There is hereby created a fund to be known as the Special Liability Fund, in accordance with the provisions of K.S.A. 1980 Supp. 75-6110, such fund to be utilized as both an operating fund and a reserve fund, as hereinafter set forth.

(Code 1991, 1-601)

To the maximum extent possible, all expenses involved in the payment of claims, insurance premiums, legal fees and other direct and indirect costs resulting from the implementation of the Kansas governmental tort claims act shall be paid from the special liability fund. Any expenditures from this fund shall be disbursed in the same manner as other expenditures of the city, provided that any claim for damages shall first be approved by the governing body.

(K.S.A. 75-6103; 6114; Ord. 346, Sec. 1; Code 1991, 1-602)

Moneys not immediately needed pursuant to section 1-802 shall be invested and gradually accumulate a reserve fund of not less than $100.00, which amount shall be in addition to the annual estimated costs of said section 1-802.

(Code 1991, 1-603)

A special tax on tangible personal property shall be levied in 1981, and in each year thereafter, in an amount to be determined in the annual budget, the revenue of which shall be placed in the Special Liability Fund.

(Code 1991, 1-604)

The annual budget of expenditures for each department or function of the city shall include an amount for tort liability expense, which amount shall be credited as an expense to such fund and account and as a receipt of the special liability fund.

(Code 1991, 1-605)