WEST VILLAGES IMPROVEMENT DISTRICT

CITY OF NORTH PORT SARASOTA COUNTY REGULAR BOARD MEETING & PUBLIC HEARING’S AUGUST 13, 2026
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
Commission Chambers 4970 City Hall Boulevard North Port, Florida 34286
REGULAR BOARD MEETING & PUBLIC HEARING’S
August 13, 2026
1:00 p.m.

Call to Order
Proof of Publication…	Page 1
Establish Quorum
Discussion Regarding Public Decorum at Board Meetings…	Page 2
Comments from the Public on All Agenda Items
Approval of Minutes
June 12, 2026 Regular Board Meeting Minutes.	Page 3
Unit of Development No. 6
Public Hearing – Adopting Revised Irrigation Rates
Proof of Publication…	Page 10
Receive Public Comments on Irrigation Rates
Consider Resolution No. 2026-17 – Adopting Revised Irrigation Rates…	Page 11
General District Matters
Public Hearing – Fiscal Year 2026/2027 Final Budget
Proof of Publication…	Page 81
Receive Public Comments on Fiscal Year 2026/2027 Final Budget
Consider Resolution No. 2026-12 – Adopting a Fiscal Year 2026/2027 Final Budget…	Page 82
Consider Resolution No. 2026-13 – Adopting a Fiscal Year 2026/2027 Assessment Roll…	Page 163
Consider Approval of Form of Fiscal Year 2026/2027 Direct Collection Agreement…	Page 169
Public Hearing – Revised Rules of Procedure
Proof of Publication…	Page 175
Receive Public Comments on Revised Rules of Procedure
Consider Resolution No. 2026-14 – Adopting Revised Rules of Procedure…	Page 177
Consider Resolution No. 2026-15 – Adopting a Fiscal Year 2026/2027 Meeting Schedule…	Page 258
Consider Approval of RFQ for Design Services for District Administration Building…	Page 260
Unit of Development No. 1
Public Hearing – Revised Plan of Improvements for Unit 1 Boundary Amendment
Proof of Publication…	Page 263
Receive Public Comments on Revised Plan of Improvements for Unit 1 Boundary Amendment
Consider Resolution No. 2026-16 – Adopting a Revised Plan of Improvements and Setting
Public Hearing on Assessment Report of Benefits…	Page 264
Consider Approval of Traffic Signal Maintenance Agreement with City of North Port	Page 315

Unit of Development No. 10
Consider Approval of Matters Related to Boundary Amendment:
Consider Approval of First Amendment to Master Engineer's Report…	Page 322
Consider Approval of Amended and Restated Master Assessment Methodology…	Page 331
Consider Approval of Boundary Amendment Funding Agreement	Page 347
Consider Resolution No. 2026-18 – Declaring Resolution…	Page 355
Consider Resolution No. 2026-19 – Setting Public Hearing…	Page 405
Administrative Matters
District Engineer
District Attorney
District Operations Manager
District Manager
Board Member Comments
Adjourn

Publication Date 2026-07-31

Subcategory Miscellaneous Notices

Keywords:
Public Hearings (Budget, Impose O&M, Adopt Assess Roll, Levy

View original file

Page 1

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 REGULAR BOARD MEETING
JUNE 12, 2026

CALL TO ORDER

The June 12, 2026, Regular Board Meeting of the West Villages Improvement District (“WVID” or the “District”) was called to order at 1:00 p.m. at the Commission Chambers, 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 22, 2026, and May 29, 2026, 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	Trevor Storm	Present in person	
Supervisor	John Meisel	Absent	

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

PUBLIC DECORUM POLICY

The reading of the public decorum policy was waived by Vice Chairman Lewis.
COMMENTS FROM THE PUBLIC ON ALL AGENDA ITEMS
There were no comments from the public at this time.
APPROVAL OF MINUTES
May 14, 2026, Regular Board Meeting

A MOTION was made by Mr. Lewis adding the following language to agenda item H1, last paragraph: “Supervisor Lewis explained that the Master Developer expects to incur more costs for the construction of

the water and wastewater plants after all necessary expansions than they will recover in ERCs. However, the Master Developer has fully recovered the cost of the initial wastewater plant and is making quarterly payments of these interim excess recoveries to the District. These payments can be used towards the design expenses for utility expansions. Manager Crosley confirmed that these payments to date totaled approximately $1.8 million.” The MOTION was seconded by Mr. Storm and passed unanimously approving the minutes of the May 14, 2026, Regular Board Meeting, as amended.

GENERAL DISTRICT MATTERS
Consider Resolution No. 2026-09 – Adopting a Fiscal Year 2026/2027 Proposed Budget

Resolution No. 2026-09 was presented, entitled:

RESOLUTION 2026-09

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT APPROVING PROPOSED BUDGET(S) FOR FY 2027; 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.

Mr. Crosley presented the fiscal year 26/27 proposed budget to the Board. On August 13, 2026, the Board will consider adoption of the final budget, which will establish the actual assessments that will appear on the Sarasota County tax bill under the Non-Ad Valorem Assessments section. It is important to note that the assessments considered in August can only remain the same as or be lower than the maximum assessment rates approved in the proposed budget.
Currently, there are 13 Units of Development within the District’s boundaries that influence assessment calculations. The District website includes a color-coded Unit Guide for reference. Some homes and parcels fall within more than one Unit of Development, and the guide helps residents identify the units associated with their property.

Under the proposed FY 26/27 budget, nearly every community will see an overall reduction in assessments compared to the current fiscal year. However, Island Walk residents are proposed to see an increase of approximately $8.56 over the current fiscal year assessment.

Mr. Crosley offered to discuss any Unit of Development budgets desired by those in attendance at the meeting, but stated that his presentation was primarily focused on Unit of Development No. 1 as that budget was increasing for FY 26/27. The “Infrastructure Maintenance” line item in Unit 1 includes increases associated with: Lake, Littoral, and Wetland Maintenance related to newly constructed stormwater ponds, Road Reserves, and Landscaping associated with newly added roads and trail systems. Regarding the trails, there have been very recent conveyances of Oakheart Trail, Buttonwood Trail, and Greenway Trail. Also included in this proposed budget are maintenance expenses for several new public amenities, including the new Fetch Dog Park near Downtown Wellen and the new Children's Playground adjacent to Fire Station
87. These amenities have experienced strong public use and have quickly become popular destinations within	the	WVID.

Mr. Crosley noted that some Unit of Development No. 1 costs in the previous fiscal year were budgeted for only a partial year, where the current budget now reflects a full year of maintenance. Additional Unit 1 increases include Street Lighting, Canal Maintenance, and Miscellaneous Repairs and Maintenance. These investments support the continued maintenance, preservation, and enhancement of the District's growing infrastructure and amenities.

In addition to increasing Unit 1 maintenance expenses, the growing inventory of parks, trails, roadways, lakes, lighting systems, and recreational amenities also increase management costs. While contractors perform much of the day-to-day maintenance, District staff must oversee contracts, conduct inspections, coordinate repairs, respond to resident inquiries, manage budgets, and ensure these assets are maintained to the Board's expectations. As new amenities are added, the level of administrative and operational oversight required to support them increases as well.

At the request of the Chairman, Mr. Wodraska reviewed current and future staffing needs. He provided comparisons to other similarly sized districts managed by SDS.

Supervisor Lewis noted that while expenses were rising, the taxpayer base is also expanding, offsetting assessments, especially with a substantial amount of new assessable units being added by the developer to Unit 1 for FY 26/27.

Input or questions from members of the public was solicited on the FY 26/27 proposed budget. James Cranston commented that in this day and age he wondered what part of staff was responsible for internet technology and digital communications. Mr. Wodraska responded that SDS uses a dedicated third-party provider for internet security, and utilizes virtual cloud-based backups in addition to the daily backups by SDS of its hard-wired servers. It was also noted that both WVID and SDS maintain cyber insurance policies.

A MOTION was then made by Mr. Lewis, seconded by Mr. Buckley and passed unanimously adopting Resolution No. 2026-09, as presented.

Consider Amendment to Landscape Maintenance Agreement with Juniper Landscaping

This item is associated with the Landscape Maintenance Agreement between the District and Juniper Landscaping of Florida, LLC, dated January 1, 2025, which provides that the Parties may amend the Agreement. Exhibit A provides costs for the proposed additions to be maintained and the maps in Exhibit B are provided for visual inspection.

There were no questions from the Board Members.

A MOTION was made by Mr. Storm, seconded by Mr. Lewis and passed unanimously approving the Amendment to the Landscape Maintenance Agreement with Juniper Landscaping for the additional amount of $173,592.87 for the above described additional work to be performed, as presented.

Consider Amendment to Landscape Maintenance Agreement with Sunnygrove Landscape and Irrigation Maintenance, LLC

This item is associated similarly to the above item. It is associated with the Landscape Maintenance Agreement between the District and Sunnygrove Landscape and Irrigation Maintenance, LLC, dated January 1, 2025, that also provides that the Parties may amend the Agreement. Exhibit A covers costs for the proposed additions to be maintained and the maps in Exhibit B are provided for visual inspection.

There were no questions from the Board Members.

A MOTION was made by Mr. Storm, seconded by Mr. Lewis and passed unanimously approving the Amendment to the Landscape Maintenance Agreement with Sunnygrove Landscape and Irrigation Maintenance, LLC for the additional amount of $227,000.24 for the above described additional work to be performed, as presented.

UNIT OF DEVELOPMENT NO. 1
Consider Boundary Amendment Agreement with Winchester Florida Ranch, LLLP

Mr. Crosley reported that the Unit of Development No. 1 boundary had been amended from time to time. The most recent amendment added the Boca Royale East at Wellen Park development into the Unit. The master developer has approached the District and identifies approximately 1,256.38 of its property that is imminent to be developed, and that it is voluntarily electing to be added to the Unit 1 boundary.

Three key documents appear in the meeting book and outline the technical basis for the amendment. They are: Third Amendment to Amended Unit No. 1 Plan of Improvements Engineer’s Report; Unit of Development No. 1 – Third Amendment to 2017 Plan of Improvements; and Unit of Development No. 1 – Fourth Amendment to the 2007 Engineer’s Report. These reports revise and update the area and boundary of Unit 1 to reflect the newly added acreage.

A MOTION was made by Mr. Buckley, seconded by Mr. Storm and passed unanimously approving the Boundary Amendment Agreement with Winchester Florida Ranch, LLLP, as presented.

Consider Resolution No. 2026-10 – Setting a Public Hearing on Revised Plan of Improvements Relative to Boundary Amendment

Resolution No. 2026-10 was presented, entitled:

RESOLUTION 2026-10

[UNIT NO. 1 2026 BOUNDARY AMENDMENT]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT SETTING A PUBLIC HEARING ON THE DISTRICT’S CONSIDERATION 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 PLAN OF IMPROVEMENTS WITH THE DISTRICT SECRETARY; PROVIDING FOR PUBLISHED AND MAILED NOTICE AS SET FORTH IN SECTION 298.301, FLORIDA STATUTES; SETTING A PUBLIC HEARING TO BE HELD ON AUGUST 13, 2026, 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 REVISED PLAN OF IMPROVEMENTS; PROVIDING FOR SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE.

With the Board’s approval of the Unit 1 Boundary Amendment Agreement, this accompanying resolution establishes the official date for a Public Hearing to revise the Plan of Improvements relative to the boundary change. The Public Hearing date of August 13, 2026, is for the purpose to provide for public comment and formally review and adopt revisions to the Plan of Improvements reflecting the updated Unit 1 boundary.

A MOTION was made by Mr. Storm, seconded by Mr. Buckley and passed unanimously adopting Resolution No. 2026-10, as presented, setting the Public Hearing for August 13, 2026.

UNIT OF DEVELOPMENT NO. 6
Discussion Regarding FY 2026/2027 Rate Increase

The Board was advised that the irrigation rates included in the recently approved Unit 6 Budget were fully aligned with the rate increase recommendations from the GovRates Irrigation Rate Study. The GovRates study recommended specific irrigation rate adjustments and those recommendations have already been incorporated into the Unit 6 Budget that the Board previously approved. This ensures the budget and the rate study remain synchronized. The proposed irrigation rate increases will be formally considered at the Public Hearing on August 13, 2026 and would be effective beginning October 1, 2026.

UNIT OF DEVELOPMENT NO. 12
Consider Resolution No. 2026-11 – Ratifying Series 2026 Bonds

Resolution No. 2026-11 was presented, entitled:

RESOLUTION 2026-11
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 2026 (ASSESSMENT AREA TWO); 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 2026 (ASSESSMENT AREA TWO); DETERMINING SUCH ACTIONS AS BEING IN ACCORDANCE WITH THE AUTHORIZATION GRANTED BY THE BOARD; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

The District successfully closed on its Unit of Development 12 Series 2026 bonds in May. This resolution serves to ratify all actions taken by District staff during the closing process, including: the signing of all required closing certificates, executing all supporting documents and carrying out all administrative and procedural steps previously authorized by the Board. The resolution formally confirms and approves staff’s work, ensuring the closing record is complete and fully supported by Board action.

A MOTION was made by Mr. Lewis, seconded by Mr. Buckley and passed unanimously adopting Resolution No. 2026-11, as presented.

ADMINISTRATIVE MATTERS
District Engineer

Mr. Licari advised that the sound study conducted at Station Park, originally focused on playground noise near the Sunstone Community, would now include a second measurement location closer to the Wysteria Community. This additional location is intended to capture sound levels from a different direction for a more comprehensive assessment. Once completed, the study’s findings and recommendations will be provided to the Board.

District Attorney

Ms. Whelan reported, pursuant to Board direction and following the last meeting, her office has coordinated
1) the filing of complaints with the Florida Commission on Ethics and 2) a formal to Governor Ron DeSantis seeking the removal of Supervisor Meisel based on the findings of the independent investigation that shows what appears to be violations of law related to Supervisor Meisel’s actions concerning participating in several lawsuits against the District. She will continue to keep the Board apprised of any developments or responses from both the Commission on Ethics and the Governor’s Office.

Chairman Luczynski commented that one of the other recommendations from the report was to consider suing Supervisor Meisel and he felt that each Supervisor needed to think about that and consider having that discussion at a future meeting.

District Operations’ Manager

Mr. Wilson reported that BrightView Landscape Maintenance had scheduled sod replacement along Preto Boulevard and West Villages Parkway. He noted that BrightView’s overall performance has been unsatisfactory with maintenance standards consistently falling below expectations. Staff have discussed the need for immediate improvement, and if service levels do not meet the District’s requirements, they may bring forward recommendations for the Board to consider transitioning to a different contractor for the areas currently maintained by BrightView.
There was discussion amongst the Board regarding hiring landscape staff internally. The Board Members noted that bringing landscaping services in-house may not provide a clear advantage once all associated costs and operational requirements have been considered. The Board agreed that if needed, further evaluation would be needed before determining whether an internal staffing model would be beneficial.

District Manager
Mr. Crosley reported that as of April 15, 2026, the District had 11,036 registered electors.
Mr. Crosley reminded the Board that the next meeting date was scheduled for July 9, 2026, at 1:00 p.m. in the City Hall Chambers Room.

BOARD MEMBER COMMENTS

There were no further comments from the Board Members.

ADJOURNMENT

There being no further business to be addressed by the Board, the Regular Board Meeting was adjourned at 1:55 p.m. on a MOTION made by Mr. Buckley, seconded by Mr. Storm and passed unanimously.

	
Secretary/Assistant Secretary	Chair/Vice Chair

Publication Date 2026-08-03

Subcategory Miscellaneous Notices

Keywords:
Notice of PH Proposed Revised Irrigation Rates

View original file

RESOLUTION 2026-17

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT MAKING CERTAIN FINDINGS; APPROVING, RATIFYING, AND CONFIRMING EXISTING IRRIGATION RATES ADOPTED IN PRIOR IRRIGATION RATE ADOPTION RESOLUTIONS AND THE PRIOR IMPOSITION AND COLLECTION THEREOF; READOPTING AND CONFIRMING AN IRRIGATION QUALITY WATER RATEMAKING STUDY; APPROVING IRRIGATION QUALITY WATER RATES, FEES, AND CHARGES PURSUANT TO SUCH STUDY; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the West Villages Improvement District (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”) for the purpose of planning, financing, constructing, operating, and/or maintaining certain infrastructure and providing certain public services; and

WHEREAS, the District provides irrigation quality water to customers within its Unit of Development No. 6 (“Unit No. 6”); and
WHEREAS, Section (3)(2)(q) of the Act authorizes the District to prescribe, fix, establish, and collect rates, fees, rentals, fares, or other charges for the property, facilities and services made available, furnished, or to be furnished by the District, and to recover the cost of making or authorizing the connection to any District facility or system or installing works or improvements on or within District property interests after public hearing thereon; and
WHEREAS, the Board of Supervisors (“Board”) of the District previously adopted Resolution Nos. 2018-18, 2020-08, 2021-15, 2023-08, 2024-13, and 2025-23 (the “Prior Rate Resolutions”) adopting and imposing rates for the District’s provision of irrigation quality water to Unit No. 6 (hereinafter, the “Existing Rates”); and

WHEREAS, GovRates, Inc. has prepared that certain Irrigation Water Rate Study dated April 4, 2024 for the District (the “2024 Rate Study”), attached hereto as Exhibit A, which provides a methodology for the calculation of, and recommendation for, adoption of the Existing Rates and future adjustment of those rates as set forth therein; and

WHEREAS, the District now desires to increase the Existing Rates in accordance with the 2024 Rate Study (the “FY 2027 Rates”); and

WHEREAS, the District published a notice of ratemaking public hearing on July 24, 2026 in the Sarasota Herald-Tribune, which notice included information regarding the public hearing and proposed FY 2027 Rates; and

WHEREAS, the District published a notice of regular Board meeting on August 6, 2026 in the Sarasota Herald-Tribune; and

WHEREAS, at the District’s August 13, 2026 regular meeting of the Board, the 2024 Rate Study and the proposed FY 2027 Rates were presented, after which a public hearing was held where the Board solicited comments from and answered questions of members of the public; and

WHEREAS, the Board accordingly desires to: i) approve, ratify, and confirm the findings made and the Existing Rates adopted in the Prior Rate Resolutions as well as the prior imposition and collection of the Existing Rates by the District; ii) readopt and confirm the 2024 Rate Study; iii) approve the proposed FY 2027 Rates as set forth in Exhibit B in conformance with the 2024 Rate Study; and iv) make such changes to the forgoing and provide such other related appropriate direction as to the FY 2027 Rates and the 2024 Rate Study as approved by the District’s Board following its public hearing.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT:

SECTION 1.  The Board incorporates the recitals hereinabove stated.
SECTION 2. The Board hereby finds and determines as follows:
The District is a local unit of special-purpose government organized and existing under and pursuant to the Act for the purpose of planning, financing, constructing, operating, and/or maintaining certain infrastructure and providing certain public services.
The District provides irrigation quality water to customers within the District’s Unit No. 6 through its central irrigation distribution system.

Section (3)(2)(q) of the Act authorizes the District to prescribe, fix, establish, and collect rates, fees, rentals, fares, or other charges for the property, facilities and services made available, furnished, or to be furnished by the District, and to recover the cost of making or authorizing the connection to any District facility or system or installing works or improvements on or within District property interests after public hearing thereon.

The Board previously adopted the Prior Rate Resolutions, after public hearing thereon, in conformance with the Act.

After public hearing on the matter which has been publicly noticed in accordance with the Act, and in reliance on the recommendations of its independent public utility irrigation rate consultant, the Board finds that: i) the approval, ratification, and confirmation of the findings made and the Existing Rates adopted in the Prior Rate Resolutions as well as the prior imposition and collection of the Existing Rates by the District; ii) the readoption and confirmation of the 2024 Rate Study attached hereto as Exhibit A; and iii) the approval of the FY 2027 Rates as set forth in Exhibit B in conformance with the 2024 Rate Study and the imposition thereof commencing October 1, 2026, all of which are related to the provision of irrigation quality water

to customers within the District, is necessary in order to provide the revenues necessary for funding the expenses of the District with respect to its provision of irrigation quality water to such customers, and is in the best interests of the District, its landowners, and residents.

After public hearing on the matter which has been publicly noticed in accordance with the Act, and in reliance on the recommendations of its independent public utility irrigation rate consultant, the Board finds that the FY 2027 Rates are just and equitable having been based upon i) the amount of service furnished, and ii) other factors affecting the use of the facilities furnished.

SECTION 3.

The Board hereby approves, ratifies, and confirms the findings made, the Existing Rates adopted in the Prior Rate Resolutions, and the prior imposition and collection of the Existing Rates by the District in good faith in accordance therewith.

The Board hereby readopts the 2024 Rate Study attached hereto as Exhibit A.

The Board hereby approves the FY 2027 Rates set forth in Exhibit B and authorizes the imposition of the FY 2027 Rates by District staff commencing October 1, 2026. For the avoidance of doubt, the FY 2027 Rates shall replace the Existing Rates effective October 1, 2026.

SECTION 4. If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.
SECTION 5. This resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 13th day of August, 2026.

ATTEST:	WEST VILLAGES
IMPROVEMENT DISTRICT

Secretary / Assistant Secretary	Chairman, Board of Supervisors

Exhibit A:	2024 Rate Study
Exhibit B:	Schedule of the FY 2027 Rates

Exhibit A

2024 Rate Study

ER

Y

IRRIGATION WAT RATE STUD

April 4, 2024

Page 15

GovRat

es

www.govrates.com

GovRates
Utility, Financial, Rate, and Management Consultants for Governments
www.govrates.com

April 4, 2024
Board of Supervisors
West Villages Improvement District 2501 Burns Road, Suite A
Palm Beach Gardens, FL 33410
Subject:	Irrigation Water Rate Study
GovRates, Inc. ("GovRates") has completed our review of the irrigation water rates for the irrigation system (the "System") for the West Villages Improvement District (the "District"), and has prepared this report which summarizes our analyses, findings, and recommendations. As discussed in this report, there are certain unknown factors at this time which limit our ability to provide rate recommendations beyond the initial year. The District should regularly review its irrigation water rates to ensure that the System is on a path to self-sustainability and that the rates remain equitable.

Communication activities for this study have included:

Irrigation water rate study presentation to the Board of Supervisors (the "Board") and public on October 12, 2023. During this presentation, most of the study issues were communicated. The Board provided direction for billing irrigation water use for common areas and for sending representatives to discuss continued deficit funding with the developer.

A public outreach meeting on March 21, 2024. During this meeting, the rate study issues were communicated and preliminary proposed irrigation water rates were presented.

Two Zoom (virtual) meetings with communities on April 2, 2024 and April 3, 2024.

This rate study is the first formal rate review since September 2018. Developing a financial and rate plan for the System involves multiple considerations:
The financial and rate plan should consider utility best management practices and should promote financial sustainability and creditworthiness. Conforming with utility best management practices enables the utility to accomplish its mission while keeping rates affordable over the long term. The two most important financial metrics for determining financial sustainability and creditworthiness are cash reserves and debt service coverage.

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GovRates
1988 Varick Way
Casselberry, FL 32707-2409 Telephone and Fax: (833) GOV-PLAN

The proposed monthly user rates should be considered equitable, affordable, and competitive.
The proposed rate plan should not cause "rate shock" to customers. From a best financial management practices standpoint, smaller incremental increases over time can help avoid future rate shock and large "catch up" rate increases.
The proposed rates should enable the utility to perform the necessary capital improvements and operational enhancements. The rates should also provide sufficient margins for capital reinvestment in the System.
The proposed user rates should provide the System with an adequate level of revenue stability given the seasonality and cyclicality of irrigation water sales.

The irrigation water user rate structure should encourage conservation of water resources.

The financial and rate plan should reflect a reasonable balance of the aforementioned considerations. Following this letter is an executive summary that provides an overview of our analyses and conclusions.
We greatly appreciate the opportunity to be of service to the District and would like to thank the management and staff for their tremendous assistance and cooperation during the course of the irrigation water rate study.
Yours in government service,
GovRates, Inc.

Bryan A. Mantz, CMC, CGFM President

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Contents
Letter of Transmittal
 EXECUTIVE SUMMARY AND RECOMMENDATIONS:	
ES-1: General	ES-1
ES-2: Costs Recovered Through Irrigation Water Rates................................................................. ES-1 ES-3: Revenue Requirements .............................................................................................................. ES-2 Exhibit ES-1: Revenue Requirements Components ......................................................................... ES-2
ES-4: Issues Identified ........................................................................................................................... ES-2
Issue: Irrigation System Not Currently Self-Sustainable .................................................................. ES-2 Issue: Capital Funding ...................................................................................................................... ES-3
Issue: Operating Expense Increases ................................................................................................. ES-3
Issue: Well Payments ....................................................................................................................... ES-3
Exhibit ES-2: Bill Comparison With City of North Port Fiscal Year 2024 Rates .......................... ES-4 Issue: Differences in Per-Gallon Costs of Irrigation Water Among Customer Types ....................... ES-4 Issue: Billing of Common Area Irrigation Water .............................................................................. ES-4
ES-5: Financial Forecast ........................................................................................................................ ES-4
Exhibit ES-3: Two Rate Scenarios ..................................................................................................... ES-5
ES-6: Proposed Monthly Irrigation Water Rates ............................................................................. ES-6
Exhibit ES-4: WVID Irrigation Water Bill Comparison ...................................................................... ES-7
ES-7: Recommendations....................................................................................................................... ES-8

Tables and Figures:
Table ES-1: Schedule of Proposed Irrigation Water Rates ................................................................ ES-9
Figure ES-1: Comparison of Monthly Charges for Reclaimed Water Service for Single
Family Residential Customers Using 10,000 Gallons ................................................... ES-10
Figure ES-2: Comparison of Monthly Charges for Potable Water Service for Single
Family Residential Customers Using 10,000 Gallons ................................................... ES-11
 SECTION 1: FINANCIAL FORECAST	
: General	1-1
: Existing Monthly Irrigation Water Rates	1-1
Exhibit 1-1: Existing Irrigation Water Rates Per Equivalent Residential Unit (ERU)	1-1
: Irrigation Water System Customer Statistics	1-1
: Revenues Under Existing Monthly Irrigation Water Rates	1-1
: Revenue Requirements – Principal Assumptions and Considerations	1-2

CONTENTS (cont.)
 SECTION 1: FINANCIAL FORECAST: (cont.)	
Tables:
Table 1-1:  Customer and Equivalent Residential Unit (ERU) Growth	1-4
Table 1-2:  Projected Irrigation Water Revenues Under Existing Rates	1-22
Table 1-3:  Development of Net Revenue Requirements from User Rates and
Projected Revenue Adjustments – Irrigation System	1-29
Table 1-4:  Projected Operating Expenses – Irrigation System	1-30
Table 1-5: Estimated Multi-Year Capital Improvement Program and Funding Sources	1-31
 SECTION 2: USER RATE DESIGN:	
: User Rate Design – General	2-1
: Proposed Monthly Irrigation Water Rate Design	2-1
: Bill Comparison – Neighboring Utilities	2-2
Tables and Figures:
Table 2-1:  Irrigation Water User Rate Design – Fiscal Year 2025	2-4
Table 2-2:  Comparison of Typical Monthly Billed for Reclaimed Water Service	2-6
Table 2-3:  Comparison of Typical Monthly Residential Bills for Potable Water Service	2-8

APPENDIX: Details on Historical Developer Deficit Funding as of September 30, 2023

EXECUTIVE SUMMARY AND RECOMMENDATIONS

Page 20

West Villages Improvement District
EXECUTIVE
SUMMARY

Irrigation Water Rate Study

AND RECOMMENDATIONS
ES-1: General
The West Villages Improvement District (the "District" or the "WVID") owns an irrigation water utility system (the "System" or the "Utility"). The System should have revenues equal to the costs of the services provided by the Utility, and the District should establish rates sufficient to cover the cost of operating, maintaining, repairing, and financing the System. There may also be rate covenants associated with the System's anticipated debt that require the District to establish the Utility's rates at certain levels to meet the debt obligations. To assist the District in reviewing the sufficiency of its rates, GovRates, Inc. ("GovRates") was retained to perform an irrigation water rate study. The last formal rate study was completed in September 2018.

ES-2: Costs Recovered Through Irrigation Water Rates
Costs recovered through the District's irrigation water rates include:
Purchased reclaimed water costs from the City of North Port (the primary supplier) and Sarasota County. After March 2024, the Englewood Water District will no longer provide reclaimed water to the District. Based on current estimates from the District's engineer, reclaimed water can currently provide only 21% of the current irrigation water demand. The remainder of the demand must come from well water and stormwater / retained water.
Electricity.
Fuel/oil.
System repairs.
Engineering fees.
Management fees (includes billing and accounting).
Operations administration (includes field personnel).
Legal fees.
Audit.
Well availability payments (currently being litigated).
Capital improvement program – New infrastructure and renewals/replacements.
In the future: Debt payments associated with paying off the developer for historical deficit funding and for financing capital improvements as needed.

West Villages Improvement District	Irrigation Water Rate Study
ES-3: Revenue Requirements

As part of the current rate study, financial projections were prepared for the System through the Fiscal Year 2033 (the "Forecast Period"). The costs associated with operating and maintaining a utility system, as well as the costs of financing the renewals and replacements of existing facilities and the capital improvements for upgrades and expansions, are generally considered to be the revenue requirements of public utilities such as the District's. With respect to identifying revenue requirements for the Utility, the following Exhibit ES-1 shows the elements considered:
Exhibit ES-1: Revenue Requirement Components

The financial and rate plan should recognize the need to maintain appropriate debt service coverage ratios and adequate operating margins and reserves to fund ongoing capital needs and maintain the System's financial condition or "creditworthiness."
ES-4: Issues Identified
As of the date of this report, there are certain unknown factors at this time which limit our ability to provide rate recommendations beyond the initial year:
Outcome of litigation or agreement among parties on future well availability charges.
Willingness of developer to continue deficit funding. A discussion of issues identified during the study follows.
 Issue: Irrigation System Not Currently Self-Sustainable	
The System currently relies on developer deficit funding that must eventually be repaid. Historical deficit funding as of September 30, 2023 totaled about $3.8 million, which consisted of $1.7 million for operating and $2.1 million for capital. The details of this deficit funding are shown in the Appendix of this report. The Fiscal Year 2024 budgeted developer subsidy for capital / operating is $517,876. Per the deficit funding agreement with the developer, the District is not charged interest for any deficit funding.

West Villages Improvement District	Irrigation Water Rate Study
Future bond issues may be needed to pay off the deficit funding balance, and the timing of these bond issues depends on the developer's willingness to continue deficit funding. The longer the continued deficit funding, the more units over which to pay the debt, the more gradual the required irrigation water rate increases. District representatives have discussed continued deficit funding with the developer, but the developer has not yet made any commitment. Tax-exempt bonds are anticipated to be issued to pay off the capital improvements deficit funding, while taxable bonds are anticipated to be issued to pay off the deficit funding of operating costs.
 Issue: Capital Funding	
About $13.5 million of capital needs have been identified through the Fiscal Year 2033. These needs are based on master plan cost estimates and renewal/replacement cost estimates provided by the District staff. The capital needs are considered necessary to meet irrigation demand and keep the System operationally sustainable. The System needs adequate infrastructure among the sources of water supply to ensure that all communities are able to receive irrigation water when needed. Approximately $5.8 million (43%) of the capital needs are assumed to be funded by future unit bonds. All customers benefit from having more units over which to pay for System fixed costs.
 Issue: Operating Expense Increases	
Operating expenses have increased substantially and are projected to continue increasing. The local Tampa-St. Petersburg-Clearwater Consumer Price Index (CPI) has increased by about 31% since September 2018 when the last rate study was completed. There are many factors that affect the costs of operations over which the Utility has limited or no control. Factors such as cost increases from electric power providers, changes in fuel and oil prices resulting from global market changes, and competition for scarce resources such as concrete and building materials often result in cost increases that are greater than the change in the consumer price index (general inflation). Volatile market conditions have caused the supply costs of steel, PVC pipes, and other materials to increase substantially. Utility costs also typically increase at a higher rate than general inflation due to the regulatory environment.
 Issue: Well Payments	
Future well payments are uncertain pending the resolution of current litigation. The well availability charges represented in this study are simply those charged pursuant to the Irrigation Water Supply Agreement dated December 4, 2018 as amended. GovRates had no involvement in the establishment and amount of these charges. We are not water rights valuation experts and do not claim to have the expertise and experience to provide an expert opinion on the validity of the well availability charges and charge amounts. The valuation of water rights is typically determined based on the cost of replacement with another source. Per the easement agreement submitted with the water use permit application:
"Any rates for water charged by Grantee [Thomas Ranch Intangibles] will be competitive with prevailing rates charged by the City of North Port or other utility providers in the West Villages Improvement District."

West Villages Improvement District	Irrigation Water Rate Study
The only alternative to well water currently available is potable water from the City of North Port. Our understanding is that the holder of the water rights / permit does have the option of cutting off the District's supply of well water and selling the well water to other entities. If this situation were to occur, the District would most likely need to secure a (more expensive) potable water source to handle a large portion of the irrigation demand. A bill comparison of the well availability charges with the City of North Port's Fiscal Year 2024 rates is shown in the following Exhibit ES-2.
Exhibit ES-2: Bill Comparison With City of North Port Fiscal Year 2024 Rates [*]

Description	Amount

City of North Port Bulk Reclaimed Water Rate Per 1,000 Gallons	$0.31

Well Availability Charge Per 1,000 Gallons at Usage of 15,000 Gallons
Well Availability Charge Per 1,000 Gallons at Usage of 10,000 Gallons Well Availability Charge Per 1,000 Gallons at Usage of 3,000 Gallons

$0.28
$0.42
$1.39

City of North Port Effective Retail Potable Water Rate Per 1,000 Gallons at Usage of 10,000 Gallons	$10.13

City of North Port Bulk Potable Water Rate Per 1,000 Gallons	$6.83

[*] Reflects North Port water rates that became effective on December 1, 2023.
As shown in the preceding exhibit, the more water used, the lower the effective rate per 1,000 gallons of the well availability charge.
 Issue: Differences in Per-Gallon Costs of Irrigation Water Among Customer Types	
Based on decisions on how the irrigation system was structured, there are three basic customer types:
Direct connection to master distribution system.
Irrigation lakes with private irrigation pumps.
Irrigation lakes with WVID irrigation pumps.
Customers with private irrigation pumps pay additional operating and maintenance costs for irrigation water. The District staff continues to collect data, but current estimates are at least $0.20 per 1,000 gallons.
 Issue: Billing of Common Area Irrigation Water	
Per Board direction, GovRates has recognized the billing of common area irrigation water in Fiscal Year 2025. This policy equates to charging the District for the District's use of irrigation water, and these charges would be paid as operating costs from other District units. Based on recent history, the common area irrigation equates to about 114,920,000 gallons.
ES-5: Financial Forecast
Without rate adjustments, the irrigation water system is on the path to bankruptcy. In the absence of future increases to the well availability charges and North Port bulk reclaimed water rates, GovRates has recognized the need for revenue increases under two scenarios:

West Villages Improvement District	Irrigation Water Rate Study
The developer continues deficit funding through Fiscal Year 2033.
The developer requires repayment of deficit funding in three years.
The increases under these two scenarios are summarized in the following Exhibit ES-3. Exhibit ES-3 also shows revenues vs. revenue requirements graphs for the two scenarios.

Exhibit ES-3: Two Rate Scenarios
		Scenario 1	 Developer Continues Deficit Funding Through
Fiscal Year 2033		Scenario 2	 Developer Requires
Repayment of Deficit
Funding in Three Years	

Effective Date	Recognized
Revenue Adjustment	Recognized
Revenue Adjustment	
As Soon As Practical	30.0%	30.0%	
October 1, 2025	6.0%	16.0%	
October 1, 2026	6.0%	16.0%	
October 1, 2027	6.0%	16.0%	
October 1, 2028	6.0%	1.5%	
October 1, 2029	6.0%	1.5%	
October 1, 2030	6.0%	1.5%	
October 1, 2031	6.0%	1.5%	
October 1, 2032	6.0%	1.5%	

West Villages Improvement District	Irrigation Water Rate Study

The initial adjustment is projected to eliminate the System's reliance on developer deficit funding for operating expenses. There would be continued developer deficit funding for capital needs. As shown in the preceding Exhibit ES-3, there are significant differences in the increase percentages between the two scenarios. GovRates recommends that rate adjustments beyond the initial adjustment be adopted after the District receives a commitment from the developer regarding future deficit funding.
ES-6: Proposed Monthly Irrigation Water Rates

Table ES-1 at the end of this Executive Summary shows the proposed monthly irrigation rates. The following Exhibit ES-4 shows a WVID irrigation water bill comparison under the well availability charges and North Port bulk reclaimed water rates effective in March 2024.

West Villages Improvement District	Irrigation Water Rate Study

Exhibit ES-4: WVID Irrigation Water Bill Comparison

Description	
Monthly Bill for One ERU Using
10,000 Gallons	
Increase in Customer
Monthly Bill	Total Cost Per 1,000 Gallons of Irrigation
Water Service	Total Cost Per Gallon of Irrigation
Water Service	
Existing Rates	$12.86		$1.29	$0.0013	
Proposed Rates - Customers With Private Irrigation Pumps [*]	
15.82	
$2.96	
1.58	
$0.0016	
Proposed Rates - All Other Customers	17.82	4.96	1.78	$0.0018	
[*] These customers pay additional operating and maintenance expenses for irrigation water.

Description

Monthly Bill for
One ERU Using 10,000 Gallons

Total Cost Per	Total Cost Per
1,000 Gallons	Gallon of
of Potable	Potable Water Water Service		Service

Compare with City of North Port Potable Water Rates:

North Port Bulk Potable Water Rates	$68.30	$6.83	$0.0068

North Port Retail Potable Water Rates	101.26	10.13	$0.0101

Comparing the above cost per gallon of irrigation water service with the cost per gallon of other commodities communicates the value of the service.
Figures ES-1 and ES-2 at the end of this Executive Summary show graphical reclaimed water and potable water bill comparisons at a usage level of 10,000 gallons, the historical usage level used by the District for comparison purposes. Since only a portion of the District's irrigation demand can be met by reclaimed water, both reclaimed water and potable water bill comparisons are appropriate.
The proposed rates produce bills that are competitive with those of other utilities. Bill comparisons should not be considered a "report card" on how well a utility is performing because there are many reasons why rates differ among utilities, such as reclaimed water pricing strategies. For example, JEA (Jacksonville), Florida's largest water and wastewater utility, prices its reclaimed water the same as potable irrigation water. The justification for JEA's pricing strategy is that i) reclaimed water provides the same benefit / use as potable irrigation water; and ii) not everyone has access to reclaimed water, and it is unfair to pay a higher potable water rate just because reuse is unavailable.

