Kansas Statutes Annotated

K.S.A. § 76-6b01 (2026)

Tax levy for institutions of higher education; apportionment; proceeds to state treasurer; disposition

✓ current as of May 2026
Find cases: SyfertCases citing this section KS-LEGkslegislature.org JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

76-6b01. Tax levy for institutions of higher education; apportionment; proceeds to state treasurer; disposition. (a) There is hereby levied in the year 2025 a state tax of 1 mill upon all tangible property in this state that is subject to ad valorem taxation. Such tax levy shall be in addition to all other state tax levies authorized by law. Such tax levy shall be for the use and benefit of the state institutions of higher education. The proceeds of such tax levy shall be apportioned in accordance with this act.

(b) The county treasurer of each county shall make the proceeds of the tax levy provided for in this section available to the state treasurer immediately upon collection. When available the state treasurer shall withdraw from each county the proceeds of the taxes raised by such tax levy. Upon such withdrawal the state treasurer shall deposit the same in the state treasury and shall credit the same as provided in K.S.A. 76-6b02, and amendments thereto.

History: L. 1941, ch. 388, § 1; L. 1949, ch. 458, § 1; L. 1955, ch. 382, § 1; L. 1957, ch. 501, § 3; L. 1961, ch. 430, § 1; L. 1965, ch. 484, § 1; L. 1974, ch. 414, § 1; L. 1983, ch. 305, § 1; L. 2003, ch. 146, § 12; L. 2025, ch. 71, § 1; July 1.

Notes of Decisions
Cited in 2 cases, 1982–1993 · leading case: Von Ruden v. Miller, 642 P.2d 91 (Kan. 1982).
Von Ruden v. Miller, 642 P.2d 91 (Kan. 1982). · cites it 2× “Illustrative thereof is K.S.A. 76-6b01 which provides: "There is hereby levied an annual permanent state tax of one mill upon all tangible property in this state which is subject to ad valorem taxation, and such tax levy shall be made each year until changed by statute.”
State Ex Rel. Stephan v. Kansas Dep't of Revenue, 856 P.2d 151 (Kan. 1993). “” The property tax revenues at issue are those pursuant to K.S.A. 76-6b01 (statewide mill levy to support state institutions of higher education), 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.