§ 12-101 Corporate powers; home rule of local affairs and government
§ 12-101a Authority to levy tax for general fund
§ 12-102 Name
§ 12-103 How powers exercised
§ 12-104 “Governing body” defined
§ 12-104a Cities, consolidated cities and counties; procedure for filling prolonged vacancies
§ 12-104b City governing body members; volunteer activities
§ 12-105a Uniform procedure for payment of claims and other indebtedness by municipalities; definitions
§ 12-105b Uniform procedure for payment of claims; presentment of claims; claims which could give rise to action under Kansas tort claims act; notice, contents, limitation on commencement of action; payments in advance of approval; auditing; approval
§ 12-110a Purchase, repair or replacement of certain equipment, apparatus or machinery; no-fund warrants or bonds; procedure; limitations
§ 12-110b Special fund for law enforcement and purchase of ambulance and firefighting equipment; tax levies, use of proceeds; protest petition and election; investment of fund
§ 12-110c Purchase of fire-fighting equipment; issuance of general obligation bonds; procedure; limitations
§ 12-110d Special fund for replacement of ambulance or emergency medical service equipment; transfer, use and budgeting of funds; municipality defined
§ 12-111 Fire fighting beyond territorial limits of city or township; privileges and immunities
§ 12-111a Exemption of certain annuities, pensions and benefits of policemen and firemen from taxes and civil liability; exception, qualified domestic relations order
§ 12-111b Application of K.S.A. 12-111a, 13-14a10, 14-10a10 and 74-4978g
§ 12-120 Destruction of certain records
§ 12-121 Same; application of act
§ 12-122 Reproduction of records on film
§ 12-123 Same; evidence in courts or administrative agencies
§ 12-137 Limitations and procedures for exercise of constitutional home rule power of taxation or other revenue measures; ordinance; notice; referendum
§ 12-138 Same; election procedure; notice of election
§ 12-138a Initiative election on levying tax or other revenue measure
§ 12-138b Continuation in effect of tax or other revenue measures
§ 12-138c Taxes levied under home rule; prohibition under certain circumstances
§ 12-140 Cities prohibited from levying taxes on income; exception
§ 12-142 Cities prohibited from imposing sales or excise taxes on sales of cigarettes or cereal malt beverages or products; exception
§ 12-143 City vehicle tax authorized; tax situs; amount of tax
§ 12-144 Same; approval by election required
§ 12-145 Same; exemptions
§ 12-146 Same; use of tax proceeds
§ 12-147 Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes
§ 12-148 Same; contract provisions; apportionment of revenues
§ 12-149 Same; budgeting of revenues
§ 12-150 Agreements with county commissioners for auditing of books and records of certain political subdivisions and quasi-municipal corporations
§ 12-151 Property of city exempt from levy, execution and sale; judgments not lien on property
§ 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
§ 12-153 Filing with register of deeds any ordinance or resolution creating certain special districts; duties of register of deeds
§ 12-154 Election to change name of city; resolution or petition therefor; similarity to name of another city, certificate of secretary of state
§ 12-155 Same; certification of resolution or petition; submission of proposition by county election officer
§ 12-156 Same; form of proposition; notice; expenses
§ 12-157 Same; canvass; approval of proposition, effect
§ 12-158 Election supplemental and alternative to other procedures
§ 12-171 Petty cash funds; establishment, records and reports; restoration of moneys in fund; use; bond of responsible employees
§ 12-183 Hospitals; maintenance and improvement; tax levies, use of proceeds
§ 12-184 Adoption or abandonment of forms of city government; submission to electors, how; petition; notice of election
§ 12-184a Form of government continued
§ 12-184b Forms of governments; adoption; abandonment procedures; governing body; terms of office; other
§ 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
§ 12-186 Same; use of moneys by school district
§ 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 apportio
§ 12-187a Same; power conferred to impose tax outside of boundaries
§ 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
§ 12-189a Same; certain sales exempt from state sales tax subject to local tax
§ 12-189d Sales of bingo cards, faces and instant bingo tickets; exempt
§ 12-189g City retailer’s sales tax; validation of certain election results of the city of Latham
§ 12-191 Same; situs of taxable transactions; rules and regulations; effective date for collection of taxes; revenue in excess of budget, disposition
§ 12-192 Apportionment of revenue from countywide retailers’ sales tax between county and cities located therein, exceptions; notification of state sales tax collected in county for preceding year; county clerks to provide secretary information necessary for ap
§ 12-194 Same; city and county excise taxes prohibited, exceptions; rate increase for certain development excise taxes, election required
§ 12-195 Same; use of proceeds for payment of bonds prohibited; exceptions
§ 12-195a Same; allotment of county proceeds to townships
§ 12-195b Same; pledge of proceeds for payment of bonds; conditions
§ 12-196 Same; transfer of revenue to road and bridge fund
§ 12-197 Same; pledging of revenue received; procedure
§ 12-198 Imposition of city and county and Washburn university compensating use tax upon tangible personal property, vehicles and vessels; rate; continued exemption for provision of certain tangible personal property exempt from taxation prior to July 1, 2003;
§ 12-199 Imposition of city and county compensating use tax upon certain motor vehicles; rate; administration, collections and distribution
§ 12-1,101 Tax upon gross earnings derived from money, notes and other evidence of debt; imposition by counties, cities and townships, procedure; rate of tax; petition for elimination of tax; petition to impose tax
§ 12-1,102 Same; definitions
§ 12-1,103a Same; tax situs
§ 12-1,104 Local option intangibles tax; filing of returns, procedure and forms; persons required to file and pay tax
§ 12-1,105 Same; penalty for refusal or failure to file return
§ 12-1,106 Same; time of payment; collection
§ 12-1,107 Same; disposition of tax receipts
§ 12-1,108 Same; inspection of returns; unlawful acts, penalty
§ 12-1,109 Same; exemptions
§ 12-1,110 Same; rules and regulations
§ 12-1,115 Collection of certain unpaid special assessments; action in district court for debt
§ 12-1,117 Municipal equipment reserve fund; purpose; investment and transfer of moneys in fund
§ 12-1,118 Multi-year capital improvement fund; purpose; investment and transfer of moneys in fund
§ 12-1,119 Consolidated street and highway fund; transfer of moneys; use of moneys
§ 12-1,120 Fingerprinting of chief of police; fingerprints forwarded to K.B.I. for background investigation; cost
§ 12-1,121 Publication of notices, advertisements or other publications; failure to publish in strict compliance with law; validity