West Villages Improvement District	Irrigation Water Rate Study
ES-7: Recommendations

The recommendations for this study are:
Adopt the first year / initial irrigation water rate adjustments, which are anticipated to eliminate the operating deficit funding and to start the System on a path toward self-sustainability.
In one year, validate the need for rate adjustments for Fiscal Year 2026 and beyond. By that time, there may be possible resolution of some current issues / unknowns. The customer growth, usage, and expense projections should be updated.
Update the financial and rate plan regularly to reflect changing conditions and preserve the ability to gradually phase-in irrigation water rate adjustments. The District has the potential for tremendous growth, and it is important to continually monitor actual vs. projected results. The multi-year plan is anticipated to remain affordable and competitive by utility industry standards.
To promote the equitability of the irrigation water rates, continue to collect data regarding additional operating and maintenance costs paid by certain customers to receive irrigation water.

TABLE ES-1
Schedule of Proposed Irrigation Water Rates Proposed Irrigation Quality Water Rates

Rates per 1 Equivalent Residential Unit (ERU)	Tier 1	Tier 24	
Monthly Base Charge Rate1	$2.35	n/a	
Well Availability Rate2	$4.17	n/a	
	
Volumetric Rate per 1,000 gallons	
Purchased Reclaimed Water Rate3	$0.25	n/a	
Volumetric Usage Rate1	
-	Customers with Private Irrigation Pumps	$0.68	$2.04	
-	All Other Customers	$0.88	$2.64	
Common area irrigation water use shall be billed at the effective Purchased Reclaimed Water Rate per 1,000 gallons plus the effective Tier 1 Volumetric Rate per 1,000 gallons for All Other Customers as referenced in the above table (i.e., customers without private irrigation pumps). For the purposes of irrigation water billing, common areas shall include District-owned roadway medians, between sidewalk and curb, entrance ways, any buffer areas, any common amenity such as a dog park, and any other areas determined by the Board.
1 In the absence of a formal study recommendation or action by the Board, the Monthly Base Charge Rate and the Volumetric Usage Rate shall be automatically increased effective October 1st of each fiscal year. The percentage increase shall be the percentage increase, if any, in the Consumer Price Index (CPI) for the Tampa-St. Petersburg-Clearwater, Florida area, all items, all urban consumers, not seasonally adjusted (Series ID: CUURS35DSA0 accessed via https://data.bls.gov/cgi-bin/srgate) from January of the preceding calendar year to January of the current calendar year as published by the Bureau of Labor Statistics of the United States Department of Labor. The calculated rates shall be rounded up to the nearest cent. The first increases under these provisions, if any, shall become effective on October 1, 2025.
2 Pursuant to the Irrigation Water Supply Agreement, dated December 4, 2018, as amended, the Well Availability Rate is $4.17 as of March 2024 and may be increased at the beginning of each fiscal year by an amount not to exceed the greater of i) 5.5% (i.e., the 10-year average of the United States CPI-Water and Sewerage Maintenance Series at the time of adoption of these rates); or ii) the July-to-July change in the United States CPI-Water and Sewerage Maintenance Series without the need for a further public hearing.
3 The Purchased Reclaimed Water Rate shall be automatically increased based on the percentage increase, if any, in the City of North Port reclaimed water rate charged to the District (which is $0.31/1,000 gallons as of March 2024) without the need for a further public hearing. The calculated rates shall be rounded up to the nearest cent.
4 To promote water conservation, Tier 2 volumetric rates are priced at three (3) times Tier 1 volumetric rates. Tier 2 volumetric rates will apply for those customers exceeding 1.5 times their monthly irrigation allocation (hereinafter the “Monthly Allocation”) based on AGMOD Demand Calculations, as determined by the District Manager or their designee. The Monthly Allocation shall be calculated by multiplying the AGMOD Reserved Annual Average Daily Quantity (expressed in gallons per day) by the number of days in a given month. Monthly Allocations will accommodate applicable grow-in practices for new construction, as determined to be appropriate by the District Manager or their designee. Tier 2 rates will only be applied to usage that exceeds the Monthly Allocation.

ERUs Per Customer Class

Product Type	Metric	ERU	
Single-Family1 Residential Unit	1 unit	1	
Multi-Family2 Residential Unit	1 unit	.33	
Commercial Irrigable Acres3	.075 irrigable acres	1	
Recreational Irrigable Acres4	.075 irrigable acres	1	
1 A single-family unit is defined as a building containing not more than two (2) dwellings.
2 A multi-family unit is defined as a building containing more than two (2) dwellings.
3 Irrigable acreage for commercial property is calculated based on 16% of the net developable area (i.e. gross land area less major roadway right-of-way and wetland areas) for each parcel.
4 Irrigable acreage for recreational property (i.e. golf courses, parks, athletic facilities, etc.) is calculated based on an estimate of the irrigable area for the property as conducted by a Professional Engineer.

Rates Effective March 2024

$40.00

Figure ES-1
West Villages Improvement District
Comparison of
Monthly Charges for Reclaimed Water Service for Single Family Residential Customers Using 10,000 Gallons

Reclaimed Water

WVID Irrigation Water (Not Just Reclaimed)

$17.82

$15.82

$12.86

$35.00

$30.00

$25.00

$20.00

$15.00

$10.00

$5.00

$0.00

Rates Effective March 2024

$120.00

Figure ES-2
West Villages Improvement District
Comparison of
Monthly Charges for Potable Water Service for Single Family Residential Customers Using 10,000 Gallons

Potable Water

WVID Irrigation Water

$12.86

$15.82

$17.82

$100.00

$80.00

$60.00

$40.00

$20.00

$0.00

SECTION 1
Financial Forecast

Page 32

West Villages Improvement District
SECTION 1:

Irrigation Water Rate Study

FINANCIAL FORECAST
: General
This section of the report reflects Scenario 1: Developer Continues Deficit Funding Through Fiscal Year 2033 as referenced in the Executive Summary of this report.
: Existing Monthly Irrigation Water Rates
The District’s existing monthly irrigation water rates are summarized in the following Exhibit 1-1.

Exhibit 1-1: Existing Irrigation Water Rates Per Equivalent Residential Unit (ERU)
Description	Amount	
Well Availability Charge Per ERU	$4.17	
Capital Recovery Fee Per ERU	$1.39	
Volumetric Rate Per 1,000 Gallons Tier 1	
$0.73	
Tier 2	$1.39	
: Irrigation Water System Customer Statistics
The District has the potential for tremendous growth. The number of billable equivalent residential units (ERU's) has doubled over the past years – 2,958 ERU's in Fiscal Year 2021 to 5,926 ERU's in Fiscal Year 2023. A similar growth rate is projected to continue over the next few years.
A summary of the historical and projected customer statistics is shown in Table 1-1 at the end of this section. The growth projections were based on estimated absorption schedules and discussions with the District staff.
: Revenues Under Existing Monthly Irrigation Water Rates
The forecast of revenues from existing irrigation water rates was based on i) the projection of System accounts and corresponding irrigation water usage as shown in Table 1-1; and ii) the existing rates for irrigation water service. A summary of the projected irrigation water rate revenues derived under existing rates is included in Table 1-2 at the end of this section.

West Villages Improvement District	Irrigation Water Rate Study
: Revenue Requirements – Principal Assumptions and Considerations

The costs associated with operating and maintaining a utility system, as well as the costs of financing the renewals and replacements of existing facilities and the capital improvements for upgrades and expansions, are generally considered as the revenue requirements of a public utility such as the District’s System. The sum of these costs, after adjusting for other operating and non-operating (e.g., interest income) revenues available to the utility, represents the net revenue requirements of a utility system that must be funded from the monthly user charges or rates. The following is a summary of the net revenue requirements derivation:
+	Cost of Operation and Maintenance
+	Debt Service Payments (Senior and Subordinate)
+	Transfers and Administration Payments
+	Capital Project Financing
+	Working Capital Reserves / Financial Compliance
Other Operating Revenue and Other Funding Sources
Interest Income
=	Net Revenue Requirements (Funded from User Rates)
Net revenue requirements signify the expenditure levels required to be recovered from monthly user fees or rates. The development of the net revenue requirements of the System is a critical component of the analysis since utility rates should be designed to fully recover the cost of providing service.
The financial evaluation contained in this utility rate study covered projections through the Fiscal Year ending September 30, 2033 (previously defined as the "Forecast Period"). A forecast of System operations was prepared to i) assess the adequacy of utility rates in the near future; ii) recognize potential cost recovery strategies based on the phase-in of any required rate adjustments to meet the projected revenue requirements and finance identified capital expenditure requirements; and iii) examine the financial implications of alternatives to funding the System’s multi-year capital improvement program.
The projected revenue requirements are shown in Table 1-3 at the end of this section. In the preparation of the financial projections contained in this report and the conclusions that follow, GovRates has made certain assumptions with respect to conditions that may occur in the future. While we believe the assumptions are reasonable and based on the best available information for the purpose of this report, they are dependent upon future events, and actual conditions may differ from those assumed. We recommend that the District continue to compare actual results with the projections contained in this report to ensure that the System's rates continue to be sufficient.
For the purposes of the financial projections, the principal considerations and assumptions were either made by us or provided to us by others. These considerations and assumptions include the following:
Projected revenues from current rates and charges for the District’s System have been based on the schedule of rates and charges currently in effect. Such rates were applied to the customer and sales usage forecast discussed previously.

West Villages Improvement District	Irrigation Water Rate Study
Projected operating expenditures were based on discussions with the District staff and are summarized in Table 1-4 at the end of this section.
The System currently has no debt outstanding. It was assumed that the Utility would issue two 20-year senior lien bond issues in Fiscal Year 2033 to repay the developer for assumed deficit funding during Forecast Period. The assumptions for these bond issues are:
Tax-Free Bond Issue for Capital Deficit Funding

Fiscal Year of issuance:	2033	
Principal amount of bonds:	$5,930,000	
Bond term:	20 years	
Interest rate:	7.0%	
Issuance costs as percent of principal:	2.5%	
Annual payment:	$559,750	
Taxable Bond Issue for Operating Deficit Funding	
Fiscal Year of issuance:	2033	
Principal amount of bonds:	$1,720,000	
Bond term:	20 years	
Interest rate:	9.33%	
Issuance costs as percent of principal:	2.5%	
Annual payment:	$192,916	
The projected capital expenditures through the Fiscal Year 2033 for the irrigation water system were based on discussions with the District staff. Table 1-5 at the end of this section provides a detailed listing of the capital projects for the System as well as projected funding sources for such projects within the analysis period.
The District has levied assessments to pay for the extraordinary expenses resulting from the current litigation (e.g., engineering, legal, rate consultants, etc.) during the initial years of the Forecast Period. These assessments have been treated as other revenues in this analysis.

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Gran Paradiso (Village A)
Growth
Single Family / Villas or Equivalents	-	105	105	22	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
3	Total Growth					-	105	105	22	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
4	Single Family / Villas or Equivalents	1,025	1,301	1,423	1,423	1,423	1,528	1,633	1,655	1,655	1,655	1,655	1,655	1,655	1,655	1,655	
Multi-Family		225  	
Total Accounts or ERUs - Average Monthly	1,250	396  	
1,697	512  	
1,935	512  	
1,935	512  	
1,935	512  	
2,040	512  	
2,145	512  	
2,167	512  	
2,167	512  	
2,167	512  	
2,167	512  	
2,167	512  	
2,167	512  	
2,167	512 
2,167	
ERUs Per Customer
7	Estimated Annual ERUs	1,099	
1,432	
1,592	
1,592	
1,592	
1,697	
1,802	
1,824	
1,824	
1,824	
1,824	
1,824	
1,824	
1,824	
1,824	
8	Average Monthly Use Per ERU	16,569	15,998	10,159	12,311	14,072	13,435	13,435	13,435	13,435	13,435	13,435	13,435	13,435	13,435	13,435	
Sales
9	Tier 1 Water Sales	218,509	
274,902	
194,080	
235,195	
256,670	
273,599	
290,528	
294,075	
294,075	
294,075	
294,075	
294,075	
294,075	
294,075	
294,075	
10	Tier 2 Water Sales		-  	-  	-  	-  	12,165  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
11	Total Annual Water Sales (kgal)	218,509	274,902	194,080	235,195	268,835	273,599	290,528	294,075	294,075	294,075	294,075	294,075	294,075	294,075	294,075	
12	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
13	Adjusted Water Sales (kgal)	218,509	274,902	194,080	235,195	268,835	273,599	290,528	294,075	294,075	294,075	294,075	294,075	294,075	294,075	294,075	

Grand Living (Village D)
Growth																
14	Single Family / Villas or Equivalents	12	150	150	150	150	17	-	-	-	-	-	
15	Multi-Family		173  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
16	Total Growth					185	150	150	150	150	17	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
17	Single Family / Villas or Equivalents	-	-	-	-	12	162	312	462	612	629	629	629	629	629	629	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	
-	-  	
-	173  	
185	173  	
335	173  	
485	173  	
635	173  	
785	173  	
802	173  	
802	173  	
802	173  	
802	173  	
802	173 
802	
ERUs Per Customer
20	Estimated Annual ERUs	-	
-	
-	
-	
69	
219	
369	
519	
669	
686	
686	
686	
686	
686	
686	
21	Average Monthly Use Per ERU	-	-	-	-	3,047	2,508	2,508	2,508	2,508	2,508	2,508	2,508	2,508	2,508	2,508	
Sales
22	Tier 1 Water Sales	-	
-	
-	
-	
2,076	
6,590	
11,104	
15,618	
20,132	
20,644	
20,644	
20,644	
20,644	
20,644	
20,644	
23	Tier 2 Water Sales		-  	-  	-  	-  	447  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
24	Total Annual Water Sales (kgal)	-	-	-	-	2,523	6,590	11,104	15,618	20,132	20,644	20,644	20,644	20,644	20,644	20,644	
25	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
26	Adjusted Water Sales (kgal)	-	-	-	-	2,523	6,590	11,104	15,618	20,132	20,644	20,644	20,644	20,644	20,644	20,644	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Publix (Village D)
Growth
Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
29	Total Growth					-	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
30	Single Family / Villas or Equivalents	-	53	53	53	53	53	53	53	53	53	53	53	53	53	53	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	 53	-  	 53	-  	 53	-  	 53	-  	 53	-  	 53	-  	 53	-  	 53	-  	 53	-  	 53	-  	 53	-  	 53	-  	 53	-  53	
ERUs Per Customer
33	Estimated Annual ERUs	-	
53	
53	
53	
53	
53	
53	
53	
53	
53	
53	
53	
53	
53	
53	
34	Average Monthly Use Per ERU	-	11,219	11,151	10,371	16,128	15,099	15,099	15,099	15,099	15,099	15,099	15,099	15,099	15,099	15,099	
Sales
35	Tier 1 Water Sales	-	
7,135	
7,092	
6,596	
9,603	
9,603	
9,603	
9,603	
9,603	
9,603	
9,603	
9,603	
9,603	
9,603	
9,603	
36	Tier 2 Water Sales		-  	-  	-  	-  	654  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
37	Total Annual Water Sales (kgal)	-	7,135	7,092	6,596	10,257	9,603	9,603	9,603	9,603	9,603	9,603	9,603	9,603	9,603	9,603	
38	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
39	Adjusted Water Sales (kgal)	-	7,135	7,092	6,596	10,257	9,603	9,603	9,603	9,603	9,603	9,603	9,603	9,603	9,603	9,603	

Tropia (Village D)
Growth																
40	Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-	
41	Multi-Family		223  	64  	-  	-  	-  	-  	-  	-  	-  	-  	- 
42	Total Growth					223	64	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
43	Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	
-	-  	
-	223  	
223	287  	
287	287  	
287	287  	
287	287  	
287	287  	
287	287  	
287	287  	
287	287  	
287	287  	
287	287 
287	
ERUs Per Customer
46	Estimated Annual ERUs	-	
-	
-	
-	
74	
95	
95	
95	
95	
95	
95	
95	
95	
95	
95	
47	Average Monthly Use Per ERU	-	-	-	-	4,545	4,092	4,092	4,092	4,092	4,092	4,092	4,092	4,092	4,092	4,092	
Sales
48	Tier 1 Water Sales	-	
-	
-	
-	
3,634	
4,665	
4,665	
4,665	
4,665	
4,665	
4,665	
4,665	
4,665	
4,665	
4,665	
49	Tier 2 Water Sales		-  	-  	-  	-  	402  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
50	Total Annual Water Sales (kgal)	-	-	-	-	4,036	4,665	4,665	4,665	4,665	4,665	4,665	4,665	4,665	4,665	4,665	
51	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
52	Adjusted Water Sales (kgal)	-	-	-	-	4,036	4,665	4,665	4,665	4,665	4,665	4,665	4,665	4,665	4,665	4,665	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Davis 2 (Apartments and Townhomes - Village D)
Growth
Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-
Multi-Family		-  	100  	100  	159  	-  	-  	-  	-  	-  	-  	- 
55	Total Growth					-	100	100	159	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly
56	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
57	Multi-Family		-  	-  	-  	-  	-  	100  	200  	359  	359  	359  	359  	359  	359  	359  	359 
58	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	100	200	359	359	359	359	359	359	359	359	
ERUs Per Customer
59	Estimated Annual ERUs	
-	
-	
-	
-	
-	
33	
66	
118	
118	
118	
118	
118	
118	
118	
118	
60	Average Monthly Use Per ERU	-	-	-	-	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	
Sales
61	Tier 1 Water Sales	
-	
-	
-	
-	
-	
3,614	
7,227	
12,921	
12,921	
12,921	
12,921	
12,921	
12,921	
12,921	
12,921	
62	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
63	Total Annual Water Sales (kgal)	-	-	-	-	-	3,614	7,227	12,921	12,921	12,921	12,921	12,921	12,921	12,921	12,921	
64	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
65	Adjusted Water Sales (kgal)	-	-	-	-	-	3,614	7,227	12,921	12,921	12,921	12,921	12,921	12,921	12,921	12,921	

Hospital Property Phase 1 (Village D)
Growth
Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
68	Total Growth					-	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly
69	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
70	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
71	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	
ERUs Per Customer
72	Estimated Annual ERUs	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
73	Average Monthly Use Per ERU	-	-	-	-	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	
Sales
74	Tier 1 Water Sales	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
75	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
76	Total Annual Water Sales (kgal)	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	
77	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
78	Adjusted Water Sales (kgal)	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Public Safety Building (Village D)
Growth
Single Family / Villas or Equivalents	16	-	-	-	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
81	Total Growth					16	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
82	Single Family / Villas or Equivalents	-	-	-	23	39	39	39	39	39	39	39	39	39	39	39	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	
-	-  	 23	-  	 39	-  	 39	-  	 39	-  	 39	-  	 39	-  	 39	-  	 39	-  	 39	-  	 39	-  	 39	-  39	
ERUs Per Customer
85	Estimated Annual ERUs	-	
-	
-	
23	
39	
39	
39	
39	
39	
39	
39	
39	
39	
39	
39	
86	Average Monthly Use Per ERU	-	-	-	13,815	8,058	7,055	7,055	7,055	7,055	7,055	7,055	7,055	7,055	7,055	7,055	
Sales
87	Tier 1 Water Sales	-	
-	
-	
3,813	
3,302	
3,302	
3,302	
3,302	
3,302	
3,302	
3,302	
3,302	
3,302	
3,302	
3,302	
88	Tier 2 Water Sales		-  	-  	-  	-  	469  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
89	Total Annual Water Sales (kgal)	-	-	-	3,813	3,771	3,302	3,302	3,302	3,302	3,302	3,302	3,302	3,302	3,302	3,302	
90	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
91	Adjusted Water Sales (kgal)	-	-	-	3,813	3,771	3,302	3,302	3,302	3,302	3,302	3,302	3,302	3,302	3,302	3,302	

Solea Age-Restricted Apartments (Village D)
Growth																
92	Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-	
93	Multi-Family		-  	204  	-  	-  	-  	-  	-  	-  	-  	-  	- 
94	Total Growth					-	204	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly
95	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
96	Multi-Family		-  	-  	-  	-  	-  	204  	204  	204  	204  	204  	204  	204  	204  	204  	204 
97	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	204	204	204	204	204	204	204	204	204	204	
ERUs Per Customer
98	Estimated Annual ERUs	
-	
-	
-	
-	
-	
67	
67	
67	
67	
67	
67	
67	
67	
67	
67	
99	Average Monthly Use Per ERU	-	-	-	-	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	
Sales
100	Tier 1 Water Sales	
-	
-	
-	
-	
-	
7,337	
7,337	
7,337	
7,337	
7,337	
7,337	
7,337	
7,337	
7,337	
7,337	
101	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
102	Total Annual Water Sales (kgal)	-	-	-	-	-	7,337	7,337	7,337	7,337	7,337	7,337	7,337	7,337	7,337	7,337	
103	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
104	Adjusted Water Sales (kgal)	-	-	-	-	-	7,337	7,337	7,337	7,337	7,337	7,337	7,337	7,337	7,337	7,337	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Antigua (Village E)
Growth
Single Family / Villas or Equivalents	53	72	50	-	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
107	Total Growth					53	72	50	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
108	Single Family / Villas or Equivalents	-	-	-	-	53	125	175	175	175	175	175	175	175	175	175	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	
-	-  	
-	-  	 53	-  	 125	-  	 175	-  	 175	-  	 175	-  	 175	-  	 175	-  	 175	-  	 175	-  	 175	-  175	
ERUs Per Customer
111	Estimated Annual ERUs	-	
-	
-	
-	
53	
125	
175	
175	
175	
175	
175	
175	
175	
175	
175	
112	Average Monthly Use Per ERU	-	-	-	-	16,684	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	
Sales
113	Tier 1 Water Sales	-	
-	
-	
-	
10,611	
13,688	
19,163	
19,163	
19,163	
19,163	
19,163	
19,163	
19,163	
19,163	
19,163	
114	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
115	Total Annual Water Sales (kgal)	-	-	-	-	10,611	13,688	19,163	19,163	19,163	19,163	19,163	19,163	19,163	19,163	19,163	
116	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
117	Adjusted Water Sales (kgal)	-	-	-	-	10,611	13,688	19,163	19,163	19,163	19,163	19,163	19,163	19,163	19,163	19,163	

Stillwell (Village E)
Growth																
118	Single Family / Villas or Equivalents	-	50	224	-	-	-	-	-	-	-	-	
119	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
120	Total Growth					-	50	224	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly
121	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
50	
274	
274	
274	
274	
274	
274	
274	
274	
274	
122	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
123	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	50	274	274	274	274	274	274	274	274	274	
ERUs Per Customer
124	Estimated Annual ERUs	
-	
-	
-	
-	
-	
50	
274	
274	
274	
274	
274	
274	
274	
274	
274	
125	Average Monthly Use Per ERU	-	-	-	-	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	
Sales
126	Tier 1 Water Sales	
-	
-	
-	
-	
-	
5,475	
30,003	
30,003	
30,003	
30,003	
30,003	
30,003	
30,003	
30,003	
30,003	
127	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
128	Total Annual Water Sales (kgal)	-	-	-	-	-	5,475	30,003	30,003	30,003	30,003	30,003	30,003	30,003	30,003	30,003	
129	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
130	Adjusted Water Sales (kgal)	-	-	-	-	-	5,475	30,003	30,003	30,003	30,003	30,003	30,003	30,003	30,003	30,003	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Academy at Wellen Park
Growth
Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	1
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
133	Total Growth					-	-	-	-	-	-	-	-	-	-	1	
Total Accounts or ERUs - Average Monthly
134	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
1	
135	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
136	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	-	-	-	-	-	-	-	-	-	1	
ERUs Per Customer
137	Estimated Annual ERUs	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
1	
138	Average Monthly Use Per ERU	-	-	-	-	10,900	10,900	10,900	10,900	10,900	10,900	10,900	10,900	10,900	10,900	10,900	
Sales
139	Tier 1 Water Sales	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
131	
140	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
141	Total Annual Water Sales (kgal)	-	-	-	-	-	-	-	-	-	-	-	-	-	-	131	
142	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
143	Adjusted Water Sales (kgal)	-	-	-	-	-	-	-	-	-	-	-	-	-	-	131	

60-Acre Parcel - Coach Homes (Village E)
Growth
Single Family / Villas or Equivalents	-	-	-	100	100	100	100	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
146	Total Growth					-	-	-	100	100	100	100	-	-	-	-	
Total Accounts or ERUs - Average Monthly
147	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
-	
-	
100	
200	
300	
400	
400	
400	
400	
400	
148	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
149	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	-	-	100	200	300	400	400	400	400	400	
ERUs Per Customer
150	Estimated Annual ERUs	
-	
-	
-	
-	
-	
-	
-	
100	
200	
300	
400	
400	
400	
400	
400	
151	Average Monthly Use Per ERU	-	-	-	-	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	
Sales
152	Tier 1 Water Sales	
-	
-	
-	
-	
-	
-	
-	
10,950	
21,900	
32,850	
43,800	
43,800	
43,800	
43,800	
43,800	
153	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
154	Total Annual Water Sales (kgal)	-	-	-	-	-	-	-	10,950	21,900	32,850	43,800	43,800	43,800	43,800	43,800	
155	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
156	Adjusted Water Sales (kgal)	-	-	-	-	-	-	-	10,950	21,900	32,850	43,800	43,800	43,800	43,800	43,800	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Avelina (Village F)
Growth
Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
159	Total Growth					-	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
160	Single Family / Villas or Equivalents	-	-	56	96	96	96	96	96	96	96	96	96	96	96	96	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	 56	-  	 96	-  	 96	-  	 96	-  	 96	-  	 96	-  	 96	-  	 96	-  	 96	-  	 96	-  	 96	-  	 96	-  96	
ERUs Per Customer
163	Estimated Annual ERUs	-	
-	
56	
96	
96	
96	
96	
96	
96	
96	
96	
96	
96	
96	
96	
164	Average Monthly Use Per ERU	-	-	6,057	9,444	16,985	16,985	16,985	16,985	16,985	16,985	16,985	16,985	16,985	16,985	16,985	
Sales
165	Tier 1 Water Sales	-	
-	
4,070	
10,880	
19,567	
19,567	
19,567	
19,567	
19,567	
19,567	
19,567	
19,567	
19,567	
19,567	
19,567	
166	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
167	Total Annual Water Sales (kgal)	-	-	4,070	10,880	19,567	19,567	19,567	19,567	19,567	19,567	19,567	19,567	19,567	19,567	19,567	
168	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
169	Adjusted Water Sales (kgal)	-	-	4,070	10,880	19,567	19,567	19,567	19,567	19,567	19,567	19,567	19,567	19,567	19,567	19,567	

Wysteria (Village F)
Growth																
170	Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-	
171	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
172	Total Growth					-	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
173	Single Family / Villas or Equivalents	-	-	51	153	153	153	153	153	153	153	153	153	153	153	153	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	 51	-  	 153	-  	 153	-  	 153	-  	 153	-  	 153	-  	 153	-  	 153	-  	 153	-  	 153	-  	 153	-  	 153	-  153	
ERUs Per Customer
176	Estimated Annual ERUs	-	
-	
51	
153	
153	
153	
153	
153	
153	
153	
153	
153	
153	
153	
153	
177	Average Monthly Use Per ERU	-	-	2,734	7,205	15,424	11,904	11,904	11,904	11,904	11,904	11,904	11,904	11,904	11,904	11,904	
Sales
178	Tier 1 Water Sales	-	
-	
1,673	
13,229	
21,857	
21,857	
21,857	
21,857	
21,857	
21,857	
21,857	
21,857	
21,857	
21,857	
21,857	
179	Tier 2 Water Sales		-  	-  	-  	-  	6,461  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
180	Total Annual Water Sales (kgal)	-	-	1,673	13,229	28,318	21,857	21,857	21,857	21,857	21,857	21,857	21,857	21,857	21,857	21,857	
181	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
182	Adjusted Water Sales (kgal)	-	-	1,673	13,229	28,318	21,857	21,857	21,857	21,857	21,857	21,857	21,857	21,857	21,857	21,857	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Solstice (Village F)
Growth
Single Family / Villas or Equivalents	16	-	-	-	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
185	Total Growth					16	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
186	Single Family / Villas or Equivalents	-	-	-	171	187	187	187	187	187	187	187	187	187	187	187	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	
-	-  	 171	-  	 187	-  	 187	-  	 187	-  	 187	-  	 187	-  	 187	-  	 187	-  	 187	-  	 187	-  	 187	-  187	
ERUs Per Customer
189	Estimated Annual ERUs	-	
-	
-	
171	
187	
187	
187	
187	
187	
187	
187	
187	
187	
187	
187	
190	Average Monthly Use Per ERU	-	-	-	104	5,664	6,179	6,179	6,179	6,179	6,179	6,179	6,179	6,179	6,179	6,179	
Sales
191	Tier 1 Water Sales	-	
-	
-	
214	
12,711	
13,866	
13,866	
13,866	
13,866	
13,866	
13,866	
13,866	
13,866	
13,866	
13,866	
192	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
193	Total Annual Water Sales (kgal)	-	-	-	214	12,711	13,866	13,866	13,866	13,866	13,866	13,866	13,866	13,866	13,866	13,866	
194	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
195	Adjusted Water Sales (kgal)	-	-	-	214	12,711	13,866	13,866	13,866	13,866	13,866	13,866	13,866	13,866	13,866	13,866	

Sunstone (Village F)
Growth																
196	Single Family / Villas or Equivalents	52	100	100	100	100	100	30	-	-	-	-	
197	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
198	Total Growth					52	100	100	100	100	100	30	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
199	Single Family / Villas or Equivalents	-	-	-	103	155	255	355	455	555	655	685	685	685	685	685	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	
-	-  	 103	-  	 155	-  	 255	-  	 355	-  	 455	-  	 555	-  	 655	-  	 685	-  	 685	-  	 685	-  	 685	-  685	
ERUs Per Customer
202	Estimated Annual ERUs	-	
-	
-	
103	
155	
255	
355	
455	
555	
655	
685	
685	
685	
685	
685	
203	Average Monthly Use Per ERU	-	-	-	5,333	18,920	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	
Sales
204	Tier 1 Water Sales	-	
-	
-	
6,591	
35,191	
27,923	
38,873	
49,823	
60,773	
71,723	
75,008	
75,008	
75,008	
75,008	
75,008	
205	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
206	Total Annual Water Sales (kgal)	-	-	-	6,591	35,191	27,923	38,873	49,823	60,773	71,723	75,008	75,008	75,008	75,008	75,008	
207	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
208	Adjusted Water Sales (kgal)	-	-	-	6,591	35,191	27,923	38,873	49,823	60,773	71,723	75,008	75,008	75,008	75,008	75,008	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Gran Place (Village F)
Growth
Single Family / Villas or Equivalents	31	-	-	-	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
211	Total Growth					31	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
212	Single Family / Villas or Equivalents	-	-	-	11	42	42	42	42	42	42	42	42	42	42	42	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	
-	-  	 11	-  	 42	-  	 42	-  	 42	-  	 42	-  	 42	-  	 42	-  	 42	-  	 42	-  	 42	-  	 42	-  42	
ERUs Per Customer
215	Estimated Annual ERUs	-	
-	
-	
11	
42	
42	
42	
42	
42	
42	
42	
42	
42	
42	
42	
216	Average Monthly Use Per ERU	-	-	-	1,644	12,305	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	
Sales
217	Tier 1 Water Sales	-	
-	
-	
217	
6,202	
4,599	
4,599	
4,599	
4,599	
4,599	
4,599	
4,599	
4,599	
4,599	
4,599	
218	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
219	Total Annual Water Sales (kgal)	-	-	-	217	6,202	4,599	4,599	4,599	4,599	4,599	4,599	4,599	4,599	4,599	4,599	
220	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
221	Adjusted Water Sales (kgal)	-	-	-	217	6,202	4,599	4,599	4,599	4,599	4,599	4,599	4,599	4,599	4,599	4,599	

BB Living (Village G)
Growth																
222	Single Family / Villas or Equivalents	-	100	100	-	-	-	-	-	-	-	-	
223	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
224	Total Growth					-	100	100	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
225	Single Family / Villas or Equivalents	-	-	-	-	-	100	200	200	200	200	200	200	200	200	200	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	
-	-  	
-	-  	
-	-  	 100	-  	 200	-  	 200	-  	 200	-  	 200	-  	 200	-  	 200	-  	 200	-  	 200	-  200	
ERUs Per Customer
228	Estimated Annual ERUs	-	
-	
-	
-	
-	
100	
200	
200	
200	
200	
200	
200	
200	
200	
200	
229	Average Monthly Use Per ERU	-	-	-	-	-	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	
Sales
230	Tier 1 Water Sales	-	
-	
-	
-	
-	
8,400	
16,800	
16,800	
16,800	
16,800	
16,800	
16,800	
16,800	
16,800	
16,800	
231	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
232	Total Annual Water Sales (kgal)	-	-	-	-	-	8,400	16,800	16,800	16,800	16,800	16,800	16,800	16,800	16,800	16,800	
233	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
234	Adjusted Water Sales (kgal)	-	-	-	-	-	8,400	16,800	16,800	16,800	16,800	16,800	16,800	16,800	16,800	16,800	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		

Brightmore (Village G)
Growth
235	Single Family / Villas or Equivalents	13	120	120	120	120	120	-	-	-	-	-	
236	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
237	Total Growth					13	120	120	120	120	120	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
238	Single Family / Villas or Equivalents	-	-	-	-	13	133	253	373	493	613	613	613	613	613	613	
239	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
240	Total Accounts or ERUs - Average Monthly	-	-	-	-	13	133	253	373	493	613	613	613	613	613	613	
ERUs Per Customer
241	Estimated Annual ERUs	-	
-	
-	
-	
13	
133	
253	
373	
493	
613	
613	
613	
613	
613	
613	
242	Average Monthly Use Per ERU	-	-	-	-	9,399	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	
Sales
243	Tier 1 Water Sales	-	
-	
-	
-	
1,466	
11,172	
21,252	
31,332	
41,412	
51,492	
51,492	
51,492	
51,492	
51,492	
51,492	
244	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
245	Total Annual Water Sales (kgal)	-	-	-	-	1,466	11,172	21,252	31,332	41,412	51,492	51,492	51,492	51,492	51,492	51,492	
246	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
247	Adjusted Water Sales (kgal)	-	-	-	-	1,466	11,172	21,252	31,332	41,412	51,492	51,492	51,492	51,492	51,492	51,492	

Braves (Village G)
Growth																
248	Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-	
249	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
250	Total Growth					-	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
251	Single Family / Villas or Equivalents	711	458	458	458	458	458	458	458	458	458	458	458	458	458	458	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	711	-  	 458	-  	 458	-  	 458	-  	 458	-  	 458	-  	 458	-  	 458	-  	 458	-  	 458	-  	 458	-  	 458	-  	 458	-  	 458	-  458	
ERUs Per Customer
254	Estimated Annual ERUs	711	
458	
458	
458	
458	
458	
458	
458	
458	
458	
458	
458	
458	
458	
458	
255	Average Monthly Use Per ERU	7,612	7,484	6,199	5,652	5,808	5,808	5,808	5,808	5,808	5,808	5,808	5,808	5,808	5,808	5,808	
Sales
256	Tier 1 Water Sales	64,942	
41,131	
34,068	
31,061	
31,920	
31,920	
31,920	
31,920	
31,920	
31,920	
31,920	
31,920	
31,920	
31,920	
31,920	
257	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
258	Total Annual Water Sales (kgal)	64,942	41,131	34,068	31,061	31,920	31,920	31,920	31,920	31,920	31,920	31,920	31,920	31,920	31,920	31,920	
259	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
260	Adjusted Water Sales (kgal)	64,942	41,131	34,068	31,061	31,920	31,920	31,920	31,920	31,920	31,920	31,920	31,920	31,920	31,920	31,920	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		

Palmera Single Family Homes (Village I)
Growth
261	Single Family / Villas or Equivalents	-	20	155	150	150	150	150	150	-	-	-	
262	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
263	Total Growth					-	20	155	150	150	150	150	150	-	-	-	
Total Accounts or ERUs - Average Monthly
264	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
20	
175	
325	
475	
625	
775	
925	
925	
925	
925	
265	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
266	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	20	175	325	475	625	775	925	925	925	925	
ERUs Per Customer
267	Estimated Annual ERUs	-	
-	
-	
-	
-	
20	
175	
325	
475	
625	
775	
925	
925	
925	
925	
268	Average Monthly Use Per ERU	-	-	-	-	-	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	
Sales
269	Tier 1 Water Sales	-	
-	
-	
-	
-	
1,680	
14,700	
27,300	
39,900	
52,500	
65,100	
77,700	
77,700	
77,700	
77,700	
270	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
271	Total Annual Water Sales (kgal)	-	-	-	-	-	1,680	14,700	27,300	39,900	52,500	65,100	77,700	77,700	77,700	77,700	
272	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
273	Adjusted Water Sales (kgal)	-	-	-	-	-	1,680	14,700	27,300	39,900	52,500	65,100	77,700	77,700	77,700	77,700	

