12-1927.Annual budget; hearing; notice; tax levy;
increase in levy, subject to protest; annual audit, when required.
(a) The recreation commission shall
prepare an annual
budget for the operation of the recreation system.
Prior to the certification of its budget to the city or school district, the
recreation commission shall meet for the purpose of answering and hearing
objections of taxpayers relating to the proposed budget and for the purpose
of considering amendments to such proposed budget. The recreation
commission shall give at least 10 days' notice of the time and place of the
meeting by publication in a weekly or daily newspaper having a general
circulation in the taxing district. Such notice shall include the proposed
budget and shall set out all essential items in the budget except such
groupings as designated by the director of accounts and reports on a
special publication form prescribed by the director of accounts and reports
and furnished with the regular budget form. The public hearing required to
be held herein shall be held not less than 10 days prior to the date on
which the recreation commission is required to certify its budget to the
city or school district. After such hearing the budget shall be adopted or
amended and adopted by the recreation commission. In order to provide
funds to carry out the provisions of this act and to pay a portion of the
principal and interest on bonds issued pursuant to K.S.A. 12-1774, and
amendments thereto, the recreation commission shall annually, not later
than August 1 of any year, certify its budget to such city or school
district which shall levy a tax sufficient to raise the amount required by
such budget on all the taxable tangible property within the taxing district.
Each year a copy of the budget adopted by the recreation commission shall be
filed with
the city clerk in the case of a city-established recreation system or with
the
clerk of the school district in the case of a school district-established
recreation system or with the clerk of the taxing district in the case of a
jointly established recreation system. A
copy of such budget also shall be filed with the county clerk of the county in
which the recreation system is located. If the recreation system is located in
more than one county, a copy of the budget shall be filed with the clerk of the
county in which the greater portion of the assessed valuation of the recreation
system is located. The city or school district shall not
be required to
levy a tax in excess
of the maximum tax levy set by the city or school district by current
resolution. In the case of a new recreation commission
established under the provisions of this act, such levy shall not be
required to exceed one mill. Whenever the
recreation commission determines that the tax currently being levied for the
commission, as previously established by the city or school district, is
insufficient to operate the recreation system and the
commission desires to increase the mill levy above the current levy, the
commission shall request that the city or school district authorize an
increase by adopting a resolution declaring it necessary to increase the
annual levy. The city or school district may authorize the increase by
resolution, but such increase shall not exceed one mill per year. The
maximum annual mill levy for the recreation commission general fund shall
not exceed a total of four mills.
(b) Any resolution adopted under subsection (a) shall state the total
amount of the tax to be levied for the recreation system and shall be
published once each week for two consecutive weeks in the official
newspaper of the taxing district.
Whereupon, such annual levy in an amount not to exceed the amount stated in
the resolution may be made for the ensuing budget year and each successive
budget year unless a petition requesting an election upon the proposition
to increase the tax levy in excess of the current tax levy, signed by at
least 5% of the qualified voters of the taxing district,
is filed with the county election officer within 30
days following the date of the last publication of the
resolution. In the event a valid petition is filed, no such increased
levy shall be made without such proposition having been submitted to and
having been approved by a majority of the voters of the taxing district
voting at an election
called and held thereon. All such elections shall be called and held in
the manner provided by the general bond law, and the cost of the election
shall be borne by the recreation commission. Such
taxes shall be levied and collected in like manner as other taxes, which
levy the city or school district shall certify, on or before August 25
of each year, to the county clerk who is hereby authorized and
required to place the same on the tax roll of the county to be
collected by the county treasurer and paid over by the county treasurer to
the ex officio treasurer of the recreation commission.
(c) The tax levy provided in this section shall not be
considered a levy
of such city or school district under any of the statutes of this state,
but shall be in addition to all other levies authorized by law and, with
respect to any such levy made for the first time in 1989, shall
not be subject to the provisions of
K.S.A. 79-5021 et seq., and amendments thereto.
(d) (1) At any time after the making of the first tax
levy pursuant to this act,
the amount of such tax levy may be reduced by
a majority of the voters of the taxing district voting at an election
called pursuant to a petition and conducted in the same
manner as that prescribed by subsection (b). The authority of
any
recreation commission in existence on the effective date of this act or any
recreation commission established under the provisions of this act to
operate and conduct its activities may be
revoked
in any year following the
third year of its operation by a majority of the voters of the taxing
district voting at an election called pursuant to a petition and conducted
in the same manner as that prescribed by subsection (b).
