Monday, July 28, 2008

2008 Legislative Enactments of Interest to Libraries

Kansas Open Meetings Act Amendments

The 2008 Kansas Legislature amended the Kansas Open Meetings Act, K.S.A. 75-4317, in two ways. First, the definition of a meeting, for the purposes of the Open Meetings Act, was amended to read as follows:

“As used in the open meetings act, “meeting” means any gathering or assembly in person or through the use of a telephone or any other medium for interactive communication by a majority of the membership of a body or agency subject to this act for the purpose of discussing the business or affairs of the body or agency.” (Chapter 178, 2008 Session Laws of Kansas)

Prior to the 2008 amendment, a meeting had been defined as a gathering which consisted of a majority of a quorum of the membership of the body.

The 2008 Legislature also amended the Open Meetings Act by inserting the following new language allowing for serial meetings:

"Except as provided by section 22 of article 2 of the Constitution of the State of Kansas, meetings in a series shall be open if they collectively involve a majority of membership of the body or agency, share a common topic of discussion concerning the business or affairs of the body or agency, and are intended by any or all of the participants to reach agreement on a matter that would require binding action to be taken by the body or agency."

It would appear then that a serial meeting may take the form of an in-person communication or through the use of a telephone, or any other medium of interactive communication. And any such meeting that also includes the other characteristics, listed above, would need to be open and follow other Open Meetings Act requirements.

The Attorney General’s website has been changed to reflect the 2008 amendments and also addresses frequently asked questions about complying with the Kansas Open Meetings Act at http://www.ksag.org/content/page/id/140

Structure of Public Boards

Also of interest is new language enacted as "New Section 4" of House Bill 2217, which provides that after July 1, 2008, any appointment to any board, commission, advisory group or other body made by the mayor of any city which is subject to approval of the governing body of the city must be acted upon by the governing body within 45 days of the appointment by the mayor or the appointment shall be deemed approved. The language also provides that the governing body of the city shall approve such appointment unless the governing body makes a specific finding by the passage of a resolution that the person is either unqualified to hold the office or is not fit to hold the office or position.

With the passage of H.B. 2217, the 2008 legislature also amended K.S.A. 12-1222, making it possible for a governing body of any city to appoint a library board of 10 members, as an alternative to the 7 member boards already provided for.

Friday, June 29, 2007

State adopts English as the official language.

HB 2140, as approved by the 2007 Legislature, designates English as the official language of the State of Kansas for all public documents and official public meetings. However, the legislation allows a state agency or local government, and presumably a public library, to publish documents in other languages as needed to communicate with residents.

Concealed carry amendment 0f 2007 impacts libraries.

The 2007 Kansas Legislature amended the 2006 concealed carry (Personal and Family Protection Act) statute to include a requirement that all areas must have appropriate signage in order to apply to individuals who have concealed carry permits. This means that public libraries must post the no-carry sign in order for the state law banning weapons in these areas to apply.

The statute also provides that the no-carry signs be posted in accordance with rules and regulations adopted by the Attorney General.

For more information on concealed carry and the Personal & Family Protection Act (KSA 75-7c01 et. seq) see the Attorney General's website at http://www.ksag.org/content/page/id/90

Thursday, December 21, 2006

Is a Kansas public library required to post one of the official "no guns allowed" signs, per the new regulations released by the Attorney General's office?


No. Public libraries are not required to post a "Personal and Family Protection Act" sign. Public libraries were made exempt from the statute and it was, and is, therefore already illegal to carry a concealed weapon into a library.

While a library is not required to post one of the new signs, a library may chose to do so. If that is the case, the sign to use has just been proscribed in regulation posted on the Attorney General's Web site.

*Note. The 2007 Kansas Legislature amended the "Personal and Family Protection Act," see "Concealed carry amendment of 2007 impacts libraries" post to this blog. Also see the Attorney General's website at the followiong link for additional information http://www.ksag.org/content/page/id/90

Monday, October 23, 2006

Kansas AG Opines Regarding Library Employee Benefits Contribution Fund.


