Kansas 2023-2024 Regular Session

Kansas Senate Bill SB309 Compare Versions

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1	1	Session of 2023
2	2	SENATE BILL No. 309
3	3	By Committee on Ways and Means
4	4	3-9
5	5	AN ACT concerning cities and counties; relating to reductions in local
6	6	retailers' sales and compensating use tax revenues; local extraordinary
7	7	needs grants; creating the fixing instant revenue shock for taxpayers
8	8	fund and local extraordinary needs fund; authorizing certain transfers to
9	9	and payments from such funds; establishing the joint committee on
10	10	local extraordinary needs grants; providing powers, duties and
11	11	restrictions in reviewing and approving capital expenditure project
12	12	grants by such joint committee; abolishing the local ad valorem tax
13	13	reduction fund; amending K.S.A. 65-163j, 65-3306, 65-3327, 75-2556,
14	14	79-1479 and 79-2965 and K.S.A. 2022 Supp. 74-8768 and repealing
15	15	the existing sections; also repealing K.S.A. 19-2694, 79-2960, 79-2961
16	16	and 79-2962 and K.S.A. 2022 Supp. 79-2959.
17	17	Be it enacted by the Legislature of the State of Kansas:
18	18	New Section 1. (a) There is hereby created in the state treasury the
19	19	fixing instant revenue shock for taxpayers fund. Such fund shall be
20	20	administered by the state treasurer subject to the provisions of this section.
21	21	All expenditures from the fixing instant revenue shock for taxpayers fund
22	22	shall be made in accordance with appropriation acts upon warrants of the
23	23	director of accounts and reports issued pursuant to vouchers approved by
24	24	the state treasurer or the state treasurer's designee. All expenditures from
25	25	the fixing instant revenue shock for taxpayers fund shall be for the
26	26	purposes of restoring to cities and counties the local retailers' sales or
27	27	compensating use tax revenue lost due to the enactment of legislation.
28	28	(b) On July 1, 2023, or as soon thereafter as moneys are available, the
29	29	director of accounts and reports shall transfer $220,000,000 from the state
30	30	general fund to the fixing instant revenue shock for taxpayers fund.
31	31	(c) When legislation is enacted into law that reduces a city's or
32	32	county's tax revenue collected under a local retailers' sales or
33	33	compensating use tax imposed under the provisions of K.S.A. 12-187 et
34	34	seq., and amendments thereto, the state director of taxation shall certify to
35	35	the state treasurer the difference in the amount of such retailers' sales or
36	36	compensating use tax revenue actually collected on behalf of such city or
37	37	county during the 12-month period immediately preceding the effective
38	38	date of such legislation and the amount of retailers' sales or compensating
39	39	use tax revenue actually collected on behalf of such city or county during
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76	76	the 12-month period immediately following the effective date of such
77	77	legislation. Upon receipt of each such certification from the state director
78	78	of taxation, the state treasurer shall notify the governing body of such city
79	79	or county of such determination by the state director of taxation and shall
80	80	require the governing body to certify that such governing body shall
81	81	comply with the provisions of K.S.A. 2022 Supp. 79-2988, and
82	82	amendments thereto, prior to receiving any moneys from the fixing instant
83	83	revenue shock for taxpayers fund. Upon receipt of such certification from
84	84	the governing body, the state treasurer shall pay from the fixing instant
85	85	revenue shock for taxpayers fund to the appropriate city or county fund the
86	86	amount determined by the state director of taxation to restore the local
87	87	retailers' sales or compensating use tax revenue lost following the
88	88	enactment of such legislation. The state treasurer shall transmit a copy of
89	89	certification of each payment from the fixing instant revenue shock for
90	90	taxpayers fund to the director of the budget and the director of legislative
91	91	research.
92	92	(d) The state treasurer shall establish procedures to recapture moneys
93	93	paid from the fixing instant revenue shock for taxpayers fund if a city or
94	94	county is not complying with the provisions of K.S.A. 2022 Supp. 79-
95	95	2988, and amendments thereto.
