Order No. 28164 DIS-APPROVED THE KERB CENTRAL APPRAISAL DISTRICTS BUDGET FOR THE YEAR 2004 On this the 14th day of July, 2003 upon motion made by Commissioner Letz and seconded by Commissioner Baldwin, the Court unanimously by a vote 4-0-0 disapproved the Kerr Central Appraisal District operating budget for the year 2004 based on salary increases as set forth therein. COMMISSIONERS' COURT AGENDA REQUEST PLEASE FURNISH ONE ORIGINAL AND NINE COPIES OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT. MADE BY: Pat Tinley MEETING DATE: July 14 2003 SUBJECT: (PLEASE BE SPECIFIC) OFFICE County Jud o TIME PREFERRED: Consider and discuss approval of the Kerr Central Appraisal District's operating budget for 2004. ~ I S ~--~,n~'~ ~bL~~ CI 1/ EXECUTIVE SESSION REQUESTED: (PLEASE STATE REASON) NAME OF PERSON ADDRESSING THE COURT: ESTIMATED LENGTH OF PRESENTATION: IF PERSONNEL MATTER -NAME OF EMPLOYEE: County Judge Time for submitting this request for Court to assure that the matter is posted in accordance with Title 5, Chapter 551 and 552, Government Code, is as follows: Meeting scheduled for Mondays THIS REQUEST RECEIVED BY: THIS REQUEST RECEIVED ON: All Agenda Requests will be screened by the County Judge's Office to determine if adequate information has been prepared for the Court's formal consideration and action at time of Court Meetings. Your cooperation will be appreciated and contribute towards you request being addressed at the earliest opportunity. See Agenda Request Rules Adopted by Commissioners' Court. 5:00 P.M. previous Tuesday. KERR CENTRAL APPRAISAL DISTRICT P. O BOX 294387 / 1836 JUNCTION HIGHWAY KERRVILLE, TEXAS 78029-4387 June 26, 2003 Taxing Entities served by Kerr Central Appraisal District Re: 2004 Proposed Budget Dear Taxing Entities: The Board of Directors has prepared the Kerr Central Appraisal District's operating budget for 2004. The operating budget for 2004 shows a 3% overall increase over the 2003 operating budget. The Board has set August 5, 2003 for the public hearing to consider the budget. If the budget is approved at the public hearing the budget will take effect immediately for the 2004 tax year unless disapproved by the governing bodies of the county, school districts, cities and towns served by the appraisal district. Voting taxing unit may veto the approved budget. A majority of the voting taxing units must pass resolutions disapproving the adopted budget within 30 days after the date the budget is adopted. A copy of the process taken from the Appraisal District Director's Manual is enclosed. If you have any questions concerning the 2004 Proposed Budget please feel free to contact me. The appraisal rolls should be certified no later than the end of July. If you need preliminary values in order to assist you in preparing your own operating budget please let me know. Thank yo ~~ ~ - P. H. "Fourth" Coates, IV Chief Appraiser 830-895-5223 FAX 830-895-5227 Email kcadCc~ktc.com Web Site www.kenrcad.org Appraisal District Financial Affairs V. Appraisal District Financial Affairs articipating taxing units pay for all appraisal district poperations.The appraisal district directors' financial responsibilities include adopting an annual operat- ing budget, selecting a district depository, engaging in competitive bidding procedures, contracting, purchasing, setting accounting methods and auditing. Annual Operating Budget Before June 1 S of each year, the chief appraiser sub- mits to the board a proposed budget for the upcoming fis- cal year.The district's fiscal year is the calendar year, unless changed under Property Tax Code Section 6.06(i). The chief appraiser's proposed budget must list each proposed position in the district, the position's proposed salary and benefits. The budget must also include each proposed capital expenditure and an estimate of the amount of the budget allocated to each taxing unit partic- ipating in the district. This allocation is only an estimate, since final levy figures for the year will not be known until late fall. Other items commonly included in the budget are: • reimbursement for reasonable and necessary appraisal district director expenses; • per diem or actual expense reimbursement