Kansas Library Laws

STATE LIBRARY AND LIBRARY SERVICES - REGIONAL SYSTEM OF COOPERATING LIBRARIES - LEVY AUTHORITY. Letter, June 6, 1989, to Duane F. Johnson, State Librarian, Topeka Kansas.

Synopsis: A regional system of cooperating libraries may levy in a county within its boundaries due to the participation of a school district library located in the county. Territory of the county may be excluded from the system, and thus the tax, pursuant to K.S.A. 75-2550. Cited herein: K.S.A. 75-2548; 75-2549b; 75-2550; 75-2551.

Dear Mr. Johnson:

You request our opinion regarding the participation of a school district library in a regional system of cooperating libraries. You question whether such participation enables the regional system to levy in the county in which the school district is located.

The regional system in question is the Northwest Kansas Library System (NWKLS). This system's territory includes the counties of Trego, Gove, Logan, Wallace, Graham, Sheridan, Thomas, Sherman, Norton, Decatur, Rawlins and Cheyenne. K.S.A. 75-2549b. The school district in question is located in Norton County, was admitted to the NWKLS pursuant to the petition process of K.S.A. 75-2550. Its territory has not since been excluded from the system.

K.S.A. 75-2548 (b) defines "participating library" as a library that is cooperating or participating in a regional system of cooperating libraries. Subsection (e) defines "library" to include school libraries. Thus, the statute appears to contemplate the ability of a school district library to participate as a member of a regional system. The statutes do not differentiate between school district libraries and county, city or township libraries.

K.S.A. 75-2551 provides in part:

"The system board shall be subject to the cash basis and budget laws of the state. The budget of the system board shall be prepared, adopted and published as provided by law and hearing shall be held thereon in the first week of the month of August of each year. The tax levy made pursuant to the budget shall be certified to the county clerks of each county in the territory of the regional system of cooperating libraries.

"Each system board is hereby authorized to levy not in excess of 3/4 mill tax to be used for library purposes on all of the taxable property within the boundaries of the regional system of cooperating libraries that is not within a district supporting a library with funds of the district."

In Opinion No. 73-312, Attorney General Schneider interpreted this language and concluded that "until [a taxing district] has been duly excluded from the regional system, it remains within the boundaries of the regional system, and is subject to its tax levy, notwithstanding it is also within a district which levies a tax for the support of another public library." VIII Opinions of the Attorney General, 132, 133 (1973). See also Attorney General opinion No. 87-108.

Other statutes indicate that all of the territory of a county which contains a participating library is included within the taxing district of the regional system except for territory which has been properly excluded. K.S.A. 75-2549; 75-2550.

We believe the statutes are clear in authorizing the board of a regional system of cooperating libraries to levy in a county which is within its boundaries, regardless whether the only participating library in the county is a school district library. The only exception is for territory which has been properly excluded pursuant to K.S.A. 75-2550.

Very truly yours,

Robert T. Stephan
Attorney General of Kansas

Julene L. Miller
Deputy Attorney General

USE OF FUNDS OF THE NORTHWEST KANSAS LIBRARY SYSTEM. Letter, August 9, 1972, to Dean C. Gross, State Library Advisory Commission.

As Secretary of the Kansas State Library Advisory Commission, you request our opinion upon certain questions arising between the Board of County Commissioners of Graham County and the Northwest Kansas Library System.

You advise that effective January 1, 1972, pursuant to K.S.A. 75-2550 and K.A.R. 54-1-12 and -14, Graham County has withdrawn from the Northwest System. According to documents which you enclose, there remains in the office of the Graham County Treasurer the sum of $4,039.03, being the proceeds of a levy imposed in behalf of the System after being certified by the System to the Graham County Clerk, pursuant to K.S.A. 75-2551. This sum was but a part of the proceeds from the levy imposed for the 1971 operation of the System.

On January 19, 1972, Miss Marjorie J. Pomeroy, Director of the Northwest System, wrote Mrs. Grace Fitts, Graham County Treasurer, "on behalf of the system's Executive Committee concerning the arrearage in the 1971 tax distribution from Graham County to the library system." Miss Pomeroy wrote in pertinent part as follows:

"The Executive Committee respectfully requests a statement in writing as to Graham County's intent with regard to these system funds.

"The Committee notes that a total of $7,009.44 from Graham County came to the system in March and April, 1971, with no subsequent distributions in July or October (as could have been expected).

"Further, no reply to our October 28 letter of inquiry was received, and a telephone conversation which our auditor held with you in December indicated that no further payment was intended in 1971.

