Attorney General Opinion No. 1984-052

Attorney General Opinion No. 1984-052
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Book Synopsis Attorney General Opinion No. 1984-052 by : Robert T. Stephan

Download or read book Attorney General Opinion No. 1984-052 written by Robert T. Stephan and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Territory may be added to a hospital district created under K.S.A. 80-21,101 e̲t̲ s̲e̲q̲., by means of the procedures set forth in K.S.A. 80-21,120. The statute, which was enacted in 1955, makes the attachment effective on March 1 following the entry of the county commission's order, with this date intended to reflect the day property was assessed for tax purposes. However, such date was changed in all taxation statutes in 1959 to January 1, with the general statute governing attachment of territory (K.S.A. 79-1807) amended at the same time to make attachments of territory effective as of December 31. In view of these subsequent amendments, that portion of K.S.A. 80-21,120 which refers to March 1 as the effective date of any attachment of territory has been repealed by implication, and the effective date is now that provided in K.S.A. 79-1807. Cited herein: K.S.A. 79-309, 79-1807, 80-21,120, 1984 House Bill No. 2003.


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