(a)   Purpose and Authority. The Excise Tax levied by this section on the act of platting real property in the City has for its purpose the raising of general revenues to be used for general City projects or General Fund operations as approved by the Governing Body during the adoption of the City’s annual budget. The City’s authority to levy this Excise Tax is derived from the Article 12, Section 5 of the Kansas Constitution, and K.S.A. 12-137 and 12-138.

(b)   Definitions.

(1)   Applicant means the person, firm, partnership, joint venture or corporation, including predecessors in interest or ownership, that seeks to exercise the privilege of engaging in the business of platting real property in the City by applying for approval of a Plat.

(2)   Area means the gross area of the real property included in a Plat for which approval is sought, measured in square feet less the area described below in Section 4.

(3)   City means the City of Lake Quivira, Kansas.

(4)   Director means the agent or planning consultant designated by the City.

(5)   Plat means a recordable final plat giving the location and dimensions of land as one or more lots, blocks, tracts or parcels, and meeting the requirements of the Ordinances and Resolutions of the City of Lake Quivira and the Kansas statutes.

(6)   Tax means the excise tax levied by this Section as passed by Ordinance of the City of Lake Quivira.

(7)   Tax Rate means the rate of taxation applied to the area expressed in dollars per square foot.

(c)   Levy and Payment of Tax. A Tax is hereby levied on the act of platting real property in the City. The Tax Rate shall be Twenty-One and One-Half Cents (21.5¢) per square foot of Area. The Area shall be determined by the Director in the manner set forth herein. Every Applicant shall pay a Tax equal to the Area times the Tax Rate to the City Clerk before the Mayor signs the copies of the approved Plat to be recorded with the Register of Deeds of Johnson County, Kansas. No Plat shall be recorded until the Applicant has paid the applicable Tax. The Tax shall be paid in cash or by certified check. The City Clerk shall deliver Tax payments received to the City Treasurer for deposit in the City’s general fund.

(d)   Deductions and Exceptions from Area. For the purposes of calculating the Tax, the Area shall not include:

(1)   Land dedicated on the Plat as a public park and accepted by the City.

(2)   Land included in a replat of a recorded subdivision, where the replat does not increase the number of lots nor the area in the recorded subdivision to be replatted. However, this shall not include lot splits.

(e)   Procedures for Calculating Tax. The decision of the Director on the Area calculation may be appealed to the Governing Body by the Applicant prior to the Governing Body’s consideration of the Plat. The notice of appeal shall be in writing filed with the City Clerk and shall state with particularity the decision being appealed and the manner in which and the reason why the Applicant believes the Area was incorrectly calculated and what the Applicant believes are the correct calculations. The Governing Body’s consideration of an appeal shall be limited to determining the accuracy of the calculated Area. The decision of the Governing Body shall be made based strictly on the provisions of this Code.

(Ord. 218; Code 2022)

(a)   Pursuant to its authority set out in K.S.A. 12-1,117, there is hereby created a fund in the City entitled Equipment Reserve Fund to finance the acquisition of equipment. For purposes of this section, equipment shall include machinery, vehicles and other equipment or personal property including, but not limited to computer hardware and software, which the City is authorized to purchase for municipal purposes. Said Equipment Reserve Fund shall account for moneys which may be budgeted and transferred to such fund from any source which may be lawfully utilized for such purpose.

(b)   No moneys shall be credited to the Equipment Reserve Fund except as may be budgeted annually or transferred by the annual budget from other funds. The Equipment Reserve Fund shall not thereafter be subject to the provisions of K.S.A. 79-2925 to 79-2937, inclusive and amendments thereto.

(c)   Moneys in the Equipment Reserve Fund may be invested in accordance with the provisions of K.S.A. 10-131, and amendments thereto, with interest thereon credited to such fund.

(d)   If the City determines that money which has been transferred to the Equipment Reserve Fund, or any part thereof, is not needed for the purposes of which it was so transferred, the City, by adoption of a resolution, may transfer the amount not needed to the general fund or other fund from which it was derived, and such transfer and expenditure thereof shall be subject to the budget requirements of state law.

(Ord. 278; Code 2022)

(a)   Pursuant to its authority set out in K.S.A. 12-1,118, there is hereby created a fund in the City entitled Capital Improvement Reserve Fund to finance the repair, restoration and rehabilitation of existing public facilities. Moneys in this fund may be used to finance, in whole or in part, any public improvement need as set forth in the Capital Improvement Plan as adopted by the Governing Body of the City, including the repair, restoration and rehabilitation of existing public facilities.

(b)   The Governing Body of the City shall approve and maintain a multi-year capital improvement plan setting forth the public improvement and infrastructure needs of the City on a prioritized basis.

(c)   Disbursements from such fund may be made for engineering and other advance public improvement plans and studies and reimbursements may be made to the fund from bond proceeds, special assessments or state or federal aid available for the completed project.

(d)   Said Capital Improvement Reserve Fund shall account for moneys which may be budgeted and transferred to such fund from any source which may be lawfully utilized for such purpose.

(e)   The amounts credited to, and the amount on hand in, such Capital Improvement Reserve Fund and the amount expended therefrom shall be reported and reflected during the budget process for the information of the residents.

(f)    Moneys in such Capital Improvement Reserve Fund may be invested in accordance with the provisions of K.S.A. 10-131, and amendments thereto, with interest thereon credited to such fund.

(g)   If the Governing Body determines that money which has been transferred to such Capital Improvement Reserve Fund or any part thereof is not needed for the purposes for which so transferred, the Governing Body, by adoption of a Resolution, may transfer such amount not needed to the general or other fund from which it was derived and such transfer and expenditure thereof shall be subject to the budget requirement provisions of K.S.A. 79-2925 to 79-2937, inclusive, and amendments thereto.

(h)   Except for such reimbursed expenses, no moneys shall be credited to such Capital Improvement Reserve Fund except as may be budgeted annually, or transferred by the annual budget from other funds. Such fund shall not thereafter be subject to the provisions of K.S.A. 79-2925 to 79-2937, inclusive, and amendments thereto.

(i)    Moneys in the Capital Improvement Reserve Fund may be invested in accordance with the provisions of K.S.A. 10-131, and amendments thereto, with interest thereon credited to such fund.

(j)    If the Governing Body determines that money which has been transferred to such Capital Improvement Reserve Fund or any part thereof is not needed for the purposes for which so transferred, the Governing Body, by adoption of a Resolution, may transfer such amount not needed to the general or other fund from which it was derived and such transfer and expenditure thereof shall be subject to the budget requirement provisions of K.S.A. 79-2925 to 79-2937, inclusive, and amendments thereto.

(Ord. 279; Code 2022)