2023-09-27 SID 404 Minutes CERTIFICATE
The undersigned hereby certify that they are the Chairperson and Clerk of Sanitary and
Improvement District Number 404 of Douglas County, Nebraska, (the "District") and hereby further
certify as follows:
1. Annexed to this certificate is a true and correct transcript of the proceedings of the Board of
Trustees of the District relating to a meeting of said District held on the date and at the time reflected in the
meeting minutes contained in said foregoing transcript(the"Meeting"). All of the proceedings of the District
and of the Board of Trustees thereof which are set out in the annexed and foregoing transcript have been
fully recorded in the journal of proceedings of the District and the undersigned District Clerk has carefully
compared the annexed and foregoing transcript with said journal and with the records and files of the District
which are in such Clerk's official custody and said transcript is a full, true and complete copy of said journal,
records and files which are set out therein.
2. Advance notice for the Meeting was given by publication as set forth in the affidavit of publication
contained in the foregoing transcript and was mailed to the Clerk of the municipality or county within whose
zoning jurisdiction the District is located at least seven days prior to the date of the Meeting. Advance notice
for the Meeting, including notice of agenda subjects, was given to all members of the Board of Trustees.
All news media requesting notification of meetings of said body were provided with advance notice of the
times and places of such meetings and the subjects to be discussed.
3. All of the subjects addressed at the Meeting were contained in the agenda for the Meeting,
which agenda was kept continually current and readily available for public inspection at the address listed
in the meeting notice for the Meeting and a copy of which is attached to this Certificate; such subjects were
contained in said agenda for at least 24 hours prior to the Meeting and each agenda item was sufficiently
descriptive to give the public reasonable notice of the matters to be considered at the Meeting.
4. A current copy of the Nebraska Open Meetings Act was available and accessible to members
of the public, posted during the Meeting in the room in which such Meeting was held and all in attendance
at the Meeting were informed that such copy of the Nebraska Open Meetings Act was available for review
and were informed of the location of such copy in the room in which such Meeting was being held. At least
one copy of all resolutions and other reproducible written materials, for which actions are shown in said
proceedings, was made available for examination and copying by members of the public at the Meeting.
5. The minutes of the Meeting were in written form and available for public inspection within ten
(10) working days after the Meeting or prior to the next convened meeting, whichever occurred earlier, at
the office of the District; within thirty (30) days after the date of the Meeting, a copy of the minutes of the
Meeting was sent to the Clerk of the municipality or county within whose zoning jurisdiction the District is
located.
6. No litigation is now pending or threatened to restrain or enjoin the District from the issuance and
delivery of any warrants or other obligations issued by the District or the levy and collection of tax or other
revenues or relating to any of the improvements for which any such warrants or other obligations were or
are issued nor in any manner questioning the proceedings and authority under which any such warrants or
other obligations were or are issued or affecting the validity thereof; neither the corporate existence or
boundaries of the District nor the title of its present officers to their respective offices is being contested; no
authority or proceedings for the issuance of any warrants or other obligations by the District have been
repealed, revoked or rescinded as of the date hereof. All actions taken by the Board of Trustees referred
to in said transcript were taken at a public meeting while open to the attendance of the public.
IN WITNESS WHEREOF, we have hereunto affixed our official signatures this 27th day of
September 2023.
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William Gottsch - Clerk B;WA'I hairman
I
MEETING MINUTES
SANITARY AND IMPROVEMENT DISTRICT NO. 404
OF DOUGLAS COUNTY, NEBRASKA
The meeting of the Board of Trustees of Sanitary and Improvement District No 404 of
Douglas County, Nebraska was convened in open and public session at 8:30 a.m. on September
27, 2023, at 20507 Nicholas Circle, Elkhorn, Nebraska.
Present at the meeting were Trustees, Brett Gottsch, William Gottsch, Barbara Carpenter,
Kevin McCormick and John Hudson. Mark Johnson, attorney for the District, Olsson, engineer
for the District, and Bluestem Capital Properties, fiscal advisors for the District, were also present.
The Chairman then stated that a copy of the Nebraska Open Meeting Laws was available
for review and inspection and stated the location of said copy in the room in which such meeting
was being held.
Notice of the meeting was given in advance thereof by publication in The Daily Record on
August 31, 2023, a copy of the Proof of Publication being attached to these minutes. Notice of
the meeting was simultaneously given to all members of the Board of Trustees and a copy of their
Acknowledgment of Receipt of Notice is attached hereto. Availability of the agenda was
communicated in the published notice and in the notice to the Trustees of this meeting. All
proceedings of the Board were taken while the convened meeting was open to the attendance of
the public.
The Clerk then certified that notice of this meeting had been given to the City Clerk of
Omaha, Nebraska at least seven days prior to the time set by the Board of Trustees for this
meeting and filed his Certificate to that effect, said Certificate being attached to these minutes
and made a part hereof by this reference.
