22 Mar 2024 Kansas Statehouse Insider – Week 11
The 2024 Kansas legislative session is quickly winding down. Friday, March 22 is the last day for most committees to meet and consider bills this session.
On Monday, March 25, the House and Senate will begin marathon sessions of floor debate on various bills, punctuated with joint conference committees between the chambers to discuss final language on specific bills. As this year is the second year of our state’s two-year legislative biennium, any bill which does not become law this year will no longer be a live bill.
Governor Laura Kelly’s core focus this session has been on expanding Medicaid in the state. Although House and Senate leadership have been relatively aligned in their opposition to expansion, both the House and Senate allowed hearings on the issue this week. The Senate held an informational hearing on the issue, while the House held a hearing on Governor Kelly’s expansion bill before a standing-room-only crowd. Following the hearing, the House Health Committee failed to take further action on the bill before the bill was referred to a committee that never meets.
In addition, the Senate has passed a $25 billion budget bill for the upcoming fiscal year. The House passed a similar-sized budget on a vote of 91-32. Leaders from the two budget committees will soon meet to discuss the terms of a final agreed budget.
The House Tax Committee advanced its version of a comprehensive tax relief bill this week. The bill is similar to the bill passed by the Senate last week, except the House bill does not include the controversial single individual income tax rate provision, and the estimated cost of the House version is substantially lower than the Senate’s.
The Senate was unable to move its foreign land purchase bill this week, and that bill will die in committee. Any additional action on the issue this year will be focused on the House bill.
Key 2024 Legislative Deadlines
March 28 – Last day for activity on non-exempt bills in either Chamber
April 5 – First Adjournment
April 29 – Veto Session Begins
April 30 – Anticipated End of Veto Session
Elevator Safety Act
HB 2826 would amend the Elevator Safety Act. The bill would amend the definition of elevator, licensure requirements, inspection and testing requirements and adoption of rules and regulations. The House Commerce Committee held a hearing on the bill. The committee amended the bill and placed the contents of the bill into Senate Bill 143, creating House Substitute for Senate Bill 143, before passing it out of committee. The bill, as amended, did not impact the existing exemption for elevators within grain elevators and biofuel facilities. Status: The bill will likely be brought up for consideration by the House next week. Following passage by the House the bill will go to the Senate on a motion to concur or nonconcur.
Train Set Back Distance
There may be a motion in a Transportation Conference Committee next week to place language in a bill adopting federal set back distance standards for stored rolling stock which would be a minimum distance of 250 feet from the near-edge railroad crossing.
Kansas Agricultural Remediation Reimbursement
House Bill 2477 seeks to amend the agricultural chemical environmental remediation reimbursement program by increasing the maximum reimbursement from the fund from $200,000 to $300,000 for each eligible facility. The House passed the bill on a vote of 110-1. This week, the Senate Committee on Agriculture and Natural Resources amended the bill to increase the $1,000 deductible to $2,000. The committee also updated the names of legislative committees that receive an annual report, and clarified the calculation formula on how applicants are to be reimbursed from the fund. Status: The full Senate will consider the bill next week.
Rules and Regulations
House Bill 2648 was introduced to revise the rules and regulations procedure for state agencies to increase protections for industry against burdensome, restrictive, and expensive regulations, or regulations which exceed legislative intent. The bill requires agencies proposing new regulations with an economic impact greater than $1 million over the first five years to introduce, and pass, a bill by the full legislature. The House passed the bill on a vote of 82-36. This week, the Senate Commerce Committee passed the bill out of committee without amendment. Status: The bill will be considered by the full Senate next week.
CDL Military Training Waiver
SB 462 and HB 2679 would authorize the director of vehicles to waive the knowledge and skills test for driving a commercial vehicle for an applicant that provides evidence that such applicant qualifies for the military even exchange program for commercial driver’s licenses. The House passed HB 2679 on a vote of 120-0. The Senate passed SB 462 unanimously. The House Transportation Committee amended SB 462 to add in the contents of HB 2682, a bill that would disqualify a person’s commercial vehicle driving privileges when such person is in noncompliance with the federal motor carriers safety administration’s drug and alcohol clearinghouse. The House Transportation Committee passed SB 462, as amended, out of committee favorably. Status: The bill will likely be brought up for consideration by the House next week. Following passage by the House the bill will go to the Senate on a motion to concur or nonconcur.
