68-709. Bond issues; tax levy; use of general and road funds; additional county levy; when road not constructed.
68-709
68-709. Bond issues; tax levy; use of general and road funds; additionalcounty levy; when road not constructed.After the approved estimates have been filed with the county clerk andthe cost to be assessed against the taxable property of the county and thetaxability of the benefit district has been approximately determined bydeducting from the total estimated cost all donations, subscriptions, stateaid or federal aid that have been granted or promised, the board of countycommissioners may issue from time to time as required, bonds of the countybearing interest at a rate not to exceed the maximum rate prescribed byK.S.A. 10-1009, and amendmentsthereto. The total amounts of bondsissued previous to completion of the improvement shall not exceed theamount of the estimated cost to be assessed against the countyand townships and each tract of land within the benefit district.The principal of bonds shall maturenot more than 20 yearsfrom the date of the first bond issued for the improvement.
Such bonds shall be disposed of by the boardof county commissioners in the mannerprovided by law and the proceeds thereof shall be deposited with the countytreasurer in a special fund for the improvement. After completion of theimprovement, the application of state and federal aid, the ascertainment ofapportionments to be charged against the taxable property in the county andtownship and the amount assessed against each tractof land withinthe benefit district, the board of county commissioners shall issue bondsof the county in the same manner as before provided in this section and theproceeds thereof shall be used in paying the remaining outstandingwarrants, including interest thereon, issued for the improvement.
After any such bonds are issued the board of county commissioners shalllevy annually a tax against all the taxableproperty of the county and thetaxable property of the township and upon the lands within the benefitdistrict, according to the apportionment of cost fixed upon such lands inall cases in proportion to the respective liabilitiesin an amount sufficient to pay the bonds falling due each year and the interest uponoutstanding bonds. Such bonds shall be in addition to any other bondswhich the county may by law be authorized to issue. Theboard may in its discretion pay the county's proportion of the costs out ofthe general fund and road fund of the county if such funds are sufficientfor that purpose after deducting all other proper charges againstsuch funds, and after such payment no general county levy shall be made forpayment of the bonds. If any portion of the county's proportion of thecost is paid in such manner, the county levy shall be reducedproportionately thereto. The township board of any township affectedby the benefitdistrict may in its discretion, deposit with the board of county commissionerssufficientfunds to pay the township's proportion or any part thereof of the cost ofthe road out of the general funds or road fund of such township, ifsuch funds are sufficient for the purpose. If any of thetownship's proportion of the cost is paid in such manner, the township levyshall be reduced proportionately thereto. Theboard of county commissioners are hereby authorized to levyan additional county levy against the taxable property of the county in anamount not to exceed one mill in order to pay the county's proportion ofthe benefit-district road without the issuance of bonds and the board oftownship highway commissioners are authorized to levy not to exceed onemill against the taxable property of the township for the purpose of payingthe township's share of the cost of the benefit-district road without theissuance of bonds.
There shall be no levy or collection of double taxes ifpetitionshave been filed to change the course of one continuous road and where thecourse of such road has been changed by the filing of motion or petitionsand it is not necessary to construct a part of the road contained in thefirst petition to complete the road. Any unnecessary part of the roadshall not be built and no taxes shall be levied for the constructionthereof.
History: L. 1909, ch. 201, § 9; L. 1911, ch. 249, § 3; L. 1917,ch. 265, § 9; L. 1919, ch. 246, § 6; L. 1921, ch. 218, § 3; R.S.1923, 68-709; L. 1927,ch. 253, § 1; L. 1983, ch. 49, § 86; May 12.