The Budget Hearing of Sanitary and Improvement District No. 404 was held the 27th day
of September 2023, at 8:30 a.m. Three copies of the proposed budget statement were available
to the public. The Chairman then presented the proposed budget of the District outlining the key
provisions of the proposed budget statement, including, but not limited to, a comparison with the
prior year's budget and advised that the Budget Summary had been published in the Daily Record
(https://www.omahadailvrecord.com), a legal newspaper of Douglas County, Nebraska on August
31, 2023, a copy of the Proof of Publication being attached to these minutes.
The floor was then opened for public comment on the proposed budget statement. All
members of the public wishing to address the governing body were provided a reasonable amount
of time to do so. It was then advised that no one owning property or having a vested interest in
the property located within the boundaries of the District appeared at this hearing on the proposed
Budget and Budget Summary to offer support, opposition, criticism, suggestions, or observations
concerning the proposed 2023-2024 Budget, a motion was duly made, seconded, and approved
by a unanimous vote of the Board of Trustees to close the Budget Hearing.
{REMAINDER OF PAGE INTENTIONALLY LEFT BLANK, SIGNATURE
PAGE FOLLOWS}
There being no further business to come before the meeting, p fr g wa • ourned.
Alt
410-
William Gottsch - Clerk Brett A. Gotts. !Chairman
CERTIFICATE
The undersigned being Clerk of Sanitary and Improvement District No. 404 of Douglas
County, Nebraska hereby certifies that Notice of a Meeting of the Board of Trustees of said District
held on September 27, 2023, was given to the City Clerk of Omaha at least seven days prior to
the date of said meeting.
The undersigned further certifies that the agenda for the meeting of the Board of Trustees
of said District was prepared and available for public inspection at the address designed in the
notice of meeting published in the Daily Record on August 31, 2023, and that no items were added
to the agenda after the commencement of the meeting; and further, that the minutes for the
meeting were available for public inspection within ten (10) days of the date of said meeting and
that a copy of the minutes of this meeting were sent to the City Clerk of Omaha, Nebraska within
thirty days from the date of this meeting.
iam Gottsch, Clerk
H.BH.-SID 4404 NOTICE OF BUDGET HEARING,$BUDGET SUMMARY
— NletiKAMPiaOlaNJOxxSeN i°4tr45V -
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r deposess sr and say that they are the PUBLISHER and/or MANAGING
ef4meeace Im e0°n We Yreeenr au preceding gadgegei°xBlNMna end EDITOR of THE DAILY RECORD,of Omaha, a legal newspaper,
«taletegiel trranm�itA alin,°iy t°ysP°„"'�^ toots,land to,gadget
xnlemeiee_ printed and published dailyIn the English language,having a bona tide
9eubetai attpayareamgrorewa the Oie"°01,eymnorooalloru s"'"Nmxd1°^1. paid
d,mi mg mra am B- circulation In San ppy,Douglas County in excess of 300 copies,and a general
'+])•Ia 6]a neap xiae pY,Lancaster,Cass and Dodge Counties,printed in
tenetM Aan r isiriiai]°Nds. i eSsi�s I Omaha, In said County of Douglas,Nebraska for more than fifty-two
C�wmWNvm�r rna,.,l„„,m ds00000 o.neo9m .or, weeks last past;that the printed notice here-to attached rues published In 111
au
BAsrsss THE DAILY RECORD,of Omaha,for consecutive weeks on:
n'r` 8/31/23
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That said Newspaper during that time wag regularly published and In
general circulation In the County of Douglas,and State of Nebraska,
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NIGGLE ,e PAIMEF3 ttt
gykmm.E>m,edoEsr lr$070 i
puN6Aeh Fee $76.88_ ___ A� ..1A/ t •—
Additional Cornet a__ Subscribed in my presents and sworn to before
EONS Pee s metbis AUGUST 312023
Turd S76_88
Nola Public in end for Douglas Count
of Nebraska Y•State
H.EH•SID#404 NOTICE OF REG MTG•9/27/23
wnCHa g440 We ecaaax1JlaEeHsb5 aevutx�ry
v THE DAILY RECORD
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swruR0Yet Hppµµe4ers�rstmttxo.4w OF OMAHA
orooU6laaMYprV,NBp6ixl
t1lCrr05 OrtatainittatIltia. JASON W.HUFF,Publisher
NOTICE IS MIMS GM Mel tills EON meting pi M rmwae:mN
the:pr:�e.set eold esloOGiurs ke N alnHSpmnarmtof PROOF OF PUBLICATION
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is thelamnd& aaw businst UNITED STATES OF AMERICA,
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a the wmn. The Stale of Nebraska,
aas«mematt District of Nebraska, ss. y
am mitt County of Douglas;
City of Omaha
JASON W. BUFF and/or JOSIE CHARRON, being duly sworn,
deposes and say that they are the PUBLISHER and/or MANAGING
EDITOR of THE DAILY RECORD,of Omaha,a legal newspaper,
printed and published dally in the English language,having a bona fide
paid circulation in Douglas County In excess of300 copies,and a general
circulation in Sarpy,Lancaster,Cass and Dodge Counties,printed In
Omaha,in said County of Douglas,Nebraska for more than fifty-two
weeks last past;that the printed notice here-to attached was published In
THE DAILY RECORD,of Omaha,for l consecutive weeks on:
8/31/23
That said Newspaper during that time was regularly published and In
general circulation in the County of Douglas,and State or Nebraska.
