12-1288.   Same; budget; tax levy; financial records,audit.(a) The library board shall prepare an annual budget for themaintenance, support and operation of the library. Prior to the certificationof its budget to the board of education, the library board shall meet for thepurpose of answering and hearing objections of taxpayers relating to theproposed budget and for the purpose of considering amendments to such proposedbudget. The library board shall give at least 10 days' notice of the time andplace of the meeting by publication in a weekly or daily newspaper having ageneral circulation in the taxing district. Such notice shall include theproposed budget and shall set out all essential items in the budget except suchgroupings as designated by the director of accounts and reports on a specialpublication form prescribed by the director of accounts and reports andfurnished with the regular budget form. The public hearing required to be heldherein shall be held not less than 10 days prior to the date on which thelibrary board is required to certify its budget to the board of education.After such hearing the budget shall be adopted or amended and adopted by thelibrary board. In order to provide funds to carry out the provisions of thisact, the library board shall annually, not later than August 1 of any year,certify its budget to the board of education which shall levy a tax at a rateof not to exceed 1.2 mills on all the taxable tangible property within thetaxing district. Each year a copy of the budget adopted by the library boardshall be filed with the clerk of the board of education. A copy of such budgetalso shall be filed with the county clerk of Montgomery County, Kansas. Theboard of education shall not be required to levy a tax in excess of the maximumtax levy set by the board of education by current resolution. Whenever thelibrary board determines that the tax currently being levied for the library,as previously established by the board of education, is insufficient to operatethe library and the library board desires to increase the mill levy above thecurrent levy, the library board may request that the board of educationauthorize an increase by adopting a resolution declaring it necessary toincrease the annual levy. The board of education may authorize the increase byresolution, but such increase shall not exceed .25 mill per year.

      (b)   Any resolution adopted under subsection (a) shall state the total amountof the tax to be levied for the library board and shall be published once eachweek for two consecutive weeks in the official newspaper of the taxingdistrict. Whereupon, such annual levy in an amount not to exceed the amountstated in the resolution may be made for the ensuing budget year and eachsuccessive budget year unless a petition requesting an election upon theproposition to increase the tax levy in excess of the current tax levy, signedby at least 5% of the qualified voters of the taxing district, is filed withthe county election officer within 30 days following the date of the lastpublication of the resolution. In the event a valid petition is filed, no suchincreased levy shall be made without such proposition having been submitted toand having been approved by a majority of the voters of the taxing districtvoting at an election called and held thereon. All such elections shall becalled and held in the manner provided by the general bond law, and the cost ofthe election shall be borne by the library board. Such taxes shall be leviedand collected in like manner as other taxes, which levy the board of educationshall certify, on or before August 25 of each year, to the county clerk who ishereby authorized and required to place the same on the tax roll of the countyto be collected by the county treasurer and paid over by the county treasurerto the treasurer of the library board.

      (c)   The tax levy provided in this section shall not be considered to be alevy of the board of education, the city or county school district under any ofthe statutes of this state, but shall be in addition to all other leviesauthorized or limited by law.

      (d)   At any time after the making of the first tax levy pursuant to this act,the amount of such tax levy may be reduced by a majority of the voters of thetaxing district voting at an election called pursuant to a petition signed byat least 10% of the qualified voters residing in the taxing district andconducted in the same manner as that prescribed by subsection (b). If thepetition submitted is for the purpose of reducing the mill levy, it shall statethe mill levy reduction desired. Upon revocation, all property and moneybelonging to the library board shall become the property of the city ofIndependence, Kansas, and the library district shall be dissolved.

      (e)   All financial records of the library board shall be audited as providedin K.S.A. 75-1122, and amendments thereto, and a copy of such annual auditreport shall be filed with the board of education. A copy of such audit alsoshall be filed with the county clerk of the county in which the library islocated. The cost of each audit shall be borne by the library board.

      (f)   Notwithstanding any other provision of law, upon the date the tax levyprovided for in this act takes effect, no tax levy on land within the librarydistrict created by this act shall be imposed, required or collected to supporta regional system of cooperating libraries.

      History:   L. 2002, ch. 68, § 10; July 1.