GLYNN COUNTY BOARD OF COMMISSIONERS BRUNSWICK, GEORGIA

Transcription

1 GLYNN COUNTY BOARD OF COMMISSIONERS BRUNSWICK, GEORGIA Resolution No: #R Adoption: August 4, 2016 At the regular meeting of the Glynn County Board of Commissioners, held in the Historic Glynn County Courthouse, 701 G Street, Commissioners Meeting Room, 2 nd Floor, Brunswick, Georgia, there were present: Richard Strickland, Chairman, District 3 Michael Browning, Vice Chairman, District 1 Bob Coleman, Commissioner, At Large Post 2 Dale Provenzano, Commissioner, District 2 Allen Booker, Commissioner, District 5 Bill Brunson, Commissioner, District 4 Mark Stambaugh, Commissioner, At large Post 1 On the motion of Commissioner Provenzano, which carried unanimously, the following resolution was adopted: A RESOLUTION ADOPTING THE 2016 GLYNN COUNTY BOARD OF COMMISSIONERS AD VALOREM MILLAGE RATES WHEREAS, the County has complied with all the requirements of O. C. G. A , et al. for the public notice of the proposed 2016 ad valorem tax millage; and WHEREAS, the public meeting was held on Thursday, August 4, 2016; NOW, THEREFORE, BE IT RESOLVED that the Glynn County Board of Commissioners, acting in its capacity as the governing authority of Glynn County, hereby adopts its 2016 ad valorem millage rates as follows: 1. General Maintenance and Operating a. Unincorporated (excluding Jekyll Island) mills Less LOST Rollback Net Adjusted Millage mills b. Incorporated mills Less LOST Rollback Net Adjusted Rollback mills

2 c. Jekyll Island ( Tax District 6) mills Less LOST Rollback Less Insurance Premium.830 Net Adjusted Millage mills 2. Fire Protection a. Tax District No mills Less Insurance Premium.221 Net Adjusted Millage.000 mills b. Tax Districts 3,4, and mills Less Insurance Premium.221 Net Adjusted Millage mills 3. Sea Island Special Police District Net Millage.220 mills.220 mills 4. Capital Projects Fund a. Unincorporated (Excluding District 6) Net Millage b. Incorporated Net Millage.490 mills.490 mills.490 mills.490 mills This resolution shall be effective upon adoption. BOARD OF COMMISSIONERS GLYNN COUNTY, GEORGIA Attest: Richard Strickland, Chairman Cindee Overstreet, County Clerk

3 ADVERTISED MEETING TO ADOPT THE 2016 MILLAGE RATES Glynn County Board of Commissioners Thursday, August 4, :00 P.M. Glynn County Historic Courthouse 701 G Street, Brunswick, Georgia Description of Schedules Attached Page Number 1. Projected FY Property Tax Revenue 1 2. Comparative Taxable Digest, Ad Valorem Tax Revenue And Millage Rate Schedule Millage Rate Schedule to be Signed by the Chairman (Georgia Department of Revenue Form PT-35) 3 4. Newspaper Advertisement of Notice of Public Meeting to Set Millage Rate 4 5. Ten (10) Year History of Property Tax Millage Rates Millage Rates and Examples of Taxes Generated 6 7. Property Taxpayers Bill of Rights Computations Resolution 9-10 Staff Recommended Motion: I move to approve the resolution adopting the 2016 Millage Rates for the Glynn County Board of Commissioners.

