LIBRARIES - COUNTIES - LEVY LIMITS. Letter, January 11, 1977, to Ernestine Gilliland, State Librarian, Topeka, Kansas.
Dear Ms. Gilliland:
You inquire concerning the levy which may be made by the Pottawatomie-Wabaunsee regional library, which was established under the authority of K.S.A. 12-1231 et seq. K.S.A. 12-1234 states thus:
"Each county or township participating in a regional library is authorized to, and shall annually levy a tax for the maintenance of such library in such sum as the library board shall determine within the limitations fixed by law. The costs of maintaining a regional library shall be allocated among the participating counties or townships in the proportion of their respective populations."K.S.A. 1976 Supp. 79-1947 provides in pertinent part thus:
"The authority of the board of county commissioners of each of the several counties to fix a rate of levy annually for the following county purposes, is hereby limited as follows:This limitation applies to levies extended to establish and maintain libraries established under K.S.A. 12-1220. The limitation does not apply to levies which are imposed to support regional libraries established under K.S.A. 12-1231 et seq. Nor is there any other limitation prescribed in K.S.A. 1976 Supp. 79-1947 applicable to levies which are imposed for regional libraries established under K.S.A. 12-1231 et seq., doubtless because the statutory allocation of the duty of support for such libraries among the participating counties in the proportion of their respective populations would make such a limitation impossible to administer. There is not conflict in the provisions.* * *Library: Establish and maintain, as authorized by K.S.A. 12-1220, or contract for library service as authorized by K.S.A. 12-1230. . . . . . . 1.5 mills"
The editorial reference to K.S.A. 79-1962 which follows K.S.A. 12-1234 is doubtless included because the later statute permits townships to participate in the establishment or regional libraries, and K.S.A. 79-1962, as amended, prescribes taxing limits for townships.