b'Budget OrdinanceORDINANCE 2023/22AN ORDINANCE TO MAKE APPROPRIATIONS FOR COUNTY GOVERNMENT AND SPECIAL PURPOSE DISTRICTS FORBEAUFORT COUNTY FOR THE FISCAL YEAR BEGINNING JULY 1, 2023 AND ENDING JUNE 30, 2024; TO LEVY TAXES FORTHE PAYMENT THEREOF; TO ADOPT LAW ENFORCEMENT UNIFORM SERVICE CHARGES/ USER FEE; TO PROVIDE FORTHE EXPENDITURE OF SAID TAXES AND OTHER REVENUES COMING INTO THE COUNTY; TO PROVIDE FOR THEEXPENDITURE OF SAID LAW ENFORCEMENT UNIFORM SERVICE CHARGES/ USER FEE; AND OTHER MATTERS RELATEDTHERETOWHEREAS,the Beaufort County Council (County Council), pursuant to the authority granted by the Constitution of the State of SouthCarolina and the General Assembly of the State of South Carolina, has the authority to prepare an annual budget for all Departments andAgencies of Beaufort County (County) government.NOW THEREFORE BE IT ENACTED BY THE BEAUFORT COUNTY COUNCIL IN MEETING DULY ASSEMBLED:SECTION I. TAX LEVY, COLLECTION, APPROPRIATION AND BUDGETThe County Council hereby authorizes and directs the Beaufort County Auditor (Auditor) to levy upon taxable property in Beaufort Countyad valorem taxes for the scal year beginning July 1, 2023, and ending June 30, 2024, in accordance with the provisions of this Ordinance.The Auditor is directed to print on all tax notices the tax millage breakdown as shown in this Ordinance, including any special tax districtmillage. The taxes shall be collected by the Beaufort County Treasurer (Treasurer), as provided by law, and appropriated in accordancewith the provisions of this Ordinance and subsequent appropriations hereafter passed by the County Council. The estimated revenuescontained in this Ordinance support the appropriations provided herein, as well as other supporting documents contained in the Fiscal YearAnnual Budget (Budget) hereby adopted as part of this Ordinance.SECTION II. MILLAGEThe County Council hereby establishes the millage rate necessary to meet all budget requirements, to support the appropriations hereinmade, with the exception of those appropriations and portions supported by revenues other than property taxes and shall advise the Auditorand Treasurer of Beaufort County who shall levy and collect said millage, respectively, as hereby directed by the County Council. However,County Council reserves the right to modify these millage rates as may be deemed necessary and appropriate after the State has providedthe County with nal revenue numbers and assessed values have been determined, but no later than August 31 stof the taxing year; and if itdoes determine necessary and appropriate, then said millage rate shall be modied by resolution.A.Establishment of Millage Rate. The following are the millages established for the budget as of July 1, 2023:The Higher Education millage will be divided equally between the University of South Carolina Beaufort and the Technical College of theLowcountry.SECTION III. COUNTY OPERATIONS REVENUESA.General Fund. The appropriation for County Operations of the General Fund will be funded from the revenue sources as follows:B.Capital Improvement Fund. The appropriation for County Capital Improvements will be funded from tax collections of $6,290,000and use of fund balance of $14,942,455 totaling $21,232,455.C.Debt Service Fund. The appropriation for County Debt Service will be funded from the revenue sources as follows:D.Purchase of Real Property.The appropriation for County Purchase of Real Property will be funded from the revenue sources asfollows:E.Solid Waste and Recycling Fund. The appropriation for the County Operations of the Solid Waste and Recycling Fund will befunded from the revenue sources as follows:Beaufort County, SC | Budget Book 2024 Page 36'