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Home My WebLink Aboutbocc.packet.12172014 - Certification of Mill Levies AGENDA ITEM SUMMARY REGULAR MEETING DATE: December 17, 2014 AGENDA ITEM TITLE: Certification of Mill Levies and Property Tax Revenues STAFF RESPONSIBLE: John Redmond, Debe Nelson and Tom Oken ISSUE STATEMENT: The County Treasurer is responsible for the collection of property tax revenues for each taxing district within the County. State statutes require that the County Commissioners annually ratify the rates and amounts of property taxation for all taxing districts within Pitkin County. BACKGROUND: It is the responsibility of each taxing district to conduct public hearings and to calculate the mill levies according to prevailing laws. Districts must adopt and submit their property tax levies to the County by December 15th and the County has until December 22nd to compile and certify the tax levies Property taxes are impacted by the mill levy rate and property values. Property tax revenues are calculated by multiplying the assessed valuation by the mill levy, then dividing by one thousand. The tax assessment for 2014 provides revenues for the 2015 budget based on property values for the 24 month period ending June 30, 2012. The 2015 budget only reflects the change in valuations based on additions and deletions to property and resulted in a .4% increase in property values. As always, abatements are tax refunds which may be added to the subsequent year’s levy. Total tax levies increased from $100,674,841 to $104,582,750 equaling $3,907,909 or 3.9% overall. Three voter approved increases accounted for the $1,627,801 of the increase with the remaining districts adhering to the districts’ guidelines as explained on the worksheet titled Comparative Schedule of Property Tax Support in Pitkin County. The three voter approved increases are: 1. The Ambulance district received voter approval to increase its levy to .501 mills from the TABOR levy of .225 mill or to $982,601 from $443,249. The voter approved mill anticipated future needs of the ambulance district including the potential for a new facility. A temporary credit of .102 mills or $200,050 was taken resulting in a net mill rate of .400 mills or $784,512. 2. The Town of Basalt issued debt for the redevelopment of the Roaring Fork Trailer park which was approved in the 2012 election. 3. In 2012, the Snowmass Wildcat Fire district asked the voters to approve an increase up to $800,000 and 3 mills. The district increased their levy by 1 mill in 2013. In 2015 they eliminated the 2 mill temporary credit which increased the property taxes $987,102 over the 2014 tax revenue. The Taxpayers’ Bill of Rights (TABOR) in the state constitution limits the increases to property tax revenues to the lesser of 1) growth and inflation or 2) revenue based on the prior year’s mill rate multiplied by the assessed valuation. The following are possible impacts to property tax support to various districts’ revenues:  Tabor compliant – Many districts have protected their maximum mill rate by taking a temporary credit in order to comply with the growth and inflation limit to the increase in property tax revenue. In these cases, the district’s budget for property tax revenue will meet the growth and inflation limits under TABOR, but the mill rate may increase.  Fixed mill rates – Some authorizing tax questions have allowed for a fixed mill rate. These districts saw a significant increase to tax support between 2008 and 2011, but will be collecting much lower revenues with the lower assessed values. The increases to property tax revenue for these districts will be small in non- revaluation years.  Debt - Levies supporting general obligation debt can increase to generate adequate revenue to repay the debt obligation, regardless of the mill or revenue limits.  Exempt – Some districts feel that their question eliminated them from both the rate and revenue limitations under TABOR.  Partially Exempt – Some districts have had elections to support some other activity (usually capital expenditures) resulting in a portion of the levy being exempt from TABOR limitations.  Election – The Ambulance District gained voter approval in 2014 to increase property taxes. In addition, the Snowmass-Wildcat Fire district increased its levy by 2 mills which was approved in the 2012 election and the Town of Basalt increased their debt service levy, approved in 2013, for the redevelopment of the Roaring Fork Trailer Park.  