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A Park Excise Tax is hereby imposed on the development of land for the purpose of assuring that neighborhood parks, parkland and open space is available and adequate to meet the needs created by new development while maintaining current and proposed park and open space standards pursuant to the Olathe Comprehensive Plan. It is the intent of this ordinance to raise revenue from new residential development in order to provide neighborhood parks in developing residential areas. Revenue raised from nonresidential development may be used for neighborhood parks, parkland, or open space as deemed appropriate by the Governing Body. The Park Excise Tax shall be imposed by the city on the development of all land in order to raise sufficient revenue to address the public need for parks. (Ord. 96-87 § 1, 1996; Ord. 89-87 § 1, 1989.)