CHAPTER 134 HOUSE BILL No. 2410* An  Act concerning cemeteries; relating to the acquisition of land and the financing of costs
thereof. Be it enacted by the Legislature of the State of Kansas:

      Section  1. (a) Whenever the board of trustees of any cemetery or-
ganized pursuant to K.S.A. 17-1342, and amendments thereto, deter-
mines it is necessary to acquire land to enlarge the cemetery and revenues
are insufficient to finance the cost of acquisition of such land, the board
shall adopt a resolution of intent to make application to the board of tax
appeals for authority to issue no-fund warrants to pay for the cost of such
land and to have such land surveyed, platted into burial lots and otherwise
prepared for burial purposes. The notice of intent shall be approved by
a majority of the board of trustees. The notice of intent shall state the
following: (1) A copy of the budget adopted for the current budget year;
(2) the tax rate currently imposed; (3) the statutory tax levy authority of
the district; (4) the proposed cost of acquisition of such land; and (5) a
detailed explanation for the need of such land and why there are insuf-
ficient revenues to finance the cost of acquisition of such land.

      Such resolution of intent shall be published once each week for two
consecutive weeks in a newspaper of general circulation within the cem-
etery district. If within 30 days after the last publication of the resolution,
a petition signed by at least 5% of the qualified voters of the cemetery
district requesting an election upon such question, an election shall be
called and held thereon. Such election shall be called and held in the
manner provided by the general bond law, and the cost of the election
shall be borne by the cemetery district. If no protest or no sufficient
protest is filed or if an election is held and the proposition carries by a
majority of those voting thereon, the board of directors may submit an
application which conforms to the resolution of intent to the board of tax
appeals.

      (b) If the board of tax appeals finds that the evidence submitted in
support of the application shows:

      (1) The need for the acquisition of such land; (2) that there are in-
sufficient revenues to pay for the cost of such acquisition and preparation
of such land for burial purposes; and (3) the tax levying authority is in-
sufficient to generate the revenues necessary to pay for the cost of ac-
quisition and preparation of such land for burial purposes, the board may
authorize the issuance of no-fund warrants for the payment of the cost
of acquisition of such land and preparation of such land for burial pur-
poses. The amount of such warrants shall not exceed $35,000.

      (c) No order for the issuance of such no-fund warrants shall be made
without a public hearing before the board of tax appeals conducted in
accordance with the provisions of the Kansas administrative procedure
act. Notice of such hearing shall be published at least twice in a newspaper
of general circulation within the cemetery district applying for such au-
thority at least 10 days prior to such hearing. The notice shall be in a form
prescribed by the board of tax appeals. The cost of such publication shall
be paid by the cemetery district. Any taxpayer of the cemetery district
may file a written protest against such application. Any member of the
board of trustees of the cemetery district may appear and be heard in
person at such hearing in support of the application. All records and
findings of such hearings shall be subject to public inspection. Warrants
issued pursuant to this section shall be paid no later than 15 years after
issuance. The board of trustees may levy a tax sufficient to pay such war-
rants. Such tax levies may be levied outside of the aggregate tax levy limit
prescribed by law.

 Sec.  2. This act shall take effect and be in force from and after its
publication in the statute book.

Approved May 6, 1999.
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