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Home My WebLink AboutTNT Hearing Information MINNESOTA Departmen, r Revenue Local Government Services Mail Station 3340 St. Paul, MN 55146 -3340 Phone (612) 296 -5145 Fax (612) 297 -2166 June 21, 1993 TO: CLERKS, ADMINISTRATORS, MANAGERS, AND FINANCE DIRECTORS FOR CITIES OVER 1,000 POPULATION RE: THE REQUIRED FORM FOR PUBLISHED NOTICES OF PROPOSED PROPERTY TAXES AND PUBLIC HEARINGS FOR TAXES PAYABLE IN 1994 THE REQUIREMENTS FOR THE CERTIFICATION OF THE PROPOSED PROPERTY TAX LEVY FOR TAXES PAYABLE IN 1994 THE REQUIREMENTS FOR PUBLIC HEARINGS ON PROPOSED PROPERTY TAXES FOR TAXES PAYABLE IN 1994 Enclosed is the sample notice which the Department of Revenue has prescribed for your city to follow in publishwg the announcement of the city's proposed property tax amount for taxes payable in 1994 and of the meeting on the proposed budget and pro"- tax as required by state law. Also enclosed are the "Instructions to Newspaper," 'Truth in Taxation Provisions That Cities Should Be Aware of For the Taxes Payable Year 1994," and a calendar of dates relating to your city's proposed property tax, required public hearing, and final property tax for payable 1994. The 1993 Tax Bill (Laws 1993, Chapter 375) made a number of changes in the Truth in Taxation Law and in other provisions affecting Truth in Taxation' ?or the taxes payable year 1994. Those changes affecting cities include the following: (1) Counties may now hold subsequent additional hearings prior to December 20 if necessary for the convenience of county residents. The county's initial hearing must still be held on the second Tuesday of December (December 14 in 1993), but additional hearings may be held after that date at other locations within the county prior to December 20. This authorization does = apply to school districts, cities, or metropolitan special taxing districts. (2) State, city, and school district elections are prohibited from being held on the second Tuesday in December. This change is intended to prevent special elections from conflicting with the county hearings. An equal opportunity employer TDD: (612) 297 -2196 1 n (3) The "metropolitan special taxing districts" are required to hold a joint public hearing under the Truth in Taxation Law. The "metropolitan special taxing districts" are (1) the Metropolitan Council, (2) the Regional Transit Board, (3) the Metropolitan Airports Commission, and (4) the Metropolitan Mosquito Control District. This affects the seven counties of Anoka, Carver, Dakota, Hennepin, Ramsey, Scott, and Washington. (4) Ramsey County, the city of St. Paul, and Independent School District No. 625 are authorized and required to hold a joint _ public hearing. The hearing must be held on the second Tuesday in December (December 14 in 1993). These three taxing authorities may still schedule continuation hearings, which do not have to be held jointly. (5) The market values shown on the parcel specific notice prepared by the county auditor must be the final market values after any limited market value adjustments under M.S. 273.11, as amended. For the notices prepared in 1993 for taxes payable in 1994, only the market value for 1994 taxes is affected by this change. The market value shown for 1994 taxes after any limited market value adjustments is the market value that will be used in determining net tax capacity for computing property taxes for taxes payable in 1994. The 1993 market value to be shown on the notice is not affected by the new limited market value provisions. (6) For Hennepin County, the parcel specific notice prepared for parcels located within the city of Minneapolis must list separately under the City of Minneapolis the tax information for the "Library Board," the "Park Board," and the "Remaining City Tax." (7) For the parcel specific notices mailed in 1993 only, for taxes payable in 1994, the tent of the notice must state that, for each of the taxing authorities holding a public meeting, the discussion of the budget will describe the increases or decreases of the total budget, including employee salaries and benefits and the costs of consultants and other independent contractors for the prior year, current year, and the proposed budget year. (8) Transition credit and city equalization aid have been repealed effective for property taxes and aids payable in 1994 and thereafter. This affects the preparation of parcel specific notices. (9) Disparity reduction aid for all cities has been eliminated for aid payable in 1994 and thereafter. This affects the preparation of parcel specific notices. 