The purpose of this meeting will be for adoption of the Fiscal Year Millage Rate and Operating Budget.
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1 CITY OF JACKSONVILLE BEACH FLORIDA MEMORANDUM TO: The Honorable Mayor and Members of the City Council City of Jacksonville Beach, Florida SUBJECT: Special Council Meeting Monday, September 13, 2010, at 6:00 p.m. Council Chamber, 1 st Floor, City Hall, Jacksonville Beach Councilmembers: There will be a Special Meeting of the City Council on Monday, September 13, 2010, at 6:00 p.m., in the Council Chamber, located on the 1 st Floor of City Hall, 11 North 3 rd Street, Jacksonville Beach, Florida. The purpose of this meeting will be for adoption of the Fiscal Year Millage Rate and Operating Budget. c: George Forbes, City Manager News Media If a person decides to appeal any decision made by the City Council with respect to any matter considered at any meeting, such person may need a record of the proceedings and, for such purpose, such person may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based. The public is encouraged to speak on issues on this Agenda that concern them. Anyone who wishes to speak should submit the request to the City Clerk prior to the beginning of the meeting. These forms are available at the entrance of the City Council Chambers for your convenience. In accordance with the Americans with Disabilities Act and Section , Florida Statute, persons with disabilities needing special accommodation to participate in this meeting should contact the City Clerk s Office no later than 5:00 P.M., September 10, 2010.
2 City of Jacksonville Beach MEMORANDUM Eleven North Third Street, Jacksonville Beach, Florida (904) TO: FROM: SUBJECT: Mayor Fland O. Sharp City Council Members George D. Forbes, City Manager SPECIAL COUNCIL MEETING - September 13, :00 p.m. Final Millage Rate and Operating Budget for FY Resolution No Tax Assessment Roll and Millage Rate Resolution No Budget FY DATE: September 9, 2010 ACTION REQUESTED: The purpose of this meeting is to hold a final public hearing for the adoption of the Tax Assessment Roll, Millage Rate and Operating Budget for the fiscal year beginning October 1, 2010 and ending September 30, BACKGROUND The first item to be discussed is the Operating Millage Rate. The proposed budget has been prepared using a millage rate of $4.0947, which is $ mills greater than the current rate of $ and less than the 1986 rate of mills. The proposed millage rate has been calculated to comply with the statutory requirements adopted by the Florida Legislature during recent legislative sessions and is equal to the rolled back rate. Total assessed value decreased by $242,555,890 or 8.0%. Taxable values in the redevelopment districts decreased by $59,223,839 or 6.4%; taxable values for the rest of the City decreased by $183,332,051 or 8.6%. The second item to be discussed is the Operating Budget. The Operating Budget for Fiscal Year is $163,959,844. The tentative operating budget is $17,521,541 (9.7%) less than the current year s budget. The staff and City Council held five workshops to discuss all facets of the budget.
3 Memorandum to Mayor and City Council September 9, 2010 Page 2 The General Fund s proposed budget of $18,439,875 decreased by $528,021. Over 61% of the General Fund s budget is used to pay for the cost of police and fire services. Like last year, because of the uncertainty about future legislation that may affect the City s funding sources and because current economic conditions are likely to be with us for the foreseeable future, this budget proposes to: - eliminate 6 full-time positions: one secretary in the City Manager s office, one administrative secretary, one maintenance worker, one communications officer, one assistant golf professional, one building inspector (de-funded), - reduce hours for 2 part-time positions: two tennis court attendants, - convert existing positions from part-time to full-time: change one senior secretary from part-time to full-time, convert 2 part-time maintenance worker positions to 1 full-time position. The following adjustments were made to the proposed budget presented at the Budget Workshops: 1. Reduced the General Fund unallocated budget by $15,632 to reflect adjustments for a slight reduction in the millage rate (-$49,087), expected receipt of an additional Justice Assistance Grant (+$43,455) and an increase in the number of hours budgeted for part-time tennis attendants (-$10,000). 2. Increased the Parks & Recreation budget by $10,000 to reflect an increase in the number of hours budgeted for part-time tennis attendants (+$10,000). 3. Increased the Justice Assistance Grant Fund for the additional funds expected from this grant (+$43,455). 4. Decreased the Grounds Maintenance budget to correct a data entry error (-$3,000). RECOMMENDATIONS GDF:tr 1. Adopt Resolution No setting a millage rate of mills. 2. Adopt Resolution No adopting an Operating Budget for FY of $163,959,844.