Personal Property Tax Renditions
Senate Bill 8 would reduce penalties for the late filing, or failure to file, personal property renditions annually to the county appraiser. The bill would allow county appraisers to waive late penalties, and to set penalties aside if the machinery and equipment was previously classified as real property. The House Tax Committee placed the contents of the bill into House Sub for SB 127 and passed the bill out of committee. Status: The bill is on the House calendar and may receive further action during a tax conference committee.
Nuisance Abatement
In 2021, Senate Bill 52 was enacted to grant the Sedgwick County Commission authority to order the abatement of nuisances in unincorporated areas of the county, and to recover any costs incurred from the landowner. That law specifically excludes agribusiness facilities. This year, the Senate passed Senate Bill 362 which removes a sunset provision in the Sedgwick County law. Following passage by the Senate, the House Committee on Local Government passed SB 362 without amendment. In addition, Senate Bill 162 would create a similar nuisance abatement authority in Riley County and Crawford County. This bill includes the agribusiness exemption in the Sedgwick County law and an amendment strengthening that exemption. After passage by the Senate, the House Committee on Local Government passed SB 162 without amendment. Status: SB 162 and SB 362 are now on the full House calendar for consideration.
Utility Legislation
- HB 2527 would make significant changes concerning Evergy’s cost recovery to prepare for the planned construction of a new natural gas energy generating facility. The bill would authorize the electric public utility to recover certain expenses from depreciation and construction work in progress. It would also authorize economic development electric rates for certain large electric customers, limit the time that such rates may be implemented, and extend the timeline for the state corporation commission to make a ratemaking determination and treatment prior to the utility constructing or acquiring a stake in a transmission or electric generation facility. The House adopted an agreed amendment between Evergy and ratepayer groups. The Senate Utilities Committee further amended the bill to say that, after July 1, 2024, any reduced levels of revenue by the utility could not be recovered from ratepayers. Status: The bill now goes to the full Senate for consideration.
- HB 2588 would, among other things, increase the capacity limitation for the total amount of facilities subject to “net metering” that may operate within the service territory of investor-owned electric utilities. Find more information on the bill here. The Senate Utilities Committee amended the bill and passed it out as amended. Status: The bill now goes to the full Senate for consideration.
- SB 455 would authorize electric public utilities to retain certain electric generating facilities in the utility’s rate base. The bill includes language from SB 456 establishing a presumption against retirement of fossil fuel-fired electric generating units. The Senate passed the bill 28-9. The House Committee on Energy and Utilities amended the bill and passed it out favorably. The bill was amended to add a presumption for nuclear power generation as well as fossil-fuel. Status: The bill now goes to the full House for consideration.
- This week, the House Energy Committee held an informational hearing on the issue of high, and growing, transmission delivery costs for energy. Individuals from the Kansas Corporation Commission, the Southwest Power Pool, Midwest Energy, and Kansans for Lower Electric Rates presented. Find a recording of the hearing here: Kansas State Legislature.
Budget Bills
The House and Senate have each passed budget bills for fiscal years ending 2024, 2025, 2026, and 2027. The Senate Budget bill, SB 514, includes expenditures totaling $25.1 billion, including $10.2 billion in state general funds (SGF), in fiscal year 2025. This would be an all funds decrease of 1 percent, but an SGF increase of $311.3 million, or 3.1 percent, above fiscal year 2024. The budget would spend about $1.9 billion on general government services, $8.6 billion on human services, $4.3 billion on higher education, $2.3 billion on transportation and $6.5 billion on K-12 education but without new money for special education. Some specific expenditures include money to fight the fentanyl crisis, build a new cancer research facility, fund passenger rail service and airports, fund the World Cup in Kansas City, and purchase a new plane for the Kansas Highway Patrol. The bill also includes more than $174 million for a 5 percent pay raise for state employees, increases Medicaid reimbursements for hospitals and childcare, and earmarks about $16 million to send National Guard troops to the Texas border and a budget proviso directing the governor to send the guard there to fight issues related to illegal immigration. The House budget bill, Sub HB 2273, would spend $25.1 billion, including $10.4 billion SGF, in fiscal year 2025. This is an all funds decrease of $207.1 million, or 0.8 percent, but an SGF increase of $412 million above fiscal year 2024. Status: A Joint Conference Committee on the budget will begin on Monday, March 25, and the final language will be placed into Senate Bill 28.