Palmera Coach Homes (Village I)
Growth																
274	Single Family / Villas or Equivalents	-	20	50	50	50	50	50	-	-	-	-	
275	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
276	Total Growth					-	20	50	50	50	50	50	-	-	-	-	
Total Accounts or ERUs - Average Monthly
277	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
20	
70	
120	
170	
220	
270	
270	
270	
270	
270	
278	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
279	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	20	70	120	170	220	270	270	270	270	270	
ERUs Per Customer
280	Estimated Annual ERUs	-	
-	
-	
-	
-	
20	
70	
120	
170	
220	
270	
270	
270	
270	
270	
281	Average Monthly Use Per ERU	-	-	-	-	-	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	
Sales
282	Tier 1 Water Sales	-	
-	
-	
-	
-	
1,680	
5,880	
10,080	
14,280	
18,480	
22,680	
22,680	
22,680	
22,680	
22,680	
283	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
284	Total Annual Water Sales (kgal)	-	-	-	-	-	1,680	5,880	10,080	14,280	18,480	22,680	22,680	22,680	22,680	22,680	
285	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
286	Adjusted Water Sales (kgal)	-	-	-	-	-	1,680	5,880	10,080	14,280	18,480	22,680	22,680	22,680	22,680	22,680	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
WP Golf & CC (Village J)
Growth
Single Family / Villas or Equivalents	637	-	-	-	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
289	Total Growth					637	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
290	Single Family / Villas or Equivalents	-	-	-	891	1,528	1,528	1,528	1,528	1,528	1,528	1,528	1,528	1,528	1,528	1,528	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	
-	-  	 891	-  	 1,528	-  	 1,528	-  	 1,528	-  	 1,528	-  	 1,528	-  	 1,528	-  	 1,528	-  	 1,528	-  	 1,528	-  	 1,528	-  1,528	
ERUs Per Customer
293	Estimated Annual ERUs	-	
-	
-	
891	
1,528	
1,528	
1,528	
1,528	
1,528	
1,528	
1,528	
1,528	
1,528	
1,528	
1,528	
294	Average Monthly Use Per ERU	-	-	-	7,311	6,107	5,493	5,493	5,493	5,493	5,493	5,493	5,493	5,493	5,493	5,493	
Sales
295	Tier 1 Water Sales	-	
-	
-	
69,598	
100,727	
100,727	
100,727	
100,727	
100,727	
100,727	
100,727	
100,727	
100,727	
100,727	
100,727	
296	Tier 2 Water Sales		-  	-  	-  	8,568  	11,252  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
297	Total Annual Water Sales (kgal)	-	-	-	78,166	111,979	100,727	100,727	100,727	100,727	100,727	100,727	100,727	100,727	100,727	100,727	
298	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
299	Adjusted Water Sales (kgal)	-	-	-	78,166	111,979	100,727	100,727	100,727	100,727	100,727	100,727	100,727	100,727	100,727	100,727	

WP Golf & CC HOA (Village J)
Growth																
300	Single Family / Villas or Equivalents	190	262	262	262	-	-	-	-	-	-	-	
301	Multi-Family		134  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
302	Total Growth					324	262	262	262	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
303	Single Family / Villas or Equivalents	-	-	-	-	190	452	714	977	977	977	977	977	977	977	977	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	
-	-  	
-	134  	
324	134  	
586	134  	
849	134  	
1,111	134  	
1,111	134  	
1,111	134  	
1,111	134  	
1,111	134  	
1,111	134  	
1,111	134 
1,111	
ERUs Per Customer
306	Estimated Annual ERUs	-	
-	
-	
-	
234	
496	
759	
1,021	
1,021	
1,021	
1,021	
1,021	
1,021	
1,021	
1,021	
307	Average Monthly Use Per ERU	-	-	-	-	12,062	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	
Sales
308	Tier 1 Water Sales	-	
-	
-	
-	
33,869	
41,664	
63,756	
85,764	
85,764	
85,764	
85,764	
85,764	
85,764	
85,764	
85,764	
309	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
310	Total Annual Water Sales (kgal)	-	-	-	-	33,869	41,664	63,756	85,764	85,764	85,764	85,764	85,764	85,764	85,764	85,764	
311	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
312	Adjusted Water Sales (kgal)	-	-	-	-	33,869	41,664	63,756	85,764	85,764	85,764	85,764	85,764	85,764	85,764	85,764	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Landspur - Single Family (Village K)
Growth
Single Family / Villas or Equivalents	-	20	120	88	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
315	Total Growth					-	20	120	88	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly
316	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
20	
140	
228	
228	
228	
228	
228	
228	
228	
228	
317	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
318	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	20	140	228	228	228	228	228	228	228	228	
ERUs Per Customer
319	Estimated Annual ERUs	-	
-	
-	
-	
-	
20	
140	
228	
228	
228	
228	
228	
228	
228	
228	
320	Average Monthly Use Per ERU	-	-	-	-	-	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	
Sales
321	Tier 1 Water Sales	-	
-	
-	
-	
-	
1,680	
11,760	
19,152	
19,152	
19,152	
19,152	
19,152	
19,152	
19,152	
19,152	
322	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
323	Total Annual Water Sales (kgal)	-	-	-	-	-	1,680	11,760	19,152	19,152	19,152	19,152	19,152	19,152	19,152	19,152	
324	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
325	Adjusted Water Sales (kgal)	-	-	-	-	-	1,680	11,760	19,152	19,152	19,152	19,152	19,152	19,152	19,152	19,152	

Landspur - Coach Homes (Village K)
Growth																
326	Single Family / Villas or Equivalents	-	50	50	50	100	75	-	-	-	-	-	
327	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
328	Total Growth					-	50	50	50	100	75	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly
329	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
50	
100	
150	
250	
325	
325	
325	
325	
325	
325	
330	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
331	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	50	100	150	250	325	325	325	325	325	325	
ERUs Per Customer
332	Estimated Annual ERUs	-	
-	
-	
-	
-	
50	
100	
150	
250	
325	
325	
325	
325	
325	
325	
333	Average Monthly Use Per ERU	-	-	-	-	-	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	
Sales
334	Tier 1 Water Sales	-	
-	
-	
-	
-	
4,200	
8,400	
12,600	
21,000	
27,300	
27,300	
27,300	
27,300	
27,300	
27,300	
335	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
336	Total Annual Water Sales (kgal)	-	-	-	-	-	4,200	8,400	12,600	21,000	27,300	27,300	27,300	27,300	27,300	27,300	
337	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
338	Adjusted Water Sales (kgal)	-	-	-	-	-	4,200	8,400	12,600	21,000	27,300	27,300	27,300	27,300	27,300	27,300	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Everly - Single Family (Village K)
Growth
Single Family / Villas	-	15	50	50	50	50	26	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
341	Total Growth					-	15	50	50	50	50	26	-	-	-	-	
Total Accounts or ERUs - Average Monthly
342	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
15	
65	
115	
165	
215	
241	
241	
241	
241	
241	
343	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
344	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	15	65	115	165	215	241	241	241	241	241	
ERUs Per Customer
345	Estimated Annual ERUs	
-	
-	
-	
-	
-	
15	
65	
115	
165	
215	
241	
241	
241	
241	
241	
346	Average Monthly Use Per ERU	-	-	-	-	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	7,000	
Sales
347	Tier 1 Water Sales	
-	
-	
-	
-	
-	
1,260	
5,460	
9,660	
13,860	
18,060	
20,244	
20,244	
20,244	
20,244	
20,244	
348	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
349	Total Annual Water Sales (kgal)	-	-	-	-	-	1,260	5,460	9,660	13,860	18,060	20,244	20,244	20,244	20,244	20,244	
350	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
351	Adjusted Water Sales (kgal)	-	-	-	-	-	1,260	5,460	9,660	13,860	18,060	20,244	20,244	20,244	20,244	20,244	

Renaissance (Phase 1 & 2)
Growth
Single Family / Villas or Equivalents	242	11	-	-	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
354	Total Growth					242	11	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
355	Single Family / Villas or Equivalents	304	429	429	429	671	682	682	682	682	682	682	682	682	682	682	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	304	-  	 429	-  	 429	-  	 429	-  	 671	-  	 682	-  	 682	-  	 682	-  	 682	-  	 682	-  	 682	-  	 682	-  	 682	-  	 682	-  682	
ERUs Per Customer
358	Estimated Annual ERUs	304	
429	
429	
429	
671	
682	
682	
682	
682	
682	
682	
682	
682	
682	
682	
359	Average Monthly Use Per ERU	6,780	8,360	9,551	10,470	8,677	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	
Sales
360	Tier 1 Water Sales	24,734	
43,035	
49,166	
52,877	
62,920	
74,679	
74,679	
74,679	
74,679	
74,679	
74,679	
74,679	
74,679	
74,679	
74,679	
361	Tier 2 Water Sales		-  	-  	-  	1,020  	6,949  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
362	Total Annual Water Sales (kgal)	24,734	43,035	49,166	53,897	69,869	74,679	74,679	74,679	74,679	74,679	74,679	74,679	74,679	74,679	74,679	
363	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
364	Adjusted Water Sales (kgal)	24,734	43,035	49,166	53,897	69,869	74,679	74,679	74,679	74,679	74,679	74,679	74,679	74,679	74,679	74,679	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Preserve (Not Part of WUP Permit)
Growth
Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
367	Total Growth					-	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
368	Single Family / Villas or Equivalents	158	223	223	223	223	223	223	223	223	223	223	223	223	223	223	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	158	-  	 223	-  	 223	-  	 223	-  	 223	-  	 223	-  	 223	-  	 223	-  	 223	-  	 223	-  	 223	-  	 223	-  	 223	-  	 223	-  223	
ERUs Per Customer
371	Estimated Annual ERUs	158	
223	
223	
223	
223	
223	
223	
223	
223	
223	
223	
223	
223	
223	
223	
372	Average Monthly Use Per ERU	5,078	6,392	6,883	6,321	6,044	6,044	6,044	6,044	6,044	6,044	6,044	6,044	6,044	6,044	6,044	
Sales
373	Tier 1 Water Sales	9,627	
17,104	
18,420	
16,916	
16,174	
16,174	
16,174	
16,174	
16,174	
16,174	
16,174	
16,174	
16,174	
16,174	
16,174	
374	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
375	Total Annual Water Sales (kgal)	9,627	17,104	18,420	16,916	16,174	16,174	16,174	16,174	16,174	16,174	16,174	16,174	16,174	16,174	16,174	
376	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
377	Adjusted Water Sales (kgal)	9,627	17,104	18,420	16,916	16,174	16,174	16,174	16,174	16,174	16,174	16,174	16,174	16,174	16,174	16,174	

Oasis (Not Part of WUP Permit)
Growth																
378	Single Family / Villas or Equivalents	68	18	-	-	-	-	-	-	-	-	-	
379	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
380	Total Growth					68	18	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
381	Single Family / Villas or Equivalents	68	68	68	68	136	154	154	154	154	154	154	154	154	154	154	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	68	-  	 68	-  	 68	-  	 68	-  	 136	-  	 154	-  	 154	-  	 154	-  	 154	-  	 154	-  	 154	-  	 154	-  	 154	-  	 154	-  154	
ERUs Per Customer
384	Estimated Annual ERUs	68	
68	
68	
68	
136	
154	
154	
154	
154	
154	
154	
154	
154	
154	
154	
385	Average Monthly Use Per ERU	10,366	12,320	12,341	18,343	10,134	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	
Sales
386	Tier 1 Water Sales	8,459	
10,053	
10,070	
14,968	
16,539	
16,863	
16,863	
16,863	
16,863	
16,863	
16,863	
16,863	
16,863	
16,863	
16,863	
387	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
388	Total Annual Water Sales (kgal)	8,459	10,053	10,070	14,968	16,539	16,863	16,863	16,863	16,863	16,863	16,863	16,863	16,863	16,863	16,863	
389	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
390	Adjusted Water Sales (kgal)	8,459	10,053	10,070	14,968	16,539	16,863	16,863	16,863	16,863	16,863	16,863	16,863	16,863	16,863	16,863	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Tortuga (Not Part of WUP Permit)
Growth
Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-
Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
393	Total Growth					-	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
394	Single Family / Villas or Equivalents	-	-	28	111	111	111	111	111	111	111	111	111	111	111	111	
Multi-Family		-  	
Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	 28	-  	 111	-  	 111	-  	 111	-  	 111	-  	 111	-  	 111	-  	 111	-  	 111	-  	 111	-  	 111	-  	 111	-  111	
ERUs Per Customer
397	Estimated Annual ERUs	-	
-	
28	
111	
111	
111	
111	
111	
111	
111	
111	
111	
111	
111	
111	
398	Average Monthly Use Per ERU	-	-	3,423	6,809	11,771	11,771	11,771	11,771	11,771	11,771	11,771	11,771	11,771	11,771	11,771	
Sales
399	Tier 1 Water Sales	-	
-	
1,150	
9,070	
15,679	
15,679	
15,679	
15,679	
15,679	
15,679	
15,679	
15,679	
15,679	
15,679	
15,679	
400	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
401	Total Annual Water Sales (kgal)	-	-	1,150	9,070	15,679	15,679	15,679	15,679	15,679	15,679	15,679	15,679	15,679	15,679	15,679	
402	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
403	Adjusted Water Sales (kgal)	-	-	1,150	9,070	15,679	15,679	15,679	15,679	15,679	15,679	15,679	15,679	15,679	15,679	15,679	

Grand Lake
Growth																
404	Single Family / Villas or Equivalents	-	-	-	-	-	-	-	-	-	-	-	
405	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
406	Total Growth					-	-	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly
407	Single Family / Villas or Equivalents	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
408	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
409	Total Accounts or ERUs - Average Monthly	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	
ERUs Per Customer
410	Estimated Annual ERUs	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
-	
411	Average Monthly Use Per ERU	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	
Sales
412	Tier 1 Water Sales	
-	
-	
-	
-	
6,401	
6,401	
6,401	
6,401	
6,401	
6,401	
6,401	
6,401	
6,401	
6,401	
6,401	
413	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
414	Total Annual Water Sales (kgal)	-	-	-	-	6,401	6,401	6,401	6,401	6,401	6,401	6,401	6,401	6,401	6,401	6,401	
415	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
416	Adjusted Water Sales (kgal)	-	-	-	-	6,401	6,401	6,401	6,401	6,401	6,401	6,401	6,401	6,401	6,401	6,401	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		
Downtown WP
Growth
417	Single Family / Villas or Equivalents	39	8	-	-	-	-	-	-	-	-	-
418	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
419	Total Growth					39	8	-	-	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
420	Single Family / Villas or Equivalents	-	-	-	-	39	47	47	47	47	47	47	47	47	47	47	
421	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
422	Total Accounts or ERUs - Average Monthly	-	-	-	-	39	47	47	47	47	47	47	47	47	47	47	
ERUs Per Customer
423	Estimated Annual ERUs	-	
-	
-	
-	
39	
47	
47	
47	
47	
47	
47	
47	
47	
47	
47	
424	Average Monthly Use Per ERU	-	-	-	-	5,220	4,226	4,226	4,226	4,226	4,226	4,226	4,226	4,226	4,226	4,226	
Sales
425	Tier 1 Water Sales	-	
-	
-	
-	
1,978	
2,384	
2,384	
2,384	
2,384	
2,384	
2,384	
2,384	
2,384	
2,384	
2,384	
426	Tier 2 Water Sales		-  	-  	-  	-  	465  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
427	Total Annual Water Sales (kgal)	-	-	-	-	2,443	2,384	2,384	2,384	2,384	2,384	2,384	2,384	2,384	2,384	2,384	
428	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
429	Adjusted Water Sales (kgal)	-	-	-	-	2,443	2,384	2,384	2,384	2,384	2,384	2,384	2,384	2,384	2,384	2,384	

Other Customers (Master Plan Year 2023)
Growth																
430	Single Family / Villas or Equivalents	-	208	208	209	-	-	-	-	-	-	-	
431	Multi-Family		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 
432	Total Growth					-	208	208	209	-	-	-	-	-	-	-	
Total Accounts or ERUs - Average Monthly																
433	Single Family / Villas or Equivalents	-	-	-	-	-	208	416	625	625	625	625	625	625	625	625	
434	Multi-Family		-  	
435	Total Accounts or ERUs - Average Monthly	-	-  	
-	-  	
-	-  	
-	-  	
-	-  	 208	-  	 416	-  	 625	-  	 625	-  	 625	-  	 625	-  	 625	-  	 625	-  	 625	-  625	
ERUs Per Customer
436	Estimated Annual ERUs	-	
-	
-	
-	
-	
208	
416	
625	
625	
625	
625	
625	
625	
625	
625	
437	Average Monthly Use Per ERU	-	-	-	-	-	7,500	7,500	7,500	7,500	7,500	7,500	7,500	7,500	7,500	7,500	
Sales
438	Tier 1 Water Sales	-	
-	
-	
-	
-	
18,720	
37,440	
56,250	
56,250	
56,250	
56,250	
56,250	
56,250	
56,250	
56,250	
439	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
440	Total Annual Water Sales (kgal)	-	-	-	-	-	18,720	37,440	56,250	56,250	56,250	56,250	56,250	56,250	56,250	56,250	
441	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
442	Adjusted Water Sales (kgal)	-	-	-	-	-	18,720	37,440	56,250	56,250	56,250	56,250	56,250	56,250	56,250	56,250	

Table 1-1

West Villages Improvement District Irrigation Rate Study
Customer and Equivalent Residential Unit (ERU) Growth

Line	Historical	Historical	Historical	Historical	Historical	Fiscal Year Ending September 30,	
 No.  Description	2019	2020	2021	2022	2023	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		

443	Total Irrigation Water - Subtotal
Total ERUs for Base Charges	
2,340	
2,663	
2,958	
4,382	
5,926	
7,376	
9,154	
10,557	
11,377	
12,039	
12,395	
12,545	
12,545	
12,545	
12,546	
444	Total Annual Water Sales (kgal)	326,271	393,360	319,789	480,813	708,361	770,965	931,966	1,051,111	1,117,005	1,176,797	1,210,016	1,222,616	1,222,616	1,222,616	1,222,746	
445														-	-	1	
446	Base ERU Growth for Fiscal Year					1,544	1,450	1,778	1,403	820	662	356	150	-	-	1	

447	Mattamy Unit Closings October to December																
448	January to March																
449	April to June																
450	July to September																
451																	
452	Effective ERU Growth for Fiscal Year					729	653	800	631	369	298	160	68	-	-	0	
453	Additional Effective ERU's from Prior Year		-  	815  	798  	978  	772  	451  	364  	196  	83  	-  	- 	
454	Total ERU Growth 455			729	1,468	1,598	1,609	1,141	749	524	263	83	-	0	
456 ERU Adjustments to Be Conservative
457	Estimated Annual ERUs	-	
-	
-	
-	-	
-	
(400)	
(400)	
-	
-	
-	
-	
-	
-	
-	
459	Average Monthly Use Per ERU	- 460	-	-	-	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	9,125	
461	Sales
462	Tier 1 Water Sales	-	
-	
-	
-	-	
-	
(43,800)	
(43,800)	
-	
-	
-	
-	
-	
-	
-	
463	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	

458

464	Total Annual Water Sales (kgal)	-	-	-	-	-	-	(43,800)	(43,800)	-	-	-	-	-	-	-	
465	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
466	Adjusted Water Sales (kgal)	-	-	-	-	-	-	(43,800)	(43,800)	-	-	-	-	-	-	-	

Common Area Usage
	Sales		
467	Tier 1 Water Sales	-	-	-	-	-	-	114,920	114,920	114,920	114,920	114,920	114,920	114,920	114,920	114,920	
468	Tier 2 Water Sales		-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	-  	- 	
469	Total Annual Water Sales (kgal)	-	-	-	-	-	-	114,920	114,920	114,920	114,920	114,920	114,920	114,920	114,920	114,920	
470	Conservation/Usage Adjustment	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	
471	Adjusted Water Sales (kgal)	-	-	-	-	-	-	114,920	114,920	114,920	114,920	114,920	114,920	114,920	114,920	114,920	
	
Total Irrigation Water																
472	Total ERUs for Base Charges	2,340	2,663	2,958	4,382	5,926	7,376	8,754	10,157	11,377	12,039	12,395	12,545	12,545	12,545	12,546	
473	Change in ERUs		323	295	1,424	1,544	1,450	1,378	1,403	1,220	662	356	150	-	-	1	
Total Annual Water Sales without Common																
474	Area Usage (kgal)	326,271	393,360	319,789	480,813	708,361	770,965	888,166	1,007,311	1,117,005	1,176,797	1,210,016	1,222,616	1,222,616	1,222,616	1,222,746	
Total Annual Water Sales with Common																
475	Area Usage (kgal)	326,271	393,360	319,789	480,813	708,361	770,965	1,003,086	1,122,231	1,231,925	1,291,717	1,324,936	1,337,536	1,337,536	1,337,536	1,337,666	
476	Total Annual Water Sales (gpd)	893,893	1,077,699	876,134	1,317,296	1,940,715	2,112,233	2,748,182	3,074,606	3,375,137	3,538,950	3,629,961	3,664,481	3,664,481	3,664,481	3,664,840	
477	Total Annual Water Sales - Peak (gpd)	  2,800,865    3,376,789    2,745,221    4,127,527    6,080,908    6,618,332    8,610,969    9,633,765   10,575,430   11,088,709   11,373,877   11,482,041   11,482,041   11,482,041   11,483,164 	

Table 1-2

West Villages Improvement District Irrigation Rate Study

Projected Irrigation Water Revenues Under Existing Rates

Line	Fiscal Year Ending September 30,	
 No.  Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	

IRRGATION RATE REVENUE
Gran Paradiso (Village A)
1	Well Availability Charges	
$	85,001	
$	90,255	
$	91,356	
$	91,356	
$	91,356	
$	91,356	
$	91,356	
$	91,356	
$	91,356	
$	91,356	
2	Capital Recovery Charges	28,313	30,065	30,432	30,432	30,432	30,432	30,432	30,432	30,432	30,432	
3	Usage / Volume Charges	199,727	212,085	214,674	214,674	214,674	214,674	214,674	214,674	214,674	214,674	
4	Total	$	313,042	$	332,405	$	336,462	$	336,462	$	336,462	$	336,462	$	336,462	$	336,462	$	336,462	$	336,462	

Grand Living (Village D)
5	Well Availability Charges	

$	10,992	

$	18,498	

$	26,004	

$	33,510	

$	34,361	

$	34,361	

$	34,361	

$	34,361	

$	34,361	

$	34,361	
6	Capital Recovery Charges	3,657	6,159	8,661	11,163	11,447	11,447	11,447	11,447	11,447	11,447	
7	Usage / Volume Charges	4,811	8,106	11,401	14,696	15,070	15,070	15,070	15,070	15,070	15,070	
8	Total	$	19,460	$	32,763	$	46,066	$	59,370	$	60,877	$	60,877	$	60,877	$	60,877	$	60,877	$	60,877	
Publix (Village D)
9	Well Availability Charges	
$	2,652	
$	2,652	
$	2,652	
$	2,652	
$	2,652	
$	2,652	
$	2,652	
$	2,652	
$	2,652	
$	2,652	
10	Capital Recovery Charges	884	884	884	884	884	884	884	884	884	884	
11	Usage / Volume Charges	7,010	7,010	7,010	7,010	7,010	7,010	7,010	7,010	7,010	7,010	
12	Total	$	10,546	$	10,546	$	10,546	$	10,546	$	10,546	$	10,546	$	10,546	$	10,546	$	10,546	$	10,546	
Tropia (Village D)
13	Well Availability Charges	
$	4,787	
$	4,787	
$	4,787	
$	4,787	
$	4,787	
$	4,787	
$	4,787	
$	4,787	
$	4,787	
$	4,787	
14	Capital Recovery Charges	1,584	1,584	1,584	1,584	1,584	1,584	1,584	1,584	1,584	1,584	
15	Usage / Volume Charges	3,405	3,405	3,405	3,405	3,405	3,405	3,405	3,405	3,405	3,405	
16	Total	$	9,777	$	9,777	$	9,777	$	9,777	$	9,777	$	9,777	$	9,777	$	9,777	$	9,777	$	9,777	

Davis 2 (Apartments and Townhomes - Village D)	
17	Well Availability Charges	$	1,668	$	3,336	$	5,988	$	5,988	$	5,988	$	5,988	$	5,988	$	5,988	$	5,988	$	5,988	
18	Capital Recovery Charges	552	1,104	1,982	1,982	1,982	1,982	1,982	1,982	1,982	1,982	
19	Usage / Volume Charges	2,638	5,276	9,432	9,432	9,432	9,432	9,432	9,432	9,432	9,432	
20	Total	$	4,858	$	9,716	$	17,402	$	17,402	$	17,402	$	17,402	$	17,402	$	17,402	$	17,402	$	17,402	
Hospital Property Phase 1 (Village D)
21	Well Availability Charges	$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
22	Capital Recovery Charges	-	-	-	-	-	-	-	-	-	-	
23	Usage / Volume Charges	-	-	-	-	-	-	-	-	-	-	
24	Total	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Table 1-2

West Villages Improvement District Irrigation Rate Study

Projected Irrigation Water Revenues Under Existing Rates

Line	Fiscal Year Ending September 30,	
 No.  Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	

	Public Safety Building (Village D)		
25	Well Availability Charges	$	1,952	$	1,952	$	1,952	$	1,952	$	1,952	$	1,952	$	1,952	$	1,952	$	1,952	$	1,952	
26	Capital Recovery Charges	651	651	651	651	651	651	651	651	651	651	
27	Usage / Volume Charges	2,410	2,410	2,410	2,410	2,410	2,410	2,410	2,410	2,410	2,410	
28	Total	$	5,012	$	5,012	$	5,012	$	5,012	$	5,012	$	5,012	$	5,012	$	5,012	$	5,012	$	5,012	

Solea Age-Restricted Apartments (Village D)	
29	Well Availability Charges	$	3,403	$	3,403	$	3,403	$	3,403	$	3,403	$	3,403	$	3,403	$	3,403	$	3,403	$	3,403	
30	Capital Recovery Charges	1,126	1,126	1,126	1,126	1,126	1,126	1,126	1,126	1,126	1,126	
31	Usage / Volume Charges	5,356	5,356	5,356	5,356	5,356	5,356	5,356	5,356	5,356	5,356	
32	Total	$	9,884	$	9,884	$	9,884	$	9,884	$	9,884	$	9,884	$	9,884	$	9,884	$	9,884	$	9,884	

Antigua (Village E)
33	Well Availability Charges	

$	6,255	

$	8,757	

$	8,757	

$	8,757	

$	8,757	

$	8,757	

$	8,757	

$	8,757	

$	8,757	

$	8,757	
34	Capital Recovery Charges	2,085	2,919	2,919	2,919	2,919	2,919	2,919	2,919	2,919	2,919	
35	Usage / Volume Charges	9,992	13,989	13,989	13,989	13,989	13,989	13,989	13,989	13,989	13,989	
36	Total	$	18,332	$	25,665	$	25,665	$	25,665	$	25,665	$	25,665	$	25,665	$	25,665	$	25,665	$	25,665	

Stillwell (Village E)
37	Well Availability Charges	

$	2,502	

$	13,711	

$	13,711	

$	13,711	

$	13,711	

$	13,711	

$	13,711	

$	13,711	

$	13,711	

$	13,711	
38	Capital Recovery Charges	834	4,570	4,570	4,570	4,570	4,570	4,570	4,570	4,570	4,570	
39	Usage / Volume Charges	3,997	21,902	21,902	21,902	21,902	21,902	21,902	21,902	21,902	21,902	
40	Total	$	7,333	$	40,183	$	40,183	$	40,183	$	40,183	$	40,183	$	40,183	$	40,183	$	40,183	$	40,183	

41	
Academy at Wellen Park Well Availability Charges	

$	

-	

$	

-	

$	

-	

$	

-	

$	

-	

$	

-	

$	

-	

$	

-	

$	

-	

$	

50	
42	Capital Recovery Charges		-		-		-		-		-		-		-		-		-		17	
43	Usage / Volume Charges		-		-		-		-		-		-		-		-		-		95	
44	Total	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	162	

60-Acre Parcel - Coach Homes (Village E)	
45	Well Availability Charges	$	-	$	-	$	5,004	$	10,008	$	15,012	$	20,016	$	20,016	$	20,016	$	20,016	$	20,016	
46	Capital Recovery Charges	-	-	1,668	3,336	5,004	6,672	6,672	6,672	6,672	6,672	
47	Usage / Volume Charges	-	-	7,994	15,987	23,981	31,974	31,974	31,974	31,974	31,974	
48	Total	$	-	$	-	$	14,666	$	29,331	$	43,997	$	58,662	$	58,662	$	58,662	$	58,662	$	58,662	

Table 1-2

West Villages Improvement District Irrigation Rate Study

Projected Irrigation Water Revenues Under Existing Rates

Line	Fiscal Year Ending September 30,	
 No.  Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	

Avelina (Village F)
49	Well Availability Charges	
$	4,804	
$	4,804	
$	4,804	
$	4,804	
$	4,804	
$	4,804	
$	4,804	
$	4,804	
$	4,804	
$	4,804	
50	Capital Recovery Charges	1,601	1,601	1,601	1,601	1,601	1,601	1,601	1,601	1,601	1,601	
51	Usage / Volume Charges	14,284	14,284	14,284	14,284	14,284	14,284	14,284	14,284	14,284	14,284	
52	Total	$	20,689	$	20,689	$	20,689	$	20,689	$	20,689	$	20,689	$	20,689	$	20,689	$	20,689	$	20,689	

Wysteria (Village F)
53	Well Availability Charges	

$	7,656	

$	7,656	

$	7,656	

$	7,656	

$	7,656	

$	7,656	

$	7,656	

$	7,656	

$	7,656	

$	7,656	
54	Capital Recovery Charges	2,552	2,552	2,552	2,552	2,552	2,552	2,552	2,552	2,552	2,552	
55	Usage / Volume Charges	15,955	15,955	15,955	15,955	15,955	15,955	15,955	15,955	15,955	15,955	
56	Total	$	26,164	$	26,164	$	26,164	$	26,164	$	26,164	$	26,164	$	26,164	$	26,164	$	26,164	$	26,164	

Solstice (Village F)
57	Well Availability Charges	

$	9,357	

$	9,357	

$	9,357	

$	9,357	

$	9,357	

$	9,357	

$	9,357	

$	9,357	

$	9,357	

$	9,357	
58	Capital Recovery Charges	3,119	3,119	3,119	3,119	3,119	3,119	3,119	3,119	3,119	3,119	
59	Usage / Volume Charges	10,123	10,123	10,123	10,123	10,123	10,123	10,123	10,123	10,123	10,123	
60	Total	$	22,599	$	22,599	$	22,599	$	22,599	$	22,599	$	22,599	$	22,599	$	22,599	$	22,599	$	22,599	

Sunstone (Village F)
61	Well Availability Charges	

$	12,760	

$	17,764	

$	22,768	

$	27,772	

$	32,776	

$	34,277	

$	34,277	

$	34,277	

$	34,277	

$	34,277	
62	Capital Recovery Charges	4,253	5,921	7,589	9,257	10,925	11,426	11,426	11,426	11,426	11,426	
63	Usage / Volume Charges	20,383	28,377	36,370	44,364	52,357	54,755	54,755	54,755	54,755	54,755	
64	Total	$	37,397	$	52,063	$	66,728	$	81,394	$	96,059	$	100,459	$	100,459	$	100,459	$	100,459	$	100,459	

Gran Place (Village F)
65	Well Availability Charges	

$	2,102	

$	2,102	

$	2,102	

$	2,102	

$	2,102	

$	2,102	

$	2,102	

$	2,102	

$	2,102	

$	2,102	
66	Capital Recovery Charges	701	701	701	701	701	701	701	701	701	701	
67	Usage / Volume Charges	3,357	3,357	3,357	3,357	3,357	3,357	3,357	3,357	3,357	3,357	
68	Total	$	6,160	$	6,160	$	6,160	$	6,160	$	6,160	$	6,160	$	6,160	$	6,160	$	6,160	$	6,160	

BB Living (Village G)
69	Well Availability Charges	

$	5,004	

$	10,008	

$	10,008	

$	10,008	

$	10,008	

$	10,008	

$	10,008	

$	10,008	

$	10,008	

$	10,008	
70	Capital Recovery Charges	1,668	3,336	3,336	3,336	3,336	3,336	3,336	3,336	3,336	3,336	
71	Usage / Volume Charges	6,132	12,264	12,264	12,264	12,264	12,264	12,264	12,264	12,264	12,264	
72	Total	$	12,804	$	25,608	$	25,608	$	25,608	$	25,608	$	25,608	$	25,608	$	25,608	$	25,608	$	25,608	

Table 1-2

West Villages Improvement District Irrigation Rate Study

Projected Irrigation Water Revenues Under Existing Rates

Line	Fiscal Year Ending September 30,	
 No.  Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	

Brightmore (Village G)
73	Well Availability Charges	
$	6,655	
$	12,660	
$	18,665	
$	24,670	
$	30,675	
$	30,675	
$	30,675	
$	30,675	
$	30,675	
$	30,675	
74	Capital Recovery Charges	2,218	4,220	6,222	8,223	10,225	10,225	10,225	10,225	10,225	10,225	
75	Usage / Volume Charges	8,156	15,514	22,872	30,231	37,589	37,589	37,589	37,589	37,589	37,589	
76	Total	$	17,029	$	32,394	$	47,759	$	63,124	$	78,489	$	78,489	$	78,489	$	78,489	$	78,489	$	78,489	

Braves (Village G)
77	Well Availability Charges	

$	22,918	

$	22,918	

$	22,918	

$	22,918	

$	22,918	

$	22,918	

$	22,918	

$	22,918	

$	22,918	

$	22,918	
78	Capital Recovery Charges	7,639	7,639	7,639	7,639	7,639	7,639	7,639	7,639	7,639	7,639	
79	Usage / Volume Charges	23,301	23,301	23,301	23,301	23,301	23,301	23,301	23,301	23,301	23,301	
80	Total	$	53,859	$	53,859	$	53,859	$	53,859	$	53,859	$	53,859	$	53,859	$	53,859	$	53,859	$	53,859	

Palmera Single Family Homes (Village I)
81	Well Availability Charges	

$	1,001	

$	8,757	

$	16,263	

$	23,769	

$	31,275	

$	38,781	

$	46,287	

$	46,287	

$	46,287	

$	46,287	
82	Capital Recovery Charges	334	2,919	5,421	7,923	10,425	12,927	15,429	15,429	15,429	15,429	
83	Usage / Volume Charges	1,226	10,731	19,929	29,127	38,325	47,523	56,721	56,721	56,721	56,721	
84	Total	$	2,561	$	22,407	$	41,613	$	60,819	$	80,025	$	99,231	$	118,437	$	118,437	$	118,437	$	118,437	

Palmera Coach Homes (Village I)
85	Well Availability Charges	

$	1,001	

$	3,503	

$	6,005	

$	8,507	

$	11,009	

$	13,511	

$	13,511	

$	13,511	

$	13,511	

$	13,511	
86	Capital Recovery Charges	334	1,168	2,002	2,836	3,670	4,504	4,504	4,504	4,504	4,504	
87	Usage / Volume Charges	1,226	4,292	7,358	10,424	13,490	16,556	16,556	16,556	16,556	16,556	
88	Total	$	2,561	$	8,963	$	15,365	$	21,767	$	28,169	$	34,571	$	34,571	$	34,571	$	34,571	$	34,571	

WP Golf & CC (Village J)
89	Well Availability Charges	

$	76,461	

$	76,461	

$	76,461	

$	76,461	

$	76,461	

$	76,461	

$	76,461	

$	76,461	

$	76,461	

$	76,461	
90	Capital Recovery Charges	25,487	25,487	25,487	25,487	25,487	25,487	25,487	25,487	25,487	25,487	
91	Usage / Volume Charges	73,531	73,531	73,531	73,531	73,531	73,531	73,531	73,531	73,531	73,531	
92	Total	$	175,479	$	175,479	$	175,479	$	175,479	$	175,479	$	175,479	$	175,479	$	175,479	$	175,479	$	175,479	

WP Golf & CC HOA (Village J)
93	Well Availability Charges	

$	24,860	

$	37,987	

$	51,114	

$	51,114	

$	51,114	

$	51,114	

$	51,114	

$	51,114	

$	51,114	

$	51,114	
94	Capital Recovery Charges	8,281	12,657	17,033	17,033	17,033	17,033	17,033	17,033	17,033	17,033	
95	Usage / Volume Charges	30,415	46,542	62,608	62,608	62,608	62,608	62,608	62,608	62,608	62,608	
96	Total	$	63,556	$	97,186	$	130,755	$	130,755	$	130,755	$	130,755	$	130,755	$	130,755	$	130,755	$	130,755	

Table 1-2

West Villages Improvement District Irrigation Rate Study

Projected Irrigation Water Revenues Under Existing Rates

Line	Fiscal Year Ending September 30,	
 No.  Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	

Landspur - Single Family (Village K)
97	Well Availability Charges	
$	1,001	
$	7,006	
$	11,409	
$	11,409	
$	11,409	
$	11,409	
$	11,409	
$	11,409	
$	11,409	
$	11,409	
98	Capital Recovery Charges	334	2,335	3,803	3,803	3,803	3,803	3,803	3,803	3,803	3,803	
99	Usage / Volume Charges	1,226	8,585	13,981	13,981	13,981	13,981	13,981	13,981	13,981	13,981	
100	Total	$	2,561	$	17,926	$	29,193	$	29,193	$	29,193	$	29,193	$	29,193	$	29,193	$	29,193	$	29,193	

Landspur - Coach Homes (Village K)
101	Well Availability Charges	

$	2,502	

$	5,004	

$	7,506	

$	12,510	

$	16,263	

$	16,263	

$	16,263	

$	16,263	

$	16,263	

$	16,263	
102	Capital Recovery Charges	834	1,668	2,502	4,170	5,421	5,421	5,421	5,421	5,421	5,421	
103	Usage / Volume Charges	3,066	6,132	9,198	15,330	19,929	19,929	19,929	19,929	19,929	19,929	
104	Total	$	6,402	$	12,804	$	19,206	$	32,010	$	41,613	$	41,613	$	41,613	$	41,613	$	41,613	$	41,613	

Everly - Single Family (Village K)
105	Well Availability Charges	

$	751	

$	3,253	

$	5,755	

$	8,257	

$	10,759	

$	12,060	

$	12,060	

$	12,060	

$	12,060	

$	12,060	
106	Capital Recovery Charges	250	1,084	1,918	2,752	3,586	4,020	4,020	4,020	4,020	4,020	
107	Usage / Volume Charges	920	3,986	7,052	10,118	13,184	14,778	14,778	14,778	14,778	14,778	
108	Total	$	1,921	$	8,323	$	14,725	$	21,127	$	27,529	$	30,858	$	30,858	$	30,858	$	30,858	$	30,858	

