**K.A.R.
40-10-16.**** Firefighters relief act; fund
allocation****.** (a) The annual redetermination
allocation shall be calculated using a formula based on the population and the assessed
tangible property valuation of the area served by the association that requests
redetermination in relation to the population and the assessed tangible
property valuation of the state. The assessed
tangible property valuation of the area served by the association and the state
to be used in the formula shall be as reported by the Kansas department of revenue’s
statistical report of property assessment and taxation for the year during
which redetermination is requested. The populations
of the area served by the association and the state to be used in the formula shall
be those population totals certified by the Kansas secretary of state for the
year during which redetermination is requested.

(b) The following
formula shall be used to calculate a new base allocation percentage for the
association that requests redetermination:

(1) The assessed
tangible property valuation of the area served by the association shall be divided
by the assessed tangible property valuation of the state, and the quotient shall
be divided by two to form one-half of the new base allocation percentage.

(2) The
population of the area served by the association shall be divided by the
population of the state, and the quotient shall be divided by two to form the
second half of the new base allocation percentage.

(3) The sum of
the amounts calculated in paragraphs (b)(1) and (2)
shall be the new base allocation percentage for the association.

(c) The next
distribution of firefighters relief funds following a redetermination shall be
computed as follows:

(1) The new base
allocation percentage for each association that was redetermined
shall be added to the new base allocation percentage of any associations eligible
for the distribution that were new or merged since the last distribution and
the prior year’s allocation percentage for all other active associations.

(2) The sum
computed in paragraph (c)(1) shall be divided into
100.

(3) The quotient
computed in paragraph (c)(2) shall be multiplied by each new base allocation
percentage for associations that were redetermined,
new, or merged in the prior year and each prior year’s allocation percentage
for other associations to receive distributions so that the total of all
percentages of associations eligible for the distribution equals 100.

(d) The allocation
formula prescribed by this regulation shall also be used when distributions are
determined for new or merged associations.
Any association that has failed to qualify for funds for two consecutive
years may resume participation as a new association by submitting the
information required by K.A.R. 40-10-2(d) and K.S.A. 40-1706(a), and amendments
thereto. (Authorized by K.S.A. 40-1707(g);
implementing K.S.A. 2010 Supp. 40-1706; effective May 27, 2011.)