DENAIR FOR. Lester Road Denair, CA Prepared by: Roseville, CA 95661
|
|
- Lorin Cannon
- 5 years ago
- Views:
Transcription
1 DENAIR UNIFIED SCHOOL DISTRICT ANNUAL REPORT FOR FISCAL YEAR ENDED JUNE, 30, 2014 Dated January 26, 2015 Prepared at the direction of and on behalf of: Denair Unified School District 3460 Lester Road Denair, CA Prepared by: Capitol Public Finance Group 2436 Professional Drive, Suite 300 Roseville, CA 95661
2 $5,161,002 General Obligation Bonds, Election of 2001, Series A CG CH CJ CK CL CM CN9 $3,037, General Obligation Bonds, Election of 2001, Series B CZ DA DB DC DD DE DF DG DH DJ DK DL DM DN DP3 $7,500,000 General Obligation Bonds, Election of 2007, Series DT DQ DR DS DU DV DW8
3 $3,455,003 General Obligation Bonds, Election of 2007, Series DY DZ EA EB ED EE EF EG EH ED EJ EK3 $3,825, General Obligation Refunding Bonds ER ES ET EU EV EW EX EY3 $3,930, Certificates of Participation AK AL AM AN AP AQ AR AS AT AU3
4 1. Financial Statements of the District Audited Financial Statements of the District as of June 30, 2014 (Audit) were filed with EMMA on January 23, 2015 and the Adopted Budget (Budget) was filed with EMMA on December 23, District Debt Certificates of Participation (COPs) During August 2004, the District issued $3,930,000 in COPs for the purpose of financing Phase II of the construction and acquisition of a Library/Science/Business Building located at the Denair High School. The District is required to make lease payments of principal and interest in conjunction with these COPs. Interest is due and payable semi-annually on February 1 and August 1, commencing on February 1, The outstanding principal balance at June 30, 2014, was $2,620,000. General Obligation Bonds The District received authorization at an election held on November 6, 2001, by at least 55% of the votes cast by eligible voters within the District (the 2001 Authorization ) to issue not to exceed $8,200,000 of General Obligation Bonds. The election was conducted pursuant to California State Proposition 39 of November In 2002, the District, the first series of bonds under the 2001 Authorization, the $5,161,002 Denair Unified School District General Obligation Bonds, Election of 2001, Series A (the Series A Bonds ). In 2003, the District issued the $3,037, Denair Unified School District General Obligation Bonds, Election of 2001, Series B (the Series B Bonds ). The District also received authorization at an election held on November 6, 2007, by at least 55% of the votes cast by eligible voters within the District (the 2007 Authorization ) to issue not to exceed $13,000,000 of General Obligation Bonds. The election was conducted pursuant to California State Proposition 39 of November In 2008, the District, the first series of bonds under the 2007 Authorization, the $7,500,000 Denair Unified School District General Obligation Bonds, Election of 2007, Series 2008 (the Series 2008 Bonds ). In 2011, the District issued the $3,455,003 Denair Unified School District General Obligation Bonds, Election of 2007, Series 2011 (the Series 2011 Bonds ). On February 12, 2012 the District issued the $3,825,000 Denair Unified School District 2012 General Obligation Refunding Bonds (the Refunding Bonds ). The Refunding Bonds were issued refund a portion of the Series A Bonds. Series Name Year of Issue Initial Principal Outstanding Principal as of 06/30/14 Series A 2003 $ 5,161,002 $ 1,714,491 Series B ,037,067 5,486,331 Series ,500,000 7,350,000 Series ,455,003 3,940,075 Refunding ,825,000 3,695,000 TOTAL $22,978,072 $22,185, District Average Daily Attendance for the Preceding and Current Fiscal Year See Audit and Budget filed with EMMA.
5 4. Assessed Valuation Assessed Valuation Fiscal Year through Fiscal Year Secured Utility Unsecured Total $773,149,485 $401,614 $23,314,962 $796,866, ,914, ,652 22,429, ,745, ,482, ,022 21,771, ,672, ,719, ,176 30,019, ,227, ,347, ,621 28,159, ,993, ,500, ,546 29,886, ,386,874 Source: Stanislaus County Auditor-Controller 5. Tax Levies, Collections and Delinquencies Stanislaus County (the County ) has implemented an alternative method for the distribution of secured property taxes to local agencies, known as the Teeter Plan. The Teeter Plan provisions are now set forth in Sections 4701 to 4717 of the California Revenue and Taxation Code. Upon adoption and implementation of this method by a county board of supervisors, local agencies for which the county acts as bank and certain other public agencies and taxing areas located in the county receive annually the full amount of their share of property taxes on the secured roll, including delinquent property taxes which have yet to be collected. While a county benefits from the penalties associated with these delinquent taxes when they are paid, the Teeter Plan provides participating local agencies with stable cash flow and the elimination of collection risk. To implement a Teeter Plan, the board of supervisors of a county generally must elect to do so by July 15 of the fiscal year in which it is to apply. As a separate election, a county may elect to have the Teeter Plan procedures also apply to assessments on the secured roll. The County's Teeter Plan applies to the District and to the Bonds. The ad valorem property tax to be levied to pay the accreted value and maturity value on the District outstanding general obligation bonds will be subject to the Teeter Plan. The District will receive 100% of the ad valorem property tax levied to pay the Bonds irrespective of actual delinquencies in the collection of the tax by the County. Once adopted, a county's Teeter Plan will remain in effect in perpetuity unless the board of supervisors orders its discontinuance or unless prior to the commencement of a fiscal year a petition for discontinuance is received and joined in by resolutions of the governing bodies of not less than two-thirds of the participating districts in the county. A county may, however, elect to discontinue the Teeter Plan with respect to any levying agency in the county if the board of supervisors takes action not later than July 15 of a fiscal year, and if the rate of secured tax delinquencies in such agency in any year exceeds 3% of the total of all taxes and assessments levied on the secured roll by that agency. The County has never discontinued the Teeter Plan with respect to any levying agency. Upon making a Teeter Plan election, a county must initially provide a participating local agency with 95% of the estimated amount of the then-accumulated tax delinquencies (excluding penalties) for that agency. In the case of the initial year distribution of assessments (if a county has elected to include assessments), 100% of the assessment delinquencies (excluding penalties) are to be apportioned to the participating local agency which levied the assessment. After the initial distribution, each participating local agency receives annually 100% of the secured property tax levies to which it is otherwise entitled, regardless of whether the county has actually collected the levies. If any tax or assessment which was distributed to a Teeter Plan participant is subsequently changed by correction, cancellation or refund, a pro rata adjustment for the amount of the change is made on the records of the County Treasurer and auditor of the county. Such adjustment for a decrease in the tax or assessment is treated by the County as an interest-free offset against future advances of tax levies under the Teeter Plan. The County has the right under certain circumstances to terminate the Teeter Plan or remove the District from the Teeter Plan. The County has not notified the District of any intention to terminate the Teeter Plan or to exclude the District from the plan.
