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CITY TAX RATES, LEVIES AND COLLECTIONS <br />Tax Capacity Rates For a City Resident in Independent School District No. 12 <br />2006/07 <br />For <br />2002/03 2003/04 2004/05 2005/06 Total Debt Only <br />Anoka County(a) 38.469% 35.765% 33.581% 32.543% 31.094% 3.998% <br />City of Lino Lakes 47.603 42.287 42.223 41.398 38.994 4.091 <br />ISD No. 12 <br />(Centennial)(b) 37.369 36.566 37.411 40.187 38.090 28.551 <br />Special Districts(c) 6.295 5.829 6.195 6.032 5.180 1.487 <br />Total 129.736% 120.447% 119.410% 120.160% 113.358% 38.127% <br />(a) <br />(b) <br />Includes Anoka County Library and County /City Radio. <br />Independent School District No. 12 (Centennial) also has a 2006/07 tax rate of 0.12720% spread on <br />the market value of property in support of an excess operating levy. <br />(c) Special districts include Metropolitan Council, Metropolitan Transit District, Metropolitan Mosquito <br />Control, Rice Creek Watershed, and Anoka County Railroad Authority. <br />NOTE: Property taxes are determined by multiplying the net tax capacity by the tax capacity rate, plus <br />multiplying the referendum market value by the market value rate. This table does not include <br />market value based rates. (See Appendix Ill.) <br />Tax Levies and Collections <br />Collected During Collected <br />Net Collection Year As of 12 -31 -06 <br />Levy /Collect Levy* Amount Percent Amount Percent <br />2006/07 $8,456,328 (In Process of Collection) <br />2005/06 7,694,442 $7,588,163 98.6% $7,588,163 98.6% <br />2004/05 6,954,239 6,867,803 98.8 6,911,791 99.4 <br />2003/04 6,200,404 6,139,224 99.0 6,180,142 99.7 <br />2002/03 5,735,745 5,658,922 98.7 5,732,602 99.9 <br />The net levy excludes state aid for property tax relief and fiscal disparities, if applicable. The net levy <br />is the basis for computing tax capacity rates. See Appendix Ill. <br />FUNDS ON HAND <br />As of April 30, 2007 <br />Fund Cash and Investments <br />General Fund $ 3,290,736 <br />Special Revenue 104,059 <br />Capital Projects 4,351,186 <br />Enterprise Funds 6,408,592 <br />Debt Service Fund 3,036,395 <br />Agency Funds 1,803,297 <br />Total $18,994,265 <br />- 13 - <br />