CHAPTER 105
HOUSE BILL No. 2949
An Act concerning cities and counties; relating to
transportation development districts;
amending K.S.A. 12-194 and 25-432 and repealing the
existing sections.
Be it enacted by the Legislature of the State of Kansas:
New Section 1. (a) This section and
sections 2 through 9, and amend-
ments thereto, shall be known and may be cited as the
transportation
development district act.
(b) The powers conferred by this act are
for public uses and purposes
for which public money may be expended.
New Sec. 2. As used in this
act:
(a) ``Acquire'' means the acquisition of
property or interests in prop-
erty by purchase, gift, condemnation or other lawful means and may
in-
clude the acquisition of existing property and projects already
owned by
a municipality.
(b) ``Bonds'' means special obligation
bonds or special obligation
notes payable solely from the sources described in section 7, and
amend-
ments thereto, issued by a municipality in accordance with the
provisions
of this act.
(c) ``Consultant'' means engineers,
architects, planners, attorneys and
other persons deemed competent to advise and assist the governing
body
in planning and making of projects.
(d) ``Cost'' means (1) all costs
necessarily incurred for the preparation
of preliminary reports, the preparation of plans and
specifications, the
preparation and publication of notices of hearings, resolutions,
ordinances
and other proceedings, necessary fees and expenses of consultants
and
interest accrued on borrowed money during the period of
construction
together with the cost of land, materials, labor and other lawful
expenses
incurred in planning and doing any project and may include a charge
of
not to exceed 5% of the total cost of a project or the cost of work
done
by the municipality to reimburse the municipality for the services
ren-
dered by the municipality in the administration and supervision of
such
project by its general officers; and (2) in the case of property
and projects
already owned by the municipality and previously financed by the
issu-
ance of revenue bonds, ``cost'' means the principal amount of such
out-
standing revenue bonds plus the amount of matured interest,
interest
maturing within 90 days, plus the amount of any call premium or
purchase
premium required.
(e) ``District'' means a transportation
development district created
pursuant to this act.
(f) ``Governing body'' means the
governing body of a city or the board
of county commissioners of a county.
(g) ``Municipality'' means any city or
county.
(h) ``Newspaper'' means the official
newspaper of the municipality.
(i) ``Project'' means any project or
undertaking to improve any bridge,
street, road, highway access road, interchange, intersection,
signing, sig-
nalization, parking lot, bus stop, station, garage, terminal,
hangar, shelter,
rest area, dock, wharf, lake or river port, airport, railroad,
light rail or
other mass transit facility and any similar or related project or
infrastruc-
ture.
(j) ``Transportation district excise
tax'' means the tax authorized by
section 6, and amendments thereto.
(k) ``To improve'' means to construct,
reconstruct, maintain, restore,
replace, renew, repair, install, furnish, equip or extend any
project.
New Sec. 3. (a) In addition to any
other power provided by law and
as a complete alternative to all other methods provided by law, the
gov-
erning body of any municipality may create a transportation
development
district as provided by this act for the purpose of financing
projects. A
municipality may create a district upon receipt of a petition
signed by the
owners of record, whether resident or not, of all of the land area
within
the proposed district. The petition shall contain:
(1) The general nature of the proposed
project;
(2) the estimated cost of the
project;
(3) the proposed method of financing the
district;
(4) the proposed method of
assessment;
(5) the proposed amount of any sales tax;
and
(6) a map or boundary description of the
proposed district.
(b) Names may not be withdrawn from the
petitions by the signers
thereof after the governing body commences consideration of the
peti-
tions or later than seven days after such filing, whichever occurs
first, and
the petitions shall contain a notice that the names of the signers
may not
be withdrawn after such a period of time.
(c) The district boundaries and the
method of financing for the pro-
ject shall not require that all property that is benefited by the
project be
included in the district or be subject to an assessment or the
transpor-
tation district excise tax.
New Sec. 4. (a) Before the creation
of any district, the governing
body, by resolution, shall call and hold a public hearing on the
advisability
of the creating of the district and the financing of the project.
Notice of
the hearing shall be given by at least one publication in a
newspaper and
by certified mail to all property owners within the proposed
district. The
notice shall be published at least seven days prior to the date of
hearing
and the certified mailed notice shall be sent at least 10 days
prior to the
date of hearing. Such notice shall contain the following
information:
(1) Time and place of hearing;
(2) general nature of the proposed
project;
(3) the estimated cost of the
project;
(4) the proposed method of financing of
the project;
(5) the proposed amount of assessments
and the method of assess-
ment;
(6) the proposed amount of any
transportation district excise tax; and
(7) a map or boundary description of the
proposed district.