October 12, 2006
ATTORNEY GENERAL OPINION NO. 2006-25
Michael R. O'Neal, CounselGirard Public Library20 West 2nd Avenue, 2nd FloorP.O. Box 2977Hutchinson, Kansas 67504
Re:
Cities and Municipalities--Miscellaneous Provisions--Employee Benefits Contribution Fund in Certain Taxing Subdivisions; Tax Levy; Use of Proceeds; Funding for Employee Benefits Contribution Fund for Library Employees

Synopsis:
A taxing subdivision that has created an employee benefits contribution fund for the benefit of a political subdivision pursuant to K.S.A. 12-16,102 must fully fund the political subdivision's share of the employee benefit identified in the ordinance or resolution creating the fund. Such funding may come from any source that can be lawfully utilized, including the tax levy authorized in the statute. Cited herein: K.S.A. 12-16,102; L. 1983, Ch. 65, § 1; L. 1978, Ch. 67, § 1.

* * *
Dear Mr. O'Neal:
In Attorney General Opinion No. 2006-13 we considered K.S.A. 12-16,102, which authorizes a taxing subdivision to create an employee benefits contribution fund for a political subdivision on behalf of which the taxing subdivision levies taxes. K.S.A. 12-16,102 authorizes the taxing subdivision to levy an annual tax in an amount determined "to be necessary for the purposes for which [the] funds were created."(1) The issue addressed in the opinion was whether it was the taxing subdivision (i.e. the city) or the political subdivision (i.e. the city library) that established the amount of the annual tax. We concluded that it is the taxing subdivision that determines the amount of the annual tax.
Our opinion did not address whether K.S.A. 12-16,102 requires a taxing subdivision to fully fund the political subdivision's share of employee benefits. It is this issue that we now consider in the context of the dispute between the City of Girard and the Girard Public Library.
In 1991, the Girard Public Library Board of Directors adopted a resolution whereby the Board agreed to "pay the same type of benefits as the other City of Girard's employees, as to equal amounts as long as the amount is met by the levy [which] levy is separate from and in addition to the general levy and fund for library operations." The levy referred to in the library resolution was K.S.A. 12-16,102 which provides, in part:
"(a) Except as provided in this section, "taxing subdivision" means any city, county, township or other political subdivision of the state of Kansas having authority to levy taxes on taxable tangible property . . . ."
"(b) Any taxing subdivision may create and establish employee benefits contribution funds for (1) the taxing subdivision or (2) any political subdivision for which a tax is levied by such taxing subdivision for the purpose of paying the employer's share of any employee benefits, exclusive of any salaries, wages or other direct payments to such employees, as may be prescribed in the ordinance or resolution of the governing body creating such funds. The taxing subdivision may receive and place in such funds any moneys from any source whatsoever which may be lawfully utilized for the purposes stated in the ordinance or resolution creating such funds, including the proceeds of tax levies authorized by law for such purposes.
"(c) The governing body of any taxing subdivision having established employee benefits funds under subsection (b) is hereby authorized to levy an annual tax upon all taxable tangible property within the taxing subdivision in an amount determined by the governing body to be necessary for the purposes for which such funds were created and to pay a portion of the principal and interest on bonds issued under the authority of K.S.A. 12-1774, and amendments thereto, by cities located in the county."(2)
Soon after the Library's resolution, the City enacted Ordinance No. 1038 which provides, in part:
"Section 1. The City of Girard, Kansas, in accordance with K.S.A. 12-16,102, does hereby create and establish an Employee Benefits Contribution Fund for the purpose of paying the City's share of employee benefits as prescribed in Section 3 of this Ordinance."
"Section 2. The City of Girard, Kansas, in accordance with K.S.A. 12-16,102, does also hereby create and establish a Library Employee Benefits Contribution Fund for the purpose of paying the Girard Public Library Board's share of employee benefits as prescribed in Section 3 of this Ordinance."
"Section 3. The employer's share of the cost of employee benefits authorized for payment from the Funds created and established by Section 1 and 2 of this ordinance shall include the following:
"(a) Social Security (FICA);
"(b) Kansas Public Employees Retirement System (KPERS);
"(c) Worker's Compensation benefits;
"(d) Employment security, unemployment compensation benefits;
"(e) Medical health and hospitalization insurance and other health care costs."(3)
It appears that the City is unhappy with the increasing number of Library employees who are eligible for the benefits identified in Section 3 of the ordinance. You indicate that in the City's 2005 budget, the City neither budgeted sufficient funds nor levied a sufficient tax to cover the cost of the Library's share. This same scenario is expected for the 2006 budget year.
The history of K.S.A. 12-16,102 is recounted in our previous opinion(4) and will not be repeated in its entirety. First enacted in 1978, its purpose was to obviate the need for cities, counties, and other taxing subdivisions to levy separate taxes for a variety of employment benefits.(5) Once created, the fund was to pay "the employer's share of any employee benefits . . . as may be prescribed in the ordinance . . . creating such fund."(6) In addition to the tax levy, the taxing subdivision could use funds from other sources.(7)
In 1983, the Legislature augmented a taxing subdivision's ability to create and fund an employee benefits contribution fund by authorizing an identical fund for certain political subdivisions.(8)
Given the purpose and the plain language of K.S.A. 12-16,102, it is our opinion that a taxing subdivision that has created an employee benefits contribution fund for the benefit of a political subdivision pursuant to K.S.A. 12-16,102 must fully fund the political subdivision's/employer's share of the employee benefit identified in the ordinance or resolution creating the fund. Such funding may come from any source that can be lawfully utilized, including the tax levy authorized in the statute.
While the fund is discretionary, once established, its funding must be at a sufficient level to satisfy the political subdivision's share of the employee benefits identified in the ordinance or resolution creating the employee benefits contribution fund.(9)
You also inquire what legal remedies may be available to require the City to pay the Library's share of employee benefits for 2005 and, possibly, 2006. Whether a particular legal remedy is appropriate will depend upon the facts and circumstances of each situation and therefore is not a topic suitable for resolution in an Attorney General opinion.
Sincerely,
Phill KlineAttorney General
Mary FeighnyAssistant Attorney General
PK:JLM:MF:jm
FOOTNOTESClick footnote number to return to corresponding location in the text.
1. K.S.A. 12-16,102(c).
2. Emphasis added.
3. Emphasis added.
4. Attorney General Opinion No. 2006-13.
5. Id. Attorney General Opinion No. 86-140.
6. L. 1978, Ch. 67, § 1(b).
7. Id.
8. L. 1983, Ch. 65, § 1.
9. See Attorney General Opinion No. 89-50 (once employee benefits contribution fund is established, taxing subdivision may not decline to levy for fund amounts necessary).