In all cases, total levy may exceed limits due to a levy allowed to recoup abatement refunds granted during 2014. LINK TO STRATEGIC PLAN: High Quality of Life – Each public entity provides services that add to various success factors of the strategic plan and provides mandated and essential services. Counties collect and disburse property taxes to improve efficiencies for taxpayers and taxing districts. KEY DISCUSSION ITEMS: The information provided will summarize property tax rates and revenues for each taxing district in Pitkin County. BUDGETARY IMPACT: There is no budgetary impact to this action. The Board has approved the budget and property tax for the County in prior resolutions. RECOMMENDED BOCC ACTION: Approve the Certification of Mill Levies and Property Tax Revenues as presented for 2014 property taxes collected in 2015. ATTACHMENTS: The attachments will be provided Wednesday and will include:  A brief memo discussing the changes to the total property taxes to be collected for all districts located in Pitkin County;  Property Tax Revenues by District – a pie chart showing the total property tax collections for Pitkin County summarized by type of service the district provides (i.e. schools, municipalities, fire, title 32 districts [water, sanitation districts and other small districts] and Pitkin County);  Chart showing property taxes and assessed valuations from 2000 to 2015. This chart shows that a small portion of the total property tax collections are retained by the County;  Comparative Schedule of Property Tax Support in Pitkin County – A worksheet that compares 2013 and 2014 assessed valuations, mill rate, and tax revenues (used for the 2014 and 2015 budget years); and  Certification of Mill Levies and Property Tax Revenues that is the required form that will be submitted to various state and local agencies. Schools,Basalt Library 41,802,142 40.0% AVH 7,284,244 7.0% Translator, Ambulance and Improvement Districts 1,564,140 1.5%Library District 3,641,537 3.5% Pitkin County - Open Space 9,786,858 9.4% Healthy Community Fund 2,093,083 2.0% Pitkin County Core Services 7,106,564 6.8% Title 32 Districts 11,344,935 10.8% Municipalities 12,092,259 11.5% Fire 7,866,988 7.5% PROPERTY TAX REVENUES BY DISTRICT to be collected in 2015 TOTAL PROPERTY TAX: $104,582,750 - TOTAL VALUATION: $2,599,004,220 Pitkin County receives 23.2% of total property tax 6.8% of total property tax funds the General Fund services $0$250,000,000$500,000,000$750,000,000$1,000,000,000$1,250,000,000$1,500,000,000$1,750,000,000$2,000,000,000$2,250,000,000$2,500,000,000$2,750,000,000$3,000,000,000$3,250,000,000$3,500,000,000$3,750,000,000 $0 $2 0 , 0 0 0 , 0 0 0 $4 0 , 0 0 0 , 0 0 0 $6 0 , 0 0 0 , 0 0 0 $8 0 , 0 0 0 , 0 0 0 $1 0 0 , 0 0 0 , 0 0 0 $1 2 0 , 0 0 0 , 0 0 0 $1 4 0 , 0 0 0 , 0 0 0 Ot h e r Di s t r i c t s Ot h e r Co u n t y Se r v i c e s OS T su p p o r t Co u n t y Co r e Se r v i c e s Su p p o r t As s e s s e d Va l u a t i o n Pr o p e r t y T a x Co l l e c t i o n s As s e s s e d V a l u a t i o n s Co u n t y Wi d e Pr o p e r t y Ta x e s Co m p a r e d to As s e s s e d Va l u a t i o n s COMPARITIVE SCHEDULE OF PROPERTY TAX SUPPORT IN PITKIN COUNTY % incr 2013 2014 in 2013 2014 2014 2014 2013 2013 INCREASE/LEGEND Valuation Valuation valuation LEVY LEVY TAX AMOUNT OF TOTAL TAX AMOUNT OF TOTAL DECREASE COUNTY-WIDE Pitkin County Gen, R&B, Welfare 2,599,004,220 2,609,828,700 0.4% 2.659 2.723 7,106,564 6.8% 6,910,752 6.8% 2.83% T TV Translator 2,599,004,220 2,609,828,700 0.4% 0.280 0.289 754,240 0.7% 727,721 0.7% 3.64% T Healthy Community Fund 2,599,004,220 2,609,828,700 0.4% 0.778 0.802 2,093,083 2.0% 2,022,025 2.0% 3.51% EX Open Space 2,599,004,220 2,609,828,700 0.4% 3.783 3.750 9,786,858 9.4% 9,832,033 9.7% -0.5% F County total 2,599,004,220 2,609,828,700 0.4% 7.500 7.564 19,740,745 18.9% 19,492,531 19.2% 1.3% * Colorado Mtn College 2,599,004,220 2,609,828,700 0.4% 3.997 3.997 10,431,485 10.0% 10,388,220 10.2% 0.4% F * Colo River Wtr Cons. Dist 2,599,004,220 2,609,828,700 0.4% 0.254 0.253 660,287 0.6% 660,147 0.7% 0.0% EX SUB TOTAL/COUNTY-WIDE 11,091,772 10.6% 11,048,367 10.9% 0.4% SCHOOL DISTRICTS Aspen 2,408,091,890 2,418,733,540 0.4% 9.333 9.297 22,486,965 21.5% 22,474,722 22.1% 0.1% * Roaring Fork 190,912,330 191,095,160 0.1% 42.445 42.149 8,054,470 7.7% 8,103,274 8.0% -0.6% SUB TOTAL/SCHOOL DISTRICT 30,541,435 29.2% 30,577,996 30.1% -0.1% LIBRARIES Pitkin County Library 2,433,350,700 2,443,984,400 0.4% 1.439 1.490 3,641,537 3.5% 3,501,592 3.4% 4.0% T * Basalt 165,653,520 165,844,300 0.1% 5.000 5.000 829,222 0.8% 828,268 0.8% 0.1% F,D SUB TOTAL/LIBRARIES 4,470,759 4.3% 4,329,860 4.3% 