City Council Agendas & Minutes
Regular MeetingFruit Heights, UT · August 16, 2022
Minutes
MINUTES
CITY COUNCIL MEETING
FRUIT HEIGHTS CITY
910 South Mountain Road
August 16, 2022
WELCOME: Mayor John Pohlman called the meeting to order at 7:00.
PLEDGE & OPENING CEREMONY: The Pledge of Allegiance was led by City Manager
Brandon Green with Council Member Gary Anderson offering a word of prayer.
COUNCIL MEMBERS PRESENT: Mayor John Pohlman, Council Members Gary Anderson,
Florence Sadler, George Ray, and Eileen Moss with Council Member Diane Anderson excused.
CITY STAFF PRESENT: City Manager Brandon Green, Public Works Superintendent, and City
Employee Hailee Ballingham.
VISITORS: William E. Moyes (Trustee), Gary Fox, Linda Fox, Brooke Scheurer, Frank Hunt,
Starli Taft, Howard Hess, Keith Yorganson, Marc Van Oene , Jim Morgan, Alex Hui, Victoria
Stone, Nathan Steink, Nancy McPherson, Donald Bailey, Jeanne Groberg, Jared Tingey, Jared
Phillips and D. Wheeler.
CITY COUNCIL TRAINING:
Mayor John Pohlman took the training time to explain that this hearing isn’t an “us verses you”
situation. That this hearing is to explain the increase and to certify that the amount cannot be
increased above that set amount. Mayor John Pohlman explained that the Truth in Taxation
Hearing is to allocate funds and designate and earmark some money to build a cemetery and
other necessary things.
SPECIAL PRESENTATIONS: None
PUBLIC COMMENTS:
Truth in Taxation Hearing to Receive Public Comment on the Certified Rate and the Fiscal Year
2023 Budget.
Background: The Fruit Heights City Council adopted a tentative budget for fiscal year 2023 on
May 16, 2022 and set a public hearing on the certified tax rate and proposed budget for August
16, 2022. The Council is now proposing adopting the fiscal year 2023 budget, which includes a
tax increase from 0.001455 to 0.001740 consequently requiring a “truth in taxation” hearing.
Keith Yorganson commented on the increase of the cost of water and the significant increase of
property taxes. Later Keith Yorganson commented about the increase in fee’s associated with the
city. (6:08)
Mayor John Pohlman responded explaining that the amount that is charged for water is passed
through the rates that the city has to pay for water, it’s not a revenue generating service for the
city. Responding to the comment regarding the significant increase of property taxes Mayor John
Pohlman explained that every year the house values are assessed and the taxes are adjusted
accordingly. However, the City receives a set rate regardless of how many people are living in
the city, or the increase of homes etc. In response to the comment about the increase of fee’s
Mayor John Pohlman explained that if you can’t afford your taxes the county can assess and may
give you a pass to waive them. However, fees are something that have to be paid to the city, if
you cannot pay the fees than that is an issue with the city.
Council Member Eileen Moss made a motion to move into the public hearing with Council
Member Gary Anderson seconding the motion. The motion was unanimously approved by the
Council Members present. (10:50)
PUBLIC HEARING:
Donald Bailey commented on the actual amounts of the increase of revenue that the city is
seeking ($213,000) for things for the city such as a cemetery. Donald Bailey commented that
wouldn’t like to pay for cemeteries, parks or playgrounds. Donald Bailey would like the
government to be kept as small as possible and use his money to only pay for things that he is
interested in and he would use. (13:08)
Mark Van Oene commented about how with inflation the cost of everything has increased and
when looking at the City’s financial reports they are hard to follow due to everything being
compartmentalized into projects so it’s hard to see the bottom line. Mark Van Oene states that
the increase in his home costs provides an inflation adjusted increase in revenue according to a
county document.
Council Member Eileen Moss explains that the county goes through and re-assesses portions of
the city each year to adjust the taxes
Mayor John Pohlman responded that about 90% of this tax increase will go to the cemetery fund,
so that in the next two years planning and designing for the cemetery can begin. (21:09)
William D. Moyes commented that the question of which portions are increasing and seeking a
justification for the increase. William D. Moyes later made another comment that was not picked
up by the microphone.
Mayor John Polman explained that the only increase is set aside for the capital projects plan,
which in this case is earmarked for the cemetery right now. The account currently has $430,000
given by the Fruit Heights Land Conveyance act of 2014 but $1.2 million is needed for the
cemetery. The property is owned by the city. (24:05)
Frank Hunt is concerned in the increase in tax rate. Frank Hunt talked about different inflation
rates in regard to those who are retired on a fixed income. Frank Hunt wants to table the
cemetery increase funding until the inflation is under control.
Jared Tingey agrees with Frank Hunt’s comment opposing the cemetery. What part of the
increase is for basic services and what part is funding for the cemetery? Jared Tingey later states
that he is against the cemetery right now due to both timing with inflation issues and the ongoing
cost of a cemetery. He is concerned because cemeteries are one of the top most costly things for
a city.
Mayor John Pohlman explained that the money from the tax increase, while earmarked for the
cemetery, is set aside and can be allocated to other areas as needed. After the cost of the
cemetery is met then the funds will be used for other infrastructure costs to help with inflation
costs. To answer the second question Mayor John Pohlman explains that everything the city does
have ongoing costs. He explained that there was a cemetery committee but after spending
$20,000 of research for a cemetery he pulled the plug on that project due to lack of funding.
Mayor John Pohlman explains that the cemetery in question would be small, 1-2 acres. You can
put 1,000 bodies per acre of cemetery and with the city looking at 12-15 deaths per year a 1–2-
acre cemetery would last a long time.
The comment was made that why start this funding now when the economy is low, why not wait
for it to go back up? The Mayor talked about how if we don’t start preparing for the future today
than when will we be prepared. Council Member Eileen Moss explained that NBC just published
a study on how the projected increase to social security for 2023 is 9.6% to help with the
problem of inflation for individuals on fixed incomes. Council Member Gary Anderson
explained that there has been much discussion about the plans for a cemetery regarding
budgeting, costs/ongoing costs, and maintenance. (39:00)
Frank Hunt asked if when the cemetery is completed and lots start to be sold then who is getting
the money from those sales. He then asked how many cremation urns will be allowed in each
plot.
Mayor John Pohlman responded that the presale of the lots is going to generate about $250,000.
All of the money earned from the cemetery costs will be put right back into the cemetery. In
regard to the second question it was answered that he doesn’t know the exact numbers. (39:40)
Howard Hess gave the Mayor and Council each a $100 bill. He then talked about the rich and
poor diverse population in the city, specifically the poor, whom increasing the taxes may impact
the most. He asked that the increase be delayed and to publish estimates as to what the completed
phases of this project are projected to cost. He also talked about the option of buying plots from
Kaysville cemetery and other areas. Howard Hess then commented on his personal property and
how the increase makes it twice what the cost of living is.
Mayor John Pohlman states that no one completely agrees with the rate, but they shot high to
negotiate down. The Mayor instructed Howard Hess that giving everyone $100 was
inappropriate and his concerns would be considered and the money was returned to Howard
Hess. (53:20)
Mathew B. made comments about the cemetery that were too muffled to be picked up by the
microphone. (57:28)
Alex Hui asked if the City looked into the impact on home values in the city if there was a
cemetery. He talked about neighborhoods surrounding a cemetery are usually valued lower than
those without a cemetery. He talked about how building parks and golf courses increase home
values within a city. He also mentioned the cultural diversity impact that a city can have.
Nathan Steink made the comment that the cemetery is a finite amount of services for an infinite
amount of cost.
Jeanne Groberg stated that its hard to swallow that 90% of the increase is going towards a
cemetery, but if the increase was going towards the increase in construction and other service
costs then she could support it. It is a major project with a major cost and longevity of the cost.
