CITIES AND MUNICIPALITIES - MISCELLANEOUS PROVISIONS - EMPLOYEE BENEFITS CONTRIBUTION FUND AND TAX LEVY. James R. Cobler, Director, Division of Accounts and Reports, Department of Administration, Topeka, June 23, 1982.

The board of directors of a library established and maintained under the provisions of K.S.A. 1981 Supp. 12-220 is not authorized, under subsection (c) of K.S.A. 1981 Supp. 12-16,102, to levy a tax for an employee benefits fund.

However, a city or school district that is authorized or required by law to levy taxes for a recreation commission is specifically authorized by K.S.A. 1981 Supp. 12-1920 to create a recreation commission employee benefits contribution fund and levy a tax, annually, to provide moneys for said fund. Cited herein: K.S.A. 1981 Supp. 12-1220, 12-16,102; K.S.A. 12-1901; K.S.A. 1981 Supp. 12-1920.

- Summary quoted from "Opinions of the Attorney General, Opinions of Robert T. Stephan, Attorney General", Volume XVI, State of Kansas, 1982.


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