HomeMy WebLinkAbout20083291.tiff HEARING CERTIFICATION
DOCKET NOS. 2008-75 AND 2008-76
RE: ANNUAL MEETING AND 2009 BUDGET HEARING - WELD COUNTY PIONEER
COMMUNITY LAW ENFORCEMENT AUTHORITY
A public hearing was conducted on December 15, 2008, at 9:00 a.m., with the following present:
Commissioner William H. Jerke, Chair
Commissioner Robert D. Masden, Pro-Tem - EXCUSED
Commissioner William F. Garcia
Commissioner David E. Long
Commissioner Douglas Rademacher
Also present:
Acting Clerk to the Board, Esther Gesick
County Attorney, Bruce Barker
Director of Finance and Administration, Donald D. Warden
The following business was transacted:
I hereby certify that pursuant to a notice dated November 7, 2008, and duly published
November 14, 2008, in the Greeley Tribune, a public hearing was conducted to consider the Weld
County Pioneer Community Law Enforcement Authority 2009 Budget. Donald Warden, Director
of Finance and Administration,stated under State statute the Board of County Commissioners also
serves at the governing board of law enforcement authorities created within the County. He stated
the purpose of this hearing is to adopt the 2009 Budget for the Weld County Pioneer Community
Law Enforcement Authority (LEA), set the mill levy, appropriate the sums of money, and approve
the Law Enforcement Agreement with the Sheriff's Office to provide services. Mr. Warden stated
this LEA was created in 2006, at which time the Authority was de-bruced, since there was no
meaningful assessed value. He stated this year the mill levy will be set at 7.0 mills, which will
generate $1,224.00, which may increase as the development grows in the future.
No public testimony was offered concerning this matter.
Commissioner Long moved to approve the Resolution to Adopt Budget, in the amount of
$1,224.00. The motion was seconded by Commissioner Rademacher,and it carried unanimously.
Commissioner Rademacher moved to approve the Resolution to Set the Mill Levy, at 7.0 mills. The
motion was seconded by Commissioner Long, and it carried unanimously. Commissioner
Rademacher moved to approve the Resolution to Appropriate Sums of Money. The motion was
seconded by Commissioner Long, and it carried unanimously. Commissioner Long moved to
approve the Law Enforcement Agreement and authorize the Chair to sign. The motion was
seconded by Commissioner Garcia, and it carried unanimously.
There being no further discussion, the hearing was completed at 11:08 a.m.
2008-3291
SD0131
HEARING CERTIFICATION - WELD COUNTY PIONEER COMMUNITY LAW ENFORCEMENT
AUTHORITY
PAGE 2
This Certification was approved on the 17th day of December 2008.
APPROVED:
. J IEIL® BOARD OF COUNTY COMMISSIONERS
� g�( WELD COUNTY, COLORADO
Lie ATTEST: "�' WQ �� \
fib. �I William H. Jerke, Chair
Weld County Clerk to the g _ 0
y/1 01 EXCUSED
Robert D asden, Pro-Tern
De ty Clertito the Board
Willi F. Garcia
vid E. Long
Douglas ademacher
2008-3291
SD0131
2009
FINAL
BUDGET
WELD COUNTY
PIONEER COMMUNITY
LAW ENFORCEMENT
AUTHORITY
WELD COUNTY
COLORADO
BUDGET MESSAGE
SERVICE:
Service to be delivered by the Weld County Pioneer Community Law Enforcement Authority
(Pioneer LEA) in Weld County for 2009 will be the provision of law enforcement services through
a contract with the Weld County Sheriff. The contract will fulfill the intent of the creators of
providing more adequate law enforcement for persons residing in the district, to prevent the crime
rate from rising within the district, and to better assist law enforcement agencies in the prevention
of crime and in the detection and apprehension of criminal offenders.
BUDGETARY ACCOUNTING BASIS:
The Pioneer LEA budgetary procedure uses the following Basis of Accounting. Basis of
Accounting refers to when revenue and expenditures or expenses are recognized in the accounts
and reported in the financial statements. Basis of Accounting relates to the time of the
measurements made, regardless of the measurement focus applied.
The Pioneer LEA utilizes the modified accrual Basis of Accounting. Under this method revenue
is recognized in the year in which it becomes both measurable and available as net current assets.
