8.0. SR 08-25-1997City of
iver
MEMORANDUM
Item #8.
TO:
FROM:
DATE:
SUBJECT:
Mayor & City Council
Pat Klaers, City Administrator
August 19, 1997
1998 Budget Worksession
The first City Council worksession on the 1998 budget is scheduled for
Monday, August 25, 1997, in the Training Room following the completion of
some regular city business items. The proposed maximum levy and budget
must be approved by the City Council and certified to the state no later than
Monday, September 15, 1997. For all practical purposes this means that the
City Council must finalize the budget and determine the proposed maximum
levy some time around September 8-10. Additionally, by September 15,
1997, the City Council must establish its December 1997 public hearing
dates for consideration of the 1998 budget and tax levy.
There is between one and two hours of non budget items on the 8/25/97 City
Council agenda. The balance of the evening will be dedicated to reviewing
and discussing issues related to the 1998 proposed budget. The budget
worksession agenda looks something like the following:
· Discuss the 1998 proposed revenues including the impact of the levy limit
law
· Discuss the 1998 proposed expenditures, concentrating on personnel and
capital outlay items
· Discuss the 1998 "budget gap"
· Review the special levy and special revenue budgets
· Review miscellaneous financial issues
· Review required City Council action before September 15, 1997
The city budget issues in 1998 are similar to what the city has had to deal
with in the past few years. The challenge facing us relates to how the city
can finance the growth that it is experiencing. This will be especially
challenging in 1998 with levy limits. The budget concerns in 1998 relate to
how the city can finance the necessary personnel additions, capital outlay
items, and programs when the only substantial increase in revenues comes
13065 Orono Parkway · P.O. Box 490 · Elk River, MN 55330 · TDD & Phone: (612) 441-7420 · Fax: (612) 441-7425
1998 Budget Worksession
August 25, 1997
Page 2
from taxes and, for the first time in years, the amount of additional tax
revenues the city can collect is being restricted.
REVENUES
A new state law imposes levy limits upon municipalities. This law has an
impact on the 1998 general fund budget. For the first time in a number of
years the city cannot determine the level of service necessary to meet our
needs and then adjust taxes accordingly to finance this level of service.
However, if the city makes some minor adjustments in the non general fund
budgets and takes advantage of the special levy for part of the expense for
the COPS FAST employees, then the total impact on the general fund tax
revenues is not overly significant as compared to previous years.
The levy limits law allows the city to increase the non bonded 1997 tax
revenue amount by an inflationary factor and by a local household growth
rate. The levy limit law impacts the tax revenues in the general fund,
library, development fund, dam loan, and part of the surface water
management (SWM) program that is not for debt. The "minor" adjustment
noted above which will help the general fund situation is to have all the
available increase in revenue for inflation and household growth go toward
general fund activities. If the Council accepts this adjustment, then the
library, SWM program, development fund, and dam loan budgets and tax
levies will be identical in 1997 and 1998. This approach shifts approximately
$15,000 of tax revenue to the general fund to finance municipal services.
With this shift of tax revenue increases to the general fund, and by adding
the $58,432 in COPS FAST special levy into the general fund, the total
general fund tax revenue increase will be approximately $317,450. This is
similar to the 1997 increase of $312,650 and to the 1996 increase of $326,950.
The general fund tax revenue increase has always been the majority of the
total budget increase and this will be true again in 1998.
Tax revenues in the budget have an impact on the city tax rate. We have
usually tried to keep the tax rate stable and live off our growth in the tax
base. To make an informed decision regarding this goal, the city needs the
county figures for increase in our net tax capacity. However, with levy limits
in place, this county information on our growth isn't really necessary unless
the city does not levy to the maximum allowed by law. Not needing this
growth information from the county in 1997 is good because it will not be
available. The reason this information will not be available from the county
1998 Budget Worksession
August 25, 1997
Page 3
is due to all the additional work and time required based on the 1997 tax
class changes that were signed into law this spring. We will be fortunate to
know the growth in our net tax capacity before the end of the calendar year.
In 1996, the city tax rate was 24.033. This was approximately 22.5 percent of
the total. In 1997, the city tax rate was 24.683. This was approximately 21.5
percent of the total. In 1997, the total tax rate included the school building
levy. It is estimated that the 1998 city tax rate will be somewhat stable and
that our percent of the total may decline.