for appraisal review board members; • compensation for attorneys hired for the appraisa{ district, appraisal review board or both; • reimbursement of appraisal office staff for reason- ableand necessary expenses; • payment of tuition and fees incurred for courses or educational programs; • funds for appraisal review board proceedings and operations; and • other items necessary for appraisal district operations. During budget preparations, the chief appraiser should identify each appraisal district service or activity. The board of directors should review each identified activ- ity to determine the current level of service provided and whether that level is adequate. Through this review process, the chief appraiser should develop a clear, logical plan for allocation of funds. The chief appraiser should explain to the board the budget's plan of operation and outline the basis for each funding request. The chief appraiser should identify any need for major changes in appraisal district services and identify the impact of changes on the cost of operations. Directors should remember that taxing units pay the cost of appraisal district operations. Each unit may have its own budget limited by the voters through the tax rate roll- backelection process. Collection or assessment services are a separate budg- etfrom the main appraisal district budget.Only units using these services pay for them, so the chief appraiser should budget separately for these services. This separation per- mits allocating costs to the responsible taxing units. Public Hearing and Publication of Budget The board of directors must hold a public hearing to consider the budget. This hearing gives taxing units and the public an opportunity to observe and comment on how funds are being spent. The law does not require the board to hold the hearing on a specific date, but the budget must be finally approved before September 15.The September 15 date permits tax- ing units participating in the district to include their share of appraisal district cost in their own budgets. If the fiscal year has been changed, the chief appraiser must prepare a proposed budget before the 15th day of the seventh month preceding the first day of the fiscal year established by the change. The board of directors must adopt a budget for the fiscal year before the 15th day of the fourth month preceding the first day of the fiscal year established by the change. Before the board holds the budget hearing, the board's secretary must deliver to the presiding officer of the governing body of each taxing unit in the district writ- ten notice of the date, time and place of the hearing. The secretary must deliver this notice no later than the 10th day before the date of the budget hearing. Not later than 10 days before the public hearing date, the chief appraiser must publish a notice of the hearing in the newspaper.The one-quarter page notice must be pub- lished in a newspaper or tabloid of general circulation in the appraisal district's county. The notice may not be pub- lished in the part of the paper in which legal notices and classified advertisements appear. Comptroller Rule 9.3048 sets out the content of the notice. The notice must state where and when the public hearing will be held, the total amount of the proposed budget, the amount the proposed budget is increased from the current year and the number of employees to be compensated from the budget.The notice must also state the name, address and telephone number of the appraisal district and, at the chief appraiser's option, a statement explaining any significant differences between the current Appraisal District Director's Manual Page 27 Appraisal District Financial Affairs and the proposed budgets.The notice must also state that the appraisal district is supported solely by payments from taxing units in the appraisal district. In addition, the notice must contain the following statement: "If approved by the appraisal district board of direc- tors at the public hearing, this proposed budget will take effect automatically unless disapproved by the governing bodies of the county, school districts, cities and towns served by the appraisal district. A copy of