City of La Porte Operating Budget 1996-1997

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The 1996-97 City Budget is designed to render municipal service at a similar level as delivered in the prior year. In addition, this financial plan will focus on obtaining desired results in enhancing infrastructure deficiencies identified by City Council during previous workshops, as well as continue to promote the expansion of recreation amenities for the general population. This year's budget was developed carefully. Department Directors submitted their budgets in a proactive and. business like manner. They requested appropriations that met the immediate needs of their respective operating divisions because they are sensitive to the economic times of our community. However, each Director has also sharpened their respective budgets with "one eye towards the future." Throughout the budget one will discover planned programs and projects that enhance the work environment and the community. I am convinced one of the reasons our staff has excelled in the public programs we offer is because City Council has seen fit to afford our employees with the tools they need to deliver the results that other cities our size only dream of. INTRODUCTION WHAT IS A BUDGET? A bud.get is a document that sets forth the financial plan the City will follow in providing services to its citizens. It contains guidelines for normal operations as well as capital improvements to benefit the future. It is also an instrument whereby basic policies of the City can be presented along with their impact on services and operations. The budget is used by City Administration to monitor its operations and to assist its mid managers in performing their directives. Finally, the budget is the device that communicates to its readers the direction the City will follow in the future. Further information on the Budget Plan and Process can be found on page 1-15. SUMMARY OF RESOURCES The primary resources for the City of La Porte are taxation and charges for services. The underlying base for estimation of resource collection is historical trend analysis combined with a conservative attitude. RESOURCES DERIVED THROUGH TAXATION The resources derived from the taxation of property located in the City is by far the largest resource of the City. The process the City uses is known as Ad Valorem Taxation, which means according to value. Fiscal year 1996-97 will mark the seventh year the City has maintained its tax rate at 71 cents per $100 taxable valuation. The appraisal of property within the City is the responsibility of the Harris County Appraisal District (Appraisal District). The Appraisal District is required under the Property Tax Code to appraise all property within the county on the basis of 100% of its market value. The value of real property within the Appraisal District must be reviewed every five years; however, the City may, at its own expense, require annual reviews of appraised values. .Under this legislation, the City continues to set tax rates on property. However, if the effective tax rate, excluding tax rates for repayment of general obligation bonds and other contractual obligations and adjusted for new improvements, exceeds the rate for the previous year by more than 8%, qualified voters of the City may petition for an election to determine whether to limit the tax rate to no more than 8% above the effective tax rate. 1-2 I I I I I .1 I I I I I I I I .1 I I I I