SNaRaL NOrPAY•Shb o Nebraska
NICOLEM.PALMER
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Conm.bp.October 1,2025
PuHI,It a Pm 4$ 3.60 °°""a�9J4 - _..
AddliMnei Cosine [__ Subscribed in any presence and sworn to before
Tiling rep a me this AUGUST 312023.
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Tour S43.60
Notar Public in and for Douggl C 1 .State
of Nebraska
ACKNOWLEDGMENT OF RECEIPT OF
NOTICE OF MEETING
The undersigned Trustees of Sanitary and Improvement District No. 404 of Douglas
County, Nebraska do hereby acknowledge receipt of advance notice of a meeting of the Board of
Trustees of said District and the agenda for such meeting held at 8:30 a.m. on September 27,
2023, at 20507 Nicholas Circle, Elkhorn, Nebraska.
DATED: SEPTEMBER 27, 2023
William Go se h 4k
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RESOLUTION
AND
EXTRACT OF MINUTES OF BUDGET HEARING
AND
SPECIAL PUBLIC HEARING
TO ADOPT BUDGET AND SET FINAL TAX REQUEST
SANITARY AND IMPROVEMENT DISTRICT NO. 404
OF DOUGLAS COUNTY, NEBRASKA
The Budget Hearing of Sanitary and Improvement District No. 404 was held the 27th day
of September 2023 at 8:30 a.m. Three copies of the proposed budget statement were available
to the public. The Chairman then presented the proposed budget as discussed at the Budget
Hearing outlining the key provisions of the proposed budget statement, including, but not limited
to, a comparison with the prior year's budget and advised that the Budget Summary had been
published in The Daily Record, (https://www.omahadailyrecord.com/) a legal newspaper of
Douglas County, Nebraska on August 31, 2023, a copy of the Proof of Publication being attached
to these minutes.
The floor was then opened for public comment on the proposed budget statement. All
members of the public wishing to address the governing body were provided a reasonable amount
of time to do so. It was then advised that no one owning property or having a vested interest in
the property located within the boundaries of the District appeared at this hearing on the proposed
Budget and Budget Summary to offer support, opposition, criticism, suggestions, or observations
concerning the proposed Budget. The Chairman noted that the budget complies with the current
provisions of the Nebraska Lid Law, and that the property taxes for the Bond Fund and General
Fund are as follows:
General Fund $352,719.81 $0.200000
Bond Fund $493,807.73 $0.280000
Total $846,527.54 $0.480000
The Chairman further stated that the Board is required to hold a separate Special Public
Hearing in order to set the 2023/24 Property Tax Request, and that the District has until October
15, 2023, to file with the County Clerk a Resolution setting the final tax request. The District must
also publish notice of the Special Public Hearing reflecting the date and time for said Special
Public Hearing, and the Chairman noted that such notice had been published as reflected in the
Proof of Publication attached hereto.
The Chairman then advised that the meeting was now open for a Special Public Hearing
on the issue of setting the Property Tax Request as required by Neb. Rev. Stat. §77-1632. The
Chairman advised that no one appeared in opposition. Following discussion, the Chairman
declared the public hearing on the Budget and the Special Public Hearing to be closed,
whereupon, a motion was duly made, seconded, and the following resolutions passed:
NOW, THEREFORE BE IT RESOLVED BY SANITARY AND
IMPROVEMENT DISTRICT NO. 404 OF DOUGLAS COUNTY,
NEBRASKA, AS FOLLOWS:
1) The 2023/24 Property Tax Request be set at $846,527.54,
($0.480000) broken down as follows:
General Fund $352,719.81 $0.200000
Bond Fund $493,807.73 $0.280000
Total $846,527.54 $0.480000
2) The total assessed value of property differs from last year's total
assessed value by 16%.
3) The tax rate which would levy the same amount of property
taxes as last year, when multiplied by the new total assessed
value of property, would be $.432554 per $100 of assessed
valuation.
4) The District proposes to adopt a Property Tax Request that will
cause its tax rate to be $0.480000 per$100 of assessed value,
broken down as follows:
General Fund $352,719.81 $0.200000
Bond Fund $493,807.73 $0.280000
Total $846,527.54 $0.480000
5) Based on the proposed Property Tax Request and changes in
other revenue, the total operating budget of the District will
exceed last years by 21%.
6) A copy of this Resolution be certified and forwarded to the
County Clerk on or before October 15, 2023.
