ORDINANCE NO. 220196
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Setting the rates for the trafficway maintenance tax, the park and boulevard maintenance tax, and the boulevards and parkways front foot assessment at $0.00 for Fiscal Year 2022-23 in accordance with Section 68-582 of the Code of Ordinances
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WHEREAS, at the election held on August 7, 2012, the voters of the City of Kansas City, Missouri, approved a park sales tax of 1/2 cent authorized by Section 644.032 of the Revised Statutes of Missouri for the purpose of providing for the maintenance and operations of local parks, parkways, boulevards and community centers, to become effective January 1, 2013; and
WHEREAS, in approving the park sales tax at the August 7, 2012, election, the voters directed that the City cease billing and collecting the trafficway maintenance tax, the park and boulevard maintenance tax, and the boulevards and parkways front foot assessment by setting the assessment for each at $0.00 effective January 1, 2013, and for each following year for as long as the park sales tax is in effect; and
WHEREAS, upon approval of the park sales tax on August 7, 2012, Section 68-582 of the Code of Ordinances was adopted, requiring that, beginning January 1, 2013, and each year thereafter when levies are set by the City Council as part of its annual budget deliberations, the City Council will adopt appropriate ordinances that establish the park and boulevard maintenance taxes and trafficway maintenance taxes at $0.00, and establish the boulevards and parkways front foot assessments at $0.00; and
WHEREAS, at their meeting held on January 25, 2022, the Board of Parks and Recreation Commissioners passed a resolution recommending to the City Council that the assessment for the park and boulevard maintenance tax and the boulevards and parkways front foot assessment each be set as $0.00 for Fiscal Year 2022-23; 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 under the control and management of the Board of Parks and Recreation Commissioners, a maintenance tax of $0.00 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 2022-23.
Section 2. That for the purpose of maintaining, repairing, and otherwise improving the boulevards, parkways, roads, streets, avenues and highways under the control and management of the Board of Parks and Recreation, there is levied for Fiscal Year 2022-23, a special assessment of $0.00 per lineal foot on all lots, tracts, and parcels of land, abutting the boulevards, parkways, roads, streets, avenues and highways under the control and management of the Board of Parks and Recreation Commissioners.
Section 3. 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 Sections 2-1934, 2-1935 and 2-1936, respectively, of the Code of Ordinances, a special assessment of $0.00 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 for Fiscal Year 2022-23 as to all real estate listed on the books for taxation for general City purposes.
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Approved as to form and legality:
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Chivonne Scott
Assistant City Attorney