Fiscal Year 2013 Recommended Budget Book - Lake County

Department: Constitutional OfficesOfficer: Property AppraiserActual Adopted Estimated BudgetExpenditures/Positions FY 2011 FY 2012 FY 2012 FY 2013Expenditures by CategoryPersonal Services $ 18,056 $ 25,065 $ 25,065 $ 25,135Operating 121,584 120,071 127,838 131,622Capital Outlay - - - -Subtotal Operating Expenditures $ 139,640 $ 145,136 $ 152,903 $ 156,757Capital Improvements - - - -Debt Service - - - -Grants and Aids - - - -Transfers 2,036,239 1,913,505 1,913,505 1,938,425Reserves - - - -Total Operating Expenditures $ 2,175,879 $ 2,058,641 $ 2,066,408 $ 2,095,182Service Charge Reimbursements - - - -Net Expenditures $ 2,175,879 $ 2,058,641 $ 2,066,408 $ 2,095,182Expenditures by FundGeneral $ 2,175,879 $ 2,058,641 $ 2,066,408 $ 2,095,182Total Expenditures $ 2,175,879 $ 2,058,641 $ 2,066,408 $ 2,095,182Property Appraiser Full Time Positions 40.0 37.0 37.0 37.0Highlights:The Property Appraiser is responsible for the annual valuation of all real estate and tangible personal property in Lake County.This involves the annual review of sales, deeds and related documents as well as building permits. The Office also conductsdamage assessment after natural disasters to receive disaster relief declaration and funding, investigates fraudulent homesteadapplications, and maintains a web site for use by real estate professionals, as well as citizens, to access property data includingdescriptions and maps.Pursuant to Florida Statute 192.091, the budget for the Property Appraiser's Office, as approved by the Department of Revenue,is the basis upon which each taxing authority in Lake County is billed for services rendered. Lake County's share isproportional to the share of ad valorem taxes compared to total taxes levied for the preceding year.State Law requires the Property Appraiser to return any receipts collected in excess of operating costs to the Board of CountyCommissioners after year end.Operating Expenses for Fiscal Year 2013 includes $156,757 as "In-House Support" to the Property Appraiser to coveroverhead expenditures such as utilities, communications, office leases, etc. Additionally, the budget reflects the increased riskinsurance allocation from 25 percent to 100 percent for all County departments.Transfers for Fiscal Year 2013 of $1,938,424 from the General Fund represents 86.1 percent of the Property Appraiser'sbudget. There are also transfers from other Lake County funds including the Lake County Ambulance Fund, MSTU -Stormwater Management Fund, MSTU - Parks Fund, Public Lands Program Fund, and the County Fire Rescue Fund.F - 164