Attorney General Opinion No. 1985-143

Download or read book Attorney General Opinion No. 1985-143 written by Robert T. Stephan and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The state property tax imposed under K.S.A. 76-6b04 and deposited in the state institutions building fund is levied for the use and benefit of state institutions which care for certain specified classes of persons, including those who are mentally ill or mentally retarded. Depending on the facts, buildings and facilities which are owned by the state and which are used for the care and treatment of such persons could qualify as state institutions under K.S.A. 76-6b04 and 76-6b05, regardless of whether they were operated directly by the state or by a municipality or corporation acting under contract with, and supervision of, the state. Funds from the state institutions building fund could accordingly be expended for the acquisition, construction, reconstruction, remodeling and maintenance of such buildings and facilities. Cited herein: K.S.A. 76-6b04; 76-6b05; Kan. Const., Art. 7, section 6.