Ch. 135             1997 Session Laws of Kansas             771

An Act relating to property taxation; concerning tax levy rate limitations on certain govern-
mental units; amending K.S.A. 1996 Supp. 79-5028, 79-5036 and 79-5038 and repealing
the existing sections.

Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 1996 Supp. 79-5028 is hereby amended to read as
follows: 79-5028. The provisions of K.S.A. 79-5021 to 79-5036, inclusive,
and amendments thereto, shall not apply to or limit the levy of taxes for
the payment of:

(a) Principal and interest upon state infrastructure loans, bonds, tem-
porary notes, no-fund warrants and payments made to a public building
commission;

(b) judgments, settlements and expenses for protection against lia-
bility to the extent such expenses are authorized by article 61 of chapter
75 of the Kansas Statutes Annotated and amendments thereto;

(c) employer contributions for social security, workers compensation,
unemployment insurance, health care costs, employee benefit plans, and
employee retirement and pension programs;

(d) expenses incurred by counties for district court operations under
the provisions of K.S.A. 20-348 or 20-349, and amendments thereto, and
expenses incurred by counties for the detention of juveniles;

(e) expenses incurred by counties for payment of out-district tuition
to community colleges pursuant to K.S.A. 71-301, and amendments
thereto, and expenses incurred by counties and townships for payment
of out-district tuition to municipal universities pursuant to K.S.A. 13-
13a26, and amendments thereto;

(f) expenses incurred for the first time on and after January 1, 1996,
by cities in effectuating programs specifically enacted and administered
for the purpose of preventing juvenile delinquency and crime; or

(g) expenses incurred by any taxing subdivision for rebates to owners
of property in connection with a neighborhood revitalization program
instituted in accordance with K.S.A. 1995 1996 Supp. 12-17,114 et seq.,
and amendments thereto; or

(h) expenses incurred by any taxing subdivision necessary to interface
with the state criminal justice information system.

The provisions of K.S.A. 79-5021 to 79-5036, inclusive, and amend-
ments thereto, do not apply to the tax levies authorized or required under
K.S.A. 19-4004, 19-4011, 65-212 and 65-215 and amendments thereto.

772             1997 Session Laws of Kansas             Ch. 135

Amounts produced from any taxes levied for purposes specified in this
section shall not be used in computing any aggregate limitation under the
provisions of this act. In addition, amounts needed to be produced from
the levy of taxes by a taxing subdivision to replace the difference between
the amount of revenue estimated to be received by such taxing subdivision
pursuant to K.S.A. 79-5101 et seq., and amendments thereto, in 1990,
and the amount of such revenue estimated to be received by such taxing
subdivision in each year thereafter shall not be used in computing any
aggregate limitation under the provisions of this act. On or before June
1 of each year, information necessary to make such computation shall be
provided to each taxing subdivision by the appropriate county treasurer.

Sec. 2. K.S.A. 1996 Supp. 79-5036 is hereby amended to read as
follows: 79-5036. (a) The governing body of any city may elect, in the
manner prescribed by and subject to the limitations of section 5 of article
12 of the Kansas Constitution, to exempt such city from the provisions of
K.S.A. 79-5021 to 79-5033, inclusive, or to modify the provisions thereof.

(b) The governing body of any county may elect, in the manner pre-
scribed by and subject to the limitations of K.S.A. 19-101b, and amend-
ments thereto, to exempt such county from the provisions of K.S.A. 79-
5021 to 79-5033, inclusive, or to modify the provisions thereof.

(c) The governing body of any other taxing subdivision subject to the
provisions of K.S.A. 79-5021 to 79-5033, inclusive, may elect, in the man-
ner prescribed by and subject to the limitations of K.S.A. 19-101b, and
amendments thereto, insofar as such section may be made applicable, to
exempt such subdivision from the provisions of K.S.A. 79-5021 to 79-
5033, inclusive, or to modify the provisions thereof.

(d) Whenever a charter ordinance or resolution is submitted for ap-
proval to the qualified electors pursuant to the provisions of subsection
(a), (b) or (c), there shall be printed on the ballot following the proposition
a brief nontechnical statement expressing the intent or purpose of the
proposition and the effect of a vote for and a vote against the proposition.

Sec. 3. K.S.A. 1996 Supp. 79-5038 is hereby amended to read as
follows: 79-5038. The provisions of K.S.A. 79-5021 to 79-5036, inclusive,
and amendments thereto, shall expire on July 1, 1997 1999.

Sec. 4. K.S.A. 1996 Supp. 79-5028, 79-5036 and 79-5038 are hereby
repealed.

Sec. 5. This act shall take effect and be in force from and after its
publication in the statute book.

Approved April 24, 1997.