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Taxing Jurisdiction <br />CITY OF PARIS, TEXAS <br />Direct and Overlapping <br />Governmental Activities Debt <br />September 30, 2021 <br />Unaudited <br />Table I I <br />General <br />Percent <br />Amount <br />Obligation <br />Applicable <br />Applicable <br />Bonded Debt <br />to <br />to <br />Outstanding <br />Government <br />Government <br />Lamar County $ 6,705,000 62.75% $ 4,207,387 <br />Paris Independent School District 42,350,000 49.30 20,878,550 <br />Chisum Independent School District 26,130,000 47.75 12,477,075 <br />North Lamar Independent School District - 58.23 - <br />Subtotal Overlapping Debt 75,185,000 37,563,012 <br />City of Paris (includes General Obligation Debt and Capital Leases) 13,577,453 100.00 13,577,453 <br />Total Direct and Overlapping Debt <br />Per Capita Direct and Overlapping Funded Debt <br />$ 88,762,453 <br />3,627 <br />Sources: Outstanding debt and applicable percentages provided by each governmental unit. <br />$ 51,140,465_ <br />Note: Overlapping governments are those that coincide, at least in part, with geographic boundaries of the City. <br />This schedule estimates the portion of the outstanding debt of those overlapping governments that is home <br />by the property taxpayers of the City of Paris. This process recognizes that, when considering the <br />government's ability to issue and repay long-term debt, the entire debt burden borne by the property <br />taxpayers should be taken into account. However, this does not imply that every taxpayer is a resident, <br />and therefore responsible for repaying the debt, of each overlapping government. <br />104 <br />2,089 <br />