12-1771a.Environmentally contaminated areas;
financing of investigation
and remediation; tax increment bonds.
(a) The governing body of a city may establish an increment in ad valorem taxes
using the procedure set forth in subsection (b) for projects that are initiated
upon a finding that the area is a blighted area as defined under K.S.A.
12-1770a, and amendments thereto, when the following conditions exist:
(1) The proposed district has been identified by the Kansas department of
health and environment or the United States environmental protection agency to
be an environmentally contaminated area;
(2) the city has entered into a consent decree or settlement agreement or
has taken action expressing an intent to enter into a consent decree or
settlement agreement with the Kansas department of health and environment or
the United States environmental protection agency that addresses the
investigation and remediation of the environmental contamination;
(3) the consent decree or settlement agreement contains a provision that has
the effect of releasing property owners who are not responsible for the
contamination from the responsibility of paying the response costs of the
investigation and remediation of the contamination; and
(4) the city intends to establish a redevelopment district pursuant to
K.S.A. 12-1771, and amendments thereto, to
finance, in whole or in part,
the investigation and remediation of contamination within such district.
(b) An environmental increment established after a city has found that the
conditions described in subsection (c) of K.S.A. 12-1770a, and amendments
thereto, exists shall be set on a yearly basis. For purposes of this section, a
yearly basis shall be a calendar year. Each year's increment shall be an amount
sufficient to pay the direct costs of investigation and remediation of the
contaminated condition anticipated to be incurred that year including principal
and interest due on any special obligation bonds or full faith and credit tax
increment bonds issued to finance in whole or in part the remediation and
investigation, costs relating to remediation investigation and feasibility
studies, operation and maintenance expenses and other expenses relating
directly to the investigation and remediation of contamination. Each year's
environmental increment shall not exceed 20% of the amount of taxes that are
produced by all taxing subdivisions within any currently existing or
subsequently created redevelopment district area in the year the redevelopment
district is first established, notwithstanding that such subdivision was not
required to receive notice of the establishment of the district.
(c) The budget that establishes the yearly environmental increment shall be
certified by the city to the county clerk and county treasurer no later than
August 25th, preceding the calendar year for which the budget is being set.
Funds derived from an environmental increment established by this section and
interest on all funds derived from an environmental increment established by
this section may be used only for projects involving the investigation and
remediation of contamination in the district.
(d) The real property taxes produced by the environmental increment
established under subsection (b) from a redevelopment district established
under the provisions of K.S.A. 12-1771, and amendments thereto, and this
section shall be allocated and paid by the county treasurer to the treasurer of
the city and deposited in a special separate fund of the city to pay the direct
cost of investigation and remediation of contamination in the redevelopment
district. Any funds collected by the city from parties determined to be
responsible in any manner for the contaminated condition shall be: (1)
Deposited in the
same separate special fund created hereunder, and with all interest earned
thereon, may be used only for projects involving the investigation and
remediation of contamination in the established redevelopment district; or (2)
distributed to parties who have entered into a contract with the city to pay a
portion of investigation and remediation of the contamination in the
redevelopment district and the terms of such contract provide that such parties
are entitled to reimbursement for a portion of funds they have expended for
such investigation and remediation of contamination from the recovery of costs
that are collected from other third party responsible parties.
(e) A redevelopment district created under the provisions
of this section shall constitute a separate taxing district. If all costs for
such investigation and remediation of contamination in the redevelopment
district have been paid and moneys remain in the special fund, such moneys
shall be remitted to each taxing subdivision which paid moneys into the special
fund on the basis of the proportion which the total amount of moneys paid by
such taxing subdivision into the special fund bears to the total amount of all
moneys paid by all taxing subdivisions into the fund.
(f) Nothing in this section shall prevent any city from establishing a
redevelopment district for other purposes pursuant to K.S.A. 12-1770 et
seq., and amendments thereto, which may include part or all of the real
property included in the district established under this section.
(g) Redevelopment projects relating to environmental investigation and
remediation under this section shall be
completed within 20 years from the date the Kansas department of health and
environment or the
United States environmental protection agency
issues an order or enters into a consent decree with the governing body of
the city approving such project,
unless the board of county commissioners and the board of education
identified in K.S.A. 12-1771, and amendments thereto, approve a
request in writing from the city to extend the project a maximum of 10 years
beyond the original 20.