2 1 (10) The county auditor must no longer deduct HACA from the levies that are certified by cities under M.S. 275.07 for the purpose of dete city local tax rates and spreading city taxes on the tax lice certified levies are to be treated as already reflecting this reduction This affects the preparation of parcel specific notices and the certification of proposed and final property tax levies. The levies certified by the city to the county auditor must now be after the deduction by the 'city of the certified amount of its HACA for the t2xes n: ..h1e xear. (11) The city's published notice of proposed property taxes and public hearing may be equal to or greater than 1/8 page in size (of a standard size or tabloid size newspaper) but may not be less than this size. Previously, for cities of 2,500 population or more, the published notice could not be less than 1/4 page in size. (Cities over 1,000 population but less than 2,500 population were allowed under previous law to publish a notice as small as 1/8 page in size.) (12) For levy year 1993, taxes payable 1994 only, the published notice must state that the city's discussion of its budget will describe the increases or decreases of the total budget, including employee salaries and benefits and the costs of consultants and other independent contractors for the prior year, current year, and the proposed budget year. (13) Ramsey County, the city of St. Paul, and Independent School District No. 625 are authorized, but not required, to publish a joint advertisement in lieu of separate published notices. (14) For the Truth in Taxation hearing held in 1993 only, specific information for the previous year, current year, and proposed budget year must be presented on: X (a) percent of total proposed budget representing total compensation costs for employees (wages, salaries, benefits, etc.); X (b) numbers of employees by general classification, and whether they are full-time or part-time; (c) budgeted expenditures for and numbers of consultants and other independent contractors; and (d) the effect of budget increases or decreases on the proposed property tax levy. Specific information concerning the definition of "independent contractor" will be sent at a later date. 3 1�1ote: The requirement to discuss proposed changes in the amounts to be paid for employee compensation costs at the public hearing is not to be considered a replacement for collective bargaining. The city is still required to meet and negotiate over employee compensation as provided for in M.S. Chapter 179A (The Public Employment Labor Relations Act). X (15) The city's final property tax levy and final budget must be adopted at another hearing held on a date subsequent to the date of the Truth in Taxation public hearing or subsequent to the date of the continuation hearing (if one is held). The final property tax levy and budget are no longer to be adopted at the Truth in Taxation hearing or at the continuation hearing (if one is held). If the date and time scheduled for a continuation of the city's Truth in Taxation hearing is not needed for this purpose, this date and time should be used for the purpose of the "subsequent hearing" to adopt the city's final payable 1994 property tax levy and final payable 1994 budget. If the city does hold a continuation of its Truth in Taxation public hearing, the subsequent hearing must be held on a later date but no later than December 20. If the subsequent hearing will be held after