HomeMy WebLinkAbout86-00 RESOLUTION•
• FILED
'00 JUN 26 Pig 3 38
MARILYN EOAARDS
PROLATE tLER.K
IYA;tfis-!iGTdN 04. /MK,:
RESOLUTION NO, 86-00 MICROFILMED
A RESOLUTION APPROVING BASE YEAR MILLAGE
ROLLBACK COMPUTATION AND CERTIFICATION FORM
REGARDING THE ROLLBACK CASE, HICKS, ET AL V CITY
OF FAYETTEVILLE, CIV 97-500; AND AUTHORIZING THE
MAYOR AND CITY CLERK TO EXECUTE SAID FORMS..
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE,
ARKANSAS:
Section 1. That—the City Council hereby approves Base Year Millage Rollback
Computation and Certification Form regarding the rollback case, Hicks, et al v. City of Fayetteville,
CIV97-500; and authorizes the Mayor and City Clerk to execute said forms. A copy of the form
is attached hereto marked Exhibit "A" and made a part hereof.
plsE AND APPROVED this 20th day of June , 2000.
I APPROVED( •
r 1���
.:.., e
4 By:
Fre Hanna, Mayor
1,
ATTEST:
By/%C atde,
Heather Woodruff, City Cl
NAME OF FILE:
CROSS REFERENCE:
Date
Contents of File Initials
D/o-7i/JGt
%y /4 ��n-DlJ
fait%,.
itti, hat`" if
,
,,11)
4612-00
- �y/� /1?`t1 N,_ -'//laze S
ete 1G NA_ /�./ -- �.l9fl.
�,
Zr/ .Z� S ��.r
�G ry 97- G6)
�J
ll
•
•
COUNTY:
TAXING UNIT:
DATE:
• ASSESSMENT OF TAXES
•
Base Year Millage Rollback Computation and Certification Form
Washington
city of Fayetteville
June 21,2000
EXHIBIT A
(1997 payable in 1998)
1. Compute the following to discover total of reassessed property:
a. Total base year assessments
b. Less newly discovered, new construction properties
c. Equals total reassessed properties
2. Compute the following to find the zero -increasing millage adjustment:
a. Base -year taxes certified for collection
b. Divide by reassessed properties
c. Equals zero -increase millage
3. Compute the following to find the percentage of newly discovered
property:
a. Newly discovered, new construction properties
b. Divided by total assessed properties
c. Equals percent newly discovered
4. Millage adjustment option:
a. Maximum increase option
b. Minus newly discovered property percentage
c. Allowable optional millage
increase
5. To compute millage adjustment options if applicable:
a. Rolled back zero -based millage
b. Times allowed optional millage increased percent
c. Equals indicated overall millage of
6. Each tax source or levy shall be adjusted by applying the following
computed multipliers and adjusting to the next highest one/tenth (1/10)
mill:
a. Overall millage from 5.c. above
b. Divided by previous millage prior to base year
c. Equals multiplier
D:\DATA\ROLLB97.WK4
$382,798,143
19,210,941
363,587,202
$364,176.32
363,587,202
0.0010
19,210,941
363,587,202
5.28%
10.00%
5.28%
4.72%
0.0010
4.72%
0.0010
0.0010
0.0010
1.05
x
�C
jlidetr
Kollbet
m
X
2
W_
•
•
• ASSESSMENT OF TAXES •
Base Year MiIlage Rollback Computation and Certification Form - (continued).
