17-1374.   Same; acquisition of land; no-fundwarrants.(a) Whenever the board of trustees of any cemetery organizedpursuant to K.S.A. 17-1342, and amendments thereto, determines it is necessaryto acquire land to enlarge the cemetery and revenues are insufficient tofinance the cost of acquisition of such land, the boardshall adopt aresolution of intent tomake application tothestate court of tax appeals for authority to issue no-fundwarrants to pay for the cost ofsuch landand to have such land surveyed, platted into burial lots and otherwiseprepared for burial purposes. The notice of intent shall be approved by amajorityof the board oftrustees. The notice of intent shallstate thefollowing: (1) A copy of the budget adopted for the current budget year; (2)the tax ratecurrently imposed; (3) the statutory tax levy authority of the district; (4)the proposed cost of acquisition of such land; and (5) a detailed explanationfor the need ofsuch land and why there are insufficient revenues to finance the cost ofacquisition of such land.

      Such resolution of intent shall be published once each week for twoconsecutive weeks in a newspaper of general circulation within the cemeterydistrict. If within 30 days after the last publication of the resolution, apetition signed by at least 5% of the qualified voters of the cemetery districtrequesting an election upon such question, an election shall be called and heldthereon. Such election shall be called and held in the manner provided by thegeneral bond law, and the cost of the election shall be borne by the cemeterydistrict. If no protest or no sufficient protest is filed or if an election isheld and the proposition carries by a majority of those voting thereon, theboard of directors may submit an application which conforms to the resolutionofintent to the state court of tax appeals.

      (b)   If the state court of tax appeals finds that theevidence submitted in support of the application shows:

      (1)   The need for the acquisition of such land; (2) that there areinsufficient revenues to pay for the cost of such acquisitionand preparation of such land for burial purposes; and (3) the taxlevying authority is insufficient to generate the revenues necessary to pay forthe cost of acquisitionand preparation of such land for burial purposes, the board may authorize theissuance of no-fundwarrants for the payment of the cost of acquisition of such landand preparation of such land for burial purposes.The amount of such warrants shall not exceed $35,000.

      (c)   No order for the issuance of such no-fund warrants shall be made withoutapublic hearing before the state court of tax appealsconducted in accordance with the provisions of the Kansas administrativeprocedure act. Notice of such hearingshall be published at least twice in a newspaper of general circulationwithin the cemetery district applying for such authority at least 10 daysprior to such hearing. The notice shall be in a form prescribed by thestate court of taxappeals. The cost of suchpublication shall be paid by the cemetery district. Anytaxpayer of the cemetery district may filea written protest against such application. Any member of the board oftrustees of the cemetery district may appear andbe heard in person at such hearing in support of the application. All recordsand findings of suchhearings shall be subject topublic inspection. Warrants issued pursuant to this section shall be paid nolater than 15 years after issuance. The board of trustees may levy a taxsufficient to pay such warrants. Such tax levies may be levied outside ofthe aggregate tax levy limit prescribed by law.

      History:   L. 1999, ch. 134, § 1;L. 2008, ch. 109, § 38; July 1.