March 13, 2007

ATTORNEY GENERAL OPINION NO. 2007- 7

The Honorable Doug Gatewood

State Representative, 1st District

State Capitol, Room 135-N

Topeka, Kansas 66612

Re:	Schools--Special Provisions Relating to Assessed Valuation and Taxation for School District Purposes-Racetrack Gaming Facilities or Lottery Gaming Facilities in Cherokee County

Synopsis:	Enactment of a Kansas expanded lottery act in any year would serve as the initial trigger for applicability of K.S.A. 2006 Supp. 72-6624. However, even with the passage of an expanded lottery act, the provisions of K.S.A. 2006 Supp. 72-6624 will not become effective until such time as a racetrack gaming facility or lottery facility, as defined by that as yet non-existent expanded lottery act is located in Cherokee County. Cited herein: K.S.A. 2006 Supp. 72-6624.

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Dear Representative Gatewood:

As State Representative to the 1st District you ask whether subsection (c) of K.S.A. 2006 Supp. 72-66241 limits the application of that statute to passage of the Kansas Expanded Lottery Act in 2006, or whether passage of such an act in a later year triggers application of the statute's provisions.

K.S.A. 2006 Supp. 72-6624(b) provides that "for purposes of computing the assessed valuation of school districts for the payment, distribution or allocation of state aid and the levying of school taxes," one fourth of the assessed valuation of any racing or lottery gaming facility is to be assigned to each of the four school districts located within Cherokee County. However, this provision does "not apply if the property is not or ceases to be used as a racetrack gaming facility or a lottery gaming facility under the Kansas expanded lottery act."2

Although various bills titled "the Kansas expanded lottery act" were introduced in the 2006 legislative session, none of them were enacted into law; thus, you question whether passage of an act with that title in a later year would trigger the statute's application.

Based on the judicially sanctioned concept that "what the legislature may do absolutely it may do conditionally,"3 in our opinion a subsequent enactment of a Kansas expanded lottery act could serve as the initial trigger for applicability of K.S.A. 2006 Supp. 72-6624. Of course, applicability of the provisions of K.S.A. 2006 Supp. 72-6624 would also be contingent upon there actually being a racetrack gaming facility or lottery facility located in Cherokee County.

Sincerely,

Paul J. Morrison

Attorney General

Camille Nohe

Assistant Attorney General

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