Attorney General Opinion No.

James R. Cobler, Director Division of Accounts and Reports Department of Administration 900 Jackson, Room 251 Topeka, Kansas 66612-1220

Dear Mr. Cobler:

As director of the division that oversees the municipal accounting section, you request our opinion regarding the authority of townships to exempt themselves from the provisions of the aggregate tax levy limit law, K.S.A. 79-5021 et seq. Specifically you inquire whether K.S.A. 1993 Supp. 79-5036(c) grants to townships the same authority as is enjoyed by cities and counties to devise partial and full exemptions from the aggregate levy limit…