the date of the city's continuation hearing date, the city should coordinate with the county auditor to prevent (if possible) a conflict with the Truth in Taxation hearing or continuation hearing of the county, with a school district in which the city is located, or with the metropolitan special taxing districts (within the seven county metropolitan area). The city council should announce, prior to the conclusion of its continuation hearing), the date, time, and location for its subsequent hearing to adopt its final payable 1994 property tax levy and final payable 1994 budget. (16) The penalty for a serious violation of the Truth in Taxation Law has been changed. Previously, the penalty was to reduce the city's levy to the amount of its certified property tax levy for the preceding year. For the taxes payable year 1994, the penalty is to reduce the city's property tax levy for the taxes payable year 1994 to the sum of: (a) the amount of its certified levy for the taxes payable year 1993; and (b) the additional amounts necessary to pay the principal and interest on general obligation bonds of the city if the bonds were issued before 1989. The "certified levy" for the taxes payable year 1993 would be the final payable 1993 certified levy amount excluding HACA, equalization aid, and disparity reduction aid. 4 Penalties for the taxes payable year 1995 and subsequent years would be determined in the same manner used for the taxes payable year 1994. Please read this letter, the enclosed "Truth in Taxation Provisions That Cities Should Be Aware of For the Taxes Payable Year 1994," the enclosed prescribed form for a published notice, the enclosed "Instructions to Newspaper," and the enclosed calendar of Truth in Taxation dates carefully. They differ from the previous years' documents because of the 1994 law changes as well as for other reasons. If you have any questions concerning this letter or any of the enclosures, please contact me. Very truly yours, Robert W. Johnson, Research Analyst Local Government Services Division Enclosures 5 y�`NGTON COG D 1 3 WASHINGTON COLNTY r 2 _ GOVERNMENT CENTER OFFICE OF AUDITOR - TREASURER � ES 14900 61ST STREET NORTH • STILLWATER, MINNESOTA 55082-0006 6121430-6175 R. H. Stafford Mary Lou Larson Auditor - Treasurer Asst. Auditor- Treasurer Pamela S. Mattila Gary Poser Nancy McPherson License Bureau Finance- Taxation Vital Statistics - Records Truth in Taxation Bulletin #93 -2 TO: Washington County Taxing Districts DATE: August 16, 1993 RE: Payable 1994 Truth in Taxation Schedule, Impact Worksheet Attached is a calendar showing the dates picked by the County, School Districts and Special Taxing Districts. Municipalities must take these dates into consideration when setting their hearing and continuation hearing dates. A municipality may not have a hearing on the County or Special Taxing District dates. A municipality may also not have a hearing on the dates chosen by a school district which is located within their municipality border. Please note the deadline for municipalities to certify their hearing dates Is September 15, 1993. The deadline for all districts to certify their proposed levy is also September 15, 1993. Also attached you will find a Payable 1994 Property Tax Impact Worksheet. This is for your use if you wish to calculate the impact of different levy amounts on a residential homestead In your taxing district for presentation at your hearing. You should have received your HACA and Local Government Aid numbers from the MN Dept of Revenue. We will forward information regarding the Pay 94 taxable values and fiscal disparities value and levy as they are calculated. We expect to have the fiscal disparities levy calculated by August 25th. We are also in the process of calculating the taxable values which are expected to be calculated by September 1 St. If you have any questions regarding the Truth in Taxation process, please do not hesitate to call us at the following numbers: R.H. Stafford 430 -6180 Gary Poser 430 -6184 Karen Greeder 430 -6196 Sincerely, R.H. Stafford Auditor- Treasur L y Ga oser Finance axation Div. Mgr. Washington County does not discriminate on the basis of race, color, national origin, sex, religion, age and handicapped status in employment or the provision of services. TRUTH IN TAXATION HEARINGi'"--., DECEMBER, 1993 MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY Nov 30 1 2 3 c hoot Dist S 2 7 PM 00 School of Dist 22 6 7 PM � I 1' U C �C 0 >; 7 8 9 10 �. � �'C:fi�si;a;5`.ItilUl ?