4 PROJECTED FY PROPERTY TAX REVENUE Glynn County, Georgia Column.... (A) (B) (C) (E) (E) M & O Fire Sea Island Capital Line Taxable General Protection Special Projects No. Description Digest Fund Fund Police Fund Fund July 6, Total FY Approved Expenditure Budget $ 62,785,089 $ 7,835,371 $ 410,855 $ 1,954, Deduct FY Budgeted Revenue Other Than Property Tax Revenue: (a) Local Insurance Premium Tax $ 1,748,216 $ 865,102 $ 205,428 $ (b) All Other Revenue 33,536, ,650 1,900 31,000 (c) Planned Use (Increase) of Fund Balance 3,110, ,762 39,882 (d) Total Revenue Other Than Property Taxes $ 38,395,017 $ 1,599,514 $ 247,210 $ 31, Property Tax Revenue needed to balance the FY Approved Budget (Line 1 less Line 2(d) $ 24,390,072 $ 6,235,857 $ 163,645 $ 1,923, Proposed Millage Rate: (a) Tax District 1 (City of Brunswick) $292,371, N/A N/A 0.49 (b) Tax District 2 (Outlying) 71,069, N/A 0.49 (c) Tax District 3 (Ballard) 1,378,091, N/A 0.49 (d) Tax District 4 (St. Simons Island) 1,681,695, N/A 0.49 (e) Tax District 5 (Sea Island) 778,792, (f) Tax District 6 (Jekyll Island) (Regular millage rate less rollback of.830 mills in local insurance premium tax) 134,206, N/A N/A N/A (g) Total (3.53% increase compared to FY16) $ 4,336,227, Property Tax Revenue Generated by the Proposed Millage Rate: (a) Gross Revenue (Total of Taxable Digest times Millage Rate) $ 24,506,547 $ 6,448,815 $ 171,334 $ 2,058,990 (b) Deduct 3% Uncollectible Allowance (735,196) (193,464) (5,140) (61,770) (c) Net Total Property Tax Revenue Generated By Proposed Rate $ 23,771,351 $ 6,255,351 $ 166,194 $ 1,997, Projected FY16 17 Property Tax Revenue Over the FY16 17 Budgeted Amount (line 5c less line 3) $ (618,721) $ 19,494 $ 2,549 $ 73,481 1

5 COMPARATIVE TAXABLE DIGEST, AD VALOREM TAX REVENUE, AND MILLAGE RATE SCHEDULE Glynn County, Georgia FY compared to FY Dollar Amounts Reported in Thousands (Add $000) July 6, 2016 Column... (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) (K) (L) (M) (N) Glynn County Ad Valorem Net Taxable Digest (NOTE A) Percent of Total Taxable Net Digest Glynn County Ad Valorem Tax Revenue (Note B) Tax Millage Rate Line Increase (Decrease) Increase Increase (Decrease) Increase No. Description FY FY Amount Percent FY FY (Decrease) FY FY Amount Percent FY FY (Decrease) 1. General Fund Maintenance and Operations (M&O): (a) Tax District 1 Brunswick , ,372 $ (157) 0.1% 7.0% 6.7% 0.2% $ 1,660 $ 1,659 $ (1) 0.1% (b) Tax District 2 Outlying... 67,059 71,069 4, % 1.6% 1.6% 0.0% % (c) Tax District 3 Ballard... 1,334,981 1,378,091 43, % 31.9% 31.8% 0.1% 7,573 7, % (d) Tax District 4 St. Simons Island... 1,620,470 1,681,696 61, % 38.7% 38.8% 0.1% 9,193 9, % (e) Tax District 5 Sea Island , ,793 30, % 17.9% 18.0% 0.1% 4,244 4, % (f) Tax District 6 Jekyll Island , ,206 8, % 3.0% 3.1% 0.1% % (g) Total M&O Taxable Digest $ 4,188,466 $ 4,336,227 $ 147, % 100.0% 100.0% 0.0% $ 23,674 $ 24,506 $ % 2. M&O By Type All Districts: (a) Net Real/Personal Property... 3,923,475 4,105,902 $ 182, % 93.7% 94.7% 1.0% 26,513 23,200 (3,313) 12.5% (b) Motor Vehicles , ,248 (40,240) 28.6% 3.4% 2.3% 1.0% 1, (538) 48.7% (c) Timber... 7,447 11,588 4, % 0.2% 0.3% 0.1% % (d) Mobile Home... 10,610 10, % 0.3% 0.3% 0.0% (3) 4.6% (e) Public Utilities , ,645 1, % 2.5% 2.5% 0.1% % (f) Heavy Duty Equipment % 0.0% 0.0% 0.0% 0 0.0% (g) Total M&O Taxable Digest $ 4,188,466 $ 4,336,227 $ 147, % 100.0% 100.0% 0.0% 28,216 24,504 (3,712) 13.2% 3 Fire Protection Fund: (a) Outlying (Tax District 2)... 67,059 71,069 4, % 1.6% 1.6% 0.0% % (b) Other Tax Districts (D 3, D 4, D 5)... 3,703,622 3,838, , % 88.4% 88.5% 0.1% 6,222 6, % (c) Total Fire Protection Fund $ 3,770,681 $ 3,909,649 $ 138, % 90.0% 90.2% 0.1% 6,222 6, % 4 Capital Projects Fund (D 1,D 2,D 3,D 4,D 5). $ 4,063,210 $ 4,202,021 $ 138, % 97.0% 96.9% 0.1% $ 1,991 $ 2,059 $ % Sea Island Special Police Fund (Tax District 5) $ 748,171 $ 778,793 $ 30, % 17.9% 18.0% 0.1% $ 165 $ 171 $ 7 4.1% NOTE A Forty (40) Percent of the Fair Market evaluation as determined by the County's Tax Assessor LESS allowable exemptions for County M&O purposes. NOTE B This schedule assumes a 100% Property Tax Collection rate; the budget amount reflects a 3% uncollectible reduction in Property Tax Revenues. 2