The Clerk was then directed to attach a copy of the budget as adopted to these minutes.
{REMAINDER OF PAGE INTENTIONALLY LEFT BLANK, SIGNATURE
PAGE FOLLOWS}
The undersigned hereby certifies that he is the duly elected, qualified and acting Clerk of
Sanitary and Improvement District No. 404 of Douglas County, Nebraska, and that the foregoing
extract is a full, true, and complete copy of that portion of the Minutes as it claims to be and that
the foregoing resolutions have been spread upon the minutes of the District.
Dated this day of September 2023
--------- ----
William Gottsch, Clerk
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Lengemann &Associates, Pc.
Certified Public Accountants
www.lengemanncpa.com
INDEPENDENT ACCOUNTANT'S COMPILATION REPORT
Board of Trustees
Sanitary and Improvement District
No. 404 of Douglas County,
Nebraska
Management is responsible for the accompanying budget form for Sanitary and Improvement District No.
404 of Douglas County, Nebraska for the years ended June 30, 2022 and 2023 (Actual) and the year
ending June 30, 2024 (Forecast) as prescribed by the Nebraska Auditor of Public Accounts and includes
two columns of historical data and one column of prospective data, respectively, in accordance with the
budgetary basis. We have performed a compilation engagement in accordance with Statements on
Standards for Accounting and Review Services promulgated by the Accounting and Review Services
Committee of the American Institute of Certified Public Accountants.
We did not audit or review the historical or prospective financial statements included in the accompanying
prescribed form nor were we required to perform any procedure to verify the accuracy or completeness of
the information provided by management. We do not express an opinion, a conclusion or provide any form
of assurance on these financial statements.
The budget is prepared as prescribed by the Nebraska Auditor of Public Accounts, which is a basis of
accounting other than accounting principles generally accepted in the United States of America.
Furthermore, there will be differences between the forecasted and actual results, because events and
circumstances frequently do not occur as expected, and those differences may be material. We have no
responsibility to update our report for events and circumstances occurring after the date of this report.
LENGEMANN&ASSOCIATES,P.C.
Le,vtge tncun w & Astioc tautW, P. G.
Omaha,Nebraska
August 28,2023
Phone: (402)592-1236
1410 Gold Coast Road, Suite 600 Fax: (402)592-1424
Papillion, Nebraska 68046 E-Mail: thefirm@lengemanncpa.com
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SID # 404 in Douglas County
2023-2024 LID SUPPORTING SCHEDULE
Calculation of Restricted Funds
Total Personal and Real Property Tax Requirements 1
) $ 846,527.54
Motor Vehicle Pro-Rate (2) $ 1,200.00
In-Lieu of Tax Payments (3) $ -
Transfers of Surplus Fees (4) $ -
Prior Year Budgeted Capital Improvements that were excluded from Restricted Funds.
Prior Year Capital Improvements Excluded from Restricted Funds
(From Prior Year Lid Exceptions, Line (10)) $ - (5)
LESS: Amount Spent During 2022-2023 $ - (6)
LESS: Amount Expected to be Spent in Future Budget Years $ - (7)
Amount to be included as Restricted Funds(cannot be a Negative Number) (8) $
Nameplate Capacity Tax (8a) $ -
TOTAL RESTRICTED FUNDS (A) (9)
$ 847,727.54
Lid Exceptions
Capital Improvements (Real Property and Improvements
on Real Property) $ - (10)
LESS: Amount of prior year capital improvements that were
excluded from previous lid calculations but were not spent and
now budgeted this fiscal year (cannot exclude same capital
improvements from more than one lid calculation.)
Agrees to Line (7). $ - (11)
Allowable Capital Improvements (12) $ -
Bonded Indebtedness (13) $ 493,807.73
Public Facilities Construction Projects (Statutes 72-2301 to 72-2308) (14)
Interlocal Agreements/Joint Public Agency Agreements (15) $ -
Judgments (16)
Refund of Property Taxes to Taxpayers (17)
Repairs to Infrastructure Damaged by a Natural Disaster (18)
TOTAL LID EXCEPTIONS (B) (19)
$ 493,807.73
TOTAL RESTRICTED FUNDS
For Lid Computation (To Line 9 of the Lid Computation Form) $ 353,919.81
To Calculate: Total Restricted Funds(A)-Line 9 MINUS Total Lid Exceptions(B)-Line 19
Total Restricted Funds for Lid Computation cannot be less than zero. See Instruction Manual on completing the
Lid Supporting Schedule.