Terms Used In Kansas Statutes > Chapter 12 > Article 1 - General Provisions

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • audit: shall be construed to mean to examine and render an opinion as to allowance or rejection in whole or in part. See Kansas Statutes 12-105a
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Check: means an ordinary check drawn on a depository bank of a municipality by the treasurer of such municipality and payable to the holder of a warrant or warrants issued by the municipality. See Kansas Statutes 12-105a
  • Claim: means the document relating to and stating an amount owing to the claimant by a municipality for material or service furnished to the municipality, or some action taken by or for the municipality and for which the municipality may or may not be responsible in a liquidated or an unliquidated amount. See Kansas Statutes 12-105a
  • Conservatee: means a person who has a conservator. See Kansas Statutes 77-201
  • Conservator: means an individual or corporation appointed by the court to act on behalf of a conservatee and possessed of some or all of the powers and duties set out in Kan. See Kansas Statutes 77-201
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Employee: means any officer, employee, servant or member of a board, commission, committee, division, department, branch or council of a governmental entity, including elected or appointed officials and persons acting on behalf or in service of a governmental entity in any official capacity, whether with or without compensation. See Kansas Statutes 12-105a
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: includes an administrator where the subject matter applies to an administrator. See Kansas Statutes 77-201
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • General election: refers to the election required to be held on the Tuesday following the first Monday in November of each even-numbered year. See Kansas Statutes 77-201
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Governing body: means and includes the board of county commissioners, the governing body of a city, the township board (trustee, clerk and treasurer), board of education or other governing body of a school district, board of trustees of a community junior college, board of regents of a municipal university, the body of a special district (such as a drainage, cemetery, fire or other) which has the power to create indebtedness and is charged with the duty of paying the same, and the board, bureau, commission, committee or other body of an independent agency of a parent unit. See Kansas Statutes 12-105a
  • Incapacitated person: means an individual whose ability to receive and evaluate relevant information, or to effectively communicate decisions, or both, even with the use of assistive technologies or other supports, is impaired to the degree that the person lacks the capacity to manage the person's estate, or to meet essential needs for the person's physical health, safety or welfare, as defined in Kan. See Kansas Statutes 77-201
  • Joint resolution: A legislative measure which requires the approval of both chambers.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Minor: means any person defined by Kan. See Kansas Statutes 77-201
  • Money: means gold and silver coin, United States treasury notes, and other forms of currency in common use;

    (b) "notes and other evidence of debt" means certificates evidencing shares of stock otherwise taxable to the owner or holder, notes, bonds, debentures, claims secured by deed, liquidated claims and demands for money, accounts receivable, and all written instruments, contracts or other writings evidencing, calling for, fixing or showing a fixed obligation, determined or determinable, at present or in the future, in favor of the holder thereof. See Kansas Statutes 12-1,102

  • Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
  • Municipality: means and includes county, township, city, school district of whatever name or nature, community junior college, municipal university, city, county or district hospital, drainage district, cemetery district, fire district, and other political subdivision or taxing unit, and including their boards, bureaus, commissions, committees and other agencies, such as, but not limited to, library board, park board, recreation commission, hospital board of trustees having power to create indebtedness and make payment of the same independently of the parent unit. See Kansas Statutes 12-105a
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: includes money, goods, chattels, evidences of debt and things in action, and digital assets as defined in the revised uniform fiduciary access to digital assets act, Kan. See Kansas Statutes 77-201
  • Personal property: All property that is not real property.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Property: includes personal and real property. See Kansas Statutes 77-201
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Residence: means the place which is adopted by a person as the person's place of habitation and to which, whenever the person is absent, the person has the intention of returning. See Kansas Statutes 77-201
  • Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
  • road: include public bridges and may be construed to be equivalent to "county way" "county road" "common road" "state road" and "territorial road. See Kansas Statutes 77-201
  • seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper. See Kansas Statutes 77-201
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
  • Statute: A law passed by a legislature.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trustee: A person or institution holding and administering property in trust.
  • Ward: means a person who has a guardian. See Kansas Statutes 77-201
  • Warrant: means an instrument ordering the treasurer of a municipality to pay out of a designated fund a specified sum to a named person or party who or which has filed a claim against the municipality. See Kansas Statutes 12-105a
  • Warrant check: means a combination of warrant and check. See Kansas Statutes 12-105a