3.3% MUNICIPALITIES Aspen 1,238,989,610 1,243,266,980 0.3% 5.654 5.817 7,232,084 6.9% 7,005,247 6.9% 3.2% T,P * Basalt 47,072,890 46,373,670 -1.5% 7.560 9.881 458,218 0.4% 355,871 0.4% 28.8% EX,D,E Snowmass Village 477,253,780 478,473,450 0.3% 9.261 9.200 4,401,957 4.2% 4,419,847 4.4% -0.4% T,D,P 12,092,259 11.6% 11,780,965 11.6% 2.6% FIRE PROTECTION DISTRICTS Aspen 1,937,241,030 1,947,530,400 0.5% 1.477 1.476 2,874,555 2.8% 2,861,305 2.8% 0.5% F,D * Basalt 130,188,790 130,560,890 0.3% 8.981 8.962 1,170,086 1.1% 1,169,226 1.2% 0.1% F,D * Carbondale 24,938,330 24,930,320 0.0% 8.207 8.203 204,503 0.2% 204,669 0.2% -0.1% D Snowmass-Wildcat 491,635,550 491,822,250 0.0% 5.351 7.356 3,617,844 3.5% 2,630,742 2.6% 37.5% F, E SUB TOTAL/FIRE DIST 7,866,988 7.5%6,865,942 6.8% 14.6% HEALTH SERVICES Aspen Ambulance 1,951,031,280 1,961,279,130 0.5% 0.220 0.400 784,512 0.8% 429,227 0.4% 82.8% E Aspen Valley Hospital 2,574,065,890 2,584,898,380 0.4% 2.539 2.818 7,284,244 7.0% 6,535,553 6.4% 11.5% F,D SUB TOTAL/HEALTH SERVICES 8,068,756 7.7% 6,964,780 6.9% 15.9% WATER AND SANITATION DISTRICTS Aspen Consolidated San 1,640,000,830 1,649,768,310 0.6% 0.130 0.130 214,470 0.2% 213,200 0.2% 0.6% F * Basalt Sanitation 47,279,070 47,354,430 0.2% 3.041 2.998 141,968 0.1% 143,776 0.1% -1.3% D * Basalt Water Conservancy 223,860,350 226,270,790 1.1% 0.044 0.044 9,956 0.0% 9,850 0.0% 1.1% F Redstone Water and Sanitation Dis 6,311,010 6,202,840 -1.7% 22.029 23.645 146,666 0.1% 139,025 0.1% 5.5% D Snowmass Water and San 450,671,970 451,070,330 0.1% 2.414 2.414 1,088,884 1.0% 1,087,922 1.1% 0.1% F,D,E * West Divide Water Conserv 15,973,180 15,966,930 0.0% 0.041 0.039 623 0.0%655 0.0% -4.9% T White Horse Springs 22,323,450 22,567,470 1.1% 0.229 0.229 5,168 0.0% 5,112 0.0% 1.1% F METRO DISTRICTS Aspen Village Metro Dist 2,885,330 2,901,450 0.6% 103.061 103.061 299,026 0.3% 297,365 0.3% 0.6% EX Aspen Historic Park & Rec 2,408,091,890 2,418,733,540 0.4% 0.300 0.300 725,620 0.7% 722,428 0.7% 0.4% F Base Village Metro #1 2,874,520 2,858,120 -0.6% 43.500 43.500 124,328 0.1% 125,042 0.1% -0.6% F Base Village Metro #2 35,695,930 37,167,320 4.1% 43.500 43.500 1,616,778 1.6% 1,552,773 1.5% 4.1% F,D Brush Creek Metro Dist 17,236,590 17,296,240 0.3% 28.569 29.003 501,643 0.5% 492,432 0.5% 1.9% EX,D Crown Mountain Metro District 129,249,870 129,621,910 0.3% 2.494 2.458 318,611 0.3% 322,349 0.3% -1.2% F,D East Aspen Metropolitan Dist 231,522,090 230,427,830 -0.5% 0.395 0.410 94,475 0.1% 91,451 0.1% 3.3% T Five Trees Metro District 20,807,690 21,015,880 1.0% 17.177 18.000 378,286 0.4% 357,414 0.4% 5.8% EX Gateway Metro District 3,962,730 3,999,390 0.9% 22.740 22.740 90,946 0.1% 90,112 0.1% 0.9% F Highlands Commercial 4,920,670 4,976,060 1.1% 35.564 35.564 176,969 0.2% 174,999 0.2% 1.1% EX Highlands Residential 41,893,540 40,885,450 -2.4% 38.925 39.885 1,630,716 1.6% 1,630,706 1.6% 0.0% EX,D Holland Hills Metro District 2,617,170 2,622,710 0.2% 10.047 10.047 26,350 0.0% 26,295 0.0% 0.2% EX Holland Hills Metro District - Bond 2,740,450 2,745,990 0.2% 39.215 38.467 105,630 0.1% 107,467 0.1% -1.7% D Meadowood Metro District 16,731,530 16,717,810 -0.1% 31.310 31.260 522,600 0.5% 523,864 0.5% -0.2% EX,D Snowmass Village GID 38,570,450 40,025,440 3.8% 6.196 6.000 240,153 0.2% 238,983 0.2% 0.5% T Starwood Metropolitan District 55,068,190 55,114,000 0.1% 26.794 26.483 1,459,584 1.4% 1,475,497 1.5% -1.1% EX,D W/J Ranch Metro District 4,582,180 4,633,460 1.1% 48.500 48.500 224,723 0.2% 222,236 0.2% 1.1% F West Buttermilk Roads 32,728,180 33,919,820 3.6% 4.305 4.305 146,025 0.1% 140,895 0.1% 3.6% EX,D West Buttermilk Water 38,859,520 39,843,390 2.5% 9.900 9.900 394,450 0.4% 384,709 0.4% 2.5% EX,D SUB TOTAL/ WATER AND SAN DIST AND METRO DISTRICTS 10,684,648 10.2% 10,576,557 10.4% 1.0% GENERAL IMPROVEMENT DISTRICTS Redstone Ranch Acres 1,745,790 1,746,290 0.0% 4.905 4.978 8,693 0.0% 8,563 0.0% 1.5% T Twining Flats 2,402,060 2,471,540 2.9% 6.820 6.755 16,695 0.0% 16,382 0.0% 1.9% T,D SUB TOTAL/ IMP DIST 25,388 0.0% 24,945 0.0% 1.8% TOTAL TAX 104,582,750 100.0% 101,661,943 100.0% 2.9% TOTAL VALUATION 2,599,004,220 2,609,828,700 0.4% * Multi County District LEGEND T Levy complies with growth and inflation limitations under TABOR. May take tax credits or abatements into account. EX operating levy is exempt from TABOR provisions F Fixed levy and minimual changes in property values lower property values resulted in slight change in revenues P A portion of the levy is fixed D A portion of the levy supports debt and is not subject to T ABOR restrictions E Election passed to approve increase