Warsaw School Corp.'s 2007 budget approval may be held up because of delays in the county assessor's office.

Kevin Scott, Warsaw Schools chief financial officer, read a memo at the school board meeting Monday night from Kosciusko County Auditor Sue Ann Mitchell to all taxing units regarding the 2007 tax bills.

The memo reads, in part, "I wanted to make everyone aware of the possible delay in tax bills for 2007. Currently, the county assessor and the four township assessors are working on 'trending.' This is a process of using sales data provided on the sales disclosures, analyzing the information and arriving at an assessed value. This is a very tedious and time-consuming process. The assessors are doing the work 'in-house' instead of hiring an outside firm because they feel they know and understand the county better than someone outside the county. In addition to the thought that doing it locally increases the accuracy, it also reduces the cost significantly. The assessors estimate the work will be done by late November to mid December. It may take longer than estimated."

Once the assessors complete trending, the information is sent to the Indiana Department of Local Government Finance for approval. The turn-around at the state is about two weeks. After trending is approved, the assessors then will be required to send forms to taxpayers who have 30 days to apply for the deduction.

During the 30 days, the county assessor will roll assessed values to the auditor. The auditor's office will post all exemptions and be ready when the 30 days have passed to certify assessed values to the DLGF. They will set rates and do final budget approval.

At this time, taxing units will receive their notice indicating their approved budget amounts and tax rates. Taxing units then may request changes. When the process is finished, the DLGF will send tax rates. Once rates are received, tax bills will be calculated, printed, stuffed and ready for mailing by the county treasurer's office. They must be mailed no later than April 25 to have a May 10 collection date.

Scott said if the process is late enough, the county will do a provisional billing to make the June 30 billing date to all units.

Kovert Hawkins architect Jamie Lake gave a report on the firm's work for step two of Warsaw School's study into building needs.

The mission statement of step two, identification, is to further define and clarify the needs and deficiencies of the existing facilities through discussions with members of the faculty and staff who use the buildings on a day-to-day basis.

Lake said a typical day at each school includes breakfast at the school and observing bus drop-off. They then meet with school custodians, followed by sixth-grade teachers, fifth-grade, fourth-grade, third-grade, second-grade and then first-grade teachers. They have lunch with the students and meet informally with the food service staff. Lake said they then meet with kindergarten teachers, then special (art, music, etc.) teachers, special programs (English as a Second Language, special education, etc.), office staff and then wrap up the day meeting with the principal.

Kovert Hawkins underwent the process with Madison on Oct. 11, Washington and Jefferson Oct. 12, Leesburg and Lincoln Monday and Eisenhower and Harrison today.

"We're moving forward quickly on a very aggressive schedule," said Lake.

In other business, the school board:

• Announced the "Meet the Candidates" forum is Monday at 7 p.m. at Lakeview Middle School. The WCEA and AAUW is sponsoring the hour-long debates between Warsaw School Board candidates.

"We hope that it will be well attended by the public," said Deb Blatz.

• Approved personnel recommendations, including Audrey Russell as the director of human resources, replacing Lin Palmer who resigned.

• Heard the fourth annual Nontraditional Employment for Women Opportunities Workshop is Oct. 31 from 8:50 a.m. to 2 p.m. at the Carpenter and Millwright Training Center.

• Heard from Superintendent Dr. Robert Haworth that Warsaw Schools has 7,092 students, an increase of 212 students over this time last year. The number reflects Early Childhood Program students, which are not counted toward Warsaw's average daily membership figure.

• Approved four change orders for the WCHS renovation project for a net decrease of $3,782.92.

• Approved three grants and one grant application, including: Title II, Part A - No Child Left Behind grant, $212,553; Title IV, Part A - Safe and Drug-Free Schools and Communities Grant, $15,680; Title V Program Grant, $11,329; Gifted/Talented Grant Application, $22,387.

• Heard reports on Leesburg Elementary School's Title I national award; the annual buildings and grounds report; teacher nine-week assessments survey; meeting the needs of diverse learners; Star Reading assessment; and on the zero-gravity flight experience had by Lakeview Middle School science teachers Roger Haeck, Dan Wray and Mark McCollom.

• Recognized Kaveh Akbar and Kayla Durcholz, Warsaw Community High School seniors, for being named semi-finalists in the 2007 National Merit Scholarship program.

• Approved a resolution recognizing WCHS senior Emily Johnson for winning the individual state golf championship.

• Heard this week is National School Bus Safety Week and America's Safe Schools Week. [[In-content Ad]]