Credit Card Surcharge Notice Requirements
S Sub HB 2247 would, among other things, allow retailers to collect a surcharge on a customer who elects to use a credit card as payment if the retailer discloses the amount of such surcharge through a clear and conspicuous notice to the customer in advance of the transaction either at the point of sale or point of entry. The Senate passed the bill 33-6. This week, the House voted to concur with the Senate amendments on the bill on a vote of 111-1. Status: The bill now goes to Governor Kelly for consideration.
Private Pesticide Applicator Certification
Introduced by the Kansas Dept. of Agriculture (KDA), HB 2607 would amend the Kansas pesticide law following changes made by the EPA to their agency pesticide applicator regulations which Kansas is now also required to adopt to maintain authority to regulate the industry. Failure to receive EPA’s ongoing approval of KDA’s proposed updates to the Kansas pesticide law could jeopardize the agency’s authority to regulate pesticide applications in the state. The bill would, among other things, establish new training requirements and supervision requirements for pesticide applicators of restricted use pesticides. The bill would also grant KDA civil and criminal penalty authority on commercial applicators and private applicators. The House amended the bill multiple times. One amendment reduced the agency’s maximum civil penalty authority on businesses and individuals to $500 per violation. The House passed the bill on a vote of 118-1. The Senate Agriculture Committee further amended the bill to change the maximum civil penalty for business that violate the act to $5,000 (the amount in current law), while setting the maximum civil penalty on individuals at $500. The amendment also allows applicators to utilize escrow accounts and surety bonds to demonstrate financial responsibility. An additional amendment allows family applicators to apply pesticides at 16 years of age under direct supervision rather than at 17. Status: The bill was passed out of committee and now goes to the full Senate for consideration.
Train Length Legislation
Introduced last year, SB 271 would have created a maximum train length of 8500 feet and required railroads to maintain a minimum distance of 250 feet between a near-edge railroad crossing and stored railroad rolling stock. Status: After referral to the House Commerce Committee this week, the contents of the bill were removed and replaced with language prohibiting aerial drones from countries of concern.
Two-Man Train Crews
SB 402 was introduced to prohibit KDOT from regulating crew sizes for class II and class III railroads. Status: No action was taken, and this bill is no longer a live bill this year.
Comprehensive Tax Relief
Senate: Last week, the Senate passed Senate Bill 539 which would set a single income tax rate for individuals, increase the standard deduction and the personal exemption, exempt social security income from taxation, increase the residential property tax exemption from the statewide school levy (from $40k to $100k), and establish a 0 percent sales tax on food beginning on July 1, 2024. The bill would reduce taxes by $1.86 billion over the next three years. Governor Kelly vetoed a previous tax bill that contained the single income tax rate provision and is likely to do so again on any similar legislation sent to her.
House: This week, the House Tax Committee passed House Substitute for Senate Bill 300, a bill that would lower individual income tax rates, increase the standard deduction and personal exemption, increase the income tax modification for Social Security income, increase the residential property tax exemption from the statewide school levy (from $40k to $80k), decrease the ad valorem mills collected for schools (to 18 mills, currently 20 mills), and abolish the local ad valorem tax reduction fund. The bill is estimated to reduce taxes by $1.27 billion over three years. Status: These bills will likely advance to a Tax Conference Committee between the House and the Senate for final discussions on a tax relief package.
Single Sales Factor Apportionment
The state department of revenue (KDOR) introduced two bills this year (HB 2796 and SB 507) that would have required corporate taxpayers to use a single-sales factor apportionment formula beginning Jan. 1, 2025. These bills included market-based sourcing provisions and were essentially revenue neutral to the state. Industry stakeholders had introduced an alternative bill in HB 2798 which would have allowed for a two-year “election phase-in” of the single-sales factor apportionment formula. The bill also included provisions to offset potential increases in tax liability for some companies, such as a “New Jersey model” tax credit for deferred tax liability. The estimated cost to the state for this bill was $162 million in 2025, $87 million in 2026, and $8 million in 2027. Most of this cost is due to the delayed adoption and deferred corporate tax deduction provision and the tax liability off-set provision. The Senate Tax Committee held a hearing on SB 507, and the House Tax Committee held hearings on HB 2796 and HB 2798. Status: While neither committee ultimately took final action on these bills, stakeholders were encouraged by the Tax Committee Chairs to pursue new legislation next year.
