17-1374.Same; acquisition of land; no-fund
warrants.
(a) Whenever the board of trustees of any cemetery organized
pursuant to K.S.A. 17-1342, and amendments thereto, determines it is necessary
to acquire land to enlarge the cemetery and revenues are insufficient to
finance the cost of acquisition of such land, the board
shall adopt a
resolution of intent to
make application to
the
state court of tax appeals for authority to issue no-fund
warrants to pay for the cost of
such land
and to have such land surveyed, platted into burial lots and otherwise
prepared for burial purposes. The notice of intent shall be approved by a
majority
of the board of
trustees. The notice of intent shall
state the
following: (1) A copy of the budget adopted for the current budget year; (2)
the tax rate
currently imposed; (3) the statutory tax levy authority of the district; (4)
the proposed cost of acquisition of such land; and (5) a detailed explanation
for the need of
such land and why there are insufficient revenues to finance the cost of
acquisition of such land.
Such resolution of intent shall be published once each week for two
consecutive weeks in a newspaper of general circulation within the cemetery
district. If within 30 days after the last publication of the resolution, a
petition signed by at least 5% of the qualified voters of the cemetery district
requesting an election upon such question, an election shall be called and held
thereon. Such election 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 cemetery
district. If no protest or no sufficient protest is filed or if an election is
held and the proposition carries by a majority of those voting thereon, the
board of directors may submit an application which conforms to the resolution
of
intent to the state court of tax appeals.
(b) If the state court of tax appeals finds that the
evidence submitted in support of the application shows:
(1) The need for the acquisition of such land; (2) that there are
insufficient revenues to pay for the cost of such acquisition
and preparation of such land for burial purposes; and (3) the tax
levying authority is insufficient to generate the revenues necessary to pay for
the cost of acquisition
and preparation of such land for burial purposes, the board may authorize the
issuance of no-fund
warrants for the payment of the cost of acquisition of such land
and preparation of such land for burial purposes.
The amount of such warrants shall not exceed $35,000.
(c) No order for the issuance of such no-fund warrants shall be made without
a
public hearing before the state court of tax appeals
conducted in accordance with the provisions of the Kansas administrative
procedure act. Notice of such hearing
shall be published at least twice in a newspaper of general circulation
within the cemetery district applying for such authority at least 10 days
prior to such hearing. The notice shall be in a form prescribed by the
state court of tax
appeals. The cost of such
publication shall be paid by the cemetery district. Any
taxpayer of the cemetery district may file
a written protest against such application. Any member of the board of
trustees of the cemetery district may appear and
be heard in person at such hearing in support of the application. All records
and findings of such
hearings shall be subject to
public inspection. Warrants issued pursuant to this section shall be paid no
later than 15 years after issuance. The board of trustees may levy a tax
sufficient to pay such warrants. Such tax levies may be levied outside of
the aggregate tax levy limit prescribed by law.
History: L. 1999, ch. 134, § 1;
L. 2008, ch. 109, § 38; July 1.
17-1374.Same; acquisition of land; no-fund
warrants.
(a) Whenever the board of trustees of any cemetery organized
pursuant to K.S.A. 17-1342, and amendments thereto, determines it is necessary
to acquire land to enlarge the cemetery and revenues are insufficient to
finance the cost of acquisition of such land, the board
shall adopt a
resolution of intent to
make application to
the
state court of tax appeals for authority to issue no-fund
warrants to pay for the cost of
such land
and to have such land surveyed, platted into burial lots and otherwise
prepared for burial purposes. The notice of intent shall be approved by a
majority
of the board of
trustees. The notice of intent shall
state the
following: (1) A copy of the budget adopted for the current budget year; (2)
the tax rate
currently imposed; (3) the statutory tax levy authority of the district; (4)
the proposed cost of acquisition of such land; and (5) a detailed explanation
for the need of
such land and why there are insufficient revenues to finance the cost of
acquisition of such land.
Such resolution of intent shall be published once each week for two
consecutive weeks in a newspaper of general circulation within the cemetery
district. If within 30 days after the last publication of the resolution, a
petition signed by at least 5% of the qualified voters of the cemetery district
requesting an election upon such question, an election shall be called and held
thereon. Such election 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 cemetery
district. If no protest or no sufficient protest is filed or if an election is
held and the proposition carries by a majority of those voting thereon, the
board of directors may submit an application which conforms to the resolution
of
intent to the state court of tax appeals.