She wants a solid response from residents before things move forward. (1:05:18)
Jared Phillips agrees that the cemetery should be postponed and discussed further. (1:07:00)
Council Member George Ray received a text from Caroline A. She doesn’t think that the
cemetery is a necessary service for our city. (1:08:36)
After no more comments were received Council Member Eileen Moss made a motion to close the
public hearing seconded by Council Member Florence Sadler. The motion to close the public
hearing was unanimously approved by the Council Members present. (1:09:02)
CITY BUSINESS:
Review/Discuss/Approve/Deny Resolution 2022-004, setting the real and personal property tax
rate for fiscal year 2023 and authorize the Mayors signature to any necessary documents.
Council Member George Ray reminded that we are all neighbors and that the money is spent by
staff. Also that we need the budgeting to pay city staff to do their jobs efficiently to keep our city
running smoothly.
Council Member Florence Sadler asked if there was an in-between compromise for the cemetery
discussion.
Council Member Eileen Moss explained that it takes funds to start having discussions about
having a cemetery, but those discussions will determine if a cemetery is a good idea or not. The
funds can be redistributed to other areas if it is determined that the cemetery isn’t a feasible
option. Council Member Eileen Moss said “If we don’t fund, we don’t have”, we need to keep
our options open since we aren’t welcome in Kaysville or Farmington Cemeteries. She explained
that we were previously with Kaysville Fire and Paramedic and due to budgeting and
information the city switched to Farmington Fire and Paramedic.
Council Member Eileen Moss made a motion to reduce the proposed tax increase from 0.001750
to 0.001600. (1:19:12)
Council Member Gary Anderson stated that he believes that once taxes are in place they are
never taken away or reduced. He talks about being ok with everything not being perfect, but that
the city does have to have a balance of being responsible. He would like to compromise, because
he sees that an increase is necessary due to inflation needs. (1:23:21)
After some discussion Council Member Florence Sadler seconded the motion that Council
Member Moss made to reduce the proposed tax increase from 0.001750 to 0.001600. (1:24:00)
There was a comment from the audience asking if the cemetery was put on hold, then couldn’t
the 90% worth of the increase just be cut out completely and only increase taxes that 10%
amount to cover inflation. Mayor John Pohlman responded explaining that the full increase
amount would end up being about a $100 a year increase, whereas cutting it in half and
compromising drops it to about a $50 a year increase. He hears that the people don’t want a
cemetery, so let’s compromise. (1:26:22)
Resolution-2022-004 to increase the tax rate from 0.001455 to 0.001600 with a motion from
Council Member Eileen Moss and seconded by Council Member Florence Sadler. The Mayor
then turned the meeting over to City Manager Brandon Green to call for a roll call vote. City
Manager Brandon Green held the roll call vote excusing Council Member Diane Anderson.
Council Member Gary Anderson-Nay, Council Member Florence Sadler-Yay, Council Member
George Ray-Yay, and Council Member Eileen Moss-Yay. Mayor John Pohlman announced that
the Resolution passes. (1:27:55)
REVIEW AND APPROVAL OF MINUTES FROM PREVIOUS MEETINGS: None
CITY COUNCIL & STAFF REPORTS: None
Council Member Eileen Moss made a motion to adjourn the meeting with Council Member Gary
Anderson seconding the motion. The Council unanimously approves to adjourn the meeting at
8:25pm.
Not approved until signed.
/s/:________________
Brandon Green, City Recorder
Date approved by City Council: January 17,2023
Agenda
FRUIT HEIGHTS CITY COUNCIL MEETING
August 16, 2022, Fruit Heights City Council Chambers
910 S Mountain Road Fruit Heights City, UT 84037
7:00 P.M. CITY COUNCIL MEETING
1. WELCOME: MAYOR JOHN POHLMAN
1.1. Pledge of Allegiance and Opening Ceremony (By Invitation)
1.2. Roll Call
1.3. City Council Training: City Council Member
2. DECLARATION OF CONFLICT(S) OF INTEREST
3. PUBLIC COMMENTS – The public may address the mayor regarding issues that are not on the agenda. We
ask that you please limit your comments to 3 minutes.
No action may be taken on any item not on the agenda
4. PUBLIC HEARING: FRUIT HEIGHTS CTIY COUNCIL WILL HEAR PUBLIC COMMENTS ON
THE FOLLOWING
4.1. Truth in Taxation Hearing to Receive Public Comment on the Certified Rate and the Fiscal Year 2023
Budget. We ask that you please keep your comments to 3 minutes.
Background: The Fruit Heights City Council adopted a tentative Budget for fiscal year 2023 on May 16,
2022 and set a public hearing on the certified tax rate and proposed budget for August 16, 2022. The
Council is now proposing adopting the fiscal year 2023 budget, which includes a tax rate increase from
0.001455 to 0.001750, consequently requiring a “truth in taxation” hearing.
5. CITY BUSINESS:
5.1. Review/Discuss/Approve/Deny Resolution 2022-004, setting the real and personal property tax rate for
fiscal year 2023 and authorize the Mayors signature to any necessary documents.
6. ELECTRONIC MEETING: By motion of the Fruit Heights City Council, Elected Officials and City Staff
can participate in regularly scheduled meetings via electronic media when approved by the mayor.
Fruit Heights City is now streaming City Council Meetings on its YouTube Channel. Please use the
link below to join us!
https://www.youtube.com/channel/UCaIqHYd0U5RCpaDo8rquABw
7. CLOSED MEETING: By motion of the Fruit Heights City Council, pursuant to Title 52, Chapter 4 of the
Utah Code, the City Council may vote to hold a closed meeting for any of the purposes identified in that
chapter.
8. ADJOURNMENT:
CERTIFICATE OF POSTING
I HEREBY CERTIFY that a copy of this agenda was posted on the City’s website, www.fruitheightscity.com, as
well as posted on the Utah State public notice website http://www.utah.gov/pmn/index.html, and was emailed to at
least one newspaper of general circulation within the jurisdiction of the public body.
R. Brandon Green
R. Brandon Green - City Recorder
In compliance with the Americans with Disabilities Act, individuals needing special accommodations during this
meeting should contact the City Manager, Brandon Green at (801)546-0861, at least 24 hours prior to the meeting.
FOLLOWING IS A SNAPSHOT OF HOW YOUR PROPERTY TAXES ARE
USED IN FRUIT HEIGHTS CITY. FIGURES ARE ESTIMATES
BASED ON THE AVERAGE HOME VALUE.
Home Value - $727,000
The average home value in Fruit Heights City is
$727,000, and the owner pays approximately
$4,758.00 in property taxes each year.
Of that, about 15%, or $700.00, comes to Fruit
Property Tax Snapshot
Heights City. The remaining funds go to the Davis
School District, Special Service Districts and Davis County.
WHAT DOES MY $700 FUND IN FRUIT HEIGHTS?
Emergency Services - $220
$220 is invested in Emergency Services. This
includes dispatch, Davis County Sheriff’s Office,
Farmington Fire Department, and Davis County
Animal Services.
Street Fund - $180
$180 is collected by the City’s Street Fund for
use in road maintenance and construction.
Additional money for streets comes from
fuel taxes.
Parks, Trails, Open Spaces - $137
$137 is dedicated to Community Services such as
parks, open spaces, trails, community events,
civics committee, and the setting aside of funds to
develop a City cemetery.
Planning & Zoning - $78
$78 is invested in Planning and Zoning. This
includes code enforcement, city engineers, and
the Planning Commission.
WWW.
Administration - $85
$85 is used for the City Council, City Attorney, City Administration,
FRUIT
HEIGHTS and maintenance of City facilities.