6 PT-35 (Rev 03/13) COUNTY MILLAGE RATE CERTIFICATION FOR TAX YEAR 2016 Please provide a copy of this form to your county's Clerk of Superior Court. COUNTY: GLYNN Submit three (3) original signed copies with digest submission COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8 COLUMN 9 COLUMN 10 District District Name Mark X if Mark X if Enter Gross Sales Insurance Duplication of Net M&O Enter Total Number (Inc, Uninc, School, District Falls In District Falls In Millage Rate Tax Premium Services Rollback Millage Rate Bond Millage Rate Must be Special Districts, Unincorporated Incorporated Before Rollback Rollback Pursuant to Column 4 less Millage Column 8 plus Shown Etc.) Area Area Rollbacks OCGA OCGA OCGA Columns 5, 6 & 7 Rate Column 9 1 Incorporated X ,3,4,5 Unincorporated X Unincorporated X School X X Fire Protection X ,4,5 Fire Protection X Sea Island Special Police X Capital X ,3,4,5 Capital X I hereby certify that the rates listed above are the official rates for the Districts indicated for Tax Year 2016 Date Chairman, Board of County Commissioners

7 NOTICE The Glynn County Board of Commissioners does hereby announce that the millage rate will be set at a meeting to be held in the Commissioners Meeting Room on the 2nd floor of the Glynn County Historic Courthouse, 701 G Street, Brunswick, Georgia on Thursday, August 4, 2016, at 6:00 p.m. and pursuant to the requirements of O.C.G.A. Section does hereby publish the following presentation of the current year's tax digest and levy, along with the history of the tax digest and levy for the past five years. CURRENT 2016 TAX DIGEST AND 5 YEAR HISTORY OF LEVY County Wide Excluding Jekyll Island Districts 1,2,3,4, & 5 Real 4,242,180,195 3,794,967,695 3,718,071,602 3,814,733,297 3,886,635,110 4,061,356,295 Personal 626,515, ,031, ,043, ,844, ,207,884 1,028,757,521 Motor Vehicles 194,143, ,383, ,618, ,146, ,650,540 99,019,790 Mobile Homes 23,869,849 10,431,244 10,380,851 10,708,028 10,610,388 10,842,189 Public Utilities 84,986,086 93,049,738 98,482, ,691, ,988, ,060,426 Timber - 100% 6,914,909 4,799,335 5,506,043 5,825,579 7,447,357 11,587,710 Heavy Duty Equipment 4,400 4, ,500 Gross Digest 5,178,614,237 4,759,666,791 4,749,102,864 4,818,949,358 4,960,540,046 5,315,625,431 Less M& O Exemptions 778,795, ,711, ,729, ,071, ,329,254 1,113,604,451 Net M & O Digest 4,399,818,703 3,990,955,292 3,960,373,036 4,038,877,448 4,063,210,792 4,202,020,980 GA Forest Land Assistance Grant Value 3,378,662 3,775,312 4,039,008 3,919,871 4,509,137 6,161,002 Adjusted Net M&O Digest 4,403,197,365 3,994,730,604 3,964,412,044 4,042,797,319 4,067,719,929 4,208,181,982 Gross M&O Millage Less Rollbacks Net M&O Millage Net Taxes Levied $24,979,339 $22,662,107 $22,490,110 $22,934,789 $23,076,175 $23,873,016 Jekyll Island - District Real 146,703, ,316, ,330, ,007, ,287, ,394,800 Personal 4,269,110 4,806,368 5,087,811 4,695,721 4,514,581 7,992,619 Motor Vehicles 2,503,640 2,691,000 2,923,960 2,502,470 1,837,380 1,228,450 Mobile Homes Public Utilities 3,055,653 2,997,041 3,228,416 3,473,386 3,456,327 3,584,339 Timber - 100% Heavy Duty Equipment Gross Digest 156,532, ,810, ,570, ,679, ,096, ,200,208 Less M& O Exemptions 16,717,625 11,989,652 11,484,798 11,304,858 10,840,739 10,993,757 Net M & O Digest $139,814,434 $118,821,277 $117,086,189 $120,374,359 $125,255,509 $134,206,451 GA Forest Land Assistance Grant Value Adjusted Net M&O Digest 139,814, ,821, ,086, ,374, ,255, ,206,451 Gross M&O Millage Less Rollbacks Net M&O Millage Net Taxes Levied $696,416 $591,849 $583,206 $599,585 $623,898 $668,482 TOTAL COUNTY Total County Value 4,539,633,137 4,109,776,569 4,077,459,225 4,159,251,807 4,188,466,301 4,336,227,431 Total County Taxes Levied $25,675,754 $23,253,955 $23,073,316 $23,534,374 $23,700,073 $24,541,499 Net Taxes $ Increase (Decrease) -$2,540,077 -$2,421,799 -$180,640 $461,058 $165,699 $841,426 Net Taxes % Increase -9.00% -9.43% -0.78% 2.00% 0.70% 3.55% 4

