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Home My WebLink AboutbudgetAGENDA ITEM SUMMARY REGULAR MEETING DATE: December 15, 2004 AGENDA ITEM: First Reading and Set for Public Hearing 3 Resolyations Concerning the 2005 Budget: 1) A resolution summarizing revenues and expenditures for each fund and adopting a budget for Pitkin County, Colorado for the calendar year 2005 2) A resolution appropriating sums of money to the various funds, in the mounts and for the purposes set forth for Pitkin County, Colorado, 2005 budget year 3) A resolution levying general property taxes for the year 2004, to help defray the costs of government for the County of Pitkin, Colorado, and its special districts for the 2005 budget year STAFF RESPONSIBLE: Tom Jagow, Linda Kasden, Debe Nelson, Hilary Smith DESCRIPTION OF THE ITEM: There are three resolutions concerning the 2005 budget that need to be approved today. The 2005 budget balances for the years 2005 through 2006, however when the property tax expires for the Health and Human Services and other grants, the budget does not balance. The BOCC has authorized a variance of the policy requiring a 5 year balanced budget for the general fund, road and bridge and social services funds while the organization continues to explore cost saving measures and efficiencies in our operation. Attached please find an updated summary of the general fund five year plan (see first worksheet following this memo). At the bottom of this page, it shows that the budget has a surplus for 2005 through 2006, but goes into a deficit situation in 2007 when the dedicated tax for Health and Human Service and other Non-profit grants expires. These numbers have changed from what was presented earlier because we have revised the property tax to reflect Lhe new assessed valuation and revised sales tax assumptions. Also included is a worksheet detailing total revenues and expenditures by fund. Major Revenues: 1. Property Tax - The General Fund and Translator property tax increases were limited to a 2.85% increase. The increase this year is based on the State Constitutional Amendment, which reflects a 1.35% growth increase and an estimated increase of 1.5% for inflation. The Home Rule Charter limitation uses a different calculation for growth and inflation and would have generated a 4.5% increase or an additional $78,000 for the general fund. The most conservative of the two formulas ~s incorporated in our revenue assumptions. The assessed valuation of County went from $1.776 million to $1.781 million, an increase of $5 million or .3%. The rate of inflation is estimated on the high side to ensure that tax revenues based on actual inflation are realized. Any excess property taxes collected in 2005 are refunded as a reduction in the 2006 mill levy. 2. Sales Taxes - The sales tax collections for 2004 through September are up 6.7% from the 2003 level. The 2004 sales tax budget had originally been projected to show no growth this year. Given the actual growth in sales tax, this assumption has been adjusted to reflect 4.5% growth for 2004. The 2005 sales tax budget assumes a 3% increase for 2005 through 2009. Total sales tax for 2005 is expected to generate $5,476,220. Budget Balancing Ongoing staffwork through the Great Governance Project has resulted in financial savings, revenue enhancements and organizational efficiencies. The Board was updated on the project in September. Project work will continue throughout' 2005. The road plan is funded for $590,000 maintenance and $669,248 replacement annually. The Information Systems capital and replacement budget is funded at $435,000 annually. The merit budget is limited to 4%. The general fund supplemental requests that were considered earlier by the Board and are included in the budget include technology