12-365.   Same; unified city-county powers, duties,limitations; bonded debt; sales tax; special service districts; voting area;changes in form of government.(a) If the voters approve a plan which provides for theunification of the city andcounty, such unified city-county shall be subject to the provisions of thissection.

      (b)   The unified city-county shall be subject to the cash-basis and budgetlaws of the state ofKansas.

      (c)   Except as provided in subsection (e), and in any other statute whichspecifically exemptsbonds from the statutory limitations on bonded indebtedness, the limitation onbonded indebtednessof the unified city-county under this act shall be 30% of the assessed value ofall tangible taxableproperty within such county on the preceding August 25.

      (d)   The following shall not be included in computing the total bondedindebtedness of theunified city-county for the purposes of determining the limitations on bondedindebtedness:

      (1)   Bonds issued for the purpose of refunding outstanding debt, includingoutstanding bondsand matured coupons thereof, or judgments thereon.

      (2)   Bonds issued pursuant to the provisions of article 46 of chapter 19 ofthe Kansas StatutesAnnotated, and amendments thereto.

      (3)   Bonds issued for the purpose of financing the construction or remodelingof a courthouse,jail or law enforcement center facility, which bonds are payable from theproceeds of a retailers' salestax.

      (4)   Bonds issued for the purpose of acquiring, enlarging, extending orimproving any stormor sanitary sewer system.

      (5)   Bonds issued for the purpose of acquiring, enlarging, extending orimproving anymunicipal utility.

      (6)   Bonds issued to pay the cost of improvements to intersections of streetsand alleys or thatportion of any street immediately in front of city or school district property.

      (e)   Any bonded indebtedness and interest thereon incurred by the city orcounty prior tounification shall remain an obligation of the property subject to taxation forthe payment thereof priorto such unification.

      (f)   Upon the effective date of the unification of the city and county, anyretailers' sales taxlevied by the city or county in accordance with K.S.A. 12-187 et seq., andamendment thereto, priorto such date shall remain in full force and effect, except that part of therate attributable to the formercity of Tribune shall not apply to retail sales in any other city located inthe county.

      (g)   Upon the effective date of the unification of the city and county, theterritory of theunified city-county shall include:

      (1)   All of the territory of the county for purposes of exercising the powers,duties andfunctions of a county.

      (2) (A)   Except as provided by paragraph (B), allof the territory of the county, except the territory of citieslocated in the county otherthan the former city of Tribune and the unincorporated area of the county, forpurposes of exercisingthe powers, duties and functions of a city; or

      (B)   all the territory of the county located within the incorporated areas ofthe county, for thepurpose of exercising the powers, duties and functions of a city. Theprovisions of this paragraphshall apply only if the final plan provides for the unification of the city ofHorace with the countyand a majority of the qualified electors of the county and a majority of thequalified electors of thecity of Horace voting on the plan vote in favor thereof.

      (h)   For the purposes of section 1 of article 5 of the constitution of thestate of Kansas, the"voting area" for the governing body of the unified city-county shall includeall the territory within the county.

      (i)   Except for the unified city-county and unless otherwise provided by law,other politicalsubdivisions of the county shall not be affected by unification of the city andcounty. Such otherpolitical subdivisions shall continue in existence and operation.

      (j)   Unless otherwise provided by law, the unified city-county shall beeligible for thedistribution of any funds from the state and federal government as if nounification had occurred.Except as provided in this subsection, the population and assessed valuation ofthe territory of theunified city-county shall be considered its population and assessed valuationfor purposes of thedistribution of moneys from the state or federal government.

      (k)   The unified city-county shall be a county. The governing body of theunified city-countyshall be considered county commissioners for the purposes of section 2 ofarticle 4 of theconstitution of the state of Kansas and shall have all the powers, functionsand duties of a county andmay exercise home rule powers in the manner and subject to the limitationsprovided by K.S.A.19-101a, and amendments thereto, and other laws of this state.

      The governing body of the unified city-county shall be responsible for anyduties or functionsimposed by the constitution of the state of Kansas and other laws of this stateupon any county officeabolished by the unification plan. Such duties may be delegated by thegoverning body or asprovided in the unification plan.

      (l)   Unless otherwise provided in the unification plan, the unifiedcity-county shall be a city of the third class andthe governingbody of the unifiedcity-county shall have all the powers, functions and duties of a city of thethird class. The governing body of theunified city-county may exercisehome rule powers in the manner and subject to the limitations provided byarticle 12 of section 5 ofthe constitution of the state of Kansas and other laws of this state.

      (m)   The governing body of the unified city-county may create special servicedistricts withinthe city-county and may levy taxes for services provided in such districts.

      (n)   Changes in the form of government approved by the voters in accordancewith theunification plan are hereby declared to be legislative matters and subject toinitiative and referendumin accordance with K.S.A. 12-3013 et seq., and amendments thereto.

      History:   L. 2006, ch. 187, § 6;L. 2007, ch. 1, § 3; Feb. 22.