{"content":[{"text":"the county and each city located in such \n county in the proportion that the total \n tangible property tax levies made in such \n county in the preceding year for all funds \n of each such governmental unit bear to the \n total of all such levies made in the preceding \n year for all funds of each such governmental \n unit . . . .\" (Emphasis adde d.) \n By your inquiry, you question the meaning of the phrase \n \"[t]otal tangible property tax levies made in such county \n in the preceding year for all funds of each such governmental \n unit.\" Specifically, your question, as we interpret it, is \n whether taxes levied by unified school districts, townships, \n community junior college districts and other such taxing districts \n located wholly or partly within the county are to be included \n in this computation? In short, we think not. \n This statute refers only to \"otal tangible tax levies made \n in such county . . . for all funds of each such governmental \n unit.\" In our judgment, the word \"such\" is the controlling \n word in the phrase. As is explained by the Court in Missouri \n Pac. Rld. Co. v. Atchison County Commr's, 130 Kan. 554 (1930), \n when the word such\" is used, it refers to something which \n precedes it. In K.S.A. 1978 Supp. 12-192, the only antecedents \n to which reference is made by the use of the word \"such,\" are \n the county and any city located therein. No reference is \n made to any other governmental unit. Thus, in our judgment, \n the language is clear, and the only tax levies to be considered \n in determining the distribution ratio provided in K.S.A. 1978 \n Supp. 12-192 are those taxes which are levied by the county \n or any city located therein. Taxes which are levied by other \n governmental units, such as school districts, townships, \n community junior college districts and other such taxing sub- \n divisions, which merely certify their tax levies to the \n county clerks pursuant to K.S.A. 79-1801, are not to be \n included in calculating the \"[t]otal tangible property tax \n levies made in such county\" for all funds of the county or \n cities. \n While the above is dispositive of the inquiry presented herein, \n we feel compelled, in light of the fact that our conclusion \n differs from yours, to discuss the argument you present in \n your letter of inquiry.","bbox":{"left":0.107787,"top":0.172617,"width":0.781394,"height":0.6765249999999999}}],"images_bbox":[],"images_bbox_not_text_overlap":[]}