79-2961. Same; distribution to political subdivisions except school districts; subdivisions failing to meet budget requirements excluded; distribution of amounts to community colleges and municipal universities apportioned under 79-2959(d). (a) The county clerk shall certify to the county treasurer when budgets are made pursuant to K.S.A. 79-2960 and amendments thereto and tax levies are filed with the county clerk. Prior to crediting the proper amounts under subsection (c) and except as provided in subsection (d), the county treasurer shall divide the amount paid by the state treasurer to the county treasurer among the county and all other taxing subdivisions of the county except school districts and any incorporated city within which any portion of the Fort Riley military reservation is located and which would otherwise be a participant in the Riley county allocation, which comply with the requirements of this act, in the proportion that the product of the last preceding total tangible tax rate of each subdivision, times its equalized tangible assessed valuation for the preceding year, is to the sum of such products of all the tangible tax-levying political subdivisions, except school districts and any incorporated city within which any portion of the Fort Riley military reservation is located and which would otherwise be a participant in the Riley county allocation, exclusive of the levy by the county for any deficiency for state purposes.
(b) No political subdivision shall be entitled to participate in the distribution of any money appropriated to carry out K.S.A. 79-2960 and amendments thereto and this section unless and until such political subdivision has adopted and certified a budget for the ensuing year which shows as a separate item the amount of the distribution to one or more tax levy funds of general application within such subdivision except bond and interest funds and has certified a tax levy for each such fund that will produce a sum of money less than the amount which a maximum levy would produce for each such fund, in an amount equal to or in excess of the amount of such distribution. The budget of each political subdivision also shall show that the aggregate levies made by such tangible property tax-levying political subdivisions will produce a sum less than the amount which the aggregate levy would produce in an amount equal to or in excess of the aggregate amount of the budget items of such distribution shown in the aggregate levy.
(c) In crediting the amount that has been divided pursuant to subsection (a) or subsection (d), the county treasurer shall proceed as follows: Upon receipt of the payment from the state treasurer each year, credit the appropriate fund or funds of each political subdivision complying with the provisions of this act with its proportionate share of such payment and the county treasurer shall notify such political subdivision of the amounts so credited. This section and K.S.A. 79-2960 and amendments thereto shall not apply to school districts.
(d) The amount paid by the state treasurer to the county treasurer of each county under subsection (d) of K.S.A. 79-2959 and amendments thereto, shall be divided only among the one or more community colleges or municipal universities, or both, which received amounts under this section from the payment made from the local ad valorem tax reduction fund on January 15, 1983. The amount received by each such community college or municipal university under this subsection shall bear the same proportion to the total amount paid to such county under subsection (d) of K.S.A. 79-2959 and amendments thereto, as the amount received by such community college or municipal university under this section from the payment made to such county from the local ad valorem tax reduction fund on January 15, 1983, bears to the total amount received by all such community colleges and municipal universities under this section from such payment.
History: L. 1965, ch. 530, § 8; L. 1973, ch. 292, § 54; L. 1974, ch. 436, § 3; L. 1982, ch. 65, § 2; L. 1983, ch. 323, § 2; March 17.
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.