96	96	New Sec. 2. (a) There is hereby created in the state treasury the local
97	97	extraordinary needs fund. Such fund shall be administered by the state
98	98	treasurer subject to the provisions of this section. All expenditures from
99	99	the local extraordinary needs fund shall be made in accordance with
100	100	appropriation acts upon warrants of the director of accounts and reports
101	101	issued pursuant to vouchers approved by the state treasurer or the state
102	102	treasurer's designee. All expenditures from the local extraordinary needs
103	103	fund shall be for the purpose of providing grants to cities and counties for
104	104	capital expenditure projects approved by the joint committee on local
105	105	extraordinary needs grants established in section 3, and amendments
106	106	thereto.
107	107	(b) On July 1, 2023, or as soon thereafter as moneys are available, the
108	108	director of accounts and reports shall transfer $50,000,000 from the state
109	109	general fund to the local extraordinary needs fund.
110	110	(c) A city or county may request a local extraordinary needs grant
111	111	application from the state treasurer. The state treasurer shall send an
112	112	application form to the requesting city or county. Such application form
113	113	shall require that the governing body of such city or county certify that
114	114	such governing body shall comply with the provisions of K.S.A. 2022
115	115	Supp. 79-2988, and amendments thereto, prior to the state treasurer
116	116	forwarding such application to the joint committee on local extraordinary
117	117	needs grants established in section 3, and amendments thereto.
118	118	(d) Upon receipt of a grant approval from the joint committee on
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162	162	local extraordinary needs grants in accordance with section 3, and
163	163	amendments thereto, the state treasurer shall pay from the local
164	164	extraordinary needs fund the amount of such grant to the appropriate fund
165	165	of the city or county awarded such grant. The state treasurer shall transmit
166	166	a copy of certification of each payment from the local extraordinary needs
167	167	fund to the director of the budget and the director of legislative research.
168	168	New Sec. 3. (a) There is hereby established the joint committee on
169	169	local extraordinary needs grants within the legislative branch of state
170	170	government. Such joint committee shall be composed of five members of
171	171	the senate and five members of the house of representatives. All senate
172	172	members shall be appointed by the president of the senate. All
173	173	representative members shall be appointed by the speaker of the house of
174	174	representatives.
175	175	(b) All members of the joint committee on local extraordinary needs
176	176	grants shall serve for terms ending on the first day of the regular session of
177	177	the legislature in odd-numbered years. On and after the first day of the
178	178	regular session of the legislature in odd-numbered years, the chairperson
179	179	shall be a representative member selected by the speaker of the house of
180	180	representatives and the vice chairperson shall be a senate member selected
181	181	by the president of the senate. On and after the first day of the regular
182	182	session of the legislature in even-numbered years, the chairperson shall be
183	183	a senate member selected by the president of the senate and the vice
184	184	chairperson shall be a representative member selected by the speaker of
185	185	the house of representatives. Any vacancy on the joint committee shall be
186	186	filled in the same manner in which the original appointment was made.
187	187	(c) A quorum of the joint committee on local extraordinary needs
188	188	grants shall be a majority of the members appointed. The joint committee
189	189	on local extraordinary needs grants shall meet at any time and at any place
190	190	within the state on call of the chairperson. Members of the joint committee
191	191	on local extraordinary needs grants shall receive compensation, travel
192	192	expenses and subsistence expenses or allowances as provided in K.S.A.
193	193	75-3212, and amendments thereto, when attending meetings of such joint
194	194	committee authorized by the legislative coordinating council.
195	195	(d) The state treasurer shall forward all applications for grants from
196	196	the local extraordinary needs fund received pursuant to section 2, and
197	197	amendments thereto, to the joint committee on local extraordinary needs
198	198	grants. The joint committee on local extraordinary needs grants shall
199	199	review all such grant applications and, to aid in reviewing such grant
200	200	applications, may adopt procedural guidelines subject to the requirements
201	201	of this section.