enhancements, continued county property research and ground water surface and stream flow studies. A $14,500 line item has been included in the general fund for 2005 for Grassroots Television. In addition, funding is included for the continued land use code rewrite and publication costs of the new code. At the direction of the Board, one time savings of $2,782,218 that cannot be used for ongoing expenditures has been set aside in a dedicated facility improvement fund. The supplemental requests for the Open Space and Trails fund total $579,058 and include seed money for trail and open space acquisitions, provision of a full time ranger and additional funding for the first phase of the Crystal River Trail. The Airport is embarking on its most significant multi-year capital Plan in recent history. Airport projects include Phase IV of the Eastside Infrastructure Development Plan, parking improvements, landscaping and preliminary work on the environmental assessment for a possible runway extension. Budget Resolutions These proposed budget documents support the direction of the Board as stated through the budget sessions conducted over the last several months. The first resolution represents the 2005 budget by fund as prescribed by state budget law. It is necessary to first formally adopt the 2005 budget and then appropriate the 2005 budget, as represented by the second resolution. Setting County Mill Levies The third resolution is to set the mill levies for all county funds. STAFF RECOMMENDATION 1) Please adopt the 2005 budget at fn'st reading and set for public hearing on December 21, 2004. 2) Please appropriate the 2005 budget at first reading and set for public hearing °n December 21' 2004' 3) Please approve the 2004 mill levies for property tax to be collected in 2005 at first reading and set for public hearing on December 21, 2004. G:\budgetk2005\orig\ais adopt 2005.doc PITKIN COUNTY MULTI-YEAR PROJECTIONS SECTION OPERA TING PLAN FUNDED BY GENERAL RE~, 2002 2003 2004 2005 SECTION SUMMARY-Genend Fundr Road & Brid~e and $ocfal Services Operations II ~oo,?so // III TRANSFERS fI~OUT) (344,979) (304,960; (117,$9[ (20'l,0261 (143,0t8) (60,361 ($0~.t 2) (50,368) REVENUE SUMMARY BY FUND GENERAL FUND TRANSLATOR FUND SOCIAL SERVICES CAPITAL ROADS - USE TAX ROAD & BRIDGE HUMAN SERVICE AND OTHER GRA AMBULANCE DISTRICT LIBRARY LIBRARY ENDOWMENT GENERAL ROAD iMPROVE DISTS LOTTERY FUND RTA SALES TAX OPEN SPACE ENHANCED 91t AUTHORITY TRANSIT SALES/USE TAX COUNTY LEASE/PURCHASE TRANSIT S.T. DEBT AIRPORT HOUSING DEBT SOLID WASTE CENTER EXPENDITURE SUMMARY BY FUND GENERAL FUND TRANSLATOR FUND SOCIAL SERVICES CAPITAL ROADS - USE TAX ROAD & BRIDGE HEALTH AND HUMAN SERVICES AMBULANCE DISTRICT LIBRARY UBRARY ENDOWMENT - GENERAL ROAD IMPROVE DISTS LOTTERY FUND RTA SALES TAX OPEN SPACE ENHANCED 91t AUTHORITY TRANSIT SALES/USE TAX COUNTY LEASE/PURCHASE TRANSIT S.T. DEBT AIRPORT HOUSING DEBT SOLID WASTE CENTER 12005 REVENUES & EXPENDITURES BY FUND 5,492,362 10,416 435,793 309,768 1,429,675 72,903 68,901 83,809 192,890 293 56,173 543,700 351,790 319,000 13,991 17,605,806 7,505 3,211,349 2005 OTHER BUDGETED SOURCES & USES BY FUND 3,966,548 1,609,672 8,3t6,376 972,834 500,000 4,681,029 14,139,939 532,110 542,826 49,999 485,792 309,768 318~52 3,257,799 935,368 1,008,271 304~92 373,393 2,391,714 2,475,5t9 192,890 9,998 10,291 56,173 7,033,546 476,200 7,577,246 351,790 9,134,376' 986,825 17,60~806 483,705 3,211,349 14,139,939 49,778 330,000 14,619,717 542,526 46,031 588,557 485,792 36,179 521,971 309,768 26,773 1,075,009 1,411,650 3,257,799 3,257,799 1,008,271 39,580 55,906 1,103,757 373,393 22,953 396,346 2,475,519 2,475,619 192,890 192,890 10,291 10,29t 56,173 3,827 60,000 7,577,246 69,000 7,646,246 351,790 194,679 546,469 9,134,376 9,134,376 510,340 510,340 986,825 986,625 