HomeMy WebLinkAboutFND-004-10Meeting: SPECIAL GENERAL PURPOSE AND ADMINISTRATION
Date: FEB 19, 2010 Resolution#: ~(~1~-075- ioBy-law#:
Report: FND-004-10 File#:
2010 CURRENT AND CAPITAL BUDGET
RECOMMENDATIONS:
It is respectfully recommended. that the General Purpose and Administration Committee
recommend to Council the following:
THAT Report FND-004-10 be received;
2. THAT Council approve the 2010 Operating and Capital budgets as outlined in
Schedule "A", at an estimated tax levy impact of 3.2% (exclusive of tax policy
impacts), as directed in FND-004-10;
THAT Council provide direction on the items listed as optional items for
consideration, as itemized in Schedule "B";
4. THAT Council provide direction on the grants for external agencies per their
requests itemized in Schedule "C", at an estimated tax levy impact of 0.21 %;
THAT Schedules "D", "E" and "F" outlining Reserve and Reserve Fund
Contributions and new Reserves/Reserve Funds be approved;
THAT approximately $700,000 be drawn from the Rate Stabilization Reserve
Fund to offset the tax rate impact;
THAT the financing of Capital projects, as outlined in the attached documents be
approved;
8. THAT the external agencies, referred to in Schedule "C" be advised of Council's
decision regarding their grant request;
9. THAT the corporate advertising policy which restricts advertisements to statutory
notices be amended to include provision for required Municipal notices as
determined by the Chief Administrative Officer;
CORPORATION OF THE MUNICIPALITY OF CLARINGTON
40 TEMPERANCE STREET, BOWMANVILLE, ONTARIO L1C 3A6 T (905)623-3379
REPORT NO.: FND-004-10
PAGE 2
10. THAT Council authorize the Mayor's Golf Tournament to take place in 2010, at
no cost to the tax base with the net proceeds from the Mayor's Golf Tournament
to be directed to the Visual Arts Centre for capital improvements;
11. THAT the cash flow shortfall in the Development Charges Reserve Funds be
interim financed from the Municipal Capital Works Program, Impact/Escrow
Reserve Fund and General Municipal Reserve Fund, in equal proportions, to be
repaid with interest as cash flow permits.
12. THAT the unspent budget from the 2007 Capital budget for the Green Road
grade separation be cancelled at this time, along with the projected debt and that
a report from staff be brought back at such time that appropriate negotiations
have been undertaken with GoTransit; and
13. THAT the appropriate By-laws to levy the 2010 tax requirements for Municipal
Regional and Education purposes be forwarded to Council for approval, once
final tax policy information is available.
Submitted by: Reviewed by:
Director of Finance/
Treasurer
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Nan Tayl , BBA, C.A
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Franklin Wu,
Chief Administrative Officer
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REPORT NO.: FND-004-10
PAGE 3
1.0 OVERVIEW:
1.1 The 2010 budget is outlined in detail in the draft budget documents circulated in
conjunction with this report. The approximate 2010 base impact is detailed in
Schedule "A" attached hereto.
1.2 The Chief Administrative Officer and the Director of Finance have worked
diligently with all departments to review all areas and identify savings.
1.3 This impact is after assessment growth, which is estimated at 1.92%. Every 1
increase in the budget generally results in a tax increase of approximately $9.87
for the average residential taxpayer for the local portion of the tax bill (based on
average value of $246,000). This does not include the impact of tax policy
changes determined by the Region of Durham.
1.4 Based on the 2010 returned roll, Clarington assessment splits are 90% for
residential, farm and multi-residential and 10% for commercial and industrial
properties.
1.5 Clarington continues to rely strongly on reserves and reserve funds to alleviate
tax levy impacts. For 2010 the net annual draw on reserves and reserve funds is
approximately $15 million (2009 - $11 million) including $700,000 drawn from the
Rate Stabilization Reserve Fund to offset the tax levy. This includes Capital and
Current (operating). The summaries for the reserves and reserve funds are
included in the attached Schedule "D". "E" and "F".
