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§ 5. Object of tax. No tax shall be levied except in pursuance of a law, which shall distinctly state the object of the same; to which object only such tax shall be applied.

History: Originally adopted by convention as § 4, July 29, 1859; ratified by electors, October 4, 1859; L. 1861, p. 62; renumbered as § 5, L. 1931, ch. 300, § 2; November 8, 1932.

Revisor's Note:

This section was originally § 4 and was renumbered § 5 by authority of L. 1931, ch. 300, § 2.

Law Review and Bar Journal References:

Urban Redevelopment: Utilization of Tax Increment Financing, Randall V. Reece and M. Duane Coyle, 19 W.L.J. 536, 551 (1980).

Dolan v. City of Tigard: Kansas Local Governments Beware-The Supreme Court Further Restricts the Authority of Municipalities to Condition Development Approval, Stephen P. Chinn, Neil R. Shortlidge & N. Cason Boudreau, 64 J.K.B.A. No. 9, 30, 37 (1995).

Attorney General's Opinions:

Hospitals; medical clinics. 79-47.

Investment of idle funds; authority of counties. 79-233.

Hospital districts of cities of third-class and townships; use of moneys derived from tax levy for maintenance and operation of hospital. 80-170.

Counties and county officers; ambulance service; limitation on expenditure of tax proceeds. 82-85.

Service program for the elderly; use of tax levy. 82-212.

Road and bridge fund; maintenance of county-owned park roads. 82-219.

Mental health centers; duties of boards; personnel decisions. 84-85.

Diversion of tax moneys to anything other than objects enumerated for tax levy is prohibited. 85-72.

Transfer of moneys from county general fund. 85-181.

Use of funds for prevention of soil erosion. 87-75.

Use of watershed district funds. 87-85. (see 87-99.)

Watershed district funds may be used to improve a road only if a direct and exclusive benefit to district and no other governmental entity is responsible for road. 87-99. (See 87-85.)

Costs of county assessor for reappraisal; tax levy. 88-94.

Shawnee county fair association-tax levy; protest petition and election. 88-136.

Quo warranto; grounds for public office forfeiture; grounds for recall. 88-154.

School district equalization; tax levy for operating expenses; disposition of proceeds; constitutionality of 1991 amendments to K.S.A. 72-7056. 91-37.

Finance and taxation; revenue for current expenses. 91-142.

Johnson county park and recreation district; use of tax levy proceeds. 92-112.

County commissioners cannot buy equipment with county general funds to give to soil conservation district to lease to private individuals. 92-152.

Money in school district's capital outlay fund may not be used for other purposes. 2003-34.

Use of bistate sales tax moneys to pay for STAR bonds; when. 2004-31.

Limitations on use of moneys raised through property tax levy; limitations on transfers of other moneys. 2005-7.

CASE ANNOTATIONS

1. Judgment against city, mandamus to compel levy of tax, discussed. Stevens v. Miller, 3 Kan. App. 192, 199, 43 P. 439.

2. Additional levy to pay delinquent tax in all counties valid. Railway Co. v. Williamson, 8 Kan. App. 711, 54 P. 928; Clark v. Railway Co., 8 Kan. App. 733, 54 P. 930. (Reversed in part, affirmed in part: Railway Co. v. Clark, 60 Kan. 831, 58 P. 561.)

3. Chapter 63, L. of 1863, object of tax not stated, void. The State, ex rel., v. Leavenworth County, 2 Kan. 61, 67.

4. Section does not apply to license taxes in cities. City of Leavenworth v. Booth, 15 Kan. 627, 634.

5. Levy must be based on law stating object of tax. A.T. & S.F. Rld. Co. v. Woodcock, Treasurer, 18 Kan. 20, 23.

6. Act attempting to divert general tax to railroad bonds, void. National Bank v. Barber, 24 Kan. 534, 546.

7. Statute authorizing license taxes partly valid under this section. McGrath v. City of Newton, 29 Kan. 364, 368, 369.

8. Act authorizing levy and assessment to build jail valid. Washburn v. Comm'rs of Shawnee Co., 37 Kan. 217, 15 P. 237.

9. Act prescribing payment by county to encourage agriculture held valid. Fair Association v. Myers, 44 Kan. 132, 134, 24 P. 71.

