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Home My WebLink AboutT4-86 TAX LEVY ORDINANCE CITY OF ELGIN Kane and Cook Counties, Illinois For the Fiscal Year Beginning January I, 1986 and Ending December 31, 1986 ORDINANCE NO. T4-86 ORDINANCE FOR THE LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING JANUARY 1, 1986 AND ENDING DECEMBER 31, 1986 OF THE CITY OF ELGIN, KANE AND COOK COUNTIES, ILLINOIS WHEREAS, the City Council of the City of Elgin in the Counties of Kane and Cook, in the State of Illinois, did on the 23rd of December, 1985 after notice of publication and public hearing adopt a budget in lieu of an annual appropriation ordinance for said City for the fiscal year beginning January I, 1986, the amount of which is ascertained to be the agregate sum of $64,897,090. WHEREAS, the Constitution of the State of Illinois, 1970, grants the City of Elgin as a Home Rule Unit the power to "...exercise any power and perform any function pertaining to its government and affairs including, but not limited to, the power to regulate for the protection of the public health, safety, morals and welfare; to license; to tax; and to incur debt." NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ELGIN, ILLINOIS: SECTION I. That there be and there is hereby levied upon all taxable property within the Ailk corporate limits of said City, subject to taxation for the year 1986, the total sum of $8,540,753 for all purposes of the City of Elgin, mentioned in said budget as appropriated for the current fiscal year and in the specific amounts levied for the various purposes heretofore named being included herein by being placed in a separate column under the heading "To Be Raised By Taxation" which appears over the same, the tax so levied for the current fiscal year of said City for the certain appropriations specified herein to be collected from said tax levy, the total of which has been ascertained as aforesaid and being summarized as follows: I t i. Estimated Amount Receipts From To Be Raised Appropriated Other Sources By Taxation GENERAL CORPORATE PURPOSES In accordance with provisions of the 1970 Constitution of Illinois, Art. 7 011 Mayor and City Council $ 112,790 $ 112,790 $ - 012 Office of the City Manager 164,550 164,550 - 013 Purchasing and Research 95,745 95,745 - 014 Personnel and Admin. Services 147,270 147,270 - 015 Legal Department 194,310 194,310 - 018 Human Relations Commission 48,005 48,005 - 019 Boards and Commissions 114,400 114,400 - 020 Finance Department 772,975 772,975 - 030 Department of Buildings 381 ,800 381 ,800 - 040 Community Development Department 350,820 350,820 - 050 Police Department 5,702, 175 2,478,840 3,223,335 059 Civil Defense 4, 140 4, 140 - 060 Fire Department 3,778,650 1 ,778,650 2,000,000 061 Fire Department - B.I.S. 562,525 562,525 - 071 Public Works - Administration 180,910 180,910 - 072 Engineering Division 470,800 470,800 - 074 Electrical Division 507,645 507,645 - 075 Sanitation Division 894,710 894,710 - 076 Street Division 885,365 885,365 - 077 Sewers Division 285,975 285,975 - 079 Construction Division 87,725 87,725 - 081 Public Prop. and Recreation - Admin. 99,270 99,270 - 082 Recreation Division 361 ,565 361 ,565 - 087 Mall Coordinator 43,735 43,735 - 088 Parks Maintenance 798,700 798,700 - 089 Hemmens Building 246,010 246,010 - 190 Non-Departmental 1 ,693,940 1 ,693,940 - TOTAL - GENERAL CORPORATE PURPOSES $18,986,505 $13,763, 170 $ 5,223,335 Add: 1% for Loss of Collection 52,761 Total Amount To Be Raised By Taxation L.5.2_76.2.96 SPECIAL CORPORATE PURPOSES 200 Public Benefit Tax $ 282,930 $ 12,930 $ 270,000 210 Road and Bridge Fund - In accordance with I970 Con- stitution of Illinois, Art. 7 213,700 213,700 - 230 Community Development Grant 1 ,639,795 1 ,639,795 - 260 S. Grove Special Tax Alloc. Fund 20,000 20,000 - 270 Federal Revenue Sharing Fund 1 ,069,485 1 ,069,485 _ r 4 Estimated Amount Receipts From To Be Raised Appropriated Other Sources By Taxation SPECIAL CORPORATE PURPOSES 280 Illinois Municipal Retirement Fund In accordance with the 1970 Constitution, Article 7 $ 1 ,585,860 $ 1 ,010,860 $ 575,000 290 Motor Fuel Tax Fund 1 ,387,815 1 ,387,815 - 300 Corporate Bond Fund - Principal and Interest on Corporate Bonds - In accordance with provisions of Section 6, Article 7 of the Constitu- tion of Illinois 2,484,275 737,264 1 ,747,011 340 Park Development Fund 372,760 372,760 - 350 Downtown Redevelopment Fund 99,510 99,510 - 375 Capita mprv. - Otter Creek (City) 129,460 129,460 - 377 Capita mprv. - Old Main 10,900 10,900 - 378 Capita mprv. - Tyler Creek 1 ,455,240 1 ,455,240 - 381 Capita mprv. - 1984 Bond Issue 127,405 127,405 - 382 Capita mprv. - 1985 Bond Issue 4, 160,000 4, 160,000 - 383 Capita mprv. - SSA 4 Bond Issue 6,655 6,655 - 384 Capita mprv. - 1986 Bond Issue 12, 100,000 12, 100,000 - 385 Capita mprovements Fund 1 ,960,945 1 ,960,945 - 400 Water Operating Fund 6,000,800 6,000,800 - 410 Water mprovement Fund 608,265 608,265 - 450 Parking Operating Fund 163,925 163,925 - 455 Spring St. Parking Oper. Fund 94,535 94,535 - 500 Cemetery Operating Fund 349,775 349,775 - 540 Golf Operating Fund 590,435 590,435 - 543 Golf Improvement Fund 100,765 100,765 - 570 Transportation Operating Fund 1 ,966,700 1 ,966,700 - 600 Police Pension Fund 1 ,865,900 1 ,495,900 370,000 610 Fire Pension Fund 1 ,953,500 1 ,683,500 270,000 630 Risk Management Fund 2,220,415 2,220,415 - 700 Municipal Garage - Ann St. 428,985 428,985 - 705 Municipal Garage - Crystal St. 459,850 459,850 - TOTAL SPECIAL CORPORATE PURPOSES $45,910,585 $42,678,574 $ 3,232,011 Add: For Loss of Collection 32,646 Total Amount To Be Raised By Taxation For Special Corporate Purposes $ 3,264,657 Grand Total - Appropriation - All Purposes $64,897,090 Total Receipts From Sources Other Than Taxation $56,441 ,744 Total To Be Raised By Taxation $ 8,455,346 Add: For Loss of Collection 85,407 Total Amount To Be Raised By Taxation $ 8,540,753 The total amount of $8,540,753 levied by this ordinance for all funds is herein itemized as follows: (Itemized amounts on the pages that follow) CITY OF ELGIN APPROPRIATION AND MEANS OF FINANCING •►. BUDGET FOR THE YEAR 1986 Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By Number Expenditure Classification 1986 Taxation Taxation General Corporate Purposes: 01 I - Mayor and City Council 700 Salaries and Wages $ 42,545 $ 42,545 $ - 7051 Pension Contributions - IMRF 4,870 4,870 - 7054 Pension Contributions - FICA 645 645 - 707 Other Employee Costs 18,215 18,215 - 710 Office Supplies 4,800 4,800 - 720 General Operating Supplies 75 75 - 795 Miscellaneous Supplies 200 200 - 820 Office Services 17, 100 17, 100 - 825 Postage and Telephone 1 ,560 1 ,560 - 830 Transportation, Conferences 12,900 12,900 - 835 Training Expense 135 135 - 850 Repair and Maintenance Services 150 150 - 880 Public Official Liability 8,835 8,835 - 970 Capital Additions 760 760 - Total $ 112,790 $ 112,790 $ - 012 - Office of the City Manager 700 Salaries and Wages $ 126,290 $ 126,290 $ - 7051 Pension Contributions - IMRF 16,375 16,375 - 707 Other Employee Costs 10,225 10,225 - 710 Office Supplies 2, 175 2, 175 - 720 General Operating Supplies 495 495 - 820 Office Services 1 ,250 1 ,250 - 825 Postage and Telephone 1 ,540 1 ,540 - 830 Transportation, Conferences 3,710 3,710 - 835 Training Expense 535 535 - 850 Repair and Maintenance Services 890 890 - 860 Rentals 110 110 - 880 Public Official Liability 310 310 - 882 Automobile Insurance 645 645 - Total $ 164,550 $ 164,550 $ - 013 - Purchasing and Research 700 Salaries and Wages $ 71 ,675 $ 71 ,675 $ - 7051 Pension Contributions - IMRF 10,350 10,350 - 707 Other Employee Costs 6,920 6,920 - 710 Office Supplies 1 ,625 I ,625 - 820 Office Services 1 ,800 1 ,800 - r Estimated "' From Sources To Be Code Appropriation Other Than Raised By Number Expenditure Classification _ 1986 Taxation Taxation General Corporate Purposes: 013 - Purchasing and Research (contd.) 