1.6 Consistent with prior years, interest revenue from the Port Granby Trust monies
were factored in so as to mitigate the tax levy impact. This is, of course, much
reduced due to poor interest rates currently available on investments. Revenue
increases for many departments where possible have been factored in. Ontario
Municipal Partnership Fund (OMPF) will not be received from the province (loss
of $116,000). Due to expect economic conditions, building, investment income
and planning revenues are expected to decline from the 2009 budget value
consistent with the amendments made to the 2009 budget in August, 2009.
1.7 For 2010, Clarington will experience minor increases in Veridian dividends.
2.0 TAX RATE STABILIZATION:
2.1 Historically, Clarington has drawn on our Rate Stabilization Reserve Fund
approximately $1,000,000 per year, on average. This is proposed to be reduced
by $300,000 for 2010. The municipality must reduce its reliance on these funds.
The forecast documents reflect a continued decrease in our reliance on this and
a switch to a focus replenishing this reserve fund forfuture economic downturns.
REPORT NO.: FND-004-10 PAGE 4
3.0 TAX POLICY CHANGES:
3.1 Along term strategic tax policy plan was approved in 2002 by the Region of
Durham that will have an impact on the final tax rates. The 2010 update of the
plan will be presented to Regional Council in early 2010. The tax,ratio changes
impact upon the relative share of the total taxes that each property class pays. A
particular additional impact to Clarington relates to the education retained portion
of payment-in-lieu properties such as Ontario Power Generation. In the 2008
provincial budget, a provincially mandated reduction in the industrial education
rate was announced. As a result, Clarington will continue to experience a loss of
revenue in this area. For 2010, any loss in this area will be included as a tax
policy adjustment in the calculation of the final tax rates.
4.0 PHYSICIAN RECRUITMENT:
4.1 On July 14, 2008, Council committed to a four year funding program for the
Physician Recruitment Program to be undertaken by the Clarington Board of
Trade. The $120,000 annual commitment is drawn from Impact/Escrow Reserve
Fund and from the general tax levy. In 2009, the split is $90,000 from Reserve
Fund and $30,000 from the tax levy. In 2010, the tax levy support was to be
$60,000 from the Reserve Fund and $60,000 from the tax levy. The result would
be a net levy increase of $30,000 which would need to be built into the 2010
budget.
4.2 In order to reduce the budget impact, staff proposes to change the funding
formula by eliminating the additional $30,000 previously committed for 2010.
The effect of this change would result in reducing the recruitment target from four
to three new family physicians with $60,000 from the Impact/Escrow Reserve
Fund and $30,000 from tax levy.
4.3 The Clarington Board of Trade has been advised of the foregoing proposed
changes and is in agreement with it.
5.0 STAFFING:
5.1 Despite the economic downturn, the Municipality is still experiencing some
growth and development activities over the last few years. There are more
roads, parks and facilities to be maintained and there are always the demands
for various services from both new and existing residents. Yet, our Current
workforce has remained stagnant. Notwithstanding our continuous effort to re-
engineering new ways to do our work more efficiently, staff resources are
definitely stretched to the limit and staff morale and customer service are
beginning to suffer. The senior administration understands and respects the
desire of Council to keep the tax levy as low as possible and therefore is not
proposing any new staff for the 2010 budget. However, looking ahead in the next
couple years, we have a few areas of pressure points where additional staff
resources are definitely needed such as operational staff, firefighters and IT
REPORT NO.: FND-004-10 PAGE 5
personnel. These needs will be more urgent if the growth and development
rebounds quicker than anticipated.
5.2 As part of our effort to re-engineer our organization, several minor organizational
structural changes are proposed for a few departments. These changes include
position title changes, reduction in part time staffing, reclassification, attrition from
retirement, etc., none of which involves any budgetary increase. On the contrary,
a net savings of $26,400 will be realized from the aforementioned measures and
this saving is built into the 2010 budget. Details of all changes are contained in
the respective departmental organizational chart included in the budget
document.
5.3 Also incorporated into the 2010 budget is the elimination of two full time positions
(Manager of Subdivision Implementation and Building Inspector), as well as the
elimination of students in the office environments.
6.0 CLARINGTON.NET:
6.1 In an effort to aid Council with options to further reduce the budget, we propose
as an option, the Clarington.net publication be discontinued. This will net a
savings of $27,400. In addition to budget pressure, it would be prudent to
discontinue this publication in light of the sensitivity that it will bring in an election
year. This item has been included in the option list on Schedule "B" for Council,
if they wish to remove this from the budget.