in levy 2014 Mill Levies and Property taxes-due in 2015 I:\Finance\mill\2015 budget\15 mill compare.xlsx 2015 Count y Numbe r ST A T E O F C O L O R A D O Di v i s i o n o f P r o p e r t y T a x a t i o n De p a r t m e n t o f L o c a l A f f a i r s 13 1 3 S h e r m a n S t r e e t , # 4 1 9 De n v e r , C o l o r a d o 8 0 2 0 3 Di s t r i b u t i o n Prepared b y Debe Nelson P r o p e r t y T a x A d m i n i s t r a t o r - 1 C O P Y D i v i s i o n o f L o c a l G o v e r n m e n t - 1 C O P Y Phone No. (970 ) 920-5229 S c h o o l F i n a n c e O f f i c e - 1 C O P Y A s s e s s o r - 1 C O P Y B o a r d o f C o u n t y C o m m i s s i o n e r s - 1 C O P Y Bu d g e t Y e a r 2 0 1 5 CE R T I F I C A T I O N O F L E V I E S A N D R E V E N U E S B Y PI T K I N CO U N T Y C O M M I S S I O N E R S Page 2 of 8 Pitkin County SU M M A R I E S NE T G E N O P E R A T I N G O R CO N T R A C T U A L O B L I G A T I O N S AS S E S S E D NE T T O T A L P R O G R A M B O N D R E D E M P T I O N VA L U A T I O N Ne a r e s t T e n Re v e n u e R e v e n u e R e v e n u e R e v e n u e R e v e n u e TY P E O F L E V Y Do l l a r s Do l l a r s D o l l a r s D o l l a r s D o l l a r s D o l l a r s SC H O O L S D i s t r i c t s … … … … … . . 2 , 6 0 9 , 8 2 8 , 7 0 0 $ 1 4 , 8 2 9 , 4 9 2 $ 1 5 , 6 3 1 , 7 2 1 $ 8 0 , 2 2 2 $ -$ 30,541,435 $ J u n i o r C o l l e g e s … … . . 2 , 6 0 9 , 8 2 8 , 7 0 0 $ 1 0 , 4 3 1 , 4 8 5 $ - $ - $ -$ 10,431,485 $ S u b - T o t a l S c h o o l s … . 25 , 2 6 0 , 9 7 7 $ 1 5 , 6 3 1 , 7 2 1 $ 8 0 , 2 2 2 $ -$ 40,972,920 $ LO C A L G O V E R N M E N T C o u n t i e s … … … … … . 2 , 6 0 9 , 8 2 8 , 7 0 0 $ 9 , 9 0 9 , 5 2 0 $ 9 , 7 8 6 , 8 5 8 $ 4 4 , 3 6 7 $ -$ 19,740,745 $ C i t i e s a n d T o w n s … . . 1 , 7 6 8 , 1 1 4 , 1 0 0 $ 7 , 0 2 2 , 2 3 3 $ 1 , 2 7 0 , 0 3 0 $ 4 2 , 0 8 3 $ 3,757,913 $ 12,092,259 $ Ti t l e 3 2 Lo c a l I m p r o v e m e n t & S e r v i c e 3 , 7 8 6 , 6 4 4 , 9 6 0 $ 7 , 2 3 1 , 1 3 5 $ 9 , 4 6 8 , 4 2 1 $ 3 6 , 0 1 9 $ -$ 20,452,860 $ Al l O t h e r Lo c a l I m p r o v e m e n t & S e r v i c e 1 2 , 1 5 5 , 4 2 8 , 1 5 0 $ 1 4 , 6 4 8 , 1 7 4 $ 5 , 1 5 7 , 3 8 7 $ 2 4 , 2 1 0 $ 368,867 $ 11,323,966 $ S u b - T o t a l L o c a l G o v e r n m e n t 38 , 8 1 1 , 0 6 2 $ 2 5 , 6 8 2 , 6 9 6 $ 1 4 6 , 6 7 9 $ 4,126,780 $ 63,609,830 $ TO T A L V A L U A T I O N & R E V E N U E : 2, 6 0 9 , 8 2 8 , 7 0 0 $ 6 4 , 0 7 2 , 0 3 9 $ 4 1 , 3 1 4 , 4 1 7 $ 2 2 6 , 9 0 1 $ 4,126,780 $ 104,582,750 $ CE R T I F I C A T I O N : ST A T E O F C O L O R A D O ) ) S S : CO U N T Y O F P I T K I N ) I N W I T N E S S W H E R E O F , I h a v e h e r e u n t o s e t m y h a n d a t A s p e n , C o l o r a d o , t h e 1 7 t h d a y o f D e c e m b e r , 2 0 1 4 . __ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Ro b e r t A . I t t n e r , J R . Ch a i r m a n , B o a r d o f C o u n t y C o m m i s s i o n e r s C E R T I F I C A T I O N O F L E V I E S A N D R E V E N U E R E F U N D / A B A T E M E N T C A P I T A L E X P E N D I T U R E S & C A T B U Y O U T OV E R R I D E S T R A N S P O R T A T I O N OTHER TOTAL ALL FUNDS I, G e o r g e N e w m a n , C h a i r m a n , B o a r d o f C o u n t y C o m m i s s i o n e r s o f P i t k i n C o u n t y , S t a t e o f C o l o r a d o , d o h e r e b y c e r t i f y t h a t t h e a b o v e a n d f o r e g o i n g a r e t r u e c o p i e s o f v a l u a t i o n s a s c e r t i f i e d t o C o u n t y C o m m i s s i o n e r s b y t h e C o u n t y A s s e s s o r , a n d l e v i e s a n d r e v e n u e are ce r t i f i e d t o t h e A s s e s s o r a n d P r o p e r t y T a x A d m i n i s t r a t o r b y t h e B o a r d o f C o u n t y C o m m i s s i o n e r s . Page 3 of 8 Pitkin County AS S E S S E D A ND C A T E G O R I C A L B U Y O U T ( 3 ) B O N D R E D E M P T I O N ( 5 ) - A B A T E M E N T S ( 7 ) S P E C I A L B U I L D I N G / T E C H N O L O G Y VA L U A T I O N ( 4 ) O V E R R I D E M I L L L E V Y ( 6 ) - T R A N S P O R T A T I O N (D P T u s e ) Ne a r e s t T e n Le v y Re v e n u e L e v y Re v e n u e L e v y Revenue Lev y Revenue Lev y Revenue (O N L Y ) Do l l a r s (M i l l s ) (D o l l a r s ) (M i l l s ) (D o l l a r s ) (M i l l s ) (Dollars)(Mills)(Dollars)(Mills)(Dollars) 1 1 8 3 ( 1 ) R E 1 J ( 1 ) 2 1 . 7 5 9 4 , 1 5 8 , 0 4 0 $ ( 3 ) 1 0 . 0 3 0 1 , 9 1 6 , 6 8 4 $ ( 5 ) 0 . 1 5 4 2 9 , 4 2 9 $ (7) -$ ** * R o a r i n g F o r k 1 9 1 , 0 9 5 , 1 6 0 $ ( 2 ) - $ ( 4 ) 1 0 . 2 0 6 1 , 9 5 0 , 3 1 7 $ ( 6 ) - $ (8) -$ 42.149 8,054,470 $ 2 6 4 0 ( 1 ) 4 . 4 1 2 1 0 , 6 7 1 , 4 5 2 $ ( 3 ) 2 . 