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<br />'DIU OjfIeial SUuemenl dou '"" corudtIM /lit oJ!er ro ,eU BontU III fJIfY JurWicdort 10 fJIfY pm(J/11D whom " " II1IlmvJiIIID IfUIke INCh oJler III lid <br />jurlMUcli01l. No tlealer. ,iIlmruIn. Dr any other perrort laos been autIIorlw 10 live any Ittformadort or rrud:e any repn,DtIf1Iiort. OIlIer dIatt lIwIe cOftUllne4 <br />Mrdn. III connecliort with die ole",., oJdtue 1I<<uII. and 1/ ,Iven or 1Mtle. nICIa biformadon or repre,t1II8IIoft mun MI be relle411J'Oft. 1M 11ffotmall0tl <br />and expreufOM oj opinion Mrdn IU'f IUbJect to clum,e wltIwuI notice and M1l11er the delivery oj"'" OjJicUzl SUuemenlnor fJlfYlII1e IMtle Mrell1lller ,Itall. <br />untler fJIfY eire_illite". create any ImpUcadort that lllere 1ta.r been no clum,e III die 46airr oJ die Qty l'Ince tile date Mreof. <br /> <br />TABLE OF CONTENTS <br /> <br />OmCIAL STATEMENI' <br /> <br />ne.cription of1bc CenifiClltel . , , , , . , , . . , . . . . . . . . . . , . . , . . , . , , , . . . . , . , , , , , , . . , , , . . , . . . , , , , . <br /> <br />CITY ADlIDNISTRATION ., . . . . , . . , . . , . . . . . . . . . . . . , , . , , . . . . , . , . . , . . , , . . , . , . . . . . . . . . , , . , . . . " 3 <br />Blcc.:tcd Ofticiall . , . . . . . , , . . , . . , , . . . . , . . . . , , . , , . . . . . . . . . . . , . . , . . . . . . . . , . . . . . , , . , , , . " 3 <br />AppointcdOfticiall ,.."..,..."...,..............,..........,..........".......".. 3 <br />CollllUltaDtlaodAdvilon ,.,.................,.......,.........,...........,........... 3 <br /> <br />SELECTED DATA FROM THE OmCIAL STATEMENT. . , . , . . . . . . , . . . . . . , . . . . . . , , . . . . . . . . . . . . . . . , . " 4 <br /> <br />BOND INFORMATION . . . . , . . . . . . . . . . . . . . , . , . . . . . , . . , . . . . . , , . , , . . . . . . . . . , , . . . . . . . . . , . , , . . ., 5 <br />Aulhority forllluaoco ....",.,........,...,.,..,.,........"..,........,........,..,. 5 <br />$cc;urity for Boad. . . . . . . . , . . . . . . . . . . , . , . . . . , . . . . . . . . . , , . . . . . . , . . , . . . . . . . . . . . . . , . , . , ,. 5 <br />Redemption of Bond. . . , . , . . . . . . . , . . . , . , . . . . . . . . . . . . , . . . . , . . . . . . . . . . . . . . . . . . . . . , , . . . .. 5 <br />PayinJ A,ellURc,uuar . , , . , , . , . . , . , . . , . , . . . . . . . . , , . , . . . . . . . , . . . . . . , , . . , . . , . . . . , . , . . , " 5 <br />TraDlfer, ExchaDJCand RcJiatration ...,...........,......,.,....,....."...",..,......... S <br />Limitation on Tranafer of Bond. CaUed for Redemption .......................".........,........ 6 <br /> <br />RccordDatcforIntcrcatPaymcat ,.,.,.......,....,.....,......".......,.,.....,.,.."... 6 <br />Uac of Bond Proceed. .,..,.........,..,.....,......,.",.......,.,...........,.,..". 6 <br />Source. and Ute. of Fund. ....,..,..,..........................................,..,.", 6 <br /> <br />TAX INFORMATION ..,....,..,......,..... , . . . , , , . . . , . . . . , , , . . . . . . , , . . , . . , , , . , . , . , . . . . . , . 7 <br />Ad Valorem Tax Law ......................,......."......"...,.,.,."...,....,..,. 7 <br />Valuation, Exemptiona aod Debt ObligatioDl ..........................,........,......,...,... 8 <br />Taxable AncIlCd ValuatioDl by Cate,ory ,............................,....'.........,.....". 9 <br />Valuation aod Funclcd Debt Hillory ........ . . . . . . . . . . . . . . , . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . ,. 10 <br />Tax Rate, Levy and Collcc.:tion Hiatory . . . . , . . . . . . . , . . . . , . . , . . . . . . . . . . . . . . , . . . . . . . . . . . . . . , . .. 10 <br />Ten Lal'ieat Taxpayen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . .. 