7.0 LEGAL SERVICES:
7.1 The proposed change in the procurement of legal services will net the
Municipality an estimated saving of $150,000 which has been built into the 2010
budget. Details of the changes of legal services are contained in a separate
report scheduled to be considered prior to this budget report. Subject to
Council's decision on this matter, the $150,000 would have to be added back into
the tax levy should Council remain with the status quo.
8.0 2009 YEAR END RESULTS:
8.0 While final financial results and audited financial statements will not be available
for some time, preliminary indications are available for the 2009 year. As Council
has seen through the report on revenue sensitive to economic conditions, revised
budget targets for building permit revenues and planning revenues were
achieved. Winter control for 2009 was not overextended due to relatively mild
conditions in November and December 2009.
8.1 As a result, it is not anticipated that the financial results for 2009 will have nay
detrimental impact on the 2010 budget. Council will not need to make any
budget adjustments for any projected deficit due to the amendments made in
August 2009 to prevent this from occurring.
REPORT NO.: FND-004-10
PAGE 6
9.0 CAPITAL BUDGET COMMENTARY:
9.1 The recommended impact on the tax base of the proposed Capital Budget is an
increase from last year of $22,343. This translates to a 0.07% tax levy increase
and is very minor in nature.
9.2 There has been significant dialogue in recent years pertaining to the state of
municipal infrastructure in Ontario. In Clarington, there have been only minor
changes to the tax levy support to Capital since 2003. Clarington has the PSAB
Capital asset project underway and will be reporting on this as the project
progresses. We are not recommending a notable tax levy increase for 2010 due
to economic considerations but have factored 1 % per year into the forecast due
to concerns over deteriorating conditions.
9.3 Details of Capital projects, by department, are included in the Draft Capital
Budget.
9.4 Federal fuel tax proceeds have been incorporated into the Draft Capital Budget
at $2,393,743. Recent announcements show a modest increase in this funding
in 2010 of approximately $124,000.
9.5 The Capital Budget is presented to Council for consideration and approval. The
financing for most of the projects is a combination of Reserve, Reserve Funds,
Development Charges and tax levy.
10.0 CURRENT BUDGET IMPACTS:
10.1 Consistent with any other major employer, as well as all other municipalities,
Clarington is experiencing costs increases in areas such as wage increases,
insurance costs, winter maintenance costs, OMERS impact, fuel cost increases,
utilities and facility maintenance costs. The Current budget impacts are detailed
in Schedule "A" to this report.
11.0 DEBT STATUS:
11.1 Current projected annual debt repayment obligations for 2010 budget purposes
total $4,517,000. This is comprised of debentures issued for the South Courtice
Arena, the Bowmanville Indoor Soccer Facility, the MAC/Main Library, the
Newcastle Aquatic facility, RRC Museum space and the Newcastle branch
library. It also includes the projected new debenture for the Mill Street
Underpass project.
11.2 The total principal amount outstanding at January 1, 2010 is $32,289,000. New
debentures will be required in 2010 for the Mill Street works. As Council is
aware, annual growth is required to maintain the debenture repayment
obligations from development charges without impacting the tax levy. Growth
numbers in 2009 were severely impacted by the economic conditions. As a
result, Council approved interim borrowing from other Reserve Funds for 2009
REPORT NO.: FND-004-10 PAGE 7
and this is also necessary for 2010. Based on a projected 350 new residential
units for 2010, interim borrowing would be required of approximately $1,600,000.
11.3 It is recommended that these funds be interim borrowed from the Municipal
Capital Works Reserve Fund, General Municipal Reserve Fund and the
Impact/Escrow Reserve Funds in equal proportion with the amounts to be repaid,
with interest, as cash flow allows.
11.4 It is proposed that the unspent funds from the budget page for Green Road from
the 2007 Capital budget be deleted at this time, as well as anticipated debt. The
project is still intended to proceed but due to the requirement and involvement of
GoTransit, the currently authorized budget is no longer a valid representation of
what may be occurring. Staff will report back when negotiations are completed
with GoTransit to request appropriate approvals and funding at that time.