<� > < >' >��'< School Dist 831 7 PM :.:;; Spe, ;;; , ;:; . •; , ; , ::•; ,, ;; School Dist 200 School Dist 141 7:30 PM School Dist 2 6 2 School Dist Sc 832 7 PM c hoot Dis S t 7P 833 M School i Sc i D st 4 7 83 PM 15 16 .......................... ............................... 13 School Dist 4 7 62 M sh it l # ! y...... School Dist 141 School Dist 83 1 School ool Dist 832 3 School ool Dist 833 Sc hool i Sc I D st 83 4 1 8 SATURDAY U Y J School Dist 6 24 n ......................... ............................... :: X. 16- Aug -93 .. : Pa able 994 Prt� a :Tax �! rtY p . 9 ,..::.::.:. Determine Taxable Value I. Net Tax Capacity 2. Powerline Tax Capacity 3. TIF Retained Tax Capacity 4. Fiscal Disparities Contribution 5. Local Taxable Value (1- 2 -3 -4) Calculate Taxing District Portion of Local Tax Rate 6. Budget Requirement 7. Local Government Aid 8. HACA (Cities Only) 9. Other Revenue Sources 10. Certified Property Tax Levy (6- 7 -8 -9) 11. Fiscal Disparities Levy 12. HACA (Townships Only) 13. Local Tax Rate Levy (10- 11 -12) 14. Local Taxable Value (5) 15. Taxing District Portion of Local Tax Rate (13/14) Impact on Residential Homestead Pay 94 Net Tax Cap = 1 st 72,000 of market @ 1 % market over 72,000 @ 2% 16. Est Market Value 68,000 100,000 150,000 17. Pay 94 Net Tax Capacity 680 1,280 2,280 18. Tax Dist Local Tax Rate (15) 19. Tax Due (17 x 18) Pay 93 Net Tax Cap = 1 st 72,000 of market @ 1 % market over 72,000 @ 2% 20. Est Market Value 68,000 100,000 150,000 21. Pay 93 Net Tax Capacity 680 1,280 2,280 22. Tax Dist Local Tax Rate 23. Tax Due (21 x 22) 24. $ Increase/ (Decrease) _ (19 -23) 25. % Increase/ (Decrease) _ (24/23) MINNESOTA D )f Reve Local Government Services Division Mail Station 3340 St. Paul, MN 55146 -3340 I IN (612) 296 -5145 D �?. : -2166 September 13, 1993 SEP 1 51993 CITY Of OAK PARK HEIGHTS TO: COUNTIES, SCHOOL DISTRICTS, CITIES, AND METROPOLIT SPECIAL TAXING DISTRICTS RE: THE DEFINITION OF "INDEPENDENT CONTRACTOR" FOR THE PURPOSE OF THE PUBLIC HEARINGS ON PROPOSED PROPERTY TAXES FOR THE TAXES PAYABLE YEAR 1994 The letter to your taxing authority dated June 21, 1993 stated that you would receive the definition of "independent contractor" at a later date. This definition is .needed because your taxing authority is required to discuss specific information regarding the number and budgeted expenditures for independent contractors for the previous year, current year, and proposed budget year at its Truth in Taxation public hearing held this fall. A similar discussion of employees is also required. (M.S. 275.065, Subd. 6) This letter contains the definition of "independent contractor" that should be used in preparing information for the discussion at the public hearing. Every person who performs services for a taxing authority, in exchange for some type of remuneration., is either an employee of the taxing authority or an independent contractor. In the case of an independent contractor, a "person" may be an individual, firm, or business. There are many examples of independent contractors. However, only those that meet certain conditions need to be included in the discussion at the Truth in Taxation hearings held this fall. For Truth in Taxation purposes. the term "independent contractor" is limited to those individuals. firms. or businesses which provide a service needed on a recurring basis which could reasonably be provided by one or more emplovees. and the primary purpose of the contract activitv is to augment or replace emplovees. By "recurring" is meant happening repeatedly. For example, Dolphin