8 TEN (10) YEAR PERIOD COMPARATIVE MILLAGE RATE SCHEDULE Glynn County, Georgia FY Through FY Dollar Amounts Reported in Thousands (Add $000) 07/12/16 Column... (A) (B) (C) (D) (E) (F) (G) (H) (I) (J) Proposed Line No. Description (FY 07 08) (FY 08 09) (FY 09 10) (FY 10 11) (FY 11 12) (FY 12 13) (FY 13 14) (FY 14 15) (FY 15 16) (FY 16 17) I. MAINTENANCE AND OPERATIONS (M&O) PROPERTY TAX DIGEST AND PROPERTY TAX REVENUE 1. (a) M&O Taxable Property Tax Digest... 4,789,522 $ 5,241,962 $ 5,314,157 $ 4,991,060 $ 4,539,633 $ 4,109,777 $ 4,077,459 4,159,252 4,188,466 4,336,227 (b) Percent Increase in Property Tax Digest From Previous Year % 9.4% 1.4% 6.1% 9.0% 9.47% 0.79% 2.01% 0.70% 3.53% 2. (a) Revenue Billed for General Fund Revenue from the Property Tax Digest... 27,954 $ 29,647 $ 30,052 $ 28,216 $ 25,656 $ 23,232 $ 23,050 23,512 23,674 24,599 (b) Percent Increase (Decrease) in Property Tax Revenue for the General Fund % 6.1% 1.4% 6.1% 9.1% 9.4% 0.8% 2.0% 2.7% 4.6% II. PROPERTY TAX MILLAGE 3. General Fund: (a) Tax District 1 Brunswick (b) Tax District 2 Outlying (c) Tax District 3 Ballard (d) Tax District 4 St. Simons Island (e) Tax District 5 Sea Island (f) Tax District 6 Jekyll Island Fire Protection Fund: (a) Tax District 2 Outlying... (b) Tax District 3, 4 and Sanitation Collection Fund Capital Projects Fund Sea Island Special Police Fund (Tax District 5) State of Georgia Glynn County Board of Education: (a) M & O (b) Bonds City of Brunswick (M&O) S:\FINANCE\Millage Rates\FY2016\TENYEAR-2016.xlsx 5

