As Amended by Senate Committee
Session of 2023
SENATE BILL No. 94
By Committee on Assessment and Taxation
1-24
AN ACT concerning property taxation; relating to tax levies; discontinuing
the state property tax levies for the Kansas educational building fund
and the state institutions building fund; providing financing therefor
from the state general fund; eliminating the local ad valorem tax
reduction fund and the county and city revenue sharing fund and
discontinuing certain transfers to the special city and county highway
fund; amending K.S.A. 65-163j, 65-3306, 65-3327, 75-2556, 76-6b01,
76-6b02, 76-6b04, 76-6b05 and, 76-6b11 and 79-1479 and K.S.A.
2023 Supp. 74-8768 and repealing the existing sections; also repealing
K.S.A. 19-2694, 79-2960, 79-2961, 79-2962, 79-2965, 79-2966 and
79-2967 and K.S.A. 2023 Supp. 79-2959, 79-2964 and 79-3425i.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. On July 1, 2024, the director of accounts and
reports shall transfer all moneys in the local ad valorem tax reduction
fund to the state general fund. On July 1, 2024, all liabilities of the local
ad valorem tax reduction fund are hereby transferred to and imposed on
the state general fund, and the local ad valorem tax reduction fund is
hereby abolished.
New Sec. 2. On July 1, 2024, the director of accounts and reports
shall transfer all moneys in the county and city revenue sharing fund to
the state general fund. On July 1, 2024, all liabilities of the county and
city revenue sharing fund are hereby transferred to and imposed on the
state general fund, and the county and city revenue sharing fund is
hereby abolished.
Sec. 3. K.S.A. 65-163j is hereby amended to read as follows: 65-
163j. (a) The dedicated source of revenue for repayment of a loan to a
municipality may include service charges, connection fees, special
assessments, property taxes, grants or any other source of revenue
lawfully available to the municipality for such purpose. In order to
ensure repayment by municipalities of the amounts of loans provided
under this act, the secretary, after consultation with the governing body
of any municipality which that receives a loan, may adopt charges to be
levied against individuals and entities served by the project. Any such
charges shall remain in effect until the total amount of the loan, and any
interest thereon, has been repaid. The charges shall, insofar as is
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practicable, be equitably assessed and may be in the form of a surcharge
to the existing charges of the municipality. The governing body of any
municipality which that receives a loan under this act shall collect any
charges established by the secretary and shall pay the moneys collected
therefrom to the secretary in accordance with procedures established by
the secretary.
(b) Upon the failure of a municipality to meet the repayment terms
and conditions of the agreement, the secretary may order the treasurer of
the county in which the municipality is located to pay to the secretary such
portion of the municipality's share of the local ad valorem tax reduction
fund as may be necessary to meet the terms of the agreement,
notwithstanding the provisions of K.S.A. 79-2960 and 79-2961, and
amendments thereto. Upon the issuance of such an order, the municipality
shall not be required to make the tax levy reductions otherwise required by
K.S.A. 79-2960 and 79-2961, and amendments thereto.
(c) Municipalities which that are provided with loans under this act
shall maintain project accounts in accordance with generally accepted
government accounting standards.
(d)(c) Any loans received by a municipality under the provisions of
this act shall be construed to be bonds for the purposes of K.S.A. 10-
1116 and 79-5028, and amendments thereto, and the amount of such
loans shall not be included within any limitation on the bonded
indebtedness of the municipality.
Sec. 4. K.S.A. 65-3306 is hereby amended to read as follows: 65-
3306. The secretary's annual request for appropriations to the water
pollution control account shall be based on an estimate of the fiscal
needs for the ensuing budget year, less any amounts received by the
secretary from any public or private grants or contributions and moneys
in such account shall be used solely for the purposes provided for by this
act. Moneys allocated to a municipality shall be encumbered as an
expenditure of this account upon the formal letting of a contract for the
improvement notwithstanding the date on which when actual payment is
made of the state financial assistance. Any municipality may contribute
moneys to the state water pollution control account. If there are no
uncommitted or unencumbered moneys in the water pollution control
account, any municipality applying for any water pollution control
project as defined in K.S.A. 65-3302, and amendments thereto, shall as a
condition of such application certify in writing to the secretary that a
contribution in the amount of twenty-five percent (25%) of the eligible
cost of such project will be made to the water pollution control account
by such municipality prior to formal letting of a construction contract.
Upon receipt by the secretary, each such contribution shall be retained
in a subaccount of the water pollution control account for use solely in
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the project for which the municipality has made application.
