Article 8. Revenue, Finance & Community Development

1-801.        Tax levy limits; exemptions from state statutes.

(a)   In accordance with K.S.A. 12-1220, the governing body of the City of Clearwater, Kansas hereby establishes as a limit of taxes to be levied for the maintenance of the Clearwater Public Library a maximum mill levy for the library fund of six mills per year.

(b)   Public building fund. By Charter ordinance, the city has elected to exempt itself from the provisions of state statutes limiting the levy of property taxes, commonly known as the “property tax lid law,” which provisions shall not limit the levy of taxes by the city for a public buildings fund as authorized by K.S.A. 12-1736 to the extent of four mils for ten years.

1-802.        Borrowing and issuing bonds for certain purposes; exemption from state statutes.

(a)   General improvements. By Charter ordinance, the city has elected to exempt itself from provisions of state law limiting its authority in regard to general improvements. The city is authorized to borrow money and issue its bonds for the same from time to time, as the necessities of the city may require, for the purpose of paying for:

(1)   Any bridge, viaduct, public building, street and sidewalk, and the land necessary therefor;

(2)   Lands for public parks and community recreation facilities and for developing and constructing parks and community recreation facilities, within or without the city;

(3)   Establishment and construction of crematories, desiccating or reduction works, including the land necessary therefor, within or without the city;

(4)   Improvement, repair or extension of any waterworks, sewage disposal plant, electric light plant, crematory, desiccating or reduction works or other public utility plant owned by the city; and

(5)   Rebuilding, adding to or extending the structures, buildings and facilities described in this subsection (a).

(b)   Sewage disposal works. By Charter ordinance, the city has elected to exempt itself from provisions of state law relating to general obligation bonds for costs and expenses of sewage disposal works. The city may operate and maintain disposal works for the purification of the sewage of the city, or of any part thereof. The costs and expenses of building the same shall be borne by the city as a whole, and may be paid out of the general revenue fund or, if the city council so determines, general obligation bonds of the city may be issued therefor in any sum the city council deems necessary. Such bonds may be issued in addition to the limit of bonded indebtedness of the city as defined by statute.

1-803.        Capital improvements fund.

(a)   Established. The city has established a fund to be known as the capital improvements fund pursuant to K.S.A. 12-1,118.

(b)   Deposits. The capital improvements fund is budgeted from other city funds lawfully available for improvement purposes, including moneys in the city’s federal general revenue sharing fund and general fund. A general property tax specifically levied for the use of such fund may be authorized by an ordinance adopted under the provisions of state law and, if so, such funds may be deposited in the capital improvements fund.

(c)   Disbursements. Moneys in the capital improvements fund may be used to finance in whole or in part any public improvement need set forth in the adopted capital improvements plan of the city, including but not limited to the repair, restoration and rehabilitation of existing public facilities. Disbursements from such fund may be made for engineering and other advanced public improvement plans and studies and such reimbursements may be made to the fund from bond proceeds, special assessments, and state or federal aid available for the completed project.

(d)   Investments. Money in the capital improvements 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.

1-804.        Municipal equipment reserve fund.

(a)   Established. In accordance with the provisions of K.S.A. 12-1,117, the city has established a municipal equipment reserve fund, which shall be used by the city to finance the acquisition of equipment necessary for the performance of various functions and services of the city.

(b)   Equipment defined. For the purpose of this article, the term “equipment” means machinery, vehicles and other equipment or personal property, which the city is authorized to purchase for municipal purposes.

(c)   Policy objective and intent. It is the policy objective of the city council that such equipment reserve fund shall be used as a financing mechanism to secure the planned and orderly acquisition and replacement of equipment necessary for the efficient and effective operation of the city. It is the further intent of the city council to annually approve the budgeting of current revenues sufficient to finance the acquisition of new equipment needed in the following year and to finance needed future replacements and acquisitions by setting aside a reserve amount.

1-805.        Leases.

(a)   The city council, as lessee or lessor, may enter into written contracts for the use of real or personal property and, in addition to the foregoing, the city council may enter into lease-purchase agreements as provided by K.S.A. 10-1116b, and amendments thereto. Any lease-purchase agreement entered into under the authority of this section shall be subject to the conditions set forth in K.S.A. 10-1116b and amendments thereto.

(b)   The provisions of the cash basis law shall not apply to any lease or lease-purchase agreement entered into under authority of this section in such a manner as to prevent the intention of this section from being made effective.

1-806.        Administrative fee for outside collection of bad debts.

All unpaid bills incurred for services unrelated to the municipal court that are turned over for outside collection, including the state setoff program under K.S.A. 75-6204, shall be subject to collection assistance fees established by resolution of the city council. All bills which are determined to be bad debts incurred from fines, citations and warrants issued by the municipal court that are turned over for outside collection, including the state setoff program, shall be subject to a fee for costs of collection as allowed by K.S.A. 12-4119. This administrative fee shall be applied prior to referral for collection.

1-807.        City general purpose sales tax; 1% for transportation improvements.

The levy of a one percent (1.0%) City-wide general purpose retailers’ sales tax is authorized, the revenue from which will be applied to improve City streets, alleys or other transportation needs, with collection of the sales taxes to commence on January 1, 2024.