Kansas Library Laws

REGIONAL LIBRARY SYSTEM, ANNUAL LEVIES. Letter, May 22, 1975, to Dean C. Gross, State Librarian, Topeka, Kansas.

You inquire whether a regional library system board organized under K.S.A. 75-2547 et seq., is authorized to make annual levies as provided by K.S.A. 40-2305 and K.S.A. 74-4920.

Under K.S.A. 75-2549a,

"Each regional system of cooperating libraries established under or governed by the provisions of this act shall constitute a body cooperate and politic, possessing the usual powers of a corporation for public purposes and may contract, sue and be sued and acquire, hold and convey real and personal property in accordance with law."

Under K.S.A. 75-2551, this board

"is hereby authorized to levy not in excess of one-half (1/2) mill of tax to be used for library purposes on all of the taxable property within the boundaries of such regional system of cooperating libraries that is not within a district supporting a library with funds of such district."

K.S.A. 40-2305 authorizes plans for coverage of employees of political subdivisions of the state, such subdivisions being defined under K.S.A. 40-2302 (f) to include

"every taxing district in this state and also includes an instrumentality of the state, of one or more of its political subdivisions, but only if such instructionality is a juristic entity which is legally separate and distinct from the state or subdivision and only if its employees are not by virtue of their relation to such juristic entity employees of the state or subdivision."

K.S.A. 40-2305 (e) states in pertinent part thus:

"Each political subdivision, other than an instrumentality of the state, shall pay its contributions required . . . from the same fund that the wages for which said contribution is made are paid or from any other funds available to it for such purpose: Provided, That each political subdivision other than an instrumentality of the state, which is by law authorized to levy taxes for other purposes, may levy annually at the time of its levy of taxes for other purposes, a tax . . . for the purpose of making its contributions under subsection (c) of this section . . . ." [Emphasis supplied.]

Regional library system are taxing entities separate and independent from any other political subdivision, and are authorized to levy taxes for library purposes. In our view, regional boards are authorized to impose annual levies authorized by both K.S.A. 40-2305 (e) and K.S.A. 74-4920 (4). Likewise, a library district organized and operating pursuant to impose the levy authorized by the underscored language of K.S.A. 40-2305 (e), supra.

The special levy authorized by the underscored proviso does not appear to be available to libraries operating under K.S.A. 12-1215 through 12-1217, K.S.A. 12-1218 through 12-1230, or K.S.A. 12-1231 through 12-1235.