Standard&Poor's Ratings Services assigned its 'AAA' long-term rating to Naperville, Ill.'s series 2011A taxable general obligation (GO) bonds and series 2011B GO bonds. We also affirmed our 'AAA' long-term rating on the city's previously issued GO debt. The outlook is stable. The rating reflects our view of the city's: Participation in the deep and diverse Chicago metropolitan area economy; Large, well-diversified tax base that features a substantial corporate presence; Very strong income levels and extremely strong market value per capita; Very strong financial position with strong managerial practices; and Low overall debt burden as a percentage of market value, even when accounting for future debt plans. The series 2011A and 2011B bonds are general obligations of the city