(b) If the state court of tax appeals finds that the
evidence submitted in support of the application shows:
(1) The need for the acquisition of such land; (2) that there are
insufficient revenues to pay for the cost of such acquisition
and preparation of such land for burial purposes; and (3) the tax
levying authority is insufficient to generate the revenues necessary to pay for
the cost of acquisition
and preparation of such land for burial purposes, the board may authorize the
issuance of no-fund
warrants for the payment of the cost of acquisition of such land
and preparation of such land for burial purposes.
The amount of such warrants shall not exceed $35,000.
(c) No order for the issuance of such no-fund warrants shall be made without
a
public hearing before the state court of tax appeals
conducted in accordance with the provisions of the Kansas administrative
procedure act. Notice of such hearing
shall be published at least twice in a newspaper of general circulation
within the cemetery district applying for such authority at least 10 days
prior to such hearing. The notice shall be in a form prescribed by the
state court of tax
appeals. The cost of such
publication shall be paid by the cemetery district. Any
taxpayer of the cemetery district may file
a written protest against such application. Any member of the board of
trustees of the cemetery district may appear and
be heard in person at such hearing in support of the application. All records
and findings of such
hearings shall be subject to
public inspection. Warrants issued pursuant to this section shall be paid no
later than 15 years after issuance. The board of trustees may levy a tax
sufficient to pay such warrants. Such tax levies may be levied outside of
the aggregate tax levy limit prescribed by law.
History: L. 1999, ch. 134, § 1;
L. 2008, ch. 109, § 38; July 1.
17-1374.Same; acquisition of land; no-fund
warrants.
(a) Whenever the board of trustees of any cemetery organized
pursuant to K.S.A. 17-1342, and amendments thereto, determines it is necessary
to acquire land to enlarge the cemetery and revenues are insufficient to
finance the cost of acquisition of such land, the board
shall adopt a
resolution of intent to
make application to
the
state court of tax appeals for authority to issue no-fund
warrants to pay for the cost of
such land
and to have such land surveyed, platted into burial lots and otherwise
prepared for burial purposes. The notice of intent shall be approved by a
majority
of the board of
trustees. The notice of intent shall
state the
following: (1) A copy of the budget adopted for the current budget year; (2)
the tax rate
currently imposed; (3) the statutory tax levy authority of the district; (4)
the proposed cost of acquisition of such land; and (5) a detailed explanation
for the need of
such land and why there are insufficient revenues to finance the cost of
acquisition of such land.
Such resolution of intent shall be published once each week for two
consecutive weeks in a newspaper of general circulation within the cemetery
district. If within 30 days after the last publication of the resolution, a
petition signed by at least 5% of the qualified voters of the cemetery district
requesting an election upon such question, an election shall be called and held
thereon. Such election 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 cemetery
district. If no protest or no sufficient protest is filed or if an election is
held and the proposition carries by a majority of those voting thereon, the
board of directors may submit an application which conforms to the resolution
of
intent to the state court of tax appeals.
(b) If the state court of tax appeals finds that the
evidence submitted in support of the application shows:
(1) The need for the acquisition of such land; (2) that there are
insufficient revenues to pay for the cost of such acquisition
and preparation of such land for burial purposes; and (3) the tax
levying authority is insufficient to generate the revenues necessary to pay for
the cost of acquisition
and preparation of such land for burial purposes, the board may authorize the
issuance of no-fund
warrants for the payment of the cost of acquisition of such land
and preparation of such land for burial purposes.
The amount of such warrants shall not exceed $35,000.
(c) No order for the issuance of such no-fund warrants shall be made without
a
public hearing before the state court of tax appeals
conducted in accordance with the provisions of the Kansas administrative
procedure act. Notice of such hearing
shall be published at least twice in a newspaper of general circulation
within the cemetery district applying for such authority at least 10 days
prior to such hearing. The notice shall be in a form prescribed by the
state court of tax
appeals. The cost of such
publication shall be paid by the cemetery district. Any
taxpayer of the cemetery district may file
a written protest against such application. Any member of the board of
trustees of the cemetery district may appear and
be heard in person at such hearing in support of the application. All records
and findings of such
hearings shall be subject to
public inspection. Warrants issued pursuant to this section shall be paid no
later than 15 years after issuance. The board of trustees may levy a tax
sufficient to pay such warrants. Such tax levies may be levied outside of
the aggregate tax levy limit prescribed by law.
History: L. 1999, ch. 134, § 1;
L. 2008, ch. 109, § 38; July 1.