"The amendatory resolution which permitted withdrawal of Graham County from this system stated that said county would no longer be subject to taxation by the system as of January 1, 1972. Therefore, the system levied no tax in Graham County in 1971 and 1972.

"Accompanying the resolution was a letter dated March 3, 1971, from the state librarian to the county attorney which further stated that Graham County should release to the system tax funds collected for the system for 1971."

Mr. Jerry M. Helberg, Graham County Attorney, responded by letter dated the following day, January 20, stating in part as follows:

"Funds allotted to the Northwest Kansas Library System have been frozen by the Graham County Commissioners until such time as the following matter can be cleared.

"It has been reported to the Graham County Commissioners that the Northwest Kansas Library System has been saving the money on time deposit. I am not referring to the investment of idle funds, but the accumulation of larger and larger amounts for later use. It is our understanding that you have approximately $20,000.00 or more in such an account. I find no legal authorization for such an accumulation.

"As Graham County is no longer within the Northwest Kansas Library System it is our intention to have our share of this unauthorized accumulation before any further payment is make by the county."

Mr. Helberg proposed the following three-fold course of action:

"1. With the commissioners approval I shall check your budget and records to determine if you have accumulated any such money. If not the problem is solved.

"2. If you have accumulated money you may show me the appropriate statutory legal authorization. If there is such a stature, the matter is settled.

"3. If no statutory authorization is found, Graham County will seek to have it's (sic) share of this money returned to the county before the books are balanced between us."

Miss Pomeroy responded on January 28 as follows:

"The only money invested by the system has been temporarily idle funds. In March 1971 a 6-months certificate of deposit was purchased, which was returned to the system account with interest in September. All of this was duly reported at system board meetings.

"Usually the first tax disbursement in January has yielded a goodly part of the anticipated annual income. In 1971 this amounted to nearly $36,000, after Graham County's late disbursement. Since the second distribution was due in April, the system could safely invest $20,000 for six months.

"Our 1970 audit (also reported to the system board) is on file at the Department of Post-Audit in Topeka, and will confirm that no funds have been 'saved.' In 1971, neither was there any accumulation of unused or unencumbered funds, but only the temporary investment of idle funds described above."

Apparently, at the March 8, 1972, meeting of the Board of the Northwest System, Graham County offered a proposed written document, styled "Settlement Agreement." Paragraph 2. thereof states thus:

"That at the present time there remains the sum of $4,039.03 in the Graham County Treasurers Office which has not been paid due to resulting questions, claims, and problems since the withdrawal of Graham County from the Northwest Kansas Library System. Both parties do hereby agree that said amount should be divided equally and is a fair and equitable compromise of all claims by both parties. Graham County is to divide said sum by two and immediately send the Northwest Kansas Library System its share at Hoxie, Kansas, and the Northwest Kansas Library System does hereby quit-claim and set over to Graham County all of it's (sic) right, title, interest and/or claim to the other one-half of said money."

By letter of March 10, from Mr. John Eland, counsel for the Board, addressed to Mr. Helberg, the Board properly rejected this part of the proposal agreement, and requested "that the balance of funds to be distributed to the system as required by law."

So far as appears from the written statements of the position of the Graham County Board of County Commissioners, it is apparently their view that the purchase of a six-month certificate of deposit in the amount of $20,000 in March. 1971, was beyond the authority of the Board of the Northwest System. K.S.A. 12-1675 commences thus:

"The governing body of any county, school district or quasi-municipal corporation is hereby authorized and empowered to invest any moneys not immediately required for the purposes for which the moneys were collected or received . . . [in enumerated investments.]

"As used in this act, the term 'quasi-municipal corporation' shall mean a drainage district, cemetery district, hospital district or other governmental subdivision having authority to levy taxes, but shall not include cities.'

The Northwest Kansas Library System is clearly a "quasi-municipal corporation" within the meaning of K.S.A. 12-1675. Indeed, K.S.A. 75-2549a specifically provides that:

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

Under K.S.A. 75-2551, it is expressly 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." Accordingly, it is clearly withing the authority of the Northwest System to invest any moneys not immediately required for the proposes for which they were collected.

Mr. Helberg, on behalf of Graham County, chooses to characterize these moneys not as "idle funds," but as an "accumulation of larger and larger amounts for larger use." So far as concerns the authority of the Board of the Northwest System to invest the money in question, the distinction is one that makes no difference. The money in question derives from a levy which may be authorized only by the Board of the Northwest Kansas Library System. If Graham County was dissatisfied with the fiscal policies of the System, it could, as it finally did, withdraw entirely. So long as it remained a member, however, it has no authority to determine unilaterally what portion of the proceeds from the levy should be distributed to the System, and to retain the balance for itself. The levy provided for the use of the System, and not for the county.