Revenue susceptible to accrual, that is, measurable and available to finance the district's
operations or of a material amount and not received at the normal time of receipt, primarily consists
of property taxes assessed in 2008 and payable in 2009. Unbilled charges for services are
recorded in the appropriate funds at year end.
Expenditures are generally recorded when the related fund liability is incurred.
SD0131
WELD COUNTY PIONEER COMMUNITY
LAW ENFORCEMENT AUTHORITY
GENERAL FUND
January 1, 2009 to December 31, 2009
DESCRIPTION 2007 2008 2009
ESTIMATED RESOURCES:
Beginning Fund Balance,
January 1 $ 0 $ 0 $ 0
Estimated Fund Revenue:
Property Tax 0 0 1,224
Specific Ownership Tax 0 0 0
TOTAL AVAILABLE RESOURCES: $ 0 $ 0 $ 1,224
ESTIMATED EXPENDITURES:
Crime Control and Investigation $ 0 $ 0 $ 1,224
TOTAL EXPENDITURES: $ 0 $ 0 $ 1,224
SD0131
WELD COUNTY PIONEER COMMUNITY
LAW ENFORCEMENT AUTHORITY
2009
Fund 7090: 2007 2008 2009
70500 REVENUES
4112 General Property Taxes $ 0 $ 0 $ 1,224
4130 Specific Ownership Taxes 0 0 0
TOTAL REVENUE $ 0 $ 0 $ 1,224
SD0131
WELD COUNTY PIONEER COMMUNITY
LAW ENFORCEMENT AUTHORITY
2009
Fund 7090: 2007 2008 2009
7090 - 70500 CRIME CONTROL AND
INVESTIGATION
6379 Professional Services $ 0 $ 0 $ 1,224
TOTAL REVENUE $ 0 $ 0 $ 1224
SD0131
LEASE-PURCHASE AGREEMENTS
The following supplemental data regarding lease purchase agreements involving real property is
required under Section 29-1-104(2)(d), C.R.S., as amended:
A. The total amount to be expended during the ensuing fiscal year for payment
obligations under all lease-purchase agreements involving real property. -0-
B. The total maximum payment liability of the local government under all lease-
purchase agreements involving real property over the entire terms of such
agreements, including all optional renewal terms. -0-
C. The total amount to be expended during the ensuing fiscal year for payment
obligations under all lease-purchase agreements other than those involving
real property. -0-
D. The total maximum payment liability of the local government under all lease-
purchase agreements other than those involving real property over the
entire terms of such agreements, including all optional renewal terms. -0-
SD0131
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NOTICE AS TO PROPOSED BUDGET
DOCKET NO. 2008-75
NOTICE is hereby given that a proposed budget has been submitted to the Weld County Pioneer
Community Law Enforcement District Authority Board for the ensuring year of 2009. A copy of
such proposed budget has been filed in the Office of the Clerk to the Board where same is open
for public inspection. Such proposed budget will be considered at a special meeting of the Weld
County Pioneer Community Law Enforcement District Authority Board to be held in the First Floor
Assembly Room, 915 10th Street, Greeley, Colorado, on December 15, 2008, at 9:00 a.m.
Any interested elector within such Weld County Pioneer Community Law Enforcement Authority
District may inspect the proposed budget and file or register any objections thereto at any time prior
to the final adoption of the budget
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
DATED: November 7, 2008
PUBLISHED: November 14, 2008, in the Greeley Tribune
Affidavit of Publication
STATE OF COLORADO
ss.