17,605,806 t,815,634 19,421,340 493,705 483,705 2,211,349 622,430 3,833,779 12,789,321 1,038,228 13,827,549 368,657 219,900 588,557 517,2t8 4,753 521,971 152,302 590,000 669,248 1,41t,550 1,812,840 369,950 2,182,790 1,084,083 19,674 1,103,757 285,154 111,192 396,346 2,366,158 15,162 t04,199 2,476,519 5,378 5,378 1,234,900 1,201,880 1,900 476,115 2,914,795 173,049 20,000 250,000 443,049 7,808,612 7,806,612 610,340 510,340 1,025 985,800 986,825 3,4t5,263 354,272 306,027 15,345,788 19,421,340 23,738 450,050 473,788 3._~5 _n. ~n'r~ 299,746 14,000 3,563,779 13,827,549 588,557 521,971 1,411,550 2,182,790 1,t03,757 396,346 2,475,519 t60,342 192,890 6,378 4,913 531,826 14,519,717 588,557 52t,971 1,411,550 1,075,009 3,257,799 1,103,767 396,346 2,476,519 t92,890 10,291 60,000 60,000 2,9t4,795 4,731,451 7,646,246 443,049 103,420 546,469 7,808,612 1,325,764 9,134,376 510,340 510,340 986,825 986,825 19,42t,340 19,421,340 473,788 9,917 483,705 3,563,779 270,000 3,833,779 FIRST READING - RESOLUTION SUMMARIZING REVENUES AND EXPENDITURES FOR EACH FUND AND ADOPTING A BUDGET FOR PITKIN COUNTY, COLORADO FOR THE CALENDAR YEAR 2005 PITKIN COUNTY BOARD Of COUNTY COMMISSIONERS RESOLUTION # 2004 A RESOLUTION SUMMARIZING REVENUES AND EXPENDITURES FOR EACH FUND AND ADOPTING A BUDGET FOR PITKIN COUNTY, COLORADO FOR THE CALENDAR YEAR 2005. 1) The Board of County Commissioners of Pitkin County has appointed the County Manager to prepare and submit a proposed budget for their approval. This budget was prepared in conformance with Colorado State Constitution Amendment One; and 2) Upon due and proper notice, published or posted in accordance with state law, said proposed budget was open for inspection by the public at a designated place, a public hearing was held on December 21, 2004, and interested citizens were given the opportunity to file or register any objections to said proposed budget; and 3) Whatever increases may have been made in expenditures, like increases were made to revenues so that the budget remains in balance; and 4) On November 8, 1994 county voters agreed to permit: a) Pitkin County: "a revenue change ...... pursuant to Article X, Section 20 of the Colorado Constitution (commonly known as Amendment One), in an amount sufficient to allow Pitkin County to collect, retain, and spend its full revenues from all sources (including grants) during 1994 and each subsequent year. This question does not create any new taxes or raise the rate of any existing tax." b) Pitkin County Library: "a revenue change.....pursuant to Article X, Section 20 of the Colorado Constitution (commonly known as Amendment One), in an amount sufficient to allow the Pitkin County Library to collect, retain, and spend its full revenues from all sources during 1993 and each subsequent years. This question does not create any new taxes or raise the rate of any existing tax." Therefore, county-wide and library budgets are no longer constrained by the Amendment One spending limit; and 5) State budget law requires that each local government annually provide both its current year's lease/purchase liability as well as total future liability for all its lease/purchase agreements as set forth in Exhibit A. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin County, Colorado that estimated revenues, transfers from other funds, and use of prior years' surplus for each fund are as follows: Page 1 ]FUNDS General Fund Translator Fund Road Capital Fund Road & Bridge Fund Social Services Fund Human Services and Other Grants Redstone Ranch Acres GID Fund Aspen Ambulance District Fund Aspen Library Endowment Fund Aspen Library Fund Conservation Trust Fund Open Space & Trails Fund 2006 TOTAL REVENUES 14,139,939 49,778 542,526 46,031 309,768 26,773 3,267,799 0 485,792 36,179 1,008,27t 39,580 7,980 0 373,393 22,953 