19-2694.   Apportionment and distribution of local ad valorem tax reductionfund based on county population; duties of state treasurer.In each year, the state treasurer shall determinethe amounts to be distributed to each county, as apportioned on thebasis of population of the counties, from the local ad valorem taxreduction fund, as provided in K.S.A. 79-2959, asfollows:

      (a)   Determine the amounts distributed to all of the counties asapportioned on the basis of population of the counties under theprovisions of K.S.A. 79-2959in the calendar yearimmediately preceding the effective date of this act.

      (b)   Determine the amounts to be distributed to all of the countiesas apportioned on the basis of population of the counties under theprovisions of K.S.A. 79-2959in the current year.

      (c)   Subtract the amounts determined in (a) above from the amountsdetermined in (b) above.

      (d)   Determine the amounts of the difference in (c) above andapportion such amounts to each county on the basis of the population ofthe county as ascertained from the most recent population figuresavailable from the United States bureau of the census and published bythe division of the budget of the departmentof administration, or as otherwise provided in K.S.A. 1980 Supp.11-203[*].

      (e)   Determine the amounts distributed to the county on the basis ofpopulation of the county under the provisions ofK.S.A. 79-2959 in the year immediately preceding the effective date of thisact.

      (f)   Determine the amounts the county would receive in the currentyear under the provisions of K.S.A. 79-2959 as apportionedon the basis of the population of the county as published by thedivision of the budget, or asotherwise provided in K.S.A. 1980 Supp. 11-203[*].

      (g)   Add the amounts determined in (d) above for the county to theamounts determined in (e) above for the county.

      (h) (1)   If the amounts of the sums determined in (g) above aregreater for every county than the amounts determined in (f) above, theamounts to be distributed to the county, as apportioned on the basis ofpopulation of the county under the provisions of said K.S.A. 79-2959 are theamounts determined in (g) above.

      (2)   If the amounts determined in (f) above are greater for everycounty than the amounts of the sums determined in (g) above, the amountsto be distributed to the county, as apportioned on the basis ofpopulation of the county under the provisions ofK.S.A. 1980 Supp. 79-2959, are the amounts determined in (f) above.

      History:   L. 1978, ch. 55, § 4; L. 1980, ch. 284, § 16; July 1.