Renaissance (Phase 1 & 2)
109	Well Availability Charges	

$	34,127	

$	34,127	

$	34,127	

$	34,127	

$	34,127	

$	34,127	

$	34,127	

$	34,127	

$	34,127	

$	34,127	
110	Capital Recovery Charges	11,376	11,376	11,376	11,376	11,376	11,376	11,376	11,376	11,376	11,376	
111	Usage / Volume Charges	54,516	54,516	54,516	54,516	54,516	54,516	54,516	54,516	54,516	54,516	
112	Total	$	100,019	$	100,019	$	100,019	$	100,019	$	100,019	$	100,019	$	100,019	$	100,019	$	100,019	$	100,019	

Preserve (Not Part of WUP Permit)
113	Well Availability Charges	

$	11,159	

$	11,159	

$	11,159	

$	11,159	

$	11,159	

$	11,159	

$	11,159	

$	11,159	

$	11,159	

$	11,159	
114	Capital Recovery Charges	3,720	3,720	3,720	3,720	3,720	3,720	3,720	3,720	3,720	3,720	
115	Usage / Volume Charges	11,807	11,807	11,807	11,807	11,807	11,807	11,807	11,807	11,807	11,807	
116	Total	$	26,685	$	26,685	$	26,685	$	26,685	$	26,685	$	26,685	$	26,685	$	26,685	$	26,685	$	26,685	

Oasis (Not Part of WUP Permit)
117	Well Availability Charges	

$	7,706	

$	7,706	

$	7,706	

$	7,706	

$	7,706	

$	7,706	

$	7,706	

$	7,706	

$	7,706	

$	7,706	
118	Capital Recovery Charges	2,569	2,569	2,569	2,569	2,569	2,569	2,569	2,569	2,569	2,569	
119	Usage / Volume Charges	12,310	12,310	12,310	12,310	12,310	12,310	12,310	12,310	12,310	12,310	
120	Total	$	22,585	$	22,585	$	22,585	$	22,585	$	22,585	$	22,585	$	22,585	$	22,585	$	22,585	$	22,585	

Table 1-2

West Villages Improvement District Irrigation Rate Study

Projected Irrigation Water Revenues Under Existing Rates

Line	Fiscal Year Ending September 30,	
 No.  Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	

Tortuga (Not Part of WUP Permit)
121	Well Availability Charges	
$	5,554	
$	5,554	
$	5,554	
$	5,554	
$	5,554	
$	5,554	
$	5,554	
$	5,554	
$	5,554	
$	5,554	
122	Capital Recovery Charges	1,851	1,851	1,851	1,851	1,851	1,851	1,851	1,851	1,851	1,851	
123	Usage / Volume Charges	11,446	11,446	11,446	11,446	11,446	11,446	11,446	11,446	11,446	11,446	
124	Total	$	18,852	$	18,852	$	18,852	$	18,852	$	18,852	$	18,852	$	18,852	$	18,852	$	18,852	$	18,852	
Grand Lake
125	Well Availability Charges	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
126	Capital Recovery Charges	-	-	-	-	-	-	-	-	-	-	
127	Usage / Volume Charges	4,673	4,673	4,673	4,673	4,673	4,673	4,673	4,673	4,673	4,673	
128	Total	$	4,673	$	4,673	$	4,673	$	4,673	$	4,673	$	4,673	$	4,673	$	4,673	$	4,673	$	4,673	
Downtown WP
129	Well Availability Charges	
$	2,352	
$	2,352	
$	2,352	
$	2,352	
$	2,352	
$	2,352	
$	2,352	
$	2,352	
$	2,352	
$	2,352	
130	Capital Recovery Charges	784	784	784	784	784	784	784	784	784	784	
131	Usage / Volume Charges	1,740	1,740	1,740	1,740	1,740	1,740	1,740	1,740	1,740	1,740	
132	Total	$	4,876	$	4,876	$	4,876	$	4,876	$	4,876	$	4,876	$	4,876	$	4,876	$	4,876	$	4,876	

Other Customers (Master Plan Year 2023)	
133	Well Availability Charges	$	10,408	$	20,817	$	31,275	$	31,275	$	31,275	$	31,275	$	31,275	$	31,275	$	31,275	$	31,275	
134	Capital Recovery Charges	3,469	6,939	10,425	10,425	10,425	10,425	10,425	10,425	10,425	10,425	
135	Usage / Volume Charges	13,666	27,331	41,063	41,063	41,063	41,063	41,063	41,063	41,063	41,063	
136	Total	$	27,543	$	55,087	$	82,763	$	82,763	$	82,763	$	82,763	$	82,763	$	82,763	$	82,763	$	82,763	

ERU Adjustments to Be Conservative											
137	Well Availability Charges	$	-	$	(20,016)	$	(20,016)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
138	Capital Recovery Charges	-	(6,672)	(6,672)	-	-	-	-	-	-	-	
139	Usage / Volume Charges	-	(31,974)	(31,974)	-	-	-	-	-	-	-	
140	Total	$	-	$	(58,662)	$	(58,662)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Common Area Usage											
141	Usage / Volume Charges	$	-	$	83,892	$	83,892	$	83,892	$	83,892	$	83,892	$	83,892	$	83,892	$	83,892	$	83,892	
142	Total	$	-	$	83,892	$	83,892	$	83,892	$	83,892	$	83,892	$	83,892	$	83,892	$	83,892	$	83,892	

Table 1-2

West Villages Improvement District Irrigation Rate Study

Projected Irrigation Water Revenues Under Existing Rates

Line	Fiscal Year Ending September 30,	
 No.  Description	2024	2025	2026	2027	2028	2029	2030	2031	2032		2033		

Total Irrigation Water Rate Revenue
Well Availability Charges

$	369,352

$	438,291

$	508,563

$	569,612

$	602,739

$	620,553

$	628,059

$	628,059

$	628,059

$	628,109

Capital Recovery Charges	123,061	146,036	169,454	189,804	200,846	206,784	209,286	209,286	209,286	209,303
Usage / Volume Charges		562,805  	732,253  	819,229  	899,305  	942,953  	967,203  	976,401  	976,401  	976,401  	976,496 
146	Total	 $ 1,055,218   $ 1,316,580   $ 1,497,247   $ 1,658,722   $ 1,746,538   $ 1,794,540   $ 1,813,746   $ 1,813,746   $ 1,813,746   $ 1,813,908 

147	Base Charge Recovery Percentage	46.7%	44.4%	45.3%	45.8%	46.0%	46.1%	46.2%	46.2%	46.2%	46.2%

Table 1-3

West Villages Improvement District Irrigation Rate Study

Development of Net Revenue Requirements from User Rates and Projected Revenue Adjustments - Irrigation System

Line	Fiscal Year Ending September 30,	
No.  Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	
Operating Expenses
1	Unit 6 Master Irrigation Utility Expenditures	$  2,124,494	$  1,621,874	$  1,638,161	$  1,776,471	$  1,906,776	$  1,944,213	$  2,000,205	$  2,045,210	$  2,127,016	$  2,140,810	
2	Contingency and Bad Debt Expense	31,867	24,328	24,572	26,647	28,602	29,163	30,003	30,678	31,905	32,112	
3	Total Operating Expenses

Debt Service	$  2,156,362	$  1,646,202	$  1,662,733	$  1,803,118	$  1,935,377	$  1,973,376	$  2,030,208	$  2,075,888	$  2,158,922	$  2,172,922	
4	Additional Senior Lien Debt 1	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	559,750	
5	Additional Senior Lien Debt 2	-	-	-	-	-	-	-	-	-	192,916	
6	Total Debt Service

Other Revenue Requirements	$	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	-  $	752,666	

7	Capital Funded from Rates	$	-	$	-	$	-	$	-	$	100,000	$	464,000	$	2,116,960	$	472,486	$	116,986	$	751,665	
8	Transfer to Rate Stabilization Fund		-		-		-		-		-		-		-		-		-		-	
9	Total Other Revenue Requirements	$	-	$	-	$	-	$	-	$	100,000	$	464,000	$  2,116,960	$	472,486	$	116,986	$	751,665	
10	Gross Revenue Requirements	$  2,156,362	$  1,646,202	$  1,662,733	$  1,803,118	$  2,035,377	$  2,437,376	$  4,147,168	$  2,548,374	$  2,275,907	$  3,677,254	
Less Income and Funds from Other Sources
11	Other Operating Revenue	
$	815,000	
$	200,000	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
$	-	
12	Net Revenue Requirements	$  1,341,362	$  1,446,202	$  1,662,733	$  1,803,118	$  2,035,377	$  2,437,376	$  4,147,168	$  2,548,374	$  2,275,907	$  3,677,254	
Revenue from Existing Rates
13	Irrigation System Rate Revenue	
$  1,055,218	
$  1,316,580	
$  1,497,247	
$  1,658,722	
$  1,746,538	
$  1,794,540	
$  1,813,746	
$  1,813,746	
$  1,813,746	
$  1,813,908	
14	Prior Year Rate Adjustment	-	-	449,200	627,000	804,600	984,000	1,163,000	1,341,600	1,530,900	1,731,800	
15	Total Applicable Rate Revenue	$  1,055,218	$  1,316,580	$  1,946,447	$  2,285,722	$  2,551,138	$  2,778,540	$  2,976,746	$  3,155,346	$  3,344,646	$  3,545,708	
16	Rate Adjustments	0.00%	30.00%	6.00%	6.00%	6.00%	6.00%	6.00%	6.00%	6.00%	6.00%	
17	Effective Months	12	12	12	12	12	12	12	12	12	12	
18	Percent of Current Year Effective	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	100.0%	
19	Revenue from Current Rate Adjustment	$	-	$	395,000	$	116,800	$	137,100	$	153,100	$	166,700	$	178,600	$	189,300	$	200,700	$	212,700	
20	Total Rate Revenue	$  1,055,218	$  1,711,580	$  2,063,247	$  2,422,822	$  2,704,238	$  2,945,240	$  3,155,346	$  3,344,646	$  3,545,346	$  3,758,408	
21	Revenue Surplus/(Deficiency) Under Proposed Rates	$	(286,144)	$	265,378	$	400,514	$	619,703	$	668,861	$	507,864	$	(991,822)	$	796,272	$  1,269,439	$	81,154	

Table 1-4

West Villages Improvement District Irrigation Rate Study

Projected Operating Expenses - Irrigation System

Line	Fiscal Year Ending September 30,	
No.  Description	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033	

Unit 6 Master Irrigation Utility Expenditures
1	Engineering	$	100,000	$	100,000	$	104,000	$	108,160	$	112,486	$	116,986	$	121,665	$	126,532	$	131,593	$	136,857	
2	Engineering - Extraordinary	49,000	-	-	-	35,000	-	-	-	35,000	-	
3	Management	40,000	41,600	43,264	44,995	46,794	48,666	50,613	52,637	54,743	56,932	
4	Operations Administration	125,000	130,000	135,200	140,608	146,232	152,082	158,165	164,491	171,071	177,914	
5	Additional Personnel	-	-	-	-	-	-	-	-	-	-	
6	Legal	10,000	10,400	10,816	11,249	11,699	12,167	12,653	13,159	13,686	14,233	
7	Legal - Extraordinary FY22/23	400,000	53,333	-	-	-	-	-	-	-	-	
8	Legal - Extaordinary FY 23/24	350,000	46,667	-	-	-	-	-	-	-	-	
9	Audit	3,000	3,120	3,245	3,375	3,510	3,650	3,796	3,948	4,106	4,270	
10	Miscellaneous	5,000	5,150	5,305	5,464	5,628	5,796	5,970	6,149	6,334	6,524	
11	Misc - Extraordinary Cost FY 22/23	35,000	16,154	-	-	-	-	-	-	-	-	
12	Misc - Extraordinary Cost FY 23/24	30,000	13,846	-	-	-	-	-	-	-	-	
13	Utility System - Repairs and Maintenance	150,000	156,000	162,240	168,730	175,479	182,498	189,798	197,390	205,285	213,497	
14	Electricity	262,200	354,788	412,807	471,283	513,924	548,226	575,577	598,600	622,544	647,509	
15	Water	191,199	247,516	247,516	247,516	247,516	247,516	247,516	247,516	247,516	247,516	
16	Fuel and Oil	5,000	5,250	5,513	5,788	6,078	6,381	6,700	7,036	7,387	7,757	
17	Well Availabliitiy Payment	369,095	438,050	508,256	569,305	602,432	620,246	627,752	627,752	627,752	627,802	
18	Total Unit 6 Master Irrigation Utility Expenditures $	2,124,494	$	1,621,874	$	1,638,161	$	1,776,471	$	1,906,776	$	1,944,213	$	2,000,205	$	2,045,210	$	2,127,016	$	2,140,810	

	Contingency and Bad Debt Expense		
19	Bad Debt Expense	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
20	Contingency Allowance		31,867		24,328		24,572		26,647		28,602		29,163		30,003		30,678		31,905		32,112	
21	Total Contingency and Bad Debt Expense	$	31,867	$	24,328	$	24,572	$	26,647	$	28,602	$	29,163	$	30,003	$	30,678	$	31,905	$	32,112	

22	TOTAL IRRIGATION SYSTEM OPERATING EXPE $ 2,156,362  $ 1,646,202  $ 1,662,733  $ 1,803,118  $ 1,935,377  $ 1,973,376  $ 2,030,208  $ 2,075,888  $ 2,158,922  $ 2,172,922 

Table 1-5

West Villages Improvement District Irrigation Rate Study

Estimated Multi-Year Capital Improvement Program and Funding Sources

Line	Funding
 No.   Description	 	Source		Fiscal Year Ending September 30,		

	Total		
	Adjusted
2023	2024	2025	2026	2027	2028	2029	2030	2031	2032	2033			

CAPITAL IMPROVEMENT PROGRAM
Capital Projects
1	Future Wells Supply Lines	DEV	$	-	$  270,000	$	-  $	-	$  270,000	$	-	$	-	$	-	$	-	$	-	$	-	$	540,000	
2	Future Wells Supply Lines	REV	-	-	-	-	-	-	-	270,000	-	-	270,000	540,000	
3	16" PVC, C-905 Reclaimed Water Line (Engl. WWTP)	REV	-	-	-	-	-	-	-	928,800	-	-	-	928,800	
4	West Villages Parkway Pond Irrigation Delivery	DEV	90,054	-	-	-	-	-	-	-	-	-	-	90,054	
5	6" PVC, C-905 Irrigation Water Main with Fittings	UnitBonds	-	-	-	-	-	-	-	-	643,500	643,500	-	1,287,000	
6	12" PVC, C-905 Irrigation Water Main with Fittings	UnitBonds	-	1,700,200	-	-	-	817,767	-	-	-	-	-	2,517,967	
7	12" PVC, C-905 Irrigation Water Main with Fittings	UnitBonds	-	-	-	-	-	-	-	817,767	-	817,767	-	1,635,533	
8	16" PVC, C-905 Irrigation Water Main with Fittings	UnitBonds	-	-	-	378,000	-	-	-	-	-	-	-	378,000	
9	PIL2A Pump Station	DEV	-	690,000	-	-	-	-	-	-	-	-	-	690,000	
10	PIL4 Pump Station	DEV	168,000	-	-	-	-	-	-	-	-	-	-	168,000	
11	PIL5 Pump Station	REV	-	-	-	-	-	-	-	450,000	-	-	-	450,000	
12	97	DEV	-	-	-	360,000	-	-	-	-	-	-	-	360,000	
13	98	DEV	-	-	-	360,000	-	-	-	-	-	-	-	360,000	
14	100	DEV	-	-	-	-	-	360,000	-	-	-	-	-	360,000	
15	101	DEV	-	-	-	-	-	360,000	-	-	-	-	-	360,000	
16	128	REV	-	-	-	-	-	-	-	360,000	-	-	-	360,000	
17	129	REV	-	-	-	-	-	-	-	-	360,000	-	-	360,000	
18	130	REV	-	-	-	-	-	-	-	-	-	-	360,000	360,000	
19	187	DEV	-	-	-	-	360,000	-	-	-	-	-	-	360,000	
20	188	DEV	-	-	-	-	-	360,000	-	-	-	-	-	360,000	
21	189	REV	-	-	-	-	-	-	360,000	-	-	-	-	360,000	
22	Infrastructure Improvements and Maintenance	REV	-	-	-	-	-	100,000	104,000	108,160	112,486	116,986	121,665	663,298	
23	Subtotal - Capital Projects		$  258,054	$ 2,660,200	$	-  $ 1,098,000	$  630,000	$ 1,997,767	$  464,000	$ 2,934,727	$ 1,115,986	$ 1,578,253	$  751,665	$  13,488,652	
24	TOTAL IRRIGATION WATER SYSTEM CAPITAL IMPROVEMENT	PROGRAM	$  258,054	$ 2,660,200	$	-  $ 1,098,000	$  630,000	$ 1,997,767	$  464,000	$ 2,934,727	$ 1,115,986	$ 1,578,253	$  751,665	$  13,488,652	
	
FUNDING SOURCES													

25	IRRIGATION WATER SYSTEM
Developer Deficit Funding	
DEV	
$	
258,054	
$  960,000	
$	
-	
$	
720,000	
$	
630,000	
$ 1,080,000	
$	
-	
$	
-	
$	
-	
$	
-	
$	
-	
$	
3,648,054	
26	Funded By Future Unit Bonds	UnitBonds		-	1,700,200		-		378,000		-	817,767		-		817,767		643,500		1,461,267		-		5,818,500	
27	User Rate Revenue	REV		-	-		-		-		-	100,000		464,000		2,116,960		472,486		116,986		751,665		4,022,098	
28	TOTAL IRRIGATION WATER SYSTEM FUNDING SOURCES	$	258,054	$ 2,660,200	$	-	$ 1,098,000	$	630,000	$ 1,997,767	$	464,000	$ 2,934,727	$ 1,115,986	$ 1,578,253	$	751,665	$	13,488,652	

SECTION 2
User Rate Design

Page 64

West Villages Improvement District
SECTION 2:

Irrigation Water Rate Study

USER RATE DESIGN
: User Rate Design - General
User rate design involves the calculation of monthly rates and charges for each customer classification. As noted in the transmittal letter of this report, developing a financial and rate plan for the System involves multiple considerations:
The financial and rate plan should consider utility best management practices and should promote financial sustainability and creditworthiness. Conforming with utility best management practices enables the utility to accomplish its mission while keeping rates affordable over the long term. The two most important financial metrics for determining financial sustainability and creditworthiness are cash reserves and debt service coverage.
The proposed monthly user rates should be considered equitable, affordable, and competitive.
The proposed rate plan should not cause "rate shock" to customers. From a best financial management practices standpoint, smaller incremental increases over time can help avoid future rate shock and large "catch up" rate increases.
The proposed rates should enable the utility to perform the necessary capital improvements and operational enhancements. The rates should also provide sufficient margins for capital reinvestment in the System.
The proposed user rates should provide the System with an adequate level of revenue stability given the seasonality and cyclicality of irrigation water sales.
The irrigation water user rate structure should encourage conservation of water resources.
: Proposed Monthly Irrigation Water Rate Design
The proposed irrigation water rates are shown in Table ES-1 of the Executive Summary of this report. The detailed rate design is shown in Table 2-1 at the end of this section. Key aspects of the rate design include:
Fixed charge recovery of 40%. Most System costs are fixed (e.g., management fees, operations administration, etc.) and must be paid regardless of whether water is used. Higher fixed charge recovery is favored by credit rating agencies since it provides more revenue stability. However, the utility industry generally considers that greater than 40% fixed charge recovery does not promote water conservation.

West Villages Improvement District	Irrigation Water Rate Study
Well availability charges / payments based on the effective agreement at the time. The well availability charges are being litigated, but the effective agreement remains the Irrigation Water Supply Agreement dated December 4, 2018, as amended. GovRates had no involvement in the establishment and amount of these charges. We are not water rights valuation experts. The existing agreement may be amended in the future. 100% of the well availability charge collections = 100% of the well payments operating expense. The well availability charge could be adjusted and all other rate components would remain the same.
Purchased reclaimed water component of the volumetric rate that would be adjusted automatically based on the percentage increases in the North Port reclaimed water rate charged to the District (rounded up to nearest cent). Future reclaimed water rate increases from North Port are unknown, and there are no limitations on the amount of the increases. The purchased reclaimed water component helps the System maintain its financial position when reclaimed water rate increases occur. Per the rate design, revenues collected under the purchased reclaimed water component = 100% of the projected reclaimed water expense.
Lower volumetric rate for customers with private irrigation pumps. Based on decision on how the System was structured, customers with private irrigation pumps pay additional operating and maintenance costs for irrigation water. These extra costs were not a choice made by the customers.
In the absence of a formal rate study recommendation, automatic rate indexing for rate structure components – other than purchased reclaimed water volumetric rates and well availability charges – based on increases the local Tampa-St. Petersburg-Clearwater Consumer Price Index. Automatic indexing is common among utilities in Florida and is a best financial management practice. Smaller rate increases over time help prevent large future rate increases and "rate shock." This practice is favored by credit rating agencies since the indexing provides more assurance that rates will keep up with inflation.
Consistent with the practices of most utilities, there are no limitations on what the collected revenues can be used for as long as the spending is authorized by the Board (e.g., adopted budget).
: Bill Comparisons – Neighboring Utilities
Tables 2-2 and 2-3 at the end of this section contain reclaimed water and potable water bill comparisons respectively. Since only a portion of the District's irrigation demand can be met by reclaimed water, both reclaimed water and potable water bill comparisons are appropriate. These comparisons show how bills under the existing and proposed WVID irrigation water rates at different usage levels compare with bills under the rates of other utilities. Graphical comparisons at a usage level of 10,000 gallons, the historical usage level used by the District for comparison purposes, are shown in Figures 2-1 and 2-2 in the Executive Summary section.
It should be noted that a bill comparison is not a "report card" on how well a utility is performing, as there are several factors that have an effect on the level of rates charged. For potable water service, these factors may include, but are not limited to, the following:

West Villages Improvement District	Irrigation Water Rate Study
Source of water supply and level of treatment required before the distribution of water to the ultimate customer, including how much of water supply is purchased from other utilities.
Plant capacity utilization, age and assistance in the funding of such plant capacity by federal grants, impact fees, etc.
Overall size of the customer base (economies of scale) served as well as the type of customer served (certain customers may have higher usage requirements which may dampen per unit rates which is common for high commercial or industrialized customer bases for utilities).
Geographic density of the customer base (utilities with many high-density multifamily customers may have lower unit costs).
General fund and administrative fee transfers made by municipal and county systems which may account for differences in the level of rates charged.
Bond covenants and funding requirements of the rates.
Level of capital improvements required to meet regulatory requirements and service area needs, including the construction of growth-related assets in relation to service area expansion.
Different utilities have different reclaimed water pricing strategies. If reclaimed water were set at the cost of service, they might be higher than potable water rates and would discourage reuse consumption. There are two typical reclaimed water pricing strategies:
Reclaimed water priced lower than potable water to encourage customers to hook up to the system. Utilities have a need to dispose of treated wastewater. Without the reclaimed water system, a utility needs to invest in an expensive deep injection well or other disposal alternative. The reclaimed water system provides an alternative water supply – the utility does not need to invest in expensive new water treatment capacity.
Reclaimed water priced the same as potable irrigation water. The justification for this pricing strategy is that i) reclaimed water provides the same benefit / use as potable irrigation water; and ii) not everyone has access to reclaimed water, and it is unfair to pay a higher potable water rate just because reuse is unavailable. JEA (Jacksonville), Florida's largest water and wastewater utility, has this pricing strategy.
For the utilities included in the rate comparisons on Tables 2-2 and 2-3 at the end of this section, no analysis has been made of the above-mentioned factors. However, the proposed irrigation water rates produce bills that are comparable with bills under the reclaimed water rates of neighboring utilities and lower than bills under the potable water rates of the other utilities.

Table 2-1

West Villages Improvement District Irrigation Rate Study

Irrigation Water User Rate Design - Fiscal Year 2025

		FY 2025 Billing Determinants		Adjustment For  ERUs for	ERUs for	Well	Proposed	Proposed	Proposed		
Line	2025	Equivalent	Location  Combined  Partial Year Well Availability	Base	Availability	Base Charge	Purchased Reclaimed	Volumetric	Revenue	
No. Description	Unadjusted  Adjustment	Adjusted	Factor	Factor   Factor  Implementation  Charge	Charge	Charge	(Rounded)	Water Rate (kgal)	Rate (kgal)	Check	

FIXED CHARGES

ALL ERUs

1	All ERUs		8,754  	0  	8,754 	1.00	1.00	1.00	100.0%		8,754  	8,754 	$	4.17	$	2.35	 $  684,913 	
2	Total ERUs	8,754		0		8,754		8,754		8,754	$  684,913	
3	Total Billing Units	8,754		0		8,754		8,754		8,754		
	Check (should be zero):	0										
								Well Availabilit				
								  Charge 		 Base Charge 		
4							Classified Costs For Rate Design	$  438,050		$  246,582		
5							Costs From (To) Usage Charge		0 			0 		
6							Subtotal	$  438,050		$  246,582		
7							Revenue Adjustment Factor	0.00%		0.00%		
8							Adjusted Classified Costs for Rate Design	$  438,050		$  246,582	Total:  $  684,913 	
9							Rate Per Equivalent Unit	 $	4.1700 		 $	2.3473 		
10							Rounded Rate Per Equivalent Unit	 $	4.17 		 $	2.35 		

y

Table 2-1

West Villages Improvement District Irrigation Rate Study

Irrigation Water User Rate Design - Fiscal Year 2025

Line
No. Description		FY 2025 Billing Determinants	
2025
Unadjusted  Adjustment	Adjusted	Equivalent Factor	Location Factor	Adjustment For  ERUs for
 Combined  Partial Year Well Availabilit
 Factor  Implementation  Charge	ERUs for
y		Base Charge	Well
Availability Charge	Proposed
Base Charge (Rounded)	Proposed Purchased Reclaimed
Water Rate (kgal)	Proposed
Volumetric Rate (kgal)	Revenue Check	

USAGE CHARGE PER 1,000 GALLONS																
	Assumed Additional															
	Cost Per 1,000 Gallons															
	That Customer Must Pay															
 Customers	Service Type		  Due to Service Type 															
11  Gran Paradiso (Village A)	Other	$	-	290,528	0	290,528	1.00	1.00	1.00	100.0%	290,528	290,528	$	0.25	$	0.88	$  328,296	
12  Grand Living (Village D)	Other	-	11,104	0	11,104	1.00	1.00	1.00	100.0%	11,104	11,104		0.25		0.88	12,548	
13  Publix (Village D)	Other	-	9,603	0	9,603	1.00	1.00	1.00	100.0%	9,603	9,603		0.25		0.88	10,851	
14  Tropia (Village D)	Other	-	4,665	0	4,665	1.00	1.00	1.00	100.0%	4,665	4,665		0.25		0.88	5,271	
15  Davis 2 (Apartments and Townhomes - Village D)	Other	-	7,227	0	7,227	1.00	1.00	1.00	100.0%	7,227	7,227		0.25		0.88	8,167	
16  Hospital Property Phase 1 (Village D)	Other	-	0	0	0	1.00	1.00	1.00	100.0%	0	0		0.25		0.88	-	
17  Public Safety Building (Village D)	Other	-	3,302	0	3,302	1.00	1.00	1.00	100.0%	3,302	3,302		0.25		0.88	3,731	
18  Solea Age-Restricted Apartments (Village D)	Other	-	7,337	0	7,337	1.00	1.00	1.00	100.0%	7,337	7,337		0.25		0.88	8,290	
19  Antigua (Village E)	Private Pump Station	0.20	19,163	0	19,163	0.77	1.00	0.77	100.0%	14,807	14,807		0.25		0.68	17,821	
20  Stillwell (Village E)	Private Pump Station	0.20	30,003	0	30,003	0.77	1.00	0.77	100.0%	23,184	23,184		0.25		0.68	27,903	
21  Academy at Wellen Park	Other	-	0	0	0	1.00	1.00	1.00	100.0%	0	0		0.25		0.88	-	
22  60-Acre Parcel - Coach Homes (Village E)	Private Pump Station	0.20	0	0	0	0.77	1.00	0.77	100.0%	0	0		0.25		0.68	-	
23  Avelina (Village F)	Private Pump Station	0.20	19,567	0	19,567	0.77	1.00	0.77	100.0%	15,120	15,120		0.25		0.68	18,197	
24  Wysteria (Village F)	Private Pump Station	0.20	21,857	0	21,857	0.77	1.00	0.77	100.0%	16,889	16,889		0.25		0.68	20,327	
25  Solstice (Village F)	Private Pump Station	0.20	13,866	0	13,866	0.77	1.00	0.77	100.0%	10,715	10,715		0.25		0.68	12,896	
26  Sunstone (Village F)	Private Pump Station	0.20	38,873	0	38,873	0.77	1.00	0.77	100.0%	30,038	30,038		0.25		0.68	36,151	
27  Gran Place (Village F)	Private Pump Station	0.20	4,599	0	4,599	0.77	1.00	0.77	100.0%	3,554	3,554		0.25		0.68	4,277	
28  BB Living (Village G)	Private Pump Station	0.20	16,800	0	16,800	0.77	1.00	0.77	100.0%	12,982	12,982		0.25		0.68	15,624	
29  Brightmore (Village G)	Private Pump Station	0.20	21,252	0	21,252	0.77	1.00	0.77	100.0%	16,422	16,422		0.25		0.68	19,764	
30  Braves (Village G)	Private Pump Station	0.20	31,920	0	31,920	0.77	1.00	0.77	100.0%	24,665	24,665		0.25		0.68	29,685	
31  Palmera Single Family Homes (Village I)	Private Pump Station	0.20	14,700	0	14,700	0.77	1.00	0.77	100.0%	11,359	11,359		0.25		0.68	13,671	
32  Palmera Coach Homes (Village I)	Private Pump Station	0.20	5,880	0	5,880	0.77	1.00	0.77	100.0%	4,544	4,544		0.25		0.68	5,468	
33  WP Golf & CC (Village J)	Private Pump Station	0.20	100,727	0	100,727	0.77	1.00	0.77	100.0%	77,835	77,835		0.25		0.68	93,676	
34  WP Golf & CC HOA (Village J)	Private Pump Station	0.20	63,756	0	63,756	0.77	1.00	0.77	100.0%	49,266	49,266		0.25		0.68	59,293	
35  Landspur - Single Family (Village K)	Private Pump Station	0.20	11,760	0	11,760	0.77	1.00	0.77	100.0%	9,087	9,087		0.25		0.68	10,937	
36  Landspur - Coach Homes (Village K)	Private Pump Station	0.20	8,400	0	8,400	0.77	1.00	0.77	100.0%	6,491	6,491		0.25		0.68	7,812	
37  Everly - Single Family (Village K)	Private Pump Station	0.20	5,460	0	5,460	0.77	1.00	0.77	100.0%	4,219	4,219		0.25		0.68	5,078	
38  Renaissance (Phase 1 & 2)	Private Pump Station	0.20	74,679	0	74,679	0.77	1.00	0.77	100.0%	57,707	57,707		0.25		0.68	69,451	
39  Preserve (Not Part of WUP Permit)	Other	-	16,174	0	16,174	1.00	1.00	1.00	100.0%	16,174	16,174		0.25		0.88	18,276	
40  Oasis (Not Part of WUP Permit)	Other	-	16,863	0	16,863	1.00	1.00	1.00	100.0%	16,863	16,863		0.25		0.88	19,055	
41  Tortuga (Not Part of WUP Permit)	Other	-	15,679	0	15,679	1.00	1.00	1.00	100.0%	15,679	15,679		0.25		0.88	17,717	
42  Grand Lake	Other	-	6,401	0	6,401	1.00	1.00	1.00	100.0%	6,401	6,401		0.25		0.88	7,233	
43  Downtown WP	Other	-	2,384	0	2,384	1.00	1.00	1.00	100.0%	2,384	2,384		0.25		0.88	2,694	
44  Other Customers (Master Plan Year 2023)	Other	-	37,440	0	37,440	1.00	1.00	1.00	100.0%	37,440	37,440		0.25		0.88	42,307	
45  ERU Adjustments to Be Conservative	Other	-	(43,800)	0	(43,800)	1.00	1.00	1.00	100.0%	(43,800)	(43,800)		0.25		0.88	(49,494)	
46  Common Area Usage	-	114,920	0	114,920	1.00	1.00	1.00	100.0%	114,920	114,920		0.25		0.88	129,860	

47	Total	1,003,086	0	1,003,086	888,709	888,709	$ 1,032,835

48	Total Water System Usage		
  1,003,086	0    1,003,086 		888,709		888,709		
		Check (should be zero):	0		Purchased		Base Capacity		
					Reclaimed Water		  + Variable 		
49				Classified Costs For Rate Design	$  247,516		$  779,432		
50				Costs From (To) Usage Charge		0 			0 		
51				Subtotal	$  247,516		779,432		
52				Revenue Adjustment Factor	0.00%		0.00%		
53				Adjusted Classified Costs for Rate Design	$  247,516		$  779,432	Total:	 $ 1,032,835 	
54				Rate Per Equivalent Unit	 $	0.2468 		 $	0.8770 		0.6%	
55				Rounded Rate Per Equivalent Unit	 $	0.25 		 $	0.88 			
								Revenues Under Proposed	Rates:	
56								Base Charges	$  684,913	
57								Usage Charges	  1,032,835 	
58								Total Revenues	$ 1,717,748	
59								Revenue Adjustment		0 	
60								Adjusted Revenue	$ 1,717,748	
61								Revenue Requirements	$ 1,711,580	
								Difference:		
62								Amount	$6,168	
63								Percent		0.36%	
64								Base Charge Recovery	40%	
65								Volumetric Charge Recovery	60%	

Table 2-2
West Villages Improvement District Irrigation Rate Study
	Comparison of Typical Monthly Bills for Reclaimed Water Service	

One Equivalent Residential Unit or 5/8" or 3/4" Meter [1]
Line	0	5,000	10,000	15,000	20,000	25,000	50,000	100,000
 No.  	Description	  Gallons   Gallons   Gallons   Gallons   Gallons   Gallons   Gallons   Gallons 

NOTE: Reclaimed water rates of other utilities may reflect different levels of service or may not fully recover costs of providing service.

West Villages Improvement District
 (Not Just Reclaimed)			
1	Existing Irrigation Water Rates	$5.56	$9.21	$12.86	$16.51	$20.16	$23.81	$42.06	$78.56	
Proposed Irrigation Water Rates - Effective As Soon
2	As Practical	
6.52	
12.17	
17.82	
23.47	
29.12	
34.77	
63.02	
119.52	
3	Difference - Amount	0.96	2.96	4.96	6.96	8.96	10.96	20.96	40.96	
4	Difference - Percent	17.3%	32.1%	38.6%	42.2%	44.4%	46.0%	49.8%	52.1%	
Proposed Irrigation Water Rates - Customers With
5	Private Irrigation Pumps	
6.52	
11.17	
15.82	
20.47	
25.12	
29.77	
53.02	
99.52	
6	Difference - Amount	0.96	1.96	2.96	3.96	4.96	5.96	10.96	20.96	
7	Difference - Percent	17.3%	21.3%	23.0%	24.0%	24.6%	25.0%	26.1%	26.7%	
 Other Florida Utilities:										
8	City of Bradenton	$6.08	$9.58	$13.08	$16.58	$20.08	$23.23	$38.98	$70.48	
9	Charlotte County	3.07	9.02	14.97	20.92	26.87	32.82	62.57	122.07	
10	City of Clearwater	18.24	25.84	33.44	41.04	48.64	56.24	94.24	170.24	
11	Collier County	11.73	20.48	29.23	37.98	46.73	55.48	99.23	186.73	
12	Englewood Water District	0.00	2.40	4.80	7.20	9.60	12.00	24.00	48.00	
13	FGUA - Lehigh Acres System (Lee County)	3.86	7.36	10.86	14.36	17.86	21.36	38.86	73.86	
14	City of Marco Island	3.00	12.00	21.00	30.00	39.00	48.00	93.00	183.00	
15	City of Naples	12.72	16.92	21.12	25.32	29.52	33.72	54.72	96.72	

Table 2-2
West Villages Improvement District Irrigation Rate Study
	Comparison of Typical Monthly Bills for Reclaimed Water Service	

One Equivalent Residential Unit or 5/8" or 3/4" Meter [1]
Line		0	5,000	10,000	15,000	20,000	25,000	50,000	100,000	
 No. 		Description		 Gallons 	 Gallons 	 Gallons 	 Gallons 	 Gallons 	 Gallons 	 Gallons 	 Gallons 	
16	City of North Port [2]	0.00	3.40	6.80	10.20	13.60	17.00	34.00	68.00	
17	City of Palmetto	15.10	15.10	15.10	15.10	15.10	15.10	15.10	15.10	
18	City of Sarasota	19.86	26.91	33.96	41.01	45.51	50.01	72.51	117.51	
19	Sarasota County	5.49	7.94	10.39	12.84	15.29	17.74	29.99	54.49	
20	City of Venice (High Pressure)	0.00	7.30	14.60	23.73	34.08	44.43	96.18	199.68	
21	Surveyed Other Florida Utilities' Average	$7.63	$12.63	$17.64	$22.79	$27.84	$32.86	$57.95	$108.14	
22	Maximum	19.86	26.91	33.96	41.04	48.64	56.24	99.23	199.68	
23	Minimum	0.00	2.40	4.80	7.20	9.60	12.00	15.10	15.10	

NOTE: Reclaimed water rates of other utilities may reflect different levels of service or may not fully recover costs of providing service.

 Footnotes:	
[1]	Rates effective as of March 2024.