11.5 Total debt is now projected to be $31,724,000 on January 1, 2011, most of which
is growth-related through development charges. The projected debt may be
reduced further subject to the amount of collections occurring in the Roads and
Related Development Charges Reserve Fund between now and when the
debentures will be issued for Mill Street.
12.0 MUNICIPAL GRANT PROGRAM:
12.1 The municipal grant program is administered through the Community Services
Department. The budget presented via this report includes a total of $60,000 for
the grant program. The $60,000 is allocated based on Council direction when
the grant report is brought forward. It is listed as an option on Schedule "B"
should Council wish to reduce or eliminate this program as a cost saving
measure.
13.0 INSURANCE:
13.1 Insurance premium costs for 2010 are fairly stable at this point. A budget
increase of $30,000 has been incorporated into the draft Current budget as an
estimate due to deductible requirements and a minor premium increase.
14.0 RESERVE AND RESERVE FUND CONTRIBUTIONS:
14.1 Consistent with past practice, transfers between reserve funds are at times
deemed appropriate to bolster balances in depleting reserve funds. Other
reserve fund contributions have been reviewed for reduction to assist with budget
restraints. For 2010 some changes are included on the Reserve and Reserve
Fund summaries in the attached Schedules "D" and "E". Primarily these changes
relate to future Capital replacement needs.
14.2 In light of Council's expressed concern over budget restrictions and the positive
balances in our Reserve Funds, it is recommended that for one-time only, to
alleviate some of the pressure from reduced building permit revenues, $200,000
REPORT NO.: FND-004-10
PAGE 8
be transferred in to offset the tax levy impact from the General Municipal Reserve
Fund. The funds originate from interest on Veridian promissory notes. This is
proposed for 2010 only as an economic consideration and would be reverted
back for 2011 when the building permit revenues should rebound by this amount.
15.0 EXTERNAL AGENCIES:
15.1 The requests from the external agencies, including the Museum, Library, Visual
Arts Centre, Clarington Older Adults Board, etc. are detailed in the External
Agencies section of the Draft Current Budget for Council to consider their
requests on an individual basis and Schedule "C" to this report. The external
agencies tab in the Draft Current Budget provides background information
pertaining to the requests by the external agencies. The increase in budget
requests for the external agencies total $69,760 for 2010 which is a 0.21 % total
municipal levy increase.
16.0 MAYOR'S GOLF TOURNAMENT:
16.1 For the 2010 budget, Council is requested to provide direction on inclusion. of the
Mayor's Golf Tournament. The anticipated gross revenues to be generated are
approximately $61,000. The costs (including out-of-pocket costs for staff
overtime), are anticipated to be in the vicinity of $35,000, resulting in net
proceeds of $26,000. These net proceeds would be donated to the Visual Arts
Centre, if approved by Council.
17.0 CORPORATE ADVERTISING POLICY:
17.1 An amendment to the corporate advertising policy is requested through the
budget process as this policy was approved through the 2009 budget process. It
is requested that Council approve some flexibility in the policy to allow for
municipal notices beyond the strict statutory definition. Advertisements or
promotion-type notices will still be restricted. However, it is necessary to
advertise such things as road closures, tax installment due dates, public
information open houses, etc.
18.0 HISTORIC SIGNAGE:
18.1 At a meeting held on September 21, 2009, the following resolution was passed:
"The correspondence Item D-37 from Sandra and David Walton-Ball with respect
to signage indicating the entrance to "Historic Bond Head" be referred to the
Operations Department for inclusion in the 2010 budget process".
18.2 In the draft budget for 2010, staff have included an additional $700 in account
#100-36-384-10315-7112 Traffic Signs -Miscellaneous Operating expenses for
this purpose. While it is small in dollar value, the concern is whether additional
requests will come forward for other areas. Staff wanted to draw to the attention
of Council the inclusion of this in the 2010 budget, per your request.
REPORT NO.: FND-004-10 PAGE 9
19.0 NEWCASTLE FIRE HALL:
19.1 The construction of a new fire hall in Newcastle has been included in the Capital
budget for 2010. However, it is not intended that the facility will be complete or
operational in 2010. A future report will be forthcoming from the Fire Chief
regarding the process and decisions to be made by Council, including future
staffing implications for 2011 onwards.
