WEST VILLAGES IMPROVEMENT DISTRICT

CITY OF NORTH PORT SARASOTA COUNTY LANDOWNERS’ MEETING & ELECTION & REGULAR BOARD MEETING
JUNE 18, 2025
1:00 P.M.

Special District Services, Inc.
The Oaks Center 2501A Burns Road
Palm Beach Gardens, FL 33410

www.westvillagesid.org 561.630.4922 Telephone 877.SDS.4922 Toll Free 561.630.4923 Facsimile

AGENDA
WEST VILLAGES IMPROVEMENT DISTRICT
Chambers Room – City of North Port 4970 City Hall Boulevard North Port, Florida 34286
LANDOWNERS’ MEETING & ELECTION
June 18, 2025
1:00 p.m.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Election of Chair for Landowners Meeting
Election of Secretary for Landowners’ Meeting
Approval of Minutes
June 28, 2024 Landowners’ Meeting Minutes…	Page 2
Election of Supervisors…	Page 4
Determine Number of Voting Units Represented or Assigned by Proxy
Casting of Ballots
Ballot Tabulation and Result
Certification of the Results
Landowners’ Comments
Adjourn

Publication Date 2025-05-29

Subcategory Miscellaneous Notices

NOTICE OF LANDOWNERS MEETING AND ELECTION AND MEETING OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT
Notice is hereby given to the public and all landowners within West Villages Improvement District (District) the location of which is located in the City of North Port and Sarasota County, Florida, advising that a meeting of landowners will be held for the purpose of electing two (2) persons to the Districts Board of Supervisors (Board, and individually, Supervisor). Immediately following the landowners meeting there will be convened a meeting of the Board for the purpose of considering certain matters of the Board to include election of certain District officers, and other such business which may properly come before the Board.
DATE: June 18, 2025
TIME: 1:00 P.M.
PLACE: Chambers of the City of North Port 4970 City Hall Boulevard
North Port, Florida 34286
Each landowner may vote in person or by written proxy. Proxy forms may be obtained upon request at the office of the District Manager, 12260 Everglow Drive, #A3, North Port, Florida 34293, Ph: (941) 244-2703 (District Managers Office). At said meeting each landowner or his or her proxy shall be entitled to cast one vote per acre of land, or fractional portion thereof, owned by him or her and located within the District for each person to be elected to the position of Supervisor. A fraction of an acre shall be treated as one acre, entitling the landowner to one vote with respect thereto. Platted lots shall be counted individually and rounded up to the nearest whole acre. At the landowners meeting the landowners shall select a person to serve as the meeting chair and who shall conduct the meeting.
The landowners meeting and the Board meeting are open to the public and will be conducted in accordance with the provisions of Florida law. One or both of the meetings may be continued to a date, time, and place to be specified on the record at such meeting. A copy of the agenda for these meetings may be obtained from the District Managers Office. There may be an occasion where one or more supervisors will participate by telephone.
Any person requiring special accommodations to participate in these meetings is asked to contact the District Managers Office, at least 48 hours before the hearing. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Managers Office.
A person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that such person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which the appeal is to be based.
William Crosley, District Manager WEST VILLAGES IMPROVEMENT DISTRICT
www.westvillagesid.org
PUB: Sarasota Herald Tribune 05/22/25 & 05/29/25 #11323401

Page 1

WEST VILLAGES IMPROVEMENT DISTRICT LANDOWNERS’ MEETING
JUNE 28, 2024

CALL TO ORDER
The June 28, 2024, Landowners’ Meeting of the West Villages Improvement District (“WVID” or the “District”) was called to order at 11:08 a.m. in the Chambers Room of the City of North Port located at 4970 City Hall Boulevard, North Port, Florida 34286.

PROOF OF PUBLICATION
Proof of publication was presented that showed that notice of the Landowners’ Meeting had been published in the Sarasota Herald-Tribune on June 14, 2024, and June 21, 2024, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of the following Supervisors constituted a quorum and it was in order to proceed with the meeting:

Supervisor	John Luczynski	Present	
Supervisor	Steve Lewis	Present	
Supervisor	Tom Buckley	Present	
Supervisor	Christine Masney	Present	
Supervisor	John Meisel	Present	

Staff members in attendance were:

District Manager	William Crosley	Special District Services, Inc.	
District Counsel	Lindsay Whelan & Michael Eckert	Kutak Rock	
District Engineer	Giacomo Licari	Dewberry	
Operations’ Manager	Ryan Johanneman	Special District Services, Inc	

ELECTION OF CHAIR FOR LANDOWNERS’ MEETING

A MOTION was made by Mr. Lewis, seconded by Ms. Masney and passed unanimously electing John Luczynski as Chairman for the Landowners’ Meeting.

ELECTION OF SECRETARY FOR LANDOWNERS’ MEETING

A MOTION was made by Mr. Lewis, seconded by Ms. Masney and passed unanimously electing William Crosley as Secretary for the Landowners’ Meeting.

APPROVAL OF MINUTES

June 27, 2023, Landowners’ Meeting

A MOTION was made by Mr. Buckley, seconded by Ms. Masney and passed unanimously approving the minutes of the June 27, 2023, Landowners’ Meeting, as presented.

ELECTION OF SUPERVISORS
Determine Number of Voting Units Represented or Assigned by Proxy

Mr. Lewis, who submitted the only intent to run for Seat #3 was appointed unopposed as Supervisor to Seat #3 with a term ending in 2028.

LANDOWNER COMMENTS

There were no comments from the landowners.

ADJOURNMENT

There being no further business to conduct, a MOTION was made by Mr. Luczynski, seconded by Mr. Lewis adjourning the Landowners’ Meeting at 10:20 a.m. That MOTION carried unanimously.

Secretary/Assistant Secretary	Chair/Vice-Chair

LANDOWNER PROXY

WEST VILLAGES IMPROVEMENT DISTRICT LANDOWNERS’ MEETING – JUNE 18, 2025

KNOW ALL MEN BY THESE PRESENTS, that the undersigned, the fee simple owner of the lands described herein, hereby constitutes and appoints 	 (“Proxy Holder”) for and on behalf of the undersigned, to vote as proxy at the meeting of the landowners of the West Villages Improvement District to be held at the Chambers of the City of North Port, 4970 City Hall Boulevard, North Port, Florida 34286, on June 18, 2025, at 1:00 P.M., and at any adjournments thereof, according to the number of acres of unplatted land and/or platted lots owned by the undersigned landowner that the undersigned would be entitled to vote if then personally present, upon any question, proposition, or resolution or any other matter or thing that may be considered at said meeting including, but not limited to, the election of members of the Board of Supervisors. Said Proxy Holder may vote in accordance with his or her discretion on all matters not known or determined at the time of solicitation of this proxy, which may legally be considered at said meeting.

Any proxy heretofore given by the undersigned for said meeting is hereby revoked. This proxy is to continue in full force and effect from the date hereof until the conclusion of the landowners’ meeting and any adjournment or adjournments thereof, but may be revoked at any time by written notice of such revocation presented at the landowners’ meeting prior to the Proxy Holder’s exercising the voting rights conferred herein.

Printed Name of Legal Owner		
Signature of Legal Owner

Parcel Description		Date

Acreage	

Authorized Votes	

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel. If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]
Total Number of Authorized Votes:

NOTES: Pursuant to Chapter 2004-456(4), Laws of Florida, a fraction of an acre is treated as one (1) acre entitling the landowner to one vote with respect thereto. For purposes of determining voting interests, platted lots shall be counted individually and rounded up to the nearest whole acre. Moreover, two (2) or more persons who own real property in common that is one acre or less are together entitled to only one vote for that real property.

If the fee simple landowner is not an individual, and is instead a corporation, limited liability company, limited partnership or other entity, evidence that the individual signing on behalf of the entity has the authority to do so should be attached hereto (e.g., bylaws, corporate resolution, etc.).

OFFICIAL BALLOT
WEST VILLAGES IMPROVEMENT DISTRICT LANDOWNERS’ MEETING - JUNE 18, 2025

For Election (2 Supervisors): The candidates receiving the highest number of votes will receive a four (4) year term, with the term of office for the successful candidates commencing upon election.

The undersigned certifies that he/she/it is the fee simple owner of land, or the proxy holder for the fee simple owner of land, located within the West Villages Improvement District and described as follows:

Description	Acreage

[Insert above the street address of each parcel, the legal description of each parcel, or the tax identification number of each parcel.] [If more space is needed, identification of parcels owned may be incorporated by reference to an attachment hereto.]

or

Attach Proxy.
I, 	, as Landowner, or as the proxy holder of 	 (Landowner) pursuant to the Landowner’s Proxy attached hereto, do cast my votes as follows:

SEAT #	NAME OF CANDIDATES	NUMBER OF VOTES	
1			
2			

Date: 		Signed: 	
Printed Name: 	

AGENDA
WEST VILLAGES IMPROVEMENT DISTRICT
Chambers Room – City of North Port 4970 City Hall Boulevard North Port, Florida 34286
REGULAR BOARD MEETING
June 18, 2025
1:00 p.m.
Call to Order
Proof of Publication…	Page 7
Seat New Board Member
Administer Oath of Office & Review Board Member Responsibilities and Duties
Establish Quorum
Election of Officers
Chairman
Vice Chairman
Secretary/Treasurer
Assistant Secretaries
Discussion Regarding Public Decorum at Board Meetings…	Page 8
Comments from the Public on All Agenda Items
Approval of Minutes
May 15, 2025 Regular Board Meeting & Public Hearing Minutes…	Page 9
June 4, 2025 Fiscal Year 2023/2024 Budget Workshop…	Page 18
General District Matters
Discussion Regarding Fiscal Year 2025/2026 Proposed Budget
Consider Resolution No. 2025-17 – Adopting a Fiscal Year 2025/2026 Proposed Budget	Page 20
Unit of Development No. 1
Consider Approval of Work Authorization 2025-54 between the District and Stantec for Manasota
Beach Road Design and Permitting…	Page 92
Consider Approval of Developer Funding Agreement for the Manasota Beach West Project	Page 100
Consider Approval of Agreement with CrossCreek Environmental, Inc. for Canal Cleaning Services… Page 105
Unit of Development No. 3
1.  Consider Ratification of Settlement Agreement for Assessment Litigation…	Page 119
Unit of Development No. 11
1.  Consider Approval of Work Authorization 2025-55 between the District and Stantec for
Supplemental Engineer Report & Requisition Processing…	Page 120
Attorney-Client Session Relative to Litigation	Page 122
Administrative Matters
District Engineer
District Attorney
District Operations Manager
District Manager
Board Member Comments

Publication Date 2025-05-29

Subcategory Miscellaneous Notices

NOTICE OF LANDOWNERS MEETING AND ELECTION AND MEETING OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT
Notice is hereby given to the public and all landowners within West Villages Improvement District (District) the location of which is located in the City of North Port and Sarasota County, Florida, advising that a meeting of landowners will be held for the purpose of electing two (2) persons to the Districts Board of Supervisors (Board, and individually, Supervisor). Immediately following the landowners meeting there will be convened a meeting of the Board for the purpose of considering certain matters of the Board to include election of certain District officers, and other such business which may properly come before the Board.
DATE: June 18, 2025
TIME: 1:00 P.M.
PLACE: Chambers of the City of North Port 4970 City Hall Boulevard
North Port, Florida 34286
Each landowner may vote in person or by written proxy. Proxy forms may be obtained upon request at the office of the District Manager, 12260 Everglow Drive, #A3, North Port, Florida 34293, Ph: (941) 244-2703 (District Managers Office). At said meeting each landowner or his or her proxy shall be entitled to cast one vote per acre of land, or fractional portion thereof, owned by him or her and located within the District for each person to be elected to the position of Supervisor. A fraction of an acre shall be treated as one acre, entitling the landowner to one vote with respect thereto. Platted lots shall be counted individually and rounded up to the nearest whole acre. At the landowners meeting the landowners shall select a person to serve as the meeting chair and who shall conduct the meeting.
The landowners meeting and the Board meeting are open to the public and will be conducted in accordance with the provisions of Florida law. One or both of the meetings may be continued to a date, time, and place to be specified on the record at such meeting. A copy of the agenda for these meetings may be obtained from the District Managers Office. There may be an occasion where one or more supervisors will participate by telephone.
Any person requiring special accommodations to participate in these meetings is asked to contact the District Managers Office, at least 48 hours before the hearing. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Managers Office.
A person who decides to appeal any decision made by the Board with respect to any matter considered at the meeting is advised that such person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which the appeal is to be based.
William Crosley, District Manager WEST VILLAGES IMPROVEMENT DISTRICT
www.westvillagesid.org
PUB: Sarasota Herald Tribune 05/22/25 & 05/29/25 #11323401

Remarks by WVID Chairman John Luczynski Public Decorum at WVID Board of Supervisors Meetings
Draft: February 19, 2025

I’d like to take a few moments today to review the West Villages Improvement District public comment policy, specifically as it relates to public decorum during meetings and workshops.

The WVID policy includes guidelines governing decorum at public meetings and workshops, particularly when addressing the Board of Supervisors. However, outbursts during meetings made it clear it was not only necessary for the Board to review the policy but also take steps to ensure it is being properly enforced.

The policy, which was approved in 2016, definitively states:

Community members wishing to speak must direct their comments to the Board as a whole, not a specific member of the Board or any staﬀ member.

No person, other than a Board member or staﬀ member, can enter into a discussion with a public speaker while they are speaking, without the permission of the chairman or presiding oﬃcer.

Speakers and attendees must refrain from disruptive behavior, making vulgar or threatening remarks, or launching personal attacks against the Board, staﬀ or community members.

The WVID policy gives the chairman or presiding oﬃcer the discretion to remove attendees who disregard the rules from the meetings. In this scenario, the presiding oﬃce may declare a recess and contact local law enforcement. If a person does not immediately leave the premise, the presiding oﬃce may request that the person be placed under arrest.

The prevalence of disruptive behavior by some attendees has proven there is a need to strictly enforce the WVID public comment and public decorum policy. This includes adding a law enforcement presence, who will have the authority to remove attendees who have been deemed unruly and out of order.

The WVID Board of Supervisors encourages citizen participation and appreciates civil feedback from attendees.

WEST VILLAGES IMPROVEMENT DISTRICT PUBLIC HEARING & REGULAR BOARD MEETING MAY 15, 2025

CALL TO ORDER

The May 15, 2025, Regular Board Meeting of the West Villages Improvement District (“WVID” or the “District”) was called to order at 1:00 p.m. in the Chambers Room of the City of North Port located at 4970 City Hall Boulevard, North Port, Florida 34286.

PROOF OF PUBLICATION

Proof of publication was presented which showed the notice of the Regular Board Meeting had been published in the Sarasota Herald-Tribune on May 6, 2025, as legally required.

ESTABLISH A QUORUM

It was determined that the attendance of the following Supervisors constituted a quorum, and it was in order to proceed with the meeting:

Chairman	John Luczynski	Present in person	
Vice Chairman	Steve Lewis	Present in person	
Supervisor	Tom Buckley	Present in person	
Supervisor	Christine Masney	Present via phone	
Supervisor	John Meisel	Present in person	

District Manager	William Crosley	Special District Services, Inc.	
District Operations Manager	Kyle Wilson	Special District Services, Inc.	
District Counsel	Lindsay Whelan	Kutak Rock LLP	
District Engineer	Giacomo Licari	Dewberry	

DISCUSSION REGARDING PUBLIC DECORUM AT BOARD MEETINGS

Chairman Luczynski read aloud the Public Decorum Policy.
COMMENTS FROM THE PUBLIC REGARDING ALL AGENDA ITEMS
Victor Dobrin commented that in his opinion it was a bad idea for Gran Paradiso to be removed from the District’s irrigation system, and that he was not in favor of House Bill 4061 and wanted the lobbying fees be paid by Mattamy.
Chris Lundberg, a resident of Gran Paradiso and new Gran Paradiso Property Owners’ Association Inc. (GPPOA) board member, commented that in his opinion the needs of the residents were not at the forefront of the District, but should be. He stated that he is not against the well availability fee, but Gran Paradiso is different in that in his opinion the GPPOA owns the irrigation wells in that community. He indicated that he believed that the Gran Paradiso irrigation system was segmented from the District system due to nonpayment of irrigation fees, but the Court ordered the escrow of the fees during the litigation.

He went on to state that as far as usage was concerned, according to a report from Southwest Florida Water Management District (SWFWMD), he believed that Gran Paradiso’s permitted usage was lower than the permitted application and that usage has leveled off in Gran Paradiso after build-out of the community. He stated that be believes the issue for the over-usage is not due to excessive homeowner/GPPOA use, but is instead due to a transfer of 5,868,000 gallons in January, 309,000 gallons in February and 184,000 gallons in June from the wells located within Gran Paradiso to Primary Irrigation Lake 1.

APPROVAL OF MINUTES

April 17, 2025, Regular Board Meeting

The minutes of the April 17, 2025, Regular Board Meeting were presented for consideration.

A MOTION was made by Supervisor Lewis, seconded by Supervisor Buckley approving the minutes of the April 17, 2025, Regular Board Meeting, as presented. The minutes of the April 17, 2025, Regular Board Meeting were approved on a vote of 4 to 1, with Supervisor Meisel abstaining.

Ms. Whelan advised that a Board Supervisor can only abstain from voting if there is a conflict of interest and asked Supervisor Meisel if that was the reason for his abstention so that it could be noted in the record. Supervisor Meisel responded that he was not going to answer any questions regarding his conflicts of interest at the advice of his attorney.

GENERAL DISTRICT MATTERS

Consider Work Authorization 2025-5 – GIS Master System Monitoring and Updating
This work authorization provides that Dewberry will continue to work on the GIS master system monitoring and updating for the District through this fiscal year.

A MOTION was made by Supervisor Lewis, seconded by Supervisor Buckley and passed unanimously approving Dewberry Work Authorization 2025-5 for an amount not to exceed $8,000 for work on the GIS master system monitoring and update the District through this fiscal year, as presented.

Consider Work Authorization 2025-6 – General Stormwater System Inspections and Reporting

This work authorization provides that Dewberry will continue to work on general stormwater system inspections and reporting specifically related to the environmental resource permit program through this fiscal year.

A MOTION was made by Supervisor Lewis, seconded by Supervisor Buckley and passed unanimously approving the Dewberry Work Authorization 2025-6 for an amount not to exceed $10,000 for work on general stormwater system inspections and reporting to the District, specifically related to the environmental resource permit program, through this fiscal year, as presented.

UNIT OF DEVELOPMENT NO. 1

A MOTION was made by Supervisor Lewis, seconded by Supervisor Buckley and passed unanimously opening the Public Hearing regarding the Unit of Development No. 1 Revised Plan of Improvements.

Public Hearing on Unit 1 Revised Plan of Improvements
Consider Resolution No. 2025-15 – Approving a Revised Plan of Improvements and Setting a Public Hearing on Revised Plan of Improvements and Revised Assessments Report of Benefits

Resolution No. 2025-15 was presented, entitled:

RESOLUTION 2025-15

[UNIT NO. 1 2025 BOUNDARY AMENDMENT]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT RATIFYING THE RESETTING OF PUBLIC HEARING; APPROVING CONSIDERATION OF THE ADOPTION OF THE REVISED PLAN OF IMPROVEMENTS FOR UNIT OF DEVELOPMENT NO. 1 RELATIVE TO THE AMENDMENT OF THE BOUNDARY OF SUCH UNIT; FILING THE PROPOSED REVISED ASSESSMENT REPORT OF BENEFITS WITH THE DISTRICT SECRETARY; PROVIDING FOR PUBLISHED NOTICE AS SET FORTH IN SECTION 298.301, FLORIDA STATUTES; SETTING PUBLIC HEARINGS TO BE HELD ON AUGUST 21, 2025, AT 1:00 P.M. AT THE COMMISSION CHAMBERS, 4970 CITY HALL BOULEVARD, NORTH PORT, FLORIDA 34286, FOR THE PURPOSE OF HEARING PUBLIC COMMENT ON THE CONSIDERATION OF THE FINAL ADOPTION OF THE REVISED PLAN OF IMPROVEMENTS AND THE REVISED ASSESSMENT REPORT OF BENEFITS; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.
Ms. Whelan explained that this matter was part of the process to allocate special assessments to properties being added into Unit of Development No. 1. This is the second step of the process where the Board considers the revised plan of improvements and then sets a public hearing on both the revised plan of improvements and the revised assessment report of benefits, and Resolution 2025-15 approves those items. The exhibits in the resolution are the same exact reports that were reviewed and approved by the Board at the March meeting kick starting the assessment reallocation process.
Chairman Luczynski asked if there were any comments from the public. There were no comments from the public on this agenda item.

Chairman Luczynski asked if this resolution relates to Boca Royale East and a small piece of land near the Taylor Morrison property located around the Myakka Pines Golf Course into the Unit 1 assessment allocation. Ms. Whelan responded affirmatively and stated it also includes a small piece of property intended to be developed as South West Villages Parkway.

A MOTION was made by Supervisor Lewis, seconded by Supervisor Buckley adopting Resolution No. 2025-15, as presented, setting the Public Hearing for August 21, 2025, in the Commission Chambers at 4970 City Hall Boulevard, North Port, Florida 34286.

A MOTION was made by Supervisor Buckley, seconded by Supervisor Lewis and passed unanimously closing the Public Hearing.

Consider Change Order No. 12 between the District and Demoya, Inc. for Walden Park Boulevard Roundabout and US 41/State Road 45 Improvement Project

As staff presented Change Order No. 12 which brings the total contracted amount for the US 41 roadway project to $10,982,937.53. The total amount paid for the project is $9,678,494.52, which brings the total contract savings to $1,232,223.01 from what was initially anticipated, including the $72,220 paid to Shipps Inc. for US 41 turn lane modifications relative to the HCA parcel.

There was a consensus of the Board to ratify Change Order No. 12 consistent with Board direction at the April meeting, and for Mr. Licari to review and sign off on final figures, including this final change order and any final pay application, including all final updated quantities. The Board thanked Mr. Licari for providing the closeout figures related to the US 41 project. No further action is required on this matter.

Consider Agreement between the District and Wellen Park Construction, LLLP Regarding Design and Construction Services for Preto Boulevard Roadway Improvements

Staff presented the cost share agreement and indicated that pricing was obtained from several vendors and that Shipps Excavating, Inc. was selected as the most advantageous vendor for this project. One section is a turn lane into the new Westlake community, which is a developer cost of $428,714, and the other section is the widening of Preto Boulevard, including additional parallel parking where those costs are
$1,569,102.63.
Chairman Luczynski noted that the District had recently received $3,859,896.06 from the City of North Port for Transportation Impact Fees. That brings the total amount of impact fees received since 2021 to
$15,693,376.57, which can be used for road projects without any additional debt incurred to residents. As a result, the District’s portion of the project for Preto Boulevard will be funded by the road construction/widening reserve account and any needed deficiency from the transportation impact fees collected from the City of North Port. The master developer is responsible for the costs for their portion of the work for the Westlake turn lanes.

Supervisor Meisel inquired as to the purpose behind entering into an agreement with Wellen Park Construction for this project. Chairman Luczynski responded that there were time and cost efficiencies gained if the District and the master developer partnered together on adjacent roadway construction projects that were occurring simultaneously. He indicated that although this project is under the District’s statutorily-required public bidding threshold, the master developer did obtain multiple bids for this work before recommending that the construction contract be let to Shipps as the lowest responsible bidder. Chairman Luczynski also mentioned that the master developer is often in a better position to negotiate cost savings with construction vendors, which benefits residents and landowners. He estimated that the master developer has been able to negotiate an approximately 30% savings in construction costs by directly contracting for construction work since 2019.

Supervisor Meisel asked if we ever do a sanity check and go out for bids outside of Wellen Park Construction to see if there are any cheaper alternatives. Chairman Luczynski responded that there was no markup from Wellen Park Construction LLLP and the District Engineer reviews all bids to confirm reasonableness. He stated that the bids from this project received were from Shipps Excavating, Inc. and LPS Contracting, which are also vendors prequalified by the District for construction services.

Supervisor Lewis stated he wanted to try to clear up confusion because he thought Supervisor Meisel thought that because this construction contract will be let by the master developer, that there was not a bidding process where multiple bids were obtain, but that is not the case and multiple bids were obtained.

A MOTION was made by Supervisor Buckley, seconded by Supervisor Lewis and passed unanimously approving the agreement between the District and Wellen Park Construction LLLP regarding design and construction services for the Preto Boulevard roadway improvements, as presented.

UNIT OF DEVELOPMENT NO. 6

Consider Work Authorization 2025-4 – Master Irrigation/Reclaimed Systems Coordination and Modeling

This work authorization provides that Dewberry will continue to work on the Master Irrigation/Reclaimed Systems Coordination and Modeling for the District through this fiscal year.

A MOTION was made by Supervisor Lewis, seconded by Supervisor Buckley and passed unanimously approving the Dewberry Work Authorization 2025-04 in an amount not to exceed $25,000 for work on the Master Irrigation/Reclaimed Systems Coordination and Modeling for the District through this fiscal year, as presented.

UNIT OF DEVELOPMENT NO. 12
Consider Resolution No. 2025-16 – Ratifying Series Bonds

Resolution No. 2025-16 was presented, entitled:

RESOLUTION 2025-16

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT RATIFYING, CONFIRMING, AND APPROVING THE ISSUANCE OF THE WEST VILLAGES IMPROVEMENT DISTRICT CAPITAL IMPROVEMENT REVENUE BONDS (UNIT OF DEVELOPMENT NO. 12), SERIES 2025 (ASSESSMENT AREA ONE); RATIFYING, CONFIRMING, AND APPROVING THE ACTIONS OF THE CHAIRMAN, VICE CHAIRMAN, TREASURER, SECRETARY, ASSISTANT SECRETARIES, AND ALL DISTRICT STAFF REGARDING THE ISSUANCE AND CLOSING OF THE WEST VILLAGES IMPROVEMENT DISTRICT CAPITAL IMPROVEMENT REVENUE BONDS (UNIT OF DEVELOPMENT NO. 12), SERIES 2025 (ASSESSMENT AREA ONE); DETERMINING SUCH ACTIONS AS BEING IN ACCORDANCE WITH THE AUTHORIZATION GRANTED BY THE BOARD; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

Ms. Whelan advised that after the April meeting, the District closed on its Series 2025 bonds that were kicked off several months ago. This resolution ratifies all of staff’s actions and signing of all of the closing certificates and other documents, which was approved by the Board at the April meeting.

A MOTION was made by Supervisor Buckley, seconded by Supervisor Lewis ratifying and adopting Resolution No. 2025-16, as presented. Upon being put to a vote, the MOTION carried 4 to 1 with Supervisor Meisel dissenting.

Supervisor Meisel left the meeting at approximately 1:38 p.m. and indicating that he would not be returning.
ATTORNEY-CLIENT SESSION RELATIVE TO LITIGATION

Ms. Whelan confirmed that the court reporter had started transcribing and stated for the record and the audience that Florida law provides for limited exception to the Sunshine Law requirements that allows the Board to meet privately with Counsel and the District Manager when the District faces litigation. The litigation at issue and for the purposes of this shade session is Gran Paradiso Property Owners Association Inc. vs West Villages Improvement District in the Circuit Court for the 12th Judicial Circuit for Sarasota County, Case No. 2022CA005368-SC as well as Jeffery O’Sullivan and John Coughlin vs West Villages Improvement District in the Circuit Court for the 12th Judicial Circuit for Sarasota County Case No. 2023CA007165-SC.

Ms. Whelan stated that as Board Litigation Counsel, at this public meeting she desired advice concerning the litigation and that notice had been published that the Board would meet today both in a public meeting and holding an attorney-client session. The notice that was published identified that the attorney-client session would take approximately 30 minutes and identified who would be attending, which included Supervisors John Luczynski, Steve Lewis, Tom Buckley, Christine Masney, District Counsel Joe Brown, Co-Counsel Lindsay Whelan, in addition to District Manager William Crosley and a court reporter, who today is Hillary Kobe who will transcribe the entire proceeding. During the litigation, the transcript is not public record and will be made part of the record at the conclusion of the litigation.
Chairman Luczynski stated, “I hereby announce the commencement of the private attorney-client session. The estimated length of the session is thirty minutes. The names of the people who will attend this session are Board Supervisor Members Luczynski, Lewis, Buckley and Masney, District Counsel Lindsay Whelan and Joseph Brown, District Manager William Crosley, and court reporter Hillary Kobe. At this time, the Board will go into the attorney-client session. The public meeting will resume after the attorney-client session has concluded. The attorney-client session is hereby commenced, and members of the public are asked to please to leave the room.”

Members of the public and staff left the meeting room at this time and District Board Supervisors John Luczynski, Steve Lewis, Tom Buckley and Christine Masney (via telephone), District Counsel Lindsay Whelan and Joe Brown (via telephone), District Manager William Crosley, and Court Reporter Hillary Kobe remained and attended the closed shade session.

At the conclusion of the session, members of the public were notified and invited to re-enter the meeting room and the telephone line was re-established for members of the public. The District’s website was updated at this time to indicate that the attorney-client shade session had ended and the public telephone line had been re-established.

Chairman Luczynski stated for benefit of the audience that the attorney-client session had concluded and asked the court reporter to cease transcribing and that the audio only telephone line was re-established.

ADMINISTRATIVE MATTERS

District Engineer

Mr. Licari reported about a federal program called “Safe Streets and Roads For All” that can provide grant money from the Federal government. There are two phases to this program; phase one is to perform a study where you collect data and determine potential safety hazards that could exist and phase two is the implementation of the safety program such as adding crosswalks, advanced warning signs, reflective striping, cameras, and other improvements that could be identified in the study.

The grant covers 80% of the costs for phase one and phase two. If the study is approved, phase two then implements the construction of the improvements approved in the study. The anticipated cost to apply for phase one is approximately $5,000-$10,000. The estimated cost for phase two is approximately $200,000.

The deadline to apply for phase one is June 26, 2025.

A MOTION was made by Supervisor Lewis, seconded by Supervisor Buckley and passed unanimously directing Stantec to submit the phase one application to be considered for the “Safe Streets and Roads For All” program in a not-to-exceed amount of $10,000.

District Attorney

Ms. Whelan reported that she had several updates on the ongoing litigation cases. The District is still waiting for a motion for summary judgment ruling from the magistrate on the irrigation litigation case and in addition, the ruling from the judge regarding the motion filed against the District for alleged contempt is also outstanding.

She stated that a hearing has been set for June 17, 2025, at 10:30 a.m. for the motion for protective order regarding Supervisor Meisel’s apparent inappropriate contacts or relationship with Gran Paradiso Property Owners Association attorney Joseph Herbert.
She explained that a settlement offer has been received from the GPPOA in relation to irrigation litigation Case No. 2022CA005368-SC, which involves the claim against the District for an alleged Sunshine Law violation relative to its 2018 irrigation rate hearing as well as the District’s counterclaims against the GPPOA for breach of contract for non-payment of irrigation fees. That settlement has been provided to the Board; however note that the Board is not legally permitted to discuss the specifics of the settlement offers in an open public session. The settlement does not appear to offer any major compromises, or really any compromises at all, that would be beneficial to the District or its residents and does not appear to be a serious attempt to actually resolve this case. She stated that there was a good question and answer discussion during the shade session, and asked if after the shade session there was any motion to either accept or refuse the GPPOA offer for settlement as previously provided to the Board?

A MOTION was made by Chairman Luczynski rejecting the GPPOA proposal as presented and requiring that any proposal moving forward include, at a minimum, that the GPPOA would pay past due monies owed to the District because Gran Paradiso needs to be treated like any other community and every other business in the District and not receive special treatment regarding the irrigation rates that it was charged. Chairman Luczynski’s MOTION was seconded by Supervisor Tom Buckley and upon being put to a vote, the MOTION carried 4 to 0.

Ms. Whelan indicated that the Board’s decision would be communicated to the GPPOA attorney.

Ms. Whelan went on to report that relative to the assessment litigation, the District’s motion for summary judgment hearing has been set for June 18, 2025. She noted that there has also been a settlement offer

received in this case, which is 2023CA007165-SC. She stated that there was a good question and answer discussion during the shade session, and asked if after the shade session there was any motion to either accept or refuse the plaintiffs’ offer for settlement as previously provided to the Board?

A MOTION was made by Supervisor Lewis accepting the settlement offer relative to Case No. 23CA001765. Supervisor Lewis’ MOTION was seconded by Supervisor Buckley and the MOTION carried 4 to 0.

Ms. Whelan stated that due to the specific terms of the settlement which were fairly simple and straightforward she recommended allowing her office to work with the Chairman, or whoever the Board designates, to work with the plaintiffs’ counsel to get a settlement agreement finalized and executed, consistent with the terms that the Board has reviewed and approved, so that this can be accomplished expeditiously and prior to the next Board meeting.

A MOTION was made by Supervisor Lewis, seconded by Supervisor Buckley enabling the District Chairman to work with District Counsel in finalizing the settlement agreement consistent with the settlement offer. Upon being put to a vote, the MOTION carried unanimously.

Ms. Whelan finally reported that, relative to the urbanization litigation, the trial previously set for this summer has been reset to commence October 3, 2025.

District Operations Manager

Kyle Wilson reported that the intersection improvements at Playmore Road and West Villages Parkway would be completed within the week and that the canal cleaning maintenance project had begun. He noted that he was satisfied with the projects so far. It is intended that this project be completed before June 1st, the official start of hurricane season.
District Manager

Mr. Crosley reported, as many may know, the District and GPPOA are currently operating under a maintenance agreement where the GPPOA is to be solely responsible for all expenses, costs, and liabilities that are associated with or arise out of the Associations’ provision of the maintenance services for District lands and assets within Gran Paradiso. However, this does not include expenses for damage that resulted from force majeure events like what was realized after Hurricanes Ian, Milton and Helene, which under the maintenance agreement become the responsibility of the District. These “force majeure expenses” from these storms, exceeding $270,000, were unbudgeted and have been paid from the District’s Unit 3 operating account, which has negatively affected that unit’s fund balance. As a result, in order to provide revenue to fund future expenses related to storm or landscape deficiencies, staff is looking at including some assessments in the FY 2025/2026 Unit 3 and Unit 1 budget to compensate for hurricane related expenses. He noted that there are also areas within Unit 3 that need maintenance attention, including areas of maintenance that have been deferred by the GPPOA (for example: FPL meter stands that are deteriorating). Staff envisions presenting to the Board for consideration new line items in the FY 25/26 budget to allow for this situation with the funds being retained in a reserve account, just like the road resurfacing currently being collected. This would allow for the reserved to be utilized only if necessary and reimbursed through future budgets if needed. Staff thought this was a good time to introduce these considerations, but we can further discuss this during the upcoming budget process.

