Ordinances

2021-2022 Budget Ordinance

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BE IT ORDAINED by the Board of Commissioners of Mitchell County, North Carolina:

SECTION 1:

The following amounts are hereby appropriated in the General Fund for the operation of the County Government and its activities for the fiscal year beginning July 1, 2021 and ending June 30, 2022, in accordance with the chart of accounts heretofore established for this County:

  • General Government – $2,749,244
  • Public Safety – $5,319,789
  • Transportation – $608,601
  • Environmental Protection – $1,546,544
  • Occupancy Tax – $110,000
  • Economic and Physical Development – $564,635
  • Human Services – $5,294,036
  • Education – $3,827,323
  • Cultural and Recreation – $323,397
  • Capital Outlay – $551,675
  • Debt Service – $142,858
  • Contingency – $25,000
  • Revaluation – $100,000
  • Capital Reserve – 
  • Fund Balance – 

TOTAL EXPENSES: $21,163,102

SECTION 2:

It is estimated that the following revenues will be available in the General Fund for the fiscal year beginning July 1, 2021 and ending June 30, 2022:

  • Property Tax – $10,422,489
  • Prior Year Property Tax – $275,000
  • Local Option Sales Tax – $4,249,670
  • Other Taxes and Licenses – $215,485
  • Unrestricted Intergovernmental – $55,195
  • Restricted Intergovernmental – $3,310,502
  • Licenses and Fees – $173,100
  • Sales and Services – $814,314
  • Investment Earnings – $4,999
  • Fund Balance Appropriation – $1,642,348

TOTAL REVENUES – $21,163,102

SECTION 3:

The following amounts are hereby appropriated in the Revaluation Fund for the future revaluation of property in Mitchell County during the fiscal year beginning July 1, 2021 and ending June 30, 2022, in accordance with the chart of accounts heretofore established for this County:

  • Reserve for Revaluation – $100,000

SECTION 4:

It is estimated that the following revenues will be available to the Revaluation Fund for the fiscal year beginning July 1, 2021 and ending June 30, 2022:

  • Transfer from General Fund – $100,000
  • Interest on Investme ts – $130.00
  • Fund Balance Appropriated – $132,550

TOTAL – $232,680

SECTION 5:

The following amounts are hereby appropriated in the Fire District Fund for the operation of fire protection services for the fiscal year beginning July 1, 2021 and ending June 30, 2022, in accordance with the chart of accounts heretofore established for this County:

  • Public Safety – Bakersville – $164,500
  • Public Safety – Ledger – $131,500
  • Public Safety – Parkway – $326,000
  • Public Safety – Buladean – $72,000
  • Public Safety – Fork Mountain – $97,500
  • Public Safety – Bradshaw – $116,900
  • Public Safety – Spruce Pine – $173,600

TOTAL APPROPRIATIONS – $1,082,000

SECTION 6:

It is estimated that the following revenues will be available in the Fire District Fund for the fiscal year beginning July 1, 2021 and ending June 30, 20282

  • Current Year Taxes – $1,082,000

TOTAL ESTIMATED REVENUES – $1,082,000

SECTION 7:

The following amounts are hereby appropriated in the Fire District Fund for the operation of fire protection services for the fiscal year beginning July 1, 2021 and ending June 30, 2022, in accordance with the chart of accounts heretofore established for this County:

  • Public Safety – Bakersville – $19,500
  • Public Safety – Ledger – $12,000
  • Public Safety – Parkway – $31,500
  • Public Safety – Buladean – $7,500
  • Public Safety – Fork Mountain – $8,900
  • Public Safety – Bradshaw – $6,700
  • Public Safety – Spruce Pine – $20,500

TOTAL APPROPRIATIONS – $106,600

SECTION 8:

It is estimated that the following revenues will be available in the Fire District Fund for the fiscal year beginning July 1, 2021 and ending June 30, 2022:

  • Current Year Vehicle Tax Estimated Revenues – $106,600

SECTION 9:

There is hereby levied a tax at the rate of fifty-eight cents ($0.58) per one-hundred dollars ($100.00) valuation of property listed as of January 1, 2021 for the purpose of raising revenue included in “Ad Valorem Taxes—Current Year” in the General Fund in Section 2 of this ordinance

This rate of tax is based on an estimated total valuation of property for the purpose of taxation of $1,699,933,276 and an estimated collection rate of 96.56%.  The estimated rate of collection is based on the fiscal year 2019-2020 collection rate of 96.56%.

