050-03
FY 2003-2004 BUDGET RESOLUTION
WHEREAS a notice of public hearing and budget synopsis has been published and a public
hearing held on March 24,2003, in accordance with Title 15.2, Chapter 25, Section 15.2-2506, of
the Code ofVrrginia, 1950 as amended.
THEREFORE BE IT FURTHER RESOLVED by the Board of Supervisors of the County
of Frederick, Virginia, that the budget for the 2003-2004 fiscal year as advertised in The Winchester
Star on March 14, 2003, be hereby approved in the amount of $188,355,753.
WHEREAS the budget amounts represent the total, less transfers between funds.
WHEREAS this Budget Resolution equals an amount less that the advertised budget with the
difference being the reduction in the real estate rate from the advertised increase of .18 per $100 of
assessed value to .12 per $100 of assessed value resulting in an adopted real estate tax rate of. 73 per
$100 of assessed value.
BE IT FURTIIER RESOLVED that the County of Frederick budget for the 2003-2004 fiscal
year be adopted as follows:
General Operating Fund:
General and Financial Admin.
Judicial Administration
Public Safety
Public Works
HealthlWelfare
$ 5,485,000
1,162,541
11,791,619
2,868,947
4,852,224
Education - Community College
Parks, Recreation & Cultural
Community Development
Non-Departmental Expenses
Regional Jail Fund
Landfill Fund
Division of Court Services Fund
Shawneeland Sanitary District Fund
Airport Operating Fund
Airport Capital Fund
Consolidated Maintenance Fund
School Operating Fund
School Operating Capital Fund
School Cafeteria Fund
School Construction Capital Project Fund
School Debt Service Fund
Larrick & Sides Trust Funds
School Textbook Fund
Unemployment Compensation Fund
NREP Operating Fund
NREP Textbook Fund
45,123
3,951,864
2,324,348
1,769,838
8,103,447
5,673,478
1,123,812
441,200
1,253,450
471,475
340,455
90,642,837
611,702
3,733,295
25,800,000
11,147,364
1,100
1,352,289
10,000
3,368,345
30,000
BE IT FURTHER RESOLVED that the Board of Supervisors of the County of Frederick,
Vrrginia, does herein adopt the tax rate for the 2003 assessment year at a rate of 73 cents per $100
of assessed value to be applied to real estate, the rate of $4.20 per $100 of assessed value to be
applied to personal property, $2.25 per $100 of assessed value to be applied to personal property on
one vehicle to volunteer firefighters that are approved and registered with the Fire and Rescue
Department, the rate of 42Yz cents per $100 to be applied to airplanes and zero tax to be applied to
antique vehicles. The Business and Professional Occupational License rates are as follows: retail 20
cents per $1 00 of gross receipts, contractors 16 cents per $1 00 of gross receipts, professional services
58 cents per $100 of gross receipts, personal and business 36 cents per $100 of gross receipts,
wholesale 5 cents per $100 of purchases and the rate of$2. 00 per $100 of assessed value on declining
values to be applied to machinery and tools, and contract carrier classified vehicles. Meals tax at an
adopted rate of 4 cents per $1. Lodging tax at an adopted rate of 2 cents per $1. County decals at
an adopted rate of$25 per vehicle and $10 per motorcycle. The Sanitary Landfill fees are as follows:
$38 per ton for less than 12,000 tons a year; $36 per ton for more than 12,000 but less than 24,000
tons a year, $34 per ton for more than 24,000 but less than 36,000 tons a year; $32 perton for more
than 36,000 but less than 48,000 tons a year; $30 per ton for more than 48,000 tons a year; $30 per
ton for construction demolition debris; $25 per ton for municipal waste and $8 per ton for municipal
sludge. The local tax for Enhanced 911 Service will continue to be at a set rate of $1.60.
BE IT FURTHER RESOLVED that appropriations are hereby authorized for the central
stores fund, special welfare fund, comprehensive services fund, county health insurance fund, school
health insurance fund, length of service fund, unemployment compensation fund equal to the total
cash balance on hand at July 1, 2003, plus the total amount of receipts for the fiscal year 2003 -2004.
The Fire Company Capital appropriation will include the current year appropriation plus any unused
funds at the end of fiscal year 2003.
BE IT FURTHERRESOL VED that this budget resolution does not fund the school operating
budget by category.
Resolution No.: 050-03
At a Regular Meeting of the Frederick County Board of Supervisors. held on the
9th day of April, 2003, 7:15 P.M.. in the Board of Supervisors' Meeting Room, County
Administration Building, 107 North Kent Street, Winchester, Virginia. the above
resolution was approved upon motion made by W. Harrington Smith, Jr., seconded by
Robert M. Sager and passed by the following recorded vote:
Richard C. Shickle
W. Harrington Smith, Jr.
Lynda J. Tyler
Gina A. Forrester
Aye
Aye
Nay
Aye
Robert M. Sager Aye
Margaret B. Douglas Aye
Sidney A. Reyes Aye
A COPY TESTE:
cc: Treasurer
Commissioner of the Revenue
John R.