CITY
.COM NUMBERS ARE BASED ON FY 2022-2023 BUDGET AND PROPOSED TAX RATE
WITH TNT WITHOUT TNT
2022-2023 Proposed 2022-2023 Proposed 2021-2022 UTD Actual 2021-2022 Approved
GENERAL FUND
Taxes
General Property Taxes 1,267,619.00 1,053,935.00 $ 1,095,857.00 $ 1,000,000.00
Fees in Lieu $ 45,000.00 $ 45,000.00 $ 44,961.00 $ 55,000.00
Delinquent Prior Years Taxes $ 10,000.00 $ 10,000.00 $ 12,250.00 $ 15,000.00
General Sales and Use Tax $ 1,000,000.00 $ 1,000,000.00 $ 786,841.00 $ 850,000.00
TOTAL $ 2,322,619.00 $ 2,108,935.00 $ 1,939,909.00 $ 1,920,000.00
Licenses and Permits
Business Licenses and permits $ 3,200.00 $ 3,200.00 $ 2,670.00 $ 3,000.00
Building Permit Fees $ 45,000.00 $ 45,000.00 $ 61,575.00 $ 40,000.00
Excavation Fee $ 1,200.00 $ 1,200.00 $ 1,380.00 $ 1,000.00
Cable Rent & Franchise Fees $ 120,000.00 $ 120,000.00 $ 127,772.00 $ 120,000.00
TOTAL $ 169,400.00 $ 169,400.00 $ 193,397.00 $ 164,000.00
Intergovernmental Revenue
State Grants $ - $ -
State Liquor Allotment $ - $ -
County Local Option Tax $ 85,000.00 $ 85,000.00 $ 73,700.00 $ 75,000.00
TOTAL $ 85,000.00 $ 85,000.00 $ 73,700.00 $ 75,000.00
Charges for Service
Subdivision/Engineering Fees $ 20,000.00 $ 20,000.00 $ 36,161.00 $ 10,000.00
Inspections Fees $ 35,000.00 $ 35,000.00 $ 40,648.00 $ 35,000.00
Park & Reservation Fees $ 1,500.00 $ 1,500.00 $ 2,720.00 $ 1,500.00
Admin Cost Share-Water Fund $ 34,800.00 $ 34,800.00 $ 17,910.00 $ 23,880.00
Admin Cost Share- Sewer Fund $ 17,400.00 $ 17,400.00 $ 10,035.00 $ 13,380.00
Admin Cost Share-Storm Drain $ 17,400.00 $ 17,400.00 $ 10,035.00 $ 13,380.00
Admin Cost Share-Solid Waste $ 17,400.00 $ 17,400.00 $ 10,035.00 $ 13,380.00
BLDG Cost Share-Water Fund $ 8,880.00 $ 8,880.00 $ 5,103.00 $ 6,804.00
BLDG Cost Share-Sewer Fund $ 8,880.00 $ 8,880.00 $ 5,103.00 $ 6,804.00
BLDG Cost Share-Storm Drain $ 8,880.00 $ 8,880.00 $ 5,103.00 $ 6,804.00
BLDG Cost Share-Solid Waste $ 8,880.00 $ 8,880.00 $ 5,103.00 $ 6,804.00
TOTAL $ 179,020.00 $ 179,020.00 $ 147,956.00 $ 137,736.00
Miscellaneous
Interest Earnings $ 8,750.00 $ 8,750.00 $ 6,500.00 $ 10,000.00
Sidewalk, C&G Reimbursement $ - $ -
Pandemic Response $ 18,276.00 $ -
Fees from Rent of Building $ 2,200.00 $ 2,200.00 $ 1,810.00 $ 1,200.00
Youth Rec Prog - Registrations $ - $ -
Youth Rec Prog - Sponsorships $ - $ -
Youth Council Contributions $ - $ -
Sundry Revenues $ 35,000.00 $ 35,000.00 $ 122,404.00 $ 30,000.00
TOTAL $ 45,950.00 $ 45,950.00 $ 148,990.00 $ 41,200.00
Contributions and Transfers
Prior Year Surplus Road Funds $ - $ -
Prior Year Surplus General Fund $ - $ -
Beg. Gen Fund Bal to be Appropriate $ - $ -
Transfer from Capital Projects $ - $ - $ - $ -
TOTAL $ - $ - $ - $ -
TOTAL REVENUE $ 2,801,989.00 $ 2,588,305.00 $ 2,503,952.00 $ 2,337,936.00
Legislature
Salaries - Mayor and Council $ 38,500.00 $ 38,500.00 $ 25,875.00 $ 36,600.00
Employee Benefits $ 3,675.00 $ 3,675.00 $ 1,979.00 $ 3,500.00
Public Notices $ - $ - $ 56.00 $ -
Travel, Education $ 3,000.00 $ 3,000.00 $ 1,765.00 $ 3,000.00
Office Supplies/Expenses $ - $ - $ - $ -
Equipment/Supplies $ - $ - $ 1,249.00 $ -
TOTAL $ 45,175.00 $ 45,175.00 $ 30,924.00 $ 43,100.00
City Manager
Salaries & Wages $ 94,650.00 $ 94,650.00 $ 71,168.00 $ 90,000.00
Employee Benefits $ 50,000.00 $ 50,000.00 $ 36,999.00 $ 55,000.00
Books/Subscriptions $ 175.00 $ 175.00 $ - $ 175.00
Travel, Education $ 200.00 $ 200.00 $ 250.00 $ 150.00
Professional & Tech Services $ 5,000.00 $ 5,000.00 $ 3,100.00 $ 5,000.00
TOTAL $ 150,025.00 $ 150,025.00 $ 111,517.00 $ 150,325.00
Treasurer
Salaries & Wages $ 44,616.00 $ 44,616.00 $ 32,921.00 $ 38,000.00
Employee Benefits $ 30,000.00 $ 30,000.00 $ 20,637.00 $ 32,000.00
Books/Subscriptions $ 75.00 $ 75.00 $ - $ 75.00
Travel, Education $ 756.00 $ 756.00 $ - $ 756.00
Mileage $ 150.00 $ 150.00 $ - $ 150.00
TOTAL $ 75,597.00 $ 75,597.00 $ 53,558.00 $ 70,981.00
Deputy Recorder
Salaries & Wages $ 21,850.00 $ 21,850.00 $ 17,352.00 $ 16,000.00
Employee Benefits $ 1,800.00 $ 1,800.00 $ 1,368.00 $ 1,500.00
Books/Subscription/Member $ 75.00 $ 75.00 $ 120.00 $ 50.00
Travel, Education $ - $ - $ - $ -
Mileage $ - $ - $ - $ -
TOTAL $ 23,725.00 $ 23,725.00 $ 18,840.00 $ 17,550.00
Auditing
Professional & Tech Services $ 10,000.00 $ 10,000.00 $ - $ 9,000.00
TOTAL $ 10,000.00 $ 10,000.00 $ - $ 9,000.00
Attorney
Professional & Tech Services $ 30,000.00 $ 30,000.00 $ 17,193.00 $ 30,000.00
TOTAL $ 30,000.00 $ 30,000.00 $ 17,193.00 $ 30,000.00
City Hall Operations
Copier Lease Payment $ - $ -
Maint. Agreement - Copier $ 3,200.00 $ 3,200.00 $ 2,560.00 $ 3,200.00
Utilities $ 1,800.00 $ 1,800.00 $ 1,710.00 $ 1,500.00
Cleaning - Labor & Supplies $ 4,500.00 $ 4,500.00 $ 890.00 $ 4,500.00
Building Maintenance $ 75,000.00 $ 75,000.00 $ 3,319.00 $ 45,000.00
Misc. Expense $ 1,200.00 $ 1,200.00 $ 1,025.00 $ 600.00
Capital Outlay $ - $ -
TOTAL $ 85,700.00 $ 85,700.00 $ 9,504.00 $ 54,800.00
Emergency Preparedness
Travel & Education $ 1,000.00 $ 1,000.00 $ 999.00 $ 250.00
Equipment - Supplies & Maint. $ 1,200.00 $ 1,200.00 $ 231.00 $ 1,000.00
Capital Outlay - Equipment $ 7,375.00 $ -
TOTAL $ 2,200.00 $ 2,200.00 $ 8,605.00 $ 1,250.00
Non-Departmental
Salaries & Wages $ 66,560.00 $ 66,560.00 $ 37,680.00 $ 43,000.00
Benefits $ 38,500.00 $ 38,500.00 $ 30,106.00 $ 35,500.00
Books/Subscriptions $ 300.00 $ 300.00 $ 442.00 $ 2,500.00
Public Notices $ 1,800.00 $ 1,800.00 $ 1,003.00 $ 1,800.00
Office Supplies and Expense $ 4,000.00 $ 4,000.00 $ 2,512.00 $ 4,000.00
Equip - Supplies & Maintenance $ 1,800.00 $ 1,800.00 $ 839.00 $ 2,000.00
Utilities $ - $ -
Telephone $ 3,500.00 $ 3,500.00 $ 2,777.00 $ 5,000.00
Cellular Telephone $ 2,500.00 $ 2,500.00 $ 2,030.00 $ 3,500.00
Two Way Radios $ 1,500.00 $ 1,500.00 $ - $ -
Prof & Tech Services $ 80,000.00 $ 80,000.00 $ 106,045.00 $ 80,000.00
Fruit Heights Civic Committee $ 8,500.00 $ 8,500.00 $ 9,207.00 $ 8,500.00
Kaysville/Fruit Heights Civic $ 1,000.00 $ 1,000.00 $ (470.00) $ 1,000.00
Public Safety Supplies . .