SALT Parity
HB 2465 would amend the SALT Parity Act to clarify the determination of taxable income of an electing pass-through entity, and to provide for the passing-through of tax credits to electing pass-through entity owners. The bill clarifies that an electing pass-through entity would be subject to tax equal to 5.7 percent of the sum of each resident and nonresident electing pass-through entity’s income attributable to Kansas; and each resident electing passthrough entity owner’s pro rata or distributive share of the electing pass-through entity’s income not attributable to Kansas. The changes would be applied retroactively to tax year 2022. The Senate passed the bill 38-2. Status: The bill may be given further consideration in a tax conference committee.
Net Operating Loss Subtraction Modification
HB 2465 would create a subtraction modification allowing taxpayers who carried back federal net operating losses in tax years 2018 through 2020 pursuant to the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act to subtract such amounts from their income for purposes of determining Kansas adjusted gross income. Taxpayers would be permitted to carry forward such net operating loss for up to 20 years if the amount exceeds the Kansas adjusted gross income of the taxpayer. The bill would extend the deadline for eligible taxpayers to file amended returns for tax years 2018 through 2020 until April 15, 2025.The Senate passed the bill out on a vote of 38-2. Status: The bill may be given further consideration in a tax conference committee.
Property Tax Relief
House Bill 2815 would repeal the local ad valorem tax reduction fund (LAVTRF) and reduce, by two mills, the 20 mills in dedicated state funding for public education. It was indicated that the two-mill reduction would save homeowners an average of $36/year. In addition, House Concurrent Resolution 5025 proposes an amendment to the Kansas Constitution to determine valuations of residential property based on the average fair market value of the 10 prior years; and SCR 1611 would propose a Kansas Constitutional amendment to limit, for property tax purposes, the valuation growth of any real property to 4 percent per year. Status: The House Tax Committee held hearings on these bills but took no further action.
Commercial Property Valuations Under IRC 1031
SB 311 would require that the sale price or value at which a property sells or transfers ownership in a federal Internal Revenue Code Section 1031 exchange would not be considered an indicator of fair market value or as a factor in arriving at fair market value for property tax valuation purposes. Federal Internal Revenue Code Section 1031 exchange transactions would not be used as comparable sales for valuation purposes or as valid sales for purposes of sales ratio studies conducted by the Director of Property Valuation at the Department of Revenue. Proponents argued that commercial properties should be valued at fair market value and not on the amount of potential income the property can generate. The Senate Tax Committee held a hearing on the bill during the 2023 legislative session. The Senate passed the bill on a vote of 21-19. Status: The bill may receive further consideration during a tax conference committee.
Economic Development Program Repeal
This week, the Senate Tax Committee held a hearing on SB 546, a bill that would decrease the corporate income tax rate but also discontinue tax credits of the high performance incentive program (HPIP), discontinue payroll withholding tax benefits of the promoting employment across Kansas (PEAK) act, and repeal unused tax credits. The hearing brought many opponents from industry, but only two proponents – both from conservative think tanks which seek to repeal tax credits to reach a 0 percent corporate income tax rate. Status: The committee will meet on Monday, for its final meeting, to take final action on bills. If there is a motion to pass this bill out of committee, it will likely be amended to remove the HPIP/PEAK provisions and retain only the corporate income tax reductions. Stakeholders may put together a task force this summer to look at modifying the programs.
Foreign Ownership of Real Property
The legislature has considered multiple bills this year to increase oversight of “foreign adversaries” or “countries of concern” in Kansas. The Senate Committee on Federal and State Affairs held a hearing on it bill, SB 446. After multiple amendments, the bill continued to lack sufficient support to be passed out of committee. The House Committee on Commerce amended and passed out it bill, HB 2766, which would prohibit principals from countries of concern from holding or acquiring, any interest in real property in this state within 150 miles of a military installation. As amended, the bill exempts those individuals and properties that were previously verified by the federal interagency Committee on Foreign Investment in the United States. The committee placed the contents of the bill into House Sub for SB 172. Status: The full House will debate the bill next week. If passed by the House, this bill will be sent to the Senate for a motion to either concur or nonconcur with the House amendments.