A revenue source that has become a significant issue in the past few years is
the COPS FAST funding. Elk River has, or will have, six police officers hired
and partially funded under this state and federal program. The revenues for
these employees will increase from $101,750 in 1997 to $152,550 in the 1998
budget. The problem that we have as a city is not here in 1998, but will be
here in 1999, 2000, and beyond as this $152,550 moves down to zero. These
police officer expenses will then have to absorbed within our tax revenue
increases. This is true with or without levy limits being in place. This
impact could be dramatic upon the city budget. The impact may be felt most
in our ability to add additional employees that are necessary for desired new
programs. This could impact our ability to hire additional maintenance
employees, develop a city engineering department, absorb additional
community recreation expenses, add clerical support, etc. We can't really see
or touch this problem at this time, but it is very real and will be realized
within the next few years.
Two revenue decreases of note in 1998 are the $22,000 reduction from the
school for the DARE program and the $25,500 reduction for not planning to
use any cash flow reserves to balance the budget. The school reduction
assumes the cut of one officer from the DARE program and means that the
general fund tax revenues will have to absorb this additional police officer
expense. If the school cuts both Elk River DARE officers, then further
revenue adjustments will be required. The use of cash flow reserves to
balance the budget is not generally recommended. It is okay to use this
approach occasionally, but the city does not want to annually be dependent
on this budgeting technique. These funds can be very difficult to replace if
we use them annually to balance the budget.
One of the biggest positives in the general fund revenues continues to be the
monies generated by our growth. These monies include building permits,
plan check fees, plumbing and heating permits, planning and zoning fees, etc.
The city also continues to try to be conservative in our estimates for these
1998 Budget Worksession
August 25, 1997
Page 4
growth related revenues for two reasons. One reason is that we are always
concerned about meeting expenditures when these growth related revenues
decline and the request for services is reduced, yet the city has staffed up to
meet a higher demand level. The other reason for a conservative projection
in this growth area is that revenues exceeding projections has been one of the
main reasons that the city has been able to substantially increase its cash
flow fund balance the past few years.
EXPENDITURES
The three most significant expenditure issues are: 1.) how the city can fund
personal services increases (wage adjustments and new employees); 2.) the
need to establish a long term source of revenues to fund the annual capital
outlay program; and 3.) how to fund increased or new services and new
programs.
Personal Services - The personal services category in the general fund budget
is proposed to increase by $300,950 to a total of $3,382,200. By way of
comparison the personal services category increased by $342,250 in 1996,
and is projected to increase by $303,150 in 1997. The reason for the
increases is the cost of living adjustments, step increases for employees, and
the hiring of new employees. The hiring of new employees is initially funded
out of the city council contingency fund and then these expenses are moved to
the departmental budgets. In 1997 these positions included the mechanic,
'two COPS FAST officers, the part time office service worker in
building/zoning, changing the police part time office service worker to full
time, and the addition of part time help in the street/park department.
The funds for new employees (and the change in status of employees) begin in
the city council contingency fund. Additionally, wage increases for non
union employees are also in the city council contingency fund. This provides
the Council with the maximum amount of flexibility for wage adjustments
and in the timing of hiring new employees. Due to financial constraints on
the general fund budget there are very few dollars available for new positions
in 1998. Accordingly, the request for new positions is down slightly in
recognition of the financial constraints we are facing. The following positions
have been requested:
Increasing the building/zoning office service worker hours. I am not
recommending that this additional time be approved because I want
to wait and see the impact of a third building inspector on this
department. Additionally, more hours would mean a third clerical
employee in this department as the part time help hired in 1997 was
1998 Budget Worksession
August 25, 1997
Page 5
clear in stating up front that she could not work full time. This
request could cost up to $15,000.
· The planning department is requesting that the intern position be
established as a permanent planning position. I am recommending
approval of this request. Seven months of wages are already in the
planning department budget. An upgrade of the intern position to a
planner position and the allocation of five additional months of
wages needs to happen for this position to be established. This
request will cost approximately $12,000.
· The police department is asking for the establishment of a captain
position. This is not an increase in manpower, but a promotion. I
am not an expert in police chain of command issues or supervisory
responsibilities, but I have not been convinced of the need for this
position. This promotion has been discussed for a few years. The
cost of this position change would be about $ by the time a
sergeant is promoted to captain, a corporal promoted to sergeant,
and an officer promoted to corporal. One of the ongoing concerns in
the police department is pay. In the past, the Chief has expressed a
legitimate concern over how close in pay the sergeants were to his
wages when considering the overtime pay the sergeants receive.
The captain will not receive overtime pay and I can see this total
pay relationship concern becoming an issue. Additionally, the
Chiefs pay has an internal relationship to the pay of other
department heads.
· The administration department is asking for the hiring of a part
time Cable TV employee. I am recommending approval of this
position. The purpose of this employee is to reduce the current
expenses for videotaping meetings and to provide more cable
programming opportunities. The net increase in cost to the city will
not exceed $5,000.
