Kansas Attorney General Opinion 1992-123

ROBERT T. STEPHAN
ATTORNEY GENERAL
September 30, 1992
ATTORNEY GENERAL OPINION NO. 92- 123
Thomas D. Harris
Counsel for the Valley Center
Recreation Commission
300 W. Main, P.O. Box 355
Valley Center, Kansas 67147
Re: Cities and Municipalities--Public Recreation and
Playgrounds--Recreation Commission; Distribution of
Taxes; When
Synopsis: Taxes collected for a recreation commission which
certifies its budget to a school district should be
disbursed by the school district to the recreation
commission in a timely manner, normally within 30
days of receipt by the school district. The school
district treasurer is to serve as ex officio
treasurer to the recreation commission without
additional compensation. Cited herein: K.S.A.
9-1401; 12-105b; 12-1678a; 12-1926; 12-1927;
72-8202d; 72-8205.
*
Dear Mr. Harris:
As counsel for the Valley Center recreation commission, you
request our opinion regarding disbursement of taxes collected
for the recreation commission. Specifically, you inquire
whether state law requires timely distribution of such tax
collections, and whether the school district to which the
recreation commission certifies its budget may charge an
administrative processing fee for disbursing the taxes.

We presume that the Valley Center recreation commission is
created under and/or governed by K.S.A. 12-1922 et seq.You state that unified school district no. 262 (the school
district) is the recreation commission's taxing authority.
Pursuant to K.S.A. 12-1927(b), the school district is to
certify the recreation commission's levy to the county clerk,
who in turn is
"required to place the same on the tax
roll of the county to be collected by the
county treasurer and paid over by the
county treasurer to the ex officio
treasurer of the recreation commission."
(Emphasis added).
The county treasurer is thus required (presumably pursuant to
K.S.A. 12-1678a) to distribute the recreation commission's
taxes directly to the ex officio treasurer of the recreation
commission. K.S.A. 12-1926(a) provides that the treasurer of
the school district is to: serve as the ex officio treasurer
of the recreation commission; keep records of all money
received and disbursed by the recreation commission; report
such to the recreation commission as often as the commission
requires; and do so without compensation. It therefore
appears that as soon as the tax collections are dispersed to
the school district treasurer (the ex officio recreation
commission treasurer), the money is available for recreation
commission use.
It is our understanding, however, that the check from the
county treasurer is made out to the school district. If this
is the case, the school district treasurer must deposit the
check in a school district account. K.S.A. 72-8202d; 9-1401
et seq. The governing body of the school district must
then authorize payment out of the school district account to a
recreation commission account. K.S.A. 12-105b. Since boards
of education are to meet at least once a month (K.S.A.
72-8205), disbursement should normally take no longer than 30
days.
The school board treasurer may not charge the recreation
commission for the functions listed above. K.S.A. 12-1926(a).
Very truly yours,
ROBERT T. STEPHAN
Attorney General of Kansas
JuleneL.Miller
Deputy Attorney General
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