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2013 2014 2015 2016 <br />Net (expense) revenue <br />Governmental activities (3,807,283)$ (1,912,101)$ (404,885)$ (3,400,424)$ <br />Business-type activities 1,006,059 918,978 870,486 1,230,351 <br />Total primary government (2,801,224)$ (993,123)$ 465,601$ (2,170,073)$ <br />General revenues and other changes in <br /> net position <br />Governmental activities <br />Taxes <br />Property taxes 3,094,036$ 3,182,331$ 3,191,426$ 3,278,287$ <br />Tax increment collections 466,280 565,422 697,898 242,544 <br />Franchise taxes 96,820 103,711 72,837 132,548 <br />Unrestricted grants and contributions – – – – <br />Unrestricted investment earnings (charges)(168,071) 450,261 245,540 155,191 <br />Gain on sale of capital assets – – – – <br />Transfers 230,765 230,765 230,765 230,765 <br />Total governmental activities 3,719,830 4,532,490 4,438,466 4,039,335 <br />Business-type activities <br />Investment earnings (charges)(24,361) 54,360 35,857 17,835 <br />Transfers (230,765) (230,765) (230,765) (230,765) <br />Total business-type activities (255,126) (176,405) (194,908) (212,930) <br />Total primary government 3,464,704$ 4,356,085$ 4,243,558$ 3,826,405$ <br />Change in net position <br />Governmental activities (87,453)$ 2,620,389$ 4,033,581$ 638,911$ <br />Business-type activities 750,933 742,573 675,578 1,017,421 <br />Total primary government 663,480$ 3,362,962$ 4,709,159$ 1,656,332$ <br />Fiscal Year <br />CITY OF ARDEN HILLS <br />Changes in Net Position <br />Last Ten Fiscal Years (continued) <br />(Accrual Basis of Accounting) <br />-74-