20.0 FUTURE YEARS' BUDGETS:
20.1 There are certain known impacts for the 2011 budget year such as staffing, wage
settlements, fire master plan implications, insurance costs and normal inflationary
impacts. Also, depending upon the growth and resulting funds collected for
development charges for indoor recreation and library, there may be tax levy
impacts for debenture repayment requirements for new facilities. As mentioned
above further consideration must be given in 2011 to the Rate Stabilization
Reserve Fund.
20.2 Other items for future consideration include increased tax support to roads
(estimated at 1 % of $340,000). Detailed information pertaining to future years'
budgets is included in the forecast documents reported separately.
Attachments:
Schedule "A" - 2010 Base Budget Impact Summary
Schedule "B" - 2010 Additional Funding Options
Schedule "C" -External Agencies Budget Requests
Schedule D" -Reserve Funds
Schedule "E" -Reserves
Schedule "F" - 2010 Operating -Reserves and Reserve Fund Contributions
Interested Parties:
• Clarington Museum and Archives
• Clarington Older Adult Board
• Clarington Public Library
• Durham Region Community Care Association
• John Howard Society (Firehouse Youth)
• Newcastle Community Hall
• Orono Cemetery Company
• Visual Arts Centre of Clarington
MUNICIPALITY OF CLARINGTON
2010 BUDGETIMPLICATIONS SCHEDULE"A"
02/03/10
DESCRIPTION AMOUNT
REVENUEINCREASES
CDNTRIBUTION FROM BUILDING DIVISION RESERVE FUND (143,054)
INCREASE IN CONTRIBUTION FROM DC RESERVE FUNDS FOR DEBT COST INCREASE (455,036)
INCREASE IN FINANCE FEES (100,000)
NET INCREASE IN DOG/CAT LICENSES (19,000)
VERIDIAN DIVIDENDS (27,200)
OPERATIONS FEES FOR ROAD OCCUPANCY/SPECIAL EVENTS SERVICE (20,000)
GROWTH AT 1.92% (650,000)
CLERK'S FEE INCREASES (16,000)
CORP SERVICES MISCELLANEOUS REVENUE (20,500)
CONTRIBUTION FROM VERIDIAN INTEREST- ONE TIME FOR ECONOMIC CONDITIONS (200,000)
CEMETERY INTEREST (25,000)
CEMETERY FEES (13,750)
(1,689,540) -5.00%
REVENUE LOSSES
REDUCE CONTRIBUTION FROM RATE STABILIZATION R/F 300,000
REDUCE CONTRIBUTION FROM IMPACT/ESCROW R/F RE: PHYSICIAN RECRUITMENT -
REDUCE CONTRIBUTION FROM TAX WRITE-OFF RESERVE 25,000
REDUCTION IN BUILDING PERMIT FEES 600,000
REDUCTION IN INVESTMENT INCOME 370,000
REDUCTION IN PLANNING FEES - 146,000
REDUCTION IN PROVINCIAL GRANT (ompf) 116,000
REDUCTION IN RENTAL INCOME 50,000
EST LOSS OF EDUCATION RETAINED REVENUE
COMMUNITY SERVICES VARIOUS REVENUES 100,000
REDUCTION IN TRANSFER STATION ROYALTIES 50,000
1,757,000 5.20%
EXPENSE INCREASES
SALARIES 422,385
BENEFITS (PRIMARILY OMERS AND HEALTH) 282,296
PART TIME FIREFIGHTERS 99,500
FIRE GRID MOVEMENTS AND EST SETTLEMENT 273,941
BAL OF NEW POSITION FROM 2009 47,775
STREETLIGHT ENERGY AND PLAYING FIELDS LIGHTING 93,000
TRAFFIC SIGNALS ENERGY 11,000
POST EMPLOYMENT BENEFITS 25,000
HUMAN RESOURCES LEGAL 20,000
SOFTWARE MAINTENANCE 30,000
INSURANCE 30,000
AUDIT FEES 10,000
FIRE MECHANICAL 32,000