County of Weld,
I, Jennifer Usher
of said County of Weld, being duly sworn, say that I am an
advertising clerk of
THE TRIBUNE
that the same is a daily newspaper of general circulation and
printed and published in the City of Greeley, in said county and
state; that the notice or advertisement, of which the annexed is a
true copy,(days): that the notice was published in the regular and
entire issue of every number of said newspaper during the period
and time of publication of said notice, and in the newspaper
proper and not in a supplement thereof; that the first publication
of said notice was contained in the, issue of the said newspaper-
bearing date the Fourteenth day of November
NOTICE AS TO PROPOSED BUDGET AD. 2008 and the last publication thereof: in the issue of said
DOCKET NO.2008-75 newspaper bearing date the Fourteenth day of
NOTICE is hereby given that a proposed budget hes been sub- November AD. 2008- that said The Tribune has been published
me Dised totrct Ae uthority Bard fforrtCommunity
e surng year of 2008.A continuously and uninterruptedly during the period of at least six
copy of such proposed budget has been filed In the Office of the
Clerk to the Board where same is open for publk inspection. months next prior to the first issue there of contained said notice
Such proposetlbudget will be considered at a special meeting of or advertisement above referred to; that said newspaper has been
the Weld County Pioneer Community Law Enforcement District
Authority Board to be held in the First Floor Assembly Room, admitted to the United States mails as second-class matter under
915 at
9:00 a.m.10th Street,
tinterested electordwithin s on uch Weed Counttyy P o- provisions any
neer Community Law Enforcement Authority District may in- thethereof; dthat the Act of March is daily or eamendments
sheet the proposed budget and file or register any objections and said newspaper is a newspaper duly
thereto at any time prior to the final adoption of the budget qualified for publishing legal notices and advertisements within
BOARD OF COUNTY COMMISSIONERS the meaning of the laws of the State of Colorado.
WELD COUNTY,COLORADO
DATED:November T,2008
The Tribune November 14,2008
November 14,2008
Total Charges: $11.22
dvertising Cle
14th day of November, 2008
My Commission Expires 02/14/2011
Notary Public
NOTICE OF ANNUAL MEETING
DOCKET NO. 2008-76
NOTICE is hereby given that the Board of Weld County Commissioners of Weld County, Colorado,
will convene as the Weld County Pioneer Community Law Enforcement Authority Board. Said
Annual Meeting of the Weld County Pioneer Community Law Enforcement Authority Board is to
be held in the First Floor Assembly Room, 915 10th Street, Greeley, Colorado on December 15,
2008, at 9:00 a.m.
If a court reporter is desired, please advise the Clerk to the Board, in writing, at least five days prior
to the hearing. The cost of engaging a court reporter shall be borne by the requesting party. In
accordance with the Americans with Disabilities Act, if special accommodations are required in
order for you to participate in this hearing, please contact the Clerk to the Board's Office at(970)
336-7215, Extension 4226, prior to the day of the hearing.
E-Mail messages sent to an individual Commissioner may not be included in the case file. To
ensure inclusion of your E-Mail correspondence into the case file, please send a copy to
egesick@co.weld.co.us.
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
DATED: November 7, 2008
PUBLISHED: November 14, 2008, in the Greeley Tribune
Esther Gesick
From: Postmaster@dem.state.co.us on behalf of dig-filing dig-filing [dlg-filing@state.co.us]
Sent: Tuesday, December 16, 2008 4:58 PM
To: Esther Gesick
Subject: Re: Weld County Pioneer Community Law Enforcement Authority(LGID#65721) 2009 Budget
(E-Filing Received)
Thank you for your submission to DLG. This is your confirmation email
notifying you that your filing reached our email box. We will review
your submission and contact you with any problems or issues if
necessary.
Thank you,
DLG Staff
1
6
rs
DEPARTMENT OF FINANCE
AND ADMINISTRATION
PHONE (970) 356-4000, Ext. 4218
FAX: (970) 352-0242
P. O. BOX 758
C. GREELEY, COLORADO 80632
COLORADO
December 15, 2007
Division of Local Government
1313 Sherman Street, Room 520
Denver, CO 80203
Dear Sirs:
Enclosed please find the following documents relating to the Weld County Pioneer Community Law
Enforcement Authority located in Weld County.
2009 Final Budget
Resolution to Adopt Budget
Resolution to Set Mill Levy
Resolution to Appropriate Sums of Money
Copy of Certification of Tax Levies
The mill levy has been set at 7.0 mills, the maximum allowed under Section 30-11-406, C. R. S.,
as amended. The 7.0 mill levy was approved on the November 3, 1998 ballot by a majority of the
voters. The voters also approved entirely "De-Brucing" the district. A copy of the certified tally
sheet of the November 7, 2006, election results, plus the ballot question, is enclosed.
