Resolution No. 23-16 CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 23- 1
A RESOLUTION OF THE CITY OF TIGARD ADOPTING THE APPROVED BUDGET, WITH
ADJUSTMENTS,MAKING APPROPRIATIONS,DECLARING THE AD VALOREM TAX LEVY,AND
CLASSIFYING THE LEVY AS PROVIDED BY ORS 310.060(2) FOR FISCAL YEAR 2024.
WHEREAS,three hearings by the Tigard Budget Committee on the budget document,as proposed by the City
Manager,were duly called and held on April 22,2023,May 1,2023 and May 8,2023,where all interested persons
were afforded an opportunity to appear and be heard with respect to the budget;and
WHEREAS, the budget for the City of Tigard for the year beginning July 1, 2023 was duly approved and
recommended to the City Council by the regularly constituted Budget Committee at its meeting on May 8,2023,
after proceedingsin accordance with Chapter 294,Oregon Revised Statutes;and
WHEREAS, a summary of the budget as required by Chapter 294.438 was duly published in the Oregonian, a
newspaper of general circulation in the city in accordance with Chapter 294.448;and
WHEREAS, a hearing by the Tigard City Council on the budget document as approved by the Budget
Committee,was duly called and held on June 13,2023,where all interested persons were afforded an opportunity
to appear and be heard with respect to the budget;
NOW,THEREFORE,BE IT RESOLVED by the Tigard City Council that:
SECTION 1: The council adopts the budget for FY 2023-24 as approved by council following the budget
hearing on June 13,2023.
SECTION 2: The amounts appropriated for each fund for the fiscal year beginning July 1,2023,are shown
on the attached—Exhibit A Schedule of Appropriations as a roved
pp by Budget Committee on
May 8,2023 with adjustments made by council during the hearing on June 13,2023.
SECTION 3: The City of Tigard City Council hereby imposes the taxes provided for in the adopted budget
at the rate of$2.5131 per$1,000 of assessed value for its permanent rate tax;plus an additional
$0.29 per$1,000 local option levy property tax;and in the amount of$2,792,000 for debt service
on general obligation bonds; and that these taxes are hereby imposed and categorized for tax
year 2023-24 upon the assessed value of all taxable property in the city as follows:
General Government Limit
Permanent rate tax $2.5131/$1,000
Local Option Levy
Local Option Levy tax $0.29/$1,000
Excluded from Limit
General Obligation Bond Debt Service $2,792,000
RESOLUTION NO.23-/6
Page 1
SECTION 4: This resolution is effective immediately upon passage.
PASSED: This V3 day of J 1.PV-- 2023.
Mayor-City of Tigard
A 1TEST:
City Recorder-City of Tigard
RESOLUTION NO.23-
Page 2
Exhibit A
SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
General Fund
Mayor&City Council 406,253 (56,000) 350,253 - 350,253
Investment&Infrastructure 6,118,632 189,000 6,307,632 - 6,307,632
Engagement&Innovation 9,291,397 5,000 9,296,397 - 9,296,397
Police 22,997,437 - 22,997,437 - 22,997,437
Transfer 3,319,549 - 3,319,549 - 3,319,549
Contingency 900,000 - 900,000 - 900,000
43,033,268 138,000 43,171,268 - 43,171,268
Gas Tax Fund
Investment&Infrastructure 4,275,837 - 4,275,837 - 4,275,837
Transfer 3,778,842 - 3,778,842 - 3,778,842
8,054,679 - 8,054,679 - 8,054,679
City Gas Tax Fund
Transfer 775,299 - 775,299 - 775,299
775,299 - 775,299 - 775,299
Transportation TNC Fund - N/C N/C N/C
Transient Lodging Tax Fund
Transfer 192,111 - 192,111 - 192,111
192,111 - 192,111 - 192,111
Construction Excise Tax Fund
Investment&Infrastructure 400,000 141,481 541,481 - 541,481
Transfer 864 - 864 - 864
400,864 141,481 542,345 - 542,345
Electrical Inspection Fund
Transfer 253,437 - 253,437 - 253,437
253,437 - 253,437 - 253,437
Building Fund
Investment&Infrastructure 3,075,252 - 3,075,252 - 3,075,252
3,075,252 - 3,075,252 - 3,075,252
Criminal Forfeiture Fund
Police 604,223 - 604,223 - 604,223
Transfer 12 - 12 - 12
604,236 - 604,236 - 604,236
Exhibit A
SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Urban Forestry Fund
Transfer 151,682 - 151,682 - 151,682
151,682 - 151,682 - 151,682
Parks Utility Fund
Investment&Infrastructure 5,691,083 - 5,691,083 - 5,691,083
Transfer 54,447 - 54,447 - 54,447
5,745,530 - 5,745,530 - 5,745,530
Police Levy Fund
Police 2,384,669 - 2,384,669 - 2,384,669
2,384,669 - 2,384,669 - 2,384,669
Pandemic Relief Fund