*See Accountant's Compilation Report Page 4
SID # 404 in Douglas County
LID COMPUTATION FORM FOR FISCAL YEAR 2023-2024
PRIOR YEAR RESTRICTED FUNDS AUTHORITY OPTION 1 OR OPTION 2
OPTION 1
Prior Year Restricted Funds Authority = Line (8) from last year's Lid Computation Form 746,287.74
Option 1 -(1)
OPTION 2
Only use if a vote was taken last year at a townhall meeting to exceed Lid for one vear
Line (1) of Prior Year Lid Computation Form
Option 2 - (A)
Allowable Percent Increase Less Vote Taken From Prior Year Lid Computation Form Line (6) - Line (5) ok
Option 2 - (B)
Dollar Amount of Allowable Increase Excluding the vote taken Line (A) times Line (B) -
Option 2 - (C)
Calculated Prior Year Restricted Funds Authority (Base Amount) Line (A) Plus Line (C) -
Option 2 - (1)
CURRENT YEAR ALLOWABLE INCREASES
b BASE LIMITATION PERCENT INCREASE (2.5%) 2.50 %
(2)
ElALLOWABLE GROWTH PER THE ASSESSOR MINUS 2.5% 3.07 %
8,503,600.00 / 152,570,325.00 = 5.57 % (3)
2023 Growth 2022 Valuation Multiply times
per Assessor 100 To get%
❑3 ADDITIONAL ONE PERCENT BOARD APPROVED INCREASE -
I = - % (4)
#of Board Members Total#of Members Must be at least
voting "Yes"for Increase in Governing Body at .75 (75%) of the
Meeting Governing Body
ATTACH A COPY OF THE BOARD MINUTES APPROVING THE INCREASE.
4❑ SPECIAL ELECTIONITOWNHALL MEETING -VOTER APPROVED%INCREASE
(5)
Please Attach Ballot Sample and Election Results OR Record of Action From Townhall Meeting
TOTAL ALLOWABLE PERCENT INCREASE = Line (2) + Line (3) + Line (4) + Line (5) 5.57 %
(6)
Allowable Dollar Amount of Increase to Restricted Funds = Line (1) x Line (6) 41,568.23
(7)
Total Restricted Funds Authority= Line (1) + Line (7) 787,855.97
(8)
Less: Restricted Funds from Lid Supporting Schedule 353,919.81
(9)
Total Unused Restricted Funds Authority= Line (8) - Line (9) 433,936.16
(10)
LINE (10) MUST BE GREATER THAN OR EQUAL TO ZERO OR YOU ARE IN VIOLATION OF THE LID LAW.
The amount of Unused Restricted Funds Authority on Line (10) must be published in the Notice of Budget Hearing.
*See Accountant's Compilation Report Page 5
SID # 404 in Douglas County
2023-2024 CAPITAL IMPROVEMENT LID EXEMPTIONS
Description of Capital Improvement Amount Budgeted
-NONE-
Total - Must agree to Line 10 on Lid Support Page 4 $ -
*See Accountant's Compilation Report Page 6
Levy Limit Form
Sanitary and Improvement Districts
SID # 404 in Douglas County
Total Personal and Real Property Tax Request $ 846,527.54
(1)
Less Personal and Real Property Tax Request for:
Judgments (not paid by liability insurance coverage) (
(A)
Preexisting lease-purchase contracts
approved prior to July 1, 1998 ( )
(B)
Bonded Indebtedness ( $ 493,807.73 )
(c)
Public Facilities Construction Projects
(Statutes 72-2301 to 72-2308) ( )
(D)
Total Exclusions ( $ 493,807.73 )
(2)
Personal and Real Property Tax Request subject to Levy Limit $ 352,719.81
(3)
Valuation (Per the County Assessor) $ 176,359,905.00
(4)
Calculated Levy for Levy Limit Compliance 0.200000
[Line (3) Divided By Line (4) Times 100] (5)
Note : Levy Limit established by State Statute Section 77-3442:
Sanitary and Improvement District (SID) Levy-40 cents
Attach supporting documentation if a vote was held to exceed levy limits.
*See Accountant's Compilation Report Page 7
Sanitary and Improvement District#404
IN
Douglas County, Nebraska
NOTICE OF BUDGET HEARING AND BUDGET SUMMARY
PUBLIC NOTICE is hereby given, in compliance with the provisions of State Statute Sections 13-501 to 13-513, that the governing body will meet
on the day of 2023, at o'clock , at for the
purpose of hearing support, opposition, criticism, suggestions or observations of taxpayers relating to the following proposed budget. The budget
detail is available at the office of the Clerk during regular business hours.
2021-2022 Actual Disbursements&Transfers $ 676,598.54
2022-2023 Actual Disbursements&Transfers $ 1,274,044.73
2023-2024 Proposed Budget of Disbursements&Transfers $ 1,721,470.00
2023-2024 Necessary Cash Reserve $ 1,093,429.02
2023-2024 Total Resources Available $ 2,814,899.02
Total 2023-2024 Personal & Real Property Tax Requirement $ 846,527.54
Unused Budget Authority Created For Next Year $ 433,936.16
Breakdown of Property Tax:
Personal and Real Property Tax Required for Non-Bond Purposes $ 352,719.81
Personal and Real Property Tax Required for Bonds $ 493,807.73
NOTICE OF SPECIAL HEARING TO SET FINAL TAX REQUEST
PUBLIC NOTICE is hereby given, in compliance with the provisions of State Statute Section 77-1632, that the governing body will meet on the
day of 2023, at o'clock , at for the purpose of hearing
support, opposition, criticism, suggestions or observations of taxpayers relating to setting the final tax request.
