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closings? Administrator Whitehall answered that he will have a sample policy at the next City Council meeting.
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X. NEW BUSINESS CONTINUED.
Ci
Presentation of the 2007 Financial Statements - Hoyman & Dobson.
2008 -2009 TENTATIVE BUDGET PREPARATION AND MILI-AGE CALENDAR
EXHIBIT 4
DATE AGENCY
Jun 1st
Property Appraiser
June 57th Account supervisor
Jun 15th Dept Heads
June 16 Dept Heads
June 17`h -
June 30th
City Administrator
Dept Heads
July 1st Tax Assessor
July 1 S` City Administrator
City Council
Aug 4th Account Supervisor
Aug 56-12th City Administrator
Account Supervisor
Aug 19th City Council
Sept 2nd City Council
Aug ?
Tax Assessor
ACTIVITY JULY 1 2008
To submit estimated Tax Roll value for properties witmn the uify limits.
Submission to Department heads budget worksheet reflecting estimated
expenditures for current fiscal year.
Individual Meeting held with each Dept Head, with Administrator and Account
Supervisor initial review
Submission to City Administrator and Accounts Supervisor estimated
expenditures for 2008/09 budget year.
Individual meetings held with each Dept Head to review budget requests
submitted on June 16th.
Submits certification of Taxable value to taxing authority (City).
Time period starts July 15f, 2008.
Set date, time and place for public hearings to beheld in September
and consider proposed millage rate for tentative budget.
Returns certification to Property Appraiser and copy to Tax Collector.
Review budget request with Mayor and Dept Heads including
Revenue and Departmental Budgets.
Budget Workshop, 5:01 pm
Second Budget Workshop (if needed).
Prepares and mails to each taxpayer a "Notice of proposed property taxes"
(this serves as a general notice of first hearing of budget).
-NO LESS THAN TEN DAYS AFTER NOTICE IS MAILED BY TAX ASSESSOR-
Sept 19th City Clerk
(at least 10 days prior to
fmal hearing) (10 days actual)
Sept 16th City Council
(within 80 days of Certification)
Not earlier than 65 days)
(68 days actual) (no sooner than
10 days after mailed notice)
(14 days actual)
Sept 24th City Clerk
(within 15 days of
tentative budget)
Sept 30th City Council
(no sooner than 2 days)(5 days after advisement)
Sept 19th Account Supervisor
(within 3 days of final hearing)
Oct 18th Account Supervisor
Advertises budget ordinance. F >S. 155.041(3)(a) and Millage ordinance.
Hold first Public Hearing and reading on tax millage and
appropriations ordinance. F.S. requirements prior to conclusion
of first hearing: 5:0 l pm
1. Council amends tentative budget
2. Adopt tentative millage and budget (each one separately)
3. Re- compute proposed millage rate
4. Publicly announce percent millage rate exceeds "roll -back rate ".
Advertise Public Hearing to finally adopt a millage rate and budget
(1/4 pg. 18pt type) in addition an adjacent notice meeting the budget summary
requirements of Sect F.S. 129.03(3)(b) and statement of expense % increase
of prior year expenditures.
Second/Final Public hearing, amend adopted tentative budget to finalize the
The budget, to adopt final budget; and to adopt millage rate.
Forwards the certified resolution/ordinance adopting the final millage rate
to the Tax Assessor and the Tax Collector. Completes and certifies form
DR -422 to property appraiser.
Trim certification must be received by the Dept of Revenue no more than
DEPARTMENT
OF REVENUE
1�isfr�bu�f�t ?No' mayi,
MAXIMUM MILLAGE LEVY CALCULATION
PRELIMINARY DISCLOSURE
For municipal govemments, counties, and special districts
DR- 420MM -P
N. 06108
Rule 12DER08-18
Florida Administrative Code
Efleclive06r08
Year
2008
County
Okeechobee
Principal Authority
City of Okeechobee
Taxing Authority
City of Okeechobee
1 •
Is your taxing authority a municipality or independent special district that has levied
ad valorem taxes for less than 5 years?
Yes !] No ❑
(1)
$ 2,274,786
If Yes, STOP HERE. Sign on page 2 and submit You am not subject to a millage limit in FY2008 -09.
