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Final ACFR
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Annual Comprehensive Financial Report
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2023
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Final ACFR
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City of Ramsey <br />Direct and Overlapping Governmental Activities Debt <br />As of December 31, 2023 <br />Estimated <br />Estimated Share of <br />Debt Percentage Overlapping <br />Governmental Unit Outstanding Applicable(1)Debt <br />Debt repaid with property taxes: <br /> Anoka County $39,760,000 7.82%$3,109,232 <br /> ISD No. 11, Anoka-Hennepin 238,210,000 10.42%24,821,482 <br /> ISD No. 728, Elk River 285,730,000 3.44%9,829,112 <br /> Metropolitan Council 238,225,000 0.76%1,810,510 <br />Subtotal, overlapping debt 39,570,337 <br />City of Ramsey direct debt 43,074,612 100.00%43,074,612 <br />Total direct and overlapping debt $82,644,949 <br />Note: Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the city. <br /> This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne <br /> by the residents and businesses of the City of Ramsey. This process recognizes that, when considering <br /> the government's ability to issue and repay long-term debt, the entire debt burden borne by the residents <br /> and businesses should be taken into account. However, this does not imply that every taxpayer is a <br /> resident, and therefore responsible for repaying the debt, of each overlapping government. <br />(1) The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable <br /> percentages were estimated by determining the portion of the county's taxable assessed value that is within <br /> the city's boundaries and dividing it by the county's total taxable assessed value. <br /> <br />Sources: Assessed value data used to estimate applicable percentages provided by the County Board of Equali- <br /> zation and Assessment. Debt outstanding data provided by the county. <br />150
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