AGO 1989-020.

• Case Date: February 21, 1989
• Court: Kansas

Kansas Attorney General Opinions 1989. AGO 1989-020. February 21, 1989ATTORNEY GENERAL OPINION NO. 89-20The Honorable Marvin L. Littlejohn State Representative One Hundred Nineteenth District State Capitol Room 426-S Topeka, Kansas 66612 Re: Taxation--Aggregate Tax Levy Limitations--Suspension of Statutory Fund and Levy Limitations Synopsis: County hospitals operated by elected boards of trustees are taxing districts for purposes of K.S.A.1988 Supp. 79-5021 et seq. As such, these hospitals may levy in 1989 an amount not in excess of the dollar amount levied by them in 1988. Beginning in 1990, such hospitals' levies are exempted from the aggregate tax levy limitation. County hospitals operated by appointed boards of trustees are not taxing districts in and of themselves, but levies for these hospitals must be included in calculating the counties' aggregate tax levy limitations in 1989. Beginning in 1990, levies for county hospitals with appointed boards of trustees will be exempted from the calculation of the counties' aggregate tax levy limitations. Cited herein: K.S.A. 19-4601; 19-4606; 79-5001 et seq.; K.S.A.1988 Supp. 79-5021; 79-5022; 79-5028; 79-5032; L.1988, ch. 393, § 2; L.1985, ch. 314, § 12. * * * Dear Representative Littlejohn: You request our opinion regarding the application of K.S.A.1988 Supp. 79-5022, the current aggregate tax levy limitation, to the Phillips county hospital. You advise that the county hospital is operated by a board of trustees appointed by the Phillips county commission pursuant to K.S.A. 19-4601 et seq. The county has previously levied an annual tax in the amount of two mills for the hospital and seeks to increase the levy to six mills under the authority of K.S.A. 19-4606 for the budget year 1990 and thereafter. You question whether this will be possible in view of K.S.A.1988 Supp. 79-5021 et seq. K.S.A.1988 Supp. 79-5022 provides as follows:

"(a) In the reappraisal year and in each year thereafter, all existing statutory fund mill levy rate and aggregate levy limitations on taxing subdivisions are hereby suspended.

"(b) Except as otherwise provided in K.S.A.1987 Supp. 79-5024 to 79-5027, inclusive, and amendments thereto, in the reappraisal year, no taxing subdivision shall certify to the county clerk of the county any tax levies upon tangible property, excluding levies

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