6 6. Top Secured Taxpayers Largest Local Secured Taxpayers % of Property Owner Primary Land Use Assessed Valuation Total (1) 1. Fresno Farming LLC Agricultural $ 25,124, % 2. Valley Fresh Foods Inc. Agricultural 21,307, Foster Dairy Farms Agricultural 12,753, California Royale LLC Agricultural 9,880, Wendell J. Naraghi Agricultural 9,678, Arnold (CA) LLC Agricultural 7,042, Caloy Company LLC Agricultural 6,975, Montpelier Orchards Agricultural 6,905, Roy A. and Doris J. Johnson Agricultural 6,614, Jeanette Veldhuis Agricultural 6,089, Lakespring Farms Corp. Agricultural 5,927, Jose L. and Barbara O. Garcia Agricultural 5,568, Earl Haringa Agricultural 5,228, Ahlem Foothill Farms Agricultural 5,163, Daniel Properties LP Agricultural 4,960, Margaret Naraghi Quattrin Agricultural 4,803, Protein Enterprises Agricultural 4,732, Ahlem Farms Partnership Agricultural 4,452, Texas Municipal Plans Consortium LLC Agricultural 3,897, FJ Venture Partnership Agricultural 3,608, $160,713, % 7. Pension Plan Contribution for the Preceding and Current Fiscal Year See Audit and Budget filed with EMMA. 8. Summary of General Fund Revenues, Expenditures and Changes in Fund and Revenue Limit per ADA See Audit and Budget filed with EMMA.
Denair Unified School District
Denair Unified School District CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2012 Prepared By: 3460 Lester Road Denair, CA 95316 TABLE OF CONTENTS A. INTRODUCTION... 1 B. AVERAGE DAILY
More informationDublin Unified School District
Dublin Unified School District Continuing Disclosure Filing For the Period Ending June 30, 2014 Prepared by Dublin Unified School District 7471 Larkdale Avenue Dublin, CA 94568-1500 Table of Contents A.
More informationOversight Board Meeting of the Successor Agency City of Foster City SPECIAL MEETING
1. Call to Order 2. Roll Call Oversight Board Meeting of the Successor Agency City of Foster City 3. Public Comment SPECIAL MEETING Monday, August 28, 2017; 9 a.m. Location: Council Chambers Conference
More informationBulk Upload Standard File Format
Bulk Upload Standard File Format QLD Motor Vehicle Register May 2017 1800 773 773 confirm@citec.com.au Innovative Information Solutions Standard CSV Result Format A Comma Separated Values (CSV) file will
More informationRewriting the Income Tax Act: Exposure Draft. Foreword
Foreword The Government welcomes the publication of this exposure draft of the rewritten Parts A to E of the Income Tax Act 1994. Legislation that is clear, written in plain language, and easy to use has
More informationGILROY UNIFIED SCHOOL DISTRICT (County of Santa Clara, California)
NEW ISSUES BOOK-ENTRY ONLY Ratings: S&P: AA (Insured) A+ (Underlying) Moody s: A2 (Insured) Aa3 (Underlying) (See MISCELLANEOUS Ratings herein.) In the opinion of Orrick, Herrington & Sutcliffe LLP, Bond
More informationPublic Cash Flow Statements
Public Cash Flow Statements 2014-2015 NACUBO Intermediate Accounting Learning Objectives Identify the GAAP guidance for the preparation of the cash flow statement List the components of the statement Describe
More informationPAYER SPECIFICATION SHEET. June 1, Bin #:
June 1, 2009 PAYER SPECIFICATION SHEET Bin #: States: National Destination: Integrated Prescription Management Accepting: Claim Adjudication, Reversals Fmat: Version 5.1 1. Segment And Requirements By
More informationRULE 15c2-12 FILING COVER SHEET
RULE 15c2-12 FILING COVER SHEET This cover sheet is sent with all submissions to the Municipal Securities Rulemaking Board (the Nationally Recognized Municipal Securities Information Repository) and any
More information$14,000,000 NEVADA JOINT UNION HIGH SCHOOL DISTRICT (Nevada and Yuba Counties, California) Election of 2016 General Obligation Bonds, Series A
NEW ISSUE FULL BOOK-ENTRY RATING: Moody s: Aa2 (See MISCELLANEOUS Rating herein) In the opinion of Stradling Yocca Carlson & Rauth, a Professional Corporation, San Francisco, California ( Bond Counsel
More informationAmendment No. 1 to SCHEDULE TO. Filing Party: Hospitality Investors Trust, Inc.