Table 2-3
West Villages Improvement District Irrigation Rate Study
Comparison of Typical Monthly Residential Bills for Potable Water Service

Residential Service for a 5/8" or 3/4" Meter [1] WATER USAGE

Line		0	5,000	10,000	15,000	20,000	25,000	50,000	100,000	
 No. 	Description	Gallons	Gallons	Gallons	Gallons	Gallons	Gallons	Gallons	  Gallons		
	
 West Villages Improvement District										
1	Existing Irrigation Water Rates	$	5.56	$	9.21	$	12.86	$	16.51	$	20.16	$	23.81	$	42.06	$	78.56	
2	Soon As Practical	6.52	12.17	17.82	23.47	29.12	34.77	63.02	119.52	
3	Difference - Amount	0.96	2.96	4.96	6.96	8.96	10.96	20.96	40.96	
4	Difference - Percent	17.3%	32.1%	38.6%	42.2%	44.4%	46.0%	49.8%	52.1%	
5	Private Irrigation Pumps	6.52	11.17	15.82	20.47	25.12	29.77	53.02	99.52	
6	Difference - Amount	0.96	1.96	2.96	3.96	4.96	5.96	10.96	20.96	
7	Difference - Percent	17.3%	21.3%	23.0%	24.0%	24.6%	25.0%	26.1%	26.7%	

Proposed Irrigation Water Rates - Effective As

Proposed Irrigation Water Rates - Customers With

 Other Florida Utilities:	
City of Bradenton [2]	$

16.93	$

33.45	$

54.80	$

76.15	$

97.50

$	118.85

$	225.60

$	439.10

Charlotte County [2]	29.10	60.40
City of Clearwater [2]	26.58	48.14
Collier County [2]	30.08	50.43
FGUA - Lehigh Acres System (Lee County) [2]	17.29	48.94
Englewood Water District [2]	21.15	33.70
City of Marco Island [2]	35.96	58.41
City of Naples [2]	10.06	18.76
City of North Port [2]	25.12	54.59
City of Palmetto [2]	10.38	48.68
City of Sarasota [2]	19.86	40.63
Sarasota County [2]	20.18	35.64
City of Venice [2]	28.33	63.34

95.46
104.84
81.08
83.47
56.31
80.86
30.71
101.26
90.92
68.06
59.58
114.24

138.94	189.29	240.89	536.82	1,131.82
172.74	240.64	308.54	648.04	1,327.04
121.78	162.48	213.33	508.38	1,320.88
121.78	165.40	212.80	449.80	923.80
103.17	171.51	258.66	694.41	1,565.91
103.31	125.76	157.21	366.21	815.71
45.91	67.56	91.39	221.39	481.39
168.99	261.28	395.48	1,066.48	2,408.48
146.96	216.96	286.96	636.96	1,336.96
111.03	160.58	215.59	599.84	1,368.34
104.28	165.78	239.88	610.38	1,351.38
177.74	241.24	304.74	622.24	1,257.24

Other Florida Utilities Average

$	22.39	$

45.78	$

78.58

$	122.52

$	174.31

$	234.18

$	552.81

$ 1,209.85

22	Minimum	10.06	18.76
23	Maximum	35.96	63.34

30.71
114.24

45.91	67.56	91.39	221.39	439.10
177.74	261.28	395.48	1,066.48	2,408.48

Table 2-3
West Villages Improvement District Irrigation Rate Study
Comparison of Typical Monthly Residential Bills for Potable Water Service

Footnotes:

Amounts reflect bills under single family residential user rates in effect March 2024 and do not include any taxes, franchise fees, or water restriction surcharges, if any. These bills also reflect rates charged to customers within the municipal borders (e.g., no outside-municipality surcharges, if applied, are included in the bill comparison).

Utility is currently involved in a rate study, is planning to conduct a rate study, or plans to implement a rate revision or price index / pass-through adjustment within the next twelve months following the comparison preparation date.

APPENDIX
Details on Historical Developer Deficit Funding as of September 30, 2023

Page 74

APPENDIX: Details on Historical Developer Deficit Funding as of September 30, 2023

Name	Description

Inv. Amount (Bond)

West Villages LLLP	Electrical Service power to reclaimed PLC PIL 1/wastewater reclaimed line project	$	4,598.45	
West Villages LLLP	Electrical Service power to reclaimed PLC PIL 1/wastewater reclaimed line project	5,400.00	
West Villages LLLP	Hoover flowguard POC- Renaissance Ph. 1	23,937.86	
West Villages LLLP	Hoover flowguard POC- Renaissance Ph. 2/3	37,636.60	
West Villages LLLP	Hoover Inv- Tortuga pump station	12,995.47	
West Villages LLLP	Tortuga pump station	63,579.54	
West Villages LLLP	Upcoming Extraordinary expense for new recharge well	5,000.00	
West Villages LLLP	Applied Drilling and Engineering - 16 inch well construction and testing	161,270.00	
West Villages LLLP	Tortuga Pump Station	63,500.00	
West Villages LLLP	Control Hookup for Tortuga pump station	13,000.00	
West Villages LLLP	Tortuga well	12,500.00	
West Villages LLLP	Applied Drilling Engineering Inc inv# 833 pump for new well 80	26,667.84	
West Villages LLLP	Well 80 Electrical Hook-Up	13,000.00	
West Villages LLLP	Well 80 Meter Assembly	26,000.00	
West Villages LLLP	Well 80 Transformer (FPL)	8,000.00	
West Villages LLLP	Meter assemblies (Wysteria, Gran Place, Solstice, Sunstone, & Wellen Park Golf and Country	130,000.00	
West Villages LLLP	New Quad pump PIL 2	312,000.00	
West Villages LLLP	Public Safety Building Pump Station, final payment, electrical work, bore	155,000.00	
West Villages LLLP	Four POC meters- PIL2, Sunstone, Village J, Grand Place	109,000.00	
West Villages LLLP	Hoover transfer quad #2	389,787.72	
West Villages LLLP	Shipps- New Connection to Existing Reclaim Main	310,933.01	
West Villages LLLP	Village G pump station	87,311.14	
West Villages LLLP	Big Sky Electric inv# 1886 - Pump Station Quad Transfer #2	5,055.75	
West Villages LLLP	Nostalgic Lampposts inv# 10481 - electrical for West Villages Parkway Pump Station	28,964.84	
West Villages LLLP	Shipps Excavating inv# 22-1820- utility location and power for 6" irrigation line	5,100.00	
West Villages LLLP	Hoover inv# 170225 Village K Pump station and POC	29,769.77	
West Villages LLLP	Big Sky Electric inv# 1912 Village G electrical hook up	28,471.07	
West Villages LLLP	Nostalgic invoice # 10617- Directional bore for well 91	3,295.00	
West Villages LLLP	Hoover inv# 173728- Village K POC 1	10,628.83	
West Villages LLLP	Hoover inv# 173743-Village K additional HDPE pipe installed	7,014.45	
West Villages LLLP	All American Fencing LLC inv# 1146 -Village J station fencing	8,450.00	

APPENDIX: Details on Historical Developer Deficit Funding as of September 30, 2023

Name	
Description	Inv. Amount
(Bond)	

West Villages LLLP	
Hoover inv# 170552 - new meter assembly Gran Paradiso Well 77	
27,548.21	
West Villages LLLP	Ferguson Inv. 2047028 - 3" meter assembly Village K	3,763.97	
	
Capital Developer Deficit Funding (Tax-Exempt)	
$  2,129,179.52	

West Villages LLLP	
Developer Contribution to Irrigation Fund	
$	35,000.00	
West Villages LLLP	Developer Contribution to Irrigation Fund	24,107.92	
West Villages LLLP	Developer Contribution to Irrigation Fund	109,846.25	
West Villages LLLP	Shortfall 2nd quarter 2020	20,000.00	
West Villages LLLP	ECT Invoice # 203753	82,225.92	
West Villages LLLP	Kimley Horn and Associates WVID Reuse FDEP Permit	6,513.97	
West Villages LLLP	Kimley Horn and Associates WVID Reuse FDEP Permit inv# 148844019-1120	3,938.19	
West Villages LLLP	Developer Contribution to Irrigation Fund	75,000.00	
West Villages LLLP	ECT inv# 205327 for irrigation general services	19,481.23	
West Villages LLLP	Kimley Horn and Associates WVID Reuse FDEP Permit inv# 148844019-1220	2,675.15	
West Villages LLLP	Kimley Horn and Associates WVID Reuse FDEP Permit inv# 148844019-0121	9,563.06	
West Villages LLLP	Hoover Annual Maintenance	25,000.00	
West Villages LLLP	Additional operating funds	75,000.00	
West Villages LLLP	Cardno 10 year water supply plan	35,000.00	
West Villages LLLP	Kimley Horn and Associates WVID Reuse FDEP Permit inv# 148844019-0221	6,166.17	
West Villages LLLP	Additional Operating Funds	125,000.00	
West Villages LLLP	Kimley Horn and Associates WVID Reuse FDEP Permit inv# 148844019-0421	1,480.09	
West Villages LLLP	Cardno WVID 10-year water supply plan inv# 312207	7,787.50	
West Villages LLLP	Kimley Horn and Associates WVID Reuse FDEP Permit inv# 148844019-0521	1,093.07	
West Villages LLLP	Kimley Horn and Associates WVID Reuse FDEP Permit inv# 148844019-0321	3,540.71	
West Villages LLLP	Kimley Horn and Associates WVID Reuse FDEP Permit inv# 148844019-0621	3,556.40	
West Villages LLLP	Kimley Horn and Associates WVID Reuse FDEP Permit inv# 148844019-0721	3,919.89	
West Villages LLLP	Additional Operating Funds	200,000.00	
West Villages LLLP	Kimley Horn inv# 148844019-0921	2,562.70	
West Villages LLLP	Kimley Horn inv# 148844019-1021	3,671.46	

APPENDIX: Details on Historical Developer Deficit Funding as of September 30, 2023

Name	
Description	Inv. Amount
(Bond)	

West Villages LLLP	
Kimley Horn inv# 148844019-1121	
3,870.20	
West Villages LLLP	Hoover Annual Maintenance	35,550.00	
West Villages LLLP	Kimley Horn inv# 148844019-1221	7,573.25	
West Villages LLLP	Additional operating funds	150,000.00	
West Villages LLLP	Kimley Horn inv# 148844019-1221	7,573.25	
West Villages LLLP	Kimley Horn inv# 148844019-0122	3,488.53	
West Villages LLLP	Kimley Horn inv# 148844019-0222	4,204.92	
West Villages LLLP	Kimley Horn inv# 148844019-0322	2,343.04	
West Villages LLLP	Kimley Horn inv# 148844019-0422	4,288.60	
West Villages LLLP	Operating shortfall	126,268.86	
West Villages LLLP	Developer Contribution to Irrigation Fund Operating funds	40,000.00	
West Villages LLLP	Kimley Horn inv# 148844019-0123	24,745.75	
West Villages LLLP	Hoover Pumping Systems Annual maintenance contract	56,748.25	
West Villages LLLP	Additional Operating funds	75,000.00	
West Villages LLLP	Additional operating funds	75,000.00	
West Villages LLLP	Developer Contribution - additional operating funds	175,000.00	
	
Operating Developer Deficit Funding (Taxable)	
$  1,673,784.33	
	
Total Developer Deficit Funding	
 $  3,802,963.85 	

WEST VILLAGES IMPROVEMENT DISTRICT
Irrigation Water Rate Study

2024

Exhibit B

Schedule of the FY 2027 Rates Irrigation Quality Water Rates
Rates per 1 Equivalent Residential Unit (ERU)	Tier 1	Tier 24	
Monthly Base Charge Rate1	$2.64	n/a	
Well Availability Rate2	$4.40	n/a	
	
Volumetric Rate per 1,000 gallons	
Purchased Reclaimed Water Rate3	$0.42	n/a	
Volumetric Usage Rate1	
-	Customers with Private Irrigation Pumps	$0.76	$2.28	
-	All Other Customers	$0.99	$2.97	
	
Late Fee5	
	$250 or 5% of the invoice, whichever is greater	
1 The Monthly Base Charge Rate and the Volumetric Usage Rate shall be automatically increased at the beginning of each fiscal year, without the need for a further public hearing, based on the percentage increase, if any, in the Consumer Price Index (CPI) for the Tampa-St. Petersburg-Clearwater, Florida area, all items, all urban consumers, not seasonally adjusted (Series ID: CUURS35DSA0 accessed via https://data.bls.gov/cgi-bin/srgate) from January of the preceding calendar year to January of the current calendar year as published by the Bureau of Labor Statistics of the United States Department of Labor. The calculated rates shall be rounded up to the nearest cent.
2 Pursuant to the Irrigation Water Supply Agreement, dated December 4, 2018, as amended, the Well Availability Rate may be increased at the beginning of each fiscal year, without the need for a further public hearing, by an amount not to exceed the greater of i) 5.5% (i.e., the 10-year average of the United States CPI-Water and Sewerage Maintenance Series at the time of adoption of these rates); or ii) the July-to-July change in the United States CPI-Water and Sewerage Maintenance Series.
3 The Purchased Reclaimed Water Rate shall be automatically increased at the beginning of each fiscal year, without the need for a further public hearing, based on the percentage increase, if any, in the City of North Port reclaimed water rate charged to the District. The calculated rates shall be rounded up to the nearest cent.
4 In order to promote water conservation, Tier 2 volumetric rates are priced at three (3) times Tier 1 volumetric rates. Tier 2 volumetric rates will apply for those customers that are i) over their 12-month rolling average irrigation allocation and ii) exceeding 1.5 times their monthly irrigation allocation (hereinafter the “Monthly Allocation”) based on AGMOD Demand Calculations, as determined by the District Manager or their designee. The Monthly Allocation shall be calculated by multiplying the AGMOD Reserved Annual Average Daily Quantity (expressed in gallons per day) by the number of days in a given month. Monthly Allocations will accommodate applicable grow-in practices for new construction, as determined to be appropriate by the District Manager or their designee. Tier 2 rates will only be applied to the amount of usage that exceeds the Monthly Allocation.

5 Late fees will be imposed for customers that are more than thirty (30) days delinquent on the payment of their invoice. Late fees will be imposed regardless of whether the District has suspended a customer’s irrigation service pursuant to those certain Rules Relating to the Provision and Suspension of Irrigation Water. The late fee shall be calculated by the District and payable at the time of remittance of the delinquent past due balance.

[Continued on Next Page]

ERUs Per Customer Class

Product Type	Metric	ERU	
Single-Family1 Residential Unit	1 unit	1	
Multi-Family2 Residential Unit	1 unit	.33	
Commercial Irrigable Acres3	.075 irrigable acres	1	
Recreational Irrigable Acres4	.075 irrigable acres	1	
1 A single-family unit is defined as a building containing not more than two (2) dwellings (i.e. a single-family residence equals 1 ERU, paired villa equals 2 ERU’s).
2 A multi-family unit is defined as a building containing more than two (2) dwellings.
3 Irrigable acreage for commercial property is calculated based on 16% of the net developable area (i.e. gross land area less major roadway right-of-way and wetland areas) for each parcel.
4 Irrigable acreage for recreational property (i.e. golf courses, parks, athletic facilities, etc.) is calculated based on an estimate of the irrigable area for the property as conducted by a Professional Engineer.

Publication Date 2026-07-31

Subcategory Miscellaneous Notices

Keywords:
Public Hearings (Budget, Impose O&M, Adopt Assess Roll, Levy

View original file

RESOLUTION 2026-12

THE ANNUAL APPROPRIATION RESOLUTION OF THE WEST VILLAGES IMPROVEMENT DISTRICT RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2026/2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the West Villages Improvement District (“District”) a proposed budget(s) (“Proposed Budget”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Chapter 2004-456(16), Laws of Florida, and Section 189.016, Florida Statutes (collectively, the “Act”); and

WHEREAS, although not legally required, prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local general-purpose government(s) having jurisdiction over the area included in the District; and

WHEREAS, although not legally required, the Board set a public hearing on the Proposed Budget and caused notice of such public hearing to be given by publication; and
WHEREAS, the District Manager posted the Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes; and
WHEREAS, the Act requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT:
SECTION 1. BUDGET
The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of the Act (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the West Villages Improvement District for the Fiscal Year Ending September 30, 2027.”

1

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes, within thirty
(30) days after adoption and shall remain on the website for at least two (2) years.

SECTION 2. APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2026/2027, the sum(s) set forth in Exhibit A to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated as set forth in Exhibit A.

SECTION 3. BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2026/2027 or within sixty (60) days following the end of the FY 2026/2027 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.
Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 4. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

[CONTINUED ON NEXT PAGE]

2

PASSED AND ADOPTED THIS 13th DAY OF AUGUST, 2026.

ATTEST:	WEST VILLAGES IMPROVEMENT DISTRICT

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

Exhibit A:	FY 2026/2027 Budget

3

Exhibit A
FY 2026/2027 Budget

4

Prepared by

West Villages Improvement District

Final Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

Table of Contents

Final Budget - Overall Budget By Unit
Final Infrastructure Maintenance Breakdown
Final Budget - District Proper
Final Budget - Unit 1
Final Budget - Unit 2
Final Budget - Unit 3
Final Budget - Unit 4
Final Budget - Unit 5
Final Budget - Unit 7
Final Budget - Unit 8
Final Budget - Unit 9
Final Budget - Unit 10
Final Budget - Unit 11
Final Budget - Unit 12
Final Budget - Unit 13
Budget Comparison
Final Debt Service Fund Budget - Unit 1
Final Debt Service Fund Budget - Unit 2
Final Debt Service Fund Budget - Unit 3
Final Debt Service Fund Budget - Unit 4
Final Debt Service Fund Budget - Unit 5
Final Debt Service Fund Budget - Unit 7
Final Debt Service Fund Budget - Unit 8
Final Debt Service Fund Budget - Unit 9
Final Debt Service Fund Budget - Unit 10
Final Debt Service Fund Budget - Unit 11
Final Debt Service Fund Budget - Unit 12
Final Debt Service Fund Budget - Unit 13
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
Assessment Recap - Unit 13 Total Gross
Assessment Recap - Unit 13 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 - Unit 13 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 A-11  Debt Assessment Methodology - Unit 13

TOC-1

FY 26/27 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	Unit 13	Total	
															
REVENUES															
O & M Assessments	1,014,468	6,736,424	53,410	426,011	100,797	0	131,781	92,592	55,154	227,908	0	64,555	85,112	8,988,212	
O & M Direct Bill	7,900	0	0	0	-1,544	0	45,131	13,969	28,160	83,521	93,005	114,323	0	384,465	
Debt Assessments	0	2,504,109	1,436,899	1,345,956	866,319	0	2,667,280	1,712,982	1,013,516	1,608,041	0	412,553	154,288	13,721,945	
Debt Direct Bill	0	0	745,877	0	23,326	3,625,720	436,046	267,369	212,760	354,407	822,939	835,280	0	7,323,725	
Interest / Other Incomes	1,000	140,000	0	0	0	0	0	0	0	0	0	0	0	141,000	
Developer Funding	0	0	0	0	0	67,872	0	0	0	0	0	0	0	67,872	
Carry Over From Prior Year	0	0	0	0	0	0	0	0	0	0	0	0	0	0	
Total Revenues	$  1,023,368	$  9,380,534	$  2,236,185	$  1,771,967	$	988,898	$  3,693,592	$  3,280,238	$  2,086,912	$  1,309,591	$  2,273,877	$	915,944	$  1,426,712	$	239,400	$  30,627,219	
															
EXPENDITURES															
Infrastructure Maintenance	5,000	5,588,539	0	270,000	47,250	2,072	80,000	20,000	25,000	227,250	25,000	100,000	5,000	6,395,111	
GIS Project	20,000	0	0	0	0	0	0	0	0	0	0	0	0	20,000	
Engineering	40,000	90,000	2,000	25,000	5,000	2,500	20,000	20,000	5,000	15,000	5,000	20,000	20,000	269,500	
Management	90,000	50,000	12,005	22,500	12,005	12,000	12,005	12,005	12,005	12,005	12,005	12,005	12,005	282,545	
Operations Administration	90,000	100,000	12,000	36,000	12,000	0	12,000	12,000	12,000	12,000	25,000	12,000	12,000	347,000	
Legal	100,000	60,000	10,000	35,000	5,000	0	15,000	10,000	10,000	10,000	10,000	15,000	15,000	295,000	
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	1,500	26,500	
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	3,000	42,500	
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	1,000	14,000	
Rents & Leases	75,000	0	0	0	0	0	0	0	0	0	0	0	0	75,000	
Insurance	180,000	0	0	0	0	0	0	0	0	0	0	0	0	180,000	
Legal Advertising	10,000	0	0	0	0	0	0	0	0	0	0	0	0	10,000	
Miscellaneous	20,000	1,700	1,700	1,700	1,700	41,200	5,000	10,000	5,000	5,000	5,000	5,000	5,000	108,000	
Postage	10,000	0	0	0	0	0	0	0	0	0	0	0	0	10,000	
Office Supplies / Marketing	50,000	10,000	0	0	0	0	0	0	0	0	0	0	0	60,000	
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	5,000	80,100	
Website	6,000	0	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	500	10,500	
Contingency / Cap Proj	250,000	0	0	0	0	0	0	0	0	0	0	0	0	250,000	
Common Area Irrig Water	0	185,500	0	0	0	0	0	0	0	0	0	0	0	185,500	
Reserve / Accrual	0	375,000	0	0	0	0	0	0	0	0	0	0	0	375,000	
Total Expenditures	$	962,500	$  6,472,239	$	50,205	$	400,450	$	93,205	$	67,872	$	169,005	$	101,005	$	80,005	$	297,755	$	93,005	$	175,005	$	80,005	$  9,042,256	
															
Excess / (Shortfall)	$	60,868	$  2,908,295	$  2,185,980	$  1,371,517	$	895,693	$  3,625,720	$  3,111,233	$  1,985,907	$  1,229,586	$  1,976,122	$	822,939	$  1,251,707	$	159,395	$  21,584,963	

Debt Payment to Trustee	
0	
(2,353,863)	
(2,096,562)	
(1,265,199)	
(837,666)	
(3,625,720)	
(2,943,289)	
(1,877,572)	
(1,165,466)	
(1,865,966)	
(822,939)	
(1,223,080)	
(145,031)	
(20,222,353)	
BALANCE	$	60,868	$	554,432	$	89,419	$	106,318	$	58,027	$	-	$	167,944	$	108,334	$	64,120	$	110,157	$	-	$	28,627	$	14,364	$  1,362,610	

County Appr & Tax Coll Fee	
(20,289)	
(184,811)	
(29,806)	
(35,439)	
(19,342)	
-	
(55,981)	
(36,111)	
(21,373)	
(36,719)	
-	
(9,542)	
(4,788)	
(454,203)	
Discounts For Early Payments	(40,579)	(369,621)	(59,612)	(70,879)	(38,685)	-	(111,962)	(72,223)	(42,747)	(73,438)	-	(19,084)	(9,576)	(908,406)	
Net Excess / (Shortfall)	$	-	$	-	$	-	$	-	$	-	$	-	$	-		$	-	$	-	$	-	$	-	$	-	$	-	$	-		
																													
Page 1

Infrastructure Maintenance Breakdown

FY 2026 - 2027	Dist Proper	Unit 1	Unit 2	Unit 3	Unit 4	Unit 5	Unit 7	Unit 8	Unit 9	Unit 10	Unit 11	Unit 12	Unit 13	Total

 MAINTENANCE EXPENDITURE	

Lake / Littoral / Wetland Maint	0	150,000 1	0	0	45,000	2,072 2	75,000	15,000	25,000	25,000	25,000	25,000	5,000	392,075	
Mitigation Maintenance	0	0	0	0	2,250	0	5,000	5,000	0	2,250	0	25,000	0	39,500	
Road Maintenance / Resurface	0	230,595 3	0	120,000 3	0	0	0	0	0	0	0	0	0	350,601	
Road Reconstruction / Widening	0	430,444 3	0	0	0	0	0	0	0	0	0	0	0	430,447	
Landscaping - General	0	2,975,000 4	0	0	0	0	0	0	0	200,000	0	50,000	0	3,225,004	
Landscaping - Trail Maintenance	0	360,000 5	0	0	0	0	0	0	0	0	0	0	0	360,005	
Landscaping - Hurricane/Storm Recovery	0	250,000	0	0	0	0	0	0	0	0	0	0	0	250,000	
Hurricane/Storm Recovery	0	0	0	100,000	0	0	0	0	0	0	0	0	0	100,000	
Landscape Replacement	0	0	0	50,000	0	0	0	0	0	0	0	0	0	50,000	
Security Services	5,000	35,000	0	0	0	0	0	0	0	0	0	0	0	40,000	
Street Lighting	0	747,500	0	0	0	0	0	0	0	0	0	0	0	747,500	
Canal Maintenance	0	110,000	0	0	0	0	0	0	0	0	0	0	0	110,000	
Misc Maintenance/Repairs	0	300,000	0	0	0	0	0	0	0	0	0	0	0	300,000	
 Total Maintenance Expenditure	$	5,000 	 $ 5,588,539 	 $	-		 $  270,000 	 $	47,250 	 $	2,072 	 $	80,000 	 $	20,000 	 $	25,000 	 $  227,250 	 $	25,000 	 $  100,000 	 $	5,000 	$ 6,395,132	
														
Variance from Prior Year	 $	(9,000)	 $ 1,377,484 	 $	-		 $ (142,600)	 $	-		 $	-		 $  (52,500)	 $  (27,500)	 $ (131,000)	 $  (30,000)	 $	-		 $  (36,000)	 $	5,000 	$  953,905	

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	
Unit 13	
Total	

 MAINTENANCE EXPENDITURE	

Lake/Littoral/Wetland Maint	0	125,000	0	0	45,000	2,072	60,000	7,500	25,000	10,000	25,000	20,000	0	319,572	
Mitigation Maintenance	0	0	0	0	2,250	0	5,000	5,000	0	2,250	0	0	0	14,500	
Road Maintenance / Resurface	0	156,730	0	150,000	0	0	0	0	0	0	0	0	0	306,730	
Road Reconstruction / Widening	0	391,825	0	0	0	0	0	0	0	0	0	0	0	391,825	
Landscaping - General	0	2,212,500	0	52,600	0	0	67,500	35,000	120,000	230,000	0	85,000	0	2,802,600	
Landscaping - Trail Maintenance	0	250,000	0	0	0	0	0	0	0	0	0	0	0	250,000	
Landscaping - Hurricane/Storm Recovery	0	250,000	0	0	0	0	0	0	0	0	0	0	0	250,000	
Force Majeure Hurricane/Storm Recovery	0	0	0	100,000	0	0	0	0	0	0	0	0	0	100,000	
Force Majeure Landscape Replacement	0	0	0	110,000	0	0	0	0	0	0	0	0	0	110,000	
Security Services	14,000	35,000	0	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	0	617,000	
Canal Maintenance / Repayment	0	65,000	0	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	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 	 $	-		$ 5,441,227	

NOTES:
1 Lake maintenance revised per additional ponds and wetland expenses
2 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
3 Per roadway spreadsheet.
4 Unit 1 Landscape includes current contract price and additional new landscape areas
5 New nature trails and parks

Page 2

 District Proper	

	Fiscal Year	Fiscal Year	
	2025/2026	2026/2027	
	Annual Budget	Annual Budget	
			
REVENUES			
O & M Assessments	747,340	1,014,468	
O & M Direct Bill	0	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	7,900	
Carry Over Revenues	0	0	
Total Revenues	 $	748,340 	$	1,023,368	
			
EXPENDITURES			
Infrastructure Maintenance - note 1	14,000	5,000	
GIS Project	20,000	20,000	
Engineering	40,000	40,000	
Management	84,000	90,000	
Operations Administration	40,000	90,000	
Legal	100,000	100,000	
Assessment Roll	10,000	10,000	
Annual Audit	6,500	6,500	
Arbitrage Rebate Fee	0	0	
Rents & Leases - note 2	75,000	75,000	
Insurance	200,000	180,000	
Legal Advertising	10,000	10,000	
Miscellaneous	20,000	20,000	
Postage	3,000	10,000	
Office Supplies Marketing / Consulting	50,000	50,000	
Trustee Fees	0	0	
Continuing Disclosure Fee	0	0	
Website	6,000	6,000	
Contingency / Staff Office Space - note 3	25,000	250,000	
Total Expenditures	 $	703,500 	$	962,500	
			
EXCESS / (SHORTFALL)	 $	44,840 	$	60,868	

Payment to Trustee	-	-	
BALANCE	 $	44,840 	$	60,868	

County Appraiser & Tax Collector Fee	(14,947)	(20,289)	
Discounts for Early Payments	(29,894)	(40,579)	
NET EXCESS / (SHORTFALL)	 $	-		$	-	
* Fund Balance as of 4-30-26	= $796,609		
Note 1: See page 2 Infrastructure Maintenance Breakdown for detail Note 2: Temporary WVID Office
Note 3: Portion of design for WVID permanent building

Page 3

 Unit 1	

	Fiscal Year	Fiscal Year	
	2025/2026	2026/2027	
	Annual Budget	Annual Budget	
			
REVENUES			
O & M Assessments	5,326,340	6,736,424	
O & M Direct Bill	0	0	
Debt Assessments	2,527,547	2,504,109	
Debt Direct Bill	0	0	
Developer Contribution	0	0	
Other Revenues	35,000	50,000	
Taylor Morrison Cost Share - note 1	90,000	90,000	
Carry Over Revenues	0	0	
Total Revenues	 $	7,978,887 	$	9,380,534	
			
EXPENDITURES			
Infrastructure Maintenance - note 2	4,211,055	5,588,539	
Engineering	60,000	90,000	
Management	12,005	50,000	
Operations Administration	80,000	100,000	
Legal	60,000	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	185,500	185,500	
Hurricane Reserve - note 3	500,000	250,000	
Peace River Water Accrual - note 4	0	125,000	
Total Expenditures	 $	5,131,760 	$	6,472,239	
			
EXCESS / (SHORTFALL)	 $	2,847,127 	$	2,908,295	

Payment to Trustee	(2,375,894)	(2,353,863)	
BALANCE	 $	471,233 	$	554,432	

County Appraiser & Tax Collector Fee	(157,078)	(184,811)	
Discounts for Early Payments	(314,155)	(369,621)	
NET EXCESS / (SHORTFALL)	 $	-		$	-	
As of 4/30/26			
General Fund Balance =	$1,972,099		
Road Resurfacing Fund Balance =	$1,836,852		
Hurricane Res Fund Balance =	$255,945		
Cap Project Fund =	$1,996		

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 in 2 years unbudgeted hurricane expenses
Note 4: Accrual per 2024 Utilities Agreement - Water Supply unanimously approved by board 11/2024

Page 4

 Unit 2	

	Fiscal Year	Fiscal Year	
	2025/2026
Annual Budget	2026/2027
Annual Budget	
			
REVENUES			
O & M Assessments	53,410	53,410	
O & M Direct Bill	0	0	
Debt Assessments	2,702,051	1,436,899	
Debt Direct Bill	0	745,877	
Developer Contribution	0	0	
Other Revenues	0	0	
Carry Over Funds from Prior Year	0	0	
Bond Prepayments			
Prepayments Sent to Trustee			
Total Revenues	 $	2,755,461 	$	2,236,185	
			
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)	 $	2,705,256 	$	2,185,980	

Payment to Trustee	(2,539,928)	(2,096,562)	
BALANCE	 $	165,328 	$	89,419	

County Appraiser & Tax Collector Fee	(55,109)	(29,806)	
Discounts for Early Payments	(110,218)	(59,612)	
NET EXCESS / (SHORTFALL)	 $	-		$	-	
As of 4/30/26			
General Fund	= $2,489,702		

General fund balance includes reserve for Manasota Beach Road Improvements

Page 5

Unit 3		
	
Fiscal Year	
Fiscal Year	
	2025/2026
Annual Budget	2026/2027
Annual Budget	
			
REVENUES			
O & M Assessments	626,117	426,011	
O & M Direct Bill	0	0	
Debt Assessments	1,348,158	1,345,956	
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	$	1,974,275	$	1,771,967	
			
EXPENDITURES			
Infrastructure Maintenance - note 1	412,600	270,000	
Engineering	25,000	25,000	
Management	22,500	22,500	
Operations Administration	25,000	36,000	
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	500	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	
Common Area Irrigation Water	56,000	0	
Total Expenditures	$	588,550	$	400,450	
			
EXCESS / (SHORTFALL)	$	1,385,725	$	1,371,517	

Payment to Trustee	(1,267,269)	(1,265,199)	
BALANCE	$	118,457	$	106,318	

County Appraiser & Tax Collector Fee	(39,486)	(35,439)	
Discounts for Early Payments	(78,971)	(70,879)	
NET EXCESS / (SHORTFALL)	$	-	$	-	
As of 4/30/26		
General Fund Balance =	$591,028	
Road Resurfacing Fund Balance =	$727,176	
Note 1: See page 2 Infrastructure Maintenance Breakdown for detail

Page 6

 Unit 4	

	Fiscal Year 2025/2026
Annual Budget		Fiscal Year 2026/2027
Annual Budget	
					
REVENUES					
O & M Assessments		103,501		100,797	
O & M Direct Bill		-1,586		-1,544	
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	$	991,561	$	988,898	
					
EXPENDITURES					
Infrastructure Maintenance - note 1		47,250		47,250	
Engineering		2,500		5,000	
Management		12,005		12,005	
Operations Administration		12,000		12,000	
Legal		10,000		5,000	
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	$	95,705	$	93,205	
					
EXCESS / (SHORTFALL)	$	895,856	$	895,693	

Payment to Trustee		(837,666)		(837,666)	
BALANCE	$	58,189	$	58,027	

County Appraiser & Tax Collector Fee		(19,396)		(19,342)	
Discounts for Early Payments		(38,793)		(38,685)	
NET EXCESS / (SHORTFALL)	$	-	$	-	
* Fund Balance as of 4-30-26 = $332,135

Note 1: See page 2 Infrastructure Maintenance Breakdown for detail

Page 7

 Unit 5	

	Fiscal Year	Fiscal Year	
	2025/2026	2026/2027	
	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	66,672	67,872	
Other Revenues	0	0	
Carry Over Funds from Prior Year	0	0	
Total Revenues	 $	3,692,392 	$	3,693,592	
			
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	40,000	41,200	
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	 $	66,672 	$	67,872	
			
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 4-30-26	= ($3,659)		

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
2025/2026	2026/2027

REVENUES

Annual Budget	Annual Budget
O & M Assessments	172,960	131,781
O & M Direct Bill	58,922	45,131
Debt Assessments	2,576,695	2,667,280
Debt Direct Bill	436,046	436,046
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

132,500
20,000
12,005
12,000
15,000
1,500
3,000
1,500
0
0
0
5,000
0
0
17,000
2,000
0
0

80,000
20,000
12,005
12,000
15,000
1,500
3,000
1,500
0
0
0
5,000
0
0
17,000
2,000
0
0

Payment to Trustee

(2,858,139)

(2,943,289)

County Appraiser & Tax Collector Fee
Discounts for Early Payments

(54,993)
(109,986)

(55,981)
(111,962)

NET EXCESS / (SHORTFALL)	$	-	$	-

BALANCE	$	164,979	$	167,944

EXCESS / (SHORTFALL)	$	3,023,118	$	3,111,233

Total Expenditures	$	221,505	$	169,005

EXPENDITURES

Total Revenues	$	3,244,623	$	3,280,238

* Fund Balance as of 4-30-26 = $455,507

Notr 1 - See page 2 Infrastructure Maintenance Breakdown for detail

 Unit 8	

	Fiscal Year	Fiscal Year	
	2025/2026	2026/2027	
	Annual Budget	Annual Budget	
			
REVENUES			
O & M Assessments	87,676	92,592	
O & M Direct Bill	46,090	13,969	
Debt Assessments	1,349,811	1,712,982	
Debt Direct Bill	608,750	267,369	
Developer Contribution	0	0	
Other Revenues	0	0	
Carry Over Funds from Prior Year	0	0	
Total Revenues	$	2,092,326	$	2,086,912	
			
EXPENDITURES			
Infrastructure Maintenance - not 1	47,500	20,000	
Engineering	20,000	20,000	
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	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	$	128,505	$	101,005	
			
EXCESS / (SHORTFALL)	$	1,963,821	$	1,985,907	

Payment to Trustee	(1,877,572)	(1,877,572)	
BALANCE	$	86,249	$	108,334	

County Appraiser & Tax Collector Fee	(28,750)	(36,111)	
Discounts for Early Payments	(57,499)	(72,223)	
NET EXCESS / (SHORTFALL)	$	-	$	-	
* Fund Balance as of 4-30-26	= $294,608		
Note 1 - See page 2 Infrastructure Maintenance Breakdown for detail

 Unit 9	

	Fiscal Year	Fiscal Year	
	2025/2026	2026/2027	
	Annual Budget	Annual Budget	
			
REVENUES			
O & M Assessments	143,626	55,154	
O & M Direct Bill	75,996	28,160	
Debt Assessments	1,008,253	1,013,516	
Debt Direct Bill	217,708	212,760	
Developer Contribution	0	0	
Other Revenues	0	0	
Carry Over Funds from Prior Year	0	0	
Total Revenues	$	1,445,584	$	1,309,591	
			
EXPENDITURES			
Infrastructure Maintenance - note 1	156,000	25,000	
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	$	80,005	
			
EXCESS / (SHORTFALL)	$	1,234,579	$	1,229,586	

Payment to Trustee	(1,165,466)	(1,165,466)	
BALANCE	$	69,113	$	64,120	

County Appraiser & Tax Collector Fee	(23,038)	(21,373)	
Discounts for Early Payments	(46,075)	(42,747)	
NET EXCESS / (SHORTFALL)	$	-	$	-	
* Fund Balance as of 4-30-26	= $127,779		
Note 1 - See page 2 Infrastructure Maintenance Breakdown for detail

 Unit 10	

	Fiscal Year	Fiscal Year	
	2025/2026	2026/2027	
	Annual Budget	Annual Budget	
			
REVENUES			
O & M Assessments	248,631	227,908	
O & M Direct Bill	94,042	83,521	
Debt Assessments	1,189,741	1,608,041	
Debt Direct Bill	188,121	354,407	
Developer Contribution	0	0	
Other Revenues	0	0	
Carry Over Funds from Prior Year	0	0	
Total Revenues	$	1,720,536	$	2,273,877	
			
EXPENDITURES			
Infrastructure Maintenance - note 1	257,250	227,250	
Engineering	15,000	15,000	
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	10,000	10,000	
Continuing Disclosure Fee	1,000	1,000	
Website	0	0	
Contingency / Prev Shortfall	0	0	
Total Expenditures	$	327,755	$	297,755	
			
EXCESS / (SHORTFALL)	$	1,392,781	$	1,976,122	

Payment to Trustee	(1,306,478)	(1,865,966)	
BALANCE	$	86,302	$	110,157	

County Appraiser & Tax Collector Fee	(28,767)	(36,719)	
Discounts for Early Payments	(57,535)	(73,438)	
NET EXCESS / (SHORTFALL)	$	-	$	-	
* Fund Balance as of 4-30-26	= $64,989		
Note 1 - See page 2 Infrastructure Maintenance Breakdown for detail