9 5 5 7 , 1 4 7 , 3 5 8 $ ( 5 ) 0 . 0 2 1 5 0 , 7 9 3 $ (7) -$ ** * A s p e n 2 , 4 1 8 , 7 3 3 , 5 4 0 $ ( 2 ) - $ ( 4 ) 1 . 9 0 9 4 , 6 1 7 , 3 6 2 $ ( 6 ) - $ (8) -$ 9.297 22,486,965 $ (1 ) 1 4 , 8 2 9 , 4 9 2 $ ( 3 ) 9 , 0 6 4 , 0 4 2 $ ( 5 ) 8 0 , 2 2 2 $ (7) -$ TO T A L : 2, 6 0 9 , 8 2 8 , 7 0 0 $ ( 2 ) - $ ( 4 ) 6 , 5 6 7 , 6 7 9 $ ( 6 ) - $ (8) -$ xxx 30,541,435 $ (1 ) 1 1 8 1 - G a r f i e l d ( 1 ) 1 1 8 2 - E a g l e ~R e d u c t i o n i n l e v y s e t b y D O E . N e g a t i v e l e v y & d o l l a r AS S E S S E D (1 ) G E N E R A L O P E R A T I N G (3 ) C O N T R A C T U A L O B L I G A T I O N S (5 ) R E F U N D S / A B A T E M E N T S VA L U A T I O N (2 ) T E M P O R A R Y T A X C R E D I T (4 ) B O N D R E D E M P T I O N ( 6 ) O T H E R EXPENDITURE TOTAL ALL FUND S (D P T u s e ) Ne a r e s t T e n Le v y Re v e n u e L e v y Re v e n u e L e v y Revenue Lev y Revenue Lev y Revenue (O N L Y ) NA M E Do l l a r s (M i l l s ) (D o l l a r s ) (M i l l s ) (D o l l a r s ) (M i l l s ) (Dollars)(Mills)(Dollars)(Mills)(Dollars) (1 ) 3 . 9 9 7 1 0 , 4 3 1 , 4 8 5 $ ( 3 ) ( 5 ) Co l o r a d o M t n C o l l e g e 2 , 6 0 9 , 8 2 8 , 7 0 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 3.997 10,431,485 $ SC H O O L D I S T R I C T N A M E SC H O O L D I S T R I C T S (1 ) T O T A L P R O G R A M DE P T . O F E D U C A T I O N ( 2 ) T E M P 0 R A R Y T A X C R E D I T ~ (8) OTHER TOTAL ALL FUNDS LE G A L (7) CAPITAL JU N I O R C O L L E G E Page 4 of 8 Pitkin County AS S E S S E D T A X P A Y E R A P P R O V E D RE F U N D S / A B A T E M E N T S VA L U A T I O N EX E M P T F U N D S Ne a r e s t T e n Le v y Re v e n u e L e v y Re v e n u e L e v y Revenue Lev y Revenue (D P T u s e ) TY P E O F F U N D Do l l a r s (M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) 80 0 0 G e n e r a l 2 , 6 0 9 , 8 2 8 , 7 0 0 $ 3 . 0 7 7 8 , 0 3 0 , 4 4 3 $ - $ (C - 1 ) 0. 0 1 2 3 1 , 3 1 8 $ Te m p o r a r y T a x C r e d i t - 0 . 6 1 3 ( 1 , 5 9 9 , 8 2 5 ) $ (C - 2 ) -$ 2.476 6,461,936 $ 80 1 0 R o a d a n d B r i d g e 2 , 6 0 9 , 8 2 8 , 7 0 0 $ 0 . 2 2 8 5 9 5 , 0 4 1 $ -$ Te m p o r a r y T a x C r e d i t - 0 . 0 4 6 ( 1 2 0 , 0 5 2 ) $ 0.182 474,989 $ 80 2 0 P u b l i c W e l f a r e 2 , 6 0 9 , 8 2 8 , 7 0 0 $ 0 . 0 6 5 1 6 9 , 6 3 9 $ -$ Te m p o r a r y T a x C r e d i t 0 - $ 0.065 169,639 $ He a l t h y C o m m u n i t y F u n d 2 , 6 0 9 , 8 2 8 , 7 0 0 $ 0 . 8 0 2 2 , 0 9 3 , 0 8 3 $ 0 . 0 0 4 1 0 , 4 3 9 $ Te m p o r a r y T a x C r e d i t - 0 . 0 0 4 ( 1 0 , 4 3 9 ) $ 0.802 2,093,083 $ T. V . T r a n s l a t o r 2 , 6 0 9 , 8 2 8 , 7 0 0 $ 0 . 3 7 4 9 7 6 , 0 7 6 $ 0 . 0 0 1 2 , 6 1 0 $ Te m p o r a r y T a x C r e d i t - 0 . 0 8 6 ( 2 2 4 , 4 4 6 ) $ 0.289 754,240 $ Op e n S p a c e & T r a i l s 2 , 6 0 9 , 8 2 8 , 7 0 0 $ - $ 3 . 7 5 9 , 7 8 6 , 8 5 8 $ 0 . 0 0 0 - $ 2024 - 2003 GO Te m p o r a r y T a x C r e d i t 0 . 0 0 0 - $ -$ 3.750 9,786,858 $ 2030 - 2000 GO 2021 - 2001 GO TO T A L : 2, 6 0 9 , 8 2 8 , 7 0 0 $ (A ) 9, 9 0 9 , 5 2 0 $ (B ) 9, 7 8 6 , 8 5 8 $ (C ) 44,367 $ X XX 19,740,745 $ CO U N T Y P U R P O S E S (A ) ( B ) ( C ) GE N E R A L RE V E N U E OTHER* TOTAL ALL FUNDS *O t h e r l e v i e s , ( E X E M P T F R O M T H E 5 . 5 % L I M I T A T I O N ) s u c h a s r e i m b u r s e m e n t o f e x c e s s S t a t e A i d t o S c h o o l s a n d R e a p p r a i s a l C o s t s . ( N AM E M U S T B E F O O T N O T E D . ) Page 5 of 8 Pitkin County (3 ) C O N T R A C T U A L O B L I G A T I O N S * AS S E S S E D (1 ) G E N E R A L O P E R A T I N G (4 ) B O N D R E D E M P T I O N * ( 5 ) R E F U N D S / A B A T E M E N T S TOTAL ALL FUND S VA L U A T I O N (2 ) T E M P O R A R Y T A X C R E D I T ~ (L e v i e s a p p r o v e d a t e l e c t i o n s ) EXPENDITURE ** (D P T u s e ) Ne a r e s t T e n Le v y Re v e n u e L e v y Re v e n u e L e v y Revenue Lev y Revenue Lev y Revenue (O N L Y ) CI T Y / T O W N N A M E Do l l a r s (M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) (1 ) 5 . 4 1 0 6 , 7 2 6 , 0 7 4 $ ( 3 ) - $ ( 5 ) 0 . 0 3 0 3 7 , 2 9 8 $ A s p e n 1 , 2 4 3 , 2 6 6 , 9 8 0 $ ( 2 ) - 0 . 2 7 3 ( 3 3 9 , 4 1 2 ) $ ( 4 ) - $ ( 6 ) 0 . 6 5 0 8 0 8 , 1 2 4 $ (7) -$ 5.817 7,232,084 $ (1 ) 5 . 8 0 2 2 6 9 , 0 6 0 $ ( 3 ) - $ ( 5 ) - $ Ba s a l t 4 6 , 3 7 3 , 6 7 0 $ ( 2 ) - $ ( 4 ) 4. 0 7 9 18 9 , 1 5 8 $ ( 6 ) - $ (7) -$ 9.881 458,218 $ (1 ) 0 . 7 6 8 3 6 7 , 4 6 8 $ ( 3 ) - $ ( 5 ) 0 . 0 1 0 4 , 7 8 5 $ Sn o w m a s s V i l l a g e 4 7 8 , 4 7 3 , 4 5 0 $ ( 2 ) - 0 . 0 0 2 ( 9 5 7 ) $ ( 4 ) 2 . 2 5 9 1 , 0 8 0 , 8 7 2 $ ( 6 ) 0 . 