As filed with the Securities and Exchange Commission on May 24, 2018 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Amendment No. 1 to SCHEDULE TO TENDER OFFER STATEMENT UNDER
More informationBONSALL UNIFIED SCHOOL DISTRICT
BONSALL UNIFIED SCHOOL DISTRICT GENERAL OBLIGATION BONDS 2005 Election, Series 2006 2005 Election, Series 2007 B 2005 Election, Series 2007 C 2015 Refunding CERTIFICATES OF PARTICIPATION 2008 COPs 2015
More informationRULE 15c2-12FILING COVER SHEET
RULE 15c2-12FILING COVER SHEET This cover sheet is sent with all submissions to the Municipal Securities Rulemaking Board (the Nationally Recognized Municipal Securities Information Repository) and any
More informationStudent Loan Backed Reporting Mixed Deal - FFELP Monthly/Quarterly Distribution Report. Notes/Bonds - Group I (FFELP)
Student Loan Backed Reporting Mixed Deal - FFELP Notes/Bonds - Group I (FFELP) Class CUSIP IRS Status Rate(a) Auction Status Original Balance Beg Princ Bal Interest Accrual Principal Paid End Princ Bal
More informationMcFarland Unified School District
McFarland Unified School District Kern County General Obligation Bonds Continuing Disclosure Annual Report for 2011 Prepared by: 6425 Christie Avenue, Suite 270 Emeryville, CA 94608 (510) 596-8170 Table
More information$7,500,000 DENAIR UNIFIED SCHOOL DISTRICT GENERAL OBLIGATION BONDS (Stanislaus County, California) Election of 2007, Series 2008 (Bank Qualified)
NEW ISSUE - FULL BOOK-ENTRY INSURED RATING: S&P: AAA UNDERLYING RATING: S&P: A+ See RATINGS herein. In the opinion of Garcia Calderon Ruiz, LLP, San Jose, California ( Bond Counsel ), based upon an analysis
More informationSXC Health Solutions, Inc.
SXC Health Solutions, Inc. 2441 Warrenville Rd. Suite 610 Lisle, IL 60532 PAYOR SPECIFICATION SHEET Year 2008 Bin #: 610593*National, 011883 (TeamstersRx), 012882 (Kroger Prescription Plans), 610174 (Scriptrax)
More informationMEDICARE PART D PAYER SPECIFICATION SHEET
MEDICARE PART D PAYER SPECIFICATION SHEET January 1, 2006 Bin #: 610468 States: National Destination: PharmaCare / RxClaim Accepting: Claim Adjudication, Reversals Format: Version 5.1 I. VERSION 5.1 GENERAL
More information2014/2015 ANNUAL CONTINUING DISCLOSURE INFORMATION STATEMENT AS OF FEBRUARY 26, 2016
City of Redwood City Redwood Shores Community Facilities District No. 99-1 (Shores Transportation Improvement Project) $10,275,000 Special Tax Refunding Bonds, Series 2012B San Mateo, California Dated:
More informationRavenswood City School District
Ravenswood City School District Dated: March 20, 2015 Prepared by: EASTSHORE CONSULTING FINANCIAL PLANNING ELECTION STRATEGIES PUBLIC RELATIONS EASTSHORE CONSULTING FINANCIAL PLANNING ELECTION STRATEGIES
More informationMaricopa Unified School District
Maricopa Unified School District CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2013 Prepared By: 955 Stanislaus St. Maricopa, CA 93252 TABLE OF CONTENTS A. INTRODUCTION... 1 B. AVERAGE
More informationMaricopa Unified School District
Maricopa Unified School District CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2012 Prepared By: 955 Stanislaus St. Maricopa, CA 93252 TABLE OF CONTENTS A. INTRODUCTION... 1 B. AVERAGE
More informationSan Lorenzo Valley Unified School District
San Lorenzo Valley Unified School District CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2012 Prepared By: 325 Marion Avenue Ben Lomond, CA 95005 TABLE OF CONTENTS A. INTRODUCTION...
