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								     						CITY OF LINO LAKES, MINNESOTA
<br />     						SELECTED FUNDING NEEDS
<br /> 							GENERAL OBLIGATION PARK BOND
<br />  	RESIDENTIAL PROPERTY
<br />										ISSUE SIZE
<br />  		Estimated     	$1,000,000     2,000,000   $3,000,000   $4.000,000     $5,000,000
<br />    		Market    	Tax Impact     Tax Impact   Tax Impact   Tax Impact    Tax Impact
<br />     		Value     		0.022%	0.044%	0.065%	0.087%  	0.109%
<br />       		50,000  			11       	22       	33       	44 		55
<br />       		60,000  			13       	26       	39       	52 		65
<br />       		70,000  			15       	31       	46       	61  		76
<br />       		80,000  			18       	35       	52       	70 		87
<br />       		90,000 			20       	40       	59       	78 		98
<br />     		100,000 			22       	44       	65       	87		109
<br />     		110,000 			24       	48       	72       	96		120
<br />     		120,000 			26       	53       	78      	104		131
<br />     		130,000 			29       	57       	85      	113		142
<br />     		140,000 			31       	62       	91      	122		153
<br />     		150,000 			33       	66       	98      	131		164
<br />      		160,000 			35       	70      	104      	139		174
<br />      		170,000 			37       	75      	111      	148		1851
<br />      		180,000 			40       	79      	117      	157		196J�J
<br />      		190,000 			42       	84      	124      	165		207I
<br />     		200,000 			44       	88      	130     	174		218I
<br />  	COMMERCIAL PROPERTY
<br /> 										Issue Size
<br />   		Estimated     	$1,000,000     2,000,000     3,000,000   $4,000,000       5,000,000
<br />     		Market    	Tax Impact     Tax Impact   Tax Impact   Tax Impact    Tax Impact
<br />     		Value     		0.022%	0.044%	0.065%	0.087%  	0.109%
<br />       		50,000  			11       	22       	33       	44 		55
<br />      		100,000 			22       	44       	65       	87		109
<br />      		150,000  			33       	66       	98     	131		164
<br />      		200,000 			44       	88      	130      	174		218
<br />      		260,000 			55     	110      	163     	218		273
<br />      		300,000 			66     	132      	195     	261		327
<br />     		400,000 			88      	176     	260     	348		436
<br />      		500,000			110     	220     	325     	435       	545
<br />      		750,000			165     	330     	488     	653		818
<br />   		1,000,000       I 		220     —     440     	650 -----____870 ._ 	1,090
<br />  	04/25/96 By SPRINGSTEQ Incorporated 											gbs\Ikviptx
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