· The street/park department has requested the elevation of a current
employee to the park foreman position. I support this request and
have heard Councilmembers request this change in the past. This
employee currently works in a park foreman capacity and we need
to formalize this change. Accordingly, this increase in pay, due to
increased responsibility, is already in the proposed 1998 park
budget. This change will cost about $2,000.
The Council should be advised that the contingency fund also includes the
wages for the two vacant police department positions. These two positions
are a total of somewhere between $81,600 and $113,600 for entry level versus
top paid officers. The contingency fund also includes approximately $45,000
for the wages/benefits for the non union general fund employees. When
taking into consideration these two expenditures, it is easy to see that there
1998 Budget Worksession
August 25, 1997
Page 6
are limited dollars available in the $227,000 contingency fund for new
employees and then for true council contingency type of expenditures.
Capital Outlay - Capital outlay expenditures identified in the budget are
usually in the $400,000 neighborhood. This includes expenditures for
street/park trucks and equipment, police vehicles, building lease/purchase
payments, sirens, payments of fire trucks, and miscellaneous equipment.
The source of funds for these expenses are taxes and equipment reserves.
Items identified in the general fund are financed by taxes as are items
identified in the equipment certificate program. The city does not like using
the equipment certificate approach as we end up paying interest on these
"loans", but at this point in time we have very little choice. The equipment
certificates are outside of the levy limits.
Items identified in the equipment reserve budget are financed by the annual
contribution from Municipal Utilities which does not go into the general fund.
City equipment reserves are also used to help finance items listed on the
equipment reserves budget.
One of the approaches the city has used in the past to balance the budget is
to cut capital outlay items or to purchase requested capital outlay items in
the current year by way of using the city council contingency fund. We also
move some requested capital outlay items out of the general fund and into
the equipment certificate or equipment reserve budgets. Staff will seriously
look at the shifting of these expenses prior to the presentation of the budget
on August 25, 1997.
New Pro~rams and New or Additional Services - If the city park and
recreation bond referendum passes, the city can expect extra expenses in the
park maintenance area. This is especially true if permanent
bathrooms/shelters are constructed. Experience tells us that this is a heavy
maintenance issue. Additionally, with the construction of new trails and the
installation of additional park equipment, overall park maintenance
expenses are expected to increase.
There are no funds programmed in the 1998 budget for a city engineering
department. This department has been under review and consideration for
many years and I think we can expect this department to be established in
the near future. The City Council will need to review the demand ibr this
type of service versus the net expenses that the city would incur.
The community recreation organization is currently going through a small
evolution. This organization has lost some members, but may actually be
getting stronger in the services that they are providing to the core group. Elk
1998 Budget Worksession
August 25, 1997
Page 7
River finances over half of this organization and has over half of the
participants in the programs offered. There may be a day in the not too
distant future where the city will be asked to finance the entire operation and
contract out services to neighboring communities. This can be complicated
when the School District has most of the recreation facilities. The city
currently gets a very good buy on its park and recreation services and the
hiring of a park and recreation director and support staff in lieu of a
community recreation organization would cost the city more money. The city
continues to strongly support Community Recreation.
As the city grows and the demand for services increase, there are always
requests for more police officers, street/park maintenance employees, office
service workers in the police department and administration departments,
etc. Additionally there are new positions that are always being evaluated
such as a human resource coordinator or an administrative assistant for the
city administrator. These requests need to be annually evaluated.
THE 1998 BUDGET GAP
Annually when the City Council reviews its proposed budget in August-
September, a budget gap exists between requested expenditures and
available revenues. The City Council either closes this budget gap in the fall
and balances the budget when the proposed maximum levy and budget is
certified in mid September; or the City Council certifies a maximum levy and
budget and balances the expenditures and revenues at worksessions prior to
the December public hearing(s) on the city levy and budget.
The 1998 proposed revenues are $4,951,550. The 1998 proposed
expenditures are $4,977,200. The 1998 budget gap for this August 25, 1997,
Council worksession is $25,650.
Some issues to look at in attempting to close this budget gap from $25,650 to
zero include the following:
· 0-$7,200
· 0-$6,550
· 0-$12,400
· 0-$3,OOO
Reconsider the Historical Society contribution request
Reconsider the Central Minnesota Initiative Fund
contribution request
Move some more of the police capital outlay items to the
equipment reserve budget or purchase a few items (such
as radios) now out of 1997 city council contingency funds.
