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=
;
‹#›
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PUBLIC HEARING – Trut=
h in
Taxation
August 11, 2008 6:00 P.M.=
AGENDA:
&sec=
t; WELCOME AND INTRODUCTION
§ By
Lois Bulloch, Chair, Iron County Commission
§
PRESENTATION ON UNINCORPORATED AREA MUNICIPAL SERVICES DISTRICT #2
&sec=
t; PUBLIC COMMENTS AND QUESTIONS
1
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Today’s Discussion Outline
•Review Creation of
Municipal Services District
•Where our tax dollars
go
•Services Provided by
Government
–County vs.
Municipalities
•Statutory
Provisions/Requirements
•Providing Services&#=
13;
•County Budgeting =
211;
Fiscal Review
•Summary &
Questions
2
Review of District Creation
•Municipal Servic=
es
Fund established in County Budget because of issues of double taxation and municipal complaints at local and sta=
te
level
•Difficulty of fu=
nding
municipal-type services for many years
–County recognize=
d they
were upside down with respect to funding “municipal services”&=
#13;
–Every time a new subdivision or a new building per=
mit
was approved, County incurred more financial
liability without a revenue source.
–“Municipal Services” were being subsid=
ized
from the general fund, paid primarily by residents/businesses within the municipalities.=
3;
•Evaluated option=
s for
funding throughout 2001-2008
•Commitment in 20=
03 to:
“Evaluate Municipal Services=
fund
to avoid substantial transfers from
other funds (General Fund)”
•Rapid growth spu=
rred
need for funding strategy – focused attention
•County instituted land use regulations that attemp=
ted to
limit service and maint=
enance
costs
•Legislature requ=
ired
municipal-type services to be funded from unincorporated area only – UCA 2005
•
3
Creation
of Iron County Unincorporated Area Municipal =
Services District #2 (ICUAMSD
2)
•General Plan
Amendment - Ordinance 205=
3;
–May 2005
–Charged Planning Commission/County with evaluating
alternative fundi=
ng
strategies to help fund services in the unincorporated county
<=
/span>
•Resolution 2007-5
– Approved May 14, 2007
–Initiated notice=
and
consideration of Unincorporated Area Municipal Services District=
–Established date=
for
public hearing
•Public Hearing &=
#8211;
June 11, 2007
•Resolution 2007-7
– Approved June 25, 2007
–Created “I=
ron
County Unincorporated Area Municipal Services District #2”
•Budgeting proces=
s of
Oct – Dec 2007
–Evaluated needs/=
budget
for Municipal Services Budget
–Adopted budget FY2008 with revenue source from
“ICUAMSD 2”
•
4
Where Our Tax Dollars Go!
<=
span
style=3D'font-size:113%'>•Tax Rates
<=
span
style=3D'font-size:113%'>•Distribution of Property Tax
<=
span
style=3D'font-size:113%'>•Tax History
5
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6
7
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TAX
HISTORY
“County Only” port= ion of property tax
- 15 Year Summary -
“County Only” port= ion of property tax
- 15 Year Summary -
•
Fiscal Year Tax Rate
• 2008 .001441
• 2007 .001449
• 2006 .001543
• 2005 .001962
• 2004 .001936
• 2003 .001970 (Jail
Purchase - Increase)
• 2002 .001672
• 2001 .001723
• 2000 .001755
• 1999 .001846
• 1998 .001965 (Optional
Sales Tax - Decrease)
• 1997 .002475
• 1996 .002485
• 1995 .002602
• 1994 .002689
8
9
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Services Provided by County Government
–Aging Services&#=
13;
–Airports
–Predator Control=
–Prairie Dog
HCP/Management
–Assessor
–Attorney
–Auditor
–Clerk
–County
Facilities/Grounds
–County Commissio=
n
–Courts
–Economic
Development
–Elections
–Emergency 911=
3;
–Emergency
Management
–Engineer/Surveyo=
r
–Extension
Services
–Fair
=
–Fire Suppression=
–Health Services
(Mental/Public)
–Human Resources&=
#13;
–Information
Systems
–Jail
=
–Library
–Parks and
Recreation
–Public Defender&=
#13;
–Search &
Rescue
–Sheriff
–Storm Drainage /=
Flood
Control
–Television
Services
–Treasurer
–Convention Center
(Heritage Center)
–Visitor Center&#=
13;
–Victim Services&=
#13;
–Weed and Pest Control
–Welfare Services=
•
County Services: (Paid for and received by all County Residents)
10
Services Provided by City Gove= rnment
<=
span
style=3D'font-size:58%'>–Airports
<=
span
style=3D'font-size:58%'>–Animal Control
<=
span
style=3D'font-size:58%'>–Attorney
<=
span
style=3D'font-size:58%'>–Building Inspection
<=
span
