Article 14. Revenue, Budgeting, Finance And Community Development

1-1401. Main trafficway designations for bond financing purposes.

The following are designated as main trafficways of the city pursuant to K.S.A. 12-685 et seq. for purposes of bond financing certain improvements:

(a) Buckeye (K-15), from the North City limits to the South City limits.

(b) East First Street, from Buckeye to the East City limits.

(d) NW 14th Street, from Buckeye to the West City Limits.

(e) Cedar Street, from NW 14th Street to NW 3rd Street.

(f) NW 3rd Street, from Buckeye to Van Buren Street.

(g) Van Buren Street, from the North City limits to the South City limits.

(h) West First Street, from Buckeye to Van Buren.

(i) Elm Street, from West First Street to NW 3rd Street.

(j) Washington Street, from West First Street to the North City limits.

(k) NW 7th and 8th Street, from Buckeye to the West City limits.

(l) Brady Street, from East First Street to NE 21st Street.

(m) NE 21st Street, from Buckeye to Brady Street.

(n) NW 21st Street, from Buckeye to Mulberry street.

(o) Mulberry Street, from NW 14th Street to NW 21st Street.

(p) Vine Street, from NW 7th Street to NW 14th street.

(q) NE 10th Street, from Buckeye to Brady Street.

(r) NW 10th Street, from Buckeye to Vine Street.

(s) Cedar Street, from NW 3rd Street to SW 2nd Street.

(t) SW 4th Street, from Buckeye to Cedar Street.

(K.S.A. 12-685 et seq.; Ord. 3174; Code 2014; Ord. 3362)

1-1402. Municipal equipment reserve fund.

(a) In accordance with the provisions of K.S.A. 12-1,117, there is hereby 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. For the purpose of this section, the word equipment shall mean machinery, vehicles and other equipment or personal property which has an estimated future purchase of replacement cost in excess of $5,000.00 and a life expectancy of not less than three years.

(b) It is the policy objective of the governing body 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 Governing Body to annually approve in the future the budgeting of current revenues sufficient (1) to finance the acquisition of new equipment needed in the following year; and (2) to finance needed future replacements and acquisitions by; setting aside a reserve amount. It is the planned intent of the Governing Body that the amount annually reserved shall be not less than the current use value of existing city equipment covered by the reserve fund.

(1) The city manager shall prepare a plan of operation for the implementation of this article and for the achievement of the policy objectives of the Governing Body.

(2) In the year 1993, the city manager shall include in the proposed budget for 1994 an amount sufficient to cover necessary 1994 equipment acquisition costs, plus an amount approximately equal to the average annual expenditures of the city for equipment purchases during the past five years.

(3) Beginning in 1994, the city manager will annually submit, at the same time as the proposed annual budget is submitted, a proposed equipment acquisition program for each of the following three years. The proposed budget shall include an amount sufficient to finance proposed equipment acquisitions for the following year, plus an amount to be reserved as set forth in the annually revised and extended equipment acquisition program.

(d) Moneys in the equipment reserve fund shall be invested in accordance with the provisions of K.S.A. 10-131 and amendments thereto with interest on earnings credited to such fund.

(Ord. 2751)

1-1403. Capital improvements fund.

(a) In accordance with the provisions of K.S.A. Supplement 12-1,118, there is hereby established a capital improvement fund, which shall be used by the city to finance, in whole or in part, any public improvement need set forth in the city’s capital improvement plans.

(b) It is the policy objective of the Governing Body that such fund shall be used primarily to provide a financing mechanism for the repair, restoration and rehabilitation of existing public facilities. Further, it is the intent of the Governing Body to utilize current revenues to be credited to the fund, to the maximum extent possible to meet the city’s present and future public infrastructure needs and to avoid the costs of unnecessary indebtedness.

(c) Monies in such fund may be used to pay the cost of engineering and other advanced public improvement plans and studies, with the fund periodically reimbursed from bond proceeds, special assessments or state or federal aid that may be available for the completed project.

(d) Plan of operation.

(1) The City Manager shall submit to the Governing Body an annual CIP of operation for the implementation of this section. Such plan shall provide that the annual, revised and adopted capital improvements plan of the city identify those improvement to be financed from the fund during the following year.

(2) Beginning in 1990 the City Manager shall annually submit, at the same time and as a part of the annual operating budget, such proposed revenue allocations and budget transfers as may be necessary (a) to finance those improvements scheduled for completion in the following year, the cost of which may be credited to the fund, as provided by the capital improvements plan, and (b) to set aside moneys to be annually reserved for future improvements, as provided in the capital improvements plan.

(e) Moneys in the capital improvements fund shall be invested in accordance with the provisions of K.S.A. 10-131 and amendments thereto, with interest thereon credited to such fund.