Any attempt by the Graham County Board of County Commissioners to retain the money in question and expend it for county purposes would raise serious questions regarding compliance with the budget law. K.S.A. 79-2934 states in pertinent part thus:

"No money in any fund shall be used to pay for any indebtedness created in excess of the total amount of the adopted budget on expenditures for such fund, and any balance remaining is such fund at the end of the current budget year, shall be carried forward to the credit of said fund for the ensuing budge year. . . .

"No part of any fund shall be diverted to any other fund, whether before or after the distribution of taxes by the county treasurer, except as provided by law." [Emphasis supplied.]

K.S.A. 79-2936 state thus:

"Any member of the governing body, or any other officer or any taxing subdivision or municipality of the state, who violates any of the provisions of this act shall be subject to removal from office."

Any question regarding the ownership of books held in the name of the Northwest Kansas Library System, but which are presently housed in the Graham County Public Library, is resolved by K.A.R. 54-1-15, which states clearly that books "purchased for a library participating in a regional system of cooperating libraries and paid for from regional system or state funds shall be the property of the regional system of cooperating libraries." Upon withdrawal of a participating library from the regional system, such books which have been "purchases with regional system of cooperating libraries or state funds shall be returned to the regional system of cooperating libraries upon the demand of the regional system of cooperating libraries' board of trustees."

It should be clear from the foregoing that the funds in question belong solely and exclusively to the Northwest Kansas Library System, as a corporate body, and that neither Graham not any other county has any claim whatever to the funds now being withheld.

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

ESTABLISHMENT OF LIBRARY DISTRICT. Letter, May 7, 1973, to Hon. Lyle E. Eckhart, Mayor, Logan.

By letters dated April 25, you each inquire concerning the establishment of a library district pursuant to K.S.A. 12-1236 et seq., comprising Towanda and Logan townships in Phillips County, and West Union and Lincoln townships in Norton County. The former county participates in the Central Kansas Library System, whereas Norton County is a member of the Northwest Kansas Library System.

K.S.A. 12-1236, under which the proposed district is sought to be organized, commences thus:

"Any one or more cities of the third class is hereby authorized to join with any one or more townships or portions of one or more townships in one or more counties in the creation of a library district, upon the presentation to the board of county commissioners, of the county in which such proposed library district and requesting the formation of such library district."

The first question presented is whether the proposed library district may lawfully include territory presently a part of two regional library systems created under K.S.A. 75-2549b. K.S.A. 75-2550 states in part thus:

"Any taxing district which regularly levies one-fourth mill or more of tax for the support of a public library, and which taxing district has been included in a regional system, may petition to be excluded from the regional system. Such petition shall be make and presented tot he state commission. The state commission shall consider any such petition and if such taxing district meets the requirement for making such a petition and if excluding the taxing district from the regional system will do not manifest harm thereto, the state commission may enter its order excluding and detaching such taxing district from the regional system and making such adjustment to the organization of such regional system as may be appropriate to continue the operation of the regional system without interruption."

Any of the townships in question may petition to be excluded from the regional system as a "taxing district" under K.S.A. 75-2550 if it is included in a regional system, and if it regularly levies one-fourth mill or more for the support of a public library. If, however, any of the townships in question do not meet these prerequisites, it is ineligible to petition for exclusion from the regional system.

Nonetheless, there does not appear to be any inhibition in K.S.A. 12-1236 et seq., against the creation of a library district thereunder, notwithstanding the proposed district includes territory within the area of one or more regional systems.

It is further inquired whether a library district formed under K.S.A. 12-1236 et seq., may include townships in more than one county. The express language of K.S.A. 12-1236 appears to permit such a district. However, other substantive provisions of the act refer to "the county within which such library district is located." Where provision is made for any action by the board of county commissioners or county clerk of only one county shall act, and that county will be that in which the district is located. For example, the sufficiency of a petition is to be determined only "by the board of county commissioners." K.S.A. 12-1236 states in part thus:

"The board of county commissioners of the county in which such proposed library district is located shall, at its regular meeting following the filing of such petition, examine said petition and determine its sufficiency."

Numerous similar provisions may be cited, as instances wherein the act contemplates that a district created thereunder shall be located in but one county. On March 14, 1969, the office of Attorney General Kent Frizzell so advised a Mr. Stephens, then State Librarian, in response to a letter dated March 6, 1969, concluding that townships located in the territory of more than one county may not form a library district under the authority of K.S.A. 12-1236.

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