Move the street capital outlay request for the computer to
the equipment reserve or equipment certificate budget or
1998 Budget Worksession
August 25, 1997
Page 8
· 0-$6,600
· 0-$4,000
purchase this item now using 1997 city council
contingency funds
Move the equipment repair and maintenance capital
outlay request for a hoist to equipment reserve or
equipment certificate budget or purchase now using 1997
city council contingency funds
Move the park capital outlay request for a mower to the
equipment reserve or equipment certificate budget or
purchase now using 1997 city council contingency funds.
An alternative to purchasing all of the equipment items noted above would be
simply to delete them from the budget and delay the request for a year or
more.
Another approach in helping to balance the budget is to increase some
revenue projections. We do this reluctantly, but we know we are conservative
in some of our revenue projections and in this regard we could probably gain
$10,000 through increasing revenues in the following categories:
building/zoning permits; plan check fees; liquor store transfers; and street
reserve transfers.
One issue that needs to be looked at is the school contribution for the police
liaison program. As most Councilmembers are aware, the city may not be
teaching the DARE program in the schools in Elk River. This is a School
Board decision. The county sheriffs department may provide this service at
a more economical price to the School District. This may result in a further
reduction in revenues and may increase the budget gap from what was noted
above. Regardless of what happens with the Elk River officers teaching the
DARE program, I believe it is appropriate for the city to establish a different
funding relationship with the School District for the police officers they are
requesting. Last year we had two DARE officers and a juvenile officer that
served the two junior highs and the senior high. It is assumed that even if
the DARE program is not taught by Elk River officers that at least this one
juvenile officer will remain. The School District, since about 20 years ago,
has reimbursed the city 42 percent of the salary/benefits for the police officers
that work in the schools. In reality, the police officers spend 75 percent of
their time in the school (9 out of 12 months), and the city has additional
expense in equipping the officers with uniforms, vehicles, etc. It is suggested
that the City Council establish a new funding formula between the city and
the School District for any officers that are full time in the schools.
1998 Budget Worksession
August 25, 1997
Page 9
Overall the budget gap seems reasonably manageable this year. One reason
for this relates to the small number of additional employees and employee
changes that are being requested. The other reason for this small gap is the
special levy for the COPS FAST program. If we had our usual request for
new employees and some of these employees were hired, we would have a
much more difficult budget gap issue to address.
SPECIAL LEVY AND SPECIAL REVENUE BUDGETS
Outside of the general fund, the city has a number of budgets that are special
levy or special revenue budgets. These budgets are as follows:
· Library
· Surface Water Management (SWM)
· Special Assessments
· Equipment Certificates
· Equipment Reserves
· HRA
· EDA
· Landfill
· Ice Arena
Of the above list, it should be noted that the equipment reserves, landfill, and
ice arena budgets have no impact on the city tax levy. Additionally the EDA
and HRA levies are separate from the city tax levy resolution, but still
require City Council approval. Of the above list, the library, SWM, special
assessment, and equipment certificate budgets have an impact on the city tax
levy.
The 1998 library and SWM budgets are proposed at the same level as what
was adopted in 1997. The majority of the SWM budget is for debt repayment
for projects that were recently completed. The special assessment levy and
budget is proposed to decrease in 1998. The equipment certificate budget is
identified in the capital outlay summary page. This equipment certificate
budget is subject to City Council debate and accordingly will not be finalized
until after City Council discussion on 8/25/97. At this time the proposal
before the Council for equipment certificates is $120,050. This is compared to
the $111,000 amount that was adopted in 1997.
The equipment reserves budget page is also not finalized. Funds for these
expenditures come from the city equipment reserves and from the part of the
municipal utilities contribution which is not in the general fund revenues
1998 Budget Worksession
August 25, 1997
Page 10
section. The expenditures for the equipment reserves budget are also
identified in the capital outlay summary page and are subject to City Council
discussion at its 8/25/97 worksession. The City Council should note that the
total capital outlay expenses proposed in 1998 are in the amount of $403,500.
By comparison, in 1997 the City Council had $409,250 in expenses for these
type of capital outlay items.
Four of the Council members sit on the EDA and Councilmember Dietz also
receives the EDA packet, so everyone should be familiar with the EDA
budget. The HRA budget is scheduled to be reviewed and considered prior to
the City Council meeting on August 25, 1997. It is expected that the HRA
will adopt the proposed budget at this meeting. Regarding the HRA and
EDA, the City Council needs to pass individual motions approving the tax
levy resolutions for these two agencies. These resolutions will be handed out
at the meeting.
The landfill budget is very straightforward. The city has staff time, legal,
environmental, and the active gas extraction program expenses included in
the landfill operation. The city is reimbursed for these expenses from the
landfill surcharge that is available to be used for waste abatement purposes.