825 Postage and Telephone $ 1 ,575 $ 1 ,575 $ - 830 Transportation, Conferences 1 ,275 I ,275 - 835 Training Expense 300 300 - 850 Repair and Maint. Services 70 70 - 880 Public Official Liab. 155 155 - Total $ 95,745 $ 95,745 $ - 014 - Personnel and Administrative Services 700 Salaries and Wages $ 87, 175 $ 87, 175 $ - 7051 Pension Contributions - IMRF 12, 160 12, 160 - 7054 Pension Contributions - FICA 300 300 - 707 Other Employee Costs 9, 160 9, 160 - 710 Office Supplies 2,900 2,900 - 800 Professional Services 22,000 22,000 - 820 Office Services 4,375 4,375 - 825 Postage and Telephone 2,265 2,265 - 830 Transportation, Conferences 2,075 2,075 - 835 Training Expense 2,000 2,000 - 850 Repair and Maintenance Services 120 120 - 880 Public Official Liability I ,085 1 ,085 - 959 Unclassified Expenditures 1 ,025 1 ,025 - 960 Capital Replacements 250 250 - 970 Capital Additions 380 380 - Total $ 147,270 $ 147,270 $ - 015 - Legal Department /00 Salaries and Wages $ 143,945 $ 143,945 $ - 7051 Pension Contributions - IMRF 19,420 19,420 - 707 Other Employee Costs 12,925 12,925 - 710 Office Supplies 6,225 6,225 - 800 Professional Services 1 ,500 1 ,500 - 820 Office Services 1 ,345 1 ,345 - 825 Postage and Telephone 1 ,750 1 ,750 - 830 Transportation, Conferences 3,600 3,600 - 835 Training Expense 700 700 - 850 Repair and Maintenance Services I ,000 I ,000 - 980 Public Official Liability 465 465 - 970 Capital Additions I ,435 I ,435 - Total $ 194,310 $ 194,310 $ - 018 - Human Relations Commission 700 Salaries and Wages $ 32,510 $ 32,510 $ - 7051 Pension Contributions - IMRF 4,720 4,720 - 707 Other Employee Costs 3, 140 3, 140 - 710 Office Supplies 900 900 - 820 Office Services 1 , 165 1 , 165 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By 1 Number Expenditure Classification 1986 Taxation Taxation General Corporate Purposes: 018 - Human Relations Commission (contd.) 825 Postage and Telephone $ 605 $ 605 $ - 830 Transportation, Conferences 1 ,760 1 ,760 - 835 Training Expense 1 ,500 1 ,500 - 880 Public Official Liability I ,705 I ,705 - Total $ 48,005 $ 48,005 $ - 019 - Boards and Commissions 830 Transportation, Conferences $ 5,000 $ 5,000 $ - 9531 Parks Reclamation Commission 500 500 - 9532 Economic Development Comm. 33,500 33,500 - 9533 Beautification Commission 500 500 - 9534 Convention/Visitors Bureau 53,000 53,000 - 9535 EDC - Special Projects 4,000 4,000 - 9536 Elgin Heritage Commission 4,400 4,400 - 9538 Greater Downtown Elgin Comm. 500 500 - 9539 Neighborhood Housing Services 13,000 13,000 - Total $ 114,400 $ 114,400 $ - 020 - Finance Department elk 700 Salaries and Wages $ 481 ,925 $ 481 ,925 $ 7051 Pension Contributions - IMRF 68,390 68,390 - 7054 Pension Contributions - FICA 480 480 - 707 Other Employee Costs 55,280 55,280 - 710 Office Supplies 17,340 17,340 - 720 General Operating Supplies 250 250 - 780 Regulatory Supplies 2,490 2,490 - 800 Professional Services 25,500 25,500 - 820 Office Services 18,450 18,450 - 825 Postage and Telephone 44,915 44,915 - 830 Transportation, Conferences 3,005 3,005 - 835 Training Expense 2,600 2,600 - 850 Repair and Maintenance Services 36,835 36,835 - 860 Rentals 1 ,850 1 ,850 - 870 Miscellaneous Services 4,075 4,075 - 880 Public Official Liability I ,240 1 ,240 - 886 Surety Bonds 50 50 - 959 Unclassified Expenditures 50 50 - 960 Capital Replacements I , 120 I , 120 - 970 Capital Additions 7, 130 7, 130 - Total $ 772,975 $ 772,975 $ - 030 - Building Department 700 Salaries and Wages $ 206, 105 $ 206, 105 $ - 7051 Pension Contributions - IMRF 29, 170 29, 170 - 7054 Pension Contributions - FICA 350 350 - 707 Other Employee Costs 24,595 24,595 - 709 Personal Services Recovered (23,360) (23,360) - 710 Office Supplies 575 575 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By 4111) Number Expenditure Classification 1986 Taxation Taxation General Corporate Purposes: 030 - Building Department (contd.) 720 General Operating Supplies $ 10,860 $ 10,860 $ - 740 Repair and Maintenance Supplies 21 ,455 21 ,455 - 799 Material Costs Recovered (2, 160) (2, 160) - 820 Office Services 430 430 - 825 Postage and Telephone 975 975 - 830 Transportation, Conferences 1 ,095 1 ,095 - 835 Training Expense 1 , 155 1 , 155 - 840 Utilities 36, 145 36, 145 - 850 Repair and Maintenance Services 38,020 38,020 - 860 Rentals 310 310 - 870 Miscellaneous 1 ,905 1 ,905 - 880 Public Official Liability 310 310 - 882 Automobile Insurance 645 645 - 960 Capital Replacements 8,030 8,030 - 970 Capital Additions 13,490 13,490 - 980 Major Repairs 1 1 ,700 11 ,700 - Total $ 381 ,800 $ 381 ,800 $ - 040 - Community Development Department 700 Salaries and Wages $ 246,925 $ 246,925 $ - 7051 Pension Contributions - IMRF 35,605 35,605 - 707 Other Employee Costs 30,510 30,510 - 710 Office Supplies 7,030 7,030 - 720 General Operating Supplies 1 ,045 1 ,045 - 800 Professional Services 7,600 7,600 - 820 Office Services 7,985 7,985 - 825 Postage and Telephone 4,670 4,670 - 830 Transportation, Conferences 280 280 - 835 Training Expense 1 ,400 I ,400 - 850 Repair and Maintenance Services 720 720 - 880 Public Official Liability 2,945 2,945 - 882 Automobile Insurance I ,285 I ,285 - 960 Capital Replacements 2,700 2,700 - 970 Capital Additions 120 120 - Total $ 350,820 5 350,820 5 - 050 - Police Department 700 Salaries and Wages $ 4,096,420 $ 873,085 $3,223,335 7051 Pension Contributions - IMRF 87,375 87,375 - 7052 Pension Contributions - Police 362,900 362,900 - 7054 Pension Contributions - FICA 865 865 - 707 Other Employee Costs 552,460 552,460 - 708 Employee Transfer Charges 23,805 23,805 - 710 Office Supplies 34,070 34,070 - 720 General Operating Supplies 126,820 126,820 - 740 Repair and Maintenance Supplies 1 ,925 1 ,925 - 795 Miscellaneous Supplies 1 ,390 1 ,390 - 800 Professional Services 3,575 3,575 - Estimated Receipts er• From Sources To Be Code Appropriation Other Than Raised By Number Expenditure Classification 1986 Taxation Taxation General Corporate Purposes: 050 - Police Department (contd.) 820 Office Services $ 8,690 $ 8,690 $ - 825 Postage and Telephone 38,555 38,555 - 830 Transportation, Conferences 3,915 3,915 - 835 Training Expense 25,670 25,670 - 840 Utilities 715 715 - 850 Repair and Maintenance Services 109,855 109,855 - 860 Rentals 33,660 33,660 - 870 Miscellaneous Services 14,950 14,950 - 880 Public Official Liability 3, 100 3, 100 - 882 Automobile Insurance 41 ,630 41 ,630 - 886 Surety Bonds 50 50 - 959 Unclassified Expenditures 6,200 6,200 - 960 Capital Replacements 103,550 103,550 - 970 Capital Additions 20,030 20,030 - Total $ 5,702, 175 $ 2,478,840 $ 3,223,335 059 - Civil Defense 795 Miscellaneous Supplies $ 385 $ 385 $ - r 820 Office Services 35 35 - 825 Postage and Telephone 1 ,645 1 ,645 - 830 Transportation, Conferences 400 400 - 835 Training Expense 200 200 - 850 Repair and Maint. Services I ,475 I ,475 - Total $ 4, 140 $ 4, 140 $ - 060 - Fire Department 700 Salaries and Wages $ 2,804,730 $ 804,730 $ 2,000,000 7051 Pension Contributions - IMRF 2,720 2,720 - 7053 Pension Contributions - Fire 513,500 513,500 - 707 Other Employee Costs 360,765 360,765 - 709 Personal Services Recovered (108,825) ( 108,825) - 710 Office Supplies 4,965 4,965 - 720 General Operating Supplies 46,425 46,425 - 740 Repair and Maintenance Supplies 16,800 16,800 - 820 Office Services I ,480 I ,480 - 825 Postage and Telephone 10,665 