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Fri. 2010.05.21




さて、「第68期名人戦 羽生名人 VS 三浦八段」。BSで生中継されてたものを全て録画して見たわけですが、羽生名人の4連勝で幕を閉じましたね。すごい!(第7局までもつれ込んで欲しかった)







4タテをくらった挑戦者が主役だった不思議な名人戦ーー名人戦2010第四局 羽生名人vs三浦挑戦者




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    The Journal-World used city documents and reports to look at how many incentives the city has given in recent years. Recently the most popular type of incentive has involved the Neighborhood Revitalization Act, a state law that allows cities to rebate part of the new property taxes created by a development. In other words, if a property pays $5,000 in taxes before development and it would be subject to paying $15,000 in taxes after development, the city 鈥?along with approval from Douglas County and the school district 鈥?can rebate part of that $10,000 increment.

    The program began in Lawrence in 2007. The city issued one tax break through the NRA that year. The next one didn鈥檛 come until 2011. Since 2011, the city has given five tax breaks through the program. Three of those five came in 2014.

    The six tax rebates issued were: a low-income apartment project at 8th and Pennsylvania streets; an architectural office building near 11th and Vermont streets; an art gallery/office project in the Warehouse Arts District at 812 Pennsylvania St.; a remodel of a historic property into a residential rental and office project at 1106 Rhode Island St.; a luxury apartment building and retail project near the Kansas Union; and a low-income apartment project at 900 Delaware St.

    Those projects are projected to receive at least $7.75 million in rebated taxes from the city, the county, the school district and the state. Some of the projects will receive the rebates over a 10-year period, some over a 15-year period, and some over a 20-year period. Most of the rebated taxes are property taxes, although some of the projects have received an exemption from paying sales taxes on construction material. Those exemptions can be significant. For the luxury apartment project, the sales tax exemption is expected to total $2.4 million.

    But there is another number city officials have looked at when granting these tax rebates: The amount of new construction promised by the developments. That number, too, has been significant. The six developments are projected to create $87.3 million worth of buildings. One project, the luxury apartment project, is expected to account for the bulk of the construction, with a price tag of $75.5 million. That project also is slated to receive the largest tax rebate at $5.6 million over 10 years.

    The NRA is just one incentive program the city uses. Others include:

    鈥?Tax increment financing, another type of incentive that rebates the new taxes generated by development. The rebated taxes can be used by the developers to pay for public infrastructure such as sidewalks, storm sewers and other items needed to support the development. It also can be used to pay for private parking garages. The Oread Hotel is in a TIF district, and since its beginning in 2009, the city has rebated about $2.1 million in property and sales taxes. The project could continue to receive rebates until 2029. The city also has approved a similar TIF district for the new Marriott hotel at Ninth and New Hampshire streets. But the project was only recently completed, and the city has not yet issued any rebates. The city notes that the TIF incentives, like the NRA program, helped spur a lot of new construction. The Oread developers invested more than $18 million in the project, city officials estimate.

    鈥ransportation development districts involve a special sales tax added on to the city鈥檚 existing sales tax. The proceeds can be used by developers to pay for public infrastructure and private parking. The city had two special taxing districts in 2014: at The Oread hotel and at the retail shopping area known as Bauer Farms near Sixth and Wakarusa. Since both projects began in 2009, the city has rebated about $826,000 to the projects. Both districts are scheduled to last for up to 22 years. The city notes the incentive has helped spur about $38 million in new construction between the two projects.

    鈥?Tax abatements were the original type of financial incentive offered by the city. Typically they were given to manufacturers or warehouses in exchange for the company providing a certain number of jobs or making a certain size of capital investment. Four companies 鈥?Amarr Garage Doors, Prosoco, Grandstand Glassware and Sunlite Technologies 鈥?received tax abatements in 2014, when they had about $181,000 in property taxes abated. Since the beginning of their abatements, the four companies have added 330 new jobs and invested about $21 million in new buildings or equipment. All the tax abatements, by state law, are limited to 10 years.

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