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CITY OF ORONO <br />DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT <br />DECEMBER 31, 2015 <br /> <br /> <br /> <br />(85) <br /> <br />Estimated Share <br />Gross Bonded of Overlapping <br />Debt Sinking Funds Net Debt Debt <br />Direct Debt: <br />City of Orono 10,805,000$ 699,783$ 10,105,217$ 100.00 % 10,105,217$ <br />ISD No. 278 (Orono) 49,315,000 1,844,304 47,470,696 51.73 24,556,591 <br />ISD No. 276 (Minnetonka) 108,315,169 16,444,590 91,870,579 0.20 183,741 <br />ISD No. 277 (Westonka) 27,720,000 713,542 27,006,458 26.70 7,210,724 <br />ISD No. 284 (Wayzata) 175,909,756 16,366,724 159,543,032 0.99 1,579,476 <br />Hennepin County 706,625,000 17,108,816 689,516,184 2.09 14,410,888 <br />Hennepin Suburban Park 63,510,000 13,913,503 49,596,497 2.85 1,413,500 <br />Hennepin Regional RR Authority 34,695,000 305,502 34,389,498 2.85 980,101 <br />Metropolitan Council 206,020,000 138,855,520 67,164,480 0.97 651,495 <br />50,986,517 <br />61,091,734$ <br />(1) <br />Note: <br />Source 1: <br />Source 2: <br />Overlapping Debt: <br />Applicable <br />Percentage <br />Estimated <br />Governmental Unit <br />Hennepin County <br />School Districts: <br />Total Overlapping Debt <br />Total Direct and Overlapping Debt <br />Assessed value data used to estimate applicable percentages provided by the County Board of Equalization and Assessment. <br />Debt outstanding data provided by the county. <br />Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule <br />estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of <br />the City. This process recognizes that, when considering the government’s ability to issue and repay long-term debt, the entire <br />debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every <br />taxpayer is a resident and, therefore, responsible for repaying the debt of each overlapping government. <br />The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages <br />were estimated by determining the portion of the county’s taxable assessed value that is within the government’s boundaries and <br />dividing it by the county’s total taxable assessed value. <br /> <br />