2022 2023 Change
Operating Budget 1,427,894.00 1,721,470.00 21%
Property Tax Request $ 762,851.63 $ 846,527.54 11%
Valuation 152,570,325 176,359,905 16%
Tax Rate 0.500000 0.480000 -4%
Tax Rate if Prior Tax Request was at Current Valuation 0.432554
*See Accountant's Compilation Report
RESOLUTION SETTING THE PROPERTY TAX REQUEST
RESOLUTION NO.
WHEREAS, Nebraska Revised Statute 77-1632 provides that the Governing Body of SID # 404 passes by a majority
vote a resolution or ordinance setting the tax request; and
WHEREAS, a special public hearing was held as required by law to hear and consider comments concerning the
property tax request;
NOW,THEREFORE,the Governing Body of SID#404 resolves that:
1. The 2023-2024 property tax request be set at:
General Fund: $ 352,719.81
Bond Fund: $ 493,807.73
2. The total assessed value of property differs from last year's total assessed value by 15.59 percent.
3. The tax rate which would levy the same amount of property taxes as last year,when multiplied by the new total
assessed value of property would be 0.432554 per$100 of assessed value.
4. SID# 404 proposes to adopt a property tax request that will cause its tax rate to be 0.48 per$100 of assessed
value.
5. Based on the proposed property tax request and changes in other revenue,the total operating budget of SID# 404
will increase(or decrease) last year's budget by 20.56 percent.
6. A copy of this resolution be certified and forwarded to the County Clerk on or before October 15, 2023.
Motion by , seconded by to adopt Resolution#
Voting yes were: Voting no were:
Dated this day of , 2023
*See Accountant's Compilation Report
REPORT OF JOINT PUBLIC AGENCY AND INTERLOCAL AGREEMENTS
REPORTING PERIOD JULY 1, 2022 THROUGH JUNE 30, 2023
SID #404 Douglas County
SUBDIVISION NAME COUNTY
Amount Used as Lid
Parties to Agreement Agreement Period Description Exemption
(Column 1) (Column 2) (Column 3) (Column 4)
SID#404 and City of Omaha Until Completed Interceptor Sewer Improvement
SID#404, SID#455 and City of Omaha Until Completed No, 202nd Street and West Maple Road
Intersection
From Page 2 $ -
Total Amount used as Lid Exemption $ -
*See Accountant's Compilation Report
REPORT OF TRADE NAMES, CORPORATE NAMES, BUSINESS NAMES
REPORTING PERIOD JULY 1, 2022 THROUGH JUNE 30, 2023
SID #404 Douglas County
SUBDIVISION NAME COUNTY
List all Trade Names, Corporate Names and Business Names under which the political subdivision
conducted business.
NONE
*See Accountant's Compilation Report
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Sanitary and Improvement District # 404
ENTER THESE COLUMNS
Tax Year 2023 Growth As Certified 8,503,600
From:
Total 2023-2024 Restricted Funds from Line (8) of last year's (2022-2023) LC-3 Form 746,287.74
Board Chairperson
Name of Board Chair Brett Gottsch
Mailing Address Fullenkamp, Jobeun, Johnson & Beller LLP
City& Zip Omaha, NE 68144
Telephone# (402) 334-0700
E-mail Address -
Preparer
Name & Title John Winter
Firm Name Lengemann &Associates, P.C.
