b"City of DoverTuscarawas County, OhioComputation of Direct and Overlapping Debt Attributable to Governmental ActivitiesDecember 31, 2019Debt Overlapping Amount ofAttributable to Percentage Direct andGovernmental Applicable to OverlappingActivities Dover (1) DebtDirect Debt: City of Dover General Obligation Bonds$1,806,538 100.00 % $1,806,538OPWC Loans40,688 100.00 40,688Capital Lease 2,795 100.00 2,795Total Direct Debt1,850,021 1,850,021Overlapping Debt:Payable from Property Taxes Dover City School District Bonds24,999,941 69.06 17,264,959Tuscarawas County General Obligation Bonds717,865 13.33 95,691Payable from Other Sources Dover City School District Lease Purchase28,329 69.06 19,564Dover City School District Capital Lease68,692 69.06 47,439Total Overlapping Debt25,814,827 17,427,653Total$27,664,848 $19,277,674Source:Tuscarawas County, Ohio; County Auditor(1)Overlapping percentages were calculated by dividing each overlapping subdivision's assessed valuation within the City by the subdivision's total assessed valuation.- S21 -"