Chapter 12 — CITIES AND MUNICIPALITIES

12-121. Same; application of act. Nothing in K.S.A. 12-120 shall be deemed to apply to records, documents or papers not specifically mentioned nor to authorize the destruction of records, documents or papers which in their nature should be preserved permanently, nor to prohibit d…

12-122. Reproduction of records on film. The governing body may cause any or all records, documents or papers to be photographed, microphotographed or otherwise reproduced in a manner which accurately reproduces the original thereof in all details. History: L. 1949, ch. 123, § 3;…

12-123. Same; evidence in courts or administrative agencies. Photographs, microphotographs or reproduction shall be deemed to be an original record for all purposes, including introduction in evidence in all courts or administrative agencies. A transcript, exemplification or cert…

12-124. History: L. 1949, ch. 123, § 5; Repealed, L. 1981, ch. 331, § 14; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents U…

12-125. History: L. 1957, ch. 96, § 1; Repealed, L. 1959, ch. 66, § 1; June 30. Source or prior law: 13-411, 13-910, 13-1905, 13-1906, 14-416, 15-421, 12-1650. CASE ANNOTATIONS 1. Act held unconstitutional; title defective, revenue purposes not expressed therein. State, ex rel., …

12-126. History: L. 1957, ch. 96, § 2; Repealed, L. 1959, ch. 66, § 1; June 30. Source or prior law: 13-911, 14-416. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents …

12-137. Limitations and procedures for exercise of constitutional home rule power of taxation or other revenue measures; ordinance; notice; referendum. Where, under the power of cities granted by paragraph (b) of section 5 of article 12 of the constitution of Kansas, the governin…

12-138. Same; election procedure; notice of election. Any city election called under the provisions of this act shall be called within 30 days and held within 90 days after the filing of a petition demanding such election, or after the publication of an ordinance authorizing a le…

12-138a. Initiative election on levying tax or other revenue measure. The governing body of any city shall be required to submit to a referendum the question of levying any tax or other revenue measure, authorized by the provisions of this act or other enactment referring to this…

12-138b. Continuation in effect of tax or other revenue measures. Any city tax or other revenue measure adopted under the provisions of K.S.A. 12-137 through 12-138a shall continue in effect until amended or repealed by an ordinance of the governing body which has also been adopt…

12-138c. Taxes levied under home rule; prohibition under certain circumstances. All ad valorem tax levies, levied by cities under the authority of article 12, section 5 of the constitution of the state of Kansas, are hereby limited or prohibited as authorized by said article 12, …

12-139. History: L. 1961, ch. 79, § 1; Repealed, L. 1973, ch. 393, § 39; April 30. CASE ANNOTATIONS 1. Cited in upholding authority of city to impose occupational tax. Callaway v. City of Overland Park, 211 Kan. 646, 649, 650, 651, 652, 653, 508 P.2d 902. 2. Mentioned in upholdin…

12-140. Cities prohibited from levying taxes on income; exception. Except as otherwise specifically authorized by K.S.A. 12-1,101 to 12-1,109, no city shall have power to levy and collect taxes on incomes from whatever source derived. History: L. 1961, ch. 79, § 2; L. 1982, ch. 6…

12-141. History: L. 1961, ch. 79, § 3; Repealed, L. 1973, ch. 393, § 39; April 30. CASE ANNOTATIONS 1. Cited in upholding authority of city to impose occupational tax. Callaway v. City of Overland Park, 211 Kan. 646, 649, 651, 652, 653, 508 P.2d 902. Previous | Next LEGISLATIVE C…

12-142. Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception. No city shall impose a retailers' sales tax, excise tax or tax in the nature of an excise upon the sale of cigarettes as defined by K.S.A. 79-3301…

12-143. City vehicle tax authorized; tax situs; amount of tax. The governing body of any city is hereby prohibited from levying and collecting license or stamp taxes on motor vehicles, as defined in K.S.A. 8-126, except as provided in this act. Any city levying a vehicle license …

12-144. Same; approval by election required. Any ordinance providing for such a vehicle license or stamp tax shall be valid only if first submitted to the qualified electors of the city at an election called and held for such purpose in accordance with the procedure set forth in …

