Kansas Attorney General Opinions

A corporation which has filed a certificate of dissolu- tion several months, but less than a year, after the end of its tax period, for which full tax period an annual report has been duly filed and the franchise tax paid in full, has no duty under the Kansas general cor- poration code to file a further report, and has no further liability for payment of a franchise tax for the unreported period falling between the end of the fully reported tax period and the date of filing the certi- ficate of dissolution.

The governing body of any city may not require the franchisee utility under K.S.A. 12-2001 to report gross receipts and pay to the city the amount due more frequently than once every six months.

Property of the county, used for county fair purposes, may not be transferred to a private party for other than a public use, when such transfer is not supported by good and sufficient consideration. Title to such property is vested by K.S.A. 2-133, in the board of county commissioners, and approval by the board of directors appointed pursuant to that statute is not a lawful prerequisite for transfer of such property by the board of county commissioners. Consumption of alcoholic beverages on property of the county is prohibited, including such property occupied by a private lessee.

The treasurer of a system board, organized under K.S.A. 75-2548 et seq., is not subject to the bonding require- ment of treasurers of library boards organized under K.S.A. 12-1218 et seq. Terms of members of system board, including terms of persons appointed by the governor, must be prescribed by the state commission at the time of approving any petition filed under K.S.A. 75-2549, and there is no statutory limitation upon the number of successive terms any person may serve.

The continued, gratuitous operation of a school bus by a private citizen or association does not violate the provisions of K.S.A. 72-8309 and thereby render the school district or its officials subject to criminal prosecution under K.S.A. 72-8314; however, such action does violate the restrictions imposed by K.S.A. 72-8313 on the operation of the school bus and potentially subjects the private individual or association to the imposition criminal sanctions under K.S.A. 72-8314, unless and until the vehicle is modified in accordance with K.S.A. 72-8313.

February 7, 1975 Opinion No. 75 - 47 The Honorable Pete Farabi Judge of the City Court of Pittsburg 301 Professional Building Pittsburg, Kansas 66762 Dear Judge Farabi: You request review of opinion no. 74-213, issued June 27, 1974, by Attorney General Vern Miller. The request fo…

An area vocational-technical school is not defined as the same entity as a school district, and accordingly can not arrange with a city public building commission to lease or rent buildings maintained and operated pursuant to K.S.A. 1974 Supp. 12-1758. *

A corporation which is engaged in the sale or con- veyance of land for cemetery purposes subject to ch. 330, L. 1968, and which is cancelled as a corpora- tion organized under the Kansas general corporation code for failure to file a timely annual report under K.S.A. 17-1510, remains a business entity, whether an individual proprietorship, partnership or other firm, and as such constitutes a "corporation" as defined by K.S.A. 17-1312f which is subject to examination and auditing by the Secretary of State under K.S.A. 17-1312a, including the registration requirements thereof. *

Articles of incorporation must include information concerning the number of shares and par value of each set forth at K.S.A. 17-6002(4). * *

December 19, 1975 ATTORNEY GENERAL OPINION NO. 75- 466 Robert R. Raines Secretary of Corrections Department of Corrections KPL Tower Building 818 Kansas Avenue, Suite 500 Topeka, Kansas 66612 RE: Corrections, Department of -- Correctional Industries Account SYNOPSIS: K.S.A. 1974 …

A per mile rate of reimbursement of the parents of a non-resident student for mileage incurred to and from the point of entry into the school district is within the legal parameters of K.S.A. 72-8309. *

The "feedlot" law passed in 1974 applies only to operators of commercial or private feedlots wherein "cattle of others" are held .for "final feeding", and provides a method of taxation which does not conflict with other provisions for assessment and taxation of other cattle and livestock. *

K.S.A. 1974 Supp. 12-1678a, as amended by the 1975 Legislature, places an affirmative duty upon the county to notify the school district of its inten- tion to invest those tax monies levied and collected to pay the district's outstanding bonded indebtedness by the county on behalf of the school district.

Undistributed earnings of banking corporation in which majority of stock is held by parent corporation should not be included in determining amount of franchise tax due from latter corporation.

