22-11099 McShares, Inc. Exempting Certain Property from Ad Valorem Taxes•
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ORDINANCE NO. 22-11099
AN ORDINANCE EXEMPTING CERTAIN PROPERTY IN THE CITY OF SALINA,
KANSAS, FROM AD VALOREM TAXATION FOR ECONOMIC DEVELOPMENT
PURPOSES PURSUANT TO ARTICLE 11, SECTION 13 OF THE KANSAS
CONSTITUTION; PROVIDING THE TERMS AND CONDITIONS FOR AD
VALOREM TAX EXEMPTION; AND DESCRIBING THE PROPERTY SO
EXEMPTED.
WHEREAS, Article 11 , Section 13 of the Kansas Constitution permits the gove rnin g body of any c it y
by ordinance to exempt from ad valorem taxation all or any portion of the appraised valuation of all buildings,
together with the land upon which such buildings were located , and all tangibl e per so nal property associated
therewith used exclusively by a business for the purpose of manufacturing articles of commerce for not more
than ten (10) calendar years after the calendar year in which the bu s ine ss commences it s operat ions or in which
expansion of an existing business is completed; and
WHEREAS, the governing bod y of the City of Salina, Kansas (the "C ity"), afte r conducting a public
hearing pursuant to published notice as provided by law , ha s determined that the building additions const ru cted
by McShares , Inc. (the "Company ") and used exclusively in the Company's bu s iness of manufacturing arti cles
of commerce should be granted tax exemption for economic development purposes; and
WHEREAS, the governing body of the City has by previously adopted reso lution made the findings of
fact required by K.S.A. 79-25 1;
NOW, THEREFORE, BE IT ORDAINED BY THE GOVERNING BODY OF THE CITY OF
SALINA, KANSAS:
Section 1. Grant of Exemption. In accordance with Article 11 , Section 13 of the Kansas
Constitution , and pursuant to K.S .A. 79-251, Resolution No. 22-8022 of the City, the governing body of the C it y
hereby determines that the following described property should be granted a I 00% ad valorem tax exempt io n,
provided no exemption may be granted from the ad valorem tax levied by a sc ho o l district pur s uant to the
provisions of K.S.A. 72-53, 113 and amendments thereto , and subject to proper application to and approval or the
State Board of Tax Appeals , and fu1iher subject to the conditions se t fo1ih herein :
The building improvements constructed beginning in 2022 on the following property (the "Project "):
ALL OF LOT FOUR (4) EXCEPT THE WEST 203 FEET THEREOF , AND THE EAST 137
FEET OF THE WEST 340 FEET OF THE SOUTH 230.95 FEET OF THE NORTH 385.41
FEET OF LOT FIVE (5), IN THE BROWN AND BROWN ADDITION TO THE C ITY OF
SALINA , SALINE COUNTY, KANSAS .
The exemption shall commence as of .January I fol lowing completion of the Project and s hall be for a term of I 0
years. Continuation of the ad valorem tax exemption shall be subject to comp I iance by the Company with the
terms and conditions of the Tax Incentive Agreement herein described , and the exemption may be withdrawn by
the governing body upon a finding that the Company is no longer entitled to such exemption under the terms of
the Tax Incentive Agreement.
Section 2. Authorization of Tax Incentive Agreement. The form of the Tax In centive
Agreement presented to the governing body of the City on thi s date is her e by approved , with such minor
corrections or modifications as may be approved by the Mayor , such approval to be conclusively evidenced by
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execution of the agreement by the Ma yo r and the C it y C lerk , and th e Mayor and City C lerk are hereb y authorized
to execute the Tax Incentive Agreement o n behalf of th e City.
Section 3. Transferability of Exemption. If there is a change in owne rship of the exe mpt
prope11y, th e ad valorem tax exemption gra nt ed by this Ordinance is not tran sfera ble without the express approva l
of the City .
Section 4. Effective Date. This Ordinance sha ll be in full force a nd effect from and after its
passage, execution by the Ma yo r, and publication in th e official c it y newspaper as provided by law.
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(SEAL)
Attest:
PASSED AND SIGNED February 14, 2022 .
Trent W. Davis , M.D., Mayor
(Signature Page to Ordinance)