7 4 7 3 5 7 , 4 2 0 $ (7) 5.000 2,392,367 $ 9.200 4,401,957 $ (6 ) 0 . 4 1 8 2 0 0 , 0 0 2 $ (1 ) 7, 3 6 2 , 6 0 2 $ (3 ) - $ (5 ) 42,083 $ TO T A L : 1, 7 6 8 , 1 1 4 , 1 0 0 $ (2 ) (3 4 0 , 3 6 9 ) $ (4 ) 1, 2 7 0 , 0 3 0 $ (6 ) 1,365,546 $ (7)2,392,367 $ xxx 12,092,259 $ 29-1-301(1.2), CRS *A l l e n t r i e s i n t h e c o l u m n M U S T b e a p p r o v e d a t e l e c t i o n . ** E l e c t i o n g e n e r a l l y n o t r e q u i r e d ( s o m e e n t i t y - s p e c i f i c e x c e p t i o n s ) ; i n c l u d e s c a p i t a l e x p e n d i t u r e s a p p r o v e d u n d e r 2 9 - 1 - 3 0 1 ( 1 . 2 ) C . R . S . ** * O t h e r s p e c i a l f u n d l e v i e s e x e m p t f r o m t h e 5 . 5 % s t a t u t o r y r e v e n u e l i m i t a t i o n . ( N A M E M U S T B E F O O T N O T E D ) . CI T I E S A N D T O W N S (7) CAPITAL (6) OTHER *** ~N e g a t i v e l e v y & d o l l a r ( T e m p o r a r y t a x c r e d i t m u s t g o h e r e . I f t h e e n t i t y a p p l i e d i t t o a c o m p o n e n t l e v y o t h e r t h a n G e n e r a l O p e ra t i n g , p l e a s e f o o t n o t e . ) Page 6 of 8 (3 ) C O N T R A C T U A L O B L I G A T I O N S * AS S E S S E D (1 ) G E N E R A L O P E R A T I N G (5 ) R E F U N D S / A B A T E M E N T S VA L U A T I O N (2 ) T E M P O R A R Y T A X C R E D I T ~ (L e v i e s a p p r o v e d a t e l e c t i o n ) CAPITAL EXPENDITURE ** (D P T u s e ) Ne a r e s t T e n Le v y Re v e n u e L e v y Re v e n u e L e v y Revenue Lev y Revenue Lev y Revenue (O N L Y ) DI S T R I C T N A M E Do l l a r s (M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) As p e n F i r e P r o t e c t i o n 1 , 9 4 7 , 5 3 0 , 4 0 0 $ ( 1 ) 0 . 8 7 4 1 , 7 0 2 , 1 4 2 $ ( 5 ) 0 . 0 0 8 1 5 , 5 8 0 $ (2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 1.476 2,874,555 $ bo n d d a t e =SE R I E S 2 0 0 6 ( 4 ) 0 . 5 9 4 1 , 1 5 6 , 8 3 3 $ (1 ) 2 3 . 0 1 7 9 4 1 , 0 6 0 $ ( 5 ) - $ As p e n H i g h l a n d s R e s M e t r o 4 0 , 8 8 5 , 4 5 0 $ ( 2 ) - $ ( 3 ) - $ ( 6 ) - $ (7) -$ 39.885 1,630,716 $ bo n d d a t e = De c e m b e r 1 , 2 0 1 3 ( 4 ) 1 6 . 8 6 8 6 8 9 , 6 5 6 $ te r m i n y e a r s = 10 (1 ) 1 . 3 6 2 3 , 5 2 0 , 6 3 2 $ ( 3 ) - $ ( 5 ) - $ As p e n V a l l e y H o s p i t a l 2 , 5 8 4 , 8 9 8 , 3 8 0 $ ( 2 ) - $ ( 4 ) 1 . 4 5 6 3 , 7 6 3 , 6 1 2 $ ( 6 ) - $ (7) -$ 2.818 7,284,244 $ bo n d d a t e 1 2 / 1 5 / 1 0 t e r m i n y e a r s = 2 0 (1 ) 8 . 0 0 0 1 , 0 4 4 , 4 8 7 $ ( 5 ) 0 . 0 5 2 6 , 7 8 9 $ Ba s a l t & R u r a l F i r e 1 3 0 , 5 6 0 , 8 9 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 8.962 1,170,086 $ bo n d d a t e = Ma r c h 1 8 , 2 0 0 4 ( 4 ) 0 . 9 1 0 1 1 8 , 8 1 0 $ te r m i n y e a r s = 11 Ba s a l t L i b r a r y 1 6 5 , 8 4 4 , 3 0 0 $ ( 1 ) 2 . 6 1 0 4 3 2 , 8 5 4 $ ( 3 ) - $ ( 5 ) - $ (2 ) - $ ( 6 ) - $ (7) -$ 5.000 829,222 $ bo n d d a t e = Oc t o b e r 3 0 , 2 0 1 2 ( 4 ) 0 . 5 2 0 8 6 , 2 3 9 $ te r m i n y e a r s = 14 bo n d d a t e = De c e m b e r 3 1 , 2 0 0 6 ( 4 ) 1 . 8 7 0 3 1 0 , 1 2 9 $ te r m i n y e a r s = 20 (1 ) - $ ( 5 ) 0 . 0 1 2 5 6 8 $ Ba s a l t S a n i t a t i o n 4 7 , 3 5 4 , 4 3 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 2.998 141,968 $ bo n d d a t e = Se p t e m b e r 1 3 , 2 0 1 1 ( 4 ) 2 . 9 8 6 1 4 1 , 4 0 0 $ te r m i n y e a r s = 11 (1 ) 6 . 0 0 0 2 2 3 , 0 0 3 $ ( 3 ) - $ ( 5 ) - $ Ba s e V i l l a g e M e t r o D i s t # 2 3 7 , 1 6 7 , 3 2 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 43.500 1,616,778 $ bo n d d a t e 1 2 / 2 / 2 0 1 3 2 0 1 3 A (4 ) 3 7 . 5 0 0 1 , 3 9 3 , 7 7 5 $ te r m i n y e a r s = 3 0 bo n d d a t e 1 2 / 2 / 2 0 1 3 2 0 1 3 b 0. 0 0 0 te r m i n y e a r s = 3 0 (1 ) 1 5 . 0 9 7 2 6 1 , 1 2 1 $ ( 5 ) - $ Br u s h C r e e k M e t r o D i s t 1 7 , 2 9 6 , 2 4 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 29.003 501,643 $ bo n d d a t e = Ap r i l 2 9 , 2 0 0 4 ( 4 ) 1 3 . 9 0 6 2 4 0 , 5 2 2 $ te r m i n y e a r s = 15 (1 ) 1 . 9 3 3 6 5 , 5 6 7 $ ( 5 ) - $ Bu t t e r m i l k M e t r o D i s t r i c t - R o a d s 3 3 , 9 1 9 , 8 2 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 4.305 146,025 $ bo n d d a t e = De c e m b e r 1 , 2 0 1 1 ( 4 ) 2 . 3 7 2 8 0 , 4 5 8 $ te r m i n y e a r s = 10 (1 ) 2 . 3 0 6 9 1 , 8 7 9 $ ( 5 ) - $ Bu t t e r m i l k M e t r o D i s t r i c t - W a t e r 3 9 , 8 4 3 , 3 9 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 9.900 394,450 $ bo n d d a t e = De c e m b e r 1 , 2 0 1 1 ( 4 ) 7 . 5 9 4 3 0 2 , 5 7 1 $ te r m i n y e a r s = 10 (1 ) 5 . 9 0 3 1 4 7 , 1 6 4 $ ( 5 ) 0 . 