Very truly yours,
Donald D. Warden, Director
Finance and Administration
Ddw/ch
Enclosure
2008-3291
CERTIFICATION
I hereby certify that the attached 2009 Final Budget is a true and accurate copy of the
budget of the Weld County Weld County Pioneer Community Law Enforcement Authority District,
adopted by the Board of County Commissioners, ex-officio Weld County Pioneer Community Law
Enforcement Authority Board, on the 15th day of December, 2008.
WELD COUNTY, COLORADO
BY: it/Ale ' (/A/
Donald D. Warden
Clerk to the Board
SUBSCRIBED AND SWORN TO before me this15th day of December, 2008.
' ma, . , off:.
N TORY `• Wed, - C/1to/oil
:.PUBLIC •/ f Notary Public
My Commission Expires Sept 11 2009
SD0131
STATE OF COLORADO
DEPARTMENT OF LOCAL AFFAIRS e( rel`N DIVISION OF LOCAL GOVERNMENT
t€3_ ,.51°*)
Local Government Services r' �
+t
1313 Sherman Street,Suite 521 *jai r' »
Denver,Colorado 80203
Phone: (303)866-2156 Bill Ritter,Jr.
FM: (303)866-4819 Governor
TDD: (303)866-5300 Susan E.Kirkpatrick
Executive Director
October 7,2008
Weld Cty. Pioneer Comm. Law Enforcement(65721) �_ (� ►I&
OR Budget Officer D `Y+ !gl
PO Box 758
c/o Weld County L, 0CT 14 n
Greeley,CO 80632-0758
WELD C0UM;+
Dear Budget Officer: ATTORNEY'S 0FrIC€
The Division of Local Government now encourages local governments to submit annual budgets electronically to the
Division. We hope that this additional filing option will offer time and cost savings. Below are outlined requirements
when submitting electronic budget documents to the Division.
• Submissions should be mailed to:dlu-filing(u,state.co.us.
• All budget documents should be in a pdf file with the name of the government,local government identification
number(LGID#)and the phrase"2009 Budget"in the name of the file. Please do not protect the file from
review,printing or saving.
• Include in the subject line of the e-mail the local government name, LG1D#,and the word BUDGET. You
can also look up any LGID#by going to our website at http://www.dola.state.co.us and clicking on"List of
Local Governments"on the left hand menu under"Department Services—Local Governments".
Your local government's LGID#is: 65721
• Please submit only one local government budget per email. (For example,ABCD Metropolitan Districts#1,
2,3 and 4 should be submitted in separate emails and pdf files and will have separate LG ID numbers.)
• All regular signatures should be included in the pdf document.
• An email size of 15 megabytes is the largest size that can be handled by our email system. If a document is
more than 15MB in size,it will need to be separated into multiple pdf files each no larger than 15MB.
• If you do not receive a reply confirmation within 48 hours after you send your budget,please contact Jarrod
Biggs or Cynthia Thayer at(303)866-2156.
• Please indicate within your email message if there are any other local government budgets incorporated within
a budget(e.g. Urban Renewal Authority within the City's budget document). Please add the LGID#of any
additional government incorporated within the general budget.
As a reminder,pursuant to 29-1-113,C.R.S.a certified copy of the budget should be filed with the Division by January
31st. For additional information,please visit http://www.Bola.colorado.tzov/dlg/taibudeetingre filina.html/.At this time
electronic filing is only available for the annual budget submittal,but we hope to expand this option to other filings in
the future. If you have any questions,please contact us at(303)866-2156.
Sincerely,
Division of Local Government
LOCAL GOVERNMENT BUDGET CALENDAR
The following calendar, prepared by the Department of Local Affairs is a listing of the
deadlines for the budget, for a local government audit and for the property tax
certification process. Some deadlines are not statutory, but reflect good budgeting
practices. For details on the applicable statutes listed below, please refer to the most
current Colorado Revised Statutes ("C.R.S.")
r a .
,
January 1 Start of Fiscal Year; begin planning for the budget of the next year.
January 10 Deadline for assessor to deliver tax warrant to county treasurer (C.R.S 39-5-
129.)
January 31 A certified copy of the adopted budget must be filed with the Division. (C.R.S
29-1-113(1)).
If a budget is not filed, the Division will authorize the county treasurer to
withhold distribution of the local government's tax revenues.
