COMMITTEE SUBSTITUTE FOR ORDINANCE NO. 040257

Levying a maintenance tax for the Fiscal Year 2004-2005 upon all real estate, exclusive of the improvements thereon, not exempt by law from general taxation, in the East Park District in Kansas City, Missouri, for the purpose of maintaining, adorning, constructing, repairing and otherwise improving the parks, parkways, boulevards, roads and grounds located in the East Park District, and providing for the manner of payment and collecting of said special assessment, pursuant to Section 60 of Article III of the Charter of Kansas City.

WHEREAS, on March 9, 2004, the Board of Parks and Recreation Commissioners of Kansas City, Missouri, adopted Resolution No. 26024, copy of which is attached hereto and by reference made a part hereof, recommending to the City Council through the City Manager, that a maintenance tax be levied upon the real estate, exclusive of the improvements thereon, in the EAST PARK DISTRICT for the Fiscal Year 2004-2005, for the purpose of maintaining, adorning, constructing, repairing and otherwise improving the parks, parkways, boulevards, roads and grounds located in the EAST PARK DISTRICT 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 EAST PARK DISTRICT in Kansas City, Missouri, the Board of Parks and Recreation Commissioners has recommended to the City Council, for the Fiscal Year 2004-2005, the levy of a maintenance tax of fifty cents ($.50) on each hundred dollars of the assessed value upon real estate not exempted by law from taxation herein imposed, exclusive of buildings and improvements thereon, in the EAST PARK DISTRICT, in Kansas City, Missouri, and that the maintenance tax be levied according to the valuation and assessment of real estate in the EAST PARK DISTRICT for the Fiscal Year 2004-2005.

Section 2. That for the purpose of maintaining, adorning, constructing, repairing and otherwise improving the parks, parkways, boulevards, roads and grounds located in the EAST PARK DISTRICT in Kansas City, Missouri, 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 not exempted by law from taxation herein imposed, exclusive of buildings and improvements thereon, in the EAST PARK DISTRICT, in Kansas City, Missouri, is hereby levied according to the valuation and assessment of real estate in the EAST PARK DISTRICT for the Fiscal Year 2004-2005 pursuant to Section 60 of Article III of the Charter of Kansas City.

Section 3. The maintenance tax hereby levied shall be entered and extended by the Commissioner of Accounts against each tract or parcel of land in the EAST PARK DISTRICT liable for the tax, and shall be a lien thereon 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 the

Charter and ordinances for entering, extending and collecting of general City taxes on that real property. The maintenance tax hereby 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 the Charter and ordinances 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 hereby 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 interest and penalties accrued thereon may be collected by suit in the manner prescribed by Section 383, Article XII, of the City Charter, except in the case of such suit, the amount of said assessment and the description thereof shall be evidenced by certificate of the City Treasurer, instead of by special tax bill.

Section 5. The maintenance taxes hereby levied are subject to adjustment upon receipt of equalized assessments and the extension, billing and collection thereof shall be effected in the same manner as that of the general City taxes, anything to the contrary herein notwithstanding.

Section 6. It shall be the duty of the City Treasurer to keep a separate account of all the taxes levied and collected under this ordinance, and to deposit the moneys collected in the banks or banking institutions of the City having a contract with the City for deposit and safekeeping of the funds of Kansas City, pursuant to the Charter and ordinances of Kansas City; and all interest on the moneys collected under this ordinance and deposited, if any, paid to the City shall be credited to and become a part of the maintenance tax fund and shall be used for the same purposes for which this assessment is made.

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Approved as to form and legality:

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Heather A. Brown

Assistant City Attorney