9 7/29/2016 FY Millage Rates and Examples of Taxes Generated Glynn County, Georgia Sea Is. Capital Taxable General Fire Protection Police Projects Board of Description Digest Fund Fund Fund Fund Education Total 2016 Millage Rate: (a) Tax District 1 (City of Brunswick) $292,371, N/A N/A (b) Tax District 2 (Outlying) $71,069, N/A (c) Tax District 3 (Ballard) $1,378,091, N/A (d) Tax District 4 ( St. Simons Island) $1,681,695, N/A (e) Tax District 5 (Sea Island) $778,792, (f) Tax District 6 (Jekyll Is.) (Regular millage rate $0 less rollback of.62 mills in ins. premium tax $134,206, N/A N/A N/A Glynn County Total Values 4,336,227,431 BOC Tax dollars generated by one (1) mill $ 4,336,000 $ 3,839,000 $ 779,000 $ 4,202,000 Glynn County Board of Education 4,171,747,696 BOE Tax dollars generated by one (1) mill $ 4,172,000 $ 4,172,000 Taxes on house valued at $50,000 ($20,000 taxable) $ 113 $ 34 $ 4 $ 10 $ 323 $ 484 Taxes on house valued at $75,000 ($30,000 taxable) Taxes on house valued at $100,000 ($40,000 taxable) Taxes on house valued at $150,000 ($60,000 taxable) ,452 Taxes on house valued at $200,000 ($80,000 taxable) ,293 1,938 Taxes on house valued at $300,000 ($120,000 taxable) ,939 2,907 Taxes on house valued at $400,000 ($160,000 taxable) ,585 3,875 Taxes on house valued at $500,000 ($200,000 taxable) 1, ,231 4,844 Taxes on house valued at $1,000,000 ($400,000 taxable) 2, ,463 9,688 Taxes on house valued at $2,000,000 ($800,000 taxable) 4,538 1, ,926 19,592 Taxes on house valued at $5,000,000 ($2,000,000 taxable) 11,346 3, ,314 48,980 6

10 PT Computation of MILLAGE RATE ROLLBACK AND PERCENTAGE INCREASE IN PROPERTY TAXES COUNTY GLYNN TAXING JURISDICTION M&O DISTRICTS 1,2,3,4,5 INFORMATION FOR THE SHADED PORTIONS OF THIS SECTION MUST BE ENTERED This information will be the actual values and millage rates certified to the Department of Revenue for the applicable tax years. DESCRIPTION 2015 DIGEST REASSESSMENT OF OTHER CHANGES EXISTING REAL PROP TO TAXABLE DIGEST 2016 DIGEST REAL 3,886,635,110 98,122,459 76,598,726 4,061,356,295 PERSONAL 917,196, ,621,796 1,132,817,947 MOTOR VEHICLES 138,650,540-39,630,750 99,019,790 MOBILE HOMES 10,610, ,801 10,842,189 TIMBER -100% 7,447,357 4,140,353 11,587,710 HEAVY DUTY EQUIP 500 1,000 1,500 GROSS DIGEST 4,960,540,046 98,122, ,962,926 5,315,625,431 EXEMPTIONS 897,329,254 29,781, ,493,557 1,113,604,451 NET DIGEST 4,063,210,792 68,340,819 70,469,369 4,202,020,980 FLPA Reimbursement Value 4,509,137 1,651,865 6,161,002 Adjusted NET DIGEST 4,067,719,929 68,340,819 72,121,234 4,208,181,982 (PYD) (RVA) (NAG) (CYD) 2015 MILLAGE RATE >>> PROPOSED MILLAGE RATE >>> THIS SECTION WILL CALCULATE AUTOMATICALLY UPON ENTRY OF INFORMATION ABOVE DESCRIPTION ABBREVIATION AMOUNT FORMULA 2015 Net Digest Net Value Added-Reassessment of Existing Real Property Other Net Changes to Taxable Digest 2016 Net Digest PYD 4,067,719,929 RVA 68,340,819 NAG 72,121,234 CYD 4,208,181,982 (PYD+RVA+NAG) 2015 Millage Rate PYM Millage Equivalent of Reassessed Value Added ME (RVA/CYD) * PYM Rollback Millage Rate for 2016 RR PYM - ME COMPUTATION OF PERCENTAGE INCREASE IN PROPERTY TAXES If the 2016 Proposed Millage Rate for this Taxing Jurisdiction exceeds Rollback Millage Rate Rollback Millage Rate computed above, this section will automatically calculate the amount of increase in property 2016 Millage Rate taxes that is part of the notice required in O.C.G.A. Section (c) (2) Percentage Increase 1.65% CERTIFICATIONS I hereby certify that the amount indicated above is an accurate accounting of the total net assessed value added by the reassessment of existing rea property for the tax year for which this rollback millage rate is being computed. Chairman, Board of Tax Assessors Date I hereby certify that the values shown above are an accurate representation of the digest values and exemption amounts for the applicable tax years Tax Collector or Tax Commissioner Date I hereby certify that the above is a true and correct computation of the rollback millage rate in accordance with O.C.G.A. Section for the taxing jurisdiction for tax year 2016 and that the final millage rate set by the authority of this taxing jurisdiction for tax year 2016 is CHECK THE APPROPRIATE PARAGRAPH BELOW THAT APPLIES TO THIS TAXING JURISDICTION If the final millage rate set by the authority of the taxing jurisdiction for tax year 2016 exceeds the rollback rate, I further certify that the required advertisements, notices, and public hearings have been conducted in accordance with O.C.G.A. Sections and as evidenced by the attached copies of the published five year history and current digest advertisement, the "Notice of Intent to Increase Taxes" showing the times and places when and where the required public hearings were held, and a copy of the press release provided to the local media. If the final millage rate set by the authority of the taxing jurisdiction for tax year 2016 does not exceed the rollback rate, I further certify that the required five year history and current digest advertisement have been published in accordance with O.C.G.A. Section as evidenced by the attached copy of such advertised report. Signature of Responsible Party Title Date

