A community college’s taxing district is established and limited by statute. The Legislature has not granted community colleges the authority to remove or transfer territory from one community college district to another. If one of the two community colleges in Montgomery County closed, the other one cannot absorb the closed college’s taxing district because no statutory mechanism exists to do so. Once a community college closes, its taxing district no longer exists, and the territory within that taxing district is no longer be part of a community college district. Another community college could seek to add territory from the defunct community college district provided it complies with the applicable statutory provisions.
Read more: Kansas Attorney General Opinion 2026-9
