Authority for counties to levy taxes

79-1945. Authority for counties to levy taxes. The board of county commissioners of any county is hereby authorized and empowered to levy taxes in each year for the general fund and other county purposes. Revenues derived from property taxes levied for mental health programs or for programs for people with disabilities, whether deposited in special funds or in the general funds of the several counties, shall be expended exclusively for such purposes. History: L. 1933, ch. 309, § 1; L. 1941, ch. 370, § 1; L. 1981, ch. 379, § 3; L. 1999, ch. 154, § 23; May 27. Attorney General's Opinions: Regional system of cooperating libraries. 86-116. Aggregate tax levy limitations; mandatory tax lid. 87-158. Libraries and library systems; taxing subdivision; removal of fund levy limitations; affect on taxing authority. 1999-27. CASE ANNOTATIONS 1. This act did not repeal K.S.A. 39-3a06, 39-3a07 by implication. Millhaubt v. McKee, 141 Kan. 181, 182, 185, 40 P.2d 363. 2. Purpose of cash-basis, budget and tax-limitation laws discussed in holding them inapplicable to K.S.A. 19-1503, 19-1505. State, ex rel., v. Republic County Comm'rs, 148 Kan. 376, 381, 82 P.2d 84. 3. Purpose of budget and cash-basis laws discussed. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 462, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043. 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