Telephone# (402) 592-1236
E-mail Address thefirm@Iengemanncpa.com
Other Contact
Name & Title Mark Johnson, Attorney for District
Firm Name Fullenkamp, Jobeun, Johnson & Beller LLP
Mailing Address 11440 W Center Road
City &Zip Omaha, NE 68144
Telephone# (402) 334-0700
E-mail Address Beth@FjjbLaw.com
Interlocal Agreement Mark on cover page
Inerlocal Example (If Needed)
ABC County, 123 City 7/1/16 to indefinite 911 Dispatching Services $ 25,000.00
Complete on Interlocal Page If Required -Otherwise NONE
Budgeted
2022-2023
Normal Operating Disbursements 336,500
Capital Improvements 685,000
BondslWarrants/Interest 406,394
Transfers
Total Disbursements &Transfers 1,427,894
*See Accountant's Compilation Report
Sanitary And Improvement District# 404
2023-2024 GENERAL FUND BUDGET DETAIL
Line GENERAL FUND ACTUAL ACTUALIESTIMATE BUDGET
Na 2021-2022 2022-2023 2023-2024
1 Beginning Balances,Receipts,&Transfers:
2 Net Cash Balance
3 Investments - - -
4 County Treasurer's Balance 381,638.190 469,792.820 442,159.660
5 Subtotal of Beginning Balances(Lines 2 to 4) 381,638.190 469,792.820 442,159.660
6 Personal and Real Property Taxes(See Preparation Guidelines) 307,710.060 321,893.000 345,803.740
7 Federal Receipts
8 State Receipts:Motor Vehicle Pro-Rate 735.660 716.220 500.000
9 State Receipts:State Aid 1 1I
10 State Receipts:Other-HOMESTEAD EXEMPTION 2,797 450 3,599 250
State Receipts:Property Tax Credit 13,676.280
11 Local Receipts:In Lieu of Tax
SPECIAL ASSESSMENT PRINCIPAL&INTEREST
INTEREST ON TAXES 522.530 554.210 400.000
INTEREST ON INVESTMENTS
EXCESS WARRANTS ISSUED OVER REDEEMED 44,630.370
MISCELLANEOUS
UTILITY CONNECTION FEES
12 Local Receipts:Other 522.530 45,184.580 400.000
13 Transfers In Of Surplus Fees
14 Transfers In Other Than Surplus Fees
15 Total Resources Available(Lines 5 to 14) 707,080.170 842,596.060 788,863.400
16 Disbursements&Transfers:
INSURANCE 2,713.000 6,959.000 9,000.000
BOARD FEES
TREASURERS'FEES 6,164.650 6,194.350
CLERK FEES
LEGAL&ACCOUNTING FEES 32,394.980 38,306.870 42,000.000
MAINTENANCE&REPAIRS 30,193.750 20,584.500 120,000.000
STREET LIGHTING 36,385.920 56,532.450 55,000.000
PAYING/FISCAL AGENT FEES
MISCELLANEOUS
ENGINEERING FEES 51,103.520 32,712.050 40,000.000
TRASH REMOVAL 24,186.240 81,495.180 100,000.000
17 Operating Expenses 183,142.060 242,784.400 366,000.000
PURCHASE OF REAL PROPERTY
IMPROVEMENTS ON REAL PROPERTY 12,967.000 138,152.000 -
18 Capital Improvements(Real Propertyllmprovements) 12,967.000 138,152.000 19 Other Capital Outlay(Equipment,Vehicles,Etc.) 19,500.000
BOND PRINCIPAL
BOND INTEREST
EARLY BOND REDEMPTION
20 Debt Service:Bond Principal&Interest Payments - -
21 Debt Service:Pymts to Retire Interest-Free Loans(Public Airports) -I
22 Debt Service:Pymts to Retire Bank Loans&Other Instruments(Fire Dist)
EXCESS WARRANTS REDEEMED OVER ISSUED 41,178.290 44,630.000
INTEREST ON REGISTERED WARRANTS
23 Debt Service:Other 41,178.290 - 44,630.000
24 Judgments
25 Transfers Out of Surplus Fees
26 Transfers Out Other Than Surplus Fees
27 Total Disbursements&Transfers(Lines 17 to 26) 237,287.350 400,436.400 410,630.000
28 Cash Reserve(Line 15-Line 27) 469,792.820 442,159.660 378,233.400
PERSONAL&REAL PROPERTY TAXES I 345,803.740
COMPUTE COUNTY TREASURER'S COMMISSION AT 2%OF PREVIOUS LINE 6,916.070
TOTAL PERSONAL&REAL PROPERTY TAX REQUIREMENT I 352,719.810
REQUESTED RATE 0.20000
*See Accountant's Compilation Report
Sanitary And Improvement District# 404
2021-2022 BOND FUND BUDGET DETAIL
Line BOND FUND ACTUAL ACTUAL/ESTIMATE BUDGET
No. 2021-2022 2022-2023 2023-2024
1 Beginning Balances,Receipts,&Transfers: _
2 Net Cash Balance
3 Investments
4 County Treasurers Balance 589,593.260 637,704.750 540,810.390
5 Subtotal of Beginning Balances(Lines 2 to 4) 589,593.260 637,704.750 540,810.390
6 Personal and Real Property Taxes(See Preparation Guidelines) 363,230.140 379,693.960 484,125.230
7 Federal Receipts
8 State Receipts:Motor Vehicle Pro-Rate 866.760 892.230 700.000
9 State Receipts:State Aid
10 State Receipts:Other-HOMESTEAD EXEMPTION 3,279.530 4,531 540 )a
State Receipts:Property Tax Credit 15,955.680 17,995 110 '