Friday, October 20, 2006

Kansas AG's Office Opines Regarding Library Employee Benefits Contribution Fund, see text below.


October 12, 2006
ATTORNEY GENERAL OPINION NO. 2006-25
Michael R. O'Neal, CounselGirard Public Library20 West 2nd Avenue, 2nd FloorP.O. Box 2977Hutchinson, Kansas 67504
Re:
Cities and Municipalities--Miscellaneous Provisions--Employee Benefits Contribution Fund in Certain Taxing Subdivisions; Tax Levy; Use of Proceeds; Funding for Employee Benefits Contribution Fund for Library Employees

Synopsis:
A taxing subdivision that has created an employee benefits contribution fund for the benefit of a political subdivision pursuant to K.S.A. 12-16,102 must fully fund the political subdivision's share of the employee benefit identified in the ordinance or resolution creating the fund. Such funding may come from any source that can be lawfully utilized, including the tax levy authorized in the statute. Cited herein: K.S.A. 12-16,102; L. 1983, Ch. 65, § 1; L. 1978, Ch. 67, § 1.

* * *
Dear Mr. O'Neal:
In Attorney General Opinion No. 2006-13 we considered K.S.A. 12-16,102, which authorizes a taxing subdivision to create an employee benefits contribution fund for a political subdivision on behalf of which the taxing subdivision levies taxes. K.S.A. 12-16,102 authorizes the taxing subdivision to levy an annual tax in an amount determined "to be necessary for the purposes for which [the] funds were created."(1) The issue addressed in the opinion was whether it was the taxing subdivision (i.e. the city) or the political subdivision (i.e. the city library) that established the amount of the annual tax. We concluded that it is the taxing subdivision that determines the amount of the annual tax.
Our opinion did not address whether K.S.A. 12-16,102 requires a taxing subdivision to fully fund the political subdivision's share of employee benefits. It is this issue that we now consider in the context of the dispute between the City of Girard and the Girard Public Library.
In 1991, the Girard Public Library Board of Directors adopted a resolution whereby the Board agreed to "pay the same type of benefits as the other City of Girard's employees, as to equal amounts as long as the amount is met by the levy [which] levy is separate from and in addition to the general levy and fund for library operations." The levy referred to in the library resolution was K.S.A. 12-16,102 which provides, in part:
"(a) Except as provided in this section, "taxing subdivision" means any city, county, township or other political subdivision of the state of Kansas having authority to levy taxes on taxable tangible property . . . ."
"(b) Any taxing subdivision may create and establish employee benefits contribution funds for (1) the taxing subdivision or (2) any political subdivision for which a tax is levied by such taxing subdivision for the purpose of paying the employer's share of any employee benefits, exclusive of any salaries, wages or other direct payments to such employees, as may be prescribed in the ordinance or resolution of the governing body creating such funds. The taxing subdivision may receive and place in such funds any moneys from any source whatsoever which may be lawfully utilized for the purposes stated in the ordinance or resolution creating such funds, including the proceeds of tax levies authorized by law for such purposes.
"(c) The governing body of any taxing subdivision having established employee benefits funds under subsection (b) is hereby authorized to levy an annual tax upon all taxable tangible property within the taxing subdivision in an amount determined by the governing body to be necessary for the purposes for which such funds were created and to pay a portion of the principal and interest on bonds issued under the authority of K.S.A. 12-1774, and amendments thereto, by cities located in the county."(2)
