ORDINANCE NO. 080253
Levying a maintenance tax for
Fiscal Year 2008-09 upon all real estate, exclusive of improvements, not exempt
by law from general taxation, for the purpose of maintaining, adorning,
constructing, repairing and otherwise improving the parks, parkways, boulevards,
roads and grounds, and providing for the manner of payment and collecting the
special assessment.
WHEREAS, on
February 19, 2008 the Board of Parks and Recreation Commissioners adopted
Resolution No. 28216, a copy of which is attached, recommending a maintenance
tax be levied upon the real estate, exclusive of improvements, for the purpose
of maintaining, adorning, constructing, repairing and otherwise improving the
parks, parkways, boulevards, roads and grounds which are under the control and
management of the Board of Parks and Recreation Commissioners of the City; NOW,
THEREFORE,
BE IT ORDAINED BY THE COUNCIL OF KANSAS CITY:
Section 1. That
for the purpose of maintaining, adorning, constructing, repairing and otherwise
improving the parks, parkways, boulevards, roads and grounds located in the
City the Board of Parks and Recreation Commissioners has recommended to the
City Council, for Fiscal Year 2008-09, the levy of a maintenance tax of fifty
cents ($.50) on each hundred dollars of the assessed value be levied upon real
estate not exempted by law from taxation, exclusive of buildings and
improvements, and that the maintenance tax be levied according to the valuation
and assessment of real estate for Fiscal Year 2008-09.
Section 2. That
for the purpose of maintaining, adorning, constructing, repairing and otherwise
improving the parks, parkways, boulevards, roads and grounds located in the
City under the control and management of the Board of Parks and Recreation
Commissioners, a maintenance tax of fifty cents ($.50) on each hundred dollars
of the assessed value upon real estate, exclusive of buildings and
improvements, not exempted by law from taxation is imposed and levied according
to the valuation and assessment of real estate for Fiscal Year 2008-09.
Section 3. The
maintenance tax levied shall be entered and extended by the Director of Finance
against each tract or parcel of land liable for the tax, and shall be a lien on
the property from the effective date of this ordinance and shall be payable and
collectible in the same manner and at the same time, as far as practicable, as
is provided by law for entering, extending and collecting general City taxes on
that real property. The maintenance tax levied shall become delinquent at the
same time, and when delinquent shall bear the same rate of interest and be
subject to the same penalties as provided by law in the case of delinquent
general City taxes.
Section 4. The
laws and ordinances governing the entering, extending, payment, collection and
the sale for nonpayment of general taxes of the City, shall, as far as
practicable, apply to the maintenance tax levied, provided that if a sale of
any land to enforce the collection of this assessment is contrary to the public
policy or laws of this state, then the amount of the assessment in default with
accrued interest and penalties, including fees provided by Section 817,
Charter, may be collected by suit in the manner prescribed by law, except in
the case of such suit, the amount of the assessment and the description thereof
shall be evidenced by certificate of the Director of Finance, instead of by
special tax bill.
Section 5. The
maintenance taxes levied are subject to adjustment upon receipt of equalized
assessments and the extension, billing and collection shall be accomplished in
the same manner as that of the general City taxes.
Section 6. It
shall be the duty of the Director of Finance to keep a separate account of all
the taxes levied and collected. When collected the moneys shall be deposited in
the banks or banking institutions having a contract with the City for deposit
and safekeeping of the Citys funds. All interest received from the depository
shall be credited to and become a part of the maintenance tax fund, and shall
be used for the same purposes for which this levy is made.
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Approved as to
form and legality:
_________________________________
William Geary
Assistant City Attorney