(h) Nothing in this section shall be construed to affect the obligations of
the county to annually review the fair market value of property in accordance
with procedures set by law or to affect the right of any taxpayer to protest
and appeal the appraised or reappraised value of their property in accordance
with procedures set forth by law.
(i) Commencing with the regular session of the legislature in 1993, each city
that establishes a redevelopment district under this section shall make a
status report on a biennial basis to the standing committee on commerce of the
senate and the standing committee on economic development of the house of
representatives during the month of January. The status report shall contain
information on the status of the investigation and remediation of contamination
in the redevelopment district.
(j) For the purposes of this act, the governing body of a city, in contracts
entered into with the Kansas department of health and environment or the United
States environmental protection agency, may pledge increments receivable in
future years to pay costs directly relating to the investigation and
remediation of environmentally contaminated areas. The provisions in such
contracts pertaining to pledging increments in future years shall not be
subject to K.S.A. 10-1101 et seq. or 79-2925 et seq., and
amendments thereto.
History: L. 1991, ch. 59, § 2;
L. 1993, ch. 136, § 1;
L. 1996, ch. 228, § 3;
L. 2001, ch. 103, § 4;
L. 2004, ch. 174, § 1; July 1.
12-1771a.Environmentally contaminated areas;
financing of investigation
and remediation; tax increment bonds.
(a) The governing body of a city may establish an increment in ad valorem taxes
using the procedure set forth in subsection (b) for projects that are initiated
upon a finding that the area is a blighted area as defined under K.S.A.
12-1770a, and amendments thereto, when the following conditions exist:
(1) The proposed district has been identified by the Kansas department of
health and environment or the United States environmental protection agency to
be an environmentally contaminated area;
(2) the city has entered into a consent decree or settlement agreement or
has taken action expressing an intent to enter into a consent decree or
settlement agreement with the Kansas department of health and environment or
the United States environmental protection agency that addresses the
investigation and remediation of the environmental contamination;
(3) the consent decree or settlement agreement contains a provision that has
the effect of releasing property owners who are not responsible for the
contamination from the responsibility of paying the response costs of the
investigation and remediation of the contamination; and
(4) the city intends to establish a redevelopment district pursuant to
K.S.A. 12-1771, and amendments thereto, to
finance, in whole or in part,
the investigation and remediation of contamination within such district.
(b) An environmental increment established after a city has found that the
conditions described in subsection (c) of K.S.A. 12-1770a, and amendments
thereto, exists shall be set on a yearly basis. For purposes of this section, a
yearly basis shall be a calendar year. Each year's increment shall be an amount
sufficient to pay the direct costs of investigation and remediation of the
contaminated condition anticipated to be incurred that year including principal
and interest due on any special obligation bonds or full faith and credit tax
increment bonds issued to finance in whole or in part the remediation and
investigation, costs relating to remediation investigation and feasibility
studies, operation and maintenance expenses and other expenses relating
directly to the investigation and remediation of contamination. Each year's
environmental increment shall not exceed 20% of the amount of taxes that are
produced by all taxing subdivisions within any currently existing or
subsequently created redevelopment district area in the year the redevelopment
district is first established, notwithstanding that such subdivision was not
required to receive notice of the establishment of the district.
(c) The budget that establishes the yearly environmental increment shall be
certified by the city to the county clerk and county treasurer no later than
August 25th, preceding the calendar year for which the budget is being set.
Funds derived from an environmental increment established by this section and
interest on all funds derived from an environmental increment established by
this section may be used only for projects involving the investigation and
remediation of contamination in the district.