 Unit 11	

	Fiscal Year 2025/2026
Annual Budget		Fiscal Year 2026/2027
Annual Budget	
					
REVENUES					
O & M Assessments		0		0	
O & M Direct Bill		80,005		93,005	
Debt Assessments		0		0	
Debt Direct Bill		0		822,939	
Developer Contribution		0		0	
Other Revenues		0		0	
Carry Over Funds from Prior Year		0		0	
Total Revenues	$	80,005	$	915,944	
					
EXPENDITURES					
Infrastructure Maintenance - note 1		25,000		25,000	
Engineering		5,000		5,000	
Management		12,005		12,005	
Operations Administration		12,000		25,000	
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	$	80,005	$	93,005	
					
EXCESS / (SHORTFALL)	$	-	$	822,939	

Payment to Trustee		-		(822,939)	
BALANCE	$	-	$	-	
County Appraiser & Tax Collector Fee	-	-
Discounts for Early Payments	-	-

NET EXCESS / (SHORTFALL)	$	-	$	-

* Fund Balance as of 4-30-26 = ($27,215)

Note 1 - See page 2 Infrastructure Maintenance Breakdown for detail

 Unit 12	

	Fiscal Year	Fiscal Year
2025/2026	2026/2027
Annual Budget	Annual Budget	
			
REVENUES			
O & M Assessments		0	64,555	
O & M Direct Bill		211,005	114,323	
Debt Assessments		0	412,553	
Debt Direct Bill		712,850	835,280	
Developer Contribution		0	0	
Other Revenues		0	0	
Carry Over Funds from Prior Year		0	0	
Total Revenues	$	923,855	$	1,426,712	
			
EXPENDITURES			
Infrastructure Maintenance - note 1		136,000	100,000	
Engineering		20,000	20,000	
Management		12,005	12,005	
Operations Administration		12,000	12,000	
Legal		15,000	15,000	
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	$	175,005	
			
EXCESS / (SHORTFALL)	$	712,850	$	1,251,707	

Payment to Trustee		(712,850)	(1,223,080)	
BALANCE	$	-	$	28,627	

County Appraiser & Tax Collector Fee		-	(9,542)	
Discounts for Early Payments		-	(19,084)	
NET EXCESS / (SHORTFALL)	$	-	$	-	
* Fund Balance as of 4-30-26 = ($30,474)

Note 1 - See page 2 Infrastructure Maintenance Breakdown for detail

 Unit 13	

	Fiscal Year 2025/2026
Annual Budget			Fiscal Year 2026/2027
Annual Budget	
						
REVENUES						
O & M Assessments			0		85,112	
O & M Direct Bill			0		0	
Debt Assessments			0		154,288	
Debt Direct Bill			0		0	
Developer Contribution			0		0	
Other Revenues			0		0	
Carry Over Funds from Prior Year			0		0	
Total Revenues	$		-	$	239,400	
						
EXPENDITURES						
Infrastructure Maintenance - note 1			0		5,000	
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	$		-	$	80,005	
						
EXCESS / (SHORTFALL)	$		-	$	159,395	

Payment to Trustee			-		(145,031)	
BALANCE	$		-	$	14,364	

County Appraiser & Tax Collector Fee			-		(4,788)	
Discounts for Early Payments			-		(9,576)	
NET EXCESS / (SHORTFALL)	$		-	$	-	
* Fund Balance as of 4-30-26	= $628					
Note 1 - See page 2 Infrastructure Maintenance Breakdown for detail

Page 15

Budget Comparison
	Fiscal Year 2024/2025
Actual		Fiscal Year 2025/2026
Annual Budget		Fiscal Year 2026/2027
Annual Budget	
REVENUES							
O & M Assessments		8,691,738		7,509,602		8,988,212	
O & M Direct Bill		652,148		564,474		384,465	
Debt Assessments		10,104,275		13,568,576		13,721,945	
Debt Direct Bill		1,959,788		5,812,522		7,323,725	
Interest / Other Income		1,569,922		126,000		141,000	
Bond Prepayments		243,133		0		0	
Bond Prepayments Sent to Trustee		(243,133)		0		0	
Developer Funding		236,781		66,672		67,872	
PY Carry Over / Impact Fees		3,944,328		0		0	
Total Revenues	$	27,158,981	$	27,647,846	$	30,627,219	
							
EXPENDITURES							
Infrastructure Maintenance		5,934,443		5,441,227		6,395,111	
GIS Project		22,346		20,000		20,000	
Engineering		462,282		217,000		269,500	
Management		184,999		226,545		282,545	
Operations Administration		179,000		241,000		347,000	
Legal		360,701		285,000		295,000	
Assessment Roll		22,000		25,000		26,500	
Audit Fees		27,405		39,500		42,500	
Arbitrage Rebate Fee		7,150		13,000		14,000	
Rents & Leases		28,293		75,000		75,000	
Insurance		181,871		200,500		180,000	
Legal Advertising		16,872		10,000		10,000	
Miscellaneous		92,556		101,800		108,000	
Postage		7,010		3,000		10,000	
Office Supplies		105,627		60,000		60,000	
Trustee Fees		60,613		75,100		80,100	
Continuing Disclosure Fee		10,500		10,000		10,500	
Website		6,000		6,000		6,000	
Contingency / Cap Proj		6,862,579		25,000		250,000	
Common Area Irrig Water		97,204		241,500		185,500	
Reimb / Uncollected Deficit		0		500,000		375,000	
Total Expenditures		14,669,451		7,816,172		9,042,256	
							
EXCESS / (SHORTFALL)	$	12,489,530	$	19,831,674	$	21,584,963	

Debt Payment to Trustee (All Units)		

(11,572,625)		

(18,566,983)		

(20,222,353)	
BALANCE	$	916,905	$	1,264,690	$	1,362,610	

County Appraiser & Tax Collector Fee		

(95,493)		

(421,564)		

(454,203)	
Discounts for Early Payments		(525,004)		(843,127)		(908,406)	
NET EXCESS / (SHORTFALL)	$	296,408	$	-	$	-	
						Page 16	

Unit 1 - Debt Service		
	Fiscal Year	
	2026/2027
Annual Budget	
		
REVENUES		
Interest Income	0	
Debt Collections	2,353,863	
Total Revenues	$	2,353,863	
		
EXPENDITURES		
Principal Payments	1,395,000	
Interest Payments	958,863	
Miscellaneous / Extra Redemption	0	
Total Expenditures	$	2,353,863	
		
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 17

 Unit 2 - Debt Service	
Series 2019A-1

Fiscal Year 2026/2027

Interest Income
Net Debt Collections

0
1,350,685

Principal Payments Interest Payments
Miscellaneous / Extra Redemption

770,000
560,913
19,772

Series 2019A-2

Fiscal Year 2026/2027
Annual Budget

Interest Income
Net Debt Collections

0
745,877

Principal Payments Interest Payments
Miscellaneous / Extra Redemption

430,000
312,800
3,077

Excess / (Shortfall)	$	-

Total Expenditures	$	745,877

EXPENDITURES

Total Revenues	$	745,877

REVENUES

Excess / (Shortfall)	$	-

Total Expenditures	$	1,350,685

EXPENDITURES

Total Revenues	$	1,350,685

REVENUES

Annual Budget

Series 2019A-1 Bifurcated Bond Information	
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 Bifurcated Bond Information	
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 18

Unit 3 - Debt Service
Fiscal Year 2026/2027

 REVENUES	

Annual Budget

Interest Income	0

Total Revenues	$	1,265,199

 EXPENDITURES	

Net Debt Collections	1,265,199

Principal Payments	745,000
Interest Payments	490,985

Total Expenditures	$	1,265,199

Miscellaneous / Extra Redemption	29,214

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 19

Unit 4 - Debt Service		
	Fiscal Year	
	2026/2027
Annual Budget	
		
 REVENUES			
Interest Income	0	
Net Debt Collections	837,666	
Total Revenues	$	837,666	
		
 EXPENDITURES			
Principal Payments	325,000	
Interest Payments	512,163	
Miscellaneous / Extra Redemption	504	
Total Expenditures	$	837,666	
		
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 20

Unit 5 - Debt Service		
		Fiscal Year 2026/2027
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		655,000	
2017A Interest Payments		344,396	
2017B Principal Payments		1,759,265	
2017B Interest Payments		829,330	
Other / Extra Redemption		37,729	
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 21

Unit 7 - Debt Service		
	Fiscal Year	
	2026/2027
Annual Budget	
		
 REVENUES			
Interest	0	
Net Master Debt Collections	1,971,924	
Net Village B Debt Collections	86,602	
Net Village F1 & F5 Debt Collections	445,884	
Net Village F3 & G-1B Debt Collections	353,728	
Net Village G-1B PH 3 Debt Collections	85,150	
Total Revenues	$	2,943,289	
		
 EXPENDITURES			
2019 Master Principal Payments	635,000	
2019 Master Interest Payments	1,333,719	
2019 Village B Principal Payments	25,000	
2019 Village B Interest Payments	56,869	
2021 Village F1 & F5 Principal Payments	180,000	
2021 Village F1 & F5 Interest Payments	261,350	
2023 Village F3 & G-1B Principal Payments	70,000	
2023 Village F3 & G-1B Interest Payments	283,725	
2025 Village G-1B PH 3 Principal Payments	19,000	
2025 Village G-1B PH 3 Interest Payments	65,576	
Other / Extra Redemption	13,051	
Total Expenditures	$	2,943,289	
		
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			

Series 2025 Village G-1B PH 3 Bond Information	
Original Par Amount =	$1,258,000	Annual Principal Payments Due =	May 1st	
Average Interest Rate =	6.17%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	Oct 2025			
Maturity Date =	May 2055			

Page 22

Unit 8 - Debt Service		
	Fiscal Year	
	2026/2027
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	295,000	
2021 Master Interest Payments	426,159	
2022 Neighborhood Principal Payments	280,000	
2022 Neighborhood Interest Payments	871,725	

Other / Extra Redemption	
4,688	
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 23

Unit 9 - Debt Service
Fiscal Year 2026/2027

 REVENUES	

Annual Budget

Interest	0
Net Master Debt Collections	1,165,466

Total Revenues	$	1,165,466

 EXPENDITURES	

2023 Master Principal Payments	280,000
2023 Master Interest Payments	884,794

Total Expenditures	$	1,165,466

Other / Extra Redemption	672

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 24

Unit 10 - Debt Service		
	Fiscal Year	
	2026/2027
Annual Budget	
		
 REVENUES			
Interest	0	
Net 2024 AA1 Debt Collections	1,306,478	
Net 2025 AA2 Debt Collections	559,487	
Total Revenues	$	1,865,966	
		
 EXPENDITURES			
2024 AA1 Principal Payments	305,000	
2024 AA1 Interest Payments	1,002,594	
2025 AA2 Principal Payments	135,000	
2025 AA2 Interest Payments	423,363	
Other / Extra Redemption	9	
Total Expenditures	$	1,865,966	
		
Excess / (Shortfall)	$	-	

Series 2024 AA1 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		

Series 2025 AA2 Bond Information	
Original Par Amount =	$8,360,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	5.37%	Annual Interest Payments Due = May 1st & November 1st	
Issue Date =	November 2025		
Maturity Date =	May 2055		

Page 25

Unit 11 - Debt Service
Fiscal Year 2026/2027

 REVENUES	

Annual Budget

Interest	0
Net Master Debt Collections	822,939

Total Revenues	$	822,939

 EXPENDITURES	

2025 Master Principal Payments	0
2025 Master Interest Payments	822,938

Total Expenditures	$	822,939

Other / Extra Redemption	1

Excess / (Shortfall)	$	-

Series 2025 Master Bond Information	
Original Par Amount =	$17,325,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	4.75%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	November 2025		
Maturity Date =	May 2032		

Page 26

Unit 12 - Debt Service		
	Fiscal Year	
	2026/2027
Annual Budget	
		
 REVENUES			
Interest	0	
Net 2025 AA1 Debt Collections	712,850	
Net 2026 AA2 Debt Collections	510,230	
Total Revenues	$	1,223,080	
		
 EXPENDITURES			
2025 AA1 Principal Payments	145,000	
2025 AA1 Interest Payments	567,588	
2026 AA2 Principal Payments	115,000	
2026 AA2 Interest Payments	393,518	
Other / Extra Redemption	1,975	
Total Expenditures	$	1,223,080	
		
Excess / (Shortfall)	$	-	

Series 2025 AA1 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		

Series 2026 AA2 Bond Information	
Original Par Amount =	$7,510,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	5.48%	Annual Interest Payments Due = May 1st & November 1st	
Issue Date =	May 2026		
Maturity Date =	May 2056		

Page 27

Unit 13 - Debt Service
Fiscal Year 2026/2027

 REVENUES	

Annual Budget

Interest	0
Net Master Debt Collections	145,031

Total Revenues	$	145,031

 EXPENDITURES	

2025 Master Principal Payments	35,000
2025 Master Interest Payments	108,338

Total Expenditures	$	145,031

Other / Extra Redemption	1,694

Excess / (Shortfall)	$	-

Series 2025 Master Bond Information	
Original Par Amount =	$2,145,000	Annual Principal Payments Due = May 1st	
Average Interest Rate =	5.37%	Annual Interest Payments Due =	May 1st & November 1st	
Issue Date =	Dec 2025		
Maturity Date =	May 2055		

Page 28

 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	2025/2026
Assessment	2025/2026
Assessment Per Unit	2026/2027
Projected Assessment	2026/2027
Projected Assessment Per Unit	

Developed	Administrative		$	18,766.04	$	35.88	$	25,278.58	$	45.55	
Lots In Unit 1 Only	Debt	555	$	-	$	-	$	-	$	-	
	Sub-Total		$	18,766.04	$	35.88	$	25,278.58	$	45.55	
	
Developed	Administrative		$	67,026.69	$	35.88	$	85,081.78	$	45.55	
Lots In Unit 2	Debt	1,868	$	-	$	-	$	-	$	-	
	Sub-Total		$	67,026.69	$	35.88	$	85,081.78	$	45.55	
	
Developed	Administrative		$	69,430.75	$	35.88	$	88,133.42	$	45.55	
Lots In Unit 3	Debt	1,935	$	-	$	-	$	-	$	-	
	Sub-Total		$	69,430.75	$	35.88	$	88,133.42	$	45.55	
	
Developed	Administrative		$	37,424.43	$	35.88	$	47,505.51	$	45.55	
Lots In Unit 4	Debt	1,043	$	-	$	-	$	-	$	-	
	Sub-Total		$	37,424.43	$	35.88	$	47,505.51	$	45.55	
	
Developed	Administrative		$	66,416.70	$	35.88	$	96,149.69	$	45.55	
Lots In Unit 7	Debt	2,111	$	-	$	-	$	-	$	-	
	Sub-Total		$	66,416.70	$	35.88	$	96,149.69	$	45.55	
	
Developed	Administrative		$	30,284.01	$	35.88	$	51,650.29	$	45.55	
Lots In Unit 8	Debt	1,134	$	-	$	-	$	-	$	-	
	Sub-Total		$	30,284.01	$	35.88	$	51,650.29	$	45.55	
	
Developed	Administrative		$	16,828.44	$	35.88	$	21,634.82	$	45.55	
Lots In Unit 9	Debt	475	$	-	$	-	$	-	$	-	
	Sub-Total		$	16,828.44	$	35.88	$	21,634.82	$	45.55	
	
Developed	Administrative		$	15,070.24	$	35.88	$	26,052.88	$	45.55	
Lots In Unit 10	Debt	572	$	-	$	-	$	-	$	-	
	Sub-Total		$	15,070.24	$	35.88	$	26,052.88	$	45.55	
	
Developed	Administrative		$	-	$	35.88	$	-	$	45.55	
Lots In Unit 11	Debt	0	$	-	$	-	$	-	$	-	
	Sub-Total		$	-	$	35.88	$	-	$	45.55	
	
Developed	Administrative		$	-	$	35.88	$	8,244.01	$	45.55	
Lots In Unit 12	Debt	181	$	-	$	-	$	-	$	-	
	Sub-Total		$	-	$	35.88	$	8,244.01	$	45.55	
	
Developed	Administrative		$	-	$	35.88	$	6,649.86	$	45.55	
Lots In Unit 13	Debt	146	$	-	$	-	$	-	$	-	
	Sub-Total		$	-	$	35.88	$	6,649.86	$	45.55	
	
Developed Lots	Administrative		$	-	$	35.88	$	-	$	45.55	
In Sarasota County	Debt	0	$	-	$	-	$	-	$	-	
(Not in Unit 1)	Sub-Total		$	-	$	35.88	$	-	$	45.55	
	
All Other Acreage	Administrative		$	426,093.12	$	35.88	$	558,087.26	$	45.55	
	Debt	12,253	$	-	$	-	$	-	$	-	
	Sub-Total		$	426,093.12	$	35.88	$	558,087.26	$	45.55	

 Total		 22,273	  $	747,340.43 	 $	1,014,468.09 

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   22,273.00   assessable units in the District.

Page 29

 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	2025/2026
Assessment	2025/2026
Assessment Per Unit	2026/2027
Projected Assessment	2026/2027
Projected Assessment Per Unit	

Developed Lots In Unit 1 Only	Administrative Debt
Sub-Total	555	$	183,848.74
$	87,243.07

$	271,091.80	$	351.53
$	166.81

$	518.34	$	205,525.57
$	76,399.35

$	281,924.91	$	370.32
$	137.66

$	507.97	
	
Developed	Administrative		$	656,652.85	$	351.53	$	691,750.92	$	370.32	
Lots In Unit 2	Debt	1,868	$	311,606.22	$	166.81	$	257,142.31	$	137.66	
	Sub-Total		$	968,259.07	$	518.34	$	948,893.22	$	507.97	
	
Developed	Administrative		$	680,205.17	$	351.53	$	716,562.11	$	370.32	
Lots In Unit 3	Debt	1,935	$	322,782.67	$	166.81	$	266,365.29	$	137.66	
	Sub-Total		$	1,002,987.84	$	518.34	$	982,927.40	$	507.97	
	
Developed	Administrative		$	366,642.89	$	351.53	$	386,239.94	$	370.32	
Lots In Unit 4	Debt	1,043	$	173,985.70	$	166.81	$	143,575.71	$	137.66	
	Sub-Total		$	540,628.59	$	518.34	$	529,815.65	$	507.97	
	
Developed	Admin / Maint		$	650,676.88	$	351.53	$	781,737.79	$	370.32	
Lots In Unit 7	Debt	2,111	$	308,770.40	$	166.81	$	290,592.83	$	137.66	
	Sub-Total		$	959,447.29	$	518.34	$	1,072,330.62	$	507.97	
	
Developed	Administrative		$	296,688.97	$	351.53	$	419,938.73	$	370.32	
Lots In Unit 8	Debt	1,134	$	140,789.96	$	166.81	$	156,102.45	$	137.66	
	Sub-Total		$	437,478.94	$	518.34	$	576,041.17	$	507.97	
	
Developed	Administrative		$	164,866.27	$	351.53	$	175,900.26	$	370.32	
Lots In Unit 9	Debt	475	$	78,235.18	$	166.81	$	65,386.83	$	137.66	
	Sub-Total		$	243,101.45	$	518.34	$	241,287.09	$	507.97	
	
Developed	Administrative		$	-	$	351.53	$	211,820.94	$	370.32	
Lots In Unit 10	Debt	572	$	-	$	166.81	$	78,739.51	$	137.66	
	Sub-Total		$	-	$	518.34	$	290,560.45	$	507.97	
	
Developed	Administrative		$	-	$	351.53	$	-	$	370.32	
Lots In Unit 11	Debt	0	$	-	$	166.81	$	-	$	137.66	
	Sub-Total		$	-	$	518.34	$	-	$	507.97	
	
Developed	Administrative		$	-	$	351.53	$	67,027.26	$	370.32	
Lots In Unit 12	Debt	181	$	-	$	166.81	$	24,915.82	$	137.66	
	Sub-Total		$	-	$	518.34	$	91,943.08	$	507.97	
	
Developed	Administrative		$	-	$	-	$	54,066.19	$	370.32	
Lots In Unit 13	Debt	146	$	-	$	-	$	20,097.85	$	137.66	
	Sub-Total		$	-	$	-	$	74,164.03	$	507.97	
	
All Other	Administrative		$	2,179,117.23	$	351.53	$	3,025,854.78	$	370.32	
Unit 1 Acreage	Debt	8,171	$	1,034,072.25	$	166.81	$	1,124,791.10	$	137.66	
	Sub-Total		$	3,213,189.48	$	518.34	$	4,150,645.89	$	507.97	

 

Total Admin / Maint		$	5,326,340.43	$	6,736,424.47	
Total Debt		$	2,527,546.81	$	2,504,109.04	
				
Total		  18,191 	 $	7,853,887.23 	 $	9,240,533.51 	

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   18,191.00   assessable units in Unit 1.

Page 30

$
$

53,409.57
2,230,384.97

2019 A-2

Total	100.00%	$	53,409.57	4,131	$	2,282,183.76

Assessment Recap - Unit 2 (Total Gross)
A	B	C	E	F	I	H	I	

Lot			

Admin / Maint Assessment		Total Fiscal Year 2025/2026	Total Fiscal Year 2026/2027	Total Fiscal Year 2026/2027	
Type		Percentage	Allocation	Units	Per Unit	Projected Assessment	Projected Per Unit	
								
				2019 A-1				

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	1,090	$	8.08	$	8,808.28	$	8.08
Single	Debt	16.49%	8,808.28	1,059	$	424.10	$	449,121.90	$	424.10
Family	Sub-Total	$	432.18	$	457,930.18	$	432.18	

Gran Paradiso Multi	Admin / Maint Debt	
3.35%	
1,790.87	260
259	$	6.89
$	361.34	$	1,790.87
$	93,587.06	$	6.89
$	361.34	
Family (3 BDR)	Sub-Total				$	368.23	$	95,377.93	$	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 *	Admin / Maint				$	227.36	$	11,786.59	$	227.36	
51.84 Acres	Debt	22.07%	11,786.59	51.84	$	11,933.00	$	-	$	-	
Sold	Sub-Total				$	375.94	$	11,786.59	$	227.36	
	
Thomas 167 *	Admin / Maint				$	227.36	$	12,295.89	$	227.36	
54.08 Acres	Debt	23.02%	12,295.89	54.08	$	11,933.00	$	793,486.13	$	14,672.45	
	Sub-Total				$	336.02	$	805,782.02	$	14,899.82	

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 43 units with pre-paid bonds.	
3 unit in Island Walk Single Family
31 unit in the Gran Paradiso Single Family 9 unit in the Gran Paradiso Multi Family

Page 31

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
$ 728,601.05

$
$

-
-

Gran Paradiso Direct Bill Net
$	-
$	-

$  1,610.78
$	-

$
$

-
-

Preserve Direct Bill Net

$
$

-
-

$
$
$

53,409.57
2,230,384.97
-

$  24,082.49

$

-

$	-
$	793,486.13

Non Preforming Direct Bill Net

$  22,637.54	$	-
$	-	$	745,876.96

2019 A-2

2019 A-1

ISLAND WALK ON ROLL
	GROSS	

ISLAND WALK
 DIRECT BILL GROSS 

Total	3,847	$	2,282,183.76

8.08
424.10
432.18

8,808.28  $
449,121.90  $
457,930.18  $

$
$
$

Sub-Total

Family

Gran Paradiso  Admin / Maint	1,090
Single	Debt

1,059

Assessment Recap - Unit 2 (Collection Method)

	Total Fiscal Year	Total Fiscal Year	
Lot		2026/2027	2026/2027	
Type	Units	Projected Assessment	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	
1,059	$ 449,121.90	$  424.10	
	$ 457,930.18	$  432.18	

Gran Paradiso	Admin / Maint	280	$	1,790.87	$	6.89	
Multi	Debt	259	$	93,587.06	$	361.34	
Family (3 BDR)	Sub-Total		$	95,377.93	$	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	

260	$  1,790.87	$	6.89	
259	$  93,587.06	$  361.34	
	$  95,377.93	$  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 *	Admin / Maint		$	11,786.59	$	227.36	
Multi	Debt	52	$	-	$	-	
Family (3 BDR)	Sub-Total		$	11,786.59	$	227.36	
$	-	
Thomas 167 *	Admin / Maint		$	12,295.89	$	227.36	
Multi	Debt	54	$	793,486.13	$	14,672.45	
Family (2 BDR)	Sub-Total		$	805,782.02	$	14,899.82	

	$  11,786.59	$  227.36	
52	$	-	$	-	
	$  11,786.59	$  227.36	
	
0	$  12,295.89	$  227.36	
54	$	-	$ 14,672.45	
	$  12,295.89	$ 14,899.82	

$	-
$	-
$	-	
	
$	-
$	793,486.13
$	793,486.13	

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 43 units with pre-paid bonds.
3 unit in Island Walk Single Family
31 unit in the Gran Paradiso Single Family 9 unit in the Gran Paradiso Multi Family

Page 32

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

Product		

Total	Total Fiscal Year 2025/2026	Total Fiscal Year 2026/2027
Projected	Total Fiscal Year 2026/2027
Projected	
Category	Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	

Pre Lennar		2 Bdr Sam 35	Admin / Maint	5	$	323.57	$	1,100.80	$	220.16	
			Debt	4	$	1,093.10	$	4,372.40	$	1,093.10	
			Sub-Total		$	1,416.67	$	5,473.20	$	1,313.26	
		
		3 Bdr Sam 70	Admin / Maint	6	$	323.57	$	1,320.96	$	220.16	
			Debt	5	$	1,432.12	$	7,160.60	$	1,432.12	
			Sub-Total		$	1,755.69	$	8,481.56	$	1,652.28	
		
		3 Bdr Sam 80	Admin / Maint	5	$	323.57	$	1,100.80	$	220.16	
			Debt	4	$	1,559.05	$	6,236.20	$	1,559.05	
			Sub-Total		$	1,882.62	$	7,337.00	$	1,779.21	
		
		3 Bdr Lee 45	Admin / Maint		$	323.57	$	880.64	$	220.16	
			Debt	4	$	1,227.41	$	4,909.64	$	1,227.41	
			Sub-Total		$	1,550.98	$	5,790.28	$	1,447.57	
		
		3 Bdr Lee 65	Admin / Maint	10	$	323.57	$	2,201.61	$	220.16	
			Debt	8	$	1,380.47	$	11,043.76	$	1,380.47	
			Sub-Total		$	1,704.04	$	13,245.37	$	1,600.63	

Total		Pre Lennar		30	Gross	$	6,604.82		
				$	33,722.60	Gross	

Lennar		35'	Admin / Maint	333	$	323.57	$	73,313.46	$	220.16
Debt	326	$	521.28	$	169,937.28	$	521.28
Sub-Total	$	844.85	$	243,250.74	$	741.44	
		
		Townhome	Admin / Maint	252	$	323.57	$	55,480.46	$	220.16
Debt	251	$	521.28	$	130,841.28	$	521.28
Sub-Total	$	844.85	$	186,321.74	$	741.44	
		
		Coach	Admin / Maint	260	$	323.57	$	57,241.74	$	220.16
Debt	259	$	627.66	$	162,563.94	$	627.66
Sub-Total	$	951.23	$	219,805.68	$	847.82	
		
		45'	Admin / Maint	$	323.57	$	12,989.47	$	220.16
Debt	59	$	627.66	$	37,031.94	$	627.66
Sub-Total	$	951.23	$	50,021.41	$	847.82	
		
		52'	Admin / Maint	337	$	323.57	$	74,194.10	$	220.16
Debt	331	$	734.04	$	242,967.24	$	734.04
Sub-Total	$	1,057.61	$	317,161.34	$	954.20	
		
		62'	Admin / Maint	289	$	323.57	$	63,626.40	$	220.16
Debt	277	$	840.42	$	232,796.34	$	840.42
  
Sub-Total	$	1,163.99	$	296,422.74	$	1,060.58	
		
		65'	Admin / Maint	53	$	323.57	$	11,668.51	$	220.16
Debt	52	$	840.42	$	43,701.84	$	840.42
  
Sub-Total	$	1,163.99	$	55,370.35	$	1,060.58	
		
		70'	Admin / Maint	56	$	323.57	$	12,328.99	$	220.16
Debt	55	$	840.42	$	46,223.10	$	840.42
  
Sub-Total	$	1,163.99	$	58,552.09	$	1,060.58	
		
		75'	Admin / Maint	201	$	323.57	$	43,371.63	$	220.16
Debt	197	$	946.81	$	186,521.57	$	946.81
  
Sub-Total	$	1,270.38	$	229,893.20	$	1,166.97	
		
		80'	Admin / Maint	65	$	323.57	$	14,310.43	$	220.16
Debt	63	$	946.81	$	59,649.03	$	946.81
  
Sub-Total	$	1,270.38	$	73,959.46	$	1,166.97	

Total		Lennar		1,905	Gross	$	418,525.18		
				$  1,312,233.56	Gross	

TOTAL GROSS	1,935	Total Gross	$	426,010.64
$  1,345,956.16	Total Gross	

TOTAL NET	1,935	Total Net	$	400,450.00
$  1,265,198.79	Total Net	

There are 40 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, 6 units are SF 52', 12
units are SF 62', 1 unit is a SF 65', 4 units are SF 75', 7 units are SF 35', 1 unit is a Townhome, 1 Unit is a 70', and 2 units are SF 80', and 1 unit is a Coach.

Page 33

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

Product		

Total	
Total Fiscal Year 2025/2026	
Total Fiscal Year 2026/2027
Projected	
Total Fiscal Year 2026/2027
Projected	
Subdivision	Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	

Renaissance		35' Villas	Admin / Maint		$	99.23	$	21,647.71	$	96.64	
			Debt	224	$	678.03	$	151,879.15	$	678.03	
			Sub-Total		$	777.27	$	173,526.86	$	774.67	
		
		50' SF	Admin / Maint	273	$	99.23	$	26,383.15	$	96.64	
			Debt	272	$	998.94	$	272,709.57	$	998.94	
			Sub-Total		$	1,098.17	$	299,092.72	$	1,095.58	
		
		60' SF	Admin / Maint		$	99.23	$	18,651.82	$	96.64	
			Debt	193	$	1,212.87	$	234,084.36	$	1,212.87	
			Sub-Total		$	1,312.11	$	252,736.19	$	1,309.51	

Total		Renaissance		690	Gross	$	66,682.69	Gross	
				$	658,673.09		

Oasis		60' SF	Admin / Maint		$	99.23	$	8,891.02	$	96.64	
			Debt	92	$	829.89	$	76,350.21	$	829.89	
			Sub-Total		$	929.13	$	85,241.24	$	926.54	
		
		70' SF	Admin / Maint		$	99.23	$	4,252.23	$	96.64	
			Debt	44	$	980.00	$	43,120.00	$	980.00	
			Sub-Total		$	1,079.23	$	47,372.23	$	1,076.64	

Total		Oasis		136	Gross	$	13,143.25	Gross	
				$	119,470.21		

Preserve		33' Villas	Admin / Maint		$	99.23	$	8,697.74	$	96.64	
			Debt	90	$	424.61	$	38,214.57	$	424.61	
			Sub-Total		$	523.84	$	46,912.32	$	521.25	
		
		50' SF	Admin / Maint		$	99.23	$	10,630.57	$	96.64	
			Debt	110	$	679.79	$	74,776.60	$	679.79	
			Sub-Total		$	779.02	$	85,407.17	$	776.43	

Total		Preserve		200	Gross	$	19,328.31	Gross	
				$	112,991.17		

TOTAL GROSS

1,026	Total Gross

$
$

99,154.26
891,134.47

Total Gross

TOTAL NET	1,026	Total Net	$	93,205.00	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 34

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
2026/2027	2026/2027	2026/2027	2026/2027
Product	Total	Projected	Projected	Platted	Platted Total	Platted Per Unit

Renaissance		35' Villas	Admin / Maint		$	21,647.71	$	96.64	
			Debt	224	$	151,879.15	$	678.03	
			Sub-Total		$  173,526.86	$	774.67	
		
		50' SF	Admin / Maint	273	$	26,383.15	$	96.64	
			Debt	272	$	272,709.57	$	998.94	
			Sub-Total		$  299,092.72	$	1,095.58	
		
		60' SF	Admin / Maint		$	18,651.82	$	96.64	
			Debt	193	$	234,084.36	$	1,212.87	
			Sub-Total		$  252,736.19	$	1,309.51	

	$  26,673.07	$	96.64	
276	 $ 187,136.81	$	678.03	
	$ 213,809.88	$	774.67	
	
251	$  24,257.04	$	96.64	
250	 $ 249,734.04	$	998.94	
	$ 273,991.08	$	1,095.58	
	
	$  14,882.80	$	96.64	
154	 $ 186,782.34	$	1,212.87	
	$ 201,665.14	$	1,309.51	

$
$
$

(5,025.36)
(35,257.66)
(40,283.02)

$
$
$

2,126.11
22,975.53
25,101.65

$
$
$

3,769.02
47,302.02
51,071.04

Subdivision	Type	Units	Assessment	Assessment Per Unit	Units	Assessments	Assessments

Total	 Renaissance 	690	$	66,682.69
 $  658,673.09	Gross	681	$  65,812.91
 $ 623,653.19	Platted On Roll Gross	$	869.77 Direct Bill
$	35,019.89 Gross	

Oasis		60' SF	Admin / Maint		$	8,891.02	$	96.64	
			Debt	92	$	76,350.21	$	829.89	
			Sub-Total		$	85,241.24	$	926.54	
		
		50' SF	Admin / Maint		$	-	$	96.64	
			Debt	0	$	-	$	691.58	
			Sub-Total		$	-	$	788.22	
		
		70' SF	Admin / Maint		$	4,252.23	$	96.64	
			Debt	44	$	43,120.00	$	980.00	
			Sub-Total		$	47,372.23	$	1,076.64	

	$	7,344.76	$	96.64	
76	 $  63,071.91	$	829.89	
	$  70,416.67	$	926.54	
	
	$	1,642.91	$	96.64	
17	 $  11,756.86	$	691.58	
	$  13,399.77	$	788.22	
	
	$	4,445.51	$	96.64	
46	 $  45,080.00	$	980.00	
	$  49,525.51	$	1,076.64	

$
$
$

1,546.27
13,278.30
14,824.56

$
$
$

(1,642.91)
(11,756.86)
(13,399.77)

$
$
$

(193.28)
(1,960.00)
(2,153.28)

Total		Oasis		136	$	13,143.25
 $  119,470.21	Gross	139	$  13,433.18
 $ 119,908.77	Platted On Roll Gross	$	(289.92) Direct Bill
$	(438.56) Gross	

Preserve		33' Villas	Admin / Maint		$	8,697.74	$	96.64	
			Debt	90	$	38,214.57	$	424.61	
			Sub-Total		$	46,912.32	$	521.25	
		
		50' SF	Admin / Maint		$	10,630.57	$	96.64	
			Debt	110	$	74,776.60	$	679.79	
			Sub-Total		$	85,407.17	$	776.43	

	$  10,920.50	$	96.64	
113	 $  47,980.52	$	424.61	
	$  58,901.02	$	521.25	
	
	$  10,630.57	$	96.64	
110	 $  74,776.60	$	679.79	
	$  85,407.17	$	776.43	

$
$
$

(2,222.76)
(9,765.95)
(11,988.70)

$
$
$

-
-
-

Total		Preserve		200	$	19,328.31
 $  112,991.17	Gross	223	$  21,551.07
 $ 122,757.12	Platted On Roll Gross	$	(2,222.76) Direct Bill
$	(9,765.95) Gross	

TOTAL GROSS	1,026	$	99,154.26		1,043	$ 100,797.16	Total Platted On	$	(1,642.91) Total Direct	
$	891,134.47	 $ 866,319.08	Roll Gross	$	24,815.38 Bill Gross	

TOTAL NET	1,026	$	93,205.00
$	837,666.40	
Total Net	1,043	$  94,749.33
$ 814,339.94	Total Platted On Roll Net	$	(1,544.33) 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 35

Unit 7 Village B

 Assessment Recap - Unit 7 (Total Gross)	

A	B	C	D	E	F	

Product		

Total	Total Fiscal Year 2025/2026	Total Fiscal Year 2026/2027
Projected	Total Fiscal Year 2026/2027
Projected	
Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	
						
			Unit 7 Master			

50' Single Family	Admin / Maint Debt
Sub-Total	1,897
1,894	$	81.93
$	830.00

$	911.93	$  118,590.57
$ 1,571,771.00

$ 1,690,361.57	$	62.51
$	830.00

$	892.51	
	
74' Single Family	Admin / Maint		$	81.93	$	4,813.64	$	62.51	
	Debt	77	$	1,228.40	$	94,586.80	$	1,228.40	
	Sub-Total		$	1,310.33	$	99,400.44	$	1,290.91	
	
Coach	Admin / Maint		$	81.93	$	13,503.20	$	62.51	
	Debt	216	$	622.50	$  134,460.00	$	622.50	
	Sub-Total		$	704.43	$  147,963.20	$	685.01	
	
2-Story Units	Admin / Maint		$	81.93	$	18,504.38	$	62.51	
	Debt	296	$	456.50	$  135,124.00	$	456.50	
	Sub-Total		$	538.43	$  153,628.38	$	519.01	
	
4-Story Units	Admin / Maint		$	81.93	$	24,380.77	$	62.51	
	Debt	390	$	415.00	$  161,850.00	$	415.00	
	Sub-Total		$	496.93	$  186,230.77	$	477.51	
	
Total		2,876		$  179,792.55
$ 2,097,791.80	
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	

Unit 7 Village G1-B PH 3

G-1B - Paired Villa	Admin / Maint Debt
Sub-Total	
66	
$	-
$	-	
$	32,853.48
$	32,853.48	
$	497.78
$	497.78	
G-1B - 40' SF	Admin / Maint Debt
Sub-Total	
76	
$	-
$	-	
$	49,552.76
$	49,552.76	
$	652.01
$	652.01	
G-1B - 50' SF	Admin / Maint Debt
Sub-Total	
10	
$	-
$	-	
$	8,179.30
$	8,179.30	
$	817.93
$	817.93	
	
Total	152	
$	90,585.54	
Gross	

There 3 units unit with pre-paid bonds.

