LIBRARIES - GRANTS-IN-AID - ELIGIBILITY. Letter, August 11, 1975, to Ernestine Gilliland, State Librarian, Topeka, Kansas.

Synopsis: A reduction in receipts from local ad valorem tax levies by a local public library will jeopardize its continued eligibility for sate grants-in-aid, notwithstanding the library receives increased revenue from sales tax proceeds which offset the loss of ad valorem receipts.

Dear Ms. Gilliland:

K.S.A. 1974 Supp. 75-2556 states in pertinent part thus:

"No local public library shall be eligible for any state grants-in-aid if the amount produced by the local ad valorem tax levies for the current year expenses for such library is less than the amount produced by the ad valorem tax levy for the same library for the previous year."
You advise that the question has arisen whether, if a library district shifts its local support from the local ad valorem tax to a sales tax, and maintains either the same or greater level of support from that source, the eligibility of the district for continued grants-in-aid will be affected. The quoted provision was apparently designed to assure the maintenance of local tax effort for the support of public libraries as a condition for continued eligibility fro grants-in-aid. However, the local tax effort, under this statute, must be based on local ad valorem tax levies. The sales tax is not, of course, an ad valorem tax. Thus, a reduction in receipts from ad valorem tax levies will jeopardize a district's continued eligibility for grants-in-aid, notwithstanding it has increased receipts from local sales tax revenues.

K.S.A. 1974 Supp. 75-2559 requires that every local public library and regional library receiving grants-in-aid under statute file an annual report of certain information, including the "amount of local tax receipts during the previous year." The report must, thus include all tax receipts, whether from ad valorem or excise taxes, including sales taxes.

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


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