Additionally the city transfers out $19,750 from this fund to the general fund
to help offset the expenses of police services to monitor garbage truck
activities in and around the landfill and throughout the city.
The ice arena budget is new to the city and the budget has closely followed
the estimates that were provided to the city by the Ice Arena Task Force and
which were used in the bond documents. It will be a number of years before
we actually have a clear understanding of the operation and expenses at the
ice arena and for the revenues that are generated from the various programs
and activities. At this time our concerns with the ice arena are the same as
with any fund inasmuch as we are concerned that revenues meet the
projected level and that expenditures can be held to the budgeted amount.
Our first obligation with the ice arena is to pay off the debt. If there are not
sufficient funds available to operate the arena after this obligation, then the
city will have to look at other funding sources which include general reserves
or a tax levy.
1998 Budget Worksession
August 25, 1997
Page 11
MISCELLANEOUS FINANCIAL ISSUES
There are a number and variety of financial issues that the City Council
should also review and discuss. These issues are noted below.
A number of 1997 city council contingency expenditures need to be
acknowledged by the City Council. The first item is that there are expenses
associated with the park and recreation bond referendum which are not
included within the park budget. These expenses will need to come from the
city council contingency fund. Another item not considered when the budget
was approved was a computer for the planning department. This PC is
needed now and should not wait until after the budget is approved.
Accordingly, it is recommended that this expenditure come out of the 1997
city council contingency fund (another PC for the planning department is still
in the budget). Two final 1997 contingency fund expenditures relate to the
ADA update and putting the City Council minutes books into permanently
bound documents. Both of these expenditures are going to slightly exceed the
amounts of the administration and council budgets. I don't know that we will
need to have the extra expenses come out of the city council contingency fund,
but I would like to at least note to the City Council that activities in these
two areas are moving forward.
A number of purchases that were discussed during the staff budget meetings
are being recommended to take place now. The first expenditure is for 2
snowplows and 3 snow truck boxes. The cost for these items is estimated to
be $27,100. Sufficient new funds for these purchases are available from the
state and federal emergency snow removal reimbursement program. As this
was unforecasted revenue that we received, and as we would like to get the
snow removal fleet improved before the next snow season, it is recommended
that we apply these monies toward this expenditure now. The other
purchase is an update of the air photos for the core village area. This is
about 30 air photos and funds are available from the selling of topographical
maps to developers. We have received over $4,000 of unbudgeted revenues
from the selling of these topographical maps and believe it is appropriate to
move forward now with the purchase of air photos using this revenue source.
I would recommend the Council approve both these expenditures.
As is typical during the budget meetings, there are a number of personnel
issues that need to be reviewed by the Council. The Personnel Committee
(Lori, Sandy, Tom, and Phil) will not have an opportunity to meet before the
August 25, 1997, budget meeting. The Committee will have an opportunity
to meet before the planned September 8, 1997, budget worksession (which
will follow the EDA meeting). At that time recommendations on some
1998 Budget Worksession
August 25, 1997
Page 12
changes in the street/park department positions, the ice arena part time and
full time employees, and the pay for the police reserves is anticipated.
I would like to discuss with the City Council some improvements that are
planned at the Nord house which the city owns directly north of the golf
course and in the southwest corner of the Woodland Trails Park near the
County Road 32 and County Road I intersection. This house has been rented
out since we acquired it a number of years ago and is in the need to some
repairs. Due to health/safety issues, the city has already repaired the septic
system and completed some minor plumbing work in the house. Additionally
the city has installed a new well and has sealed up the old well. This new
well will also serve any park building that is constructed in the future. The
other improvement that is necessary in order for this house to remain viable
is a vinyl siding improvement project. The city has received two quotes for
vinyl siding, new gutters, and some storm windows, and the low quote is
$7,530 for these items. Vinyl siding will allow us to keep the house in good
condition for the next ten years or so. Staff recommends Council approval to
proceed forward with vinyl siding, new gutters, and storm window
improvements at the Nord house. The funding source for these expenses
would be the rent revenue that we have received and saved for the past few
years. The one remaining issue with this house is the appearance of the roof.
The roof is in good shape, but the appearance is very poor due to some
modifications that took place about ten years ago. A small additional
expenditure will be needed to clean up this appearance or else to put another
layer of shingles on the roof. This roofing work would not happen until 1998.
One final item relates to the Library. The Library Board has discussed and
reviewed the need for additional parking ever since the building expansion
took place. An increased level of activity beyond expectations has created
parking shortages on a much too frequent basis. The only viable option for
improving the parking situation is to purchase property around the library.
