Attorney General Opinion No.

Jackie Williams, City Attorney City of Topeka City Hall 215 S.E. 7th Street, Room 353 Topeka, Kansas 66603-3914

Dear Mr. Williams:

You inquire whether the Board of County Commissioners for Shawnee County (Board) can utilize its home rule power1 to exempt the county from the motor fuel tax apportionment statute2 so that funds the legislature has allocated to cities in Shawnee County, including the City of Topeka, are diverted into the county coffers.

Counties have a dual role in government. They are agents of the state by virtue of their role in executing numerous state functions such as…