(b) The hearing may be adjourned from
time to time. Following the
hearing or any continuation thereof, the governing body may create
the
district, authorize the project and approve the estimated cost of
the pro-
ject, the boundaries of the district, the method of financing and
the
method of assessments, if any, by adoption of the appropriate
ordinance
or resolution.
(c) The area of the district to be
assessed may be less than, but shall
not exceed, the area proposed to be assessed as stated in the
notice of
hearing without giving notice and holding a new hearing on the
project.
(d) Nothing in this section shall be
construed as authorizing the im-
position of a transportation district excise tax until authorized
as provided
by section 6, and amendments thereto.
New Sec. 5. In addition to any
other power provided by law and as
a complete alternative to all other methods provided by law, the
governing
body may make, or cause to be made, projects which confer a
special
benefit upon property within the district and may levy and collect
special
assessments upon property in the district and provide for the
payment of
all or any part of the cost of the project out of the proceeds of
such special
assessments. If special assessments will be levied to finance all
or a portion
of the cost of a project, the municipality shall follow the
assessment pro-
cedures in K.S.A. 12-6a01 et seq., and amendments thereto,
except that
no project costs may be apportioned against the municipality at
large and
no full faith and credit notes or bonds may be issued by the
municipality
to finance a project under this act. A petition submitted pursuant
to sec-
tion 3, and amendments thereto, shall be conclusive as to the
method of
assessment, property to be included in the district and benefits of
any
project.
New Sec. 6. (a) Any municipality
may impose a transportation dis-
trict excise tax on the selling of tangible personal property at
retail or
rendering or furnishing services within a transportation
development dis-
trict for purposes of financing a project in such district in any
increment
of .10% not to exceed 1.0% and pledging the revenue received
therefrom
to pay the bonds issued for the project. Any transportation
district excise
tax imposed pursuant to this section shall expire no later than the
date
the bonds issued to finance such project or refunding bonds issued
there-
fore shall mature.
(b) Any municipality proposing to impose
a transportation district ex-
cise tax authorized by this section shall adopt a resolution
stating its in-
tention to levy such tax. Such notice shall be published at least
once each
week for two consecutive weeks in the newspaper. If within 30 days
after
the last publication of the notice a petition signed by at least 5%
of the
owners of record within the transportation development district is
sub-
mitted to the clerk of the municipality requesting an election upon
such
question, an election of the owners of record, whether resident or
not,
shall be called and held thereon. Such election shall be called and
held
in the manner provided by K.S.A. 25-431 et seq., and
amendments
thereto. If no protest or no sufficient protest is filed or if an
election is
held and the proposition carries by a majority of the owners of
record
within the district voting thereon, the governing body, by
resolution or
ordinance, may levy such tax. Such tax shall be administered and
collected
by the municipality, except that such tax shall be subject to the
conditions
or limitations contained in the provisions of K.S.A. 12-187 to
12-197,
inclusive, and amendments thereto.
New Sec. 7. No suit to set aside
the assessments, the transportation
district excise tax or otherwise question the validity of the
proceedings
for the creation of the district or the authorization of the
project shall be
brought after the expiration of 30 days from the adoption of the
ordinance
or resolution creating the district.
New Sec. 8. The total cost of any
project authorized pursuant to this
act shall be paid from all or any of the following sources:
(a) Special assessments imposed in the
district pursuant to this act
which have been paid in full prior to the date set by the governing
body
as provided in K.S.A. 12-6a10, and amendments thereto, shall be
paid
from assessments so collected;
(b) special assessments imposed in the
district pursuant to this act,
to be paid in installments;
(c) a pledge of all of the revenue
received from the transportation
district excise tax authorized by section 6, and amendments
thereto; and
(d) any other funds appropriated by the
municipality.
New Sec. 9. A separate fund shall
be created for each district and
each project and such fund shall be identified by a suitable title.
The
proceeds from the sale of bonds and any other moneys appropriated
by
the governing body for such purpose shall be credited to such fund.
Such
fund shall be used solely to pay the costs of the project.
New Sec. 10. (a) Any municipality
may issue bonds in one or more
series to finance the undertaking of any project in accordance with
the
provisions of this act. Such bonds shall be made payable, both as
to prin-
cipal and interest solely from a pledge of the sources of funds
described
in section 8, and amendments thereto. The municipality may pledge
such
revenue to the repayment of such bonds prior to, simultaneously
with, or
subsequent to the issuance of such bonds.
(b) Bonds issued pursuant to subsection
(a) shall not be general ob-
ligations of the municipality, give rise to a charge against its
general credit
or taxing powers, or be payable out of any funds or properties
other than
any of those set forth in subsection (a) and such bonds shall so
state on
their face.
