ORDINANCE NO. 100195
Levying a special assessment upon
all real estate, exclusive of improvements, not exempt by law from general
taxation in the North, East and West Trafficway Districts for the purpose of
maintaining, improving and repairing the trafficways, and providing for the
manner of payment and collecting the special assessment.
WHEREAS, the
Council finds and determines that the real estate subject to the special
assessment made in this ordinance receives a special benefit in at least the
amount of the assessment, and that the amount of the special assessment does
not exceed the actual cost of maintenance, repair and improvements for which
the assessment is levied and used; NOW, THEREFORE
BE IT ORDAINED BY THE COUNCIL OF
KANSAS CITY:
Section 1. That
there is hereby levied upon all real estate, exclusive of all improvements, not
exempt by law from general taxation in the North, East and West Trafficway
Districts, as established in section 2-1934, 2-1935 and 2-1936, respectively,
of the Code of Ordinances, a special assessment of twenty-five cents ($.25) on
each hundred dollars of the assessed value of real estate, exclusive of
improvements, the assessed value to be the same as shown by the books of the
Director of Finance for the assessment of real estate in the North, East and
West Trafficway Districts made for general City purposes in the year as to all
real estate listed on the books for taxation for general City purposes.
Section 2. The
special assessments levied and made in each trafficway district shall be used
for the purpose of maintaining, improving, and repairing the trafficways of
that district.
Section 3. The
special assessment levied shall be entered and extended by the Director of
Finance against each tract or parcel of land in the North, East and West
Trafficway Districts liable to such assessment, and shall be a lien thereon
from the effective date of this ordinance and 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 real property,
except that no rebate shall be deducted or allowed from the assessment in any
case. The special assessment 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 governing the entering, extending, payment, collection and the sale for
nonpayment of general taxes of the City, shall, as far as practicable, govern
the entering, extending, collection and the sale for nonpayment of the special
assessment 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
Missouri, then the amount of the assessment in default with accrued interest
and penalties may be collected by suit, except in the case of such suit, the
amount and description of the assessment shall be evidenced by certificate of
the Director of Finance, instead of by special tax bill.
Section 5. The
special assessment is levied subject to adjustment upon receipt of equalized
assessments. The extension, billing and collection of the special assessment
shall be accomplished in the same manner as that of the general taxes of the
City.
Section 6. It
shall be the duty of the Director of Finance to keep a separate account of all
the assessments 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.
_____________________________________________
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.
___________________________________
Randall
J. Landes
Director
of Finance
Approved
as to form and legality:
___________________________________
William
Geary
Assistant City Attorney