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CITY OF LINO LAKES, MINNESOTA <br />COMPUTATION OF DIRECT AND OVERLAPPING DEBT <br />INCLUDING DEBT RATIOS <br />December 31, 2004 <br />(Unaudited) <br />Table 9 <br />Overlapping Debt: <br />Bonded G.O. Percentage <br />Gross Bonded Debt Applicable City Share <br />Outstanding (1) in City(2) of Debt <br />Anoka County $ 82,370,000 6.52% $ 5,367,291 <br />School District 12 89,085,000 48.62% 43,310,778 <br />School District 624 61,490,000 3.81% 2,345,315 <br />School District 831 44,880,000 7.95% 3,567,129 <br />SISD 916 13,885,000 2.11% 292,345 <br />Metropolitan Council 206,085,000 0.72% 1,489,985 <br />Total Overlapping Debt <br />497,795,000 56,372,843 <br />Direct Debt: <br />City of Lino Lakes 5,764,000 100.00% 5,764,000 <br />Total Overlapping & Direct Debt $ 503,559,000 $ 62,136,843 <br />Debt Ratios: <br />Ratio of Debt per capita (19,000 population) - overlapping $ 2,967 <br />Ratio of Debt per capita (19,000 population) - direct $ 303 <br />Ratio of Debt per capita (19,000 population) - total $ 3,270 <br />Ratio of Debt to estimated market valuation of $1,430,803,500. 4.34% <br />(1) Does not include general obligation debt supported by utility revenues, tax or aid anticipation certificates, <br />State -aid road or revenue debt. <br />(2) Determined by ratio of net tax capacity (after fiscal disparities and tax increment adjustment) <br />of property subject to taxation in overlapping unit to valuation of property subject to taxation in City. <br />91 <br />