12.
2.
Current year gross taxable value from Form DR -420, Line 4
$ 329,970,000
(2)
3.
Current year rolled -back rate from Form DR -420, Line 17
$ 7.1292 per $1000
(3)
Does
prior year millage exceed majority -vote rate?
(14)
4.
Is your taxing authority a municipality or independent special district that had levied
ad valorem taxes for less than 5 years in 2007 and was not subject to a millage
limit in FY2007 -2008?
$ 7.1292 per $1,000
(4)
Yes • No ❑
If yes, go to line 16.1f no, continue to line 5.
5.
In 2007, was your taxing authority part of a group of a principal authority and its
dependent special districts and MSTUs which levied taxes within the majority vote
rate, but had at least one member adopt a higher rate?
Rolled -back rate to be used for maximum millage levy calculation (Enter
Line 15 if calculated, or Line 3 if Line 15 is not calculated)
(5)
Yes • No ❑
n yes go to line 16. If no, continue to line 6.
6.
Prior year operating millage levy from Form DR -420, Line 11
$ 6.5010 per $1,000
(6)
7.
Prior year rolled -back rate from 2007 Form DR -420, Line 15
$ 6.5010 per $1,000
(7)
8.
Prior year percentage of rolled -back rate allowed to be levied by a majority vote
from 2007 Form DR-420 C, Line 5; Form DR-420 M, Line 6; or Form DR-420 I,
Line 6
100 %
(8)
9.
Prior year maximum millage with a majority vote (Line 7 multiplied by the
percentage in Line 8) (Example: 5.3927 x 95% = 5.1231)
$ 6.5010 per $1.000
9
( )
IF LINE 9 IS EQUAL TO OR GR
Recalculate
rolled -back rate based on prior year majority -vote millage rate
10.
Prior year final gross taxable value from Form DR -420, Line 7
$ 349,913,220
(10)
11.
Prior year ad valorem proceeds with majority vote (multiply Line 9 by Line 10 and
divide by 1,000)
$ 2,274,786
(11)
12.
Amount, if any, paid or applied in prior year because of an obligation measured by
a dedicated increment value from Form DR -420, Line 13
$ 0
(12)
13.
Adjusted prior year ad valorem proceeds with majority vote (Line 11
minus Line 12)
$ 2,274,786
(13)
14.
Adjusted current year taxable value from Form DR -420, Line 16
$ 319,079,054
(14)
15.
Adjusted current year rolled -back rate (Line 13
divided by Line 14, multiplied by 1,000)
$ 7.1292 per $1,000
(15)
Calculate
maximum millage levy for 2008
16.
Rolled -back rate to be used for maximum millage levy calculation (Enter
Line 15 if calculated, or Line 3 if Line 15 is not calculated)
$ 7.1292 per $1,000
(16)
17.
Adjustment for growth in per capita Florida personal income
1.0415
(17)
18.
Rolled -back rate adjusted for change in per capita Florida personal income (Line
16 multiplied by Line 17)
$ 7.4251 per $1,000
(18)
19.
Estimated current year gross taxable value for operating purposes without the
impact of Amendment 1 from Form DR -420, Line 10
$ 357,345,623
(19)
20.
Current year adjustments to taxable value from Form DR-420
(Line 5, DR-420 plus Line 15, Form DR -420)
$ 10,890,946
(20)
CONTINUED ON PAGE 2
DR-420 MM-P
N 06/08
21
Estimated current year adjusted taxable value without Amendment 1 impacts
(Line 19 minus Line 20).
$ 346,464,677
Page 2
(21)
22.
Adjusted current year taxable value from Form DR -420, Line 16
$ 319,079,054
(22)
23.
Percentage adjustment to majority vote rolled -back rate for impact of Amendment
1 (Line 22 divided by Line 21, multiplied by 100)
92.10 %
(23)
24
Majority vote maximum millage rate allowed (Line 18 multiplied by the percentage on
Line 23. Example: 4.6718 x 93.12% = 4.3504)
$ 6.8384 per $1,000
(24)
25.
Two-thirds vote maximum millage rate allowed (multiply Line 18 by 1.10)
$ 8.1676 per $1,000
(25)
26.
