Attorney General Opinion No. 1987-020 PDF Download
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Author: Robert T. Stephan Publisher: ISBN: Category : Languages : en Pages :
Book Description
If a person sells his personal property after it has been assessed and before the tax has been paid, an in rem tax lien follows the property into the hands of the purchaser. K.S.A. 79-2110. However, if three or more years pass from the time the tax becomes due and payable to the time the county attempts to enforce the lien, the property owner (purchaser) is no longer liable for the tax. In light of this limitation, even though a lien followed the royalty interest in question upon its sale in 1981, Wilson County is prohibited from collecting any 1981 personal property taxes owing on the royalty interest, as more than three years have passed since the unpaid taxes became due. Wilson County may collect the personal property taxes on the royalty interest owed to the county for the years 1982 to the present. K.S.A. 1986 Supp. 79-1475. Furthermore, penalties may be assessed by the county for the years 1983 to the present. K.S.A. 1986 Supp. 79-1427a. Cited herein: K.S.A. 79-306; 79-329; K.S.A. 1986 Supp. 79-1427a; 79-1475; K.S.A. 79-2110.
Author: Robert T. Stephan Publisher: ISBN: Category : Languages : en Pages :
Book Description
If a person sells his personal property after it has been assessed and before the tax has been paid, an in rem tax lien follows the property into the hands of the purchaser. K.S.A. 79-2110. However, if three or more years pass from the time the tax becomes due and payable to the time the county attempts to enforce the lien, the property owner (purchaser) is no longer liable for the tax. In light of this limitation, even though a lien followed the royalty interest in question upon its sale in 1981, Wilson County is prohibited from collecting any 1981 personal property taxes owing on the royalty interest, as more than three years have passed since the unpaid taxes became due. Wilson County may collect the personal property taxes on the royalty interest owed to the county for the years 1982 to the present. K.S.A. 1986 Supp. 79-1475. Furthermore, penalties may be assessed by the county for the years 1983 to the present. K.S.A. 1986 Supp. 79-1427a. Cited herein: K.S.A. 79-306; 79-329; K.S.A. 1986 Supp. 79-1427a; 79-1475; K.S.A. 79-2110.
Author: Robert T. Stephan Publisher: ISBN: Category : Languages : en Pages :
Book Description
A state or national bank which receives a deposit of state moneys is required to secure the account by a pledge of securities. K.S.A. 1985 Supp. 75-4218. Direct obligations of the United States government or its agencies are qualified securities, as are obligations insured as to principal and interest by the United States government or one of its agencies. K.S.A. 75-4201(p)(1). Cited herein: K.S.A. 75-4201; K.S.A. 1985 Supp. 75-4218; K.S.A. 75-4221; 7 U.S.C. sections 1981; 1988; 12 U.S.C. sections 1435; 1455; 1717; 1719; 1721; 15 U.S.C. sections 633; 634; 16 U.S.C. sections 831n-1; 831n-3; 831n-4; 31 U.S.C. section 3123; 42 U.S.C. sections 3534; 4514.
Author: Robert T. Stephan Publisher: ISBN: Category : Languages : en Pages :
Book Description
In preparing the annual report prescribed by K.S.A. 1987 Supp. 24-1211, the board of directors of a watershed district must separately evaluate each of the district's projects in regard to the public interest and make a determination relative thereto. Additionally, in determining whether a project is in the public interest, the board is to consider the interest of all persons in the district. Cited herein: K.S.A. 24-1201; K.S.A. 1987 Supp. 24-1211.
Author: Robert T. Stephan Publisher: ISBN: Category : Languages : en Pages :
Book Description
K.S.A. 1984 Supp. 25-2108a(b) prescribes the conditions under which a city utilizing non-partisan elections must hold a primary election. The statute on its face is uniformly applicable to all cities, and is contained in an act (L. 1982, ch. 157) which is also uniform. K.S.A. 25-2113, which is contained in a different act, sets forth a general rule for non-partisan city elections, but also contains a provision for partisan city elections in Johnson County. The inclusion of this provision renders K.S.A. 25-2113 non-uniform, and thereby subject to a charter ordinance under a city's home rule authority. However, in the absence of such an ordinance which would allow partisan elections, the general provisions of K.S.A. 1984 Supp. 25-2108a concerning primary elections continue to apply. To the extent it is inconsistent with this opinion, Attorney General Opinion No. 78-49 is superseded. Cited herein: K.S.A. 1984 Supp. 25-2108a, K.S.A. 25-2113, Kan. Const. Art. 12, section 5.