The property directly north on Proctor has recently become available and the
board and staff would like to pursue this purchase. Following the purchase of
this property we would like to remove the structure and develop the area into
additional parking for the library. This purchase would give the library an
option some time in the future to expand the building in this direction.
Expansion of the building in other directions (east, south, and west), are not
likely, so this purchase may also pay some long term dividends if the building
ever needs to be expanded. It is believed that we can purchase the property
and do the improvements within the $110-120,000 range. Most of the
necessary funds for this expenditure are available in the library reserve.
Assistant City Administrator Lori Johnson will be able to address the
finances of this proposal at the 8/25/97 worksession.
1998 Budget Worksession
August 25, 1997
Page 13
CITY COUNCIL ACTION
At the August 25, 1997, City Council budget worksession, or at a special City
Council worksession on September 8, 1997, the City Council should consider
the following:
· A motion approving the EDA tax levy resolution (to be handed out);
· A motion approving the HRA tax levy resolution (to be handed out);
· A motion to adjust the debt levies per the recommendation of the
Assistant City Administrator (Lori will have a handout and make a
presentation on these adjustments at the worksession);
· A motion approving the general city tax resolution (this resolution
also approves the proposed maximum budget); and,
· A motion calling for the city Truth in Taxation public hearing on the
tax levy and budget for December 1, 1997, with a continuation date
of December 8, 1997.
The issues noted above require City Council action no later than early
September in order for information to be certified to the state by September
15, 1997. Additional requested City Council action on various items are
noted throughout this budget memo. These items include closing the budget
gap, purchasing non budgeted items now, pursuing improvements to the
Nord house, pursuing the purchase of the property north of the library, and
directing a letter to be sent to the school regarding the funding of police
officers.
Attachments
· 1998 General Fund Revenues
· 1998 General Fund Expenditure Summary
· 1998 Capital Outlay List
· 1998 General Fund Expenditure Budget Pages
· 1998 Special Levy and Revenue Pages
· City Tax Levy Resolution
· City Tax Rate Information Pages
Bond Fund
PAYABLE 1998 DEBT SERVICE LEVY ADJUSTMENTS
G.O, Improvement Bonds Series 1992A
1993B Permanent Improvement' Revolving
1997 Equipment Certificate
Scheduled A~u~ed
Levy Levy
$ 255,967 $ -
28,829 -
132,438 32,673
Reason for Adiustment
Sufficient cash available from Special Assessments.
Sufficient cash available from Special Assessments.
Reduced by amount of fire pumper payment from
Equipment Reserves (1997 & 1998)
RESOLUTION 97-
A RESOLUTION FOR THE CITY OF ELK RIVER
A RESOLUTION APPROVING THE 1998 TAX LEVY FOR ECONOMIC
DEVELOPMENT PURPOSES FOR THE ELK RIVER ECONOMIC
DEVELOPMENT AUTHORITY
WHEREAS,
the City Council of the City of Elk River has received a request
from the Economic Development Authority to levy a tax for the
benefit of the Authority in the amount of .01813% of taxable
market value of taxable property in the City for the year of
1998; and,
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Elk River as follows: The City Council of the City of Elk River proposes that
a tax in the amount of .01813% of the taxable market value in the City less
Homestead and Agricultural Credit Aids of $12,069.00 be levied in the year
1998 for the benefit of the City of Elk River Economic Development Authority
to be used for Economic Development Authority purposes as provided under
Minnesota Statute 469.090 et. seq.
Passed and adopted by the City Council of the City of Elk River, Minnesota
this ~ day of ., 1997.
ATTEST:
Henry A. Duitsman, Mayor
Sandra A. Thackeray, City Clerk
RESOLUTION 97-
A RESOLUTION FOR THE CITY OF ELK RIVER
A RESOLUTION APPROVING THE 1998 TAX LEVY FOR ECONOMIC
DEVELOPMENT PURPOSES FOR THE ELK RIVER ECONOMIC
DEVELOPMENT AUTHORITY
WHEREAS,
the City Council of the City of Elk River has received a request
from the Economic Development Authority to levy a tax for the
benefit of the Authority in the amount of .01813% of taxable
market value of taxable property in the City for the year of
1998; and,
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Elk River as follows: The City Council of the City of Elk River proposes that
a tax in the amount of .01813% of the taxable market value in the City less
Homestead and Agricultural Credit Aids of $12,069.00 be levied in the year
1998 for the benefit of the City of Elk River Economic Development Authority
to be used for Economic Development Authority purposes as provided under
Minnesota Statute 469.090 et. seq.
