CHAPTER 188 HOUSE BILL No. 2584 (Amends Chapters 11 and 130)
      An Act concerning taxation; amending K.S.A. 79-2101, 79-2804g, 79-3230, 79-3234 and
      79-3606, as amended by section 31 of 1998 Senate Bill No. 493 and K.S.A. 1997 Supp.
      12-187, as amended by section 1 of 1998 House Bill No. 2707, 12-188, 12-189, as
      amended by section 2 of 1998 House Bill No. 2707, 12-192 and 19-101a and repealing
      the existing sections; also repealing K.S.A. 79-2804j and 79-3234a.

Be it enacted by the Legislature of the State of Kansas:

Section 1. K.S.A. 1997 Supp. 12-187, as amended by section 1 of
1998 House Bill No. 2707, is hereby amended to read as follows: 12-187.
(a) (1) No city shall impose a retailers' sales tax under the provisions of
this act without the governing body of such city having first submitted
such proposition to and having received the approval of a majority of the
electors of the city voting thereon at an election called and held therefor.
The governing body of any city may submit the question of imposing a
retailers' sales tax and the governing body shall be required to submit the
question upon submission of a petition signed by electors of such city
equal in number to not less than 10% of the electors of such city.

(2) The governing body of any class B city located in any county which
does not impose a countywide retailers' sales tax pursuant to paragraph
(5) of subsection (b) may submit the question of imposing a retailers' sales
tax at the rate of .25%, .5%, .75% or 1% and pledging the revenue re-
ceived therefrom for the purpose of financing the provision of health care
services, as enumerated in the question, to the electors at an election
called and held thereon. The tax imposed pursuant to this paragraph shall
be deemed to be in addition to the rate limitations prescribed in K.S.A.
12-189, and amendments thereto. As used in this paragraph, health care
services shall include but not be limited to the following: Local health
departments, city, county or district hospitals, city or county nursing
homes, preventive health care services including immunizations, prenatal
care and the postponement of entry into nursing homes by home health
care services, mental health services, indigent health care, physician or
health care worker recruitment, health education, emergency medical
services, rural health clinics, integration of health care services, home
health services and rural health networks.

(b) (1) The board of county commissioners of any county may submit
the question of imposing a countywide retailers' sales tax to the electors
at an election called and held thereon, and any such board shall be re-
quired to submit the question upon submission of a petition signed by
electors of such county equal in number to not less than 10% of the
electors of such county who voted at the last preceding general election
for the office of secretary of state, or upon receiving resolutions request-
ing such an election passed by not less than 2/3 of the membership of the
governing body of each of one or more cities within such county which
contains a population of not less than 25% of the entire population of the
county, or upon receiving resolutions requesting such an election passed
by 2/3 of the membership of the governing body of each of one or more
taxing subdivisions within such county which levy not less than 25% of
the property taxes levied by all taxing subdivisions within the county.

(2) The board of county commissioners of Atchison, Barton, Butler,
Cowley, Cherokee, Crawford, Ford, Jefferson, Lyon, Montgomery, Ot-
tawa, Riley, Saline, Seward and Wyandotte counties may submit the ques-
tion of imposing a countywide retailers' sales tax and pledging the revenue
received therefrom for the purpose of financing the construction or re-
modeling of a courthouse, jail, law enforcement center facility or other
county administrative facility, to the electors at an election called and
held thereon. The tax imposed pursuant to this paragraph shall expire
when sales tax sufficient to pay all of the costs incurred in the financing
of such facility has been collected by retailers as determined by the sec-
retary of revenue. Nothing in this paragraph shall be construed to allow
the rate of tax imposed by Butler, Cowley, Lyon, Montgomery or Riley
county pursuant to this paragraph to exceed or be imposed at any rate
other than the rates prescribed in K.S.A. 12-189, and amendments
thereto.

(3) (A) Except as otherwise provided in this paragraph, the result of
the election held on November 8, 1988, on the question submitted by
the board of county commissioners of Jackson county for the purpose of
increasing its countywide retailers' sales tax by 1% is hereby declared
valid, and the revenue received therefrom by the county shall be ex-
pended solely for the purpose of financing the Banner Creek reservoir
project. The tax imposed pursuant to this paragraph shall take effect on
the effective date of this act and shall expire not later than five years after
such date.

(B) The result of the election held on November 8, 1994, on the
question submitted by the board of county commissioners of Ottawa
county for the purpose of increasing its countywide retailers' sales tax by
1% is hereby declared valid, and the revenue received therefrom by the
county shall be expended solely for the purpose of financing the erection,
construction and furnishing of a law enforcement center and jail facility.

(4) The board of county commissioners of Finney and Ford counties
may submit the question of imposing a countywide retailers' sales tax at
the rate of .25% and pledging the revenue received therefrom for the
purpose of financing all or any portion of the cost to be paid by Finney
or Ford county for construction of highway projects identified as system
enhancements under the provisions of paragraph (5) of subsection (b) of
K.S.A. 68-2314, and amendments thereto, to the electors at an election
called and held thereon. Such election shall be called and held in the
manner provided by the general bond law. The tax imposed pursuant to
this paragraph shall expire upon the payment of all costs authorized pur-
suant to this paragraph in the financing of such highway projects. Nothing
in this paragraph shall be construed to allow the rate of tax imposed by
Finney or Ford county pursuant to this paragraph to exceed the maximum
rate prescribed in K.S.A. 12-189, and amendments thereto. If any funds
remain upon the payment of all costs authorized pursuant to this para-
graph in the financing of such highway projects in Finney county, the
state treasurer shall remit such funds to the treasurer of Finney county
and upon receipt of such moneys shall be deposited to the credit of the
county road and bridge fund. If any funds remain upon the payment of
all costs authorized pursuant to this paragraph in the financing of such
highway projects in Ford county, the state treasurer shall remit such funds
to the treasurer of Ford county and upon receipt of such moneys shall
be deposited to the credit of the county road and bridge fund.

(5) The board of county commissioners of any county may submit the
question of imposing a retailers' sales tax at the rate of .25%, .5%, .75%
or 1% and pledging the revenue received therefrom for the purpose of
financing the provision of health care services, as enumerated in the ques-
tion, to the electors at an election called and held thereon. Whenever any
county imposes a tax pursuant to this paragraph, any tax imposed pursuant
to paragraph (2) of subsection (a) by any city located in such county shall
expire upon the effective date of the imposition of the countywide tax,
and thereafter the state treasurer shall remit to each such city that portion
of the countywide tax revenue collected by retailers within such city as
certified by the director of taxation. The tax imposed pursuant to this
paragraph shall be deemed to be in addition to the rate limitations pre-
scribed in K.S.A. 12-189, and amendments thereto. As used in this par-
agraph, health care services shall include but not be limited to the follow-
ing: Local health departments, city or county hospitals, city or county
nursing homes, preventive health care services including immunizations,
prenatal care and the postponement of entry into nursing homes by home
care services, mental health services, indigent health care, physician or
health care worker recruitment, health education, emergency medical
services, rural health clinics, integration of health care services, home
health services and rural health networks.

(6) The board of county commissioners of Allen county may submit
the question of imposing a countywide retailers' sales tax at the rate of
.5% and pledging the revenue received therefrom for the purpose of
financing the costs of operation and construction of a solid waste disposal
area or the modification of an existing landfill to comply with federal
regulations to the electors at an election called and held thereon. The tax
imposed pursuant to this paragraph shall expire upon the payment of all
costs incurred in the financing of the project undertaken. Nothing in this
paragraph shall be construed to allow the rate of tax imposed by Allen
county pursuant to this paragraph to exceed or be imposed at any rate
other than the rates prescribed in K.S.A. 12-189 and amendments
thereto.

(7) The board of county commissioners of Dickinson county may sub-
mit the question of imposing a countywide retailers' sales tax at the rate
of .25% .50% and pledging the revenue received therefrom for the pur-
pose of financing the costs of renovating a building owned by the county
to be used for community purposes roadway construction and improve-
ment to the electors at an election called and held thereon. The tax im-
posed pursuant to this paragraph shall expire after three five years from
the date such tax is first collected.

(8) The board of county commissioners of Sherman county may sub-
mit the question of imposing a countywide retailers' sales tax at the rate
of .25%, .5% or .75% and pledging the revenue therefrom for the purpose
of financing the costs of the county roads 64 and 65 construction and
improvement project. The tax imposed pursuant to this paragraph shall
expire upon payment of all costs authorized pursuant to this paragraph
in the financing of such project.

(c) The boards of county commissioners of any two or more contig-
uous counties, upon adoption of a joint resolution by such boards, may
submit the question of imposing a retailers' sales tax within such counties
to the electors of such counties at an election called and held thereon
and such boards of any two or more contiguous counties shall be required
to submit such question upon submission of a petition in each of such
counties, signed by a number of electors of each of such counties where
submitted equal in number to not less than 10% of the electors of each
of such counties who voted at the last preceding general election for the
office of secretary of state, or upon receiving resolutions requesting such
an election passed by not less than 2/3 of the membership of the governing
body of each of one or more cities within each of such counties which
contains a population of not less than 25% of the entire population of
each of such counties, or upon receiving resolutions requesting such an
election passed by 2/3 of the membership of the governing body of each
of one or more taxing subdivisions within each of such counties which
levy not less than 25% of the property taxes levied by all taxing subdivi-
sions within each of such counties.