Service personnel hired for a few weeks annually to help mail out notices of property value would be "recurring ". A consultant hired on a one -shot basis to do a comparable worth study would not be an example of "recurring ". The size of the taxing authority has no bearing on the determination of whether or not the costs of an independent contractor are to be discussed at the Truth in Taxation hearing. For example, a large city may hire employees to perform a certain service but a small city may use independent contractors to perform the service on a part -time basis because the volume of work does not justify the small An equal opportunity employer TDD: (612) 297 -2196 (Over) To: Counties, School Districts, Cities, And Metropolitan Special Taxing Districts Re: The Definition Of "Independent Contractor" For The Purpose Of The Public Hearings On Proposed Property Taxes For The Taxes Payable Year 1994 September 13, 1993 Page 2 city to hire employees full -time to perform the service. The small city would be required to discuss the costs of these independent contractors at the Truth in Taxation hearing this fall. The service provided to the small city by the independent contractors working part -time is a service which could reasonably be performed by existing employees of the small city or by new full -time employees if the small city were larger. If the large city used independent contractors instead of employees to perform the service, they also would have to include these independent contractors in the discussion at the Truth in Taxation hearing this fall. If the labor costs of a contract with an independent contractor are known separately, these are the only costs that would have to be included in the discussion of independent contractor costs. Otherwise the total cost, including labor, parts, materials, supplies, etc. would have to be included in the discussion. For certain types of independent contractors, such as lawyers and natural disaster emergency workers, it may be impossible to determine proposed budget year costs. In this case, the taxing authority should still discuss these types of independent contractors, their costs for the previous year and the current year, the fact that their costs, if any, are unknown for the proposed budget year, and that if the need arises for these types of independent contractors in the proposed budget year the costs will be paid out of the taxing authority's general fund. In some instances it may be difficult to determine whether a person is an employee or an independent contractor. In those situations, Minnesota income tax withholding obligations should be used to make this determination. The following may be used to distinguish employees from independent contractors. Emulovee (1) If the taxing authority withholds Minnesota income taxes from wages, or other amounts, paid to a person, that person is an employee for Truth in Taxation purposes, regardless of whether the person is a full -time, part -time, or seasonal employee. (2) Persons who have provided your taxing authority with Form MW -R Reciprocity Exemption from Minnesota Withholding are employees for Truth in Taxation purposes. To: Counties, School Districts, Cities, And Metropolitan Special Taxing Districts Re: The Definition Of "Independent Contractor" For The Purpose Of The Public Hearings On Proposed Property Taxes For The Taxes Payable Year 1994 September 13, 1993 Page 3 (3) Elected officials are to be considered as employees for the purpose of Truth in Taxation. (4) Consultants that fall under MN Rules, part 5224.0070, Subd. 3 are employees for Truth in Taxation purposes. All of the following criteria must be met to be considered an employee: (A) The consultant is retained for services which further the employer's business. (B) The consultant is required to perform services personally. (C) The consultant's services are not available to the public. (D) The consultant has no investment or business expense. (E) The consultant provides recurring, rather than sporadic or