12-145. Same; exemptions. No city shall levy a vehicle tax on: (a) Motor vehicles which are exempt from the requirements of state motor vehicle registration under the provisions of K.S.A. 8-128 or 8-136; (b) motor vehicles for which provision is made for registration under K.S.A.…

12-146. Same; use of tax proceeds. The revenue derived from such taxes shall be used for the improvement of highways and for the regulation of vehicular traffic thereon and for no other purposes. The revenue derived from any taxes levied on a date following final adoption of the …

12-147. Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes. Every taxing subdivision of the state of Kansas is hereby authorized and empowered to enter into contracts for the payment of service charges in lieu of …

12-148. Same; contract provisions; apportionment of revenues. Contracts for the payment of service charges in lieu of taxes shall provide for the making of payments thereunder to the county treasurer of the county receiving such payments or the county in which any other taxing su…

12-149. Same; budgeting of revenues. All revenues received under contracts authorized under the provisions of this act shall be budgeted and expended in the manner provided by law. History: L. 1969, ch. 81, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Pol…

12-150. Agreements with county commissioners for auditing of books and records of certain political subdivisions and quasi-municipal corporations. All political subdivisions and quasi-municipal corporations of this state, except for counties, cities and school districts, are here…

12-151. Property of city exempt from levy, execution and sale; judgments not lien on property. Except for judicial tax foreclosure, all lands, buildings, monies, debts due the city, and all other property and other assets of every description belonging to any city shall be exempt…

12-152. Contracts for electric lighting of streets, hospitals and other public health facilities and for furnishing electric power to hospitals and other public health facilities. The governing body of any city in this state shall have power to enter into contracts for a term of …

12-153. Filing with register of deeds any ordinance or resolution creating certain special districts; duties of register of deeds. (a) Whenever the governing body of any municipality as defined by K.S.A. 10-101, and amendments thereto, adopts an ordinance or resolution creating a…

12-154. Election to change name of city; resolution or petition therefor; similarity to name of another city, certificate of secretary of state. The governing body of any city may by resolution, and shall when presented with a petition requesting such action signed by not less th…

12-155. Same; certification of resolution or petition; submission of proposition by county election officer. The resolution of the governing body or the petition, if found to be sufficient by the governing body, shall be certified to the county election officer. The county electi…

12-156. Same; form of proposition; notice; expenses. The proposition to appear on the ballot shall be in substantially the following form: "Shall the name of the city of __________, Kansas, be changed to the city of __________, Kansas?" Notice of the election on the proposition s…

12-157. Same; canvass; approval of proposition, effect. The results of such election shall be canvassed and the results certified in the same manner as in elections on other questions submitted in such city. If a majority of the votes cast at such election shall be in favor of th…

12-158. Election supplemental and alternative to other procedures. This act shall be supplemental and an alternative to any other procedure for changing the name of a city now or hereafter provided by law. History: L. 1971, ch. 196, § 5; July 1. Previous | Next LEGISLATIVE COORDI…

12-171. Petty cash funds; establishment, records and reports; restoration of moneys in fund; use; bond of responsible employees. The governing body of any city may, by resolution, authorize one or more petty cash funds to be established and maintained in the central business offi…

12-172. History: L. 1973, ch. 393, § 17; L. 1976, ch. 70, § 1; Repealed, L. 1978, ch. 56, § 20; July 1. Source or prior law: 12-159. CASE ANNOTATIONS 1. Section does not limit or prohibit city from exercising home rule power to impose sales tax. Clark v. City of Overland Park, 22…

12-175. History: L. 1973, ch. 393, § 20; L. 1976, ch. 70, § 2; Repealed, L. 1978, ch. 56, § 20; July 1. Source or prior law: 12-160. CASE ANNOTATIONS 1. Mentioned in upholding imposition of city sales tax under K.S.A. 12-137. Clark v. City of Overland Park, 226 Kan. 609, 611, 602…

12-176. History: L. 1973, ch. 393, § 21; Repealed, L. 1978, ch. 56, § 20; July 1. Source or prior law: 12-161. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archiv…