(d) Any city retailers' sales tax in the amount of .5% being levied by
a city on July 1, 1990, shall continue in effect until repealed in the manner
provided herein for the adoption and approval of such tax or until re-
pealed by the adoption of an ordinance so providing. In addition to any
city retailers' sales tax being levied by a city on July 1, 1990, any such city
may adopt an additional city retailers' sales tax in the amount of .25% or
.5%, provided that such additional tax is adopted and approved in the
manner provided for the adoption and approval of a city retailers' sales
tax. Any countywide retailers' sales tax in the amount of .5% or 1% in
effect on July 1, 1990, shall continue in effect until repealed in the manner
provided herein for the adoption and approval of such tax.

(e) A class B city shall have the same power to levy and collect a city
retailers' sales tax that a class A city is authorized to levy and collect and
in addition, in 1990, 1991 or 1992, the governing body of any class B city
may submit the question of imposing an additional city retailers' sales tax
in an amount not to exceed 1% and pledging the revenue received there-
from for flood control projects to the electors at an election called and
held thereon. Any additional sales tax imposed pursuant to this paragraph
shall expire upon the payment of all costs incurred in financing such flood
control projects.

(f) (e) A class D city shall have the same power to levy and collect a
city retailers' sales tax that a class A city is authorized to levy and collect
and in addition, the governing body of any class D city may submit the
question of imposing an additional city retailers' sales tax in the amount
of .125%, .25%, .5% or .75% and pledging the revenue received there-
from for economic development initiatives, strategic planning initiatives
or for public infrastructure projects including buildings to the electors at
an election called and held thereon. Any additional sales tax imposed
pursuant to this paragraph shall expire no later than five years from the
date of imposition thereof.

(g) (f) Any city or county proposing to adopt a retailers' sales tax shall
give notice of its intention to submit such proposition for approval by the
electors in the manner required by K.S.A. 10-120, and amendments
thereto. The notices shall state the time of the election and the rate and
effective date of the proposed tax. If a majority of the electors voting
thereon at such election fail to approve the proposition, such proposition
may be resubmitted under the conditions and in the manner provided in
this act for submission of the proposition. If a majority of the electors
voting thereon at such election shall approve the levying of such tax, the
governing body of any such city or county shall provide by ordinance or
resolution, as the case may be, for the levy of the tax. Any repeal of such
tax or any reduction or increase in the rate thereof, within the limits
prescribed by K.S.A. 12-189, and amendments thereto, shall be accom-
plished in the manner provided herein for the adoption and approval of
such tax except that the repeal of any such city retailers' sales tax may be
accomplished by the adoption of an ordinance so providing.

(h) (g) The sufficiency of the number of signers of any petition filed
under this section shall be determined by the county election officer.
Every election held under this act shall be conducted by the county elec-
tion officer.

(i) (h) The governing body of the city or county proposing to levy any
retailers' sales tax shall specify the purpose or purposes for which the
revenue would be used, and a statement generally describing such pur-
pose or purposes shall be included as a part of the ballot proposition.

Sec. 2. K.S.A. 1997 Supp. 12-188 is hereby amended to read as fol-
lows: 12-188. The following classes of cities are hereby established for
the purpose of imposing limitations and prohibitions upon the levying of
sales and excise taxes or taxes in the nature of an excise upon sales or
transfers of personal or real property or the use thereof, or the rendering
or furnishing of services by cities as authorized and provided by article
12, section 5, of the constitution of the state of Kansas:

Class A cities. All cities in the state of Kansas which have the authority
to levy and collect excise taxes or taxes in the nature of an excise upon
the sales or transfers of personal or real property or the use thereof, or
the rendering or furnishing of services by cities.

Class B cities. All cities in the state of Kansas having a population of
more than 1,000 but less than 2,000 located in a county having a popu-
lation of more than 150,000 but less than 175,000 which has the authority
to levy and collect excise taxes or taxes in the nature of an excise upon
the sales or transfers of personal or real property or the use thereof, or
the rendering or furnishing of services which have the authority to levy
and collect excise taxes or taxes in the nature of an excise upon the sales
or transfers of personal or real property or the use thereof, or the ren-
dering or furnishing of services for the purpose of financing the provision
of health care services.

Class C cities. All cities in the state of Kansas having a population of
more than 290,000 located in a county having a population of more than
350,000 which has the authority to levy and collect excise taxes or taxes
in the nature of an excise upon the sales or transfers of personal or real
property or the use thereof, or the rendering or furnishing of services.

Class D cities. All cities in the state of Kansas located in Cowley, Ellis,
Ellsworth, Johnson, Labette or Montgomery county or in both Riley and
Pottawatomie counties which have the authority to levy and collect excise
taxes or taxes in the nature of an excise upon the sales or transfers of
personal or real property or the use thereof, or the rendering or furnishing
of services.

Sec. 3. K.S.A. 1997 Supp. 12-189, as amended by section 2 of 1998
House Bill No. 2707, is hereby amended to read as follows: 12-189. Ex-
cept as otherwise provided by paragraph (2) of subsection (a) of K.S.A.
12-187, and amendments thereto, the rate of any class A, class B or class
C city retailers' sales tax shall be fixed in the amount of .25%, .5%, .75%
or 1% which amount shall be determined by the governing body of the
city. Except as otherwise provided by paragraph (2) of subsection (a) of
K.S.A. 12-187, and amendments thereto, the rate of any class B city re-
tailers' sales tax shall be fixed in the amount of .25%, .5%, .75%, 1%,
1.25%, 1.5%, 1.75% or 2%. Except as otherwise provided by paragraph
(2) of subsection (a) of K.S.A. 12-187, and amendments thereto, the rate
of any class D city retailers' sales tax shall be fixed in the amount of .25%,
.5%, .75%, 1%, 1.125%, 1.25%, 1.5% or 1.75%. The rate of any county-
wide retailers' sales tax shall be fixed in an amount of either .25%, .5%,
.75% or 1% which amount shall be determined by the board of county
commissioners, except that:

(a) The board of county commissioners of Cherokee, Crawford, Ford,
Saline, Seward or Wyandotte county, for the purposes of paragraph (2)
of subsection (b) of K.S.A. 12-187, and amendments thereto, may fix such
rate at 1.5%, the board of county commissioners of Atchison county, for
the purposes of paragraph (2) of subsection (b) of K.S.A. 12-187, and
amendments thereto, may fix such rate at 1.5% or 1.75% and the board
of county commissioners of Barton, Jefferson or Ottawa county, for the
purposes of paragraph (2) of subsection (b) of K.S.A. 12-187, and amend-
ments thereto, may fix such rate at 2%;

(b) the board of county commissioners of Jackson county, for the
purposes of paragraph (3) of subsection (b) of K.S.A. 12-187, and amend-
ments thereto, may fix such rate at 2%;

(c) the boards of county commissioners of Finney and Ford counties,
for the purposes of paragraph (4) of subsection (b) of K.S.A. 12-187, and
amendments thereto, may fix such rate at .25%;

(d) the board of county commissioners of any county for the purposes
of paragraph (5) of subsection (b) of K.S.A. 12-187, and amendments
thereto, may fix such rate at a percentage which is equal to the sum of
the rate allowed to be imposed by a board of county commissioners on
the effective date of this act plus .25%, .5%, .75% or 1%, as the case
requires; or

(e) the board of county commissioners of Dickinson county, for the
purposes of paragraph (7) of subsection (b) of K.S.A. 12-187, and amend-
ments thereto, may fix such rate at 1.25%. 1.5%; or

(f) the board of county commissioners of Sherman county, for the
purposes of paragraph (8) of subsection (b) of K.S.A. 12-187, and amend-
ments thereto, may fix such rate at l.5%, 1.75% or 2%.

Any county or city levying a retailers' sales tax is hereby prohibited
from administering or collecting such tax locally, but shall utilize the serv-
ices of the state department of revenue to administer, enforce and collect
such tax. Except as otherwise specifically provided in K.S.A. 12-189a, and
amendments thereto, such tax shall be identical in its application, and
exemptions therefrom, to the Kansas retailers' sales tax act and all laws
and administrative rules and regulations of the state department of rev-
enue relating to the Kansas retailers' sales tax shall apply to such local
sales tax insofar as such laws and rules and regulations may be made
applicable. The state director of taxation is hereby authorized to admin-
ister, enforce and collect such local sales taxes and to adopt such rules
and regulations as may be necessary for the efficient and effective ad-
ministration and enforcement thereof.

Upon receipt of a certified copy of an ordinance or resolution author-
izing the levy of a local retailers' sales tax, the state director of taxation
shall cause such taxes to be collected within or without the boundaries of
such taxing subdivision at the same time and in the same manner provided
for the collection of the state retailers' sales tax. All moneys collected by
the director of taxation under the provisions of this section shall be cred-
ited to a county and city retailers' sales tax fund which fund is hereby
established in the state treasury. Any refund due on any county or city
retailers' sales tax collected pursuant to this act shall be paid out of the
sales tax refund fund and reimbursed by the director of taxation from
collections of local retailers' sales tax revenue. All local retailers' sales tax
revenue collected within any county or city pursuant to this act shall be
apportioned and remitted at least quarterly by the state treasurer, on
instruction from the director of taxation, to the treasurer of such county
or city.

The director of taxation shall provide, upon request by a city or county
clerk or treasurer of any city or county levying a local retailers' sales tax,
a monthly report identifying each retailer having a place of business in
such city or county and setting forth the amount of such tax remitted by
each retailer during the preceding month. Such report shall be made
available to the clerk or treasurer of such city or county within a reason-
able time after it has been requested from the director of taxation. The
director of taxation shall be allowed to assess a reasonable fee for the
issuance of such report. Information received by any city or county pur-
suant to this section shall be confidential, and it shall be unlawful for any
officer or employee of such city or county to divulge any such information
in any manner. Any violation of this paragraph by a city or county officer
or employee is a class B misdemeanor, and such officer or employee shall
be dismissed from office.