infrequent, services. (F) The employer has the right of first call on the services of the consultant. (G) The consultant is required to report on the progress of assignments. (H) Either party has the right to end the relationship at any time. (I) The consultant receives a fixed salary determined on a weekly, monthly, annual, or similar basis. (J) The consultant cannot realize a profit or loss from the services. Independent Contractor (1) Minnesota income taxes are not withheld from compensation paid by the taxing authority to the person. (2) In the case of self - employed individuals working in Minnesota who are not Minnesota residents, and who are paid more than $700 in a year by the taxing authority, your taxing authority must withhold Minnesota income tax and file a federal form 1099. However, the person is still an independent contractor. (Over) n � To: Counties, School Districts, Cities, And Metropolitan Special Taxing Districts Re: The Definition Of "Independent Contractor" For The Purpose Of The Public Hearings On Proposed Property Taxes For The Taxes Payable Year 1994 September 13, 1993 Page 4 (3) Persons exempt from Minnesota withholding who have asked to have income tax withheld from their wages or other compensation your taxing authority makes to them are still independent contractors. Withholding tax amounts for them at their request does not make them your taxing authority's employees. As previously mentioned, not all types of independent contractors need to be included in the discussion at the Truth in Taxation hearing this fall. The following examples are intended to serve as a guide for determining which independent contractors to include in the discussion and which ones to leave out. Examples - Independent Contractors Included in the Definition for Truth in Taxation (1) Temporary office service help, such as "Dolphin Services" and "Accountemps ". (2) Consultants that provide recurring services that augment or replace employees, (unless they are deemed employees under MN Rules, part 5224.0070 as explained above). (3) Natural disaster emergency workers. (4) Undergraduates in work study programs (interns). (5) Attorneys retained by the taxing authority but not on payroll (not having Minnesota income tax withheld). (6) The cost of electricians and plumbers not on payroll (not having Minnesota income tax withheld) doing minor installation or repair work. (7) Social services providers under contract with the county (and not having Minnesota income tax withheld). (8) A person providing possible future services under a service contract or maintenance agreement. To: Counties, School Districts, Cities, And Metropolitan Special Taking Districts Re: The Definition Of "Independent Contractor" For The Purpose Of The Public Hearings On Proposed Property Taxes For The Taxes Payable Year 1994 September 13, 1993 Page 5 E xamples - Independent Contractors Not Included in the Definition for Truth in Taxation (1) Trainers for specialized equipment, when it is highly unlikely that taxing authorities would hire employees to perform this service. (2) Trainers for new computers supplied under the contract with the vendor, since the labor costs are not the primary purpose of the contract activity. (3) Contractors, subcontractors, architects, etc. involved in constructing a new county government center, a new county jail, a new municipal building, a new school building, a new water tower, a new sewer or water system, etc. (4) Contractors, subcontractors, architects, etc. involved in a major renovation of a building or a major repair or reconstruction of infrastructure. (5) Consultants that provide non - recurring services. Note: Although the costs of independent contractors for capital improvement related projects may be large, they are non - recurring costs which normally receive ample discussion prior to a referendum or bond issue. If you have any questions concerning this letter, please contact me at (612) 296 -5145. Very truly yours, �� - -. Robert W. Johnson, Research Analyst Local Government Services Division r ASHINGTON COUN f Y m N � uS rRY.PAO�P ESS• DATE: l ` ORIGINATING DEPARTMENT: WASHINGTON COUNTY GOVERNMENT CENTER 14900 61ST STREET NORTH P.O. BOX 6 STILLWATER, MN 55082 -0006 FACSIMILE TRANSMISSION COVER SHEET TO NAME: \_ PHONE: LOCATION: FAX NO.:� { FROM: PHONE: LOCATION: TOTAL NUMBER OF PAGES INCLUDING COVER SHEET: WASHINGTON COUNTY GOVERNMENT FACSIMILE NUMBER: 612 - 430 -6176 Y:eoJc� a �y �h P •ca ' Mw. Distribution. Original -- Originating Department Canary-- hdlicr,?reaswer Fam 4330 NO R^ _ 6 , 00 ......