Abandoned or uncared for cemeteries or burial places; tax levy, use of proceeds

19-3106. Abandoned or uncared for cemeteries or burial places; tax levy, use of proceeds. In any county in this state in which there is located a cemetery or other burial place in which three or more human bodies have been interred, and which cemetery or burial place has been abandoned and not cared for, for a period of at least five years, the board of county commissioners of the county is hereby authorized to provide for the care of such cemetery or burial place. For the purpose of providing funds for such care and to pay a portion of the principal and interest on bonds issued under the authority of K.S.A. 12-1774, and amendments thereto, by cities located in the county, the board of county commissioners is authorized to make an annual tax levy on all taxable tangible property of the county. History: L. 1949, ch. 221, § 1; L. 1970, ch. 100, § 26; L. 1979, ch. 52, § 123; L. 1999, ch. 154, § 37; May 27. Cross References to Related Sections: Care of abandoned cemeteries by townships, see 80-916. Abandoned private cemeteries, title vested in township, see 80-934 et seq. Attorney General's Opinions: Eminent domain; procedure act; compensation. 88-73. Abandoned or uncared-for cemeteries; tax levy. 94-50. Unmarked burial site distinguished with cemetery. 95-88. County authorized, but not required, to provide care for abandoned or uncared-for cemetery. 2018-6. 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