Insurance $ 76,000.00 $ 76,000.00 $ 48,388.00 $ 70,000.00
Insurance/Life/AD&D $ 900.00 $ 900.00 $ 90.82 $ 900.00
Animal Control $ 20,000.00 $ 20,000.00 $ 13,027.00 $ 19,508.00
Miscellaneous Expense $ 6,800.00 $ 6,800.00 $ 9,252.00 $ 6,800.00
Vehicle Operations $ - $ -
Capital Outlay - Furnishings $ 6,000.00 $ 6,000.00 $ 2,298.00 $ 6,000.00
TOTAL $ 319,660.00 $ 319,660.00 $ 265,226.82 $ 290,008.00
Elections
Election Supplies $ 250.00 $ 250.00 $ 87.00 $ -
Election Services $ 8,000.00 $ 8,000.00 $ 7,358.00 $ 7,720.00
TOTAL $ 8,250.00 $ 8,250.00 $ 7,445.00 $ 7,720.00
Planning & Zoning
Salaries and Wages $ 9,000.00 $ 9,000.00 $ 5,547.00 $ 8,600.00
Employee Benefits $ 4,200.00 $ 4,200.00 $ 2,966.00 $ 4,700.00
Planning Commission $ 2,800.00 $ 2,800.00 $ 1,395.00 $ 2,640.00
Public Notices $ 500.00 $ 500.00 $ 271.00 $ 500.00
Travel & Education $ - $ -
Professional & Tech Services $ 45,000.00 $ 45,000.00 $ 40,557.00 $ 55,000.00
Contract Services $ 15,000.00 $ 15,000.00 $ 10,387.00 $ 25,000.00
TOTAL $ 76,500.00 $ 76,500.00 $ 61,123.00 $ 96,440.00
Police Department
Contract Services $ 213,000.00 $ 213,000.00 $ 152,262.00 $ 203,016.00
Narcotics Task Force $ 5,000.00 $ 5,000.00 $ 4,924.00 $ 5,000.00
TOTAL $ 218,000.00 $ 218,000.00 $ 157,186.00 $ 208,016.00
Fire Protection
Contract Services $ 315,000.00 $ 315,000.00 $ 342,733.00 $ 300,000.00
TOTAL $ 315,000.00 $ 315,000.00 $ 342,733.00 $ 300,000.00
Building Inspection/Public Works
Salaries and Wages $ 55,500.00 $ 55,500.00 $ 4,853.00 $ 8,000.00
Employee Benefits $ 30,500.00 $ 30,500.00 $ 2,595.00 $ 4,200.00
Contract Services $ 15,000.00 $ 15,000.00 $ 8,620.00 $ 15,000.00
Books/Subscriptions $ 200.00 $ 200.00 $ 832.00 $ 140.00
Travel & Education $ - $ -
Office Supplies and Expense $ - $ -
Prof & Tech Services $ - $ -
TOTAL $ 101,200.00 $ 101,200.00 $ 16,900.00 $ 27,340.00
Roadways
Salaries & Wages $ 41,000.00 $ 41,000.00 $ - $ 35,000.00
Employee Benefits $ 17,500.00 $ 17,500.00 $ - $ 15,000.00
Travel & Education $ 350.00 $ 350.00 $ 319.00 $ -
Equip - Supplies & Maintenance $ 4,700.00 $ 4,700.00 $ 3,757.00 $ 4,759.00
Utilities $ 18,000.00 $ 18,000.00 $ 13,000.00 $ 28,000.00
Professional & Technical $ 40,000.00 $ 40,000.00 $ 57,891.00 $ 42,000.00
Equipment Rental & Mileage $ - $ -
Road Patching - Supplies $ 40,000.00 $ 40,000.00 $ 11,966.00 $ 40,000.00
Road Maintenance $ 70,000.00 $ 70,000.00 $ 50,777.00 $ 70,000.00
Local Option Sales Tax $ - $ -
Public Safety - Snow Plowing $ 30,000.00 $ 30,000.00 $ 16,837.00 $ 30,000.00
Public Safety - Lights & Signs $ 50,000.00 $ 50,000.00 $ 52,645.00 $ 70,000.00
Vehicle Maintenance $ 20,000.00 $ 20,000.00 $ 29,025.00 $ 38,000.00
Vehicle Replacement $ - $ -
Capital Outlay $ - $ -
TOTAL $ 331,550.00 $ 331,550.00 $ 236,217.00 $ 372,759.00
City Parks
Employee $ 45,000.00 $ 45,000.00 $ 38,560.00 $ 45,000.00
Seasonal Employee(s) $ 26,000.00 $ 26,000.00 $ 36,764.00 $ 40,000.00
Employee Benefits $ 50,000.00 $ 50,000.00 $ 37,110.00 $ 35,000.00
Travel & Education $ 300.00 $ -
Office Supplies and Expense $ 10.00 $ -
Equip - Supplies and Maint $ 65,000.00 $ 65,000.00 $ 13,213.00 $ 65,000.00
Park Facilities - Repair $ 15,000.00 $ 15,000.00 $ 36,421.00 $ 6,000.00
Utilities $ 4,000.00 $ 4,000.00 $ 4,696.00 $ 4,000.00
Professional & Tech Services $ 25,000.00 $ 25,000.00 $ 1,384.00 $ 40,000.00
Equipment Rental $ 3,000.00 $ 3,000.00 $ 3,127.00 $ 1,500.00
Haight's Creek Irrigation $ 8,000.00 $ 8,000.00 $ 7,736.00 $ 7,500.00
Vehicle Maintenance $ 20,000.00 $ 20,000.00 $ 29,071.00 $ 38,000.00
Vehicle Replacement $ - $ -
Capital Outlay - Equipment $ 145,000.00 $ 145,000.00 $ - $ 145,000.00
TOTAL $ 406,000.00 $ 406,000.00 $ 208,392.00 $ 427,000.00
Youth Recreation
Travel, Education $ - $ -
Uniforms $ 800.00 $ 800.00 $ - $ 800.00
Youth Council Misc. Expenses $ 1,750.00 $ 1,750.00 $ 872.00 $ 1,500.00
TOTAL $ 2,550.00 $ 2,550.00 $ 872.00 $ 2,300.00
Disaster Response
Employees $ 10,800.00
Benefits $ 7,476.00
Office Supplies & Expense
Professional & Technical
Special Public Safety
Misc. Supplies & Equipment
Contract Services
Capital Projects
TOTAL $ 18,276.00
Contributions & Transfers
Unallocated Fund Balance $ - $ - $ 229,347.00
Cont. to Vehicle & Equipment $ - $ -
Cont. to Class "C" Road Fund $ 200,000.00 $ 200,000.00 $ - $ -
Cont. to Capital Project Fund $ 400,857.00 $ 187,173.00 $ - $ -
Cont. to Water Fund $ - $ -
TOTAL $ 600,857.00 $ 387,173.00 $ - $ 229,347.00
TOTAL EXPENDATURES $ 2,801,989.00 $ 2,588,305.00 $ 1,221,778.82 $ 2,337,936.00
TOTAL FUND REVENUES $ 2,801,989.00 $ 2,588,305.00 $ 2,503,952.00 $ 2,337,936.00
TOTAL FUND EXPENDITURES $ 2,801,989.00 $ 2,588,305.00 $ 1,221,778.82 $ 2,337,936.00
NET REVENUE OVER (EXPENDITURES) $ - $ - $ 1,282,173.18 $ -
Community Development $ 215,950.00 1821 $ 118.59
Public Safety $ 535,200.00 1821 $ 293.90
Community Services $ 408,550.00 1821 $ 224.35
Streets Funding $ 411,550.00 1821 $ 226.00
$ 862.85
CAPITAL PROJECTS FUND
FUND BALANCES
Reserved for Park Impact Fees
Restricted for Transportation Fees $ 296,843.00 $ 147,641.00