10. City funds not taxes; designation of depository considered. National Bank v. Ferguson, 48 Kan. 732, 735, 738, 30 P. 237.

11. Taxes for city building cannot be diverted to other use. The State v. City of Emporia, 57 Kan. 710, 712, 47 P. 833.

12. Additional levy to pay delinquent tax in all counties valid. Railway Co. v. Clark, 60 Kan. 831, 58 P. 561.

13. How penalties and interest on delinquent taxes shall be distributed. Sedgwick County v. Wichita, 62 Kan. 704, 709, 64 P. 621.

14. Authorizing use of general fund in erection of courthouse unconstitutional. Smith v. Haney, 73 Kan. 506, 509, 85 P. 550.

15. Act appropriating surplus funds to erection of county buildings valid. The State v. Butler County, 77 Kan. 527, 535, 94 P. 1004.

16. Act validating elections under Barnes high school law held valid. The State v. Pauley, 83 Kan. 456, 464, 112 P. 141.

17. Statute charging all rebates to county fund valid. Kansas City v. Stewart, 90 Kan. 846, 855, 136 P. 241.

18. Township levy for "other purposes" applied to judgment for damages. Super v. Modell Township, 94 Kan. 402, 405, 146 P. 993.

19. "Reserve fund," under commission government, simply authorization to set apart. Railway Co. v. City of Topeka, 95 Kan. 747, 750, 149 P. 697.

20. Statute providing for improvement of county roads valid hereunder. The State, ex rel., v. Raub, 106 Kan. 196, 203, 186 P. 989.

21. Statute providing for improvement of county roads and proceedings thereunder held valid. Field v. Reno County, 107 Kan. 397, 191 P. 315.

22. Fund raised for other purpose cannot be applied on bonds. Trust Co. v. Grant County, 111 Kan. 104, 205 P. 1031.

23. Statute providing for admission of pupils in certain high schools and payment of tuition does not violate section. Carey v. Board of Education, 113 Kan. 398, 214 P. 792.

24. Taxes due to city cannot be held by county to apply on overpayment. City of Frankfort v. Warders, 119 Kan. 652, 240 P. 589.

25. County cannot be compelled to pay jackrabbit bounty until tax levied for that purpose. State, ex rel., v. Thomas County Comm'rs, 122 Kan. 850, 253 P. 406.

26. Changing water pipes is not proper item to be included in paying cost. Grecian v. Hill City, 123 Kan. 542, 256 P. 163.

27. Fund for purchase of courthouse may be used to purchase site. Schnatterly v. Eslinger, 126 Kan. 9, 266 P. 657.

28. Provision that tuition bills shall be paid from general fund does not violate section. School District v. Wallace County Comm'rs, 127 Kan. 793, 275 P. 188.

29. County's advancement of money from different funds to highway commission unconstitutional. State, ex rel., v. Saline County Comm'rs, 128 Kan. 437, 440, 278 P. 54.

30. Reimbursement of benefit-district provision does not violate section. State, ex rel., v. State Highway Comm., 130 Kan. 456, 461, 286 P. 244.

31. City has implied power to levy tax for transportation of pupils. Foster v. Board of Education, 131 Kan. 160, 163, 289 P. 959.

32. Apportionment of state highway fund, R.S. Supp. 68-416, held constitutional. State, ex rel., v. State Highway Comm., 132 Kan. 327, 336, 295 P. 986.

33. Excessive levy for county general fund held valid. State, ex rel., v. Peal, 136 Kan. 136, 139, 13 P.2d 302.

34. Cited in determining operation of K.S.A. 79-1932. Kansas City So. Rly. Co. v. Crawford County Comm'rs, 137 Kan. 318, 320, 20 P.2d 501.

35. "Cash-basis" law held not in violation of section. State, ex rel., v. Board of Education, 137 Kan. 451, 454, 21 P.2d 295; State, ex rel., v. Toy, 138 Kan. 166, 168, 23 P.2d 601.

