Chapter 72 — SCHOOLS

72-26,103. Same; rules and regulations. The board of education shall have power to adopt rules and regulations for the carrying out of the purpose of this act not in conflict therewith. History: L. 1941, ch. 340, § 9; June 30. Source or Prior Law: 72-1796. Previous | Next LEGISLA…

72-26,104. Same; retirement funds under K.S.A. 72-1726 through 72-1734 and K.S.A. 72-1780 through 72-1787. All retirement funds heretofore operating under K.S.A. 72-1726 to 72-1734, inclusive for cities of the first class, and all retirement funds heretofore operating under K.S.A…

72-26,105. Retirement fund for teachers and employees, certain cities; assessments; tax levy, use of proceeds; gifts. In any city of the first class having a population of less than 120,000 in the state of Kansas there may be created by the board of education of such city a publi…

72-26,106. Same; disbursement and investment of fund. Such a retirement fund when thus created and maintained, or so much thereof as shall be necessary, shall be disbursed in the manner hereinafter set forth. And any surplus of the fund not needed for immediate disbursement shall…

72-26,107. Same; retirement and payment; conditions. Any teacher or other public school employee who has been credited under the rules and regulations of such board of education with an aggregate of thirty years of teaching experience or other employment, and has attained the age…

72-26,108. Same; retirement and payment on account of disability, when; limitation; medical examination; reinstatement. Any teacher or other public school employee who has been credited under the rules and regulations of such board of education with an aggregate of twenty-five (2…

72-26,109. Same; refunds, when; accepting service in another city operating under this act; voluntary retirement; payment to heirs, when. If at any time a teacher or other public school employee who is willing to continue, is not re-employed or is discharged before the time when …

72-26,110. Same; teacher and other public school employee defined. In construing this act, the word teacher shall include all members of the teaching staff regularly employed by the board of education of such city, which shall include superintendents, supervisors, and assistants …

72-26,111. Same; fund kept separate; disbursement. It is hereby made the duty of the treasurer of the board of education of such city to keep any fund arising under the provisions of this act as a separate fund and to disburse the same in accordance with the instructions and orde…

72-26,112. Same; exemption of salary and waiver of benefits; time for requesting. After said retirement fund shall be created by said board of education of such city, the salary of any teacher or other public school employee regularly employed by such city shall be exempt from th…

72-26,113. Same; rules and regulations. The board of education shall have power to adopt rules and regulations for the carrying out of the purpose of this act not in conflict therewith. History: L. 1947, ch. 384, § 9; July 1. Source or Prior Law: 72-17,107. Previous | Next LEGISL…

72-26,114. Supplemental retirement system in cities over 225,000; limitations; investment of salary tax moneys. The board of any unified district having a population of more than two hundred twenty-five thousand (225,000) is authorized and empowered to establish by resolution a s…

72-26,115. Certain retirement systems; definitions. Unless a different meaning is clearly required by the context, the following words and phrases as used in this act shall have the following meanings: (1) "Board" shall mean the board of education of any city of the first class o…

72-26,116. Same; abolishment and membership in state school retirement system; procedure and rights. The members of a separate retirement system operated under the provisions of K.S.A. 72-1788 to 72-1796, inclusive, (not including members previously retired) shall become members …

72-26,117. Same; supplemental retirement system for members of state system; limitations. The board is hereby authorized to establish a supplemental retirement system for its employees who are members of the state school retirement system, such supplemental retirement system to b…

72-26,118. Same; supplemental retirement fund; credits, custody and investment. For the purpose of financing the supplemental retirement system established under the provisions of this act, the board shall establish a fund to be known as the "supplemental retirement fund," to whi…

72-26,119. Same; supplemental retirement system; tax levy, use of proceeds. The board is hereby authorized to levy a tax of not to exceed one mill on all the taxable tangible property within the jurisdiction of the board for the purpose of paying the contribution to be made by th…

