ORDINANCE NO. 23-11152
A HOME RULE ORDINANCE OF THE CITY OF SALINA, KANSAS, AUTHORIZING THE REASSESSMENT OF CERTAIN SPECIAL ASSESSMENTS FOR IMPROVEMENTS LOCATED IN THE CITY, AND AMENDING AND SUPPLEMENTING ORDINANCE NO. 18-10932 OF THE CITY.
WHEREAS, the governing body of the City of Salina, Kansas (the “City”), pursuant to K.S.A. 12-6a01 et seq. (the “Act”), has heretofore passed Resolution No. 16-7365 which authorized the construction of street, drainage, water system and sanitary sewer improvements (collectively the “Improvements”) benefitting Lots 5 - 26, Block One and Lots 2 – 20, Block two, all in the River Trail 2nd Addition to the City of Salina, Saline County, Kansas (the “District”); and
WHEREAS, Ordinance No. 18-10932, passed by the City on April 23, 2018, and published on April 30, 2018 (the “Assessment Ordinance”), levied special assessments payable in 15 annual installments on the property included within the District to pay the costs of the Improvements and certain other internal improvements; and
WHEREAS, the City issued its General Obligation Internal Improvement Bonds, Series 2018-A (the “Bonds”), in order to permanently finance the costs of the Improvement; and
WHEREAS, the City Clerk certified the assessment roll to the Clerk of Saline County, Kansas, however, following parcel splits on Lots 23 – 26, Block 1 within the District (collectively the “Lots”), the assessments were not correctly applied to such split parcels in certain years; and
WHEREAS, the City desires to provide for the reassessment of the assessments attributable to the Lots to reflect the correct assessment to each affected parcel as set forth on Exhibit A hereto; and
WHEREAS, K.S.A. 12-6a12 authorizes the City to supplement special assessments to correct omissions, errors or mistakes in the assessment relating to the total cost of the improvement, and to make a reassessment or new assessment when an assessment has been set aside by a court of competent jurisdiction or in the event the governing body finds that the assessment or any part thereof is excessive or determines on advice of counsel in writing that it is or may be invalid for any reason; and
WHEREAS, the provisions of K.S.A. 12-6a12 do not expressly authorize the City to reassess a special assessment that has been inadvertently allocated following a division of the real property upon which assessment was levied; and
WHEREAS, Article 12, § 5 of the Constitution of the State of Kansas (the “Home Rule Amendment”) empowers cities to determine their local affairs and government and provides that such power and authority granted thereby to cities shall be liberally construed for the purpose of giving to cities the largest measure of self-government; and
WHEREAS, the City is a city within the meaning of the Home Rule Amendment; and
WHEREAS, there is no enactment of the Kansas legislature which prohibits a city from reassessing a special assessment that has been mistakenly omitted from tax rolls; and
WHEREAS, the governing body of the City hereby further finds and determines that it is necessary and advisable to authorize by home rule ordinance the reassessment of the special assessments attributable to the Lots for the costs of the Improvements, and to amend and supplement the Assessment Ordinance to reflect such reassessment.
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF SALINA, KANSAS:
SECTION 1. Amendment. The governing body of the City hereby finds and determines that, for the purpose of correcting and reassessing the special assessment for the Improvements originally levied by the Assessment Ordinance against the Lots, it is necessary and advisable to amend Section 4 of the Assessment Ordinance to read as follows:
Section 4. Certification. Any amount of special assessments not paid within the time prescribed in Section 2 hereof shall be certified by the City Clerk to the Clerk of Saline County, Kansas, in the same manner and at the same time as other taxes are certified and will be collected in 15 annual installments, together with interest on such amounts at a rate not exceeding the maximum rate therefor as prescribed by the Act; provided the amounts so levied and assessed against Lots 23 – 26, Block 1, in River Trail 2nd Addition to the City of Salina, Saline County, Kansas (the “Lots”) shall be as set forth on Exhibit A hereto. Interest on the assessed amount remaining unpaid between the date the first installment is payable, but not less than the amount of interest due during the coming year on any outstanding bonds issued to finance the Improvements, shall be added to the first installment. The interest for one year on all unpaid installments shall be added to each subsequent installment until paid.
SECTION 2. Repealer; Ratification. Section 4 of the Assessment Ordinance is hereby repealed; and the rest and remainder thereof, including the exhibits thereto, are hereby ratified and confirmed.
SECTION 3. Effective Date. This Home Rule Ordinance shall be effective from and after final passage by the governing body, signature by the Mayor and publication once in the official City newspaper.