More informationJ.J.B. Hilliard, W.L. Lyons, LLC
REFUNDING ISSUE BOOK-ENTRY-ONLY PROGRAMMATIC RATING: Standard & Poor s: AA+ UNDERLYING RATING: Standard & Poor s: AA- (See RATING herein.) In the opinion of Ice Miller LLP, Indianapolis, Indiana under
More informationCatamaran 2441 Warrenville Rd. Suite 610 Lisle, IL PAYER SPECIFICATION SHEET. Non-Medicare Part D. Plan Information
Catamaran 2441 Warrenville Rd. Suite 610 Lisle, IL 60532 PAYER SPECIFICATION SHEET Non-Medicare Part D Plan Infmation Payer Name: Catamaran Date: 12/20/11 Plan Name: Catamaran (This payer sheet represents
More informationMATURITY SCHEDULE (See Inside Cover Page)
NEW ISSUE FULL BOOK-ENTRY ONLY INSURED RATINGS: Moody s: Aa3 S&P: AA- UNDERLYING RATINGS: Moody s: Baa1 S&P: BBB See MISCELLANEOUS Ratings herein In the opinion of Nixon Peabody LLP, Bond Counsel, under
More informationOFFICIAL STATEMENT. $12,380,000 Refunding Bonds, Series 2016B (General Obligation Unlimited Tax) Voted November 4, 2008 Voted November 3, 2015
NEW ISSUES BOOK-ENTRY FORM ONLY Rating: Standard & Poor s: AASee RATING herein. In the opinion of Bricker & Eckler LLP, Bond Counsel, under existing law, (i) assuming continuing compliance with certain
More information$7,200,000 CITY OF CLAREMONT General Obligation Refunding Bonds, Series 2016 (Johnson s Pasture)
NEW ISSUE FULL BOOK-ENTRY RATING: Standard & Poor s: AAA (See RATING herein) In the opinion of Best Best & Krieger LLP, Riverside, California, Bond Counsel, subject, however to certain qualifications described
More informationPage 1 of 5. Principal. Maturity Date. Yield/Coupo. Issuer Category of Investment CUSIP
Rule 2a-7(c)(12) Schedule of Investments TIAA-CREF Money Market Fund Fund Information and Unaudited Holdings as of December 31, 2016 Weighted Average Maturity: 46.05 days Weighted Average Life: 86.16 days
More informationShasta Union High School District
Shasta Union High School District Continuing Disclosure Annual Report Fiscal Year Ended June 30, 2015 Prepared by: Shasta Union High School District 2200 Eureka Way, Ste. B Redding, CA 96001 0337 Table
More informationTO : Approved Participants February 5, 2003 Registered Options Principals Options Traders NEW EQUITY OPTION CLASSES
TO : Approved Participants February 5, 2003 Registered Options Principals Options Traders NEW EQUITY OPTION CLASSES Bourse de Montréal Inc. (the Bourse) and Canadian Derivatives Clearing Corporation (CDCC)
More informationMount Diablo Unified School District Community Facilities District No. 1
Mount Diablo Unified School District Community Facilities District No. 1 Continuing Disclosure Annual Report Fiscal Year Ended June 30, 2012 Prepared by: Mount Diablo Unified School District 1936 Calrlotta
More informationVENTURA UNIFIED SCHOOL DISTRICT
VENTURA UNIFIED SCHOOL DISTRICT GENERAL OBLIGATION BONDS 2010 Refunding Bonds 2012 Refunding Bonds 2014 Refunding Bonds 2015 Refunding Bonds CERTIFICATES OF PARTICIPATION 2002 COP CONTINUING DISCLOSURE
More informationHospitality Investors Trust, Inc.
As filed with the Securities and Exchange Commission on May 14, 2018 Transaction Valuation: UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 SCHEDULE TO TENDER OFFER STATEMENT UNDER
More informationEnvisionRxOptions Request For Pricing D.Ø Payer Sheet
EnvisionRxptions Request For Pricing D.Ø heet General Information Name: ENVIIN/RX PTIN Revision Date: 4/4/2016 Plan Name/Group Name: GAN020, GAN025, GAN030, GAN035, GAN060, RFP005, RFP010, RFP015, RFP025,
More informationLennox School District
Dated: June 13, 2013 Prepared by: EASTSHORE CONSULTING FINANCIAL PLANNING CAMPAIGN STRATEGIES PUBLIC RELATIONS EASTSHORE CONSULTING FINANCIAL PLANNING CAMPAIGN STRATEGIES PUBLIC RELATIONS 1714 Franklin
More informationCUSIP Numbers. * Retired as of the date of this report. January 31, 2016
Improvement Area No. 1 of the City of Merced Community Facilities District No. 2005-1 (Bellevue Ranch West) $7,410,000 Special Tax Bonds, Series 2006 Continuing Disclosure Annual Report for Fiscal Year
More informationNEW ISSUE BOOK-ENTRY ONLY RATINGS
NEW ISSUE BOOK-ENTRY ONLY RATINGS Moody s: Standard & Poor s: In the opinion of Sidley Austin llp, San Francisco, California, Bond Counsel, under existing law and assuming compliance with certain covenants
More informationP7 Financial Accounting and Tax Principles
Financial Management Pillar Managerial Level Paper P7 Financial Accounting and Tax Principles 23 November 2006 Thursday Afternoon Session Instructions to candidates You are allowed three hours to answer
More informationHealth Plan Product Offering
