Kansas Statutes Annotated

K.S.A. § 10-1102 (2026)

Citation of act; cash basis for municipalities

✓ current as of May 2026

Find cases: SyfertCases citing this section KS-LEGkslegislature.org JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

10-1102. Citation of act; cash basis for municipalities. (a) K.S.A. 10-1101 through 10-1122, and amendments thereto, shall be known and may be cited as the cash-basis law.

(b) All municipalities are required to pay or refinance their valid indebtedness as provided in the cash-basis law, in the manner and at the times herein set forth, and to contract no indebtedness after May 1, 1933, except as provided by the cash-basis law. It is hereby declared that the purpose of this act is to provide for the funding and payment of all legal debts and obligations except present bonded indebtedness of all municipalities and for the future conduct of the financial affairs of such municipality upon a cash basis.

History: L. 1933, ch. 319, § 2; L. 2003, ch. 25, § 1; April 10.

Notes of Decisions

Cited in 4 cases, 1983–2015 · leading case: Kansas Bd. of Regents v. Pittsburg State Univ. Chapter, 667 P.2d 306 (Kan. 1983).

Sort: Relevance Newest Treatment

Kansas Bd. of Regents v. Pittsburg State Univ. Chapter, 667 P.2d 306 (Kan. 1983). · cites it 2× “Any memorandum of agreement relating to conditions of employment entered into may be executed for a maximum period of three (3) years, notwithstanding the provisions of the cash basis law as contained in K.S.A. 10-1102 et seq. and the budget law as contained in K.”

Greenlee v. Bd. of Cnty. Commissioners, 740 P.2d 606 (Kan. 1987). “K.S.A. 10-1102 declares that the purpose of the cash-basis law is to provide for the funding and payment of all legal debts and obligations and for the future conduct of the financial affairs of such municipality upon a cash basis.”

Unified Sch. Dist. No. 207 v. Northland Nat'l Bank, 887 P.2d 1138 (Kan. Ct. App. 1994). “K.S.A. 10-1102. The statutoiy definition of a municipality includes a school district.”

Gilhaus v. Gardner Edgerton Unified Sch. Dist. No. 231, 138 F. Supp. 3d 1228 (D. Kan. 2015). “§ 10-1102(b); . K.S.A. § 10-1110(a). . K.”

— K.S.A. § 10-1102(b) — 1 case

Gilhaus v. Gardner Edgerton Unified Sch. Dist. No. 231, 138 F. Supp. 3d 1228 (D. Kan. 2015). “§ 10-1102(b); . K.S.A. § 10-1110(a). . K.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.