Mr. Crosley went on to state that staff is proposing to hold a Budget Workshop on June 4, 2025, at 2:00
p.m. in the Public Safety Building, and that the next Board Meeting date is June 18, 2025, at 1:00 p.m. and will include the Landowners’ Meeting.

Chairman Luczynski commented that he thought the idea of creating a reserve as discussed made sense.

BOARD MEMBER COMMENTS

Chairman Luczynski reported Pat Neal’s proposal had been approved at the County for the private partnership extension of Manasota Beach Road from Palmera to the west side boundary of the District near the FPL line, and that he was meeting with the IslandWalk HOA to discuss that roadway extension He also planned to meet with Pulte/DiVosta regarding the right of way property along the proposed route with an unofficial goal of trying to get that road open in conjunction with the opening of the high school in August of 2026.

ADJOURNMENT

There being no further business to come before the Board, the Regular Board Meeting was adjourned at 2:45 p.m. on a MOTION made by Supervisor Buckley, seconded by Chairman Luczynski and passed unanimously.

Secretary/Assistant Secretary	Chair/Vice Chair

WEST VILLAGES IMPROVEMENT DISTRICT FISCAL YEAR 2023/2024 BUDGET WORKSHOP JUNE 4, 2025

CALL TO ORDER

The June 4, 2025, Fiscal Year 2025/2026 Budget Workshop of the West Villages Improvement District (“WVID” or the “District”) was called to order at 2:00 p.m. in the Training Room of the Public Safety Building located at 19955 Preto Boulevard, Venice, Florida 34293.

PROOF OF PUBLICATION

Proof of publication was presented which showed the notice of the Fiscal Year 2025/2026 Budget Workshop had been published in the Sarasota Herald-Tribune on May 28, 2025 as legally required.

ROLL CALL

The following Supervisors were present:

Vice Chairman	Steve Lewis	Present in person	

Staff members in attendance were:

District Manager	William Crosley	Special District Services, Inc.	
District Manager	Todd Wodraska (via phone)	Special District Services, Inc.	
District Manager	Michael McElligott (via phone)	Special District Services, Inc.	
District Manager
District Operations Manager	Michelle Krizen Kyle Wilson	Special District Services, Inc. Special District Services, Inc.	
District Counsel District Engineer	Lindsay Whelan (via phone) Giacomo Licari	Kutak Rock LLP Stantec Engineering	

The following District residents were also present:

Bill Kelly, Rich Bando, Sal Baglio

Mr. Crosley presented an overview of the current proposed fiscal year 2025/2026 budget by unit and explained line-item revenue and expenses. Discussion topics with members of the public included the following:

Increases to the infrastructure maintenance breakdown specifically related to Unit of Development No. 1 and Unit of Development No. 3. Increases to the infrastructure maintenance breakdown in Unit No. 1 are attributed to landscaping, trail maintenance, hurricane recovery, street lighting, canal maintenance and miscellaneous maintenance repairs. Increases in Unit of Development No. 3 are attributed to the addition of new line items for hurricane storm recovery and landscape replacements. These new line items were created due to unbudgeted expenses in previous fiscal years designated as

storm damage or maintenance agreement considerations. If approved, these line items will now provide hurricane expenses as budgeted items and not continue to deplete operating fund balances as was done in the past.
Assessment for the Gran Paradiso Property Owners Association irrigation lawsuit expenses. Staff explained that these legal defense costs for the lawsuit are again being incurred in Unit of Development No. 6 for FY 25/26. The budget last year was assigned to 5,864 assessable entities at a rate of $68.94. Because the District’s Water Use Permit was modified removing the irrigation allocations for the Gran Paradiso community, 1,935 assessable entities from the Gran Paradiso community will not be included in the special assessment for the Unit 6 legal expense. Because of this, the Unit 6 assessment is anticipated to be $171. Staff additionally discussed the anticipated increase in irrigation rates in FY 25/26.

No Board action was taken at this Workshop Meeting.

ADJOURNMENT

There being no further business to address, the Fiscal Year 2025/2026 Budget Workshop was adjourned at 3:00 p.m. There were no objections.

Secretary/Assistant Secretary	Chair/Vice Chair

RESOLUTION 2025-17

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT APPROVING PROPOSED BUDGET(S) FOR FY 2026; DECLARING SPECIAL ASSESSMENTS TO FUND THE PROPOSED BUDGETS PURSUANT TO CHAPTERS 170 AND 197, FLORIDA STATUTES, AND CHAPTER 2004-456, LAWS OF FLORIDA; SETTING PUBLIC HEARINGS THEREON AND DIRECTING PUBLICATION; ADDRESSING TRANSMITTAL AND POSTING REQUIREMENTS; ADDRESSING SEVERABILITY AND EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2025, and ending September 30, 2026 (“FY 2026”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the West Villages Improvement District (“District”), the proposed budget(s) attached hereto as Exhibit A (“Proposed Budget”); and

WHEREAS, it is in the best interest of the District to fund the administrative and operations services (together, “Services”) set forth in the Proposed Budget by levy of special assessments pursuant to Chapters 170 and 197, Florida Statutes, and Chapter 2004-456, Laws of Florida, as amended, (“Assessments”), as set forth in the preliminary assessment roll included within the Proposed Budget; and

WHEREAS, the District hereby determines that benefits would accrue to the properties within the District, as outlined within the Proposed Budget, in an amount equal to or in excess of the Assessments, and that such Assessments would be fairly and reasonably allocated as set forth in the Proposed Budget; and
WHEREAS, the Board has considered the Proposed Budget, including the Assessments, and now desires to set the required public hearing on the Proposed Budget.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT:
PROPOSED BUDGET APPROVED. The Proposed Budget attached hereto as Exhibit A is hereby approved preliminarily as the basis for conducting a public hearing to adopt said Proposed Budget.
DECLARING ASSESSMENTS. Pursuant to Chapters 170 and 197, Florida Statutes, and Chapter 2004-456, Laws of Florida, as amended, the Assessments shall defray the cost of the Services in the total estimated amounts set forth in the Proposed Budget. The nature of, and plans and specifications for, the Services to be funded by the Assessments are described in the Proposed Budget and in the reports (if any) of the District Engineer, all of which are on file and available for public inspection at the “District’s Office,” 2501-A Burns Road, Palm Beach Gardens, Florida 33410 and 12260 Everglow Drive, #A3, Venice, Florida 34293. The Assessments shall be levied within the District on all benefitted lots and lands, and shall be apportioned, all as

1

described in the Proposed Budget and the preliminary assessment roll included therein. The preliminary assessment roll is also on file and available for public inspection at the District’s Office. The Assessments shall be paid pursuant to Chapter 170, Florida Statutes, or, alternatively, pursuant to the Uniform Method as set forth in Chapter 197, Florida Statutes.

SETTING A PUBLIC HEARING; DIRECTING PUBLICATION. Public
hearings on said approved Proposed Budget and Assessments are hereby declared and set for the following date, time, and location, and District staff is directed to provide notice of the same in accordance with Florida law:

DATE:	August 21, 2025
TIME:	1:00 P.M.
LOCATION: Commission Chambers
4970 City Hall Boulevard North Port, Florida 34286

TRANSMITTAL TO LOCAL GENERAL PURPOSE GOVERNMENT;
POSTING OF PROPOSED BUDGET. The District Manager is hereby directed to (i) submit a copy of the Proposed Budget to the applicable local general-purpose government(s), and (ii) in accordance with Section 189.016, Florida Statutes, post the Proposed Budget approved by this Resolution on the District’s website at least two (2) days before the public hearing on the adoption of the Proposed Budget as set forth in Section 3, which Proposed Budget shall remain on the District’s website for forty-five (45) days.

SEVERABILITY; EFFECTIVE DATE. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 18th DAY OF JUNE, 2025.

ATTEST:	WEST VILLAGES IMPROVEMENT DISTRICT

Secretary / Assistant Secretary	Chair / Vice Chair, Board of Supervisors

Exhibit A:	Proposed Budget

2

Exhibit A

Proposed Budget

West Villages Improvement District

Proposed Budget For Fiscal Year 2025/2026
October 1, 2025 - September 30, 2026

Prepared by

Table of Contents

Proposed Budget - Overall Budget By Unit
Proposed Infrastructure Maintenance Breakdown
Proposed Budget - District Proper
Proposed Budget - Unit 1
Proposed Budget - Unit 2
Proposed Budget - Unit 3
Proposed Budget - Unit 4
Proposed Budget - Unit 5
Proposed Budget - Unit 7
Proposed Budget - Unit 8
Proposed Budget - Unit 9
Proposed Budget - Unit 10
Proposed Budget - Unit 11
Proposed Budget - Unit 12
Budget Comparison
Proposed Debt Service Fund Budget - Unit 1
Proposed Debt Service Fund Budget - Unit 2
Proposed Debt Service Fund Budget - Unit 3
Proposed Debt Service Fund Budget - Unit 4
Proposed Debt Service Fund Budget - Unit 5
Proposed Debt Service Fund Budget - Unit 7
Proposed Debt Service Fund Budget - Unit 8
Proposed Debt Service Fund Budget - Unit 9
Proposed Debt Service Fund Budget - Unit 10
Proposed Debt Service Fund Budget - Unit 11
Proposed Debt Service Fund Budget - Unit 12
Assessment Recap - District Proper
Assessment Recap - Unit 1
Assessment Recap - Unit 2 Total Gross
Assessment Recap - Unit 2 Collection Method
Assessment Recap - Unit 3 Total Gross
Assessment Recap - Unit 4 Total Gross
Assessment Recap - Unit 4 Collection Method
Assessment Recap - Unit 7 Total Gross
Assessment Recap - Unit 7 Collection Method
Assessment Recap - Unit 8 Total Gross
Assessment Recap - Unit 8 Collection Method
Assessment Recap - Unit 9 Total Gross
Assessment Recap - Unit 9 Collection Method
Assessment Recap - Unit 10 Total Gross
Assessment Recap - Unit 10 Collection Method
Assessment Recap - Unit 11 Total Gross
Assessment Recap - Unit 11 Collection Method
Assessment Recap - Unit 12 Total Gross
Assessment Recap - Unit 12 Collection Method
Assessments - Islandwalk
Assessments - Gran Paradiso
Assessments - Renaissance, Oasis, Preserve
Assessments - Unit 7 Villages
Assessments - Unit 8 Villages
Assessments - Unit 9 Villages
Assessments - Unit 10 Villages
Assessments - Unit 11 Villages
Assessments - Unit 12 Villages
Assessments - Thomas 167 & Other

Appendix
A-1  Debt Assessment Methodology - Unit 1 A-2  Debt Assessment Methodology - Unit 2 A-3  Debt Assessment Methodology - Unit 3 A-4  Debt Assessment Methodology - Unit 4 A-5  Debt Assessment Methodology - Unit 7 A-6  Debt Assessment Methodology - Unit 8 A-7  Debt Assessment Methodology - Unit 9 A-8  Debt Assessment Methodology - Unit 10 A-9  Debt Assessment Methodology - Unit 11 A-10  Debt Assessment Methodology - Unit 12

TOC-1

FY 25/26 Overall Budget By Unit

	District Proper	Unit 1	Unit 2	Unit 3	Unit 4	Unit 5	Unit 7	Unit 8	Unit 9	Unit 10	Unit 11	Unit 12	Total	
														
REVENUES														
O & M Assessments	800,532	5,326,340	53,410	646,223	103,501	0	146,364	55,265	115,758	0	0	0	7,247,393	
O & M Direct Bill	0	0	0	0	-1,586	0	83,923	76,556	102,192	327,755	80,005	211,005	879,850	
Debt Assessments	0	2,527,547	2,703,324	1,350,786	866,319	0	2,136,991	950,989	852,511	0	0	0	11,388,467	
Debt Direct Bill	0	0	0	0	23,326	3,625,720	851,942	983,643	366,108	1,306,478	0	712,850	7,870,068	
Interest / Other Incomes	1,000	125,000	0	0	0	0	0	0	0	0	0	0	126,000	
Developer Funding	0	0	0	0	0	66,672	0	0	0	0	0	0	66,672	
Carry Over From Prior Year	0	0	0	0	0	0	0	0	0	0	0	0	0	
Total Revenues	$	801,532	$	7,978,887	$	2,756,733	$	1,997,009	$	991,561	$	3,692,392	$	3,219,220	$	2,066,452	$	1,436,570	$	1,634,233	$	80,005	$	923,855	$  27,578,450	
														
EXPENDITURES														
Infrastructure Maintenance	14,000	4,211,055	0	412,600	47,250	2,072	132,500	47,500	156,000	257,250	25,000	136,000	5,441,227	
GIS Project	20,000	0	0	0	0	0	0	0	0	0	0	0	20,000	
Engineering	40,000	60,000	2,000	25,000	2,500	2,500	20,000	20,000	5,000	15,000	5,000	20,000	217,000	
Management	84,000	12,005	12,005	22,500	12,005	12,000	12,005	12,005	12,005	12,005	12,005	12,005	226,545	
Operations Administration	40,000	80,000	12,000	25,000	12,000	0	12,000	12,000	12,000	12,000	12,000	12,000	241,000	
Legal	100,000	60,000	10,000	35,000	10,000	0	15,000	10,000	10,000	10,000	10,000	15,000	285,000	
Assessment Roll	10,000	1,500	1,500	1,500	1,500	0	1,500	1,500	1,500	1,500	1,500	1,500	25,000	
Audit Fees	6,500	3,000	3,000	3,000	3,000	3,000	3,000	3,000	3,000	3,000	3,000	3,000	39,500	
Arbitrage Rebate Fee	0	1,500	1,500	1,500	1,500	0	1,500	1,500	1,000	1,000	1,000	1,000	13,000	
Rents & Leases	75,000	0	0	0	0	0	0	0	0	0	0	0	75,000	
Insurance	200,000	0	0	19,400	0	0	0	0	0	0	0	0	219,400	
Legal Advertising	10,000	0	0	0	0	0	0	0	0	0	0	0	10,000	
Miscellaneous	20,000	1,700	1,700	1,700	1,700	40,000	5,000	10,000	5,000	5,000	5,000	5,000	101,800	
Postage	3,000	0	0	0	0	0	0	0	0	0	0	0	3,000	
Office Supplies / Marketing	100,000	10,000	0	0	0	0	0	0	0	0	0	0	110,000	
Trustee Fees	0	5,000	5,000	3,750	3,750	5,600	17,000	10,000	5,000	10,000	5,000	5,000	75,100	
Website	6,000	0	0	0	0	0	0	0	0	0	0	0	6,000	
Continuing Disc Fee	0	500	1,500	500	500	1,500	2,000	1,000	500	1,000	500	500	10,000	
Contingency / Cap Proj	25,000	0	0	0	0	0	0	0	0	0	0	0	25,000	
Common Area Irrig Water	0	185,500	0	56,000	0	0	0	0	0	0	0	0	241,500	
Reimb / Uncollected Deficit	0	500,000	0	0	0	0	0	0	0	0	0	0	500,000	
Total Expenditures	$	753,500	$	5,131,760	$	50,205	$	607,450	$	95,705	$	66,672	$	221,505	$	128,505	$	211,005	$	327,755	$	80,005	$	211,005	$	7,885,072	
														
Excess / (Shortfall)	$	48,032	$	2,847,127	$	2,706,528	$	1,389,559	$	895,856	$	3,625,720	$	2,997,715	$	1,937,947	$	1,225,565	$	1,306,478	$	-	$	712,850	$  19,693,378	

Debt Payment to Trustee	
0	
(2,375,894)	
(2,541,124)	
(1,269,739)	
(837,666)	
(3,625,720)	
(2,860,714)	
(1,877,572)	
(1,167,469)	
(1,306,478)	
0	
(712,850)	
(18,575,227)	
BALANCE	$	48,032	$	471,233	$	165,404	$	119,821	$	58,189	$	-	$	137,001	$	60,375	$	58,096	$	-	$	-	$	-	$	1,118,151	

County Appr & Tax Coll Fee	(16,011)	(157,078)	(55,135)	(39,940)	(19,396)	-	(45,667)	(20,125)	(19,365)	-	-	-	(372,717)	
Discounts For Early Payments	(32,021)	(314,155)	(110,269)	(79,880)	(38,793)	-	(91,334)	(40,250)	(38,731)	-	-	-	(745,434)	
Net Excess / (Shortfall)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Page 25

Page 1

Infrastructure Maintenance Breakdown

FY 2025 - 2026	Dist Proper	Unit 1	Unit 2	Unit 3	Unit 4	Unit 5	Unit 7	Unit 8	Unit 9	Unit 10	Unit 11	Unit 12	Total

 MAINTENANCE EXPENDITURE	

Lake / Littoral Maintenance	0	125,000 1	0	0	45,000	2,072 2	60,000	7,500	25,000	10,000	25,000	20,000	319,575	
Mitigation Maintenance	0	0	0	0	2,250	0	5,000	5,000	0	2,250	0	0	14,500	
Road Maintenance / Resurface	0	156,730 3	0	150,000 3	0	0	0	0	0	0	0	0	306,736	
Road Reconstruction / Widening	0	391,825 3	0	0	0	0	0	0	0	0	0	0	391,828	
Landscaping - General	0	2,212,500 4	0	52,600 5	0	0	67,500	35,000	120,000	230,000	0	85,000	2,802,609	
Landscaping - Trail Maintenance	0	250,000 6	0	0	0	0	0	0	0	0	0	0	250,006	
Landscaping - Hurricane/Storm Recovery	0	250,000 7	0	0	0	0	0	0	0	0	0	0	250,007	
Force Majeure Hurricane/Storm Recovery	0	0	0	100,000 8	0	0	0	0	0	0	0	0	100,008	
Force Majeure Landscape Replacement	0	0	0	110,000 8	0	0	0	0	0	0	0	0	110,008	
Security Services	14,000	35,000	0	0	0	0	0	0	0	0	0	0	49,000	
Street Lighting	0	560,000	0	0	0	0	0	0	11,000	15,000	0	31,000	617,000	
Canal Maintenance / Repayment	0	65,000	0	0	0	0	0	0	0	0	0	0	65,000	
Misc Maintenance/Repairs	0	165,000	0	0	0	0	0	0	0	0	0	0	165,000	
Total Maintenance Expenditure	$	14,000	 $ 4,211,055 	 $	-		 $  412,600 	 $	47,250 	 $	2,072 	 $  132,500 	 $	47,500 	 $  156,000 	 $  257,250 	 $	25,000 	 $  136,000 	$ 5,441,277	
														
Variance from Prior Year	 $	14,000 	 $  888,688 	 $	-		 $	87,600 	 $	5,000 	 $	-		 $  (73,000)	 $	-		 $	-		 $  (41,800)	 $	25,000 	 $  136,000 	$ 1,041,538	

FY 2024 - 2025	
Dist Proper	
Unit 1	
Unit 2	
Unit 3	
Unit 4	
Unit 5	
Unit 7	
Unit 8	
Unit 9	
Unit 10	
Unit 11	
Unit 12	
Total	

 MAINTENANCE EXPENDITURE	

Lake / Littoral Maintenance			0	131,000	0	0	40,000	2,072	60,000	7,500	25,000	10,000	0	0	275,572	
Mitigation Maintenance			0	0	0	0	2,250	0	5,000	5,000	0	2,250	0	0	14,500	
Road Maintenance / Resurface			0	156,730	0	325,000	0	0	0	0	0	0	0	0	481,730	
Road Reconstruction / Widening			0	391,825	0	0	0	0	0	0	0	0	0	0	391,825	
Landscaping			0	1,965,812	0	0	0	0	135,000	35,000	120,000	207,800	0	0	2,463,612	
Security Services			0	26,000	0	0	0	0	0	0	0	0	0	0	26,000	
Street Lighting			0	503,000	0	0	0	0	5,500	0	11,000	79,000	0	0	598,500	
Canal Maintenance / Repayment			0	48,000	0	0	0	0	0	0	0	0	0	0	48,000	
Misc Maintenance/Repairs			0	100,000	0	0	0	0	0	0	0	0	0	0	100,000	
Total Maintenance Expenditure	$	-		 $ 3,322,367 	 $	-		 $  325,000 	 $	42,250 	 $	2,072 	 $  205,500 	 $	47,500 	 $  156,000 	 $  299,050 	 $	-		 $	-		$ 4,399,739	

Page 26

NOTES:
Unit 1 Lake maintenance revised per additional ponds - Manasota Beach Rd, Playmore Rd Mezzo Dr. and Merlot Ave
The total cost of lake maintenance for the Braves pond is $7,400; however pursuant to the Drainage License Agreement, 28% of the total stormwater management costs are being allocated to the Unit 5 Budget, and 72% of the costs allocated to the Unit 7 budget
Per roadway spreadsheet.
Unit 1 Landscape includes current contract price and addition of portions of Manasota Beach Rd east
New Line item; for potential expenses not completed per maintenance agreement.
New nature trail being conveyed to District for FY 25/26 in Palmera and Village G.
New line item FY 25/26
New Line item; past pratice GP POA approached to the District for reimbursement of certain expenses as set forth in the maintenance agreement

Page 2

 District Proper	

	Fiscal Year		Fiscal Year	
	2024/2025		2025/2026	
	Annual Budget		Annual Budget	
				
REVENUES				
O & M Assessments	426,777		800,532	
O & M Direct Bill	24,330		0	
Debt Assessments	0		0	
Debt Direct Bill	0		0	
Developer Contribution	0		0	
Interest Income	1,000		1,000	
Other	0		0	
Taylor Morrison Cost Share	0		0	
Carry Over Revenues	0		0	
Total Revenues	 $	452,107 	$	801,532	
				
EXPENDITURES				
Infrastructure Maintenance - note 1	0		14,000	
GIS Project	20,000		20,000	
Engineering	25,000		40,000	
Management	76,000		84,000	
Operations Administration	40,000		40,000	
Legal	60,000		100,000	
Assessment Roll	10,000		10,000	
Annual Audit	6,500		6,500	
Arbitrage Rebate Fee	0		0	
Rents & Leases - note 2	15,000		75,000	
Insurance	125,000		200,000	
Legal Advertising	5,000		10,000	
Miscellaneous	5,000		20,000	
Postage	3,000		3,000	
Office Supplies Marketing / Consulting	5,000		100,000	
Trustee Fees	0		0	
Continuing Disclosure Fee	0		0	
Website	6,000		6,000	
Contingency / Staff Office Space	25,000		25,000	
Total Expenditures	 $	426,500 	$	753,500	
				
EXCESS / (SHORTFALL)	 $	25,607 	$	48,032	

Payment to Trustee	-		-	
BALANCE	 $	25,607 	$	48,032	

County Appraiser & Tax Collector Fee	(8,536)		(16,011)	
Discounts for Early Payments	(17,071)		(32,021)	
NET EXCESS / (SHORTFALL)	 $	-		$	-	
* Fund Balance as of 5-31-25	= $708,453			
Note 1: See page 2 Infrastructure Maintenance Breakdown for detail Note 2: Temporary WVID Office

Page 3

 Unit 1	

	Fiscal Year	Fiscal Year	
	2024/2025	2025/2026	
	Annual Budget	Annual Budget	
			
REVENUES			
O & M Assessments	3,891,034	5,326,340	
O & M Direct Bill	0	0	
Debt Assessments	2,525,526	2,527,547	
Debt Direct Bill	0	0	
Developer Contribution	0	0	
Other Revenues	35,000	35,000	
Taylor Morrison Cost Share - note 1	0	90,000	
Carry Over Revenues	0	0	
Total Revenues	 $	6,451,559 	$	7,978,887	
			
EXPENDITURES			
Infrastructure Maintenance - note 2	3,322,367	4,211,055	
Engineering	60,000	60,000	
Management	12,005	12,005	
Operations Administration	50,000	80,000	
Legal	50,000	60,000	
Assessment Roll	1,500	1,500	
Audit Fees	3,000	3,000	
Arbitrage Rebate Fee	1,500	1,500	
Rents & Leases	0	0	
Insurance	0	0	
Legal Advertising	0	0	
Miscellaneous	1,700	1,700	
Postage	0	0	
Office Supplies / Marketing	10,000	10,000	
Trustee Fees	5,000	5,000	
Continuing Disclosure Fee	500	500	
Website	0	0	
Contingency / Cap Proj	0	0	
Common Area Irrigation Water	175,000	185,500	
Hurricane Reserve - note 3		500,000	
Total Expenditures	 $	3,692,572 	$	5,131,760	
			
EXCESS / (SHORTFALL)	 $	2,758,988 	$	2,847,127	

Payment to Trustee	(2,373,994)	(2,375,894)	
BALANCE	 $	384,994 	$	471,233	

County Appraiser & Tax Collector Fee	(128,331)	(157,078)	
Discounts for Early Payments	(256,662)	(314,155)	
NET EXCESS / (SHORTFALL)	 $	-		$	-	
As of 5/31/25			
General Fund Balance =	$900,620		
Road Resurfacing Fund Balance =	$726,772		
Road Widening Fund Balance =	$552,602		
Cap Project Fund =	$506,702		
Note 1: Per WVID agreement with Taylor Morrison of Florida, Inc regarding access and maintenance of District roadways and improvements
Note 2: See page 2 Infrastructure Maintenance Breakdown for detail
Note 3: $957,381 spent on the last 2 years unbudgeted hurricane expenses

Page 4

 Unit 2	

	Fiscal Year	Fiscal Year	
	2024/2025
Annual Budget	2025/2026
Annual Budget	
			
REVENUES			
O & M Assessments	53,410	53,410	
O & M Direct Bill	0	0	
Debt Assessments	2,703,324	2,703,324	
Debt Direct Bill	0	0	
Developer Contribution	0	0	
Other Revenues	0	0	
Carry Over Funds from Prior Year	0	0	
Bond Prepayments			
Prepayments Sent to Trustee			
Total Revenues	 $	2,756,733 	$	2,756,733	
			
EXPENDITURES			
Infrastructure Maintenance	0	0	
Engineering	2,000	2,000	
Management	12,005	12,005	
Operations Administration	12,000	12,000	
Legal	10,000	10,000	
Assessment Roll	1,500	1,500	
Audit Fees	3,000	3,000	
Arbitrage Rebate Fee	1,500	1,500	
Rents & Leases	0	0	
Insurance	0	0	
Legal Advertising	0	0	
Miscellaneous	1,700	1,700	
Postage	0	0	
Office Supplies	0	0	
Trustee Fees	5,000	5,000	
Continuing Disclosure Fee	1,500	1,500	
Website	0	0	
Contingency / Capital Projects	0	0	
Total Expenditures	 $	50,205 	$	50,205	
			
EXCESS / (SHORTFALL)	 $	2,706,528 	$	2,706,528	

Payment to Trustee	(2,541,124)	(2,541,124)	
BALANCE	 $	165,404 	$	165,404	

County Appraiser & Tax Collector Fee	(55,135)	(55,135)	
Discounts for Early Payments	(110,269)	(110,269)	
NET EXCESS / (SHORTFALL)	 $	-		$	-	
As of 5/31/25			
General Fund	= $2,784,904		

General fund balance includes reserve for Manasota Beach Road Improvements

Page 5

Unit 3			
	
Fiscal Year	
Fiscal Year	
	2024/2025
Annual Budget	2025/2026
Annual Budget	
			
REVENUES			
O & M Assessments	472,819	646,223	
O & M Direct Bill	0	0	
Debt Assessments	1,350,786	1,350,786	
Debt Direct Bill	0	0	
Developer Contribution	0	0	
Other Revenues / to fund irrigation litigation	0	0	
Carry Over Funds from Prior Year	0	0	
Total Revenues	 $	1,823,605 	$	1,997,009	
			
EXPENDITURES			
Infrastructure Maintenance - note 1	325,000	412,600	
Engineering	25,000	25,000	
Management	22,500	22,500	
Operations Administration	25,000	25,000	
Legal	35,000	35,000	
Assessment Roll	1,500	1,500	
Audit Fees	3,000	3,000	
Arbitrage Rebate Fee	1,500	1,500	
Rents & Leases	0	0	
Insurance - note 2	0	19,400	
Legal Advertising	0	0	
Miscellaneous	1,700	1,700	
Postage	0	0	
Office Supplies	0	0	
Trustee Fees	3,750	3,750	
Continuing Disclosure Fee	500	500	
Website	0	0	
Common Area Irrigation Water - note 3	0	56,000	
Total Expenditures	 $	444,450 	$	607,450	
			
EXCESS / (SHORTFALL)	 $	1,379,155 	$	1,389,559	

Payment to Trustee	(1,269,739)	(1,269,739)	
BALANCE	 $	109,416 	$	119,821	

County Appraiser & Tax Collector Fee	(36,472)	(39,940)	
Discounts for Early Payments	(72,944)	(79,880)	
NET EXCESS / (SHORTFALL)	 $	-		$	-	
As of 5/31/25			
General Fund Balance =	$141,327		
Road Resurfacing Fund Balance =	$1,330,107		
Note 1: See page 2 Infrastructure Maintenance Breakdown for detail
Note 2: New Line FY25/26 repeated requests for coverage, currently still no confirmation of insurance Note 3: New line FY 25/26 based on AGMOD

Page 6

 Unit 4	

	Fiscal Year 2024/2025
Annual Budget		Fiscal Year 2025/2026
Annual Budget	
					
REVENUES					
O & M Assessments		101,338		103,501	
O & M Direct Bill		-1,553		-1,586	
Debt Assessments		866,319		866,319	
Debt Direct Bill		23,326		23,326	
Developer Contribution		0		0	
Other Revenues		0		0	
Carry Over Funds from Prior Year		0		0	
Total Revenues	$	989,431	$	991,561	
					
EXPENDITURES					
Infrastructure Maintenance - note 1		42,250		47,250	
Engineering		2,500		2,500	
Management		12,005		12,005	
Operations Administration		12,000		12,000	
Legal		13,000		10,000	
Assessment Roll		1,500		1,500	
Audit Fees		3,000		3,000	
Arbitrage Rebate Fee		1,500		1,500	
Rents & Leases		0		0	
Insurance		0		0	
Legal Advertising		0		0	
Miscellaneous		1,700		1,700	
Postage		0		0	
Office Supplies		0		0	
Trustee Fees		3,750		3,750	
Continuing Disclosure Fee		500		500	
Website		0		0	
Contingency / Prev Shortfall		0		0	
Total Expenditures	$	93,705	$	95,705	
					
EXCESS / (SHORTFALL)	$	895,726	$	895,856	

Payment to Trustee		(837,666)		(837,666)	
BALANCE	$	58,059	$	58,189	

County Appraiser & Tax Collector Fee		(19,353)		(19,396)	
Discounts for Early Payments		(38,706)		(38,793)	
NET EXCESS / (SHORTFALL)	$	-	$	-	
* Fund Balance as of 5-31-25 = $287,951

Note 1: See page 2 Infrastructure Maintenance Breakdown for detail

Page 7

 Unit 5	

	Fiscal Year	Fiscal Year	
	2024/2025	2025/2026	
	Annual Budget	Annual Budget	
			
REVENUES			
O & M Assessments	0	0	
O & M Direct Bill	0	0	
Debt Assessments	0	0	
Debt Direct Bill	3,625,720	3,625,720	
Developer Contribution	56,672	66,672	
Other Revenues	0	0	
Carry Over Funds from Prior Year	0	0	
Total Revenues	 $	3,682,392 	$	3,692,392	
			
EXPENDITURES			
Infrastructure Maintenance - note 1	2,072	2,072	
Engineering	2,500	2,500	
Management	12,000	12,000	
Operations Administration	0	0	
Legal	0	0	
Assessment Roll	0	0	
Audit Fees	3,000	3,000	
Arbitrage Rebate Fee	0	0	
Rents & Leases	0	0	
Insurance	0	0	
Legal Advertising	0	0	
Miscellaneous - note 2	30,000	40,000	
Postage	0	0	
Office Supplies	0	0	
Trustee Fees - Note	800	800	
Trustee Fees - Bonds	4,800	4,800	
Continuing Disclosure Fee	1,500	1,500	
Website	0	0	
Contingency / Prev Shortfall	0	0	
Total Expenditures	 $	56,672 	$	66,672	
			
EXCESS / (SHORTFALL)	 $	3,625,720 	$	3,625,720	

Payment to Trustee	(3,625,720)	(3,625,720)	
BALANCE	 $	-		$	-	

County Appraiser & Tax Collector Fee	-	-	
Discounts for Early Payments	-	-	
NET EXCESS / (SHORTFALL)	 $	-		$	-	
* Fund Balance as of 5-31-25	= ($5,600)		

Note 1 -The total cost of lake maintenance for the Braves pond is $7,400; however pursuant to the Drainage License Agreement, 28% of the total stormwater management costs are being allocated to this budget, and 72% of the costs are allocated to Unit 7 Budget
Note 2 - Per Fitch Ratings fee agreement. After FY 25/26 the Annual Fees will increase annually at a rate of 3.0% per year.
Page 8

 Unit 7	

	Fiscal Year	Fiscal Year	
	2024/2025	2025/2026	
	Annual Budget	Annual Budget	
			
REVENUES			
O & M Assessments	197,904	146,364	
O & M Direct Bill	113,476	83,923	
Debt Assessments	2,136,991	2,136,991	
Debt Direct Bill	851,942	851,942	
Developer Contribution	0	0	
Other Revenues	0	0	
Carry Over Funds from Prior Year	0	0	
Total Revenues	$	3,300,313	$	3,219,220	
			
EXPENDITURES			
Infrastructure Maintenance - note 1	205,500	132,500	
Engineering	20,000	20,000	
Management	12,005	12,005	
Operations Administration	12,000	12,000	
Legal	20,000	15,000	
Assessment Roll	1,500	1,500	
Audit Fees	3,000	3,000	
Arbitrage Rebate Fee	1,500	1,500	
Rents & Leases	0	0	
Insurance	0	0	
Legal Advertising	0	0	
Miscellaneous	5,000	5,000	
Postage	0	0	
Office Supplies	0	0	
Trustee Fees	17,000	17,000	
Continuing Disclosure Fee	2,000	2,000	
Website	0	0	
Contingency / Prev Shortfall	0	0	
Total Expenditures	$	299,505	$	221,505	
			
