HomeMy WebLinkAbout20083306.tiff HEARING CERTIFICATION
DOCKET NO. 2008-70
RE: 2009 FINAL BUDGET
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 2009
Final Budget for Weld County. Donald Warden, Director of Finance and Administration, made this
a matter of record and reviewed the summary of 2009 Budget Changes made since the Proposed
Budget for the record. (Clerk's Note: The summary of changes is included as backup to the
Resolution Summarizing Expenditures and Revenues and Adopting the 2009 Budget.) Mr.Warden
stated the General Fund started with $181,010.00 in unallocated funds; however, based on the
items listed in the summary, there is a total of $9,728.00 remaining in unallocated funds.
Mr.Warden also reviewed the Summary of Fund Balances,marked Exhibit A to the Resolution,and
stated the mill levy of 16.804 will remain the same. He stated the total budget appropriations is
$207,545,973,and he noted the property tax is up approximately 2.13 percent on assessed values,
as well as expenses, which have increased approximately two percent.
No public testimony was offered concerning this matter.
Commissioner Long moved to approve the Resolution to Summarize Expenditures and Revenues
for Each Fund and Adopt the 2009 Budget as submitted. The motion was seconded by
Commissioner Rademacher and it carried unanimously.
Mr. Warden read Emergency Ordinance#242, In the Matter of the Annual Appropriation for Weld
County, Colorado, for Fiscal Year 2009, for the record. Commissioner Long moved to approve
Ordinance#242 on an emergency basis. The motion was seconded by Commissioner Garcia, and
it carried unanimously.
Mr. Warden recommended approval of the Resolution setting the mill levy at 16.804 mills, in the
amount of$76,642,132.00. Commissioner Long moved to approve the Resolution to Set Mill Levy.
The motion was seconded by Commissioner Rademacher, and the motion carried unanimously.
There being no further discussion, the hearing was completed at 11:25 a.m.
2008-3306
FI0048
HEARING CERTIFICATION - 2009 FINAL BUDGET
PAGE
This Certification was approved on the 17th day of December 2008.
APPROVED:
BOARD OF COUNTY COMMISSIONERS
/ E 1LLA ELD COUNTY, COLORADO
p / i
ATTEST: `' �,t 4b1 k� A r 14
J��G � Iliam H. Jerke, Chair
Weld County Clerk to the B r , tthe
\-:(7,3,,,r, � XCUSED
a p °1y Robert '. - �e , Pro-Tem
BY: 1 ilUil ( Ldig �r , - ,
De y Clerk.to the Board j Ct )
Willi F. Garcia
��� E� cl
vid E. Long
Douglas demacher
2008-3306
F10048
DEPARTMENT OF FINANCE AND ADMINISTRATION
PHONE (970) 356-4000, EXT. 4218
FAX: (970) 352-0242
1D915 10TH STREET
111 P.O. BOX 758
C. GREELEY, COLORADO 80632
COLORADO
December 16, 2008
Colorado Division of Local Government
Department of Local Affairs
1313 Sherman Street, Room 521
Denver, CO 80203
Dear Sirs:
Enclosed please find a copy of the 2009 final budget for Weld County, Colorado. In addition, we
are enclosing a copy of the 2009 budget appropriation ordinance and the Resolution setting the mill
levy for 2009 for Weld County
If you have questions or need additional information, please do not hesitate to contact me at
(970) 356-4000, Extension 4218.
Very truly yours,
/ 11
Donald D. Warden, Director
Finance and Administration
DDW/ch
A7 et)
2008-3306
Esther Gesick
From: dig-filing dig-filing (dig-filing@state.co.us]
Sent: Monday, December 22, 2008 3:38 PM
To: Esther Gesick
Subject: Re: Weld County 2009 Budget Submissions
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.
Our received submissions of record from Weld County include:
Pioneer LEA
SW Weld LEA
Bebe Draw LEA
Weld County Emergency 911 Service Authority
and The Weld County Budget
Please consider this confirmation of our receipt of the documents, if
we find any issues with your submissions thus far we will be in contact.
Thank You
Jarrod Biggs
Technical Assistance
Division of Local Government
1
Esther Gesick
From: Esther Gesick
Sent: Wednesday, December 17, 2008 9:51 AM
To: dlg-filing@state.co.us
Cc: Don Warden; Esther Gesick
Subject: Weld County(LGID#62056) 2009 Budget(Part 1 of 2)
Attachments: Weld County 2009 Budget 1 of 2.pdf
Weld County 2009
Budget 1 of 2...
Esther E. Gesick
Deputy Clerk to the Board
915 10th Street
Greeley, CO 80631
(970) 356-4000 X4226
(970) 352-0242 (fax)
1
Esther Gesick
From: Esther Gesick
Sent: Wednesday, December 17, 2008 9:51 AM
To: dlg-filing@state.co.us
Cc: Don Warden; Esther Gesick
Subject: Weld County(LGID#62056) 2009 Budget (Part 2 of 2)
Attachments: Weld County 2009 Budget 2 of 2.pdf
t
Weld County 2009
Budget 2 of 2...