Passed and adopted by the City Council of the City of Elk River, Minnesota
this __ day of ~, 1997.
Henry A. Duitsman, Mayor
ATTEST:
Sandra A. Thackeray, City Clerk
RESOLUTION 97-
A RESOLUTION FOR THE CITY OF ELK RIVER
a RESOLUTION AUTHORIZING THE PROPOSED MAXIMUM TAX LEVY
FOR CALENDAR YEAR 1998
WHEREAS,
WHEREAS,
the Elk River City Council has review the City's anticipated
expenditures for all funds in 1998; and,
The: Elk River City Council has considered projected revenues for
all funds in 1998; and,
WHEREAS, revenues from sources other than property taxes are not sufficient
to meet anticipated expenditures of all funds.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River that
the proposed General fund Budget in the amount of $
is hereby adopted.
BE IT FURTHER RESOLVED by the City Council of the City of Elk River that the
following amounts are the maximum to be levied as property taxes
payable in 1998:
General Fund
Library
Dam Loan
Development Fund
Surface Water Management
Matching Grants
1994 Storm Sewer Bonds
City Special Assessments
1989 Fire Equipment
1994 Certificate of Indebtedness
1995 Certificate of Indebtedness
1996 Certificate of Indebtedness
1997 Certificate of Indebtedness
1998 Certificate of Indebtedness
Gross Levy
$ 3,206,538
54,950
32,572
125,000
51,473
58,432
117,627
24 682
70 424
23 124
24 694
20 739
32 673
35 000
HACA
Reduction
$ 497,265
8,522
5,051
19,385
7,982
9,062
18 242
3 828
10 921
3 586
3 830
3 216
5 067
5 428
Net Levy
$2,7O9,273
46,428
27,521
105,615
43,491
49,370
99,385
20,854
59,503
19,538
20,864
17,523
27,606
29,572
TOTAL 3,877,928 601,385 3,276,543
Passed and adopted by the City Council of the City of Elk River this
day of ,1997
ATTEST:
Henry A. Duitsman, Mayor
Sandra A. Thackeray, City Clerk
Economic Development Authority - Elk River, Minnesota
Public Project Revenue Bonds
(City Hall Project)
Projected Revenue
Fiscal NSP
Year Payment
City Hall Net Liquor General Fund
Reserve Revenue (Current
(Landfill) Transfer Lease)
APPENDIX I
Public Fire Other/ Total
Works Station Property Projected
Lease Lease .Tax Revenue
1992 87,550 75,000 40,000 0 0 0
1993 89,301 75,000 40,000 15,000 0 0
1994 91,087 75,000 30,000 30,000 0 0
1995 92,909 75,000 30,000 30,000 0 0
1996 94,767 75,000 25,000 30,000 0 0
1997 96,662 75,000 25,000 30,000 0 0
1998 98,596 75,000 20,000 30,000 37,000 28,000
1999 100,567 75,000 20,000 30,000 37,000 28,000
2000 102,579 75,000 20,000 30,000 37,000 28,000
2001 104,630 75,000 20,000 30,000 37,000 28,000
2002 106,723 75,000 20,000 30,000 37,000 28,000
2003 108,857 75,000 20,000 30,000 37,000 28,000
2004 111,035 75,000 15,000 30,000 37,000 28,000
2005 113,255 75,000 15,000 30,000 37,000 28,000
2006 115,520 75,000 15,000 30,000 37,000 28,000
2007 117,831 75,000 15,000 30,000 37,000 28,000
2008 120,187 75,000 15,000 30,000 37,000 28,000
2009 122,591 75,000 15,000 30,000 37,000 28,000
2010 75,000 15,000 30,000 37,000 28,000
15,000 217,550
0 219,301
0 226,087
0 227,9O9
0 224,767
0 226,662
0 288,596
0 290,567
0 292,579
0 294,630
0 296,723
0 298,857
0 296,035
0 298,255
0 300,520
0 302,831
0 305,187
0 307,591
0 185,000
Prepared by SPRINGSTED Incorporated (10-Sep-91)
Page 5
Gross Levy Comparison
General Fund
Library
Dam Loan
Development Fund
Matching Grants
Surface Water Management
1994 Storm Sewer Bonds
City Special Assessments
1989 Fire Equipment
Equipment Certificates of Indebtedness
TOTAL
1997 1998
2,939,800 $ 3,206,538
54,950 54,950
32,572 32,572
125,000 125,000
58,432
53,605 51,473
115,495 117,627
33,577 24,682
68,586 70,424
120,970 136,230
increase/(~Decrease) ..
