S&P Global Ratings assigned its 'AA-' long-term rating to Johnson County Unified School District No. 231 (Gardner-Edgerton), Kan.'s series 2023 general obligation (GO) refunding bonds. At the same time, we affirmed our 'AA-' long-term rating on the district's outstanding GO debt. The outlook is stable. The bonds constitute GOs of the issuer, payable from ad valorem taxes, which may be levied without limitation. The bonds are being issued to refund a portion of the district's outstanding GO bonds, the series 2013-A bonds. Johnson County Unified School District No. 231 (Gardner-Edgerton) serves an estimated population of 29,000. The district is 37 miles southwest of downtown Kansas City, Mo., in the southwestern part of Johnson County with a small portion extending into