7. Compute each tax source or levied millage in the following table:
Previous Adjusted Rounded
Tax Source Millage x Multiplier = Millage / Millage
Fire Pension 0.5000 x 1.05 = 0.5244 / 0.5000
Police Pension 0.5000 x 1.05 = 0.5244 / 0.5000
x = /
x = /
x = /
x = /
x = /
Total Millage
Minimum Millage Required by Amendment 74
Minimum Millage to be Levied (Greater of above)
1.0000
= N/A
1.0000
CERTIFICATION Signatures
8. Proration of minimum millage by tax source if applicable:
a. Millage to be levied
b. Divided by total previourmillage
c. Equals multiplier
d. Compute each tax source or levied millage in the following table:
0.0010
0.0010
1.0489
Previous Adjusted Rounded
Tax Source Millage x Multiplier = Millage / Millage
Fire Pension 0.5000 x 1.05 = 0.5244 / 0.5000
Police Pension 0.5000 x 1.05 = 0.5244 / 0.5000
x = /
x = /
x = /
x = /
x
9. TOTAL MILLAGE TO BE LEVIED
CERTIFICATION Signatures
D:\DATA\ROLLB97.WK4
Total Millage
1.0000
1.0000
Any millage increase requires a
public vote, therefore, rounded
millage can not exceed .5 mils for
Police Pension and Fire Pension.
COUNTY:
TAXING UNIT:
DATE:
ASSESSMENT OF TAXES
i
Base le a Rollback Computation and Certificate/
Washington
city of Fayetteville
June 16, 2000 (1997 payable in 1998)
1. Compute the following to discover total of reassessed property:
a. Total base year assessments
b. Less newly discovered, new construction properties
c. Equals total reassessed properties
2. Compute the following to find the zero -increasing millage adjustment:
a. Base -year taxes certified for collection
b. Divide by reassessed properties
c. Equals zero -increase millage
3. Compute the following to find the percentage of newly discovered
property:
a. Newly discovered, new construction properties
b. Divided by total assessed properties
c. Equals percent newly discovered
4. Miliage adjustment option:
a. Maximum increase option
b. Minus newly discovered property percentage
c. Allowable optional millage
increase
5. To compute millage adjustment options if applicable:
a. Rolled back zero -based millage
b. Times allowed optional millage increased percent
c. Equals indicated overall millage of
6. Each tax source or levy shall be adjusted by applying the following
computed multipliers and adjusting to the next highest one/tenth (1/10)
mill:
a. Overall millage from 5.c. above
b. Divided by previous millage prior to base year
c. Equals multiplier
H:IBUDGETIPROJECTSIMILLAGEIROLLB_97. WK4
$382,798,143
19,210,941
363,587,202
$364,176.32
363,587,202
0.0010
19,210,941
363,587,202
5.28%
10.00%
5.28%
4.72%
0.0010
4.72%
0.0010
0.0010
0.0010
1.05
4a ASSESSMENT OF TAXES
Base Year Millage Rollback Computation and Certification Form - (continued)
7. Compute each tax source or levied millage in the following table:
Previous Adjusted Rounded
Tax Source Millage x Multiplier = Millage / Millage
Fire Pension 0.5000 x 1.05 = 0.5244 / 0.5000
Police Pension 0.5000 x 1.05 = 0.5244 / 0.5000
x = /
x = /
x = /
x = /
x = /
Minimum Millage Required by Amendment 74
Minimum Millage to be Levied (Greater of above)
CERTIFICATION Signatures
Total Millage
1.0000
N/A
MMI
11
1.0000
8. Proration of minimum millage by tax source if applicable:
a. Millage to be levied
b. Divided by total previous millage
c. Equals multiplier
d. Compute each tax source or levied millage in the following table:
0.0010
0.0010
1.0489
Previous Adjusted Rounded
Tax Source Millage x Multiplier = Millage / Millage
Fire Pension 0.5000 x 1.05 = 0.5244 / 0.5000
Police Pension 0.5000 x 1.05 = 0.5244 / 0.5000
x = /
x = /
x = /
x = /
x = /
Total Millage
9. TOTAL MILLAGE TO BE LEVIED 1.0000
CERTIFICATION Signatures
OEM
diem
1.0000
H:\BUDGET\PROJECTSWIILLAGE\ROLLB_97.W K4
RECE4
MAY 24 2000
CITY OF FAYETTEVILLE
MAYOR'S OFFICE
COUNTY:
TAXING UNIT:
DATE
Base Year Certification of Assessment Data on Real Estate
WASHINGTON
FILED
'00 PM 23 AP? 11 21
MARILYN EDWARDS
co & PROBATE CLERK
61.4SHINGTO;1 OOTARK.