10,665 - 830 Transportation, Conferences 4, 160 4, 160 - 835 Training Expense 19,500 19,500 - 840 Utilities 21 ,760 21 ,760 - 850 Repair and Maintenance Services 23,000 23,000 - 860 Rentals 600 600 - 870 Miscellaneous Services 4,700 4,700 - 880 Public Official Liability 1 ,860 1 ,860 - 882 Automobile Insurance 7,495 7,495 - r 960 Capital Replacements 19,250 19,250 - 970 Capital Additions 23, 100 23, 100 - Total $ 3,778,650 $ 1 ,778,650 $ 2,000,000 Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By 41111) Number Expenditure Classification 1986 Taxation Taxation General Corporate Purposes: 061 - Fire Department - B.I.S. 700 Salaries and Wages $ 296,200 $ 296,200 $ - 7051 Pension Contributions - IMRF 42,010 42,010 - 7054 Pension Contributions - FICA 495 495 - 707 Other Employee Costs 42, 175 42, 175 - 708 Employee Transfer Charges 108,825 108,825 - 709 Personal Services Recovered (23,805) (23,805) - 710 Office Supplies 2,695 2,695 - 720 General Operating Supplies 5, 135 5, 135 - 800 Professional Services 1 ,000 1 ,000 - 820 Office Services 2,375 2,375 - 825 Postage and Telephone 3,800 3,800 - 830 Transportation, Conferences 1 ,210 1 ,210 - 835 Training Expense 1 ,425 1 ,425 - 850 Repair and Maintenance Services 5,480 5,480 - 870 Miscellaneous Services 30,025 30,025 - 880 Public Official Liability 2,790 2,790 - 882 Automobile Insurance 4,710 4,710 - 960 Capital Replacements 21 ,000 21 ,000 - 970 Capital Additions 14,980 14,980 - Total $ 562,525 $ 562,525 $ - 07I - Public Works - Administration 700 Salaries and Wages $ 120, 105 $ 120, 105 $ - 7051 Pension Contributions - IMRF 18,630 18,630 - 707 Other Employee Costs 10,310 10,310 - 710 Office Supplies 945 945 - 720 General Operating Supplies 980 980 - 820 Office Services 325 325 - 825 Postage and Telephone I ,765 I ,765 - 830 Transportation, Conferences 2,730 2,730 - 835 Training Expense 500 500 - 850 Repair and Maintenance Services I ,020 1 ,020 - 880 Public Official Liability 310 310 - 882 Automobile Insurance 1 ,290 1 ,290 - 960 Capital Replacements 7,000 7,000 - 980 Major Repairs 15,000 15,000 - Total $ 180,910 $ 180,910 $ - 072 - Engineering Division 700 Salaries and Wages $ 320,555 $ 320,555 $ - 7051 Pension Contributions - IMRF 45,670 45,670 - 7054 Pension Contributions - FICA 380 380 - 707 Other Employee Costs 41 ,085 41 ,085 - 710 Office Supplies 1 ,925 1 ,925 - 720 General Operating Supplies 4,600 4,600 - 740 Repair and Maintenance Supplies 1 ,320 1 ,320 - 800 Professional Services 2,500 2,500 - 820 Office Services 1 ,250 1 ,250 - 825 Postage and Telephone 2,935 2,935 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By Number Expenditure Classification 1986 Taxation Taxation General Corporate Purposes: 072 - Engineering Division (contd.) 830 Transportation, Conferences $ 2,590 $ 2,590 $ - 835 Training Expense 250 250 - 840 Utilities 2,870 2,870 - 850 Repair and Maintenance Services 4, 120 4, 120 - 870 Miscellaneous Services 75 75 - 880 Public Official Liability 465 465 - 882 Automobile Insurance 3,960 3,960 - 960 Capital Replacements 23,250 23,250 - 970 Capital Additions 11 ,000 I I ,000 - Total 5 470,800 $ 470,800 $ - 074 - Electrical Division 700 Salaries and Wages $ 131 ,605 $ 131 ,605 $ - 7051 Pension Contributions - IMRF 18,425 18,425 - 7054 Pension Contributions - FICA 340 340 - 707 Other Employee Costs 17,045 17,045 - 709 Personal Services Recovered (14,000) (14,000) - 710 Office Supplies 40 40 - 720 General Operating Supplies 3,760 3,760 - 740 Repair and Maintenance Supplies 27,275 27,275 770 Materials For Resale 8,000 8,000 - 799 Material Costs Recovered (3,000) (3,000) - 820 Office Services 50 50 - 825 Postage and Telephone 110 110 - 830 Transportation, Conferences 785 785 - 835 Training Expense 1 ,000 1 ,000 - 840 Utilities 290,660 290,660 - 850 Repair and Maintenance Services 3,750 3,750 - 860 Rentals 400 400 - 870 Miscellaneous Services 80 80 - 880 Public Official Liability 155 155 - 882 Automobile Insurance 1 ,715 1 ,715 - 960 Capital Replacements 19,000 19,000 - 970 Capital Additions 450 450 - Total $ 507,645 $ 507,645 $ - 075 - Sanitation Division 700 Salaries and Wages $ 353,545 $ 353,545 $ - 7051 Pension Contributions - IMRF 50,610 50,610 - 7054 Pension Contributions - FICA 360 360 - 707 Other Employee Costs 64,435 64,435 - 708 Employee Transfer Charges 18,440 18,440 - 720 General Operating Supplies 34,625 34,625 - 740 Repair and Maintenance Supplies 135 135 - 820 Office Services 225 225 - "` 825 Postage and Telephone 30 30 - 840 Utilities 279,850 279,850 - 850 Repair and Maintenance Services 85,840 85,840 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By Number Expenditure Classification 1986 Taxation Taxation General Corporate Purposes: 075 - Sanitation Division (contd.) 870 Miscellaneous Services $ 300 $ 300 $ - 882 Automobile Insurance 6,315 6,315 - Total $ 894,710 $ 894,710 $ - 076 - Streets Division 700 Salaries and Wages $ 497, 115 $ 497, 115 $ - 7054 Pension Contributions - IMRF 70,810 70,810 - 7054 Pension Contributions - FICA 680 680 - 707 Other Employee Costs 76,460 76,460 - 709 Personal Services Recovered (65,000) (65,000) - 720 General Operating Supplies 35,940 35,940 - 740 Repair and Maintenance Supplies 54,475 54,475 - 799 Material Costs Recovered ( 1 ,000) (1 ,000) - 800 Professional Services 800 800 - 820 Office Services 415 415 - 825 Postage and Telephone 220 220 - 830 Transportation, Conferences 780 780 - 835 Training Expense 500 500 - 840 Utilities 11 ,865 11 ,865 - 850 Repair and Maintenance Services 98,600 98,600 - 860 Rentals 1 , 145 1 , 145 - 870 Miscellaneous Services 6,680 6,680 - 880 Public Official Liability 155 155 - 882 Automobile Insurance 11 ,240 11 ,240 - 960 Capital Replacements 2,625 2,625 - 970 Capital Additions 9,860 9,860 - 980 Major Repairs 61 ,000 61 ,000 - 990 New Construction 10,000 10,000 - Total $ 885,365 $ 885,365 $ - 077 - Sewers Division 700 Salaries and Wages $ 178,680 $ 178,680 $ - 7051 Pension Contributions - IMRF 25,580 25,580 - 7054 Pension Contributions - FICA 185 185 - 707 Other Employee Costs 24,905 24,905 - 709 Personal Services Recovered (22,585) (22,585) - 720 General Operating Supplies 16,505 16,505 - 740 Repair and Maintenance Supplies 10,525 10,525 - 820 Office Services 310 310 - 825 Postage and Telephone 260 260 - 835 Training Expense 600 600 - 840 Utilities 11 ,065 11 ,065 - 850 Repair and Maintenance Services 20,625 20,625 - 860 Rentals 50 50 - 870 Miscellaneous Services 1 ,575 1 ,575 - 880 Public Official Liability 155 155 - 882 Automobile Insurance 3,640 3,640 - '" 980 Major Repairs 13,900 13,900 - Total $ 285,975 $ 285,975 $ - Estimated Receipts From Sources To Be I Code Appropriation Other Than Raised By Number Expenditure Classification 1986 Taxation Taxation General Corporate Purposes: 079 - Construction Division 700 Salaries and Wages $ 240, 170 $ 240, 170 $ - 7051 Pension Contributions - IMRF 34,530 34,530 - 7054 Pension Contributions - FICA 170 170 - 707 Other Employee Costs 31 , 1 10 31 , 110 - 708 Employee Transfer Charges 22,585 t 22,585 - 709 Personal Services Recovered (279,280) (279,280) - 720 General Operating Supplies 17,960 17,960 - 740 Repair and Maintenance Supplies 1 ,800 1 ,800 - 799 Material Costs Recovered (12,810) (12,810) - 820 Office Services 40 40 - 825 Postage and Telephone 85 85 - 830 Transportation, Conferences 15 15 - 835 Training Expense 250 250 - 840 Utilities 4,400 4,400 - 850 Repair and Maintenance Services 44,400 44,400 - 870 Miscellaneous Services 210 210 - 879 Contractual Costs Recovered (33,055) (33,055) - 882 Automobile Insurance 5,245 5,245 - 960 Capital Replacements 1 ,200 1 ,200 - 970 Capital Additions 8,700 8,700 - Total $ 87,725 $ 87,725 $ - 081 - Public Property & Recreation - Administration 700 Salaries and Wages $ 63,880 $ 63,880 $ - 7051 Pension Contributions - IMRF 8,900 8,900 - 707 Other Employee Costs 6,230 6,230 - 710 Office Supplies 1 ,610 1 ,610 - 720 General Operating Supplies 475 475 - 820 Office Services 505 505 - 825 Postage and Telephone 1 ,250 1 ,250 - 830 Transporation, Conferences 1 ,730 1 ,730 - 835 Training Expense 565 565 - 850 Repair and Maintenance Services 335 335 - 880 Public Official Liability 1 ,395 1 ,395 - 882 Automobile Insurance 645 645 - 960 Capital Replacements 7,250 7,250 - 970 Capital Additions 4,500 4,500 - Total $ 99,270 $ 99,270 $ - 082 - Recreation Division 700 Salaries and Wages $ 138,925 $ 138,925 $ - 7051 Pension Contributions - IMRF 10,605 10,605 - 7054 Pension Contributions - FICA 4,640 4,640 - 707 Other Employee Costs 11 ,945 I I ,945 - 710 Office Supplies 3,070 3,070 - r 720 General Operating Supplies 27,760 27,760 820 Office Services 9,885 9,885 - 825 Postage and Telephone 11 ,040 11 ,040 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By Number Expenditure Classification 1986 Taxation Taxation General Corporate Purposes: 082 - Recreation Division (contd.) 830 Transportation, Conferences $ 3,755 $ 3,755 $ - 835 Training Expense 230 230 - 840 Utilities 19,660 19,660 - 850 Repair and Maintenance Services 1 ,050 1 ,050 - 860 Rentals 14,880 14,880 - 870 Miscellaneous Services 103,090 103,090 - 877 Special Events Expense (765) (765) - 880 Public Official Liability 310 310 - 882 Automobile Insurance 1 ,285 1 ,285 - 951 Illinois State Sales Tax 200 200 - Total $ 361 ,565 $ 361 ,565 $ - 087 - Mall Coordinator 700 Salaries and Wages $ 30,025 $ 30,025 $ - 7051 Pension Contributions 4,360 4,360 - 707 Other Employee Costs 3,070 3,070 - 708 Employee Transfer Charges 5,570 5,570 - 709 Personal Services Recovered (18,725) (18,725) - 710 Office Supplies 455 455 - 720 General Operating Supplies 430 430 - 740 Repair and Maintenance Supplies 105 105 - 795 Miscellaneous Supplies 3,350 3,350 - 820 Office Services 8,305 8,305 - 825 Postage and Telephone 405 405 - 830 Transportation, Conferences 225 225 - 835 Training Expense 100 100 - 850 Repair and Maintenance Services 185 185 - 860 Rentals 100 100 - 870 Miscellaneous Services 5,775 5,775 - Total $ 43,735 $ 43,735 $ - 088 - Parks Maintenance 700 Salaries and Wages $ 464,890 $ 464,890 $ - 7051 Pension Contributions - IMRF 63,675 63,675 - 7054 Pension Contributions - FICA 1 ,850 1 ,850 - 707 Other Employee Costs 55,950 55,950 - 709 Personal Services Recovered (40,000) (40,000) - 710 Office Supplies 170 170 - 720 General Operating Supplies 56,975 56,975 - 740 Repair and Maintenance Supplies 15,700 15,700 - 780 Regulatory Supplies 175 175 - 800 Professional Services 200 200 - 820 Office Services 400 400 - 825 Postage and Telephone 4,300 4,300 - 830 Transportation, Conferences 925 925 - 835 Training Expense 800 800 - 840 Utilities 64,370 64,370 - 850 Repair and Maintenance Services 20,500 20,500 - 860 Rentals 250 250 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By rk Number Expenditure Classification 1986 Taxation Taxation General Corporate Purposes: 088 - Parks Maintenance (contd.) 870 Miscellaneous Services $ 3,350 $ 3,350 $ - 880 Public Official Liability 465 465 - 882 Automobile Insurance 6,530 6,530 - 960 Capital Replacements 51 ,450 51 ,450 - 970 Capital Additions 25,775 25,775 - Total $ 798,700 $ 798,700 $ - 089 - Hemmens Building 700 Salaries and Wages $ 132,885 $ 132,885 $ - 7051 Pension Contributions - IMRF 17,605 17,605 - 7054 Pension Contributions - FICA 835 835 - 707 Other Employee Costs 15,720 15,720 - 708 Employee Transfer Charges 18,725 18,725 - 709 Personal Services Recovered (5,570) (5,570) - 710 Office Supplies 865 865 - 720 General Operating Supplies 5,420 5,420 - 740 Repair and Maintenance Supplies 6,965 6,965 - 770 Materials For Resale 1 ,325 1 ,325 - 820 Office Services 3,370 3,370 - 825 Postage and Telephone 5, 140 5, 140 - r 830 Transportation, Conferences 1 ,860 1 ,860 - 840 Utilities 26,490 26,490 - 850 Repair and Maintenance Services 1 ,365 1 ,365 - 860 Rentals 100 100 - 870 Miscellaneous Services 5,615 5,615 - 877 Special Events Expense (2,400) (2,400) - 880 Public Official Liability 2,325 2,325 - 960 Capital Replacements 840 840 - 970 Capital Additions -6,530 6,530 - Total $ 246,010 $ 246,010 $ - 190 - Non-Departmental 707 Other Employee Costs $ 15,365 $ 15,365 $ - 710 Office Supplies 1 ,725 1 ,725 - 720 General Operating Supplies 12,200 12,200 - 800 Professional Services 43,400 43,400 - 820 Office Services 11 ,800 11 ,800 - 825 Postage and Telephone 11 ,275 1 1 ,275 - 830 Transportation, Conferences 200 200 - 850 Repair and Maintenance Services 800 800 - 880 Public Official Liability 465 465 - 882 Automobile Insurance 1 , 180 1 , 180 - 887 Inland Marine Insurance I ,805 I ,805 - 888 Property Insurance 40,755 40,755 - 890 Boiler Insurance 5,230 5,230 - 913 Transfer to Improvement Fund 1 ,204,070 1 ,204,070 - 9196 Transfer to Parking 57,055 57,055 9197 Transfer to Cemetery Fund 7,950 7,950 Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By AI Number Expenditure Classification 1986 Taxation Taxation phial Corporate Purposes: 190 - Non-Departmental (contd.) 953 Contributions $ 2,000 $ 2,000 $ - 9551 Contingencies 258,865 258,865 - 960 Capital Replacements 14,000 14,000 - 990 New Construction 3,800 3,800 - Total $ 1 ,693,940 $ 1 ,693,940 $ - Total Appropriation $ 18,986,505 Total Estimated Revenue From Sources Other Than Taxation $13,763; 170 Amount To Be Raised By Taxation $ 5,223,335 Add: 1% For Loss of Collection 52,761 Total Amount To Be Raised By Taxation General Corporate Purposes $ 5,276,096, Special Corporate Purposes: 200 - Public Benefit Fund Installments and interest due on various Special Assessment projects as follows: Warrant Number 77-TX-2747 due on 112/86 $ 282,930 $ 12,930 $ 270,000 Total Appropriation $ 282,930 $ 12,930 $ 270,000 Total Revenue From Sources Other Than Taxation .. 12,930 Amount To Be Raised By Taxation $ 270,000 Add: 1% For Loss of Collection 2,727 Total Amount To Be Raised By Taxation For Public Benefit Purposes 272 727 210 - Road and Bridge Fund Transfer for Street & Bridge Repairs 213,700 213700 - Total 213,700 , - 230 - Community Development Grant 919 Miscellaneous Transfers $ 100,000 $ 100,000 $ - 9191 Transfer to General Fund 40,000 40,000 - 952 Rehabilitation Loans or Grants 143,770 143,770 - 9541 CBD Rehabilitation Loans 124, 185 124, 185 - 9706 6th Year Grant Projects 875 875 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By Number Expenditure Classification 1986 Taxation Taxation phial Corporate Purposes: 230 - Community Development Grant (contd.) 9707 7th Year Grant Projects $ 7,945 $ 7,945 $ - 9708 8th Year Grant Projects 5,745 5,745 - 9709 9th Year Grant Projects 119,890 119,890 - 9901 10th Year Grant Projects 410,970 410,970 - 9902 I I th Year Grant Projects 102, 180 102, 180 - 9903 New Land/Land Improvements 584,235 584,235 - Total $ 1 ,639,795 $ 1 ,639,795 $ - 260 - South Grove Special Tax Allocation Fund 800 Professional Services $ 20,000 $ 20000 $ - 270 - Federal Revenue Sharing 9193 Transfer to Tyler Creek Fd. $ 141 ,730 $ 141 ,730 $ - 9194 Transfer to Cap. Imprv. Fd. 905,950 905,950 - 955 Contingencies 21 ,805 21 ,805 - Total $ 1 ,069,485 $ 1 ,069,485 $ - 280 - Illinois Municipal Retirement Fund All such monies as the law provides that shall be paid to Municipal rk Retirement Fund $ 1 ,585,860 $ 1 ,010,860 $ 575,000 Total Appropriation $ I ,585,860 Total Revenues From Sources Other Than Taxation $ 1 ,010,860 Amount To Be Raised By Taxation $ 575,000 Add: 1% For Loss of Collection 5,808 Total Amount To Be Raised By Taxation For Municipal Retirement Fund $ 580,808 290 - Motor Fuel Tax Fund 761 Premix $ 35,000 $ 35,000 $ - 764 Salt 65,000 65,000 - 855 Seal Coat 30,000 30,000 - 857 Street Resurfacing 400,000 400,000 - Total 5 530,000 $ 530,000 $ - Interfund Transfers 920 Catch Basins $ 32,000 $ 32,000 $ - 922 Premix Patching 135,000 135,000 - 923 Snow and Ice Control 140,000 140,000 - 924 Storm Sewers 8,000 8,000 - 925 Street Resurfacing 230,000 230,000 - •. 