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Trend of Values <br /> Assessor's <br /> Indicated Estimated Taxable Tax <br /> Market Value(a) Market Value Capacity(b) <br /> 1999 $442,650,440 $383,067,100 $6,116,003 <br /> 1998 392,499,174 353,614,300 5,713,569(c) <br /> 1997 364,196,638 335,789,300 5,914,038(0 <br /> 1996 349,640,546 319,921,100 6,234,749 <br /> 1995 337,579,157 312,598,300 5,962,847 <br /> (a) Calculated by dividing the county assessors' estimated market value by the sales ratios determined <br /> for the City each year by the State Department of Revenue. <br /> (b) See Appendix 111 for an explanation of tax capacity and the Minnesota property tax system. <br /> (c) The decrease in taxable tax capacity for 1997 and 1998 was due to a reduction in property tax class <br /> rates, as detailed in Appendix Ill. <br /> Ten of the Largest Taxpayers in the City <br /> 1999 Net <br /> Taxpayer Type of Property Tax Capacity* <br /> Glaser Financial Group Inc. Apartments $ 263,280 <br /> St. Anthony Nursing Home/ <br /> Chandler Place Health Facility 194,184 <br /> SuperValu Inc. Grocery 192,916 <br /> St. Marie Company Shopping Mail 163,877 <br /> Equinox Properties Apartments 134,064 <br /> Northern States Power Company Utility 101,035 <br /> Northern Gopher Enterprises Apartments 99,124 <br /> Village North Apartments 97,871 <br /> Individual Commercial 77,662 <br /> Resourcenet International Industrial 58,000 <br /> Total $1,382,013' <br /> Represents 22.6%of the City's total 1999 taxable net tax capacity. <br /> CITY INDEBTEDNESS <br /> Legal Debt Limit <br /> Legal Debt Limit (2% of Estimated Market Value) $7,661,342 <br /> Less: Outstanding Debt Subject to Limit (-0-) <br /> Debt Margin as of January 2, 2001 $7,661,342 <br /> - 9 - <br />