the proposed budget is available for public inspection in the office of each of those governing bodies." The rule and notice form appear in Appendix E. Under the Open Meetings Act, the district also must post notice of the budget hearing 72 hours in advance. Voting taxing units may veto the approved budget.To veto, a majority of the voting taxing units must pass reso- lutions disapproving the adopted budget. These units must file resolutions with the board's secretary within 30 days after the date the budget is adopted. If enough veto resolutions are filed, the budget does not take effect. The board must adopt a new budget within 30 days of disap- proval. Whether a new budget publication is required before the hearing to adopt a new budget is unclear. The most conservative approach is to publish notice of the new budget and hearing. The board of directors may amend the approved budget if the board's secretary delivers to the presiding officer of each taxing unit's governing body a written copy of the amendment proposal. The secretary must deliver this notice at least 30 days before the date the board intends to act on the amendment. Voting taxing units may disapprove a budget amend- ment under the general authority given to taxing units to disapprove a board action. Voting taxing units must file disapproval resolutions with the board's secretary by majority of the voting taxing units within 15 days of the amendment's adoption. Each taxing unit must pay its share of the budget in four equal installments, due at the end of each calendar quarter (December 31, March 31, June 30 and September 30).The first payment is due before January I of the year in which the budget takes effect. A taxing unit's governing body and the chief appraiser, however, may agree on a dif- ferent method of payment. If a taxing unit does not pay on time, the payment becomes delinquent and incurs a penalty of S percent of the payment amount. Interest accrues at an annual rate of 10 percent. The attorney general in Opinion No. JM-74 (1983) ruled that the appraisal district has no authority to waive or rescind the penalty and interest imposed on a delinquent taxing unit. If the budget is amended, any change in the amount of a unit's cost allocation is apportioned among the pay- ments remaining. Allocating an Appraisal District's Costs Each participating taxing unit pays a share of the appraisal district budget. Section 6.06(d) specifies how to determine each unit's share.The formula for calculating a taxing unit's share of the budget is: Unit's Tax Levy = Unit's Share Total Tax Levy of All Units The chief appraiser calculates the unit's share by divid- ing the current taxes levied by the unit on property in the appraisal district by the current total taxes levied by all tax- ing units on property in the district.The resulting fraction is multiplied by the total dollar amount of the budget. Only the taxes imposed by a unit on property in an appraisal dis- trict are used to calculate the unit's allocation in that dis- trict. Section 6.06(d) provides a limitation for a taxing unit that has very few parcels of property but has a large tax levy.lf the unit has less than 5 percent of the total number of parcels in the district, but imposes more than 25 percent of the taxes in the district, the unit's allocation may not exceed three times its percentage of parcels. For example, a taxing unit has 4 percent of the parcels but imposes 30 percent of the taxes. Its normal budget share would be 30 percent, but under this rule, the share may not exceed 3 times 4 percent, or 12 percent. One further point about budget allocation concerns a taxing unit with territory located in more than one county. If the taxing unit chooses to participate in only one appraisal district, all costs of appraisal district operations in the territory outside county boundaries are allocated to the taxing unit that chooses to add that territory to the dis- trict. Property Tax Code Section 6.02(f) provides that if two or more units add the same territory to the district, costs of operating in the added territory are allocated based on the proportion of taxes imposed by each unit to the total taxes imposed by