19-2876.   Same; tax levies; funds, uses; budgets, approval bycounty commissioners; cash-basis law applicable; claims, presentment andpayment.Subject to the provisions of K.S.A. 19-2876c, the boardmay levy annually a tax upon the assessed taxable tangible propertywithin the district at a rate of not to exceed two (2) mills, and thefund created thereby shall be known as the general fund from whichcertain funds may be transferred and used as provided in this act. Allmoney paid to the district for leases or concessions and all othermoney, other than proceeds from the sale of bonds and tax money toretire bonds and pay the interest on such bonds, shall be paid into thegeneral fund: Provided, That money received by gift or bequest,shall, if the donor so specifies, or if the money be restricted to aparticular use, be placed in a separate fund and be used only for thepurposes specified, and such money may be used without regard to thebudget. Such fund shall be used for the operation and maintenance, andother general expenses of the park and recreation district and may beused to acquire land and make improvements. Prior to August 1 of eachyear the board shall prepare a budget and otherwise comply with thegeneral budget law applying to the taxing subdivisions andmunicipalities of the state except as provided by this act: Provided,That the final budget shall not be adopted unless and until it has beenapproved by the board of county commissioners of Johnson county.

      The district, its board, and its officers shall also comply witharticle 11 of chapter 10 of the Kansas Statutes Annotated, known as thecash-basis law or any amendments thereto. All tax money collected by thecounty treasurer for the district shall be paid to the treasurer of thedistrict and notice of such action, showing the amount, proper fundcredit and the date, shall be sent to the secretary of the board.

      All claims against the board for money owed shall be presented andpaid in the same manner as provided for in the uniform procedure forpayment of claims act set out in K.S.A. 12-105a and 12-105band any amendments thereto except as otherwise provided in this act.

      History:   L. 1953, ch. 170, § 18; L. 1961, ch. 152, § 1; L. 1963, ch. 189, §3; L. 1965, ch. 176, § 1; L. 1967, ch. 157, § 1; L. 1969, ch. 158, § 7;L. 1970, ch. 113, § 7; L. 1974, ch. 126, § 1; July 1.