Notwithstanding the provisions of K.S.A. 79-2960 and 79-2961, any
municipality applying for such a water pollution control project may make
such contribution from all or such part of its share of the local ad valorem
tax reduction fund as may be necessary for such purpose, and to the extent
such fund is pledged and used for such purpose the municipality shall not
be required to make the tax levy reductions otherwise required by K.S.A.
79-2960 and 79-2961. Taxes levied by any municipality by reason of its
failure to make such reduction in its levies shall not be subject to or be
considered in computing the aggregate limitation upon the levy of taxes by
such municipality under the provisions of K.S.A. 79-5003.
Sec. 5. K.S.A. 65-3327 is hereby amended to read as follows: 65-
3327. (a) The dedicated source of revenue for repayment of the loans
may include service charges, connection fees, special assessments,
property taxes, grants or any other source of revenue lawfully available
to the municipality for such purpose. In order to ensure repayment by
municipalities of the amounts of loans provided under K.S.A. 65-3321
through 65-3329, and amendments thereto, the secretary, after
consultation with the governing body of any municipality which receives
a loan, may adopt charges to be levied against users of the project. Any
such charges shall remain in effect until the total amount of the loan,
and any interest thereon, has been repaid. The charges shall, insofar as
is practicable, be equitably assessed and may be in the form of a
surcharge to the existing charges of the municipality. The governing
body of any municipality which receives a loan under K.S.A. 65-3321
through 65-3329, and amendments thereto, shall collect any charges
established by the secretary and shall pay the moneys collected
therefrom to the secretary in accordance with procedures established by
the secretary.
(b) Upon the failure of a municipality to meet the repayment terms
and conditions of the agreement, the secretary may order the treasurer of
the county in which the municipality is located to pay to the secretary such
portion of the municipality's share of the local ad valorem tax reduction
fund as may be necessary to meet the terms of the agreement,
notwithstanding the provisions of K.S.A. 79-2960 and 79-2961 and
amendments thereto. Upon the issuance of such an order, the municipality
shall not be required to make the tax levy reductions otherwise required by
K.S.A. 79-2960 and 79-2961 and amendments thereto.
(c) Municipalities which that are provided with loans under K.S.A.
65-3321 through 65-3329, and amendments thereto, shall maintain
project accounts in accordance with generally accepted government
accounting standards.
(d)(c) Municipalities which that receive a grant and an allowance
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under the federal act with respect to project costs for which a loan was
provided under K.S.A. 65-3321 through 65-3329, and amendments
thereto, shall promptly repay such loan to the extent of the allowance
received under the federal act.
(e)(d) Any loans received by a municipality under the provisions of
K.S.A. 65-3321 through 65-3329, and amendments thereto, shall be
construed to be bonds for the purposes of K.S.A. 10-1116 and 79-5028,
and amendments thereto, and the amount of such loans shall not be
included within any limitation on the bonded indebtedness of the
municipality.
Sec. 6. K.S.A. 2023 Supp. 74-8768 is hereby amended to read as
follows: 74-8768. (a) There is hereby created the expanded lottery act
revenues fund in the state treasury. All expenditures and transfers from
such fund shall be made in accordance with appropriation acts. All
moneys credited to such fund shall be expended or transferred only for
the purposes of reduction of state debt, state infrastructure
improvements, the university engineering initiative act, reduction of local
ad valorem tax in the same manner as provided for allocation of amounts
in the local ad valorem tax reduction fund and reduction of the unfunded
actuarial liability of the system attributable to the state of Kansas and
participating employers under K.S.A. 74-4931, and amendments thereto,
by the Kansas public employees retirement system.
(b) On July 1, 2021, July 1, 2022, July 1, 2023, July 1, 2024, July 1,
2025, July 1, 2026, July 1, 2027, July 1, 2028, July 1, 2029, July 1, 2030,
and July 1, 2031, or as soon thereafter such date as moneys are
available, the first $10,500,000 credited to the expanded lottery act
revenues fund shall be transferred by the director of accounts and
reports from the expanded lottery act revenues fund in one or more
substantially equal amounts, to each of the following: The Kan-grow
engineering fund – KU, Kan-grow engineering fund – KSU and Kan-
grow engineering fund – WSU. Each such special revenue fund shall
receive $3,500,000 annually in each of such years. Commencing in
fiscal year 2014, after such transfer has been made, 50% of the
remaining moneys credited to the fund shall be transferred on a
quarterly basis by the director of accounts and reports from the fund to
the Kansas public employees retirement system fund to be applied to
reduce the unfunded actuarial liability of the system attributable to the
state of Kansas and participating employers under K.S.A. 74-4931 et
seq., and amendments thereto, until the system as a whole attains an
80% funding ratio as certified by the board of trustees of the Kansas
public employees retirement system.
