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Commission reauthorizes ZAP tax for 10 years without voter referendum
Summary
Attorney Lauren Anderson presented an ordinance to reauthorize the local ZAP (zoo/arts/park) tax for another 10 years through 2036, noting a recent legislative change allows counties of this class to reapprove the tax without a public vote. The commission approved the ordinance.
Attorney Lauren Anderson explained that the local "ZAP" tax (which funds Western Park, the county amphitheater, the county fair and the county museum) comes up for reauthorization every 10 years. She said state law was changed to allow fourth‑class counties with prior voter approvals to have the legislative body reauthorize the tax without returning to the electorate. Anderson presented Ordinance 12‑16‑2025‑02 to reauthorize the ZAP tax for 10 years; the commission voted to approve the ordinance, extending authorization to 2036.
Anderson explained the ordinance's purpose and the practical uses of the tax for parks, the amphitheater and fair operations. Commissioners asked clarifying questions about covered entities; Anderson and staff confirmed the tax continues to fund those local cultural and park programs.
