Office of the Chief Financial Officer

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Debt Management

The District issues general obligation bonds to pay the costs of acquiring or developing capital projects and to refund outstanding indebtedness. The Office of Finance and Treasury's Debt Management Unit handles the issuance of these bonds.

The District's general obligation bonds are backed by the full faith and credit of the District and are secured by the District's semi-annual collection of special real property taxes, which represent a specific percentage of the District's overall real property taxes. The interest earnings on these bonds are free from federal income taxation.

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