HomeMy WebLinkAbout475_Amend Part 11 Ch 2_Cemetery Care Fund PercentageTULSA COUNTY CLERK - JOAN HASTINGS
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CITY OF OWASSO, OKLAHOMA
ORDINANCE NUMBER 475
AN ORDINANCE AMENDING PART 11, PARKS,
RECREATION AND CULTURAL AFFAIRS, CHAPTER 2,
CEMETERY, SECTION 11 -206, CEMETERY CARE FUND;
PURCHASE OF LANDS; INVESTMENT OF FUNDS, OF THE
CODE OF ORDINANCES OF THE CITY OF OWASSO,
OKLAHOMA, REDUCING FROM TWENTY -FIVE PERCENT
(25%) TO TWELVE AND ONE-HALF PERCENT (12.5 %)
THE AMOUNT TO BE SEGREGATED AND SET ASIDE FROM
ALL MONIES RECEIVED FROM SALE OF LOTS AND
INTERMENTS IN THE CEMETERY CARE FUND,
DECLARING AN EFFECTIVE DATE
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OWASSO,
OKLAHOMA, THAT:
Section One: Part 11, Parks, Recreation and Cultural Affairs,
Chapter 2, Cemetery, Section 11 -206, Cemetery Care Fund; Purchase
of Lands; Investment of Funds, of the Code of Ordinances of the
City of Owasso, Oklahoma, shall be amended in the following
respects, to -wit:
A. In all cemeteries owned by the city where lots are
old or charges made for interments, not less than
twelve and one -half percent (12.5%) of all
meneys, monies received from the sale of lots and interments
shall be segregated and set aside as a cemetery care fund.
B. The cemetery are fund shall be expended in purchasing
lands for cemeteries and for making capital improvements when
necessary. The balance of the fund may be invested by the
City Council in the manner provided in Section
348.1 of Title 62 of the Oklahoma Statutes for investment of
municipal funds..
C. Only the interest from the investments shall be used
in improving, caring for and embellishing the lots, walks,
drives, parks and other necessary improvements on such
cemeteries.
Section Two: This ordinance shall, upon passage, become
effective thirty (30) days from the date of first publication as
provided by law.
DATED this 4th day of January, 1994.
CITY OF OWASSO, OKLAHOMA
By: Bob Randolph, Mayor
ATTEST: Sherry Bishop, City Clerk
APPROVED AS TO FORM: Ronald D Cates, City Attorney
Adfidavit Of Publication
STATE OF OIKLAHOMA, TULSA COUNTY, ss.-
Bill R. Retherford, oflawfz,,! age, being d-Laly sworn
and authorized, says that he is the publisher of the
OWASSO REPORTER -1 a weekly
Published In The Owasso Repwerowasso, Tuba County,
OF OWASSO, OKLAHOMA
CITY OF OWASSO, OKLAHOMA
ORDINANCE NUMBER 475
AN ORDINANCE AMENDING PART 11, PARKS,
RECREATION AND CULTURAL AFFAIRS, CHAPTER 2,
CEMETERY, SECTION 11 -206, CEMETERY CARE FUND;
PURCHASE OF LANDS; INVESTMENT OF FUNDS, OF THE
CODE OF ORDINANCES OF THE CITY OF OWASSO,
OKLAHOMA, REDUCING FROM TWENTY -FIVE PERCENT
(25%) TO TWELVE AND ONE-HALF PERCENT (12.5 %)
THE AMOUNT TO BE SEGREGATED AND SET ASIDE FROM
ALL MONIES RECEIVED FROM SALE OF LOTS AND
INTERMENTS IN THE CEMETERY CARE FUND,
DECLARING AN EFFECTIVE DATE
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF OWASSO,
OKLAHOMA, THAT:
Section One: Part 11, Parks, Recreation and Cultural Affairs,
Chapter 2, Cemetery, Section 11 -206, Cemetery Care Fund; Purchase
of Lands; Investment of Funds, of the Code of Ordinances of the
City of Owasso, Oklahoma, shall be amended in the following
respects, to -wit:
A. In all cemeteries owned by the city where lots are
old or charges made for interments, not less than
twelve and one -half percent (12.5%) of all
meneys, monies received from the sale of lots and interments
shall be segregated and set aside as a cemetery care fund.
B. The cemetery are fund shall be expended in purchasing
lands for cemeteries and for making capital improvements when
necessary. The balance of the fund may be invested by the
City Council in the manner provided in Section
348.1 of Title 62 of the Oklahoma Statutes for investment of
municipal funds..
C. Only the interest from the investments shall be used
in improving, caring for and embellishing the lots, walks,
drives, parks and other necessary improvements on such
cemeteries.
Section Two: This ordinance shall, upon passage, become
effective thirty (30) days from the date of first publication as
provided by law.