all units in that territory. Finally, a school district may have annexed property from another school district in another county for state funding purposes.The school district pays to each apprais- al district in which it has territory, based on the amount of taxes levied on the property in that territory. Changing the Allocation Method Either the board or the participating units may change the Section 6.06 allocation method. Page 28 Appraisal District Director's Manual 2004 Proposed Budget Kerr Central Appraisal District P.O.Box 294387 1836 Junction Highway Kerrville, TX 78029-1885 (830) 895-5223 BOARD MEMBERS Ron Imel, Chairman Paula Rector, Vice Chair James L. Green, Sec. Kirk L. Griffin David Dozier P. H. Coates, IV Chief Appraiser 2004 Proposed Budget Sharon E. Capeheart Deputy Chief 06/23/03 2 Expenditures Per Line Item Comparison Line Item 2003 2004 ~Diff % IJiff 5006 Salaries $308,045 $325,923 $17,878 6% 5010 Employer Patton of Retirement $21,913 $23,165 $1,252 6% 5012 Medicare Insurance $4,467 $4,726 $259 6% 5015 Employee Medical Insurance $45,540 $50,094 $4,554 10% 5016 Texas Employment Commission $1,485 $693 -$792 -53% 5030 Appraisal Review Board $10,500 $10,500 $0 0% 5034 Debt Service - Vehides $14,255 $14,255 $0 0% 5035 Travel and Mileage $9,500 $9,500 $0 0% 5040 Annual Audit $3,600 $3,600 $0 0% 5045 Mapping Expense $4,000 $3,000 -$1,000 -25% 5055 Debt Service -Building $21,240 $21,240 $0 0% 5060 Deed Copies $4,000 $2,000 -$2,000 -50% 5070 Leased Equipmc-ant $3,000 $3,000 $0 0% 5075 Telephone $6,900 $6,900 $0 0% 5080 Utilities $7,350 $7,350 $0 0% 5085 Grounds and Building Maintenance $5,636 $5,474 -$162 -3% 5090 Consultant -Appraisal $15,100 $15,100 $0 0% 5100 Consultant -Legal $18,000 $18,000 $0 0% 5105 Liability/VNaicers Compensation $5,000 $5,000 $0 0% 5110 Publishirx,~/Publicatia>s $3,500 $3,500 $0 0% 5120 Sdiools/Employee Education $6,550 $6,550 $0 0% 5130 Postage $19,500 $16,500 -$3,000 -15% 5135 Printing $8,576 $8,576 $0 0% 5136 Professia~al Dues $1,925 $1,950 $25 1% 5140 C+ffice Supplies $5,775 $5,000 -$775 -13% 5145 Furniture and Fixtures $1,750 $1,750 $0 0% 5150 Board of Directors $200 $Z00 $0 0% 5155 Equipment Maint. and Reserve $4,500 $4y500 $0 0% 5170 Building Reserve $500 $3,500 $3,000 600% 5180 Computer System $30,153 $30,153 $0 0% 5200 Banking Fees $0 $120 $120 New for 2004 TOTAL TOTALS $592,460 $611,819 $19,359 3% 2004 Proposed Budget 06/23/03 5006 -Salaries and Positions: Positions 2003 Allocated COLA 1.4% Merit Raise 2004 Proposed Total 1. Chief Appraiser $51,651 $52,374 3.60% $54,260 5.00% 2. Deputy Chief $34,988 $35,478 3.60% $36,755 5.00% 3. Senior Appraiser $34,000 $34,476 3.60% $35,717 5.00% 4. Commercial App. $24,473 $24,816 11 % $27,546 12.4% 5. Field Appraiserlll $23,822 $24,156 5.60% $25,509 7.00% 6. Field Appraiser II $23,431 $23,759 3.60% $24,614 5.00% 7. Field Appraiser II $23,431 $23,759 3.60% $24,614 5.00% 8. Abstractor $22,176 $22,486 3.60% $23,296 5.00% 9. GIS Manager $32,000 $32,448 3.60% $33,616 5.00% 10. Clerical $19,778 $20,055 3.60% $20,777 5.00% 11. Clerical $18,295 $18,551 3.60% $19,219 5.00% TOTAL $308,045 $312,358 $325,923 5.85% 3 A survey of appraisal districts salary schedules comparable to KCAD was conducted. The proposed 2004 line item for salaries is an actual increase of $17,878 or 5.85% total increase over the 2003 line item. The salaries for this year's budget have a cost of living allowance of 1.4% that is based on the Social Security COLA. There are a total of 11 staff members for 2004. Now, more than ever it is imperative that Kerr CAD remain competitive in the job market in order to retain trained quality personnel. We continue to have attempts by neighboring appraisal district to hire the employees we have trained at a considerable cost to the district. The overall salary increase is less than the increase last year. The total salary line item is $325,923. 