4 Introduced by: Adopted: RESOLUTION NO A RESOLUTION OF THE CITY OF JACKSONVILLE BEACH, FLORIDA, ADOPTING THE FINAL LEVYING OF AD VALOREM TAXES FOR THE CITY OF JACKSONVILLE BEACH, FLORIDA FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2010 AND ENDING SEPTEMBER 30, 2011, PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Jacksonville Beach, Florida, on September 13, 2010 adopted Fiscal Year a Final Millage Rate following a public hearing as required by Florida Statute ; and WHEREAS, the City of Jacksonville Beach, Florida, held a public hearing as required by Florida Statute ; and WHEREAS, the gross taxable value for operating purposes not exempt from taxation within the City of Jacksonville Beach, Florida has been certified by the Duval County Property Appraiser to the City of Jacksonville Beach, Florida as $2,875,534,208 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Jacksonville Beach, Florida, that: 1. The operating millage rate for the City of Jacksonville Beach, Florida is mills, which is equal to the rolled-back rate of mills. 2. The budget of expenditures for the fiscal year beginning October 1, 2010 and ending September 30, 2011, as set forth in Resolution No , A RESOLUTION OF THE CITY OF JACKSONVILLE BEACH, FLORIDA, ADOPTING THE OPERATING BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2010 AND ENDING SEPTEMBER 30, 2011 to be adopted by the City Council at a meeting held on September 13, 2010 is hereby acknowledged; and for the purpose of financing and defraying the expense of the several departments and discharging the indebtedness of the City as provided for in said proposed budget, ad valorem taxes shall be levied, assessed and collected as hereinafter provided. 3. The County/City Tax Collector is hereby authorized and directed to collect out of the property listed upon the Tax Assessment Roll, and from each of the persons, firms and/or corporations named in said annual Tax Assessment Roll, the taxes and money set down in such annual Tax Roll opposite each name or lot, parcel or tract of land therein described in accordance with the assessment and levy herein adopted and imposed. In case the taxes so imposed are not paid at the time prescribed by law, the County/City Tax Collector is hereby commanded to have the Resolution No Page 1 of 2
5 collection thereof enforced in the manner provided by law, and the said County/City Tax collector shall account for all sums of money collected by him as the County/City Tax Collector of the City of Jacksonville Beach at the time and in the manner as shall be required of him by Resolution. 4. When the Property Appraiser notifies the City of the aggregate change in the assessment roll prior to the extension of the rolls, the City Manager is authorized to adjust the adopted millage rates if the taxable value included on the tax roll is at variance from the taxable value shown on the roll to be extended by more than three percent (3.0%). The adjustment shall be such that the taxes computed by applying the adopted rate against the certified taxable value are equal to the taxes computed by applying the adjusted adopted rate to the taxable value on the roll to be extended. 5. This Resolution shall take effect immediately upon its adoption. DULY ADOPTED at a public hearing this day of, A.D., Fland O. Sharp, MAYOR Judy L. Bullock, ACTING CITY CLERK Resolution No Page 2 of 2
6 Introduced by: Adopted: RESOLUTION NO A RESOLUTION OF THE CITY OF JACKSONVILLE BEACH, FLORIDA, ADOPTING THE OPERATING BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2010 AND ENDING SEPTEMBER 30, 2011; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Manager has submitted itemized estimates of the costs of operating the City Government and has made specified suggestions for the proper financing thereof, the same having been duly considered by the City Council; and WHEREAS, the City of Jacksonville Beach, of Duval County, Florida, held a public hearing as required by Florida Statute ; and WHEREAS, the City of Jacksonville Beach, of Duval County, Florida, set forth the revenue estimate and appropriations and for the Budget for Fiscal Year in the amount of $163,959,844. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF JACKSONVILLE BEACH OF DUVAL COUNTY, FLORIDA THAT: 1. The fiscal year operating budget be adopted. 2. The City Council recognizes that the budget is a revenue and spending plan, which requires adjustment from time to time as circumstances change. The City Council authorizes to the City Manager to make budget amendments in the budget for the fiscal period beginning October 1, 2010 and ending September 30, 2011, at the department level as long as the amendments do not increase or decrease the overall budget for the related department in the General Fund, or at the fund level in a fund other than the General Fund. 3. The City Council further authorizes the City Manager to make budget amendments in the budget for the fiscal period beginning October 1, 2010 and ending September 30, 2011, in furtherance of improvements or works which were approved by the City Council and begun in a previous year, but which were not completed in those years, and any such adjustment shall continue in force until the purpose for which it was made shall have been accomplished or abandoned. 4. In compliance with the Convention Development Tax Act, Section Florida Statutes, the City of Jacksonville Beach, being unable to use Convention Development revenue solely for the purposes stated in the section, is hereby authorized to use the revenue to acquire and develop municipal parks, lifeguard stations or athletic fields. Resolution No Page 1 of 2
7 5. This Resolution shall take effect immediately upon its adoption. DULY ADOPTED at a public hearing this Day of, A.D., Fland O. Sharp, MAYOR Judy L. Bullock, ACTING CITY CLERK Resolution No Page 2 of 2
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