Sec. 4. K.S.A. 1997 Supp. 12-192 is hereby amended to read as fol-
lows: 12-192. (a) Except as otherwise provided by subsection (b), (d) or
(h), all revenue received by the director of taxation from a countywide
retailers' sales tax shall be apportioned among the county and each city
located in such county in the following manner: (1) One-half of all reve-
nue received by the director of taxation shall be apportioned among the
county and each city located in such county in the proportion that the
total tangible property tax levies made in such county in the preceding
year for all funds of each such governmental unit bear to the total of all
such levies made in the preceding year, and (2) except as provided by
paragraph (3), 1/2 of all revenue received by the director of taxation from
such countywide retailers' sales tax shall be apportioned among the county
and each city located in such county, first to the county that portion of
the revenue equal to the proportion that the population of the county
residing in the unincorporated area of the county bears to the total pop-
ulation of the county, and second to the cities in the proportion that the
population of each city bears to the total population of the county, except
that no persons residing within the Fort Riley military reservation shall
be included in the determination of the population of any city located
within Riley county, or (3) one-half of all revenue received by the director
of taxation from countywide retailers' sales taxes levied in Geary county
in any year shall be apportioned among the county and each city located
in such county, first to the county that portion of the revenue equal to
the proportion that the population of the county residing in the unincor-
porated area of the county less the population residing on a military res-
ervation bears to the total population of the county less the population
residing on a military reservation, and second to the cities in the propor-
tion that the population of each city bears to the total population of the
county less the population residing on a military reservation. All revenue
apportioned to a county shall be paid to its county treasurer and shall be
credited to the general fund of the county.

(b) (1) As an alternative and in lieu of the apportionment formula
provided in subsection (a), all revenue received by the director of taxation
from a countywide retailers' sales tax imposed within Johnson county at
the rate of .75% or 1% after the effective date of this act may be appor-
tioned among the county and each city located in such county in the
following manner: (A) The revenue received from the first .5% rate of
tax shall be apportioned in the manner prescribed by subsection (a) and
(B) the revenue received from the rate of tax exceeding .5% shall be
apportioned as follows: (i) One-fourth shall be apportioned among the
county and each city located in such county in the proportion that the
total tangible property tax levies made in such county in the preceding
year for all funds of each such governmental unit bear to the total of all
such levies made in the preceding year and (ii) one-fourth shall be ap-
portioned among the county and each city located in such county, first to
the county that portion of the revenue equal to the proportion that the
population of the county residing in the unincorporated area of the county
bears to the total population of the county, and second to the cities in the
proportion that the population of each city bears to the total population
of the county and (iii) one-half shall be retained by the county for its sole
use and benefit.

(2) In lieu of the apportionment formula provided in subsection (a),
all money received by the director of taxation from a countywide sales tax
imposed within Montgomery county pursuant to the election held on
November 8, 1994, shall be remitted to and shall be retained by the
county and expended only for the purpose for which the revenue received
from the tax was pledged. All revenue apportioned and paid from the
imposition of such tax to the treasurer of any city prior to the effective
date of this act shall be remitted to the county treasurer and expended
only for the purpose for which the revenue received from the tax was
pledged.

(c) (1) Except as otherwise provided by paragraph (2) of this subsec-
tion, for purposes of subsections (a) and (b), the term ``total tangible
property tax levies'' means the aggregate dollar amount of tax revenue
derived from ad valorem tax levies applicable to all tangible property
located within each such city or county. The ad valorem property tax levy
of any county or city district entity or subdivision shall be included within
this term if the levy of any such district entity or subdivision is applicable
to all tangible property located within each such city or county.

(2) For the purposes of subsections (a) and (b), any ad valorem prop-
erty tax levied on property located in a city in Johnson county for the
purpose of providing fire protection service in such city shall be included
within the term ``total tangible property tax levies'' for such city regardless
of its applicability to all tangible property located within each such city.
If the tax is levied by a district which extends across city boundaries, for
purposes of this computation, the amount of such levy shall be appor-
tioned among each city in which such district extends in the proportion
that such tax levied within each city bears to the total tax levied by the
district.

(d) (1) All revenue received from a countywide retailers' sales tax
imposed pursuant to paragraphs (2), (6) or (7), (7) or (8) of subsection
(b) of K.S.A. 12-187, and amendments thereto, shall be remitted to and
shall be retained by the county and expended only for the purpose for
which the revenue received from the tax was pledged.

(2) Except as otherwise provided in paragraph (5) of subsection (b)
of K.S.A. 12-187, and amendments thereto, all revenues received from a
countywide retailers' sales tax imposed pursuant to paragraph (5) of sub-
section (b) of K.S.A. 12-187, and amendments thereto, shall be remitted
to and shall be retained by the county and expended only for the purpose
for which the revenue received from the tax was pledged.

(e) All revenue apportioned to the several cities of the county shall
be paid to the respective treasurers thereof and deposited in the general
fund of the city. Whenever the territory of any city is located in two or
more counties and any one or more of such counties do not levy a coun-
tywide retailers' sales tax, or whenever such counties do not levy coun-
tywide retailers' sales taxes at a uniform rate, the revenue received by
such city from the proceeds of the countywide retailers' sales tax, as an
alternative to depositing the same in the general fund, may be used for
the purpose of reducing the tax levies of such city upon the taxable tan-
gible property located within the county levying such countywide retail-
ers' sales tax.

(f) Prior to March 1 of each year, the secretary of revenue shall advise
each county treasurer of the revenue collected in such county from the
state retailers' sales tax for the preceding calendar year.

(g) Prior to December 31 of each year, the clerk of every county
imposing a countywide retailers' sales tax shall provide such information
deemed necessary by the secretary of revenue to apportion and remit
revenue to the counties and cities pursuant to this section.

Sec. 5. K.S.A. 79-2804g is hereby amended to read as follows: 79-
2804g. (a) Whenever any tract, lot or piece of real estate is offered for
sale at public auction pursuant to K.S.A. 79-2804, and amendments
thereto, such tract, lot or piece of real estate shall not be sold, either
directly or indirectly, to:

(1) Any person having a statutory right to redeem such real estate
prior to such sale, pursuant to the provisions of K.S.A. 79-2803, and
amendments thereto;

(2) any parent, grandparent, child, grandchild, spouse, sibling, trustee
or trust beneficiary who held an interest in a tract as owner or holder of
the record title or who held an interest at any time when any tax consti-
tuting part of the county's judgment became due; or

(3) with respect to a title holding corporation, any current or former
stockholder, current officer or director, or any person having a relation-
ship enumerated in paragraph (3) (2) to such stockholder, officer or di-
rector.

(b) If any such real estate is acquired by a county pursuant to K.S.A.
79-2804, and amendments thereto, and, at the end of six months from
and after confirmation of such sale to the county, such real estate is ad-
vertised for sale at public auction, as provided in K.S.A. 79-2804f, and
amendments thereto, such real estate shall not be sold, either prior to or
at such auction, to any person having a statutory right to redeem such
real estate, under the provisions of K.S.A. 79-2803, and amendments
thereto, for an amount less than the original judgment lien and interest
thereon, plus the costs, charges and expenses of the proceedings and sale,
as set forth in the execution and order of sale issued pursuant to K.S.A.
79-2804, and amendments thereto.

(c) If any tract, lot or piece of real estate purchased at public auction
pursuant to K.S.A. 79-2804, and amendments thereto, is transferred, sold,
given or otherwise conveyed to any person who had a statutory right to
redeem such real estate prior to such sale pursuant to K.S.A. 79-2803,
and amendments thereto, within 10 years of the date of the public auc-
tion, such person shall be liable for an amount equal to the original judg-
ment lien and interest thereon from the date of the public auction.

(d) The provisions of this section shall apply to the sale or conveyance
of any real estate by a county land bank established pursuant to K.S.A.
1997 Supp. 19-26,104.

Sec. 6. K.S.A. 79-3234 is hereby amended to read as follows: 79-
3234. (a) All reports and returns required by this act shall be preserved
for three years and thereafter until the director orders them to be de-
stroyed.

(b) Except in accordance with proper judicial order, or as provided
in subsection (c) or in K.S.A. 17-7511, subsection (g) of K.S.A. 46-1106,
K.S.A. 46-1114, or K.S.A. 79-32,153a, and amendments thereto, it shall
be unlawful for the director, any deputy, agent, clerk or other officer,
employee or former employee of the department of revenue or any other
state officer or employee or former state officer or employee to divulge,
or to make known in any way, the amount of income or any particulars
set forth or disclosed in any report, return, federal return or federal return
information required under this act; and it shall be unlawful for the di-
rector, any deputy, agent, clerk or other officer or employee engaged in
the administration of this act to engage in the business or profession of
tax accounting or to accept employment, with or without consideration,
from any person, firm or corporation for the purpose, directly or indi-
rectly, of preparing tax returns or reports required by the laws of the state
of Kansas, by any other state or by the United States government, or to
accept any employment for the purpose of advising, preparing material
or data, or the auditing of books or records to be used in an effort to
defeat or cancel any tax or part thereof that has been assessed by the
state of Kansas, any other state or by the United States government.