72-26,120. Same; annuities and obligations to retired members; tax levy, use of proceeds. For the purpose of providing a fund to pay the annuities and obligations to retired members under the separate retirement system and for the purpose of paying a portion of the principal and …

72-26,121. Same; members accounts in supplemental retirement fund; payments. The board shall establish and maintain in the supplemental retirement fund an account for each member of the supplemental retirement system. There shall be credited to such account: (1) The amount annual…

72-26,122. Same; rules and regulations. The board is authorized to establish rules and regulations governing the administration of the supplemental retirement system authorized by this act. History: L. 1951, ch. 409, § 8; June 30. Source or Prior Law: 72-17,116. Previous | Next L…

72-26,123. Certain retirement systems; "board of education" defined. Unless a different meaning is clearly required by the context, the words "board of education" when used in this act, shall mean any board of education which, prior to the effective date of this act, has establis…

72-26,124. Same; continuation as supplemental systems and membership in state retirement system; procedure and rights. The members of any retirement system of any board of education operating under any of the provisions of K.S.A. 72-1726 to 72-1734, both sections inclusive, or K.…

72-26,125. Same; continuation of retirement system as supplemental system; limitations; increase of retirement benefits, when. The board of education is hereby authorized to continue its retirement system established under any of the provisions of K.S.A. 72-1726 to 72-1734, both …

72-26,126. Same; residues; tax levy, use of proceeds; interest from investments. For the purpose of financing the supplemental retirement system established under the provisions of this act, the board of education shall establish a supplemental retirement fund to which shall be c…

72-26,127. Same; investment of fund. The supplemental retirement fund may be invested by the board of education as provided in K.S.A. 72-17,125. History: L. 1953, ch. 328, § 5; L. 1973, ch. 282, § 7; July 1. Source or Prior Law: 72-17,121. Previous | Next LEGISLATIVE COORDINATING…

72-26,128. Same; retirement benefits exempt from income tax. Any retirement benefits paid under the provisions of this act and acts to which this act is amendatory, shall not be subject to taxation under the Kansas income tax act. History: L. 1953, ch. 328, § 6; April 8. Source o…

72-26,129. Same; issuance of no-fund warrants, when; payment. If at any time the supplemental retirement fund, exclusive of amounts subject to withdrawal by the members, shall be insufficient to pay retirement benefits to the members as they become due, no-fund warrants may be is…

72-26,130. Same; refunds authorized in certain cases. The board of education of any school district which is operating a supplemental retirement system under the provisions of K.S.A. 72-17,117 to 72-17,123, both sections inclusive, for the purpose of continuing its retirement sys…

72-26,131. Same; investment of fund with balance greater than $50,000; prudent investor rule; certain investments authorized for funds with balance less than $50,000. (a) The board of education of any school district to which K.S.A. 72-1727, 72-1760, 72-1781, 72-1789, 72-17,100, …

72-26,132. Same; policies for investment of fund; formulation and review. Subject to the standards, objectives and restrictions set forth in K.S.A. 72-17,125, each such board of education shall formulate policies for the investment and reinvestment of moneys in the retirement fun…

72-26,133. Same; contracts with financial advisors authorized; payment for services; fidelity bond. Any such board of education may enter into contracts with one or more financial advisors whom it determines to be qualified, whereby the financial advisors undertake to perform the…

72-26,134. Same; reliance on legal opinions. In the acquisition or disposition of securities, each board of education may rely on the written legal opinion of a reputable and nationally recognized bond attorney or attorneys, or the written legal opinion of the attorney of the fin…

72-26,135. Same; custody of fund; payment for services of banks, trust companies. Except as provided in K.S.A. 72-17,127 and this section the custody of money and securities of each retirement fund shall remain in the custody of the respective school district treasurer, except th…

