HomeMy WebLinkAbout2001 12-27 CCP Special Session 4
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CITY COUNCIL SPECIAL MEETING
City of Brooklyn Center
December 27, 2001 AGENDA
1. Call to Order Special Meeting
2. Roll Call
3. Discussion of Levy Limit Application to Combination of General Fund and Economic
Development Authority Levies and Options
-Requested Council Action:
- Discuss allocations of levy reduction.
4. Resolution Approving Amended Final Tax Capacity Levy for the General Fund, Debt
Service Funds, Housing and Redevelopment Authority and Economic Development
Authority for Fiscal Year 2002
•Requested Council Action:
- Motion to adopt resolution.
5. Resolution Approving Amended Final Tax Capacity Levy for the Economic Development
Authority of the City of Brooklyn Center Fiscal Year 2002
• Requested Council Action:
- Motion to adopt resolution.
6. Resolution Adopting Amended 2002 General Fund Budget
• Requested Council Action:
- Motion to adopt resolution.
7. Resolution Adopting Amended 2002 Special Revenue Fund Budgets
• Requested Council Action:
- Motion to adopt resolution.
8. Adjournment
Member introduced the following resolution and moved its
adoption:
RESOLUTION NO.
RESOLUTION APPROVING AMENDED FINAL TAX CAPACITY LEVY
FOR THE GENERAL FUND, DEBT SERVICE FUNDS, HOUSING AND
REDEVELOPMENT AUTHORITY AND ECONOMIC DEVELOPMENT
AUTHORITY FOR FISCAL YEAR 2002
WHEREAS, the City Council of the City of Brooklyn Center is the governing
body of the City of Brooklyn Center; and
WHEREAS, Minnesota Statutes require that the preliminary property tax levy be
provided to the Hennepin County Auditor no later than December 28, 2001; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Brooklyn Center, Minnesota that a tax is hereby levied on all taxable real and personal property
within the City of Brooklyn Center for the purpose and sums as follows:
General Fund $ nn 2n�5 $
1994 B- General Obligation Improvement Bonds $ 69,322
1995 B- General Obligation Improvement Bonds $ 70,468
1996 A- General Obligation Improvement Bonds $ 119,278
1997 A- Police and Fire Building Bonds $ 781,602
Subtotal General Fund and Debt Service $10,246,215
Economic Development Authority $ 248,423 $
Housing and Redevelopment Authority $ 197,313
Subtotal Authorities $ 445
Total Levy $1 0 9'1- $10,443,528
Date Mayor
ATTEST:
City Clerk
The motion for adoption of the forgoing resolution was duly seconded by member
and upon vote being taken thereon, the following voted in favor thereof:
and the followin g g voted against same:
whereupon said resolution was declared duly passed and adopted.
Member introduced the following resolution and moved its
adoption:
RESOLUTION NO.
RESOLUTION APPROVING AMENDED FINAL TAX CAPACITY LEVY
FOR THE ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF
BROOKLYN CENTER FISCAL YEAR 2002
WHEREAS, the City Council of the City of Brooklyn Center is the governing
body of the City of Brooklyn Center; and
WHEREAS, the City Council has received a resolution from the Economic
Development Authority of the City of Brooklyn Center establishing the final tax levy of the City
of Brooklyn Center Economic Development Authority for fiscal year 2002; and
WHEREAS, Minnesota Statutes require that the preliminary property tax levy be
provided to the Hennepin County Auditor no later than December 28, 2001; and
WHEREAS, the City Council, pursuant to the provisions of Minnesota Statutes
469.033, Subdivision 6, must certify the final property tax resolution of the Economic
Development Authority of the City of Brooklyn Center.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Brooklyn Center, Minnesota that a special tax is hereby levied on all taxable real and personal
property within the City of Brooklyn Center at the rate of 0.01813% % of the total tax
capacity value of real and personal property situated within the corporate limits of the City of
Brooklyn Center that is not exempted by law.
BE IT FURTHER RESOLVED that the property tax levied under this resolution
be used for the operations and activities of the Economic Development Authority of the City of
Brooklyn Center pursuant to Minnesota Statutes Chapter 469.
Date Mayor
ATTEST:
City Clerk
The motion for adoption of the forgoing resolution was duly seconded by member
and upon vote being taken thereon, the following voted in favor thereof:
and the following voted against same:
whereupon said resolution was declared duly passed and adopted.
