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Comprehensive Annual Financial Report 12/31/2015
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Comprehensive Annual Financial Report 12/31/2015
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Comprehensive Annual Financial Report
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12/31/2015
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CITY OF LINO LAKES, MINNESOTA <br />DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT <br />As of December 31, 2015 <br />Overlapping: <br />Anoka County <br />ISD 12 <br />ISD 624 <br />ISD 831 <br />Metropolitan Council <br />Rice Creek Watershed District <br />Anoka County Railroad Authority <br />Total Overlapping <br />City of Lino Lakes Direct Debt <br />Total Direct and Overlapping Debt: <br />Debt <br />Outstanding <br />$ 118,321,284 <br />96,173,685 <br />93,420,000 <br />30,325,000 <br />1,419,891,649 <br />200,000 <br />52,600,000 <br />$ 24,611,250 <br />Estimated <br />Percentage <br />Applicable <br />6.3% <br />45.2% <br />3.3% <br />7.0% <br />0.6% <br />33.2% <br />6.3% <br />Table 11 <br />Estimated <br />Share of <br />Overlapping <br />Debt <br />$ 7,409,135 <br />43,480,557 <br />3,097,231 <br />2,133,471 <br />8,096,348 <br />66,309 <br />3,293,748 <br />67,576,799 <br />100% 24,611,250 <br />$ 92,188,049 <br />Sources: Taxable value data used to estimate applicable percentages provided by the County Property Appraiser. Debt <br />outstanding data provided by each governmental unit. <br />Notes: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This <br />schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and <br />businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, <br />the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply <br />that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government. <br />Determined by ratio of net tax capacity (after fiscal disparities and tax increment adjustment) <br />of property subject to taxation in overlapping unit to valuation of property subject to taxation in City. <br />119 <br />
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