11 PT Computation of MILLAGE RATE ROLLBACK AND PERCENTAGE INCREASE IN PROPERTY TAXES COUNTY GLYNN TAXING JURISDICTION M&O District 6 INFORMATION FOR THE SHADED PORTIONS OF THIS SECTION MUST BE ENTERED This information will be the actual values and millage rates certified to the Department of Revenue for the applicable tax years. DESCRIPTION 2015 DIGEST REASSESSMENT OF OTHER CHANGES EXISTING REAL PROP TO TAXABLE DIGEST 2016 DIGEST REAL 126,287,960 3,240 6,103, ,394,800 PERSONAL 7,970,908 3,606,050 11,576,958 MOTOR VEHICLES 1,837, ,930 1,228,450 MOBILE HOMES 0 TIMBER -100% 0 HEAVY DUTY EQUIP 0 GROSS DIGEST 136,096,248 3,240 9,100, ,200,208 EXEMPTIONS 10,840, ,455-1,437 10,993,757 NET DIGEST 125,255, ,215 9,102, ,206,451 FLPA Reimbursement Value 0 Adjusted NET DIGEST 125,255, ,215 9,102, ,206,451 (PYD) (RVA) (NAG) (CYD) 2015 MILLAGE RATE >>> PROPOSED MILLAGE RATE >>> THIS SECTION WILL CALCULATE AUTOMATICALLY UPON ENTRY OF INFORMATION ABOVE DESCRIPTION ABBREVIATION AMOUNT FORMULA 2015 Net Digest Net Value Added-Reassessment of Existing Real Property Other Net Changes to Taxable Digest 2016 Net Digest PYD 125,255,509 RVA -151,215 NAG 9,102,157 CYD 134,206,451 (PYD+RVA+NAG) 2015 Millage Rate PYM Millage Equivalent of Reassessed Value Added ME (RVA/CYD) * PYM Rollback Millage Rate for 2016 RR PYM - ME COMPUTATION OF PERCENTAGE INCREASE IN PROPERTY TAXES If the 2016 Proposed Millage Rate for this Taxing Jurisdiction exceeds Rollback Millage Rate Rollback Millage Rate computed above, this section will automatically calculate the amount of increase in property 2016 Millage Rate taxes that is part of the notice required in O.C.G.A. Section (c) (2) Percentage Increase -0.12% CERTIFICATIONS I hereby certify that the amount indicated above is an accurate accounting of the total net assessed value added by the reassessment of existing rea property for the tax year for which this rollback millage rate is being computed. Chairman, Board of Tax Assessors Date I hereby certify that the values shown above are an accurate representation of the digest values and exemption amounts for the applicable tax years Tax Collector or Tax Commissioner Date I hereby certify that the above is a true and correct computation of the rollback millage rate in accordance with O.C.G.A. Section for the taxing jurisdiction for tax year 2016 and that the final millage rate set by the authority of this taxing jurisdiction for tax year 2016 is CHECK THE APPROPRIATE PARAGRAPH BELOW THAT APPLIES TO THIS TAXING JURISDICTION If the final millage rate set by the authority of the taxing jurisdiction for tax year 2016 exceeds the rollback rate, I further certify that the required advertisements, notices, and public hearings have been conducted in accordance with O.C.G.A. Sections and as evidenced by the attached copies of the published five year history and current digest advertisement, the "Notice of Intent to Increase Taxes" showing the times and places when and where the required public hearings were held, and a copy of the press release provided to the local media. If the final millage rate set by the authority of the taxing jurisdiction for tax year 2016 does not exceed the rollback rate, I further certify that the required five year history and current digest advertisement have been published in accordance with O.C.G.A. Section as evidenced by the attached copy of such advertised report. Signature of Responsible Party Title Date