0 4 2 1 , 0 4 7 $ Ca r b o n d a l e F i r e P r o t e c t i o n 2 4 , 9 3 0 , 3 2 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 8.203 204,504 $ bo n d d a t e = Ju n e 1 4 , 2 0 0 4 ( 4 ) 2 . 2 5 8 5 6 , 2 9 3 $ te r m i n y e a r s = 9 bo n d d a t e = Se p t e m b e r 2 7 , 2 0 0 7 ( 4 ) - $ te r m i n y e a r s = 6 (1 ) 1 . 0 0 0 1 2 9 , 6 2 2 $ ( 5 ) - $ Cr o w n M o u n t a i n P a r k & R e c D i s t r i c t 1 2 9 , 6 2 1 , 9 1 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 2.458 318,611 $ bo n d d a t e = Ma y 1 , 2 0 1 2 ( 4 ) 1 . 4 5 8 1 8 8 , 9 8 9 $ te r m i n y e a r s = 10 (1 ) - $ ( 5 ) - $ Ho l l a n d H i l l s M e t r o D i s t - B o n d 2 , 7 4 5 , 9 9 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 38.467 105,630 $ bo n d d a t e = De c e m b e r 2 0 , 2 0 1 2 ( 4 ) 3 8 . 4 6 7 1 0 5 , 6 3 0 $ te r m i n y e a r s = 9 (1 ) 9 . 7 9 8 1 6 3 , 8 0 1 $ ( 5 ) - $ Me a d o w o o d M e t r o p o l i t a n d i s t r i c t 1 6 , 7 1 7 , 8 1 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 31.260 522,599 $ bo n d d a t e = Ju l y 1 , 2 0 0 8 ( 4 ) 1 7 . 0 9 5 2 8 5 , 7 9 1 $ te r m i n y e a r s = 15 bo n d d a t e = De c e m b e r 1 5 , 2 0 0 9 ( 4 ) 4 . 3 6 7 7 3 , 0 0 7 $ te r m i n y e a r s = 15 (1 ) 4 . 8 8 2 3 0 , 2 8 2 $ ( 5 ) - $ Re d s t o n e W a t e r & S a n 6 , 2 0 2 , 8 4 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 23.645 146,666 $ bo n d d a t e = 19 9 8 ( 4 ) 5 . 6 4 0 3 4 , 9 8 4 $ te r m i n y e a r s = 19 bo n d d a t e = 20 1 1 ( 4 ) 1 3 . 1 2 3 8 1 , 4 0 0 $ te r m i n y e a r s = 21 (1 ) 2 . 4 1 2 1 , 0 8 7 , 9 8 2 $ ( 5 ) 0 . 0 0 2 9 0 2 $ Sn o w m a s s W a t e r & S a n 4 5 1 , 0 7 0 , 3 3 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 2.414 1,088,884 $ LO C A L I M P R O V E M E N T A N D S E R V I C E D I S T R I C T S TI T L E 3 2 S T A T U T O R Y D I S T R I C T S W I T H O N E O R M O R E B O N D L E V I E S (F o r e a c h b o n d , y o u m u s t s h o w t h e b o n d d a t e a n d n u m b e r o f y e a r s . S e e i n s t r u c t i o n s t o d e t e r m i n e t h e d i s t r i c t s a u t h o r i z e d b y T i t l e 32) (4 ) B O N D R E D E M P T I O N * (6)OTHER***TOTAL ALL FUNDS Page 7 of 8 Pitkin County (1 ) 1 9 . 9 5 9 1 , 1 0 0 , 0 2 0 $ ( 5 ) 0 . 2 0 2 1 1 , 1 3 3 $ St a r w o o d M e t r o p o l i t a n D i s t r i c t 5 5 , 1 1 4 , 0 0 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 26.483 1,459,584 $ bo n d d a t e = 20 1 2 A 1 0 / 1 2 ( 4 ) 3 . 2 1 0 1 7 6 , 9 1 6 $ te r m i n y e a r s = 9 bo n d d a t e = Ma r c h 1 , 2 0 0 8 ( 4 ) 3 . 1 1 2 1 7 1 , 5 1 5 $ te r m i n y e a r s = 18 Tw i n i n g F l a t s R o a d 2 , 4 7 1 , 5 4 0 $ ( 1 ) 2 . 7 6 9 6 , 8 4 4 $ ( 3 ) - $ ( 5 ) - $ (2 ) - 0 . 0 1 6 ( 4 0 ) $ ( 6 ) - $ (7) -$ 6.755 16,695 $ bo n d d a t e = Ju n e 9 , 2 0 0 6 ( 4 ) 4 . 0 0 2 9 , 8 9 1 $ te r m i n y e a r s = 10 (1 ) 7 , 2 3 1 , 1 7 5 $ ( 3 ) - $ ( 5 ) 3 6 , 0 1 9 $ TO T A L : 3, 7 8 6 , 6 4 4 , 9 6 0 $ (2 ) ( 4 0 ) $ ( 4 ) 9 , 4 6 8 , 4 2 1 $ ( 6 ) - $ (7) -$ xxx 20,452,860 $ ~N e g a t i v e l e v y & d o l l a r ( T e m p o r a r y t a x c r e d i t m u s t g o h e r e . I f t h e e n t i t y a p p l i e d i t t o a c o m p o n e n t l e v y o t h e r t h a n G e n e r a l O p e ra t i n g , p l e a s e f o o t n o t e . ) *A l l e n t r i e s i n t h e c o l u m n M U S T b e a p p r o v e d a t e l e c t i o n . ** E l e c t i o n g e n e r a l l y n o t r e q u i r e d ( s o m e e n t i t y - s p e c i f i c e x c e p t i o n s ) ; i n c l u d e s c a p i t a l e x p e n d i t u r e s a p p r o v e d u n d e r 2 9 - 1 - 3 0 1 ( 1 . 2 ) C . R . S . ** * O t h e r s p e c i a l f u n d l e v i e s e x e m p t f r o m t h e 5 . 5 % s t a t u t o r y r e v e n u e l i m i t a t i o n . ( N A M E M U S T B E F O O T N O T E D ) . Page 8 of 8 Piktin County A LL O T H E R L O C A L I M P R O V E M E N T & S E R V I C E D I S T R I C T S (3 ) C O N T R A C T U A L O B L I G A T I O N S * AS S E S S E D (1 ) G E N E R A L O P E R A T I N G (5 ) R E F U N D S / A B A T E M E N T S VA L U A T I O N (2 ) T E M P O R A R Y T A X C R E D I T ~ (L e v i e s a p p r o v e d a t e l e c t i o n ) CAPITAL EXPENDITURE ** (D P T u s e ) Ne a r e s t T e n Le v y Re v e n u e L e v y Re v e n u e L e v y Revenue Lev y Revenue Lev y Revenue (O N L Y ) DI S T R I C T N A M E Do l l a r s (M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) ( M i l l s ) ( D o l l a r s ) (1 ) 0 . 5 0 1 9 8 2 , 6 0 1 $ ( 3 ) - $ ( 5 ) 0 . 0 0 1 1 , 9 6 1 $ As p e n A m b u l a n c e D i s t r i c t 1 , 9 6 1 , 2 7 9 , 1 3 0 $ ( 2 ) - 0 . 