5010 -Employers Retirement: KCAD has an independent employee retirement plan through Plan Data. All employees are required to participate in this plan. Kerr CAD and the employee each place 7% of the employee's salary into this plan Details of this line item are as follows: Total 2004 Proposed Salaries $ 325,923 KCAD Matching Percentage $ X 0.07 KCAD Contribution $ 22,814 Administration Fee $ + 350 TOTAL $ 23,165 2004 Proposed Budget 06/23/03 4 5012 -Employer Medicare/Social Security: KCAD is responsible for the Medicare tax on each of the employee's wages. This rate is equal to 1.45 percent of the first $125,000 paid to each employee per year. Details of this item are as follows: Total 2004 Proposed Salaries $ 325,923 Medicare Rate x 0.0145 TOTAL $ 4,726 5015 -Employee Medical Insurance: Kerr CAD provides health insurance to its employees through the Texas Association of Counties. The carrier for Texas Association of Counties is Blue Cross !Blue Shield. Per employee payments are $329 per month. Recent conversations with Texas Association of Counties are recommending a 15% to20% increase for next year budget. They do not determine the actual premiums until October or early November which means we have to estimate the increase based on their recommendation at this time. Using fifteen percent will increase our present medical insurance payment to $379.50 per month per employee. Details of this expenditure follow: KCAD Contribution Per Month $379.50 Number of Employees x 11 Total Monthly Contribution $4,174.50 Number of Months x 12 TOTAL $50,094 5016 -Texas Employment Commission: KCAD is responsible for the payment of each employee's unemployment tax through the Texas Workforce Commission. This tax is a percentage of the first $9,000 of the employee's quarterly salary. These rates change annually and are based on the number of employee's hired and fired during the previous year. The payment is $693 a decrease over last year's payment. 5030 -Appraisal Review Board: KCAD is responsible for the Appraisal Review Board stipend. This reimbursement covers the members time, travel, and other related costs to serving on this board. The amount requested remains at $10,500 the same as the 2003 amount. 2004 Proposed Budget 06123/03 5 Reimbursement per Member $2,000 Number of Members x 5 TOTAL $10,000 Education + 500 TOTAL $10,500 5034 -Debt Service Vehicles: Kerr CAD is responsible for and required by law to physically inspect all properties located within Kerr County. In 2002, the district purchased four vehicles. This line item covers the vehicle payments. Anticipated vehicle payments are 514,255 for 2004. 5035 -Travel and Mileage: Fuel cost are averaging $400 per month for an anticipated annual expenditure of 800 for 2004. This item also pertains to meals and hotel expense when employees are sent to school. Atypical five day stay in a hotel, including meals in Austin is approximately $600 along with continuing education expenditures this expense for 2004 is expected to be 000. The total for this item for 2004 is 59,500. 5040 -Annual Audit: Section 6.063 of the Property Tax Code requires that the district have an annual audit by a Certified Public Accountant. The amount estimated for 2004 is 53,600. 5045 -Mapping Expense: The district has made parcel mapping a priority, having mapped the district's roads, abstracts, subdivisions, school district boundaries, and approximately 96% of the ownership parcels in the county. This dramatic progress has taken place over the previous 5 %2 years utilizing very conservative expenditures. The line item is being reduced to 53,000 due to more efficiency resulting in costs savings. 5055 -Debt Service -Building: The monthly payments are $1,769.98 per month for a yearly total of $21,239.76 for a budget line item of $21,240 for 2004. 5060 -Deed Copies: In order to maintain correct property ownership, KCAD is required to purchase copies of real property deeds from the Kerr County Clerk. This item is reduced to 52,000 for 2004. 5070 -Leased Equipment: In 1998, the district leased a copy machine off of the General Services Commission state contractfor $165 per month. This lease totals $1,985 per year. The district leases a Pitney Bowes Postage Meter. In 2001 the post office required the district to upgrade to an online electronic postage meter. This lease is $1,120 per year. The amount requested is 53,000. 5075 -Telephone: This item includes basic telephone equipment lease and service, long distance service, cellular telephone 2004 Proposed Budget 06/23/03 service, and Internet subscription. This item is $6,900 for 2004. 