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Volume 44 - Issue 4 - January 23, 2025

State of Kansas

Attorney General

Opinion 2024-4

Re: Taxation – Income Tax – Tax credit for graduates of aerospace and aviation-related educational programs and employers of program graduates; definitions

Synopsis: To be a “qualified employer” for purposes of the Kansas Aviation/Aerospace Tax Credit, an entity’s “principal business activity” must “involve[] the aviation sector.” This means that an entity’s primary or predominant business activities must be closely related to the aviation sector. The fact that Wichita State University has some connections to the aviation sector does not make it a “qualified employer” when those ties do not predominate over its other business activities. Cited herein: K.S.A. 79-32,290; 79-32,293. Issued July 2, 2024. KK/DC

Opinion 2024-5

Re: Vacancy in office of commissioner; Vacancies created by increase in number of districts; Governor; Election options

Synopsis: The expedited process in subsections (b) and (c) of the former version of K.S.A. 19-203a only applied when county commissioner vacancies were to be filled at a special election. Issued July 23, 2024. KK/DB

Opinion 2024-6

Re: Elections; Independent and Other Nominations Certificates; Acceptance of Multiple Nominations Prohibited; Acceptance of One Nomination

Synopsis: According to K.S.A. 25-306(a) no person is eligible to accept the nomination of more than one party for the same office. Moreover, according to K.S.A. 25-306e, if a person is nominated by more than one party, the person must designate which party nomination the person accepts. Issued August 15, 2024. KK/AP

Opinion 2024-7

Re: Cities and Municipalities – Additions, Vacation and Lot Frontage – Annexation by Cities – Definitions – Conditions Which Permit Unilateral Annexation – Exceptions

Synopsis: Absent the consent of the land owner, a city may not annex any un-platted tract of agricultural land that is part of a larger tract of land of at least 21 acres. Cited herein: K.S.A. 12-519; 12-520. Issued September 6, 2024. KK/KW

Opinion 2024-8

Re: Cities of the Third Class – Government by Mayor and Council and General Laws Applicable to Cities of the Third Class – General Provisions; Cities of Third Class

Cities of the Second Class – Government by Mayor and Council and General Laws Applicable to Cities of the Second Class – General Provisions; Change in Classification of City from City of Third Class to City of Second Class

Cities of the First Class – Government by Mayor and Council and General Laws – General Provisions; Change in Classification of City from City of Second Class to City of First Class

Synopsis: K.S.A. 15-101, K.S.A. 14-101, and K.S.A. 13-101 do not provide for reclassifying a city based on a decrease in population. But K.S.A. 14-901 does allow for a city of the second class to be reclassified as a city of the third class if the population falls to 1,000 or less and a majority of voters approve of the reclassification. There is no similar mechanism for reclassifying a city of the first class to a city of the second class.

We are unaware of any circumstances under which a city might have become a city of the first class without having attained a population of 15,000. It appears that every existing city of the first class has been determined to have had a population of more than 15,000 at some point in its history.

In appropriate circumstances, an action in mandamus or quo warranto could be brought in the name of the State to challenge a city’s classification. In addition, the question of a city’s classification could be raised in a declaratory judgment action by a party with standing or in the context of another dispute.

The enactment of K.S.A. 13-101 in 1903 did not require existing cities of the first class to recertify that they had a population of over 15,000 and obtain a new gubernatorial proclamation in order to maintain their status as cities of the first class.

Cited herein: K.S.A. 11-201; 12-345; 13-101; 14-101; 14-901; 15-101; 25-4143; 60-1701. Issued December 18, 2024. KK/DC

Kris W. Kobach
Attorney General

Doc. No. 052800

Secretary of State Seal