(d) The real property taxes produced by the environmental increment
established under subsection (b) from a redevelopment district established
under the provisions of K.S.A. 12-1771, and amendments thereto, and this
section shall be allocated and paid by the county treasurer to the treasurer of
the city and deposited in a special separate fund of the city to pay the direct
cost of investigation and remediation of contamination in the redevelopment
district. Any funds collected by the city from parties determined to be
responsible in any manner for the contaminated condition shall be: (1)
Deposited in the
same separate special fund created hereunder, and with all interest earned
thereon, may be used only for projects involving the investigation and
remediation of contamination in the established redevelopment district; or (2)
distributed to parties who have entered into a contract with the city to pay a
portion of investigation and remediation of the contamination in the
redevelopment district and the terms of such contract provide that such parties
are entitled to reimbursement for a portion of funds they have expended for
such investigation and remediation of contamination from the recovery of costs
that are collected from other third party responsible parties.
(e) A redevelopment district created under the provisions
of this section shall constitute a separate taxing district. If all costs for
such investigation and remediation of contamination in the redevelopment
district have been paid and moneys remain in the special fund, such moneys
shall be remitted to each taxing subdivision which paid moneys into the special
fund on the basis of the proportion which the total amount of moneys paid by
such taxing subdivision into the special fund bears to the total amount of all
moneys paid by all taxing subdivisions into the fund.
(f) Nothing in this section shall prevent any city from establishing a
redevelopment district for other purposes pursuant to K.S.A. 12-1770 et
seq., and amendments thereto, which may include part or all of the real
property included in the district established under this section.
(g) Redevelopment projects relating to environmental investigation and
remediation under this section shall be
completed within 20 years from the date the Kansas department of health and
environment or the
United States environmental protection agency
issues an order or enters into a consent decree with the governing body of
the city approving such project,
unless the board of county commissioners and the board of education
identified in K.S.A. 12-1771, and amendments thereto, approve a
request in writing from the city to extend the project a maximum of 10 years
beyond the original 20.
(h) Nothing in this section shall be construed to affect the obligations of
the county to annually review the fair market value of property in accordance
with procedures set by law or to affect the right of any taxpayer to protest
and appeal the appraised or reappraised value of their property in accordance
with procedures set forth by law.
(i) Commencing with the regular session of the legislature in 1993, each city
that establishes a redevelopment district under this section shall make a
status report on a biennial basis to the standing committee on commerce of the
senate and the standing committee on economic development of the house of
representatives during the month of January. The status report shall contain
information on the status of the investigation and remediation of contamination
in the redevelopment district.
(j) For the purposes of this act, the governing body of a city, in contracts
entered into with the Kansas department of health and environment or the United
States environmental protection agency, may pledge increments receivable in
future years to pay costs directly relating to the investigation and
remediation of environmentally contaminated areas. The provisions in such
contracts pertaining to pledging increments in future years shall not be
subject to K.S.A. 10-1101 et seq. or 79-2925 et seq., and
amendments thereto.
History: L. 1991, ch. 59, § 2;
L. 1993, ch. 136, § 1;
L. 1996, ch. 228, § 3;
L. 2001, ch. 103, § 4;
L. 2004, ch. 174, § 1; July 1.
12-1771a.Environmentally contaminated areas;
financing of investigation
and remediation; tax increment bonds.
(a) The governing body of a city may establish an increment in ad valorem taxes
using the procedure set forth in subsection (b) for projects that are initiated
upon a finding that the area is a blighted area as defined under K.S.A.
12-1770a, and amendments thereto, when the following conditions exist:
(1) The proposed district has been identified by the Kansas department of
health and environment or the United States environmental protection agency to
be an environmentally contaminated area;
(2) the city has entered into a consent decree or settlement agreement or
has taken action expressing an intent to enter into a consent decree or
settlement agreement with the Kansas department of health and environment or
the United States environmental protection agency that addresses the
investigation and remediation of the environmental contamination;
(3) the consent decree or settlement agreement contains a provision that has
the effect of releasing property owners who are not responsible for the
contamination from the responsibility of paying the response costs of the
investigation and remediation of the contamination; and
(4) the city intends to establish a redevelopment district pursuant to
K.S.A. 12-1771, and amendments thereto, to
finance, in whole or in part,
the investigation and remediation of contamination within such district.
