Sharpsville school directors will meet at 7 p.m. next Tuesday to go through the 2002-03 proposed budget line by line before voting on it at the regular meeting the following evening.

Robert Timmerman, chairman of the finance committee, requested the meeting and asked board members to bring up any proposed budget cuts. He also asked the superintendent and the business manager to look into the budget again.

For now, the board is looking to cut 1 percent, or about $100,000, from the budget.

Last month, directors voted 7 to 2 to approve the tentative $10.9 million spending plan.

Although the proposal includes a 3-mill tax hike, some directors want to use the fund surplus to balance the budget rather than raise taxes.

But board Vice President David DeForest and Superintendent Dr. Derry Stufft both said the board needs to look ahead. DeForest said without a tax increase, the district -- which pays out $530,000 a month in payroll -- could run out of cash in 25 to 27 months.

The board's projected fund balance at the beginning of the fiscal year is $850,000; for the end of next year, about $600,000. Timmerman said last month the $180,000 the tax increase would generate could come out of the fund balance.

DeForest said if the board makes no cuts to the budget and decides to use the fund balance, there would have to be a minimum 1.5-mill increase.

"We do not want an increase in millage. These taxpayers have been taxed enough," said Director Charles "Chaz" Rice. He said if necessary, the board could take the fund balance down to zero.

"I'd say use it all," he said. "If these people paid tax money and we put it in a fund, we should use it before asking for more."

Directors Donna Murray and Chris Ruffo both agreed with Rice.

"We need to cut out the luxury of raising taxes. The money tree is not there anymore," Mrs. Murray said. "We need to make do with what we have."

Director Kimberly Barringer suggested the board look for more cuts rather than raising taxes.

"I'm not comfortable taking it (the fund balance) down to zero, but I would like to look into cutting before going to the taxpayers," she said.

DeForest said he conducted a survey of Sharpsville residents and found the proposed tax increase ranges from $20 to $78, depending on the neighborhood. He also said that taxpayers would rather pay small increases every year than have to pay a big increase in a few years.

"If you really poll everybody you'd probably find a lot more people for the millage increase than against it," DeForest said.

Mrs. Murray argued that it was time to give the taxpayers a break.

"It's the principle of the thing. Every single year we've had a tax increase. It's time to say thank you to the community and run the school system on what we've got," she said.