Summary: Hancock County, Ohio; General Obligation Feb 13

Standard & Poors, February 2013

Abstract
Standard & Poor's Ratings Services assigned its 'AA-' long-term rating to Hancock County, Ohio's series 2013 general obligation (GO) limited-tax various purpose improvement refunding bonds. At the same time we affirmed our 'AA-' long-term rating and SPUR on the county's previously issued GO debt. The outlook is stable. The rating reflects our opinion of the county's: Diverse employment base that provides support to a wide geographic area, Good income levels and strong wealth as measured by market value per capita, Very strong financial reserves coupled with taxing flexibility, and Low overall debt burden. Partly offsetting these factors, in our view, are the county's standard management practices. The bonds are secured by the county's limited-tax GO pledge. Proceeds from the series...

Companies mentioned in this report are:
- Hancock Cnty

Action: New Rating
Action: Outlook: Stable

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This product consists of a Summary Analysis: Bi-annual (at least). An abbreviated analysis containing Standard & Poor's issuer credit ratings as of the time the article was published. The analysis includes a rating rationale - the basis on which the rating was assigned - and an outlook section if the issuer is not on CreditWatch. Financial statistics are not included.

- Hancock Cnty

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