Soon after the Library's resolution, the City enacted Ordinance No. 1038 which provides, in part:
"Section 1. The City of Girard, Kansas, in accordance with K.S.A. 12-16,102, does hereby create and establish an Employee Benefits Contribution Fund for the purpose of paying the City's share of employee benefits as prescribed in Section 3 of this Ordinance."
"Section 2. The City of Girard, Kansas, in accordance with K.S.A. 12-16,102, does also hereby create and establish a Library Employee Benefits Contribution Fund for the purpose of paying the Girard Public Library Board's share of employee benefits as prescribed in Section 3 of this Ordinance."
"Section 3. The employer's share of the cost of employee benefits authorized for payment from the Funds created and established by Section 1 and 2 of this ordinance shall include the following:
"(a) Social Security (FICA);
"(b) Kansas Public Employees Retirement System (KPERS);
"(c) Worker's Compensation benefits;
"(d) Employment security, unemployment compensation benefits;
"(e) Medical health and hospitalization insurance and other health care costs."(3)
It appears that the City is unhappy with the increasing number of Library employees who are eligible for the benefits identified in Section 3 of the ordinance. You indicate that in the City's 2005 budget, the City neither budgeted sufficient funds nor levied a sufficient tax to cover the cost of the Library's share. This same scenario is expected for the 2006 budget year.
The history of K.S.A. 12-16,102 is recounted in our previous opinion(4) and will not be repeated in its entirety. First enacted in 1978, its purpose was to obviate the need for cities, counties, and other taxing subdivisions to levy separate taxes for a variety of employment benefits.(5) Once created, the fund was to pay "the employer's share of any employee benefits . . . as may be prescribed in the ordinance . . . creating such fund."(6) In addition to the tax levy, the taxing subdivision could use funds from other sources.(7)
In 1983, the Legislature augmented a taxing subdivision's ability to create and fund an employee benefits contribution fund by authorizing an identical fund for certain political subdivisions.(8)
Given the purpose and the plain language of K.S.A. 12-16,102, it is our opinion that a taxing subdivision that has created an employee benefits contribution fund for the benefit of a political subdivision pursuant to K.S.A. 12-16,102 must fully fund the political subdivision's/employer's share of the employee benefit identified in the ordinance or resolution creating the fund. Such funding may come from any source that can be lawfully utilized, including the tax levy authorized in the statute.
While the fund is discretionary, once established, its funding must be at a sufficient level to satisfy the political subdivision's share of the employee benefits identified in the ordinance or resolution creating the employee benefits contribution fund.(9)
You also inquire what legal remedies may be available to require the City to pay the Library's share of employee benefits for 2005 and, possibly, 2006. Whether a particular legal remedy is appropriate will depend upon the facts and circumstances of each situation and therefore is not a topic suitable for resolution in an Attorney General opinion.
Sincerely,
Phill KlineAttorney General
Mary FeighnyAssistant Attorney General
PK:JLM:MF:jm
FOOTNOTESClick footnote number to return to corresponding location in the text.
1. K.S.A. 12-16,102(c).
2. Emphasis added.
3. Emphasis added.
4. Attorney General Opinion No. 2006-13.
5. Id. Attorney General Opinion No. 86-140.
6. L. 1978, Ch. 67, § 1(b).
7. Id.
8. L. 1983, Ch. 65, § 1.
9. See Attorney General Opinion No. 89-50 (once employee benefits contribution fund is established, taxing subdivision may not decline to levy for fund amounts necessary).