Current year proposed millage rate: must equal rate entered on Form DR -420, Line
18
$ 7.4251 per $1,000
(26)
27.
Current year proposed taxes (multiply Line 26 by Line 2, divided by 1,000)
$ 2,450,060
(27)
28. Minimum vote required to levy proposed millage: (Check one)
(28)
❑ a. Majority vote of the goveming body: Enter millage rate from Line 24 on Line 29.
►F b. Two - thirds vote of goveming body: Enter millage rate from Line 26 on Line 29.
• c. Unanimous vote of the goveming body or 3/4 vote if nine members or more: Enter millage rate from Line 26 on Line 29.
❑ d. Referendum: Enter millage rate from Line 26 on Line 29.
29.
The selection on Line 28 allows a maximum millage rate of:
(Enter rate indicated by choice on Line 28)
$ 7.4251 per $1,000
(29)
30.
Total taxes levied at the maximum millage rate:
(Line 29 multiplied by Line 2, divided by 1,000)
$ 2,450,060
(30)
DEPENDENT SPECIAL DISTRICTS AND MSTUs: STOP HERE - SIGN AND SUBMIT
Total Current Year Taxes Levied
31.
Enter the current year proposed taxes of all dependent special districts & MSTUs
levying a millage (The sum of all Lines 27 from each district's Form DR-420 MM-
P)
$ 0
(31)
32.
Total current year proposed taxes (Line 27 plus Line 31)
$ 2,450,060
(32)
Total
Maximum Taxes
33.
Enter the taxes at the maximum millage of all dependent special districts & MSTUs
levying a millage (The sum of all Lines 30 from each district's Form DR-420 MM-
P)
$ 0
(33)
34.
Total taxes at maximum millage (Line 30 plus line 33)
$ 2,450,060
(34)
Total Maximum Versus Total Taxes Levied
35.
Are total current year proposed taxes on Line 32 equal to or less than total taxes at
proposed maximum millage on Line 34? (Check one)
Yes • No ❑
(35)
Complete and submit this Form DR -420MM -P, Maximum Millage Levy Calculation - Preliminary Disclosure, to your
county property appraiser with Form DR -420, Certification of Compliance.
Taxing Authority Certification
I certify the millages and rates are correct to the best of my knowledge. The millages comply with the provisions of Section 200.185 and 200.071
or200.081, F.S.
Signature of Chief Administrative Officer
Date
Title
Brian Whitehall, City Administrator
Physical Address
Mailing Address
55 SE 3rd Avenue
55 SE 3rd Avenue, Okeechobee, FL 34974
Name of Contact Person
India Riedel
City, State, Zip
Okeechobee, FL 34974
Phone #
863/763 -3372 ext 223
Fax #
863/763 -1686
DEPARTMENT
OF REVENUE
Year
City:
TA:
Levy:
FOR DOR USE ONLY
i s bl, 0 %i/e rY
CERTIFICATION OF TAXABLE VALUE
DR-420
R. 06/08
Rule 12DER08 -18
Florida Administrative Code
Effective 06/08
2008
County
Principal Authority
City of Okeechobee
Taxing Authority
SECTION I: COMPLETED BY PROPERTY APPRAISER
Okeechobee
City of Okeechobee
1. Current year taxable value of real property for operating purposes
(1)
2. Current year taxable value of personal property for operating purposes
(2)
3. Current year taxable value of centrally assessed property for operating purposes
329,970,000
(3)
4. Current year gross taxable value for operating purposes (Line 1 plus Line 2 plus Line 3)
$
329,970,000 (4)
Current year net new taxable value (Add new construction, additions, rehabilitative improvements
5. increasing assessed value by at least 100 %, annexations, and tangible personal property value in
excess of 115% of the previous year's value. Subtract deletions.)
10,890,946
(5)
6. Current year adjusted taxable value (Line 4 minus Line 5)
$ 319,079,054 (6)
7. Prior year FINAL gross taxable value (From prior year applicable Form DR-403 series)
349,913,220
(7)
8. Enter number of tax increment value worksheets (DR- .420TIF) attached (If none, enter 0)
0 (8)
Does the taxing authority levy a voted debt service millage or a millage voted for 2 years or less
9. under s. 9(b), Article VII, State Constitution? Mots, complete and attach form DR-420 VMA, Voted
Miliege Addendum.)
