17-1374. Same; acquisition of land; no-fund warrants. (a) Whenever the board of trustees of any cemetery organized pursuant to K.S.A. 17-1342, and amendments thereto, determines it is necessary to acquire land to enlarge the cemetery and revenues are insufficient to finance the cost of acquisition of such land, the board shall adopt a resolution of intent to make application to the state board of tax appeals for authority to issue no-fund warrants to pay for the cost of such land and to have such land surveyed, platted into burial lots and otherwise prepared for burial purposes. The notice of intent shall be approved by a majority of the board of trustees. The notice of intent shall state the following: (1) A copy of the budget adopted for the current budget year; (2) the tax rate currently imposed; (3) the statutory tax levy authority of the district; (4) the proposed cost of acquisition of such land; and (5) a detailed explanation for the need of such land and why there are insufficient revenues to finance the cost of acquisition of such land.
Such resolution of intent shall be published once each week for two consecutive weeks in a newspaper of general circulation within the cemetery district. If within 30 days after the last publication of the resolution, a petition signed by at least 5% of the qualified voters of the cemetery district requesting an election upon such question, an election shall be called and held thereon. Such election shall be called and held in the manner provided by the general bond law, and the cost of the election shall be borne by the cemetery district. If no protest or no sufficient protest is filed or if an election is held and the proposition carries by a majority of those voting thereon, the board of directors may submit an application which conforms to the resolution of intent to the state board of tax appeals.
(b) If the state board of tax appeals finds that the evidence submitted in support of the application shows:
(1) The need for the acquisition of such land; (2) that there are insufficient revenues to pay for the cost of such acquisition and preparation of such land for burial purposes; and (3) the tax levying authority is insufficient to generate the revenues necessary to pay for the cost of acquisition and preparation of such land for burial purposes, the board may authorize the issuance of no-fund warrants for the payment of the cost of acquisition of such land and preparation of such land for burial purposes. The amount of such warrants shall not exceed $35,000.
(c) No order for the issuance of such no-fund warrants shall be made without a public hearing before the state board of tax appeals conducted in accordance with the provisions of the Kansas administrative procedure act. Notice of such hearing shall be published at least twice in a newspaper of general circulation within the cemetery district applying for such authority at least 10 days prior to such hearing. The notice shall be in a form prescribed by the state board of tax appeals. The cost of such publication shall be paid by the cemetery district. Any taxpayer of the cemetery district may file a written protest against such application. Any member of the board of trustees of the cemetery district may appear and be heard in person at such hearing in support of the application. All records and findings of such hearings shall be subject to public inspection. Warrants issued pursuant to this section shall be paid no later than 15 years after issuance. The board of trustees may levy a tax sufficient to pay such warrants. Such tax levies may be levied outside of the aggregate tax levy limit prescribed by law.
History: L. 1999, ch. 134, § 1; L. 2008, ch. 109, § 38; L. 2014, ch. 141, § 32; July 1.
Structure Kansas Statutes
Article 13 - Cemetery Corporations
17-1302 Cemetery lots; disposition.
17-1302a Replatting of areas of certain cemeteries established by religious corporations.
17-1303 Owners of lots as members of corporation.
17-1304 Replatting cemetery previously chartered.
17-1305 Private burying grounds; control by county clerk; actions for damages.
17-1307 Cemeteries in or near cities; capital stock; directors; powers.
17-1309 Same; conveyance of lots.
17-1310 Same; control of lands; replatting.
17-1311a Same; misuse of the permanent maintenance fund, criminal penalty.
17-1311b Funds in a permanent maintenance fund not subject to legal process.
17-1312 Same; trustee, when; trust instruments, provisions; reporting requirements.
17-1312b Audit or examination of books and accounts; examination of officers, employees and agents.
17-1312c Same; interference with or refusal to submit to examination; appointment of receiver.
17-1312d Maintenance fund; failure to establish or maintain; forfeiture of cemetery corporation.
17-1312f Application of act; exceptions.
17-1313 Cemeteries in or near cities; dissolution.
17-1316 Cemetery corporations in or adjacent to cities of more than 40,000.
17-1317 Same; permanent care fund.
17-1319 City or association; permanent maintenance fund; use and investment.
17-1321 Same; control; custodian, bond.
17-1324 Plans for mausoleums or vaults; approval by secretary of health and environment.
17-1325 Crypts and catacombs; construction.
17-1326 Same; sealing burial structure; reinterment.
17-1328 Sale of lands of abandoned cemeteries.
17-1329 Same; use of proceeds.
17-1330a Same; withdrawal of cemetery; petition.
17-1330b Same; inclusion of adjoining territory; resolution, hearing, publication.
17-1332 Same; filing offer to convey property; abandoned cemeteries.
17-1333 Same; annual meetings; powers of electors.
17-1333a Same; election of directors; vacancies.
17-1334 Same; meetings of directors; election of officers; terms; bond of secretary-treasurer.
17-1335 Same; authority of association; issuance of bonds.
17-1335a Same; reinvestment of title to lots under 17-1330; notice to nonresidents; publication.
17-1335b Same; record of proceedings.
17-1335c Same; default by owners; action to determine title.
17-1335d Same; abandonment by grantee or holder.
17-1335e Same; judgment may be recorded.
17-1335f Same; description; ingress and egress.
17-1335g Same; perpetual care contracts exempt.
17-1335h Same; title reinvested; reconveyance, when.
17-1335i Same; annexation of territory to districts; procedure.
17-1336 Cemetery districts in certain counties; tax levies; road improvement.
17-1337 Same; directors; election; terms; vacancies.
17-1338 Same; permanent maintenance fund; use and investment.
17-1339 Same; control of permanent fund; custodian.
17-1341 Same; conveyance of city cemetery; ordinance.
17-1342 Cemetery districts; establishment by city of second or third class and townships.
17-1343 Same; petition to county commissioners.
17-1344 Same; board of trustees; officers; bond; expenditures; tax levies; election upon petition.
17-1346 Same; application of laws.
17-1347 Reversion of unused grave spaces conveyed to patriotic organizations.
17-1348 Certain charitable purpose corporations; joint custody of assets.
17-1349 Same; investment standards; acquisition of property.
17-1350 Dissolution of certain cemetery districts; determination of facts.
17-1351 Same; findings; notice to owners of intention to dissolve district.
17-1352 Same; hearing; determination; authority to contract, when.
17-1353 Same; acquisition of locations in certain existing cemeteries.
17-1354 Same; dissolution of district by court, when; deed; report, approval; order; recordation.
17-1355 Certain districts in counties over 250,000; tax levies, when; limitation.
17-1357 Same; entire district to be disorganized and annexed.
17-1358 Same; transfer of property and funds.
17-1359 Disorganization of certain districts and annexation of territory to other districts.
17-1361 Same; duties of board receiving proposition; territory not annexed, when.
17-1362 Same; county commissioners duties to disorganize and annex district, when.
17-1363 Same; records, funds, etc., transferred to annexing district; title to property.
17-1364 Same; fixing number of board after annexation; terms.
17-1365 Same; tax levies after annexation; uses of funds.
17-1366 Maintenance of abandoned cemeteries; definitions.
17-1369 Cemetery district No. 23, Republic county; tax levy.
17-1371 Conveyance of cemetery property to Dodge City; transfer of books, paper, records and funds.
17-1372 Cemetery districts; annual report of finances, filed with county commission.
17-1374 Same; acquisition of land; no-fund warrants.
17-1375 Cemetery corporation; selling excess real estate; conditions.