926 Tree Trimming 75,000 75,000 - 927 Maintenance Engineering 20,000 20,000 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By Number Expenditure Classification 1986 Taxation Taxation Special Corporate Purposes: 290 - Motor Fuel Tax (contd.) Interfund Transfers (contd.) 928 Traffic Markings $ 5,000 $ 5,000 $ - 929 Traffic Lights- Energy 65,000 65,000 - 930 Traffic Lights - Labor 30,000 30,000 - 937 Curbs and Gutters 30,000 30,000 - Total $ 770,000 $ 770,000 $ - Other Charges 955 Contingencies $ 67,815 $ 67,815 $ - Capital Expenditures 990 New Construction $ 20,000 $ 20,000 $ - Total Motor Fuel Tax 1.1.43a2135 $ 1 ,387,815 $ - 300 - Corporate Bond Fund 901 Principal Payment $ 1 ,275,000 $ 297,490 $ 977,510 902 Interest Payment 1 ,209,275 416,382 792,893 Total $ 2,484,275 $ 713,872 $1 ,770,403 Total Appropriation $ 2,484,275 Total Revenue From Sources Other Than Taxation $ 713,872 Amount To Be Raised By Taxation $1 ,770,403 Less: Estimated Property Tax Replacement 23,392 $1 ,747,011 Add: I% For Loss of Collection 17,647 Total Amount To Be Raised By Taxation For Corporate Bond Purposes $1 ,764,658 340 - Park Development Fund 990 New Construction $ 372,760 $ 372,760 $ - 350 - Downtown Redevelopment Fund 840 Utilities $ 1 ,000 $ 1 ,000 $ - 890 Boiler Insurance 1 ,310 1 ,310 - 955 Contingencies 7,200 7,200 - 990 New Construction 90,000 90,000 - Total $ 99,510 $ 99,510 $ - 375 - Capital Improvements - Otter Creek (City) 990 New Construction $ 129,460 $ 129,460 $ Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By Number Expenditure Classification 1986 Taxation Taxation Special Corporate Purposes: 377 - Capital Improvements - Old Main 980 Major Repairs $ 10,900 $ 10,900, $ - 378 - Capital Improvements - Tyler Creek 800 Professional Services $ 32,000 $ 32,000 $ - 901 Principal Payment 100,670 100,670 - 902 Interest Payment 9,060 9,060 - 955 Contingencies 13,510 13,510 - 990 New Construction 1 ,300,000 1 ,300,000 - Total $ 1 ,455,240 $ 1 ,455,240 $ - 381 - Capital Improvements - 1 984 Bond Issue 913 Transfer to Improvement Fund $ 127,405 $ 127,405 $ - 382 - Capital Improvements - 1 985 Bond Issue 9141 Transfer to Corporate Bond 5 260,000 $ 260,000 $ - 990 New Construction 3,900,000 3,900,000 - $ 4, 160,000 $ 4, 160,000 $ - 383 - Capital Improvements - SSA 4 Bond Issue 870 Miscellaneous Services $ 500 $ 500 $ - 955 Contingencies 6, 155 6, 155 - $ 6,655 $ 6,655 $ - 386 - Capital Improvements - 1 986 Bond Issue 913 Transfer to Improvement Fund $ 1 ,300,000 $ 1 ,300,000 $ - 990 New Construction 1 ,200,000 1 ,200,000 - 9902 North End Bridge 9,600,000 9,600,000 - $ 12, 100,000 5 12, 100,000 $ - 385 - Capital Improvements Fund 901 Principal Payment $ 48,506 $ 48,506 $ - 902 Interest Payment 18, 189 18, 189 - 952 Rehabilitation Loans/Grants 50,000 50,000 - 955 Contingencies 51 ,250 51 ,250 - 960 Capital Replacements 255,000 255,000 - 970 Capital Additions 156,000 156,000 - 980 Major Repairs 986,000 986,000 - 990 New Construction 396,000 396,000 - Total 5 1 ,960,945 $ 1 ,960,945 $ - 400 - Water Operating Fund 700 Salaries and Wages $ 739,665 $ 739,665 $ - 7051 Pension Contributions - IMRF 104,860 104,860 - 7054 Pension Contributions - FICA 2,065 2,065 - 707 Other Employee Costs 90, 190 90, 190 - 710 Office Supplies 4, 190 4, 190 - r 720 General Operating Supplies 670,560 670,560 - 740 Repair and Maintenance Supplies 81 ,500 81 ,500 - 800 Professional Services 69,060 69,060 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By all) Number Expenditure Classification 1986 Taxation Taxation Special Corporate Purposes: 400 - Water Operating Fund (contd.) 820 Office Services $ 3,055 $ 3,055 $ - 825 Postage and Telephone 8,535 8,535 - 830 Transportation, Conferences 4,265 4,265 - 835 Training Expense 2,480 2,480 - 840 Utilities 803,240 803,240 - 850 Repair and Maintenance Services 328,990 328,990 - 860 Rentals 600 600 - 870 Miscellaneous Services 22,225 22,225 - 880 Public Official Liability 930 930 - 882 Automobile Insurance 5,350 5,350 - 887 Inland Marine Insurance 3, 190 3, 190 - 888 Property Insurance 42,225 42,225 - 890 Boiler Insurance 7,240 7,240 - Total $ 2,994,415 S 2,994,415 $ - Bonds and Interest 9031 G.O. Principal - 1976 Water $ 250,000 $ 250,000 $ - 9032 G.O. Principal - 1980 Water 500,000 500,000 - 9036 G.O. Interest - 1976 Water 25,250 25,250 - 9037 G.O. Interest - 1980 Water 1 ,093,500 1 ,093,500 - Total $ 1 ,868,750 $ 1 ,868,750 $ - 41) Interfund Transfers 906 Transfer - Admin. Costs $ 136,500 $ 136,500 $ - 913 Transfer to Improvement Fund 48,000 48,000 - 917 Transfer in Lieu of Taxes 263,500 263,500 - Total $ 448,000 $ 448,000 $ - Other Charges 955 Contingencies $ 331 ,235 $ 331 ,235 $ - Capital Expenditures 960 Capital Replacements $ 74,700 $ 74,700 $ - 970 Capital Additions 151 ,700 151 ,700 - 980 Major Repairs 125,000 125,000 - 990 New Construction 7,000 7,000 - Total $ 358,400 $ 358,400 $ - Total - Water Operating Fund $ 6,000,800 $ 6,000,800 $ - 410 - Water Improvement Fund 955 Contingencies 608,265 $ 608,265 $ - 450 - Parking Operating Fund 700 Salaries and Wages $ 93,805 $ 93,805 $ - 7051 Pension Contributions - IMRF 13,920 13,920 - 7054 Pension Contributions - FICA 70 70 - 707 Other Employee Costs 9,925 9,925 - 709 Personal Services Recovered (25,000) (25,000) - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By r Number Expenditure Classification 1986 Taxation Taxation Special Corporate Purposes: 450 - Parking Operating Fund (contd.) 710 Office Supplies $ 340 $ 340 $ - 720 General Operating Supplies I ,480 1 ,480 - 740 Repair and Maintenance Supplies 1 ,955 1 ,955 - 820 Office Services 200 200 - 825 Postage and Telephone 975 975 - 840 Utilities 19,970 19,970 - 850 Repair and Maint. Services 22,050 22,050 - 860 Rentals 4,800 4,800 - 880 Public Official Liability 155 155 - 882 Automobile Insurance 965 965 - 888 Property Insurance 3,315 3,315 - Total $ 148,925 $ 148,925 $ - Interfund Transfers 906 Transfer - Admin. Costs $ 15,000 $ 15,000 $ - Total - Parking Operating $ 163,925 $ 163,925 $ - 455 - Spring Street Parking Operating Fund 700 Salaries and Wages $ 22,355 $ 22,355 $ - 7051 Pension Contributions - IMRF 3,045 3,045 - 7054 Pension Contributions - FICA 100 100 - 707 Other Employee Costs 1 ,280 1 ,280 - 708 Employee Transfer Charges 25,000 25,000 - 710 Office Supplies 125 125 - 720 General Operating Supplies 430 430 - 740 Repair and Maintenance Supplies 2,295 2,295 - 825 Postage and Telephone 1 , 150 1 , 150 - 840 Utilities 11 ,330 11 ,330 - 850 Repair and Maintenance Services 9, 110 9, 110 - 860 Rentals 3,900 3,900 - 870 Miscellaneous Services 300 300 - 888 Property Insurance 3,315 3,315 - Total $ 83,735 $ 83,735 $ - Interfund Transfers 906 Transfer - Admin. Costs $ 4,400 $ 4,400 $ - Other Charges 955 Contingencies $ 6,400 $ 6,400 $ - Total - Spring St. Parking Operating Fund $ 94,535 $ 94,535 $ - 500 Cemetery Operating Fund 700 Salaries and Wages $ 122, 185 $ 122, 185 $ - rib' 7051 Pension Contributions - IMRF 16,950 16,950 - 7054 Pension Contributions - FICA 390 390 - 707 Other Employee Costs 15,715 15,715 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By 411) Number Expenditure Classification 1986 Taxation Taxation Special Corporate Purposes: 500 - Cemetery Operating Fund (contd.) 