202	202	(e) The joint committee on local extraordinary needs grants may
203	203	approve grant requests from the local extraordinary needs fund, except that
204	204	the joint committee shall not approve a grant for a single capital
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248	248	expenditures project that exceeds $2,000,000.
249	249	(f) The joint committee on local extraordinary needs grants shall
250	250	transmit a copy of all grant approvals to the state treasurer for payment
251	251	from the local extraordinary needs fund.
252	252	(g) The joint committee on local extraordinary needs grants may
253	253	introduce legislation as it deems necessary in performing its functions.
254	254	New Sec. 4. On July 1, 2023:
255	255	(a) The director of accounts and reports shall transfer all moneys in
256	256	the local ad valorem tax reduction fund to the state general fund;
257	257	(b) all liabilities of the local ad valorem tax reduction fund are hereby
258	258	transferred to and imposed on the state general fund; and
259	259	(c) the local ad valorem tax reduction fund is hereby abolished.
260	260	Sec. 5. K.S.A. 65-163j is hereby amended to read as follows: 65-163j.
261	261	(a) The dedicated source of revenue for repayment of a loan to a
262	262	municipality may include service charges, connection fees, special
263	263	assessments, property taxes, grants or any other source of revenue lawfully
264	264	available to the municipality for such purpose. In order to ensure
265	265	repayment by municipalities of the amounts of loans provided under this
266	266	act, the secretary, after consultation with the governing body of any
267	267	municipality which receives a loan, may adopt charges to be levied against
268	268	individuals and entities served by the project. Any such charges shall
269	269	remain in effect until the total amount of the loan, and any interest thereon,
270	270	has been repaid. The charges shall, insofar as is practicable, be equitably
271	271	assessed and may be in the form of a surcharge to the existing charges of
272	272	the municipality. The governing body of any municipality which that
273	273	receives a loan under this act shall collect any charges established by the
274	274	secretary and shall pay the moneys collected therefrom to the secretary in
275	275	accordance with procedures established by the secretary.
276	276	(b) Upon the failure of a municipality to meet the repayment terms
277	277	and conditions of the agreement, the secretary may order the treasurer of
278	278	the county in which the municipality is located to pay to the secretary such
279	279	portion of the municipality's share of the local ad valorem tax reduction
280	280	fund as may be necessary to meet the terms of the agreement,
281	281	notwithstanding the provisions of K.S.A. 79-2960 and 79-2961, and
282	282	amendments thereto. Upon the issuance of such an order, the municipality
283	283	shall not be required to make the tax levy reductions otherwise required by
284	284	K.S.A. 79-2960 and 79-2961, and amendments thereto.
285	285	(c) Municipalities which that are provided with loans under this act
286	286	shall maintain project accounts in accordance with generally accepted
287	287	government accounting standards.
288	288	(d)(c) Any loans received by a municipality under the provisions of
289	289	this act shall be construed to be bonds for the purposes of K.S.A. 10-1116
290	290	and 79-5028, and amendments thereto, and the amount of such loans shall
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334	334	not be included within any limitation on the bonded indebtedness of the
335	335	municipality.
336	336	Sec. 6. K.S.A. 65-3306 is hereby amended to read as follows: 65-
337	337	3306. The secretary's annual request for appropriations to the water
338	338	pollution control account shall be based on an estimate of the fiscal needs
339	339	for the ensuing budget year, less any amounts received by the secretary
340	340	from any public or private grants or contributions and moneys in such
341	341	account shall be used solely for the purposes provided for by this act.
