K.S.A. 79-2988(b)(2)’s use of “shall” is mandatory. As a result, a governing body of a taxing subdivision may not levy a tax rate in excess of the revenue neutral rate where the county clerk fails to timely send out the required notice to the taxpayers pursuant to K.S.A. 79-2988(b)(2).
Source: KS AG Opinion No. 2023-08
