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5. Assumptions 17 Many assumptions were utilized to prepare the projections and analysis as included within this report.  Fund balances shown are based on amounts as provided for December 31, 2018.  Pay 2019 tax increment revenues are based upon tax increment calculations, assuming 100% collections, as provided by Ramsey County property tax records.  Pay 2020 preliminary projections are based upon assumed tax increment calculations, assuming 100% collections, as provided by Ramsey County property tax records.  Projected revenues do not account for additional development or inflation of existing values.  Projected revenues also do not account for decreases or increases in the tax rate or inflationary changes on taxable value.  Interest revenue is projected individually for each district based on beginning fund balance assuming 1% rate.  Interfund loan interest payments are based on individual district assumptions that include 4% of unpaid principal balance.