Unrestricted, Unassigned $ 2,438,965.00 $ 1,959,955.00
Grants-State
Revenues - Source 36
Interest Earnings $ 9,000.00 $ 9,000.00 $ 6,350.00 $ 8,000.00
Trail Donations $ - $ -
Playground Donations
TOTAL $ 9,000.00 $ 9,000.00 $ 6,350.00 $ 8,000.00
Revenues - Source 37
Parks & Trails Impact Fees $ 13,380.00 $ 13,380.00 $ 10,420.00 $ 13,380.00
Transportation Utility Fund $ 180,000.00 $ 180,000.00 $ 163,203.00 $ 175,000.00
TOTAL $ 193,380.00 $ 193,380.00 $ 173,623.00 $ 188,380.00
OTHER Revenue - Source 38
Cont. from General Fund $ 400,857.00 $ 187,173.00 $ - $ 387,184.00
Cont. from Developers $ - $ -
Contributions $ 332,950.00 $ 332,950.00 $ - $ -
Use of Impact Fees $ - $ -
Use of Fund Balance $ 864,670.00 $ 864,670.00 $ - $ -
TOTAL $ 1,598,477.00 $ 1,384,793.00 $ - $ 387,184.00
TOTAL REVENUE $ 1,800,857.00 $ 1,587,173.00 $ 179,973.00 $ 583,564.00
Unallocated Fund Balance $ - $ 552,101.00
TOTAL $ - $ 552,101.00
Capital Projects
Prior Years Misc. Projects $ - $ -
Sidewalk Replacement $ 50,000.00 $ 50,000.00 $ - $ 31,463.00
Parking Lot $ 65,000.00 $ 65,000.00
Cemerery (Phase 1) $ 400,857.00 $ 187,173.00 $ - $ -
650 N/Quail Ridge $ 1,085,000.00 $ 1,085,000.00 $ - $ -
East Bench Park $ - $ -
Country Lane Sidewalk $ 200,000.00 $ 200,000.00 $ - $ -
Transfer to Water Fund 51 $ - $ -
Transfer to Storm Wtr Fund 55
TOTAL $ 1,800,857.00 $ 1,587,173.00 $ - $ 31,463.00
TOTAL EXPENDITURES $ 1,800,857.00 $ 1,587,173.00 $ - $ 583,564.00
TOTAL FUND REVENUE $ 1,800,857.00 $ 1,587,173.00 $ 179,973.00 $ 583,564.00
TOTAL FUND EXPENDITURES $ 1,800,857.00 $ 1,587,173.00 $ - $ 583,564.00
NET REVENUE OVER EXPENDITURES $ - $ - $ 179,973.00 $ -
CLASS "C" ROAD FUND
FUND BALANCE
Class C Roads (Current Balance) $ 301,561.00
Intergovernmental Revenue
Class "C" Road Fund Allotments $ 230,000.00 $ 230,000.00 $ 214,920.00 $ 215,000.00
TOTAL $ 230,000.00 $ 230,000.00 $ 214,920.00 $ 215,000.00
OTHER REVENUE
Interest Earnings $ 1,200.00 $ 1,200.00 $ 1,093.00 $ 1,200.00
Antic Use of Fund Balance $ 98,800.00 $ 98,800.00 $ - $ 271,300.00
$ - $ -
TOTAL $ 100,000.00 $ 100,000.00 $ 1,093.00 $ 272,500.00
CONTRIBUTIONS & TRANSFERS
Contributions from Gen. Fund $ - $ 152,500.00
Contributions from Capital Projects Fund $ 200,000.00 $ 200,000.00 $ - $ -
TOTAL $ 200,000.00 $ 200,000.00 $ - $ 152,500.00
TOTAL REVENUE $ 530,000.00 $ 530,000.00 $ 216,013.00 $ 640,000.00
Gen Fund Summary Expenditures
Road Maintenance $ 80,000.00 $ 80,000.00 $ 56,892.00 $ 140,000.00
Roadway Improv-Overlays $ 250,000.00 $ 250,000.00 $ 372,529.00 $ 500,000.00
TOTAL $ 330,000.00 $ 330,000.00 $ 429,421.00 $ 640,000.00
UNALLOCATED TO FUND BAL. $ 200,000.00 $ 200,000.00
TOTAL $ 200,000.00 $ 200,000.00
TOTAL EXPENDITURES $ 530,000.00 $ 530,000.00 $ 429,421.00 $ 640,000.00
TOTAL FUND REVENUE $ 530,000.00 $ 530,000.00 $ 216,013.00 $ 640,000.00
TOTAL FUND EXPENDITURES $ 530,000.00 $ 530,000.00 $ 429,421.00 $ 640,000.00
NET REVENUE OVER EXPENDITURES $ - $ - $ (213,408.00) $ -
2022-23 B&C ROAD PROJECTS
Chip Seal $ 30,000.00 $ 30,000.00
Crack Seal $ 50,000.00 $ 50,000.00 $ 50,000.00 $ 50,000.00
Overlay $ 160,000.00 $ 160,000.00 $ 350,000.00 $ 350,000.00
Sidewalk, Curb, & Gutter $ 80,000.00 $ 80,000.00 $ 100,000.00 $ 100,000.00
TOTAL $ 320,000.00 $ 320,000.00 $ 500,000.00 $ 500,000.00
IRRIGATION WATER FUND
REVENUE
Annual Maint. Fee $ 12,500.00 $ 12,500.00 $ - $ 12,500.00
Interest Earnings $ - $ - $ - $ -
Special Assessments $ 3,500.00 $ 3,500.00 $ - $ 3,500.00
Use of Fund Balance $ 159,000.00 $ 159,000.00 $ - $ -
TOTAL $ 175,000.00 $ 175,000.00 $ - $ 16,000.00
EXPENDITURES
Equip - Supplies & Maintenance $ 175,000.00 $ 175,000.00 $ - $ 8,000.00
Prof & Tech Services $ - $ - $ - $ -
TOTAL $ 175,000.00 $ 175,000.00 $ - $ 8,000.00
Fund Transfers
Unallocated to fund Balance $ - $ - $ - $ 8,000.00
Transfer to Fund 51 $ - $ - $ - $ -
TOTAL $ - $ - $ - $ 8,000.00
TOTAL EXPENDITURES $ 175,000.00 $ 175,000.00 $ - $ 16,000.00
NET REVENUE OVER EXPENDITURES $ - $ - $ - $ -
WATER FUND
FUND BALANCES
Reserved Water Impact Fees $ 368,481.00 $ 343,934.00
Unrestricted, Unassigned $ 929,753.00 $ 612,800.00
ARPA $ 1,000,000.00
COVID-19 $ 736,259.00
Enterprise Revenue
Water Sales $ 960,000.00 $ 960,000.00 $ 876,884.00 $ 976,600.00
Culinary Water Impact Fee $ 45,582.00 $ 45,582.00 $ 31,907.00 $ 54,698.00
Water Connection Fee $ 680.00 $ 1,000.00
TOTAL $ 1,005,582.00 $ 1,005,582.00 $ 909,471.00 $ 1,032,298.00
OTHER Revenue
Interest Earnings $ 5,000.00 $ 5,000.00 $ 2,944.00 $ 5,000.00
Contributed Revenues $ - $ - $ - $ -
Sale of Supplies (Meters, Etc.) $ 1,500.00 $ 1,500.00 $ 2,495.00 $ 1,500.00
Miscellaneous Revenue $ - $ - $ - $ -
Use of Fund Balance $ - $ - $ - $ -
ARPA Grant $ 1,000,000.00 $ 1,000,000.00 $ - $ -
COVID-19 Grant $ 736,259.00 $ 736,259.00 $ - $ -
Contribution From Fund 49 $ - $ - $ - $ -
TOTAL $ 1,742,759.00 $ 1,742,759.00 $ 5,439.00 $ 6,500.00
TOTAL FUND REVENUE $ 2,748,341.00 $ 2,748,341.00 $ 914,910.00 $ 1,038,798.00
Source of Supply
Source of Supply Expense $ 294,271.00 $ 294,271.00 $ 277,621.00 $ 277,621.00
