(a)   There shall be a system of fiscal procedure, accounting and reporting to the city to have its accounts examined and audited at least once each year, which system shall be uniform in its application to all officers of the same grade and kind and all accounts of the city to which it is applicable, and shall be used by the city and its officers and employees when directed by the state municipal accounting board. The city may use or adopt such forms as it shall deem best suited for its particular need so long as all necessary information is shown on such forms. No copyrighted form or forms, books or records shall be adopted. The system adopted shall be obtainable upon the open market.

(b)   The city shall utilize accounting procedures and fiscal procedures in the preparation of financial statements and financial reports that conform to generally accepted accounting principles as promulgated by the national committee on governmental accounting and the American institute of certified public accountants and adopted by rules and regulations of the municipal accounting board.

(c)   The city shall follow fiscal procedures and regulations adopted by the director of accounts and reports, by and with the approval of the state municipal accounting boards.

(d)   The city shall have the accounts of said city examined and audited by a licensed municipal public accountant or accountants, or certified public accountant or accountants.

(e)   In conducting examinations and audits, the licensed municipal public accountant or certified public accountant so engaged shall follow the minimum standard audit program, or the applicable portions thereof, prescribed by the director of accounts and reports with the approval of the municipal accounting board.  The city, so audited, shall install and put such standardized accounting system into effect as soon as possible after such audit.

(f)    Nothing in this section shall require, or be interpreted to require, the city to adopt any sort of fixed asset accounting procedure and the city’s auditor shall not be required to examine any such fixed asset account.

(K.S.A. 75-1120 et seq.; C.O. No. 12; Code 2001, 1-604:608; Ord. 09-4573; Code 2014)

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)   West Fourth Street from the west side of Neosho to the east side of Liberty Street;

(b)   East Third Street from the east edge of Summit to the west side of Olive Street;

(c)   Portion of South Galveston Street and South Galveston Street extended described as running from the north line of East Sixth Street to the south line of East Ninth Street and thence south as a strip sixty (60) feet wide along the east side of Lot A of Plowman’s Sub-Division of the northwest quarter (NW/4) and the southwest quarter (SW/4) of Section 16, Township 32, Range 17, east of the Sixth Principal Meridian, to the north line of the tract purchased by the City from the Atchison, Topeka and Santa Fe Railway Company, said tract being known as the Lake Tanka tract;

(d)   West First Street from Liberty Street to Coyle Street;

(e)   South Montgomery Street from Sixth Street to Ninth Street.

(f)    Willow Street from Liberty Street to Labette Street;

(g)   Carson Street from Sixth Street to Eleventh Street;

(h)   Neosho Street from Front Street to Willow Street;

(i)    Main Street from Liberty Street to Maple Street;

(j)    Main Street from Liberty Street to Olive Street;

(k)   Sixth Street from Liberty Street to Olive Street.

(K.S.A. 12-685 et seq.; Code 2001, 8-203; Code 2014)

(a)   Fund Established.  In accordance with the provisions  of K.S.A. 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 plan.

(b)   Policy Objective.   It is the policy objective of the Governing body that such fund shall be used primarily to provide a financing mechanism for the repair, reconstruction 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 cost of unnecessary indebtedness.

(c)   Use for Studies.  Moneys in such fund may be used to pay the cost of engineering and other advanced public improvements 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.  No expenditure for such purposes shall be made except on the finding of the Governing Body of its probable intent to proceed with the improvement following such engineering or advanced study.

(d)   Plan of Operation.

(1)   The City Clerk shall submit to the Governing Body a plan of operation for the implementation of this ordinance.  Such plan shall provide that the annual revised and adopted capital improvement plan of the city identify those improvements to be financed from the fund during the following year.  The implementation plan should also provide for transferring from the general fund to the Capital Improvement fund.  The implementation plan may include information as to the feasibility of home rule action by the city to levy additional taxes or service charges, the revenue from which would be allocated to the capital improvements fund.

(2)   Beginning in 2007, the City Clerk shall annually submit at the same as a part of the annual operation budget, such proposed revenue allocations and budget transfers as may be necessary (A) to finance those improvements scheduled for completion next year, the cost of which is to 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)   Investing.  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.

(K.S.A. 12-1,118; Ord. 06-4477; Code 2014)

(a)   Fund Established. 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 all functions and services of the city including, but not limited to .fire, ambulance, police, parks, streets, cemetery, water and sewer.  For the purpose of this ordinance, the word “equipment” shall mean machinery, vehicles and other equipment or personal property which has an estimated future purchase or replacement cost in excess of $1,000 and a life expectancy of not less than three years.

