Kansas Statutes Annotated
Updated Through the 2013 Legislative Session
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CITIES AND MUNICIPALITIES
BUILDINGS, STRUCTURES AND GROUNDS
Corporate Income Tax
Self-supported municipal improvement district;
12-1795. Self-supported municipal improvement district; definitions. As used in this act:
(a) "City" means any city in Kansas.
(b) "District" means a self-supported municipal improvement district which may be created and the property taxed in accordance with this act and which is:
(1) Comprised of contiguous property wholly within the boundaries of the central business district of the city as such boundaries are determined by resolution adopted by the governing body of the city and none of which property is zoned for any use other than commercial or industrial;
(2) comprised, at a minimum, of an area equivalent to four square blocks excluding any public streets and rights-of-way; and
(3) given a descriptive name containing the words "self-supported municipal improvement district".
(c) "Improvement" means the principal structures, works, component parts and accessories of any of the following:
(1) Sanitary and storm sewers and lift stations.
(2) Drainage conduits, channels and levees.
(3) Street grading, paving, graveling, macadamizing, curbing, guttering and surfacing.
(4) Street lighting fixtures, connections and facilities.
(5) Underground gas, water, heating, and electrical services and connections located within the public right-of-way.
(6) Sidewalks and pedestrian underpasses or overpasses.
(7) Drives and driveway approaches located within the public right-of-way.
(8) Water mains and extensions.
(9) Plazas and arcades.
(10) Parking facilities.
(11) Landscaping and plantings, fountains, shelters, benches, sculptures, commercial and noncommercial signs, lighting, decorations and similar amenities.
(d) "Revenue producing improvement" means any facility or property proposed to be leased in whole or in part to any person or governmental body which aids in the commercial development of the district, furthers the purposes of the district and does not substantially reduce the city's property tax base. The term shall include any utility defined by K.S.A. 10-1201, and amendments thereto.
(e) "Service" means (1) the provision of special or additional services, such as sanitation, the security of persons and property and the care and maintenance of public facilities, including sidewalks and other public areas; (2) the financial support of public transportation service and publicly owned parking facilities, including the operation and maintenance of parking facilities; (3) the development of plans and programs for the future development of the district; (4) the development, promotion and support of community events and activities open to the general public; and (5) any other service which the city is authorized to perform and which the city does not also perform to the same extent on a city-wide basis.
(f) "Cost" means (1) expenditures made for construction, engineering, architectural, technical and legal services, reports, property valuations, estimates, plans, specifications, notices, acquisition of real and personal property, consequential damages, easements, rights-of-way, supervision, inspection, testing, publications, printing and sale of bonds, interest on temporary notes, and provisions for land use planning, administrative expense and contingencies of the district; (2) maintenance expenses of improvements as defined in subsection (c) or (d); and (3) service as defined in subsection (e).
History: L. 1981, ch. 63, § 2; L. 1982, ch. 76, § 1;L. 1988, ch. 79, § 1; Jan. 1, 1989.
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