TOTAL $ 294,271.00 $ 294,271.00 $ 277,621.00 $ 277,621.00
Power to Pumping
Utilities $ 25,000.00 $ 25,000.00 $ 17,679.00 $ 25,000.00
TOTAL $ 25,000.00 $ 25,000.00 $ 17,679.00 $ 25,000.00
Purification
Purification Expense $ 2,500.00 $ 2,500.00 $ 1,954.00 $ 2,000.00
Professional & Tech. Services $ 2,000.00 $ 2,000.00 $ 504.00 $ 2,000.00
TOTAL $ 4,500.00 $ 4,500.00 $ 2,458.00 $ 4,000.00
Transmission & Distribution
Salaries & Wages $ 48,500.00 $ 48,500.00 $ 73,639.00 $ 87,000.00
Assistant $ 50,000.00 $ 50,000.00 $ 38,337.00 $ 42,500.00
Employee Benefits $ 31,500.00 $ 31,500.00 $ 47,074.00 $ 62,000.00
Assistant Benefits $ 15,000.00 $ 15,000.00 $ 10,132.00 $ 11,500.00
Standby Pay $ 6,000.00 $ 6,000.00 $ 4,390.00 $ 6,000.00
Standby Pay Benefits $ - $ -
Pension Expense
Books/Subscriptions/Memberships $ 2,000.00 $ 2,000.00 $ 2,313.00 $ 2,000.00
Travel & Education $ 5,000.00 $ 5,000.00 $ - $ 5,000.00
Office Supplies & Expenses $ 1,000.00 $ 1,000.00 $ - $ 1,000.00
Equip-Supplies & Maintenance $ 45,000.00 $ 45,000.00 $ 31,738.00 $ 45,000.00
BLDG Grounds - Supplies $ 50,000.00 $ 50,000.00 $ 119,463.00 $ -
Utilities
Telephone $ 2,200.00 $ 2,200.00 $ 1,731.00 $ 2,000.00
Professional & Tech Services $ 60,000.00 $ 60,000.00 $ 130,599.00 $ 40,000.00
Equipment Rental $ 3,200.00 $ 3,200.00 $ - $ 3,200.00
Water Study $ 3,200.00 $ 3,200.00 $ - $ 3,200.00
Road to Springs - Maintenance $ 4,500.00 $ 4,500.00 $ - $ 4,500.00
Special Public Safety Supplies $ 500.00 $ 500.00 $ - $ 500.00
Capital Outlay-Improvements $ 45,000.00 $ 45,000.00 $ - $ 28,000.00
Capital Outlay-Impact Fees $ - $ -
Capital Equipment $ - $ -
TOTAL $ 372,600.00 $ 372,600.00 $ 459,416.00 $ 343,400.00
Administration & General
Miscellaneous Expenses $ 3,500.00 $ 3,500.00 $ 2,796.00 $ 3,500.00
TOTAL $ 3,500.00 $ 3,500.00 $ 2,796.00 $ 3,500.00
OTHER
Contra Expense $ (15,175.00) $ -
Depreciation $ 175,000.00 $ 175,000.00 $ 132,340.00 $ 195,000.00
Unallocated $ 136,885.00 $ 136,885.00 $ - $ 13,593.00
Debt Service - Principal $ - $ -
Debt Service - Interest $ - $ -
Admin Costs - General Fund $ 34,800.00 $ 34,800.00 $ 17,910.00 $ 23,880.00
Cost Share of City Building $ 8,880.00 $ 8,880.00 $ 5,103.00 $ 6,804.00
Vehicle Replacement $ - $ -
Cost Share to Vehicle & Equipment $ 100,000.00 $ 100,000.00 $ 28,500.00 $ 38,000.00
TOTAL $ 455,565.00 $ 455,565.00 $ 168,678.00 $ 277,277.00
Capital Projects
Fire Hydrant Replacement $ 30,000.00 $ 30,000.00 $ 8,500.00 $ 30,000.00
Aging Infrastructure Replacement $ 1,562,905.00 $ 1,562,905.00 $ - $ -
Quail Ridge $ - $ -
$ - $ 78,000.00
TOTAL $ 1,592,905.00 $ 1,592,905.00 $ 8,500.00 $ 108,000.00
TOTAL EXPENDITURES $ 2,748,341.00 $ 2,748,341.00 $ 937,148.00 $ 1,038,798.00
TOTAL REVENUES $ 2,748,341.00 $ 2,748,341.00 $ 914,910.00 $ 1,038,798.00
TOTAL FUND EXPENDITURES $ 2,748,341.00 $ 2,748,341.00 $ 937,148.00 $ 1,038,798.00
Net Revenue over Expenditures $ - $ - $ (22,238.00) $ -
FY 21-22 Water Projects
TOTAL
Unrestricted Cash $ 440,694.00 $ 421,521.00
Restricted Cash
SEWER FUND
Enterprise Revenue
Sewer Service Charge $ 570,000.00 $ 570,000.00 $ 525,125.00 $ 565,000.00
Sewer Connection Fees $ - $ -
Ward Road Sewer Payments $ - $ -
Sanitary Sewer Recoupment $ - $ -
TOTAL $ 570,000.00 $ 570,000.00 $ 525,125.00 $ 565,000.00
OTHER Revenue
Interest Earnings $ 1,500.00 $ 1,500.00 $ 970.00 $ 1,500.00
Miscellaneous $ - $ -
Use of Fund Balance $ - $ -
TOTAL $ 1,500.00 $ 1,500.00 $ 970.00 $ 1,500.00
TOTAL REVENUES $ 571,500.00 $ 571,500.00 $ 526,095.00 $ 566,500.00
Sewage Treatment
Sewage Treatment Expenses $ 470,000.00 $ 470,000.00 $ 397,984.00 $ 530,000.00
TOTAL $ 470,000.00 $ 470,000.00 $ 397,984.00 $ 530,000.00
Administration & General
Miscellaneous Expenses $ 5,000.00 $ 5,000.00 $ 2,626.00 $ 15,000.00
TOTAL $ 5,000.00 $ 5,000.00 $ 2,626.00 $ 15,000.00
Maintenance & Repairs
Professional & Tech Services
Equip-Supplies & Maint $ - $ -
TOTAL $ - $ - $ - $ -
Contributions and Transfers
Admin Cost to General Fund $ 17,400.00 $ 17,400.00 $ 10,035.00 $ 13,380.00
Cost share of City Building $ 8,880.00 $ 8,880.00 $ 5,103.00 $ 6,804.00
Unallocated Funds $ - $ 1,316.00
Increase to Fund Balance $ 70,220.00 $ 70,220.00 $ - $ -
TOTAL $ 96,500.00 $ 96,500.00 $ 15,138.00 $ 21,500.00
TOTAL EXPENDITURES $ 571,500.00 $ 571,500.00 $ 415,748.00 $ 566,500.00
TOTAL FUND REVENUES $ 571,500.00 $ 571,500.00 $ 526,095.00 $ 566,500.00
TOTAL FUND EXPENDITURES $ 571,500.00 $ 571,500.00 $ 415,748.00 $ 566,500.00
Net Revenue over Expenditures $ - $ - $ 110,347.00 $ -
STORM WATER UTILITY FUND 55
FUND BALANCES
Restricted for Impact Fees $ -
Unrestricted, Unassigned $ 995,040.00 $ 626,860.00
Enterprise Revenue
Contributed Revenue
Storm Drain Fees $ 380,000.00 $ 380,000.00 $ 350,003.00 $ 375,000.00
Storm Drain Impact Fee $ 10,102.00 $ 10,102.00 $ 15,153.00 $ 10,102.00
TOTAL $ 390,102.00 $ 390,102.00 $ 365,156.00 $ 385,102.00
OTHER Revenue
Interest Earnings $ 3,500.00 $ 3,500.00 $ 2,153.00 $ 3,500.00
TOTAL $ 3,500.00 $ 3,500.00 $ 2,153.00 $ 3,500.00
Contributions & Transfers
Use of Fund Balance $ - $ - $ - $ -