° ....� � �•�• 1 720 EZ IND BORDER TO 1001: 320 wMBER NON-AG HSTB OV lim,, 730 EZ RV BORDER 100 -200K 740 EZ IND BORDER OVER 200K -k. .. .._...:. - - - Kam. un m _ _ r : 62 1700 999! 99 - .. :. .: - - 7/Q.S -_ _ - - COUNTY CODE � . ». .-"'.. 10 NUMBER or AS HSTIS 1 330 I4.JPARA WAS HSTD TO 3?K 288 750 PUB UTIL - LAND 6 RJXiS a 3.00% 20 NtMFR OF NON -AG HSTDS 932 340 NON-AG HSTD TO 72K 624,336 760 PUB UTIL - LAND 6 BLDOS a 4.60% 604011 30 NUMBER WEED FARM ACRES 264 350 NONE HSTD 72 -IISK 245,i80 770 PUB UTIL - MACHINERY 21953,191 360 NON-AG HSTO OV 115K 41,202 32 TOTAL EST MKT VALUE -REAL 202,682,400 370 NON -HSTD RES 1,2 OR 3 166,7'.,0 780 RAILROAD PROP a 3.00% 34 TOTAL EST MKT VALUE -•PERS 2,724,900 790 RAILROAD PROP F 4.60% 36 TOTAL EST MKT VALUE -TOTAL 205,407,300 380 MON -HSTD APT 4 OR MORE 7,025 DDO MINERAL. - 810 ALL UlME U A95 5 PROPERTY 390 APARTMENT LAND 92.30% 1 40 LAND' FARM MARKET 226 400 APARTMENT LAND a 3.40 X 820 TOT NOM-AS NET TAX CAP 603381918 `.10 LAND' OTTER MARKET 35,175,200 410 Faf, FNMA 60 BUILDIW: FARM MARKET 81,600 420 TI II, MHFA & SEC 8 BLDGS 830 TOT NET TAX CAP REAL PROP 6,350,048 70 BUILDIMS' OTHER MARKET 1671116,800 430 MORILE HOME PARK LAND 840 It 3f TOT MKT VALUE 80 TOT LIKIrB MKT VAL -REAL 202,600,200 440 CM CLlc TO 32K 91.00 X 850 It 3f TOT NET TAX CAP 450 CSRR CLic OU 32K a 1.00 % 90 TOTAL EST MKT NEW CONST 4,029000 460 CSRR CL4c 9 2.30% 860 TOT MKT VAL tit 31 -33) 870 It 31 TOOLS 6 MACHINERY NET TAX CAPACITIES 490 PARCEL COMM-3.00K PREF 53 880 It 32 STRICT LEASE RLRAL 500 COMM FREFER TO 100K 147,525 890 It 33 AG LEASE REAL ESTATE HOUSE, SARAOE AND W ACRE 510 COMM REFER 100-MW 164,207 520 COMM PREFER OVt"R 200K 556,570 900 TOT MKT VIAL (It 41 -48) 2,724,900 100 BLIfM/PARAIVET P,UTA TO 32K 530 PARCEL COMM-4.6K H-PRfF 127 910 It 41 STRLCT !EASE LIRWI 3,460 102 AO RiR31D H,GAlA TO 72K 720 540 MAN NON - PREFER a 4.60X 595,434 920 It 41 DOR TO LOOK 104 AG HSTD H,G&JA 72K -115K 276, 930 It 41 BOR OVER 100K 106 AG HStD H,GI,iA OVER 115K 550 PARCEL - EZ COMMERCIAL 940 It 42 STRUCT RR R- of-WAY 560 EZ COMM COMP TO 50K 950 It 42 EZ BOR TO 100K REMAINDER OF AG MSTD 570 EZ COMM COMP 50 -100K 960 It 42 EZ BOR OVER 108K 580 EZ COMM COMP OVER 100K 970 It 43 0TH LEASE REAC ESTATE i10 BLIND/PARRA/VET REMAINDER 590 EZ COMM BOR TO 100K 980 It 44 ELECTRIC UTILITIES 96,701 l 160 AG HSTD,UP TO 72K TO 32DA 300 600 EZ COHN Bit 100 -200K 990 It 45 GAS UTILITIES 23,584 J 170 AG HSTD UP TO 72K OV 320A 610 EZ CORM BUR OVER 200K 1000 It 46 WATER UTILITIES 190 AG HSTD 72 -115K TO 320A 1010 It 48 OTH TAX PEPS K13P 200 AG HSTO 72 -115K OV 320A 620 PARCEL IND -3.00% PREFER i 220 AG HSTD OV 1195 TO 3204 630 IND PREFER TO 100K 3,000 1020 TOT NET TAX CAP PETiS ffNP 123,745 Z30 AG HSTD OV 11SK OV 320A 640 IND fiffER 100 -2.W 4,600 650 IND PREFER OVER 20OK 4,899 1030 TOT NET TAX CAP R 6 P PROP 61473,793 25-0 AS tUN--HSTD REM :II'M 2,337 60 PARCEL IND -4.60% N-PREF 260 TIMBERLANDS 670 INI1 NON -FfffR 8 4.60% 270 MON -COMM S.R.R. TO 72K 6,554 1035 TOT LIMITED MKT VAL R&P Kff 205 280 NON -COW, S.R.R. OV 72K 943 680 PAR'L - EZ INDUSTRIAL 1040 TIT RETAINED CAPTURED VAL 179.570 290 TOT AG NET TAX CAPACITY 11,130 690 EZ IND COMP TO 50K 1050 POWt10% OF 20M) 700 EZ IND COMP 50 -100K 1060 FISCAL DISPAR CONTRIR VAI. 760,641 300 NUMBER )JON -AG WTO TO 72K 292 710 EZ IND COMP OVER 100K 2070 FISCAL DISPAR DISTRIB VAL 288,153 310 NIAfBER NON-AG t6M 72 -115K 567 720 EZ IND BORDER TO 100K 320 N(MBE'R WN-AG HSTD OV 115K 73 730 EZ IND BORDER 100 -200K 740 EZ IND BORDER OVER 200K