TRIM requires two public hearings for open discussion of millage rates and budgets of taxing authorities.  The first substantive issue discussed by the governing body of taxing authority is the percentage increase or decrease in millage over the rolled-back rate necessary to fund the budget, if any, and the specific purposes for which ad valorem tax revenues, are being increased or decreased.  The general public is allowed to speak and ask questions prior to adoption of any measures by the governing body.  The millage rate is adopted first and the budget is adopted second.  The total mill levy for fiscal year 2009-10 is 7.733 mills which is 5.18% less than the total roll back rate.  The required local effort mill levy is 5.235 mills which is 4.74% less than the rolled back rate.