6 5080 -Utilities: The District's utility expense covers city water and electricity. Anticipated water costs are $150 per year. Electricity costs are running approximately $600 per month. The amount requested for 2004 is $7,350. 5085 -Building and Grounds Maintenance: Building and grounds maintenance includes trash pickup, building cleaning, lawn care, and pestcontrol. There is a 3% increase in this line item due to an increase for lawn care. The details of this maintenance is as follows: Expense /Month !Year Trash Pickup $74 $ 888 Building Cleaning $150 $1,800 Outside Maintenance $198 $2,376 Pest Control $25 $ 300 Termite Inspection 110 TOTAL $ 5,474 5090 -Consultant -Appraisal KCAD contracts out the appraisals on utilities, minerals, pipelines, and industrial properties to the industrial appraisal firm, Capitol Appraisal with a cost of $13,100 for 2004. Also consultants are used in order to establish values on out of the ordinary or unique properties. The anticipated cost for this service is estimated at $2,000 for 2004. The 2004 amount is $15,100. 5100 -Consultant - Legal KCAD maintains a contract with the law office of Peter Low. Peter Low charges $150 per hour for litigation and $125 for non-litigation fees. In the event Kerr CAD has to litigate, this line item could go up significantly. Currently we are negotiating the value on a large commercial property that has the potential to incur litigation expenses as well as expert witness consultation expenses. This line item for 2004 will be $18,000. 5105 -Liability and Workers Compensation: This line item covers workers compensation, general liability, automotive liability, errors and omissions, and real and personal property insurance. This insurance is through the Texas Municipal League Intergovernmental Risk Pool (TML). The 2004 proposed amount of $5,000 remains the same as the 2003 budget amount. 5110 -Publishing and Publications: This line item includes required newspaper advertisements, property asset listings, and appraisal guides. This line item has a total of $3,500. 2004 Proposed Budget 06/23/03 5120 -Schools and Employee Education: According to Section 5.04, of the Property Tax Code, an appraisal district shall reimburse an employee for all actual and necessary expenses, tuition, other fees and costs of materials incurred in attending, with the chief appraiser's approval, a course or training program conducted or approved by the Board of Tax Professional Examiners. This item is a total of $6,550 the same as last year. 5130 - Postage: In 1999, Kerr CAD began using an outside mailing firm to print and mail the required appraisal notices. This saves the district some postage. The amount requested for 2004 is $16,500 reduced $3,000 from last year due to mailing notices with an increase of $500 or more. 5135 - Prinfin_g: This line item includes expenses such as printing of Notices of Appraised Value, Appraisal Cards, Appraisal Rolls and envelopes. This item for 2004 is estimated at $8,576. 5136 -Dues This line item is devoted to the registration of the district and employees with different state agencies and trade organizations. Registration with the Board of Tax Professional Examiners is a requirement by law. Affiliation with the Texas Association of Appraisal Districts allows KCAD to enroll instate classes for reduced tuition and keeps the district informed of changing rules and laws. A detailed description of this line item follows: Board of Tax Professional Examiners $ 680 Texas Association of Appraisal Districts $ 700 International Association of Assessing Officers $ 155 Texas Association of Assessing Officers $ 80 M.L. S. Membership $ 300 Visa Charge Membership 35 TOTAL $1,950 5140 - OfFce Supplies: This line item includes all miscellaneous office supplies used in the district. These items include paper, writing utensils, film, toner cartridges, and other supplies. The amount requested for 2004 of $5,000 is a reduction of $775 from last year. 5145 -Furniture and Fixtures: New furniture purchases have been kept to a minimum. Because of this, some office furniture such as desk chairs are in need of replacement, the amount requested for this line item is $1,750 for 2004. 