneys.

12-1,120 Fingerprinting of chief of police; fingerprints forwarded to K.B.I. for background investigation; cost.

12-1,121 Publication of notices, advertisements or other publications; failure to publish in strict compliance with law; validity.