Brief ⁽¹⁾

SB 35, as amended, would make several changes in law relating to the Blue Valley Recreation Commission (BVRC) appointed by Unified School District No. 229.

KSA 2000 Supp. 12-1927 would be amended to authorize voters, after a protest petition procedure, to call an election seeking to revoke the authority of the BVRC. (Current law allows this procedure for all recreation commissions except the BVRC.) In the event the BVRC were to be dissolved, the existing property tax levy at that time used for the payment of debt and other obligations authorized by the last budget would remain in force until such debts and obligations were paid in full. The BVRC also would be prohibited from using general fund property tax levy revenue for any purpose for which the capital improvement fund could be used.

KSA 2000 Supp. 12-1928 would be amended to require that no real property may be purchased or leased for a term exceeding three years by the BVRC absent the prior approval of the USD 229 Board of Education and a prerequisite that the BVRC has provided public notice by publishing its intent for three consecutive weeks. Current law requires prior approval of USD 229 for real property purchases only and does not contain the publication requirement.

Finally, KSA 2000 Supp. 12-1935 would be amended to require that the BVRC capital improvement fund property tax levy in conjunction with its general fund levy be subject to the 4-mill maximum levy established pursuant to KSA 2000 Supp. 12-1927. Additional language would clarify that the BVRC capital improvement levy be the sole source of revenue for funding its capital improvements.

Background

The Senate-passed version of SB 35 would have placed a limitation on an income tax credit currently available to taxpayers who make the original purchase of alternative fuel system motor vehicles. For such vehicles capable of operating on a fuel blend of 85 percent ethanol and 15 percent gasoline, the credit of up to $750 would have been available only after taxpayers claiming the credit have furnished evidence of the purchase of at least 500 gallons of such blend from the date of the purchase of the vehicle through December 31 of the next calendar year.

The House Taxation Committee amended the bill to strike all of the income tax credit provisions and insert all provisions of the House Committee of the Whole version of HB 2408 relating to the BVRC.

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.cgi