Kansas Statutes § 12-12,118 Annual budget; tax levy to support library; procedure to increase levy; financial record audit; participation in south central Kansas library system.

12-12,118. Annual budget; tax levy to support library; procedure to increase levy; financial record audit; participation in south central Kansas library system. (a) The library district board shall prepare an annual budget for the maintenance, support and operation of the library. Prior to the certification of its budget to the board of education, the library board shall meet for the purpose of answering and hearing objections of taxpayers relating to the proposed budget and for the purpose of considering amendments to such proposed budget. The library board shall give at least 10 days' notice of the time and place of the meeting by publication in a weekly or daily newspaper having general circulation in the taxing district. Such notice shall include the proposed budget and shall set out all essential items in the budget. The public hearing required to be held shall be held not less than 10 days prior to the date on which the library board is required to certify its budget to the board of education. After such hearing, the budget shall be adopted or amended and adopted by the library board by passage of a resolution. A copy of the budget shall be filed with the clerk of the board of education and the Cowley county clerk. (b) Any resolution adopted under subsection (a) shall state the total amount of the tax to be levied for the library district by the board of education. The resolution shall be published once each week for two consecutive weeks in the official newspaper of the taxing district. Such tax levy shall be levied on behalf of the library district by the board of education. (c) Such tax levy amount may be levied in each successive budget year unless a petition requesting an election upon the proposition to increase the tax levy in excess of the current tax levy, signed by at least 5% of the qualified voters of the taxing district, is filed with the county election officer within 30 days following the date of the last publication of the resolution. In the event a valid petition is filed, no such increased levy shall be made without such proposition having been submitted to and approved by a majority of the voters of the taxing district voting at an election. (d) Any such election shall be called and held in the manner provided by the general bond law, and the cost of the election shall be paid by the library district board. Such taxes shall be levied and collected in like manner as other taxes, and the board of education shall certify such levy to the county clerk, who is hereby authorized to levy tax on behalf of the library district. (e) The tax levy provided in this section shall not be considered to be a tax levy of the board of education. (f) All financial records of the library board shall be audited as provided in K.S.A. 75-1122, and amendments thereto, and a copy of such annual audit report shall be filed with the board of education and with the Cowley county clerk. The cost of each audit shall be paid by the library district board. (g) Notwithstanding any other provision of law, upon the date the tax levy provided for in this act takes effect, no tax levy on land within the library district created by this act shall be imposed for any subsequent calendar year to support a regional system of cooperating libraries. On such date, the Udall public library shall cease to be a participating library in the south central Kansas library system. Such library district may submit a petition to join the south central Kansas library system as a participating library. History: L. 2024, ch. 107, § 15; July 1.