19-15,116. Same; financing of costs; issuance of bonds, procedure; tax levy, use of proceeds; adoption and publication of resolution; protest petition and election; no-fund warrants.
19-15,116
19-15,116. Same; financing of costs; issuance of
bonds, procedure; tax levy, use of proceeds; adoption and publication of
resolution; protest petition and election; no-fund warrants.
The board of county commissioners of any county may for the purposes
hereinbefore authorized and provided:
(a) Receive and expend gifts;
(b) receive and expend grants-in-aid of state or federal funds;
(c) issue general obligation bonds of the county. If it is determined
that it is necessary to issue more than $300,000 in general obligation bonds
for the purposes hereinbefore authorized, such bonds shall not be
issued until the question of their issuance has been
submitted to a vote of the qualified electors of the county and has been
approved by a majority of those voting thereon at a general election
or at a special election called for that purpose. Such election shall be
called and held and bonds issued in the manner provided by the general
bond law;
(d) make an annual tax levy of not to exceed one mill for a
period of not to exceed 10 years upon all taxable tangible
property in the county for the purpose of creating a building fund to be
used for the purposes herein provided and to pay a portion of the principal
and interest on bonds issued under the authority of K.S.A.
12-1774, and amendments thereto, by cities located in the county, except
that no such levies shall
be made until a resolution authorizing the same shall be adopted by the
board of county commissioners stating the specific purpose for which
such fund is created, the total amount proposed to be raised, the number
of years such tax levy shall be made and shall be published once each
week for three consecutive weeks in the official county newspaper.
Whereupon such levies may be made unless a petition requesting an
election upon the proposition, signed by electors equal in number to not
less than 10% of the electors of the county who voted for
the secretary of state at the last preceding general election, is filed
with the county clerk within 30 days following the last
publication of such resolution. In the event such petition is filed, the
board of county commissioners shall submit the question to the voters at
an election called for that purpose and held within 90 days
after the last publication of the resolution or at the next general
election if held within that time and no such levies shall be made
unless such proposition shall receive the approval of a majority of the
votes cast thereon. Such election shall be called and held in the manner
provided in the general bond law. Such building fund may be used for the
purposes stated in the resolution establishing the same at any time
after the making of the second levy and if there are insufficient moneys
in the building fund for such purpose the board of county commissioners
may, in the manner provided by the general bond law of the state issue
general obligation bonds of the county in an amount which together with
the amount raised by the tax levies will not exceed the total amount
stated in the resolution creating such fund. All levies authorized under
the provisions of this section shall be in addition to and not limited
by any other act authorizing or limiting the tax levies of such
counties. Counties are hereby authorized to invest any portion of the
special building fund which is not currently needed in investments
authorized by K.S.A. 12-1675, and amendments thereto, in the
manner prescribed therein or in direct obligations of the United States
government maturing or redeemable at par and accrued interest within
three years from date of purchase, the principal and interest
whereof is guaranteed by the government of the United States. All
interest received on any such investment shall upon receipt thereof be
credited to the special building fund, except that the board of county
commissioners of any county which has heretofore established a building
fund under the provisions of this act may, if it shall find that the
amount of the fund as originally established is insufficient for such
purposes, by resolution redetermine and increase the amount necessary to
be raised for the purpose for which such fund was originally created and
may make or continue to make an annual tax levy of not to exceed one
mill upon all of the taxable tangible property of the county for the
purpose of providing the additional funds contemplated by the
supplemental resolution and to pay a portion of the principal and interest
on bonds issued under the authority of K.S.A. 12-1774, and amendments thereto,
by cities located in the county. Such supplemental resolution shall be
published and shall be subject to petition for election and become
effective in like manner as that provided for the original resolution;
(e) issue no-fund warrants in the manner and form and bearing
interest and redeemable as prescribed by K.S.A. 79-2940, and amendments
thereto, except that they may be issued without the approval of the state
court of tax appeals, and without the notation required by
such section. The board of county commissioners shall make a tax levy at the
first tax levying period after such warrants are issued, sufficient to pay such
warrants and the interest thereon. All such levies shall be in addition to all
other levies authorized or limited by law and the tax limitations provided by
article 19 of chapter 79 of the Kansas Statutes Annotated shall not apply to
such levies;
(f) use moneys from the general operating fund or other appropriated
budgeted fund when such is available;
(g) use moneys received from the sale of public buildings or
buildings and sites without regard to limitations prescribed by the
budget law;
(h) or may combine any two or more of such methods of financing for
the purposes herein authorized, except that counties shall first use
funds received from the payment of insurance claims for damages
sustained by any such public building before resorting to methods of
financing herein authorized;
(i) authorize the county engineer to supervise the work necessary
for the purposes herein provided, including the right of such county
engineer to have such work done by force account as well as by contract.
History: L. 1965, ch. 198, § 3; L. 1972, ch. 77, § 1; L.
1977, ch. 54, § 26; L. 1979, ch. 52, § 89; L. 1982, ch. 118, § 1;
L. 2008, ch. 109, § 43; July 1.