Res 72-94 RESOLUTION NO. 72-94
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, TO TENTATIVELY LEVY A TAX ON
ALL PROPERTIES WITHIN THE CITY OF DELRAY BEACH,
FLORIDA, FOR MAINTENANCE AND OPERATION, AND TO
TENTATIVELY LEVY A TAX FOR THE PAYMENT OF PRINCIPAL
AND INTEREST ON BONDED INDEBTEDNESS, AND TO ALLOCATE
AND APPROPRIATE SAID COLLECTIONS THEREUNDER.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
~ That there shall be and hereby is appropriated
for the General Fund operations of the City revenue derived from the
tax of $6.88 per one thousand dollars ($1,000.00) of assessed
valuation which is hereby tentatively levied on all taxable property
within the City of Delray Beach for the fiscal year commencing October
1, 1994, and ending September 30, 1995; the assessed valuation on all
taxable property for operating purposes within the City of Delray
Beach being $2,480,167,323; for operating and for maintenance expenses
of the General Fund, and also in addition, all revenues derived by
said City during said fiscal year from all other sources other than
the tax levy for current bond service and that part of collection of
delinquent taxes levied for bond service. The tentative operating
millage rate of $6.88 per one thousand dollars ($1,000.00) exceeds the
rolled-back rate of $6.82 per one thousand dollars ($1,000.00) by
0.9%.
~ That the amount of money necessary to be raised
for interest charges and bond redemption which constitutes a general
obligation bonded indebtedness of the City of Delray Beach is
$2,515,915 and that there is hereby appropriated for the payment
thereof, all revenues derived from the tentative tax levy of $1.07 per
one thousand dollars ($1,000.00) of assessed valuation, which is
hereby levied for that purpose for the fiscal year commencing October
1, 1994, and ending September 30, 1995, upon the taxable property of
the City of Delray Beach, the assessed valuation being $2,480,167,323.
Section ~, That the above tentative millage rates are
adopted subject to adjustment in accordance with Section 200.065(5) of
the Florida Statutes which provides that a municipality may adjust its
adopted millage rate if the taxable value within the jurisdiction of
the taxing authority as certified pursuant to Section 200.065(1) is at
variance by more than one percent (1%) with the taxable value shown on
the roll to be extended.
Section 4. That a public hearing was held on the proposed
budget on September 13, 1994.
PASSED AND ADOPTED in regular session on this the 13th day
of September, 1994.
ATTEST:
~ity ~le~k !
- 2 - Res. No. 72-94
MEMQRANDUM
TO: MAYOR AND CITY COMMISSIONERS
FROM: CITY MANAGER[/]~
SUBJECT: AGENDA ITEM ~ /O ~ _ MEETING OF SEPTEMBER 13. 1994
RESOLUTION NO. 72-94
DATE: SEPTEMBER 7, 1994
Resolution No. 72-94 tentatively levies a tax on all properties in
the City of Delray Beach for fiscal year 1994/95 as follows:
~.~ f~-9~mills for operation and maintenance of the General Fund
1,07 mills for the payment of principal and
interest on bonded indebtedness
7.~ ~0~ mills Tentative millage rate
The Notice of Proposed Taxes sent to individual property owners
reflected the tentative millage rate of 8.00. Pursuant to the
City's Charter and TRIM requirements, a public hearing must be held
prior to the adoption of the proposed millage rate. Staff will
make a brief presentation to open the public hearing.
Recommend approval of Resolution No. 72-94. Final adoption of the
budget for FY 1994/95 is scheduled for September 27, 1994.
ref:agmemo7
CITY OF DELRAY BEACH
REVENUE COMPARISON
1991-92 1992-93 1993-94 1994-95
ACCOUN'r DESCRIPTION ACI'UAL ACI UAL IJUL)C,I-T LlUDC_,I~'r
AD VALOREM TAXES 17,476,620 17,02~3,507 18,765,180 18,938,270
SALES AND USE TAXES (1) 904.076 951.883 1.280.000 1.428.040
!I-HANCHISE '1 AXES 2.bO 1.34t~ 2.bGu.gotl 2,b99.b(~0 2.66LI.000
UTILITY TAXES (2) 3.937.551 4.358.424 4.360.000 4.486.000
OCCUPATIONAL LICENSES 353.391 370,430 380.000 380.000
PERMITS & FEES I. I 16,676 !. 179.626 ! ,087.010 1,225.910
INTERGOVERNMENTAL 3,998,369 4,242,725 4,199,350 4,231,940
CHARGES FOR SERVICES (3) 798,829 873,703 2,114,750 2,178,100
FINES & FORFEITURES 334.342 218.202 95 ! .500 249.000
INTERFUND TRANSFERS (4) 795,246 990,862 505,610 369,870
INTERFUND ADMINISTRATIVE COSTS 1,543,160 1.515,660 1.701.460 1,702,510
INTERFUND IN-LIEU COSTS 2,002,640 1,958.380 2,148,800 1,995,900
MISCELLANEOUS REVENUES 653.765 375.876 533.790 552,220
OPERATING REVENUES-GENERAL FUND 36.416,011 36.628.186 39.927,010 40,405,760
OTHER REVENUES
BOND PROCEEDS 6.553,726 0 10.882,685 0
COUNTY BED TAX (5) 0 0 0 494.000
PRIOR YEAR SURPLUS 75,000 1,501,354 0 137.420
