Kansas AG Opinions, 1991

K.S.A. 19-15,114 et seq. is a uniform act establishing the procedures by which Shawnee County may undertake the remodeling and equipping of the Shawnee County courthouse. Shawnee county may, however, validly issue general obligation bonds pursuant to Home Rule Resolution H.R. 89-11 as authorized in the Supreme Court decision Blevins v. Hiebert, 247 Kan. 1 (1990).

The workers' compensation advisory panel established pursuant to K.S.A. 44-510, as amended by L. 1990, ch. 183, sec. 2 is authorized to conduct business in the absence of a member whose appointment is being challenged.

ROBERT T. STEPHAN ATTORNEY GENERAL January 10, 1991 ATTORNEY GENERAL OPINION NO. 91- 1 Fred W. Johnson Labette County Counselor 1805 Parsons Plaza P.O. Box 409 Parsons, Kansas 67357 Re: Elections--Recall of Elected Officials--Recall of Local Officers; Petition; Contents; Affidavi…

ROBERT T. STEPHAN ATTORNEY GENERAL November 7 , 1991 ATTORNEY GENERAL OPINION NO. 91-145 The Honorable Clyde D. Graeber State Representative, Forty-First District 2400 Kingman Leavenworth, Kansas 66048 Re: Taxation--Property Valuation, Equalizing Assessments, Appraisers and Asses…

The legislature is prohibited, pursuant to article 11, section 4 of the Kansas constitution, from imposing a permanent statewide property tax levy. However, a series of annual or biennial impositions would be permissible. The legislature may require the board of education of each school district to levy a specified number of mills and to transfer a portion of the proceeds to the state for distribution to other school districts if done in compliance with article 11, sections 4 and 5, and any other applicable constitutional provisions.

A church is a public building for purposes of the handicapped accessibility standards act. However, if the church was built before January 1, 1979 and renovations do not consist of an amount equal to 25% or more of the replacement value of the building, this act would not apply to the church.

Directives, guidelines, manuals and course instruction materials promulgated by the director of property valuation to assist county and district appraisers in determining fair market or use value of property and designed to achieve uniformity in appraisal are mandatory in the sense that the director, prosecutors and the board of tax appeals may take actions enumerated herein to penalize an appraiser for failure or refusal to comply with or follow such materials.

To the extent discussed herein the statutory classifications for determining eligibility for and amounts of reimbursement from the underground petroleum storage tank trust fund as set forth in K.S.A. 1990 Supp. 65-34,119 violate the equal protection clause of the United States constitution. Other provisions of the Kansas storage tank act are severable and therefore not affected by this opinion.

Levies for county extension council employee benefit plan expenses are exempted from the limitations of K.S.A. 79-5021 et seq., and amounts produced from such levies should not be considered in computing the county's aggregate limitation.