Sec. 7. K.S.A. 75-2556 is hereby amended to read as follows: 75-
2556. (a) The state librarian shall determine the amount of the grant-in-
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aid each eligible local public library is to receive based on the latest
population census figures as certified by the division of the budget.
(b) Except as provided by subsection (d), no local public library
shall be eligible for any state grants-in-aid if the total amount of the
following paragraphs is less than the total amount produced from such
sources for the same library for the previous year, based on the
information contained in the official annual budgets of municipalities
that are filed with the division of accounts and reports in accordance
with K.S.A. 79-2930, and amendments thereto:
(1) The amount produced by the local ad valorem tax levies for the
current year expenses for such library;
(2) the amount of moneys received from the local ad valorem tax
reduction fund for current year expenses for such library;
(3) the amount of moneys received from taxes levied upon motor
vehicles under the provisions of K.S.A. 79-5101 et seq., and amendments
thereto, for current year expenses for such library; and
(4)(3) the amount of moneys received in the current year from
collections of unpaid local ad valorem tax levies for prior year expenses
for such library.
(c) Local public library districts in which the assessed valuation
decreases shall remain eligible for state grants-in-aid so long as the ad
valorem tax mill rate for the support of such library has not been
reduced below the mill rate imposed for such purpose for the previous
year.
(d) If a local public library fails to qualify for eligibility for any
state grants-in-aid under subsection (b), the state librarian shall have
the power to continue the eligibility of a local public library for any state
grants-in-aid if the state librarian, after evaluation of all the
circumstances, determines that the legislative intent for maintenance of
local tax levy support for the on-going operations of the library is being
met by the library district.
(e) The distribution so determined shall be apportioned and paid on
February 15 of each year.
Section 1. Sec. 8. K.S.A. 76-6b01 is hereby amended to read as
follows: 76-6b01. (a) There is hereby levied an annual permanent state tax
in the year 2023 2024 a state tax of 1 mill upon all tangible property in this
state which that is subject to ad valorem taxation. The tax levy shall be .6
mill in the year 2003 and 1 mill in the year 2004 and each year thereafter
until changed by statute. Such tax levy shall be in addition to all other state
tax levies authorized by law. Such tax levy shall be for the use and benefit
of the state institutions of higher education. The proceeds of such tax levy
shall be apportioned in accordance with this act.
(b) The county treasurer of each county shall make the proceeds of
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the tax levy provided for in this section available to the state treasurer
immediately upon collection. When available the state treasurer shall
withdraw from each county the proceeds of the taxes raised by such tax
levy. Upon such withdrawal the state treasurer shall deposit the same in the
state treasury and shall credit the same as provided in K.S.A. 76-6b02, and
amendments thereto.
Sec. 2. 9. K.S.A. 76-6b02 is hereby amended to read as follows: 76-
6b02. (a) All moneys received by the state treasurer under K.S.A. 76-6b01,
and amendments thereto, and pursuant to subsection (c) shall be credited
to the Kansas educational building fund to be used for the construction,
reconstruction, equipment and repair of buildings and grounds at the state
educational institutions under the control and supervision of the state
board of regents and for payment of debt service on revenue bonds issued
to finance such projects, all subject to appropriation by the legislature.
(b) Subject to any restrictions imposed by appropriation acts, the state
board of regents is authorized to pledge funds appropriated to it from the
Kansas educational building fund or from any other source and transferred
to a special revenue fund of the state board of regents specified by statute
for the payment of debt service on revenue bonds issued for the purposes
set forth in subsection (a). Subject to any restrictions imposed by
appropriation acts, the state board of regents is also authorized to pledge
any funds appropriated to it from the Kansas educational building fund or
from any other source and transferred to a special revenue fund of the state
board of regents specified by statute as a priority for the payment of debt
service on such revenue bonds. Neither the state or the state board of
regents shall have the power to pledge the faith and credit or taxing power
of the state of Kansas for such purposes and any payment by the state
board of regents for such purposes shall be subject to and dependent on
appropriations being made from time to time by the legislature. Any
obligation of the state board of regents for payment of debt service on
revenue bonds and any such revenue bonds issued for the purposes set
forth in subsection (a) shall not be considered a debt or obligation of the
state for the purpose of section 6 of article 11 of the constitution of the
state of Kansas.