PRIOR YEAR ENCUMBRANCE 325.544 60,699 33,080 0
6,954,270 1,562,053 10,915,765 631,420
TOTAL GENERAL FUND REVENUES 43,370,281 38, ! 90,239 50,842,775 41,037,180
( I ) INCHEASE IN FY 93-94 DUE -IO INCHEASE IN OP I IE)NAL (~A~ I AX LEVY IN CE)UN I Y
(2) INCREASE IN FY 92-93 DUE TO INCREASE IN UTILITY TAX RATES (COMMERCIAL)
(3) INCREASE IN FY 93-94 DUE TO HIGHLAND BEACH CONTRACT
(4) VARIABLE REVENUE, USUALLY BOND FUND '11~ANSFEHS '10 PAY I~NGINEEI-HNG SALAHIES
(5) INCREASE IN FY 94-95 DUE TO BED TAX REVENUES FROM COUNTY (TENNIS CENTER PHASE III)
CITY OF DELRAY BEACH
DEPARTMENTAL EXPENDII'URES
1992 1993 t994 1995
DEPARTMENT Actual Actual Revised Proposed
CITY COMMISSION 171,718 168,041 176,860 175,660
CITY MANAGER 198,569 218,136 209,2201 215,870
PUBLIC INFORMATION 60.745 61,201 62.726 66.640
SUPPORT SERVICES 179,356 103,639 0 0
HUMAN RESOURCES 244,272 285,102 280,670 284,930
CITY CLERK 463,344 349,400 373,339 376,950
FINANCE 743,558 710,275 747,656 744,350
PURCHASING 240,622 239,752 244,110 195,230
CITY ATTORNEY 615,094 492,008 523.421 517,030
ADMINISTRATIVE SERVICES 140,329 143,526 366,597 379,440
MGMT INFORMATION SVCS 472.859 427,073 437,382 455,160
POLICE DEPARTMENT 10,969,318 11,103,248 11,416,189 12,026,900
FIRE DEPARTMENT -~ 6,971,322 6,834,284 6,961,427 7,222,590
HIGHLAND BEACH 1,057,890 ~.~-.-1,126.290
PLANNING & ZONING 770,757 717,141 716,939 694,360
COMMUNITY IMPROVEMENT 1,984,441 1,977,832 1,984,370 1,996,530
ENGINEERING 277,728 367,043 316,459 362,050
ENGINEERING -DOE 0 0 315,010~ 32,260
ENGINEERING -WIS 0 0 116,750 71,770
PUBLIC WORKS 1,796,533 1,633,071 1,668,276 1,575,020
PARKS & RECREATION 4,165,245 4,339,859 4,794,564;--~- 5,014,530
MISCELLANEOUS 63,441 157.483 609,764 114,400
GRANTS 130,208 127,275 187,670 191,670
OLD SCHOOL SQUARE 122,570 122,500 122,500 122,500
LIBRARY 466,560 466,560 507,210 543,310
DEBT SERVICE 10,422,911 3,217,449 13,788,305 3,450,180
TRANSFERS 1,316,678 4,059,277 2,857,472 2,977,890
TOTAL GENERAL FUND EXPENDITURES 42,988,178 38,321,255 50,842,775 40,933,510
RESOLUTION NO. 72-94
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
DELRAY BEACH, FLORIDA, TO TENTATIVELY LEVY A TAX ON
ALL PROPERTIES WITHIN THE CITY OF DELRAY BEACH,
FLORIDA, FOR MAINTENANCE AND OPERATION, AND TO
TENTATIVELY LEVY A TAX FOR THE PAYMENT OF PRINCIPAL
AND INTEREST ON BONDED INDEBTEDNESS, AND TO ALLOCATE
AND APPROPRIATE SAID COLLECTIONS THEREUNDER.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF DELRAY BEACH, FLORIDA, AS FOLLOWS:
for the Gener~Fund operations of the City revenue derived from the
/. O~ tax of $~ ,per one thousand dollars (SI,000.00) of assessed
valuation which is hereby tentatively levied on all taxable property
· within the City of Delray Beach for the fiscal year commencing October
1, 1994, and ending September 30, 1995; the assessed valuation on all
taxable property for operating purposes within the City of Delray
Beach being $2,480,167,323; for operating and for maintenance expenses
of the General Fund, and also in addition, all revenues derived by
said City during said fiscal year from all other sources other than
the tax levy for current bond service and that part of collection of
delinquent taxes levied for bond service. The tentative operating
millage rate of $~~er one thousand dollars ($1,000.00) exceeds the
%-back rate of $6.82 per one thousand dollars ($1,000.00) by
~ That the amount of money necessary to be raised
for interest charges and bond redemption which constitutes a general
obligation bonded indebtedness of the City of Delray Beach is
$2,515,915 and that there is hereby appropriated for the payment
thereof, all revenues derived from the tentative tax levy of $1.07 per
one thousand dollars ($1,000.00) of assessed valuation, which is
hereby levied for that purpose for the fiscal year commencing October
1, 1994, and ending September 30, 1995, upon the taxable property of
the City of Delray Beach, the assessed valuation being $2,480,167,323.
~ That the above tentative millage rates are
adopted subject to adjustment in accordance with Section 200.065(5) of
the Florida Statutes which provides that a municipality may adjust its
adopted millage rate if the taxable value within the jurisdiction of
the taxing authority as certified pursuant to Section 200.065(1) is at
variance by more than one percent (1%) with the taxable value shown on
the roll to be extended.
~ That a public hearing was held on the proposed
budget on September 13, 1994.
PASSED AND ADOPTED in regular session on this the 13th day
of September, 1994.
MAYOR
ATTEST:
City Clerk
- 2 - Res. No. 72-94