Chapter 1 · Administration

Article 10. Board of Review (Tax Exemptions)

Sections 1-1001 to 1-1002 · 2 sections

1-1001 Creation and Establishment.

The Board of Review of the City of Paola, Kansas, is hereby created, and is comprised of seven (7) members. The School Board and County Commissioners shall each nominate one (1) member to represent their respective governmental units as granting of a tax abatement will affect the tax base of their jurisdictions. The City Manager shall represent the City of Paola. Two (2) members shall be nominated by the Mayor. One (1) member shall be nominated by the Miami County Economic Development Corporation. One (1) member shall be nominated by the Board of the Paola Chamber of Commerce. All appointments are subject to approval by the City Council. The Chairman of the Board of Review is selected by the Board Members. The members shall serve without compensation and shall meet on call of the Chairman of the Board at least once every calendar year.

(Prior Code 2016 §110.120; Ord. 2660; Code 2021)

1-1002 Duties and Purpose.

(a)The duties and purpose of the Board of Review shall be to:

(1)Receive and review requests and applications for tax exemptions;

(2)Gather and review such additional information as may be deemed necessary to determine if a company meets the target objectives of Subsection (B) hereof;

(3)Conduct preliminary negotiations with the applicant business;

(4)Make recommendations for tax exemptions to the City Council; and

(5)Conduct an annual review of the tax exemptions and make recommendations regarding the continuation of the tax exemptions to the City Council.

Board of Review records, including applications for tax exemptions and administrative letters, may be withheld from public disclosure under the Kansas Open Records Act as provided for in K.S.A. 45-221 et seq., but shall be available to public inspection when otherwise required by law. The Board is authorized to issue administrative letters of finding which shall not be binding upon the City Council and may be superseded by any final action of the City Council.

(b)The findings made by the Board of Review shall be submitted to the Governing Body of the City of Paola, pursuant to City of Paola Resolution No. 8-27-96.

(Prior Code 2016 §110.130; Ord. 2660; Code 2021)