Health Plan Product Offering UnitedHealthcare offers a wide variety of plan options that allow you to tailor your benefit needs to your business needs, choosing what you value in a health plan. / UnitedHealthcare
More informationNEW ISSUE BOOK ENTRY ONLY
NEW ISSUE BOOK ENTRY ONLY NO RATING In the opinion of Nossaman LLP, Irvine, California, Bond Counsel, based on existing statutes, regulations, rulings and court decisions and assuming, among other matters,
More informationCUSIP Numbers. * Retired as of the date of this report. January 31, 2018
City of Merced Community Facilities District No. 2003-1 (Bellevue Ranch East) $8,985,000 2016 Special Tax Refunding Bonds Continuing Disclosure Annual Report for Fiscal Year 2016-17 (per SEC Rule 15c2-12(b)(5))
More informationNCPDP VERSION 5.Ø REJECT CODES FOR TELECOMMUNICATION STANDARD
NCPDP VERSION 5.Ø REJECT CODES FOR TELECOMMUNICATION STANDARD Reject Code Explanation Field Number Possibly In Error ØØ ("M/I" Means Missing/Invalid) Ø1 M/I Bin 1Ø1 Ø2 M/I Version Number 1Ø2 Ø3 M/I Transaction
More informationCLARK COUNTY WATER RECLAMATION DISTRICT Clark County, Nevada
CLARK COUNTY WATER RECLAMATION DISTRICT Clark County, Nevada $55,000,000 GENERAL OBLIGATION WATER RECLAMATION BONDS, SERIES 2007 DATED: NOVEMBER 13, 2007 BASE CUSIP : 181070 $135,000,000 GENERAL OBLIGATION
More informationPlan Information. Billing (B1), Reversal (B2), and Rebilling (B3) Transaction Data Elements (M Mandatory, R Required, RW Required When)
NetCard Systems P.O. Box 4517 Centennial, CO 80112 PAYER SPECIFICATION SHEET Segment and Field Requirements by Transaction Type Plan Information Payer Name: NetCard Systems Date: 03/15/16 Plan Name: NetCard
More informationStifel, Nicolaus & Company, Incorporated JORDAN VALLEY WATER CONSERVANCY DISTRICT $44,180,000 WATER REVENUE AND REFUNDING BONDS, SERIES 2014A
NEW ISSUE FULL BOOK ENTRY RATINGS: S&P: AA+ Fitch: AA See RATINGS herein Subject to compliance by the District with certain covenants, in the opinion of Chapman and Cutler LLP, Bond Counsel, under present
More informationWiseburn Unified School District
Wiseburn Unified School District CONTINUING DISCLOSURE ANNUAL REPORT FISCAL YEAR ENDING JUNE 30, 2014 Prepared By: 13530 Aviation Boulevard Hawthorne, CA 90250 TABLE OF CONTENTS A. INTRODUCTION... 1 B.
More informationNORTH ORANGE COUNTY COMMUNITY COLLEGE DISTRICT MEASURE X GENERAL OBLIGATION BOND CONSTRUCTION FUND FINANCIAL AND PERFORMANCE AUDITS JUNE 30, 2018
NORTH ORANGE COUNTY COMMUNITY COLLEGE DISTRICT MEASURE X GENERAL OBLIGATION BOND CONSTRUCTION FUND FINANCIAL AND PERFORMANCE AUDITS NORTH ORANGE COUNTY COMMUNITY COLLEGE DISTRICT MEASURE X GENERAL OBLIGATION
More informationS&P Insured Rating: AA. See RATINGS herein. This Official Statement is dated May 19, 2016.
NEW ISSUE FULL BOOK-ENTRY S&P Insured Rating: AA S&P Underlying Rating: A See RATINGS herein In the opinion of Quint & Thimmig LLP, Larkspur, California, Special Counsel, subject to compliance by the District
More informationFUNDAMENTALS OF MUNICIPAL REVENUE PROPERTY TAX BASICS. August 22, 2017 WHAT IS TAXED? WHO DOES THE WORK? WHAT IS THE TIMING?
FUNDAMENTALS OF MUNICIPAL REVENUE PROPERTY TAX BASICS August 22, 2017 WHAT IS TAXED? WHO DOES THE WORK? WHAT IS THE TIMING? 2 PROPERTY TAX BASICS THE PROCESS WHAT, WHO, AND WHEN 3 Proposition 13 California
More informationEnvisionRxOptions Part D D.Ø Payer Sheet
EnvisionRxptions Part D D.Ø heet GENERAL INFRMATIN Name: ENVIIN/RX PTIN Revision Date: 12/12/2017 Plan Name/Group Name: AmWIN- QHP BIN: Ø14848 PCN: MEDD BIN: Ø15185 PCN: Plan Name/Group Name: AmWINRx (Effective
More informationList of contents of draft legislation
of draft legislation Part A Purpose and application AA 1 AA 2 AA 3 Purpose of Act Interpretation Definitions Part B Core provisions BA Purpose BA 1 Purpose BB Income tax and resulting obligations BB 1
More information$5,950,000 MIDDLETOWN UNIFIED SCHOOL DISTRICT (Lake County, California) 2016 General Obligation Refunding Bonds
\NEW ISSUE BOOK-ENTRY ONLY BANK QUALIFIED RATINGS: S&P: AA (BAM-Insured) S&P: A+ (Underlying) See RATINGS herein. In the opinion of Quint & Thimmig LLP, Larkspur, California, Bond Counsel, subject to compliance
More information$1,289,250,000 LOS ANGELES UNIFIED SCHOOL DISTRICT (County of Los Angeles, California) 2007 General Obligation Refunding Bonds
NEW ISSUE Ó BOOK-ENTRY ONLY Insured Ratings: Uninsured Ratings: Moody's: Aaa Moody's: Aa3 S&P: AAA S&P: AA- (See ""MISCELLANEOUSÌRatings'' herein.) In the opinion of Hawkins DelaÑeld & Wood LLP, Bond Counsel
