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HomeMy WebLinkAboutOrdinance 1978-023 Millage Rate & Adopting Budget FY 1978-79ORDINANCE NO. 23-78 AN ORDINANCE OF THE VILLAGE OF NORTH PALM BEACH, FLORIDA, LEVYING A TAX ON REAL AND PERSONAL PROPERTY LOCATED WITHIN THE CORPORATE LIMITS OF THE VILLAGE OF NORTH PALM BEACH ON JANUARY 1, 1978; FIXING THE TOTAL VALUATION THEREON AND THE TAX MILLAGE RATE THEREON FOR SAID TAX YEAR; ADOPTING BUDGETS FOR THE FISCAL YEAR OCTOBER 1, 1978 TO SEPTEMBER 30, 1979, BOT}I INCLUSIVE, FOR THE VILLAGE OF NORTH PALM BEACH GENERAL FUND, INCLUDING DEBT RETIREMENT AND FOR THE NORTH PALM BEACH COUNTRY CLUB REVENUE FUND; AND REPEALING ALL ORDINANCES IN CONFLICT WITH THIS ORDINANCE. BE IT ORDAINED BY THE VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA: Section 1. That for the tax year ending December 31, 1978 the valuation of all real and personal property within the Village of North Palm Beach, excluding property owned by the Village of North Palm Beach, Palm Beach County, State of Florida, and those properties exempted by State, County or Village laws and ordinances, is hereby determined to be and is fixed as follows: Total Real Property Valuation $ 214,653.017 Total Personal Property Valuation 22,549.676 Total Valuation $ 237,202.693 Deductions: Exemptions 38,913.463 Gross Taxable Valuation - $ 180,363.270 Real Property Gross Taxable Valuation - 17,925.960 Personal Property Total Gross Taxable Valuation $ 198,289.230 Section 2. For the tax year ending December 31, 1978 a tax of 5.731 mills on the dollar shall be and is hereby levied, and shall be collected on all real and personal property within the Village of North Palm Beach, not specifically designated as homestead property or owned by the Municipality and/or expressly exempted by the laws and Constitution of Florida, for the purpose of raising funds for the improvement and government of the Village, and for the payment of its obligations and expenses and for the purpose of carrying out the purpose and duties granted and imposed by its charter: which is a tax of 5.731 mills that shall be and is hereby levied and shall be collected on all real and personal property as set forth in a- bove Section 1, less homestead, widows', disability and other exemptions for the purpose of raising funds for the payment of the Village of North Palm Beach General Fund Appropriations, which include Debt Retirement, and is set forth hereafter in budget form. Section 3. That for the fiscal year ending September 30, 1978, revenues for the General Fund of the Village are anticipated as set forth on Schedule 1 attached hereto entitled "Village of North Palm Beach, Florida, 1978-79 Annual Budget, Summary of Revenues and Appropriations/Expenditures", and by reference made a part hereof. Section 4. That for the fiscal year ending September 30, 1978 the appropriations for the General Fund are hereby set forth on Schedule 1 attached hereto as "Village of North Palm Beach, 1978-79 Annual Budget, Summary of Revenues and Appropriations/Expenditures", and by reference made a part hereof. Section 5. That for the fiscal year ending September 30, 1978 income and expense for the North Palm Beach Country Club Revenue Fund is anticipated as set forth on Schedule 2 attached hereto entitled "North Palm Beach Country Club, Comparative Statement of Operations, for the Fiscal Years ended September 30, 1978-79" and by reference made a part hereof. Section 6. A statement of calculations for the tax levy of 5.731 mills for the fiscal year ending September 30, 1979 is set forth on Schedule 3 which is attached hereto and by reference made a part hereof. Section 7. All ordinances or parts of ordinances in conflict with the provisions of this ordinance are hereby repealed. PLACED ON FIRST READING THIS 14TH DAY OF SEPTEMBER, 1978. PLACED ON PUBLIC HEARING THIS 14TH DAY OF SEPTEMBER, 1978. PLACED ON SECOND, FINAL READING AND PASSED