About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

2022 Op. Kan. Att'y Gen. 1 (2022)

handle is hein.sag/sagks0094 and id is 1 raw text is: 














                                February 10, 2022


ATTORNEY GENERAL OPINION NO. 2022- 1

Amanda  L. Stanley, City Attorney
City of Topeka, Kansas
Legal Department
215 SE 7th, Room 353
Topeka, KS  66603


Re:


Synopsis:


Cities and Municipalities-Buildings, Structures and Grounds; Development
and  Redevelopment   of Areas In and  Around  Cities-Purpose  of Act;
Issuance  of Special Obligation Bonds  and Full Faith and  Credit Tax
Increment Bonds;  Taxing Subdivision and Real Property Taxes Defined;
Assessment  and Distribution of Taxes

Real property taxes paid on real property located within the boundaries of
a redevelopment district are to be allocated pursuant to the formula set out
in K.S.A. 2021 Supp. 12-1775(b) beginning with the first payment of taxes
which  are  levied following the  date  of the  establishment of  the
redevelopment  district. The city is not required to adopt a redevelopment
project plan before real property taxes received by the county treasurer are
paid to the special fund of the city. Cited herein: K.S.A. 2021 Supp. 12-
1770; 12-1770a; 12-1771; 12-1772; 12-1774; 12-1775; K.S.A. 12-1778.


*


*


*


Dear Ms. Stanley:


As counsel for the City of Topeka, Kansas,' you request our opinion regarding the proper
allocation of property taxes paid for property within a redevelopment district established
pursuant to the Tax Increment Finance Act (TIF).2 Specifically, you ask whether K.S.A.


1 The request was submitted by your predecessor. The opinion is being issued due to continued interest
in the issue.
2 K.S.A. 12-1770 et seq.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most