Engagement&Innovation 1,682,755 (175,000) 1,507,755 - 1,507,755
Transfer 1,354,217 - 1,354,217 - 1,354,217
3,036,972 (175,000) 2,861,972 - 2,861,972
Bancroft Debt Service Fund N/C N/C N/C
General Obligation Debt Service Fund
Debt Service 2,652,187 - 2,652,187 - 2,652,187
2,652,187 - 2,652,187 - 2,652,187
Facilities Capital Projects Fund
Capital Improvements 17,310,000 - 17,310,000 - 17,310,000
Transfer 36 - 36 - 36
17,310,036 - 17,310,036 - 17,310,036
Transportation Development Tax
Transfer 2,209,674 - 2,209,674 - 2,209,674
2,209,674 - 2,209,674 - 2,209,674
Underground Utility Fund
Transfer 26,891 - 26,891 - 26,891
26,891 - 26,891 - 26,891
Street Maintenance Fund
Capital Improvements 3,540,000 - 3,540,000 - 3,540,000
Transfer 346,110 - 346,110 - 346,110
3,886,110 - 3,886,110 - 3,886,110
Exhibit A
SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Transportation SDC Fund
Transfer 6,306,224 - 6,306,224 - 6,306,224
6,306,224 - 6,306,224 - 6,306,224
Parks Capital Fund
Capital Improvements 12,620,156 - 12,620,156 - 12,620,156
12,620,156 - 12,620,156 - 12,620,156
Parks Bond Fund N/C N/C N/C
Parks SDC Fund
Transfer 6,585,900 - 6,585,900 - 6,585,900
6,585,900 - 6,585,900 - 6,585,900
Transportation CIP Fund
Capital Improvements 12,181,500 - 12,181,500 - 12,181,500
12,181,500 - 12,181,500 - 12,181,500
Sanitary Sewer Fund
Investment & Infrastructure 3,487,593 - 3,487,593 4,464 3,492,057
Capital Improvements 435,000 - 435,000 - 435,000
Transfer 2,567,424 - 2,567,424 - 2,567,424
6,490,017 - 6,490,017 4,464 6,494,481
Stormwater Fund
Investment & Infrastructure 4,418,962 - 4,418,962 4,940 4,423,902
Capital Improvements 6,609,500 - 6,609,500 - 6,609,500
Transfer 467,763 - 467,763 - 467,763
11,496,225 - 11,496,225 4,940 11,501,165
Water Quality/Quantity Fund N/C N/C N/C
Water Fund
Investment & Infrastructure 11,713,652 - 11,713,652 30,596 11,744,248
Transfer 45,367,734 - 45,367,734 - 45,367,734
57,081,386 - 57,081,386 30,596 57,111,982
Water SDC Fund
Transfer 8,888,011 - 8,888,011 - 8,888,011
8,888,011 - 8,888,011 - 8,888,011
Exhibit A
SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Water CIP Fund
Capital Improvements 34,573,000 - 34,573,000 - 34,573,000
34,573,000 - 34,573,000 - 34,573,000
Water Debt Service Fund
Debt Service 7,242,946 - 7,242,946 - 7,242,946
7,242,946 - 7,242,946 - 7,242,946
Central Services Fund
City Attorney 452,670 - 452,670 - 452,670
City Recorder 643,440 (140,000) 503,440 - 503,440
Engagement&Innovation 12,347,371 356,000 12,703,371 255,930 12,959,301
Investment&Infrastructure 4,627,478 (160,000) 4,467,478 (40,000) 4,427,478
Transfer 360,000 - 360,000 - 360,000
18,430,959 56,000 18,486,959 215,930 18,702,889
Information Technology Replacement Fund
Engagement&Innovation 2,538,270 - 2,538,270 - 2,538,270
2,538,270 - 2,538,270 - 2,538,270
Facilities Replacement Fund
Investment&Infrastructure 110,000 - 110,000 - 110,000
110,000 - 110,000 - 110,000
Public Works Admin Fund
Investment&Infrastructure 2,996,873 - 2,996,873 - 2,996,873
2,996,873 - 2,996,873 - 2,996,873
Public Works Engineering Fund
Investment&Infrastructure 4,643,026 - 4,643,026 - 4,643,026
Transfer 2,500,000 - 2,500,000 - 2,500,000
7,143,026 - 7,143,026 - 7,143,026
Fleet/Property Management Fund
Investment&Infrastructure 3,370,403 - 3,370,403 - 3,370,403
3,370,403 - 3,370,403 - 3,370,403
Fleet/Vehicle Replacement Fund
Investment&Infrastructure 1,760,000 - 1,760,000 - 1,760,000
1,760,000 - 1,760,000 - 1,760,000
Exhibit A
SCHEDULE OF APPROPRIATIONS
Budget
Committee Council
Fund Program Proposed Changes Approved Changes Adopted
Insurance Fund
Engagement& Innovation 457,000 - 457,000 - 457,000
457,000 - 457,000 - 457,000
Library Donations and Bequests Fund N/C N/C N/C
All Funds
Mayor&City Council 406,253 (56,000) 350,253 - 350,253
City Attorney 452,670 - 452,670 - 452,670
City Recorder 643,440 (140,000) 503,440 - 503,440
Engagement& Innovation 26,316,793 186,000 26,502,793 255,930 26,758,723
Investment&Infrastructure 56,688,789 170,481 56,859,270 - 56,859,270
Police 25,986,330 - 25,986,330 - 25,986,330
Capital Improvements 87,269,156 - 87,269,156 - 87,269,156
Transfer 85,506,227 - 85,506,227 - 85,506,227
Debt Service 9,895,133 - 9,895,133 - 9,895,133
Contingency 900,000 - 900,000 - 900,000
294,064,791 160,481 294,225,272 255,930 294,481,202