EXCESS / (SHORTFALL)	$	3,000,808	$	2,997,715	

Payment to Trustee	(2,860,714)	(2,860,714)	
BALANCE	$	140,094	$	137,001	

County Appraiser & Tax Collector Fee	(46,698)	(45,667)	
Discounts for Early Payments	(93,396)	(91,334)	
NET EXCESS / (SHORTFALL)	$	-	$	-	
* Fund Balance as of 5-31-25	= $306,530		
Notr 1 - See page 2 Infrastructure Maintenance Breakdown for detail

 Unit 8	

	Fiscal Year	Fiscal Year	
	2024/2025	2025/2026	
	Annual Budget	Annual Budget	
			
REVENUES			
O & M Assessments	57,415	55,265	
O & M Direct Bill	79,535	76,556	
Debt Assessments	950,989	950,989	
Debt Direct Bill	983,643	983,643	
Developer Contribution	0	0	
Other Revenues	0	0	
Carry Over Funds from Prior Year	0	0	
Total Revenues	$	2,071,581	$	2,066,452	
			
EXPENDITURES			
Infrastructure Maintenance - not 1	47,500	47,500	
Engineering	20,000	20,000	
Management	12,005	12,005	
Operations Administration	12,000	12,000	
Legal	15,000	10,000	
Assessment Roll	1,500	1,500	
Audit Fees	3,000	3,000	
Arbitrage Rebate Fee	1,500	1,500	
Rents & Leases	0	0	
Insurance	0	0	
Legal Advertising	0	0	
Miscellaneous	10,000	10,000	
Postage	0	0	
Office Supplies	0	0	
Trustee Fees	10,000	10,000	
Continuing Disclosure Fee	1,000	1,000	
Website	0	0	
Contingency / Prev Shortfall	0	0	
Total Expenditures	$	133,505	$	128,505	
			
EXCESS / (SHORTFALL)	$	1,938,076	$	1,937,947	

Payment to Trustee	(1,877,572)	(1,877,572)	
BALANCE	$	60,504	$	60,375	

County Appraiser & Tax Collector Fee	(20,168)	(20,125)	
Discounts for Early Payments	(40,336)	(40,250)	
NET EXCESS / (SHORTFALL)	$	-	$	-	
* Fund Balance as of 5-31-25	= $266,795		
Note 1 - See page 2 Infrastructure Maintenance Breakdown for detail

 Unit 9	

	Fiscal Year	Fiscal Year	
	2024/2025	2025/2026	
	Annual Budget	Annual Budget	
			
REVENUES			
O & M Assessments	115,758	115,758	
O & M Direct Bill	102,192	102,192	
Debt Assessments	852,511	852,511	
Debt Direct Bill	366,108	366,108	
Developer Contribution	0	0	
Other Revenues	0	0	
Carry Over Funds from Prior Year	0	0	
Total Revenues	$	1,436,570	$	1,436,570	
			
EXPENDITURES			
Infrastructure Maintenance - note 1	156,000	156,000	
Engineering	5,000	5,000	
Management	12,005	12,005	
Operations Administration	12,000	12,000	
Legal	10,000	10,000	
Assessment Roll	1,500	1,500	
Audit Fees	3,000	3,000	
Arbitrage Rebate Fee	1,000	1,000	
Rents & Leases	0	0	
Insurance	0	0	
Legal Advertising	0	0	
Miscellaneous	5,000	5,000	
Postage	0	0	
Office Supplies	0	0	
Trustee Fees	5,000	5,000	
Continuing Disclosure Fee	500	500	
Website	0	0	
Contingency / Prev Shortfall	0	0	
Total Expenditures	$	211,005	$	211,005	
			
EXCESS / (SHORTFALL)	$	1,225,565	$	1,225,565	

Payment to Trustee	(1,167,469)	(1,167,469)	
BALANCE	$	58,096	$	58,096	

County Appraiser & Tax Collector Fee	(19,365)	(19,365)	
Discounts for Early Payments	(38,731)	(38,731)	
NET EXCESS / (SHORTFALL)	$	-	$	-	
* Fund Balance as of 5-31-25	= $45,721		
Note 1 - See page 2 Infrastructure Maintenance Breakdown for detail

 Unit 10	

Fiscal Year	Fiscal Year
2024/2025	2025/2026

REVENUES

Annual Budget	Annual Budget
O & M Assessments	0	0
O & M Direct Bill	354,055	327,755
Debt Assessments	0	0
Debt Direct Bill	1,315,571	1,306,478
Developer Contribution	0	0
Other Revenues	0	0
Carry Over Funds from Prior Year	0	0

Infrastructure Maintenance - note 1 Engineering
Management
Operations Administration Legal
Assessment Roll Audit Fees
Arbitrage Rebate Fee Rents & Leases Insurance
Legal Advertising Miscellaneous Postage
Office Supplies Trustee Fees
Continuing Disclosure Fee Website
Contingency / Prev Shortfall

299,050
5,000
12,005
12,000
10,000
1,500
3,000
1,000
0
0
0
5,000
0
0
5,000
500
0
0

257,250
15,000
12,005
12,000
10,000
1,500
3,000
1,000
0
0
0
5,000
0
0
10,000
1,000
0
0

Payment to Trustee

(1,315,571)

(1,306,478)

County Appraiser & Tax Collector Fee
Discounts for Early Payments

-
-

-
-

NET EXCESS / (SHORTFALL)	$	-	$	-

BALANCE	$	-	$	-

EXCESS / (SHORTFALL)	$	1,315,571	$	1,306,478

Total Expenditures	$	354,055	$	327,755

EXPENDITURES

Total Revenues	$	1,669,626	$	1,634,233

* Fund Balance as of 5-31-25 = ($94,881)

Note 1 - See page 2 Infrastructure Maintenance Breakdown for detail

 Unit 11	

	Fiscal Year 2024/2025
Annual Budget				Fiscal Year 2025/2026
Annual Budget	
							
REVENUES							
O & M Assessments				0		0	
O & M Direct Bill				0		80,005	
Debt Assessments				0		0	
Debt Direct Bill				0		0	
Developer Contribution				0		0	
Other Revenues				0		0	
Carry Over Funds from Prior Year				0		0	
Total Revenues	$		-		$	80,005	
							
EXPENDITURES							
Infrastructure Maintenance - note 1				0		25,000	
Engineering				0		5,000	
Management				0		12,005	
Operations Administration				0		12,000	
Legal				0		10,000	
Assessment Roll				0		1,500	
Audit Fees				0		3,000	
Arbitrage Rebate Fee				0		1,000	
Rents & Leases				0		0	
Insurance				0		0	
Legal Advertising				0		0	
Miscellaneous				0		5,000	
Postage				0		0	
Office Supplies				0		0	
Trustee Fees				0		5,000	
Continuing Disclosure Fee				0		500	
Website				0		0	
Contingency / Prev Shortfall				0		0	
Total Expenditures	$		-		$	80,005	

EXCESS / (SHORTFALL)	$	-	$	-

Payment to Trustee	-	-

BALANCE	$	-	$	-

County Appraiser & Tax Collector Fee	-	-
Discounts for Early Payments	-	-

NET EXCESS / (SHORTFALL)	$	-	$	-

* Fund Balance as of 5-31-25 = $2,500

Note 1 - See page 2 Infrastructure Maintenance Breakdown for detail

 Unit 12	

	Fiscal Year 2024/2025
Annual Budget			Fiscal Year 2025/2026
Annual Budget	
						
REVENUES						
O & M Assessments			0		0	
O & M Direct Bill			0		211,005	
Debt Assessments			0		0	
Debt Direct Bill			0		712,850	
Developer Contribution			0		0	
Other Revenues			0		0	
Carry Over Funds from Prior Year			0		0	
Total Revenues	$		-	$	923,855	
						
EXPENDITURES						
Infrastructure Maintenance - note 1			0		136,000	
Engineering			0		20,000	
Management			0		12,005	
Operations Administration			0		12,000	
Legal			0		15,000	
Assessment Roll			0		1,500	
Audit Fees			0		3,000	
Arbitrage Rebate Fee			0		1,000	
Rents & Leases			0		0	
Insurance			0		0	
Legal Advertising			0		0	
Miscellaneous			0		5,000	
Postage			0		0	
Office Supplies			0		0	
Trustee Fees			0		5,000	
Continuing Disclosure Fee			0		500	
Website			0		0	
Contingency / Prev Shortfall			0		0	
Total Expenditures	$		-	$	211,005	
						
EXCESS / (SHORTFALL)	$		-	$	712,850	

Payment to Trustee			-		(712,850)	
BALANCE	$		-	$	-	
County Appraiser & Tax Collector Fee	-	-
Discounts for Early Payments	-	-

NET EXCESS / (SHORTFALL)	$	-	$	-

* Fund Balance as of 5-31-25 = $2,500

Note 1 - See page 2 Infrastructure Maintenance Breakdown for detail

Page 14

Budget Comparison
	Fiscal Year 2023/2024
Actual		Fiscal Year 2024/2025
Annual Budget		Fiscal Year 2025/2026
Annual Budget	
REVENUES							
O & M Assessments		4,521,726		5,342,337		7,247,393	
O & M Direct Bill		526,114		647,705		879,850	
Debt Assessments		8,167,836		11,386,446		11,388,467	
Debt Direct Bill		2,522,395		7,157,218		7,870,068	
Interest / Other Income		1,149,348		36,000		126,000	
Bond Prepayments		132,919		0		0	
Bond Prepayments Sent to Trustee		(132,919)		0		0	
Developer Funding		172,481		56,672		66,672	
PY Carry Over / Impact Fees		4,085,225		0		0	
Total Revenues	$	21,145,124	$	24,626,378	$	27,578,450	
							
EXPENDITURES							
Infrastructure Maintenance		3,097,170		4,399,739		5,441,227	
GIS Project		11,622		20,000		20,000	
Engineering		191,092		167,000		217,000	
Management		168,625		194,535		226,545	
Operations Administration		169,800		187,000		241,000	
Legal		224,126		223,000		285,000	
Assessment Roll		18,000		22,000		25,000	
Audit Fees		29,091		33,500		39,500	
Arbitrage Rebate Fee		6,500		11,000		13,000	
Rents & Leases		14,832		15,000		75,000	
Insurance		98,246		125,000		219,400	
Legal Advertising		12,519		5,000		10,000	
Miscellaneous		156,922		66,800		101,800	
Postage		8,765		3,000		3,000	
Office Supplies		1,739		15,000		110,000	
Trustee Fees		47,552		60,100		75,100	
Continuing Disclosure Fee		7,000		8,500		10,000	
Website		1,500		6,000		6,000	
Contingency / Cap Proj		4,708,046		200,000		25,000	
Common Area Irrig Water		0		0		241,500	
Reimb / Uncollected Deficit		0		0		500,000	
Total Expenditures		8,973,145		5,762,174		7,885,072	
							
EXCESS / (SHORTFALL)	$	12,171,978	$	18,864,204	$	19,693,378	

Debt Payment to Trustee (All Units)		

(10,283,412)		

(17,860,477)		

(18,575,227)	
BALANCE	$	1,888,567	$	1,003,727	$	1,118,151	

County Appraiser & Tax Collector Fee		

(123,844)		

(334,576)		

(372,717)	
Discounts for Early Payments		(472,329)		(669,151)		(745,434)	
NET EXCESS / (SHORTFALL)	$	1,292,394	$	-	$	-	
						Page 15	

Unit 1 - Debt Service		
	Fiscal Year	
	2025/2026
Annual Budget	
		
REVENUES		
Interest Income	0	
Debt Collections	2,375,894	
Total Revenues	$	2,375,894	
		
EXPENDITURES		
Principal Payments	1,355,000	
Interest Payments	1,020,894	
Miscellaneous / Extra Redemption	0	
Total Expenditures	$	2,375,894	
		
Excess / (Shortfall)	$	-	

Series 2017 Bond Information	
Original Par Amount =	$32,165,000	Annual Principal Payments Due =	May 1st	
Avarage Interest Rate =	4.47%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	July 2017			
Maturity Date =	May 2038			

Page 16

 Unit 2 - Debt Service	

Series 2019A-1 (Performing)		
	Fiscal Year	
	2025/2026
Annual Budget	
		
REVENUES		
Interest Income	0	
Net Debt Collections	1,353,018	
Total Revenues	$	1,353,018	
		
EXPENDITURES		
Principal Payments	720,000	
Interest Payments	603,750	
Miscellaneous / Extra Redemption	29,268	
Total Expenditures	$	1,353,018	
		
Excess / (Shortfall)	$	-	

Series 2019A-1 Bifurcated Bond Information (Performing)	
Original Par Amount =	$15,190,000	Annual Principal Payments Due =	May 1st	
Interest Rate =	5.750%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	October 2019			
Maturity Date =	May 2036			

Series 2019A-2 (Non Performing)		
	Fiscal Year	
	2025/2026
Annual Budget	
		
REVENUES		
Interest Income	0	
Net Debt Collections	1,188,107	
Total Revenues	$	1,188,107	
		
EXPENDITURES		
Principal Payments	650,000	
Interest Payments	537,050	
Miscellaneous / Extra Redemption	1,057	
Total Expenditures	$	1,188,107	
		
Excess / (Shortfall)	$	-	

Series 2019A-2 Bifurcated Bond Information (Non Performing)	
Original Par Amount =	$12,830,000	Annual Principal Payments Due =	May 1st	
Interest Rate =	5.750%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	October 2019			
Maturity Date =	May 2036			

Page 17

Unit 3 - Debt Service		
	Fiscal Year	
	2025/2026
Annual Budget	
		
 REVENUES			
Interest Income	0	
Net Debt Collections	1,269,739	
Total Revenues	$	1,269,739	
		
 EXPENDITURES			
Principal Payments	725,000	
Interest Payments	521,110	
Miscellaneous / Extra Redemption	23,629	
Total Expenditures	$	1,269,739	
		
Excess / (Shortfall)	$	-	

Series 2017 Bond Information	
Original Par Amount =	$16,550,000	Annual Principal Payments Due =	May 1st	
Average Interest Rate =	4.66%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	July 2017			
Maturity Date =	May 2037			

Page 18

Unit 4 - Debt Service
Fiscal Year 2025/2026

 REVENUES	

Annual Budget

Interest Income	0

Total Revenues	$	837,666

 EXPENDITURES	

Net Debt Collections	837,666

Principal Payments	310,000
Interest Payments	525,338

Total Expenditures	$	837,666

Miscellaneous / Extra Redemption	2,329

Excess / (Shortfall)	$	-

Series 2016 Bond Information	
Original Par Amount =	$13,090,000	Annual Principal Payments Due = November 1st	
Average Interest Rate =	4.88%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	October 2016		
Maturity Date =	November 2046		

Page 19

Unit 5 - Debt Service		
		Fiscal Year 2025/2026
Annual Budget	
			
 REVENUES				
Direct Assessments - State of Florida		1,000,000	
Direct Assessments - Atlanta Braves		2,625,720	
Total Revenues	$	3,625,720	
			
 EXPENDITURES				
2017A Principal Payments		630,000	
2017A Interest Payments		366,634	
2017B Principal Payments		1,667,979	
2017B Interest Payments		920,617	
Other / Extra Redemption		40,490	
Total Expenditures	$	3,625,720	
			
Excess / (Shortfall)	$	-	

Series 2017A Bond Information	
Original Par Amount =	$13,955,000	Annual Principal Payments Due = February 1st & August 1st	
Average Interest Rate =	3.72%	Annual Interest Payments Due =	February 1st & August 1st	
Issue Date =	December 2017		
Maturity Date =	February 2038		

Series 2017B Bond Information	
Original Par Amount =	$27,500,000	Annual Principal Payments Due = June 30th & December 30th	
Average Interest Rate =	5.39%	Annual Interest Payments Due =	June 30th & December 30th	
Issue Date =	December 2017		
Maturity Date =	December 2033		

Page 20

Unit 7 - Debt Service		
	Fiscal Year	
	2025/2026	
	Annual Budget	
		
 REVENUES			
Interest	0	
Net Master Debt Collections	1,974,499	
Net Village B Debt Collections	86,602	
Net Village F1 & F5 Debt Collections	445,884	
Net Village F3 & G-1B Debt Collections	353,728	
Total Revenues	$	2,860,714	
		
 EXPENDITURES			
2019 Master Principal Payments	610,000	
2019 Master Interest Payments	1,361,650	
2019 Village B Principal Payments	25,000	
2019 Village B Interest Payments	57,931	
2021 Village F1 & F5 Principal Payments	175,000	
2021 Village F1 & F5 Interest Payments	266,350	
2023 Village F3 & G-aB Principal Payments	65,000	
2023 Village F3 & G-1B Interest Payments	287,269	
Other / Extra Redemption	12,514	
Total Expenditures	$	2,860,714	
		
Excess / (Shortfall)	$	-	

Series 2019 Master Bond Information	
Original Par Amount =	$31,040,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	4.90%	Annual Interest Payments Due = May 1st & November 1st	
Issue Date =	April 2019		
Maturity Date =	May 2050		

Series 2019 Village B Bond Information	
Original Par Amount =	$1,320,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	4.90%	Annual Interest Payments Due = May 1st & November 1st	
Issue Date =	April 2019		
Maturity Date =	May 2050		

Series 2021 Village F1 & F5 Bond Information	
Original Par Amount =	$7,975,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	3.79%	Annual Interest Payments Due = May 1st & November 1st	
Issue Date =	April 2021		
Maturity Date =	May 2051		

Series 2023 Village F3 & G-1B Bond Information	
Original Par Amount =	$4,805,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	6.17%	Annual Interest Payments Due = May 1st & November 1st	
Issue Date =	Oct 2023		
Maturity Date =	May 2054		

Page 21

Unit 8 - Debt Service		
	Fiscal Year	
	2025/2026
Annual Budget	
		
 REVENUES			
Interest	0	
Net Master Debt Collections	725,308	
Net Neighborhood Debt Collections	1,152,264	
Total Revenues	$	1,877,572	
		
 EXPENDITURES			
2021 Master Principal Payments	290,000	
2021 Master Interest Payments	434,394	
2022 Neighborhood Principal Payments	265,000	
2022 Neighborhood Interest Payments	884,328	

Other / Extra Redemption	
3,850	
Total Expenditures	$	1,877,572	
		
Excess / (Shortfall)	$	-	

Series 2021 Master Bond Information	
Original Par Amount =	$13,000,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	3.79%	Annual Interest Payments Due = May 1st & November 1st	
Issue Date =	April 2021		
Maturity Date =	May 2051		

Series 2022 Neighborhood Bond Information	
Original Par Amount =	$17,000,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	5.45%	Annual Interest Payments Due = May 1st & November 1st	
Issue Date =	December 2022		
Maturity Date =	May 2053		

Page 22

Unit 9 - Debt Service		
	Fiscal Year	
	2025/2026
Annual Budget	
		
 REVENUES			
Interest	0	
Net Master Debt Collections	1,167,469	
Total Revenues	$	1,167,469	
		
 EXPENDITURES			
2023 Master Principal Payments	270,000	
2023 Master Interest Payments	898,844	

Other / Extra Redemption	

-1,375	
Total Expenditures	$	1,167,469	
		
Excess / (Shortfall)	$	-	

Series 2023 Master Bond Information	
Original Par Amount =	$17,130,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	5.53%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	April 2023		
Maturity Date =	May 2053		

Page 23

Unit 10 - Debt Service		
	Fiscal Year	
	2025/2026
Annual Budget	
		
 REVENUES			
Interest	0	
Net Master Debt Collections	1,306,478	
Total Revenues	$	1,306,478	
		
 EXPENDITURES			
2024 Master Principal Payments	290,000	
2024 Master Interest Payments	1,015,981	

Other / Extra Redemption	

497	
Total Expenditures	$	1,306,478	
		
Excess / (Shortfall)	$	-	

Series 2024 Master Bond Information	
Original Par Amount =	$19,280,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	5.53%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	March 2024		
Maturity Date =	May 2054		

Page 24

Unit 11 - Debt Service
Fiscal Year 2025/2026

 REVENUES	

Annual Budget

Interest	0
Net Master Debt Collections	0

Total Revenues	$	-

 EXPENDITURES	

2025 Master Principal Payments	0
2025 Master Interest Payments	0

Total Expenditures	$	-

Other / Extra Redemption	0

Excess / (Shortfall)	$	-

Series 2025 Master Bond Information	
Original Par Amount =	$0	Annual Principal Payments Due = May 1st	
Average Interest Rate =	0.00%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	0		
Maturity Date =	May 2055		

Page 25

Unit 12 - Debt Service		
		Fiscal Year	
		2025/2026
Annual Budget	
			
 REVENUES				
Interest		0	
Net Master Debt Collections		712,850	
Total Revenues	$	712,850	
			
 EXPENDITURES				
2025 Master Principal Payments		135,000	
2025 Master Interest Payments		574,588	

Other / Extra Redemption		

3,263	
Total Expenditures	$	712,850	
			
Excess / (Shortfall)	$	-	

Series 2025 Master Bond Information	
Original Par Amount =	$10,045,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	5.89%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	April 2025		
Maturity Date =	May 2055		

Page 26

 Assessment Recap - District Proper	

A	B	C	F	G	F	G	
			Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
Lot
Type		
Units	2024/2025
Assessment	2024/2025
Assessment Per Unit	2025/2026
Projected Assessment	2025/2026
Projected Assessment Per Unit	

Developed	Administrative		$	11,242.86	$	21.50	$	19,883.09	$	38.02	
Lots In Unit 1 Only	Debt	523	$	-	$	-	$	-	$	-	
	Sub-Total		$	11,242.86	$	21.50	$	19,883.09	$	38.02	
	
Developed	Administrative		$	40,156.15	$	21.50	$	71,016.46	$	38.02	
Lots In Unit 2	Debt	1,868	$	-	$	-	$	-	$	-	
	Sub-Total		$	40,156.15	$	21.50	$	71,016.46	$	38.02	
	
Developed	Administrative		$	41,596.44	$	21.50	$	73,563.63	$	38.02	
Lots In Unit 3	Debt	1,935	$	-	$	-	$	-	$	-	
	Sub-Total		$	41,596.44	$	21.50	$	73,563.63	$	38.02	
	
Developed	Administrative		$	22,421.23	$	21.50	$	39,652.12	$	38.02	
Lots In Unit 4	Debt	1,043	$	-	$	-	$	-	$	-	
	Sub-Total		$	22,421.23	$	21.50	$	39,652.12	$	38.02	
	
Developed	Administrative		$	32,331.29	$	21.50	$	57,178.14	$	38.02	
Lots In Unit 7	Debt	1,504	$	-	$	-	$	-	$	-	
	Sub-Total		$	32,331.29	$	21.50	$	57,178.14	$	38.02	
	
Developed	Administrative		$	11,436.33	$	21.50	$	20,225.24	$	38.02	
Lots In Unit 8	Debt	532	$	-	$	-	$	-	$	-	
	Sub-Total		$	11,436.33	$	21.50	$	20,225.24	$	38.02	
	
Developed	Administrative		$	8,125.82	$	21.50	$	14,370.57	$	38.02	
Lots In Unit 9	Debt	378	$	-	$	-	$	-	$	-	
	Sub-Total		$	8,125.82	$	21.50	$	14,370.57	$	38.02	
	
Developed	Administrative		$	-	$	21.50	$	-	$	38.02	
Lots In Unit 10	Debt	0	$	-	$	-	$	-	$	-	
	Sub-Total		$	-	$	21.50	$	-	$	38.02	
	
Developed	Administrative		$	-	$	-	$	-	$	38.02	
Lots In Unit 11	Debt	0	$	-	$	-	$	-	$	-	
	Sub-Total		$	-	$	-	$	-	$	38.02	
	
Developed	Administrative		$	-	$	-	$	-	$	38.02	
Lots In Unit 12	Debt	0	$	-	$	-	$	-	$	-	
	Sub-Total		$	-	$	-	$	-	$	38.02	
	
Developed Lots	Administrative		$	-	$	21.50	$	-	$	38.02	
In Sarasota County	Debt	0	$	-	$	-	$	-	$	-	
(Not in Unit 1)	Sub-Total		$	-	$	21.50	$	-	$	38.02	
	
All Other Acreage	Administrative		$	285,349.44	$	21.50	$	504,642.67	$	38.02	
	Debt	13,274	$	-	$	-	$	-	$	-	
	Sub-Total		$	285,349.44	$	21.50	$	504,642.67	$	38.02	

 Total		  21,057	  $	265,585.81 	 $	800,531.91 

Administrative Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Note: The Assessment is calculated by the assessable units. 1 unit = 1/2 acre or less portion.

There are   21,057.00   assessable units in the District.

Page 27

 Assessment Recap - Unit 1	

A	B	C	F	G	F	G	
			Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
Lot
Type		
Units	2024/2025
Assessment	2024/2025
Assessment Per Unit	2025/2026
Projected Assessment	2025/2026
Projected Assessment Per Unit	

Developed Lots In Unit 1 Only	Administrative Debt
Sub-Total	
523	$	141,615.21
$	91,917.18

$	233,532.39	$	270.77
$	175.75

$	446.52	$	183,328.47
$	86,996.18

$	270,324.65	$	350.53
$	166.34

$	516.87	
	
Developed	Administrative		$	505,807.28	$	270.77	$	654,794.60	$	350.53	
Lots In Unit 2	Debt	1,868	$	328,300.74	$	175.75	$	310,724.41	$	166.34	
	Sub-Total		$	834,108.03	$	446.52	$	965,519.01	$	516.87	
	
Developed	Administrative		$	523,949.19	$	270.77	$	678,280.27	$	350.53	
Lots In Unit 3	Debt	1,935	$	340,075.98	$	175.75	$	321,869.24	$	166.34	
	Sub-Total		$	864,025.18	$	446.52	$	1,000,149.51	$	516.87	
	
Developed	Administrative		$	282,418.09	$	270.77	$	365,605.33	$	350.53	
Lots In Unit 4	Debt	1,043	$	183,307.11	$	175.75	$	173,493.34	$	166.34	
	Sub-Total		$	465,725.20	$	446.52	$	539,098.68	$	516.87	
	
Developed	Admin / Maint		$	407,245.26	$	270.77	$	527,200.79	$	350.53	
Lots In Unit 7	Debt	1,504	$	264,327.79	$	175.75	$	250,176.40	$	166.34	
	Sub-Total		$	671,573.06	$	446.52	$	777,377.19	$	516.87	
	
Developed	Administrative		$	144,052.18	$	270.77	$	186,483.26	$	350.53	
Lots In Unit 8	Debt	532	$	93,498.93	$	175.75	$	88,493.25	$	166.34	
	Sub-Total		$	237,551.11	$	446.52	$	274,976.51	$	516.87	
	
Developed	Administrative		$	102,352.87	$	270.77	$	132,501.26	$	350.53	
Lots In Unit 9	Debt	378	$	66,433.45	$	175.75	$	62,876.78	$	166.34	
	Sub-Total		$	168,786.31	$	446.52	$	195,378.04	$	516.87	
	
Developed	Administrative		$	-	$	270.77	$	-	$	350.53	
Lots In Unit 10	Debt	0	$	-	$	175.75	$	-	$	166.34	
	Sub-Total		$	-	$	446.52	$	-	$	516.87	
	
Developed	Administrative		$	-	$	-	$	-	$	350.53	
Lots In Unit 11	Debt	0	$	-	$	-	$	-	$	166.34	
	Sub-Total		$	-	$	-	$	-	$	516.87	
	
Developed	Administrative		$	-	$	-	$	-	$	350.53	
Lots In Unit 12	Debt	0	$	-	$	-	$	-	$	166.34	
	Sub-Total		$	-	$	-	$	-	$	516.87	
	
All Other	Administrative		$	1,783,593.45	$	270.77	2598146.445	$	350.53	
Unit 1 Acreage	Debt	7,412	$	1,157,664.35	$	175.75	$	1,232,917.21	$	166.34	
	Sub-Total		$	2,941,257.80	$	446.52	$	3,831,063.65	$	516.87	

Total Admin / Maint		$	3,402,457.45	$	5,326,340.43	
Total Debt		$	2,526,589.11	$	2,527,546.81	
				
 Total		  15,195		 $	5,929,046.55 	 $	7,853,887.23 	
Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Note: The Assessment is calculated by the assessable units as shown in Exhibit D of the Unit 1 Report Of Engineer.

There are   15,195.00   assessable units in Unit 1.

Assessment Recap - Unit 2 (Total Gross)
A	B	C	E	F	I	H	I	
					Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
Lot
Type		
Percentage	Admin / Maint Assessment
Allocation	
Units	2024/2025
Per Unit	2025/2026
Projected Assessment	2025/2026
Projected Per Unit	

Island Walk Single	Admin / Maint Debt	
23.73%	
12,673.74	1,750
1,747	$	7.24
$	379.89	$	12,673.74
$	663,667.83	$	7.24
$	379.89	
Family	Sub-Total				$	387.13	$	676,341.57	$	387.13	
	
Island Walk	Admin / Maint				$	7.20	$	850.17	$	7.20	
Multi	Debt	1.59%	850.17	118	$	378.22	$	44,629.96	$	378.22	
Family	Sub-Total				$	385.42	$	45,480.13	$	385.42	

Gran Paradiso	Admin / Maint				$	6.89	$	1,790.87	$	6.89	
Multi	Debt	3.35%	1,790.87	260	$	361.34	$	93,948.40	$	361.34	
Family (3 BDR)	Sub-Total				$	368.23	$	95,739.27	$	368.23	
	
Gran Paradiso	Admin / Maint			585	$	6.14	$	3,593.25	$	6.14	
Multi	Debt	6.73%	3,593.25	577	$	322.17	$	185,892.09	$	322.17	
Family (2 BDR)	Sub-Total				$	328.31	$	189,485.34	$	328.31	

Preserve	Admin / Maint				$	7.24	$	796.63	$	7.24	
Single	Debt	1.49%	796.63	110	$	-	$	-	$	-	
Family	Sub-Total				$	7.24	$	796.63	$	7.24	
	
Preserve	Admin / Maint				$	7.20	$	814.15	$	7.20	
Multi	Debt	1.52%	814.15	113	$	-	$	-	$	-	
Family	Sub-Total				$	7.20	$	814.15	$	7.20	

Thomas 167 * Multi
Family (3 BDR)	Admin / Maint Debt
Sub-Total	
1.00%	
534.11	
76	$	7.03
$	368.91
$	375.94	$	534.11
$	28,037.16
$	28,571.27	$	7.03
$	368.91
$	375.94	
	
Thomas 167 *	Admin / Maint				$	6.28	$	879.50	$	6.28	
Multi	Debt	1.65%	879.50	140	$	329.74	$	46,163.60	$	329.74	
Family (2 BDR)	Sub-Total				$	336.02	$	47,043.10	$	336.02	
	
Thomas 167 *	Admin / Maint				$	245.10	$	22,668.88	$	245.10	
Commercial	Debt	42.44%	22,668.88	92.49	$	12,863.47	$	1,189,742.34	$	12,863.47	
	Sub-Total				$	13,108.57	$	1,212,411.22	$	13,108.57	

Total	100.00%	$	53,409.57	4,334	$	2,755,122.57

$
$

53,409.57
2,703,323.78

2019 A-2 (Non Performing)

2019 A-1 (Performing)

8.08
424.10
432.18

$
$
$

8,808.28
451,242.40
460,050.68

$
$
$

8.08
424.10
432.18

$
$
$

Sub-Total

Family

8,808.28

16.49%

1,090

Admin / Maint
Debt

Gran Paradiso
Single

1,064

$	53,409.57
$	2,703,323.78

Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Notes:
* Thomas 167 was originally referred to as the "Town Center" in the Unit 2 Methodology and included Town Center Residential and Town Center Commercial The Debt Assessment is calculated by the WVID Unit 2 Amended & Restated Final MR Rev 09-25-19
The Admin / Maint Assessment is calculated by the WVID Unit 2 Amended & Restated Final MR Rev 09-25-19 percentages Methodology Report Attached.
 There are 37 units with pre-paid bonds.	
3 unit in Island Walk Single Family
26 unit in the Gran Paradiso Single Family 8 unit in the Gran Paradiso Multi Family

ISLAND WALK ON ROLL
	GROSS	

ISLAND WALK
 DIRECT BILL GROSS 

GRAN PARADISO ON
	ROLL GROSS	

GRAN PARADISO
 DIRECT BILL GROSS 

$
$
$

-
-
-

PRESERVE ON ROLL
	GROSS	

PRESERVE DIRECT BILL GROSS

TOWN CENTER ON ROLL
	GROSS	

TOWN CENTER DIRECT BILL GROSS

A

B

C

D

E

F

G

H

I

	TOTAL GROSS	

$  13,523.91
$ 708,297.79

$
$

-
-

Island Walk Direct Bill Net
$	-
$	-

$

-

$

-

$  14,192.40
$ 731,082.89

$
$

-
-

Gran Paradiso Direct Bill Net
$	-
$	-

$	1,610.78
$	-

$
$

-
-

Preserve Direct Bill Net
$	-
$	-

 $	- 

Town Center Direct Bill Net
$	-
$	-

Total	4,049	$	2,755,122.57

2019 A-2 (Non Performing)

2019 A-1 (Performing)

8.08
424.10
432.18

8,808.28  $
451,242.40  $
460,050.68  $

$
$
$

Sub-Total

Family

Gran Paradiso  Admin / Maint	1,090
Single	Debt

1,064

Assessment Recap - Unit 2 (Collection Method)

	Total Fiscal Year	Total Fiscal Year	
Lot
Type	
Units	2025/2026
Projected Assessment	2025/2026
Projected Per Unit	

Island Walk	Admin / Maint	1,750	$	12,673.74	$	7.24	
Single	Debt	1,747	$	663,667.83	$	379.89	
Family	Sub-Total		$	676,341.57	$	387.13	
	
Island Walk	Admin / Maint		$	850.17	$	7.20	
Multi	Debt	118	$	44,629.96	$	378.22	
Family	Sub-Total		$	45,480.13	$	385.42	

1,750	$  12,673.74	$	7.24	
1,747	$ 663,667.83	$  379.89	
	$ 676,341.57	$  387.13	
	
	$	850.17	$	7.20	
118	$  44,629.96	$  378.22	
	$  45,480.13	$  385.42	

$	-
$	-
$	-	
	
$	-
$	-
$	-	

1,090	$	8,808.28	$	8.08	
1,064	$ 451,242.40	$  424.10	
	$ 460,050.68	$  432.18	

Gran Paradiso	Admin / Maint		$	1,790.87	$	6.89	
Multi	Debt	280	$	93,948.40	$	361.34	
Family (3 BDR)	Sub-Total		$	95,739.27	$	368.23	
	