708 Employee Transfer Charges $ 12,295 $ 12,295 $ - 710 Office Supplies 655 655 - 720 General Operating Supplies 10,045 10,045 - 740 Repair and Maintenance Supplies 3,350 3,350 - 770 Materials For Resale 400 400 - 820 Office Services I ,200 I ,200 - 825 Postage and Telephone 1 ,385 1 ,385 - 830 Transportation, Conferences 900 900 - 840 Utilities 15,225 15,225 - 850 Repair and Maint. Services 4,485 4,485 - 860 Rentals 130 130 - 870 Miscellaneous Services 5,650 5,650 - 880 Public Official Liability 155 155 - 882 Automobile Insurance 645 645 - 887 Inland Marine Insurance 60 60 - 888 Property Insurance 370 370 - Total $ 212, 190 $ 212, 190 $ - Interfund Transfers 906 Transfer - Admin. Costs $ 8,400 $ 8,400 $ - 411) Other Charges 955 Contingencies $ 123,255 $ 123,255 $ - Capital Expenditures 960 Capital Replacements $ 4,375 $ 4,375 $ - 970 Capital Additions I ,555 I ,555 - $ 5,930 5 5,930 $ - Total Cemetery Operating $ 349,775 $ 349,775 $ - 540 - Golf Operating Fund 700 Salaries and Wages $ 202, 135 $ 202, 135 $ - 7051 Pension Contributions - IMRF 25,080 25,080 - 7054 Pension Contributions - FICA 2, 105 2, 105 - 707 Insurance Charges 21 , 155 21 , 155 - 710 Office Supplies 150 150 - 720 General Operating Supplies 27,400 27,400 - 740 Repair and Maintenance Supplies 12,950 12,950 - 795 Miscellaneous Supplies 200 200 - 820 Office Services 2,860 2,860 - 825 Postage and Telephone 3,435 3,435 - 830 Transportation, Conferences 1 , 175 I , 175 - 835 Training Expense 90 90 - 840 Utilities 20,455 20,455 - 850 Repair and Maintenance Services 6, 100 6, 100 - 860 Rentals 40 40 - 870 Miscellaneous Services 1 ,205 1 ,205 - 880 Public Official Liability 310 310 - Estimated Receipts From Sources To Be l Code Appropriation OtherThan Raised By Number Expenditure Classification 1986 Taxation Taxation pp ecial Corporate Purposes: 540 - Golf Operating Fund (contd.) 882 Automobile Insurance $ 860 $ 860 $ - 883 Liability Insurance 1 ,450 1 ,450 - 887 Inland Marine Insurance 200 200 - 888 Property Insurance 1 ,010 1 ,010 - 890 Boiler Insurance 655 655 - Total $ 331 ,020 $ 331 ,020 $ - Interfund Transfers 906 Transfer - Admin. Costs $ 14,500 $ 14,500 $ - 913 Transfer to Improvement Fd. 50,000 50,000 - 9191 Transfer to General Fund 40,000 40,000 - Total $ 104,500 $ 104,500 $ - Other Charges 951 Illinois State Sales Tax $ 5,950 $ 5,950 $ - 955 Contingencies 23,365 23,365 - 9559 Provisions For Debt Service 100,000 100,000 - Total $ 129,315 $ 129,315 $ - Capital Expenditures elk 960 Capital Replacements $ 19,600 $ 19,600 $ - 970 Capital Additions 6,000 6,000 - Total $ 25,600 $ 25,600 $ - Total Golf Operating $ 590,435 $ 590,435 $ - 543 - Golf Improvement Fund Capital Expenditures 980 Major Repairs $ 100,765 $ 100,765 $ - Total Golf Improvement $ 100,765 $ 100,765 $ - 570 - Transportation Operating Fund 700 Salaries and Wages $ 1 ,085,270 $ 1 ,085,270 $ - 7051 Pension Contributions - IMRF 150,575 150,575 - 7054 Pension Contributions - FICA 3,330 3,330 - 707 Other Employee Costs 132,580 132,580 - 710 Office Supplies 2,790 2,790 - 720 General Operating Supplies 3,010 3,010 - 740 Repair and Maintenance Supplies 600 600 - 800 Professional Services I ,765 I ,765 - 820 Office Services 9,970 9,970 - 825 Postage and Telephone 4,675 4,675 - 830 Transportation, Conferences 1 ,650 1 ,650 - 835 Training Expense 750 750 - 840 Utilities 35,525 35,525 850 Repair and Maintenance Services 29,460 29,460 - 860 Rentals 3,060 3,060 - 870 Miscellaneous Services 5,200 5,200 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By 411) Number Expenditure Classification _ 1986 Taxation Taxation Special Corporate Purposes: 570 - Transportation Operating Fund (contd.) 880 Public Official Liability $ 310 $ 310 $ - 887 Inland Marine Insurance 5 5 - 888 Property Insurance 830 830 - 890 Boiler Insurance 655 655 - Total $ 1 ,472,010 $ 1 ,472,010 $ - Interfund Transfers 906 Transfer - Admin. Costs $ 53,240 $ 53,240 $ - 919 Miscellaneous Transfers 425,000 425,000 - 9191 Transfer to General Fund 16,450 16,450 - Total $ 494,690 $ 494,690 $ - Total - Transportation Operating $ 1 ,966,700 $ 1 ,966,700 $ - 600 - Police Pension Fund All such monies as the law provides that shall be credited to form a part of such fund $ 1 ,865,900 $ 1 ,495,900 $ 370,000 Total Appropriation $ 1 ,865,900 4111) Total Revenues From Sources Other Than Taxation $ I ,495,900, Amount To Be Raised By Taxation $ 370,000 Add: I% For Loss of Collection 3,737 Total Amount To Be Raised By Taxation For Police Pension Purposes $ 373,737 610 - Fire Pension Fund All such monies as the law provides that shall be credited to form a part of such fund $ 1 ,953,500 $ 1 ,683,500 $ 270,000 Total Appropriation $ I ,953,500 Total Revenues From Sources Other Than Taxation $ 1 ,683,500 Amount To Be Raised By Taxation $ 270,000 Add: 1% For Loss of Collection 2,727 Total Amount To Be Raised By Taxation For Firemen's Pension Purposes $ 272,727 Estimated Receipts From Sources To Be ow Code Appropriation Other Than Raised By Number Expenditure Classification 1986 Taxation Taxation Special Corporate Purposes: 630 - Risk Management Fund 800 Professional Services $ 82,500 $ 82,500 $ - 850 Repair and Maint. Services 20,000 20,000 - 871 Medical Insurance 91 ,000 91 ,000 - 872 Life Insurance 24,920 24,920 - 873 Unemployment Insurance 50,000 50,000 - 874 HMO Insurance 40,000 40,000 - 880 Public Official Liability 32,000 32,000 - 881 Workers Compensation 52,000 52,000 - 882 Automobile Insurance 33,000 33,000 - 883 Liability Insurance 72,500 72,500 - 884 Umbrella Liability Insurance 173,000 173,000 - 885 Self Insurance Bond 750 750 - 886 Surety Bonds 300 300 - 887 Inland Marine Insurance 4,900 4,900 - 888 Property Insurance 83,000 83,000 - 889 Crime and Faithful Performance 2,300 2,300 - 890 Boiler Insurance 13,750 13,750 - 891 Workmens Compensation Claims 211 ,790 211 ,790 - 892 General Liability Claims 50,000 50,000 - 893 Auto Liability -Bodily Injury 20,060 20,060 - r 896 AUto - Physical Damage 30,505 30,505 897 Miscellaneous Insurance Claims 5,000 5,000 - 898 Medical Claims 795,000 795,000 - Total $ 1 ,888,275 $ 1 ,888,275 $ - Interfund Transfers 9191 Transfer to General Fund $ 100,000 $ 100,000 $ - Other Charges 955 Contingencies $ 32, 140 $ 32, 140 $ - 9553 Insurance Claim Reserves 200,000 200,000 - Total $ 232, 140 $ 232, 140 $ - Total - Risk Management $ 2,220,415 $ 2,220,415 $ - 700 - Municipal Garage Fund - Ann Street 700 Salaries and Wages $ 163,215 $ 163,215 $ - 7051 Pension Contributions - IMRF 23,700 23,700 - 707 Other Employee Costs 20,290 20,290 - 710 Office Supplies 480 480 - 720 General Office Supplies 11 ,300 I I ,300 - 740 Repair and Maintenance Supplies 105,450 105,450 - 820 Office Services 40 40 - 825 Postage and Telephone 1 ,240 1 ,240 - 830 Transportation, Conferences 15 15 - 835 Training Expense 350 350 - "''^ 840 Utilities 1 ,890 1 ,890 - 850 Repair and Maintenance Services 63,010 63,010 - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By Number Expenditure Classification 1986 Taxation Taxation Special Corporate Purposes: 700 - Municipal Garage - Ann Street (contd.) 