THIS 28TH DAY OF SEPTEMBER, 1978. (Village Seal) ATTEST: /s/ Dolores R. Walker Village Clerk 1 /s/ Al Moore MAYOR by reference made a part hereof. Section 7. All ordinances or parts of ordinances in conflict with the provisions of this ordinance are hereby repealed. PLACED ON FIRST READING THIS 14TH DAY OF SEPTEMBER, 1978. PLACED ON PUBLIC HEARING THIS 14TH DAY OF SEPTEMBER, 1978. PLACED ON SECOND, FINAL READING AND PASSED THIS 28TH DAY OF SEPTEMBER, 1978. (Village Seal) ATTEST: /s/ Dolores R. Walker Village Clerk 1 /s/ Al Moore MAYOR VILLAGE OF NORTH PALM BEACH 1978-79 ANNUAL BUDGET SUMMARY OF REVENUES AND APPROPRIATIONS/EXPENDITURES SCHEDULE 1 AUDITED BUDGET ANTICIPATED BUDGET 1976-1977 1977-1978 1977-1978 1978-1979 Revenue Taxes 1,492,592 1,584,670 1,602,672 1,603,496 Licenses and Permits 99,919 116,700 146,160 178,060 Intergovernmental Revenue 539,782 545,538 513,417 503,667 Charges for Services 58,146 71,879 68,303 107,688 Fines and Forfeitures 23,925 22,500 25,425 25,900 Miscellaneous 56,703 71,710 84,310 88,176 Non -Revenues 394,196 207,347 207,347 286,382 TOTAL: $ 2,665,263 2,620,344 2,647,634 2,793,369 Appropriations/Expenditures General Government 328,070 378,679 336,050 319,313 Public Safety 727,582 769,492 760,566 853,848 Public Services 875,065 933,468 927,573 960,595 Leisure Services 245,877 292,126 274,295 379,513 Debt Retirement 146,215 145,429 145,429 143,011 Reserves 3,907 46,150 6,740 68,589 Capital Improvements 222,150 64,000 64,000 68,500 $ 2,548,866 2,620,344 2,514,832 2,793,369 REV. 1 - 9/78 • North Palm Beach Country Club 1978-79 Budget Comparative Statement of Operations Sales Income - Except Dues Sports Activities Food and Beverage Other Income Sch. 2 Sch. 6 Sch. 7 Less Cost of Goods Sold, Payroll and Other Department Expenses: Sports Activities Sch. Food and Beverage Sch. Net Department Loss Add Unapportioned Expenses: Admin. and General Entertainment Utilities R and M - Clubhouse Grounds Maintenance Schedule 2 Actual Budget Anticipated Budget 1976-77 1977-78 1977-78 1978-79 $212,428 237,700 227,082 $239,600 352,147 360,500 328,400 170,000 13.109 11.700 10,900. 11,700 577,684 609,900 566,382 421,300 2 346,895 6 363,193 Sch. 8 Sch. 9 Sch. 10 Sch. 11 Sch. 12 Total Unapportioned Expenses Net Cost of Operations Membership Dues Sch. 16 Dues Available for Fixed Charges Insurance Dues Available for Debt Service and R.O.F. Requirement Debt Service Contribution Transfer to R.O.F. Sch. 14 Sch. Sch. Total R.O.F. and Debt Service Undistributed Dues 13 15 710,088 (132,404) 93,964 19,224 29,274 34,175 6,417 183,054 (315,458) 385,124 69,666 17,058 52,608 54,587 54,587 $ (1,979) 366,490 363,850 340,075 354-,900 706,565 718,750 (96,665) (152,368) 103,000 14,000 31,500 38,850 9,350 99,680 13,026 31,400 36,468 8,286 196,700 188,860 (293,365) (342,228) 423,000 428,000 • 129,635 86,772 18,000 21,704 111,635 61,537 50,098 111,635 65,068 61,537 15,300 76,837 (11,769) 394,943 168,653 563;187 (141,887) 95;884 500 32,000 39,590 9,989 177,963 (319,850) 460,000 3.40,150 21,750 118,400 56,120 62,175 118,295 $ 105 J. VILLAGE OF NORTH PALM BEACH COMPARATIVE ANALYSIS OF TAXABLE VALUATION FOR THE FISCAL YEARS 1977-78 & 1978-79 Total Real Property Valuation Total Personal Property Valuation Total Property Valuation Deductions: , Inventory (75% - 90%) Government Exemption Widow's Exemption Disability Exemption Institutional Exemption Constitutional Homestead Exemption Senior Homestead Exemption Total Deductions: SCHEDULE 3 1977-78 1978-79 205,039,902 214,653,017 19,223,908 22,549,676 224,273,810 237,202,693 2,162,103 8,124,838 174,000 497,419 4,735,927 16,958,362 3,768,556 36,421,205 2,765,070 8,746,922 185,000 495,587 4,914,262 17,503,862 4,302,760 38,913,463 Taxable Valuation 187,852,605 198,289,230 Millage 6.241 5.731 Ad Valorem Tax 1,172,388 1,136,396 DISTRIBUTION OF AD VALOREM TAX PER MILLAGE Operating Millage 5.673 5.191 Debt Service Millage .568 .540 6.241 5.731 REV. 1 - 9/78