192,890 0 2,476,6t9 0 56,173 3,827 7,577,246 0 USE OF I TRANSFER PRIOR YEARS' FROM OTHER SURPLUS FUNDS 330,000 0 1,075,009 TOTAL 14,519,717 588,567 t,411,660 Enhanced 911 Authority Fund Transit Sales/Use Tax Fund Transit Sales Tax Debt Fund Twining Flats GID Fund County General Obligation Fund County Lease/Purchase Fund Airport Fund Solid Waste Center Fund 35t,790 t94,679 9,134,376 0 986,825 0 2,311 0 483,706 0 0 0 17,605,806 1,815,534 3,211,349 622,430 62,203,488 0 3,297,799 0 621,97t 55,906 1,103,767 0 7,980 0 396,346 0 192,890 0 2,475,519 0 60,000 69,000 7,646,246 0 646,469 0 9,134,376 0 986,825 0 2,311 0 483,705 That estimated expenditures, transfers to other funds, and additions to 510,340 610,340 0 19,421,340 0 3,833,779 2,857,764 2,040,295 67,101,477 surplus foreachfund areas follows: IFUNDS General Fund Translator Fund Road Capital Fund Road & Bridge Fund Social Services Fund Human Services and Other Grants Redstone Ranch Acres GID Fund Aspen Ambulance District Fund Aspen Library Endowment Fund Aspen Library Fund Conservation Trust Fund Open Space & Trails Fund Enhanced 911 Authority Fund Transit Sales/Use Tax Fund Transit Sales Tax Debt Fund Twining Flats GID Fund County General Obligation Fund County Lease/Purchase Fund Airport Fund Solid Waste Center Fund 2006 TOTAL EXPENDITURES ADDITIONS TO SURPLUS TRANSFER TO OTHER FUNDS TOTAL 13,827,549 160,342 53t,826 14,919,717 688,667 0 0 688,557 1,4tl,550 0 0 t,411,550 2,182,790 0 1,075,009 3,297,799 621,971 0 0 521,971 1,103,757 0 0 1,t03,757 5,270 2,710 0 7,980 396,346 0 0 396,346 0 192,890 0 192,890 2,475,8t9 0 0 2,475,5t9 0 0 60,000 60,000 2,9t4,796 4,731,461 0 7,646,246 443,049 0 103,420 546,469 7,808,612 t,325,764 0 9,134,376 986,825 0 0 986,826 108 2,203 0 2,311 473,788 9,917 0 483,705 510,340 0 0 510,340 19,42t,340 0 0 19,421,340 3,563,779 0 270,000 3,833,779 58,635,945 6,426,277 2,040,286 67,101,477 Page 2 That EXHIBIT A demonstrates Pitkin County's compliance with State of Colorado's lease/purchase liability reporting requirement. That the budget as submitted, amended and herein above summarized by fund, is hereby approved and adopted as the budget of Pitkin County for 2005. That the budget as hereby approved and adopted shall be signed by the Chairman of the Board of County Commissioners and made a part of the public records of the County. INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING AT THE REGULAR MEETING ON THE 15TH DAY OF DECEMBER, 2004. NOTICE OF PUBLIC HEARING PUBLISHED IN THE ASPEN TIMES ON THE 11TH DAY OF DECEMBER, 2004. APPROVED AND ADOPTED AFTER SECOND READING AND PUBLIC HEARING ON THE 21ST DAY OF DECEMBER, 2004. PUBLISHED AFTER ADOPTION IN THE ASPEN TIMES ON THE 1ST DAY OF JANUARY, 2005. ATTEST: BOARD OF COUNTY COMMISSIONERS Jeanette Jones Deputy Clerk & Recorder APPROVED AS TO CONTENT: Debe Nelson ~.~'..~ ~'-. ' Finance Directb~j ~' RECOMMENDED FOR APPROVAL: · --, C~A~n~i~:~r~lve Sewices Dire:r g;~udge~0~Hgina~doption~3 budgetreso~dopt reso Dorothea Fards, Chair Date: MANAGER APPROVAL: Hilary Fletcl~e~ Smith County Ma a~.~er Page 3 FIRST READING - RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS FUNDS, IN THE AMOUNTS AND FOR THE PURPOSES SET FORTH BELOW, FOR PITKIN COUNTY, COLORADO, 2005 BUDGET YEAR PITKIN COUNTY BOARD OF COUNTY COMMISSIONERS RESOLUTION # 2004 A RESOLUTION APPROPRIATING SUMS OF MONEY TO THE VARIOUS FUNDS, IN THE AMOUNTS AND FOR THE PURPOSES SET FORTH BELOW, FOR PITKIN COUNTY, COLORADO, 2005 BUDGET YEAR. 1) The Board of County Commissioners has adopted the annual budget in accordance with the local government budget law, on December 21, 2004; and 2) The Board of County Commissioners has made provision therein for revenues in an amount equal to or greater than total proposed expenditures as set forth in said budget; and 3) It is not only required by law but also necessary to appropriate the revenues provided in the budget to and for the purposes described below, so as not to impair the operations of the County. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin County, Colorado that the following sums are hereby appropriated from the revenue of each fund, as the expenditures of each fund, for the purposes defined in the annual budget presentation: 2005 I ADDITIONS TOTAL TO EXPENDTURES SURPLUS TRANSFER TO OTHER FUNDS FUNDS General Fund 13,827,549 160,342 531,826 Translator Fund 588,557 0 0 Use Tax Fund 1,411,550 0 0 Road & Bridge Fund 2,182,790 0 1,075,009 Social Services Fund 521,971 0 0 Human Services and Other Gran 1,103,757 0 0 Redstone Ranch Acres GID Fum 5,270 2,710 0 Aspen Ambulance District Fund 396,346 0 0 Aspen Library Endowment Fund 0 t92,890 0 Aspen Library Fund 2,475,519 0 0 Conservation Trust Fund 0 0 60,000 Open Space & Trails Fund 2,914,795 4,731,451 0 Enhanced 911 Authority Fund 443,049 0 103,420 Transit Sales/Use Tax Fund 7,808,612 1,325,764 0 Transit Sales Tax Debt Fund 986,825 0 0 Twining Flats GID Fund 108 2,203 0 County General Obligation Fund 473,788 9,917 0 County Lease/Purchase Fund 510,340 0 0 Airport Fund 19,421,340 0 0 Solid Waste Center Fund 3,563,779 0 270,000 TOTAL 14,519,717 588,557 1,411,550 3,257,799 521,971 1,103,757 7,980 396,346 192,890 2,475,519 60,000 7,646,246 546,469 9,134,376 986,825 2,311 483,705 510,340 19,421,34O 3,833,779 68,635,945 6,425,277 2,040,255 67,t01,477 Page 1 AND FURTHER BE RESOLVED that all expenditures drawn against this appropriation shall be consistent with state law, the Pitkin County procurement code, the Pitkin County personnel policies, and Pitkin County resolution 83-10, as amended. INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING AT THE REGULAR MEETING ON THE 15TH DAY OF DECEMBER, 2004. NOTICE OF PUBLIC HEARING PUBLISHED IN THE ASPEN TIMES ON THE 11TH DAY OF DECEMBER, 2004. APPROVED AND ADOPTED AFTER SECOND READING AND PUBLIC HEARING ON THE 2'IST DAY OF DECEMBER, 2004. PUBLISHED AFTER ADOPTION IN THE ASPEN TIMES ON THE 1ST DAY OF JANUARY, 2005. ATTEST: BOARD OF COUNTY COMMISSIONERS Jeanette Jones Deputy Clerk & Recorder APPROVED AS TO CONTENT: Debe Nelson J~" ~ Finance Directo'" ¢ / RECOMMENDED FOR APPROVAL: Tom (~k~n Administrative' -' " Services Director Dorothea Farris, Chair Date: MANAGER APPROVAL: Hilary FlCt. Cher Sm t'~hh County bTanager g;~budget~2OO3~original~adoption~O03 budgetreso~approp reso Page 2 FIRST READING - RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2004, TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE COUNTY OF PITKIN COLORADO, AND ITS SPECIAL DISTRICTS FOR THE 2004 BUDGET YEAR PITKIN COUNTY BOARD OF COUNTY COMMISSIONERS RESOLUTION # 2004 A RESOLUTION LEVYING GENERAL PROPERTY TAXES FOR THE YEAR 2004, TO HELP DEFRAY THE COSTS OF GOVERNMENT FOR THE COUNTY OF PITKIN COLORADO, AND ITS SPECIAL DISTRICTS FOR THE 2004 BUDGET YEAR 1) The assessed valuation for county-wide Pitkin County grow .3% as defined by the County Assessor's 2003 appraisal of all new real property as described by the existing state property tax law. This assessed valuation is applied to the mill levy for each county taxing entity or fund listed, to determine the property tax herein; and 2) In conformance with the mill levy limitation in Colorado State Constitution Article X, Section 2(; (commonly known as Amendment One), Pitkin County gross mill levy total for 2005 does not exceed the gross mill levy total for 2004; except where mill levy adjustments were made due to loss of prior year property tax rovenues from tax abatements, where voter approval on November 9, 1999 increased the Open Space fund mill levy to 3.75, were voter approval on November 5, 2002 increased the Health and Human Service and