12-6a07. Apportionment of cost of improvement. (a) The city may pay such portion of the cost of the improvement as the governing body may determine, but not more than ninety-five percent (95%) of the total cost thereof. The share of the cost to be paid by the city at large shall be paid in the manner provided by K.S.A. 12-6a14. (b) If any property deemed benefited shall by reason of any provision of law be exempt from payment of special assessments therefor, such assessment shall, nevertheless, be computed and shall be paid by the city at large. History: L. 1957, ch. 99, § 7; L. 1968, ch. 305, § 1; L. 1978, ch. 58, § 1; July 1. Attorney General's Opinions: Allocation of cost of improvement between property in district and city at large; increase in city's share. 98-25. Land to be included in improvement district; abutting property must be included, nonabutting may be included. 2000-13. CASE ANNOTATIONS 1. Mandated exemption from special assessment should not result in nonexempt properties carrying costs of benefits received by exempt property. Garvey Elevators, Inc. v. City of Wichita, 238 Kan. 682, 689, 714 P.2d 956 (1986). 2. Whether city's designation of street as main trafficway precludes financing improvements by special assessments examined. Davis v. City of Leawood, 257 Kan. 512, 515, 536, 893 P.2d 512 (1995). 3. Whether the designation of street as main trafficway precludes financing improvements under K.S.A. 12-685 examined. Bauer v. City of Olathe, 257 Kan. 540, 547, 894 P.2d 823 (1995). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026