Use of Impact Fees $ 128,975.00 $ 128,975.00
TOTAL $ 128,975.00 $ 128,975.00 $ - $ -
Contributions from OTHER
Capital Projects $ - $ -
TOTAL $ - $ - $ - $ -
TOTAL REVENUES $ 522,577.00 $ 522,577.00 $ 367,309.00 $ 388,602.00
Storm Water Utility Fund 55
Salaries & Wages $ 65,000.00 $ 65,000.00 $ 44,822.00 $ 58,500.00
Employee Benefits $ 44,000.00 $ 44,000.00 $ 32,745.00 $ 45,000.00
Pension Expense $ - $ -
Travel & Education $ 1,200.00 $ 1,200.00 $ 100.00 $ 1,200.00
Maintenance $ 200.00 $ 200.00 $ - $ 200.00
Professional & Tech Services $ 30,000.00 $ 30,000.00 $ 13,938.00 $ 30,000.00
Misc. Equipment $ 200.00 $ 200.00 $ 30.00 $ 200.00
County-State Storm Water Fees $ 2,500.00 $ 2,500.00 $ 2,306.00 $ 2,500.00
Engineering $ 1,000.00 $ 1,000.00 $ - $ 1,000.00
Maintenance / Repairs $ 2,500.00 $ 2,500.00 $ 578.00 $ 2,500.00
Construction Improvements $ - $ -
Miscellaneous Supplies $ 1,000.00 $ 1,000.00 $ 240.00 $ 1,000.00
Depreciation $ 65,000.00 $ 65,000.00 $ 44,480.00 $ 75,000.00
Contra Expense $ - $ -
Admin Costs to General Fund $ 17,400.00 $ 17,400.00 $ 10,035.00 $ 13,380.00
Cost Share City Building $ 8,880.00 $ 8,880.00 $ 5,103.00 $ 6,804.00
Vehicle Replacement $ - $ -
Cost Share to Vehicle Equipment $ 40,000.00 $ 40,000.00 $ 28,500.00 $ 38,000.00
Allocation to Fund Balance $ - $ 28,318.00
TOTAL $ 278,880.00 $ 278,880.00 $ 182,877.00 $ 303,602.00
Capital Projects
Curb & Gutter Replacement $ 25,000.00 $ 25,000.00 $ - $ -
UDOT Betterment $ - $ - $ - $ 85,000.00
650 N Quail ridge $ 218,697.00 $ 218,697.00 $ - $ -
TOTAL $ 243,697.00 $ 243,697.00 $ - $ 85,000.00
TOTAL EXPENDITURES $ 522,577.00 $ 522,577.00 $ 182,877.00 $ 388,602.00
TOTAL FUND REVENUE $ 522,577.00 $ 522,577.00 $ 367,309.00 $ 388,602.00
TOTAL FUND EXPENDITURES $ 522,577.00 $ 522,577.00 $ 182,877.00 $ 388,602.00
Net Revenue over Expenditures $ - $ - $ 184,432.00 $ -
FY 20-21 Storm Water Projects
TOTAL
Unrestricted Cash $ 442,816.00 $ 451,953.00
SOLID WASTE FUND
Enterprise Revenue
Solid Waste Collection Charge $ 410,000.00 $ 410,000.00 $ 376,337.00 $ 395,000.00
TOTAL $ 410,000.00 $ 410,000.00 $ 376,337.00 $ 395,000.00
OTHER Revenue
Interest Earnings $ 1,500.00 $ 1,500.00 $ 1,091.00 $ 2,000.00
Use of Fund Balance $ 9,780.00 $ 9,780.00 $ - $ 22,500.00
TOTAL $ 11,280.00 $ 11,280.00 $ 1,091.00 $ 24,500.00
TOTAL FUND REVENUE $ 421,280.00 $ 421,280.00 $ 377,428.00 $ 419,500.00
GEN FUND SUMMARY EXPEND.
Waste Disposal Costs $ 215,000.00 $ 215,000.00 $ 164,716.00 $ 215,000.00
Equip-Supplies & Maintenance $ - $ -
Waste Collection Costs $ 175,000.00 $ 175,000.00 $ 136,387.00 $ 175,000.00
Semi-Annual Clean up $ 2,000.00 $ 2,000.00 $ - $ 2,000.00
Miscellaneous Supplies $ 3,000.00 $ 3,000.00 $ 2,966.00 $ 7,316.00
Admin Cost - General Fund $ 17,400.00 $ 17,400.00 $ 10,035.00 $ 13,380.00
TOTAL $ 412,400.00 $ 412,400.00 $ 314,104.00 $ 412,696.00
Department 89
Cost Share of City Building $ 8,880.00 $ 8,880.00 $ 5,103.00 $ 6,804.00
TOTAL $ 8,880.00 $ 8,880.00 $ 5,103.00 $ 6,804.00
Contributions & Transfers
Allocated to Fund Balance $ - $ -
TOTAL $ - $ - $ - $ -
TOTAL EXPENDITURES $ 421,280.00 $ 421,280.00 $ 319,207.00 $ 419,500.00
TOTAL REVENUE $ 421,280.00 $ 421,280.00 $ 377,428.00 $ 419,500.00
TOTAL FUND EXPENDITURES $ 421,280.00 $ 421,280.00 $ 319,207.00 $ 419,500.00
Net Revenue over Expenditures $ - $ - $ 58,221.00 $ -
VEHICLE & EQUIPMENT FUND
FUND BALANCES
Unrestricted, Unassigned $ 686,943.00 $ 433,720.00
Other Revenue
Interest Earnings $ 2,000.00 $ 2,000.00 $ 1,688.00 $ 1,500.00
Gain on Sale of Assets $ - $ -
Sale of Vehicle & Equipment $ 175,250.00 $ 170,000.00
TOTAL $ 2,000.00 $ 2,000.00 $ 176,938.00 $ 171,500.00
Contributions & Transfers
Vehicle Replacement $ - $ -
Cost Share from General Fund $ 40,000.00 $ 40,000.00 $ 57,000.00 $ 76,000.00
Cost Share from Storm Water Fund $ 40,000.00 $ 40,000.00 $ 28,500.00 $ 38,000.00
Cost Share From Water Fund $ 100,000.00 $ 100,000.00 $ 28,500.00 $ 38,000.00
Anticipated Fund Balance Use $ 297,500.00 $ 297,500.00 $ - $ 250,500.00
Transfer from General Fund $ - $ -
TOTAL $ 477,500.00 $ 477,500.00 $ 114,000.00 $ 402,500.00
TOTAL REVENUES $ 479,500.00 $ 479,500.00 $ 290,938.00 $ 574,000.00
Maintenance - Building
Shop - Supplies/Propane/Etc. $ 6,500.00 $ 6,500.00 $ 15,364.00 $ 5,000.00
Utilities - Gas & Electricity $ 7,500.00 $ 7,500.00 $ 6,546.00 $ 7,000.00
Bldg. & Grounds - Repairs/Maint. $ 10,000.00 $ 10,000.00 $ 1,168.00 $ 12,000.00
Telephone $ 3,000.00 $ 3,000.00 $ 2,340.00 $ 3,000.00
TOTAL $ 27,000.00 $ 27,000.00 $ 25,418.00 $ 27,000.00
Operations Expense
Fuel $ 25,000.00 $ 25,000.00 $ 21,012.00 $ 20,000.00
Equipment Rental $ - $ -
TOTAL $ 25,000.00 $ 25,000.00 $ 21,012.00 $ 20,000.00
Maintenance & Repairs
Vehicle & Equip - Supplies & Maint $ 10,000.00 $ 10,000.00 $ 9,206.00 $ 15,000.00
Tools $ 3,000.00 $ 3,000.00 $ - $ 3,000.00
Trade in Backhoe/Frontend Loader $ 170,000.00 $ 170,000.00 $ 174,000.00 $ 171,000.00
Trade in Mini $ - $ -
Tires $ 7,000.00 $ 7,000.00 $ 957.00 $ 7,000.00
Equipment Rental $ 2,500.00 $ 2,500.00 $ - $ 2,500.00
Capital Outlay-Park Equip.
