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HomeMy WebLinkAboutRes 071 - Levy Taxes - Black Butte Ranch CSD620 o Deschutes County Board of Commissioner, 1300 NW Wall St., Suite 200, Bend, OR 97701-196( (541) 388-6570 - Fax (541) 385-3202 - www.deschutes.or AGENDA REQUEST & STAFF REPORT For Board Business Meeting of June 23, 2010 Please see directions for completing this document on the next page. DATE: June 3, 2010 FROM: Marty Wynne Finance (541) 388-6559 TITLE OF AGENDA ITEM: Resolution 2010-071. Levying Ad Valorem Taxes for Fiscal Year 2010-11 and Making Appropriations of the Black Butte Ranch Service District Budget for Fiscal Year 2010-11. PUBLIC HEARING ON THIS DATE? NO BACKGROUND AND POLICY IMPLICATIONS: Consideration of Resolution No. 2010-071 to levy ad valorem taxes for Fiscal Year 2010-11 and make appropriations within the Black Butte Ranch Service District Budget for Fiscal Year 2010-11. FISCAL IMPLICATIONS: Budget Adoption RECOMMENDATION & ACTION REQUESTED: Adoption of the Resolution ATTENDANCE: Marty Wynne DISTRIBUTION OF DOCUMENTS: Marty Wynne, Finance Department 388-6559 (4 Copies) Susanna Klosterman 595-2191 REVIEWED LEGAL COUNSEL For Recording Stamp Only BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON ACTING AS THE GOVERNING BODY OF THE BLACK BUTTE RANCH SERVICE DISTRICT A Resolution Levying Ad Valorem Taxes for Fiscal Year 2010-11 And Making Appropriations of the Black Butte Ranch Service District Budget for Fiscal Year 2010-11. RESOLUTION NO. 2010-071 BE 1T RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUT ES COUNTY, OREGON, ACTING AS THE GOVERNING BODY OF THE BLACK BUTTE RANCH SERVI 2E DISTRICT, as follows: Section 1. That the Board of County Commissioners of Deschutes County. Oregon, acting as the governing body of the Black Butte Ranch Service District, hereby imposes the taxes provided for in the 2010-11 adopted budget at the tax rate of $ 1.0499 per $1,000 of assessed value for operations; and $0.5500 per $1,001, of assessed value for local option tax; and that these taxes are hereby imposed and categorized for tax year 201 C ;11 upon the assessed value of all taxable property within the district as follows: Rate Levied within Permanent Rate Limit Local Option Tax Rate General Government Limitation 1.0499/$1,000 .5500/$1,000 Excluded from Limitation Section 2. That the amounts for the fiscal year beginning July 1, 2010, and for the purposes shown below, are hereby appropriated as follows: GENERAL FUND Personal Services 567,300 Materials and Services 165,600 Capital Outlay 45,000 Contingency 142,000 Total General Fund Appropriation 919,900 Unappropriated Ending Fund Balance 206,800 Fund Total: 1,126,700 Total Requirements 1,126,700 PAGE 1 OF 2 - RESOLUTION NO. 2010-071 (06/23/10) Section 3. That the Deschutes County Finance Director make the appropriations as set out herein for the 2010-11 fiscal year. DATED this day of June, 2010. BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, ACTING AS THE GOVERNING BODY OF THE BLACK BUT" 'E RANCH SERVICE DISTRICT DENNIS R. LUKE, Chair ATTEST: ALAN UNGER, Vice Chair Recording Secretary TAMMY BANEY, Commissioner PAGE 2 OF 2 — RESOLUTION NO. 2010-071 (06/23/10) Changes to Approved Budget at Adopted Level Fiscal Year 2011 Approved Budget Change to Requirements Adopted Budget Black Butte Ranch Service District Personnel Services Police Chief 65,000 5,700 70,700 Police Sergeant 61,300 5,300 66,600 Patrol Officer 176,700 15,300 192,000 Certification Pay 9,000 9,000 Incentives 10,000 400 10,400 Overtime 9,100 500 9,600 Administrative Assistant 39,700 3,400 43,100 Health Insurance 95,700 95,700 Medicare 5,300 500 5,800 PERS 48,900 4,300 53,200 SUTA 400 400 Workers' Compensation 9,900 900 10,800 Total Personnel Services 531,000 36,300 567,300 Materials and Services 165,600 - 165,600 Capital Outlay 45,000 45,00C Contingency 178,300 (36,300) 142,00C Unappropriated Ending Fund Balance 206,800 - 206,80( Total Requirements 1,126,700 - 1,126,700 omments: Personnel costs are expected to be higher than originally submitted as a result of the labor contract settlement. During Budget Committee deliberations Black Butte Ranch Service District received approval for an increase in contingency of $100,000, with a corresponding decrease in unappropriated ending fund balance, to cover the anticipated personnel increases. The changes requested to the Approved Budget wi:l adjust the categories to reflect revised estimates. CHANGES TO APPROVED BUDGET APPROVED 2011 SERVICE DISTRICT BUDGET 1,126,700 2011 ADOPTED SERVICE DISTRICT BUDGET TOTAL 1 126 700