AGO 1989-078.

• Case Date: June 23, 1989
• Court: Kansas

Kansas Attorney General Opinions 1989. AGO 1989-078. June 23, 1989ATTORNEY GENERAL OPINION NO. 89-78Joseph O'Sullivan Reno County Counselor 315 West First Street P.O. Box 2066 Hutchinson, Kansas 67504-2066 Re: Cities and Municipalities--Miscellaneous Provisions--City and County Service for Programs for the Elderly; Tax Levy; Proper Mill Levy Rate Townships and Township Officers--Miscellaneous Provisions--Tax Levies for Funds to Improve Township Roads; Proper Mill Levy Rate Synopsis: After the first year in which a tax is levied, the mill levy rate specified by voters pursuant to K.S.A. 12-1680 may be adjusted by the board of county commissioners, subject to the voter approved upper limit and other pertinent budgetary constraints. Similarly, the mill levy rate established and approved pursuant to K.S.A. 80-1413 does not obligate the township board to henceforth levy the maximum approved rate. Cited herein: K.S.A. 12-1680, 79-1802; 79-1945; 79-1964; 80-1413. * * * Dear Mr. O'Sullivan: As Reno County Counselor you request our opinion concerning whether voter approval of certain tax levy mill rates obligates the county and township boards to levy the maximum approved mill levy or if, rather, the respective boards may establish a mill levy rate below the maximum levy specified by the voters. K.S.A. 12-1680 (county services for programs for the elderly) and K.S.A. 80-1413 (improvement of township roads) permit the specific tax levies in question. The authority of a county to generate income through taxes is discussed at K.S.A. 79-1802: "The county commissioners shall . . . estimate and determine the amount of money to be raised by tax for all county purposes, and all other taxes which they shall be required by law to levy." K.S.A. 79-1945 allows "the board of county commissioners . . . to levy in each year taxes for the several county purposes . . . not to exceed the tax levy rates and amounts specified. . . ." See also K.S.A. 79-1964. General budgetary principles allow the proper governing board discretionary authority to establish the necessary mill rates:

"Subject to the restriction that there must be a compliance with the constitutional or statutory requirements with respect to the manner or mode of determining and fixing the amount or rate, and with respect to the limitation of such amount or rate, the amount levied

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