| Governmental Activities | Business-Type Activities | Total |
|---|
| Deferred Inflows of Resources | | | |
|---|
| Deferred Property Tax Revenue | $ 35,438,458 | $ - | $ 35,438,458 |
|---|
| Deferred Items Related to Leases | 196,344 | - | 196,344 |
|---|
| Pension Related Deferred Inflows | 1,586,027 | 452,928 | 2,038,955 |
|---|
| OPEB Related Deferred Inflows | 658,920 | 255,419 | 914,339 |
|---|
| Total deferred inflows of resources | 37,879,749 | 708,347 | 38,588,096 |
|---|
| Net Position | | | |
|---|
| Net Investment in Capital Assets | 151,199,286 | - | 151,199,286 |
|---|
| Restricted For | | | |
|---|
| Supplemental levy purposes | 4,691,118 | - | 4,691,118 |
|---|
| Secondary roads purposes | 5,626,187 | - | 5,626,187 |
|---|
| Economic development | 869,513 | - | 869,513 |
|---|
| Debt service | 1,206,755 | - | 1,206,755 |
|---|
| Capital projects | 6,992,911 | - | 6,992,911 |
|---|
| Other purposes | 1,714,110 | - | 1,714,110 |
|---|
| Unrestricted (Deficit) | 19,846,689 | (1,094,376) | 18,752,313 |
|---|
| Total net position (deficit) | $ 192,146,569 | $ (1,094,376) | $ 191,052,193 |
|---|
17