Author: Robert T. Stephan Publisher: ISBN: Category : Languages : en Pages :
Book Description
Pursuant to the provisions of K.S.A. 68-423b e̲t̲ s̲e̲q̲., the secretary of transportation is authorized to acquire property for use as roadside parks and rest areas, and to establish, construct and maintain such parks and rest areas. The secretary of transportation has general supervision over the maintenance of all roads, and has authority to dispose of any real estate, or interest therein, when the same is no longer needed for state highway purposes. Pursuant to these powers, the secretary may close roadside parks and rest areas, and dispose of real property, or interests therein, used for such purposes. The power to close a roadside park or rest area which was established through cooperation with the federal government, or local units of government, is subject to any contractual conditions governing the closing of such parks or rest areas. Cited herein: K.S.A. 1983 Supp. 68-404, 68-413, K.S.A. 68-423b, 68-423f.
Author: Robert T. Stephan Publisher: ISBN: Category : Languages : en Pages :
Book Description
To satisfy the mandatory imprisonment requirements imposed by K.S.A. 8-1567, the individual must be in custody. Providing private security guards in a hospital setting is not sufficient in and of itself to meet this requirement, however, constant surveillance by law enforcement officials in a jail is not required either. The determining factor is the intent of the court and law enforcement officials to retain custody and control of the prisoner. Cited herein: K.S.A. 8-1567; 8-1450; 12-4113; K.S.A. 1992 Supp. 21-3110; 22-2202; K.S.A. 65-4003.
Author: Robert T. Stephan Publisher: ISBN: Category : Languages : en Pages :
Book Description
The fact that a person residing in a federal enclave has registered to vote in the state of Kansas is prima facie evidence that the person has changed his domicile or residence to the state of Kansas. A person who is a domiciliary or resident of the state of Kansas is subject to taxation by the state of Kansas on compensation for military service. Cited herein: K.S.A. 25-407; 25-3401; 25-3402; 25-3403; 79-32,109; K.A.R. 92-12-4; 92-12-6; Kan. Const., art. 5, sec. 1; L. 1968, ch. 87, sec. 2; 50 App. U.S.C.A. sec. 574; U.S. Const., art. 1, sec. 8.
Author: Robert T. Stephan Publisher: ISBN: Category : Languages : en Pages :
Book Description
Since it is the client's intent which governs the distinction between privileged and non-privileged communications, a determination of whether or not information exchanged between attorney and client is privileged requires a case-by-case consideration. To ensure compliance with the dictates of Canon 4 of the Code of Professional Responsibility and K.S.A. 60-426, when a supervising agency requests that an attorney release particular client information for enumerative or evaluative purposes, the attorney may either obtain the client's consent to do so, or, if the client refuses, compile the requested data in a less intrusive manner. If, however, the agency requests the data for purposes of determining a client's financial eligibility onto satisfy funding requirements, the exception to the privilege under DR-4-101(C)(4) would apply, making the aforementioned precautions unnecessary. Cited herein: K.S.A. 45-217; 45-221; 60-426; K.S.A. 1986 Supp. 20-3100, Supreme Court Rule No. 225, D.R. 4-101.
Author: Robert T. Stephan Publisher: ISBN: Category : Languages : en Pages :
Book Description
The mere fact that two members of a five-member city council in a city of the third class are married to each other does not violate the open meetings law or any other Kansas statute. Cited herein: K.S.A. 12-3002; 13-2903; 15-101; 15-106; 15-201; 15-209; 75-4317; 75-4317a; K.S.A. 1986 Supp. 75-4318.
Author: Robert T. Stephan Publisher: ISBN: Category : Languages : en Pages :
Book Description
K.S.A. 20-105 provides that to be qualified to hold the office of justice of the supreme court or judge of the court of appeals, a person must have been regularly admitted to practice law in Kansas and have engaged in the active and continuous practice of law for a period of at least ten years prior to the date of appointment as justice or judge. Though the strict definition of "active practice" would require that the legal activities of the person in question be pursued on a full-time basis and constitute his regular business, the general rule that statutory provisions imposing qualifications for office should be construed in favor of those seeking to hold office would serve to soften this requirement. Thus, a potential nominee need not be a full-time trial attorney to be considered as actively engaged in the practice of law, and is not automatically disqualified merely for holding a position which does not require legal expertise. Cited herein: K.S.A. 20-105; 20-3002; K.S.A. 1986 Supp. 22-3707.
Author: Robert T. Stephan
Author: Robert T. Stephan
Author: Robert T. Stephan
Author: Robert T. Stephan
Author: Robert T. Stephan
Author: Robert T. Stephan
Author: Robert T. Stephan
Author: Robert T. Stephan
Author: Robert T. Stephan
Author: Robert T. Stephan
Author: Robert T. Stephan