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2020 Annual Information Statement

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2020 Annual Information Statement COUNTY OF CUYAHOGA, OHIO 2020 ANNUAL INFORMATIONAL STATEMENT IN CONNECTION WITH OBLIGATIONS OF THE COUNTY CUSIP NOs. 232237 23223P 23225P 232263 232287 23227E Questions regarding information contained in this Annual Informational Statement should be directed to Walter Parfejewiec, Office of Budget and Management, 2079 East 9th Street, Cleveland, Ohio 44115. The date of this Annual Informational Statement is March 31, 2020. Cuyahoga County AIS - 1 REGARDING THIS ANNUAL INFORMATIONAL STATEMENT The information and expressions of opinion in this Annual Informational Statement are subject to change without notice, and the delivery of this Annual Informational Statement shall not, under any circumstances, give rise to any implication that there has been no change in the affairs of the County since its date. TABLE OF CONTENTS INTRODUCTORY STATEMENT ................................................................................................. 1 THE COUNTY ......................................................................................................................... 2 General Information ................................................................................................................. 2 Organization and Major Offices ............................................................................................... 3 Government Structure ......................................................................................................... 3 County Executive ................................................................................................................ 3 County Council ................................................................................................................... 4 County Budget Commission ............................................................................................... 4 County Audit Committee .................................................................................................... 4 County Department of Development .................................................................................. 5 County Personnel Review Commission.............................................................................. 5 Financial Management ........................................................................................................ 5 Management of County Facilities ....................................................................................... 5 Boards and Commissions .................................................................................................... 5 Certain County Officials ........................................................................................................... 7 Fiscal Officer .............................................................................................................................. 8 Treasurer ................................................................................................................................... 8 County Personnel ..................................................................................................................... 8 Pension Obligations .................................................................................................................. 9 County Services and Responsibilities .................................................................................... 10 Social Services .................................................................................................................. 10 Health and Safety .............................................................................................................. 12 Public Safety and Justice Services .................................................................................... 13 Arts and Culture ................................................................................................................ 14 County Facilities, Utility and Other Enterprises .................................................................... 16 PROPERTY VALUES AND TAXATION ..................................................................................... 18 Assessed Valuation ................................................................................................................. 18 Largest Assessed Values ......................................................................................................... 19 Largest Taxpayers ................................................................................................................... 20 TAX TABLE A ........................................................................................................................ 22 Cuyahoga County AIS - 2 TAX TABLE B ........................................................................................................................ 26 Collections .............................................................................................................................. 27 AD VALOREM REAL PROPERTY AND PUBLIC UTILITY TAXES .................................................. 27 Delinquency Procedures ........................................................................................................ 28 Permissive Taxes ..................................................................................................................... 28 COUNTY ECONOMIC AND DEMOGRAPHIC INFORMATION .................................................... 29 Population .............................................................................................................................. 31 Unemployment ....................................................................................................................... 32 Personal Income ..................................................................................................................... 32 Largest Employers .................................................................................................................. 33 Corporate Headquarters ........................................................................................................ 34 Home Values and Housing Units ............................................................................................ 34 Utilities, Energy and Water Resources .................................................................................. 35 Solid Waste Management ...................................................................................................... 36 FINANCIAL MATTERS ........................................................................................................... 37 Introduction ............................................................................................................................ 37 Budgeting, Tax Levy and Appropriations Procedures ........................................................... 38 Financial Reports and Examinations of Accounts ................................................................. 39 Investment and Management of County Funds .................................................................... 40 General Fund and Financial Outlook ..................................................................................... 42 Sales and Use Tax ................................................................................................................... 45 Local Government Fund ......................................................................................................... 46 Property Taxes ........................................................................................................................ 47 General Fund Receipts From Ad Valorem Property Taxes .................................................... 48 OTHER GENERAL FUND REVENUE SOURCES ......................................................................... 49 Nontax Revenues .................................................................................................................... 49 Health and Human Services Levy Fund ................................................................................. 49 COUNTY DEBT AND OTHER LONG-TERM OBLIGATIONS ........................................................ 50 Statutory Debt Limitations Generally .................................................................................... 51 Direct Debt Limitations .................................................................................................... 52 Indirect Debt Limitation ................................................................................................... 53 County General Obligation Debt Currently Outstanding ...................................................... 55 Security for General Obligation Debt .................................................................................... 57 Unvoted Bonds.................................................................................................................. 57 Voted Bonds. ..................................................................................................................... 57 BANs................................................................................................................................. 57 Sales Tax Revenue Bonds ....................................................................................................... 58 Nontax Revenue Obligations ................................................................................................. 59 Economic Development Guaranty
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