Member introduced the following resolution and moved its adoption:
RESOLUTION NO.
RESOLUTION ADOPTING AMENDED 2002 GENERAL FUND BUDGET
WHEREAS, the City of Brooklyn Center is required by City Charter and State Law to annually
adopt a budget.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Brooklyn Center,
Minnesota that appropriations for budgeted funds for fiscal year 2002 shall be:
Revenues
General Fund
Property Taxes $44,24 5,215 $
Less amount for uncollectable ($307,386)
Sales Tax - Lodging Receipts $720,000
Licenses and Permits $565,485
Intergovernmental Revenues $2,769,840
General Government Service Charges $22,870
Recreation Fees and Charges $566,147
Public Safety Service Charges $16,250
Fines and Forfeits $190,000
Miscellaneous Revenue $365,000
Total General Fund Revenues $15,154,421 $
Appropriations
General Fund
Operating Divisions:
General Government $1,898,411
Public Safety $6,025,888
Community Development $426,090
Convention and Tourism $342,000
Social Services $103,419
Government Facilities $542,739
Public Works $3,011,631
CARS $1,334,675
Risk Management $164,810
Central Services and Supplies $432,380
Civic Events $9,392
Reimbursement from Other Funds ($782,684)
Transfer to Capital Project $125,000
Transfer to Special Assessment Construction $480,000
Transfer to Improvement Bonds Debt Service $259,068
Transfer to G.O. Building Bonds Debt Service $781,602
Total General Fund Q , � /, ^.21 $
Date Mayor
ATTEST:
City Clerk
The motion for adoption of the forgoing resolution was duly seconded by member
and upon vote being taken thereon, the following voted in favor thereof:
and the following voted against same:
whereupon said resolution was declared duly passed and adopted.
Member introduced the following resolution and moved its
adoption:
RESOLUTION NO.
RESOLUTION ADOPTING AMENDED 2002 SPECIAL REVENUE FUND
BUDGETS
WHEREAS, the City of Brooklyn Center is required by City Charter and State
Law to annually adopt a budget.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Brooklyn Center, Minnesota that appropriations for budgeted funds for fiscal year 2002 shall be:
Revenues
Special Revenue Funds
Economic Development Fund (EDA) x$463,687
Housing and Redevelopment Authority (HRA) $191,393
Community Development Block Grant (CDBG) $242,294
Police Drug Forfeiture Fund $20,000
City Initiatives Grant Fund $48,000
TIF District #2 $790,682
TIF District #3 $2,226,457
TIF District #4 $226,912
Total Special Revenue Funds $4,450,39S $4,209,425
Appropriations
Appropriations
Special Revenue Funds
Economic Development Fund (EDA) $607,754
Housing and Redevelopment Authority (HRA) $191,393
Community Development Block Grant (CDBG) $242,294
Police Drug Forfeiture Fund $20,000
City Initiatives Grant Fund $48,000
TIF District #2 $1,420,000
TIF District 43 $725,000
TIF District #4 $181,530
Total Special Revenue Funds $3,345,971
Date Mayor
ATTEST:
City Clerk
The motion for adoption of the forgoing resolution was duly seconded by member
and upon vote being taken thereon, the following voted in favor thereof:
and the following voted against same:
whereupon said resolution was declared duly passed and adopted.
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City of Brooklyn Center
A Millennium Community
To: Mayor Kragness and Council Members Lasman, Nelson, Peppe, and Ricker
From: Michael J. McCauley' -
City Manager
Date: December 21, 2001
Re: Levy Limit Application to General Fund and Economic Development Authority
When the preliminary levy was certified to Hennepin County in September, we received
the information back, as we usually do, regarding the final levy limits for the HRA and
the EDA. In September, a preliminary levy is adopted for both the HRA and EDA that is
based on a per cent of the taxable market value of property in the City. Hennepin County
advised as to the final amount that could be levied for the HRA and EDA based on final
market values and the final levies were adjusted accordingly. It was not until this
Wednesday that the County advised that the 2002 levy limit for the General Fund
includes the amount levied on behalf of the EDA. In the absence of levy limits this would
not be an issue. Enclosed is an additional copy of the notice from the State on our levy
limit for taxes payable 2002 that has previously been included in the budget materials.