Esther E. Gesick
Deputy Clerk to the Board
915 10th Street
Greeley, CO 80631
(970) 356-4000 X4226
(970) 352-0242 (fax)
1
STATE OF COLORADO
DEPARTMENT OF LOCAL AFFAIRS doe c040
4. O
x 1876
September 19, 2008 Bill Ritter Jr.
Governor
Weld County Susan E. Kirkpatrick
Executive Director
Attn: Budget Officer
PO Box 758
Greeley, CO 80632-0758
Ref: Budget Year 2009 Statutory Property Tax Revenue Limitation
According to records of the Division of Local Government, the tax entity listed below has
waived the statutory property tax revenue limit, C.R.S. 29-1-301, et seq. (otherwise known as
the "5.5%" limitation). The Division of Local Government will not calculate and enforce the
"5.5%" limit for a tax entity that has a multiple-year waiver currently in effect for or expiring in
2009.
Tax Entity: Weld County(62056/1)
Waiver Type: COUNTY CHARTER
Waiver Source: Charter: Section 14-7
Waiver Date: January 1, 1976
DLG Waiver Ends Budget Year: Not applicable-continues until superceded
If any of the above information regarding the waiver of the statutory limitation is incorrect or
has been superseded by a subsequent event (most commonly an election affecting an entity's
general operating levy)please notify the Division of Local Government immediately.
The Division's duty under statute is to ensure a tax entity's compliance with the"5.5%" limit.
Please understand that the Division's determination of a taxing entity's waiver of the "5.5%"
limitation by election may not be above legal challenge. Also, any voter-approved revenue or
mill levy limitation or otherwise imposed limitations, including TABOR limits and statutory
mill levy caps, are neither calculated nor enforced by the Division of Local Government
SiSincerely,4 ��cw e r
Cynthia Thayer
Financial Analyst
1313 Sherman Street,Room 521,Denver,Colorado 80203 Phone(303)866-2156 FAX(303)866-4819 TDD(303)866-5300
To: Local Government Budget Officers
From: Division of Local Government
Date: September 22,2008
Re: Annual Budget Filing
Local governments are now encouraged to submit their annual budgets electronically to the Division. Electronic filing guide-
lines are posted at blip://w s‘N%.dota..tatc.co.us digla hud2e1iu;; r lilinQ.htmi. Please strictly follow these guidelines
when emailing your budget to us. At this time,this option is only available for annual budgets, but may become available for
other filings to the Division in the future. Please continue to submit all other filings to the Division at 1313 Sherman Street,
Room 521, Denver,CO 80203.
In addition to help increase the accuracy of all local government filings to the Division,we ask that you include DOLA's Local
Government Identification Number(LGID)on all filings. Your entity's LGID is displayed on the enclosed statutory property
tax revenue limitation letter, in parenthesis next to"Tax Entity". You can also look up any LGID by going to our website at
ltittt�:1;srsr‘1.doia.siate.co.u• and clicking on"List of Local Governments"on the left hand menu under"Department Services—
Local Governments". If you have any questions, please feel free to contact us at(303) 866-2156.
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.)
• Anticipated Revenue must be set forth. (29-1-103(1)(b), C.R.S.)
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:
I I 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.J;
include a description of the services to be delivered during the budget year.
(29-1-103(1)(e), C.R.S.)
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 heginninn fnnd balanros. (2Q-1-1ng(2) C.F..S.)
7 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:
certify that the attached is a true and
accurate copy of the adopted 2009 budget of the (name of local
government).
2009 Budget Preparation
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.")
let1
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.
notorwegfirtnrilVr
r"a
tteitlifteifitaikaairainatt
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 aonrooriated in the
current year for operations and maintenance expenses shall be deemed re-
appropriated for the purpc=•ea 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
County Tax Entity Code DOLA ICAO/SID
CERTIFICATION OF TAX LEVIES for NON-SCHOOL Governments
TO: County Commissioners' of , Colorado.
On behalf of the
A
(taxing entity)
the
(governing body)B
of the
(local government)t
Hereby officially certifies the following mills
to be levied against the taxing entity's GROSS $
I)
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 o
y NP.T 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 15) (mm/dd/yyyy) lyyyy)
PURPOSE(sec 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: mills $
3. General Obligation Bonds and Interest' mills $
4. Contractual Obligations' mills $
5. Capital Expenditures' mills $
6. Refunds/Abatements" mills $
7. Other' (specify): mills $
mills $
TOTALSum of l Oting
1 SubtotalGenera and Lines'pera 3 to 7 mills
Contact person: Daytime
(print) phone: ( )
Signed: Title:
Include one copy of this tax entity's completed form when filing the local government's budget by January 31st,per 29-1-113 C.R.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 1 of 4
CERTIFICATION OF TAX LEVIES, continued
THIS SECTION APPLIES TO TITLE 32, ARTICLE I 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 I, 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 government°.