GRASS/TREE CUTTING 50,000
PAVEMENT PATCHING 60,000
WINTER CONTROL 121,000
WATER- PARKS AND IRRIGATION 29,200
CATCH BASIN REPAIRS 15,000
GUIDE RAIL REPAIRS 7,000
BRIDGE AND CULVERT MAINTENANCE 12,000
INCREASE IN CONTRIBUTION TO TAX WRITE OFF RESERVE 75,000
CONTRIBUTION TO IMPACT/ESCROW RE: POLICE LEASE -
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MUNICIPALITY OF CLARINGTON
20108UDGET IMPLICATIONS SCHEDULE"A"
02/03/10
DESCRIPTION AMOUNT
CONTRIBUTION TO FIRE EQUIP R/F 50,000
CONTRIBUTION TO COMMUNITY SERVICES CAP R/F 100,000
CONTRIBUTION TO LEGAL RESERVE 100,000
INCR IN TAX SUPPORT TO CAPITAL (currently included 22,343
DEBT SERVICING COST 455,036
TAX LEVY SUPPORT TO DEBT 36,940
2,510,416 7.43%
EXPENSE DECREASES
STAFF REDUCTION (STUDENTS AND BUILDING INSPECTOR AND MGR SUBDIVISION) (244,039)
COMM SERVICES P/T STAFF REDUCTION (234,826)
STAFF RECOGNITION (23,000)
PHONE/FAX (20,000)
ADVERTISING (58,000)
PSAB PROJECT (40,000)
CONTINGENCY (55,000)
BUILDING AND SIDEWALK MAINTENANCE (49,000)
UTILITIES- 10% CHALLENGE (100,000)
BUDGET MEASURES SAVINGS
ADMINISTRATOR'S OFFICE (20,SD0)
CORPORATE SERVICES (58,625)
CLERK'S (20,000)
FINANCE (34,000)
PLANNING (1D,SD0)
ENGINEERING (30,000)
OPERATIONS (32,OD0)
COMMUNITY SERVICES (13,SD0)
NET PROSHOP CLOSING (20,OD0)
REDUCTION IN CONTRIBUTION TO SELF INSURED LOSSES RESERVE (25,000)
SENIORS SNOW CLEARING CHANGE TO COST RECOVERY BASIS (85,000)
REDUCTION IN CONTRIBUTION TO MUNICIPAL CAPITAL WORKS RESERVE FUND (75,000)
REDUCTION IN CONTRIBUTION TO ECONOMIC DEVELOPMENT RESERVE FUND (25,000)
REDUCE CIP (20,000)
LEGAL SAVINGS (150,000)
MISCELLANEOUS REVENUE INCREASES AND COST DECREASES ~ (52,044)
(1,495,034) -4.43%
GRAND TOTAL 1,082,842 3.20%
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48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
OVERALL SUMMARY
SCHEDULE "A" 1,082,842 3.20%I,
SCHEDULE "C"- EXTERNAL AGENCIES 69,760 0.21%!
GRAND TOTAL 1,152,602 3.41%'
MUNICIPALITY OF CLARINGTON
2010 BUDGET
OPTIONAL ITEMS FOR CONSIDERATION
Schedule "B"
COST CUTTING/ REVENUE INCREASES: $
1 Cancel Clarington.net
2 Cancel/ Reduce Community grant program
3 Increase projected building permit revenue
4 Cancel Employee Assistance Program (27,400)
(60,000)
(50,000)
(25,000) -0.08%
-0.18%
-0.15%
-0.07%
(162,400)
COST INCREASES:
5 Increase rural road resurfacing program
6 1% tax levy increase dedicated to road rehabilitation 100,000
337,800 0.30%
1.00%
437,800
MUNICIPALITY OF CLARINGTON
2010 BUDGET SCHEDULE"C"
EXTERNAL AGENCIES DOLLAR PERCENTAGE
BOARD OF TRADE (106,500 TO 110,000 per agreement) 3,500 3.29%
CLARINGTON PUBLIC LIBRARY (2,492,872 TO 2,542,600) 49,728 1.99%
VISUAL ARTS CENTRE (169,000 TO 171,500) 2,500 1.48%
CLARINGTON MUSEUMS (226,585 TO 231,117) 4,532 2.00%
CLARINGTON OLDER ADULTS CENTRE (125,000 TO 132,000) 7,000 5.60%
FIREHOUSE YOUTH (45,000 TO 47,500) 2,500 5.56%
TOTAL INCREASE ON OVERALL MUNICIPAITAX LEVY 69,760 0.21%
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