342	342	Moneys allocated to a municipality shall be encumbered as an expenditure
343	343	of this account upon the formal letting of a contract for the improvement
344	344	notwithstanding the date on which actual payment is made of the state
345	345	financial assistance. Any municipality may contribute moneys to the state
346	346	water pollution control account. If there are no uncommitted or
347	347	unencumbered moneys in the water pollution control account, any
348	348	municipality applying for any water pollution control project as defined in
349	349	K.S.A. 65-3302, and amendments thereto, shall, as a condition of such
350	350	application, certify in writing to the secretary that a contribution in the
351	351	amount of twenty-five percent ( 25%) of the eligible cost of such project
352	352	will be made to the water pollution control account by such municipality
353	353	prior to formal letting of a construction contract. Upon receipt by the
354	354	secretary, each such contribution shall be retained in a subaccount of the
355	355	water pollution control account for use solely in the project for which the
356	356	municipality has made application.
357	357	Notwithstanding the provisions of K.S.A. 79-2960 and 79-2961, any
358	358	municipality applying for such a water pollution control project may make
359	359	such contribution from all or such part of its share of the local ad valorem
360	360	tax reduction fund as may be necessary for such purpose, and to the extent
361	361	such fund is pledged and used for such purpose the municipality shall not
362	362	be required to make the tax levy reductions otherwise required by K.S.A.
363	363	79-2960 and 79-2961. Taxes levied by any municipality by reason of its
364	364	failure to make such reduction in its levies shall not be subject to or be
365	365	considered in computing the aggregate limitation upon the levy of taxes by
366	366	such municipality under the provisions of K.S.A. 79-5003.
367	367	Sec. 7. K.S.A. 65-3327 is hereby amended to read as follows: 65-
368	368	3327. (a) The dedicated source of revenue for repayment of the loans may
369	369	include service charges, connection fees, special assessments, property
370	370	taxes, grants or any other source of revenue lawfully available to the
371	371	municipality for such purpose. In order to ensure repayment by
372	372	municipalities of the amounts of loans provided under K.S.A. 65-3321
373	373	through 65-3329, and amendments thereto, the secretary, after consultation
374	374	with the governing body of any municipality which that receives a loan,
375	375	may adopt charges to be levied against users of the project. Any such
376	376	charges shall remain in effect until the total amount of the loan, and any
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420	420	interest thereon, has been repaid. The charges shall, insofar as is
421	421	practicable, be equitably assessed and may be in the form of a surcharge to
422	422	the existing charges of the municipality. The governing body of any
423	423	municipality which that receives a loan under K.S.A. 65-3321 through 65-
424	424	3329, and amendments thereto, shall collect any charges established by the
425	425	secretary and shall pay the moneys collected therefrom to the secretary in
426	426	accordance with procedures established by the secretary.
427	427	(b) Upon the failure of a municipality to meet the repayment terms
428	428	and conditions of the agreement, the secretary may order the treasurer of
429	429	the county in which the municipality is located to pay to the secretary such
430	430	portion of the municipality's share of the local ad valorem tax reduction
431	431	fund as may be necessary to meet the terms of the agreement,
432	432	notwithstanding the provisions of K.S.A. 79-2960 and 79-2961 and
433	433	amendments thereto. Upon the issuance of such an order, the municipality
434	434	shall not be required to make the tax levy reductions otherwise required by
435	435	K.S.A. 79-2960 and 79-2961 and amendments thereto.
436	436	(c) Municipalities which that are provided with loans under K.S.A.
437	437	65-3321 through 65-3329, and amendments thereto, shall maintain project
438	438	accounts in accordance with generally accepted government accounting
439	439	standards.
440	440	(d)(c) Municipalities which that receive a grant and an allowance
441	441	under the federal act with respect to project costs for which a loan was
442	442	provided under K.S.A. 65-3321 through 65-3329, and amendments
443	443	thereto, shall promptly repay such loan to the extent of the allowance
444	444	received under the federal act.
