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Annual Financial Report 12/31/1990
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Annual Financial Report 12/31/1990
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Annual Financial Report
Date
12/31/1990
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CITY OF LINO LAKES, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 1990 <br />NOTE 5 DEFERRED TAX LEVIES - GENERAL BONDED DEBT (Continued) <br />Levy/ Percent <br />Collection Scheduled Actual Levied <br />1987/88 $126,428 $117,000 <br />1988/89 0 19,477 <br />1989/90 189,785 158,294 <br />1990/91 289,517 231,853 <br />1991/92 251,649 <br />1992/93 247,178 <br />1993/94 263,287 <br />1994/95 126,461 <br />1995/96 104,055 <br />1996/97 118,112 <br />1997/98 125,882 <br />1998/99 122,417 <br />1999/00 145,150 <br />2000/01 139,834 <br />2001/02 134,479 <br />2002/03 129,045 <br />2003/04 149,783 <br />2004/05 142,433 <br />2005/06 134,978 <br />2006/07 127,523 <br />2007/08 120,015 <br />2008/09 112,508 <br />1 <br />Page 19 of 23 <br />92.54% <br />83.41% <br />80.08% <br />ASSESSMENTS PLEDGED <br />Certain special assessment bond issues sold by the City are partially fmanced by ad valorem tax <br />levies in addition to special assessments levied against the benefited properties. When the bond <br />issue to be financed partially or wholly by ad valorem tax levies is sold, specific annual amounts <br />of such tax levies are stated in the bond resolution and the county auditor is notified and instructed <br />to levy these taxes over the appropriate years. These future tax levies are subject to cancellation <br />when and if the City has provided alternative sources of financing. Alternatively, the City is <br />required to levy any additional taxes found necessary for the full payment of principal and interest. <br />These future scheduled tax levies are not shown as assets in the accompanying fmancial statements <br />in accordance with generally accepted accounting principles. Revenue from these tax levies is <br />recognized annually as explained under "Property Tax Revenue Recognition ". <br />Scheduled and actual debt service tax levies for the general obligation debt with special assessments <br />pledged were and are scheduled to be as follows: <br />
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