February 10 The Division sends notification to local governments whose budgets have not
been filed with the Division.
February 21 The Division will authorize the county treasurer to withhold tax revenues until
a certified copy of the budget is filed with the Division.
March 1 The U.S. Bureau of Labor Statistics releases the Consumer Price Index (the
"CPI") for the Denver/Boulder area. This annual percent change is used with
"local growth" to calculate "fiscal year spending" and property tax revenue
limitations of TABOR. (Article X, Sec. 20, Colo. Const.)
March 31 Deadline to request exemption from audit. (C.R.S 29-1-604(3)) Contact the
Local Government Audit Division, Office of the State Auditor, (303) 869-2870.
The Division notifies local governments of its determination that the entity has
exceeded the statutory property tax revenue limit (the "5.5%" limit).
June 30 Deadline for auditor to submit audit report to local government governing
body. (C.R.S 29-1-606(a)(1))
July 31 Deadline for submitting annual audit report to the Office of the State Auditor.
(C.R.S 29-1-606(3)) Deadline for request for extension of audit. (C.R.S 29-1-
606(4))
If an audit is required but has not been filed, the State Auditor's Office
may authorize the county treasurer to withhold the local government's
tax revenues.
Page 1
LOCAL GOVERNMENT BUDGET CALENDAR, con't.
1 flag
August 25 Assessors certify to all taxing entities and to the Division of Local Government
the total new assessed and actual values (for real and personal property)
used to compute the statutory and TABOR property tax revenue limits. (C.R.S
39-5-121 (2)(b) and 39-5-128) .
If applicable, upon receipt of the Certification of Valuation, submit
to the Division certifications of service impact from increased mining
production and/or from increased valuation due to previously exempt
federal property.which has become taxable. Certifications of impact are
required if the value is to be excluded from the tax revenue limit.
If applicable, apply to the Division for authorization to exclude from
the statutory limit the assessed valuation attributed to new primary oil or
gas production from any producing land or leaseholds.
October 15 Budget officer must submit proposed budget to the governing body. (C.R.S.
29-1-105) Governing body must publish "Notice of Budget" upon receiving
proposed budget. (C.R.S. 29-1-106(1)) Notice may be posted if budget is
less than $50,000.
November 1 Deadline for submitting applications to the Division for an increased levy
pursuant to 29-1-302, C.R.S. and applications for exclusion of assessed
valuation attributable to new primary oil or gas production from the 5.5% limit
pursuant to (C.R.S. 29-1-301 (1)(b))
December 10 Assessors' changes in assessed valuation will be made only once by a single
notification (re-certification)to the county commissioners or other body
authorized by law to levy property tax, and to DLG. (C.R.S. 39-1-111(5))
December 15 Deadline for certification of mill levy to county commissioners (C.R.S 39-5-
128(1)). Local governments levying property tax must adopt their budgets
before certifying the levy to the county. If the budget is not adopted by
certification deadline, then 90 percent of the amounts appropriated in the
current year for operations and maintenance expenses shall be deemed re-
appropriated for the purposes specified in such last appropriation. (C.R.S. 29-
1-108(2) and (3))
December 22 Deadline for county commissioners to levy taxes and to certify the levies to the
assessor. (C.R.S. 39-1-111(1))
December 31 Local governments not levying a property tax must adopt the budget on or
before this date; if they fail to adopt the budget see the penalty for failure to
adopt cited on December 15. All governing bodies must enact a resolution or
ordinance to appropriate funds for the ensuing fiscal year. If the budget is not
appropriated by year end, then 90 percent of the amounts appropriated in the
current year for operations and maintenance expenses shall be deemed re-
appropriated for the budget year. (C.R.S 29-1-108(4))
Page 2
SUMMARY OF LOCAL GOVERNMENT BUDGET LAW
FORMAT & CONTENT REQUIREMENTS
(29-1-101, et seq., C.R.S.)
Use this checklist to ensure that your budget will be in compliance with the format and content
requirements of the Local Government Budget Law.
A budget presents a complete financial plan by fund and by spending agency within
each fund and sets forth the following:
Proposed Expenditures must be shown for administration,operations,
maintenance, debt service, and capital projects to be undertaken or
executed during the year. (29-1-103(1)(a), C.R.S.)