Fayetteville City
1997 payable in 1998
1 Total Assessment 382,798,143 -
2 Total Newly Discovered
Property List 19,210,941
3 Total Taxes Certified
For Collection $364,176.32
4 Millage Levy for
General 0.0000
5 Millage Levy for
Fire and Police Pension 0.0010
Collector Certification
nt./e. s.Zffro
tgnature •
Prepared by Lee Ann Kraar, Chief Deputy, Washington County Assessor
COUNTY:
TAXING UNIT:
DATE:
1
personal Property Interim Millane Adiustm
1 Base Year Revenues
2 Previous Year Assessment Base
3 New Assessment Base
4 Current Millage By Tax Source
Police Pension
Firefighter Pension
•
WASHINGTON rlL[D
Fayetteville City, nor 23 Afl 11 29
1997 payable in 199AARILYf< EDWARDS
CO. & PROBATE CLERK
pata Needed For Calculation WASHINGTON CO. ARK.
Total Millage
Determination Of Assessment Base Growth Factor.
Previous Year divided
by
Assessment Base
113 157 365
divided
by
2 Millage Adjustments By Tax Source:
113,157.37
113,157,365
120,0641627 /
0.0005
0.0005
0.0010
New
Assessment Base
120,064,627
Current multiplied Growth
Millage by Factor
Pol. Pension 0.0005 x
Fire. Pension 0.0005
3 Verification:
0.0000 x
0.0000 x
0.942470
0.942470
0 942470
0.942470
0.0000 x 0.942470
Total Interim multiplied
Millage by
0.0010 x
equals
Total Interim Millage
New Assessment
Base
120,064,627
equals
equals
Interim
Millage
0.000471
0.000471
0.000000
0.000000
0.000000
Millage Level For Personal Property
Collector Certification
Quorum Court Finance Committee Chair
County Judge
Growth
Factor
0.942470
Rounded
To
0.0005
0.0005
0.0000
0.0000
0.0000
0.0010
equals Revenue
120,064.63
0.0010
Signature
$- 22- 0 0
?y,ti
Signature
Signature
Prepared by Lee Ann Kram, CNN Deputy, Washington Canty Assessor
.5- 19 -n
1
1
AIS
FA! iE T TE VALE
LEGAL DEPARTMENT
CITY ATTORNEY DIVISION
DEPARTMENTAL CORRESPONDENCE
4 f�i2a S•unw
i
1,/&al
JERRY E. ROSE, CRY ATTORNEY
LAGAYLE D.MCCARTY, ASST. CRY AITOR.\EY
To: Fred Hanna, Mayor
Fayetteville City Council
From: Jerry E Rose, City Attorney 1 ,'
Date: June 12, 2000
Re: Rollback - Hicks, et al vs. City of Fayetteville, et al,
CIV 97-500, Washington County Circuit Court Case
Judge Danielson in the Hicks case (commonly referred to as the Rollback case) issued a Writ
of Mandamus requiring the County to famish the City certain figures in order for the City to fill out
forms that are required by statute and are necessary to detemune the amount, if any, of the City's
rollback. These figures have only recently been made available to the City, and Steve Davis, the
Budget Coordinator for the City, is in the process of completing the forms required to be completed
by the fudge's order. The judge has ordered the forms to be completed, approved by the City
Council and filed with the court no later than June 30, 2000. Accordingly, I am asking that you
place the approval of these forms on your June 20th City Council meeting. If for any reason these
forms are not ready for your approval I will ask that you have a special meeting following the June
27th agenda meeting for their approval.
/cbp
•{_o r.
