19-121. County service taxing district; procedure for creation; dissolution. From and after July 1, 2008, the board of county commissioners may establish a county service taxing district in any portion of the county encompassing the boundaries of a township which has been dissolved or disorganized as a result of the consolidation or attachment of its territory to another township or townships or where the duties of the township have been transferred to the county by adoption of a resolution. The resolution shall specify the service or services to be provided within the county service taxing district.
Upon passage of a resolution authorizing the creation of a county service taxing district, the board of county commissioners shall cause to be published twice in the official county newspaper of the county the resolution. The resolution shall include a general description of the territory to be included within the area, the type of service or services to be undertaken in the area, a statement of the means by which the service or services will be financed, and a designation of the county agency or officer who will be responsible for supervising the provision of the service or services. The county service taxing district shall be deemed established 60 days after the second publication of the resolution or at such later date as may be specified in the resolution.
Upon receipt of a petition signed by a majority of the qualified voters within the territory of the proposed county service taxing district prior to the effective date of its creation, the creation of the district shall be abandoned.
Upon adoption of the next annual budget following the creation of a county service taxing district the board of county commissioners shall include in such budget appropriate provisions for the operation of the taxing district including, as appropriate, a property tax levied only on property within the boundaries of the taxing district, the levy of a service charge against the users of such services within the area, or the imposition of special assessments or by any combination thereof. The levy and collection of such special assessments shall be made in accordance with the procedure required by K.S.A. 12-6a08 to 12-6a12, and amendments thereto.
After its creation, a county service taxing district shall be dissolved by the board of county commissioners upon receipt of a petition calling for the dissolution of such county service taxing district signed by a majority of the qualified voters residing within the territory of the county service taxing district.
History: L. 2008, ch. 163, ยง 23; May 29.
Structure Kansas Statutes
Chapter 19 - Counties And County Officers
Article 1 - General Provisions
19-101 County as corporation; powers generally; home rule.
19-101a Home rule powers; limitations, restrictions and prohibitions; procedure.
19-101c Same; powers to be liberally construed.
19-102 Real and personal property.
19-103 Exercise of powers by commissioners.
19-107 Inhabitants as witnesses and jurors.
19-108 Court proceedings; judgment against county; security or bond.
19-110 Leasing of lands for oil, gas or other minerals; royalty.
19-113 Same; proceeds to county general fund.
19-114 Claims for services or materials pursuant to statutes afterwards declared void.
19-115 Same; county commissioners not liable, when; county cannot recover.
19-116 Actions for delinquent taxes when realty transferred to U.S.
19-119 County equipment reserve fund; purpose; investment and transfer of moneys in fund.
19-120 Multi-year capital improvement fund; purpose; investment and transfer of moneys in fund.
19-121 County service taxing district; procedure for creation; dissolution.
19-122 Payment of taxes, utility fees and exactions; credit and debit cards accepted.