Session of 1998
                   
SENATE BILL No. 602
         
By Committee on Assessment and Taxation
         
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            9             AN ACT relating to counties; prohibiting the levy of a severance tax;
10             amending K.S.A. 1997 Supp. 19-101a and repealing the existing
11             section.
12            
13       Be it enacted by the Legislature of the State of Kansas:
14           Section 1. K.S.A. 1997 Supp. 19-101a is hereby amended to read as
15       follows: 19-101a. (a) The board of county commissioners may transact all
16       county business and perform all powers of local legislation and adminis-
17       tration it deems appropriate, subject only to the following limitations,
18       restrictions or prohibitions:
19           (1) Counties shall be subject to all acts of the legislature which apply
20       uniformly to all counties.
21           (2) Counties may not consolidate or alter county boundaries.
22           (3) Counties may not affect the courts located therein.
23           (4) Counties shall be subject to acts of the legislature prescribing
24       limits of indebtedness.
25           (5) In the exercise of powers of local legislation and administration
26       authorized under provisions of this section, the home rule power con-
27       ferred on cities to determine their local affairs and government shall not
28       be superseded or impaired without the consent of the governing body of
29       each city within a county which may be affected.
30           (6) Counties may not legislate on social welfare administered under
31       state law enacted pursuant to or in conformity with public law No.
32       271--74th congress, or amendments thereof.
33           (7) Counties shall be subject to all acts of the legislature concerning
34       elections, election commissioners and officers and their duties as such
35       officers and the election of county officers.
36           (8) Counties shall be subject to the limitations and prohibitions im-
37       posed under K.S.A. 12-187 to 12-195, inclusive, and amendments thereto,
38       prescribing limitations upon the levy of retailers' sales taxes by counties.
39           (9) Counties may not exempt from or effect changes in statutes made
40       nonuniform in application solely by reason of authorizing exceptions for
41       counties having adopted a charter for county government.
42           (10) No county may levy ad valorem taxes under the authority of this
43       section upon real property located within any redevelopment area estab-

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  1       lished under the authority of K.S.A. 12-1772, and amendments thereto,
  2       unless the resolution authorizing the same specifically authorized a por-
  3       tion of the proceeds of such levy to be used to pay the principal of and
  4       interest upon bonds issued by a city under the authority of K.S.A. 12-
  5       1774, and amendments thereto.
  6           (11) Counties shall have no power under this section to exempt from
  7       any statute authorizing or requiring the levy of taxes and providing sub-
  8       stitute and additional provisions on the same subject, unless the resolution
  9       authorizing the same specifically provides for a portion of the proceeds
10       of such levy to be used to pay a portion of the principal and interest on
11       bonds issued by cities under the authority of K.S.A. 12-1774, and amend-
12       ments thereto.
13           (12) Counties may not exempt from or effect changes in the provi-
14       sions of K.S.A. 19-4601 to 19-4625, inclusive, and amendments thereto.
15           (13) Except as otherwise specifically authorized by K.S.A. 12-1,101
16       to 12-1,109, inclusive, and amendments thereto, counties may not levy
17       and collect taxes on incomes from whatever source derived.
18           (14) Counties may not exempt from or effect changes in K.S.A. 19-
19       430, and amendments thereto. Any charter resolution adopted by a
20       county prior to July 1, 1983, exempting from or effecting changes in
21       K.S.A. 19-430, and amendments thereto, is null and void.
22           (15) Counties may not exempt from or effect changes in K.S.A. 19-
23       302, 19-502b, 19-503, 19-805 or 19-1202, and amendments thereto.
24           (16) Counties may not exempt from or effect changes in K.S.A. 13-
25       13a26, and amendments thereto. Any charter resolution adopted by a
26       county, prior to the effective date of this act, exempting from or effecting
27       changes in K.S.A. 13-13a26, and amendments thereto, is null and void.
28           (17) Counties may not exempt from or effect changes in K.S.A. 71-
29       301, and amendments thereto. Any charter resolution adopted by a
30       county, prior to the effective date of this act, exempting from or effecting
31       changes in K.S.A. 71-301, and amendments thereto, is null and void.
32           (18) Counties may not exempt from or effect changes in K.S.A. 19-
33       15,139, 19-15,140 and 19-15,141, and amendments thereto. Any charter
34       resolution adopted by a county prior to the effective date of this act,
35       exempting from or effecting changes in such sections is null and void.
36           (19) Counties may not exempt from or effect changes in the provi-
37       sions of K.S.A. 12-1223, 12-1225, 12-1225a, 12-1225b, 12-1225c and
38       12-1226, and amendments thereto, or the provisions of K.S.A. 1997 Supp.
39       12-1260 to 12-1270, inclusive, and amendments thereto, and 12-1276,
40       and amendments thereto.
41           (20) Counties may not exempt from or effect changes in the provi-
42       sions of K.S.A. 19-211, and amendments thereto.
43           (21) Counties may not exempt from or effect changes in the provi-

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  1       sions of K.S.A. 19-4001 to 19-4015, inclusive, and amendments thereto.
  2           (22) Counties may not regulate the production or drilling of any oil
  3       or gas well in any manner which would result in the duplication of reg-
  4       ulation by the state corporation commission and the Kansas department
  5       of health and environment pursuant to chapter 55 and chapter 65 of the
  6       Kansas Statutes Annotated and any rules and regulations adopted pur-
  7       suant thereto. Counties may not require any license or permit for the
  8       drilling or production of oil and gas wells. Counties may not impose any
  9       fee or charge for the drilling or production of any oil or gas well.
10           (23) Counties may not exempt from or effect changes in K.S.A. 79-
11       41a04, and amendments thereto.
12           (24) Counties may not exempt from or effect changes in K.S.A. 1997
13       Supp. 79-1611, and amendments thereto.
14           (25) Counties may not exempt from or effect changes in K.S.A. 1997
15       Supp. 79-1494, and amendments thereto.
16           (26) Counties may not exempt from or effect changes in subsection
17       (b) of K.S.A. 19-202, and amendments thereto.
18           (27) Counties may not exempt from or effect changes in subsection
19       (b) of K.S.A. 19-204, and amendments thereto.
20           (28) Counties may not levy or impose an excise, severance or any
21       other tax in the nature of an excise tax upon the physical severance and
22       production of any mineral or other material from the earth or water. Any
23       resolution adopted by any county prior to the effective date of this act
24       imposing or levying any such tax is null and void.
25           (b) Counties shall apply the powers of local legislation granted in
26       subsection (a) by resolution of the board of county commissioners. If no
27       statutory authority exists for such local legislation other than that set forth
28       in subsection (a) and the local legislation proposed under the authority
29       of such subsection is not contrary to any act of the legislature, such local
30       legislation shall become effective upon passage of a resolution of the
31       board and publication in the official county newspaper. If the legislation
32       proposed by the board under authority of subsection (a) is contrary to an
33       act of the legislature which is applicable to the particular county but not
34       uniformly applicable to all counties, such legislation shall become effec-
35       tive by passage of a charter resolution in the manner provided in K.S.A.
36       19-101b, and amendments thereto.
37           Sec. 2. K.S.A. 1997 Supp. 19-101a is hereby repealed.
38           Sec. 3. This act shall take effect and be in force from and after its
39       publication in the statute book.
40