Drone Technology Critical Components
House Bill 2820 was introduced to prohibit the acquisition of critical components of drone technology from countries of concern and require the divesture of such technology. The bill would prohibit a government agency from purchasing, acquiring, or otherwise using any drone or any related services or equipment if the critical components were produced in any country of concern or produced or owned by any foreign principal. This week, the House Commerce Committee held a hearing on the bill. The committee amended the bill to include a new drone rehabilitation reimbursement fund to help government agencies replace their current drones. The bill was amended to impact ariel drones only and not ground drones. The Committee placed the contents of the bill into Hse Sub for SB 271 and passed the bill out of committee. Status: The full House will debate the bill next week. If passed by the House, this bill will be sent to the Senate for a motion to either concur or nonconcur with the House amendments.
Animal and Ag Facilities Protection
HB 2816 would prohibit entering or remaining on, and knowingly making false statements to gain access to, animal facilities and field crop production areas. The bill would amend current law to apply to physical trespass or making a false statement on an employment application to gain entry into an animal or ag research facility. The bill was introduced in response to the 10th Circuit U.S. Court of Appeals decision which found unconstitutional parts of a law intended to keep undercover investigators off the property of animal facilities with the intent of exposing certain activities at the facility. The House passed the bill 99-24. This week, the Senate Committee on Agriculture took action on a companion bill, SB 389. The committee removed the contents of House Bill 2407 and inserting the contents of SB 389 into that bill, creating Senate Substitute for House Bill 2407. Status: The Senate will consider Sen Sub HB 2407. Following passage by the Senate, the bill will go to the House on a motion to concur or nonconcur.
Conservation District Funding
House Bill 2800 would amend current law pertaining to conservation districts. The bill would increase the cap on the amount of funding disbursed to conservation districts from $25,000, to $50,000, beginning in FY 2025. Additionally, the bill would provide an increased matching basis for state funding disbursed to conservation districts ($2 state funding to $1 county funding) based on amounts allocated by the board of county commissioners. The House passed the bill 120-3. Status: The bill may be given further consideration in a conference committee.
Workers Compensation Benefits
Senate Bill 430 was introduced to provide comprehensive amendments to the workers compensation law and is presented as a compromise bill between industry and labor stakeholders. Among other things, the bill would increase lifetime benefit maximums and modernize elements of the administrative process. Find more specific information here. The Senate passed the bill on a unanimous vote. The House Commerce Committee passed the bill out of committee. Status: The House will debate this bill next week, and many amendments are likely to be offered.
Unemployment Insurance
House Bill 2570 would make comprehensive changes to the Kansas employment security law, including defining “benefit year”, “temporary unemployment” and other terms. It would also require electronic filing for certain employers, establish qualifications for employment security board of review candidates, extend the deadline for new accounts following business acquisitions, make certain changes to the employer rate schedules, enable employers to report claimant work search issues, confirm legislative coordinating council oversight for the new unemployment insurance information technology system implementation, authorize the secretary to grant temporary unemployment, require the secretary to annually publish certain data, and abolish the employment security interest assessment fund. The bill is likely to provide more than 97 percent of Kansas employers immediate savings in their unemployment tax payments. Find a detailed summary of the substitute bill here. The Senate Commerce Committee amended the bill to address an issue concerning forgiveness of companies with large negative balances and then passed it out favorably. Status: The bill now goes to the full Senate for consideration.
Remote Worker Grace Period
House Bill 2420 would allow a grace period for remote workers regarding paycheck withholding requirements, establish withholding requirements for employees who work in multiple states, and determine employer penalties for not complying with these requirements. The bill would exempt certain employees who perform employment duties in more than one state from income tax withholding and reporting requirements unless the earnings occurred in the state of the employee’s residence, or in a state that the employee performed employment duties for more than 30 days during the calendar year. The bill has no cost to the state. The House Tax Committee held a hearing on the bill, but no further action was taken. Status: The bill might be considered within a tax conference committee report in the coming weeks.
Underground Petroleum Storage Tank Permits
Senate Bill 336 would remove the requirement for underground storage tank operating permits to be renewed annually. Following passage by the Senate, the House passed the bill on a vote of 121-1. Status: The bill now goes to the Governor for consideration.