72-26,136. Same; reports; monthly records. Each board of education shall establish the requirements and procedure for reporting any and all activity relating to investment functions provided for in this act, in order to prepare a record monthly of the investment income and change…

72-26,137. Same; annual examination of investment program. Each board of education shall provide for an examination of the investment program annually. The examination shall include an evaluation of current investment policies and practices and of specific investments of the fund…

72-26,138. Certain districts; retirement systems. Whenever there is included in any unified district a disorganized district in which was maintained as of January 1, 1965, a school employees' retirement system separate from or supplemental to the state school retirement system at…

72-26,139. Increased retirement payments for certain districts, when. The monthly payments of annuity as otherwise provided shall be increased effective July 1, 1967, by the amount the monthly payment, if any, paid to the board of education as provided by K.S.A. 72-5512a as repre…

[Repealed or reserved.]

[Repealed or reserved.]

[Repealed or reserved.]

[Repealed or reserved.]

72-2601. History: L. 1886, ch. 147, § 1; L. 1915, ch. 316, § 1; R.S. 1923, 72-2601; Repealed, L. 1951, ch. 395, § 74; July 1. CASE ANNOTATIONS 1. Act authorizing establishment and maintenance of county high schools; constitutional. Koester v. Comm'rs of Atchison Co., 44 Kan. 141,…

72-2602. History: L. 1886, ch. 147, § 2; R.S. 1923, 72-2602; Repealed, L. 1951, ch. 395, § 74; July 1. CASE ANNOTATIONS 1. Majority of votes cast on proposition favorable; proposition adopted. The State, ex rel., v. Echols, 41 Kan. 1, 3, 20 P. 523. Questioned: In re Davis, 62 Kan…

72-2603. History: L. 1886, ch. 147, § 3; L. 1903, ch. 432, § 1; R.S. 1923, 72-2603; Repealed, L. 1951, ch. 395, § 74; July 1. CASE ANNOTATIONS 1. Majority of votes cast on proposition favorable; proposition adopted. The State, ex rel., v. Echols, 41 Kan. 1, 3, 20 P. 523. Question…

72-2604. History: L. 1886, ch. 147, § 4; L. 1903, ch. 432, § 2; R.S. 1923, 72-2604; Repealed, L. 1951, ch. 395, § 74; July 1. CASE ANNOTATIONS 1. Trustees are not county officers within meaning of constitution. The State v. Freeman, 61 Kan. 90, 92, 58 P. 959. Previous | Next LEGI…

72-2605. History: L. 1886, ch. 147, § 5; R.S. 1923, 72-2605; Repealed, L. 1951, ch. 395, § 74; July 1. CASE ANNOTATIONS 1. Bond given by treasurer additional to bond given as trustee. Community High School v. Muller, 119 Kan. 216, 237 P. 650. Previous | Next LEGISLATIVE COORDINAT…

72-2606. History: L. 1886, ch. 147, § 6; L. 1909, ch. 211, § 1; R.S. 1923, 72-2606; Repealed, L. 1951, ch. 395, § 74; July 1. CASE ANNOTATIONS 1. Without authority to levy tax to purchase buses to transport pupils. State, ex rel., v. Cruzan, 120 Kan. 316, 243 P. 329. Previous | N…

72-2607. History: L. 1886, ch. 147, § 7; L. 1909, ch. 211, § 2; R.S. 1923, 72-2607; Repealed, L. 1951, ch. 395, § 74; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session D…

72-2608. History: L. 1886, ch. 147, § 8; R.S. 1923, 72-2608; Repealed, L. 1951, ch. 395, § 74; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Schoo…

72-2609. History: L. 1886, ch. 147, § 9; R.S. 1923, 72-2609; Repealed, L. 1951, ch. 395, § 74; July 1. CASE ANNOTATIONS 1. Equitable title to site in county; legal title in trustees. Trego County v. Hays, 93 Kan. 829, 830, 145 P. 847. 2. Effect of deed requiring erection and main…