Attorney General Opinion No.

Duane Johnson State Librarian Kansas State Library Capitol Building, 3rd Floor Topeka, Kansas 66612-1593

Dear Mr. Johnson:

You request our opinion regarding 1999 Senate Bill No. 45 and the effect of its provisions on the authority of various libraries and library systems to determine the amount of revenue to be raised through property tax levies for the purpose of maintaining those libraries and the services they provide. You reference two prior Attorney General Opinions, No. 86-36 and 82-193, which concluded that municipalities levying on behalf of libraries created under K.S.A. 12-1218 et…