Session of 1998
HOUSE BILL No. 2601
By Special Committee on Assessment and Taxation
12-17
9
AN ACT relating to property taxation;
concerning certain authority of
10 counties relating to
the collection of delinquent personal property tax;
11 amending K.S.A. 1997
Supp. 19-101a and repealing the existing
12 section.
13
14 Be it enacted by the Legislature of the
State of Kansas:
15 Section 1. K.S.A. 1997 Supp.
19-101a is hereby amended to read as
16 follows: 19-101a. (a) The board of county
commissioners may transact all
17 county business and perform all powers of
local legislation and adminis-
18 tration it deems appropriate, subject only
to the following limitations,
19 restrictions or prohibitions:
20 (1) Counties shall be subject
to all acts of the legislature which apply
21 uniformly to all counties.
22 (2) Counties may not
consolidate or alter county boundaries.
23 (3) Counties may not affect
the courts located therein.
24 (4) Counties shall be subject
to acts of the legislature prescribing
25 limits of indebtedness.
26 (5) In the exercise of powers
of local legislation and administration
27 authorized under provisions of this
section, the home rule power con-
28 ferred on cities to determine their local
affairs and government shall not
29 be superseded or impaired without the
consent of the governing body of
30 each city within a county which may be
affected.
31 (6) Counties may not
legislate on social welfare administered under
32 state law enacted pursuant to or in
conformity with public law No.
33 271--74th congress, or amendments
thereof.
34 (7) Counties shall be subject
to all acts of the legislature concerning
35 elections, election commissioners and
officers and their duties as such
36 officers and the election of county
officers.
37 (8) Counties shall be subject
to the limitations and prohibitions im-
38 posed under K.S.A. 12-187 to 12-195,
inclusive, and amendments thereto,
39 prescribing limitations upon the levy of
retailers' sales taxes by counties.
40 (9) Counties may not exempt
from or effect changes in statutes made
41 nonuniform in application solely by reason
of authorizing exceptions for
42 counties having adopted a charter for
county government.
43 (10) No county may levy ad
valorem taxes under the authority of this
HB 2601
2
1 section upon real property located
within any redevelopment area estab-
2 lished under the authority of K.S.A.
12-1772, and amendments thereto,
3 unless the resolution authorizing the
same specifically authorized a por-
4 tion of the proceeds of such levy to
be used to pay the principal of and
5 interest upon bonds issued by a city
under the authority of K.S.A. 12-
6 1774, and amendments thereto.
7 (11) Counties shall
have no power under this section to exempt from
8 any statute authorizing or requiring
the levy of taxes and providing sub-
9 stitute and additional provisions on
the same subject, unless the resolution
10 authorizing the same specifically provides
for a portion of the proceeds
11 of such levy to be used to pay a portion of
the principal and interest on
12 bonds issued by cities under the authority
of K.S.A. 12-1774, and amend-
13 ments thereto.
14 (12) Counties may not exempt
from or effect changes in the provi-
15 sions of K.S.A. 19-4601 to 19-4625,
inclusive, and amendments thereto.
16 (13) Except as otherwise
specifically authorized by K.S.A. 12-1,101
17 to 12-1,109, inclusive, and amendments
thereto, counties may not levy
18 and collect taxes on incomes from whatever
source derived.
19 (14) Counties may not exempt
from or effect changes in K.S.A. 19-
20 430, and amendments thereto. Any charter
resolution adopted by a
21 county prior to July 1, 1983, exempting
from or effecting changes in
22 K.S.A. 19-430, and amendments thereto, is
null and void.
23 (15) Counties may not exempt
from or effect changes in K.S.A. 19-
24 302, 19-502b, 19-503, 19-805 or 19-1202,
and amendments thereto.
25 (16) Counties may not exempt
from or effect changes in K.S.A. 13-
26 13a26, and amendments thereto. Any charter
resolution adopted by a
27 county, prior to the effective date of this
act, exempting from or effecting
28 changes in K.S.A. 13-13a26, and amendments
thereto, is null and void.
29 (17) Counties may not exempt
from or effect changes in K.S.A. 71-
30 301, and amendments thereto. Any charter
resolution adopted by a
31 county, prior to the effective date of this
act, exempting from or effecting
32 changes in K.S.A. 71-301, and amendments
thereto, is null and void.
33 (18) Counties may not exempt
from or effect changes in K.S.A. 19-
34 15,139, 19-15,140 and 19-15,141, and
amendments thereto. Any charter
35 resolution adopted by a county prior to the
effective date of this act,
36 exempting from or effecting changes in such
sections is null and void.
37 (19) Counties may not exempt
from or effect changes in the provi-
38 sions of K.S.A. 12-1223, 12-1225, 12-1225a,
12-1225b, 12-1225c and
39 12-1226, and amendments thereto, or the
provisions of K.S.A. 1997 Supp.
40 12-1260 to 12-1270, inclusive, and
amendments thereto, and 12-1276,
41 and amendments thereto.
42 (20) Counties may not exempt
from or effect changes in the provi-
43 sions of K.S.A. 19-211, and amendments
thereto.
HB 2601
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1 (21) Counties may not
exempt from or effect changes in the provi-
2 sions of K.S.A. 19-4001 to 19-4015,
inclusive, and amendments thereto.
3 (22) Counties may not
regulate the production or drilling of any oil
4 or gas well in any manner which would
result in the duplication of reg-
5 ulation by the state corporation
commission and the Kansas department
6 of health and environment pursuant to
chapter 55 and chapter 65 of the
7 Kansas Statutes Annotated and any
rules and regulations adopted pur-
8 suant thereto. Counties may not
require any license or permit for the
9 drilling or production of oil and gas
wells. Counties may not impose any
10 fee or charge for the drilling or
production of any oil or gas well.
11 (23) Counties may not exempt
from or effect changes in K.S.A. 79-
12 41a04, and amendments thereto.
13 (24) Counties may not exempt
from or effect changes in K.S.A. 1997
14 Supp. 79-1611, and amendments thereto.
15 (25) Counties may not exempt
from or effect changes in K.S.A. 1997
16 Supp. 79-1494, and amendments thereto.
17 (26) Counties may not exempt
from or effect changes in subsection
18 (b) of K.S.A. 19-202, and amendments
thereto.
19 (27) Counties may not exempt
from or effect changes in subsection
20 (b) of K.S.A. 19-204, and amendments
thereto.
21 (28) Counties may not
exempt from or effect changes in K.S.A. 79-
22 2017 or 79-2101, and amendments thereto.
Any charter resolution
23 adopted prior to the effective date of
this act, which affected the provisions
24 of K.S.A. 79-2017 or 79-2101, and
amendments thereto, is hereby declared
25 to be null and void.
26 (b) Counties shall apply the
powers of local legislation granted in
27 subsection (a) by resolution of the board
of county commissioners. If no
28 statutory authority exists for such local
legislation other than that set forth
29 in subsection (a) and the local legislation
proposed under the authority
30 of such subsection is not contrary to any
act of the legislature, such local
31 legislation shall become effective upon
passage of a resolution of the
32 board and publication in the official
county newspaper. If the legislation
33 proposed by the board under authority of
subsection (a) is contrary to an
34 act of the legislature which is applicable
to the particular county but not
35 uniformly applicable to all counties, such
legislation shall become effec-
36 tive by passage of a charter resolution in
the manner provided in K.S.A.
37 19-101b, and amendments thereto.
38 Sec. 2. K.S.A. 1997 Supp.
19-101a is hereby repealed.
39 Sec. 3. This act shall take
effect and be in force from and after its
40 publication in the statute book.
41