392 opinions issued in 1977.
Attorney General Opinion No. 1977-348
Oct 21, 1977
The General Improvement and Assessment Law does not convey authority to allow a city to purchase outright a completed public work or improvement.
Attorney General Opinion No. 1977-344
Oct 20, 1977
When budgets have been adopted, levies determined, tax rolls prepared and ready for certification, it is too late by the middle of October to attempt to make changes in the levies on such rolls. An or- derly and timely system of assessment and collection of taxes is imperative to the successful operation of government. There are procedures whereby the Board of Tax Appeals may later direct a refund of taxes erroneously collected, or a cancellation of all or any portion of erroneous taxes still un- collected together with penalties charged thereon. *
Attorney General Opinion No. 1977-343
Oct 20, 1977
Clerks of municipal courts may have access to crimi- nal justice information which is subject to regula- tions adopted by the United States Department of Justice when and only when specifically authorized and directed to obtain specific data by the munici- pal judge. The mayors of Kansas municipalities are not entitled to access to such data solely by reason of the official duties of their offices.