19-121. County service taxing district; procedure for creation; dissolution.
19-121
19-121. County service taxing district; procedure
for creation; dissolution.
From and after July 1, 2008, the board of county
commissioners may establish a county
service taxing district in any portion of the county encompassing the
boundaries of a township which has been dissolved or disorganized as a result
of the consolidation or attachment of its territory to another township or
townships or where the duties of the township have been transferred to the
county by adoption of a resolution. The resolution shall specify the service or
services to be provided within the county service taxing district.
Upon passage of a resolution authorizing the creation of a county service
taxing district, the board of county commissioners shall cause to be published
twice in the official county newspaper of the county the resolution. The
resolution shall include a general description of the territory to be included
within 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, and
a designation of the county agency or officer who will be responsible for
supervising the provision of the service or services. The county service taxing
district shall be deemed established 60 days after the second publication of
the resolution or at such later date as may be
specified in the resolution.
Upon receipt of a petition signed by a majority of the qualified voters within
the territory of the proposed county service taxing district prior to the
effective date of its creation, the creation of the district shall be
abandoned.
Upon adoption of the next annual budget following the creation of a county
service taxing district the board of county commissioners shall include in such
budget appropriate provisions for the operation of the taxing district
including, as appropriate, a property tax levied only on property within the
boundaries of the taxing district, the levy of a service charge against the
users of such services within the area, or the imposition of special
assessments or by any combination thereof. The levy and collection of such
special assessments shall be made in accordance with the procedure required by
K.S.A. 12-6a08 to 12-6a12, and amendments thereto.
After its creation, a county
service taxing district shall be dissolved by the board of county commissioners
upon receipt of a petition calling for the dissolution of such county service
taxing district signed by a majority of the qualified voters residing within
the territory of the county service taxing district.
History: L. 2008, ch. 163, § 23; May 29.