(b)   Policy Objective.  It is the policy objective of the Governing Body that such equipment reserve fund shall be used as a financing mechanism to secure the pla1med 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.

(c)   Plan of Operation.

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

(2)   In the year 2006, the City Clerk shall include in the proposed budget for 2007 an amount sufficient to cover necessary 2007 equipment acquisition costs, plus an amount approximately equal to the average annual expenditures of the city for equipment purchases during the past three years.

(3)   Beginning in 2007, the city clerk shall annually submit at the same time 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)   Investing. 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 earning credited to such fund.

(K.S.A. 12-1,117; Ord. 06-4479; Code 2014)

A majority of electors voting thereon having approved at a special question election held on the 3rd day of April, 2007, the levying of a retailer’s sales tax in the City of Cherryvale, for the purpose of reducing property taxes, as authorized by K.S.A. 12-187 et seq., as amended, there is levied a city retailers sales tax in the amount of one-half of one percent (.5%) to take effect on October 1, 2007.

(K.S.A. 12-187 et seq.; Ord. 07-4505; Code 2014)

A majority of electors voting thereon having approved at a special question election held on 3rd day of April, 2007, the levying of a retailer’s sales tax in the City of Cherryvale, for the purpose of funding improvements to streets, storm water drainage, and other capital improvements, as authorized by K.S.A. 12-187 et seq., as amended, there is levied a city retailers sales tax in the amount of one-half of one percent (.5%) to take effect on October 1, 2007.

(K.S.A. 12-187 et seq.; Ord. 07-4506; Code 2014)

A majority of electors voting thereon having approved at a special question election held on the 5th day of April, 2011, the levying of a retailer’s sales tax in the City of Cherryvale, for the purpose of financing existing sanitary sewer system debt and operation and maintenance costs appurtenant thereto, there is levied a city retailers sales tax in the amount of one percent (1%) to commence on July 1, 2011 and shall expire ten years after its commencement.

(K.S.A. 12-187 et seq.; Ord. 11-4609; Code 2014)

A majority of electors voting thereon having approved at a special question election held on the 18th day of January, 2011, the levying of a retailer’s sales tax in the City of Cherryvale, for the purpose of financing capital improvements, there is levied a city retailers sales tax in the amount of three-fourths of one percent (0.75%) to commence on October 1, 2011 and shall expire four years after its commencement.

(K.S.A. 12-187 et seq.; Ord. 11-4610; Code 2014)

The library mill levy is hereby limited to seven (7) mills on each dollar of assessed valuation of the city.

(Ord. 14-4646)

A majority of electors voting thereon having approved at a special question election held on August 22, 2023, the levying of a retailer’s sales tax in the City of Cherryvale, for the purpose of financing capital improvements, there is levied a city retailers sales tax in the amount of three-fourths of one percent (0.75%) to commence on January 1, 2024 and shall expire four years after its commencement.

(K.S.A. 12-187 et seq.; Ord. 15-4662, Ord. 19-4705; Ord. 23-4751)

A majority of electors voting thereon having approved at a special question election held on August 22, 2023, the levying of a retailer’s sales tax in the City of Cherryvale, for the purpose of financing recreational amenities, there is levied a city retailers sales tax in the amount of one-fourth of one percent (0.25%) to commence on January 1, 2024 and shall expire four years after its commencement.

(K.S.A. 12-187 et seq.; Ord. 11-4663; Ord. 19-4704; Ord. 23-4752)

(a)   The City Council does hereby adopt the Neighborhood Revitalization Plan(s), attached to Ordinance No. 16-4673, labeled Exhibits A & Band incorporated by reference as if fully set forth herein.

(b)   The City Council hereby designates the real property described in Part 1 of the Neighborhood Revitalization Plan(s) as the Neighborhood Revitalization Area(s), and finds that: The area has deteriorating structures which may endanger life or property by fire and other causes and the area substantially impairs or arrests the sound growth of the municipality and constitutes an economic or social liability and is detrimental to the public health, safety or welfare in its present condition and use.

(K.S.A. 12-17,114 et seq.; Ord. 16-4673)

The rates for ambulance service provided by the City of Cherryvale shall be as follows:

(Ord. 17-4681; Ord. 21-4733)

A majority of electors voting thereon having approved at a general election held on April 6, 2021, the levying of a retailer’s sales tax in the City of Cherryvale, for the purpose of financing existing sanitary sewer system debt and operation and maintenance costs appurtenant thereto, there is levied a city retailers sales tax in the amount of one percent (1%) to commence on October 1, 2021 and shall expire ten years after its commencement.

(K.S.A. 12-187 et seq.; Ord. 21-4730)