(c) Nothing in this section shall be construed to prohibit the publi-
cation of statistics, so classified as to prevent the identification of partic-
ular reports or returns and the items thereof, or the inspection of returns
by the attorney general or other legal representatives of the state. Nothing
in this section shall prohibit the post auditor from access to all income
tax reports or returns in accordance with and subject to the provisions of
subsection (g) of K.S.A. 46-1106 or K.S.A. 46-1114, and amendments
thereto. Nothing in this section shall be construed to prohibit the disclo-
sure of taxpayer information from income tax returns to persons or en-
tities contracting with the secretary of revenue where the secretary has
determined disclosure of such information is essential for completion of
the contract and has taken appropriate steps to preserve confidentiality.
Nothing in this section shall be construed to prohibit the disclosure of
job creation and investment information derived from tax schedules re-
quired to be filed under the Kansas income tax act to the secretary of
commerce. Nothing in this section shall be construed to prohibit the
disclosure of the taxpayer's name, last known address and residency status
to the department of wildlife and parks to be used solely in its license
fraud investigations. Nothing in this section shall prohibit the disclosure
of the name, residence address, employer or Kansas adjusted gross income
of a taxpayer who may have a duty of support in a title IV-D case to the
secretary of the Kansas department of social and rehabilitation services
for use solely in administrative or judicial proceedings to establish, modify
or enforce such support obligation in a title IV-D case. In addition to any
other limits on use, such use shall be allowed only where subject to a
protective order which prohibits disclosure outside of the title IV-D pro-
ceeding. As used in this section, ``title IV-D case'' means a case being
administered pursuant to part D of title IV of the federal social security
act (42 U.S.C. § 651 et seq.) and amendments thereto. Any person re-
ceiving any information under the provisions of this subsection shall be
subject to the confidentiality provisions of subsection (b) and to the pen-
alty provisions of subsection (d).

(d) Any violation of subsection (b) or (c) is a class B nonperson mis-
demeanor and, if the offender is an officer or employee of the state, such
officer or employee shall be dismissed from office.

(e) Notwithstanding the provisions of this section, the secretary of
revenue may permit the commissioner of internal revenue of the United
States, or the proper official of any state imposing an income tax, or the
authorized representative of either, to inspect the income tax returns
made under this act and the secretary of revenue may make available or
furnish to the taxing officials of any other state or the commissioner of
internal revenue of the United States or other taxing officials of the fed-
eral government, or their authorized representatives, information con-
tained in income tax reports or returns or any audit thereof or the report
of any investigation made with respect thereto, filed pursuant to the in-
come tax laws, as the secretary may consider proper, but such information
shall not be used for any other purpose than that of the administration
of tax laws of such state, the state of Kansas or of the United States.

(f) Notwithstanding the provisions of this section, the secretary of
revenue may:

(1) Communicate to the executive director of the Kansas lottery in-
formation as to whether a person, partnership or corporation is current
in the filing of all applicable tax returns and in the payment of all taxes,
interest and penalties to the state of Kansas, excluding items under formal
appeal, for the purpose of determining whether such person, partnership
or corporation is eligible to be selected as a lottery retailer;

(2) communicate to the executive director of the Kansas racing com-
mission as to whether a person, partnership or corporation has failed to
meet any tax obligation to the state of Kansas for the purpose of deter-
mining whether such person, partnership or corporation is eligible for a
facility owner license or facility manager license pursuant to the Kansas
parimutuel racing act; and

(3) provide such information to the president of Kansas, Inc. as re-
quired by K.S.A. 1997 Supp. 74-8017, and amendments thereto. The
president and any employees or former employees of Kansas, Inc. re-
ceiving any such information shall be subject to the confidentiality pro-
visions of subsection (b) and to the penalty provisions of subsection (d).

(g) Nothing in this section shall be construed to allow disclosure of
the amount of income or any particulars set forth or disclosed in any
report, return, federal return or federal return information, where such
disclosure is prohibited by the federal internal revenue code as in effect
on September 1, 1996, and amendments thereto, related federal internal
revenue rules or regulations, or other federal law.

Sec. 7. K.S.A. 79-3606, as amended by section 31 of 1998 Senate Bill
No. 493, is hereby amended to read as follows: 79-3606. The following
shall be exempt from the tax imposed by this act:

(a) All sales of motor-vehicle fuel or other articles upon which a sales
or excise tax has been paid, not subject to refund, under the laws of this
state except cigarettes as defined by K.S.A. 79-3301 and amendments
thereto, cereal malt beverages and malt products as defined by K.S.A. 79-
3817 and amendments thereto, including wort, liquid malt, malt syrup
and malt extract, which is not subject to taxation under the provisions of
K.S.A. 79-41a02 and amendments thereto, motor vehicles taxed pursuant
to K.S.A. 79-5117, and amendments thereto, tires taxed pursuant to
K.S.A. 1997 Supp. 65-3424d, and amendments thereto, and drycleaning
and laundry services taxed pursuant to K.S.A. 1997 Supp. 65-34,150, and
amendments thereto;

(b) all sales of tangible personal property or service, including the
renting and leasing of tangible personal property, purchased directly by
the state of Kansas, a political subdivision thereof, other than a school or
educational institution, or purchased by a public or private nonprofit hos-
pital or public hospital authority or nonprofit blood, tissue or organ bank
and used exclusively for state, political subdivision, hospital or public hos-
pital authority or nonprofit blood, tissue or organ bank purposes, except
when: (1) Such state, hospital or public hospital authority is engaged or
proposes to engage in any business specifically taxable under the provi-
sions of this act and such items of tangible personal property or service
are used or proposed to be used in such business, or (2) such political
subdivision is engaged or proposes to engage in the business of furnishing
gas, water, electricity or heat to others and such items of personal prop-
erty or service are used or proposed to be used in such business;

(c) all sales of tangible personal property or services, including the
renting and leasing of tangible personal property, purchased directly by
a public or private elementary or secondary school or public or private
nonprofit educational institution and used primarily by such school or
institution for nonsectarian programs and activities provided or sponsored
by such school or institution or in the erection, repair or enlargement of
buildings to be used for such purposes. The exemption herein provided
shall not apply to erection, construction, repair, enlargement or equip-
ment of buildings used primarily for human habitation;

(d) all sales of tangible personal property or services purchased by a
contractor for the purpose of constructing, equipping, reconstructing,
maintaining, repairing, enlarging, furnishing or remodeling facilities for
any public or private nonprofit hospital or public hospital authority, public
or private elementary or secondary school or a public or private nonprofit
educational institution, which would be exempt from taxation under the
provisions of this act if purchased directly by such hospital or public hos-
pital authority, school or educational institution; and all sales of tangible
personal property or services purchased by a contractor for the purpose
of constructing, equipping, reconstructing, maintaining, repairing, en-
larging, furnishing or remodeling facilities for any political subdivision of
the state, the total cost of which is paid from funds of such political
subdivision and which would be exempt from taxation under the provi-
sions of this act if purchased directly by such political subdivision. Nothing
in this subsection or in the provisions of K.S.A. 12-3418 and amendments
thereto, shall be deemed to exempt the purchase of any construction
machinery, equipment or tools used in the constructing, equipping, re-
constructing, maintaining, repairing, enlarging, furnishing or remodeling
facilities for any political subdivision of the state. As used in this subsec-
tion, K.S.A. 12-3418 and 79-3640, and amendments thereto, ``funds of a
political subdivision'' shall mean general tax revenues, the proceeds of
any bonds and gifts or grants-in-aid. Gifts shall not mean funds used for
the purpose of constructing, equipping, reconstructing, repairing, enlarg-
ing, furnishing or remodeling facilities which are to be leased to the do-
nor. When any political subdivision of the state, public or private non-
profit hospital or public hospital authority, public or private elementary
or secondary school or public or private nonprofit educational institution
shall contract for the purpose of constructing, equipping, reconstructing,
maintaining, repairing, enlarging, furnishing or remodeling facilities, it
shall obtain from the state and furnish to the contractor an exemption
certificate for the project involved, and the contractor may purchase ma-
terials for incorporation in such project. The contractor shall furnish the
number of such certificate to all suppliers from whom such purchases are
made, and such suppliers shall execute invoices covering the same bearing
the number of such certificate. Upon completion of the project the con-
tractor shall furnish to the political subdivision, hospital or public hospital
authority, school or educational institution concerned a sworn statement,
on a form to be provided by the director of taxation, that all purchases so
made were entitled to exemption under this subsection. As an alternative
to the foregoing procedure, any such contracting entity may apply to the
secretary of revenue for agent status for the sole purpose of issuing and
furnishing project exemption certificates to contractors pursuant to rules
and regulations adopted by the secretary establishing conditions and stan-
dards for the granting and maintaining of such status. All invoices shall
be held by the contractor for a period of five years and shall be subject
to audit by the director of taxation. If any materials purchased under such
a certificate are found not to have been incorporated in the building or
other project or not to have been returned for credit or the sales or
compensating tax otherwise imposed upon such materials which will not
be so incorporated in the building or other project reported and paid by
such contractor to the director of taxation not later than the 20th day of
the month following the close of the month in which it shall be deter-
mined that such materials will not be used for the purpose for which such
certificate was issued, the political subdivision, hospital or public hospital
authority, school or educational institution concerned shall be liable for
tax on all materials purchased for the project, and upon payment thereof
it may recover the same from the contractor together with reasonable
attorney fees. Any contractor or any agent, employee or subcontractor
thereof, who shall use or otherwise dispose of any materials purchased
under such a certificate for any purpose other than that for which such a
certificate is issued without the payment of the sales or compensating tax
otherwise imposed upon such materials, shall be guilty of a misdemeanor
and, upon conviction therefor, shall be subject to the penalties provided
for in subsection (g) of K.S.A. 79-3615, and amendments thereto;