Gran Paradiso	Admin / Maint	280	$	3,593.25	$	6.14	
Multi	Debt	577	$	185,892.09	$	322.17	
Family (2 BDR)	Sub-Total		$	189,485.34	$	328.31	

	$	1,790.87	$	6.89	
260	$  93,948.40	$  361.34	
	$  95,739.27	$  368.23	
	
585	$	3,593.25	$	6.14	
577	$ 185,892.09	$  322.17	
	$ 189,485.34	$  328.31	

$	-
$	-
$	-	
	
$	-
$	-
$	-	

Preserve	Admin / Maint		$	796.63	$	7.24	
Single	Debt	110	$	-	$	-	
Family	Sub-Total		$	796.63	$	7.24	
	
Preserve	Admin / Maint		$	814.15	$	7.20	
Multi	Debt	113	$	-	$	-	
Family	Sub-Total		$	814.15	$	7.20	

	$	796.63	$	7.24	
110	$	-	$	-	
	$	796.63	$	7.24	
	
	$	814.15	$	7.20	
113	$	-	$	-	
	$	814.15	$	7.20	

$	-
$	-
$	-	
	
$	-
$	-
$	-	

Thomas 167 * Multi
Family (3 BDR)	Admin / Maint Debt
Sub-Total	
76	$	534.11
$	28,037.16
$	28,571.27	$	7.03
$	368.91
$	375.94	
$	-	
Thomas 167 *	Admin / Maint		$	879.50	$	6.28	
Multi	Debt	140	$	46,163.60	$	329.74	
Family (2 BDR)	Sub-Total		$	47,043.10	$	336.02	
$	-	
Thomas 167 *	Admin / Maint		$	22,668.88	$	245.10	
Commercial	Debt	92	$	1,189,742.34	$	12,863.47	
	Sub-Total		$	1,212,411.22	$	13,108.57	

	$	534.11	$	7.03	
76	$  28,037.16	$  368.91	
	$  28,571.27	$  375.94	
	
	$	879.50	$	6.28	
140	$  46,163.60	$  329.74	
	$  47,043.10	$  336.02	
	
	$  22,668.88	$  245.10	
92	$ 1,189,742.34	$ 12,863.47	
	$ 1,212,411.22	$ 13,108.57	

$	-
$	-
$	-	
	
$	-
$	-
$	-	
	
$	-
$	-
$	-	

$	53,409.57	$  24,082.49		$	-	
$	2,703,323.78	$ 1,263,943.10		$	-	

Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.		
Notes:
* Thomas 167 was originally referred to as the "Town Center" in the Unit 2 Methodology and included Town Center Residential and Town Center Commercial The Debt Assessment is calculated by the WVID Unit 2 Amended & Restated Final MR Rev 09-25-19
The Admin / Maint Assessment is calculated by the WVID Unit 2 Amended & Restated Final MR Rev 09-25-19 percentages			
Methodology Report Attached.			
 There are 37 units with pre-paid bonds.			
3 unit in Island Walk Single Family
26 unit in the Gran Paradiso Single Family 8 unit in the Gran Paradiso Multi Family

Page 30

Assessment Recap - Unit 3 (Total Gross)
A	B	C	D	G	F	G	

Product		

Total	Total Fiscal Year 2024/2025	Total Fiscal Year 2025/2026
Projected	Total Fiscal Year 2025/2026
Projected	
Category	Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	

Pre Lennar		2 Bdr Sam 35	Admin / Maint	5	$	244.35	$	1,669.83	$	333.97	
			Debt	4	$	1,093.10	$	4,372.40	$	1,093.10	
			Sub-Total		$	1,337.45	$	6,042.23	$	1,427.07	
		
		3 Bdr Sam 70	Admin / Maint	6	$	244.35	$	2,003.79	$	333.97	
			Debt	5	$	1,432.12	$	7,160.60	$	1,432.12	
			Sub-Total		$	1,676.47	$	9,164.39	$	1,766.09	
		
		3 Bdr Sam 80	Admin / Maint	5	$	244.35	$	1,669.83	$	333.97	
			Debt	4	$	1,559.05	$	6,236.20	$	1,559.05	
			Sub-Total		$	1,803.40	$	7,906.03	$	1,893.02	
		
		3 Bdr Lee 45	Admin / Maint		$	244.35	$	1,335.86	$	333.97	
			Debt	4	$	1,227.41	$	4,909.64	$	1,227.41	
			Sub-Total		$	1,471.76	$	6,245.50	$	1,561.38	
		
		3 Bdr Lee 65	Admin / Maint	10	$	244.35	$	3,339.66	$	333.97	
			Debt	8	$	1,380.47	$	11,043.76	$	1,380.47	
			Sub-Total		$	1,624.82	$	14,383.42	$	1,714.44	

Total		Pre Lennar		30	Gross	$	10,018.97		
				$	33,722.60	Gross	

Lennar		35'	Admin / Maint	333	$	244.35	$	111,210.54	$	333.97
Debt	326	$	521.28	$	169,937.28	$	521.28
Sub-Total	$	765.63	$	281,147.82	$	855.25	
		
		Townhome	Admin / Maint	252	$	244.35	$	84,159.33	$	333.97
Debt	251	$	521.28	$	130,841.28	$	521.28
Sub-Total	$	765.63	$	215,000.61	$	855.25	
		
		Coach	Admin / Maint	$	244.35	$	86,831.05	$	333.97
Debt	260	$	627.66	$	163,191.60	$	627.66
Sub-Total	$	872.01	$	250,022.65	$	961.63	
		
		45'	Admin / Maint	$	244.35	$	19,703.97	$	333.97
Debt	59	$	627.66	$	37,031.94	$	627.66
Sub-Total	$	872.01	$	56,735.91	$	961.63	
		
		52'	Admin / Maint	337	$	244.35	$	112,546.40	$	333.97
Debt	333	$	734.04	$	244,435.32	$	734.04
  
Sub-Total	$	978.39	$	356,981.72	$	1,068.01	
		
		62'	Admin / Maint	289	$	244.35	$	96,516.05	$	333.97
Debt	278	$	840.42	$	233,636.76	$	840.42
  
Sub-Total	$	1,084.77	$	330,152.81	$	1,174.39	
		
		65'	Admin / Maint	53	$	244.35	$	17,700.18	$	333.97
Debt	52	$	840.42	$	43,701.84	$	840.42
  
Sub-Total	$	1,084.77	$	61,402.02	$	1,174.39	
		
		70'	Admin / Maint	56	$	244.35	$	18,702.07	$	333.97
Debt	55	$	840.42	$	46,223.10	$	840.42
  
Sub-Total	$	1,084.77	$	64,925.17	$	1,174.39	
		
		75'	Admin / Maint	201	$	244.35	$	66,125.19	$	333.97
Debt	198	$	946.81	$	187,468.38	$	946.81
  
Sub-Total	$	1,191.16	$	253,593.57	$	1,280.78	
		
		80'	Admin / Maint	65	$	244.35	$	21,707.76	$	333.97
Debt	64	$	946.81	$	60,595.84	$	946.81
  
Sub-Total	$	1,191.16	$	82,303.60	$	1,280.78	

Total		Lennar		1,905	Gross	$	635,202.54		
				$  1,317,063.34	Gross	

TOTAL GROSS	1,935	Total Gross	$	646,223.40
$  1,350,785.94	Total Gross	

TOTAL NET	1,935	Total Net	$	607,450.00
$  1,269,738.78	Total Net	

There are 34 units with pre-paid bonds.

Assessment is calculated by the 2014 Revised Unit 3 Special Methodology Report Revised Methodology Report Tables 2 & 3 Attached

1 unit is a Gran Paradiso 2 BDR Sam 35, 1 unit is a Gran Paradiso 3 BDR Sam 70, 1 unit is a Gran Paradiso 3 BDR Sam 80, 2 units are Wetherington 3 BDR Lee 65, 4 units are SF 52', 11
units are SF 62', 1 unit is a SF 65', 3 units are SF 75', 7 units are SF 35', 1 unit is a Townhome, 1 Unit is a 70', and 1 unit is a SF 80'.

Page 31

Assessment Recap - Unit 4 (Total Gross)
A	B	C	D	G	F	G	

Product		

Total	
Total Fiscal Year 2024/2025	
Total Fiscal Year 2025/2026
Projected	
Total Fiscal Year 2025/2026
Projected	
Subdivision	Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	

Renaissance		35' Villas	Admin / Maint		$	97.16	$	22,228.36	$	99.23	
			Debt	224	$	678.03	$	151,879.15	$	678.03	
			Sub-Total		$	775.19	$	174,107.51	$	777.27	
		
		50' SF	Admin / Maint	273	$	97.16	$	27,090.81	$	99.23	
			Debt	272	$	998.94	$	272,709.57	$	998.94	
			Sub-Total		$	1,096.10	$	299,800.39	$	1,098.17	
		
		60' SF	Admin / Maint		$	97.16	$	19,152.11	$	99.23	
			Debt	193	$	1,212.87	$	234,084.36	$	1,212.87	
			Sub-Total		$	1,310.03	$	253,236.48	$	1,312.11	

Total		Renaissance		690	Gross	$	68,471.29	Gross	
				$	658,673.09		

Oasis		60' SF	Admin / Maint		$	97.16	$	9,129.51	$	99.23	
			Debt	92	$	829.89	$	76,350.21	$	829.89	
			Sub-Total		$	927.05	$	85,479.72	$	929.13	
		
		70' SF	Admin / Maint		$	97.16	$	4,366.29	$	99.23	
			Debt	44	$	980.00	$	43,120.00	$	980.00	
			Sub-Total		$	1,077.16	$	47,486.29	$	1,079.23	

Total		Oasis		136	Gross	$	13,495.79	Gross	
				$	119,470.21		

Preserve		33' Villas	Admin / Maint		$	97.16	$	8,931.04	$	99.23	
			Debt	90	$	424.61	$	38,214.57	$	424.61	
			Sub-Total		$	521.77	$	47,145.61	$	523.84	
		
		50' SF	Admin / Maint		$	97.16	$	10,915.71	$	99.23	
			Debt	110	$	679.79	$	74,776.60	$	679.79	
			Sub-Total		$	776.95	$	85,692.31	$	779.02	

Total		Preserve		200	Gross	$	19,846.75	Gross	
				$	112,991.17		

TOTAL GROSS

1,026	Total Gross

$
$

101,813.83
891,134.47

Total Gross

TOTAL NET	1,026	Total Net	$	95,705.00	Total Net	
			$	837,666.40		

Assessment is calculated by the 2016 Unit 4 Special Methodology Report Methodology Report Table F Data Attached
 There is 1 unit with pre-paid bonds.	
1 unit is a Renaissance 50'

Page 32

Assessment Recap - Unit 4 (Collection Method)

A

B

C

D

E

F

G

H

I

J

	TOTAL GROSS			PLATTED ON ROLL GROSS		 DIRECT BILL GROSS 

Total Fiscal Year	Total Fiscal Year	Fiscal Year	Fiscal Year
2025/2026	2025/2026	2025/2026	2025/2026
Product	Total	Projected	Projected	Platted	Platted Total	Platted Per Unit

Renaissance		35' Villas	Admin / Maint		$	22,228.36	$	99.23	
			Debt	224	$	151,879.15	$	678.03	
			Sub-Total		$  174,107.51	$	777.27	
		
		50' SF	Admin / Maint	273	$	27,090.81	$	99.23	
			Debt	272	$	272,709.57	$	998.94	
			Sub-Total		$  299,800.39	$	1,098.17	
		
		60' SF	Admin / Maint		$	19,152.11	$	99.23	
			Debt	193	$	234,084.36	$	1,212.87	
			Sub-Total		$  253,236.48	$	1,312.11	

	$  27,388.52	$	99.23	
276	 $ 187,136.81	$	678.03	
	$ 214,525.32	$	777.27	
	
251	$  24,907.67	$	99.23	
250	 $ 249,734.04	$	998.94	
	$ 274,641.71	$	1,098.17	
	
	$  15,282.00	$	99.23	
154	 $ 186,782.34	$	1,212.87	
	$ 202,064.34	$	1,312.11	

$
$
$

(5,160.16)
(35,257.66)
(40,417.81)

$
$
$

2,183.14
22,975.53
25,158.67

$
$
$

3,870.12
47,302.02
51,172.14

Subdivision	Type	Units	Assessment	Assessment Per Unit	Units	Assessments	Assessments

Total	 Renaissance 	690	$	68,471.29
 $  658,673.09	Gross	681	$  67,578.19
 $ 623,653.19	Platted On Roll Gross	$	893.10 Direct Bill
$	35,019.89 Gross	

Oasis		60' SF	Admin / Maint		$	9,129.51	$	99.23	
			Debt	92	$	76,350.21	$	829.89	
			Sub-Total		$	85,479.72	$	929.13	
		
		50' SF	Admin / Maint		$	-	$	99.23	
			Debt	0	$	-	$	691.58	
			Sub-Total		$	-	$	790.81	
		
		70' SF	Admin / Maint		$	4,366.29	$	99.23	
			Debt	44	$	43,120.00	$	980.00	
			Sub-Total		$	47,486.29	$	1,079.23	

	$	7,541.77	$	99.23	
76	 $  63,071.91	$	829.89	
	$  70,613.68	$	929.13	
	
	$	1,686.97	$	99.23	
17	 $  11,756.86	$	691.58	
	$  13,443.83	$	790.81	
	
	$	4,564.75	$	99.23	
46	 $  45,080.00	$	980.00	
	$  49,644.75	$	1,079.23	

$
$
$

1,587.74
13,278.30
14,866.04

$
$
$

(1,686.97)
(11,756.86)
(13,443.83)

$
$
$

(198.47)
(1,960.00)
(2,158.47)

Total		Oasis		136	$	13,495.79
 $  119,470.21	Gross	139	$  13,793.49
 $ 119,908.77	Platted On Roll Gross	$	(297.70) Direct Bill
$	(438.56) Gross	

Preserve		33' Villas	Admin / Maint		$	8,931.04	$	99.23	
			Debt	90	$	38,214.57	$	424.61	
			Sub-Total		$	47,145.61	$	523.84	
		
		50' SF	Admin / Maint		$	10,915.71	$	99.23	
			Debt	110	$	74,776.60	$	679.79	
			Sub-Total		$	85,692.31	$	779.02	

	$  11,213.41	$	99.23	
113	 $  47,980.52	$	424.61	
	$  59,193.94	$	523.84	
	
	$  10,915.71	$	99.23	
110	 $  74,776.60	$	679.79	
	$  85,692.31	$	779.02	

$
$
$

(2,282.38)
(9,765.95)
(12,048.32)

$
$
$

-
-
-

Total		Preserve		200	$	19,846.75
 $  112,991.17	Gross	223	$  22,129.13
 $ 122,757.12	Platted On Roll Gross	$	(2,282.38) Direct Bill
$	(9,765.95) Gross	

TOTAL GROSS	1,026	$	101,813.83		1,043	$ 103,500.80	Total Platted On	$	(1,686.97) Total Direct	
$	891,134.47	 $ 866,319.08	Roll Gross	$	24,815.38 Bill Gross	

TOTAL NET	1,026	$	95,705.00
$	837,666.40	
Total Net	1,043	$  97,290.76
$ 814,339.94	Total Platted On Roll Net	$	(1,585.76) Total Direct
$	23,326.46 Bill Net	

Assessment is calculated by the 2016 Unit 4 Special Methodology Report Methodology Report Table F Data Attached
 There is 1 unit with pre-paid bonds. 
1 unit is a Renaissance 50'

Page 33

Unit 7 Village B

 Assessment Recap - Unit 7 (Total Gross)	

A	B	C	D	E	F	
			Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
			2024/2025	2025/2026	2025/2026	
Product
Type		Total
Units	
Assessment Per Unit	Projected
Assessment	Projected
Assessment Per Unit	
						
			Unit 7 Master			

50' Single Family	Admin / Maint Debt
Sub-Total	
1,897	$	110.79
$	830.00

$	940.79	$  155,429.74
$ 1,574,510.00

$ 1,729,939.74	$	81.93
$	830.00

$	911.93	
	
74' Single Family	Admin / Maint		$	110.79	$	6,308.96	$	81.93	
	Debt	77	$	1,228.40	$	94,586.80	$	1,228.40	
	Sub-Total		$	1,339.19	$  100,895.76	$	1,310.33	
	
Coach	Admin / Maint		$	110.79	$	17,697.85	$	81.93	
	Debt	216	$	622.50	$  134,460.00	$	622.50	
	Sub-Total		$	733.29	$  152,157.85	$	704.43	
	
2-Story Units	Admin / Maint		$	110.79	$	24,252.61	$	81.93	
	Debt	296	$	456.50	$  135,124.00	$	456.50	
	Sub-Total		$	567.29	$  159,376.61	$	538.43	
	
4-Story Units	Admin / Maint		$	110.79	$	31,954.45	$	81.93	
	Debt	390	$	415.00	$  161,850.00	$	415.00	
	Sub-Total		$	525.79	$  193,804.45	$	496.93	
	
Total		2,876		$  235,643.62
$ 2,100,530.80	Gross	

50 ' Single Family	Admin / Maint Debt
Sub-Total	
111	
$	830.00
$	830.00	
$	92,130.00
$	92,130.00	
$	830.00
$	830.00	
	
Total	111	
$	92,130.00	Gross	

Unit 7 Village F1 & F5

F1 - 37 ' Single Family
*0.75 ERU*	Admin / Maint Debt	
102	
$	622.50	
$	63,495.00	
$	622.50	
	Sub-Total		$	622.50	$	63,495.00	$	622.50	
F1 - 50 ' Single Family	Admin / Maint Debt	
92	
$	830.00	
$	76,360.00	
$	830.00	
	Sub-Total		$	830.00	$	76,360.00	$	830.00	
F1 - 60 ' Single Family	Admin / Maint Debt	
76	
$	996.00	
$	75,696.00	
$	996.00	
	Sub-Total		$	996.00	$	75,696.00	$	996.00	
	
F5 - Dup/Paired Villa	Admin / Maint Debt	
158	
$	498.00	
$	78,684.00	
$	498.00	
	Sub-Total		$	498.00	$	78,684.00	$	498.00	
F5 - 40 ' Single Family	Admin / Maint Debt	
115	
$	664.00	
$	76,360.00	
$	664.00	
	Sub-Total		$	664.00	$	76,360.00	$	664.00	
F5 - 50 ' Single Family	Admin / Maint Debt	
125	
$	830.00	
$  103,750.00	
$	830.00	
	Sub-Total		$	830.00	$  103,750.00	$	830.00	
	
Total		668		
$  474,345.00	Gross	

Unit 7 Village F3 & G1-B

F3 - 50' SF	Admin / Maint Debt
Sub-Total	
97	
$	829.60
$	829.60	
$	80,471.20
$	80,471.20	
$	829.60
$	829.60	
F3 - 60' SF	Admin / Maint Debt	
109	
$	995.52	
$  108,511.68	
$	995.52	
	Sub-Total		$	995.52	$  108,511.68	$	995.52	
	
G-1B - Paired Villa	Admin / Maint Debt	
30	
$	497.76	
$	14,932.80	
$	497.76	
	Sub-Total		$	497.76	$	14,932.80	$	497.76	
G-1B - 40' SF	Admin / Maint Debt	
41	
$	663.68	
$	27,210.88	
$	663.68	
	Sub-Total		$	663.68	$	27,210.88	$	663.68	
G-1B - 50' SF	Admin / Maint Debt	
175	
$	829.60	
$  145,180.00	
$	829.60	
	Sub-Total		$	829.60	$  145,180.00	$	829.60	
	
Total		452		
$  376,306.56	Gross	

Page 34

$
$

-
-

Unit 7 Master

	TOTAL GROSS			PLATTED ON ROLL GROSS		 DIRECT BILL GROSS 

830.00
830.00

$
$

92,130.00
92,130.00

$
$

111

830.00
830.00

92,130.00  $
92,130.00  $

$
$

111

Debt
Sub-Total

50 ' Single Family

Assessment Recap - Unit 7 (Collection Method)
A	B	C	E	F	G	H	I	J

	Total Fiscal Year	Total Fiscal Year		Total Fiscal Year	Total Fiscal Year	
	2025/2026	2025/2026		2025/2026	2025/2026	
Product	Total	Projected	Projected	Platted	Platted	Platted	
Type	Units	Assessment	Assess Per Unit	Units	Assessment	Assess Per Unit	

50' Single Family	Admin / Maint		$	155,429.74	$	81.93	
or 50' SF Equivalents	Debt	1,897	$ 1,574,510.00	$	830.00	
	Sub-Total		$ 1,729,939.74	$	911.93	
	
74' Single Family	Admin / Maint		$	6,308.96	$	81.93	
	Debt	77	$	94,586.80	$	1,228.40	
	Sub-Total		$  100,895.76	$	1,310.33	
	
Coach	Admin / Maint		$	17,697.85	$	81.93	
	Debt	216	$  134,460.00	$	622.50	
	Sub-Total		$  152,157.85	$	704.43	
	
2-Story Units	Admin / Maint		$	24,252.61	$	81.93	
	Debt	296	$  135,124.00	$	456.50	
	Sub-Total		$  159,376.61	$	538.43	
	
4-Story Units	Admin / Maint		$	31,954.45	$	81.93	
	Debt	390	$  161,850.00	$	415.00	
	Sub-Total		$  193,804.45	$	496.93	

1,786.35		$	146,363.69	$	81.93	
1,669.15		$  1,385,394.50	$	830.00	
		 $  1,531,758.19	$	911.93 	
			
		$	-	$	81.93	
0.00		$	-	$	1,228.40	
		 $	-	$	1,310.33 	
			
		$	-	$	81.93	
0.00		$	-	$	622.50	
		 $	-	$	704.43 	
			
		$	-	$	81.93	
0.00		$	-	$	456.50	
		 $	-	$	538.43 	
			
		$	-	$	81.93	
0.00		$	-	$	415.00	
		$	-	$	496.93	

$	9,066.05
$	189,115.50
$	198,181.55	
	
$	6,308.96
$	94,586.80
$	100,895.76	
	
$	17,697.85
$	134,460.00
$	152,157.85	
	
$	24,252.61
$	135,124.00
$	159,376.61	
	
$	31,954.45
$	161,850.00
$	193,804.45	

TOTAL GROSS	2,876	$	235,643.62  Total Gross
 $ 2,100,530.80  		1,786.35
1,669.15	$	146,363.69
 $  1,385,394.50 	Total Platted On Roll Gross	$	89,279.93 Total Direct
$	715,136.30 Bill Gross	

TOTAL NET	2,876	$	221,505.00  Total Net
 $ 1,974,498.95  		1,786.35
1,669.15	$	137,581.87
 $  1,302,270.83 	Total Platted On Roll Net	$	83,923.13 Total Direct
$	672,228.12 Bill Net	

Unit 7 Village B

TOTAL GROSS	111	
Total Gross
 $	92,130.00  		111	

 $	92,130.00 	Total Platted On Roll Gross	$	-
$	-	Total Direct Bill Gross	

TOTAL NET	111	$	-	Total Net
 $	86,602.20  		111	$	-
 $	86,602.20 	Total Platted On Roll Net	$	-
$	-	Total Direct Bill Net	

Unit 7 Village F1 & F5

F1 - 37 ' Single Family	Debt	102	$	63,495.00	$	622.50	
*0.75 ERU*	Sub-Total		$	63,495.00	$	622.50	
F1 - 50 ' Single Family	Debt	92	$	76,360.00	$	830.00	
	Sub-Total		$	76,360.00	$	830.00	
F1 - 60 ' Single Family	Debt	76	$	75,696.00	$	996.00	
	Sub-Total		$	75,696.00	$	996.00	
	
F5 - Dup/Paired Villa	Debt	158	$	78,684.00	$	498.00	
	Sub-Total		$	78,684.00	$	498.00	
F5 - 40 ' Single Family	Debt	115	$	76,360.00	$	664.00	
	Sub-Total		$	76,360.00	$	664.00	
F5 - 50 ' Single Family	Debt	125	$  103,750.00	$	830.00	
	Sub-Total		$  103,750.00	$	830.00	

102	$	63,495.00	$	622.50	
	$	63,495.00	$	622.50	
99	$	82,170.00	$	830.00	
	$	82,170.00	$	830.00	
69	$	68,724.00	$	996.00	
	$	68,724.00	$	996.00	
	
104	$	51,792.00	$	498.00	
	$	51,792.00	$	498.00	
74	$	49,136.00	$	664.00	
	$	49,136.00	$	664.00	
79	$	65,570.00	$	830.00	
	$	65,570.00	$	830.00	

$	-
$	-	
$	(5,810.00)
$	(5,810.00)	
$	6,972.00
$	6,972.00	
	
$	26,892.00
$	26,892.00	
$	27,224.00
$	27,224.00	
$	38,180.00
$	38,180.00	

TOTAL GROSS	668	
Total Gross
 $	474,345.00  		527	

 $	380,887.00 	Total Platted On Roll Gross	Total Direct
$	93,458.00 Bill Gross	

TOTAL NET	668	
Total Net
 $	445,884.30  		527	

 $	358,033.78 	Total Platted On Roll Net	Total Direct
$	87,850.52 Bill Net	

Unit 7 Village F3 & G-1B

F3 - 50' SF	Debt	97	$	80,471.20	$	829.60	
	Sub-Total		$	80,471.20	$	829.60	
F3 - 60' SF	Debt	109	$  108,511.68	$	995.52	
	Sub-Total		$  108,511.68	$	995.52	
	
G-1B - Paired Villa	Debt	30	$	14,932.80	$	497.76	
	Sub-Total		$	14,932.80	$	497.76	
G-1B - 40' SF	Debt	41	$	27,210.88	$	663.68	
	Sub-Total		$	27,210.88	$	663.68	
G-1B - 50' SF	Debt	175	$  145,180.00	$	829.60	
	Sub-Total		$  145,180.00	$	829.60	

0	$	-	$	829.60	
	$	-	$	829.60	
0	$	-	$	995.52	
	$	-	$	995.52	
	
96	$	47,784.96	$	497.76	
	$	47,784.96	$	497.76	
119	$	78,977.92	$	663.68	
	$	78,977.92	$	663.68	
183	$	151,816.80	$	829.60	
	$	151,816.80	$	829.60	

$	80,471.20
$	80,471.20	
$	108,511.68
$	108,511.68	
	
$	(32,852.16)
$	(32,852.16)	
$	(51,767.04)
$	(51,767.04)	
$	(6,636.80)
$	(6,636.80)	

TOTAL GROSS	452	
Total Gross
 $	376,306.56  		398	

 $	278,579.68 	Total Platted On Roll Gross	Total Direct
$	97,726.88 Bill Gross	

TOTAL NET	452	
Total Net
 $	353,728.17  		398	

 $	261,864.90 	Total Platted On Roll Net	Total Direct
$	91,863.27 Bill Net	

Page 35

Unit 8 Neighborhood Debt

Assessment Recap - Unit 8 (Total Gross)
A	B	C	D	E	F	
			Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
			2024/2025	2025/2026	2025/2026	
Product
Type		Total
Units	
Assessment Per Unit	Projected
Assessment	Projected
Assessment Per Unit	
						
			Unit 8 Master			

50' Single Family	Admin / Maint Debt
Sub-Total	
250	$	107.92
$	697.38

$	805.30	$	25,970.26
$	174,345.00

$	200,315.26	$	103.88
$	697.38

$	801.26	
	
75' Single Family	Admin / Maint		$	107.92	$	14,543.35	$	103.88	
	Debt	140	$	875.66	$	122,592.40	$	875.66	
	Sub-Total		$	983.58	$	137,135.75	$	979.54	
	
Coach	Admin / Maint		$	107.92	$	27,840.12	$	103.88	
	Debt	268	$	613.49	$	164,415.32	$	613.49	
	Sub-Total		$	721.41	$	192,255.44	$	717.37	
	
2-Story Units	Admin / Maint		$	107.92	$	27,840.12	$	103.88	
	Debt	268	$	524.34	$	140,523.12	$	524.34	
	Sub-Total		$	632.26	$	168,363.24	$	628.22	
	
4-Story Units	Admin / Maint		$	107.92	$	40,513.61	$	103.88	
	Debt	390	$	435.20	$	169,728.00	$	435.20	
	Sub-Total		$	543.12	$	210,241.61	$	539.08	
	
Total		1,316		$	136,707.45
$	771,603.84	Gross	

52' Single Family	Debt	259	$	1,052.31	$	272,548.29	$	1,052.31	
	Sub-Total		$	1,052.31	$	272,548.29	$	1,052.31	
	
75' Single Family	Debt	166	$	1,321.32	$	219,339.12	$	1,321.32	
	Sub-Total		$	1,321.32	$	219,339.12	$	1,321.32	
	
Coach	Debt	300	$	925.72	$	277,716.00	$	925.72	
	Sub-Total		$	925.72	$	277,716.00	$	925.72	
	
2-Story Units	Debt	228	$	791.21	$	180,395.88	$	791.21	
	Sub-Total		$	791.21	$	180,395.88	$	791.21	
	
4-Story Units	Debt	420	$	656.70	$	275,814.00	$	656.70	
	Sub-Total		$	656.70	$	275,814.00	$	656.70	
	
Total		1,373		$	-
$  1,225,813.29	Gross	

Page 36

A

B

C

E

F

G

H

I

J

Unit 8 Neighborhood

	TOTAL GROSS			PLATTED ON ROLL GROSS			DIRECT BILL GROSS	

Page 61

Assessment Recap - Unit 8 (Collection Method)

	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
	2025/2026	2025/2026	2025/2026	2025/2026	
Product	Total	Projected	Projected	Platted	Platted	Platted	
Type	Units	Assessment	Assessment Per Unit	Units	Assessment	Assessment Per Unit	
						
				Unit 8 Master		

50' Single Family	Admin / Maint Debt
Sub-Total	
250	$	25,970.26
$  174,345.00
$  200,315.26	$	103.88
$	697.38
$	801.26	
	
75' Single Family	Admin / Maint		$	14,543.35	$	103.88	
	Debt	140	$  122,592.40	$	875.66	
	Sub-Total		$  137,135.75	$	979.54	
	
Coach	Admin / Maint		$	27,840.12	$	103.88	
	Debt	268	$  164,415.32	$	613.49	
	Sub-Total		$  192,255.44	$	717.37	
	
2-Story Units	Admin / Maint		$	27,840.12	$	103.88	
	Debt	268	$  140,523.12	$	524.34	
	Sub-Total		$  168,363.24	$	628.22	
	
4-Story Units	Admin / Maint		$	40,513.61	$	103.88	
	Debt	390	$  169,728.00	$	435.20	
	Sub-Total		$  210,241.61	$	539.08	

	$	26,801.31	$	103.88	
258	$	179,924.04	$	697.38	
	$	206,725.35	$	801.26	
	
	$	17,659.78	$	103.88	
170	$	148,862.20	$	875.66	
	$	166,521.98	$	979.54	
	
	$	1,246.57	$	103.88	
12	$	7,361.88	$	613.49	
	$	8,608.45	$	717.37	
	
	$	3,324.19	$	103.88	
32	$	16,778.88	$	524.34	
	$	20,103.07	$	628.22	
	
	$	6,232.86	$	103.88	
60	$	26,112.00	$	435.20	
	$	32,344.86	$	539.08	

$	(831.05)
$	(5,579.04)
$	(6,410.09)	
	
$	(3,116.43)
$	(26,269.80)
$	(29,386.23)	
	
$	26,593.55
$	157,053.44
$	183,646.99	
	
$	24,515.93
$	123,744.24
$	148,260.17	
	
$	34,280.74
$	143,616.00
$	177,896.74	

TOTAL GROSS	1,316	$	136,707.45  Total Gross
 $	771,603.84  		532	$	55,264.71
 $	379,039.00 	Total Platted On Roll Gross	$	81,442.73 Total Direct Bill
$	392,564.84 Gross	

TOTAL NET	1,316	$	128,505.00  Total Net
 $	725,307.61  		532	$	51,948.83
 $	356,296.66 	Total Platted On Roll Net	$	76,556.17 Total Direct Bill Net
$	369,010.95	

52' Single Family	Debt	259	$  272,548.29	$	1,052.31	
	Sub-Total		$  272,548.29	$	1,052.31	
	
75' Single Family	Debt	166	$  219,339.12	$	1,321.32	
	Sub-Total		$  219,339.12	$	1,321.32	
	
Coach	Debt	300	$  277,716.00	$	925.72	
	Sub-Total		$  277,716.00	$	925.72	
	
2-Story Units	Debt	228	$  180,395.88	$	791.21	
	Sub-Total		$  180,395.88	$	791.21	
	
4-Story Units	Debt	420	$  275,814.00	$	656.70	
	Sub-Total		$  275,814.00	$	656.70	

258	$	271,495.98	$	1,052.31	
	$	271,495.98	$	1,052.31	
	
170	$	224,624.40	$	1,321.32	
	$	224,624.40	$	1,321.32	
	
12	$	11,108.64	$	925.72	
	$	11,108.64	$	925.72	
	
32	$	25,318.72	$	791.21	
	$	25,318.72	$	791.21	
	
60	$	39,402.00	$	656.70	
	$	39,402.00	$	656.70	

$	1,052.31
$	1,052.31	
	
$	(5,285.28)
$	(5,285.28)	
	
$	266,607.36
$	266,607.36	
	
$	155,077.16
$	155,077.16	
	
$	236,412.00
$	236,412.00	

TOTAL GROSS	1,373	
Total Gross
 $ 1,225,813.29  		532	

 $	571,949.74 	Total Platted On Roll Gross	Total Direct Bill
$	653,863.55 Gross	

TOTAL NET	1,373	
Total Net
 $ 1,152,264.49  		532	

 $	537,632.76 	Total Platted On Roll Net	

$	614,631.74	
Total Direct Bill Net	

Page 37

Assessment Recap - Unit 9 (Total Gross)

A	B	C	D	E	F	

Product		

Total	Total Fiscal Year 2024/2025	Total Fiscal Year 2025/2026
Projected	Total Fiscal Year 2025/2026
Projected	
Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	
						
			Unit 9 Master			

50' Single Family	Admin / Maint Debt
Sub-Total	
228	$	306.24
$	1,754.57

$	2,060.81	$	69,822.56
$	400,041.96

$	469,864.52	$	306.24
$	1,754.57

$	2,060.81	
	
62' Single Family	Admin / Maint		$	306.24	$	29,705.21	$	306.24	
	Debt	97	$	2,175.67	$	211,039.99	$	2,175.67	
	Sub-Total		$	2,481.91	$	240,745.20	$	2,481.91	
	