A trailer which utilizes an axle or axles which cannot bear any proportionate part of a load is not sufficient to meet the statutory requirements of K.S.A. 1975 Supp. 8-1909 since it is impossible for the weight to be equalized by any increase in the distance between extreme axles.

A county which has in force on July 1, 1975, a two-year contract, commencing January 1, 1975, for the printing of ballots must continue to honor its obligations under said contract, and may not abandon said contract because it was not in accordance with the procedures prescribed by ch. 207, L. 1975, which became effective after execu- tion of the contract in question. *

February 7, 1975 Opinion No. 75-46 The Honorable Fred W. Rosenau State Representative House of Representatives 3rd Floor - State Capitol Building Topeka, Kansas 66612 Dear Representative Rosenau: You inquire concerning 1975 House Bill 2047. You suggest that the bill seems to cont…

Interest earned on county funds which are invested in investments specifically enumerated in K.S.A. 1974 Supp. 12-1675 as amended must be credited to the general fund. Interest earned on county funds invested in investments not specifically enumerated in K.S.A. 1974 Supp. 12-1675 as amended, but which are made pursuant to supplemental authority provided by county resolution, may be credited to any fund as provided by county resolution, which need not be a charter resolution.

The Kansas City, Kansas Junior College board of trustees may appoint a president or chief adminis- trative officer for a fixed term exceeding one year at a specified annual compensation without violating the Kansas Cash-Basis Law.

Under K.S.A. 19-212e, the county may not pay premiums for group hospital, surgical and/or medical expense insurance contracts for county officers and employees in an amount which for each employee exceeds the cost of a single person's premium. * *

December 15, 1975 ATTORNEY GENERAL OPINION NO. 75-456 Mr. Thomas M. Tuggle Assistant City Attorney People's Savings & Loan Building Suite A - Post Office Box 277 Concordia, Kansas 66901 Re: Municipal Courts--Procedure--Contempt Synopsis: If a nonindigent person who is convicted o…

Board of Pharmacy has acted within its statutory authority to hold informal hearings, to issue guidelines and to approve unit dose drug distribution systems.

Interpretation of phrase "adjudged incapacitated person" contained within K.S.A. 23-120 refers to the conditions contained within K.S.A. 77-201(31) and K.S.A. 59-3002(1) as so determined to exist pursuant to the provisions of K.S.A. 1974 Supp. 59-3001 et seq.

A county and cities therein may utilize the proce- dures of K.S.A. 1974 Supp. 12-3901 et seq. to pro- vide for the consolidation of law enforcement services provided by such county and cities therein, without the necessity of further authorizing legislation. *

A county attorney is not prohibited by K.S.A. 19-705 from holding office as a municipal judge of a muni- cipality which is not located in the county which he or she serves as county attorney. *

Execution of a memorandum of agreement which prescribes the rates of wages and salaries to be paid as compen- sation to officers and employees of the city police department does not in and of itself create any indebt- edness against the City, and hence gives rise to no question whether the agreement itself complies with the Kansas cash-basis law. *

The assistance provided by family planning centers is available only to that class of individuals identified in K.S.A. 23-501 which does not include individuals under eighteen years of age.,

February 6, 1975 Opinion No. 75- 45 Mr. Tracy D. Klinginsmith Jackson County Attorney Jackson County Courthouse Holton, Kansas 66436 Dear Mr. Klinginsmith: Your letter of January 30, requests an opinion concerning the proper procedure for a cemetery district established pursuant …

The provisions of benefit eligibility which con- clusively presume that women are not able nor avail- able to work during the 120 day period because of pregnancy and childbirth are constitutionally impermissible.

The maintenance of a checking account with a limited balance, and provision for transfer of funds thereto from a savings account for payment of checks presented therefor, pursuant to an agreement between a city and its depository bank, violates no Kansas law regarding the holding and management of municipal funds.

December 4, 1975 ATTORNEY GENERAL OPINION NO. 75- 447 Mr. John E. Fierro County Attorney Ford County Courthouse Dodge City, Kansas 67801 RE: K.S.A. 79-3101 et seq. Synopsis: A mortgage registration fee is a tax and no tax may be levied against a U.S. government agency. But where …

The offices of city treasurer and city clerk of cities of the third class are incompatible as a matter of law, and the person holding one such office may not at the same time hold the other of such offices.