1 x 65' F4, 2 x 50' Antigua

Page 36

A

B

C

E

F

G

H

I

J

50 ' Single Family

Debt
Sub-Total

111

 $	92,130.00  $	830.00

$	92,130.00  $

830.00

There 3 units unit with pre-paid bonds.

Total Direct
-  Bill Net

$

Total Platted On Roll Net

85,150.41

$

$	85,150.41

152

Total Net

152

TOTAL NET

Unit 7 Village G-1B PH 3

Unit 7 Village F3 & G-1B

Unit 7 Village F1 & F5

Unit 7 Master

	TOTAL GROSS			PLATTED ON ROLL GROSS		 DIRECT BILL GROSS 

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	
	2026/2027	2026/2027		2026/2027	2026/2027	
Product	Total	Projected	Projected	Platted	Platted	Platted	
Type	Units	Assessment	Assess Per Unit	Units	Assessment	Assess Per Unit	

50' Single Family	Admin / Maint	1,897	$  118,590.57	$	62.51	
or 50' SF Equivalents	Debt	1,894	 $ 1,571,771.00	$	830.00	
	Sub-Total		$ 1,690,361.57	$	892.51	
	
74' Single Family	Admin / Maint		$	4,813.64	$	62.51	
	Debt	77	 $	94,586.80	$	1,228.40	
	Sub-Total		$	99,400.44	$	1,290.91	
	
Coach	Admin / Maint		$	13,503.20	$	62.51	
	Debt	216	 $  134,460.00	$	622.50	
	Sub-Total		$  147,963.20	$	685.01	
	
2-Story Units	Admin / Maint		$	18,504.38	$	62.51	
	Debt	296	 $  135,124.00	$	456.50	
	Sub-Total		$  153,628.38	$	519.01	
	
4-Story Units	Admin / Maint		$	24,380.77	$	62.51	
	Debt	390	 $  161,850.00	$	415.00	
	Sub-Total		$  186,230.77	$	477.51	

2,108.00		$	131,781.19	$	62.51	
1,969.97		$  1,635,075.10	$	830.00	
		 $  1,766,856.29	$	892.51 	
			
		$	-	$	62.51	
0.00		 $	- 	$	1,228.40	
		 $	-	$	1,290.91 	
			
		$	-	$	62.51	
0.00		 $	- 	$	622.50	
		 $	-	$	685.01 	
			
		$	-	$	62.51	
0.00		 $	- 	$	456.50	
		 $	-	$	519.01 	
			
		$	-	$	62.51	
0.00		 $	- 	$	415.00	
		$	-	$	477.51	

$  (13,190.62)
 $  (63,304.10)
$  (76,494.72)	
	
$	4,813.64
$	94,586.80
$	99,400.44	
	
$	13,503.20
$  134,460.00
$  147,963.20	
	
$	18,504.38
$  135,124.00
$  153,628.38	
	
$	24,380.77
$  161,850.00
$  186,230.77	

TOTAL GROSS	2,876	$  179,792.55
$ 2,097,791.80	Total Gross	2,108.00
1,969.97	$	131,781.19
$  1,635,075.10	Total Platted On Roll Gross	$	48,011.36 Total Direct
$  462,716.70 Bill Gross	

TOTAL NET	2,876	$  169,005.00
$ 1,971,924.29	Total Net	2,108.00
1,969.97	$	123,874.32
$  1,536,970.59	Total Platted On Roll Net	$	45,130.68 Total Direct
$  434,953.70 Bill Net	

Unit 7 Village B		
						
111	$	92,130.00	$	830.00		 $	- 		
	$	92,130.00	$	830.00		$	-		

TOTAL GROSS	111	
$	92,130.00	Total Gross	111	
$	92,130.00	Total Platted On Roll Gross	$	-
$	-	Total Direct Bill Gross	

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

F1 - 37 ' Single Family
*0.75 ERU*	Debt
Sub-Total	102	 $	63,495.00
$	63,495.00	$	622.50
$	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	
	
158	$	78,684.00	$	498.00	
	$	78,684.00	$	498.00	
115	$	76,360.00	$	664.00	
	$	76,360.00	$	664.00	
125	$	103,750.00	$	830.00	
	$	103,750.00	$	830.00	

 $	- 
$	-	
 $	(5,810.00)
$	(5,810.00)	
$	6,972.00
$	6,972.00	
	
 $	- 
$	-	
 $	- 
$	-	
 $	- 
$	-	

TOTAL GROSS	668	
$  474,345.00	Total Gross	668	
$	473,183.00	Total Platted On Roll Gross	Total Direct
$	1,162.00 Bill Gross	

TOTAL NET	668	
$  445,884.30	Total Net	668	
$	444,792.02	Total Platted On Roll Net	Total Direct
$	1,092.28 Bill Net	

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	

97	$	80,471.20	$	829.60	
	$	80,471.20	$	829.60	
109	$	108,511.68	$	995.52	
	$	108,511.68	$	995.52	
	
30	$	14,932.80	$	497.76	
	$	14,932.80	$	497.76	
41	$	27,210.88	$	663.68	
	$	27,210.88	$	663.68	
175	$	145,180.00	$	829.60	
	$	145,180.00	$	829.60	

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

TOTAL GROSS	452	
$  376,306.56	Total Gross	452	
$	376,306.56	Total Platted On Roll Gross	
$	-	Total Direct Bill Gross	

TOTAL NET	452	
$  353,728.17	Total Net	452	
$	353,728.17	Total Platted On Roll Net	
$	-	Total Direct Bill Net	

G-1B - Paired Villa	Debt	66	 $	32,853.48	$	497.78	
	Sub-Total		$	32,853.48	$	497.78	
G-1B - 40' SF	Debt	76	 $	49,552.76	$	652.01	
	Sub-Total		$	49,552.76	$	652.01	
G-1B - 50' SF	Debt	10	 $	8,179.30	$	817.93	
	Sub-Total		$	8,179.30	$	817.93	

66	$	32,853.48	$	497.78	
	$	32,853.48	$	497.78	
76	$	49,552.76	$	652.01	
	$	49,552.76	$	652.01	
10	$	8,179.30	$	817.93	
	$	8,179.30	$	817.93	

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

TOTAL GROSS	152	
$	90,585.54	Total Gross	152	
$	90,585.54	Total Platted On Roll Gross	
$	-	Total Direct Bill Gross	

1 x 65' F4, 2 x 50' Antigua

Page 37

Assessment Recap - Unit 8 (Total Gross)

A	B	C	D	E	F	

Product		

Total	Total Fiscal Year 2025/2026	Total Fiscal Year 2026/2027
Projected	Total Fiscal Year 2026/2027
Projected	
Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	
						
			Unit 8 Master			

50' Single Family	Admin / Maint Debt
Sub-Total	
250	$	103.88
$	697.38

$	801.26	$	20,412.64
$	174,345.00

$	194,757.64	$	81.65
$	697.38

$	779.03	
	
75' Single Family	Admin / Maint		$	103.88	$	11,431.08	$	81.65	
	Debt	140	$	875.66	$	122,592.40	$	875.66	
	Sub-Total		$	979.54	$	134,023.48	$	957.31	
	
Coach	Admin / Maint		$	103.88	$	21,882.35	$	81.65	
	Debt	268	$	613.49	$	164,415.32	$	613.49	
	Sub-Total		$	717.37	$	186,297.67	$	695.14	
	
Carriage	Admin / Maint	0.80 ERU	$	-	$	-	$	-	
	Debt	???	$	-	$	-	$	-	
	Sub-Total		$	-	$	-	$	-	
	
2-Story Units	Admin / Maint		$	103.88	$	21,882.35	$	81.65	
	Debt	268	$	524.34	$	140,523.12	$	524.34	
	Sub-Total		$	628.22	$	162,405.47	$	605.99	
	
4-Story Units	Admin / Maint		$	103.88	$	31,843.72	$	81.65	
	Debt	390	$	435.20	$	169,728.00	$	435.20	
	Sub-Total		$	539.08	$	201,571.72	$	516.85	
	
Total		1,316		$	107,452.13
$	771,603.84	Gross	

Unit 8 Neighborhood Debt

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	
	
Carriage	Debt	0	$	-	$	-	$	-	
	Sub-Total		$	-	$	-	$	-	
	
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 38

A

B

C

E

F

G

H

I

J

Unit 8 Neighborhood

	TOTAL GROSS			PLATTED ON ROLL GROSS			DIRECT BILL GROSS	

Assessment Recap - Unit 8 (Collection Method)

	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
	2026/2027	2026/2027	2026/2027	2026/2027	
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	$	20,412.64
$  174,345.00
$  194,757.64	$	81.65
$	697.38
$	779.03	
	
75' Single Family	Admin / Maint		$	11,431.08	$	81.65	
	Debt	140	$  122,592.40	$	875.66	
	Sub-Total		$  134,023.48	$	957.31	
	
Coach	Admin / Maint		$	21,882.35	$	81.65	
	Debt	268	$  164,415.32	$	613.49	
	Sub-Total		$  186,297.67	$	695.14	
	
2-Story Units	Admin / Maint		$	21,882.35	$	81.65	
	Debt	268	$  140,523.12	$	524.34	
	Sub-Total		$  162,405.47	$	605.99	
	
4-Story Units	Admin / Maint		$	31,843.72	$	81.65	
	Debt	390	$  169,728.00	$	435.20	
	Sub-Total		$  201,571.72	$	516.85	

	$	21,065.84	$	81.65	
258	$	179,924.04	$	697.38	
	$	200,989.88	$	779.03	
	
	$	13,880.59	$	81.65	
170	$	148,862.20	$	875.66	
	$	162,742.79	$	957.31	
	
	$	12,084.28	$	81.65	
148	$	90,796.52	$	613.49	
	$	102,880.80	$	695.14	
	
	$	18,616.33	$	81.65	
228	$	119,549.52	$	524.34	
	$	138,165.85	$	605.99	
	
	$	26,944.68	$	81.65	
330	$	143,616.00	$	435.20	
	$	170,560.68	$	516.85	

$	(653.20)
$	(5,579.04)
$	(6,232.24)	
	
$	(2,449.52)
$	(26,269.80)
$	(28,719.32)	
	
$	9,798.07
$	73,618.80
$	83,416.87	
	
$	3,266.02
$	20,973.60
$	24,239.62	
	
$	4,899.03
$	26,112.00
$	31,011.03	

TOTAL GROSS	1,316	$	107,452.13  Total Gross
 $	771,603.84  		1,134	$	92,591.73
 $	682,748.28 	Total Platted On Roll Gross	$	14,860.40 Total Direct Bill
$	88,855.56 Gross	

TOTAL NET	1,316	$	101,005.00  Total Net
 $	725,307.61  		1,134	$	87,036.22
 $	641,783.38 	Total Platted On Roll Net	$	13,968.78 Total Direct Bill Net
$	83,524.23	

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	
	
148	$	137,006.56	$	925.72	
	$	137,006.56	$	925.72	
	
228	$	180,395.88	$	791.21	
	$	180,395.88	$	791.21	
	
330	$	216,711.00	$	656.70	
	$	216,711.00	$	656.70	

$	1,052.31
$	1,052.31	
	
$	(5,285.28)
$	(5,285.28)	
	
$	140,709.44
$	140,709.44	
	
$	-
$	-	
	
$	59,103.00
$	59,103.00	

TOTAL GROSS	1,373	
Total Gross
 $ 1,225,813.29  		1,134	

 $  1,030,233.82 	Total Platted On Roll Gross	Total Direct Bill
$	195,579.47 Gross	

TOTAL NET	1,373	
Total Net
 $ 1,152,264.49  		1,134	

 $	968,419.79 	Total Platted On Roll Net	

$	183,844.70	
Total Direct Bill Net	

Page 39

Assessment Recap - Unit 9 (Total Gross)

A	B	C	D	E	F	

Product		

Total	Total Fiscal Year 2025/2026	Total Fiscal Year 2026/2027
Projected	Total Fiscal Year 2026/2027
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	$	26,474.04
$	400,041.96

$	426,516.00	$	116.11
$	1,754.57

$	1,870.68	
	
62' Single Family	Admin / Maint	97	$	306.24	$	11,263.08	$	116.11	
	Debt		96		$	2,175.67	$	208,864.32	$	2,175.67	
	Sub-Total		$	2,481.91	$	220,127.40	$	2,291.78	
	
75' Single Family	Admin / Maint		$	306.24	$	9,405.25	$	116.11	
	Debt	81	$	2,631.86	$	213,180.66	$	2,631.86	
	Sub-Total		$	2,938.10	$	222,585.91	$	2,747.97	
	
85' Single Family	Admin / Maint		$	306.24	$	7,315.19	$	116.11	
	Debt	63	$	2,982.77	$	187,914.51	$	2,982.77	
	Sub-Total		$	3,289.01	$	195,229.70	$	3,098.88	
	
Coach	Admin / Maint		$	306.24	$	30,654.15	$	116.11	
	Debt	264	$	877.29	$	231,604.56	$	877.29	
	Sub-Total		$	1,183.53	$	262,258.71	$	993.40	
	
Total		733		$	85,111.70
$	1,241,606.01	Gross	

There is 1 unit with pre-paid bonds.

1 x 62'
Page 40

Assessment Recap - Unit 9 (Collection Method)

	TOTAL GROSS			PLATTED ON ROLL GROSS			DIRECT BILL GROSS	

J

I

H

G

F

E

C

B

A

	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
	2026/2027	2026/2027	2026/2027	2026/2027	
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	$	26,474.04
$	400,041.96
$	426,516.00	$	116.11
$	1,754.57
$	1,870.68	
	
62' Single Family	Admin / Maint		$	6,618.51	$	116.11	
	Debt	57	$	124,013.19	$	2,175.67	
	Sub-Total		$	130,631.70	$	2,291.78	
	
62' Single Family	Admin / Maint	40	$	4,644.57	$	116.11	
Buy Down	Debt		39		$	83,102.37	$	2,130.83	
	Sub-Total		$	87,746.94	$	2,246.94	
	
75' Single Family	Admin / Maint		$	9,405.25	$	116.11	
	Debt	81	$	213,180.66	$	2,631.86	
	Sub-Total		$	222,585.91	$	2,747.97	
	
85' Single Family	Admin / Maint		$	7,315.19	$	116.11	
	Debt	63	$	187,914.51	$	2,982.77	
	Sub-Total		$	195,229.70	$	3,098.88	
	
Coach	Admin / Maint		$	30,654.15	$	116.11	
	Debt	264	$	231,604.56	$	877.29	
	Sub-Total		$	262,258.71	$	993.40	

		$	26,474.04	$	116.11	
228		$	400,041.96	$	1,754.57	
		$	426,516.00	$	1,870.68	
			
		$	6,618.51	$	116.11	
57		$	124,013.19	$	2,175.67	
		$	130,631.70	$	2,291.78	
			
40		$	4,644.57	$	116.11	
	39			$	83,102.37	$	2,130.83	
		$	87,746.94	$	2,246.94	
			
		$	9,405.25	$	116.11	
81		$	213,180.66	$	2,631.86	
		$	222,585.91	$	2,747.97	
			
		$	7,315.19	$	116.11	
63		$	187,914.51	$	2,982.77	
		$	195,229.70	$	3,098.88	
			
		$	696.69	$	116.11	
6		$	5,263.74	$	877.29	
		$	5,960.43	$	993.40	

$	-
$	-
$	-	
	
$	-
$	-
$	-	
	
$	-
$	-
$	-	
	
$	-
$	-
$	-	
	
$	-
$	-
$	-	
	
$	29,957.46
$	226,340.82
$	256,298.28	

TOTAL GROSS	  733		$	85,111.70	Total Gross
 $  1,239,857.25  		475	$	55,154.24
 $	1,013,516.43 	Total Platted On Roll Gross	$	29,957.46 Total Direct Bill Gross
$	226,340.82	

There is 1 unit with pre-paid bonds.

28,160.01 Total Direct Bill Net 212,760.37

$
$

Total Platted On Roll Net

 $	952,705.44 

 $  1,165,465.82  	

51,844.99

$

475

Total Net

  733	 $	80,005.00

TOTAL NET

1 x 62'	
Page 41

Unit 10 2025 AA2

Assessment Recap - Unit 10 (Total Gross)

A	
B	
C	
D	
E	
F	

Product		

Total	Total Fiscal Year 2025/2026	Total Fiscal Year 2026/2027
Projected	Total Fiscal Year 2026/2027
Projected	
Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	
						
			Unit 10 2024 AA1			

Coach	Admin / Maint		$	591.98	$	52,594.22	$	398.44	
	Debt	132	$	1,134.52	$	149,756.64	$	1,134.52	
	Sub-Total		$	1,726.50	$	202,350.86	$	1,532.96	
	
Townhomes	Admin / Maint		$	591.98	$	14,742.32	$	398.44	
	Debt	37	$	1,361.42	$	50,372.54	$	1,361.42	
	Sub-Total		$	1,953.40	$	65,114.86	$	1,759.86	
	
50' Single Family	Admin / Maint		$	591.98	$	35,062.81	$	398.44	
	Debt	88	$	2,269.04	$	199,675.52	$	2,269.04	
	Sub-Total		$	2,861.02	$	234,738.33	$	2,667.48	
	
65' Single Family	Admin / Maint		$	591.98	$	94,828.97	$	398.44	
	Debt	238	$	2,949.75	$	702,040.50	$	2,949.75	
	Sub-Total		$	3,541.73	$	796,869.47	$	3,348.19	
	
65' Single Family BD	Admin / Maint		$	591.98	$	19,523.61	$	398.44	
Buy Down	Debt	49	$	2,752.35	$	134,865.15	$	2,752.35	
	Sub-Total		$	3,344.33	$	154,388.76	$	3,150.79	
	
75' Single Family	Admin / Maint		$	591.98	$	17,929.85	$	398.44	
	Debt	45	$	3,403.56	$	153,160.20	$	3,403.56	
	Sub-Total		$	3,995.54	$	171,090.05	$	3,802.00	
	
Total		589		$	234,681.78
$  1,389,870.55	Gross	

50' Single Family	Admin / Maint		$	-	$	41,039.43	$	398.44	
	Debt	103	$	-	$	240,886.10	$	2,338.70	
	Sub-Total		$	-	$	281,925.53	$	2,737.14	
	
65' Single Family	Admin / Maint		$	-	$	5,976.62	$	398.44	
	Debt	15	$	-	$	45,604.65	$	3,040.31	
	Sub-Total		$	-	$	51,581.27	$	3,438.75	
	
75' Single Family	Admin / Maint		$	-	$	35,062.81	$	398.44	
	Debt	88	$	-	$	308,708.40	$	3,508.05	
	Sub-Total		$	-	$	343,771.21	$	3,906.49	
	
Total		206		$	82,078.86
$	595,199.15	Gross	

$	316,760.64	Gross
$  1,985,069.70

795

Grand Total

Page 42

A

B

C

E

F

G

H

I

J

Unit 10 2025 AA2

	TOTAL GROSS			PLATTED ON ROLL GROSS			DIRECT BILL GROSS	

Assessment Recap - Unit 10 (Collection Method)

	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
	2026/2027	2026/2027	2026/2027	2026/2027	
Product	Total	Projected	Projected	Platted	Platted	Platted	
Type	Units	Assessment	Assessment Per Unit	Units	Assessment	Assessment Per Unit	
						
				Unit 10 2024 AA1		

Coach	Admin / Maint Debt
Sub-Total	
132	$	52,594.22
$  149,756.64
$  202,350.86	$	398.44
$	1,134.52
$	1,532.96	
	
Townhomes	Admin / Maint		$	14,742.32	$	398.44	
	Debt	37	$	50,372.54	$	1,361.42	
	Sub-Total		$	65,114.86	$	1,759.86	
	
50' Single Family	Admin / Maint		$	35,062.81	$	398.44	
	Debt	88	$  199,675.52	$	2,269.04	
	Sub-Total		$  234,738.33	$	2,667.48	
	
65' Single Family	Admin / Maint		$	94,828.97	$	398.44	
	Debt	238	$  702,040.50	$	2,949.75	
	Sub-Total		$  796,869.47	$	3,348.19	
	
65' Single Family BD	Admin / Maint		$	19,523.61	$	398.44	
	Debt	49	$  134,865.15	$	2,752.35	
	Sub-Total		$  154,388.76	$	3,150.79	
	
75' Single Family	Admin / Maint		$	17,929.85	$	398.44	
	Debt	45	$  153,160.20	$	3,403.56	
	Sub-Total		$  171,090.05	$	3,802.00	

		$	4,781.29	$	398.44	
12		$	13,614.24	$	1,134.52	
		$	18,395.53	$	1,532.96	
			
		$	14,742.32	$	398.44	
37		$	50,372.54	$	1,361.42	
		$	65,114.86	$	1,759.86	
			
		$	35,062.81	$	398.44	
88		$	199,675.52	$	2,269.04	
		$	234,738.33	$	2,667.48	
			
		$	94,828.97	$	398.44	
238		$	702,040.50	$	2,949.75	
		$	796,869.47	$	3,348.19	
			
		$	19,523.61	$	398.44	
49		$	134,865.15	$	2,752.35	
		$	154,388.76	$	3,150.79	
			
		$	17,929.85	$	398.44	
45		$	153,160.20	$	3,403.56	
		$	171,090.05	$	3,802.00	

$	47,812.93
$	136,142.40
$	183,955.33	
	
$	-
$	-
$	-	
	
$	-
$	-
$	-	
	
$	-
$	-
$	-	
	
$	-
$	-
$	-	
	
$	-
$	-
$	-	

TOTAL GROSS	589	$	234,681.78  Total Gross
 $ 1,389,870.55  		469	$	186,868.85
 $  1,253,728.15 	Total Platted On Roll Gross	$	47,812.93 Total Direct Bill
$	136,142.40 Gross	

TOTAL NET	589	$	220,600.87  Total Net
 $ 1,306,478.32  		469	$	175,656.72
 $  1,178,504.46 	Total Platted On Roll Net	$	44,944.15 Total Direct Bill Net
$	127,973.86	

50' Single Family	Admin / Maint		$	41,039.43	$	398.44	
	Debt	103	$  240,886.10	$	2,338.70	
	Sub-Total		$  281,925.53	$	2,737.14	
	
65' Single Family	Admin / Maint		$	5,976.62	$	398.44	
	Debt	15	$	45,604.65	$	3,040.31	
	Sub-Total		$	51,581.27	$	3,438.75	
	
75' Single Family	Admin / Maint		$	35,062.81	$	398.44	
	Debt	88	$  308,708.40	$	3,508.05	
	Sub-Total		$  343,771.21	$	3,906.49	

		$	-	$	398.44	
0		$	-	$	2,338.70	
		$	-	$	2,737.14	
			
		$	5,976.62	$	398.44	
15		$	45,604.65	$	3,040.31	
		$	51,581.27	$	3,438.75	
			
		$	35,062.81	$	398.44	
88		$	308,708.40	$	3,508.05	
		$	343,771.21	$	3,906.49	

$	41,039.43
$	240,886.10
$	281,925.53	
	
$	-
$	-
$	-	
	
$	-
$	-
$	-	

TOTAL GROSS	206	$	82,078.86  Total Gross
 $	595,199.15  		103	$	41,039.43
 $	354,313.05 	Total Platted On Roll Gross	$	41,039.43 Total Direct Bill
$	240,886.10 Gross	

TOTAL NET	206	$	77,154.13  Total Net
 $	559,487.20  		103	$	38,577.06
 $	333,054.27 	Total Platted On Roll Net	$	38,577.06 Total Direct Bill Net
$	226,432.93	

Page 43

Assessment Recap - Unit 11 (Total Gross)

A	B	C	D	E	F	

Product		

Total	Total Fiscal Year 2025/2026	Total Fiscal Year 2026/2027
Projected	Total Fiscal Year 2026/2027
Projected	
Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	

Unit 11 2025 AA1

Villa	Admin / Maint Debt
Sub-Total	
52	$	103.17
$	-

$	103.17	$	19,864.70
$	125,813.48

$	145,678.18	$	382.01
$	2,419.49

$	2,801.50	
	
45' Single Family	Admin / Maint		$	103.17	$	28,651.01	$	382.01	
	Debt	75	$	-	$	217,753.50	$	2,903.38	
	Sub-Total		$	103.17	$	246,404.51	$	3,285.39	
	
52' Single Family	Admin / Maint		$	103.17	$	6,876.24	$	382.01	
	Debt	18	$	-	$	60,390.36	$	3,355.02	
	Sub-Total		$	103.17	$	67,266.60	$	3,737.03	
	
57' Single Family	Admin / Maint		$	103.17	$	22,920.81	$	382.01	
	Debt	60	$	-	$	220,657.20	$	3,677.62	
	Sub-Total		$	103.17	$	243,578.01	$	4,059.63	
	
72' Single Family	Admin / Maint		$	103.17	$	20,628.73	$	382.01	
	Debt	54	$	-	$	250,852.14	$	4,645.41	
	Sub-Total		$	103.17	$	271,480.87	$	5,027.42	
	
Total		259		$	316,760.64
$	875,466.68	Gross	

Page 44

Assessment Recap - Unit 11 (Collection Method)

	TOTAL GROSS			PLATTED ON ROLL GROSS			DIRECT BILL GROSS	

J

I

H

G

F

E

C

B

A

	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
	2026/2027	2026/2027	2026/2027	2026/2027	
Product	Total	Projected	Projected	Platted	Platted	Platted	
Type	Units	Assessment	Assessment Per Unit	Units	Assessment	Assessment Per Unit	
					
			Unit 11 2025 AA1		

Villa	Admin / Maint Debt
Sub-Total	
52	$	19,864.70
$	125,813.48
$	145,678.18	$	382.01
$	2,419.49
$	2,801.50	
	
45' Single Family	Admin / Maint		$	28,651.01	$	382.01	
	Debt	75	$	217,753.50	$	2,903.38	
	Sub-Total		$	246,404.51	$	3,285.39	
	
52' Single Family	Admin / Maint		$	6,876.24	$	382.01	
	Debt	18	$	60,390.36	$	3,355.02	
	Sub-Total		$	67,266.60	$	3,737.03	
	
57' Single Family	Admin / Maint		$	22,920.81	$	382.01	
	Debt	60	$	220,657.20	$	3,677.62	
	Sub-Total		$	243,578.01	$	4,059.63	
	
72' Single Family	Admin / Maint		$	20,628.73	$	382.01	
	Debt	54	$	250,852.14	$	4,645.41	
	Sub-Total		$	271,480.87	$	5,027.42	

		$	-	$	382.01	
0		$	- 	$	2,419.49	
		$	-	$	2,801.50	
			
		$	-	$	382.01	
0		$	- 	$	2,903.38	
		$	-	$	3,285.39	
			
		$	-	$	382.01	
0		$	- 	$	3,355.02	
		$	-	$	3,737.03	
			
		$	-	$	382.01	
0		$	- 	$	3,677.62	
		$	-	$	4,059.63	
			
		$	-	$	382.01	
0		$	- 	$	4,645.41	
		$	-	$	5,027.42	

$	19,864.70
$	125,813.48
$	145,678.18	
	
$	28,651.01
$	217,753.50
$	246,404.51	
	
$	6,876.24
$	60,390.36
$	67,266.60	
	
$	22,920.81
$	220,657.20
$	243,578.01	
	
$	20,628.73
$	250,852.14
$	271,480.87	

 TOTAL GROSS	

  259	 $	98,941.49

Total Gross

0

$

-

 $	875,466.68  	

 $	-	

Total Platted On Roll Gross

$
$

98,941.49 Total Direct Bill Gross 875,466.68

 TOTAL NET	

  259	 $	93,005.00

Total Net

0

$

-

 $	822,938.68  	

 $	-	

Total Platted On Roll Net

$
$

93,005.00 Total Direct Bill Net 822,938.68

Page 45

Unit 12 2025 AA1

Assessment Recap - Unit 12 (Total Gross)

A	B	C	D	E	F	

Product		

Total	Total Fiscal Year 2025/2026	Total Fiscal Year 2026/2027
Projected	Total Fiscal Year 2026/2027
Projected	
Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	

Bexley - Townhome 20'	Admin / Maint Debt
Sub-Total	
40	$	613.32
$	829.25
$	1,442.57	$	14,266.32
$	33,170.00
$	47,436.32	$	356.66
$	829.25
$	1,185.91	
	
Bexely - Cottage 35'	Admin / Maint		$	613.32	$	12,483.03	$	356.66	
	Debt	35	$	1,451.19	$	50,791.65	$	1,451.19	
	Sub-Total		$	2,064.51	$	63,274.68	$	1,807.85	
	
Bexley - SF 55'	Admin / Maint		$	613.32	$	19,616.20	$	356.66	
	Debt	55	$	2,280.44	$	125,424.20	$	2,280.44	
	Sub-Total		$	2,893.76	$	145,040.40	$	2,637.10	
	
Bexley - SF 60'	Admin / Maint		$	613.32	$	19,616.20	$	356.66	
	Debt	55	$	2,487.76	$	136,826.80	$	2,487.76	
	Sub-Total		$	3,101.08	$	156,443.00	$	2,844.42	
	
Oakbend - SF 50'	Admin / Maint		$	613.32	$	32,812.55	$	356.66	
	Debt	92	$	2,073.13	$	190,727.96	$	2,073.13	
	Sub-Total		$	2,686.45	$	223,540.51	$	2,429.79	
	
Oakbend - SF 60'	Admin / Maint		$	613.32	$	31,742.57	$	356.66	
	Debt	89	$	2,487.76	$	221,410.64	$	2,487.76	
	Sub-Total		$	3,101.08	$	253,153.21	$	2,844.42	
	
Total		366		$	130,536.87
$	758,351.25	Gross	

Unit 12 2026 AA2

West Lake - SF 50'	Admin / Maint		$	-	$	-	$	356.66	
	Debt	0	$	-	$	-	$	2,339.65	
	Sub-Total		$	-	$	-	$	2,696.31	
	
West Lake - SF 65'	Admin / Maint		$	-	$	19,972.85	$	356.66	
	Debt	56	$	-	$	170,326.24	$	3,041.54	
	Sub-Total		$	-	$	190,299.09	$	3,398.20	
	
West Lake - SF 75'	Admin / Maint		$	-	$	19,259.54	$	356.66	
	Debt	54	$	-	$	189,511.38	$	3,509.47	
	Sub-Total		$	-	$	208,770.92	$	3,866.13	
	
West Lake - SF 85'	Admin / Maint		$	-	$	16,406.27	$	356.66	
	Debt	46	$	-	$	182,960.40	$	3,977.40	
	Sub-Total		$	-	$	199,366.67	$	4,334.06	
	
Total		156		$	55,638.66
$	542,798.02	Gross	

$	186,175.53	Gross
$  1,301,149.27

522

Grankd Total

Page 46

A

B

C

E

F

G

H

I

J

Unit 12 2026 AA2

	TOTAL GROSS			PLATTED ON ROLL GROSS			DIRECT BILL GROSS	

Assessment Recap - Unit 12 (Collection Method)

	Total Fiscal Year	Total Fiscal Year		Total Fiscal Year	Total Fiscal Year	
	2026/2027	2026/2027		2026/2027	2026/2027	
Product	Total	Projected	Projected	Platted	Platted	Platted	
Type	Units	Assessment	Assessment Per Unit	Units	Assessment	Assessment Per Unit	
							
				Unit 12 2025 AA1			

Bexley - Townhome 20'	Admin / Maint		$	14,266.32	$	356.66	
	Debt	40	$	33,170.00	$	829.25	
	Sub-Total		$	47,436.32	$	1,185.91	
	
Bexely - Cottage 35'	Admin / Maint		$	12,483.03	$	356.66	
	Debt	35	$	50,791.65	$	1,451.19	
	Sub-Total		$	63,274.68	$	1,807.85	
	
Bexley - SF 55'	Admin / Maint		$	19,616.20	$	356.66	
	Debt	55	$	125,424.20	$	2,280.44	
	Sub-Total		$	145,040.40	$	2,637.10	
	
Bexley - SF 60'	Admin / Maint		$	19,616.20	$	356.66	
	Debt	55	$	136,826.80	$	2,487.76	
	Sub-Total		$	156,443.00	$	2,844.42	
	
Oakbend - SF 50'	Admin / Maint		$	32,812.55	$	356.66	
	Debt	92	$	190,727.96	$	2,073.13	
	Sub-Total		$	223,540.51	$	2,429.79	
	
Oakbend - SF 60'	Admin / Maint		$	31,742.57	$	356.66	
	Debt	89	$	221,410.64	$	2,487.76	
	Sub-Total		$	253,153.21	$	2,844.42	

		$	-	$	356.66	
0		$	-	$	829.25	
		$	-	$	1,185.91	
			
		$	-	$	356.66	
0		$	-	$	1,451.19	
		$	-	$	1,807.85	
			
		$	-	$	356.66	
0		$	-	$	2,280.44	
		$	-	$	2,637.10	
			
		$	-	$	356.66	
0		$	-	$	2,487.76	
		$	-	$	2,844.42	
			
		$	32,455.89	$	356.66	
91		$	188,654.83	$	2,073.13	
		$	221,110.72	$	2,429.79	
			
		$	32,099.23	$	356.66	
90		$	223,898.40	$	2,487.76	
		$	255,997.63	$	2,844.42	

$	14,266.32
$	33,170.00
$	47,436.32	
	
$	12,483.03
$	50,791.65
$	63,274.68	
	
$	19,616.20
$	125,424.20
$	145,040.40	
	
$	19,616.20
$	136,826.80
$	156,443.00	
	
$	356.66
$	2,073.13
$	2,429.79	
	
$	(356.66)
$	(2,487.76)
$	(2,844.42)	

TOTAL GROSS	366	$	130,536.87  Total Gross
 $	758,351.25  		181	$	64,555.12
 $	412,553.23 	Total Platted On Roll Gross	$	65,981.75 Total Direct Bill Gross
$	345,798.02	

TOTAL NET	366	$	122,704.66  Total Net
 $	712,850.18  		181	$	60,681.81
 $	387,800.04 	Total Platted On Roll Net	$	62,022.84 Total Direct Bill Net
$	325,050.14	

West Lake - SF 50'	Admin / Maint Debt
Sub-Total	
0	$	-
$	-
$	-	$	356.66
$	2,339.65
$	2,696.31	
	
West Lake - SF 65'	Admin / Maint		$	19,972.85	$	356.66	
	Debt	56	$	170,326.24	$	3,041.54	
	Sub-Total		$	190,299.09	$	3,398.20	
	
West Lake - SF 75'	Admin / Maint		$	19,259.54	$	356.66	
	Debt	54	$	189,511.38	$	3,509.47	
	Sub-Total		$	208,770.92	$	3,866.13	
	
West Lake - SF 85'	Admin / Maint		$	16,406.27	$	356.66	
	Debt	46	$	182,960.40	$	3,977.40	
	Sub-Total		$	199,366.67	$	4,334.06	

		$	-	$	356.66	
0		$	-	$	2,339.65	
		$	-	$	2,696.31	
			
		$	-	$	356.66	
0		$	-	$	3,041.54	
		$	-	$	3,398.20	
			
		$	-	$	356.66	
0		$	-	$	3,509.47	
		$	-	$	3,866.13	
			
		$	-	$	356.66	
0		$	-	$	3,977.40	
		$	-	$	4,334.06	

$	-
$	-
$	-	
	
$	19,972.85
$	170,326.24
$	190,299.09	
	
$	19,259.54
$	189,511.38
$	208,770.92	
	
$	16,406.27
$	182,960.40
$	199,366.67	

TOTAL GROSS	156	$	55,638.66  Total Gross
 $	542,798.02  		0	$	-
 $	- 	Total Platted On Roll Gross	$	55,638.66 Total Direct Bill Gross
$	542,798.02	

TOTAL NET	156	$	52,300.34  Total Net
 $	510,230.14  		0	$	-
 $	- 	Total Platted On Roll Net	$	52,300.34 Total Direct Bill Net
$	510,230.14	

Page 47

Assessment Recap - Unit 13 (Total Gross)

A	B	C	D	E	F	

Product		

Total	Total Fiscal Year 2025/2026	Total Fiscal Year 2026/2027
Projected	Total Fiscal Year 2026/2027
Projected	
Type		Units	Assessment Per Unit	Assessment	Assessment Per Unit	

Unit 13 Master

Townhome	Admin / Maint	$	-	$	85,111.70	$	582.96
Debt	146	$	-		$	154,288.42	$	1,056.77
Sub-Total	$	-	$	239,400.12	$	1,639.73	

	

	

	

Total	146	$	316,760.64	Gross
$	154,288.42	

Page 48

Assessment Recap - Unit 13 (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	
	2026/2027	2026/2027		2026/2027	2026/2027	
Product	Total	Projected	Projected	Platted	Platted	Platted	
Type	Units	Assessment	Assessment Per Unit	Units	Assessment	Assessment Per Unit	

Unit 13 Master

Townhome	Admin / Maint Debt
Sub-Total	
146	$	85,111.70
$	154,288.42
$	239,400.12	$	582.96
$	1,056.77
$	1,639.73	
	
0	Admin / Maint Debt
Sub-Total	
0	$	-
$	-
$	-	$	-
$	-
$	-	
	
0	Admin / Maint Debt
Sub-Total	
0	$	-
$	-
$	-	$	-
$	-
$	-	
	
0	Admin / Maint Debt
Sub-Total	
0	$	-
$	-
$	-	$	-
$	-
$	-	
	
0	Admin / Maint Debt
Sub-Total	
0	$	-
$	-
$	-	$	-
$	-
$	-	
	
0	Admin / Maint Debt
Sub-Total	
0	$	-
$	-
$	-	$	-
$	-
$	-	

		$	85,111.70	$	582.96	
146		$	154,288.42	$	1,056.77	
		$	239,400.12	$	1,639.73	
			
		$	-	$	-	
0		$	- 	$	- 	
		$	-	$	-	
			
		$	-	$	-	
0		$	- 	$	- 	
		$	-	$	-	
			
		$	-	$	-	
0		$	- 	$	- 	
		$	-	$	-	
			
		$	-	$	-	
0		$	- 	$	- 	
		$	-	$	-	
			
		$	-	$	-	
0		$	- 	$	- 	
		$	-	$	-	

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

 TOTAL GROSS	

  146	 $	85,111.70

Total Gross

  146	

$

85,111.70

Total Platted On Roll Gross

$
$

-	Total Direct Bill Gross
-

 $	154,288.42  	

 $	154,288.42 

 TOTAL NET	

  146	 $	80,005.00

Total Net

  146	

$

80,005.00

Total Platted On Roll Net

$
$

-	Total Direct Bill Net
-

 $	145,031.11  	

 $	145,031.11 

Page 49

 Assesments - Island Walk	

Island Walk Assessment Breakdown	

Product Type			District Proper Fiscal Year 2026/2027
Assessment
Per Unit		Unit 1 Fiscal Year 2026/2027
Assessment
Per Unit	Unit 2 Fiscal Year 2026/2027
Assessment
Per Unit	All Units Total Fiscal Year
2026/2027
Assessment Per Unit	
	
