Division of the Budget
Landon State Office Building Phone: (785) 296-2436
900 SW Jackson Street, Room 504 larry.campbell@ks.gov
Topeka, KS 66612 Division of the Budget http://budget.kansas.gov
Adam Proffitt, Director Laura Kelly, Governor


February 1, 2021


The Honorable Carolyn McGinn, Chairperson
Senate Committee on Local Government
Statehouse, Room 541C-E
Topeka, Kansas 66612
Dear Senator McGinn:
SUBJECT: Fiscal Note for SB 97 by Senate Committee on Local Government
In accordance with KSA 75-3715a, the following fiscal note concerning SB 97 is
respectfully submitted to your committee.
SB 97 would amend existing law concerning cemetery corporations to include a definition
for “purposes of sepulture,” which includes, but is not limited to, interment of human remains and
cemetery, mortuary, and embalming facilities, as well as any other purposes and uses necessary.
Adding this definition would broaden the purposes for which cemetery property could be used.
The bill would also makes a number of technical corrections.
According to the Secretary of State, enactment of SB 97 is not expected to have a fiscal
effect on agency operations. The Kansas Association of Counties indicates that enactment of the
bill would not have a fiscal effect on counties.


Sincerely,

Adam Proffitt
Director of the Budget

cc: Jay Hall, Association of Counties
Sandy Tompkins, Office of the Secretary of State
Wendi Stark, League of Municipalities

Statutes affected:
As introduced: 17-1310, 17-1301c