Upon approval of the extension of an existing water- shed district organized under K.S.A. 24-1201 et seq., provision for payment of the costs of the petition and election approving such extension should be made by the board of directors of the watershed district which has been extended, and not by the steering committee or board of directors organized to accom- plish the extension itself, the latter group having no further formal legal authority once the extension is approved.

A person who is a resident owner, manager or operator of farm or ranch lands of eighty acres or more does not cease to be a "resident owner or tenant of farm lands" as that phrase is defined at ch. 227, § 1, L. 1975, merely because there is located on said land a commercial livestock feeding operation.

Notwithstanding the provisions of K.S.A. 17-2706, psychologists are permitted under the general cor- poration code of this state to incorporate as a professional corporation for the practice of psychology.

The payment of an indebtedness incurred for legal services retained by and rendered to a municipality for representation of the City as a party defendant in civil litigation is subject to the Kansas cash- basis law, and any such indebtedness incurred in excess of funds on hand and available for payment thereof is in violation of the cash basis law and is void. * Dear Mr. Elliott:

All public utility property, of every nature, real or personal, is listed and valued as real estate on a system-wide or unit basis, and the valuation is then apportioned to each county. In bankruptcy of a utility, then, the collection procedures to be used are those pertaining to the foreclosure of taxes on real estate, plus following the provisions of the Bankruptcy Act where applicable. * * *

Mortgage Registration fees may be collected but once on a single indebtedness: The Register of Deeds must require the statutory affidavit to be filed, and has the right to inspect such additional instruments as may be necessary to establish to his or her satis- faction the full amount of consideration secured by a mortgage in order to assess the proper fee. Such additional instruments need not be filed or recorded. *

February 7, 1975 Opinion No. 75- 44 Mr. Mickey C. Moorman Assistant County Attorney Labette County Courthouse Oswego, Kansas 67356 Dear Mr. Moorman: You inquire concerning liability of the county for medical care rendered to one William E. Love, for injuries sustained on Septembe…

The board of trustees of a community junior college may appoint a person as treasurer other than from among its own membership.

Creation of an improvement district pursuant to K.S.A. 19-2753, et seq., must be done in strict compliance with statutory requirements. *

It is the duty of the Sedgwick County Election Commissioner to conduct an election required by ordinance of the City of Wichita for election of members of Neighborhood Councils in January, 1976, and the direct costs of such election must be reimbursed to the board of county commissioners by the city if the voters in the county are not entitled to vote in one or another election held on that date, said liability being governed by K.S.A. 25-2201. *

Under K.S.A. 13-2903, relatives by blood or marriage of the mayor or any commissioner are disqualified from holding any city office, but are not disqualified from holding positions of city employment.

The specific terms of K.S.A. 75-4202 do not manifest legislative intent of requiring banks servicing state active bank accounts to provide without charge the paper stock and printing of warrants, drafts or checks to be used by the state.

November 19, 1975 ATTORNEY GENERAL OPINION NO. 75-434 Terry J. Malone Assistant County Attorney Ford County Courthouse Dodge -City, Kansas 67801 RE: K.S.A. 79-2803 and K.S.A. 1974 Supp. 58-401 Synopsis: Whenever real estate sells for more than the judgment lien for taxes, interes…

Revenue bonds issued by the Kansas Housing Finance Authority under the proposed Kansas Housing Finance Authority Act do not constitute debts of the state or a pledge of the faith and credit of the state. Provisions for subsequent legislative appropriations to bond reserve funds of the authority are entirely permissive and import neither a legal obligation of the State to make such appropriations nor any legal claim of holders of such bonds to payment from such appropriations. In implementation of the proposed act, the proposed Authority does become a party to internal improvements in violation

K.S.A. 12-824 and K.S.A. 12-2001 et seq. provide separate and distinct alternative procedures which the city may utilize in granting a franchise to a public utility. *