12-176a. History: L. 1976, ch. 70, § 3; Repealed, L. 1978, ch. 56, § 20; July 1. CASE ANNOTATIONS 1. Mentioned in upholding imposition of city sales tax under K.S.A. 12-137. Clark v. City of Overland Park, 226 Kan. 609, 611, 602 P.2d. 1292. Previous | Next LEGISLATIVE COORDINATIN…

12-182. History: L. 1974, ch. 69, § 1; Repealed, L. 1988, ch. 72, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEF…

12-183. Hospitals; maintenance and improvement; tax levies, use of proceeds. The governing body of any city which has established a city hospital is hereby authorized to levy an annual tax upon all taxable tangible property in the city for the purpose of equipping, operating, mai…

12-184. Adoption or abandonment of forms of city government; submission to electors, how; petition; notice of election. (a) Whenever any law of this state provides for an election on the question of the adoption or abandonment of any form of city government, such question shall b…

12-184a. Form of government continued. (a) A city shall continue to operate under its current form of government whether established at an election, or by adoption of a charter ordinance or ordinance until such time that the city's form of government is changed as provided by law…

12-184b. Forms of governments; adoption; abandonment procedures; governing body; terms of office; other. (a) Subject to subsection (b) and K.S.A. 12-1039, and amendments thereto, any city may adopt by ordinance one of the following forms of government: (1) Commission; (2) mayor-c…

12-185. Cities between 100,000 and 160,000 population and agencies thereof operating residential property outside city; payment in lieu of taxes to school district. Every city of the state of Kansas having a population of more than one hundred thousand (100,000) and not more than…

12-186. Same; use of moneys by school district. Moneys received by school districts from cities or agencies or authorities thereof under the provisions of K.S.A. 12-185 may be credited to any fund of the school district except the general fund. History: L. 1977, ch. 51, § 2; July…

12-187. Countywide and city retailers' sales taxes; procedure for imposition; election required; rate; use of revenue; validation of certain elections; continuation in effect of certain taxes; authority for imposition; statement of purpose and whether apportionment formula applie…

12-187a. Same; power conferred to impose tax outside of boundaries. For the purpose of levying taxes pursuant to K.S.A. 12-187 et seq., and amendments thereto, there is hereby specifically conferred upon cities and counties of this state the power and authority to impose taxes up…

12-187b. History: L. 1978, ch. 56, § 1; L. 1982, ch. 64, § 2; L. 1983, ch. 57, § 1; L. 1987, ch. 63, § 1; L. 1988, ch. 73, § 1; L. 1989, ch. 57, § 1; L. 1990, ch. 68, § 3; L. 1990, ch. 69, § 1; L. 1992, ch. 198, § 5; L. 1992, ch. 279, § 1; L. 1992, ch. 251, § 1; L. 1993, ch. 240,…

12-188. History: L. 1978, ch. 56, § 2; L. 1990, ch. 67, § 2; L. 1991, ch. 53, § 1; L. 1991, ch. 54, § 3; L. 1992, ch. 279, § 2; L. 1994, ch. 354, § 2; L. 1995, ch. 12, § 2; L. 1997, ch. 185, § 1; L. 1998, ch. 188, § 2; L. 1999, ch. 1, § 1; L. 2000, ch. 140, § 2; L. 2003, ch. 147,…

12-189. Rates, general and special purposes, exceptions for certain counties; administration and collection by state; refunds; remittance to cities and counties; monthly reports; confidentiality requirements. The rate of any city retailers' sales tax shall be fixed in increments …

12-189a. Same; certain sales exempt from state sales tax subject to local tax. The following sales shall be subject to the taxes levied and collected by all cities and counties under the provisions of K.S.A. 12-187 et seq., and amendments thereto: (a) All sales of natural gas, el…

12-189b. History: L. 1978, ch. 56, § 3; L. 1979, ch. 326, § 3; L. 1982, ch. 64, § 3; L. 1983, ch. 58, § 3; L. 1986, ch. 66, § 2; L. 1987, ch. 63, § 2; L. 1989, ch. 57, § 2; L. 1990, ch. 70, § 1; Repealed, L. 1991, ch. 54, § 5; May 23. Previous | Next LEGISLATIVE COORDINATING COUN…