12-110d.   Special fund for replacement of ambulance or emergency medicalservice equipment; transfer, use and budgeting of funds; municipality defined.(a) The governing body of the municipality is herebyauthorized and empowered to transfer annually,by resolution, any funds received from a tax levy specifically authorizedto be made for ambulance or emergency medical service, and subject to legal expenditure,which in the opinion ofthe governing body will not be needed for general operating expenses ofthe ambulance or emergency medical service insuch year, to a special fund to be established for replacement of ambulanceor emergency medical service equipment. Upon the adoption ofsuch resolution, the amount provided in suchresolution shall be transferred and credited to such special fund.

      (b)   All moneys credited to such special fund shall be used by such governingbody for the replacement of ambulance or emergency medical service equipmentand such fund shall not be subject to K.S.A. 79-2925 to79-2936, inclusive, or acts amendatory thereof or supplemental thereto.In making the budget of such governing body, the amountscredited to, and the amount on hand in, such special fund and the amountsexpended therefrom shall be shown for the information of the taxpayersof the municipality.

      (c)   If the governing body of the municipality determines that all or part of the moneywhich has been transferred to such special fund is not needed for the purposesfor which it was transferred, the governing body is authorized and empoweredby resolution to retransfer such amount notneeded and such retransfer andexpenditure thereof shall be subject to the provisions of K.S.A. 79-2925to 79-2936, inclusive, or acts amendatory thereof or supplemental thereto.

      (d)   For the purposes of this section, "municipality" means any city, countyor other political subdivision operating ambulance service or emergency medical service.

      History:   L. 1980, ch. 57, § 1; April 25.