445	445	(e)(d) Any loans received by a municipality under the provisions of
446	446	K.S.A. 65-3321 through 65-3329, and amendments thereto, shall be
447	447	construed to be bonds for the purposes of K.S.A. 10-1116 and 79-5028,
448	448	and amendments thereto, and the amount of such loans shall not be
449	449	included within any limitation on the bonded indebtedness of the
450	450	municipality.
451	451	Sec. 8. K.S.A. 2022 Supp. 74-8768 is hereby amended to read as
452	452	follows: 74-8768. (a) There is hereby created the expanded lottery act
453	453	revenues fund in the state treasury. All expenditures and transfers from
454	454	such fund shall be made in accordance with appropriation acts. All moneys
455	455	credited to such fund shall be expended or transferred only for the
456	456	purposes of reduction of state debt, state infrastructure improvements, the
457	457	university engineering initiative act, reduction of local ad valorem tax in
458	458	the same manner as provided for allocation of amounts in the local ad
459	459	valorem tax reduction fund and reduction of the unfunded actuarial
460	460	liability of the system attributable to the state of Kansas and participating
461	461	employers under K.S.A. 74-4931, and amendments thereto, by the Kansas
462	462	public employees retirement system.
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506	506	(b) On July 1, 2021, July 1, 2022, July 1, 2023, July 1, 2024, July 1,
507	507	2025, July 1, 2026, July 1, 2027, July 1, 2028, July 1, 2029, July 1, 2030,
508	508	and July 1, 2031, or as soon thereafter such date as moneys are available,
509	509	the first $10,500,000 credited to the expanded lottery act revenues fund
510	510	shall be transferred by the director of accounts and reports from the
511	511	expanded lottery act revenues fund in one or more substantially equal
512	512	amounts, to each of the following: The Kan-grow engineering fund – KU,
513	513	Kan-grow engineering fund – KSU and Kan-grow engineering fund –
514	514	WSU. Each such special revenue fund shall receive $3,500,000 annually in
515	515	each of such years. Commencing in fiscal year 2014, after such transfer
516	516	has been made, 50% of the remaining moneys credited to the fund shall be
517	517	transferred on a quarterly basis by the director of accounts and reports
518	518	from the fund to the Kansas public employees retirement system fund to
519	519	be applied to reduce the unfunded actuarial liability of the system
520	520	attributable to the state of Kansas and participating employers under
521	521	K.S.A. 74-4931 et seq., and amendments thereto, until the system as a
522	522	whole attains an 80% funding ratio as certified by the board of trustees of
523	523	the Kansas public employees retirement system.
524	524	Sec. 9. K.S.A. 75-2556 is hereby amended to read as follows: 75-
525	525	2556. (a) The state librarian shall determine the amount of the grant-in-aid
526	526	each eligible local public library is to receive based on the latest
527	527	population census figures as certified by the division of the budget.
528	528	(b) Except as provided by subsection (d), no local public library shall
529	529	be eligible for any state grants-in-aid if the total amount of the following
530	530	paragraphs is less than the total amount produced from such sources for
531	531	the same library for the previous year, based on the information contained
532	532	in the official annual budgets of municipalities that are filed with the
533	533	division of accounts and reports in accordance with K.S.A. 79-2930, and
534	534	amendments thereto:
535	535	(1) The amount produced by the local ad valorem tax levies for the
536	536	current year expenses for such library;
537	537	(2) the amount of moneys received from the local ad valorem tax
538	538	reduction fund for current year expenses for such library;
539	539	(3) the amount of moneys received from taxes levied upon motor
540	540	vehicles under the provisions of K.S.A. 79-5101 et seq., and amendments
541	541	thereto, for current year expenses for such library; and
542	542	(4)(3) the amount of moneys received in the current year from
543	543	collections of unpaid local ad valorem tax levies for prior year expenses
544	544	for such library.
545	545	(c) Local public library districts in which the assessed valuation
546	546	decreases shall remain eligible for state grants-in-aid so long as the ad
547	547	valorem tax mill rate for the support of such library has not been reduced
548	548	below the mill rate imposed for such purpose for the previous year.