The EDA levy has been included in the Truth in Taxation Notice, while the HRA levy
has not. The confusion on our part apparently arose out of the separateness of the EDA
levy and the separate limitation on the amount of EDA levy.
Mr. Sell spoke with representatives of Hennepin County earlier this week in response to
their call. I spoke with Ken Rowe from Hennepin County and Rich Gardner from the
State Finance Department. They confirmed that the EDA levy would have to be included
in the overall levy limit calculations for taxes payable in 2002. This means that there are
two limits on the EDA levy:
1) a percentage limit of the market value of taxable property; and
2) the overall levy limitation.
The HRA levy is treated as a special levy and is only limited by the percentage limitation
in statute and not included in the overall levy limitation. The benefit of the EDA separate
levy is very limited under these circumstances.
The net impact of the information is that the adopted levy is $248,423 higher than the
levy limit for pay 2002. We have several options:
6301 Shingle Creek Parkway Recreation and Community Center Phone & TDD Number
Brooklyn Center, MN 55430 -2199 (763) 569 -3400
City Hall & TDD Number (763) 569 -3300 FAX (763) 569 -3434
FAX (763) 569 -3494
1. Do nothing on the levy:
a. Our levy will be reduced by Hennepin County by $248,423, all of
which would come out of the General Fund levy.
2. Adopt an amended final levy:
a. Options
i. Reduce EDA levy entirely
1. this leaves $237,067 in budgeted expenses against
sufficient HRA transfers and interest to cover salaries
and supplies
ii. Reduce EDA levy by $100,000 and General Fund levy by
$148,423
1. this retains an EDA levy
2. impacts the General Fund by $148,000 more than
option 1
iii. Some other combination reducing total EDA and General Fund
levy by $248,423
On the expenditure side, the budgets will have to be amended to reflect the levy option
selected. If we do nothing, or place all the levy reductions in the General Fund, then all of
the $248,423 must be found in the General Fund. In speaking with Mr. Gardner and Mr.
Rowe, the elimination of the EDA levy was seen as a viable option. In speaking with
Charlie LeFevere, it is always possible to transfer money to the EDA, but EDA money
must be spent by the EDA for its own purposes. That is, we may wish to eliminate the
EDA levy in 2002 since we can cash flow budgeted EDA expenses in 2002 with the
remaining revenues. The impact is on the long term cash balance for the EDA that is
created and available for development /redevelopment activities.
Possible expenditure reductions in the General Fund:
1. Reduce contingency by $50,000 to $75,000
2. Eliminate Administrative Specialist position for a savings of $42,155
3. Reduce in other categories
SUMMARY
The total EDA and General Fund levy will be reduced by $248,423. The Council needs to
chose whether all of that reduction will come from the General Fund, or will be allocated
between the EDA and General Fund, or taken completely from the EDA levy. The State
treats the EDA levy as a levy by the City on behalf of the EDA, but restricts its
expenditure to the EDA. Taking no action will result in the entire amount coining from
the General Fund. We are facing additional cuts from the Legislature in aids received in
2002 due to State budget projections of shortfalls in State revenues. If the full $248,423 is
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taken out of the General Fund, we will face potential State reductions in 2002 in even
worse shape to absorb those cuts. Since the EDA appears to be able to fund its budgeted
expenses from revenues without a separate EDA levy, reducing the EDA levy is perhaps
the most prudent. That will allow us to review the situation and adjust as deemed
appropriate to loss of State Aids or transfers to the EDA from the General Fund (since
transfers from the EDA to the General Fund would generally not be allowed). Since we
are reacting to this situation with little to time to reflect prior to December 28` when the
final levy must be re- certified to the County, (We certified the final levy after its adoption on
December 10` which resulted in this week's call from Hennepin County {without explanation of why
Hennepin County did not so advise regarding the preliminary EDA and General Fund levies).) reducing
the EDA levy to zero maintains the greatest flexibility and ability to adjust the budget and
prepare for 2003. The ability to reflect on how to deal with this situation and the looming
State cuts is best accomplished by eliminating all or part of the EDA levy. The
resolutions have blanks so that we can insert the amounts selected by the City Council for
reduction based on the Council's judgment and discussion.