11 <br />Tax Rate Limitation. . , . ., ,.. . . .. . . . . . . . . . . . " . .. . . ..... . .. .. ... ,. . . ... . , .. .. , . . .. . ... 11 <br />Ancaacd Val~~oJ?l' Tax Rate., Outltanding Debt and Authoriud But UmllUed Bond. of Overlapping Taxina <br /> <br />Junad,ctioDl . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . ., 12 <br /> <br />DEBT INFORMATION ..................................................,.........,........ 13 <br />Eatimated Direct and Overlappm, Funded Debt Payable From Ad Valorem Taxe. .,..........,....,...,..... 14 <br /> <br />Intereat and Sinkinr Fund Budget Projcc.:tion . . . . . . . . . . . . . . , . . , . . . , . . . . . . . , . . . . . . . . . . , . . . . . . . . .. 14 <br />Computation of Sclf-Supportina Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . , . . . . . . . .. 14 <br />Authoriud General Obli&ation Bond. " . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . , . . . . . ., 15 <br />Anticipated lnuance of General Obligation Debt .. , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 <br />FundcdDebtLimitation ......................,........................................ 15 <br />Other Obligatioaa .........,........ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 15 <br />Pcnaion Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , , . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . .. 15 <br /> <br />FlNANCIAL INFORMATION . . , . . . . , . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . , . . . . . .. Hi <br />General Fund Revenuel and Expenditure Hiatory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . " 16 <br />Municipal Salea Tax Hiatory .,..,...........,..........................,.......,........ 17 <br />F'mancial Administration . . . . . . . . . . . . , . . . , . . . . , . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 17 <br />F'lDIJ1Cial PoIicie. ..........,..................,............,...,..................... 17 <br /> <br />OTHER RELEVANT INFORMATION .... . . . . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . .. 19 <br />Ratiaas . . . , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . , , . . . . . . . . . . ,. 19 <br />Tax ExempdoD . . , , . . . . . , . . . . . , . . . , . . . . , . . . . . . . . . . . . . . . . , . . . , . . . . . , . . . . . , . . . . . . . . . .. 19 <br />T~ A~ountiDtTreatmcllt ofDiacOUJlt Booda . . . . . . , . . . . . . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . . , , .. 19 <br />LitiJatiOD ......................................."......................,.....,.. 20 <br />RcpatrationandQua1i&ationofBoodaforSalc .....,...............,........,....,.,..,.....,. 20 <br />LcpllnveatmeDtl and EIiJ1'bility to Secure Public Funda in TeD' ... . . . . . . . , . . . . . . . . . . . . , . . . . . . , . . . . " 20 <br /> <br />Lep] Opiniolllaod No-Litigation Cenificatc .................................,....,........,.. 20 <br />Authenticity ofF'lDIJ1CiaI Data and Other InformatiOll . . . . . , . . . . . . . . . . . . . . . . . . . . . . , . . . . , . . . , . . . . . .. 21 <br />F'lDIJ1Cial Adviaor .,.,...,.........,................................,.....,....,..,.. 21 <br />Certification oCtbe Official Statemcllt . . , . . . . . . . . . . . . . . . . . . . . . . . . , . . . . . . , . . . . , . , . . , . , . . . . . . ,. 21 <br /> <br />APPENDICES <br /> <br />GcDerallnformationRcJardiDa1bc Diatrict ...,................,............................,. A <br />Exurptl from 1bc City of San MIrCOI, TeltU Anuual F'lDIJ1CiaI Rcpcxt .. , . . . . . . . . . . . . . . . . . . . . . . . . . , . . , .. B <br /> <br />Form of Bond Counrel'. Opinioa ........"...................,.,........,...,......,...,. C <br /> <br />The cover pap heROf, 1bia PIJC, the appendices included herein and any addenda, auppkmem << amcDdmcllt hereto, are part of tbo Oftkial <br />Slatemcm. <br /> <br />2 <br />