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Legal Opinion

Attorney General Opinion No.

Kansas Attorney General Reports

Decided January 29, 2007Published

1Opinion of the Court

Gary A. Anderson, Bond Counsel

City of Olathe, Kansas

Gilmore Bell PC

2405 Grand Boulevard, Suite 1100

Kansas City, Missouri 64108-2521

Dear Mr. Anderson:

You request our opinion regarding whether the Kansas Tax Increment Finance (TIF) Act2 authorizes use of proceeds from bonds issued under that Act3 to finance portions of certain redevelopment projects. Specifically, your questions are:

"Question I Under the Act may the proceeds of TIF/STAR bonds be used to finance theme park amenities such as waiting-area shelters, sculptures and decorative gates, so long as such items are not personal property…

2Cases cited8 opinions

  1. Board of Leavenworth County Comm'rs v. McGraw Fertilizer Serv., Inc.Supreme Court of Kansas · 1997
  2. O'Donoghue v. Farm Bureau Mutual InsuranceSupreme Court of Kansas · 2003
  3. State v. MolerSupreme Court of Kansas · 2000
  4. Stalcup v. DetrichCourt of Appeals of Kansas · 2000
  5. Board of County Commissioners v. McGraw Fertilizer Service, Inc.Supreme Court of Kansas · 1997

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