BEFORE THE COURT OF TAX APPEALS OF THE STATE OF KANSAS NO-FUND WARRANT (K.S.A. 79-2938 and K.S.A. 79-2939) APPLICANT:
(For State of Kansas use only)
__________________________________________ Applicant Name (Owner of Record) __________________________________________ Applicant Address (Street or Box No.) __________________________________________ City State Zip Applicant Phone #:(____)_____________________ Applicant E-mail: ___________________________ Fee:_____________ Rec. Date:________ ATTORNEY OR REPRESENTATIVE: (If applicable)* __________________________________________ Representative Name Title __________________________________________ Representative Address __________________________________________ City State Zip Atty/Rep Phone #:(_____)_____________________ No Fee:__________ Amt Rec.__________ Ck #______________ Reason: ___________
County: ___________________________________ Issue warrants pursuant to: ____K.S.A. 79-2938 or _____K.S.A. 79-2939
NFW issuance amount: $______________________ Fund Name: ________________________________
CTA-NFW (Rev. 7/08)
No-Fund Warrant Application KSA 79-2938 & KSA 79-2939 Page 2 of 3
Explain why the events giving rise to this request could not have been foreseen at the time the budget for the current fiscal year was prepared. _____________________________________________________________________________ _____________________________________________________________________________ _____________________________________________________________________________
Explain why current budgetary expenditures cannot be sufficiently reduced during the remainder of this budget year to meet this unforeseen expense. _____________________________________________________________________________ _____________________________________________________________________________ _____________________________________________________________________________
The equalized assessed tangible valuation of our taxing district during the previous tax year was $___________________, and the levy limit for this fund as per K.S.A._____________ is __________________________ mills, of which_________________were levied in the previous year. Enclose: a. A complete copy of the budget as prepared and adopted for the current budget year. A copy of the published budget is not sufficient. b. Filing fee of $50. VERIFICATION We, the undersigned officers of above named applicant, hereby state upon our oaths that we have read this application to the best of our knowledge the facts set out are true, and we request that said applicant be authorized to issue No-Fund Warrants in the amount herein set out. ______________________________ ______________________________ ______________________________ ______________________________ ______________________________ ______________________________
(If the governing body is composed of three members or less, a majority must sign. Three-fourths must sign if it is composed of more than three.)
State of ____________________ County of __________________
This instrument was acknowledged before me on __________ by ______________________________.
_____________________________________ Signature of Notary Public
My appointment expires: ________________
No-Fund Warrant Application KSA 79-2938 & KSA 79-2939 Page 3 of 3
NO-FUND WARRANT K.S.A. 79-2938 and K.S.A. 79-2939 INSTRUCTIONS
K.S.A. 79-2938. "Whenever during the current budget year it becomes apparent to the governing body of any taxing district that because of unforeseen circumstances the revenues of the current budget year for any fund are insufficient to finance the adopted budget of expenditures for such fund for the current budget year, the governing body may make application to the court of tax appeals for authority to issue warrants to pay for such budgeted expenditures. . . ." K.S.A. 79-2939. "Whenever there is an unforeseen occurrence which causes an expense in any fund of any municipality or other taxing district which could not have been anticipated at the time the budget for the current budget year was prepared, and by reason of such unforeseen occurrence the governing body of any such municipality or taxing district is of the opinion that it will be impossible to pay for such unforeseen expense and pay for the imperative functions of the fund without incurring indebtedness in excess of the adopted budget of expenditures for the current budget year, the governing body may make application to the court of tax appeals for authority to issue no-fund warrants to pay for such unforeseen expense. . . ."
The application for authority to issue no-fund warrants should be made before the expenditure is made.
K.S.A. 79-2938 and K.S.A. 79-2939 provide for limitations as to the amount of no-fund warrants that the Court of Tax Appeals may authorize.
This form along with the applicable attachments and filing fee should be mailed to:
Court of Tax Appeals Docking State Office Building 915 SW Harrison Ste 451 Topeka, KS 66612-1505
The Court of Tax Appeals is required to hold a hearing on the application. The Applicant is required to publish notice of the hearing in two issues of a newspaper of general circulation within the taxing district requesting such authority with the last publication being at least ten (10) days prior to the hearing. The Notice of Hearing is provided by the Court to the Applicant after application is made to the Court of Tax Appeals, however it is the Applicant's responsibility to have the Notice of Hearing published and to pay the costs of publication. A certified Affidavit of Publication must be submitted by the Applicant to the Court of Tax Appeals before the hearing.