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CITY OF LINO LAKES, MINNESOTA <br />DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT <br />As of December 31, 2016 <br />Table 11 <br />City of Lino Lakes Direct Debt $27,741,081 100% 27,741,081 <br />Total Direct and Overlapping Debt: $105,721,144 <br />*For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed <br />property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable <br />assessed value that is within the City's boundaries and dividing it by each unit's total taxable assessed value. <br />Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule <br />estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses <br />of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt <br />burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer <br />is a resident, and therefore responsible for repaying the debt, of each overlapping government. <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 />160 <br />Estimated <br />Estimated <br />Share of <br />Debt <br />Percentage <br />Overlapping <br />Outstanding <br />Applicable* <br />Debt <br />Overlapping debt: <br />Anoka County <br />$116,115,411 <br />6.2% <br />$7,197,130 <br />ISD 12 <br />102,018,685 <br />44.0% <br />44,840,882 <br />ISD 624 <br />86,195,000 <br />3.3% <br />2,803,620 <br />ISD 831 <br />162,965,000 <br />7.2% <br />11,733,873 <br />Metropolitan Council <br />1,442,296,908 <br />0.6% <br />8,183,009 <br />Rice Creek Watershed District <br />381,459 <br />32.3% <br />123,351 <br />Anoka County Railroad Authority <br />49,985,000 <br />6.2% <br />3,098,198 <br />Total Overlapping <br />77,980,063 <br />City of Lino Lakes Direct Debt $27,741,081 100% 27,741,081 <br />Total Direct and Overlapping Debt: $105,721,144 <br />*For debt repaid with property taxes, the percentage of overlapping debt applicable is estimated using taxable assessed <br />property values. Applicable percentages were estimated by determining the portion of another governmental unit's taxable <br />assessed value that is within the City's boundaries and dividing it by each unit's total taxable assessed value. <br />Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule <br />estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses <br />of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt <br />burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer <br />is a resident, and therefore responsible for repaying the debt, of each overlapping government. <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 />160 <br />