Terms Used In Kansas Statutes 27-205

  • Agreement: shall mean "contract" and shall include renewals and alterations of a contract. See Kansas Statutes 27-201
  • Governing body: shall mean the board, body, or persons in which the powers of a political subdivision as a body corporate, or otherwise, are vested. See Kansas Statutes 27-201
  • Political subdivision: shall mean any agency or unit of this state which now is, or hereafter shall be, authorized to levy taxes or empowered to cause taxes to be levied. See Kansas Statutes 27-201

Immediately after receiving a payment in lieu of taxes, the county treasurer shall, without any deduction, apportion and pay it to the several political subdivisions in accordance with the agreement under which the payment was received, notwithstanding any other law controlling the expenditure of county funds. The acceptance by the governing body of a political subdivision of its share of a payment in lieu of taxes shall be construed as an approval of the agreement under which the payment was received. If any governing body shall refuse to accept a political subdivision’s share of a payment in lieu of taxes, the county treasurer shall refund the same, without any deduction, to the United States.