MINNESOTA Department of Revenue
Property Tax Division Mail Station 3340 St. Paul, MN 55146 -3340
Phone (651) 296 -3155 Fax (651) 297 -2166
August 21, 2001
To: Finance Officials of Cities Over 2,500 Population
Re: Payable 2002 Overall Levy Limitation
Enclosed is the Payable 2002 Overall Levy Limitation Notice for your city. The factors
involved in the calculation of your city's payable 2002 overall levy limitation are shown
on the notice. The following is an explanation of the calculation factors. (Note: Lines 1
through 7 do not apply to a city that was not subject to the overall levy limitation
for the taxes payable year 2000.)
Line 1 -- Adjusted Levy Limit Base for Payable 2000: This amount is from line 5 of
your city's "Payable 2000 Overall Levy Limitation Notice" that you received in 1999.
Line 2 — Payable 2000 Matching Funds Special Levy: This is the total amount of your
city's special levy for the increases in matching fund requirements for state or federal
grants that was approved by the Department of Revenue, based on your city's special
levy claims on its Payable 2000 PT Form 280. This amount is added to the levy limit
base since the new special levy for matching funds is based on the increase in the
required local share over the payable 2001 amount.
Line 3 — Beginning Levy Limit Base for Payable 2002: This is the sum of Line 1 and
Line 2.
Line 4 — Implicit Price Deflator Adjustment (March 2000 /March 1999): This is the
ratio of the implicit price deflator for govenunent consumption expenditures and gross
investment for state and local govemments prepared by the Bureau of Economic Analysis
of the United States Department of Commerce for March 2000 compared to March 1999.
Line 5 — Household Growth Adjustment: Line 5a is the April 1, 1998 household
estimate for your city as determined by the State Demographer (for nomnetropolitan
cities) or by the Metropolitan Council (for cities within the seven county metropolitan
area). Line 5b is the April 1, 1999 household estimate for your city as determined by the
State Demographer (for nonmetropolitan cities) or by the Metropolitan Council (for cities
within the seven county metropolitan area). Line 5c is the ratio of the 1999 household
estimate for your city to the 1998 household estimate for your city. If the calculated ratio
for your city is less than 1.000000 it has been changed to 1.000000.
Line 6 — Adjustment for Pay' 2000 Market Value of New C/I Construction: Line 6a
is the payable 1999 total taxable market value of all property for your city. Line 6b is the
Continued....
An equal opportunity employer TT11TDD: (651) 215 -0069
payable 2000 market value of new construction of class 3 commercial and industrial
property for your city. Line 6c is 50% of Line 6b. Line 6d is 1.000000 plus the ratio of
Line 6c to Line 6a.
Line 7 — Levy Limit Base Adjusted for Pay' 2001 Factors: This is the Beginning
Levy Limit Base for Payable 2002 (Line 3), multiplied by the Implicit Price Deflator
Adjustment (Line 4), multiplied by the Household Growth Adjustment (Line 5c), and
multiplied by the Adjustment for Pay' 2000 Market Value of New C/I Construction (Line
6d).
Line 8 — Alternative Levy Limit Base for Payable 2001: This is your city's payable
2001 final certified property tax levy, minus payable 2001 special levies, plus 2001
property tax aids. See the section below titled "Detail of Alternative Levy Limit Base
Calculation" for more information. If your city failed to submit a Certification of
Payable 2001 Special Levies to the Department of Revenue, this amount is zero. Since
the 2001 special levies are a deduction in the detennination of the alternative levy limit
base, your city is not entitled to an alternative levy limit base unless a Certification of
Payable 2001 Special Levies was submitted to the Department of Revenue.
Line 9 — Effective Levy Limit Base for Payable 2001: This is the greater of Line 7 or
Line 8.
Line 10 — Payable 2001 Opt -Out City Transit Services Levy: For those cities within
the seven county metropolitan area that levied a local transit tax under M.S. 473.388,
Subd. 7 for payable 2001, this is the non -debt portion of that levy, plus the associated
homestead and agricultural aid (HACA). For all other cities this line is blank.
Line 11 —Levy Limit Base after Transit Services Levy Adj.: This is Line 9 minus
Line 10.
Line 12 — Implicit Price Deflator Adjustment (March 2001 /March 2000): This is the
ratio of the implicit price deflator for government consumption expenditures and gross
investment for state and local govermnents prepared by the Bureau of Economic Analysis
of the United States Department of Commerce for March 2001 compared to March 2000.
