b'City of Dover Tuscarawas County, Ohio Notes to the Basic Financial Statements For the Year Ended December 31, 2018 Note 8Tax AbatementsAsofDecember31,2018,theCityprovidestaxabatementsthroughEnterpriseZoneTaxExemptions.Pursuant to Ohio Revised Code Chapter 5709, the City established an Enterprise Zone to provide property tax abatements to encourage new investment and job creation or retention.Abatements are obtained through application by the property owner, including annual verification that the improvements have been made and job commitments have been fulfilled, and equal up to 100 percent of the increase in assessed value resulting from the improvement.The amount of the abatement is a reduction of the taxable assessed valuation thus reducing the recipients tax bill.If a property owner does not meet at least 75 percent of the job creation or retention commitment during any three-year period, the property owner can be required to repay the tax benefitsreceivedduringthatthree-yearperiodbasedontheenterprisezoneagreement.TheCityalso contracts with the overlapping school districts for payments in lieu of taxes when required by Ohio Revised Code.The Citys 2018 taxes abated under enterprise zone tax exemptions amounted to $15,367. Note 9Internal ActivityInterfund TransfersDuring 2018, the City transferred $300,000 of the kilowatt per hour tax from the general fund to the electric enterprise fund as allowed by State statute.Internal BalancesChange in Proportionate ShareThe City uses an internal proportionate share to allocate its net pension liability and corresponding deferred outflows/inflows of resources and pension expense to its various funds.This allocation creates a change in internal proportionate share.The effects of the internal proportionate share are eliminated from the pension deferredoutflows/inflowsofresourcesinthegovernmentalandbusiness-typeactivitiescolumnsofthe statementofnetposition,exceptforanynetresidualamountsbetweengovernmentalandbusiness-type activities.These residual amounts are eliminated in the total column of the entity wide statement of net position, thus allowing the total column to present the change in proportionate share for the City as a whole.Eliminations made in the business-type activities column totaled $39,481 and include deferred outflows of resources related to pension for the sewer, electric, and water enterprise funds in the amounts of $2,967, $33,527,and$2,987,respectively,anddeferredinflowsofresourcesrelatedtopensionforthesewer, electric, and water enterprise funds in the amounts of $6,355, $5,954, and $27,172, respectively. Eliminationsmadeinthetotalcolumnoftheentitywidestatementofnetpositiontotaled$20,966and includedeferredoutflowsofresourcesrelatedtopensionforthebusiness-typeactivities(relatedtothe electric enterprise fund) and the governmental activities in the amounts of $15,106 and $5,860, respectively, and deferred inflows of resources related to pension for the governmental activities and the business-type activities (related to the electric enterprise fund) in the amounts of $15,106 and $5,860, respectively. - 47 48 -'