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592	592	(d) If a local public library fails to qualify for eligibility for any state
593	593	grants-in-aid under subsection (b), the state librarian shall have the power
594	594	to continue the eligibility of a local public library for any state grants-in-
595	595	aid if the state librarian, after evaluation of all the circumstances,
596	596	determines that the legislative intent for maintenance of local tax levy
597	597	support for the on-going operations of the library is being met by the
598	598	library district.
599	599	(e) The distribution so determined shall be apportioned and paid on
600	600	February 15 of each year.
601	601	Sec. 10. K.S.A. 79-1479 is hereby amended to read as follows: 79-
602	602	1479. (a) (1) On or before January 15, 1992, and quarterly thereafter, the
603	603	county or district appraiser shall submit to the director of property
604	604	valuation a progress report indicating actions taken during the preceding
605	605	quarter calendar year to implement the appraisal of property in the county
606	606	or district. Whenever the director of property valuation shall determine
607	607	that any county has failed, neglected or refused to properly provide for the
608	608	appraisal of property or the updating of the appraisals on an annual basis in
609	609	substantial compliance with the provisions of law and the guidelines and
610	610	timetables prescribed by the director, the director shall file with the state
611	611	board of tax appeals a complaint stating the facts upon which the director
612	612	has made the determination of noncompliance as provided by K.S.A. 79-
613	613	1413a, and amendments thereto. If, as a result of such proceeding, the state
614	614	board of tax appeals finds that the county is not in substantial compliance
615	615	with the provisions of law and the guidelines and timetables of the director
616	616	of property valuation providing for the appraisal of all property in the
617	617	county or the updating of the appraisals on an annual basis, it shall order
618	618	the immediate assumption of the duties of the office of county appraiser by
619	619	the director of the division of property valuation until such time as the
620	620	director of property valuation determines that the county is in substantial
621	621	compliance with the provisions of law. In addition, the board shall order
622	622	the state treasurer to withhold all or a portion of the county's entitlement to
623	623	moneys from either or both of the local ad valorem tax reduction fund and
624	624	the city and county and city revenue sharing fund for the year following
625	625	the year in which the order is issued. Upon service of any such order on
626	626	the board of county commissioners, the appraiser shall immediately
627	627	deliver to the director of property valuation, or the director's designee, all
628	628	books, records and papers pertaining to the appraiser's office.
629	629	(2) Any county for which the director of the division of property
630	630	valuation is ordered by the state board of tax appeals to assume the
631	631	responsibility and duties of the office of county appraiser shall reimburse
632	632	the state for the actual costs incurred by the director of the division of
633	633	property valuation in the assumption and carrying out of such
634	634	responsibility and duties, including any contracting costs in the event it is
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678	678	necessary for the director of property valuation to contract with private
679	679	appraisal firms to carry out such responsibilities and duties.
680	680	(b) (1) On or before June 1 of each year, the director of property
681	681	valuation shall review the appraisal of property in each county or district
682	682	to determine if property within the county or district is being appraised or
683	683	valued in accordance with the requirements of law. If the director
684	684	determines the property in any county or district is not being appraised in
685	685	accordance with the requirements of law, the director of property valuation
686	686	shall notify the county or district appraiser and the board of county
687	687	commissioners of any county or counties affected that the county has 30
688	688	days within which to submit to the director a plan for bringing the
689	689	appraisal of property within the county into compliance.
690	690	(2) If a plan is submitted and approved by the director the county or
691	691	district shall proceed to implement the plan as submitted. The director
692	692	shall continue to monitor the program to insure that the plan is
693	693	implemented as submitted. If no plan is submitted or if the director does
694	694	not approve the plan, the director shall petition the state board of tax
695	695	appeals for a review of the plan or, if no plan is submitted, for authority for
696	696	the division of property valuation to assume control of the appraisal
697	697	program of the county and to proceed to bring the same into compliance
698	698	with the requirements of law.