75' Single Family	Admin / Maint		$	306.24	$	24,805.38	$	306.24	
	Debt	81	$	2,631.86	$	213,180.66	$	2,631.86	
	Sub-Total		$	2,938.10	$	237,986.04	$	2,938.10	
	
85' Single Family	Admin / Maint		$	306.24	$	19,293.08	$	306.24	
	Debt	63	$	2,982.77	$	187,914.51	$	2,982.77	
	Sub-Total		$	3,289.01	$	207,207.59	$	3,289.01	
	
Coach	Admin / Maint		$	306.24	$	80,847.17	$	306.24	
	Debt	264	$	877.29	$	231,604.56	$	877.29	
	Sub-Total		$	1,183.53	$	312,451.73	$	1,183.53	
	
Total		733		$	224,473.40
$	1,243,781.68	Gross	

Page 38

Page 62

Page 63

Assessment Recap - Unit 9 (Collection Method)

	TOTAL GROSS			PLATTED ON ROLL GROSS			DIRECT BILL GROSS	

A

B

C

E

F

G

H

I

J

	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
	2025/2026	2025/2026	2025/2026	2025/2026	
Product	Total	Projected	Projected	Platted	Platted	Platted	
Type	Units	Assessment	Assessment Per Unit	Units	Assessment	Assessment Per Unit	
					
			Unit 9 Master		

50' Single Family	Admin / Maint Debt
Sub-Total	
228	$	69,822.56
$	400,041.96
$	469,864.52	$	306.24
$	1,754.57
$	2,060.81	
	
62' Single Family	Admin / Maint		$	17,455.64	$	306.24	
	Debt	57	$	124,013.19	$	2,175.67	
	Sub-Total		$	141,468.83	$	2,481.91	
	
62' Single Family	Admin / Maint		$	12,249.57	$	306.24	
Buy Down	Debt	40	$	85,233.20	$	2,130.83	
	Sub-Total		$	97,482.77	$	2,437.07	
	
75' Single Family	Admin / Maint		$	24,805.38	$	306.24	
	Debt	81	$	213,180.66	$	2,631.86	
	Sub-Total		$	237,986.04	$	2,938.10	
	
85' Single Family	Admin / Maint		$	19,293.08	$	306.24	
	Debt	63	$	187,914.51	$	2,982.77	
	Sub-Total		$	207,207.59	$	3,289.01	
	
Coach	Admin / Maint		$	80,847.17	$	306.24	
	Debt	264	$	231,604.56	$	877.29	
	Sub-Total		$	312,451.73	$	1,183.53	

		$	41,954.78	$	306.24	
137		$	240,376.09	$	1,754.57	
		$	282,330.87	$	2,060.81	
			
		$	29,705.21	$	306.24	
97		$	211,039.99	$	2,175.67	
		$	240,745.20	$	2,481.91	
			
		$	-	$	306.24	
0		$	- 	$	2,130.83	
		$	-	$	2,437.07	
			
		$	24,805.38	$	306.24	
81		$	213,180.66	$	2,631.86	
		$	237,986.04	$	2,938.10	
			
		$	19,293.08	$	306.24	
63		$	187,914.51	$	2,982.77	
		$	207,207.59	$	3,289.01	
			
		$	-	$	306.24	
0		$	- 	$	877.29	
		$	-	$	1,183.53	

$	27,867.78
$	159,665.87
$	187,533.65	
	
$	(12,249.57)
$	(87,026.80)
$	(99,276.37)	
	
$	12,249.57
$	85,233.20
$	97,482.77	
	
$	-
$	-
$	-	
	
$	-
$	-
$	-	
	
$	80,847.17
$	231,604.56
$	312,451.73	

 TOTAL GROSS	

  733	 $	224,473.40

Total Gross

378

$	115,758.45

 $  1,241,988.08  	

 $	852,511.25 

Total Platted On Roll Gross

$
$

108,714.95 Total Direct Bill Gross 389,476.83

 TOTAL NET	

  733	 $	211,005.00

Total Net

378

$	108,812.95

 $  1,167,468.80  	

 $	801,360.58 

Total Platted On Roll Net

$
$

102,192.05 Total Direct Bill Net 366,108.22

Page 39

Assessment Recap - Unit 10 (Total Gross)

A	B	C	D	E	F	

Product		

Total	Total Fiscal Year 2024/2025	Total Fiscal Year 2025/2026
Projected	Total Fiscal Year 2025/2026
Projected	
Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	
						
			Unit 10 Master			

Coach	Admin / Maint		$	639.48	$	78,141.21	$	591.98	
	Debt	132	$	1,134.52	$	149,756.64	$	1,134.52	
	Sub-Total		$	1,774.00	$	227,897.85	$	1,726.50	
	
Townhomes	Admin / Maint		$	639.48	$	21,903.22	$	591.98	
	Debt	37	$	1,361.42	$	50,372.54	$	1,361.42	
	Sub-Total		$	2,000.90	$	72,275.76	$	1,953.40	
	
50' Single Family	Admin / Maint		$	639.48	$	52,094.14	$	591.98	
	Debt	88	$	2,269.04	$	199,675.52	$	2,269.04	
	Sub-Total		$	2,908.52	$	251,769.66	$	2,861.02	
	
65' Single Family	Admin / Maint		$	639.48	$	140,890.96	$	591.98	
	Debt	238	$	2,949.75	$	702,040.50	$	2,949.75	
	Sub-Total		$	3,589.23	$	842,931.46	$	3,541.73	
	
65' Single Family BD	Admin / Maint		$	639.48	$	29,006.96	$	591.98	
Buy Down	Debt	49	$	2,752.35	$	134,865.15	$	2,752.35	
	Sub-Total		$	3,391.83	$	163,872.11	$	3,344.33	
	
75' Single Family	Admin / Maint		$	639.48	$	26,639.05	$	591.98	
	Debt	45	$	3,403.56	$	153,160.20	$	3,403.56	
	Sub-Total		$	4,043.04	$	179,799.25	$	3,995.54	
	
Total		589		$	348,675.53
$	1,389,870.55	Gross	

Page 40

Page 64

Page 65

Assessment Recap - Unit 10 (Collection Method)

	TOTAL GROSS			PLATTED ON ROLL GROSS			DIRECT BILL GROSS	

A

B

C

E

F

G

H

I

J

	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
	2025/2026	2025/2026	2025/2026	2025/2026	
Product	Total	Projected	Projected	Platted	Platted	Platted	
Type	Units	Assessment	Assessment Per Unit	Units	Assessment	Assessment Per Unit	
					
			Unit 10 Master		

Coach	Admin / Maint Debt
Sub-Total	
132	$	78,141.21
$	149,756.64
$	227,897.85	$	591.98
$	1,134.52
$	1,726.50	
	
Townhomes	Admin / Maint		$	21,903.22	$	591.98	
	Debt	37	$	50,372.54	$	1,361.42	
	Sub-Total		$	72,275.76	$	1,953.40	
	
50' Single Family	Admin / Maint		$	52,094.14	$	591.98	
	Debt	88	$	199,675.52	$	2,269.04	
	Sub-Total		$	251,769.66	$	2,861.02	
	
65' Single Family	Admin / Maint		$	140,890.96	$	591.98	
	Debt	238	$	702,040.50	$	2,949.75	
	Sub-Total		$	842,931.46	$	3,541.73	
	
65' Single Family BD	Admin / Maint		$	29,006.96	$	591.98	
	Debt	49	$	134,865.15	$	2,752.35	
	Sub-Total		$	163,872.11	$	3,344.33	
	
75' Single Family	Admin / Maint		$	26,639.05	$	591.98	
	Debt	45	$	153,160.20	$	3,403.56	
	Sub-Total		$	179,799.25	$	3,995.54	

		$	-	$	591.98	
0		$	- 	$	1,134.52	
		$	-	$	1,726.50	
			
		$	-	$	591.98	
0		$	- 	$	1,361.42	
		$	-	$	1,953.40	
			
		$	-	$	591.98	
0		$	- 	$	2,269.04	
		$	-	$	2,861.02	
			
		$	-	$	591.98	
0		$	- 	$	2,949.75	
		$	-	$	3,541.73	
			
		$	-	$	591.98	
0		$	- 	$	2,752.35	
		$	-	$	3,344.33	
			
		$	-	$	591.98	
0		$	- 	$	3,403.56	
		$	-	$	3,995.54	

$	78,141.21
$	149,756.64
$	227,897.85	
	
$	21,903.22
$	50,372.54
$	72,275.76	
	
$	52,094.14
$	199,675.52
$	251,769.66	
	
$	140,890.96
$	702,040.50
$	842,931.46	
	
$	29,006.96
$	134,865.15
$	163,872.11	
	
$	26,639.05
$	153,160.20
$	179,799.25	

 TOTAL GROSS	

  589	 $	348,675.53

Total Gross

0

$

-

Total Platted On Roll Gross

$

348,675.53 Total Direct Bill Gross

 $  1,389,870.55  	

 $	-	

$  1,389,870.55

 TOTAL NET	

  589	 $	327,755.00

Total Net

0

$

-

 $  1,306,478.32  	

 $	-	

Total Platted On Roll Net

$

327,755.00 Total Direct Bill Net

$  1,306,478.32

Page 41

Assessment Recap - Unit 11 (Total Gross)

A	B	C	D	E	F	

Product		

Total	Total Fiscal Year 2024/2025	Total Fiscal Year 2025/2026
Projected	Total Fiscal Year 2025/2026
Projected	
Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	
						
			Unit 11 Master			

Villa	Admin / Maint		$	-	$	17,538.17	$	103.17	
	Debt	170	$	-	$	-	$	-	
	Sub-Total		$	-	$	17,538.17	$	103.17	
	
45' Single Family	Admin / Maint		$	-	$	17,744.50	$	103.17	
	Debt	172	$	-	$	-	$	-	
	Sub-Total		$	-	$	17,744.50	$	103.17	
	
52' Single Family	Admin / Maint		$	-	$	7,427.93	$	103.17	
	Debt	72	$	-	$	-	$	-	
	Sub-Total		$	-	$	7,427.93	$	103.17	
	
57' Single Family	Admin / Maint		$	-	$	28,886.40	$	103.17	
	Debt	280	$	-	$	-	$	-	
	Sub-Total		$	-	$	28,886.40	$	103.17	
	
72' Single Family	Admin / Maint		$	-	$	13,514.71	$	103.17	
	Debt	131	$	-	$	-	$	-	
	Sub-Total		$	-	$	13,514.71	$	103.17	
	
	Admin / Maint		$	-	$	-	$	-	
	Debt		$	-	$	-	$	-	
	Sub-Total		$	-	$	-	$	-	
	
Total		825		$	348,675.53
$	-	Gross	

Page 42

Page 66

Page 67

Assessment Recap - Unit 11 (Collection Method)

	TOTAL GROSS			PLATTED ON ROLL GROSS			DIRECT BILL GROSS	

A

B

C

E

F

G

H

I

J

	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
	2025/2026	2025/2026	2025/2026	2025/2026	
Product	Total	Projected	Projected	Platted	Platted	Platted	
Type	Units	Assessment	Assessment Per Unit	Units	Assessment	Assessment Per Unit	
					
			Unit 11 Master		

Villa	Admin / Maint Debt
Sub-Total	
170	$	17,538.17
$	-
$	17,538.17	$	103.17
$	-
$	103.17	
	
45' Single Family	Admin / Maint Debt
Sub-Total	
172	$	17,744.50
$	-
$	17,744.50	$	103.17
$	-
$	103.17	
	
52' Single Family	Admin / Maint Debt
Sub-Total	
72	$	7,427.93
$	-
$	7,427.93	$	103.17
$	-
$	103.17	
	
57' Single Family	Admin / Maint Debt
Sub-Total	
280	$	28,886.40
$	-
$	28,886.40	$	103.17
$	-
$	103.17	
	
72' Single Family	Admin / Maint Debt
Sub-Total	
131	$	13,514.71
$	-
$	13,514.71	$	103.17
$	-
$	103.17	
	
0	Admin / Maint Debt
Sub-Total	
0	$	-
$	-
$	-	$	-
$	-
$	-	

		$	-	$	103.17	
0		$	- 	$	- 	
		$	-	$	103.17	
			
		$	-	$	103.17	
0		$	- 	$	- 	
		$	-	$	103.17	
			
		$	-	$	103.17	
0		$	- 	$	- 	
		$	-	$	103.17	
			
		$	-	$	103.17	
0		$	- 	$	- 	
		$	-	$	103.17	
			
		$	-	$	103.17	
0		$	- 	$	- 	
		$	-	$	103.17	
			
		$	-	$	-	
0		$	- 	$	- 	
		$	-	$	-	

$	17,538.17
$	-
$	17,538.17	
	
$	17,744.50
$	-
$	17,744.50	
	
$	7,427.93
$	-
$	7,427.93	
	
$	28,886.40
$	-
$	28,886.40	
	
$	13,514.71
$	-
$	13,514.71	
	
$	-
$	-
$	-	

 TOTAL GROSS	

  825	 $	85,111.70

Total Gross

0

$

-

 $	-	 	

 $	-	

Total Platted On Roll Gross

$
$

85,111.70 Total Direct Bill Gross
-

 TOTAL NET	

  825	 $	80,005.00

Total Net

0

$

-

 $	-	 	

 $	-	

Total Platted On Roll Net

$
$

80,005.00 Total Direct Bill Net
-

Page 43

Assessment Recap - Unit 12 (Total Gross)

A	B	C	D	E	F	

Product		

Total	Total Fiscal Year 2024/2025	Total Fiscal Year 2025/2026
Projected	Total Fiscal Year 2025/2026
Projected	
Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	

Unit 12 Master

Bexley - Townhome 20'	Admin / Maint		$	-	$	24,532.61	$	613.32	
	Debt	40	$	-	$	33,170.00	$	829.25	
	Sub-Total		$	-	$	57,702.61	$	1,442.57	
	
Bexely - Cottage 35'	Admin / Maint		$	-	$	21,466.04	$	613.32	
	Debt	35	$	-	$	50,791.65	$	1,451.19	
	Sub-Total		$	-	$	72,257.69	$	2,064.51	
	
Bexley - SF 55'	Admin / Maint		$	-	$	33,732.34	$	613.32	
	Debt	55	$	-	$	125,424.20	$	2,280.44	
	Sub-Total		$	-	$	159,156.54	$	2,893.76	
	
Bexley - SF 60'	Admin / Maint		$	-	$	33,732.34	$	613.32	
	Debt	55	$	-	$	136,826.80	$	2,487.76	
	Sub-Total		$	-	$	170,559.14	$	3,101.08	
	
Oakbend - SF 50'	Admin / Maint		$	-	$	56,425.01	$	613.32	
	Debt	92	$	-	$	190,727.96	$	2,073.13	
	Sub-Total		$	-	$	247,152.97	$	2,686.45	
	
Oakbend - SF 60'	Admin / Maint		$	-	$	54,585.06	$	613.32	
	Debt	89	$	-	$	221,410.64	$	2,487.76	
	Sub-Total		$	-	$	275,995.70	$	3,101.08	
	
Total		366		$	348,675.53
$	758,351.25	Gross	

Page 44

Page 68

Page 69

Assessment Recap - Unit 12 (Collection Method)
A	B	C	E	F	G	H	I	J

	TOTAL GROSS			PLATTED ON ROLL GROSS			DIRECT BILL GROSS	

	Total Fiscal Year	Total Fiscal Year		Total Fiscal Year	Total Fiscal Year	
	2025/2026	2025/2026		2025/2026	2025/2026	
Product	Total	Projected	Projected	Platted	Platted	Platted	
Type	Units	Assessment	Assessment Per Unit	Units	Assessment	Assessment Per Unit	

Unit 12 Master

Bexley - Townhome 20'	Admin / Maint		$	24,532.61	$	613.32	
	Debt	40	$	33,170.00	$	829.25	
	Sub-Total		$	57,702.61	$	1,442.57	
	
Bexely - Cottage 35'	Admin / Maint		$	21,466.04	$	613.32	
	Debt	35	$	50,791.65	$	1,451.19	
	Sub-Total		$	72,257.69	$	2,064.51	
	
Bexley - SF 55'	Admin / Maint		$	33,732.34	$	613.32	
	Debt	55	$	125,424.20	$	2,280.44	
	Sub-Total		$	159,156.54	$	2,893.76	
	
Bexley - SF 60'	Admin / Maint		$	33,732.34	$	613.32	
	Debt	55	$	136,826.80	$	2,487.76	
	Sub-Total		$	170,559.14	$	3,101.08	
	
Oakbend - SF 50'	Admin / Maint		$	56,425.01	$	613.32	
	Debt	92	$	190,727.96	$	2,073.13	
	Sub-Total		$	247,152.97	$	2,686.45	
	
Oakbend - SF 60'	Admin / Maint		$	54,585.06	$	613.32	
	Debt	89	$	221,410.64	$	2,487.76	
	Sub-Total		$	275,995.70	$	3,101.08	

		$	-	$	613.32	
0		$	- 	$	829.25	
		$	-	$	1,442.57	
			
		$	-	$	613.32	
0		$	- 	$	1,451.19	
		$	-	$	2,064.51	
			
		$	-	$	613.32	
0		$	- 	$	2,280.44	
		$	-	$	2,893.76	
			
		$	-	$	613.32	
0		$	- 	$	2,487.76	
		$	-	$	3,101.08	
			
		$	-	$	613.32	
0		$	- 	$	2,073.13	
		$	-	$	2,686.45	
			
		$	-	$	613.32	
0		$	- 	$	2,487.76	
		$	-	$	3,101.08	

$	24,532.61
$	33,170.00
$	57,702.61	
	
$	21,466.04
$	50,791.65
$	72,257.69	
	
$	33,732.34
$	125,424.20
$	159,156.54	
	
$	33,732.34
$	136,826.80
$	170,559.14	
	
$	56,425.01
$	190,727.96
$	247,152.97	
	
$	54,585.06
$	221,410.64
$	275,995.70	

 TOTAL GROSS	

  366	 $	224,473.40

Total Gross

	0	

$

-

 $	758,351.25  	

 $	-	

Total Platted On Roll Gross

$
$

224,473.40 Total Direct Bill Gross 758,351.25

 TOTAL NET	

  366	 $	211,005.00

Total Net

	0	

$

-

 $	712,850.18  	

 $	-	

Total Platted On Roll Net

$
$

211,005.00 Total Direct Bill Net 712,850.18

Page 44

 Assesments - Island Walk	

Island Walk Assessment Breakdown	

Product Type			District Proper Fiscal Year 2025/2026
Assessment
Per Unit		Unit 1 Fiscal Year 2025/2026
Assessment
Per Unit	Unit 2 Fiscal Year 2025/2026
Assessment
Per Unit	All Units Total Fiscal Year
2025/2026
Assessment Per Unit	
	
Single	Admin / Maint		$	38.02		$	350.53	$	7.24		$	395.79	
Family	Debt		$	-		$	166.34	$	379.89		$	546.23	
	Sub-Total		$	38.02		$	516.87	$	387.13		$	942.02	
							
Multi	Admin / Maint		$	38.02		$	350.53	$	7.20		$	395.75	
Family	Debt		$	-		$	166.34	$	378.22		$	544.56	
	Sub-Total		$	38.02		$	516.87	$	385.42		$	940.31	
							
Any Lot Outside	Admin / Maint		$	38.02		$	350.53	$	-		$	388.55	
Unit 2 Boundary	Debt		$	-		$	166.34	$	-		$	166.34	
	Sub-Total		$	38.02		$	516.87	$	-		$	554.89	

Island Walk Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2024/2025	2025/2026	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	853.92	

$	942.02	

$	88.10	

$	852.21	

$	940.31	

$	88.10	

$	466.79	

$	554.89	

$	88.10	

Page 70

Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Island Walk Assessment History	

Product Type			Fiscal Year 2021/2022
Assessment
Per Unit		Fiscal Year 2022/2023
Assessment
Per Unit		Fiscal Year 2023/2024
Assessment
Per Unit	Fiscal Year 2024/2025
Assessment
Per Unit	Total Fiscal Year 2025/2026
Assessment
Per Unit	
	
Single	Admin / Maint		$	94.25		$	155.22		$	252.47	$	298.28	$	395.79	
Family	Debt		$	538.95		$	524.63		$	552.35	 $	555.64 	$	546.23	
	Sub-Total		$	633.20		$	679.85		
$	804.82	$	853.92	$	942.02	

Multi	Admin / Maint		$	94.24		$	155.19		$	252.43	$	298.24	$	395.75	
Family	Debt		$	537.28		$	522.96		$	550.68	 $	553.97 	$	544.56	
	Sub-Total		$	631.52		$	678.15		
$	803.11	$	852.21	$	940.31	

Any Lot Outside	Admin / Maint		$	93.70		$	147.59		$	244.70	$	291.04	$	388.55	
Unit 2 Boundary	Debt		$	159.06		$	144.74		$	172.46	 $	175.75 	$	166.34	
	Sub-Total		$	252.76		$	292.33		
$	417.16	$	466.79	$	554.89	

Page 46

 Assessments - Gran Paradiso	

Gran Paradiso Assessment Breakdown	
			District Proper		Unit 1		Unit 2		Unit 3	All Units	
			Total Fiscal Year		Total Fiscal Year		Total Fiscal Year		Total Fiscal Year	Total Fiscal Year	
Product			2025/2026		2025/2026		2025/2026		2025/2026	2025/2026	
Type			Assessment		Assessment		Assessment		Assessment	Assessment	
			Per Unit		Per Unit		Per Unit		Per Unit	Per Unit	
	
2 Bdr Sam 35	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	1,093.10	$	1,683.54	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	1,427.07	$	2,414.14	
	
3 Bdr Sam 70	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	1,432.12	$	2,022.56	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	1,766.09	$	2,753.16	
	
3 Bdr Sam 80	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	1,559.05	$	2,149.49	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	1,893.02	$	2,880.09	
	
3 Bdr Lee 45	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	1,227.41	$	1,817.85	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	1,561.38	$	2,548.45	
	
3 Bdr Lee 65	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	1,380.47	$	1,970.91	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	1,714.44	$	2,701.51	
	
35'	Admin / Maint		$	38.02		$	350.53		$	6.14		$	333.97	$	728.66	
	Debt		$	-		$	166.34		$	322.17		$	521.28	$	1,009.79	
	Sub-Total		$	38.02		$	516.87		$	328.31		$	855.25	$	1,738.45	
	
Townhome	Admin / Maint		$	38.02		$	350.53		$	6.14		$	333.97	$	728.66	
	Debt		$	-		$	166.34		$	322.17		$	521.28	$	1,009.79	
	Sub-Total		$	38.02		$	516.87		$	328.31		$	855.25	$	1,738.45	
	
Coach	Admin / Maint		$	38.02		$	350.53		$	6.89		$	333.97	$	729.40	
	Debt		$	-		$	166.34		$	361.34		$	627.66	$	1,155.34	
	Sub-Total		$	38.02		$	516.87		$	368.23		$	961.63	$	1,884.74	
	
45'	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	627.66	$	1,218.10	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	961.63	$	1,948.70	
	
52'	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	734.04	$	1,324.48	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	1,068.01	$	2,055.08	
	
62'	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	840.42	$	1,430.86	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	1,174.39	$	2,161.46	
	
65'	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	840.42	$	1,430.86	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	1,174.39	$	2,161.46	
	
70'	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	840.42	$	1,430.86	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	1,174.39	$	2,161.46	
	
75'	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	946.81	$	1,537.25	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	1,280.78	$	2,267.85	
	
80'	Admin / Maint		$	38.02		$	350.53		$	8.08		$	333.97	$	730.60	
	Debt		$	-		$	166.34		$	424.10		$	946.81	$	1,537.25	
	Sub-Total		$	38.02		$	516.87		$	432.18		$	1,280.78	$	2,267.85	

Gran Paradiso Assessment Changes	

Total Fiscal Year 2024/2025
Assessment
Per Unit	
Total Fiscal Year 2025/2026
Assessment
Per Unit	
Total Change +/(-) From Previous Year
Per Unit	

$	2,236.42	

$	2,414.14	

$	177.71	

$	2,575.44	

$	2,753.16	

$	177.71	

$	2,702.37	

$	2,880.09	

$	177.71	

$	2,370.73	

$	2,548.45	

$	177.71	

$	2,523.79	

$	2,701.51	

$	177.71	

$	1,560.73	

$	1,738.45	

$	177.71	

$	1,560.73	

$	1,738.45	

$	177.71	

$	1,707.03	

$	1,884.74	

$	177.71	

$	1,770.98	

$	1,948.70	

$	177.71	

$	1,877.36	

$	2,055.08	

$	177.71	

$	1,983.74	

$	2,161.46	

$	177.71	

$	1,983.74	

$	2,161.46	

$	177.71	

$	1,983.74	

$	2,161.46	

$	177.71	

$	2,090.13	

$	2,267.85	

$	177.71	

$	2,090.13	

$	2,267.85	

$	177.71	

Gran Paradiso Assessment History	

Product Type			
Total Fiscal Year 2021/2022
Assessment
Per Unit		
Total Fiscal Year 2022/2023
Assessment
Per Unit		
Total Fiscal Year 2023/2024
Assessment
Per Unit		
Total Fiscal Year 2024/2025
Assessment
Per Unit	
Total Fiscal Year 2024/2025
Assessment
Per Unit	
	
2 Bdr Sam 35	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	1,676.26		$	1,661.94		$	1,689.66		$	1,692.95	$	1,683.54	
	Sub-Total		$	1,866.65		$	1,966.50		$	2,191.31		$	2,236.42	$	2,414.14	
	
3 Bdr Sam 70	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	2,015.28		$	2,000.96		$	2,028.68		$	2,031.97	$	2,022.56	
	Sub-Total		$	2,205.67		$	2,305.52		$	2,530.33		$	2,575.44	$	2,753.16	
	
3 Bdr Sam 80	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	2,142.21		$	2,127.89		$	2,155.61		$	2,158.90	$	2,149.49	
	Sub-Total		$	2,332.60		$	2,432.45		$	2,657.26		$	2,702.37	$	2,880.09	
	
3 Bdr Lee 45	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	1,810.57		$	1,796.25		$	1,823.97		$	1,827.26	$	1,817.85	
	Sub-Total		$	2,000.96		$	2,100.81		$	2,325.62		$	2,370.73	$	2,548.45	
	
3 Bdr Lee 65	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	1,963.63		$	1,949.31		$	1,977.03		$	1,980.32	$	1,970.91	
	Sub-Total		$	2,154.02		$	2,253.87		$	2,478.68		$	2,523.79	$	2,701.51	
	
35'	Admin / Maint		$	190.25		$	302.51		$	499.57		$	541.53	$	728.66	
	Debt		$	1,002.51		$	988.19		$	1,015.91		$	1,019.20	$	1,009.79	
	Sub-Total		$	1,192.76		$	1,290.70		$	1,515.48		$	1,560.73	$	1,738.45	
	
Townhome	Admin / Maint		$	190.25		$	302.51		$	499.57		$	541.53	$	728.66	
	Debt		$	1,002.51		$	988.19		$	1,015.91		$	1,019.20	$	1,009.79	
	Sub-Total		$	1,192.76		$	1,290.70		$	1,515.48		$	1,560.73	$	1,738.45	
	
Coach	Admin / Maint		$	190.30		$	303.30		$	500.37		$	542.28	$	729.40	
	Debt		$	1,148.06		$	1,133.74		$	1,161.46		$	1,164.75	$	1,155.34	
	Sub-Total		$	1,338.36		$	1,437.04		$	1,661.83		$	1,707.03	$	1,884.74	
	
45'	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	1,210.82		$	1,196.50		$	1,224.22		$	1,227.51	$	1,218.10	
	Sub-Total		$	1,401.21		$	1,501.06		$	1,725.87		$	1,770.98	$	1,948.70	
	
52'	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	1,317.20		$	1,302.88		$	1,330.60		$	1,333.89	$	1,324.48	
	Sub-Total		$	1,507.59		$	1,607.44		$	1,832.25		$	1,877.36	$	2,055.08	
	
62'	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	1,423.58		$	1,409.26		$	1,436.98		$	1,440.27	$	1,430.86	
	Sub-Total		$	1,613.97		$	1,713.82		$	1,938.63		$	1,983.74	$	2,161.46	
	
65'	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	1,423.58		$	1,409.26		$	1,436.98		$	1,440.27	$	1,430.86	
	Sub-Total		$	1,613.97		$	1,713.82		$	1,938.63		$	1,983.74	$	2,161.46	
	
70'	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	1,423.58		$	1,409.26		$	1,436.98		$	1,440.27	$	1,430.86	
	Sub-Total		$	1,613.97		$	1,713.82		$	1,938.63		$	1,983.74	$	2,161.46	
	
75'	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	1,529.97		$	1,515.65		$	1,543.37		$	1,546.66	$	1,537.25	
	Sub-Total		$	1,720.36		$	1,820.21		$	2,045.02		$	2,090.13	$	2,267.85	
	
80'	Admin / Maint		$	190.39		$	304.56		$	501.65		$	543.47	$	730.60	
	Debt		$	1,529.97		$	1,515.65		$	1,543.37		$	1,546.66	$	1,537.25	
	Sub-Total		$	1,720.36		$	1,820.21		$	2,045.02		$	2,090.13	$	2,267.85	

Page 71

Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Page 47

 Assessments - Renaissance, Oasis, and Preserve	

Renaissance, Oasis, & Preserve Assessment Breakdown	
			District Proper	Unit 1	Unit 2	Unit 4	All Units	
			Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
Product			2025/2026	2025/2026	2025/2026	2025/2026	2025/2026	
Type			Assessment	Assessment	Assessment	Assessment	Assessment	
			Per Unit	Per Unit	Per Unit	Per Unit	Per Unit	
	
Renaissance	Admin / Maint		$	38.02	$	350.53		$	-	$	99.23	$	487.78	
35' Villa	Debt		$	-	$	166.34		$	-	$	678.03	$	844.37	
	Sub-Total		$	38.02	$	516.87		$	-	$	777.27	$	1,332.16	
			
Renaissance	Admin / Maint		$	38.02	$	350.53		$	-	$	99.23	$	487.78	
50'	Debt		$	-	$	166.34		$	-	$	998.94	$	1,165.28	
	Sub-Total		$	38.02	$	516.87		$	-	$	1,098.17	$	1,653.06	
			
Renaissance	Admin / Maint		$	38.02	$	350.53		$	-	$	99.23	$	487.78	
60'	Debt		$	-	$	166.34		$	-	$	1,212.87	$	1,379.21	
	Sub-Total		$	38.02	$	516.87		$	-	$	1,312.11	$	1,867.00	
			
Oasis	Admin / Maint		$	38.02	$	350.53		$	-	$	99.23	$	487.78	
60'	Debt		$	-	$	166.34		$	-	$	829.89	$	996.23	
	Sub-Total		$	38.02	$	516.87		$	-	$	929.13	$	1,484.02	
			
Oasis	Admin / Maint		$	38.02	$	350.53		$	-	$	99.23	$	487.78	
70'	Debt		$	-	$	166.34		$	-	$	980.00	$	1,146.34	
	Sub-Total		$	38.02	$	516.87		$	-	$	1,079.23	$	1,634.12	
			
Preserve	Admin / Maint		$	38.02	$	350.53		$	7.20	$	99.23	$	494.99	
33' Villa	Debt		$	-	$	166.34		$	-	$	424.61	$	590.95	
	Sub-Total		$	38.02	$	516.87		$	7.20	$	523.84	$	1,085.93	
			
Preserve	Admin / Maint		$	38.02	$	350.53		$	7.24	$	99.23	$	495.03	
50'	Debt		$	-	$	166.34		$	-	$	679.79	$	846.13	
	Sub-Total		$	38.02	$	516.87		$	7.24	$	779.02	$	1,341.15	

Renaissance, Oasis, & Preserve Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2024/2025	2025/2026	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	1,241.98	

$	1,332.16	

$	90.17	

$	1,562.89	

$	1,653.06	

$	90.17	

$	1,776.82	

$	1,867.00	

$	90.17	

$	1,393.84	

$	1,484.02	

$	90.17	

$	1,543.95	

$	1,634.12	

$	90.17	

$	995.76	

$	1,085.93	

$	90.17	

$	1,250.98	

$	1,341.15	

$	90.17	

*Note: Oasis is introducing a 50' catagorey in Phase II of contruction. The methodology will be updated in the future to reflect this. For now, based on the fact that all other 50' lots in Unit 4 are 1 ERU, and based on the calculated amount of 1 ERU for the 60' and 70', Unit 4

Page 72

Debt for an Oasis 50' will be $650.08 NET and $691.58 GROSS
Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Renaissance, Oasis, & Preserve Assessment History	

Product Type			
Total Fiscal Year 2021/2022
Assessment
Per Unit	
Total Fiscal Year 2022/2023
Assessment
Per Unit	
Total Fiscal Year 2023/2024
Assessment
Per Unit	
Total Fiscal Year 2024/2025
Assessment
Per Unit	
Total Fiscal Year 2025/2026
Assessment
Per Unit	
	
Renaissance	Admin / Maint		$	195.06	$	248.95		$	347.72	$	388.20	$	487.78	
35' Villa	Debt		$	837.09	$	822.77		$	850.49	$	853.78	$	844.37	
	Sub-Total		
$	1,032.15	$	1,071.72		$	1,198.21	
$	1,241.98	$	1,332.16	
			
Renaissance	Admin / Maint		$	195.06	$	248.95		$	347.72	$	388.20	$	487.78	
50'	Debt		$	1,158.00	$	1,143.68		$	1,171.40	$	1,174.69	$	1,165.28	
	
Sub-Total		
$	1,353.06	$	1,392.63		$	1,519.11	
$	1,562.89	$	1,653.06	
			
Renaissance	Admin / Maint		$	195.06	$	248.95		$	347.72	$	388.20	$	487.78	
60'	Debt		$	1,371.93	$	1,357.61		$	1,385.33	$	1,388.62	$	1,379.21	
	
Sub-Total		
$	1,566.99	$	1,606.56		$	1,733.05	
$	1,776.82	$	1,867.00	
			
Oasis	Admin / Maint		$	195.06	$	248.95		$	347.72	$	388.20	$	487.78	
60'	Debt		$	988.95	$	974.63		$	1,002.35	$	1,005.64	$	996.23	
	
