United States — Kansas
Kansas Statutes § 1-321 Definitions.
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This provision defines terms used in chapter 1 of the Kansas Statutes Annotated.
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United States — Kansas Statutes
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United States — Kansas
Kansas Statutes § 1-322 Practice privilege; requirements; conditions; disciplinary actions.
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Out-of-state CPAs may get Kansas practice privileges if their qualifications meet the stated requirements, but they must accept board jurisdiction and certain practice limits.
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Kansas Statutes § 1-401 Certified public accountants; ownership of working papers; client communications, privileged, exception; availability of documents and information for peer reviews and board investigations.
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Certified public accountants keep ownership of working papers, and client communications are generally privileged unless an exception applies.
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Kansas Statutes § 1-402 Liability for professional negligence; restrictions.
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Certain CPA-authorized persons and related personnel are not liable for civil damages for negligence in professional accounting services unless one of two client-identification and reliance exceptions applies.
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Kansas Statutes § 1-403 Same; effect on common law.
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This provision says the act is not meant to change existing common law liability rules unless the statute says otherwise.
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Kansas Statutes § 1-501 Peer review; firm registration; board oversight; waivers; privileged information; closed sessions of the board; immunity.
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The board may require peer review for firms that provide attest services, and firms with a first peer-review report must notify the board, register, and file a completion letter on time.
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Kansas Statutes § 10-1001 Bonds to be lien on realty.
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Legally authorized bonds issued by a county or township election become a lien on the real estate in that county or township.
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Kansas Statutes § 10-1002 Change of boundary as affecting taxation to pay bonds previously issued.
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If land or a person is moved into a county or township by a boundary change, it cannot be taxed to pay bonds that were already lawfully issued there.
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Kansas Statutes § 10-1003 Property detached by such change.
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Property detached from a county or township by a boundary change remains taxable to pay earlier authorized bonds and interest.
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Kansas Statutes § 10-1004 Taxes upon detached realty.
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A county clerk must certify the tax rate for detached real estate to the clerk of the county where the land was attached, and that county must levy, collect, and pay over the tax.
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Kansas Statutes § 10-1005 Cancellation of bonds after final judgment.
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County, township, and municipal bonds on which final judgment is rendered must be canceled in open court and returned by the clerk to the clerk of the proper county, city, or township.
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Kansas Statutes § 10-1006 Sinking fund used to purchase bonds.
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If a county, city, township, or school district has sinking funds and outstanding unmatured bonds, its proper officers may use the funds to buy, pay, and cancel those bonds.
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Kansas Statutes § 10-1007a Annual statement of indebtedness of municipality to county clerk; contents; deadlines.
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Municipal recording officers must file an annual debt statement with the county clerk by July 31.
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Kansas Statutes § 10-1008 Bonds as claim against property.
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Bonds lawfully authorized and issued by township voters are a claim against township property for payment of principal and interest.
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Kansas Statutes § 10-1009 Municipal bonds or obligations; interest rates; limitation.
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Kansas municipalities and taxing subdivisions must cap bond interest rates at the stated yield-plus percentage limits.
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Kansas Statutes § 10-101 "Municipality" defined.
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This provision defines “municipality” for this chapter and related amendments as every corporation and quasi corporation empowered to issue bonds paid by taxes.
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Kansas Statutes § 10-1010 Certain terms construed to mean "state treasurer."
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In statutes about certain bonds or temporary notes, references to "state auditor" or "auditor of state" mean "state treasurer."
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Kansas Statutes § 10-102 "Municipal bonds" defined.
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This provision defines “municipal bonds” for chapter 10, with an exception for railroad aid bonds.
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Kansas Statutes § 10-103 Terms and denominations of municipal bonds.
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Municipal bonds must follow limits on installments, final maturity, interest rate, and denomination; a narrow federal-sale exception allows up to 40 years and some additional form choices.
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Kansas Statutes § 10-104 Limitations on improvement bonds; partial issuance, when.
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Improvement bonds may not be issued in payment for a public improvement if the amount received would exceed the improvement’s actual cost and expense.
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