(e) all sales of tangible personal property or services purchased by a
contractor for the erection, repair or enlargement of buildings or other
projects for the government of the United States, its agencies or instru-
mentalities, which would be exempt from taxation if purchased directly
by the government of the United States, its agencies or instrumentalities.
When the government of the United States, its agencies or instrumen-
talities shall contract for the erection, repair, or enlargement of any build-
ing or other project, it shall obtain from the state and furnish to the
contractor an exemption certificate for the project involved, and the con-
tractor may purchase materials for incorporation in such project. The
contractor shall furnish the number of such certificates to all suppliers
from whom such purchases are made, and such suppliers shall execute
invoices covering the same bearing the number of such certificate. Upon
completion of the project the contractor shall furnish to the government
of the United States, its agencies or instrumentalities concerned a sworn
statement, on a form to be provided by the director of taxation, that all
purchases so made were entitled to exemption under this subsection. As
an alternative to the foregoing procedure, any such contracting entity may
apply to the secretary of revenue for agent status for the sole purpose of
issuing and furnishing project exemption certificates to contractors pur-
suant to rules and regulations adopted by the secretary establishing con-
ditions and standards for the granting and maintaining of such status. All
invoices shall be held by the contractor for a period of five years and shall
be subject to audit by the director of taxation. Any contractor or any agent,
employee or subcontractor thereof, who shall use or otherwise dispose of
any materials purchased under such a certificate for any purpose other
than that for which such a certificate is issued without the payment of
the sales or compensating tax otherwise imposed upon such materials,
shall be guilty of a misdemeanor and, upon conviction therefor, shall be
subject to the penalties provided for in subsection (g) of K.S.A. 79-3615
and amendments thereto;

(f) tangible personal property purchased by a railroad or public utility
for consumption or movement directly and immediately in interstate
commerce;

(g) sales of aircraft including remanufactured and modified aircraft,
sales of aircraft repair, modification and replacement parts and sales of
services employed in the remanufacture, modification and repair of air-
craft sold to persons using directly or through an authorized agent such
aircraft and aircraft repair, modification and replacement parts as certified
or licensed carriers of persons or property in interstate or foreign com-
merce under authority of the laws of the United States or any foreign
government or sold to any foreign government or agency or instrumen-
tality of such foreign government and all sales of aircraft, aircraft parts,
replacement parts and services employed in the remanufacture, modifi-
cation and repair of aircraft for use outside of the United States;

(h) all rentals of nonsectarian textbooks by public or private elemen-
tary or secondary schools;

(i) the lease or rental of all films, records, tapes, or any type of sound
or picture transcriptions used by motion picture exhibitors;

(j) meals served without charge or food used in the preparation of
such meals to employees of any restaurant, eating house, dining car, hotel,
drugstore or other place where meals or drinks are regularly sold to the
public if such employees' duties are related to the furnishing or sale of
such meals or drinks;

(k) any motor vehicle, semitrailer or pole trailer, as such terms are
defined by K.S.A. 8-126 and amendments thereto, or aircraft sold and
delivered in this state to a bona fide resident of another state, which motor
vehicle, semitrailer, pole trailer or aircraft is not to be registered or based
in this state and which vehicle, semitrailer, pole trailer or aircraft will not
remain in this state more than 10 days;

(l) all isolated or occasional sales of tangible personal property, serv-
ices, substances or things, except isolated or occasional sale of motor
vehicles specifically taxed under the provisions of subsection (o) of K.S.A.
79-3603 and amendments thereto;

(m) all sales of tangible personal property which become an ingre-
dient or component part of tangible personal property or services pro-
duced, manufactured or compounded for ultimate sale at retail within or
without the state of Kansas; and any such producer, manufacturer or
compounder may obtain from the director of taxation and furnish to the
supplier an exemption certificate number for tangible personal property
for use as an ingredient or component part of the property or services
produced, manufactured or compounded;

(n) all sales of tangible personal property which is consumed in the
production, manufacture, processing, mining, drilling, refining or com-
pounding of tangible personal property, the treating of by-products or
wastes derived from any such production process, the providing of serv-
ices or the irrigation of crops for ultimate sale at retail within or without
the state of Kansas; and any purchaser of such property may obtain from
the director of taxation and furnish to the supplier an exemption certifi-
cate number for tangible personal property for consumption in such pro-
duction, manufacture, processing, mining, drilling, refining, compound-
ing, treating, irrigation and in providing such services;

(o) all sales of animals, fowl and aquatic plants and animals, the pri-
mary purpose of which is use in agriculture or aquaculture, as defined in
K.S.A. 47-1901, and amendments thereto, the production of food for
human consumption, the production of animal, dairy, poultry or aquatic
plant and animal products, fiber or fur, or the production of offspring for
use for any such purpose or purposes;

(p) all sales of drugs, as defined by K.S.A. 65-1626 and amendments
thereto, dispensed pursuant to a prescription order, as defined by K.S.A.
65-1626 and amendments thereto, by a licensed practitioner;

(q) all sales of insulin dispensed by a person licensed by the state
board of pharmacy to a person for treatment of diabetes at the direction
of a person licensed to practice medicine by the board of healing arts;

(r) all sales of prosthetic and orthopedic appliances prescribed in
writing by a person licensed to practice the healing arts, dentistry or
optometry. For the purposes of this subsection, the term prosthetic and
orthopedic appliances means any apparatus, instrument, device, or equip-
ment used to replace or substitute for any missing part of the body; used
to alleviate the malfunction of any part of the body; or used to assist any
disabled person in leading a normal life by facilitating such person's mo-
bility; such term shall include accessories attached or to be attached to
motor vehicles, but such term shall not include motor vehicles or personal
property which when installed becomes a fixture to real property;

(s) all sales of tangible personal property or services purchased di-
rectly by a groundwater management district organized or operating un-
der the authority of K.S.A. 82a-1020 et seq. and amendments thereto,
which property or services are used in the operation or maintenance of
the district;

(t) all sales of farm machinery and equipment or aquaculture ma-
chinery and equipment, repair and replacement parts therefor and serv-
ices performed in the repair and maintenance of such machinery and
equipment. For the purposes of this subsection the term ``farm machinery
and equipment or aquaculture machinery and equipment'' shall include
machinery and equipment used in the operation of Christmas tree farm-
ing but shall not include any passenger vehicle, truck, truck tractor, trailer,
semitrailer or pole trailer, other than a farm trailer, as such terms are
defined by K.S.A. 8-126 and amendments thereto. Each purchaser of
farm machinery and equipment or aquaculture machinery and equipment
exempted herein must certify in writing on the copy of the invoice or
sales ticket to be retained by the seller that the farm machinery and
equipment or aquaculture machinery and equipment purchased will be
used only in farming, ranching or aquaculture production. Farming or
ranching shall include the operation of a feedlot and farm and ranch work
for hire and the operation of a nursery;

(u) all leases or rentals of tangible personal property used as a dwell-
ing if such tangible personal property is leased or rented for a period of
more than 28 consecutive days;

(v) all sales of food products to any contractor for use in preparing
meals for delivery to homebound elderly persons over 60 years of age and
to homebound disabled persons or to be served at a group-sitting at a
location outside of the home to otherwise homebound elderly persons
over 60 years of age and to otherwise homebound disabled persons, as
all or part of any food service project funded in whole or in part by
government or as part of a private nonprofit food service project available
to all such elderly or disabled persons residing within an area of service
designated by the private nonprofit organization, and all sales of food
products for use in preparing meals for consumption by indigent or home-
less individuals whether or not such meals are consumed at a place des-
ignated for such purpose;

(w) all sales of natural gas, electricity, heat and water delivered
through mains, lines or pipes: (1) To residential premises for noncom-
mercial use by the occupant of such premises; (2) for agricultural use and
also, for such use, all sales of propane gas; (3) for use in the severing of
oil; and (4) to any property which is exempt from property taxation pur-
suant to K.S.A. 79-201b Second through Sixth. As used in this paragraph,
``severing'' shall have the meaning ascribed thereto by subsection (k) of
K.S.A. 79-4216, and amendments thereto;

(x) all sales of propane gas, LP-gas, coal, wood and other fuel sources
for the production of heat or lighting for noncommercial use of an oc-
cupant of residential premises;

(y) all sales of materials and services used in the repairing, servicing,
altering, maintaining, manufacturing, remanufacturing, or modification of
railroad rolling stock for use in interstate or foreign commerce under
authority of the laws of the United States;

(z) all sales of tangible personal property and services purchased di-
rectly by a port authority or by a contractor therefor as provided by the
provisions of K.S.A. 12-3418 and amendments thereto;

(aa) all sales of materials and services applied to equipment which is
transported into the state from without the state for repair, service, al-
teration, maintenance, remanufacture or modification and which is sub-
sequently transported outside the state for use in the transmission of
liquids or natural gas by means of pipeline in interstate or foreign com-
merce under authority of the laws of the United States;

(bb) all sales of used mobile homes or manufactured homes. As used
in this subsection: (1) ``Mobile homes'' and ``manufactured homes'' shall
have the meanings ascribed thereto by K.S.A. 58-4202 and amendments
thereto; and (2) ``sales of used mobile homes or manufactured homes''
means sales other than the original retail sale thereof;