Thursday, June 29, 2006

Library Sales Tax Exemption Clarified

Marc Galbraith
State Library of Kansas
300 SW 10°i Ave, Rm 343N
Topeka, KS 66612-1593

Re: Your Correspondence Dated June 21, 2006 Dear Mr. Galbraith:

You requested clarification concerning the provisions in 2006 Senate Bill 404 providing a new sales tax exemption, effective July 1, 2006, for public libraries on their sales of tangible personal property, which will be codified at new subparagraph (ooo) of K.S.A. 79-3606.

You ask what libraries are covered within the exemption, and in particular whether the exemption would include public academic libraries which also serve the general public and are supported in whole or in part with tax money, and for which there are not-for-profit organizations whose purpose is to raise funds for or provide services or other benefits for those same academic libraries. The libraries described above appear to fit within the new exemption.

You also ask what tangible personal property is included in the exemption. Sales of tangible personal property by public libraries or not-for-profit organizations whose purpose is to raise funds for such libraries are included in the exemption. This would cover not only sales of books and other library reading material but also pencils, paper, coffee cups and book bags.

You further ask about the types of sales and number of sales covered by the new exemption. The new exemption places no limitations on the number of sales. It would include public library book sales, whether sponsored by the public library or a library friends group, regardless of how many sales took place within a year. It would exempt proceeds from the sale of library books and related material from an ongoing sale in a shop/cafe or in "booktiques," as long as the sale is made by a public library or not-for-profit organization whose purpose is to raise funds for or provide services or other benefits to such public library, such as a library friends group.

Finally, you ask whether the library must secure 501(c)(3) status in order to claim the exemption. The statutory language requires that library must serve the general public and must be supported all or in part by tax dollars, in order to qualify for the exemption on its sales of tangible personal property. It does not require that the library obtain 501(c)(3) status. However, in order for sales on behalf of a public library to qualify for the exemption, the organization conducting the sale must be able to verify its not-for-profit status and show that its purpose is to raise funds for the public library or to provide services or other benefits to the public library. Status as a 501(c)(3) organization for those purposes would provide such verification for the not-for-profit organization.

I trust this addresses the questions you raised. Please let me know if you have additional questions.

Very truly yours,

Richard L. Cram

Monday, June 26, 2006

Libraries Ask about Unconcealed Weapons

While the Kansas Legislature recently passed legislation making it illegal to carry a concealed weapon in a library, some librarians have asked about the status of Kansas law regarding unconcealed weapons and whether or not it is legal to bring unconcealed weapons into a library.

The short answer to this question is that Kansas statutes are silent with regard to unconcealed weapons.

That means there is no state law that makes it illegal to carry an unconcealed weapon in Kansas; therefore, it is presumably legal to carry a firearm or gun on your person, so long as it is visible.

The longer answer to this question is that local governments can regulate such activity by ordinance. Generally speaking then, the question of whether it is legal or illegal to carry an unconcealed weapon or firearm in a library has to be answered at the local level. In fact, a number of cities in Kansas have passed such ordinances. Libraries should inquire with their local city attorney, or prosecutor, as to whether their city has such an ordinance.