Ji Anticipated Revenue must be set forth. (29-1-103(1)(b), C.R.S.)
G Estimated Beginning and Ending Fund Balances must be shown. (29-1-
103(1)(c), C.R.S.) Fund Balances are described as " . . . the balance of total
resources available for subsequent years' budgets . . . (29-1-102 (11), C.R.S.)
Three Years' Comparable Data must be shown in the budget: the prior fiscal
year's actual figures (2007);the estimated figures through the end of the current
fiscal year (2008); and the budget year's data (2009). (29-1-103(1)(d), C.R.S.)
▪ Written Budget Message must:
H describe the important features of the budget;
H include a statement of the budgetary basis of accounting used in the budget
[cash, modified accrual, or encumbrance, (29-1-102(2)C.R.S.];
L include a description of the services to be delivered during the budget year.
(29-1-103(1)(e), C.R.S.)
C Expenditures and Revenues must be described with ". . . explanatory
schedules or statements classifying the expenditures by object and the
revenues by source." (29-1-103(1)(f), C.R.S.)
No Deficit Spending. No budget shall provide for expenditures in excess of
available revenues and beginning fund balances. (29-1-103(2), C.R.S.)
u Lease-purchase agreement supplemental schedule. The adopted budget
must separately set forth the total amount to be expended during the budget
year for payment obligations under all lease purchase agreements for real
property and for all other property. It must also show the total maximum
payment liability under the agreement, and all optional renewal terms. (29-1-
103(3)(d), C.R.S.)
▪ Filing the Budget. A certified copy of the budget must be filed with the
Division of Local Government by January 31. (29-1-113(1), C.R.S.) A
certified copy means that it has on it a signed statement indicating:
I, , certify that the attached is a true and
accurate copy of the adopted 2009 budget of the fname of local
government).
2009 Budget Preparation
County Tax Entity Code .. LGID/S,,
CERTIFICATION OF TAX LEVIES for NON-c",i' ' _ vovernments
TO: County Commissioners' of , Colora�.
On behalf of the
(taxing entity)
the
(governing body)B
of the
(local government)
C
Hereby officially certifies the following mills
to be levied against the taxing entity's GROSS $
n e
assessed valuation of: (GROSS assessed valuation,Line 2 of the Certification of Valuation Form DLG 57 )
Note: If the assessor certified a NET assessed valuation
(AV)different than the GROSS AV due to a Tax
Increment Financing(TIF)Areal'the tax levies must be $
calculated using the NET AV. The taxing entity's total (NETC assessed valuation,Line 4 of the Certification of Valuation Form DLG 57)
property tax revenue will be derived from the mill levy
multiplied against the NET assessed valuation of:
Submitted: for budget/fiscal year
(not later than Dec.I5) (mm/dd/yyyy) (YYYY)
PURPOSE(see end notes for definitions and examples) LEVY2 REVENUE2
1. General Operating Expenses' mills $
2. <Minus>Temporary General Property Tax Credit/
Temporary Mill Levy Rate Reduction' < > mills $ < >
SUBTOTAL FOR GENERAL OPERATING: 1mills $
3. General Obligation Bonds and Interest' mills $
4. Contractual Obligations" mills $
5. Capital Expenditures'' mills $
6. Refunds/Abatements" mills $
7. Other" (specify): mills $
mills $
TOTAL: Sum of General Operating
1 L• Subtotal and Lines 3 to 7 mills $
Contact person: Daytime
(print) phone: ( )
Signed: Title:
Include one copy of this tar entity's completed form when filing the local government's budget by January 31st,per 29-1-113 CR_S., with the
Division of Local Government(DLG),Room 521, 1313 Sherman Street,Denver, CO 80203. Questions? Call DLG at(303)866-2156.
' If the taxing entity's boundaries include more than one county,you must certify the levies to each county. Use a separate form
for each county and certify the same levies uniformly to each county per Article X,Section 3 of the Colorado Constitution.
2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation(Line 4 of
Form DLG57 on the County Assessor's final certification of valuation).