(cc) all sales of tangible personal property or services purchased for
the purpose of and in conjunction with constructing, reconstructing, en-
larging or remodeling a business or retail business which meets the
requirements established in K.S.A. 74-50,115 and amendments thereto,
and the sale and installation of machinery and equipment purchased for
installation at any such business or retail business. When a person shall
contract for the construction, reconstruction, enlargement or remodeling
of any such business or retail business, such person shall obtain from the
state and furnish to the contractor an exemption certificate for the project
involved, and the contractor may purchase materials, machinery and
equipment for incorporation in such project. The contractor shall furnish
the number of such certificates to all suppliers from whom such purchases
are made, and such suppliers shall execute invoices covering the same
bearing the number of such certificate. Upon completion of the project
the contractor shall furnish to the owner of the business or retail business
a sworn statement, on a form to be provided by the director of taxation,
that all purchases so made were entitled to exemption under this subsec-
tion. All invoices shall be held by the contractor for a period of five years
and shall be subject to audit by the director of taxation. Any contractor
or any agent, employee or subcontractor thereof, who shall use or oth-
erwise dispose of any materials, machinery or equipment purchased un-
der such a certificate for any purpose other than that for which such a
certificate is issued without the payment of the sales or compensating tax
otherwise imposed thereon, shall be guilty of a misdemeanor and, upon
conviction therefor, shall be subject to the penalties provided for in sub-
section (g) of K.S.A. 79-3615 and amendments thereto. As used in this
subsection, ``business'' and ``retail business'' have the meanings respec-
tively ascribed thereto by K.S.A. 74-50,114 and amendments thereto;

(dd) all sales of tangible personal property purchased with food
stamps issued by the United States department of agriculture;

(ee) all sales of lottery tickets and shares made as part of a lottery
operated by the state of Kansas;

(ff) on and after July 1, 1988, all sales of new mobile homes or man-
ufactured homes to the extent of 40% of the gross receipts, determined
without regard to any trade-in allowance, received from such sale. As used
in this subsection, ``mobile homes'' and ``manufactured homes'' shall have
the meanings ascribed thereto by K.S.A. 58-4202 and amendments
thereto;

(gg) all sales of tangible personal property purchased in accordance
with vouchers issued pursuant to the federal special supplemental food
program for women, infants and children;

(hh) all sales of medical supplies and equipment purchased directly
by a nonprofit skilled nursing home or nonprofit intermediate nursing
care home, as defined by K.S.A. 39-923, and amendments thereto, for
the purpose of providing medical services to residents thereof. This ex-
emption shall not apply to tangible personal property customarily used
for human habitation purposes;

(ii) all sales of tangible personal property purchased directly by a non-
profit organization for nonsectarian comprehensive multidiscipline youth
development programs and activities provided or sponsored by such or-
ganization, and all sales of tangible personal property by or on behalf of
any such organization. This exemption shall not apply to tangible personal
property customarily used for human habitation purposes;

(jj) all sales of tangible personal property or services, including the
renting and leasing of tangible personal property, purchased directly on
behalf of a community-based mental retardation facility or mental health
center organized pursuant to K.S.A. 19-4001 et seq., and amendments
thereto, and licensed in accordance with the provisions of K.S.A. 75-
3307b and amendments thereto. This exemption shall not apply to tan-
gible personal property customarily used for human habitation purposes;

(kk) on and after January 1, 1989, all sales of machinery and equip-
ment used directly and primarily for the purposes of manufacturing, as-
sembling, processing, finishing, storing, warehousing or distributing ar-
ticles of tangible personal property in this state intended for resale by a
manufacturing or processing plant or facility or a storage, warehousing or
distribution facility, and all sales of repair and replacement parts and
accessories purchased for such machinery and equipment:

(1) For purposes of this subsection, machinery and equipment shall
be deemed to be used directly and primarily in the manufacture, assem-
blage, processing, finishing, storing, warehousing or distributing of tan-
gible personal property where such machinery and equipment is used
during a manufacturing, assembling, processing or finishing, storing,
warehousing or distributing operation:

(A) To effect a direct and immediate physical change upon the tangible
personal property;

(B) to guide or measure a direct and immediate physical change upon
such property where such function is an integral and essential part of
tuning, verifying or aligning the component parts of such property;

(C) to test or measure such property where such function is an in-
tegral part of the production flow or function;

(D) to transport, convey or handle such property during the manu-
facturing, processing, storing, warehousing or distribution operation at
the plant or facility; or

(E) to place such property in the container, package or wrapping in
which such property is normally sold or transported.

(2) Notwithstanding the manner in which machinery and equipment
is treated by a taxpayer for federal income tax purposes, For purposes of
this subsection ``machinery and equipment used directly and primarily''
shall include, but not be limited to:

(A) Mechanical machines or major components thereof contributing
to a manufacturing, assembling or finishing process;

(B) molds and dies that determine the physical characteristics of the
finished product or its packaging material;

(C) testing equipment to determine the quality of the finished prod-
uct;

(D) computers and related peripheral equipment that directly control
or measure the manufacturing process or which are utilized for engi-
neering of the finished product; and

(E) computers and related peripheral equipment utilized for research
and development and product design.

(3) ``Machinery and equipment used directly and primarily'' shall not
include:

(A) Hand tools;

(B) machinery, equipment and tools used in maintaining and repair-
ing any type of machinery and equipment;

(C) transportation equipment not used in the manufacturing, assem-
bling, processing, furnishing, storing, warehousing or distributing process
at the plant or facility;

(D) office machines and equipment including computers and related
peripheral equipment not directly and primarily used in controlling or
measuring the manufacturing process;

(E) furniture and buildings; and

(F) machinery and equipment used in administrative, accounting,
sales or other such activities of the business;

(4) for purposes of this subsection, ``repair and replacement parts and
accessories'' means all parts and accessories for exempt machinery and
equipment, including but not limited to dies, jigs, molds, and patterns
which are attached to exempt machinery or which are otherwise used in
production, short-lived replaceable parts that can be readily detached
from exempt machinery or equipment, such as belts, drill bits, grinding
wheels, cutting bars and saws, and other replacement parts for production
equipment, including refractory brick and other refractory items for kiln
equipment used in production operations;

(ll) all sales of educational materials purchased for distribution to the
public at no charge by a nonprofit corporation organized for the purpose
of encouraging, fostering and conducting programs for the improvement
of public health;

(mm) all sales of seeds and tree seedlings; fertilizers, insecticides,
herbicides, germicides, pesticides and fungicides; and services, purchased
and used for the purpose of producing plants in order to prevent soil
erosion on land devoted to agricultural use;

(nn) except as otherwise provided in this act, all sales of services ren-
dered by an advertising agency or licensed broadcast station or any mem-
ber, agent or employee thereof;

(oo) all sales of tangible personal property purchased by a community
action group or agency for the exclusive purpose of repairing or weath-
erizing housing occupied by low income individuals;

(pp) all sales of drill bits and explosives actually utilized in the explo-
ration and production of oil or gas;

(qq) all sales of tangible personal property and services purchased by
a nonprofit museum or historical society or any combination thereof, in-
cluding a nonprofit organization which is organized for the purpose of
stimulating public interest in the exploration of space by providing edu-
cational information, exhibits and experiences, which is exempt from fed-
eral income taxation pursuant to section 501(c)(3) of the federal internal
revenue code of 1986;

(rr) all sales of tangible personal property which will admit the pur-
chaser thereof to any annual event sponsored by a nonprofit organization
which is exempt from federal income taxation pursuant to section
501(c)(3) of the federal internal revenue code of 1986;

(ss) all sales of tangible personal property and services purchased by
a public broadcasting station licensed by the federal communications
commission as a noncommercial educational television or radio station;

(tt) all sales of tangible personal property and services purchased by
or on behalf of a not-for-profit corporation which is exempt from federal
income taxation pursuant to section 501(c)(3) of the federal internal rev-
enue code of 1986, for the sole purpose of constructing a Kansas Korean
War memorial;

(uu) all sales of tangible personal property and services purchased by
or on behalf of any rural volunteer fire-fighting organization for use ex-
clusively in the performance of its duties and functions;

(vv) all sales of tangible personal property purchased by any of the
following organizations which are exempt from federal income taxation
pursuant to section 501 (c)(3) of the federal internal revenue code of
1986, for the following purposes, and all sales of any such property by or
on behalf of any such organization for any such purpose:

(1) The American Heart Association, Kansas Affiliate, Inc. for the
purposes of providing education, training, certification in emergency car-
diac care, research and other related services to reduce disability and
death from cardiovascular diseases and stroke;

(2) the Kansas Alliance for the Mentally Ill, Inc. for the purpose of
advocacy for persons with mental illness and to education, research and
support for their families;

(3) the Kansas Mental Illness Awareness Council for the purposes of
advocacy for persons who are mentally ill and to education, research and
support for them and their families;

(4) the American Diabetes Association Kansas Affiliate, Inc. for the
purpose of eliminating diabetes through medical research, public edu-
cation focusing on disease prevention and education, patient education
including information on coping with diabetes, and professional education
and training;

(5) the American Lung Association of Kansas, Inc. for the purpose of
eliminating all lung diseases through medical research, public education
including information on coping with lung diseases, professional educa-
tion and training related to lung disease and other related services to
reduce the incidence of disability and death due to lung disease;

(6) the Kansas chapters of the Alzheimer's Disease and Related Dis-
orders Association, Inc. for the purpose of providing assistance and sup-
port to persons in Kansas with Alzheimer's disease, and their families and
caregivers; and

(ww) all sales of tangible personal property purchased by the Habitat
for Humanity for the exclusive use of being incorporated within a housing
project constructed by such organization.

