Kansas AG Opinions — 2024

K.S.A. 15-101, K.S.A. 14-101, and K.S.A. 13-101 do not provide for reclassifying a city based on a decrease in population. But K.S.A. 14- 901 does allow for a city of the second class to be reclassified as a city of the third class if the population falls to 1,000 or less and a majority of voters approve of the reclassification. There is no similar mechanism for reclassifying a city of the first class to a city of the second class.

Absent the consent of the land owner, a city may not annex any un- platted tract of agricultural land that is part of a larger tract of land of at least 21 acres.

According to K.S.A. 25-306(a) no person is eligible to accept the nomination of more than one party for the same office. Moreover, according to K.S.A. 25-306e, if a person is nominated by more than one party, the person must designate which party nomination the person accepts.

The expedited process in subsections (b) and (c) of the former version of K.S.A. 19-203a only applied when county commissioner vacancies were to be filled at a special election.

To be a “qualified employer” for purposes of the Kansas Aviation/Aerospace Tax Credit, an entity’s “principal business activity” must “involve[ ] the aviation sector.” This means that an entity’s primary or predominant business activities must be closely related to the aviation sector. The fact that Wichita State University has some connections to the aviation sector does not make it a “qualified employer” when those ties do not predominate over its other business activities.

County election officers may constitutionally prohibit electioneering on private property within 250 feet of a polling place on election day.

The Transient Guest Tax Act is a nonuniform act. As such, a county may exempt itself from provisions of the Act under its home-rule powers through a charter ordinance or resolution. Sherman County’s Charter Resolution No. 18 was a permissible use of its statutory authority. However, once it exempted itself, Sherman County cannot then require the Kansas Department of Revenue to collect the tax.

Although the Kansas Legislature may legally permit a city to impose its land subdivision requirements on county residents within three miles of city limits, it should be cautious when granting cities extraterritorial authority.