REGIONAL SYSTEMS OF COOPERATING LIBRARIES. Letter to Mr. Denny Stephens, State Librarian, Topeka, Kansas.

You have asked what the effect of the enactment of K.S.A. 1968 Supp. 75-2549b is on the taxing status of regional systems of cooperating libraries whose boundaries are thereafter changed.

That act validated and established the regional systems named therein to include territory described, all as of the effective date of the act, March24, 1968. Nothing in that act purported to amend or otherwise affect the operation of K.S.A. 1968 Supp. 79-1807, as amended by Laws 1969, chapter 334 (Senate bill 380) which generally governs the taxing status of municipalities whose boundaries are altered in one way or another during the year. In its present form, subsection (a) of that section as applicable to regional systems of cooperating libraries provides that boundary alterations occurring before April 1 of any year shall be effective as of the preceding December 31, while presumably any such alteration taking place thereafter would have tax import only for the succeeding taxable year.

The net effect is that, for the current year, boundary alterations made prior to April 1, 1969 would be affected by the budget to be adopted in August of this year, while such alterations make after April 1, 1969, would affect for the first time the budgets which will be adopted in August of 1970.

- Quoted from Kansas Public Library Laws, Attorney General’s Opinions and Rules and Regulations, State Library of Kansas, March 1979.


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