Capital Outlay-Vehicle & Equip $ 150,000.00 $ 150,000.00 $ 186,925.00 $ 170,000.00
Unallocated $ - $ 30,500.00
TOTAL $ 342,500.00 $ 342,500.00 $ 371,088.00 $ 399,000.00
Prof & Tech Services
TOTAL $ - $ -
OTHER
Depreciation $ 85,000.00 $ 85,000.00 $ 61,264.00 $ 128,000.00
Capitalized Assets $ (63,904.00) $ -
Interest Expense $ - $ -
TOTAL $ 85,000.00 $ 85,000.00 $ (2,640.00) $ 128,000.00
TOTAL EXPENDITURES $ 479,500.00 $ 479,500.00 $ 414,878.00 $ 574,000.00
TOTAL FUND REVENUE $ 479,500.00 $ 479,500.00 $ 290,938.00 $ 574,000.00
TOTAL FUND EXPENDITURES $ 479,500.00 $ 479,500.00 $ 414,878.00 $ 574,000.00
Net Revenue over Expenditures $ - $ - $ (123,940.00) $ -
Fruit Heights City
Truth
In Taxation
2022 Public Hearing
Property Taxes Explained
Property taxes can be a
difficult and frustrating topic
to understand.
For that reason, I want to
provide a brief explanation
and a few facts about property
taxes in Fruit Heights.
Property Taxes Explained
Who Determines My Property Value and How Much I Pay?
The County Assessor determines the value of your home.
In Utah, there is a 45% exemption on primary residential
properties. Homeowners only pay taxes on 55% of the
assessed value of their home.
If the County Assessor determines the value of a home is
$200,000, the owner pays taxes on that property as if it were
worth $110,000 (55% of the value). Commercial properties
and second homes are assessed taxes on 100% of the value.
Property Taxes Explained
Where Do Your Property Taxes Go? PROPERTY TAXES
Special
1 60% - About 60% of your property taxes go Services
to the Davis County School District Davis
County
2 40% - The remaining 40% is divided
School
between Davis County, Fruit Heights City Fruit District
and other Special Service Districts Heights
Property Taxes Explained
How Does Fruit Heights City Use my Property Tax Money?
Money collected from property taxes goes into the city's general fund
which pays for government services such as:
Fruit Heights General Fund Expenditures
• Road Maintenance & Construction
• Snow Removal
• Streetlight Repair and Maintenance
• Parks, Trails, and Cemetery
• Sidewalk, Curb, and Gutter Maintenance and Replacement
• Davis County Sheriff
• Farmington Fire
Property Taxes Explained
How Does Fruit Heights City Use my Property Tax Money?
In fiscal year 2022, Fruit Heights City will receive about $1,267,619 in general
fund property tax revenue. These property tax revenues cover only a
portion of what the city needs to provide necessary services.
Sales and use taxes, grants, fines and user fees cover the rest of the city's
general costs. Collectively, these funding sources enable the city to provide
necessary services to Fruit Heights City residents.
Property Taxes Explained
Increase In Home Value Doesn’t Mean Increase in Property Tax
The Davis County Auditor determines the Certified Tax Rate
based on the previous years assessed valuations across the Property Values
entire city and the amount of property tax received.
The tax rate changes as needed to guarantee cities earn
the same revenue for their budget as the year before.
Revenue is limited to the previous year’s budget,
Tax Rates
plus any new growth in the county.
As property values go up, the tax rate goes down.
Property Taxes Explained
Certified Tax Rate Will Fluctuate
The tax rate will go up or down as needed to arrive at that "same amount of tax" figure, which
will give the city a dependable, steady stream of revenue, matching that of the year before.
2021 2022
Property Value: $561,027 Property Value: $727,000
Rate: .001752 Rate: .001750
Property Example
Property Taxes Explained
Tax Rate and Revenue
$1,400,000.00 0.0025
$1,200,000.00
0.002
$1,000,000.00
0.0015
$800,000.00
$600,000.00
0.001
$400,000.00
0.0005
$200,000.00
$- 0
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Revenue Tax Rate
Property Taxes Explained
Didn’t Taxes Increase Last Year?
Why Another Increase?
Last year’s Truth in Taxation public hearing was to approve an increase
due to changes in paramedic services that have historically been
provided by the Davis County Sheriff’s Office.
This year’s increase is to help provide street maintenance, parks and
trails maintenance, public safety, and funding for cemetery
improvements.
Proposed Tax Increase Explained
Fruit Heights City has recently completed a
street scan that evaluates road conditions
throughout the City.
From this study, the City has identified and
prioritized several street projects ranging
from necessary road maintenance to
complete road reconstruction projects.
This study will help the city plan more
effectively on where road maintenance
dollars should be spent.
Proposed Tax Increase Explained
The HWY-89 project has created a need to provide additional off-street parking for the safety
of those that use Nicholls Park. As part of these changes, the City has developed a Master Plan
for Nicholls Park which
Includes a large
multi-use field,
improvements to the
baseball diamonds,
and upgrades to the
irrigation system.
Proposed Tax Increase Explained
On July 1, 2022, Fruit Heights City signed an
Emergency Services Contract with
Farmington Fire for Paramedic and Fire
Services. With Davis County Sheriff’s Office
no longer providing a paramedic services,
each fire department is now be responsible
to cover all increased costs, including new
equipment, vehicles, and salary for the
paramedic service.
Truth in Taxation
The only way a city can collect more property taxes
than allowed by the certified tax rate is to hold a
Truth in Taxation public hearing and make a case
for a tax increase. The city must do the following:
Enacted in 1985,
Truth in Taxation is
Publish an advertisement in the newspaper, Utah’s most
and a public hearing must be held taxpayer-friendly
law.
State the estimated increase in property
taxes that would be realized by the homeowner
What An Increase Means To Fruit Heights Residents
The Fruit Heights City tax on a $727,00 residence would increase from $581.78 to $699.74,
which is $117.96 per year.
The Fruit Heights City tax on a $727,000 business would increase from $1,057.79 to $1,272.25,
which is $214.46 per year.
If the proposed budget is approved, Fruit Heights City would increase its property tax budgeted
revenue by 20.28% above last year’s property tax budgeted revenue excluding eligible new growth.
What Happens Next?
DISCUSSION: The Mayor and City Council are here tonight to discuss the proposed increase,
and what questions and concerns you may have regarding the changes.
CONSIDERATION: The council can adopt the tax rate as proposed, modify the tax rate,
or elect to not raise the rate.
DECISION: The City Council will vote on the proposed increase at this meeting.
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