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STANDARD <br />&POOR'S <br />Global Credit Portal <br />RatingsDirect® <br />Summary: <br />Louisville, Colorado; Sales Tax <br />Primary Credit Analyst: <br />an Carroll, San Francisco (1 ) 415 - 371 - 5060; ian _carroll ©standardandpoors.com <br />Secondary Credit Analyst: <br />Michael P Taylor, New York (1 ) 212 - 438 -1458; michael _taylor @standardandpoors.com <br />Table Of Contents <br />Rationale <br />Outlook <br />Related Criteria And Research <br />May 11,2010 <br />www. standardandpoors .com /ratingsdirect <br />21 <br />