DATED this 4th day of January, 1994.
CITY OF OWASSO, OKLAHOMA
By: Bob Randolph, Mayor
ATTEST: Sherry Bishop, City Clerk
APPROVED AS TO FORM: Ronald D Cates, City Attorney
MEMORANDUM
TO: HONORABLE MAYOR AND CITY COUNCIL
CITY OF OWASSO
FROM: SHERRY BISHOP
FINANCE DIRECTOR
SUBJECT: ORDINANCE #475
CEMETERY CARE FUND TRANSFER PERCENTAGE
DATE: December 30, 1993
BACKGROUND:
On December 7, 1993, Council approved a policy change and directed staff to prepare an
ordinance relating to the transfer of a percentage of revenue from the general fund to the
cemetery care fund. By state statute and city ordinance, a percentage of all monies collected
from cemetery lot sales and cemetery interment fees must be set aside in the cemetery care fund.
Recent legislation revised the state statute percentage from 25 % to 12.5 %. Ordinance #475
would make the same revision in the city code of ordinances.
RECOMMENDATION:
Staff recommends Council approval of Ordinance #475, an ordinance reducing the required
transfer into the cemetery care fund from 25% of all revenues collected for lot sales and
interments to 12.5% of such revenues.
ATTACHMENTS:
1. Ordinance #475
2. Memorandum from Mr. Ray dated December 1, 1993
MEMORANDUM
TO: THE HONORABLE MAYOR AND CITY COUNCIL
CITY OF OWASSO
FROM: RODNEY J RAY
CITY MANAGER
SUBJECT: REQUEST TO REDUCE TRANSFER TO CEMETERY CARE FUND
DATE: December 1, 1993
BACKGROUND:
Title 110. S., Section 26 -109, requires that "In all municipally owned cemeteries where lots are
sold or charges made for interments, not less that 12.5% of all monies received from the sale
of lots and interments shall be segregated and set aside as a permanent fund to be known as the
w mom,
"Cemetery Care Fund" .see attachment for full statute text) i t 11 the ieeid transfer vyH'gf 1 °innts rciivclx However, the 1993 legislature passed
HB 1522 which reduced that required transfer from the original 25% to the current 12.5 %.
The November 16th issue of the City Manager's Report contained a memorandum from
Ms Bishop (memorandum dated 10/29/93) outlining the 1993 legislative changes relating to the
percentage of cemetery revenue required to be placed in the Cemetery Care Fund. The purpose
of this agenda item is to propose a change in city policy that would reduce the percentage of
money transferred to that fund. Such a reduction is now allowed because of the changes
referred to above.
The purpose of the Cemetery Care Fund is to require that cities make some arrangements for
the long term maintenance and expansion of cemetery facilities. Allowable uses of the funds
include the purchase of land and capital improvements for the cemetery. As Ms Bishop has
noted in her memorandum (see attached), Owasso's Cemetery Care Fund has a $93,000 cash
balance and no long term expansion plans. Therefore, she has recommended that the percentage
of monies transferred to the Cemetery Care Fund be reduced to the allowable 12.5%. Based
on current budget projections, such a policy change would reduce the total annual transfer from
$7750 to $3875.
Memorandum
Cemetery Care Fund
December 1, 1993
Page 2
NOTES & COMMENTS:
1. The revised state law does not prohibit the continued transfer of 25 % should the council
desire to retain that policy.
2. The staff is of the opinion that the long term maintenance needs for the existing cemetery
can be met with the existing cash balance and an ongoing 12.5 % transfer. The reduction in the
amount transferred should not have a significant impact on the operation or maintenance of the
facility.
3. Please note that the most recent cemetery study indicates that, at current rates of lot sales
and interments, the existing cemetery will have lots for sale for 6.82 more years (until 1999 +)
and will conduct interments for another 50.85 years (until 2043). Thus, it is anticipated that
revenue will be stable through 1999. Thereafter, there will be a decrease in revenue due to the
fact that there will be no lot sales (lot sales make up 65 % of cemetery revenue).
4. It is anticipated that the city will not expand its current cemetery operation or size and will
instead rely upon the private sector to meet the citizen demand for cemetery space in the future
years. Please note that such opinion is a staff assumption based on discussions conducted over
the past six years with various councilors and private sector providers. A change in that
assumption would require long term planning and a major commitment of funds, as well as a
continuing subsidy for the existing cemetery.
RECOMMENDATION:
The staff recommends Council approval of a change in the policy relating to the transfer of a
percentage of the monies collected from cemetery lot sales and interments and that the staff be
directed to prepare an ordinance reducing such transfer to the Cemetery Care Fund from 25%
to 12.5 %.
ATTACHMENTS:
1. Memorandum from Ms Bishop
2. Title 11, O.S., Article 26 (cemeteries)