SESSION OF 1998



SUPPLEMENTAL NOTE ON SENATE BILL NO. 602



As Recommended by Senate Committee on

Assessment and Taxation





Brief(1)



S.B. 602 would amend K.S.A. 1997 Supp. 19-101a to prohibit counties from levying a severance tax and nullifying any resolution imposing such a tax already adopted by a county.





Background



This bill was requested and supported by a representative of the Kansas Aggregate Producers' Association and was supported by a representative of the Kansas Department of Transportation. The bill was opposed by the commissioners of Dickinson County, the Dickinson County Highway Administrator, and the Superintendent of the Chapman School District (U.S.D. 473).



Dickinson County passed Resolution No. 41797 in 1997 to impose a tax of $.20 per ton on severance of rock and gravel within Dickinson County.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/fulltext-bill.html.