The rating on West Hartford, Conn.'s bonds reflects the city's: * Affluent residential tax base where valuation continues to expand; * Employment access to the Hartford, Conn. MSA; * Sustained sound finances; and * Low debt burden and prudent capital plan. West Hartford is a town of nearly 60,000 next to Hartford, the state's capital and its financial services center. Proximity to the employment base of Hartford has a positive impact on per capita income levels that are 26% greater than the state average and over 1.5 times the national average. The largely residential taxpayer base, which totals $5.5 billion in 1998, has held its value during the regional recession of the early 1990s. Per capita market values of taxable