(xx) all sales of tangible personal property and services purchased by
a nonprofit zoo which is exempt from federal income taxation pursuant
to section 501 (c)(3) of the federal internal revenue code of 1986, or on
behalf of such zoo by an entity itself exempt from federal income taxation
pursuant to section 50 (c)(3) of the federal internal revenue code of 1986
contracted with to operate such zoo and all sales of tangible personal
property or services purchased by a contractor for the purpose of con-
structing, equipping, reconstructing, maintaining, repairing, enlarging,
furnishing or remodeling facilities for any nonprofit zoo which would be
exempt from taxation under the provisions of this section if purchased
directly by such nonprofit zoo or the entity operating such zoo. Nothing
in this subsection shall be deemed to exempt the purchase of any con-
struction machinery, equipment or tools used in the constructing, equip-
ping, reconstructing, maintaining, repairing, enlarging, furnishing or re-
modeling facilities for any nonprofit zoo. When any nonprofit zoo shall
contract for the purpose of constructing, equipping, reconstructing, main-
taining, repairing, enlarging, furnishing or remodeling facilities, it shall
obtain from the state and furnish to the contractor an exemption certifi-
cate for the project involved, and the contractor may purchase materials
for incorporation in such project. The contractor shall furnish the number
of such certificate to all suppliers from whom such purchases are made,
and such suppliers shall execute invoices covering the same bearing the
number of such certificate. Upon completion of the project the contractor
shall furnish to the nonprofit zoo concerned a sworn statement, on a form
to be provided by the director of taxation, that all purchases so made were
entitled to exemption under this subsection. All invoices shall be held by
the contractor for a period of five years and shall be subject to audit by
the director of taxation. If any materials purchased under such a certifi-
cate are found not to have been incorporated in the building or other
project or not to have been returned for credit or the sales or compen-
sating tax otherwise imposed upon such materials which will not be so
incorporated in the building or other project reported and paid by such
contractor to the director of taxation not later than the 20th day of the
month following the close of the month in which it shall be determined
that such materials will not be used for the purpose for which such cer-
tificate was issued, the nonprofit zoo concerned shall be liable for tax on
all materials purchased for the project, and upon payment thereof it may
recover the same from the contractor together with reasonable attorney
fees. Any contractor or any agent, employee or subcontractor thereof,
who shall use or otherwise dispose of any materials purchased under such
a certificate for any purpose other than that for which such a certificate
is issued without the payment of the sales or compensating tax otherwise
imposed upon such materials, shall be guilty of a misdemeanor and, upon
conviction therefor, shall be subject to the penalties provided for in sub-
section (g) of K.S.A. 79-3615, and amendments thereto;

(yy) all sales of tangible personal property and services purchased by
a parent-teacher association or organization, and all sales of tangible per-
sonal property by or on behalf of such association or organization;

(zz) all sales of machinery and equipment purchased by over-the-air,
free access radio or television station which is used directly and primarily
for the purpose of producing a broadcast signal or is such that the failure
of the machinery or equipment to operate would cause broadcasting to
cease. For purposes of this subsection, machinery and equipment shall
include, but not be limited to, that required by rules and regulations of
the federal communications commission, and all sales of electricity which
are essential or necessary for the purpose of producing a broadcast signal
or is such that the failure of the electricity would cause broadcasting to
cease;

(aaa) all sales of tangible personal property and services purchased
by a religious organization which is exempt from federal income taxation
pursuant to section 501 (c)(3) of the federal internal revenue code, and
used exclusively for religious purposes; and

(bbb) all sales of food for human consumption by an organization
which is exempt from federal income taxation pursuant to section 501
(c)(3) of the federal internal revenue code of 1986, pursuant to a food
distribution program which offers such food at a price below cost in
exchange for the performance of community service by the purchaser
thereof.

Sec. 8. K.S.A. 79-3230 is hereby amended to read as follows: 79-
3230. (a) The amount of income taxes imposed by this act shall be as-
sessed within three years after the return was filed or the tax as shown to
be due on the return was paid, whichever is the later date, and no pro-
ceedings in court for the collection of such taxes shall be begun after the
expiration of such period. For purposes of this act any return filed before
the 15th day of the fourth month following the close of the taxable year
shall be considered as being filed on the 15th day of the fourth month
following the close of the taxable year, and any tax shown to be due on
the return and paid before the 15th day of the fourth month following
the close of the taxable year shall be deemed to have been paid on the
15th day of the fourth month following the close of the taxable year.

(b) In the case of a false or fraudulent return with intent to evade
tax, the tax may be assessed, or a proceeding in court for collection of
such tax may be begun at any time.

(c) No refund or credit shall be allowed by the director of taxation
after three years from the date prescribed by law for filing the return,
provided it was filed before the due date, unless before the expiration of
such period a claim therefor is filed by the taxpayer. If the return was
filed after the due date, a refund claim must be filed not later than three
years from the time the return was actually filed, or two years from the
date the tax was paid, whichever of such periods expires later. Where the
assessment of any income tax imposed by this act has been made within
the period of limitation properly applicable thereto, such tax may be col-
lected by distraint or by a proceeding in court, but only if begun within
one year after the period of limitation as defined in this act.

(d) In case a taxpayer has made claim for a refund, the taxpayer shall
have the right to commence a suit for the recovery of the refund at the
expiration of six months after the filing of the claim for refund, if no action
has been taken by the director of taxation.

(e) Before the expiration of time prescribed in this section for the
assessment of additional tax or the filing of a claim for a refund, the
director of taxation is authorized to enter into an agreement in writing
with the taxpayer consenting to the extension of the periods of limitations
as defined in this act for the assessment of tax or for the filing of a claim
for refund, at any time prior to the expiration of the period of limitations.
The period so agreed upon may be extended by subsequent agreements
in writing made before the expiration of the period previously agreed
upon. A copy of all such agreements and extensions thereof shall be filed
with the director of taxation within 30 days after their execution.

(f) Any taxpayer whose income has been adjusted by the federal in-
ternal revenue service or by the income tax collection agency of another
state is required to report such adjustments to the Kansas department of
revenue by mail within 180 days of the date the federal or other state
adjustments are paid, agreed to or become final, whichever is earlier.
Such adjustments shall be reported by filing an amended return for the
applicable taxable year and a copy of the federal or state revenue agent's
report detailing such adjustments. In the event such taxpayer is a cor-
poration, such report shall be by certified or registered mail.

Notwithstanding the provisions of subsection (a) or (c) of this section,
additional income taxes may be assessed and proceedings in court for
collection of such taxes may be commenced and any refund or credit may
be allowed by the director of taxation within 180 days following receipt
of any such report of adjustments by the Kansas department of revenue.
No assessment shall be made nor any refund or credit shall be allowable
under the provisions of this paragraph except to the extent the same is
attributable to changes in the taxpayer's income due to adjustments in-
dicated by such report.

(g) In the event of failure to comply with the provisions of this section,
the statute of limitations shall be tolled.

Sec. 9. K.S.A. 79-2101 is hereby amended to read as follows: 79-
2101. Except as provided by K.S.A. 79-2017, and amendments thereto,
all the taxes on personal property that remain due and unpaid on February
16 January 1 or July 1 shall be collected in the following manner:

The county treasurer, between on or before February 20 and 25, shall
send a notice by mail to the person, firm, unincorporated association,
company or corporation to whom such taxes were assessed, and which
remain unpaid on February 16 January 1 of any year, to its post office
address as shown by the records in the office of the county clerk treasurer.
The county treasurer, between on or before July 10 and 15, shall send a
notice by mail to the person, firm, unincorporated association, company
or corporation to whom such taxes were assessed, and which remain un-
paid on July 1 of any year, to its post office address as shown by the
records in the office of the county clerk treasurer. Failure to receive any
such notice shall not relieve such person, firm, unincorporated associa-
tion, company or corporation defaulting in payment of personal taxes from
any interest and costs attached thereto. Such notice shall state the amount
of personal tax charged against the party, and notify the party that the tax
may be paid by paying interest thereon from the date it became due and
payable to date of payment computed under the provisions of K.S.A. 79-
2004a, and amendments thereto.

If such taxes remain unpaid for a period of 30 14 days after mailing
such notice, the county treasurer shall issue a warrant signed by the trea-
surer directed to the sheriff of the county, commanding the sheriff to
levy the amount of such unpaid taxes and the interest thereon, together
with the costs of executing the warrant and the sheriff's fees for collecting
the same, upon any personal property, tangible or intangible, of the per-
son, firm, unincorporated association, company or corporation to whom
such taxes were assessed. Such warrant shall be delivered to the sheriff.
Upon receipt of such tax warrant, the sheriff shall proceed to collect the
taxes the same as upon execution, except that where such taxes were
levied and assessed pursuant to K.S.A. 79-329 through 79-334, and
amendments thereto, they shall be collected as follows:

The sheriff or county treasurer shall cause notice to be given by reg-
istered mail to the purchaser of the oil and gas from such lease of the
amount of such delinquent taxes and the name of the person against
whom they were assessed and from. From and after the receipt of such
notice such purchaser shall not pay to the person owing the taxes or any
of the proceeds of the sale of any oil or gas from such lease, but shall pay
the proceeds to the sheriff until the full amount of such taxes and costs
are paid after which the purchaser may resume the payments for such oil
or gas to such person, but this exception shall not prevent the levy of an
execution and sale of the leasehold interest or the physical personal prop-
erty on any such lease for the payment of delinquent taxes owed by its
owner. Tax warrants issued pursuant to K.S.A. 79-329 through 79-334,
and amendments thereto shall not be required to be returned prior to 24
months after issuance.

