12-110a.   Purchase, repair or replacement of certainequipment, apparatusor machinery; no-fund warrants or bonds; procedure; limitations.(a) Whenever the governing body of any city, the board of countycommissioners of any county or any township board shall deem that an emergencyexists and thatin order properly to protect and service or insure and provide for thehealth and convenience of the public it is necessary to purchase, repairor replace equipment, apparatus or machinery necessary for the operationof law enforcement, for the disposal of refuse, for fire protection, forstreet, road and bridge construction, repair or maintenance, for sewertreatment, for water service or for ambulance service, and such city,county or township is without funds for the purchase, repair or replacementof such equipment, apparatus or machinery, the governing body of the city,the board of county commissioners of the county or the township board shallhave power to issue and sell no-fund warrants or general obligation bondsto raise revenue for such purchase or replacement in the manner ashereinafter provided and as provided by law and to levy taxes to pay suchwarrants or bonds. The governing body of such city shall by ordinance andthe board of county commissioners or the township board shall by resolutiondeclare that such emergency exists and that such purchase, repair orreplacement of equipment, apparatus or machinery is necessary, and statingthe maximum amount to be expended for such purchase, repair or replacement.Upon the passage and publication of such ordinance or resolution thegoverning body of the city, the board of county commissioners or thetownship board shall file an application with the statecourt of tax appeals, asking for permission to make such expenditure andissue warrants or bonds in payment thereof. Such application shall be inwriting and shall contain a copy of the ordinance or resolution published andsuch other information as the governing body or board shall deem necessaryadequately to inform the state court of tax appeals of theemergency existing.

      If, upon hearing being had in accordance with the provisions of theKansas administrative procedure act, the state court of taxappeals shall determine that such expenditure is necessary properly toprotect and service or insure and provide for the health and convenience of thepublic the board shall issue its order in writing and under its sealauthorizing the city, county or township to make such expenditure, and to issuewarrants or bonds for the purpose of financing the same. The warrantsmay mature serially at such yearly dates as to be payable by not morethan five tax levies. Bonds issued under the authority of this act shallbe issued in accordance with the provisions of the general bond law andshall be in addition to and not subject to any bonded debt limitationprescribed by any other law of this state. Thereupon, the governing bodyof the city, the board of county commissioners or the township board shall havepower tomake such purchase, repair or replacement and to issue warrants or bondsand levy taxes to pay the same. All tax levies authorized by thissection shall be in addition to all other tax levies authorized orlimited by law and shall not be subject to, or within the aggregate taxlevy prescribed by article 19 of chapter 79 of the Kansas StatutesAnnotated, or acts amendatory thereof or supplemental thereto.

      (b)   As used in this section, the phrase "township board" means the townshiptrustee, the township clerk, and the township treasurer acting as a board.

      History:   L. 1947, ch. 108, § 1; L. 1957, ch. 85, § 1; L.1963, ch. 70, § 1; L. 1969, ch. 70, § 1; L. 1979, ch. 51, § 1;L. 1980, ch. 60, § 1; L. 1988, ch. 356, § 45;L. 2008, ch. 109, § 23; July 1.