Form DLG 70(rev 7/08) • Page I of 4
CERTIFICATION OF TAX LEVIES, continued
S ECTION APPLIES TO TITLE 32, ARTICLE 1 SPECIAL DISTRICTS THAT LEVY TAXES
FOR PAYMENT OF GENERAL OBLIGATION DEBT (32-1-1603 C.R.S.). Taxing entities that are
Special Districts or Subdistricts of Special Districts must certify separate mill levies and revenues to the
Board of County Commissioners, one each for the funding requirements of each debt (32-1-1603, C.R.S.)
Use additional pages as necessary. The Special District's or Subdistrict's total levies for general obligation
bonds and total levies for contractual obligations should be recorded on Page 1, Lines 3 and 4 respectively.
CERTIFY A SEPARATE MILL LEVY FOR EACH BOND OR CONTRACT:
BONDS:
1. Purpose of Issue:
Series:
Date of Issue:
Coupon Rate:
Maturity Date:
Levy:
Revenue:
2. Purpose of Issue:
Series:
Date of Issue:
Coupon Rate:
Maturity Date:
Levy:
Revenue:
CONTRACTS":
3. Purpose of Contract:
Title:
Date:
Principal Amount:
Maturity Date:
Levy:
Revenue:
4. Purpose of Contract:
Title:
Date:
Principal Amount:
Maturity Date:
Levy:
Revenue:
Use multiple copies of this page as necessary to separately report all bond and contractual obligations per 32-1-1603,C.R.S.
Form DLG 70(rev 7/08) Page 2 of 4
Notes:
A Taxing Entity—A jurisdiction authorized by law to impose ad valorem property taxes on taxable property
located within its territorial limits (please see notes B, C, and H below). For purposes of the DLG 70 only, a
taxing entity is also a geographic area formerly located within a taxing entity's boundaries for which the county
assessor certifies a valuation for assessment and which is responsible for payment of its share until retirement of
financial obligations incurred by the taxing entity when the area was part of the taxing entity. For example: an
area of excluded property formerly within a special district with outstanding general obligation debt at the time of
the exclusion or the area located within the former boundaries of a dissolved district whose outstanding general
obligation debt service is administered by another local governments.
B Governing Body—The board of county commissioners, the city council, the board of trustees, the board of
directors, or the board of any other entity that is responsible for the certification of the taxing entity's mill levy.
For example: the board of county commissioners is the governing board ex officio of a county public
improvement district (PID); the board of a water and sanitation district constitutes ex officio the board of directors
of the water subdistrict.
c Local Government-For purposes of this line on Page lof the DLG 70, the local government is the political
subdivision under whose authority and within whose boundaries the taxing entity was created. The local
government is authorized to levy property taxes on behalf of the taxing entity. For example, for the purposes of
this form:
I. a municipality is both the local government and the taxing entity when levying its own levy for its entire
jurisdiction;
2. a city is the local government when levying a tax on behalf of a business improvement district(BID)
taxing entity which it created and whose city council is the BID board;
3. a fire district is the local government if it created a subdistrict, the taxing entity, on whose behalf the fire
district levies property taxes.
4. a town is the local government when it provides the service for a dissolved water district and the town
board serves as the board of a dissolved water district, the taxing entity, for the purpose of certifying a
levy for the annual debt service on outstanding obligations.
°GROSS Assessed Value-There will be a difference between gross assessed valuation and net assessed
valuation reported by the county assessor only if there is a"tax increment financing"entity(see below), such as a
downtown development authority or an urban renewal authority, within the boundaries of the taxing entity. The
board of county commissioners certifies each taxing entity's total mills upon the taxing entity's Gross Assessed
Value found on Line 2 of Form DLG 57.
E Certification of Valuation by County Assessor, Form DLG 57-The county assessor(s) uses this form(or one
similar)to provide valuation for assessment information to a taxing entity. The county assessor must provide this
certification no later than August 25th each year and may amend it, one time,prior to December 10`h.
r TIF Area—A downtown development authority (DDA)or urban renewal authority (URA), may form plan
areas that use"tax increment financing"to derive revenue from increases in assessed valuation(gross minus net,
Form DLG 57 Line 3) attributed to the activities/improvements within the plan area. The DDA or URA receives
the differential revenue of each overlapping taxing entity's mill levy applied against the taxing entity's gross
assessed value after subtracting the taxing entity's revenues derived from its mill levy applied against the net
assessed value.