SECTION 10:

There is hereby a levied a tax at the rate of seven cents ($0.07) per one-hundred dollars ($100.00) valuation of property listed for taxes as of January 1, 2021 and located with the Special Fire Districts #1, #3, #4, #6, #9, #10, #12 and #72 for the raising of revenue for said Special Fire District.  This rate of tax is based on an estimated total valuation of property for the purposes of taxation of $1,459,809,008 with a collection rate of 96.56%.  The estimated rate of collection is based on the fiscal year 2019-2020.

SECTION 11:

There is hereby levied a tax at the rate of three and one half cents ($0.035) per one-hundred dollars ($100.00) valuation of property listed for taxes as of January 1, 2021 and located outside of the Special Fire Districts for the raising of revenue for said Special Fire Districts.  This rate of tax is based on an estimated valuation of property for the purposes of taxation of $86,278,485 and an estimated collection rate of 96.56%.  The estimated rate of collection is based on the fiscal year 2019-2020.

SECTION 12:

It is estimated that the following revenues will be available in the 911 Emergency Telephone System fund:

  • 911 Charges – $224,314
  • Interest on Investments – $15
  • Fund Balance Appropriations – 

TOTAL – $224,329

SECTION 13:

The following amounts are hereby appropriated in the 911 Emergency Telephone System fund for the operation of the system for the fiscal year beginning July 1, 2021 and ending June 30, 2022:

  • $224,329

SECTION 14:

It is estimated that the following revenues will be available in the Special Revenue CDBG  Fund for the fiscal year beginning July 1, 2021 and ending June 30, 2022:

  • Special Revenue CDBG Fund – $253,216

SECTION 15:

The following amount is hereby appropriated in the Special Revenue CDBG Fund for the Neighborhood Revitalization Grant in Mitchell County during the fiscal year beginning July 1, 2021 and ending June 30, 2022, in accordance with the chart of accounts heretofore established for this County:

  • Special Revenue CDBG Fund – $253,216

SECTION 16:

It is estimated that the following revenues will be available in the Capital Reserve Fund for the fiscal year beginning July 1, 2021 and ending June 30, 2022:

  • Capital Reserve – $0.00

SECTION 17:

The following amount is hereby appropriated in the Capital Reserve Fund for future Capital Projects in Mitchell County during the fiscal year beginning July 1, 2021 and ending June 30, 2022, in accordance with the chart of accounts heretofore established for this County:

  • Capital Reserve – $0.00

SECTION 18:

The Budget Officer is hereby authorized to transfer appropriations as contained herein under the following conditions:

  1. He/she may transfer amounts between line item expenditures within a department without limitation and without a report being required.These changes should not result in recurring obligations such as salaries.
  2. He/she may transfer amounts up to $1,000 between departments, including contingency appropriations, within the same fund. He/she must make an official report on such transfers at the next regular meeting of the Board of Commissioners.
  3. He/she may not transfer any amount between funds, except as approved by the Board of Commissioners in the Budget Ordinance as amended.

SECTION 19:

The Budget Officer may make cash advances between funds for periods not to exceed 60 days without reporting to the Board of Commissioners.  Any advances that extend beyond 60 days must be approved by the Board.  All advances that will be outstanding at the end of the fiscal year must be approved by the Board.

SECTION 20:

Copies of this Budget Ordinance shall be furnished to the Clerk of the Board of Commissioners and to the Budget Officer and Finance Officer to be kept on file by them for their direction in the disbursement of funds.

Adopted this the 17th day of June 2021

MITCHELL COUNTY BOARD OF COMMISSIONERS