860 Rentals $ 300 $ 300 $ - 870 Miscellaneous Services 2,580 2,580 - 880 Public Official Liability 155 155 - 882 Automobile Insurance I ,070 1 ,070 - 887 Inland Marine Insurance 60 60 - 888 Property Insurance 90 90 - Total $ 395,235 $ 395,235 $ - Interfund Transfers 906 Transfer - Admin. Costs $ 10,500 $ 10,500 $ - 9191 Transfer to General Fund 12,900 12,900 - Total $ 23,400 $ 23,400 $ - Capital Expenditures 960 Capital Replacements $ 2,050 $ 2,050 $ - 970 Capital Additions 8,300 8,300 - Total $ 10,350 $ 10,350 $ - Total Municipal Garage - Ann Street $ 428,985 $ 428,985 $ - 705 - Municipal Garage Fund - Crystal Street 700 Salaries and Wages 5 197,360 $ 197,360 $ - 7051 Pension Contributions - IMRF 27,495 27,495 - 7054 Pension Contributions - FICA 580 580 - 707 Other Employee Costs 25,655 25,655 - 710 Office Supplies 50 50 - 720 General Operating Supplies 9,250 9,250 - 740 Repair and Maintenance Supplies 126,370 126,370 - 820 Office Services 80 80 - 825 Postage and Telephone 650 650 - 830 Transportation, Conferences 30 30 - 850 Repair and Maintenance Services 20,650 20,650 - 860 Rentals 350 350 - 870 Miscellaneous Services 5, 100 5, 100 - 880 Public Official Liability 155 155 - 887 Inland Marine Insurance 65 65 - 888 Property Insurance 90 90 - Total $ 413,930 $ 413,930 $ - Interfund Transfers 906 Transfer - Admin. Costs $ 10,500 $ 10,500 $ - 9191 Transfer to General Fund 10,700 10,700 - Total $ 21 ,200 $ 21 ,200 $ - Estimated Receipts From Sources To Be Code Appropriation Other Than Raised By Number Expenditure Classification 1985 Taxation Taxation 705 - Municipal Garage - Crystal Street (contd.) Other Charges 955 Contingencies $ 22,720 $ 22,720 $ - 958 Depreciation 2,000 2,000 - Total $ 24,720 $ 24,720 $ - Total Municipal Garage - Crystal Street $ 459,850 $ 459,850 $ - • SECTION 2. This ordinance shall be in full force and effect from and after its passage and approval according to law. SECTION 3. That the City Clerk be and she is hereby directed to file with the County Clerk of Kane County and the County Clerk of Cook County a certified copy of this ordinance. Introduced to the City Council of the City of Elgin, Illinois this . 25th of August , 1986. s/ Richard L. Verbic Richard L. Verbic, Mayor Presented: August 25, 1986 Adopted: August 25 , 1986 Vote: Yeas 7 Nays 0 Recorded: Attest: ,G/ Marie Yearman Marie Yearman, City Clerk 9unnar t&. Carlson 1193 Cedar goenue �l9in, JIunois 60120 25 August 1986 To The Honorabll2Mayor Richard Verbic and Members of the City Council of Elgin, Illinois Subject: Revenue Sources for City Operations and Services Council Members: Much has been written about the City's need for additional revenues. I offer hear a previously overlooked but continuing revenue source. I propose that bulk quantities of hand bills and other advertising materials be licensed and a fee of five cents per pound be collected from distributers of such unordered matter • to Elgin homes. • The license fee could be nominal and exemptions could be made for. only occasional distributions such as 3 or 4 times a year. The bulk of the revenue would come from a relatively small number of operators and collection procedures would be quite simple. Sjnce the material in consideration comprises a sig- nificant proper: don of th load of our trash and litter collections it would be appropriate to allocate the revenues from this tax and permits to the sanitation department of Public 'Works. Respectfully submitted, • GUNNAR W. CARLSON • • • r P R E S E N T A T I O N TO THE M A Y O R AND C I T Y C O U N C I L OF E L G I N r IN REGARD C I T Y O F E L G I N S P E C I A L S E R V I C E A R E A T W O T A X I N G D I S T R I C T BY G U N N A R W. C A R L S O N DECEMBER 23, 1985 THE PURPOSE OF THIS PRESENTATION IS TO CONVINCE THE PRESENT eft MEMBERS OF THE CITY COUNCIL THAT THE CONTINUED IMPOSITION OF THIS TAX IS UNFAIR TO THE AREA 2 PROPERTY OWNERS AND SHOULD BE ABOLISHED, AND IT SHOULD BE ABOLISHED NO MATTER WHAT YOUR DECISIONS MAY BE ON OTHER PARKING AREAS. THE ABOVE IS QUOTED FROM JUDGE EMERITUS ERNEST AKEMANN ' S PRE- SENTATION ON THIS SUBJECT IN 1984. IT IS ALSO APPROPRIATE FOR THE FOLLOWING: CITY OF ELGIN SPECIAL SERVICE AREA NUMBER TWO (TAXING DISTRICT) HAS BEEN THE SUBJECT OF MUCH DISCUSSION SINCE 1977. THE SPECIAL SERVICE AREA WAS ESTABLISHED BY CITY OF ELGIN ORDINANCE T10-77, 8 SEPTEMBER 1977, TO "PROVIDE SPECIAL MUNICIPAL SERVICES TO SAID AREA IN ADDITION TO SERVICES PROVIDED TO CITY GENERALLY. INCLUDED IN SAID SERVICES SHALL BE THE DESIGN, CONSTRUCTION AND OPERATION OF A MULTI-LEVEL PUBLIC PARKING FACILITY AND ALL THINGS INCIDENTAL THERE- TO - INCLUDING ACQUISITION OF LAND AND CONSTRUCTION OF STREET IMPROVEMENTS THIS WAS DONE AFTER A PUBLIC HEARING ON THE QUESTION, HELD AFTER DUE NOTICE ETC. . FROM MINUTES OF THE PUBLIC HEARING IT IS NOTED THAT, "THE FOLLOWING PROPERTY OWNERS OR TENANTS APPEARED AT THE PUBLIC HEARING AND OBJECTED TO THE POTENTIAL TAX TO BE IMPOSED UPON PROPERTIES LOCATED IN THE DISTRICT: PETE ANDERSEN, FRANK CIACCO, ROSE HAWKINS, EARL KEENEY AND PAUL WARREN. THE FOLLOWING OWNERS APPEARED AND REQUESTED THAT THE PROPOSED SPECIAL SERVICE AREA BE FORMED AS PROPOSED: GEORGE PERUCCO, HAROLD SEIGLE AND PAUL ZUMKELLER. ON PAGE 2 OF MINUTES OF PUBLIC HEARING IT IS NOTED THAT, MR. PETE "PETERSON" STATED, 'I DON"T BELIEVE THAT THE MAXIMUM RATE WOULD EVER BE LOWERED, PRICES ARE NOT COMING DOWN. ' MR. NELSON REPLIED, - 2 - 'WE ARE TALKING ABOUT A SPECIAL TAX FOR THIS FACILITY ONLY, YOU CAN NOT LEVY THIS TAX FOR ANY OTHER PURPOSE. ' MR. "PETERSEN" STATED, 'BUT YOU HAVE TO CONSIDER MAINTENANCE COSTS AND PART OF THE MAIN- a TENANCE COSTS ARE GOING TO HAVE TO COME OUT OF REVENUE. ' 'I DON'T THINK THERE IS ANY BUSINESSMAN WHO CAN PREDICATE THE FUTURE OF HIS BUSINESS ON THIS KIND OF VARIABLE. IF THE PROFESSIONAL PEOPLE IN THE CITY OF ELGIN WERE TO SAY, WELL IF THINGS WORK OUT ALRIGHT, FINE, WE WILL TAKE THE HIGHER SALARY, BUT IF THINGS DON 'T WORK OUT WE WILL TAKE THE LOWER SALARY. ' I DON'T THINK YOU WOULD PREDICATE YOUR SALARY ON A VARIABLE BETWEEN $1. 10 AND $4.00 AND WE ARE HAVING TO PREDICATE OUR INCOME ON THAT SAME THING. ' ON PAGE 3 OF THE SAME MINUTES IS THE FOLLOWING: "HAROLD SIEGLE STATED, I FEEL WE NEED THIS PARKING LOT, IT'.S VERY IMPORTANT TO OUR CITY AND DOWNTOWN. I HAVE RESERVATIONS ABOUT THIS PARKING LOT AND I NOTE FROM THE COMMENTS YOU FELLOWS HAVE RESERVATIONS TOO. I All THINK THAT WITH ALL THE SHORTCOMINGS CONCERNING THE MALL THAT I HAVE TALKED ABOUT THAT ALL OF US HERE, PROPERTY OWNERS AND ALL, FEEL AN INEQUITY ON THE TAXATION. I THINK PEOPLE ADJACENT TO THE MALL SHOULD PAY A HIGHER RATE THAN PEOPLE ON THE PERIMETER OF THE MALL. IN FAIR- NESS I THINK THIS IS THE WAY IT SHOULD BE ASSESSED. IN LOOKING OVER MY CRITICISM OF THE CITY, I THINK THE NEED IS SO GREAT THAT WE SHOULD SUPPORT IT, TAKE OUR CHANCES THAT THE $4.00 THAT YOU START WITH MAY GO DOWN TO $1 .50. I THINK THEY WILL PRODUCE REVENUE AND LET ' S ALL SUPPORT THIS. " THE SECTION 2C, OF THE ORDINANCE STATES THAT NO PETITIONS SIGNED BY 51% OF ELECTORS OF THE DISTRICTS ESTABLISHMENT WERE PRESENT- ED IN THE 30 DAYS PERIOD FOLLOWING THE HEARING NOR, 51% OF PROPERTY OWNERS OF RECORD INCLUDED WITHIN THE PROPOSED SPECIAL SERVICE AREA OBJECTING TO THE FORMATION OF SAID SPECIAL SERVICE AREA OR THE LEVY OF TAXES AS PROPOSED. - 3 - IT WAS NECESSARY TO ENGAGE IN EXTENSIVE, EXPENSIVE LITIGATION TO REFUTE THE ABOVE. EASILY IN FACT, ON THE ELECTORS AFTER ELIMIN- ATING 19 OF 40 CLAIMED BY THE CITY AS BEING RESIDENTS OF THE DOUGLAS HOTEL. ON SOME HIGHLY TECHNICAL POINTS THE COURT RULED THAT A NUMBER OF PROPERTY OWNERS ' SIGNATURES WERE DEFECTIVE AND THEY COULD NOT BE CLARIFIED OR AFFIRMED. ABOUT A DOZEN CHARITABLE AND RELIGIOUS ORGANIZATION PROPERTIES WERE COUNTED AS FAVORING THE PROJECT ALTHOUGH MOST STATED THEY WANTED TO BE CONSIDERED NEUTRAL! THERE WAS ONE CHURCH WHOSE PASTOR WROTE AND REQUESTED THAT THEY NOT BE COUNTED. IT SHOULD BE NOTED THAT THERE WAS NO PROVISION FOR A VOTE FOR OR AGAINST THE PROJECT. EVERYONE WAS COUNTED AS BEING IN FAVOR UNLESS HE SIGNED PETITIONS OPPOSING THE MATTER. THE RELIGIOUS AND CHARITABLE GROUPS