79-2927. Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception. (a) The governing body of each taxing subdivision or municipality shall meet not later than the first day of August of each year, and shall prepare in writing on forms furnished by the director of accounts and reports a budget itemized and classified by funds and showing amounts to be raised by taxation and from other sources for the ensuing budget year. The budget shall show in parallel columns all amounts and items to be expended for the ensuing budget year and the amounts appropriated for corresponding or other items during the current budget year and amounts expended for corresponding or other items during the preceding budget year. The budget for each fund shall not include any item for sundry or miscellaneous purposes in excess of 10% of the total. Except for school districts, municipal universities and community colleges, the budget for each fund may include a non-appropriated balance of not to exceed 5% of the total of each fund.
(b) The budget shall show in parallel columns the amount of revenue actually received from taxation and from other sources, with the amount from each source separately stated for the preceding budget year and the amount actually received and estimated to be received from taxation and from sources other than direct taxation with the amount for each source separately stated for the current budget year and also the amount estimated to be received during the ensuing budget year, with the amount estimated to be received from each source separately stated. Except as provided by K.S.A. 79-2927a, and amendments thereto, the budget of expenditures for each fund shall balance with the budget of revenues for such fund and that portion of the budget of revenues to be derived from ad valorem property taxation shall not exceed the amount of tax which can be raised by any fund limit or aggregate limit placed upon such fund.
History: L. 1933, ch. 316, § 3; L. 1941, ch. 377, § 3; L. 1970, ch. 387, § 1; L. 1989, ch. 295, § 1; L. 2003, ch. 116, § 19; July 1.
Structure Kansas Statutes
Article 29 - Miscellaneous Provisions
79-2901 Payment of taxes or redemption of lands by mortgagee.
79-2902 Lands in controversy; payment of taxes; recovery, when.
79-2903 Liability of executor or administrator for failure to list lands or pay taxes.
79-2904 Agent or attorney liable for failure to pay taxes on lands.
79-2905 Conservator liable for failure to list or pay taxes.
79-2907 Warrants received for taxes; endorsement.
79-2908 Sale and conveyance of lands for taxes under prior statutes.
79-2910 Limitations of actions for recovery of land under repealed statutes.
79-2910a Actions to recover tax by the U.S. and other states and subdivisions; rights.
79-2911 Repeals by act of 1876.
79-2912 Loss of tax-sale certificate.
79-2913 Credit by state of overpayment of taxes by county, when.
79-2914 Apportionment of funds where lands sold for less than full amount of taxes.
79-2915 Same; distribution of proceeds; amount uncollected charged to several funds.
79-2918 Same; use of funds after full amount of state taxes paid into state treasury.
79-2919 Neglect of duties by officers; penalties.
79-2925 Budgets of taxing bodies; application of act; exceptions; definitions.
79-2925a Budget of Shawnee county; budget period; no-fund warrants.
79-2925c Tax lid, cities and counties; exceptions; elections, when required.
79-2927a School districts; balanced budget not required; unexpended moneys.
79-2929 Proposed budget; amendments; public hearing; notice, publication and contents.
79-2929a Amended budget; publication; electronic filing; notice; public hearing; clerical errors.
79-2933 Time for budget hearing; adoption; validity of levies.
79-2935 Creation of indebtedness in excess of budget unlawful; exceptions.
79-2936 Removal from office for violation.
79-2939b No-fund warrants to cover the failure of receipt of motor vehicle tax.
79-2941 Warrants for emergencies, when; procedure; limitation of amount; notice and hearing.
79-2942 Same; tax levy to pay.
79-2952 Same; application of 79-2940.
79-2958 Transfer of certain unexpended balances of tax funds to general fund.
79-2962 Same; payment to county treasurers.
79-2963 Notice of amount of tax levies to be expressed in dollars.
79-2964 County and city revenue sharing fund; transfers from state general fund, reduction.
79-2965 Same; allocation to counties.
79-2966 Same; allocation of counties' entitlements to county and city governments; payment.
79-2968 Rate of interest on delinquent or unpaid taxes and overpayments of taxes.
79-2970 Interest tolled after hearings held by director of taxation.
79-2971 Responsibility for collection of certain excise taxes; personal liability imposed.
79-2973 Payment of taxes and fees by credit card authorized.
79-2974 Publication of administrative rulings of the department of revenue.
79-2975 Pending appeals, date for final determination.
79-2976 Property tax levied in 2003; state general fund; effective date.
79-2982 Report to legislature on certain income tax credits and sales tax exemptions.
79-2984 Tax compact with the Prairie Band Potawatomi Nation.
79-2985 Tax compact with the Iowa Tribe of Kansas and Nebraska.
79-2986 Tax compact with the Kickapoo Tribe in Kansas.
79-2987 Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska.