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6.8. SR 12-15-1997~.ty of iver MEMORANDUM Item #6.8. TO: FROM: DATE: SUBJECT: Mayor & City Council Pat Klaers, City Administratpr December 15, 1997 ~ Consider 1998 Municipal Budget Resolution and 1998 Tax Levy Resolution In September the City Council approved its proposed maximum budget and tax levy for 1998. The net levy was proposed in the amount of $3,300,759. This was a $375,450 increase over the adopted 1997 amount. Eighty-four percent of the tax levy is dedicated toward general fund activities. Almost all of the tax levy increase proposed for 1998 was for general fund purposes. The September budget was proposed in the amount of $4,977,200. This was a 9.73 percent or $441,350 increase over the adopted 1997 budget. On December 1, 1997, the City Council held its Truth in Taxation public hearing. No public comments were received at this public hearing. Notices were sent out to all property owners in the county and a published notice was put into the Elk River Star News. Figures in the marled notices and in the newspaper notice were based on the September budget and levy proposal. Based on these figures, the city tax rate was estimated to increase from 24.683 in 1997 to 26.613 in 1998. In spite of the city tax rate increase, the total tax rate was estimated to decrease from 112.767 in 1997 to 111.798 in 1998. At the December 1, 1997, Truth in Taxation meeting, the City Council discussed a possible reduction in the September general fund tax amount. At this meeting, the City Council noted that reducing the general fund tax amount by $149,650 would reduce the proposed tax rate increase at the city level from 8 percent to 3 percent. Discussion included on how much of a tax rate reduction, if any, should take place and whether or not some or all of the $149,650 should be designated for a specific project. All or part of this amount can be designated for an activity and placed into a reserve if the city is not going to spend these funds in 1998. 13065 Orono Parkway · P.O. Box 490 · Elk River, MN 55330 · TDD & Phone: (612) 441-7420 · Fax: (612) 441-7425 The September tax amount reflected an 8 percent increase in the city tax rate. A reduction in this September amount by $149,650 would then reduce the city tax rate increase to 3 percent. In an earlier budget worksession with the City Council, the $149,650 was taken out of the general fund tax revenue line item and further adjustments were made which established a city budget in the amount of $4,905,250. This is $71,950 less than the September budget amount. It seems that regardless of the City Council decision on the $149,650 issue, the budget is fairly well established at the $4,905,250 amount. (This is an 8 percent or $369,400 increase over the adopted 1997 budget.) The Council should note that some of the $149,650 could go back into the general fund budget ff the City Council wanted to add funds back into its City Council contingency fund or reduce the reserve allocation that is in the general fund revenues. On December 15, 1997, the City Council is asked to adopt a budget resolution and is also asked to adopt a tax levy resolution. The City Council will need to decide the tax amount that should be levied in 1998 and this issue centers on the $149,650 situation. Once the Council makes this tax amount decision, Assistant City Administrator Lori Johnson will then take a break from the meeting and prepare the final resolution for Council consideration. The Council can then approve the tax levy resolution when it is completed and presented later in the evening. Attachments · September 1997, General Fund Revenues · September 1997, General Fund Expenditures Summary · September 1997, Tax Levy Resolution for 1998 · November 3, 1997, General Fund Revenues · November 3, 1997, General Fund Expenditures Summary · Tax Levy and Rate Information · Proposed 1998 Budget Resolution SEPTEMBER 1997 SOURCE OF FUNDS 1995 1996 1997 1998 ACTUAL ACTUAL ADOPTED PROPOSED GENERAL PROPERTY TAX INTERGOVERNMENTAL REVENUES CHARGES FOR SERVICES FINES & FORFEITS LICENSES & PERMITS OTHER REVENUES TRANSFERS TOTAL 81,801,547 $2,160,675 $2,441,150 82,782,250 941,211 957,127 1,014,950 1,135,400 392,941 476,632 337,800 321,300 73,058 80,028 77,000 80,000 287,446 439,001 267,000 314,700 157,605 91,852 138,900 136,700 297,600 267,950 259,050 205,450 $3,951,408 $4,473,265 84,535,850 $4,975,800 GENERAL PROPERTY TAX Ad Valorem Tax INTERGOVERNMENTAL REVENUES Local Government Aid HACA Local Performance Aid PERA Aid Police Relief Gravel Tax Urban Street Maintenance Cops Fast Grant Police Training Reimbursement CHARGES FOR SERVICES GENERAL GOVERNMENT Administrative Project Fees Plan Check Fees Planning & Zoning Fees Sewer Inspection Fees Miscellaneous Sales Assessment Searches PUBLIC SAFETY School Liaison Police Contract Impound Fees Fire Calls & Contracts PUBLIC WORKS Street Services RECREATION Recreation Fees Softball League Fees $2,782,250 $2,782,250 265,4OO 506,900 18,550 10,000 109,000 39,500 28,000 152,550 5,500 15,000 102,750 14,500 1,000 2,500 5,000 53,000 3,000 1,300 70,000 3,000 48,900 1,350 1,135,400 321,300 9/8/97 SOURCE OF FUNDS FINES & FORFEITS Court Fines LICENSES & PERMITS PERMITS Building Permits Building Permit Surcharge Plumbing & Heating Permits Contractor License Surcharge Parking Permits LICENSES Dog/Cat Cigarette Liquor Amusement Gas Fitters Garbage Haulers Mineral Extraction Apartment Licenses Other Business OTHER REVENUE Interest Landfill Surcharge Contribution-Municipal Utilities Contribution-Guardian Angels Refunds & Reimbursements TRANSFERS Liquor Equip & Program Reserve Street Reserve Landfill NSP/RDF Reserve Sewer Economic Development Authority Housing & Redevelopment Authority TOTAL REVENUES 80,000 80,000 197,250 8OO 45,000 4,700 5OO 1,500 5O0 33,000 2,250 1,500 75O 10,800 9,150 7,OO0 314,700 45,000 9,000 78,000 3,7OO 1,000 136,700 113,450 6,500 35,OOO 19,750 19,750 8,0OO 2,000 1,000 205,450 4,975,800 9/8/97 APPROPRIATIONS SUMMARY 1995 1996 1997 1998 Actual Actual Adopted Proposed MAYOR & COUNCIL ADMINISTRATION & FINANCE ECONOMIC DEVELOPMENT ELECTIONS LEGAL ENGINEERING BUILDING & ZONING ENERGY Cl]-Y PLANNING PLANNING COMMISSION DATA PROCESSING GOVERNMENT BUILDINGS POLICE POLICE RESERVE FIRE EMERGENCY PREPAREDNESS STREETS EQUIPMENT REPAIR & MAINT. SNOW REMOVAL STREET LIGHTING SHADE TREE PARKS RECREATION SR. CITIZEN PROGRAMS CONTINGENCY TOTAL $ 69,227 $ 78,110$ 76,800$ 93,750 431,966 482,735 497,450 534,450 35,512 39,677 31,550 33,750 7,500 19,613 18,500 22,450 52,414 66,919 54,000 63,600 33,440 37,786 34,000 43,000 257,139 292,886 313,750 348,750 - 5,847 30,200 20,200 129,082 139,818 165,700 175,600 6,211 5,341 6,800 7,300 21,724 19,539 36,050 40,700 99,551 111,610 104,000 166,500 1,378,641 1,514,062 1,623,900 1,759,700 26,570 18,177 24,600 28,350 253,318 267,682 278,750 262,100 8,383 11,304 13,350 14,800 404,153 488,664 462,150 495,000 94,898 77,207 99,900 120,250 66,962 107,834 97,850 123,250 1,085 1,203 1,500 1,500 6,188 5,368 11,600 11,600 122,663 110,476 140,550 159,100 134,068 157,439 166,000 .180,600 35,494 37,676 39,300 43,900 14,555 13,260 207,600 227,000 $3,690,744 $4,110,233 $4,535,850 $4,977,200 8/21/97 RESOLUTION 97- 94 A RESOLUTION FOR THE CITY OF ELK RIVER A RESOLUTION AUTHORIZING THE PROPOSED MAXIMUM TAX LEVY FOR CALENDAR YEAR 1998 WHEREAS, the Elk River City Council has review the City's anticipated expenditures for all funds in 1998; and, WHEREAS, The Elk River City Council has considered projected revenues for all f~nds 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 $4,977,200 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 Lev7 $ 3,230754 54 950 32 572 125 000 51 473 58 432 117627 24 682 70424 23124 24694 20739 32673 35.000 HACA Reduction $ 497,911 8,469 5,020 19,265 7,933 9,005 18,129 3,804 10,854 3,564 3,806 3,196 5,035 5,394 Net Lev~ $2,732 843 46 481 27 552 105 735 43.540 49427 99.498 20.878 59 570 19,560 20,888 17,543 27,638 29,606 TOTAL 3,902,144 601,385 3,300,759 Passed and adopted by the City Council of the City of Elk River this 8th A'KI'ESI': _ "Sa~idra A. Thackeray, Cit~ Clerk ,,~ SOURCE OF FUNDS 1995 1996 1997 1998 ACTUAL ACTUAL ADOPTED PROPOSED GENERAL PROPERTY TAX INTERGOVERNMENTAL REVENUES CHARGES FOR SERVICES FINES & FORFEITS LICENSES & PERMITS OTHER REVENUES TRANSFERS & FUND BALANCE TOTAL 81,801 941 392 73 287 157 297 $3,951 547 211 941 058 446 605 600 $2,160675 957 127 476 632 80 028 439 001 91 852 267 950 $2,441,150 82,632,600 1,014,950 1,102,550 337,800 347,300 77,000 80,000 267,000 317,950 138,900 142,150 259,050 282,700 408 $4,473,265 $4,535,850 $4,905,250 GENERAL PROPERTY TAX Ad Valorem Tax INTERGOVERNMENTAL REVENUES Local Government Aid HACA Local Performance Aid PERA Aid Police Relief Gravel Tax Urban Street Maintenance Cops Fast Grant Police Training Reimbursement CHARGES FOR SERVICES GENERAL GOVERNMENT Administrative Project Fees Plan Check Fees Planning & Zoning Fees Sewer Inspection Fees Miscellaneous Sales Assessment Searches PUBLIC SAFETY School Liaison Police Contract Impound Fees Fire Calls & Contracts PUBLIC WORKS Street Services RECREATION Recreation Fees Softball League Fees $2,632,600 $2,632,600 241,550 506,900 18,550 10,000 100,000 39,500 28,000 152,550 5,500 15,000 112,750 17,500 1,000 2,500 5,000 60,000 3,OO0 1,300 76,000 3,000 48,900 1,350 1,102,550 347,3OO 11/25/97 SOURCE OF FUNDS FINES & FORFEITS Court Fines LICENSES & PERMITS PERMITS Building Permits Building Permit Surcharge Plumbing & Heating Permits Contractor License Surcharge Parking Permits LICENSES Dog/Cat Cigarette Liquor Amusement Gas Fitters Garbage Haulers Mineral Extraction Apartment Licenses Other Business OTHER REVENUE Interest Landfill Surcharge Contribution-Municipal Utilities Contribution-Guardian Angels Refunds & Reimbursements TRANSFERS Liquor Equip & Program Reserve Street Reserve Landfill NSP/RDF Reserve Sewer Economic Development Authority Housing & Redevelopment Authority TOTAL REVENUES Undesignated Fund Balance TOTAL SOURCE OFFUNDS 80,000 80,000 198,500 8OO 47,000 4,7O0 5OO 1,500 500 33,000 2,250 1,500 750 10,800 9,150 7,000 317,950 45,000 9,000 78,000 3,700 6,450 142,150 123,450 43,050 40,000 19,750 19,750 8,000 2,000 1,000 257,000 4,879,550 25,700 $4,905,250 11/25/97 APPROPRIATIONS SUMMARY 1995 1996 1997 1998 Actual Actual Adopted Proposed MAYOR & COUNCIL ADMINISTRATION & FINANCE ECONOMIC DEVELOPMENT ELECTIONS LEGAL ENGINEERING BUILDING & ZONING ENERGY CITY PLANNING PLANNING COMMISSION DATA PROCESSING GOVERNMENT BUILDINGS POLICE POLICE RESERVE FIRE EMERGENCY PREPAREDNESS STREETS EQUIPMENT REPAIR & MAINT. SNOW REMOVAL STREET LIGHTING SHADE TREE PARKS RECREATION SR. CITIZEN PROGRAMS CONTINGENCY TOTAL $ 69,227 $ 78,110 $ 76,800 $ 78,900 431,966 482,735 497,450 532,450 35,512 39,677 31,550 33,750 7,500 19,613 18,500 22,050 52,414 66,919 54,000 62,600 33,440 37,786 34,000 42,000 257,139 292,886 313,750 347,650 - 5,847 30,200 20,200 129,082 139,818 165,700 175,100 6,211 5,341 6,800 7,300 21,724 19,539 36,050 40,200 99,551 111,610 104,000 166,500 1,378,641 1,514,062 1,623,900 1,790,300 26,570 18,177 24,600 28,350 253,318 267,682 278,750 273,200 8,383 11,304 13,350 14,800 404,153 488,664 462,150 490,500.. 94,898 77,207 99,900 111,650 66,962 107,834 97,850 123,250 1,085 1,203 1,500 1,500 6,188 5,368 11,600 11,600 122,663 110,476 140,550 154,100 134,068 157,439 166,000 191,750 35,494 37,676 39,300 43,900 14,555 13,260 207,600 141,650 $3,690,744 $4,110,233 $4,535,850 $4,905,250 11/25/97 City 7 County IYletro Andover Anoka Ch~mplin Chsnhassen Chaska Ham Lake Hastings Lino Lakes Mounds View N. St. Paul Prior Lake Ramsey Rosemount Savage Shakopee Stillwater Vadnais Heights White Bear Lake Twp. 1996 Population 21 495 17 693 19 838 16 199 14.370 11.030 16.920 13 756 12 789 12 764 13 519 16 431 12 272 15 152 14 292 15 906 12~895 10 703 Average Total Tax Rate for 1997 107.37 113.42 116.41 150.80 136.55 103.12 121.30 129.03 136.34 130.37 140.48 108.54 124.05 142.17 133.83 127.70 125.04 123.16 Non Metro Albert Lea 18,183 114.16 Brsinerd 12,591 111.29 Fairmount 11,337 117.30 Fairbault 18,838 132.75 Fergas Falls 13,079 117.33 Hutchinson 12,587 146.76 Marshall 12,348 113.46 New Uhn 13,881 128.12 N. Mankato 11,561 122.69 Northfield 15,859 119.52 Owatonna 20, 577 121.23 St. Peter 9,789 130.33 Willmar 18,654 130.31 Worthington 10,411 110.25 Becker 1,711 75.49 Big Lake 4,022 111.53 Buffalo 9,114 112.76 Otsego 6,391 125.41 Rogers 1,364 122.62 Zimmerm an 2,022 134.91 ELK RIVER 14,019 Source: September 1997 League of MN Cities Magazine 112.77 s:kadminkcitypop, doc PRELIMINARY ESTIMATE OF 1998 TAX RATE Estimated Valuation data received from Sherburne County on October 2, 1997. Value Year 1996 1997 Percent Taxes Payable Year 1997 1998 Change Market Value 565,589,913 646,244,554 14.26% Total NTC 12,251,909 12,681,358 3.51% TIF 326,877 278,710 -14.74% Taxable NTC 11,925,032 12,402,648 4.01% Estimated Payable 1998 Tax Rate ~lncrease of 7.82% or 1.930 points. I Levy reduction required to match 1997 Tax Rate of 24.683 26.613% [ 239,413 J Estimated Tax Rate is based on SEPTEMBER 8 LEVY RESOLUTION as approved by Council and estimated Tax Capacity information from Sherburne County. 11/25/97:TAXCOM P.XLS Classification Homestead Residential Commercial/Industrial (single parcel owner - applicable to 1997 only) THE IMPACT OF CLAS'..,. ,CATION RATE CHANGES Estimated Property Tax Data Based on Approved Proposed Maximum Tax Levy Market NTC Tax Rate Property Tax Increase Value 1997 1998 1997 1998 1997 1998 72,000 720 720 24.683% 26.613% 178 192 75,000 780 750 24.683% 26.613% 193 200 100,000 1,280 1,213 24.683% 26.613% 316 323 125,000 1,780 1,675 24.683% 26.613% 439 446 175,000 2,780 2,600 24.683% 26.613% 686 692 500,000 9,280 8,613 24.683% 26.613% 2,291 2,292 14 7 7 6 6 1 7.82% 3.67% 2.13% 1.46% 0.84% 0.06% 100,000 3,000 2,700 24.683% 26.613% 740 719 (22) -2.96% 150,000 5,300 4,050 24.683% 26.613% 1,308 1,078 (230) -17.61% 250,000 9,900 8,050 24.683% 26.613% 2,444 2,142 (301) -12.33% 500,000 21,400 18,050 24.683% 26.613% 5,282 4,804 (479) -9.06% 1,000,000 44,400 38,050 24.683% 26.613% 10,959 10,126 (833) -7.60% 2,000,000 90,400 78,050 24.683% 26.613% 22,313 20,771 (1,542) -6.91% Classification Estimated Property Tax Data Based on 3% INCREASE IN TAX RATE Market NTC Tax Rate. Property Tax Value 1997 1998 1997 1998 1997. 1998 Homestead Residential 72,000 720 720 24.683% 25.407% 178 183 75,000 780 750 24.683% 25.407% 193 191 100,000 1,280 1,213 24.683% 25.407% 316 308 125,000 1,780 1,675 24.683% 25.407% 439 426 175,000 2,780 2,600 24.083% 25.407% 686 661 500,000 9,280 8,613 24.683% 25.407% 2,291 2,188 Increase Commercial/Industrial (single parcel owner - applicable to 1997 only) 100,000 3,000 2,700 24.683% 25.407% 740 686 150,000 5,300 4,050 24.683% 25.407% 1,308 1,029 250,000 9,900 8,050 24.683% 25.407% 2,444 2,045 500,000 21,400 18,050 24.683% 25.407% 5,282 4,586 1,000,000 44,400 38,050 24.683% 25.407% 10,959 9,667 2,000,000 90,400 78,050 24.683% 25.407% 22,313 19,830 5 (2) (8) (14) (26) (102) This data shows how the changes in the classification rates affect the taxes on individual properties. Because of the decreases in the class rates for commercial/industrial and higher value residential properties, lower value homes will experience an increase in taxes while other properties' taxes decrease. Changes in assessed value would affect the amount of tax paid and the percent change. (55) (279) (398) (696) (1,292) (2,483) 2.93% -1.03% -2.49 % -3.14% -3.73% -4.47 % -7.36% -21.34% -16.30% -13.18% -11.79% -11.13% 11/25/97 Page 1 CITY t., -~.K RIVER TAX INFORMATION ESTIMATED Levy Year 1997 1996 1995 1994 1993 Tax Payable Year 1998 1997 1996 1995 1994 Total Levy 3,902,144 3,544,555 3,163,819 2,837,744 2,359,297 Limited Levy 2, 956,151 O O Special Levy 945,933 O 0 Unlimited Levy 0 3,544,555 3,163,819 2,837,744 2,359,297 HACA & Equalization Aid 601,365 601,246 593,360 Net Levy 3,300,759 2,943,309 2,570,439 2,223,347 1,744,898 Percent Increase(Decrease) 12.14% 14.51% 15.61% 27.42% 11.33% 1992 1991 1990 1993 1992 1991 2,217,797 2,134,349 2,068,852 0 1,750,384 1,652,844 0 383,965 416,008 2,217,797 0 O 614,397 614,399 650,427 592,775 511,677 1,567,370 1,541,574 1,557,175 1.67% -1.10% 11.22% Gross Levy Distribution General Fund 2,998,232 2,939,800 2,619,859 2,286,082 2,026,082 1,872,900 1,676,11 2 1,589,453 Library 54,950 54,950 50,600 50,600 41,700 41,700 41,700 41,700 Debt Service (1) 348,963 223,133 219,387 258,490 258,943 270,625 383,965 392,627 SWM (I) 51,473 169,100 241,401 210,OO0 Dam Loan 32,572 32,572 32,572 32,572 32,572 32,572 32,572 32,672 Development Fund 125,000 125,000 Market Value 646,244,554 565,589,913 519,105,699 470,973,1OO 41 8,748,955 Percent Increase 14.26% 8.95% 10,22% 12.47% 4.40% Total Net Tax Capacity 12,681,358 12,251,909 11,028,524 9,894,097 8,051,412 TIF Tax Capacity 278,710 326,877 333,668 583,834 621,742 Taxable Net Tax Capacity 12,402,648 11,925,032 10,694,856 9,310,263 8,673,154 Percent Increase 4.O1% 11.50% 14.87% 7.35% 1.69% 401,1OO,782 381,819,248 354,456,943 13.16% 7.72% 7,928,363 7,961,31 5 7,653,019 6OO,641 596,61 2 562,270 8,529,004 8,557,927 8,215,289 3.82% 4.17% TAX RATES Total Tax Rate City 26.61 3% 24.683% 24.033% 23.958% 21.902% 20.560% 19.742% 20.690% County 27.251% 24.392% 23.574% 22.380% 21.807% 19.883% 19.474% 18.226% School 56.462% 62.359% 54.530% 56,511% 63.103% 61.209% 64.386% 54.938% HRA 0.632% 0.574% 0.587% 0.606% 0.612% 0.599% 0.31 2% 0.306% EDA 0.840% 0.759% 0.773% 0.792% 0,793% 0.774% 0.698% 0.685% Total NTC Rate 111.798% 112.767% 103.497% 104.247% 108.217% 103.025% 104.61 2% 94.845% School Market Value Rate ? 0.05274% 0.05256% 0.05050% 0.05252% n/a n/a n/a CITY SHARE OF TOTAL TAX RATE (3) 24.00% 21.50% 22.41% 22.99% 20.24% Excludes MV levy Excludes MV levy Excludes MV levy NOTES: (1) The SWM debt levy for taxes payable 1998 is included in Debt Service due to levy limits. I2) The tax rate Is an estimate based on the 9/8 levy resolution and the 10/2 estimated valuation data from Sherburne County. (3) This does not include the School market value levy for 1994 and 1995 which would decrease the City's share in 1994 and 1995. 19.91% t8.61% 21.81% Finance:TAXCOMP. XLS 1:11 PM 11/25/97 RESOLUTION 97 - A RESOLUTION FOR THE CITY OF ELK RIVER A RESOLUTION APPROVING THE 1998 MUNICIPAL GENERAL FUND BUDGET WHEREAS, the City Council annually reviews and adopts a municipal budget which balances proposed expenditures with anticipated revenues; and, WHEREAS, on September 8, 1997, the City Council adopted Resolution 97-94 which established the proposed maximum levy and general fund budget for 1998; and, WHEREAS, on December 1, 1997~ the City Council, in compliance with state law, held a public hearing on the proposed 1998 levy and proposed 1998 budget; and, WHEREAS, after due review and consideration, the City Council is now prepared to adopt its 1998 general fund municipal budget. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Elk River, Minnesota, that it does hereby approve and adopt its 1998 municipal general fund budget in the amount of $4,905,250. Passed and adopted by the City Council of the City of Elk River, Minnesota, this 15th day of December 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 FINAL TAX LEVY FOR CALENDAR YEAR 1998 WHEREAS, the Elk River City Council has review the City's anticipated expenditures for all funds in 1998; and, WHEREAS, 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 RESOLVED by the City Council of the City of Elk River that the following amounts are to be levied as property taxes payable in 1998 General Fund Infrastructure/Capital Improvements 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 $3,081 104 100 000 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 Net Levy 497,911 $2,583,193 - 100,000 8,469 46,481 5,020 27,552 19,265 105,735 7,933 43,540 9,005 49,427 18,129 99,498 3,804 20,878 10,854 59,570 3,564 19,560 3,8O6 20,888 3,196 17,543 5,035 27,638 5,394 29,606 TOTAL $ 3,852,494 $ 601,385 $ 3,251,109 Passed and adopted by the City Council of the City of Elk River this 15th day of December, 1997. ATTEST: Henry A. Duitsman, Mayor Sandra A. Thackeray, City Clerk