If the petition
submitted is for the purpose of reducing the mill levy, it shall state the mill
levy reduction desired. Upon revocation, all
property and money belonging to the recreation commission shall become the
property of the taxing authority levying the tax for the commission, and
the recreation commission shall be dissolved. In the event
the authority of a recreation commission is revoked pursuant to this
subsection, the taxing authority may continue to levy a tax in the manner
prescribed by the petition language for the purpose of paying any outstanding
obligations of the recreation commission which exist on the date such authority
is revoked. The authority to levy a tax for this purpose shall
continue only as long as such outstanding obligations exist.
(2) If the recreation district whose authority is revoked owns any real
property at the time of such revocation, title to such real property shall
revert to the taxing authority.
(e) All financial records of the recreation commission
shall be audited
as provided in K.S.A. 75-1122, and amendments thereto, and a copy of such
annual audit report shall be filed with the governing body of the city or
school district, or both, in the case of a jointly established recreation
system. A copy of such audit also shall be filed with the county clerk of
the county in which the recreation system is located. If the recreation
system is located in more than one county, a copy of the budget shall be filed
with the clerk of the county in which the greater portion of the assessed
valuation of the recreation system is located. The cost of each audit
shall be borne by the recreation commission.
History: L. 1987, ch. 71, § 6;
L. 1989, ch. 63, § 1;
L. 1993, ch. 46, § 2;
L. 1994, ch. 150, § 2;
L. 2002, ch. 176, § 2; July 1.
12-1927.Annual budget; hearing; notice; tax levy;
increase in levy, subject to protest; annual audit, when required.
(a) The recreation commission shall
prepare an annual
budget for the operation of the recreation system.
Prior to the certification of its budget to the city or school district, the
recreation commission shall meet for the purpose of answering and hearing
objections of taxpayers relating to the proposed budget and for the purpose
of considering amendments to such proposed budget. The recreation
commission shall give at least 10 days' notice of the time and place of the
meeting by publication in a weekly or daily newspaper having a general
circulation in the taxing district. Such notice shall include the proposed
budget and shall set out all essential items in the budget except such
groupings as designated by the director of accounts and reports on a
special publication form prescribed by the director of accounts and reports
and furnished with the regular budget form. The public hearing required to
be held herein shall be held not less than 10 days prior to the date on
which the recreation commission is required to certify its budget to the
city or school district. After such hearing the budget shall be adopted or
amended and adopted by the recreation commission. In order to provide
funds to carry out the provisions of this act and to pay a portion of the
principal and interest on bonds issued pursuant to K.S.A. 12-1774, and
amendments thereto, the recreation commission shall annually, not later
than August 1 of any year, certify its budget to such city or school
district which shall levy a tax sufficient to raise the amount required by
such budget on all the taxable tangible property within the taxing district.
Each year a copy of the budget adopted by the recreation commission shall be
filed with
the city clerk in the case of a city-established recreation system or with
the
clerk of the school district in the case of a school district-established
recreation system or with the clerk of the taxing district in the case of a
jointly established recreation system. A
copy of such budget also shall be filed with the county clerk of the county in
which the recreation system is located. If the recreation system is located in
more than one county, a copy of the budget shall be filed with the clerk of the
county in which the greater portion of the assessed valuation of the recreation
system is located. The city or school district shall not
be required to
levy a tax in excess
of the maximum tax levy set by the city or school district by current
resolution. In the case of a new recreation commission
established under the provisions of this act, such levy shall not be
required to exceed one mill. Whenever the
recreation commission determines that the tax currently being levied for the
commission, as previously established by the city or school district, is
insufficient to operate the recreation system and the
commission desires to increase the mill levy above the current levy, the
commission shall request that the city or school district authorize an
increase by adopting a resolution declaring it necessary to increase the
annual levy. The city or school district may authorize the increase by
resolution, but such increase shall not exceed one mill per year. The
maximum annual mill levy for the recreation commission general fund shall
not exceed a total of four mills.
(b) Any resolution adopted under subsection (a) shall state the total
amount of the tax to be levied for the recreation system and shall be
published once each week for two consecutive weeks in the official
newspaper of the taxing district.