(c) On July 1, 2024 2025, or as soon thereafter as moneys are
available, $41,800,000 shall be transferred by the director of accounts
and reports from the state general fund to the Kansas educational building
fund. On July 1, 2025 2026, and on July 1 each year thereafter, or as soon
thereafter as moneys are available, an amount equal to the amount
pursuant to this subsection for the immediately preceding year plus 2%
shall be transferred by the director of accounts and reports from the state
general fund to the Kansas educational building fund.
Sec. 3. 10. K.S.A. 76-6b04 is hereby amended to read as follows: 76-
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6b04. (a) There is hereby levied an annual permanent state tax in the year
2023 2024 a state tax of 0.5 mill upon all tangible property in this state
which that is subject to ad valorem taxation. The tax levy shall be .3 mill
in the year 2003 and .5 mill in the year 2004 and each year thereafter until
changed by statute. The tax levy shall be in addition to all other state tax
levies authorized by law. The tax levy shall be for the use and benefit of
state institutions caring for persons who are mentally ill, retarded, visually
handicapped, with a handicapping hearing loss or tubercular or state
institutions caring for children who are deprived, wayward, miscreant,
delinquent, children in need of care or juvenile offenders and who are in
need of residential care or treatment, or institutions designed primarily to
provide vocational rehabilitation for handicapped persons. As used in this
section, "state institutions" shall include, but not be limited to, those
institutions under the authority of the commissioner of juvenile justice.
The proceeds of such tax levy shall be apportioned in accordance with this
act.
(b) The county treasurer of each county shall make the proceeds of
the tax levy provided for in this section available to the state treasurer
immediately upon collection. When available, the state treasurer shall
withdraw from each county the proceeds of the taxes raised by such tax
levy. Upon such withdrawal the state treasurer shall deposit the same in the
state treasury and shall credit the same as provided in K.S.A. 76-6b05, and
amendments thereto.
Sec. 4. 11. K.S.A. 76-6b05 is hereby amended to read as follows: 76-
6b05. (a) All moneys received by the state treasurer under K.S.A. 76-6b04,
and amendments thereto, and pursuant to subsection (e) shall be credited
to the state institutions building fund, which is hereby created in the state
treasury, to be used for the construction, reconstruction, equipment and
repair of buildings and grounds at institutions specified in K.S.A. 76-6b04,
and amendments thereto, and for payment of debt service on revenue
bonds issued to finance such projects, all subject to appropriation by the
legislature.
(b) Subject to any restrictions imposed by appropriation acts, the
juvenile justice authority is authorized to pledge funds appropriated to it
from the state institutions building fund or from any other source and
transferred to a special revenue fund of the juvenile justice authority
specified by statute for the payment of debt service on revenue bonds
issued for the purposes set forth in subsection (a). Subject to any
restrictions imposed by appropriation acts, the juvenile justice authority is
also authorized to pledge any funds appropriated to it from the state
institutions building fund or from any other source and transferred to a
special revenue fund of the juvenile justice authority specified by statute as
a priority for the payment of debt service on such revenue bonds. Neither
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the state or the juvenile justice authority shall have the power to pledge the
faith and credit or taxing power of the state of Kansas for such purposes
and any payment by the juvenile justice authority for such purposes shall
be subject to and dependent on appropriations being made from time to
time by the legislature. Any obligation of the juvenile justice authority for
payment of debt service on revenue bonds and any such revenue bonds
issued for the purposes set forth in subsection (a) shall not be considered a
debt or obligation of the state for the purpose of section 6 of article 11 of
the constitution of the state of Kansas.
(c) Subject to any restrictions imposed by appropriation acts, the
Kansas department for aging and disability services is authorized to pledge
funds appropriated to it from the state institutions building fund or from
any other source and transferred to a special revenue fund of the Kansas
department for aging and disability services specified by statute for the
payment of debt service on revenue bonds issued for a new state security
hospital on the Larned state hospital grounds or any other capital
improvement projects at any other institution or facility of the Kansas
department for aging and disability services. Subject to any restrictions
imposed by appropriation acts, the Kansas department for aging and
disability services is also authorized to pledge any funds appropriated to it
from the state institutions building fund or from any other source and
transferred to a special revenue fund of the Kansas department for aging
and disability services specified by statute as a priority for the payment of
debt service on such revenue bonds. Neither the state or the Kansas
department for aging and disability services shall have the power to pledge
the faith and credit or taxing power of the state of Kansas for such
purposes and any payment by the Kansas department for aging and
disability services for such purposes shall be subject to and dependent on
appropriations being made from time to time by the legislature. Any
obligation of the Kansas department for aging and disability services for
payment of debt service on revenue bonds and any such revenue bonds
issued for a new state security hospital on the Larned state hospital
grounds or any other capital improvement projects at any other institution
or facility of the Kansas department for aging and disability services shall
not be considered a debt or obligation of the state for the purpose of
section 6 of article 11 of the constitution of the state of Kansas.
