Kansas Statutes Annotated

K.S.A. § 73-407 (2026)

Same; trustees; special fund for maintenance of memorial; tax levy, use of proceeds; lease of building

✓ current as of May 2026
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73-407. Same; trustees; special fund for maintenance of memorial; tax levy, use of proceeds; lease of building. The management and control of a county building shall be vested in a board of three trustees to be appointed by the county commissioners, and if a city building, shall be appointed by the mayor of the city. Such trustees shall be residents of the county or city wherein the building is located except that at least two of the trustees shall have seen service in the army, navy or marine corps of the United States in time of war. One trustee shall be appointed for one year, one trustee for two years and one trustee for three years, and thereafter each trustee shall be appointed for three years. Trustees shall serve without compensation and shall make annual reports and recommendations to the proper county and the city officials.

The expense of maintenance of the memorial shall be paid out of the general fund of the county or city, or out of a special fund. Counties or cities are authorized to make a levy upon all taxable tangible property in the county or city for such purpose 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. The board of trustees shall have full authority to lease all or any part of the building for hire to any person or persons desiring to lease the same for a term not to exceed one year at a time and fix the rate and terms upon which the charge shall be made and collected therefor. The board of trustees of any such memorial in any city of the second class located in a county with a population of not less than 12,000 and not more than 15,000 and having an assessed tangible valuation of not less than $32,000,000 and not more than $35,000,000 is hereby authorized to lease all or any part of the memorial to the Kansas national guard for a term of not to exceed 10 years and to fix the rate and terms upon which the charge shall be made and collected therefor. The board of trustees of any such memorial in any city having a commission form of government, and a population of more than 150,000, shall have full authority to lease any suitable portion or portions of the building to any concessionaire desiring to lease the same, for a term of not to exceed 10 years, and to fix the rate and terms upon which the charge shall be made and collected therefor.

History: L. 1921, ch. 256, § 8; L. 1923, ch. 213, § 1; R.S. 1923, 73-407; L. 1925, ch. 247, § 1; L. 1929, ch. 252, § 1; L. 1947, ch. 391, § 1; L. 1965, ch. 432, § 1; L. 1969, ch. 364, § 1; L. 1970, ch. 69, § 20; L. 1979, ch. 52, § 189; L. 1999, ch. 154, § 45; May 27.

Notes of Decisions
Cited in 3 cases, 1980–2007 · leading case: Farha v. City of Wichita, 161 P.3d 717 (Kan. 2007).
Farha v. City of Wichita, 161 P.3d 717 (Kan. 2007). · cites it 4× “73-407, transferring management of a particular memorial building from the board of trustees to its own City Commission.”
City of Junction City v. Griffin, 607 P.2d 459 (Kan. 1980). · cites it 2× “In the opinion it was pointed out that 73-407 was not uniformly applicable to all cities because it permitted three variations in methods of raising funds which were dependent on the size of the cities involved.”
Blevins v. Hiebert, 795 P.2d 325 (Kan. 1990). · cites it 2× “The question presented was whether K.S.A. 73-407 was uniformly applicable to all cities.”
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