12-3902.   Political and taxing subdivisions defined.For the purposes of this act all references to "political and taxingsubdivisions of this state" shall mean and include counties, townships,cities, school districts, library districts, park districts, roaddistricts, drainage or levee districts, sewer districts, water districts,fire districts and taxing subdivisions created and established under thelaws of the state of Kansas.

      History:   L. 1974, ch. 426, § 2; July 1.