Library laws about library funding

K.S.A. 12-1215 Taxing, Increasing the tax levy in Salina, Hutchinson and Topeka.

K.S.A. 12-1216 Tax levies separate from city and other levies.
  • Tax levy shall not be included in and shall not constitute a part of the tax levy of any city wo which this is applicable.
K.S.A. 12-1220 Tax levy for city, county and township libraries
  • The library board determines the amount needed to run the library and, therefore, how much should be raised to support the library.

  • Taxes raised for the library should be kept in a separate fund known as the "library fund of such municipality".
K.S.A. 12-1258 Capital Improvement Fund
  • Libraries can transfer up to 10% of the general fund money into a bank account called Capital Improvement Fund

  • This money is to be used for "improving, furnishing, equipping, remodeling or making additional to the Library".

  • If not needed for this purpose, money can be transferred back to the general fund.

  • The amount in the Capital Improvement Fund shall be shown on the budget
K.S.A. 12-1678a Distribution of library levy to libraries.
  • County treasurer must distribute taxes on or before January 20, March 20, June 5, September 20, October 31 and December 20.
K.S.A. 75-2555 State aid apportionment and distribution to eligible libraries and formula
  • State librarian shall annually pay eligible libraries its "pro rata share of moneys for grants-in-aid for local libraries and regional libraries"

  • Formula: 2/3 to eligible local public libraries on basis of local population as a percentage of total population of all eligible libraries and 1/3 to regional libraries on the basis of rules established by the state librarian using a base grant equal for all systems plus factors of population and square miles of territory for each system.
K.S.A. 75-2556 Eligibility for Grants-in-aid to libraries,etc.
  • State Librarian uses latest population figures, certified by division of budget, to determine amount of grant.

  • Eligibility for grants-in-aid requires the total of the following sources cannot be less than previous years.
    • local ad valorem tax

    • local ad valorem tax reduction fund

    • motor vehicle taxes

    • unpaid local ad valorem tax levies for prior year expenses

  • Library districts shall remain eligible as long as the ad valorem mill rate supporting the library has not been reduced below the previous year.

  • If a local public library is not eligible, the state librarian can continue eligibility after evaluating all the circumstances and determining that the legislative intent for maintenance of local tax levy support has been met.
K.S.A. 75-2557 Certification by state librarian
  • State librarian should certify to the director of accounts and reports the grants-in-aid amounts by February 15.
K.S.A. 75-2558 Grants-in-aid to libraries, limitations on expenditures
  • State aid or regional library system grants cannot be spent on construction, repairs, or debt reduction.

  • State aid or regional library system grants cannot be encumbered during the calendar year.
K.S.A. 75-2559 Annual expenditure reports by libraries receiving grants-in-aid
  • Each local public library and regional library shall report the way the aid was spent.
K.S.A. 75-2560 Reviewing reports and withholding aid
  • State librarian shall review all reports submitted,

  • State librarian can reject any reports that are inadequate.

  • State librarian is authorized to withhold grants-in-aid to any library failing to comply with this act or rules and regulations of the state librarian.