(d) Subject to any restrictions imposed by appropriation acts, the
director of the Kansas commission on veterans affairs office is authorized
to pledge funds appropriated to it from the state institutions building fund
or from any other source and transferred to a special revenue fund of the
Kansas commission on veterans affairs office specified by statute for the
payment of debt service on revenue bonds issued for veterans' home
HVAC system replacement. Subject to any restrictions imposed by
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appropriation acts, the director of the Kansas commission on veterans
affairs office is also authorized to pledge any funds appropriated to it from
the state institutions building fund or from any other source and transferred
to a special revenue fund of the Kansas commission on veterans affairs
office specified by statute as a priority for the payment of debt service on
such revenue bonds. Neither the state nor the director of the Kansas
commission on veterans affairs office shall have the power to pledge the
faith and credit or taxing power of the state of Kansas for such purposes
and any payment by the Kansas commission on veterans affairs office for
such purposes shall be subject to and dependent on appropriations being
made from time to time by the legislature. Any obligation of the Kansas
commission on veterans affairs office for payment of debt service on
revenue bonds and any such revenue bonds issued for veterans' home
HVAC system replacement shall not be considered a debt or obligation of
the state for the purpose of section 6 of article 11 of the constitution of the
state of Kansas.
(e) On July 1, 2024 2025, or as soon thereafter as moneys are
available, $20,900,000 shall be transferred by the director of accounts
and reports from the state general fund to the state institutions building
fund. On July 1, 2025 2026, and on July 1 each year thereafter, or as soon
thereafter as moneys are available, an amount equal to the amount
pursuant to this subsection for the immediately preceding year plus 2%
shall be transferred by the director of accounts and reports from the state
general fund to the state institutions building fund.
Sec. 5. 12. K.S.A. 76-6b11 is hereby amended to read as follows: 76-
6b11. (a) Except as provided in subsection (e), On July 1 of each year, the
director of accounts and reports shall record a debit to the state treasurer's
receivables for the Kansas educational building fund, the state institutions
building fund and the state general fund and shall record a corresponding
credit to each such fund in an amount equal to 95% of the amount credited
respectively to each such fund during the immediately preceding fiscal
year, except that such amount shall be proportionally adjusted with respect
to any such fund in any fiscal year for any change in the tax levy rate for
any such fund.
(b) All taxes received by the state treasurer under K.S.A. 76-6b01,
and 76-6b04 and section 15 [L. 2003, ch. 146, § 15], and amendments
thereto, and the provisions of section 15 of chapter 146 of the 2023 2003
Session Laws of Kansas during the current fiscal year shall be deposited in
the state treasury to the credit of the Kansas educational building fund, the
state institutions building fund and the state general fund, respectively, and
shall reduce the amount debited and credited to such funds under
subsection (a).
(c) On June 30 of each year, the director of accounts and reports shall
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adjust the amounts debited and credited to the state treasurer's receivables
and to the Kansas educational building fund, the state institutions building
fund and the state general fund pursuant to this section, to reflect the taxes
actually received by the state treasurer and deposited during the fiscal year
in the state treasury to the credit of each such fund.
(d) The director of accounts and reports shall notify the state treasurer
of all amounts debited and credited to the Kansas educational building
fund, the state institutions building fund and the state general fund
pursuant to this section and all reductions and adjustments thereto made
pursuant to this section. The state treasurer shall enter all such amounts
debited and credited and shall make reductions and adjustments thereto on
the books and records kept and maintained for such funds by the state
treasurer in accordance with the notice thereof.
(e) On October 1, 2003, the director of accounts and reports shall
make such adjustments and amendments as may be required to reflect and
account for the property tax imposed by K.S.A. 79-2976 as if such tax had
been in effect on July 1, 2003. The provisions of this section shall expire
on June 30, 2024 2025.