Retailer Sales Tax Collection Tax Credit
SB 41 would create a sales and use tax remittance credit for retailers. The bill is intended to compensate retailers, in part, for their work in collecting and remitting sales taxes to the state. The credit would be an amount equal to 1.5 percent of the amount of sales and use tax being remitted by the retailer, with a monthly cap of $300 per retailer. Status: The bill is on the Senate Calendar pending further consideration.
Third-Party Funded Litigation
House Bill 2510 was introduced to require disclosure of third parties that fund litigation and allow for joint liability of costs and sanctions against third-party funded litigants. It would also require certain discovery disclosures and payment of certain costs for nonparty subpoenas. The House Judiciary Committee amended the bill and passed it out of committee favorably. The amendment was described as exempting nonprofit 3rd parties from the requirements of the bill. This week, the Senate Judiciary Committee held a hearing on the bill and passed it out favorably. Status: The bill is likely to be debated on the Senate floor next week.
Defining Lead-Free Pipes and Amending Solid Waste Management Fund
Senate Bill 331 would also amend the solid waste management fund, administered by KDHE, to allow it to be used to reimburse counties or cities who conduct programs for the collection of “agricultural pesticide wastes” along with other household hazardous wastes. After passage by the Senate, the bill was heard and approved by the House Committee on Water. Status: The bill is now on the House calendar for consideration.
Underground Petroleum Storage Tank Permits
Senate Bill 336 would remove the requirement for underground storage tank operating permits to be renewed annually. The bill was approved by the Senate and the House. Status: This week, Governor Laura Kelly signed the bill into law.
House Water Committee Update
During its final meeting this week, the House Water Committee received an informational presentation from the Kansas Geological Survey.
LEMA Corrective Controls
House Bill 2634 would allow MYFA-like flexibility in an IGUCA or LEMA that is established or amended by an order of the Chief Engineer. Such flexibility is currently only allowed in water conservation areas (WCA). The bill would provide an additional corrective control provision for the chief engineer to consider when issuing orders of designations for local enhanced managements areas and intensive groundwater use control areas. The House passed the bill on a unanimous vote. Status: This week, the Senate Committee on Agriculture and Natural Resources passed the bill out favorably without amendment, and placed it on the Senate Consent Calendar due to its non-controversial nature.
Water Structure Licensing Fees
The Kansas Dept. of Agriculture requested introduction of HB 2526 which would install graduated agency inspections of dams, based on hazard level, and provide KDA civil penalty authority for non-compliance. The bill would also allow KDA to assess registration fees and increase permit fees. The bill was referred to the House Committee on Appropriations but did not receive a hearing.
Irrigation District Board Elections
Senate Bill 524 would amend current law pertaining to the election of members of the board of directors of irrigation districts, which are not a part of groundwater management districts. The bill would amend the terms of office of board members to include a three-year term, if established by the board of directors by passage of a resolution. The Senate Ways and Means passed the bill out of Committee. Status: The bill is on the Senate calendar pending further action.
Medicaid Expansion in Kansas
While House and Senate leadership strongly oppose Medicaid expansion in Kansas, Governor Kelly has made expansion a top policy priority for her administration. Status: Last week, for the first time since 2020 – the Legislature held hearings on the issue. The House Committee on Health and Human Services held a hearing on its Medicaid expansion bill, HB 2556, and the Senate held an informational hearing on the issue through a joint meeting of the Senate Committee on Public Health and Welfare and Senate Committee on Ways and Means. No further action was taken on the issue.
Other Bills of Interest
SB 376 extends the single city port authority income tax credit. Hearing in Senate Tax
SB 474 eliminating the administrative ordinance restriction in the city initiative statute
SB 484 Providing property tax exemptions for off-road vehicles
SB 516 Exempting certain elevators owned by nonprofit organizations from annual elevator safety act inspection
HB 2684 authorizing cities to propose an earnings tax for ballot question
HB 2795 excluding the state mandated 20 mills levied by a school district from the revenue neutral rate
HB 2797 full transferability of tax credits for investments in certain qualified business facilities
HCR 5017 constitutional amendment to grant counties home rule powers
HCR 5021 constitutional amendment to reduce ad valorem residential property assessment to 9 percent
HCR 5022 constitutional amendment classifying all-terrain vehicles for tax purposes
HCR 5024 constitutional amendment reserving the power of initiative to the people of Kansas
HCR 5025 constitutional amendment creating a ten year average for determining fair market value of residential properties