699	699	(3) If the state board of tax appeals approves the plan, the county or
700	700	district appraiser shall proceed to implement the plan as submitted. If no
701	701	plan has been submitted or the plan submitted is not approved, the board
702	702	shall fix a time within which the county may submit a plan or an amended
703	703	plan for approval. If no plan is submitted and approved within the time
704	704	prescribed by the board, the board shall order the division of property
705	705	valuation to assume control of the appraisal program of the county and
706	706	shall certify its order to the state treasurer, who shall withhold distributions
707	707	of the county's share of moneys from the county and city revenue sharing
708	708	fund and the local ad valorem tax reduction fund and credit the same such
709	709	moneys to the general fund of the state for the year following the year in
710	710	which the board's order is made. The director of property valuation shall
711	711	certify the amount of the cost incurred by the division in bringing the
712	712	program in compliance to the state board of tax appeals. The board shall
713	713	order the county commissioners to reimburse the state for such costs.
714	714	(c) The state board of tax appeals shall within 60 days after the
715	715	publication of the Kansas assessment/sales ratio study review such
716	716	publication to determine county compliance with K.S.A. 79-1439, and
717	717	amendments thereto. If in the determination of the board one or more
718	718	counties are not in substantial compliance and the director of property
719	719	valuation has not acted under subsection (b), the board shall order the
720	720	director of property valuation to take such corrective action as is necessary
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764	764	or to show cause for noncompliance.
765	765	Sec. 11. K.S.A. 79-2965 is hereby amended to read as follows: 79-
766	766	2965. (a) The state treasurer shall make a determination of the total
767	767	amount of each county's entitlement from the county and city revenue
768	768	sharing fund for each year prior to the first distribution from the fund in
769	769	that year.
770	770	(b) In making the determination, the state treasurer shall allocate the
771	771	total amount to be transferred to the county and city revenue sharing fund
772	772	for distribution in that year, exclusive of $600,000 which amount shall be
773	773	designated as the deficiency equalization amount, in the following manner:
774	774	(1) Sixty-five percent of such amount shall be allocated on the basis of the
775	775	population figures of the counties certified to the secretary of state
776	776	pursuant to K.S.A. 11-201, and amendments thereto, on July 1 of the
777	777	preceding year, and (2) the remaining 35% shall be allocated on the basis
778	778	of the equalized assessed tangible valuations on the tax rolls of the
779	779	counties on November 1 of the preceding year as certified by the director
780	780	of property valuation.
781	781	(c) In any year when a county's portion determined under the formula
782	782	in subsection (b) added to the amount that county receives from the local
783	783	ad valorem tax reduction fund for such year is less than the total of each
784	784	distribution made to that county in the state's fiscal year 1977 from the
785	785	local ad valorem tax reduction fund, the alcoholic liquor control
786	786	enforcement fund and revenue collected from the sale of cigarette tax
787	787	indicia, the difference between such amounts shall be allocated to that
788	788	county from the deficiency equalization amount.
789	789	(d) Any portion of the deficiency equalization amount not allocated
790	790	as provided in subsection (c) shall be allocated among all of the counties
791	791	according to the formula using population and equalized assessed tangible
792	792	valuation as prescribed in subsection (b).
793	793	(e) The total amount allocated to a county under the provisions of this
794	794	section for any year shall be deemed to be that county's entitlement from
795	795	the county and city revenue sharing fund for that year.
796	796	Sec. 12. K.S.A. 19-2694, 65-163j, 65-3306, 65-3327, 75-2556, 79-
797	797	1479, 79-2960, 79-2961, 79-2962 and 79-2965 and K.S.A. 2022 Supp. 74-
798	798	8768 and 79-2959 are hereby repealed.
799	799	Sec. 13. This act shall take effect and be in force from and after its
800	800	publication in the statute book.
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