Sec. 13. K.S.A. 79-1479 is hereby amended to read as follows: 79-
1479. (a) On or before January 15, 1992, and quarterly thereafter, the
county or district appraiser shall submit to the director of property
valuation a progress report indicating actions taken during the
preceding quarter calendar year to implement the appraisal of property
in the county or district. Whenever the director of property valuation
shall determine that any county has failed, neglected or refused to
properly provide for the appraisal of property or the updating of the
appraisals on an annual basis in substantial compliance with the
provisions of law and the guidelines and timetables prescribed by the
director, the director shall file with the state board of tax appeals a
complaint stating the facts upon which the director has made the
determination of noncompliance as provided by K.S.A. 79-1413a, and
amendments thereto. If, as a result of such proceeding, the state board
of tax appeals finds that the county is not in substantial compliance with
the provisions of law and the guidelines and timetables of the director of
property valuation providing for the appraisal of all property in the
county or the updating of the appraisals on an annual basis, it shall
order the immediate assumption of the duties of the office of county
appraiser by the director of the division of property valuation until such
time as the director of property valuation determines that the county is in
substantial compliance with the provisions of law. In addition, the board
shall order the state treasurer to withhold all or a portion of the county's
entitlement to moneys from either or both of the local ad valorem tax
reduction fund and the city and county revenue sharing fund for the year
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following the year in which the order is issued. Upon service of any such
order on the board of county commissioners, the appraiser shall
immediately deliver to the director of property valuation, or the
director's designee, all books, records and papers pertaining to the
appraiser's office.
Any county for which the director of the division of property
valuation is ordered by the state board of tax appeals to assume the
responsibility and duties of the office of county appraiser shall
reimburse the state for the actual costs incurred by the director of the
division of property valuation in the assumption and carrying out of
such responsibility and duties, including any contracting costs in the
event it is necessary for the director of property valuation to contract
with private appraisal firms to carry out such responsibilities and duties.
(b) On or before June 1 of each year, the director of property
valuation shall review the appraisal of property in each county or district
to determine if property within the county or district is being appraised
or valued in accordance with the requirements of law. If the director
determines the property in any county or district is not being appraised
in accordance with the requirements of law, the director of property
valuation shall notify the county or district appraiser and the board of
county commissioners of any county or counties affected that the county
has 30 days within which to submit to the director a plan for bringing
the appraisal of property within the county into compliance.
If a plan is submitted and approved by the director the county or
district shall proceed to implement the plan as submitted. The director
shall continue to monitor the program to insure that the plan is
implemented as submitted. If no plan is submitted or if the director does
not approve the plan, the director shall petition the state board of tax
appeals for a review of the plan or, if no plan is submitted, for authority
for the division of property valuation to assume control of the appraisal
program of the county and to proceed to bring the same into compliance
with the requirements of law.
If the state board of tax appeals approves the plan, the county or
district appraiser shall proceed to implement the plan as submitted. If no
plan has been submitted or the plan submitted is not approved, the board
shall fix a time within which the county may submit a plan or an
amended plan for approval. If no plan is submitted and approved within
the time prescribed by the board, the board shall order the division of
property valuation to assume control of the appraisal program of the
county and shall certify its order to the state treasurer who shall withhold
distributions of the county's share of moneys from the county and city
revenue sharing fund and the local ad valorem tax reduction fund and
credit the same to the general fund of the state for the year following the
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year in which the board's order is made. The director of property
valuation shall certify the amount of the cost incurred by the division in
bringing the program in compliance to the state board of tax appeals.
The board shall order the county commissioners to reimburse the state
for such costs.
(c) The state board of tax appeals shall within 60 days after the
publication of the Kansas assessment/sales ratio study review such
publication to determine county compliance with K.S.A. 79-1439, and
amendments thereto. If in the determination of the board one or more
counties are not in substantial compliance and the director of property
valuation has not acted under subsection (b), the board shall order the
director of property valuation to take such corrective action as is
necessary or to show cause for noncompliance.
Sec. 6. 14. K.S.A. 19-2694, 65-163j, 65-3306, 65-3327, 75-2556, 76-
6b01, 76-6b02, 76-6b04, 76-6b05 and, 76-6b11, 79-1479, 79-2960, 79-
2961, 79-2962, 79-2965, 79-2966 and 79-2967 and K.S.A. 2023 Supp.
74-8768, 79-2959, 79-2964 and 79-3425i are hereby repealed.
Sec. 7. 15. This act shall take effect and be in force from and after its
publication in the statute book.
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