AGO 1989-059.

• Case Date: May 11, 1989
• Court: Kansas

Kansas Attorney General Opinions 1989. AGO 1989-059. May 11, 1989ATTORNEY GENERAL OPINION NO. 89-59Frank E. White, Jr. Chautauqua County Attorney 121 N. Chautauqua P.O. Box 6 Sedan, Kansas 67361 Re: Taxation--Aggregate Tax Levy Limitations--New Taxing Districts; Start-up Budget Synopsis: A taxing subdivision which did not levy property taxes in 1988 may not levy in 1989 absent an election pursuant to K.S.A.1988 Supp. 79-5029 or authorization from the state board of tax appeals pursuant to K.S.A.1988 Supp. 79-5030. Cited herein: K.S.A. 19-3601; 19-3610; K.S.A.1988 Supp. 79-5021; 79-5022; 79-5027; 79-5028; 79-5029; 79-5030. * * * Dear Mr. White: You have requested our opinion regarding the ability of a newly created fire district to levy property taxes in the year of reappraisal. The fire district in question was created pursuant to K.S.A. 19-3601 et seq. It was anticipated that 2 mills would be levied for the fire district as authorized by K.S.A. 19-3610, the initial levy to be in 1989 for the 1990 budget. You question whether K.S.A.1988 Supp. 79-5022 would prohibit this levy since no such levy was made in 1988 for the 1989 budget. 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 specified in K.S.A.1987 Supp. 79-5028, and amendments thereto, which in the aggregate will produce an amount in excess of the amount which was levied by such taxing subdivision in the prior year.

"(c) In each year after the reappraisal year, the fund levy limits shall be increased by multiplying the dollar amount produced by the levy limit for the year prior to the reappraisal year by the quotient determined by dividing the assessed tangible valuation amount of the current year by the assessed tangible valuation amount of the current year by the assessed tangible valuation amount of the reappraisal year.

"(d) Except for adjustments described in K.S.A.1987 Supp. 79-5024 to 79-5027, inclusive, and amendments thereto, in

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