{
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    "item_count": 19,
    "counts_by_type": {
        "footer": 1,
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    "items": [
        {
            "id": "p59.1",
            "order": 1,
            "type": "header",
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            "text": "Dubuque County\nNotes to Financial Statements\nJune 30, 2023",
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        {
            "id": "p59.2",
            "order": 2,
            "type": "heading",
            "bbox": {
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            },
            "text": "Note 12 - Tax Abatements",
            "attrs": {
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            },
            "level": 3
        },
        {
            "id": "p59.3",
            "order": 3,
            "type": "text",
            "bbox": {
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            "text": "Governmental Accounting Standards Board Statement No. 77 defines tax abatements as a reduction in tax\nrevenues that results from an agreement between one or more governments and an individual or entity in\nwhich (a) one or more governments promise to forgo tax revenues to which they are otherwise entitled and (b)\nthe individual or entity promises to take a specific action after the agreement has been entered into that\ncontributes to economic development or otherwise benefits the governments or the citizens of those\ngovernments."
        },
        {
            "id": "p59.4",
            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 69.84,
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            },
            "text": "County Tax Abatements",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p59.5",
            "order": 5,
            "type": "text",
            "bbox": {
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            "text": "The County provides tax abatements for urban renewal and economic development projects with tax increment financing as provided for in Chapters 15A and 403 of the Code of Iowa. For these types of projects, the County enters into agreements with developers which require the County, after developers meet the terms of the agreements, to rebate a portion of the property tax paid by the developers, to pay the developers an economic development grant or to pay the developers a predetermined dollar amount. No other commitments were made by the County as part of these agreements."
        },
        {
            "id": "p59.6",
            "order": 6,
            "type": "text",
            "bbox": {
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            "text": "For the year ended June 30, 2023, the County abated $114,652 of property tax under the urban renewal and economic development projects."
        },
        {
            "id": "p59.7",
            "order": 7,
            "type": "heading",
            "bbox": {
                "l": 69.6,
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                "r": 221.28,
                "b": 372.24
            },
            "text": "Tax Abatement of Other Entities",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p59.8",
            "order": 8,
            "type": "text",
            "bbox": {
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                "r": 566.4,
                "b": 331.44
            },
            "text": "Property tax revenues of the County were reduced by the following amounts for the year ended June 30, 2023 under agreements entered into by the following entities:"
        },
        {
            "id": "p59.9",
            "order": 9,
            "type": "text",
            "bbox": {
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                "r": 152.64,
                "b": 305.04
            },
            "text": "Entity ___"
        },
        {
            "id": "p59.10",
            "order": 10,
            "type": "text",
            "bbox": {
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                "r": 148.8,
                "b": 282.72
            },
            "text": "City of Dubuque"
        },
        {
            "id": "p59.11",
            "order": 11,
            "type": "table",
            "bbox": {
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                "r": 571.2,
                "b": 268.8
            },
            "text": "",
            "attrs": {
                "block_label": "table",
                "n_rows": 2,
                "n_cols": 2,
                "integrity": {
                    "cells_checked": 4,
                    "cells_flagged": 0
                }
            },
            "children": [
                {
                    "id": "p59.11.1",
                    "order": 12,
                    "type": "table_cell",
                    "bbox": {
                        "l": 253.31885,
                        "t": 318.244726,
                        "r": 362.348041,
                        "b": 307.117526
                    },
                    "text": "Tax Abatement Program",
                    "attrs": {
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                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.11.2",
                    "order": 13,
                    "type": "table_cell",
                    "bbox": {
                        "l": 437.875237,
                        "t": 318.244726,
                        "r": 538.469077,
                        "b": 307.117526
                    },
                    "text": "Amount of Tax Abated",
                    "attrs": {
                        "row": 0,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.11.3",
                    "order": 14,
                    "type": "table_cell",
                    "bbox": {
                        "l": 227.06327,
                        "t": 293.945994,
                        "r": 358.592587,
                        "b": 270.701274
                    },
                    "text": "Urban renewal and economic development projects",
                    "attrs": {
                        "row": 1,
                        "col": 0,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                },
                {
                    "id": "p59.11.4",
                    "order": 15,
                    "type": "table_cell",
                    "bbox": {
                        "l": 528.379148,
                        "t": 281.828474,
                        "r": 564.718917,
                        "b": 270.701274
                    },
                    "text": "$ 474,261",
                    "attrs": {
                        "row": 1,
                        "col": 1,
                        "rowspan": 1,
                        "colspan": 1,
                        "bbox_refit": true
                    }
                }
            ]
        },
        {
            "id": "p59.12",
            "order": 16,
            "type": "heading",
            "bbox": {
                "l": 69.6,
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                "r": 253.2,
                "b": 228.24
            },
            "text": "Note 13 - Conduit Debt Obligations",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p59.13",
            "order": 17,
            "type": "text",
            "bbox": {
                "l": 68.64,
                "t": 213.12,
                "r": 571.68,
                "b": 118.56
            },
            "text": "From time to time, the County has issued Industrial Revenue Bonds to provide financial assistance to private sector entities for the acquisition and construction of industrial and commercial facilities deemed to be in the public interest. The bonds are secured by the property financed and are payable solely from payments received on the underlying mortgage loans. Upon repayment of the bonds, ownership of the acquired facilities transfers to the private-sector entity served by the bond issuance. Neither the County, the State, nor any political subdivision thereof is obligated in any manner for repayment of the bonds. Accordingly, the bonds are not reported as liabilities in the accompanying financial statements."
        },
        {
            "id": "p59.14",
            "order": 18,
            "type": "text",
            "bbox": {
                "l": 68.88,
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                "r": 541.44,
                "b": 79.44
            },
            "text": "At June 30, 2023 there were two series of Industrial Revenue Bonds outstanding with a principal amount payable of $9,944,945."
        },
        {
            "id": "p59.15",
            "order": 19,
            "type": "footer",
            "bbox": {
                "l": 563.76,
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                "b": 37.44
            },
            "text": "54",
            "attrs": {
                "block_label": "number"
            }
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
    }
}