Report title: Summary: Santa Fe, New Mexico; Sales Tax
from S&P Credit Research
published Sep 19, 2008

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Standard&Poor's Ratings Services raised its standard long-term rating and underlying rating (SPUR) on Santa Fe, N.M.'s previously issued senior-lien gross receipts tax (GRT) debt to 'AA+' from 'AA'. At the same time, Standard&Poor's raised its SPUR to 'AA' from 'AA-' on the city's series 2006C subordinate-lien GRT/wastewater improvement revenue bonds and parity series 2005 municipal recreation complex net revenue/subordinate-lien GRT revenue refunding bonds. Standard&Poor's also assigned its 'AA+' standard long-term rating, and stable outlook, to Santa Fe's series 2008B senior-lien GRT refunding revenue bonds. The upgrade on the GRT debt is based on Santa Fe's consistently strong debt service coverage (DSC) levels, in our opinion, and the city's dependence on pledged revenue for general

Report Type: Summary
Issuer: Santa Fe
Sector: Global Issuers, Public Finance
Country: United States
Region: United States
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