More information$14,600,000 DUBLIN UNIFIED SCHOOL DISTRICT (Alameda County, California) 2016 Refunding General Obligation Bonds
NEW ISSUE - FULL BOOK-ENTRY RATINGS: Moody s: Aa1 Standard & Poor s: AA See RATINGS herein. In the opinion of Jones Hall, A Professional Law Corporation, San Francisco, California, Bond Counsel, subject,
More informationCLARK COUNTY WATER RECLAMATION DISTRICT
CLARK COUNTY WATER RECLAMATION DISTRICT $47,170,000 GENERAL OBLIGATION REFUNDING BONDS, SERIES 2003 $55,000,000 GENERAL OBLIGATION WATER RECLAMATION BONDS, SERIES 2007 $115,825,000 GENERAL OBLIGATION WATER
More information$4,350,000 CITY OF REDWOOD CITY COMMUNITY FACILITIES DISTRICT NO (ONE MARINA) 2016 SPECIAL TAX REFUNDING BONDS
NEW ISSUE BOOK ENTRY ONLY NOT RATED In the opinion of Quint & Thimmig LLP, Larkspur, California, Bond Counsel, subject however, to certain qualifications described in this Official Statement, under existing
More informationMORENO VALLEY PUBLIC FINANCING AUTHORITY $11,695,000 LEASE REVENUE REFUNDING BONDS, SERIES 2013
MORENO VALLEY PUBLIC FINANCING AUTHORITY $11,695,000 LEASE REVENUE REFUNDING BONDS, SERIES 2013 Riverside County, California Dated: December 30, 2013 Base CUSIP : 61685P 2017 ANNUAL CONTINUING DISCLOSURE
More informationPRELIMINARY OFFICIAL STATEMENT DATED JUNE 9, 2017
This Preliminary Official Statement and the information contained herein are subject to completion or amendment without notice. Under no circumstances shall this Preliminary Official Statement constitute
More informationCITY OF MORENO VALLEY, CALIFORNIA COMMUNITY FACILITIES DISTRICT NO (TOWNGATE) IMPROVEMENT AREA NO. 1
CITY OF MORENO VALLEY, CALIFORNIA COMMUNITY FACILITIES DISTRICT NO. 87-1 (TOWNGATE) IMPROVEMENT AREA NO. 1 CONTINUING DISCLOSURE REPORT FOR FISCAL YEAR 2009/10 Report Date: FEBRUARY 2011 Prepared by: PUBLIC
More informationOFFICIAL STATEMENT UNIFIED SCHOOL DISTRICT NO. 313 RENO COUNTY, KANSAS (BUHLER) $3,080,000 TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2012-B
BOOK-ENTRY ONLY OFFICIAL STATEMENT RATING: MOODY S: A2 In the opinion of Bond Counsel, under existing law and assuming continued compliance with certain requirements of the Internal Revenue Code of 1986,
More informationCounty of El Dorado CFD Series 2015 Special Tax Bonds. Continuing Disclosure Annual Report. Fiscal Year Ending: June 30, 2015
County of El Dorado CFD 2001-1 Series 2015 Special Tax Bonds Continuing Disclosure Annual Report Fiscal Year Ending: June 30, 2015 Main Office 32605 Temecula Parkway, Suite 100 Temecula, CA 92592 Toll
More information$75,000,000 SAN LUIS OBISPO COUNTY COMMUNITY COLLEGE DISTRICT (San Luis Obispo and Monterey Counties, California)
NEW ISSUE FULL BOOK-ENTRY RATINGS: Moody s: Aa2 ; S&P: AA- See MISCELLANEOUS Ratings herein In the opinion of Stradling Yocca Carlson & Rauth, a Professional Corporation, San Francisco, California ( Bond
More informationTHE RUMSON-FAIR HAVEN REGIONAL HIGH SCHOOL DISTRICT IN THE COUNTY OF MONMOUTH, NEW JERSEY $12,596,000 SCHOOL BONDS (Book-Entry-Only) (Callable)
Book-Entry-Only OFFICIAL STATEMENT DATED NOVEMBER 15, 2018 Moody s: Aa1 (School District s Underlying Rating) (See RATING herein) In the opinion of McManimon, Scotland & Baumann, LLC, Bond Counsel, assuming
More informationLoop Capital Markets
NEW ISSUE; BOOK-ENTRY ONLY Ratings: Moody s: Aa1 S & P: AA+ Fitch: AA+ See Ratings. $111,305,000 COUNTY OF CUYAHOGA, OHIO GENERAL OBLIGATION (Limited Tax) CAPITAL IMPROVEMENT AND REFUNDING BONDS, SERIES
More informationCounty of Fresno Oscar J Garcia, CPA Auditor-Controller/Treasurer-Tax Collector
County of Fresno Oscar J Garcia, CPA Auditor-Controller/Treasurer-Tax Collector January 10, 2017 TO: Taxing Agencies in County of Fresno SUBJECT: Schedule of Levies for Fiscal Year 2016-2017 Enclosed is
More informationOFFICIAL STATEMENT DATED SEPTEMBER 13, Rating: See RATINGS herein. Due: September 15, as shown on the inside front cover
NEW ISSUE BOOK-ENTRY ONLY OFFICIAL STATEMENT DATED SEPTEMBER 13, 2017 Rating: See RATINGS herein In the opinion of GluckWalrath LLP, Bond Counsel assuming continuing compliance with the provisions of the
More informationBeverly Hills Unified School District
Beverly Hills Unified School District Continuing Disclosure Annual Report Fiscal Year Ended June 30, 2015 Beverly Hills Unified School District 255 South Lasky Drive Beverly Hills, CA 90212 Disseminated
More information$14,910,000 TRACY UNIFIED SCHOOL DISTRICT (San Joaquin County, California) 2015 General Obligation Refunding Bonds