WERE ALSO TOLD BY THE CITY THAT THEY WOULD NOT BE CHARGED. THEY ARE NOT, BY LAW, EXEMPT FROM ASSESSMENTS FOR SPECIAL SERVICES. SECTION 5 TAX, ON THE ORDINANCE PROVIDES "THAT A TAX NOT TO EXCEED AN ANNUAL RATE OF $4.00 PER $100.00 OF ASSESSED EVALUATION, AS EQUALLED, IS AUTHORIZED TO BE LEVIED AGAINST REAL AND PERSONAL PROPERTY INCLUDED IN THE SPECIAL SERVICE AREA. IN SECTION 6, THE ORDINANCE PROVIDES "THAT IN ACCORDANCE WITH THE APPLICABLE STATUTE THE CORPORATE AUTHORITIES OF THE CITY OF ELGIN SHALL BE THE GOVERNING BODY OF THE CITY OF ELGIN SPECIAL SERVICE AREA NUMBER TWO. " ALL OF THIS WAS PROPOSED TO HELP SAVE THE DOWNTOWN ELGIN FROM ECONOMIC DETERIORATION, YET THE PROPERTIES EXPECTING TO BENEFIT MOST FROM THE CONSTRUCTION AND OPERATION OF THE PARKING FACILITY, THOSE IN FOUNTAIN SQUARE PLAZA, WERE DELIBERATELY, AT THE REQUEST OF THE OWNERS, LEFT OUT OF THE TAXING DISTRICT. - 4 - THE PARKING RAMP WAS CONSTRUCTED AND PLACED IN OPERATION ,FTER THE CIRCUIT AND APPELLATE COURTS FAILED TO FIND THE ORDINANCE VALID. THE CITY OF ELGIN ACQUIRED THE PROPERTY OF THE ELGIN TRADES All COUNCIL AND DEMOLISHED ITS BUILDING. TO HELP THE TRADES COUNCI , RELOCATE, THE CITY ARRANGED A $400,000.00 PLUS INDUSTRIAL REVENJE BOND LOAN SO THAT THE TRADES COUNCIL COULD ACQUIRE ANOTHER BUILDING NEAR THE TOLL ROAD, TWO MILES OR SO FROM ELGIN' S CENTRAL BUSINESS DISTRICT. THIS ALSO ENABLED A STATEWIDE TEACHERS UNION ORGANIZATION, OWNERS OF THAT BUILDING, TO LEAVE ELGIN COMPLETELY. THE PROCESS OF ARRANGING INDUSTRIAL REVENUE BONDS TO HELP FIRMS OR INDIVIDUALS RELOCATE BUSINESSES HAS ALSO BEEN USED TO AID ONE OF ELGINS OLDEST FIRMS TO GET OUT OF THE CENTRAL PART OF THE CITY. SUCH A BOND ISSUE IN THE AMOUNT OF $1, 850,000 WAS ARRANGED FOR THE ELGIN LUMBER & SUPPLY COMPANY OR SEIGLE ' S HOME & BUILDING CENTERS FOR THE CONSTRUCTION OF A NEW FACILITY ON THE NORTHWEST EDGE OF ELGIN./ THESE ARRANGEMENTS HAVE CAUSED A FRIEND OF MINE TO REMARK THAT THE CITY OF ELGIN, REMINDS HIM OF ZSA ZSA GABOR OF WHOM IT IS SAID, "SHE LIKED TO DO CHARITY WORK AMONG THE RICH! " THE ORIGINAL CONCEPT OF THE SPRING STREET PARKING RAMPS CON- TEMPLATED THAT, IN TODAY'S BUSINESS AND GOVERNMENT JARGON, THE FACILITY WOULD BE A "PROFIT CENTER" . IT WOULD GENERATE INCOME FROM RENT OF RETAIL STORE SPACES ON THE SPRING STREET SIDE OF THE STRUCTURE IN ADDITION TO USER FEES FOR PARKING OPERATIONS. THESE REVENUES, IT WAS CLAIMED, WOULD, IN ADDITION TO PAYING OPERATING COSTS, TAKE CARE OF INTEREST AND THE ANNUAL $100, 000.00 PRINCIPAL PAYMENT ON THE OUT- STANDING BONDS. JUDGE EMERITUS ERNEST AKEMANN, IN AN EXTENSIVE PRE- SENTATION MADE TO THE COUNCIL A YEAR AGO POINTED OUT THAT THE STRUCTURE AS CONSTRUCTED WAS NOT THAT WHICH WAS PROPOSED IN THE PROMOTIONS MADE," BEFORE THE PUBLIC BEFORE PASSAGE OF ORDINANCE T10-77. FURTHER IT WAS POINTED OUT OTHER USES AND EXPENSES HAVE OCCURRED NOT IN ORIGINAL "PROSPECTUSES" . - 5 - LAST YEAR I CALLED THE ATTENTION OF THE COUNCIL TO THE FACT THAT THE COMBINED WISDOM OF THE DIRECTORS OF THREE OF OUR ELGINS FINANCIAL INSTITUTIONS HAD RECENTLY RESULTED IN THE CONSTRUCTION AND OPENING OF 3 ADDITIONAL DRIVE-IN BRANCHES IN OUTLYING AREAS OF ELGIN. THESE OF COURSE MADE IT POSSIBLE FOR MORE AND MORE BANK CUSTOMERS TO DO BANKING WITHOUT COMING DOWNTOWN. 'THIS WOULD REDUCE NEED TO USE THE NEW PARKING RAMPS. MANY STREET PARKING METERS HAVE BEEN "HOODED" AND USE OF THE SPACES DECLARED FREE. METERS HAVE BEEN REMOVED IN MAJOR LOTS IN THE NEAR-DOWNTOWN AREA ENCOURAGEING MORE AND MORE MOTORISTS TO AVOID THE SPRING STREET PARKING DECK. ALTHOUGH THE ESTABLISHING ORDINANCE FOR THE PARKING VENTURE KNOWN AS ELGIN SERVICE AREA NUMBER TWO SPECIFIES THAT THE CITY OFFICIALS OF ELGIN CONSTITUTE THE "GOVERNING BODY" , I HAVE NOT BEEN ABLE TO FIND ANY MINUTES OF MEETINGS OF THE GOVERNING BODY OR SPECIFIC RECORDS OF ACTIONS OF THAT BODY RELATING TO ELGIN SERVICE AREA NUMBER TWO. SUCH QUESTIONS AS AUTHORITY FOR NO FEES WHEN THE PARKING DECK IS FULLY OCCUPIED ON SUNDAYS WAS NOT FOUND IN THE RECORD. IN SOME LARGE CITIES THIS WOULD HAVE THE APPEARANCE OF GRANTING FAVORS OR REWARDING A FEW OR GROUPS FOR PAST FAVORS. WITH THE RECENT TURMOIL IN AN AREA NEARBY ABOUT DISPLAYING A RELIGIOUS SYMBOL, THE CHRISTIAN CROSS ON A MUNICIPAL STRUCTURE, WE SHOULD HOPE THAT NO ACTIVISTS WOULD OBSERVE THAT CONGREGATIONS OF CERTAIN CHRISTIAN CHURCHES ARE RE- CEIVING SPECIAL SERVICES WITHOUT CHARGE FROM THE CITY OF ELGIN. THE LEVY NOW PROPOSED FOR 1985 IS NOMINAL AND RIDICULOUS. IT DOES NOT JUSTIFY THE TIME OF ALL THE STAFFS THAT MUST SPREAD IT OVER THE PROPERTIES OF SERVICE AREA TWO OR OF THE GESTATION INVOLVED IN EVENTUALLY MAKING THE COLLECTION. WHILE IT IS CLAIMED THAT THE AMOUNTS PROPOSED RESULT FROM STUDIED - 6 - DELIBERATIONS IT IS APPARENT THAT THE AMOUNT IS ARBITRARY. A YEAR AGO THE COUNCIL APPEARED TO AGREE THAT THE AMOUNT OF THE LEVY AFTER ABATEMENTS, WOULD BE $25, 000.00 AND INTIMATED THAT FUTURE YEARS WOULD HOLD AT THAT FIGURE. ORDINANCE T4-85 COMES UP WITH A FIGURE OF $26, 225.00 INCREASED TO $26, 490.00 BY AN ITEM OF 265, (1% LOSS OF COLLECTIONS) . THE 26, 225 JUST HAPPENS? TO BE LAST YEAR' S AGREED AMOUNT PLUS A SHADE UNDER 5% . UNDER THE "TRUTH IN TAXATION" STATUTES ANY CASES WHERE INCREASES OVER PREVIOUS YEAR EXCEED 5% REQUIRE THAT PUBLIC HEAR /GS UST BE HELD BEFORE ADOPTION. THE BASIC ORDINANCE T10-77 I M HAS NOT BEEN AMENDED AND STILL PERMITS THE $4.00 PER HUNDRED LEVY. THIS COULD EASILY BE INVOKED AGAIN UNLESS THIS ELGIN SPECIAL SERVICE AREA TAXING DISTRICT IS ABOLISHED BY WHATEVER MEANS ARE APPROPRIATE. PROPERTY OWNERS MAY HAVE THEIR ASSESSED VALUATIONS REDUCED BY APPEALS TO THE BOARD OF REVIEW BUT THAT, WITH RESPECT TO THIS LEVY, AloONLY CHANGES THE ALLOCATION BETWEEN TAX PAYING UNITS WITHIN AREA TWO. ACKEMANN BROS. INC. PROPERTIES ASSESSED VALUATION HAVE BEEN REDUCED IN RECENT YEARS AND THIS YEAR THE HOME FEDERAL SAVINGS & LOAN AS DC. HAS JUST SUCCEEDED IN PURSUADING THE KANE COUNTY BOARD OF REVIEW TO REDUCE ITS EQUALIZED ASSESSED VALUATION BY $141, 332 TO A NEW TOTAL OF $799, 920 . THIS WILL MAKE THIS PROPERTY' S ASSESSMENT FOR SPECIAL SERVICE AREA TWO APPROXIMATELY EQUAL TO THAT OF THE ILLINOIS BELL TELEPHONE CO. WHOSE EQUALIZED ASSESSED VALUATION IF $803, 291 FOR 1985. IT SHOULD BE NOTED HERE AGAIN THAT THE TELEPHONE COMPANY CAN DERIVE ABSOLUTELY NO BENEFIT FROM THE PRESENCE OF THE PARKING DECK. THERE IS NO WAY A SUBSCRIBER CAN CONFRONT A PERSON AT THE TELEPHONE COMPANY PROPERTY AT 255 E. CHICAGO STREET TO TRANSACT ANY BUSINESS SO THE DECK MEANS NOTHING TO THAT COMPANY. PAYING ITS ` SPECIAL SERVICE JP AREA TWO ASSESSMENT IS A PURE GIFT TO THE CITY OF ELGIN. HOWEVER, Thft - 7 - PROPERTY OF HOME FEDERAL SAVINGS & LOAN ASSOCIATION IS DIRECTLY ACROSS SPRING STREET FROM THE PARKING FACILITY AND COULD BE A PRIME BENEFICIARY. THE WHOLE CONCEPT AND OPERATION OF ELGIN SPECIAL SERVICE AREA TWO IS REPLETE WITH EXAMPLES OF SUCH ANOMALIES. THEY ILLUSTRATE THAT THE REAL BENEFICIARIES ARE THE OWNERS OF AUTOMOBILES THROUGHOUT THE CITY WHO HAVE OCCASSION TO VISIT THE DOWNTOWN AREA. I HEREBY REQUEST THAT THE CITY COUNCIL OF ELGIN ABATE THE ENTIRE LEVY FOR CITY OF ELGIN SPECIAL SERVICE AREA TWO FOR 1986 AND PROMPTLY ABOLISH THIS SPECIAL TAX ASSESSMENT DISTRICT FOR ALL TIME. IT IS HOPED THAT THIS CAN BE DONE WITHOUT THE PETTY RANCOR OF INDIVIDUALS OF THE COUNCIL THAT HAS BEEN APPARENT IN PREVIOUS CON- SIDERATIONS OF THIS MATTER. JUDGE ERNEST AKEMANN' S VIEW EXPRESSED A YEAR AGO IN HIS REPORT eft AND MINE ARE IDENTICAL AS FOLLOWS; "I DO NOT BELIEVE THAT IN GOOD CONSCIENCE YOU SHOULD CONTINUE THE AREA TWO TAXING DISTRICT FOR EVEN ONE MORE YEAR. " RESPECTFULLY SUBMITTED, GUNNAR W. CARLSON - 8 -