Amount. Percent
$266,738 9.07%
58,432
(2,132) -3.98%
2,132 1.85%
(8,895) -26.49%
1,838 2.68%
15,260 12.61%
~77,928 333,373 9.41%
333234
0.113217471
8/22/97:MISC.XLS
Notice of Proposed
Total Budget and Property Taxes
The ~ city council will hold a public hearing on its budget and on
the amount of property taxes it is proposing to collect to pay for the costs
of services the city will provide in 1998.
SPENDING' The total budget amounts below compare the city's 1997
total actual budget with the amount the city proposes to spend in 1998.
1997 Total Proposed 1998
Actual Budget Budget
Change From
TAXES: The property tax amounts below.compare that portion of the current
budget levied in property taxes in the city of Spruceville for 1997 with the
property taxes the city proposes to collect in 1998.
1997 Property Proposed 1998 Change from
Taxes Property Taxes ~
Attend the Public Hearing
All ~ city residents are invited to attend the public hearing of the
city council to express their opinions on the budget and on the proposed
amount of 1998 property taxes. The hearing will be held on:
December
~ City Hall
You are also invited to send your written comments to'
City of ~l~'~e, Mayor's Office, 321 Spruce Street,
Sp1',~-,.,i~, MN 55555
~ty of
River
MEMORANDUM
TO:
FROM:
DATE:
SUBJECT:
Mayor & City Council
Phil Hals, Street/Park Supt.
August 25, 1997
Purchase of Snow Removal Equipment
In the 1998 budget, I had identified the need to purchase two 12' reversible
trip edge snowplows and three dump box inserts. The plows will replace two
old moldboard trip plows we are now using. The dump box inserts will allow
us to haul 14 to 16 cubic yards of snow instead of 6 cubic yards on our single
axle dump trucks. These boxes will shorten the time it takes to haul the
snow from the downtown area.
Little Falls Machine quoted two plows at $4,045 each plus taxes in the
amount of $527.65 for a total of $8,617.65.
Fair Mfg. Quoted three dump box inserts at $5,621 each plus taxes in the
amount of $1,096.09 and freight in the amount of $525 for a total of
$18,484.09.
The total amount is $27,101.74 and funds would be drawn from the state and
federal monies we received for winter storm relief in January 1997.
e:\shrdoc\council\snowplow.doc
13065 Orono Parkway · P.O. Box 490 ° Elk River, MN 55330 · TDD & Phone: (612) 441-7420 · Fax: (612) 441-7425
SHERBURNE COUNTY
HISTORICAL SOCIETY
13122 First St. Becker, MN 55308
July 8, 1997
612-261-4433 ~ 612-441-1880 ~ 1-800-932-2066
City of Elk River
c/o Pat Klaers, Administrator
13065 Orono Road
Elk River, MN 55330
Dear Mayor Duitsman and Members of the Elk River City Council:
In May, Bob Minton and John Oliver, board members of the Sherburne County Historical Society,
approached the City of Elk River to ask for help in funding a new Sherburne County Heritage
Center. We wish to again make a formal request to the City.
As outlined by Bob and John, we are requesting a total of $36,000 which could be pledged over a
three or five year period. This is a prorated amount based on the City's population. A three year
pledge would amount to $12000 per year and a five year pledge would amount to $7200 per year.
We hope you share in our belief that this is an important project that will benefit the residents of
Elk River and the residents of Sherburne County. Clear Lake and Livonia Townships have shown
their support through a $5000 and a $3000 pledge, respectively.
We realize that such a request requires some deliberation and also that the City must consider
such requests in its budget. Either Bob or John will be contacting you shortly to answer any
questions you may have and to find out what next steps are necessary to help the City make its
determination.
We thank you for your past support and are hopeful for your support in building the heritage
center.
Sincerely,
Kurt Kragness
Executive Director
General Fund
Library
Dam Loan
Development Fund
Matching Grants
Surface Water Management
1994 Storm Sewer Bonds
City Special Assessments
1989 Fire Equipment
Equipment Certificates of Indebtedness
TOTAL
Gross Levy Comparison Increase/(Decrease) .
1997_ 1998 -_Amount Percent
$ 2,939,800 $ 3,206,538 $266,738 9.07%
54,950 54,950
32,572 32,572 -
125,000 125,000 -
. 58,432 58,432
53,605 51,473 (2,132) -3.98%
115,495 117,627 2,132 1.85%
33,577 24,682 (8,895) -26.49%
68,586 70,424 1,838 2.68%
120,970 136,230 15,260 12.61%
~77,928 333,373 g.41%
333234
0.113217471
8/22J97:MISC.XLS
U I I
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City of
Elk ver
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INFORMATION
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