The 'A-' rating on Goshen Redevelopment Commission, Ind.'s redevelopment district bonds series 2006, issued for Goshen, reflects the following: An expanding manufacturing employment base; Access to Elkhart, Ind.'s diverse employment base; Below-average unemployment; and Adequate financial operations. Below-average income levels and a high overall net debt burden temper these credit strengths. Incremental real property tax revenues from three economic development areas are pledged to pay debt service on the bonds. To the extent tax increment revenues are insufficient, a special benefits tax (an ad valorem property tax) will be levied, subject to the new Indiana "circuit breaker" legislation, on all taxable property within the Goshen Redevelopment District, which is coterminous with the city of Goshen (see section titled "Circuit Breaker