12-148. Same; contract provisions; apportionment of revenues. Contracts for the payment of service charges in lieu of taxes shall provide for the making of payments thereunder to the county treasurer of the county receiving such payments or the county in which any other taxing subdivision receiving such payments is located. The county treasurer shall apportion and pay moneys from such payments in the following manner: (1) If the contract under which such payment is made with a single taxing subdivision and designates the fund or funds to which such revenue shall be applied, the county treasurer shall place such revenue in the designated fund or funds of such subdivision;
(2) if the contract is made with a single taxing subdivision but does not specify the fund or funds to which the revenue shall be applied the county treasurer shall apportion such revenue among the tangible property tax supported funds of the taxing subdivision, except bond and interest funds, in the proportion that the tax levy for each such fund bears to the total of all tax levies made for all such funds;
(3) if the contract provides for the allocation of such revenue to more than one taxing subdivision but designates the particular funds of such subdivisions to which the same shall be applied, the county treasurer shall allocate such funds in the manner provided in the contract;
(4) if the contract provides for the allocation of such revenue to more than one taxing subdivision but does not designate the fund or funds to which the same shall be applied the county treasurer shall apportion and pay moneys from such payments into the several tangible property tax supported funds of such taxing subdivisions, other than bond and interest funds, in the proportion that the tax levy for each of such funds bears to the total of the tax levies made for such funds of such subdivisions.
History: L. 1969, ch. 81, § 2; July 1.
Structure 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.
12-104 "Governing body" defined.
12-104a Cities, consolidated cities and counties; procedure for filling prolonged vacancies.
12-104b City governing body members; volunteer activities.
12-111 Fire fighting beyond territorial limits of city or township; privileges and immunities.
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.
12-138 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.
12-143 City vehicle tax authorized; tax situs; amount of tax.
12-144 Same; approval by election required.
12-146 Same; use of tax proceeds.
12-148 Same; contract provisions; apportionment of revenues.
12-149 Same; budgeting of revenues.
12-151 Property of city exempt from levy, execution and sale; judgments not lien on property.
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.
12-183 Hospitals; maintenance and improvement; tax levies, use of proceeds.
12-184a Form of government continued.
12-186 Same; use of moneys by school district.
12-187a Same; power conferred to impose tax outside of boundaries.
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.
12-195 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.
12-1,105 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.
12-1,110 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.