Sub-Total		
$	1,184.01	$	1,223.58		$	1,350.07	
$	1,393.84	$	1,484.02	
			
Oasis	Admin / Maint		$	195.06	$	248.95		$	347.72	$	388.20	$	487.78	
70'	Debt		$	1,139.06	$	1,124.74		$	1,152.46	$	1,155.75	$	1,146.34	
	
Sub-Total		
$	1,334.12	$	1,373.69		$	1,500.18	
$	1,543.95	$	1,634.12	
			
Preserve	Admin / Maint		$	195.61	$	256.58		$	355.45	$	395.40	$	494.99	
33' Villa	Debt		$	583.67	$	569.35		$	597.07	$	600.36	$	590.95	
	
Sub-Total		
$	779.27	$	825.93		$	952.51	
$	995.76	$	1,085.93	
			
Preserve	Admin / Maint		$	195.60	$	256.55		$	355.49	$	395.44	$	495.03	
50'	Debt		$	838.85	$	824.53		$	852.25	$	855.54	$	846.13	
	Sub-Total		$	1,034.45	$	1,081.07		$	1,207.73	$	1,250.98	$	1,341.15	

Page 48

Page 73

 Assessments - Unit 7 Villages	

Unit 7 Villages Assessment Breakdown	

Product Type			District Proper Total Fiscal Year 2025/2026
Assessment
Per Unit	Unit 1 Total Fiscal Year
2025/2026
Assessment Per Unit	Unit 7 Total Fiscal Year
2025/2026
Assessment Per Unit	All Units Total Fiscal Year
2025/2026
Assessment Per Unit	
	
50'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34
$	516.87		$	81.93
$	830.00
$	911.93		$	470.48
$	996.34	
								$	1,466.82	
			
74'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,228.40		$	470.48
$	1,394.74	
				$	516.87		$	1,310.33		$	1,865.22	
			
Coach	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	622.50		$	470.48
$	788.84	
				$	516.87		$	704.43		$	1,259.32	
			
2-Story	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	456.50		$	470.48
$	622.84	
				$	516.87		$	538.43		$	1,093.32	
			
4-Story	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	415.00		$	470.48
$	581.34	
				$	516.87		$	496.93		$	1,051.82	
			
Village B 50'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,660.00		$	470.48
$	1,826.34	
				$	516.87		$	1,741.93		$	2,296.82	
			
Village F1 37'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,245.00		$	470.48
$	1,411.34	
				$	516.87		$	1,326.93		$	1,881.82	
			
Village F1 50'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,660.00		$	470.48
$	1,826.34	
				$	516.87		$	1,741.93		$	2,296.82	
			
Village F1 60'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,992.00		$	470.48
$	2,158.34	
				$	516.87		$	2,073.93		$	2,628.82	
			
Village F5 Dup/Paired Villas	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	996.00		$	470.48
$	1,162.34	
				$	516.87		$	1,077.93		$	1,632.82	
			
Village F5 40'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,328.00		$	470.48
$	1,494.34	
				$	516.87		$	1,409.93		$	1,964.82	
			
Village F5 50'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,660.00		$	470.48
$	1,826.34	
				$	516.87		$	1,741.93		$	2,296.82	
			
Village F3 50'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,659.60		$	470.48
$	1,825.94	
				$	516.87		$	1,741.53		$	2,296.42	
			
Village F3 60'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,991.52		$	470.48
$	2,157.86	
				$	516.87		$	2,073.45		$	2,628.34	
			
Village G-1B Dup/Paired Villas	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,078.76		$	470.48
$	1,245.10	
				$	516.87		$	1,160.69		$	1,715.58	
			
Village G-1B 40'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,327.68		$	470.48
$	1,494.02	
				$	516.87		$	1,409.61		$	1,964.50	
			
Village G-1B 50'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	81.93
$	1,659.60		$	470.48
$	1,825.94	
				$	516.87		$	1,741.53		$	2,296.42	

Unit 7 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2024/2025	2025/2026	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	1,407.58	

$	1,466.82	

$	59.25	

$	1,805.98	

$	1,865.22	

$	59.25	

$	1,200.08	

$	1,259.32	

$	59.25	

$	1,034.08	

$	1,093.32	

$	59.25	

$	992.58	

$	1,051.82	

$	59.25	

$	2,237.58	

$	2,296.82	

$	59.25	

$	1,822.58	

$	1,881.82	

$	59.25	

$	2,237.58	

$	2,296.82	

$	59.25	

$	2,569.58	

$	2,628.82	

$	59.25	

$	1,573.58	

$	1,632.82	

$	59.25	

$	1,905.58	

$	1,964.82	

$	59.25	

$	2,237.58	

$	2,296.82	

$	59.25	

$	2,237.18	

$	2,296.42	

$	59.25	

$	2,569.10	

$	2,628.34	

$	59.25	

$	1,656.34	

$	1,715.58	

$	59.25	

$	1,905.26	

$	1,964.50	

$	59.25	

$	2,237.18	

$	2,296.42	

$	59.25	

Unit 7 Villages Assessment History	

Product Type			
Total Fiscal Year 2021/2022
Assessment
Per Unit	
Total Fiscal Year 2022/2023
Assessment
Per Unit	
Total Fiscal Year 2023/2024
Assessment
Per Unit	
Total Fiscal Year 2024/2025
Assessment
Per Unit	
Total Fiscal Year 2025/2026
Assessment
Per Unit	
	
50'	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
	Debt		$	989.06	$	974.74		$	1,002.46	$	1,005.75	$	996.34	
	Sub-Total		$	1,279.59	$	1,261.84		$	1,406.18	$	1,407.58	$	1,466.82	
			
74'	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
	Debt		$	1,387.46	$	1,373.14		$	1,400.86	$	1,404.15	$	1,394.74	
	Sub-Total		$	1,677.99	$	1,660.24		$	1,804.58	$	1,805.98	$	1,865.22	
			
Coach	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
	Debt		$	781.56	$	767.24		$	794.96	$	798.25	$	788.84	
	Sub-Total		$	1,072.09	$	1,054.34		$	1,198.68	$	1,200.08	$	1,259.32	
			
2-Story	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
	Debt		$	615.56	$	601.24		$	628.96	$	632.25	$	622.84	
	Sub-Total		$	906.09	$	888.34		$	1,032.68	$	1,034.08	$	1,093.32	
			
4-Story	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
	Debt		$	574.06	$	559.74		$	587.46	$	590.75	$	581.34	
	Sub-Total		$	864.59	$	846.84		$	991.18	$	992.58	$	1,051.82	
			
Village B	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
50'	Debt		$	1,819.06	$	1,804.74		$	1,832.46	$	1,835.75	$	1,826.34	
	Sub-Total		$	2,109.59	$	2,091.84		$	2,236.18	$	2,237.58	$	2,296.82	
			
Village F1	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
37'	Debt		$	1,404.06	$	1,389.74		$	1,417.46	$	1,420.75	$	1,411.34	
	Sub-Total		$	1,694.59	$	1,676.84		$	1,821.18	$	1,822.58	$	1,881.82	
			
Village F1	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
50'	Debt		$	1,819.06	$	1,804.74		$	1,832.46	$	1,835.75	$	1,826.34	
	Sub-Total		$	2,109.59	$	2,091.84		$	2,236.18	$	2,237.58	$	2,296.82	
			
Village F1	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
60'	Debt		$	2,151.06	$	2,136.74		$	2,164.46	$	2,167.75	$	2,158.34	
	Sub-Total		$	2,441.59	$	2,423.84		$	2,568.18	$	2,569.58	$	2,628.82	
			
Village F5	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
Dup/Paired Villas	Debt		$	1,155.06	$	1,140.74		$	1,168.46	$	1,171.75	$	1,162.34	
	Sub-Total		$	1,445.59	$	1,427.84		$	1,572.18	$	1,573.58	$	1,632.82	
			
Village F5	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
40'	Debt		$	1,487.06	$	1,472.74		$	1,500.46	$	1,503.75	$	1,494.34	
	Sub-Total		$	1,777.59	$	1,759.84		$	1,904.18	$	1,905.58	$	1,964.82	
			
Village F5	Admin / Maint		$	290.53	$	287.10		$	403.72	$	401.83	$	470.48	
50'	Debt		$	1,819.06	$	1,804.74		$	1,832.46	$	1,835.75	$	1,826.34	
	Sub-Total		$	2,109.59	$	2,091.84		$	2,236.18	$	2,237.58	$	2,296.82	
			
Village F3	Admin / Maint		$	-	$	-		$	-	$	401.83	$	470.48	
50'	Debt		$	-	$	-		$	-	$	1,835.35	$	1,825.94	
	Sub-Total		$	-	$	-		$	-	$	2,237.18	$	2,296.42	
			
Village F3	Admin / Maint		$	-	$	-		$	-	$	401.83	$	470.48	
60'	Debt		$	-	$	-		$	-	$	2,167.27	$	2,157.86	
	Sub-Total		$	-	$	-		$	-	$	2,569.10	$	2,628.34	
			
Village G-1B	Admin / Maint		$	-	$	-		$	-	$	401.83	$	470.48	
Dup/Paired Villas	Debt		$	-	$	-		$	-	$	1,254.51	$	1,245.10	
	Sub-Total		$	-	$	-		$	-	$	1,656.34	$	1,715.58	
			
Village G-1B	Admin / Maint		$	-	$	-		$	-	$	401.83	$	470.48	
40'	Debt		$	-	$	-		$	-	$	1,503.43	$	1,494.02	
	Sub-Total		$	-	$	-		$	-	$	1,905.26	$	1,964.50	
			
Village G-1B	Admin / Maint		$	-	$	-		$	-	$	401.83	$	470.48	
50'	Debt		$	-	$	-		$	-	$	1,835.35	$	1,825.94	
	Sub-Total		$	-	$	-		$	-	$	2,237.18	$	2,296.42	

Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Page 74

 Assessments - Unit 8 Villages	

Unit 8 Villages Assessment Breakdown	

Product Type		District Proper Total Fiscal Year 2025/2026
Assessment
Per Unit	Unit 1 Total Fiscal Year
2025/2026
Assessment Per Unit	Unit 8 Total Fiscal Year
2025/2026
Assessment Per Unit	All Units Total Fiscal Year
2025/2026
Assessment Per Unit	
	
50'	Admin / Maint Debt
Sub-Total	$	38.02
$	-
$	38.02	$	350.53
$	166.34
$	516.87		$	103.88
$	1,749.69
$	1,853.57		$	492.43
$	1,916.03	
							$	2,408.46	
			
75'	Admin / Maint	$	38.02
Debt	$	-
Sub-Total	$	38.02	$	350.53
$	166.34		$	103.88
$	2,196.98		$	492.43
$	2,363.32	
	$	516.87		$	2,300.86		$	2,855.75	
			
Coach	Admin / Maint	$	38.02
Debt	$	-
Sub-Total	$	38.02	$	350.53
$	166.34		$	103.88
$	1,539.21		$	492.43
$	1,705.55	
	$	516.87		$	1,643.09		$	2,197.98	
			
2-Story	Admin / Maint	$	38.02
Debt	$	-
Sub-Total	$	38.02	$	350.53
$	166.34		$	103.88
$	1,315.55		$	492.43
$	1,481.89	
	$	516.87		$	1,419.43		$	1,974.32	
			
4-Story	Admin / Maint	$	38.02
Debt	$	-
Sub-Total	$	38.02	$	350.53
$	166.34		$	103.88
$	1,091.90		$	492.43
$	1,258.24	
	$	516.87		$	1,195.78		$	1,750.67	

Unit 8 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2024/2025	2025/2026	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	2,324.40	

$	2,408.46	

$	84.06	

$	2,771.69	

$	2,855.75	

$	84.06	

$	2,113.92	

$	2,197.98	

$	84.06	

$	1,890.26	

$	1,974.32	

$	84.06	

$	1,666.61	

$	1,750.67	

$	84.06	

Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Unit 8 Villages Assessment History	

Product Type		
Total Fiscal Year 2021/2022
Assessment
Per Unit	
Total Fiscal Year 2022/2023
Assessment
Per Unit	
Total Fiscal Year 2023/2024
Assessment
Per Unit	
Total Fiscal Year 2024/2025
Assessment
Per Unit	
Total Fiscal Year 2025/2026
Assessment
Per Unit	
	
50'	Admin / Maint	$	195.88	$	268.37		$	365.48	$	398.96	$	492.43	
	Debt	$	856.44	$	842.12		$	1,922.15	$	1,925.44	$	1,916.03	
	
Sub-Total	
$	1,052.32	
$	1,110.49		
$	2,287.63	
$	2,324.40	$	2,408.46	
			
75'	Admin / Maint	$	195.88	$	268.37		$	365.48	$	398.96	$	492.43	
Debt	$	1,034.72	$	1,020.40		$	2,369.44	$	2,372.73	$	2,363.32	
 
Sub-Total	$	1,230.60	$	1,288.77		$	2,734.92	
$	2,771.69	$	2,855.75	
			
Coach	Admin / Maint	$	195.88	$	268.37		$	365.48	$	398.96	$	492.43	
Debt	$	772.55	$	758.23		$	1,711.67	$	1,714.96	$	1,705.55	
Sub-Total	$	968.43	$	1,026.60		$	2,077.15	
$	2,113.92	$	2,197.98	
			
2-Story	Admin / Maint	$	195.88	$	268.37		$	365.48	$	398.96	$	492.43	
Debt	$	683.40	$	669.08		$	1,488.01	$	1,491.30	$	1,481.89	
Sub-Total	$	879.28	$	937.45		$	1,853.49	
$	1,890.26	$	1,974.32	
			
4-Story	Admin / Maint	$	195.88	$	268.37		$	365.48	$	398.96	$	492.43	
Debt	$	594.26	$	579.94		$	1,264.36	$	1,267.65	$	1,258.24	
Sub-Total	$	790.14	$	848.31		$	1,629.84	
$	1,666.61	$	1,750.67	

Page 75

 Assessments - Unit 9 Villages	

Unit 9 Villages Assessment Breakdown	
		District Proper	Unit 1	Unit 9	All Units	
		Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
Product		2025/2026	2025/2026	2025/2026	2025/2026	
Type		Assessment	Assessment	Assessment	Assessment	
		Per Unit	Per Unit	Per Unit	Per Unit	
	
50'	Admin / Maint	$	38.02	$	350.53	$	306.24	$	694.79	
	Debt	$	-	$	166.34	$	1,754.57	$	1,920.91	
	Sub-Total	$	38.02	$	516.87	$	2,060.81	$	2,615.70	
	
62'	Admin / Maint	$	38.02	$	350.53	$	306.24	$	694.79	
	Debt	$	-	$	166.34	$	2,175.67	$	2,342.01	
	Sub-Total	$	38.02	$	516.87	$	2,481.91	$	3,036.80	
	
75'	Admin / Maint	$	38.02	$	350.53	$	306.24	$	694.79	
	Debt	$	-	$	166.34	$	2,631.86	$	2,798.20	
	Sub-Total	$	38.02	$	516.87	$	2,938.10	$	3,492.99	
	
85'	Admin / Maint	$	38.02	$	350.53	$	306.24	$	694.79	
	Debt	$	-	$	166.34	$	2,982.77	$	3,149.11	
	Sub-Total	$	38.02	$	516.87	$	3,289.01	$	3,843.90	
	
Coach	Admin / Maint	$	38.02	$	350.53	$	306.24	$	694.79	
	Debt	$	-	$	166.34	$	877.29	$	1,043.63	
	Sub-Total	$	38.02	$	516.87	$	1,183.53	$	1,738.42	

Unit 9 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2024/2025	#REF!	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	2,527.60	

$	2,615.70	

$	88.10	

$	2,948.70	

$	3,036.80	

$	88.10	

$	3,404.89	

$	3,492.99	

$	88.10	

$	3,755.80	

$	3,843.90	

$	88.10	

$	1,650.32	

$	1,738.42	

$	88.10	

Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Unit 9 Villages Assessment History	
		
Total Fiscal Year	
Total Fiscal Year	
Total Fiscal Year	
Total Fiscal Year	
Total Fiscal Year	
Product		2021/2022	2022/2023	2023/2024	2024/2025	2025/2026	
Type		Assessment	Assessment	Assessment	Assessment	Assessment	
		Per Unit	Per Unit	Per Unit	Per Unit	Per Unit	
	
50'	Admin / Maint	$	-	$	-	$	509.07	$	597.28	$	694.79	
	Debt	$	-	$	-	$	1,927.03	$	1,930.32	$	1,920.91	
	
Sub-Total	
$	-	
$	-	
$	2,436.10	$	2,527.60	$	2,615.70	
	
62'	Admin / Maint	$	-	$	-	$	509.07	$	597.28	$	694.79	
	Debt	$	-	$	-	$	2,348.13	$	2,351.42	$	2,342.01	
	
Sub-Total	
$	-	
$	-	
$	2,857.20	$	2,948.70	$	3,036.80	
	
75'	Admin / Maint	$	-	$	-	$	509.07	$	597.28	$	694.79	
	Debt	$	-	$	-	$	2,804.32	$	2,807.61	$	2,798.20	
	
Sub-Total	
$	-	
$	-	
$	3,313.39	$	3,404.89	$	3,492.99	
	
85'	Admin / Maint	$	-	$	-	$	509.07	$	597.28	$	694.79	
	Debt	$	-	$	-	$	3,155.23	$	3,158.52	$	3,149.11	
	
Sub-Total	
$	-	
$	-	
$	3,664.30	$	3,755.80	$	3,843.90	
	
Coach	Admin / Maint	$	-	$	-	$	509.07	$	597.28	$	694.79	
	Debt	$	-	$	-	$	1,049.75	$	1,053.04	$	1,043.63	
	
Sub-Total	
$	-	
$	-	
$	1,558.82	$	1,650.32	$	1,738.42	

Page 76

 Assessments - Unit 10 Villages	

Unit 10 Villages Assessment Breakdown	
			District Proper		Unit 1		Unit 10	All Units	
			Total Fiscal Year		Total Fiscal Year		Total Fiscal Year	Total Fiscal Year	
Product			2025/2026		2025/2026		2025/2026	2025/2026	
Type			Assessment		Assessment		Assessment	Assessment	
			Per Unit		Per Unit		Per Unit	Per Unit	
	
Coach	Admin / Maint		$	38.02		$	350.53		$	591.98	$	980.53	
	Debt		$	-		$	166.34		$	1,134.52	$	1,300.86	
	Sub-Total		$	38.02		$	516.87		$	1,726.50	$	2,281.39	
	
Townhomes	Admin / Maint		$	38.02		$	350.53		$	591.98	$	980.53	
	Debt		$	-		$	166.34		$	1,361.42	$	1,527.76	
	Sub-Total		$	38.02		$	516.87		$	1,953.40	$	2,508.29	
	
50' SF	Admin / Maint		$	38.02		$	350.53		$	591.98	$	980.53	
	Debt		$	-		$	166.34		$	2,269.04	$	2,435.38	
	Sub-Total		$	38.02		$	516.87		$	2,861.02	$	3,415.91	
	
65' SF	Admin / Maint		$	38.02		$	350.53		$	591.98	$	980.53	
	Debt		$	-		$	166.34		$	2,949.75	$	3,116.09	
	Sub-Total		$	38.02		$	516.87		$	3,541.73	$	4,096.62	
	
65' SF - BD	Admin / Maint		$	38.02		$	350.53		$	591.98	$	980.53	
	Debt		$	-		$	166.34		$	2,752.35	$	2,918.69	
	Sub-Total		$	38.02		$	516.87		$	3,344.33	$	3,899.22	
	
75' SF	Admin / Maint		$	38.02		$	350.53		$	591.98	$	980.53	
	Debt		$	-		$	166.34		$	3,403.56	$	3,569.90	
	Sub-Total		$	38.02		$	516.87		$	3,995.54	$	4,550.43	

Unit 10 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2024/2025	#REF!	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	2,240.79	

$	2,281.39	

$	40.60	

$	2,467.69	

$	2,508.29	

$	40.60	

$	3,375.31	

$	3,415.91	

$	40.60	

$	4,056.02	

$	4,096.62	

$	40.60	

$	-	

$	3,899.22	

$	3,899.22	

$	4,509.83	

$	4,550.43	

$	40.60	

Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Unit 10 Villages Assessment History	
			
Total Fiscal Year	
Total Fiscal Year		
Total Fiscal Year	
Total Fiscal Year	
Total Fiscal Year	
Product			2021/2022	2022/2023		2023/2024	2024/2025	2025/2026	
Type			Assessment	Assessment		Assessment	Assessment	Assessment	
			Per Unit	Per Unit		Per Unit	Per Unit	Per Unit	
	
Coach	Admin / Maint Debt

Sub-Total		$	-
$	-

$	-	$	-
$	-
$	-		$	-
$	-
$	-	$	930.52
$	1,310.27

$	2,240.79	$	980.53
$	1,300.86	
								$	2,281.39	
			
Townhomes	Admin / Maint		$	-	$	-		$	-	$	930.52	$	980.53	
	Debt		$	-	$	-		$	-	$	1,537.17	$	1,527.76	
	
Sub-Total		
$	-	$	-		$	-	
$	2,467.69	$	2,508.29	
			
50' SF	Admin / Maint		$	-	$	-		$	-	$	930.52	$	980.53	
	Debt		$	-	$	-		$	-	$	2,444.79	$	2,435.38	
	
Sub-Total		
$	-	$	-		$	-	
$	3,375.31	$	3,415.91	
			
65' SF	Admin / Maint		$	-	$	-		$	-	$	930.52	$	980.53	
	Debt		$	-	$	-		$	-	$	3,125.50	$	3,116.09	
	
Sub-Total		
$	-	$	-		$	-	
$	4,056.02	$	4,096.62	
			
65' SF - BD	Admin / Maint Debt

Sub-Total		$	-
$	-

$	-	$	-
$	-		$	-
$	-	$	-
$	-

$	-	$	980.53
$	2,918.69	
				$	-		$	-		$	3,899.22	
			
75' SF	Admin / Maint		$	-	$	-		$	-	$	930.52	$	980.53	
	Debt		$	-	$	-		$	-	$	3,579.31	$	3,569.90	
	Sub-Total		$	-	$	-		$	-	$	4,509.83	$	4,550.43	

Page 77

 Assessments - Unit 11 Villages	

Unit 11 Villages Assessment Breakdown	

Product Type			District Proper Total Fiscal Year 2025/2026
Assessment
Per Unit	Unit 1 Total Fiscal Year
2025/2026
Assessment Per Unit	Unit 11 Total Fiscal Year
2025/2026
Assessment Per Unit	All Units Total Fiscal Year
2025/2026
Assessment Per Unit	
	
Villa	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34
$	516.87		$	103.17
$	-	$	491.72
$	166.34	
						$	103.17	$	658.06	
			
45' Single Family	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	103.17
$	-	$	491.72
$	166.34	
				$	516.87		$	103.17	$	658.06	
			
52' Single Family	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	103.17
$	-	$	491.72
$	166.34	
				$	516.87		$	103.17	$	658.06	
			
57' Single Family	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	103.17
$	-	$	491.72
$	166.34	
				$	516.87		$	103.17	$	658.06	
			
72' Single Family	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34		$	103.17
$	-	$	491.72
$	166.34	
				$	516.87		$	103.17	$	658.06	

				

Unit 11 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2024/2025	2025/2026	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	-	

$	658.06	

$	658.06	

$	-	

$	658.06	

$	658.06	

$	-	

$	658.06	

$	658.06	

$	-	

$	658.06	

$	658.06	

$	-	

$	658.06	

$	658.06	

$	-	

$	-	

$	-	

Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Unit 11 Villages Assessment History	

Product Type			
Total Fiscal Year 2021/2022
Assessment
Per Unit	
Total Fiscal Year 2022/2023
Assessment
Per Unit		
Total Fiscal Year 2023/2024
Assessment
Per Unit	
Total Fiscal Year 2024/2025
Assessment
Per Unit	
Total Fiscal Year 2023/2024
Assessment
Per Unit	
	
Villa	Admin / Maint		$	-	$	-		$	-	$	-	$	491.72	
	Debt		$	-	$	-		$	-	$	-	$	166.34	
	Sub-Total		
$	-	$	-		$	-	$	-	$	658.06	
			
45' Single Family	Admin / Maint		$	-	$	-		$	-	$	-	$	491.72	
	Debt		$	-	$	-		$	-	$	-	$	166.34	
	Sub-Total		
$	-	$	-		$	-	$	-	$	658.06	
			
52' Single Family	Admin / Maint		$	-	$	-		$	-	$	-	$	491.72	
	Debt		$	-	$	-		$	-	$	-	$	166.34	
	Sub-Total		
$	-	$	-		$	-	$	-	$	658.06	
			
57' Single Family	Admin / Maint		$	-	$	-		$	-	$	-	$	491.72	
	Debt		$	-	$	-		$	-	$	-	$	166.34	
	Sub-Total		
$	-	$	-		$	-	$	-	$	658.06	
			
72' Single Family	Admin / Maint		$	-	$	-		$	-	$	-	$	491.72	
	Debt		$	-	$	-		$	-	$	-	$	166.34	
	Sub-Total		
$	-	$	-		$	-	$	-	$	658.06	

 				

Page 78

 Assessments - Unit 12 Villages	

Unit 12 Villages Assessment Breakdown	

Product Type			District Proper Total Fiscal Year 2025/2026
Assessment
Per Unit	Unit 1 Total Fiscal Year
2025/2026
Assessment Per Unit	Unit 12 Total Fiscal Year
2025/2026
Assessment Per Unit	All Units Total Fiscal Year
2025/2026
Assessment Per Unit	
	
Bexley - Townhome 20'	Admin / Maint Debt
Sub-Total		$	38.02
$	-
$	38.02	$	350.53
$	166.34
$	516.87		$	613.32
$	829.25	$	1,001.87
$	995.59	
						$	1,442.57	$	1,997.46	
				
Bexely - Cottage 35'	Admin / Maint		$	38.02	$	350.53		$	613.32	$	1,001.87	
	Debt		$	-	$	166.34		$	1,451.19	$	1,617.53	
	Sub-Total		$	38.02	$	516.87		$	2,064.51	$	2,619.40	
				
Bexley - SF 55'	Admin / Maint		$	38.02	$	350.53		$	613.32	$	1,001.87	
	Debt		$	-	$	166.34		$	2,280.44	$	2,446.78	
	Sub-Total		$	38.02	$	516.87		$	2,893.76	$	3,448.65	
				
Bexley - SF 60'	Admin / Maint		$	38.02	$	350.53		$	613.32	$	1,001.87	
	Debt		$	-	$	166.34		$	2,487.76	$	2,654.10	
	Sub-Total		$	38.02	$	516.87		$	3,101.08	$	3,655.97	
				
Oakbend - SF 50'	Admin / Maint		$	38.02	$	350.53		$	613.32	$	1,001.87	
	Debt		$	-	$	166.34		$	2,073.13	$	2,239.47	
	Sub-Total		$	38.02	$	516.87		$	2,686.45	$	3,241.34	
				
Oakbend - SF 60'	Admin / Maint		$	38.02	$	350.53		$	613.32	$	1,001.87	
	Debt		$	-	$	166.34		$	2,487.76	$	2,654.10	
	Sub-Total		$	38.02	$	516.87		$	3,101.08	$	3,655.97	

Unit 12 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2024/2025	2025/2026	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	-	

$	1,997.46	

$	1,997.46	

$	-	

$	2,619.40	

$	2,619.40	

$	-	

$	3,448.65	

$	3,448.65	

$	-	

$	3,655.97	

$	3,655.97	

$	-	

$	3,241.34	

$	3,241.34	

$	-	

$	3,655.97	

$	3,655.97	

Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Unit 12 Villages Assessment History	

Product Type			
Total Fiscal Year 2021/2022
Assessment
Per Unit	
Total Fiscal Year 2022/2023
Assessment
Per Unit		
Total Fiscal Year 2023/2024
Assessment
Per Unit		
Total Fiscal Year 2024/2025
Assessment
Per Unit	
Total Fiscal Year 2025/2026
Assessment
Per Unit	
	
Bexley - Townhome 20'	Admin / Maint Debt

Sub-Total		$	-
$	-

$	-	$	-
$	-

$	-		$	-
$	-		$	-
$	-	$	1,001.87
$	995.59	
						$	-		$	-	$	1,997.46	

$	-
$	-		

$	-
$	-		
Bexely - Cottage 35'	Admin / Maint Debt

Sub-Total		$	-
$	-

$	-	$	-
$	-					$	1,001.87
$	1,617.53	
				$	-		$	-		$	-	$	2,619.40	

$	-
$	-		

$	-
$	-		
Bexley - SF 55'	Admin / Maint Debt

Sub-Total		$	-
$	-

$	-	$	-
$	-					$	1,001.87
$	2,446.78	
				$	-		$	-		$	-	$	3,448.65	

$	-	$	-
$	-	$	-		
Bexley - SF 60'	Admin / Maint Debt
Sub-Total		$	-
$	-

$	-	$	-
$	-			$	1,001.87
$	2,654.10	
				$	-		$	-		$	-	$	3,655.97	

$	-	$	-
$	-	$	-		
Oakbend - SF 50'	Admin / Maint Debt

Sub-Total		$	-
$	-

$	-	$	-
$	-			$	1,001.87
$	2,239.47	
				$	-		$	-		$	-	$	3,241.34	

$	-	$	-
$	-	$	-		
Oakbend - SF 60'	Admin / Maint Debt

Sub-Total		$	-
$	-

$	-	$	-
$	-			$	1,001.87
$	2,654.10	
				$	-		$	-		$	-	$	3,655.97	

 Assessments - Thomas 167 & Other	

Thomas 167 Assessment Breakdown	

Product Type		District Proper Total Fiscal Year 2025/2026
Assessment
Per Unit	Unit 1 Total Fiscal Year
2025/2026
Assessment Per Unit	Unit 2 Total Fiscal Year
2025/2026
Assessment Per Unit	All Units Total Fiscal Year
2025/2026
Assessment Per Unit	
	
Thomas 167 * Multi
Family (3 BDR)	Admin / Maint Debt
Sub-Total	$	38.02
$	-
$	38.02	$	350.53
$	166.34
$	516.87		$	7.03
$	368.91
$	375.94		$	395.58
$	535.25	
							$	930.83	
			
Thomas 167 *	Admin / Maint  $	38.02
Multi	Debt	$	-
Family (2 BDR)	Sub-Total	$	38.02	$	350.53
$	166.34		$	6.28
$	329.74		$	394.83
$	496.08	
	$	516.87		$	336.02		$	890.91	
			
Thomas 167 *	Admin / Maint  $	38.02
Commercial	Debt	$	-
Sub-Total	$	38.02	$	350.53
$	166.34		$	245.10
$	12,863.47		$	633.65
$	13,029.81	
	$	516.87		$	13,108.57		$	13,663.46	

Thomas 167 Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2024/2025	2025/2026	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	842.73	

$	930.83	

$	88.10	

$	802.81	

$	890.91	

$	88.10	

$	13,575.36	

$	13,663.46	

$	88.10	

Undeveloped and/or Unassigned Land Assessment Breakdown

Land Inside U1	Admin / Maint Boundary		Debt
Per 1/2 Acre or Less  Sub-Total

$
$
$

38.02  $
-	$
38.02  $

350.53  $
166.34  $
516.87  $

-
-
-

$
$
$

388.55
166.34
554.89

Land Outside U1	Admin / Maint Boundary		Debt
Per 1/2 Acre or Less  Sub-Total

$
$
$

38.02  $
-	$
38.02  $

-
-
-

$
$
$

-
-
-

$
$
$

38.02
- 38.02

All Units Total Fiscal Year
2025/2026
Assessment Per Unit

Unit 2 Total Fiscal Year
2025/2026
Assessment Per Unit

Unit 1 Total Fiscal Year
2025/2026
Assessment Per Unit

District Proper Total Fiscal Year 2025/2026
Assessment Per Unit

Product Type

Undeveloped and/or Unassigned Land Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2024/2025	2025/2026	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	466.79	

$	554.89	

$	88.10	

$	20.27	

$	38.02	

$	17.75	

Page 79

Admin / Maint Assessment Includes 1% County Tax Collector Fee, a 1% County Property Appraiser Fee and a 4% discount for early payment of taxes.

Notes:
* Thomas 167 was originally referred to as the "Town Center" in the Unit 2 Methodology and included Town Center Residential and Town Center Commercial

Thomas 167 Assessment History	

Product Type		
Total Fiscal Year 2021/2022
Assessment
Per Unit	
Total Fiscal Year 2022/2023
Assessment
Per Unit	
Total Fiscal Year 2023/2024
Assessment
Per Unit	
Total Fiscal Year 2024/2025
Assessment
Per Unit	
Total Fiscal Year 2025/2026
Assessment
Per Unit	
	
Thomas 167 * Multi
Family (3 BDR)	Admin / Maint Debt
Sub-Total	$	94.23
$	527.97
$	622.20	$	155.00
$	513.65
$	668.65		$	252.24
$	541.37
$	793.61	$	298.07
$	544.66
$	842.73	$	395.58
 $	535.25 
$	930.83	
			
Thomas 167 *	Admin / Maint	$	94.17	$	154.22		$	251.44	$	297.32  $	394.83	
Multi	Debt	$	488.80	$	474.48		$	502.20	$	505.49  $	496.08 	
Family (2 BDR)	Sub-Total	$	582.97	$	628.70		$	753.64	
$	802.81  $	890.91	
			
Thomas 167 *	Admin / Maint	$	112.20	$	406.06		$	507.61	$	536.14  $	633.65	
Commercial	Debt	$	13,022.53	$	13,008.21		$	13,035.93	$	13,039.22  $	13,029.81 	
	Sub-Total	$	13,134.73	$	13,414.27		$	13,543.54	
$	13,575.36  $	13,663.46	

Undeveloped and/or Unassigned Land Assessment History	

Product Type		
Total Fiscal Year 2021/2022
Assessment
Per Unit	
Total Fiscal Year 2022/2023
Assessment
Per Unit	
Total Fiscal Year 2023/2024
Assessment
Per Unit	
Total Fiscal Year 2024/2025
Assessment
Per Unit	
Total Fiscal Year 2025/2026
Assessment
Per Unit	
	
Land Inside U1	Admin / Maint	$	93.70	$	147.59	$	244.70	$	291.04	$	388.55	
Boundary	Debt	$	159.06	$	144.74	$	172.46	$	175.75	 $	166.34 	
Per 1/2 Acre or Less	Sub-Total	$	252.76	$	292.33	$	417.16	$	466.79	$	554.89	
					
Land Outside U1	Admin / Maint	$	15.84	$	14.84	$	12.45	$	20.27  $	38.02	
Boundary	Debt	$	-	$	-	$	-	$	-	 $	- 	
Per 1/2 Acre or Less	Sub-Total	$	15.84	$	14.84	$	12.45	
$	20.27  $	38.02	

 Debt Assessment Methodology - Unit 1	

Exhibit D of WVID Unit 1 Engineers Report

Column 1	Column 2	Column 3	Column 4	Column 5	Column 6	

Owner of Property	
Description of Property	Assessable Half- Acre or Less Portions	Amount of Determined Benefits	Amount of Determined Damages	Number of Acres to be Taken of Right- of-Way, ect	
						
Fourth Quarter Properties, XXXII, LLC	Exhibit D-1 of WVID Unit 1 Engineers
Report	

12,101	

$	36,816,162.00	

$0	

0	

DiVosta and Company, Inc	Exhibit D-2 of WVID Unit 1 Engineers
Report	

1,200	

$	3,650,887.89	

$0	

0	

Divosta Homes, LP	Exhibit D-3 of WVID Unit 1 Engineers
Report	

962	

$	2,926,795.13	

$0	

0	

Gran Paradiso I, LLC	Exhibit D-4 of WVID Unit 1 Engineers
Report	

1,432	

$	4,356,726.22	

$0	

0	

Gran Paradiso II, LLC	Exhibit D-5 of WVID Unit 1 Engineers
Report	

621	

$	1,889,334.48	

$0	

0	

Lee Weatherington Development, Inc.	Exhibit D-6 of WVID Unit 1 Engineers
Report	

84	

$	255,562.15	

$0	

0	

*
Amount of Benefits per Assessable Half- Acre or Less	

$	3,042.41	

$	3,042.41	

$	3,042.41	

$	3,042.41	

$	3,042.41	

$	3,042.41	

$	3,042.41

Total		

16,400	

$ 49,895,467.87	

$	-	

0	

*

* Note: These Columns / Rows are not a part of Exhibit D. These columns / Rows show a completely equal benefit per assessable 1/2 acre or less.

