TRIM requires two public hearings for open discussion of rates and budgets of taxing authorities.  The first substantive issue discussed by the governing body of the taxing authority is the percentage increase or decrease in millage over the rolled-back rate necessary to fund the budget, if any, and the purposes for which ad valorem tax revenues, are being increased.  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.