RESOLUTION NO. 2025-15
A RESOLUTION AUTHORIZING AND PROVIDING FOR THE CALLING OF A SPECIAL QUESTION ELECTION IN THE CITY OF GOODLAND, KANSAS, FOR THE PURPOSE OF SUBMITTING TO THE ELECTORS OF THE CITY THE QUESTION OF IMPOSING A ONE-QUARTER PERCENT (0.25%) CITYWIDE GENERAL PURPOSE RETAILERS’ SALES TAX FOR VARIOUS EDUCATIONAL PURPOSES OF UNIFIED SCHOOL DISTRICT NO. 352, SHERMAN COUNTY, KANSAS (GOODLAND), INCLUDING ASSISTING IN THE REPAYMENT OF A PORTION OF THE PRINCIPAL OF AND INTEREST ON A GENERAL OBLIGATION BOND ISSUE, PROVIDING FOR THE PAYMENT OF CERTAIN CITY INFRASTRUCTURE IMPROVEMENTS TO FACILITATE THE USE OF DISTRICT EDUCATIONAL FACILITIES AND ALLEVIATING THE PROPERTY TAX BURDEN ON THE DISTRICT; AND PROVIDING FOR THE GIVING OF NOTICE OF SAID SPECIAL QUESTION ELECTION.
WHEREAS, K.S.A. 12-187 et seq., as amended (the “Act”), authorizes the governing body of any Kansas city to submit to the electors of such city the question of levying a city-wide retailers’ sales tax; and
WHEREAS, pursuant to the Act, the City of Goodland, Kansas (the “City”) currently levies a one-quarter percent (0.25%) city-wide retailers’ sales tax (the “Existing Educational Sales Tax”) to pay costs of repayment of the principal of and interest on Unified School District No. 352, Sherman County, Kansas (Goodland) (the “District”) bonds, providing for the payment of certain City infrastructure improvements to facilitate the use of District educational facilities, paying costs of capital improvement projects of the District and alleviating the property tax burden to the patrons of District; and
WHEREAS, the Board of Education (the “Board of Education”) (the “District”) intends to construct, equip and furnish a new Career and Technical Education Building and to finance the same by the issuance of general obligation bonds of the District (the “District Bonds”); and
WHEREAS, it is expected that the Board of Education will call and provide for a special question election to be held on November 4, 2025, for the purpose of submitting to the qualified electors of the District the question of issuing the District Bonds; and
WHEREAS, the Board of Education, in order to provide for assistance in the repayment of the debt service on such District Bonds, provide for the payment of certain City infrastructure improvements to facilitate the use of District educational facilities, and alleviate the property tax burden to the patrons of District, has requested that the City authorize the imposition of a new retailers’ sales tax within the City to replace the Existing Educational Sales Tax; and
WHEREAS, the governing body of the City has heretofore made a preliminary determination that such use of such new sales tax would continue to provide a benefit to the residents of the City and foster economic development within the City and its environs; and
WHEREAS, the governing body of the City deems it advisable to provide for the calling of a special question election in the City for the purpose of submitting to the qualified electors of the City the question of imposing a new one-quarter percent (0.25%) Citywide retailers’ sales tax (the “New Educational Sales Tax”), to the Existing Educational Sales Tax, with the New Educational Sales tax to be used first for the authorized purposes of the Existing Educational Sales Tax, and then to (a) assist the District in the repayment of the principal of and interest on District Bonds; (b) provide for the payment of certain City infrastructure improvements to facilitate the use of District educational facilities; and (c) alleviate the property tax burden to the patrons of District, provided that imposition of such New Educational Sales Tax is subject to the following conditions: (x) approval by the City electors of the New Educational Sales Tax proposition; (y) approval by District electors of a proposition authorizing the issuance of the District Bonds at an election held on November 4, 2025; and (z) collection of the New Educational Sales Tax is to commence on April 1, 2026, upon termination of the Existing Educational Sales Tax, and to expire on September 30, 2036; and
WHEREAS, if approved, the New Educational Sales Tax will constitute a sales tax imposed for general purposes, as said term is described in the Act, as amended; and
WHEREAS, in order to authorize the New Educational Sales Tax, it is deemed advisable to call a special question election in the City to be held on November 4, 2025.
NOW, THEREFORE, BE IT RESOLVED BY THE GOVERNING BODY OF THE CITY OF GOODLAND, KANSAS:
SECTION 1. Public Purpose. It is hereby deemed necessary and advisable and in the best interests of the citizens of the City to assist in the repayment of the District Bonds, provide for the payment of certain City infrastructure improvements to facilitate the use of District educational facilities, and alleviate the property tax burden to the patrons of District.
SECTION 2. New Educational Sales Tax. In order to provide for the purposes set forth in Section 1, it is necessary and advisable pursuant to the authority of the Act to institute the New Educational Sales Tax, subject to certain conditions hereinafter set forth in Section 3 hereof.
SECTION 3. Special Question Election. It is hereby authorized, ordered and directed that a special question election shall be and is hereby called to be held in the City on November 4, 2025, at which time there shall be submitted to the qualified electors of the City the following proposition:
Shall the following be adopted?
Shall the City of Goodland, Kansas, be authorized to impose a one-quarter percent (0.25%) Citywide retailers’ sales tax (the “New Educational Sales Tax”), to replace an existing one-quarter percent (0.25%) Citywide retailers’ sales tax that was approved by the electors of the City on April 2, 2013 (the “Existing Educational Sales Tax”), with the New Educational Sales tax to be used first for the authorized purposes of the Existing Educational Sales Tax, and then to (a) assist Unified School District No. 352, Sherman County, Kansas (Goodland) (the “District”), in the repayment of the principal of and interest on District general obligation bonds (the “District Bonds”) issued to pay a portion of the estimated costs to construct, equip and furnish a new Career and Technical Education Building; (b) provide for the payment of certain City infrastructure improvements to facilitate the use of District educational facilities; and (c) alleviate the property tax burden to the patrons of District, provided that imposition of such New Educational Sales Tax is subject to the following conditions: (x) approval by the City electors of the New Educational Sales Tax proposition; (y) approval by District electors of a proposition authorizing the issuance of the District Bonds at an election held on November 4, 2025; and (z) collection of the New Educational Sales Tax is to commence on April 1, 2026, upon termination of the Existing Educational Sales Tax, and to expire on September 30, 2036; all pursuant to the provisions of K.S.A. 12-187 et seq., as amended?
SECTION 4. The vote at said question submitted election shall be by ballot, and the special proposition stated above shall be printed on the ballot, together with voting instructions as provided by law.
SECTION 5. The Clerk of Sherman County, Kansas shall give notice of the question submitted election as provided by law by publishing a Notice of Question Submitted Election in substantially the form attached hereto as Exhibit A on the County election office website and once each week for two (2) consecutive weeks in a newspaper of general circulation in the City, with the first publication to be not less than twenty-one (21) days prior to the date of the question submitted election, and the last publication being not more than ninety (90) days prior to the date of the question submitted election.
SECTION 6. Effective Date. This Resolution shall be effective from and after its adoption.
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ADOPTED by the Governing Body of the City of Goodland, Kansas, on June 2, 2025.
(Seal) Jason Showalter
Mayor
ATTEST: Mary Volk
City Clerk