NEW ISSUE - FULL BOOK-ENTRY RATING: Moody s: Aa2 See RATING herein. In the opinion of Jones Hall, A Professional Law Corporation, San Francisco, California, Bond Counsel, subject, however to certain qualifications
More informationALCATEL ALENIA SPACE FRANCE
International Report Supplied on 22 MARCH 2006 Client Reference SALES Graydon Order Number 5223902 Identification Details ALCATEL ALENIA SPACE FRANCE 12 RUE DE LA BAUME 75008 PARIS Phone Number : 01.40.76.10.10
More informationNovember 2006 Examinations
November 2006 Examinations Managerial Level Paper P7 - Financial Accounting and Tax Principles Question Paper 2 Examiner s Brief Guide to the Paper 20 Examiner s Answers 21 The answers published here have
More informationCUSIP Numbers. * Retired as of the date of this report. January 31, 2016
City of Merced Community Facilities District No. 2006-1 (Moraga of Merced) $5,840,000 Special Tax Bonds, Series 2006 Continuing Disclosure Annual Report for Fiscal Year 2014-15 (per SEC Rule 15c2-12(b)(5))
More informationFoothill-De Anza Community College District
Foothill-De Anza Community College District Continuing Disclosure Filing For the Period Ending June 30, 2016 Prepared by Foothill-De Anza Community College District 12345 El Monte Road Los Altos Hills,
More informationPUBLIC UTILITY DISTRICT NO. 1 WHATCOM COUNTY, WASHINGTON $6,025,000 Limited Tax General Obligation Bonds, 2013
OFFICIAL STATEMENT DATED MAY 22, 2013 BANK QUALIFIED STANDARD & POOR S RATING: A+ NEW ISSUE BOOK ENTRY See Rating herein In the opinion of K&L Gates LLP, Bond Counsel, assuming compliance with certain
More informationBakersfield City School District
Bakersfield City School District CONTINUING DISCLOSURE REPORT FOR FISCAL YEAR ENDED JUNE 30, 2015 General Obligation Bonds 1. 2001 General Obligation Refunding Bonds 2. 2006 Election General Obligation
More informationPACIFIC CAPITAL FUNDS
Pacific Capital Tax-Free Securities Fund Semi-Annual Report Performance Data Credit Quality as of (as a percentage of total investments) Investment Style High-quality, intermediate-term, tax-exempt Investment
More informationKernville Union Elementary School District
Kernville Union Elementary School District Kern County, California General Obligation Bonds, Election of 2004 and Election of 2008 Certificates of Participation Continuing Disclosure Annual Report 2011
More informationMunicipal Secondary Market Disclosure Information Cover Sheet
Municipal Secondary Market Disclosure Information Cover Sheet This cover sheet should be sent with all submissions made to the Municipal Securities Rulemaking Board, Nationally Recognized Municipal Securities
More informationPRELIMINARY OFFICIAL STATEMENT DATED FEBRUARY 20, 2018
This Preliminary Official Statement and the information contained herein are subject to completion or amendment. These securities may not be sold, nor may offers to buy them be accepted, prior to the time
More informationPRELIMINARY OFFICIAL STATEMENT DATED OCTOBER 2, 2018
This Preliminary Official Statement and the information contained herein are subject to completion or amendment. These securities may not be sold, nor may offers to buy them be accepted, prior to the time
More information$16,355,000 COTATI-ROHNERT PARK UNIFIED SCHOOL DISTRICT (Sonoma County, California) 2010 General Obligation Refunding Bonds (Bank Qualified)
NEW ISSUE -- FULL BOOK-ENTRY BANK QUALIFIED RATING: Moody s: Aa3 See RATING herein. In the opinion of Jones Hall, A Professional Law Corporation, San Francisco, California, Bond Counsel, subject, however
More information$25,915,000 SANTA MARIA-BONITA SCHOOL DISTRICT 2013 Certificates of Participation (New School Construction Project)
NEW ISSUE FULL BOOK-ENTRY RATINGS: Standard & Poor s (Insured): AA Standard & Poor s (Underlying): A (See RATINGS herein) In the opinion of Orrick, Herrington & Sutcliffe LLP, Special Counsel to the District,
More information$5,000,000* KERMAN UNIFIED SCHOOL DISTRICT (Fresno County, California) General Obligation Bonds, Election of 2016, Series 2018 (Bank Qualified)
This Preliminary Official Statement and the information contained herein are subject to completion and amendment. Under no circumstances shall this Preliminary Official Statement constitute an offer to
More informationNetCard Systems P.O. Box 4517 Centennial, CO PAYER SPECIFICATION SHEET. Plan Information
NetCard Systems P.O. Box 4517 Centennial, CO 80112 PAYER SPECIFICATION SHEET Plan Information Payer Name: NetCard Systems Date: 12/01/12 Plan Name: NetCard Systems/Welldyne/RxWest BIN: 008878 PCN: CB8
More information$2,370,000 CITY OF BEAUMONT COMMUNITY FACILITIES DISTRICT NO SPECIAL TAX BONDS, 2018 SERIES A (IMPROVEMENT AREA NO. 7B)
