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24. Property Tax Collection late <br />This is current -year data, shoving the collection rate on only the <br />payable year property taxes including special assessments as well <br />as other property taxes. The figure shoes total local property <br />taxes collected (as reported by cities and counties) divided by <br />total local levy plus special assessment levy (GID data). <br />25. Bond Ratings <br />Data from bond rating services. Note that bonds are rated only in <br />years when the city or county markets an issue. <br />26. Opinion on Financial Report <br />From annual financial report. <br />27. Basis of Accounting <br />From annual financial report. <br />