style=3D'font-size:58%'>–Building and Grounds Maintenance
<=
span
style=3D'font-size:58%'>–Clerk
<=
span
style=3D'font-size:58%'>–Courts
<=
span
style=3D'font-size:58%'>–Economic Development
<=
span
style=3D'font-size:58%'>–Emergency Management
<=
span
style=3D'font-size:58%'>–Engineer
<=
span
style=3D'font-size:58%'>–Fire Suppression
<=
span
style=3D'font-size:58%'>–Human Resources
<=
span
style=3D'font-size:58%'>–Information Services
<=
span
style=3D'font-size:58%;visibility:hidden'>–
<=
span
style=3D'font-size:58%'>–Manager
<=
span
style=3D'font-size:58%'>–Mayor / Council
<=
span
style=3D'font-size:58%'>–Parks, Trails & Recreation
<=
/div>
<=
span
style=3D'font-size:58%'>–Planning & Zoning
<=
span
style=3D'font-size:58%'>–Police Department
<=
span
style=3D'font-size:58%'>–Recorder
<=
span
style=3D'font-size:58%'>–Road Department/Street Maintenance
<=
span
style=3D'font-size:58%'>–Snow Removal
<=
span
style=3D'font-size:58%'>–Storm Drainage
<=
span
style=3D'font-size:58%'>–Street Lighting
<=
span
style=3D'font-size:58%'>–Treasurer
City Services: (Paid fo=
r and
received by City Residents)
11
Services Provide= d by County Government
<=
span
style=3D'font-size:58%'>–Animal Control
<=
span
style=3D'font-size:58%'>–Attorney
<=
span
style=3D'font-size:58%'>–Building Inspection
<=
span
style=3D'font-size:58%'>–Economic Development
<=
span
style=3D'font-size:58%'>–Emergency Management
<=
span
style=3D'font-size:58%'>–Engineer
<=
span
style=3D'font-size:58%'>–Fire Suppression
<=
span
style=3D'font-size:58%'>–Human Resources
<=
span
style=3D'font-size:58%'>–Information Services
<=
span
style=3D'font-size:58%;visibility:hidden'>–
<=
span
style=3D'font-size:58%'>–Planning & Zoning
<=
span
style=3D'font-size:58%'>–Police Department
<=
span
style=3D'font-size:58%'>–Road Department/Street Maintenance
<=
span
style=3D'font-size:58%'>–Snow Removal
<=
span
style=3D'font-size:58%'>–Storm Drainage
<=
span
style=3D'font-size:58%'>–Street Lighting
Unincorporated Services: (Paid
for by ??? and received by Unincorporated County Residents)
12
Other Services (Utilities/Spec= ial Districts)
<=
span
style=3D'font-size:50%'>–Gas
<=
span
style=3D'font-size:50%'>–Water
<=
span
style=3D'font-size:50%'>–Sewer
<=
span
style=3D'font-size:50%'>–Electric
<=
span
style=3D'font-size:50%'>–Garbage
<=
span
style=3D'font-size:50%'>–Telephone
<=
span
style=3D'font-size:50%'>–Cable TV / Satellite
Other ?
13
Other Services: (Paid f=
or and
received by those receiving the service)
Statutory Provisions/Requirements=
<=
span
class=3DBB style=3D'position:absolute;left:-4.43%'>•Issues of=
Double
Taxation
<=
span
class=3DBB style=3D'position:absolute;left:-4.43%'>•Changes t=
o Utah
Code (UCA 2005)
<=
span
class=3DBB style=3D'position:absolute;left:-4.43%'>•Counties =
getting
into services business
14
15
16
Providing Services
•Costs continues to
increase year-to-year
•Higher cost per coun=
ty
residence, compared to within a municipality
–Larger distance to
cover
–Dispersed
population
–County has not
historically provided municipal- type services (municipalities also have utilities)&=
#13;
–Contracts with other
governments fix costs
•Growing population
increases costs & demand
–
17
County Budgeting
•Property Tax
allocation
– Certified Tax Rate vs. Taxable
Value
(the Pie st=
ays
essentially the same size from year-to-year, it just gets divided into sma=
ller
pieces – everyone has a
smaller tax burden)
•
Property Ta=
x is a
small portion of the total revenue upon which the County operates
•
County
can’t raise property taxes without truth in taxation <=
span
style=3D'position:absolute;top:43.9%;left:3.78%;width:85.25%;height:58.53%=
'>hearings – history of few raises
=
•
Each of the=
past
few years has set the County further back, in order to balance the budget
•
•
•
18
County
Budgeting
- FY2008 Expenditure Fund Summary -=
- FY2008 Expenditure Fund Summary -=
•General Fu=
nd 15,665,965
•Municipal
Services Fund <=
/span> 5,872,298
•Enterprise Funds=
–Landfill &
Collections Fund
1,573,148
–Ambulance Fund
1,711,032
•Special Revenue
Funds
–Aging Council Fu=
nd =
;
296,370
–Assessing &
Collection
2,008,943
–Class B Ro=
ad
Fund 3,642,738
–County Fair Fund=
=
;
153,350
–Emergency 911 Fu=
nd =
;
300,000
–Library Fund =
;
261,675
–Public Health Fu=
nd =
;
218,633
–Restaurant Food =
Tax
Fund =
;
466,500
–Transient Room T=
ax
Fund =
;
829,000
•Capital Projects=
Fund =
;
???