non-profit mill levy, and where pre-existing debt service commitments requiro a change in the property tax collected to pay specific debt payments scheduled for 2005; and 3) A temporary mill levy reduction is necessary to avoid collection of excess revenue under Colorado State Constitution, Article X, Section 20, and the Colorado Legislature has determined that either a temporary property tax credit or a temporary mill levy rate roduction is a roasonable method for setting annual mill levies and effecting property tax refunds in accordance with Section 20 of Article X of the State Constitution, C.R.S. section 39-1-111.5; and 4) C.R.S. section 39-1-111.5 authorizes a local government to certify a rofund in the form of a temporary property tax credit or a temporary mill levy rate reduction, provided that the certification includes the gross mill levy, the temporary property tax credit or temporary mill levy rate reduction expressed in mill levy equivalents, and the net mill levy and under C.R.S. section 39-1-111.5(4), the Assessor shall, concurrent with delivery of tax warrants to the Treasurer, itemize duly certified temporary property tax credits or temporary mill levy rate reductions in the manner set forth in C.R.S. section 39-1-111.5(2), and under C.R.S. section 39-1-111.5(5) the tax statements shall indicate by footnote which local government mill levies reflect a temporary property tax credit or temporary mill levy rate reduction for the purpose of effecting a refund. 5) The 2004 valuation of assessment, as certified by the County Assessor on December 1, 2004, and the amount of money necessary to balance the budget for each county fund are listed in the attached table on page 2. NOW, THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Pitkin County, Colorado that for the purpose of balancing the 2005 budget, the following taxes aro heroby levied upon each dollar of the total valuation for assessment of all taxable property within the taxing districts shown below for the year 2004; that a temporary mill levy rate reduction is authorized; and that the individual mill levies are exprossed in terms of the gross mill levy, the temporary mill levy rate reduction shown in mill levy equivalents, and the net mill levy as shown in Exhibit A: Page 1 ITaxing District and Fund PITKIN COUNTY General Fund Road & Bridge Fund Social Services Fund Human Services and Other Grants TV & FM Translator Open Space & Trails Fund County General Obligation Fund 20O4 2OO4 Assessed Net Valuation Mill Levy 2005 PropeAy Tax 1,781,447,430 2.508 $ 4,467,870 1,781,447,430 O. 170 302,846 1,781,447,430 0.027 48,099 1,781,447,430 0.501 892,505 1,781,447,430 0.285 507,713 1,781,447,430 3.769 6,714,275 1,781,447,430 0.255 454,269 Aspen Library Fund Aspen Ambulance District Fund 1,650,632,960 '1.3832,282,687 1,285,874,300 0.226 290,608 $ 15,960,872 Twining Flats GID Fund Redstone ranch Acres GID 2,367,220 0.909 $ 2,152 1,663,640 4.442 7,390 $ 9,542 INTRODUCED, FIRST READ, AND SET FOR PUBLIC HEARING AT THE REGULAR MEETING ON THE 15TH DAY OF DECEMBER, 2004. NOTICE OF PUBLIC HEARING PUBLISHED IN THE ASPEN TIMES ON THE llTH DAY OF DECEMBER, 2004. APPROVED AND ADOPTED AFTER SECOND READING AND PUBLIC HEARING ON THE 21ST DAY OF DECEMBER, 2004. PUBLISHED AFTER ADOPTION IN THE ASPEN TIMES ON THE 1ST DAY OF JANUARY, 2005. ATTEST: BOARD OF COUNTY COMMISSIONERS Jeanette Jones Deputy Clerk & Recorder APPROVED AS TO CONTENT: Debe Nelson /'/' ~./ Finance Director' ~' RECOMMENDED FOR APPROVAL: /~,~TY'Tom O k{e'~l AdministYative Services Director Dorothea Farris, Chair (also acting as the Board of Directors of the Aspen Ambulance District, and Redstone Ranch Acres, Twining Fiats, and Holland Hills General Improvement Districts) Date: MANAGER APPROVAL: Hilary Fle/t~her Smith County t~nager Page 2