36. Use of county bridge funds for state highways is not unlawful diversion. State, ex rel., v. State Highway Comm., 138 Kan. 294, 303, 26 P.2d 606.

37. Payment of interest on warrant does not constitute a diversion. State, ex rel., v. State Highway Comm., 138 Kan. 913, 916, 28 P.2d 770.

38. Cited in holding state fish and game, federal loan act unconstitutional. State, ex rel., v. Atherton, 139 Kan. 197, 203, 30 P.2d 291.

39. County reimbursement act for funds in closed banks retrospectively applied violates section. State, ex rel., v. Crawford Township, 139 Kan. 553, 558, 32 P.2d 809.

40. County road funds used on state highway system within county under 1925 and 1927 highway acts held valid. State, ex rel., v. State Highway Comm., 139 Kan. 858, 861, 33 P.2d 324.

41. Contract for improvement and subleasing of Kansas City wharf held invalid hereunder. State, ex rel., v. Kansas City, 140 Kan. 471, 480, 37 P.2d 18.

42. Use of school money for transportation of pupils violates this section. State, ex rel., v. Bunton, 141 Kan. 103, 105, 40 P.2d 326.

43. K.S.A. 79-2201, 79-2917, authorizing delinquent tax levies, held valid. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 66, 67, 46 P.2d 27.

44. Statute (72-2505) relating to payment of tuition by community high-school districts valid. School District v. Community High School, 146 Kan. 380, 385, 69 P.2d 1102.

45. Withholding attorney's fee from damages collected for loss of funds held valid. State, ex rel., v. Glenn, 144 Kan. 461, 463, 61 P.2d 1354.

46. School-district treasurer and his bondsmen liable for expenditure for purposes outside budget. Superior Grade School District No. 110 v. Rhodes, 147 Kan. 29, 30, 75 P.2d 251.

47. Bond ballot for "public building" held not to violate section. Drenning v. City of Topeka, 148 Kan. 366, 373, 87 P.2d 720.

48. Veterans' pension law was enacted by the people of the state acting in their sovereign capacity; if uncertain, it can be made definite by subsequent legislation. Richardson v. Soldiers' Compensation Board, 150 Kan. 343, 346, 92 P.2d 114.

49. County tax levied to pay school tuition not transferable to general fund. School District v. Clark County Comm'rs, 155 Kan. 636, 639, 127 P.2d 418.

50. Discussed; city may act as own self-insurer under workers compensation act. City of Wichita v. Wyman, 158 Kan. 709, 712, 150 P.2d 154.

51. Applies only to taxes levied upon property; inapplicable to excise tax. Farmers Union C.C.E. v. Director of Revenue, 163 Kan. 266, 268, 181 P.2d 541.

52. Mentioned in holding urban redevelopment law unconstitutional; special legislation. Redevelopment Authority of the City of Kansas City v. State Corp. Comm., 171 Kan. 581, 583, 236 P.2d 782.

53. Drainage district tax not adjudicated as to constitutionality because appeal procedure not followed. Union Pacific Railroad Co. v. Sloan, 188 Kan. 231, 361 P.2d 889.

54. Mentioned in holding community junior college act constitutional. State, ex rel., v. Hayden, 197 Kan. 199, 201, 416 P.2d 281.

55. Financing of general flood control plan of watershed district from general tax levy not unlawful diversion hereunder. Barten v. Turkey Creek Watershed Joint District No. 32, 200 Kan. 489, 505, 438 P.2d 732.

56. Section does not preclude tax levy statute from having more than one object as long as allocation formula is provided. State ex rel. Schneider v. City of Topeka, 227 Kan. 115, 605 P.2d 556.

57. Article inapplicable to tax on marijuana and controlled substances (79-5201). State v. Matson, 14 Kan. App. 2d 632, 640, 798 P.2d 488 (1990).

58. Whether city had authority under home rule to enact improvement impact fee ordinance examined. McCarthy v. City of Leawood, 257 Kan. 566, 569, 894 P.2d 836 (1995).