(c) Bonds issued pursuant to subsection
(a) shall be special obliga-
tions of the municipality and are declared to be negotiable
instruments.
Such bonds shall be executed by the authorized representatives of
the
municipality and sealed with the corporate seal of the
municipality. All
details pertaining to the issuance of the bonds and terms and
conditions
thereof shall be determined by ordinance or resolution of the
munici-
pality. The provisions of K.S.A. 10-106, and amendments thereto,
re-
quiring a public sale of bonds shall not apply to bonds issued
under this
act. All bonds issued pursuant to this act and all income or
interest there-
from shall be exempt from all state taxes except inheritance taxes.
Such
bonds shall contain none of the recitals set forth in K.S.A.
10-112, and
amendments thereto. Such bonds shall contain the following
recitals: The
authority under which such bonds are issued; that such bonds are
in
conformity with the provisions, restrictions and limitations
thereof; and
that such bonds and the interest thereon are to be paid from the
money
and revenue received as provided in subsection (a).
(d) Any municipality issuing bonds under
the provisions of this act
may refund all or part of such issue pursuant to the provisions of
K.S.A.
10-116a, and amendments thereto.
(e) Bonds issued under the provisions of
this act shall be in addition
to and not subject to any statutory limitation of bonded
indebtedness
imposed on such municipality.
Sec. 11. K.S.A. 12-194 is hereby
amended to read as follows: 12-194.
No city or county shall levy or impose an excise tax or a tax in
the nature
of an excise, other than a retailers' sales tax and a compensating
use tax,
upon the sale or transfer of personal or real property, or the use
thereof,
or the rendering of a service, but the provisions of this section
shall not
be construed as prohibiting any city from (a) contracting with a
utility for
a fixed charge based upon a percentage of gross receipts derived
from
the service permitted by grant, right, privilege or franchise to
such utility;
(b) imposing an occupation tax or license fee for the privilege of
engaging
in any business, trade, occupation or profession, or rendering or
furnish-
ing any service, but the determination of any such license fee
shall not
be based upon any amount the licensee has received from the sale
or
transfer of personal or real property, or for the rendering or
furnishing
of a service, or on the income of the licensee; or
(c) levying any occupation
tax or license fee imposed by such city prior to the effective date
of this
act; or (d) levying a tax for the purpose of financing a
transportation
development district, created under sections 1 through 10, and
amend-
ments thereto. No license fee described in subsection (b) of
this section
shall be imposed upon any utility contracting with and subject to a
charge,
described in subsection (a) of this section, by such city.
Sec. 12. K.S.A. 25-432 is hereby
amended to read as follows: 25-432.
An election shall not be conducted under this act unless:
(a) Conducted on a date, mutually agreed
upon by the governing
body of the political or taxing subdivision and the county election
officer,
not later than 120 days following the date the request is submitted
by the
political or taxing subdivision; and
(b) the secretary of state approves a
written plan for conduct of the
election, which shall include a written timetable for the conduct
of the
election, submitted by the county election officer; and
(c) the election is nonpartisan; and
(d) the election is not one at which any
candidate is elected, retained
or recalled; and
(e) the election is not held on the same
date as another election in
which the qualified electors of that subdivision of government are
eligible
to cast ballots; and
(f) the election is a question submitted
election at which all of the
qualified electors of one of the following subdivisions of
government are
the only electors eligible to vote:
(1) Counties;
(2) cities;
(3) school districts, except in an
election held pursuant to K.S.A. 72-
7302 et seq., and amendments thereto;
(4) townships;
(5) benefit districts as
organized under K.S.A. 31-301, and amend-
ments thereto;
(6) cemetery districts
as organized under K.S.A. 15-1013 or 17-1330,
and amendments thereto;
(7) combined sewer districts
as organized under K.S.A. 19-27,169,
and amendments thereto;
(8) community college districts
as organized under K.S.A. 71-1101 et
seq., and amendments thereto;
(9) fire districts as
organized under K.S.A. 19-3601 or 80-1512, and
amendments thereto;
(10) hospital districts;
(11) improvement districts
as organized under K.S.A. 19-2753, and
amendments thereto;
(12) Johnson county park and recreation
district as organized under
K.S.A. 19-2859, and amendments thereto;
(13) sewage disposal districts
as organized under K.S.A. 19-27,140,
and amendments thereto; or
(14) water districts as
organized under K.S.A. 19-3501 et seq., and
amendments thereto.; or
(15) transportation development
districts created pursuant to section
1 et seq., and amendments thereto.
Sec. 13. K.S.A. 12-194 and 25-432 are hereby
repealed.
Sec. 14. This act shall take effect and be in
force from and after its
publication in the statute book.
Approved May 13, 2002.
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