A-1

 Debt Assessment Methodology - Unit 2	

Combined Annual Assessments After Issuance of Bonds

Property	

Units	

Original Number of Units in Area 1	

Number of Units True- up or Paid Off (a)	

Number of Units in Area 1 Par	
Total Maximum Annual Assessment per Unit*	

Total Maximum Annual Assessment*	

Par Per Unit	

Total Par Per Category	

2019 A-1 (Performing)	
		
Island Walk							
Single Family Residents	DU	1,799	3	1,796	$379.89	$682,282.44	$3,830.73	$6,879,991.08	
Multi Family 3BDR or larger	DU	70	0	70	$378.22	$26,475.40	$3,813.87	$266,970.90	
Multi Family 2BDR or smaller	DU	0	0	0	$0.00	$0.00	$0.00	$0.00	
Assessable Commercial/Office	AC	0	0	0	$0.00	$0.00	$0.00	$0.00	
Total Island Walk				$708,757.84		$7,146,961.98	
Grand Paradiso							
Single Family Residents	DU	1,439	8	1,431	$424.10	$606,887.10	$4,276.51	$6,119,685.81	
Multi Family 3BDR or larger	DU	280	0	280	$361.34	$101,175.20	$3,643.65	$1,020,222.00	
Multi Family 2BDR or smaller	DU	280	2	278	$322.17	$89,563.26	$3,248.67	$903,130.26	
Assessable Commercial/Office	AC	0	0	0	$0.00	$0.00	$0.00	$0.00	
Total Grand Paradiso				$797,625.56		$8,043,038.07	
			2019 A-2 (Non Performing)				

Town Center*									
Single Family Residents	DU	0	0	0	$235.00	$0.00	$0.00	$0.00	
Multi Family 3BDR or larger	DU	76	0	76	$368.91	$28,037.16	$3,744.72	$284,598.86	
Multi Family 2BDR or smaller	DU	140	0	140	$329.74	$46,163.60	$3,347.12	$468,596.24	
Assessable Commercial/Office	AC	92.49	0	92.49	$12,863.47	$1,189,742.35	$130,574.17	$12,076,804.91	
Total Town Center*						$1,263,943.11		$12,830,000.00	

GRAND TOTAL				
$2,770,326.51		
$28,020,000.05	
Notes:
* This property is no longer reffered to as the "Town Center" . This property is curretley reffered to as the "Thomas 167" area.

A-2

 Debt Assessment Methodology - Unit 3	

Table 2	

Product Type	

Number of Units	Total Maximum Annual Assessment per Unit *	Total Maximum Annual Assessment per Product Type	
35'	179	$490	$87,710	
Town	420	$490	$205,800	
Coach	116	$590	$68,440	
45'	59	$590	$34,810	
52'	513	$690	$353,970	
62'	131	$790	$103,490	
65'	79	$790	$62,410	
70'	56	$790	$44,240	
75'	252	$890	$224,280	
80'	65	$890	$57,850	
Totals	1870		$1,243,000	
* Does not include county fees and discounts.

The Bonds currently has a maximum annual debt service requirement of
$1,274,100. The maximum annual debt service shown in Table 2 to be derived from the revised plan proposed by Lennar, together with a maximum annual assessment amount of $29,543 derived from the twenty-six (26) existing residential units, is sufficient to retire the outstanding debt as shown in Table 3.

Table 3	
Revised Methodology Maximum Annual Assessment	$1,243,000
Pre Lennar Annual Assessment*	$34,343	
Total Maximum Annual Assessment	$1,277,343	

A-3

 Debt Assessment Methodology - Unit 4	

RENAISSANCE SUBDIVISION	

Product Type	
Number of Units	
Net M.A.D.S. Assessment Per Unit After Contribution	Gross M.A.D.S. Assessment Per Unit After Contribution*	Total Net M.A.D.S. Assessment Per Product Type After Contribution*	Total Gross M.A.D.S. Assessment Per Product Type After Contribution*	
35' Villas	224	$	637	$	678	$	142,766	$	151,879	
50' SF	273	$	939	$	999	$	256,347	$	272,710	
60' SF	193	$	1,140	$	1,213	$	220,039	$	234,084	
Totals	690			$	619,153	$	658,673	

OASIS SUBDIVISION	

Product Type	

Number of Units	
Net M.A.D.S. Assessment Per Unit After Contribution	Gross M.A.D.S. Assessment Per Unit After Contribution*	Total Net M.A.D.S. Assessment Per Product Type After Contribution*	Total Gross M.A.D.S. Assessment Per Product Type After Contribution*	
60' SF	92	$	780	$	830	$	71,769	$	76,350	
70' SF	44	$	921	$	980	$	40,533	$	43,120	
Totals	136			$	112,302	$	119,470	
Note: Oasis is introducing a 50' catagorey in Phase II of contruction. The methodology will be updated in the future to reflect this. For now, based on the fact that all other 50' lots in Unit 4 are 1 ERU, and based on the calculated amount of 1 ERU for the 60' and 70', Unit 4 Debt for an Oasis 50' will be $650.08 NET and $691.58 GROSS

PRESERVE SUBDIVISION	

Product Type	
Number of Units	
Net M.A.D.S. Assessment Per Unit After Contribution	Gross M.A.D.S. Assessment Per Unit After Contribution*	Total Net M.A.D.S. Assessment Per Product Type After Contribution*	Total Gross M.A.D.S. Assessment Per Product Type After Contribution*	
33' Villas	90	$	399	$	425	$	35,922	$	38,215	
50' SF	110	$	639	$	680	$	70,290	$	74,777	
Totals	200			$	106,212	$	112,991	

TOTAL PROJECT	

Product Type	

Number of Units	
Net M.A.D.S. Assessment Per Unit After Contribution	Gross M.A.D.S. Assessment Per Unit After Contribution*	Total Net M.A.D.S. Assessment Per Product Type After Contribution*	Total Gross M.A.D.S. Assessment Per Product Type After Contribution*	
33' Villas	90	$	399	$	425	$	35,922	$	38,215	
35' Villas	224	$	637	$	678	$	142,766	$	151,879	
50' SF	110	$	639	$	680	$	70,290	$	74,777	
50' SF	273	$	939	$	999	$	256,347	$	272,710	
60' SF	193	$	1,140	$	1,213	$	220,039	$	234,084	
60' SF	92	$	780	$	830	$	71,769	$	76,350	
70' SF	44	$	921	$	980	$	40,533	$	43,120	
Totals	1026			$	837,666	$	891,134	

M.A.D.S. = Maximum Annual Debt Service

*Grossed up includes 1% collection fee of County Tax Collector, 1% service fee of County Property Appraiser and 4% for early payment of taxes.

A-4

 Debt Assessment Methodology - Unit 7	

Unit 7 Master Bond	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
50' SF	1,897	1.00	1,897	$	830	$	830.00	$	1,574,510	
74' SF	77	1.48	114	$	830	$	1,228.40	$	94,587	
Coach	216	0.75	162	$	830	$	622.50	$	134,460	
2-Story	296	0.55	163	$	830	$	456.50	$	135,124	
4-Story	390	0.50	195	$	830	$	415.00	$	161,850	
							
Totals	2,876	.	2,531			$	2,100,531	

Unit 7 Village B	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
50' SF	111	1.00	111	$	830	$	830	$	92,130	
							
Totals	111	.	111			$	92,130	

Unit 7 Village F1 & F5	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
F1 - 37' SF	102	0.75	76.50	$	830	$	622.50	$	63,495.00	
F1 - 50' SF	92	1.00	92.00	$	830	$	830.00	$	76,360.00	
F1 - 60' SF	76	1.20	91.20	$	830	$	996.00	$	75,696.00	
							
F5 - Duplex/Paired Villa	158	0.60	94.80	$	830	$	498.00	$	78,684.00	
F5 - 40' SF	115	0.80	92.00	$	830	$	664.00	$	76,360.00	
F5 - 50' SF	125	1.00	125.00	$	830	$	830.00	$	103,750.00	
							
Totals	668	.	571.50			474,345.00	

Unit 7 Village F3 & G-1B	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
F3 - 50' SF	97	1.00	97.00	$	830	$	829.60	$	80,471.20	
F3 - 60' SF	109	1.20	130.80	$	830	$	995.52	$	108,511.68	
							
G-1B - Paired Villa	30	0.60	18.00	$	830	$	497.76	$	14,932.80	
G-1B - 40' SF	41	0.80	32.80	$	830	$	663.68	$	27,210.88	
G-1B - 50' SF	175	1.00	175.00	$	830	$	829.60	$	145,180.00	
							
Totals	452	.	453.60			376,306.56	

*Grossed up includes 1% collection fee of County Tax Collector, 1% service fee of County Property Appraiser and 4% for early payment of taxes.

A-5

Debt Assessment Methodology - Unit 8

Unit 8 Master Bond	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
50' SF	250	1.00	250.00	$	697.38	$	697.38	$	174,345.00	
75' SF	140	1.26	175.79	$	697.38	$	875.66	$	122,592.40	
Coach	268	0.88	235.76	$	697.38	$	613.49	$	164,415.32	
2-Story	268	0.75	201.50	$	697.38	$	524.34	$	140,523.12	
4-Story	390	0.62	243.38	$	697.38	$	435.20	$	169,728.00	
							
Sub Totals	1,316	.	1,106.43			771,603.84	
							
Golf Course (Acres)	128	0.15	19.20	$	697.38	$	-	$	-	
							
Totals	1,444	.	1,125.63			$	-	

Unit 8 Neighborhood Bond	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
52' SF	259	1.00	259.00	$	1,052.31	$	1,052.31	$	272,548.29	
75' SF	166	1.26	208.44	$	1,052.31	$	1,321.32	$	219,339.12	
Coach	300	0.88	263.91	$	1,052.31	$	925.72	$	277,716.00	
2-Story	228	0.75	171.43	$	1,052.31	$	791.21	$	180,395.88	
4-Story	420	0.62	262.10	$	1,052.31	$	656.70	$	275,814.00	
							
Sub Totals	1,373	.	1,164.88			1,225,813.29	
							
Golf Course (Acres)	128	0.15	19.20	$	1,052.31	$	-	$	-	
							
Totals	1,501	.	1,184.08			$	-	

*Grossed up includes 1% collection fee of County Tax Collector, 1% service fee of County Property Appraiser and 4% for early payment of taxes.

A-6

 Debt Assessment Methodology - Unit 9	

Unit 9 Master Bond	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
50' SF	228	1.00	228.00	$	1,755	$	1,755	$	400,042	
62' SF	97	1.24	120.28	$	1,755	$	2,176	$	211,040	
75' SF	81	1.50	121.50	$	1,755	$	2,632	$	213,181	
85' SF	63	1.70	107.10	$	1,755	$	2,983	$	187,915	
Coach	264	0.50	132.00	$	1,755	$	877	$	231,605	
							
Totals	733	.	708.88			1,243,782	

*Grossed up includes 1% collection fee of County Tax Collector, 1% service fee of County Property Appraiser and 4% for early payment of taxes.

A-7

 Debt Assessment Methodology - Unit 10	

Unit 10 Master Bond	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
Coach	132	0.500	66.00	$	2,269	$	1,135	$	149,757	
Townhomes	37	0.600	22.20	$	2,269	$	1,361	$	50,373	
50' SF	88	1.000	88.00	$	2,269	$	2,269	$	199,676	
65' SF	238	1.300	309.40	$	2,269	$	2,950	$	702,041	
65' SF BD	49	1.213	59.44	$	2,269	$	2,752	$	134,865	
75' SF	45	1.500	67.50	$	2,269	$	3,404	$	153,160	
							
Totals	589	.	612.54			1,389,871	

*Grossed up includes 1% collection fee of County Tax Collector, 1% service fee of County Property Appraiser and 4% for early payment of taxes.

A-8

 Debt Assessment Methodology - Unit 11	

Unit 10 Master Bond	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
Villa	170	0.750	127.50	$	-	$	-	$	-	
45' SF	172	0.900	154.80	$	-	$	-	$	-	
52' SF	72	1.040	74.88	$	-	$	-	$	-	
57' SF	280	1.140	319.20	$	-	$	-	$	-	
72' SF	131	1.440	188.64	$	-	$	-	$	-	

Totals	825	.	865.02			0	

*Grossed up includes 1% collection fee of County Tax Collector, 1% service fee of County Property Appraiser and 4% for early payment of taxes.

A-9

Debt Assessment Methodology - Unit 12

Unit 10 Master Bond	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
Bexley - Townhome 20'	40	0.400	16.00	$	2,073	$	829	$	33,170	
Bexley - Cottage 35'	35	0.700	24.50	$	2,073	$	1,451	$	50,792	
Bexley - SF 55'	55	1.100	60.50	$	2,073	$	2,280	$	125,424	
Bexley - SF 60	55	1.200	66.00	$	2,073	$	2,488	$	136,827	
Oakbend - SF 50'	92	1.000	92.00	$	2,073	$	2,073	$	190,728	
Oakbend - SF 60'	89	1.200	106.80	$	2,073	$	2,488	$	221,411	
							
Totals	366	.	365.80			758,351	

*Grossed up includes 1% collection fee of County Tax Collector, 1% service fee of County Property Appraiser and 4% for early payment of taxes.

A-10

West Villages Improvement District
Unit 6 - Master Irrigation Utility

Proposed Budget For Fiscal Year 2025/2026
October 1, 2025 - September 30, 2026

WEST VILLAGES IMPROVEMENT DISTRICT - UNIT 6 MASTER IRRIGATION UTILITY BUDGET
FISCAL YEAR 2024/2025

REVENUES	FISCAL YEAR 2023/2024 ACTUAL	FISCAL YEAR 2024/2025 BUDGET	FISCAL YEAR 2025/2026 BUDGET	

COMMENTS	

Well Availability Charge	
$	341,287.01	
$	349,127.00	
$	465,000.00	
Excludes Gran Paradiso ERUs	

Base Charge	
$	136,698.13	
$	196,750.00	
$	265,000.00	
Excludes Gran Paradiso ERUs	

Water Usage	
$	728,110.72	
$	935,704.00	
$	1,260,000.00	
Increases due to additional Units	

Interest / Other Income	
$	266,915.53	
$	-	
$	241,500.00	
Unit 1 & 3 Irrigation Common Area	

Special Assessment (1)	
$	492,026.50	
$	404,255.00	
$	670,213.00	
Special Assessment for Gran Paradiso HOA Irrigation Lawsuit	

Total Revenues	
$	1,965,037.89	
$	1,856,708.30	
$	2,901,713.00		

Developer Subsidy for Capital / Operating	
$	-	
$	454,296.00	
$	1,035,000.00		

Total Funds Available	
$	1,965,037.89	
$	2,374,584.30	
$	3,936,713.00		

EXPENDITURES					

Engineering	
$	242,731.15	
$	100,000.00	
$	150,000.00		

Professional Services	
$	-	
$	100,000.00	
$	150,000.00	
FDEP Reporting, WUP Management etc.	

Engineering - Extraordinary	
$	27,400.00	
$	25,000.00	
$	25,000.00		

Management	
$	40,000.00	
$	80,000.00	
$	120,000.00		

Operations Administration	
$	148,000.00	
$	210,000.00	
$	240,000.00	
Anticipated additional staff member	

Legal	
$	1,899.00	
$	10,000.00	
$	10,000.00		

Legal - Extraordinary Cost (GP Lawsuit)	
$	291,851.18	
$	350,000.00	
$	600,000.00	Gran Paradiso Irrigation Lawsuit 2025/2026- Anticipated Expenses	

Audit	
$	2,908.80	
$	5,000.00	
$	5,000.00		

Miscellaneous	
$	32,584.44	
$	15,000.00	
$	25,000.00		

Misc - Extraordinary Cost (GP Lawsuit)	
$	19,904.88	
$	30,000.00	
$	30,000.00	Gran Paradiso Irrigation Lawsuit 2025/2026 Anticipated Expenses	

Utility System - Repairs & Maintenance	
$	373,479.42	
$	240,000.00	
$	475,000.00	
Annual Hoover Pump Maintenance $71,482 (2024/2025)	

Electricity	
$	148,754.26	
$	175,000.00	
$	230,000.00	
Additional pump stations for Village D, Village K/G Pumps	

Water (Purchase Reclaimed Water)	
$	102,880.70	
$	125,000.00	
$	125,000.00		

Fuel & Oil	
$	-	
$	20,000.00	
$	20,000.00	
Generators, if needed at well 83	

Well Availability Payment	
$	-	
$	349,127.00	
$	465,000.00		

Base Charge Payment	
$	-	
$	196,750.00	
$	265,000.00	
Money tranfered to capital recovery account	

Infrastructure Improvements	
$	179,482.73	
$	250,000.00	
$	900,000.00	
New Wells 88, 89, 90	

PIL Extraordinary Erosion	
$	-	
$	35,000.00	
$	35,000.00		

Insurance	
$	-	
$	-	
$	26,500.00	
New line item 25/26	

Total Expenditures	
$	1,611,876.56	
$	2,320,329.30	
$	3,896,500.00		

County Appraiser & Tax Collector Fee	
$	-	
$	(8,085.00)	
$	(13,404.00)	
2% County Collection Fee	

Discounts for Early Payments	
$	-	
$	(16,170.00)	
$	(26,809.00)	
4% Early Payment to County Discount	

Excess / (Shortfall)	
$	353,161.33	
$	-	
$	-		

(1) Estimated 2025/2026 Assessable Entities = 3,929	Per Unit Gross Special Assessment Rate = $170.58

May 22, 2025

Stantec Consulting Services Inc. 6900 Professional Parkway East Sarasota FL 34240-8414
Tel: (941) 907-6900
Fax: (941) 907-6910

Via: E-Mail (wcrosley@sdsinc.org )

West Villages Improvement District c/o Special District Services, Inc.

Attn:	Mr. William Crosley
District Manager, Special District Services
Reference:  Work Authorization No. 	
Manasota Beach Road West – Design, Permitting, and Construction Phase Services

Dear Mr. Crosley:
This request for work authorization is for the design, permitting, and construction phase services for the western portion of the Manasota Beach Road (MBR) which extends from its current location near the entrance of Palmera to the western boundary of the West Village Improvement District (WVID) just south of the Islandwalk community. The MBR West roadway project is approximately 5,500 linear feet in length (4,800 LF on WVID, 700 LF on Wellen Park). The scope of services is as described below.
Should you have any questions regarding this matter, please contact our office.

Sincerely,
Stantec Consulting Services, Inc.

obert A. En el, P.E. Senior Principal

Digitally signed by Kristopher A

Date: 2025.05.22

Kristopher A Wilhoit Wilhoit
16:37:45-04'00'

Robert A. Engel, P.E.

Kristopher A. Wilhoit, P.E. Senior Vice President
Tel: (941) 907-6900	Tel: (941) 907-6900
E-Mail: kris.wilhoit@stantec.com	E-Mail: rob.engel@stantec.com

Enclosures:

WA 	 to General Provisions Attached to Agreement for Services Between Owner and Engineer Dated May 26, 2015
Page 2 of 7

Work Authorization No. 	
Manasota Beach Road West –
Design, Permitting, and Construction Phase Services
Further Description of Basic Engineering Services and Related Matters:
This is a Work Authorization attached to and made a part of the General Provisions attached to Agreement made on May 26, 2015, between The West Villages Improvement District and Stantec Consulting Services Inc. (Engineer), providing for professional services. The Basic Services of Engineer as described in Section 1 of said General Provisions are amended or supplemented as indicated below.

Engineer shall:

Task 210 – Research and Data Collection
Stantec will collect pertinent topographic data, site data, and other materials related to the project from CLIENT and other available sources as described below. Stantec will review and use the information as necessary for design and permitting from the following:

Existing permits
As-built/ permit plan information of adjacent public and private development
Existing topographic information
Existing jurisdictional wetland information (SWFWMD)

Task 220 – Agency Coordination and Meetings
Stantec will meet with the governmental agencies identified below to obtain specific guidelines and criteria for the evaluation and development of the project. These meetings are to be coordinated with CLIENT and will include the following agencies:
City of North Port (CONP)
Stantec will meet with CONP staff to discuss design criteria for development of the project. Stantec will schedule and attend a pre-application meeting with the CONP to discuss permitting requirements.
Southwest Florida Water Management District (SWFWMD)
Stantec will meet with SWFWMD staff in Sarasota to discuss guidelines for development of the project and the criteria for permitting within the Environmental Resource Permit (ERP) application process.

Public Utilities (Water Wastewater)
Stantec will utilize the Master Village Utility Plan approved by CONP Utilities for the needs of utilities within the corridor, to be incorporated into the design.

Private Utility Companies
Stantec will assist the CLIENT with the coordination of the improvements with the private utility companies to review locations of existing facilities and the relocation.

WA 	 to General Provisions Attached to Agreement for Services Between Owner and Engineer Dated May 26, 2015
Page 3 of 7

SURVEY RELATED SERVICES
Task 310 – Tree and Topographic Survey Information
Provide a topographic survey and tree locations of the proposed 6,200± linear feet of Preto Boulevard improvements as needed. Topographic locations will include cross-sections at 150’ intervals along the proposed right-of-way including landscape buffers, at ditch crossings with potential impact and miscellaneous items as needed to prepare the design construction plans. Also included will be a detailed intersection Survey of Manasota Beach Road and existing Preto Boulevard. Existing trees will be located within the proposed right-of-way (or adjacent to the proposed right-of-way) for permitting. Tree locations will be performed primarily with a Trimble ProXR GPS unit with sub-meter accuracy. Areas requiring greater accuracy will by surveyed conventionally with a Trimble total station.

Topographic and tree locations will be processed in AutoCAD and provided to engineering for evaluation and design. A signed and sealed tree survey will be prepared in support of the City of North Port Land Clearing Permit

Task 320 – Sketch and Descriptions for Easement and Miscellaneous Survey Services
Sketch and Descriptions may be prepared during the design process, as requested, for easement areas outside of the right-of-way and for right-of-way dedication tracts as required. These will be done as exhibits to legal documents for recording of the easements. Four signed and sealed prints of each will be provided to the CLIENT. Tis task may also include other requested survey information during the design and permitting process.
ENGINEERING DESIGN AND PREPARATION OF CONSTRUCTION PLAN SERVICES
Task 410 - Roadway Design Requirements / Layout
Geometric design criteria.
Access Management
Intersection designs (Island Walk driveway connection, FPL access)
	Through Lane Accommodations
	Turn Lane Accommodations
Lane Width (through lanes and auxiliary lanes)
Design Speed/Posted Speed
Roadway cross sections.
	Right-of-way and easement consideration
	Closed drainage
Lighting Requirements
Prepare a CAD alignment for Preto Boulevard for approximately 6000 feet including the full access and right-in right-out access points as determined by the client to the adjacent properties. This alignment shall include the stormwater areas to serve the project.

Task 420 - Stormwater Design
Stantec will utilize the Existing Conditions Model (ECM) utilized as part of the Village I permit approvals by the City of North Port (CONP) and the Southwest Florida Water Management District (SWFWMD). This model will be utilized to create the Revised Existing Conditions Model (RECM) and will be the basis of our approvals to demonstrate compliance with the CONP and SWFWMD design criteria. Upon completion of the RECM a Post Conditions Model (PCM)

WA 	 to General Provisions Attached to Agreement for Services Between Owner and Engineer Dated May 26, 2015
Page 4 of 7

will be prepared. Both the, RECM and the PCM will be submitted to the CONP and SWFWMD with the 90% review application and plans to assist with an expedited the review.
In addition to the Overall Modelling required for the improvements, we will also be required to demonstrate compliance of the facilities within the right-of-way such as: Cross Drains, Swale calculations and/or analysis, and Internal Pipe calculations and/or analysis. These analyses will be submitted during the 100% Review Submittal.
Task 430 - Traffic Analysis Support
Stantec will meet with the CONP, if necessary, to discuss the comments and provide the appropriate supporting Traffic Analysis documentation. One round of comments, if required, from the CONP and resubmittal of the final analysis is assumed in this task. If necessary, this effort includes a meeting with CONP Staff to clarify any outstanding issues.

Task 440 – Preparation of Construction Plans
Stantec will prepare site and development/construction plans as one concurrent set of drawings for a single phase of construction. Construction plans will include paving and grading, drainage system, utilities (water wastewater, irrigation) intersection improvements, pavement markings, landscaping, street lighting(provided by others). Design of the drainage system will include the roadway internal piping system, the by-pass swale systems, and any new stormwater detention areas. Plans will be reviewed with Client at 90%, and 100% design stages. Plans will be prepared in accordance with the following standards:
City of North Port Development Code
The Manual of Uniform Minimum Standards for Design, Construction and Maintenance for Streets and Highways, State of Florida, latest edition
The Florida Department of Transportation FDOT 2025-26 Standard Plans for Road Construction manual.
The Florida Department of Transportation FDOT Design Manual 2025(FDM)
The Florida Department of Transportation Intersection Design Guide, latest edition Anticipated plan sheets and submittal stages:
PLAN SHEETS	# SHEET
(original)	PLAN PHASE	
		90%	100%	
Cover Sheet	1	C	F	
Plan Set Legend (Key Sheet)	1	C	F	
Drainage Map (1” = 200’)	1	C	F	
Typical Sections	2	C	F	
General Notes	4	P	F	
Project Layout (1” = 200’)	1	C	F	
Project Control Sheet	0	C	F	
Mainline Roadway Plan-Profile (1” = 20’)	12	C	F	
Mainline X-Sections (100’ spacing)	16	P	F	
Pond Plan Sheets and Details	4	C	F	
Drainage Structure Details	5	C	F	
Driveway Profiles / Intersection Details	0	P	F	
Miscellaneous Details	5	P	F	
Signing and Marking Plans (1” = 40’)	6	C	F	

WA 	 to General Provisions Attached to Agreement for Services Between Owner and Engineer Dated May 26, 2015
Page 5 of 7

Tree Disposition Plan	2	C	F	
Best Management Plan (1” = 40’)	7	C	F	
Landscape Irrigation Plan	6	C	F	
Street Lighting Plans (by Others)	6	P	F	
TOTAL	71			
P – Preliminary	C – Complete	F - Final	

Task 510 – Regulatory Agency Submittal/Permitting
Stantec will prepare and submit, on behalf of CLIENT, drawings, calculations, and complete permit applications to the following regulatory agencies:
SWFWMD – General ERP for Manasota Beach Road Improvements
CONP – Applications for Roadway Improvements
Stantec will provide responses to requests for additional information from the regulatory agencies during the permitting process.
Task 610 – Bid Documents
Stantec will provide technical specifications, supplemental technical specifications, quantity take-off figures, cut-and-fill analysis, and a bid schedule for the project. One quantity take- off and opinion of probable cost will be provided based on the completed final construction plans. The primary objective of the bid phase is to finalize all contract documents and prepare the bid package. Contract forms/documents to be provided by Client.
Task 6 Deliverables:

Bid set Construction Phase Plans
Pay Items and quantity take-off
ENHANCED LANDSCAPE AND IRRIGATION CONSTRUCTION PLANS

Task 710 – Landscape Architecture Schematic Design
Stantec will coordinate with the CLIENT to develop concepts and finalize the elements of the proposed design including plant palette. This task will include the preparation of plans, cross- sections, character images and/or 3D graphics which will identify the look and feel of the landscape and hardscape features.

Task 720 – Enhanced Landscape Planting and Irrigation
Plans will be prepared in a two-step process to allow for CLIENT review and approval. The plans will be based upon CLIENT provided construction budget and direction while compliant with CONP landscape guidelines. The CLIENT and CONP shall provide review comments at the 80% stage, which will be incorporated into the 100% plans.
Based upon the CLIENT approved concepts from Task 7.1 above, construction level planting plans and details which depict the location, species and quantity of the proposed landscape material shall be prepared. Upon CLIENT review and comment on the 90% Planting Plan, the Irrigation Plans will be prepared which will depict head layout, valve configuration, lateral sizing, and locations. The source is assumed to be a connection to the existing WVID irrigation main line.

WA 	 to General Provisions Attached to Agreement for Services Between Owner and Engineer Dated May 26, 2015
Page 6 of 7

CONSTRUCTION ADMINISTRATIVE SERVICES
Task 810 – Pre-Construction Related Services
Provide pre-construction phase services including:
Prepare Engineer’s Opinion of Probable Cost based upon completed construction plans.
Prepare Performance and Defect Security Bonds Estimates (one time).
Shop drawing review.

Task 820 – Construction Related Services
This task includes attending bi-weekly construction meetings with the contractor and Client; periodic site visits as requested or required by the Client/ contractor; or other related services not defined in the scope above during the duration of construction (assuming a seven-month period).

Task 830 – Certification Services
Review test reports and record drawings one time. Attend two (2) walkthroughs for the City of North Port, one at substantial completion and one at final completion. Prepare and submit certification packages to City of North Port and SWFWMD. The Client will provide testing results for the stormwater infrastructure (compaction test results), for the roadway and curb (subbase densities and LBR, base densities and LBR, and paving), and the utilities (compaction test, pressure tests, TV-tests, as required by jurisdictions) that are signed and sealed by a Florida Licensed Professional Engineer. The Client will also provide utility and grading/ drainage record drawings meeting the requirements of the City of North Port and the Southwest Florida Water Management District that are signed and sealed by a Florida registered Professional Surveyor and Mapper.

Task 910 – Client /Team Meetings and Coordination / Miscellaneous Services
Stantec will coordinate with the CLIENT, CLIENT's attorney and other technical consultants, as necessary, for information required for the Concurrent Commercial Site and Development Plan and Construction Plan preparation, on technical issues and application submittals as requested by the Applicant. This task includes meetings with the CLIENT and the other CLIENT’s consultants.

Miscellaneous Services to address design items not anticipated at time of proposal. Contingency items to be authorized by Client prior to use.

Task 950 – Project Expenses
Expenses and/or labor costs for copying and transmittal of electronic files, blueprinting, reproduction services, color graphics, local deliveries, and overnight express delivery services shall be payable under this task.

WA 	 to General Provisions Attached to Agreement for Services Between Owner and Engineer Dated May 26, 2015
Page 7 of 8

Fee Summary:

TASK	ITEM	FEE TYPE	FEE AMOUNT	
Design, Permit and Bid	
210	Research and Data Collection	Fixed	$	3,500	
220	Agency Coordination and Pre-App Meetings	Fixed	$	7,500	
Survey Related Services	
310	Topographic & Tree Data Collection	Fixed	$ 49,000	
320	Sketch & Descriptions	T/M/E*	(Est.) $ 15,000	
Engineering Design Services	
410	Roadway Design Layout	Fixed	$ 20,000	
420	Stormwater Design	Fixed	$ 50,000	
430	Traffic Analysis Support	T/M/E*	(Est.) $	6,000	
440	Construction Plans	Fixed	$ 180,000	
510	Regulatory Agency Approval	T/M/E*	(Est.) $ 50,000	
610	Bid Documents	Fixed	$ 10,000	
Enhanced Landscape And Irrigation Construction Plans	
710	Schematic Design	Fixed	$	3,000	
720	Enhanced Planting & Irrigation Design	Fixed	$ 52,500	
Construction Administration Services	
810	Pre-Construction Related Services	Fixed	$ 15,000	
820	Construction Related Services	T/M/E*	(Est.) $ 50,000	
830	Certification Services	Fixed	$ 10,000	
910	Client/Team Meetings Coordination	T/M/E*	(Est.) $ 25,000	
950	Reimbursable Expenses	T/M/E*	(Est.) $	1,000	
TOTAL: Design, Permit, Bid, and Construction	$547,500	
*  Time and Material (T/M) estimates not to be exceeded without CLIENT authorization.

Accepted this 	 day of 	, 2025.

Mr. William Crosley
District Manager, Special District Services West Villages Improvement District
c/o Special District Services, Inc.