IN 'fl IN CIRCUIT COURT OF WASI IINGTON COUNTY. ARKANSAS
e. d -/o/oo
JEANNE M. HICKS. of al. PLAINTIFFS
CONSOLIDATED NO. CIV 97-500
THE CITY OF FAYETI'EVILLIE. ct al. I)ITENDANTS
WRIT OF MANDAMUS
Now on this 25111 day of February, 2000, comes on for consideration of Plaintiffs' mo-
tion for writ of mandamus and from the arguments of counsel presented and other matters be-
fore the Court, the Court finds:
I . For the reasons previously stated in the Court's findings of fact and amended
findings of fact, this Court finds that the writ of mandamus should issue compelling each tax
unit to perform the tasks enumerated herein consistent with the statutes discussed herein.
2. That pursuant to Ark. Code Ann. § 26 26-403, the county clerk shall report to
the governing body of each taxing unit listing the required data on each line of the form found
in § 26-26-403. For purposes of filling out the form contemplated by § 26 26-403, the total
assessment listed on line 1 shall be for the base year of 1997. This certification may be per-
formed by the official of Washington County being deemed appropriate by the County; how-
ever, the failure of any other official to provide the named certification shall not relieve the
county clerk of her statutory duty as required by this writ.
WRIT
"tlfietJa
3. That the governing body of each taxing unit shall complete the form contained
in Ark. Code Ann. § 26-26-404 and lile it with the county clerk. The governing bodies shall use
the certified data provided by the county clerk. This certification may be performed by the of-
ficial of Washington County being deemed appropriate by the County; however. the failure of
any other official to provide the named certification shall not relieve the county clerk of her
statutory duty as required by this writ.
4. The form described in Ark. Code Ann. § 2626-404 shall be signed by the offi-
cers of the governing body of each taxing unit.
5. The completed form shall be filed with the county clerk and a copy of the record
of the completed form shall be forwarded to the Assessment Coordination Department (for-
merly the Assessment Coordination Division of the Arkansas Public Service Commission.)
6. The governing bodies of the taxing units shall also complete the forms contained
in Ark. Code Ann. § 26-26-405. Upon the completion of the forms so mentioned, the taxing
units shall deliver the completed forms to the county clerk for filing and a copy of the record of
the completed form shall be forwarded to the Assessment Coordination Department.
THEREFORE, IT IS THE ORDER OF THIS COURT, that this writ of mandamus is is-
sued compelling the defendants as enumerated heretn to perform the specific tasks as provided
herein.
IT IS SO ORDERED.
Entered this day of March, 2000.
2
Honorable Paul Danielson
Circuit Judge on Assignment
1
•
•
•
•
•
9.4•
• • RILED
'00 JUN 26 Pf9 3 38
MA•R@1LYN. !MWAR6&
*'i'. k P$9DATE EL00R.I(
RESOLUTION NO. 86-00
A RESOLUTION APPROVING BASE YEAR MILLAGE'•
ROLLBACK COMPUTATION AND CERTIFICATION FORM
REGARDING THE ROLLBACK1CASE, HICKS, ET, AL V4 CITY
OF FAYETTEVILLE, CIV 97-500; AND AUTHORIZING THE
MAYOR AND CITY CLERK TO EXECUTE SAID FORMS..
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FAYETTEVILLE,
ARKANSAS*
Section 1. That the City Council hereby approves Base Year Millage Rollback
Computation and Certification Form regarding the rollback case, Hicks, et al v, City of Fayetteville,
CIV97-500; and authorizes the Mayor and City Clerk to execute said forms. A copy of the form
is attached hereto marked Exhibit "A" and made a part hereof.
;
; ? $➢,AAND APPROVED this 2Oth day of June • 2000.
a .C•s•
j APPROVED:
to r By
Fre Hanna, Mayor
. s
�,� 1•
s �•.
ATTEST:
By: Gt/ia edx,
Heather Woodruff, City CI
/J