1 0 2 ( 2 0 0 , 0 5 0 ) $ ( 4 ) - $ ( 6 ) - $ (7) -$ 0.400 784,512 $ (1 ) 3 5 . 5 6 4 1 7 6 , 9 6 9 $ ( 3 ) - $ ( 5 ) - $ As p e n H i g h l a n d s C o m M e t r o 4 , 9 7 6 , 0 6 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 35.564 176,969 $ (1 ) 0 . 3 0 0 7 2 5 , 6 2 0 $ ( 3 ) - $ As p e n H i s t o r i c P a r k & R e c 2 , 4 1 8 , 7 3 3 , 5 4 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 0.300 725,620 $ (1 ) 1 . 6 2 5 3 , 9 7 1 , 4 7 5 $ ( 3 ) - $ ( 5 ) 0 . 0 0 7 1 7 , 1 0 8 $ Pi t k i n C o u n t y L i b r a r y 2 , 4 4 3 , 9 8 4 , 4 0 0 $ ( 2 ) - 0 . 1 4 2 ( 3 4 7 , 0 4 6 ) $ ( 4 ) - $ ( 6 ) - $ (7) -$ 1.490 3,641,537 $ (1 ) 0 . 1 3 0 2 1 4 , 4 7 0 $ ( 3 ) - $ ( 5 ) - $ As p e n S a n i t a t i o n D i s t r i c t 1 , 6 4 9 , 7 6 8 , 3 1 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 0.130 214,470 $ (1 ) 1 0 3 . 0 6 1 2 9 9 , 0 2 6 $ ( 3 ) - $ ( 5 ) - $ As p e n V i l l a g e M e t r o D i s t 2 , 9 0 1 , 4 5 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 103.061 299,026 $ (1 ) 0 . 0 4 4 9 , 9 5 6 $ ( 3 ) - $ ( 5 ) - $ Ba s a l t W a t e r C o n s e r v a n c y 2 2 6 , 2 7 0 , 7 9 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 0.044 9,956 $ (1 ) 4 3 . 5 0 0 1 2 4 , 3 2 8 $ ( 3 ) - $ ( 5 ) - $ Ba s e V i l l a g e M e t r o D i s t # 1 2 , 8 5 8 , 1 2 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 43.500 124,328 $ (1 ) 0 . 2 5 2 6 5 7 , 6 7 7 $ ( 3 ) - $ ( 5 ) 0 . 0 0 1 2 , 6 1 0 $ Co l o r a d o R i v e r W a t e r C o n s 2 , 6 0 9 , 8 2 8 , 7 0 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 0.253 660,287 $ (1 ) 0 . 5 6 0 1 2 9 , 0 4 0 $ ( 3 ) - $ ( 5 ) - $ Ea s t A s p e n M e t r o D i s t r i c t 2 3 0 , 4 2 7 , 8 3 0 $ ( 2 ) - 0 . 1 5 0 ( 3 4 , 5 6 5 ) $ ( 4 ) - $ ( 6 ) - $ (7) -$ 0.410 94,475 $ (1 ) 1 8 . 0 0 0 3 7 8 , 2 8 6 $ ( 5 ) - $ Fi v e T r e e s M e t r o D i s t r i c t 2 1 , 0 1 5 , 8 8 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 18.000 378,286 $ (1 ) 2 2 . 7 4 0 9 0 , 9 4 6 $ ( 3 ) - $ ( 5 ) - $ Ga t e w a y M e t r o D i s t r i c t 3 , 9 9 9 , 3 9 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 22.740 90,946 $ (1 ) 1 0 . 0 4 7 2 6 , 3 5 0 $ ( 5 ) - $ Ho l l a n d H i l l s M e t r o D i s t 2 , 6 2 2 , 7 1 0 $ ( 2 ) - $ ( 3 ) ( 6 ) - $ (7) -$ 10.047 26,350 $ (4 ) (1 ) 4 . 9 6 4 8 , 6 6 9 $ ( 3 ) - $ ( 5 ) 0 . 0 4 1 7 2 $ Re d s t o n e R a n c h A c r e s R o a d 1 , 7 4 6 , 2 9 0 $ ( 2 ) - 0 . 0 2 7 ( 4 8 ) $ ( 4 ) - $ ( 6 ) - $ (7) 0.000 -$ 4.978 8,693 $ (1 ) 6 . 6 0 1 3 , 2 4 6 , 5 1 9 $ ( 5 ) 0 . 0 0 5 2 , 4 5 9 $ Sn o w m a s s F i r e P r o t e c t i o n 4 9 1 , 8 2 2 , 2 5 0 $ ( 2 ) - $ ( 3 ) - $ ( 6 ) - $ (7) 0.750 368,867 $ 7.356 3,617,845 $ (1 ) 1 0 . 0 0 0 4 0 0 , 2 5 4 $ ( 3 ) - $ ( 5 ) - $ To w n o f S n o w m a s s V i l l a g e G I D 4 0 , 0 2 5 , 4 4 0 $ ( 2 ) - 4 . 0 0 0 ( 1 6 0 , 1 0 2 ) $ ( 4 ) - $ ( 6 ) - $ (7) -$ 6.000 240,152 $ (1 ) 4 8 . 5 0 0 2 2 4 , 7 2 3 $ ( 3 ) - $ ( 5 ) - $ W/ J R a n c h M e t r o D i s t r i c t 4 , 6 3 3 , 4 6 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 48.500 224,723 $ (1 ) 0 . 0 3 9 6 2 3 $ ( 3 ) - $ ( 5 ) - $ We s t D i v i d e W a t e r C o n s e r v a n c y 1 5 , 9 6 6 , 9 3 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 0.039 623 $ (1 ) 0 . 2 2 9 5 , 1 6 8 $ ( 3 ) - $ ( 5 ) - $ Wh i t e H o r s e S p r i n g s W t r & S a n 2 2 , 5 6 7 , 4 7 0 $ ( 2 ) - $ ( 4 ) - $ ( 6 ) - $ (7) -$ 0.229 5,168 $ (1 ) 1 5 , 3 8 9 , 9 8 5 $ ( 3 ) - $ ( 5 ) 2 4 , 2 1 0 $ TO T A L : 12 , 1 5 5 , 4 2 8 , 1 5 0 $ (2 ) ( 7 4 1 , 8 1 1 ) $ ( 4 ) 5 , 1 5 7 , 3 8 7 $ ( 6 ) - $ (7) 368,867 $ xxx 11,323,966 $ ~N e g a t i v e l e v y & d o l l a r ( T e m p o r a r y t a x c r e d i t m u s t g o h e r e . I f t h e e n t i t y a p p l i e d i t t o a c o m p o n e n t l e v y o t h e r t h a n G e n e r a l O p e ra t i n g , p l e a s e f o o t n o t e . ) *A l l e n t r i e s i n t h e c o l u m n M U S T b e a p p r o v e d a t e l e c t i o n . ** E l e c t i o n g e n e r a l l y n o t r e q u i r e d ( s o m e e n t i t y - s p e c i f i c e x c e p t i o n s ) ; i n c l u d e s c a p i t a l e x p e n d i t u r e s a p p r o v e d u n d e r 2 9 - 1 - 3 0 1 ( 1 . 2 ) C . R . S . ** * O t h e r s p e c i a l f u n d l e v i e s e x e m p t f r o m t h e 5 . 5 % s t a t u t o r y r e v e n u e l i m i t a t i o n . ( N A M E M U S T B E F O O T N O T E D ) . (6)OTHER***TOTAL ALL FUNDS (A l l N o n - T i t l e 3 2 d i s t r i c t s a n d T i t l e 3 2 d i s t r i c t s w i t h n o b o n d l e v y . S e e i n s t r u c t i o n s f o r l i s t o f T i t l e 3 2 d i s t r i c t s ) (4 ) B O N D R E D E M P T I O N *