• The March 2001 index used is the final one reported at the end of June, 2001.
Line 13 — Household row
G th Adjustment: Line 13a is the April 1, 1999 household
estimate for your city as determined by the State Demographer (for nonmetropolitan
cities) or by the Metropolitan Council (for cities within the seven county metropolitan
area). Line 13b is the April 1, 2000 household count for your city from the 2000 federal
decennial census as certified by the United States Department of Commerce, Bureau of
the Census. Line 13c is the ratio of the 2000 household count for your city to the 1999
household estimate for your city. If the calculated ratio for your city is less than
1.000000 it has been changed to 1.000000.
Line 14 — Adjustment for Pay' 2001 Market Value of New C/I Construction: Line
14a is the payable 2000 total taxable market value of all property for your city. Line 14b
is the payable 2001 market value of new construction of class 3 commercial and
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industrial property for your city. Line 14c is 50% of Line 14b. Line 14d is 1.0
plus the ratio of Line 14c to Line 14a.
Line 15 —Adjusted Levy Limit Base for Payable 2002: This is the Levy Limit Base
after Transit Services Levy Adj. (Line 11), multiplied by the Implicit Price Deflator
Adjustment (Line 12), multiplied by the Household Growth Adjustment (Line 13c), and
multiplied by the Adjustment for Pay' 2001 Market Value of New C/I Construction (Line
14d).
Line 16 — New Net Tax Capacity -Based Referendum Levies: This is the amount of
your city's new net tax capacity -based referendum levies, if any, for payable 2002
including (1) those that were approved by the voters at a referendum held in 1997, 1998,
or 1999, provided that a levy is authorized for the taxes payable year 2002, and (2) those
approved by the voters in 2001 that are effective for the taxes payable year 2002.
Under M.S. 275.73 a county or a levy limit city may choose to go to the voters for
approval to levy an additional tax on net tax capacity rather than on market value. In
order to be effective for levy year 2001, taxes payable year 2002, a referendum under this
provision in 2001 would have to be held prior to September 1, 2001. A referendum held
after this date in 2001 could not be levied until levy year 2002, taxes payable year 2003.
If voter approval for the desired tax is required under another general or special law or
the provisions of a city charter, the levy would have to be on market value instead of on
net tax capacity. For example, if the city wants to issue new bonds and levy a property
tax for them, and the city is required to hold an election on the bonds and property tax
levy under the provisions of M.S. 475.58, any levy for the bonds would have to be on
market value instead of on net tax capacity.
If your city has a new net tax capacity -based referendum levy for payable 2002, it is to be
added to your city's levy limit base since it is an authorized additional levy rather than a
special levy authorized outside of your city's overall levy limitation.
Line 17 — 2002 Property Tax Aids: This is the amount of your city's property tax aids
for calendar year 2002. Line 17a is your city's certified amount of 2002 local
govenvinent aid (LGA). Line 17b is your city's estimated amount of 2002 taconite aids,
if any, under M.S. 298.28 and 298.282. Line 17c is your city's certified amount of 2002
existing low income housing aid, if any, under M.S. 477A.06. Line 17d is your city's
certified amount of 2002 new construction low income housing aid, if any, under M.S.
477A.065. Line 17e is your city's 2002 transit property tax replacement aid. Line 17f is
the sum of Lines 17a through 17e. The 2002 property tax aids are to be deducted from
your city's adjusted levy limit base for payable 2002 since your city's overall levy
limitation is to change inversely with the change in your city's property tax aids.
Line 18 — Adjustment for 2001 Local Tax Rate Excess Tax Increment Taxes: M.S.
469.177, Subd. 9 provides that a tax increment (TIF) district does not get to keep the
portion of tax increments that are based on an increase in the total local tax rate over the
total rate that existed for the year in which the original local tax rates for the TIF district
were certified. These local tax rate excess tax increment taxes are to be distributed to the
county, the city, and the school district (but not special taxing districts) based on their
respective percentages of the total local tax rate increase. This statute further provides
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that the amount distributed to the county, the city, or the school district is to be deducted
in determining its levy limitation for the next taxes payable year. The amo.unt shown is
the increase (if any) in your city's local tax rate excess tax increment taxes for payable
2001 over payable 2000. It is presumed that your city's payable 2001 property tax levy
was reduced by its payable 2000 local tax rate excess tax increment taxes.