11 Local Receipts:In Lieu of Tax
SPECIAL ASSESSMENT PRINCIPAL&INTEREST
INTEREST ON TAXES 625.930 652.940 400.000
INTEREST ON INVESTMENTS
EXCESS WARRANTS ISSUED OVER REDEEMED 62,622.220 372,948.190
MISCELLANEOUS 40,842.420
UTILITY CONNECTION FEES
SALE OF BONDS 1,000,000.000
12 Local Receipts:Other 104,090.570 373,601.130 1,000,400.000
13 Transfers In Of Surplus Fees
14 Transfers In Other Than Surplus Fees
15 Total Resources Available(Lines 5 to 14) 1,077,015.940 1,414,418.720 2,026,035.620
16 Disbursements&Transfers:
BOND COSTS - 80,000.000
TREASURERS'FEES 7,277.140 7,606.940
LEGAL&ACCOUNTING FEES
MAINTENANCE&REPAIRS
STREET LIGHTING
PAYING/FISCAL AGENT FEES 15,725.000 13,750.000 15,000.000
MISCELLANEOUS
ENGINEERING FEES
SEWER CONNECT FEES
17 Operating Expenses 23,002.140 21,356.940 95,000.000
PURCHASE OF REAL PROPERTY 151,247.440
IMPROVEMENTS ON REAL PROPERTY 75,139.050 362,518.950 931,000.000
18 Capital Improvements(Real Property/Improvements) 75,139.050 513,766.390 931,000.000
19 Other Capital Outlay(Equipment,Vehicles,Etc.)
BOND PRINCIPAL 210,000.000 210,000.000 120,000.000
BOND INTEREST 131,170.000 128,485.000 124,840.000
CALLED BONDS
20 Debt Service:Bond Principal&Interest Payments 341,170.000 338,485.000 244,840.000
21 Debt Service:Pymts to Retire Interest-Free Loans(Public Airports)
22 Debt Service:Pymts to Retire Bank Loans&Other Instruments(Fire Dist)
EXCESS WARRANTS REDEEMED OVER ISSUED -
INTEREST ON REGISTERED WARRANTS 40,000.000
23 Debt Service:Other - • 40,000.000
24 Judgments
25 Transfers Out of Surplus Fees
26 Transfers Out Other Than Surplus Fees
27 Total Disbursements&Transfers(Lines 17 to 26) 439,311.190 873,608.330 1,310,840.000
28 Cash Reserve(Line 15-Line 27) 637,704.750 540,810.390 715,195.620
PERSONAL&REAL PROPERTY TAXES 484,125.230
COMPUTE COUNTY TREASURER'S COMMISSION AT 2%OF PREVIOUS LINE 9,682.500
TOTAL PERSONAL&REAL PROPERTY TAX REQUIREMENT 493,807.730
REQUESTED RATE 0.28000
TOTAL DISTRICT LEVY 48.000
Vehicle pro rate and Tax Levy $ 494,507.73
*See Accountant's Compilation Report
Sanitary and Improvement District#404
SUMMARY OF SIGNIFICANT FORECAST ASSUMPTIONS
NATURE OF PRESENTATION:
Description of presentation-
Forecasted receipts and disbursements for the District.
Purpose of presentation-
Comply with the Nebraska Budget Act pertaining to setting a property tax rate and budgeted expenditures.
SIGNIFICANT ASSUMPTIONS
1) Revenues will be consistent with prior year. Real estate tax collections will have a direct relationship to
valuations provided by the county. We have used guidance from the Board and legal counsel to establish the
preliminary tax levy to be used for discussion purposes by the Board and final vote for approval .
2) Disbursements will be similar to prior year, with any exceptions being major repair items or capital asset
acquisitions.
3) The certified taxable value provided by Douglas County Assessor is $176,359,905
4) The tax levy will be 48 cents per$100 of valuation
5) Capital improvements of$931,000 are forecasted
6) Revenue from new bonds of$1,000,000 is forecasted
*See Accountant's Compilation Report
Sanitary and Improvement District# 404
Cause of OPERATING BUDGET Change on Combo Hearing
Budgeted
2022-2023 2023-2024 $ Change % Change
Normal Operating Disbursements 336,500 461,000 124,500 8.7%
Capital Improvements 685,000 931,000 246,000 17.2%
Bonds/Warrants/Interest 406,394 329,470 (76,924) -5.4%
Transfers - - - 0.0%
Total Disbursements&Transfers 1,427,894 1,721,470 293,576 20.6%
1,427,894 1,721,470
*See Accountant's Compilation Report
Trustees:
Brett A. Gottsch - Chairman/Compliance Officer
William Gottsch - Clerk
Barbara Carpenter
Kevin McCormick
John Hudson
Valuation 2023/24 $176,359,905 ($8,503,600 growth)
General Fund $352,719.81 $0.200000
Bond Fund $493,807.73 $0.280000
Total $846,527.54 $0.480000
AGENDA
Sanitary and Improvement District No. 404 (Indian Creek) of Douglas County, Nebraska; Meeting
to be held September 27, 2023, at 8:30 a.m. —20507 Nicholas Circle, Elkhorn, NE:
1. Call to Order and Roll Call.
2. Present Open Meetings Act.
3. Present and discuss 2023-2024 Budget.
4. Adjournment.