(Ord. 2692; Ord. 2799a)

1-1404. Sewer system equipment reserve fund.

(a) In accordance with the provisions of K.S.A. 12-1,117, there is hereby established a municipal sewer system equipment reserve fund, which shall be used by the City to finance the acquisition of equipment for the City of Abilene sewer system necessary for the performance of the City of Abilene sewer system. For the purposes of this act, equipment shall include machinery, vehicles and any other equipment or personal property including, but not limited to, computer hardware and software, which the City is authorized to purchase for municipal purposes.

(b) It is the policy objective of the Governing Body that such sewer system 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 of Abilene sewer system. It is the further intent of the Governing Body to annually approve in the future the budgeting of current revenues sufficient: · a) to finance the acquisition of new equipment needed in the following year; and b) to finance needed future replacements and acquisitions by setting aside a reserve amount. It is the planned intent of the Governing Body that the amount annually reserved shall be not less than the current use value of existing City equipment covered by the reserve fund.

(1) The City Manager shall prepare a plan of operation for the implementation of this article and for the achievement of the policy objectives of the Governing Body.

(2) In the year 1999, the City Manager shall include in the proposed budget for 2000, an amount sufficient to cover necessary 2000 equipment acquisition for the sewer system cost plus an amount approximately equal to the average annual expenditures of the City for sewer system equipment purchases during the past five years.

(3) Beginning in 2000, the City Manager shall annually submit, at the same time the proposed annual budget is submitted, a proposed sewer system acquisition program for each of the following three years. The proposed budget shall include an amount sufficient to finance proposed equipment acquisitions for the following year, plus an amount to be reserved as set forth in the annually revised and extended equipment acquisition program.

(d) Moneys in the sewer system reserve fund shall be invested in accordance with the provisions of K.S.A. 10-131 and amendments thereto, with interest earnings credited to such fund.

(Ord. 2897)

1-1405. Water system equipment reserve fund.

(a) In accordance with the provisions of K.S.A. 12-1,117, there is hereby established a municipal water system equipment reserve fund, which shall be used by the City to finance the acquisition of equipment for the City of Abilene water system necessary for the performance of the City of Abilene water system. For the purposes of this act, equipment shall include machinery, vehicles and any other equipment or personal property including, but not limited to, computer hardware and software, which the City is authorized to purchase for municipal purposes.

(b) It is the policy objective of the Governing Body that such water system 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 of Abilene water system. It is the further intent of the Governing Body to annually approve in the future the budgeting of current revenues sufficient: a) to finance the acquisition of new equipment needed in the following year; and b) to finance needed future replacements and acquisitions by setting aside a reserve amount. It is the planned intent of the Governing Body that the amount annually reserved shall be not less than the current use value of existing City equipment covered by the reserve fund.

(1) The City Manager shall prepare a plan of operation for the implementation of this article and for the achievement of the policy objectives of the Governing Body.

(2) In the year 1999, the City Manager shall include in the proposed budget for 2000, an amount sufficient to cover necessary 2000 equipment acquisition for the water system cost plus an amount approximately equal to the average annual expenditures of the City for water system equipment purchases during the past five years.

(3) Beginning in 2000, the City Manager shall annually submit, at the same time the proposed annual budget is submitted, a proposed water system acquisition program for each of the following three years. The proposed budget shall include an amount sufficient to finance proposed equipment acquisitions for the following year, plus an amount to be reserved as set forth in the annually revised and extended equipment acquisition program.

(d) Moneys in the water system reserve fund shall be invested in accordance with the provisions of K.S.A. 10-131 and amendments thereto, with interest earnings credited to such fund.

(Ord. 2898)

1-1406. City sales tax; 0.5% for general purposes.

A majority of the electors voting thereon having approved, at a special question election held on the 1st day of March, 1983, the levying of a retailers’ sales tax in the City of Abilene, as authorized by K.S.A. 1981 Supp. 12-187 et seq., as amended, there is hereby levied a city retailers’ sales tax in the amount of one-half of one percent (.5%) to take effect on the first day of May, 1983.

(Ord. 2563)

1-1407. Reserved.

(Ord. 3104)

1-1408. City sales tax; 0.25% for local street improvement program expiring after 10 years.

A retailers’ sales tax in the amount of 0.25% is hereby levied in the City according to K.S.A. 12-187 et seq. The retailers’ sales tax shall take effect on April 1, 2013, or on the earliest date thereafter that the Kansas Department of Revenue can begin collecting such retailers’ sales tax, and shall expire on the date 10 years after it is first levied, unless repealed earlier by an ordinance of the City.

(Ord. 3211)