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    5.    
City Council Regular
Meeting Date: 01/16/2018  
Subject:    Public Hearing and Introduction of Ordinance Pleasure Creek District Dissolution
From: Sharon Legg, Finance Director

INTRODUCTION
A special taxing district was established in 1980 and was used to generate taxes to partially fund drainage improvements for City Project 79-25, Pleasure Creek Improvements and Erosion Protection.  There is no longer a need for this special taxing district and it could be dissolved.  A public hearing must be held and an ordinance adopted.
DISCUSSION
The Pleasure Creek Drainage district was created to fund storm drainage improvements in that drainage basin.  Parcels included in the district contributed a special tax to help pay bonds issued to fund the project.  The bonds have been paid and area wide improvements are not anticipated in the nearer term.  Creating and dissolving special taxing districts consist of essentially the same procedures which include identifying the parcels involved, holding a public hearing and then adopting an ordinance creating the district.  Once the district was created, the County assigned a new taxing district number to each parcel within the district.

At this time, staff is recommending that the district be dissolved since taxes have not been collected in many years. Though it is inactive, it does inhibit adjoining parcels to be combined, which would be helpful in certain cases. 

 
RECOMMENDATION
1. Hold a public hearing to dissolve Pleasure Creek Drainage District.
2. Introduce an ordinance dissolving the district.

Attachments
Pleasure Creek Ordinance
Map of District

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