The Countywide Excess Funds resolution follows discussions throughout 2016 and 2017.

It is estimated the City will have an excess of $10 million in funds from the original 2004-2016 Countywide Half-Cent Sales Tax because all original projects are projected to be completed by May of 2017 and these are unallocated funds that can be used for any purpose although, State law restricts use of any proceeds (excess or not) as a guarantee for the payment of bonds issued by a city or county. K.S.A. 12-195.  In the spirit of the original ballot language, the City believes the best use of these funds is for infrastructure.

Attached is the current interlocal agreement (City of Topeka Contract No. 34790) with the County. Subsection 3(a) addresses excess sales tax funds:

“Upon the later of the expiration or termination of the sales tax and the completion of and payment for the projects described/listed in Attachment A and the Topeka Boulevard Bridge project, the committee shall inform the City and County of any money remaining in the account. Unless otherwise agreed to by the parties, these excesses monies, less any economic development (as provided by paragraph five of this agreement) or county bridge (as provided by paragraph six of this agreement) commitments, shall be distributed to the City and County in the proportional rates as provided by Kansas law at the time of the excess monies determination.” Shawnee County Resolution No. 2015-12 has indicated that it will use its portion of the unallocated funds from the 2004-2016 Citywide Half-Cent Sales Tax for the replacement of the NW Carlson Road Bridge over the Kansas River. 

The Governing Body has discussed use of these funds on multiple occasions, most recently as part of the Pavement Management discussion in February 2017 and part of the proposed CIP Discussion throughout March and April 2017.