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2016-082B
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Last modified
10/9/2016 1:29:35 AM
Creation date
7/7/2016 9:34:59 AM
Metadata
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Template:
Official Documents
Official Document Type
Report
Approved Date
06/07/2016
Control Number
2016-082B
Agenda Item Number
8.C.
Entity Name
CAFR
Subject
Comprehensive Annual Financial Report 2014-2015
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Indian River County, Florida <br /> Notes To Financial Statements <br /> Year Ended September 30, 2015 <br /> NOTE 12 -LONG-TERM LIABILITIES - Continued <br /> B. Primary Government- Continued <br /> Spring TrainingFacility Revenue Bonds - Continued <br /> Pledge of'Revenues - The principal and interest on the Series 2001 bonds will be payable from and <br /> secured by a first lien upon and pledge of the following, together with any investment income realized <br /> on any funds held under the Resolution, except the Cost of Issuance Account and the Rebate Fund: <br /> 1. Payments received by the County from the State of Florida pursuant to Section 212.20, Florida <br /> Statutes; and <br /> 2. The Fourth Cent Tourist Development Tax levied by the County in Ordinance No. 2000-029, enacted <br /> pursuant to Section 125.0104(3)(1), Florida Statutes; and <br /> 3. Eighty-six percent (86%) of the Local Government Half-Cent Sales Tax distributed to the County, <br /> pursuant to Chapter 218, Part VI, Florida Statutes. <br /> The foregoing are collectively referred to herein as the "pledged revenues". These revenue streams are <br /> pledged for the remaining term of the bonds and are listed on Schedule 25 in the statistical section. <br /> The Fourth Cent Tourist Development Tax and the Local Government Half-Cent Sales Tax pledged to <br /> the payment of debt service on the Series 2001 bonds are automatically released as a pledged revenue <br /> for the Series 2001 bonds immediately following the April 1, 2021 principal payment on the Series <br /> 2001 bonds. <br /> The current principal and interest payments of $852,375 represent nine percent of total pledged <br /> revenues. All three revenue sources totaled $8,535,683 for the current fiscal year. The County applied <br /> 100% of the state subsidy, 62% of the Fourth-Cent Tourist Tax, and none of the Half-Cent Sales Tax to <br /> the debt service payments. The total principal and interest remaining to be paid on the bonds is <br /> $10,148,500. <br /> Bonds Issued- At September 30,2015, Spring Training Facility Revenue Bonds consisted of the <br /> following: <br /> Interest Outstanding at <br /> Rates and September 30, <br /> Description Date Maturity Issue 2015 <br /> Spring Training Facility Revenue 3.30%-5.25% <br /> Bonds, Series 2001 4/1 and 10/1 2031 $ 16,810,000 $ 7,230,000 <br /> 84 <br />
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