STATE DEPARTMENTS; PUBLIC OFFICERS AND EMPLOYEES - STATE LIBRARY - GRANTS-IN-AID TO LOCAL AND REGIONAL LIBRARIES. Ms. Ernestine Gilliland, State Librarian, Kansas State Library, Topeka, April 17, 1979.
In determining a local public library's eligibility for state grants-in-aid, a comparison of the respective amounts of revenue produced by the ad valorem tax levies for such library from one year to the next constitutes the only basis for determining such eligibility; and a library's receipts from previously unpaid taxes or unencumbered balances carried forward may not be considered in ascertaining whether such library has maintained the local tax effort required for state aid eligibility.
Where a municipality contracts with a library for the furnishing of library services, there is not legal requirement that such contract be written where its duration does not exceed one year.
A municipality contract with a library for services is defined as a "local public library" by K.S.A. 1978 Supp. 75-2554, and its eligibility for state aid must be determined independently of the contracting library. Thus, such library's state aid entitlement cannot be computed on the basis of the combined population of the library contracting municipality. K.S.A. 12-1230, 33-106, 75-2554, K.S.A. 1978 Supp. 75-2554, K.S.A. 75-2555, 75-2556, 80-101.
- Summary quoted from "Opinions of the Attorney General, Opinions of Robert T. Stephan, Attorney General", Volume XIII, State of Kansas, 1979.