NEW ISSUE BOOK-ENTRY-ONLY NO RATING In the opinion of Stradling Yocca Carlson & Rauth, a Professional Corporation, Newport Beach, California, Bond Counsel, subject to certain qualifications described in
More informationse BAH BUILD RMGMICA MUTUAL
NEW ISSUE BOOK ENTRY ONLY se BAH BUILD RMGMICA MUTUAL BUILD RMGMICA MUTUAL Piper Jaffray RATINGS: S&P: AA (Stable)(Insured) Moody s: A2 (Underlying) (See RATINGS herein) In the opinion of Bond Counsel,
More informationPart E Timing and quantifying rules. Subpart EA Matching rules: revenue account property, prepayments, and deferred payments
Income Tax Part E cl EA 1 Part E Timing and quantifying rules Subpart EA Matching rules: revenue account property, prepayments, and deferred payments Index EA 1 EA 2 EA 3 EA 4 Trading stock, livestock,
More informationANNUAL REPORT. Truckee Meadows Water Authority, Nevada
ANNUAL REPORT, Nevada Financial Information and Operating Data Pursuant to Amended SEC 15c2-12 June 30, 2016 BOARD OF DIRECTORS Geno Martini, Chairman Vaughn Hartung, Vice Chair Jenny Brekhus Naomi Duerr
More informationSuperStream Alternative File Format (SAFF)
SuperStream Alternative File Format (SAFF) Supplementary information for creating contributions data - Combined First State Super accumulation and defined benefit data This document contains additional
More informationNetCard Systems P.O. Box 4517 Centennial, Co PAYER SPECIFICATION SHEET. Plan Information
NetCard Systems P.O. Box 4517 Centennial, Co 80112 PAYER SPECIFICATION SHEET Plan Information Payer Name: NetCard Systems Date: 12/31/11 Plan Name: NetCard Systems/Welldyne/RxWest BIN: 008878 PCN: CB8
More information$98,770,000. Taxable Refunding Revenue Bonds, Series 2013
NEW ISSUE Book Entry Only RATING: Moody s: Aa2 (See MISCELLANEOUS - Rating herein) In the opinion of Bond Counsel, interest on the Series 2013 Bonds is exempt from present State of Georgia income taxation
More informationCountt of Fresno Vicki Crow, C.P.A. Auditor-Controller/Treasurer-Tax Collector
Countt of Fresno Vicki Crow, C.P.A. Auditor-Controller/Treasurer-Tax Collector January 9, 2014 TO: Taxing Agencies in County of Fresno SUBJECT: Schedule of Levies for Fiscal Year 2013-2014 Enclosed is
More informationCITY OF CHICO FY ANNUAL BUDGET
CITY OF CHICO FY2016-17 ANNUAL BUDGET BUDGET POLICIES CITY OF CHICO FY2016-17 ANNUAL BUDGET BUDGET POLICIES TABLE OF CONTENTS A. INTRODUCTION... BP-5 B. DEFINITIONS... BP-5 1. Appropriations (Operating
More informationSolvang School District
Solvang School District Continuing Disclosure Filing For the Period Ending June 30, 2014 Prepared by Solvang School District 565 Atterdag Road Solvang, CA 93463 Table of Contents A. Introduction... 1 B.
More informationRedevelopment and Financial Consulting 225 Holmfirth Court Phone: (916) Roseville CA FAX: (916) ANNUAL REPORT
Redevelopment and Financial Consulting 225 Holmfirth Court Phone: (916) 791-8958 Roseville CA 95661 FAX: (916) 791-9234 ANNUAL REPORT For 2008-09 Fiscal Year 1998 Tax Allocation Refunding Bonds Series
More informationRedevelopment and Financial Consulting 225 Holmfirth Court Phone: (916) Roseville CA FAX: (916) ANNUAL REPORT
FA FRASER & ASSOCIATES Redevelopment and Financial Consulting 225 Holmfirth Court Phone: (916) 791-8958 Roseville CA 95661 FAX: (916) 791-9234 ANNUAL REPORT 2016-17 Fiscal Year With Data for 2017-18 2011
More informationCongo RDC Towers S.A. (TowerCo) Audit report on the annual financial statements Financial Year closing on 31st December Date 3 rd July 2015
Congo RDC Towers S.A. (TowerCo) Audit report on the annual financial statements Financial Year closing on 31st December 214 Date 3 rd July 215 EY Building a better working world Congo RDC Towers S.A. «TowerCo»
More informationJ.J.B. HILLIARD, W.L. LYONS, LLC
NEW ISSUE Book Entry Only RATINGS (See RATINGS herein) Standard & Poor s: Insured: AA (stable outlook) Underlying: A (stable outlook) In the opinion of Barnes & Thornburg LLP, Indianapolis, Indiana, Bond
More informationGoldman, Sachs & Co.
Offering Circular Supplement (To Offering Circular Dated August 1, 2014) $1,202,681,599 Freddie Mac Multiclass Certificates, Series 4386 Offered Classes: REMIC Classes shown below and MACR Classes shown
More information$1,799, MCFARLAND UNIFIED SCHOOL DISTRICT (KERN COUNTY, CALIFORNIA) General Obligation Bonds Election of 2004, Series 2006 B
NEW ISSUE -- FULL BOOK-ENTRY BANK QUALIFIED RATING: Standard & Poor s: AAA See Rating herein In the opinion of Jones Hall, A Professional Law Corporation, San Francisco, California, Bond Counsel, subject,
More information