Adopted Budget - Bedford County, Virginia

1899 Other Revenue: Includes revenue received from various local miscellaneous sources.1900 Recovered Costs1901 Recovered Costs: Includes the City of Bedford’s share of costs associated with judicial administration,public safety, public works, health & welfare, community development and debt service.1902 Other Recovered Costs: Includes the Library and Tri-County Lake Administrative Committee’s costsfor the County’s services as the fiscal agent.1903 Other Recovered Costs: Includes the indirect costs of operating the Nursing Home based on the CostAllocation Plan. Also includes the departments share in parts and labor costs incurred by the Central Garage.COMMONWEALTH2103 Personal Property Tax Relief: The 1998 Virginia General Assembly enacted legislation providingproperty tax relief to citizens. The Personal Property Tax Relief Act (PPTRA) was intended to be phased inover five years on the first $20,000 of value for motor vehicles not used for business purposes. In 2005 theGeneral Assembly capped PPTRA relief at $950 million statewide beginning with the 2006 tax year. Bedfordreceives a lump sum amount of $6,086,051 in four payments annually.2200 Non-Categorical Aid2204 Rental Tax: Includes taxes on the gross proceeds of a business which provides daily rental property.2205 Mobile Home Titling Tax: Includes fees for a tax permit obtained from the treasurer before moving amanufactured home to the place where it is to be used as a place of residence.2206 Recordation Taxes: Includes taxes imposed on deeds by the Commonwealth and shared with theCounty.2208 Railroad Rolling Stock Taxes: Includes taxes assessed by the State Corporation Commission uponrolling stock according to the fair market value of roadway and track in the County and according to the totalmiles of track in the County and or miles traveled with in the County.2209 Reduction in State Aid to Localities: Includes revenues that are returned back to the State.2300 Shared Expenses Categorical2301 Shared Expenses-Commonwealth Attorney: Includes funds from the state Compensation Board to funda portion of salaries, benefits, and office expenses.2302 Shared Expenses-Sheriff: Includes funds from the state Compensation Board to fund a portion ofsalaries and benefits.2303 Shared Expenses-Commissioner of the Revenue: Includes funds from the state Compensation Board tofund a portion of salaries and benefits.