° 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 taring entity's mill levy.
For example: the board of county commissioners is the governing board cx officio of a county public
improvement district(PID); the board of a water and sanitation district constitutes cx 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:
1. 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 taring 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 25" each year and may amend it, one time, prior to December lath.
" 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 taring entity's gross
assessed value after subtracting the taring 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) arc not necessary for other types of levies
(non-general operations) certified on this form because these levies arc 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.
K 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.
L 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.
N 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
abateincn'uiefund 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
abatementlrefund 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
Electronic Budget Filing Page 1 of 3
Colorado Welcome to...
j: Live Help I Advanced Search 'Enter Search Here
Department of Local Affairs 7 ' / , f K E"
t•r Rei ' •
* af * a
Division of Local Government 1 ' A P■ ° t .
; r 1.1,04 't
Department Home Division of Local Government Technical Assistance Budgeting e_filing
Technical Assistance
Budgeting Electronic Budget Filing
Financial Management
Program Contacts
Overview
Personnel
Purchasing Local Government Identification Number(LGID#)
Submit eBudget to: dlg-filing@state.co.us(include LGID#)
Smart Growth/Land Use
Planning
Special District Administration Program Contacts
Special District Elections Jarrod Biggs
3 03.866.4493
Water and Wastewater jarrod.biggs@state.co.us
Management
Cynthia Thayer
Resources 303.866-5601
cynthia.thayer@state.co.us
Division of Local Government
Regional Managers Division of Local Government
1313 Sherman Street, Room 521
Denver, Colorado 80203
Financial Assistance Fax: 303.866.4819
Programs
Technical Assistance
Programs
An option being provided on a voluntary basis this year is the ability to file the annual bud
Office of Smart Growth electronically to the Division.This should provide additional ease in submitting budget doc
without the encumbrance of printing and shipping.
State Demography Office
The file name of the document should include the name of the local government, acknowl
Geographic Information being a budget and the year, and another aspect is including the Local Government (dent
Systems Number that the Division uses to identify local governments(see example below).
Resources Below are the outlined requirements when submitting electronic budget documents to the
• Submissions should be mailed to: dlg-fling@state.co.us Include in the subject line
government name, LG ID#,and word eBUDGET in the subject line(you can look
local government's LGID Number by clicking here).
• All submissions must be in .pdf file format to insure the integrity of the document
local government name, LG ID#,and designated annual budget(2009 Budget)in
the document(and all documents if submitting a budget in multiple parts). Please
protect the document from review, printing,and saving.
• All regular signatures should be included in the Of document.
http://www.dola.state.co.us/dlg/ta/budgeting/e_filing.html 11/12/2008
Electronic Budget Filing Page 2 of 3
• Please submit only one local government budget document per email(do nc
multiple files).
• Please indicate within your email message if there are any other local govemmenl
incorporated within a budget(e.g. Urban Renewal Authority within the General Cit
Please add the LG ID#of any additional government incorporated within the gent
• If a document is more than 15 megabytes in size it will have to be broken up and
pieces as 15 mb is the largest file size that can be handled by the division's email
Division staff should be able to reasemble multiple .pdf files into an intact budget.
• If you do not receive an auto-reply confirmation of the receipt of your email within
after you send it,or if you have any questions about the process, please contact
Jarrod Biggs or Cynthia Thayer at(303)866-2156.
Below is a sample of what a filing email submission should look like. Please take notice o
name is presented in the subject line:
•Ig-filings'ttate.c•.ut
Fie Edit View Actions Took Window Help
II Send X Cane $Address e Q L••
Mai i Send Options
From: • Jarrod Biggs CC
T4: dg-frog@state.co.us BC:
Subject: '2009 Budget for the CITY OF ANYTOWN(16100 1234).
Attached 5 the 2009 Budget for the City of Anytown n accordance w(h state fig requrements.
Please dont hesitate to contact me(you have any ques0ons or concerns with our submission.
Thanks
Finance Drector
Cty of Anytown,CO
•
I
.2009 cty of
Anytown
Budget
(12345).pdf
Sample Email
From: Jarrod Biggs
To: dlg-filing®state.co.us
Subject: 2009 Budget for the City of Anytown (LG ID# 12
http://www.dola.state.co.us/dlg/ta/budgeting/efiling.html 11/12/2008
Electronic Budget Filing Page 3 of 3
Attachment: 2009_Budget_City_of Anytown_12345.PDF
Division of Local Government 1313 Sherman Street,#521 Denver,CO 80203 (303)866-2156 dola.helpdesk@state.co.us
Contact Us Privacy and Security Accessibility
http://www.dola.state.co.us/dlg/ta/budgeting/e_filing.html 11/12/2008
Hello