Whereupon, such annual levy in an amount not to exceed the amount stated in
the resolution may be made for the ensuing budget year and each successive
budget year unless a petition requesting an election upon the proposition
to increase the tax levy in excess of the current tax levy, signed by at
least 5% of the qualified voters of the taxing district,
is filed with the county election officer within 30
days following the date of the last publication of the
resolution. In the event a valid petition is filed, no such increased
levy shall be made without such proposition having been submitted to and
having been approved by a majority of the voters of the taxing district
voting at an election
called and held thereon. All such elections shall be called and held in
the manner provided by the general bond law, and the cost of the election
shall be borne by the recreation commission. Such
taxes shall be levied and collected in like manner as other taxes, which
levy the city or school district shall certify, on or before August 25
of each year, to the county clerk who is hereby authorized and
required to place the same on the tax roll of the county to be
collected by the county treasurer and paid over by the county treasurer to
the ex officio treasurer of the recreation commission.
(c) The tax levy provided in this section shall not be
considered a levy
of such city or school district under any of the statutes of this state,
but shall be in addition to all other levies authorized by law and, with
respect to any such levy made for the first time in 1989, shall
not be subject to the provisions of
K.S.A. 79-5021 et seq., and amendments thereto.
(d) (1) At any time after the making of the first tax
levy pursuant to this act,
the amount of such tax levy may be reduced by
a majority of the voters of the taxing district voting at an election
called pursuant to a petition and conducted in the same
manner as that prescribed by subsection (b). The authority of
any
recreation commission in existence on the effective date of this act or any
recreation commission established under the provisions of this act to
operate and conduct its activities may be
revoked
in any year following the
third year of its operation by a majority of the voters of the taxing
district voting at an election called pursuant to a petition and conducted
in the same manner as that prescribed by subsection (b).
If the petition
submitted is for the purpose of reducing the mill levy, it shall state the mill
levy reduction desired. Upon revocation, all
property and money belonging to the recreation commission shall become the
property of the taxing authority levying the tax for the commission, and
the recreation commission shall be dissolved. In the event
the authority of a recreation commission is revoked pursuant to this
subsection, the taxing authority may continue to levy a tax in the manner
prescribed by the petition language for the purpose of paying any outstanding
obligations of the recreation commission which exist on the date such authority
is revoked. The authority to levy a tax for this purpose shall
continue only as long as such outstanding obligations exist.
(2) If the recreation district whose authority is revoked owns any real
property at the time of such revocation, title to such real property shall
revert to the taxing authority.
(e) All financial records of the recreation commission
shall be audited
as provided in K.S.A. 75-1122, and amendments thereto, and a copy of such
annual audit report shall be filed with the governing body of the city or
school district, or both, in the case of a jointly established recreation
system. A copy of such audit also shall be filed with the county clerk of
the county in which the recreation system is located. If the recreation
system is located in more than one county, a copy of the budget shall be filed
with the clerk of the county in which the greater portion of the assessed
valuation of the recreation system is located. The cost of each audit
shall be borne by the recreation commission.
History: L. 1987, ch. 71, § 6;
L. 1989, ch. 63, § 1;
L. 1993, ch. 46, § 2;
L. 1994, ch. 150, § 2;
L. 2002, ch. 176, § 2; July 1.
12-1927.Annual budget; hearing; notice; tax levy;
increase in levy, subject to protest; annual audit, when required.
(a) The recreation commission shall
prepare an annual
budget for the operation of the recreation system.
Prior to the certification of its budget to the city or school district, the
recreation commission shall meet for the purpose of answering and hearing
objections of taxpayers relating to the proposed budget and for the purpose
of considering amendments to such proposed budget. The recreation
commission shall give at least 10 days' notice of the time and place of the
meeting by publication in a weekly or daily newspaper having a general
circulation in the taxing district. Such notice shall include the proposed
budget and shall set out all essential items in the budget except such
groupings as designated by the director of accounts and reports on a
special publication form prescribed by the director of accounts and reports
and furnished with the regular budget form. The public hearing required to
be held herein shall be held not less than 10 days prior to the date on
which the recreation commission is required to certify its budget to the
city or school district. After such hearing the budget shall be adopted or
amended and adopted by the recreation commission. In order to provide
funds to carry out the provisions of this act and to pay a portion of the
principal and interest on bonds issued pursuant to K.S.A. 12-1774, and
amendments thereto, the recreation commission shall annually, not later
than August 1 of any year, certify its budget to such city or school
district which shall levy a tax sufficient to raise the amount required by
such budget on all the taxable tangible property within the taxing district.