(b) An environmental increment established after a city has found that the
conditions described in subsection (c) of K.S.A. 12-1770a, and amendments
thereto, exists shall be set on a yearly basis. For purposes of this section, a
yearly basis shall be a calendar year. Each year's increment shall be an amount
sufficient to pay the direct costs of investigation and remediation of the
contaminated condition anticipated to be incurred that year including principal
and interest due on any special obligation bonds or full faith and credit tax
increment bonds issued to finance in whole or in part the remediation and
investigation, costs relating to remediation investigation and feasibility
studies, operation and maintenance expenses and other expenses relating
directly to the investigation and remediation of contamination. Each year's
environmental increment shall not exceed 20% of the amount of taxes that are
produced by all taxing subdivisions within any currently existing or
subsequently created redevelopment district area in the year the redevelopment
district is first established, notwithstanding that such subdivision was not
required to receive notice of the establishment of the district.
(c) The budget that establishes the yearly environmental increment shall be
certified by the city to the county clerk and county treasurer no later than
August 25th, preceding the calendar year for which the budget is being set.
Funds derived from an environmental increment established by this section and
interest on all funds derived from an environmental increment established by
this section may be used only for projects involving the investigation and
remediation of contamination in the district.
(d) The real property taxes produced by the environmental increment
established under subsection (b) from a redevelopment district established
under the provisions of K.S.A. 12-1771, and amendments thereto, and this
section shall be allocated and paid by the county treasurer to the treasurer of
the city and deposited in a special separate fund of the city to pay the direct
cost of investigation and remediation of contamination in the redevelopment
district. Any funds collected by the city from parties determined to be
responsible in any manner for the contaminated condition shall be: (1)
Deposited in the
same separate special fund created hereunder, and with all interest earned
thereon, may be used only for projects involving the investigation and
remediation of contamination in the established redevelopment district; or (2)
distributed to parties who have entered into a contract with the city to pay a
portion of investigation and remediation of the contamination in the
redevelopment district and the terms of such contract provide that such parties
are entitled to reimbursement for a portion of funds they have expended for
such investigation and remediation of contamination from the recovery of costs
that are collected from other third party responsible parties.
(e) A redevelopment district created under the provisions
of this section shall constitute a separate taxing district. If all costs for
such investigation and remediation of contamination in the redevelopment
district have been paid and moneys remain in the special fund, such moneys
shall be remitted to each taxing subdivision which paid moneys into the special
fund on the basis of the proportion which the total amount of moneys paid by
such taxing subdivision into the special fund bears to the total amount of all
moneys paid by all taxing subdivisions into the fund.
(f) Nothing in this section shall prevent any city from establishing a
redevelopment district for other purposes pursuant to K.S.A. 12-1770 et
seq., and amendments thereto, which may include part or all of the real
property included in the district established under this section.
(g) Redevelopment projects relating to environmental investigation and
remediation under this section shall be
completed within 20 years from the date the Kansas department of health and
environment or the
United States environmental protection agency
issues an order or enters into a consent decree with the governing body of
the city approving such project,
unless the board of county commissioners and the board of education
identified in K.S.A. 12-1771, and amendments thereto, approve a
request in writing from the city to extend the project a maximum of 10 years
beyond the original 20.
(h) Nothing in this section shall be construed to affect the obligations of
the county to annually review the fair market value of property in accordance
with procedures set by law or to affect the right of any taxpayer to protest
and appeal the appraised or reappraised value of their property in accordance
with procedures set forth by law.
(i) Commencing with the regular session of the legislature in 1993, each city
that establishes a redevelopment district under this section shall make a
status report on a biennial basis to the standing committee on commerce of the
senate and the standing committee on economic development of the house of
representatives during the month of January. The status report shall contain
information on the status of the investigation and remediation of contamination
in the redevelopment district.
(j) For the purposes of this act, the governing body of a city, in contracts
entered into with the Kansas department of health and environment or the United
States environmental protection agency, may pledge increments receivable in
future years to pay costs directly relating to the investigation and
remediation of environmentally contaminated areas. The provisions in such
contracts pertaining to pledging increments in future years shall not be
subject to K.S.A. 10-1101 et seq. or 79-2925 et seq., and
amendments thereto.
History: L. 1991, ch. 59, § 2;
L. 1993, ch. 136, § 1;
L. 1996, ch. 228, § 3;
L. 2001, ch. 103, § 4;
L. 2004, ch. 174, § 1; July 1.