047-13FY 2013 -2014 BUDGET RESOLUTION
WHEREAS a notice of public hearing and budget synopsis has been published and a
public hearing held on March 27, 2013, in accordance with Title 15.2, Chapter 25, Section 15.2-
2506, of the Code of Virginia, 1950 as amended.
THEREFORE BE IT FURTHER RESOLVED by the Board of Supervisors of the County of
Frederick, Virginia, that the budget for the 2013 -2014 Fiscal Year as advertised in The
Winchester Star on March 18, 2013, be hereby approved in the amount of $329,342,306,
BE IT FURTHER RESOLVED that the County of Frederick budget for the 2013 -2014 fiscal
year be adopted as follows:
General Operating Fund 133,024,407
Regional Jail Fund 18,415,374
Landfill Fund 6,626,620
Division of Court Services Fund 600,489
Shawneeland Sanitary District Fund 849,550
Airport Operating Fund 2,298,838
Lake Holiday Sanitary District Fund 1,120,326
School Operating Fund 134,000,043
School Debt Service Fund 14,954,701
School Capital Projects Fund 1,182,640
School Nutrition Services Fund 6,124,927
School Textbook Fund 2,158,429
NREP Operating Fund 4,819,862
NREP Textbook Fund 50,000
Consolidated Services /Maintenance Fund 3,100,000
School Trust Funds 16,100
BE IT FURTHER RESOLVED that the Board of Supervisors of the County of Frederick,
Virginia, does herein adopt the tax rates for the 2013 assessment year as follows:
Property Taxes — Rates per $100 of assessed value
58Y2 cents Applied to real estate, including mobile homes
$4.86 Applied to personal property
$2.25 Applied to personal property on one vehicle to
volunteer firefighters that are approved and
registered with the Frederick County Fire and
Rescue Department
1 cent Applied to airplanes
Zero tax
Applied to antique vehicles
$2.00 On declining values to be applied to
machinery and tools. The declining values are
60% for year one, 50% for year two, 40% for
year three, and 30% for year four and all
subsequent years.
$2.00 On apportioned percentage of book values to
be applied to Contract Classified Vehicles and
equipment
Business and Professional Occupational License Rates
Contractors 16 cents per $100 of gross receipts
Retail 20 cents per $100 of gross receipts
Financial, Real Estate, and Professional 58 cents per $100 of gross receipts
Services
Repair, personal and business services 36 cents per $100 of gross receipts
and all other businesses and
occupations not specifically listed or
exempted in the County Code
Wholesale 5 cents per $100 of purchases
The tax rates for other businesses and occupations specifically listed in the County Code
are also unchanged.
Other General Taxes
Meals tax 4% of gross receipts
Transient Occupancy tax 2% of gross receipts
Vehicle License Taxes $25 per vehicle and $10 per motorcycle
Sanitary Landfill Fees
$45 Per ton for commercial /industrial
$42 Per ton for construction demolition debris
$12 Per ton for municipal waste
$28 Per ton for municipal sludge
Shawneeland Sanitary District Taxes
$180 Unimproved Lots
$530 Improved Lots
Lake Holiday Sanitary District Taxes
$678 Buildable Lots
$264 Unbuildable Lots
Star Fort Subdivision Taxes Fees
$60 Per Lot
Street Light Fees
Oakdale Crossing and Fredericktowne $60 annually
Green Acres $25 annually
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, special grant awards fund, employee
benefits fund, maintenance insurance fund, development project fund, sales tax fund,
commonwealth sales tax fund, unemployment compensation fund, DARE Program, and
Forfeited Assets Program equal to the total cash balance on hand at July 1, 2013, plus the total
amount of receipts for the fiscal year 2013 -2014. The Fire Company Capital appropriation will
include the current year appropriation plus any unused funds at the end of the fiscal year 2013.
BE IT FURTHER RESOLVED that funding for all outstanding encumbrances at June 30,
2013, are re- appropriated to the 2013 -2014 fiscal year to the same department and account for
which they are encumbered in the 2012 -2013 fiscal year.
BE IT FURTHER RESOLVED that the construction fund projects will be appropriated as a
carryforward in the amount that equals the approved original project cost, less expenditures
and encumbrances through June 30, 2013.
Upon motion made by Bill M. Ewing and seconded by Robert A. Hess, the above
resolution was approved by the Frederick County Board of Supervisors, at their meeting of
April 9, 2013, bythe following recorded vote:
Richard C. Shickle
Aye
Robert A. Hess
Aye
Bill M. Ewing
Aye
Christopher E. Collins
Aye
Gene E. Fisher
Aye
Charles S. DeHaven, Jr.
Aye
Gary A. Lofton Aye
Resolution Adopting FY 2013 -2014 Budget
Board of Supervisors Meeting of April 9, 2013
A COPY TESTE:
John R /Ai y, Jr.`
Clerk, rd of Supervisors
County of Frederick, Virginia
Resolution No: 04713
cc: C. William Orndoff, Jr., Treasurer