5150 -Board of Directors: This line item is utilized to purchase director manual and reference material for the Board of Directors. A portion of this line item is also utilized to purchase awards of appreciation to outgoing board members and 2004 Proposed Budget 06/23/03 name plaques. The line item remains at $200. 5155 -Equipment Maintenance: This item includes the maintenance of PC computers, networks, postage machine and copy machines. For 2004 Kerr CAD is designating $4,500 of its self-generated income from property record card sales, computer generated lists, map sales, and bank interest towards this line item. Therefore, $4,500 will be deducted from the Cash Allocated Budget allocated to the entities. This line amount remains the same at $4,500. 5170 -Building Reserve: A building reserve of $3,500 per year was established when KCAD purchased the current building. This fund is reserved and cannot be utilized for any purpose other than replacement or repair to major items regarding our facilities. Last year the building reserve was reduced to $500 but will return the original amount of $3,500 per year due to anticipated roof replacement and parking lot resurfacing. 5180(a) -Computer Lease -The Software Group: This line item is for the district computer system. This system is the lifeblood of the district. Every property account is recorded, updated, and appraised through this system. The line item for this amount remains at $30,153 for 2004. 5200 -Banking Fees: We are now being assessed service charges on our bank account. This is a new item for 2004 and the amount budged is $120. 2004 Proposed Budget 06/23/03 9 Entity City of Ingram City of Kerrville Kerr Fire District 1 Kerr County Heritage Park Road District Ingram Hill Road District Kemrille South Road District Lateral Roads Oakridge Road District Summerhill/Ball Road District Spring Creek Ranch Rd Dist Lake Ingram Estates Rd Dist Center Point ISD Divide ISD Hunt ISD Ingram ISD Kenville ISD Upper Guadalupe River Authorit Headwaters Groundwater TOTAL ESTIMATED LEVY 2004 Budget Less:KERV/KRVL Tower Lease 5155 Equipment Maintenance Budget Reduction to Entities 2002 Cert Taxable $46,218,503 $1,091,321,311 $285,618,816 $2,299,219,152 $3,398,032 $1,554,648 $5,002, 363 $2,262,647,225 $1,277, 767 $3,949,218 $1,284,842 $2,166, 534 $107,770,376 $29,672,261 $171,312,771 $248,704,115 $1,422,911,288 $2,300,639,870 $2,300,625,322 ENTITY ALLOCATION 2002 Tax Rate Est Levy Tax on Freeze $0.312100 $0.563200 $0.021500 $0.348700 $0.150000 $0.150000 $0.150000 $0.023400 $0.150000 $0.150000 $0.150000 $1.045000 $1.510000 $1.180000 $1.480000 $1.578600 $1.753000 $0.033400 $0.010000 $144,247.95 $6,146,321.62 $61,408.05 $8, 017, 377.18 $5,097.05 $2,331.97 $7,503.54 $529,459,45 $1,916,65 $5,923.83 $1,927.26 $22,640.28 $1, 627, 332.68 $350,132.68 $2, 535,429.01 $3,926,043.16 $24,943,634.88 $768,413.72 $230,062.53 $122,082.63 $13,042.67 $178,559.70 $474,558.71 $3,125,088.63 Total Est Levy .$144,247.95 $6,146, 321.62 $61,408.05 $8,017,377.18 $5, 097.05 $2,331.97 $7,503.54 $529,459.45 $1,916.65 $5,923.83 $1,927.26 $22,640.28 $1,749,415.31 $363,175.35 $2,713,988.71 $4,400,601.87 $28,068,723.51 $768,413.72 $230,062.53 $53,240,535.83 of Total Levy 0.271 11.544% 0.115% 15.059% 0.010% 0.004% 0.014% 0.994% 0.004% 0.011 0.004% 0.043% 3.286% 0.682% 5.098% 8.268% 52.721% 1.443% 0.432% 100% $611,819.00 52,400.00 54,500.00 56,900.00 Est Allocation $1,638.95 568,834.51 5697.72 591,093.44 557.91 526.50 585.26 $6,015.72 521.78 567.31 521.90 $257.24 519,876.86 $4,126.40 530,836.34 549,999.64 5318,916.85 58,730.72 52,613.97 5604,919.00 Kerr C.A.D. receives lease income from the KERV-KRVL tower located on the Kerr C.A.D. properly. This $2,400 as well as an estimated $4,500 generated from sales of copies, maps, CDs and other income generating activities which is used for Equipment Maintenance and upgrades in line item 5155 is subtracted from the entities participation for an estimated total of $6,900 deduction from the 2004 Budget. The total used for allocation purposes for the entities is $604,919 for the 2004 Kerr C.A.D. Budget. 2004 Proposed Budget 06/23/03