•Sewer Service Fu=
nd =
;
88,000
•Other and Misc. =
(16 other funds) =
;
balance
=
•TOTAL =
;
$36,970,893
19
County Budgeting
•General Fund (Re=
venue) $15,665,965
–Property Tax ($3,352,000)
–Sales Tax
–Vehicle-Fee Based
Tax
–Penalties and
Interest
–Licenses/Permits=
–Intergovernmenta=
l
•State/Grants
=
;
•Inmate Housing
Transp.
•Other
–Charges for
Service
–Fines &
Forfeitures
–Misc.
–Transfers from o=
ther
Funds
•
–
•
•
•
20
County Budgeting
–Commissioners=
3;
–Cedar Precinct
Court
–Parowan Precinct
Court
–Public Defender&=
#13;
–Data Processing&=
#13;
–Auditor
–Clerk
–Treasurer
–Recorder
–Attorney
–Assessor
–Engineer
–Non-Departmental=
–Courthouse and
Grounds
–Fiddlers Buildin=
g
–Visitors Center&=
#13;
–Elections
–Economic
Development
•
•
–County Jail
=
–Animal Control&#=
13;
–Emergency
Management
–Victim Services&=
#13;
–Children’s
Safety Council
–Children’s
Justice Center
–Health Services&=
#13;
–Welfare Services=
–County Televisio=
n
–Frisco Peak
Television
–Extension
Services
–Exhibits and
Shows
–Airports
–Intergovernmenta=
l
–Transfers to Oth=
er
Funds
•Municipal Serv. =
Fund
•Aging Council=
3;
–
–
•
FY2008
General Fund (Expenditures) $ 15,665,965
21
County Budgeting
•FY2008 Municipal
Services Fund (Revenue)
–Outside Sales Ta=
x 765,000
<=
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–Business License=
s 18,000
–Building Permits=
550,000
<=
/div>
–Encroachment Per=
mits 5,000
=
–Liquor Fund Allo=
tment 38,000
–Grants 173,968
=
–Planning & Z=
oning
Fees =
25,000
–Iron Co School
District 50,000
–Weed Control Fee=
s 3,000
–Rentals & Le=
ases 2,500
=
–Sale of Fixed As=
sets 1,000
–Restaurant Food =
Tax
Fund 40,000
–Other Revenue 15, 000
–General Fund =
;
=
; &n=
bsp;865,638
–Federal PILT =
;
1,056,619
–Municipal Servic=
es
District =
;
2,278,529
•Fund Total =
; &n=
bsp;
$5,872,298
•
•
22
County Budgeting
•FY2008 Municipal
Services Fund (Expenditures)
–Beryl Community
Building 7,705
–Planning & Z=
oning =
; 151,134
–Sheriff =
; 3,312,171
–Fire Suppression=
834,494
–Building Inspect=
or 409,424
<=
/div>
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–Weed Control 57,323
–Recreation 82,888
–Transfer to Road=
Fund 375,692
<=
/div>
–Transfer to Gene=
ral
Fund 641,467
•Fund Total =
;
$ 5,872,298
•
•
23
County
Vision for the Future
<=
span
style=3D'font-size:88%'>•Maintain low tax structure and provide high level of services to Iron County Citizens
•Continually work to find alternatives to provide <=
/span>funding for County services
•Review capital budgets and operating budgets to keep from raising taxes in the near future
•
24
Summary
<=
span
style=3D'font-size:81%'>•County did not enter into this District without long hard consideration – not a rash decision
•Iron County receives a minority portion of your tax
bill
•County is attempting to be fair and equitable with=
all Iron County residents in tax assessment and servic=
es received, while attempting to comply with State pa=
ssed legislation directed at fixing the problems with
taxation
•Iron County’s costs and demand for services =
have
risen dramatically in =
recent
years
•Iron County is committed to remain low with proper=
ty tax assessments (below average in the State)
<=
/span>
•Iron County is committed to provide excellent serv=
ices for what we pay in taxes
•
25
Comments
& Questions
•Contact
Information:
–Gene Adams 435-477-8331
•
–Reed Erickson 435-865-5373
•
–County Commission
(www.ironcounty.net)
•Lois Bulloch,
Chair
•Alma Adams
<=
/span>
•Wayne Smith
=
•
•Thank You for yo=
ur
participation
26
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