ORDINANCE NO. 100193

Levying a maintenance tax for Fiscal Year 2010-11 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 16, 2010 the Board of Parks and Recreation Commissioners adopted Resolution No. 28759, 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 2010-11, 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 2010-11.

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 2010-11.

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 City’s 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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I hereby certify that there is a balance, otherwise unencumbered, to the credit of the appropriation to which the foregoing expenditure is to be charged, and a cash balance, otherwise unencumbered, in the treasury, to the credit of the fund from which payment is to be made, each sufficient to meet the obligation hereby incurred.

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Randall J. Landes

Director of Finance

Approved as to form and legality:

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William Geary

Assistant City Attorney