Attorney General Opinion No. 1986-030

Download or read book Attorney General Opinion No. 1986-030 written by Robert T. Stephan and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: K.S.A. 79-1807 and K.S.A. 12-503a provide for a smooth transition of governmental services, and the financing of those services, in territory which is annexed to a city from a township. Pursuant to K.S.A. 79-1807(a), if the annexation occurs prior to April 1, 1986, it will be deemed to have taken effect for tax purposes on December 31, 1985. The township annexed shall collect and distribute taxes which were due on November 1, 1985, but thereafter the city is responsible for levying, collecting and distributing taxes in the territory annexed. If the annexation occurs after April 1, 1986, it will take effect on December 31, 1986, and taxes due on November 1, 1986, will be collected and distributed by the township. Thereafter, the city will assume those duties. K.S.A. 12-503a allows the township to choose either to continue furnishing governmental services in the annexed territory until the city begins levying or collecting taxes, or alternatively to surrender to the city both the taxes collected and the obligation to furnish services in the annexed territory. The taxes surrendered are to be used by the city specifically for the purposes for which they were collected. Cited herein: K.S.A. 12-503a; 79-1807.