Download or read book Attorney General Opinion No. 1977-054 written by Curt Thomas Schneider and published by . This book was released on 1977 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The special city-county road fund created by K.S.A. 1976 Supp. 79-3425 is applied in part to the support of the "state system of highways" as that term is used in Article 11, section 9 of the Kansas Constitution. The tax levied by K.S.A. 79-6a01 e̲t̲ s̲e̲q̲. is not a "general property tax" within the meaning of Article 11, section 9. The tax levied by K.S.A. 79-6a01 and applied as proposed by 1977 House Bill 2202 constitutes a "special tax" on motor vehicles within the meaning of Article 11, section 10 of the Kansas Constitution, and may permissibly be applied to road and highway purposes.