C NET Assessed Value—The total taxable assessed valuation from which the taxing entity will derive revenues
for its uses. It is found on Line 4 of Form DLG 57.
"General Operating Expenses (DLG 70 Page 1 Line 1)—The levy and accompanying revenue reported on
Line I is for general operations and includes, in aggregate, all levies for and revenues raised by a taxing entity for
purposes not lawfully exempted and detailed in Lines 3 through 7 on Page 1 of the DLG 70. For example: a fire
pension levy is included in general operating expenses,unless the pension is voter-approved, if voter-approved,
use Line 7 (Other).
Form DLG 70(rev 7/08) Page 3 of
Temporary Tax Credit for Operations (DLG 70 Page 1 Line 2)—The Temporary General Property Tax
Credit/Temporary Mill Levy Rate Reduction of 39-1-111.5, C.R.S. may be applied to the taxing entity's levy for
general operations to effect refunds. Temporary Tax Credits (TTCs) are not necessary for other types of levies
(non-general operations) certified on this form because these levies are adjusted from year to year as specified by
the provisions of any contract or schedule of payments established for the payment of any obligation incurred by
the taxing entity per 29-1-301(1.7), C.R.S., or they are certified as authorized at election per 29-1-302(2)(b),
C.R.S.
General Obligation Bonds and Interest(DLG 70 Page 1 Line 3)—Enter on this line the total levy required to
pay the annual debt service of all general obligation bonds. Per 29-1-301(1.7) C.R.S., the amount of revenue
levied for this purpose cannot be greater than the amount of revenue required for such purpose as specified by the
provisions of any contract or schedule of payments. Title 32, Article 1 Special districts and subdistricts must
complete Page 2 of the DLG 70.
x Contractual Obligation (DLG 70 Page 1 Line 4)—If repayment of a contractual obligation with property tax
has been approved at election and it is not a general obligation bond(shown on Line 3), the mill levy is entered on
this line. Per 29-1-301(1.7)C.R.S., the amount of revenue levied for this purpose cannot be greater than the
amount of revenue required for such purpose as specified by the provisions of any contract or schedule of
payments.
Capital Expenditures (DLG 70 Page 1 Line 5)—These revenues are not subject to the statutory property tax
revenue limit if they are approved by counties and municipalities through public hearings pursuant to 29-1-
301(1.2) C.R.S. and for special districts through approval from the Division of Local Government pursuant to 29-
1-302(1.5)C.R.S. or for any taxing entity if approved at election. Only levies approved by these methods should
be entered on Line 5.
M Refunds/Abatements (DLG 70 Page 1 Line 6)—The county assessor reports on the Certification of Valuation
(DLG 57 Line 11) the amount of revenue from property tax that the local government did not receive in the prior
year because taxpayers were given refunds for taxes they had paid or they were given abatements for taxes
originally charged to them due to errors made in their property valuation. The local government was due the tax
revenue and would have collected it through an adjusted mill levy if the valuation errors had not occurred. Since
the government was due the revenue, it may levy, in the subsequent year, a mill to collect the refund/abatement
revenue. An abatement/refund mill levy may generate revenues up to, but not exceeding, the refund/abatement
amount from Form DLG 57 Line 11.
1. Please Note: If the taxing entity is in more than one county, as with all levies, the abatement levy must be
uniform throughout the entity's boundaries and certified the same to each county. To calculate the
abatement/refund levy for a taxing entity that is located in more than one county, first total the
abatement/refund amounts reported by each county assessor, then divide by the taxing entity's total net
assessed value, then multiply by 1,000 and round down to the nearest three decimals to prevent levying
for more revenue than was abated/refunded. This results in an abatement/refund mill levy that will be
uniformly certified to all of the counties in which the taxing entity is located even though the
abatement/refund did not occur in all the counties.
" Other(DLG 70 Page 1 Line 7)—Report other levies and revenue not subject to 29-1-301 C.R.S. that were not
reported above. For example: a levy for the purposes of television relay or translator facilities as specified in
sections 29-7-101, 29-7-102, and 29-7-105 and 32-1-1005 (1) (a), C.R.S.; a voter-approved fire pension levy; a
levy for special purposes such as developmental disabilities, open space, etc.
Form DLG 70(rev 7/08)
Page 4 of 4
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