Yes ❑ No X❑ (9)
10.
purposes without the impact of Amendment 1.
Information for maximum millage calculation: Current year gross taxable value for operating
$ 357,345,623 (10)
w
w
x
z
0
y
Property Appraiser Certification
I certify the taxable values shown above are correct to the best of my knowledge.
Signature of Property Appraiser
SECTION 11: COMPLETED BY TAXING AUTHORITY
Date
If this portion of the form is not completed in FULL your authority will be denied TRIM certification and possibly lose its millage levy privilege for the tax year. If any
line is inapplicable, enter N/A or -0-.
11. Prior year operating millage levy
6.5010 per$1,000 (11)
12. Prior year ad valorem proceeds (Line 7 multiplied by Line 11)
13. dedicated increment value (Sum of either Line 6c or Line 7a for all DR -420TIF forms)
Amount, if any, paid or applied in prior year as a consequence of an obligation measured by a
$ 2,274,786 (12)
O (13)
14. Adjusted prior year ad valorem proceeds (Line 12 minus Line 13)
$ 2,274,786 (14)
15. Dedicated increment value, if any (Sum of either line 6b or Line 7e for all DR- 420TIF forams)
O (15)
16. Adjusted current year taxable value (Line 6 minus Line 15)
$ 319,079,054 (16)
17. Current year rolled -back rate (Line 14 divided by Line 16, multiplied by 1,000)
7.1292 per$1,000 (17)
SECTION II: COMPLETED BY TAXING AUTHORITY - CONTINUED FROM PAGE 1
DR -420
R. 06108
Page 2
18. Current year proposed operating millage rate
7.4251 per $1,000 (18)
19' Total taxes to be levied at proposed millage rate
multiplied by Line 4, divided by 1,000)
20. Check TYPE of principal authority (check one)
21. Check applicable taxing authority (check one)
(Line 18
2,450,060 (19)
❑ County
❑ Municipality
❑ Independent Special District
❑ Water Management District
(20)
❑ Principal Authority ❑ Dependent Special District
❑ MSTU ❑ Water Management District Basin
(21)
22. Is millage levied in more than one county? (check one)
❑ Yes ❑ No
(22)
DEPENDENT SPECIAL DISTRICTS AND MSTUs:
STOP HERE - SIGN AND SUBMIT
Enter the total adjusted prior year ad valorem proceeds of the principal authority, all dependent
23. special districts, and MSTUs levying a millage. (The sum of Line 14
from all DR-420 forms)
Current year aggregate rolled -back rate
24. divided by Line 16, multiplied by 1,000)
2,274,786 (23)
25 Current year aggregate rolled -back taxes
multiplied by Line 24, divided by 1,000)
(Line 23
$
7.1292 per$t,000 (24)
(Line 4
Enter total of all operating ad valorem taxes proposed to be levied by the principal taxing authority,
26. all dependent districts, and MSTUs, if any. (Total of Line 19
from all DR-420 forms)
27 Current year proposed aggregate millage rate
divided by Line 4, multiplied by 1,000)
2,352,430 (25)
2,450,060 (26)
28' Current year proposed rate as a percent change of rolled -back rate
divided by Line 24, minus 1, multiplied by 100)
(Line 26
7.4251 per$1,000 (27)
(Line 27
4.150194662 % (28)
Date
First public budget hearing
Time
Place
W
re
W
Z
Taxing Authority Certification
I certify the millages and rates are correct to the best of my knowledge. The millages comply with the provisions of Section 200.185 and 200.071 or
200.081, F.S.
Signature of Chief Administrative Officer
Title
Brian Whitehall, City Administrator
Mailing Address
City, State, Zip
Physical Address
55 SE 3rd Avenue
Date
55 SE 3rd Avenue Okeechobee, FL 34974
Name of Contact Person
Okeechobee, FL 34974
India Riedel
Phone # Fax #
863 - 763 -3372 ext 223
SEE INSTRUCTIONS ON PAGE 3
863 - 763 -1686