Kansas Code § 12-16,108

State grants or loans to municipalities; definitions
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When used in this act:
(a) "Municipality" means any city, county, township, school district or other political subdivision of the state;
(b) "state agency" means any department, authority, office or other governmental agency of this state which is authorized by law to make state grants or loans to a municipality;
(c) "state grants or loans" means financial aid, gifts, grants or other payments to a municipality made pursuant to a written agreement by a state agency, including moneys loaned to a municipality, with or without interest, whether such money is derived from state or federal revenue sources or from moneys borrowed by the state or its agencies as authorized by law.

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