The rating on West Hartford, Conn.'s bonds reflects: * An affluent, high-value residential tax base; * Access to the Hartford MSA; * Sound finances, strengthened by good financial management; and * A low debt burden. West Hartford (population nearly 60,000) is a 22 square mile town next to Hartford, the state's capital and its financial services center. Many of the executives and senior personnel in these services reside in West Hartford; as a consequence, wealth and income are far above national norms. Per capita effective buying income in 1995 was 139% of the MSA, 128% of the state, and 176% of the nation. Per capita market values likewise reflect the relative affluence, with values at $91,650 for fiscal 1998. West