General Government
Taxes
What is the P.P. CIT tax? (see page 2: Other Taxes and page 7: Other General Government)
It is "Personal Property" tax on mobile equipment used in business. The town has not been able to
collect this from the out-of-state firm that owes it.
Delinquent PP-CIT (Revenue): $663
Uncollectable CIT PP tax (Expenditures): $202
Commercial
Public Works
Solid waste and recycling
Which land use types are charged for “solid waste disposal” services?
If more than one category, how are charges calculated?
It is a "user fee" paid by those who bring solid waste to the dumpster provided by the town. Users
are charged on a per-bag fee. The town doesn't collect any data about the users. (Residents also
have the option to contract with a private hauler to have their solid waste picked up at their home or
farm, so not all use the dumpster).
Solid waste disposal (inc. central collection point transfer) (Revenues): $13,249
Solid waste disposal (inc. central collection point transfer) (Expenditures): $14,375
Default for residential and ag-residential
Which land use types are charged for “recycling” services?
If more than one category, how are charges calculated?
This is a fee that the town collects from users who want to drop off an appliance or tires for
recycling.
Recycling charges (Revenue): $1,501
Recycling (Expenditures): $6,038
Default for residential and ag-residential
Transportation
Which land use types are charged for “highway/street maintenance and construction” services (i.e.
grading, snow removal, ditching, blacktopping, culverts, and gravel sales)? (see page 4: Public
Charges for Service - Transportation)
If more than one category, how is the charge calculated? (If possible, obtain detailed records listing
addresses of work completed or conduct interview to allocate among land use types.)
This is a fee that the town charges for the installation of culverts for driveways across ditches and
street signs. 100% is for new non-farm residential development. The County Highway Department
installs the culverts/signs and bills the Town. In turn the Town bills the property owner.
Highway and street maintenance (Revenues): $43,593
Highway and street maintenance (Expenditures): $468,723
Residential
Which land use types are charged “road fees”? (see page 3: Licenses and Permits)
If more than one category, how is the charge calculated?
New fee instituted in April 2004 with the title "Road Reconstruction Fee." The fee is $1,000 per lot
and is collected at the time the building permit is issued, and it goes into a segregated fund. The
purpose is to have money to repair damage to town roads caused by construction equipment when a
new house is being built. The fee was in effect for part of 2004. All building permits for since that
time have been for non-farm residential houses and one church.
Road Fees (Revenue): $97,000
$96,000 Residential
$1,000 Tax Exempt
Utilities
Which land use types must obtain “utility permits”?
If more than one category, how is the charge calculated?
This is a fee to cover the expenses of reconstruction after the installation of buried utilities, i.e.,
electrical service to new non-farm residences. The County Highway Department does the
reconstruction and bills the town. The town bills the utility company.
Utility permits (Revenue): $6,100
Default (paid by utility company)
Utility permits (Expenses): $3,789
Residential
Public Safety
Emergency Services
The adjacent City of New Richmond provides fire and ambulance services for the town. These
services are paid for through a combination of 1) flat fees and 2) per call charges.
Obtain the addresses of all fire and ambulance calls for 2004. If not available, interview emergency
personnel to allocate per call charges among land use types.
Per Call incidents:
Vehicle fires, collisions requiring fire/EMS: In 2004 there were 8 incidents and all involved
persons who are not town residents. $1,795.58
Default (53%)
Fires/EMS at non-farm residences: 4 incidents. $923.32
Residential (27%)
Fires/EMS involving non-local commercial businesses: 2 incidents. Tree Service started grass fire
and delivery truck backed into house resident (or should this classed as a non-farm residence
incident?) $273.08
Residential (8%)
Fires/EMS involving local commercial business: 1 incident. $157.35
Commercial (5%)
Fire/EMS involving other: 1 incident. Grass fire on DNR property. $234.99
Tax exempt/Default (7%)
Total per call charges: $3,384.32
Do these values correspond with revenues or expenditures? Why don’t they match with the values
shown in budget?
Budget
Fire Protection Fees (Revenue): $5,311
Default for land use types listed above
Fire Protection (Expenditure): $5,055
General default (1996 method)
or
Default for land use types listed above
Ambulance/EMS (Expenditure): $5,478
Default for land use types listed above
Which land use categories are assessed a flat fee for fire protection? for ambulance services?
The town doesn't allocate the flat fee for fire and emergency services to property classes. It is part of
the overall levy.
Inspection
What is the charge for building permits and inspection services?
$575 per house. x115
$20 for construction value up to $10,000. (Under $1,500 is exempt). Marginal fee for value over
$10,000 is $1 per $1,000.
Obtain addresses of permits and inspections for 2004. If not available, conduct interviews to
allocate among land use types.
All permits for new houses in 2004 were for non-farm.
We have a list of names and addresses of other building permits for remodeling, decks, additions,
sheds, etc. We need to go through the addresses to classify the list into farm residences, non-farm
residences, and farm buildings (e.g. VanDyke's hay shed = $83).
Budget
Building permits and inspection fees (revenue): $102,358
$102,275 Residential
$83 Ag-residential
Inspection (expenditures): $62,343
Residential
Notes for Becky:
How do the following programs allocate funds?
Shared revenues (Include expenditure restraint/scrip
payment)
Fire insurance tax (2% fire dues)
Other state shared taxes (include Exempt Computer Aid)
General transportation aids
Local road improvement program (TRIP)
Should the following categories be integrated?
MFL into productive forests
Tax exempt into undeveloped