The sheriff, as soon as the sheriff collects collecting the tax warrant,
shall make a return thereof and shall make a return of all tax warrants
delivered to the sheriff on or before October 1 of the year following the
year in which the tax was levied except as otherwise provided by the
preceding paragraph. If the warrant so returned shows that the tax has
been collected, the sheriff shall pay the tax to the county treasurer. If
such return shows that such tax has not been collected, the county trea-
surer shall file with the clerk of the district court of the treasurer's county
an abstract of the total amount of unpaid taxes and interest due plus
penalties and costs of executing the warrant. The clerk shall enter the
total amount of the unpaid taxes in the appearance docket and note the
entry in general index. No fee shall be charged for making the entry. The
total amount shall become a judgment in the same manner and to the
same extent as any other judgment under the code of civil procedure and
shall become a lien on real estate from and after the time of the filing
thereof. A transcript of the judgment may be filed with the clerk of the
district court in any other county and when it is entered in the manner
provided above it shall become a lien upon real estate located in such
county in the same manner as is provided in case of other judgments,
except that no fee shall be charged for making the entry. Execution, gar-
nishment or other proceedings in aid of execution may issue within the
county or to any other county on the judgment in the same manner as
on judgments under the code of civil procedure except that any real estate
taken upon execution for the collection of such taxes shall be sold without
appraisement. None of the exemptions provided for in the code of civil
procedure shall apply to any such judgment but no such judgment se-
cured for taxes on personal property shall be levied against a homestead.

At the time of filing the abstract of the taxes, interest, penalties and
costs of executing the warrant with the clerk of the district court, the
county treasurer shall serve notice, in writing, on the county attorney of
such filing. It shall be the duty of the county attorney to commence such
proceedings as are necessary for the collection of such judgment. If ex-
ecution is not issued within five years from the date of the entry of any
such judgment, or if five years shall have intervened between the date of
the last execution issued on such judgment, and the time of issuing an-
other writ of execution thereon, such judgment shall become dormant,
and shall cease to operate as a lien on the real estate of the delinquent
taxpayer. Such dormant judgment may be revived in like manner as dor-
mant judgments under the code of civil procedure. Any such judgment
remaining uncollected after 20 years may be allowed to become dormant
if the county commissioners determine, after consideration of all relevant
facts, that it is not reasonable to expect such judgment will be collected.
The board of county commissioners may allow such judgment to become
dormant at any time if the original amount of the judgment was less than
$50.

Sec. 10. K.S.A. 1997 Supp. 19-101a is hereby amended to read as
follows: 19-101a. (a) The board of county commissioners may transact all
county business and perform all powers of local legislation and adminis-
tration it deems appropriate, subject only to the following limitations,
restrictions or prohibitions:

(1) Counties shall be subject to all acts of the legislature which apply
uniformly to all counties.

(2) Counties may not consolidate or alter county boundaries.

(3) Counties may not affect the courts located therein.

(4) Counties shall be subject to acts of the legislature prescribing
limits of indebtedness.

(5) In the exercise of powers of local legislation and administration
authorized under provisions of this section, the home rule power con-
ferred on cities to determine their local affairs and government shall not
be superseded or impaired without the consent of the governing body of
each city within a county which may be affected.

(6) Counties may not legislate on social welfare administered under
state law enacted pursuant to or in conformity with public law No. 271--
74th congress, or amendments thereof.

(7) Counties shall be subject to all acts of the legislature concerning
elections, election commissioners and officers and their duties as such
officers and the election of county officers.

(8) Counties shall be subject to the limitations and prohibitions im-
posed under K.S.A. 12-187 to 12-195, inclusive, and amendments thereto,
prescribing limitations upon the levy of retailers' sales taxes by counties.

(9) Counties may not exempt from or effect changes in statutes made
nonuniform in application solely by reason of authorizing exceptions for
counties having adopted a charter for county government.

(10) No county may levy ad valorem taxes under the authority of this
section upon real property located within any redevelopment area estab-
lished under the authority of K.S.A. 12-1772, and amendments thereto,
unless the resolution authorizing the same specifically authorized a por-
tion of the proceeds of such levy to be used to pay the principal of and
interest upon bonds issued by a city under the authority of K.S.A. 12-
1774, and amendments thereto.

(11) Counties shall have no power under this section to exempt from
any statute authorizing or requiring the levy of taxes and providing sub-
stitute and additional provisions on the same subject, unless the resolution
authorizing the same specifically provides for a portion of the proceeds
of such levy to be used to pay a portion of the principal and interest on
bonds issued by cities under the authority of K.S.A. 12-1774, and amend-
ments thereto.

(12) Counties may not exempt from or effect changes in the provi-
sions of K.S.A. 19-4601 to 19-4625, inclusive, and amendments thereto.

(13) Except as otherwise specifically authorized by K.S.A. 12-1,101
to 12-1,109, inclusive, and amendments thereto, counties may not levy
and collect taxes on incomes from whatever source derived.

(14) Counties may not exempt from or effect changes in K.S.A. 19-
430, and amendments thereto. Any charter resolution adopted by a
county prior to July 1, 1983, exempting from or effecting changes in
K.S.A. 19-430, and amendments thereto, is null and void.

(15) Counties may not exempt from or effect changes in K.S.A. 19-
302, 19-502b, 19-503, 19-805 or 19-1202, and amendments thereto.

(16) Counties may not exempt from or effect changes in K.S.A. 13-
13a26, and amendments thereto. Any charter resolution adopted by a
county, prior to the effective date of this act, exempting from or effecting
changes in K.S.A. 13-13a26, and amendments thereto, is null and void.

(17) Counties may not exempt from or effect changes in K.S.A. 71-
301, and amendments thereto. Any charter resolution adopted by a
county, prior to the effective date of this act, exempting from or effecting
changes in K.S.A. 71-301, and amendments thereto, is null and void.

(18) Counties may not exempt from or effect changes in K.S.A. 19-
15,139, 19-15,140 and 19-15,141, and amendments thereto. Any charter
resolution adopted by a county prior to the effective date of this act,
exempting from or effecting changes in such sections is null and void.

(19) Counties may not exempt from or effect changes in the provi-
sions of K.S.A. 12-1223, 12-1225, 12-1225a, 12-1225b, 12-1225c and 12-
1226, and amendments thereto, or the provisions of K.S.A. 1997 Supp.
12-1260 to 12-1270, inclusive, and amendments thereto, and 12-1276,
and amendments thereto.

(20) Counties may not exempt from or effect changes in the provi-
sions of K.S.A. 19-211, and amendments thereto.

(21) Counties may not exempt from or effect changes in the provi-
sions of K.S.A. 19-4001 to 19-4015, inclusive, and amendments thereto.

(22) Counties may not regulate the production or drilling of any oil
or gas well in any manner which would result in the duplication of reg-
ulation by the state corporation commission and the Kansas department
of health and environment pursuant to chapter 55 and chapter 65 of the
Kansas Statutes Annotated and any rules and regulations adopted pur-
suant thereto. Counties may not require any license or permit for the
drilling or production of oil and gas wells. Counties may not impose any
fee or charge for the drilling or production of any oil or gas well.

(23) Counties may not exempt from or effect changes in K.S.A. 79-
41a04, and amendments thereto.

(24) Counties may not exempt from or effect changes in K.S.A. 1997
Supp. 79-1611, and amendments thereto.

(25) Counties may not exempt from or effect changes in K.S.A. 1997
Supp. 79-1494, and amendments thereto.

(26) Counties may not exempt from or effect changes in subsection
(b) of K.S.A. 19-202, and amendments thereto.

(27) Counties may not exempt from or effect changes in subsection
(b) of K.S.A. 19-204, and amendments thereto.

(28) Counties may not levy or impose an excise, severance or any
other tax in the nature of an excise tax upon the physical severance and
production of any mineral or other material from the earth or water. Any
resolution adopted by any county prior to the effective date of this act
imposing or levying any such tax is null and void.

(29) Counties may not exempt from or effect changes in K.S.A. 79-
2017 or 79-2101, and amendments thereto. Any charter resolution
adopted prior to the effective date of this act, which affected the provisions
of K.S.A. 79-2017 or 79-2101, and amendments thereto, is hereby declared
to be null and void.

(b) Counties shall apply the powers of local legislation granted in
subsection (a) by resolution of the board of county commissioners. If no
statutory authority exists for such local legislation other than that set forth
in subsection (a) and the local legislation proposed under the authority
of such subsection is not contrary to any act of the legislature, such local
legislation shall become effective upon passage of a resolution of the
board and publication in the official county newspaper. If the legislation
proposed by the board under authority of subsection (a) is contrary to an
act of the legislature which is applicable to the particular county but not
uniformly applicable to all counties, such legislation shall become effec-
tive by passage of a charter resolution in the manner provided in K.S.A.
19-101b, and amendments thereto.

Sec. 11. K.S.A. 79-2101, 79-2804g, 79-2804j, 79-3230, 79-3234, 79-
3234a and 79-3606, as amended by section 31 of 1998 Senate Bill No.
493 and K.S.A. 1997 Supp. 12-187, as amended by section 1 of 1998
House Bill No. 2707, 12-188, 12-189, as amended by section 2 of 1998
House Bill No. 2707, 12-192 and 19-101a are hereby repealed.

Sec. 12. This act shall take effect and be in force from and after its
publication in the statute book.

Approved May 18, 1998

__________