| Governmental Activities | Business-Type Activities | Total |
|---|
| Deferred Inflows of Resources | | | |
|---|
| Deferred Property Tax Revenue | $ 33,991,225 | $ - | $ 33,991,225 |
|---|
| Deferred Items Related to Leases | 208,153 | - | 208,153 |
|---|
| Pension Related Deferred Inflows | 12,941,555 | 3,954,237 | 16,895,792 |
|---|
| OPEB Related Deferred Inflows | 290,008 | 118,041 | 408,049 |
|---|
| Total deferred inflows of resources | 47,430,941 | 4,072,278 | 51,503,219 |
|---|
| Net Position | | | |
|---|
| Net Investment in Capital Assets | 135,238,024 | - | 135,238,024 |
|---|
| Restricted For | | | |
|---|
| Supplemental levy purposes | 6,437,803 | - | 6,437,803 |
|---|
| Secondary roads purposes | 10,083,819 | - | 10,083,819 |
|---|
| Economic development | 865,309 | - | 865,309 |
|---|
| Debt service | 1,154,616 | - | 1,154,616 |
|---|
| Capital projects | 7,732,598 | - | 7,732,598 |
|---|
| Other purposes | 1,596,753 | - | 1,596,753 |
|---|
| Unrestricted (Deficit) | 10,366,803 | (1,772,122) | 8,594,681 |
|---|
| Total net position (deficit) | $ 173,475,725 | $ (1,772,122) | $ 171,703,603 |
|---|