Each year a copy of the budget adopted by the recreation commission shall be
filed with
the city clerk in the case of a city-established recreation system or with
the
clerk of the school district in the case of a school district-established
recreation system or with the clerk of the taxing district in the case of a
jointly established recreation system. A
copy of such budget also shall be filed with the county clerk of the county in
which the recreation system is located. If the recreation system is located in
more than one county, a copy of the budget shall be filed with the clerk of the
county in which the greater portion of the assessed valuation of the recreation
system is located. The city or school district shall not
be required to
levy a tax in excess
of the maximum tax levy set by the city or school district by current
resolution. In the case of a new recreation commission
established under the provisions of this act, such levy shall not be
required to exceed one mill. Whenever the
recreation commission determines that the tax currently being levied for the
commission, as previously established by the city or school district, is
insufficient to operate the recreation system and the
commission desires to increase the mill levy above the current levy, the
commission shall request that the city or school district authorize an
increase by adopting a resolution declaring it necessary to increase the
annual levy. The city or school district may authorize the increase by
resolution, but such increase shall not exceed one mill per year. The
maximum annual mill levy for the recreation commission general fund shall
not exceed a total of four mills.
(b) Any resolution adopted under subsection (a) shall state the total
amount of the tax to be levied for the recreation system and shall be
published once each week for two consecutive weeks in the official
newspaper of the taxing district.
Whereupon, such annual levy in an amount not to exceed the amount stated in
the resolution may be made for the ensuing budget year and each successive
budget year unless a petition requesting an election upon the proposition
to increase the tax levy in excess of the current tax levy, signed by at
least 5% of the qualified voters of the taxing district,
is filed with the county election officer within 30
days following the date of the last publication of the
resolution. In the event a valid petition is filed, no such increased
levy shall be made without such proposition having been submitted to and
having been approved by a majority of the voters of the taxing district
voting at an election
called and held thereon. All such elections shall be called and held in
the manner provided by the general bond law, and the cost of the election
shall be borne by the recreation commission. Such
taxes shall be levied and collected in like manner as other taxes, which
levy the city or school district shall certify, on or before August 25
of each year, to the county clerk who is hereby authorized and
required to place the same on the tax roll of the county to be
collected by the county treasurer and paid over by the county treasurer to
the ex officio treasurer of the recreation commission.
(c) The tax levy provided in this section shall not be
considered a levy
of such city or school district under any of the statutes of this state,
but shall be in addition to all other levies authorized by law and, with
respect to any such levy made for the first time in 1989, shall
not be subject to the provisions of
K.S.A. 79-5021 et seq., and amendments thereto.
(d) (1) At any time after the making of the first tax
levy pursuant to this act,
the amount of such tax levy may be reduced by
a majority of the voters of the taxing district voting at an election
called pursuant to a petition and conducted in the same
manner as that prescribed by subsection (b). The authority of
any
recreation commission in existence on the effective date of this act or any
recreation commission established under the provisions of this act to
operate and conduct its activities may be
revoked
in any year following the
third year of its operation by a majority of the voters of the taxing
district voting at an election called pursuant to a petition and conducted
in the same manner as that prescribed by subsection (b).
If the petition
submitted is for the purpose of reducing the mill levy, it shall state the mill
levy reduction desired. Upon revocation, all
property and money belonging to the recreation commission shall become the
property of the taxing authority levying the tax for the commission, and
the recreation commission shall be dissolved. In the event
the authority of a recreation commission is revoked pursuant to this
subsection, the taxing authority may continue to levy a tax in the manner
prescribed by the petition language for the purpose of paying any outstanding
obligations of the recreation commission which exist on the date such authority
is revoked. The authority to levy a tax for this purpose shall
continue only as long as such outstanding obligations exist.
(2) If the recreation district whose authority is revoked owns any real
property at the time of such revocation, title to such real property shall
revert to the taxing authority.
(e) All financial records of the recreation commission
shall be audited
as provided in K.S.A. 75-1122, and amendments thereto, and a copy of such
annual audit report shall be filed with the governing body of the city or
school district, or both, in the case of a jointly established recreation
system. A copy of such audit also shall be filed with the county clerk of
the county in which the recreation system is located. If the recreation
system is located in more than one county, a copy of the budget shall be filed
with the clerk of the county in which the greater portion of the assessed
valuation of the recreation system is located. The cost of each audit
shall be borne by the recreation commission.
History: L. 1987, ch. 71, § 6;
L. 1989, ch. 63, § 1;
L. 1993, ch. 46, § 2;
L. 1994, ch. 150, § 2;
L. 2002, ch. 176, § 2; July 1.