SCHEDULE OF FEES
Effective January 1, 2025

Staff Level	Rate	
Level 3	$122.00	
Level 4	$133.00	
Level 5	$152.00	
Level 6	$156.00	
Level 7	$167.00	
Level 8	$177.00	
Level 9	$183.00	
Level 10	$190.00	
Level 11	$206.00	
Level 12	$217.00	
Level 13	$228.00	
Level 14	$240.00	
Level 15	$254.00	
Level 16	$280.00	
Level 17	$290.00	
Level 18	$296.00	
Level 19	$308.00	
Level 20	$319.00	
Level 21	$338.00	
1 Person Field Crew	$150.00	
2 Person Field Crew	$208.00	
3 Person Field Crew	$265.00	
4 Person Field Crew	$327.00	

Unit billings, such as printing and survey materials, will be billed at standard rates. All other out- of-pocket expenses will be billed at cost +10%.

r:\2156_resources\reference_stantec\schedule-of-fees_2025\2025-schedule-of-fees.docx

DEVELOPER FUNDING AGREEMENT FOR THE MANASOTA BEACH WEST PROJECT

This Developer Funding Agreement (the “Agreement”) is made and entered into this 18th day of June 2025, by and between:

WEST VILLAGES IMPROVEMENT DISTRICT, a local unit of special- purpose government located in the City of North Port, Florida and unincorporated Sarasota County, Florida (the “District”); and

MANASOTA BEACH RANCHLANDS, LLLP, a Florida limited liability limited partnership and a landowner of certain real property located within the District with a mailing address of 4901 Vineland Road, Suite 450 Orlando, Florida 32811 (the “Developer”).

RECITALS

WHEREAS, the District is a local unit of special-purpose government created and existing pursuant to Chapter 2004-456, Laws of Florida, as amended for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and

WHEREAS, the District has a need to solicit construction, permitting, and design services (the “Services”) in connection with its Manasota Beach Road West project (the “Project”); and
WHEREAS, the expenses related to the activities required of the District with respect to the Project shall ultimately be paid from the proceeds of bonds, impact fee reimbursements, or any other legally available funds of the District (hereinafter the “District Funding”), however the District may not currently have sufficient funds available to provide for the entirety of such costs; and

WHEREAS, the Developer accordingly desires to fund the District’s costs and expenses relative to the Project in advance of the District’s ability to secure the District Funding for such purposes, and the parties accordingly desire to enter into this Agreement relative to same;

NOW, THEREFORE, based upon good and valuable consideration and the mutual covenants of the parties, the receipt and sufficiency of which are hereby acknowledged, the parties agree as follows:

PROVISION OF FUNDS. The Developer agrees to make available to the District such monies as are reasonably necessary to proceed with the Project prior to its receipt of District Funding for such purposes. The Developer and the District acknowledge and agree that expenses related to the Project shall first be paid from District Funding, and to the extent that a deficiency exists, the funds necessary to proceed with the Project shall be provided by Developer pursuant to this Agreement.
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4926-7045-2556.1

The Developer agrees to provide to the District any such monies within fifteen (15) days of receipt of an invoice from the District requesting such funds. Such funds, and all future funds provided pursuant to this Agreement, may be supplied by check, cash, wire transfer or other form of payment deemed satisfactory in the sole discretion of the District as determined by the District Manager. The District agrees to authorize District staff, including but not limited to the District Engineer, District Manager, and District Counsel to proceed with the completion of the Project.

The Developer and the District agree that all fees, costs, or other expenses incurred by the District for the services of the District’s Engineer, Counsel, Manager, or other professionals, for the work contemplated by this Agreement shall be paid solely from the funds provided by Developer pursuant to this Agreement. Such payments shall be made in accordance with the District’s normal invoice and payment procedures. The District agrees that any funds provided by Developer pursuant to this Agreement shall be used solely for fees, costs, and expenses arising from or related to the work contemplated by this Agreement.

The District agrees to provide to Developer, on a monthly basis, copies of all invoices, requisitions, or other bills for which payment is to be made from the funds provided by Developer. The District agrees to provide to Developer, monthly, a statement from the District Manager showing funds on deposit prior to payment, payments made, and funds remaining on deposit with the District.

In the event that Developer fails to provide any such funds pursuant to this Agreement, the Developer and the District agree the portion of the Project for which funds are presently needed may be halted until such time as sufficient funds are provided by Developer to ensure payment of the costs, fees or expenses which may be incurred in the performance of such work.

TERMINATION. Developer and District agree that Developer may terminate this Agreement without cause by providing ten (10) days written notice of termination to the District. Any such termination by Developer is contingent upon Developer’s provision of sufficient funds to cover any and all fees, costs or expenses incurred by the District in connection with the work to be performed under this Agreement as of the date by when notice of termination is received. Developer and the District agree that the District may terminate this Agreement due to a failure of Developer to provide funds in accordance with Section 1 of this Agreement, by providing ten (10) days written notice of termination to Developer; provided, however, that the Developer shall be provided a reasonable opportunity to cure any such failure.

CAPITALIZATION. The parties agree that all funds provided by Developer pursuant to this Agreement may be reimbursable from proceeds of District Funding relative to the Project, and that within forty-five (45) days of receipt of the proceeds by the District obtained for such purposes, the District shall reimburse Developer in full, exclusive of interest, for these advances; provided, however, that in the event the District issues tax-exempt bonds for which it plans to repay the Developer, the District’s Bond Counsel shall first determine that any such monies are properly reimbursable from the proceeds of such bonds.
4926-7045-2556.1	2

DEFAULT. A default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of damages, injunctive relief and/or specific performance.

ENFORCEMENT OF AGREEMENT. In the event that either party is required to enforce this Agreement by court proceedings or otherwise, then the substantially prevailing party shall be entitled to recover all fees and costs incurred, including reasonable attorney’s fees, paralegal fees, expert witness fees and costs for trial, alternative dispute resolution, or appellate proceedings.

AGREEMENT. This instrument shall constitute the final and complete expression of this Agreement between the parties relating to the subject matter of this Agreement.

AMENDMENTS. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both of the parties hereto.

AUTHORIZATION. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties hereto, each party has complied with all the requirements of law, and each party has full power and authority to comply with the terms and provisions of this instrument.

NOTICES. All notices, requests, consents, and other communications hereunder (“Notices”) shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, or overnight delivery service, to the parties, as follows:

If to District:	West Villages Improvement District 2501-A Burns Road
Palm Beach Gardens, Florida 33410 Attn: District Manager
With a copy to:	Kutak Rock, LLP
107 West College Avenue Tallahassee, Florida 32301 Attn: Lindsay Whelan
If to Developer:	Manasota Beach Ranchlands, LLLP
4901 Vineland Road, Suite 450
Orlando, Florida 32811 Attn: Rick Severance Attn: Nicole Swartz

Except as otherwise provided herein, any Notice shall be deemed received only upon actual delivery at the address set forth herein.	Notices delivered after 5:00 p.m. (at the place of
4926-7045-2556.1	3

delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the parties may deliver Notice on behalf of the parties. Any party or other person to whom Notices are to be sent or copied may notify the other parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days written notice to the parties and addressees set forth herein.

THIRD PARTY BENEFICIARIES. This Agreement is solely for the benefit of the parties herein and no right or cause of action shall accrue upon or by reason hereof, to or for the benefit of any third party not a party hereto. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the parties hereto any right, remedy or claim under or by reason of this Agreement or any provisions or conditions hereof; and all of the provisions, representations, covenants, and conditions herein contained shall inure to the sole benefit of and shall be binding upon the parties hereto and their respective representatives, successors, and assigns.

ASSIGNMENT. Neither party may assign this Agreement or any monies to become due hereunder without the prior written approval of the other party.

CONTROLLING LAW; VENUE. This Agreement and the provisions contained herein shall be construed, interpreted, and controlled according to the laws of the State of Florida. Venue shall be in Sarasota County, Florida.

EFFECTIVE DATE. The Agreement shall be effective after execution by both parties hereto and shall remain in effect unless terminated by either of the parties hereto.

PUBLIC RECORDS. Developer understands and agrees that all documents of any kind provided to the District or to District Staff in connection with the work contemplated under this Agreement are public records and are treated as such in accordance with Florida law.

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IN WITNESS WHEREOF, the parties execute this Agreement to be effective the day and year first written above.

ATTEST:	WEST VILLAGES
IMPROVEMENT DISTRICT

Secretary / Assistant Secretary	Chairperson, Board of Supervisors

WITNESSES:

MANASOTA BEACH RANCHLANDS,
LLLP, a Florida limited liability limited partnership

Print Name: 	

By: Thomas Ranch Villages GP, LLC, a Delaware limited liability company

By: Thomas Ranch Manager, LLC, a Delaware limited liability company

	
By: 	
Print Name: 		Its: 	

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4926-7045-2556.1

AGREEMENT BETWEEN THE WEST VILLAGES IMPROVEMENT DISTRICT AND CROSSCREEK ENVIRONMENTAL, INC. FOR CANAL CLEANING SERVICES

This Agreement (the “Agreement”) is made and entered into this 18th day of June, 2025, (the “Effective Date”), by and between:

West Villages Improvement District, a local unit of special-purpose government established pursuant to Chapter 2004-456, Laws of Florida, as amended, and located within the City of North Port and Sarasota County, Florida, with a mailing address of 2501A Burns Road, Palm Beach Gardens, Florida 33410 (the “District”); and

Crosscreek Environmental, Inc., a Florida corporation, with a mailing address of 111 61st Street East, Palmetto, Florida 34221 (the “Contractor”, and together with the District, the “Parties”).

RECITALS

WHEREAS, the District is a local unit of special-purpose government created and existing pursuant to Chapter 2004-456, Laws of Florida, as amended (the “Act”); and

Whereas, the District was established for the purpose of planning, financing, constructing, operating and/or maintaining certain infrastructure; and
WHEREAS, the District owns, operates and maintains certain stormwater management facilities, including certain ditches and canals, within the boundary of the District (the “Facilities”); and

Whereas, the District desires to enter into an agreement with an independent contractor to provide inspection and treatment services for the control of nuisance vegetation in and around the Facilities; and

WHEREAS, the Contractor represents that it is qualified to provide such services and has agreed to provide to the District the services identified in Exhibit A, attached hereto and incorporated by reference herein (the “Services”); and
Whereas, the District and the Contractor accordingly desire to enter into this Agreement to set forth the rights, duties, and obligations of the parties relative to same; and

Whereas, the District and the Contractor warrant and agree that they have all right, power and authority to enter into and be bound by this Agreement.

Now, therefore, in consideration of the recitals, agreements, and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the Parties, the Parties agree as follows:

Section 1.	Incorporation of Recitals. The recitals so stated are true and correct and by this reference are incorporated into and form a material part of this Agreement.

Section 2.	Description of Contractor’s Services.

The Contractor shall provide professional environmental maintenance services within presently accepted professional standards and in accordance with the terms of this Agreement. The duties, obligations, and responsibilities of the Contractor are described in Exhibit A hereto. The Services shall be provided on a quarterly basis.

The Contractor agrees, as an independent contractor, to perform the Services as specified in this Agreement or any addendum executed by the Parties or in any authorized written work order by the District issued in connection with this Agreement and accepted by the Contractor. Should any work and/or services be required which are not specified in this Agreement or any addenda, but which are nevertheless necessary for the proper provision of the Services to the District, such work or services shall be fully performed by the Contractor as if described and delineated in this Agreement.

This Agreement grants to the Contractor the right to enter the lands that are subject to this Agreement, for those purposes described in this Agreement, and the Contractor hereby agrees to comply with all applicable laws, rules, and regulations.
Contractor shall perform all Services in a neat and professional manner reasonably acceptable to the District. The performance of the Services by the Contractor under this Agreement and related to this Agreement shall conform to any written instructions issued by the District. In the event the District in its sole determination, finds that the work of the Contractor is not satisfactory to the District, the District shall have the right to immediately terminate this Agreement and will only be responsible for payment of the Services satisfactorily completed and for materials actually incorporated into the Services.

The Contractor shall be solely responsible for the means, manner and methods by which its duties, obligations and responsibilities are met to the satisfaction of the District. While providing the Services, the Contractor shall assign such staff as may be required, and such staff shall be responsible for coordinating, expediting, and controlling all aspects to assure completion of the Services.

The Contractor agrees that the District shall not be liable for the payment of any work or services not included in this Section 2 unless the District, through an authorized representative of the District, authorizes the Contractor, in writing, to perform such work.

The District shall designate in writing a person to act as the District’s representative with respect to the services to be performed under this Agreement. The District’s representative shall have complete authority to transmit instructions, receive information, interpret and define the District’s policies and decisions with respect to materials, equipment, elements, and systems pertinent to the Contractor’s services.

The District hereby designates the District’s Operations Manager to act as its representative.

Upon request, the Contractor shall meet with the District’s representative to walk the property to discuss conditions, schedules, and items of concern regarding this Agreement and other items.

The Contractor shall use all due care to protect the property of the District, its residents, and landowners from damage. The Contractor agrees to repair any damage resulting from the Contractor’s activities and work within twenty-four (24) hours.

Section 3.	Compensation; Term.

As compensation for the Services described in this Agreement, the District agrees to pay the Contractor Fourteen Thousand Seven Hundred Forty-Five Dollars and Zero Cents ($14,745.00) per quarter. The term of this Agreement shall be from October 1, 2025, through September 30, 2026, unless terminated earlier by either party in accordance with the provisions of this Agreement. The Agreement shall be automatically renewed for two (2) additional one (1) year terms.
If the District should desire additional work or services, or to add additional areas to be maintained, the Contractor agrees to negotiate in good faith to undertake such additional work or services. Upon successful negotiations, the Parties shall agree in writing to an addendum, addenda, or change order to this Agreement. The Contractor shall be compensated for such agreed additional work or services based upon a payment amount acceptable to the Parties and agreed to in writing.

The District may require, as a condition precedent to making any payment to the Contractor that all subcontractors, materialmen, suppliers or laborers be paid and require evidence, in the form of Lien Releases or partial Waivers of Lien, to be submitted to the District by those subcontractors, material men, suppliers or laborers, and further require that the Contractor provide an Affidavit relating to the payment of said indebtedness. Further, the District shall have the right to require, as a condition precedent to making any payment, evidence from the Contractor, in a form satisfactory to the District, that any indebtedness of the Contractor, as to services to the District, has been paid and that the Contractor has met all of the obligations with regard to the withholding and payment of taxes, Social Security

payments,	Workmen’s	Compensation,	Unemployment	Compensation contributions, and similar payroll deductions from the wages of employees.

The Contractor shall maintain records conforming to usual accounting practices. As soon as may be practicable at the beginning of each month, the Contractor shall invoice the District for all services performed in the prior month and any other sums due to the Contractor. The District shall pay the invoice amount within forty-five
(45) days after the invoice date. The Contractor may cease performing services under this Agreement if any payment due hereunder is not paid within forty-five
(45) days of the invoice date. Each monthly invoice will include such supporting information as the District may reasonably require the Contractor to provide.

Section 4.	Insurance.

The Contractor shall maintain throughout the term of this Agreement the following insurance:

Worker’s Compensation Insurance in accordance with the laws of the State of Florida.

Commercial General Liability Insurance covering the Contractor’s legal liability for bodily injuries, with limits of not less than One Million Dollars ($1,000,000) combined single limit bodily injury and property damage liability, and covering at least the following hazards:
Independent Contractors Coverage for bodily injury and property damage in connection with any subcontractors’ operation.

Employer’s Liability Coverage with limits of at least One Million Dollars ($1,000,000) per accident or disease.

Automobile Liability Insurance for bodily injuries in limits of not less than One Million Dollars ($1,000,000) combined single limit bodily injury and for property damage, providing coverage for any accident arising out of or resulting from the operation, maintenance, or use by the Contractor of any owned, non-owned, or hired automobiles, trailers, or other equipment required to be licensed.

Herbicide and Pesticide Applicators Coverage of at least One Million Dollars ($1,000,000).

The District, its staff, consultants, officers, and supervisors shall be named as additional insured. The Contractor shall furnish the District with the Certificate of Insurance evidencing compliance with this requirement. No certificate shall be acceptable to the District unless it provides that any change or termination within the policy periods of the insurance coverage, as certified, shall not be effective

within thirty (30) days of prior written notice to the District. Insurance coverage shall be from a reputable insurance carrier, licensed to conduct business in the State of Florida.

If the Contractor fails to have secured and maintained the required insurance, the District has the right but not the obligation to secure such required insurance in which event the Contractor shall pay the cost for that required insurance and shall furnish, upon demand, all information that may be required in connection with the District’s obtaining the required insurance.

Section 5.	Indemnification.

The Contractor agrees to defend, indemnify, and hold harmless the District and its officers, agents, employees, successors, assigns, members, affiliates, or representatives from any and all liability, claims, actions, suits, liens, demands, costs, interest, expenses, damages, penalties, fines, judgments against the District, or loss or damage, whether monetary or otherwise, arising out of, wholly or in part by, or in connection with the Services to be performed by the Contractor, its subcontractors, its employees and agents in connection with this Agreement, including litigation, mediation, arbitration, appellate, or settlement proceedings with respect thereto.

Obligations under this section shall include the payment of all settlements, judgments, damages, liquidated damages, penalties, forfeitures, back pay awards, court costs, arbitration and/or mediation costs, litigation expenses, attorneys’ fees, paralegal fees, expert witness fees (incurred in court, out of court, on appeal, or in bankruptcy proceedings), any interest, expenses, damages, penalties, fines, or judgments against the District.
Section 6. Limitations on Governmental Liability. Nothing in this Agreement shall be deemed as a waiver of the District’s sovereign immunity or the District’s limits of liability as set forth in Section 768.28, Florida Statutes, or other statute, and nothing in this Agreement shall inure to the benefit of any third party for the purpose of allowing any claim which would otherwise be barred under such limitations of liability or by operation of law.

Section 7.	Compliance with Governmental Regulation. The Contractor shall
keep, observe, and perform all requirements of applicable local, State, and Federal laws, rules, regulations, or ordinances. If the Contractor fails to notify the District in writing within five (5) days of the receipt of any notice, order, required to comply notice, or a report of a violation or an alleged violation, made by any local, State, or Federal governmental body or agency or subdivision thereof with respect to the services being rendered under this Agreement or any action of the Contractor or any of its agents, servants, employees, or materialmen, or with respect to terms, wages, hours, conditions of employment, safety appliances, or any other requirements applicable to provision of services, or fails to comply with any requirement of such agency within five (5) days after receipt of any such notice, order, request to comply notice, or report of a violation or an

alleged violation, the District may terminate this Agreement, such termination to be effective upon the giving of notice of termination.

Section 8.  Liens and Claims. The Contractor shall promptly and properly pay for all labor employed, materials purchased, and equipment hired by it to perform under this Agreement. The Contractor shall keep the District’s property free from any materialmen’s or mechanic’s liens and claims or notices in respect to such liens and claims, which arise by reason of the Contractor’s performance under this Agreement, and the Contractor shall immediately discharge any such claim or lien. In the event that the Contractor does not pay or satisfy such claim or lien within three (3) business days after the filing of notice thereof, the District, in addition to any and all other remedies available under this Agreement, may terminate this Agreement to be effective immediately upon the giving of notice of termination.

Section 9.	Default and Protection Against Third Party Interference. A
default by either party under this Agreement shall entitle the other to all remedies available at law or in equity, which may include, but not be limited to, the right of damages, injunctive relief, and/or specific performance. The District shall be solely responsible for enforcing its rights under this Agreement against any interfering third party. Nothing contained in this Agreement shall limit or impair the District’s right to protect its rights from interference by a third party to this Agreement.

Section 10. Custom and Usage. It is hereby agreed, any law, custom, or usage to the contrary notwithstanding, that the District shall have the right at all times to enforce the conditions and agreements contained in this Agreement in strict accordance with the terms of this Agreement, notwithstanding any conduct or custom on the part of the District in refraining from so doing; and further, that the failure of the District at any time or times to strictly enforce its rights under this Agreement shall not be construed as having created a custom in any way or manner contrary to the specific conditions and agreements of this Agreement, or as having in any way modified or waived the same.
Section 11. Successors. This Agreement shall inure to the benefit of and be binding upon the heirs, executors, administrators, successors, and assigns of the Parties to this Agreement, except as expressly limited in this Agreement.

Section 12. Termination. The District agrees that the Contractor may terminate this Agreement with cause by providing thirty (30) days’ written notice of termination to the District stating a failure of the District to perform according to the terms of this Agreement; provided, however, that the District shall be provided a reasonable opportunity to cure any failure under this Agreement. The Contractor agrees that the District may terminate this Agreement immediately for cause by providing written notice of termination to the Contractor. The District shall provide thirty
(30) days’ written notice of termination without cause. Upon any termination of this Agreement, the Contractor shall be entitled to payment for all work and/or services rendered up until the effective termination of this Agreement, subject to whatever claims or off-sets the District may have against the Contractor.

Section 13.	Permits and Licenses. All permits and licenses required by any governmental agency directly for the District shall be obtained and paid for by the District. All

other permits or licenses necessary for the Contractor to perform under this Agreement shall be obtained and paid for by the Contractor.

Section 14. Assignment. Neither the District nor the Contractor may assign this Agreement without the prior written approval of the other. Any purported assignment without such approval shall be void.

Section 15. Independent Contractor Status. In all matters relating to this Agreement, the Contractor shall be acting as an independent contractor. Neither the Contractor nor employees of the Contractor, if there are any, are employees of the District under the meaning or application of any Federal or State Unemployment or Insurance Laws or Old Age Laws or otherwise. The Contractor agrees to assume all liabilities or obligations imposed by any one or more of such laws with respect to employees of the Contractor, if there are any, in the performance of this Agreement. The Contractor shall not have any authority to assume or create any obligation, express or implied, on behalf of the District and the Contractor shall have no authority to represent the District as an agent, employee, or in any other capacity, unless otherwise set forth in this Agreement.

Section 16. Headings for Convenience Only. The descriptive headings in this Agreement are for convenience only and shall neither control nor affect the meaning or construction of any of the provisions of this Agreement.

Section 17. Enforcement of Agreement. A default by either party under this Agreement shall entitle the other party to all remedies available at law or in equity. In the event that either the District or the Contractor is required to enforce this Agreement by court proceedings or otherwise, then the substantially prevailing party shall be entitled to recover all fees and costs incurred, including reasonable attorneys’ fees, paralegal fees and expert witness fees and costs for trial, alternative dispute resolution, or appellate proceedings.
Section 18. Agreement. This instrument shall constitute the final and complete expression of this Agreement between the Parties relating to the subject matter of this Agreement.

Section 19. Amendments. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing which is executed by both the Parties.
Section 20. Authorization. The execution of this Agreement has been duly authorized by the appropriate body or official of the Parties, the Parties have complied with all the requirements of law, and the Parties have full power and authority to comply with the terms and provisions of this Agreement.

SECTION 21. NOTICES. All notices, requests, consents and other communications under this Agreement (the “Notice” or “Notices”) shall be in writing and shall be hand delivered, mailed by First Class Mail, postage prepaid, or sent by overnight delivery service, to the Parties, as follows:

If to the District:	West Villages Improvement District
2501A Burns Road
Palm Beach Gardens, Florida 33410 Attn: District Manager

With a copy to:	Kutak Rock LLP
107 West College Avenue Tallahassee, Florida 32301 Attn: District Counsel

If to the Contractor:	Crosscreek Environmental, Inc.
111 61st Street East Parrish, Florida 34219 Attn: 	

Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day, shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays, and legal holidays recognized by the United States government shall not be regarded as business days. Counsel for the District and counsel for the Contractor may deliver Notices on behalf of the District and the Contractor. Any party or other person to whom Notices are to be sent or copied may notify the Parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days written notice to the Parties and addressees set forth in this Agreement.
Section 22. Third Party Beneficiaries. This Agreement is solely for the benefit of the Parties hereto and no right or cause of action shall accrue upon or by reason, to or for the benefit of any third party not a formal party to this Agreement. Nothing in this Agreement expressed or implied is intended or shall be construed to confer upon any person or corporation other than the Parties hereto any right, remedy, or claim under or by reason of this Agreement or any of the provisions or conditions of this Agreement; and all of the provisions, representations, covenants, and conditions contained in this Agreement shall inure to the sole benefit of and shall be binding upon the Parties hereto and their respective representatives, successors, and assigns.

Section 23. Controlling Law and Venue. This Agreement and the provisions contained in this Agreement shall be construed, interpreted, and controlled according to the laws of the State of Florida. All actions and disputes shall be brought in the proper court and venue, which shall be Sarasota County, Florida.

Section 24. Compliance with Public Records Laws. The Contractor understands and agrees that all documents of any kind provided to the District in connection with this Agreement may be public records, and, accordingly, the Contractor agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. The Contractor acknowledges that the designated public records

custodian for the District is William Crosley (the “Public Records Custodian”). Among other requirements and to the extent applicable by law, the Contractor shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if the Contractor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in the Contractor’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by the Contractor, the Contractor shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE CONTRACTOR’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE CUSTODIAN OF PUBLIC RECORDS AT (941) 244-2805; WCROSLEY@SDSINC.ORG; OR 2501A BURNS ROAD, PALM BEACH GARDENS, FLORIDA 33410.

Section 25. Severability. The invalidity or unenforceability of any one or more provisions of this Agreement shall not affect the validity or enforceability of the remaining portions of this Agreement, or any part of this Agreement not held to be invalid or unenforceable.
Section 26. Arm’s Length Transaction. This Agreement has been negotiated fully between the Parties as an arm’s length transaction. The Parties participated fully in the preparation of this Agreement with the assistance of their respective counsel. In the case of a dispute concerning the interpretation of any provision of this Agreement, the Parties are each deemed to have drafted, chosen, and selected the language, and any doubtful language will not be interpreted or construed against any party.

Section 27. Counterparts. This Agreement may be executed in any number of counterparts, each of which when executed and delivered shall be an original; however, all such counterparts together shall constitute, but one and the same instrument. Additionally, the Parties acknowledge and agree that the Agreement may be executed by electronic signature, which shall be considered as an original signature for all purposes and shall have the same force and effect as an original signature. Without limitation, “electronic signature” shall include faxed versions of an original signature, electronically scanned and transmitted versions (e.g. via PDF) of an original signature, or signatures created in a digital format.

Section 28. E-Verify Requirements. The Contractor shall comply with and perform all applicable provisions of Section 448.095, Florida Statutes. Accordingly, beginning January 1, 2021, to the extent required by Florida Statute, the Contractor shall register with and use the United

States Department of Homeland Security’s E-Verify system to verify the work authorization status of all newly hired employees. The District may terminate this Agreement immediately for cause if there is a good faith belief that the Contractor has knowingly violated Section 448.091, Florida Statutes.

If the Contractor anticipates entering into agreements with a subcontractor for the Services, the Contractor will not enter into the subcontractor agreement without first receiving an affidavit from the subcontractor regarding compliance with Section 448.095, Florida Statutes, and stating that the subcontractor does not employ, contract with, or subcontract with an unauthorized alien. The Contractor shall maintain a copy of such affidavit for the duration of the agreement and provide a copy to the District upon request.

In the event that the District has a good faith belief that a subcontractor has knowingly violated Section 448.095, Florida Statutes, but the Contractor has otherwise complied with its obligations hereunder, the District shall promptly notify the Contractor. The Contractor agrees to immediately terminate the agreement with the subcontractor upon notice from the District. Further, absent such notification from the District, the Contractor or any subcontractor who has a good faith belief that a person or entity with which it is contracting has knowingly violated s. 448.09(1), Florida Statutes, shall promptly terminate its agreement with such person or entity.

By entering into this Agreement, the Contractor represents that no public employer has terminated a contract with the Contractor under Section 448.095(2)(c), Florida Statutes, within the year immediately preceding the date of this Agreement.
SECTION 29. COMPLIANCE WITH SECTION 20.055, FLORIDA STATUTES. The Contractor
agrees to comply with Section 20.055(5), Florida Statutes, to cooperate with the inspector general in any investigation, audit, inspection, review, or hearing pursuant to such section and to incorporate in all subcontracts the obligation to comply with Section 20.055(5), Florida Statutes.
Section 30.	Statement Regarding Chapter 287 Requirements. Contractor
acknowledges that, in addition to all Laws and Regulations that apply to this Agreement, the following provisions of Florida law (“Public Integrity Laws”) apply to this Agreement:

Section 287.133, Florida Statutes, titled Public entity crime; denial or revocation of the right to transact business with public entities;
Section 287.134, Florida Statutes, titled Discrimination; denial or revocation of the right to transact business with public entities;
Section 287.135, Florida Statutes, titled Prohibition against contracting with scrutinized companies;
Section 287.137, Florida Statutes, titled Antitrust violations; denial or revocation of the right to transact business with public entities; denial of economic benefits; and
Section 287.138, Florida Statutes, titled Contracting with entities of foreign countries of concern prohibited.

Contractor acknowledges that the Public Integrity Laws prohibit entities that meet certain

criteria from bidding on or entering into or renewing a contract with governmental entities, including with the District (“Prohibited Criteria”).

Contractor acknowledges that the District may terminate this Agreement if the Contractor is found to have met the Prohibited Criteria or violated the Public Integrity Laws.

Contractor certifies that in entering into this Agreement, neither it nor any of its officers, directors, executives, partners, shareholders, employees, members, or agents who are active in the management of the entity, nor any affiliate of the entity, meets any of the Prohibited Criteria, and in the event such status changes, Contractor shall immediately notify the District. By entering into this Agreement, Contractor agrees that any renewal or extension of this Contract shall be deemed a recertification of such status.

Section 31. Anti-Human Trafficking Statement. The Contractor does not use coercion for labor or services as defined in Section 787.06, Florida Statutes, and the Contractor has complied, and agrees to comply, with the provisions of Section 787.06, Florida Statutes.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

IN WITNESS WHEREOF, the Parties hereto have executed this Agreement on the day and year first written above.

WEST VILLAGES IMPROVEMENT DISTRICT

Chairperson, Board of Supervisors

CROSSCREEK ENVIRONMENTAL, INC.

By:	 Its:	

Exhibit A:	Scope of Services

Exhibit A Scope of Services

14

CONSIDER RATIFICATION OF SETTLEMENT AGREEMENT FOR ASSESSMENT LITIGATION

TO BE DISTRIBUTED UNDER SEPARATE COVER

777 S Harbour Island Boulevard, Suite 600
Tampa FL 33602-5729

WORK AUTHORIZATION

June 10, 2025
West Villages Improvement District Subject:	Work Authorization #54
West Villages Improvement District

Dear Mr. Crosley:
Stantec Consulting Services, Inc. (“Stantec) is pleased to submit this work authorization to provide engineering services for West Villages Improvement District. We will provide these services pursuant to our current agreement dated May 26, 2015 (“Engineering Agreement”) as follows:

Scope of Work
Task 100: Unit 11 Supplemental Engineer’s Report (“Report”), we will prepare the Report to reflect the public improvements that are part of Phase 1A as described on the Unit of Development No. 11 Master Engineer’s Report. We will coordinate with the developer and developer’s consultants for legal descriptions and construction costs.

Task 200: Bond Requisitions Review: We will review requisition documentation provided by the developer and developer’s consultants. This will include but not limited to review As Built, Permits, contractors pay applications etc.
Task 300: Site Inspections, we will perform site inspections to verify the installation and construction of infrastructures in accordance to the submitted as built and industry standards.
Task 400: Other direct costs include items such as printing, drawings, travel, deliveries, et cetera. This does not include any of the application fees for various agencies, which are the owner’s responsibility and have not been accounted for in this proposal.

II.   Fees
Task	Task Description	Task Type	Estimated Fee	
100	Unit 11 Supplemental Engineer’s Report (“Report”)	T/M	$5,400	
200	Bond Requisitions	T/M	$6,300	
300	Site Inspections	T/M	$9,500	
400	Expenses	T/M	$1,500	
			$22,700	
T/M is Time and Materials without upset and will be invoiced on a monthly basis according to the hourly rates attached hereto.

This proposal, together with the Engineering Agreement, represents the entire understanding between the West Villages Improvement District and Stantec with regard to the refenced work authorization. Also, attached is our current rate table that will be used for If you wish to accept this work authorization, please sign both copies where indicated, and return to our office. Upon Receipt, we will promptly schedule our services.

Thank you for considering Stantec. We look forward to working with you.

Stantec Consulting Services, Inc.
120

Sincerely,

Page

By: 	 Authorized Representative of
West Villages Improvement District

APPROVED AND ACCEPTED

SCHEDULE OF HOURLY RATES
Effective January 1, 2025

Staff Level	Rate*

Level 3	$ 122.00	
Level 4	$ 133.00	
Level 5	$ 152.00	
Level 6	$ 156.00	
Level 7	$ 167.00	
Level 8	$ 177.00	
Level 9	$ 183.00	
Level 10	$ 190.00	
Level 11	$ 206.00	
Level 12	$ 217.00	
Level 13	$ 228.00	
Level 14	$ 240.00	
Level 15	$ 254.00	
Level 16	$ 280.00	
Level 17	$ 290.00	
Level 18	$ 296.00	
Level 19	$ 308.00	
Level 20	$ 319.00	
Level 21	$ 338.00	
1 Person Field Crew	$ 150.00	
2 Person Field Crew	$ 208.00	
3 Person Field Crew	$ 265.00	
4 Person Field Crew	$ 327.00	

*Rates subject to annual increase.
Unit billings, such as printing and survey materials, will be billed at standard rates. All other out-of-pocket expenses will be billed at cost +10%.

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Publication Date 2025-06-10

Subcategory Miscellaneous Notices

NOTICE OF THE WEST VILLAGES IMPROVEMENT DISTRICT ATTORNEY-CLIENT SESSION
NOTICE IS HEREBY GIVEN that the West Villages Improvement District (the District) will hold an attorney-client session of its Board of Supervisors (the Board) at the Board meeting on June 18, 2025, at 1:00 P.M. in the Chambers Room of the City of North Port located at 4970 City Hall Boulevard, North Port, Florida 34286. The attorney-client session may be continued to a date, time and place approved by the Board on the record without additional publication of notice.
The attorney-client session, which is closed to the public, will be held to discuss settlement negotiations or strategy sessions related to litigation expenditures. This meeting is being held pursuant to Section 286.011(8), Florida Statutes. The following persons are anticipated to be in attendance at the attorney-client session: each of the Districts Board Supervisors who are not otherwise conflicted from such attendance, District Manager William Crosley, District Counsel Lindsay Whelan and Joseph Brown, and a court reporter. The attorney-client session is expected to begin after the commencement of the regularly scheduled Board meeting and to last approximately thirty (30) minutes. During the attorney-client session the individuals identified above will meet in private. Upon conclusion of the attorney-client session, the public will be invited into the Board meeting, and the Board meeting will continue to consider any business of the District.
District Manager WEST VILLAGES
IMPROVEMENT DISTRICT
www.westvillagesid.org
PUBLISH: SARASOTA HERALD TRIBUNE 06/10/25#11362806

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