Line 19 — Payable 2002 Overall Levy Limitation: This is your city's Adjusted Levy
Limit Base for Payable 2002 (Line 15), plus your city's New Net Tax Capacity -Based
Referendum Levies, if any (Line 16), minus your city's 2002 Property Tax Aids (Line
170, and minus the Adjustment for 2001 Local Tax Rate Excess Tax Increment Taxes, if
any (Line 18). This is the most that your city may levy for the taxes payable year 2002
for all purposes except special levies and special assessments.
Detail of Alternative Levy Limit Base Calculation (for Line S Above):
Note: For a city that was not subject to the overall levy limitation for the taxes
payable year 2000, the following detail is from the city's Certification of Payable
2001 Special Levies or from the county auditor's final levy survey for payable 2001
rather than from the source cited for each line.
Line 1 — Payable 2001 Total Certified Levy: This is your city's payable 2001 total
certified levy reported on your city's Payable 2001 Property Tax Levy Report submitted
to the Department of Revenue.
Line 2 — Payable 2001 Debt Special Levies: These are the payable 2001 debt special
levies (if any) reported on your city's Payable 2001 Property Tax Levy Report submitted
to the Department of Revenue. Line 2a is the special levy for the principal and interest
on bonded indebtedness. Line 2b is the special levy for equipment certificates of
indebtedness. Line 2c is the special levy for bonds of another local unit of government.
Line 2d is the special levy for the principal and interest on armory bonds. Line 2e is the
sum of Lines 2a through 2d.
Line 3 — Payable 2001 Market Value Based Referendum Levies: This is your city's
• special levy (if any) for market value based referendum levies, whether for operating
purposes or bonds, reported on the final levy survey for payable 2001 submitted by the
county auditor to the Department of Revenue.
Line 4 — Payable 2001 Natural Disasters Special Levies: This is your city's special
levies (if any) for the unreimbursed cost of preparing for or repairing the effects of
natural disasters reported on your city's Certification of Payable 2001 Special Levies.
Line 5 — Pay' 2001 Levy to Correct for Errors in Pay' 2000 Cert. Levy: This is your
city's special levy (if any) for payable 2001 to correct for an error in the city's levy that
was certified to the county auditor for payable 2000, as reported on your city's
Certification of Payable 2001 Special Levies.
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Line 6 — Payable 2001 Economic Development Tax Abatement Levies: This is your
city's special levy (if any) for economic development tax abatements under M.S.
469.1815 reported on your city's Certification of Payable 2001 Special Levies.
Line 7 — Payable 2001 Levy to Repay State or Federal Loan: This is your city's
special levy (if any) to repay a state or federal loan used to fund local government
spending due to a state or federal transportation project or other state or federal capital
proj ect, as reported on your city's Certification of Payable 2001 Special Levies.
Line 8 — Total Payable 2001 Special Levies Reported: This is the sum of Line 2e and
Lines 3 through 7.
Line 9 — 2001 Property Tax Aids: This is the amount of your city's property tax aids
for calendar year 2001. Line 9a is your city's certified amount of 2001 local government
aid (LGA) before TIF aid reduction under M.S. 273.1399. Line 9b is your city's certified
amount of 2001 homestead and agricultural credit aid (HACA) before TIF aid reduction
under M.S. 273.1399. Line 9c is your city's 2001 taconite aids, if any, under M.S.
298.28 and 298.282. Line 9d is your city's certified amount of 2001 existing low income
housing aid, if any, under M.S. 477A.06. Line 9e is your city's certified amount of 2001
new construction low income housing aid, if any, under M.S. 477A.065. Line 9f is the
sum of Lines 9a through 9e.
Line 10 — Alternative Levy Limit Base for Payable 2001 (1 — 8 + 9f): This is your
city's Payable 2001 Total Certified Levy (Line 1) minus Total Payable 2001 Special
Levies Reported (Line 8) plus 2001 Property Tax Aids (Line 9f).
If you have any questions concerning this letter or the enclosed Payable 2002 Overall
Levy Limitation Notice, please contact me at (651) 296 -3155 or Mike Bernard of the
Department of Revenue at (615) 297 -1577.
Sincerely,
Richard B. Gardner
Research Analyst Supervisor Senior
Enclosures
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