19-121.   County service taxing district; procedurefor creation; dissolution.From and after July 1, 2008, the board of countycommissioners may establish a countyservice taxing district in any portion of the county encompassing theboundaries of a township which has been dissolved or disorganized as a resultof the consolidation or attachment of its territory to another township ortownships or where the duties of the township have been transferred to thecounty by adoption of a resolution. The resolution shall specify the service orservices to be provided within the county service taxing district.

      Upon passage of a resolution authorizing the creation of a county servicetaxing district, the board of county commissioners shall cause to be publishedtwice in the official county newspaper of the county the resolution. Theresolution shall include a general description of the territory to be includedwithin the area, the type of service or services to be undertaken in the area,a statement of the means by which the service or services will be financed, anda designation of the county agency or officer who will be responsible forsupervising the provision of the service or services. The county service taxingdistrict shall be deemed established 60 days after the second publication ofthe resolution or at such later date as may bespecified in the resolution.

      Upon receipt of a petition signed by a majority of the qualified voters withinthe territory of the proposed county service taxing district prior to theeffective date of its creation, the creation of the district shall beabandoned.

      Upon adoption of the next annual budget following the creation of a countyservice taxing district the board of county commissioners shall include in suchbudget appropriate provisions for the operation of the taxing districtincluding, as appropriate, a property tax levied only on property within theboundaries of the taxing district, the levy of a service charge against theusers of such services within the area, or the imposition of specialassessments or by any combination thereof. The levy and collection of suchspecial assessments shall be made in accordance with the procedure required byK.S.A. 12-6a08 to 12-6a12, and amendments thereto.

      After its creation, a countyservice taxing district shall be dissolved by the board of county commissionersupon receipt of a petition calling for the dissolution of such county servicetaxing district signed by a majority of the qualified voters residing withinthe territory of the county service taxing district.

      History:   L. 2008, ch. 163, § 23; May 29.