Single	Admin / Maint		$	45.55		$	370.32	$	7.24		$	423.11	
Family	Debt		$	-		$	137.66	$	379.89		$	517.55	
	Sub-Total		$	45.55		$	507.98	$	387.13		$	940.66	
							
Multi	Admin / Maint		$	45.55		$	370.32	$	7.20		$	423.07	
Family	Debt		$	-		$	137.66	$	378.22		$	515.88	
	Sub-Total		$	45.55		$	507.98	$	385.42		$	938.95	
							
Any Lot Outside	Admin / Maint		$	45.55		$	370.32	$	-		$	415.87	
Unit 2 Boundary	Debt		$	-		$	137.66	$	-		$	137.66	
	Sub-Total		$	45.55		$	507.98	$	-		$	553.53	

Island Walk Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2025/2026	2026/2027	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	941.35	

$	940.66	

$	(0.69)	

$	939.64	

$	938.95	

$	(0.69)	

$	554.22	

$	553.53	

$	(0.69)	

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 2022/2023
Assessment
Per Unit		Fiscal Year 2023/2024
Assessment
Per Unit		Fiscal Year 2024/2025
Assessment
Per Unit	Fiscal Year 2025/2026
Assessment
Per Unit	Total Fiscal Year 2026/2027
Assessment
Per Unit	
	
Single	Admin / Maint		$	155.22		$	252.47		$	298.28	$	394.65	$	423.11	
Family	Debt		$	524.63		$	552.35		$	555.64	 $	546.70 	$	517.55	
	Sub-Total		$	679.85		$	804.82		
$	853.92	$	941.35	$	940.66	

Multi	Admin / Maint		$	155.19		$	252.43		$	298.24	$	394.61	$	423.07	
Family	Debt		$	522.96		$	550.68		$	553.97	 $	545.03 	$	515.88	
	Sub-Total		$	678.15		$	803.11		
$	852.21	$	939.64	$	938.95	

Any Lot Outside	Admin / Maint		$	147.59		$	244.70		$	291.04	$	387.41	$	415.87	
Unit 2 Boundary	Debt		$	144.74		$	172.46		$	175.75	 $	166.81 	$	137.66	
	Sub-Total		$	292.33		$	417.16		
$	466.79	$	554.22	$	553.53	

Page 50

 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			2026/2027		2026/2027		2026/2027		2026/2027	2026/2027	
Type			Assessment		Assessment		Assessment		Assessment	Assessment	
			Per Unit		Per Unit		Per Unit		Per Unit	Per Unit	
	
2 Bdr Sam 35	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	1,093.10	$	1,654.86	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	1,313.26	$	2,298.97	
	
3 Bdr Sam 70	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	1,432.12	$	1,993.88	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	1,652.28	$	2,637.99	
	
3 Bdr Sam 80	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	1,559.05	$	2,120.81	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	1,779.21	$	2,764.92	
	
3 Bdr Lee 45	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	1,227.41	$	1,789.17	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	1,447.57	$	2,433.28	
	
3 Bdr Lee 65	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	1,380.47	$	1,942.23	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	1,600.63	$	2,586.34	
	
35'	Admin / Maint		$	45.55		$	370.32		$	6.14		$	220.16	$	642.17	
	Debt		$	-		$	137.66		$	322.17		$	521.28	$	981.11	
	Sub-Total		$	45.55		$	507.98		$	328.31		$	741.44	$	1,623.28	
	
Townhome	Admin / Maint		$	45.55		$	370.32		$	6.14		$	220.16	$	642.17	
	Debt		$	-		$	137.66		$	322.17		$	521.28	$	981.11	
	Sub-Total		$	45.55		$	507.98		$	328.31		$	741.44	$	1,623.28	
	
Coach	Admin / Maint		$	45.55		$	370.32		$	6.89		$	220.16	$	642.92	
	Debt		$	-		$	137.66		$	361.34		$	627.66	$	1,126.66	
	Sub-Total		$	45.55		$	507.98		$	368.23		$	847.82	$	1,769.58	
	
45'	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	627.66	$	1,189.42	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	847.82	$	1,833.53	
	
52'	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	734.04	$	1,295.80	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	954.20	$	1,939.91	
	
62'	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	840.42	$	1,402.18	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	1,060.58	$	2,046.29	
	
65'	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	840.42	$	1,402.18	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	1,060.58	$	2,046.29	
	
70'	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	840.42	$	1,402.18	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	1,060.58	$	2,046.29	
	
75'	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	946.81	$	1,508.57	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	1,166.97	$	2,152.68	
	
80'	Admin / Maint		$	45.55		$	370.32		$	8.08		$	220.16	$	644.11	
	Debt		$	-		$	137.66		$	424.10		$	946.81	$	1,508.57	
	Sub-Total		$	45.55		$	507.98		$	432.18		$	1,166.97	$	2,152.68	

Gran Paradiso Assessment Changes	

Total Fiscal Year 2025/2026
Assessment
Per Unit	
Total Fiscal Year 2026/2027
Assessment
Per Unit	
Total Change +/(-) From Previous Year
Per Unit	

$	2,403.08	

$	2,298.97	

$	(104.10)	

$	2,742.10	

$	2,637.99	

$	(104.10)	

$	2,869.03	

$	2,764.92	

$	(104.10)	

$	2,537.39	

$	2,433.28	

$	(104.10)	

$	2,690.45	

$	2,586.34	

$	(104.10)	

$	1,727.39	

$	1,623.28	

$	(104.10)	

$	1,727.39	

$	1,623.28	

$	(104.10)	

$	1,873.68	

$	1,769.58	

$	(104.10)	

$	1,937.64	

$	1,833.53	

$	(104.10)	

$	2,044.02	

$	1,939.91	

$	(104.10)	

$	2,150.40	

$	2,046.29	

$	(104.10)	

$	2,150.40	

$	2,046.29	

$	(104.10)	

$	2,150.40	

$	2,046.29	

$	(104.10)	

$	2,256.79	

$	2,152.68	

$	(104.10)	

$	2,256.79	

$	2,152.68	

$	(104.10)	

Gran Paradiso Assessment History	

Product Type			
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	
Total Fiscal Year 2026/2027
Assessment
Per Unit	
	
2 Bdr Sam 35	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	1,661.94		$	1,689.66		$	1,692.95		$	1,684.01	$	1,654.86	
	Sub-Total		$	1,966.50		$	2,191.31		$	2,236.42		$	2,403.08	$	2,298.97	
	
3 Bdr Sam 70	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	2,000.96		$	2,028.68		$	2,031.97		$	2,023.03	$	1,993.88	
	Sub-Total		$	2,305.52		$	2,530.33		$	2,575.44		$	2,742.10	$	2,637.99	
	
3 Bdr Sam 80	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	2,127.89		$	2,155.61		$	2,158.90		$	2,149.96	$	2,120.81	
	Sub-Total		$	2,432.45		$	2,657.26		$	2,702.37		$	2,869.03	$	2,764.92	
	
3 Bdr Lee 45	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	1,796.25		$	1,823.97		$	1,827.26		$	1,818.32	$	1,789.17	
	Sub-Total		$	2,100.81		$	2,325.62		$	2,370.73		$	2,537.39	$	2,433.28	
	
3 Bdr Lee 65	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	1,949.31		$	1,977.03		$	1,980.32		$	1,971.38	$	1,942.23	
	Sub-Total		$	2,253.87		$	2,478.68		$	2,523.79		$	2,690.45	$	2,586.34	
	
35'	Admin / Maint		$	302.51		$	499.57		$	541.53		$	717.13	$	642.17	
	Debt		$	988.19		$	1,015.91		$	1,019.20		$	1,010.26	$	981.11	
	Sub-Total		$	1,290.70		$	1,515.48		$	1,560.73		$	1,727.39	$	1,623.28	
	
Townhome	Admin / Maint		$	302.51		$	499.57		$	541.53		$	717.13	$	642.17	
	Debt		$	988.19		$	1,015.91		$	1,019.20		$	1,010.26	$	981.11	
	Sub-Total		$	1,290.70		$	1,515.48		$	1,560.73		$	1,727.39	$	1,623.28	
	
Coach	Admin / Maint		$	303.30		$	500.37		$	542.28		$	717.87	$	642.92	
	Debt		$	1,133.74		$	1,161.46		$	1,164.75		$	1,155.81	$	1,126.66	
	Sub-Total		$	1,437.04		$	1,661.83		$	1,707.03		$	1,873.68	$	1,769.58	
	
45'	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	1,196.50		$	1,224.22		$	1,227.51		$	1,218.57	$	1,189.42	
	Sub-Total		$	1,501.06		$	1,725.87		$	1,770.98		$	1,937.64	$	1,833.53	
	
52'	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	1,302.88		$	1,330.60		$	1,333.89		$	1,324.95	$	1,295.80	
	Sub-Total		$	1,607.44		$	1,832.25		$	1,877.36		$	2,044.02	$	1,939.91	
	
62'	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	1,409.26		$	1,436.98		$	1,440.27		$	1,431.33	$	1,402.18	
	Sub-Total		$	1,713.82		$	1,938.63		$	1,983.74		$	2,150.40	$	2,046.29	
	
65'	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	1,409.26		$	1,436.98		$	1,440.27		$	1,431.33	$	1,402.18	
	Sub-Total		$	1,713.82		$	1,938.63		$	1,983.74		$	2,150.40	$	2,046.29	
	
70'	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	1,409.26		$	1,436.98		$	1,440.27		$	1,431.33	$	1,402.18	
	Sub-Total		$	1,713.82		$	1,938.63		$	1,983.74		$	2,150.40	$	2,046.29	
	
75'	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	1,515.65		$	1,543.37		$	1,546.66		$	1,537.72	$	1,508.57	
	Sub-Total		$	1,820.21		$	2,045.02		$	2,090.13		$	2,256.79	$	2,152.68	
	
80'	Admin / Maint		$	304.56		$	501.65		$	543.47		$	719.07	$	644.11	
	Debt		$	1,515.65		$	1,543.37		$	1,546.66		$	1,537.72	$	1,508.57	
	Sub-Total		$	1,820.21		$	2,045.02		$	2,090.13		$	2,256.79	$	2,152.68	

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 51

 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			2026/2027	2026/2027	2026/2027	2026/2027	2026/2027	
Type			Assessment	Assessment	Assessment	Assessment	Assessment	
			Per Unit	Per Unit	Per Unit	Per Unit	Per Unit	
	
Renaissance	Admin / Maint		$	45.55	$	370.32		$	-	$	96.64	$	512.51	
35' Villa	Debt		$	-	$	137.66		$	-	$	678.03	$	815.69	
	Sub-Total		$	45.55	$	507.98		$	-	$	774.67	$	1,328.20	
			
Renaissance	Admin / Maint		$	45.55	$	370.32		$	-	$	96.64	$	512.51	
50'	Debt		$	-	$	137.66		$	-	$	998.94	$	1,136.60	
	Sub-Total		$	45.55	$	507.98		$	-	$	1,095.58	$	1,649.11	
			
Renaissance	Admin / Maint		$	45.55	$	370.32		$	-	$	96.64	$	512.51	
60'	Debt		$	-	$	137.66		$	-	$	1,212.87	$	1,350.53	
	Sub-Total		$	45.55	$	507.98		$	-	$	1,309.51	$	1,863.04	
			
Oasis	Admin / Maint		$	45.55	$	370.32		$	-	$	96.64	$	512.51	
60'	Debt		$	-	$	137.66		$	-	$	829.89	$	967.55	
	Sub-Total		$	45.55	$	507.98		$	-	$	926.54	$	1,480.07	
			
Oasis	Admin / Maint		$	45.55	$	370.32		$	-	$	96.64	$	512.51	
70'	Debt		$	-	$	137.66		$	-	$	980.00	$	1,117.66	
	Sub-Total		$	45.55	$	507.98		$	-	$	1,076.64	$	1,630.17	
			
Preserve	Admin / Maint		$	45.55	$	370.32		$	7.20	$	96.64	$	519.72	
33' Villa	Debt		$	-	$	137.66		$	-	$	424.61	$	562.27	
	Sub-Total		$	45.55	$	507.98		$	7.20	$	521.25	$	1,081.98	
			
Preserve	Admin / Maint		$	45.55	$	370.32		$	7.24	$	96.64	$	519.75	
50'	Debt		$	-	$	137.66		$	-	$	679.79	$	817.45	
	Sub-Total		$	45.55	$	507.98		$	7.24	$	776.43	$	1,337.20	

Renaissance, Oasis, & Preserve Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2025/2026	2026/2027	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	1,331.49	

$	1,328.20	

$	(3.28)	

$	1,652.39	

$	1,649.11	

$	(3.28)	

$	1,866.33	

$	1,863.04	

$	(3.28)	

$	1,483.35	

$	1,480.07	

$	(3.28)	

$	1,633.45	

$	1,630.17	

$	(3.28)	

$	1,085.26	

$	1,081.98	

$	(3.28)	

$	1,340.48	

$	1,337.20	

$	(3.28)	

*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
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 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	
Total Fiscal Year 2026/2027
Assessment
Per Unit	
	
Renaissance	Admin / Maint		$	248.95	$	347.72		$	388.20	$	486.64	$	512.51	
35' Villa	Debt		$	822.77	$	850.49		$	853.78	$	844.84	$	815.69	
	Sub-Total		
$	1,071.72	$	1,198.21		$	1,241.98	
$	1,331.49	$	1,328.20	
			
Renaissance	Admin / Maint		$	248.95	$	347.72		$	388.20	$	486.64	$	512.51	
50'	Debt		$	1,143.68	$	1,171.40		$	1,174.69	$	1,165.75	$	1,136.60	
	
Sub-Total		
$	1,392.63	$	1,519.11		$	1,562.89	
$	1,652.39	$	1,649.11	
			
Renaissance	Admin / Maint		$	248.95	$	347.72		$	388.20	$	486.64	$	512.51	
60'	Debt		$	1,357.61	$	1,385.33		$	1,388.62	$	1,379.68	$	1,350.53	
	
Sub-Total		
$	1,606.56	$	1,733.05		$	1,776.82	
$	1,866.33	$	1,863.04	
			
Oasis	Admin / Maint		$	248.95	$	347.72		$	388.20	$	486.64	$	512.51	
60'	Debt		$	974.63	$	1,002.35		$	1,005.64	$	996.70	$	967.55	
	
Sub-Total		
$	1,223.58	$	1,350.07		$	1,393.84	
$	1,483.35	$	1,480.07	
			
Oasis	Admin / Maint		$	248.95	$	347.72		$	388.20	$	486.64	$	512.51	
70'	Debt		$	1,124.74	$	1,152.46		$	1,155.75	$	1,146.81	$	1,117.66	
	
Sub-Total		
$	1,373.69	$	1,500.18		$	1,543.95	
$	1,633.45	$	1,630.17	
			
Preserve	Admin / Maint		$	256.58	$	355.45		$	395.40	$	493.85	$	519.72	
33' Villa	Debt		$	569.35	$	597.07		$	600.36	$	591.42	$	562.27	
	
Sub-Total		
$	825.93	$	952.51		$	995.76	
$	1,085.26	$	1,081.98	
			
Preserve	Admin / Maint		$	256.55	$	355.49		$	395.44	$	493.89	$	519.75	
50'	Debt		$	824.53	$	852.25		$	855.54	$	846.60	$	817.45	
	Sub-Total		$	1,081.07	$	1,207.73		$	1,250.98	$	1,340.48	$	1,337.20	

Page 52

 Assessments - Unit 7 Villages	

Unit 7 Villages Assessment Breakdown	

Product Type			District Proper Total Fiscal Year 2026/2027
Assessment
Per Unit	Unit 1 Total Fiscal Year
2026/2027
Assessment Per Unit	Unit 7 Total Fiscal Year
2026/2027
Assessment Per Unit	All Units Total Fiscal Year
2026/2027
Assessment Per Unit	
	
50'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66
$	507.98		$	62.51
$	830.00
$	892.51		$	478.38
$	967.66	
								$	1,446.04	
			
74'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,228.40		$	478.38
$	1,366.06	
				$	507.98		$	1,290.91		$	1,844.44	
			
Coach	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	622.50		$	478.38
$	760.16	
				$	507.98		$	685.01		$	1,238.54	
			
2-Story	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	456.50		$	478.38
$	594.16	
				$	507.98		$	519.01		$	1,072.54	
			
4-Story	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	415.00		$	478.38
$	552.66	
				$	507.98		$	477.51		$	1,031.04	
			
Village B 50'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,660.00		$	478.38
$	1,797.66	
				$	507.98		$	1,722.51		$	2,276.04	
			
Village F1 37'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,245.00		$	478.38
$	1,382.66	
				$	507.98		$	1,307.51		$	1,861.04	
			
Village F1 50'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,660.00		$	478.38
$	1,797.66	
				$	507.98		$	1,722.51		$	2,276.04	
			
Village F1 60'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,992.00		$	478.38
$	2,129.66	
				$	507.98		$	2,054.51		$	2,608.04	
			
Village F5 Dup/Paired Villas	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	996.00		$	478.38
$	1,133.66	
				$	507.98		$	1,058.51		$	1,612.04	
			
Village F5 40'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,328.00		$	478.38
$	1,465.66	
				$	507.98		$	1,390.51		$	1,944.04	
			
Village F5 50'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,660.00		$	478.38
$	1,797.66	
				$	507.98		$	1,722.51		$	2,276.04	
			
Village F3 50'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,659.60		$	478.38
$	1,797.26	
				$	507.98		$	1,722.11		$	2,275.64	
			
Village F3 60'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,991.52		$	478.38
$	2,129.18	
				$	507.98		$	2,054.03		$	2,607.56	
			
Village G-1B Dup/Paired Villas	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,078.76		$	478.38
$	1,216.42	
				$	507.98		$	1,141.27		$	1,694.80	
			
Village G-1B 40'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,327.68		$	478.38
$	1,465.34	
				$	507.98		$	1,390.19		$	1,943.72	
			
Village G-1B 50'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,659.60		$	478.38
$	1,797.26	
				$	507.98		$	1,722.11		$	2,275.64	
			
Village G-1B PH 3 Dup/Paired Villas	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,078.78		$	478.38
$	1,216.44	
				$	507.98		$	1,141.29		$	1,694.82	
			
Village G-1B PH 3 40'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,316.01		$	478.38
$	1,453.67	
				$	507.98		$	1,378.52		$	1,932.05	
			
Village G-1B PH 3 50'	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	62.51
$	1,647.93		$	478.38
$	1,785.59	
				$	507.98		$	1,710.44		$	2,263.97	

Unit 7 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2024/2025	2026/2027	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	1,466.15	

$	1,446.04	

$	(20.11)	

$	1,864.55	

$	1,844.44	

$	(20.11)	

$	1,258.65	

$	1,238.54	

$	(20.11)	

$	1,092.65	

$	1,072.54	

$	(20.11)	

$	1,051.15	

$	1,031.04	

$	(20.11)	

$	2,296.15	

$	2,276.04	

$	(20.11)	

$	1,881.15	

$	1,861.04	

$	(20.11)	

$	2,296.15	

$	2,276.04	

$	(20.11)	

$	2,628.15	

$	2,608.04	

$	(20.11)	

$	1,632.15	

$	1,612.04	

$	(20.11)	

$	1,964.15	

$	1,944.04	

$	(20.11)	

$	2,296.15	

$	2,276.04	

$	(20.11)	

$	2,295.75	

$	2,275.64	

$	(20.11)	

$	2,627.67	

$	2,607.56	

$	(20.11)	

$	1,714.91	

$	1,694.80	

$	(20.11)	

$	1,963.83	

$	1,943.72	

$	(20.11)	

$	2,295.75	

$	2,275.64	

$	(20.11)	

$	-	

$	1,694.82	

$	1,694.82	

$	-	

$	1,932.05	

$	1,932.05	

$	-	

$	2,263.97	

$	2,263.97	

Unit 7 Villages Assessment History	

Product Type			
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	
Total Fiscal Year 2026/2027
Assessment
Per Unit	
	
50'	Admin / Maint Debt
Sub-Total		$	287.10
$	974.74
$	1,261.84	$	403.72
$	1,002.46
$	1,406.18		$	401.83
$	1,005.75
$	1,407.58	$	469.34
$	996.81
$	1,466.15	$	478.38
$	967.66	
								$	1,446.04	
			
74'	Admin / Maint Debt
Sub-Total		$	287.10
$	1,373.14
$	1,660.24	$	403.72
$	1,400.86		$	401.83
$	1,404.15	$	469.34
$	1,395.21
$	1,864.55	$	478.38
$	1,366.06	
				$	1,804.58		$	1,805.98		$	1,844.44	
			
Coach	Admin / Maint Debt
Sub-Total		$	287.10
$	767.24
$	1,054.34	$	403.72
$	794.96		$	401.83
$	798.25	$	469.34
$	789.31
$	1,258.65	$	478.38
$	760.16	
				$	1,198.68		$	1,200.08		$	1,238.54	
			
2-Story	Admin / Maint Debt
Sub-Total		$	287.10
$	601.24
$	888.34	$	403.72
$	628.96		$	401.83
$	632.25	$	469.34
$	623.31
$	1,092.65	$	478.38
$	594.16	
				$	1,032.68		$	1,034.08		$	1,072.54	
			
4-Story	Admin / Maint Debt
Sub-Total		$	287.10
$	559.74
$	846.84	$	403.72
$	587.46		$	401.83
$	590.75	$	469.34
$	581.81
$	1,051.15	$	478.38
$	552.66	
				$	991.18		$	992.58		$	1,031.04	
			
Village B 50'	Admin / Maint Debt
Sub-Total		$	287.10
$	1,804.74
$	2,091.84	$	403.72
$	1,832.46		$	401.83
$	1,835.75	$	469.34
$	1,826.81
$	2,296.15	$	478.38
$	1,797.66	
				$	2,236.18		$	2,237.58		$	2,276.04	
			
Village F1 37'	Admin / Maint Debt
Sub-Total		$	287.10
$	1,389.74
$	1,676.84	$	403.72
$	1,417.46		$	401.83
$	1,420.75	$	469.34
$	1,411.81
$	1,881.15	$	478.38
$	1,382.66	
				$	1,821.18		$	1,822.58		$	1,861.04	
			
Village F1 50'	Admin / Maint Debt
Sub-Total		$	287.10
$	1,804.74
$	2,091.84	$	403.72
$	1,832.46		$	401.83
$	1,835.75	$	469.34
$	1,826.81
$	2,296.15	$	478.38
$	1,797.66	
				$	2,236.18		$	2,237.58		$	2,276.04	
			
Village F1 60'	Admin / Maint Debt
Sub-Total		$	287.10
$	2,136.74
$	2,423.84	$	403.72
$	2,164.46		$	401.83
$	2,167.75	$	469.34
$	2,158.81
$	2,628.15	$	478.38
$	2,129.66	
				$	2,568.18		$	2,569.58		$	2,608.04	
			
Village F5 Dup/Paired Villas	Admin / Maint Debt
Sub-Total		$	287.10
$	1,140.74
$	1,427.84	$	403.72
$	1,168.46		$	401.83
$	1,171.75	$	469.34
$	1,162.81
$	1,632.15	$	478.38
$	1,133.66	
				$	1,572.18		$	1,573.58		$	1,612.04	
			
Village F5 40'	Admin / Maint Debt
Sub-Total		$	287.10
$	1,472.74
$	1,759.84	$	403.72
$	1,500.46		$	401.83
$	1,503.75	$	469.34
$	1,494.81
$	1,964.15	$	478.38
$	1,465.66	
				$	1,904.18		$	1,905.58		$	1,944.04	
			
Village F5 50'	Admin / Maint Debt
Sub-Total		$	287.10
$	1,804.74
$	2,091.84	$	403.72
$	1,832.46		$	401.83
$	1,835.75	$	469.34
$	1,826.81
$	2,296.15	$	478.38
$	1,797.66	
				$	2,236.18		$	2,237.58		$	2,276.04	
			
Village F3 50'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	401.83
$	1,835.35	$	469.34
$	1,826.41
$	2,295.75	$	478.38
$	1,797.26	
				$	-		$	2,237.18		$	2,275.64	
			
Village F3 60'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	401.83
$	2,167.27	$	469.34
$	2,158.33
$	2,627.67	$	478.38
$	2,129.18	
				$	-		$	2,569.10		$	2,607.56	
			
Village G-1B Dup/Paired Villas	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	401.83
$	1,254.51	$	469.34
$	1,245.57
$	1,714.91	$	478.38
$	1,216.42	
				$	-		$	1,656.34		$	1,694.80	
			
Village G-1B 40'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	401.83
$	1,503.43	$	469.34
$	1,494.49
$	1,963.83	$	478.38
$	1,465.34	
				$	-		$	1,905.26		$	1,943.72	
			
Village G-1B 50'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	401.83
$	1,835.35	$	469.34
$	1,826.41
$	2,295.75	$	478.38
$	1,797.26	
				$	-		$	2,237.18		$	2,275.64	
			
Village G-1B PH 3 Dup/Paired Villas	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	-
$	-	$	-
$	-
$	-	$	478.38
$	1,216.44	
				$	-		$	-		$	1,694.82	
			
Village G-1B PH 3 40'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	-
$	-	$	-
$	-
$	-	$	478.38
$	1,453.67	
				$	-		$	-		$	1,932.05	
			
Village G-1B PH 3 50'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	-
$	-	$	-
$	-
$	-	$	478.38
$	1,785.59	
				$	-		$	-		$	2,263.97	

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

Page 53

 Assessments - Unit 8 Villages	

Unit 8 Villages Assessment Breakdown	

Product Type		District Proper Total Fiscal Year 2026/2027
Assessment
Per Unit	Unit 1 Total Fiscal Year
2026/2027
Assessment Per Unit	Unit 8 Total Fiscal Year
2026/2027
Assessment Per Unit	All Units Total Fiscal Year
2026/2027
Assessment Per Unit	
	
50'	Admin / Maint Debt
Sub-Total	$	45.55
$	-
$	45.55	$	370.32
$	137.66
$	507.98		$	81.65
$	1,749.69
$	1,831.34		$	497.52
$	1,887.35	
							$	2,384.87	
			
75'	Admin / Maint	$	45.55
Debt	$	-
Sub-Total	$	45.55	$	370.32
$	137.66		$	81.65
$	2,196.98		$	497.52
$	2,334.64	
	$	507.98		$	2,278.63		$	2,832.16	
			
Coach	Admin / Maint	$	45.55
Debt	$	-
Sub-Total	$	45.55	$	370.32
$	137.66		$	81.65
$	1,539.21		$	497.52
$	1,676.87	
	$	507.98		$	1,620.86		$	2,174.39	
			
2-Story	Admin / Maint	$	45.55
Debt	$	-
Sub-Total	$	45.55	$	370.32
$	137.66		$	81.65
$	1,315.55		$	497.52
$	1,453.21	
	$	507.98		$	1,397.20		$	1,950.73	
			
4-Story	Admin / Maint	$	45.55
Debt	$	-
Sub-Total	$	45.55	$	370.32
$	137.66		$	81.65
$	1,091.90		$	497.52
$	1,229.56	
	$	507.98		$	1,173.55		$	1,727.08	

Unit 8 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2025/2026	2026/2027	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	2,407.79	

$	2,384.87	

$	(22.92)	

$	2,855.08	

$	2,832.16	

$	(22.92)	

$	2,197.31	

$	2,174.39	

$	(22.92)	

$	1,973.65	

$	1,950.73	

$	(22.92)	

$	1,750.00	

$	1,727.08	

$	(22.92)	

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 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	
Total Fiscal Year 2026/2027
Assessment
Per Unit	
	
50'	Admin / Maint	$	268.37	$	365.48		$	398.96	$	491.29	$	497.52	
	Debt	$	842.12	$	1,922.15		$	1,925.44	$	1,916.50	$	1,887.35	
	
Sub-Total	
$	1,110.49	
$	2,287.63		
$	2,324.40	
$	2,407.79	$	2,384.87	
			
75'	Admin / Maint	$	268.37	$	365.48		$	398.96	$	491.29	$	497.52	
Debt	$	1,020.40	$	2,369.44		$	2,372.73	$	2,363.79	$	2,334.64	
 
Sub-Total	$	1,288.77	$	2,734.92		$	2,771.69	
$	2,855.08	$	2,832.16	
			
Coach	Admin / Maint	$	268.37	$	365.48		$	398.96	$	491.29	$	497.52	
Debt	$	758.23	$	1,711.67		$	1,714.96	$	1,706.02	$	1,676.87	
 
Sub-Total	$	1,026.60	$	2,077.15		$	2,113.92	
$	2,197.31	$	2,174.39	
			
2-Story	Admin / Maint	$	268.37	$	365.48		$	398.96	$	491.29	$	497.52	
Debt	$	669.08	$	1,488.01		$	1,491.30	$	1,482.36	$	1,453.21	
Sub-Total	$	937.45	$	1,853.49		$	1,890.26	
$	1,973.65	$	1,950.73	
			
4-Story	Admin / Maint	$	268.37	$	365.48		$	398.96	$	491.29	$	497.52	
Debt	$	579.94	$	1,264.36		$	1,267.65	$	1,258.71	$	1,229.56	
Sub-Total	$	848.31	$	1,629.84		$	1,666.61	
$	1,750.00	$	1,727.08	

Page 54

 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		2026/2027	2026/2027	2026/2027	2026/2027	
Type		Assessment	Assessment	Assessment	Assessment	
		Per Unit	Per Unit	Per Unit	Per Unit	
	
50'	Admin / Maint	$	45.55	$	370.32	$	116.11	$	531.98	
	Debt	$	-	$	137.66	$	1,754.57	$	1,892.23	
	Sub-Total	$	45.55	$	507.98	$	1,870.68	$	2,424.21	
	
62'	Admin / Maint	$	45.55	$	370.32	$	116.11	$	531.98	
	Debt	$	-	$	137.66	$	2,175.67	$	2,313.33	
	Sub-Total	$	45.55	$	507.98	$	2,291.78	$	2,845.31	
	
75'	Admin / Maint	$	45.55	$	370.32	$	116.11	$	531.98	
	Debt	$	-	$	137.66	$	2,631.86	$	2,769.52	
	Sub-Total	$	45.55	$	507.98	$	2,747.97	$	3,301.50	
	
85'	Admin / Maint	$	45.55	$	370.32	$	116.11	$	531.98	
	Debt	$	-	$	137.66	$	2,982.77	$	3,120.43	
	Sub-Total	$	45.55	$	507.98	$	3,098.88	$	3,652.41	
	
Coach	Admin / Maint	$	45.55	$	370.32	$	116.11	$	531.98	
	Debt	$	-	$	137.66	$	877.29	$	1,014.95	
	Sub-Total	$	45.55	$	507.98	$	993.40	$	1,546.93	

Unit 9 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2025/2026	2026/2027	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	2,615.03	

$	2,424.21	

$	(190.82)	

$	3,036.13	

$	2,845.31	

$	(190.82)	

$	3,492.32	

$	3,301.50	

$	(190.82)	

$	3,843.23	

$	3,652.41	

$	(190.82)	

$	1,737.75	

$	1,546.93	

$	(190.82)	

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		2022/2023	2023/2024	2024/2025	2025/2026	2026/2027	
Type		Assessment	Assessment	Assessment	Assessment	Assessment	
		Per Unit	Per Unit	Per Unit	Per Unit	Per Unit	
	
50'	Admin / Maint	$	-	$	509.07	$	597.28	$	693.65	$	531.98	
	Debt	$	-	$	1,927.03	$	1,930.32	$	1,921.38	$	1,892.23	
	
Sub-Total	
$	-	
$	2,436.10	
$	2,527.60	$	2,615.03	$	2,424.21	
	
62'	Admin / Maint	$	-	$	509.07	$	597.28	$	693.65	$	531.98	
	Debt	$	-	$	2,348.13	$	2,351.42	$	2,342.48	$	2,313.33	
	
Sub-Total	
$	-	
$	2,857.20	
$	2,948.70	$	3,036.13	$	2,845.31	
	
75'	Admin / Maint	$	-	$	509.07	$	597.28	$	693.65	$	531.98	
	Debt	$	-	$	2,804.32	$	2,807.61	$	2,798.67	$	2,769.52	
	
Sub-Total	
$	-	
$	3,313.39	
$	3,404.89	$	3,492.32	$	3,301.50	
	
85'	Admin / Maint	$	-	$	509.07	$	597.28	$	693.65	$	531.98	
	Debt	$	-	$	3,155.23	$	3,158.52	$	3,149.58	$	3,120.43	
	
Sub-Total	
$	-	
$	3,664.30	
$	3,755.80	$	3,843.23	$	3,652.41	
	
Coach	Admin / Maint	$	-	$	509.07	$	597.28	$	693.65	$	531.98	
	Debt	$	-	$	1,049.75	$	1,053.04	$	1,044.10	$	1,014.95	
	
Sub-Total	
$	-	
$	1,558.82	
$	1,650.32	$	1,737.75	$	1,546.93	

Page 55

 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			2026/2027		2026/2027		2026/2027	2026/2027	
Type			Assessment		Assessment		Assessment	Assessment	
			Per Unit		Per Unit		Per Unit	Per Unit	
	
Coach	Admin / Maint		$	45.55		$	370.32		$	398.44	$	814.31	
	Debt		$	-		$	137.66		$	1,134.52	$	1,272.18	
	Sub-Total		$	45.55		$	507.98		$	1,532.96	$	2,086.49	
	
Townhomes	Admin / Maint		$	45.55		$	370.32		$	398.44	$	814.31	
	Debt		$	-		$	137.66		$	1,361.42	$	1,499.08	
	Sub-Total		$	45.55		$	507.98		$	1,759.86	$	2,313.39	
	
50' SF	Admin / Maint		$	45.55		$	370.32		$	398.44	$	814.31	
	Debt		$	-		$	137.66		$	2,269.04	$	2,406.70	
	Sub-Total		$	45.55		$	507.98		$	2,667.48	$	3,221.01	
	
65' SF	Admin / Maint		$	45.55		$	370.32		$	398.44	$	814.31	
	Debt		$	-		$	137.66		$	2,949.75	$	3,087.41	
	Sub-Total		$	45.55		$	507.98		$	3,348.19	$	3,901.72	
	
65' SF - BD	Admin / Maint		$	45.55		$	370.32		$	398.44	$	814.31	
	Debt		$	-		$	137.66		$	2,752.35	$	2,890.01	
	Sub-Total		$	45.55		$	507.98		$	3,150.79	$	3,704.32	
	
75' SF	Admin / Maint		$	45.55		$	370.32		$	398.44	$	814.31	
	Debt		$	-		$	137.66		$	3,403.56	$	3,541.22	
	Sub-Total		$	45.55		$	507.98		$	3,802.00	$	4,355.53	
	
50' SF AA2	Admin / Maint		$	45.55		$	370.32		$	398.44	$	814.31	
	Debt		$	-		$	137.66		$	2,338.70	$	2,476.36	
	Sub-Total		$	45.55		$	507.98		$	2,737.14	$	3,290.67	
	
65' SF AA2	Admin / Maint		$	45.55		$	370.32		$	398.44	$	814.31	
	Debt		$	-		$	137.66		$	3,040.31	$	3,177.97	
	Sub-Total		$	45.55		$	507.98		$	3,438.75	$	3,992.28	
	
75' SF AA2	Admin / Maint		$	45.55		$	370.32		$	398.44	$	814.31	
	Debt		$	-		$	137.66		$	3,508.05	$	3,645.71	
	Sub-Total		$	45.55		$	507.98		$	3,906.49	$	4,460.02	

Unit 10 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2025/2026	2026/2027	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	2,280.72	

$	2,086.49	

$	(194.23)	

$	2,507.62	

$	2,313.39	

$	(194.23)	

$	3,415.24	

$	3,221.01	

$	(194.23)	

$	4,095.95	

$	3,901.72	

$	(194.23)	

$	3,898.55	

$	3,704.32	

$	(194.23)	

$	4,549.76	

$	4,355.53	

$	(194.23)	

$	-	

$	3,290.67	

$	3,290.67	

$	-	

$	3,992.28	

$	3,992.28	

$	-	

$	4,460.02	

$	4,460.02	

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	

Product Type			
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	
Total Fiscal Year 2026/2027
Assessment
Per Unit	
	
Coach	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-
$	-		$	930.52
$	1,310.27
$	2,240.79	$	979.39
$	1,301.33
$	2,280.72	$	814.31
$	1,272.18	
								$	2,086.49	
			
Townhomes	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	930.52
$	1,537.17	$	979.39
$	1,528.23

$	2,507.62	$	814.31
$	1,499.08	
				$	-		$	2,467.69		$	2,313.39	
			
50' SF	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	930.52
$	2,444.79	$	979.39
$	2,435.85

$	3,415.24	$	814.31
$	2,406.70	
				$	-		$	3,375.31		$	3,221.01	
			
65' SF	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	930.52
$	3,125.50	$	979.39
$	3,116.56

$	4,095.95	$	814.31
$	3,087.41	
				$	-		$	4,056.02		$	3,901.72	
			
65' SF - BD	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	-
$	-	$	979.39
$	2,919.16

$	3,898.55	$	814.31
$	2,890.01	
				$	-		$	-		$	3,704.32	
			
75' SF	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-		$	930.52
$	3,579.31	$	979.39
$	3,570.37

$	4,549.76	$	814.31
$	3,541.22	
				$	-		$	4,509.83		$	4,355.53	
	
50' SF AA2	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-
$	-				$	814.31
$	2,476.36	
								$	3,290.67	
			
65' SF AA2	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-			
	$	814.31
$	3,177.97	
				$	-				$	3,992.28	
			
75' SF AA2	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-			
	$	814.31
$	3,645.71	
				$	-				$	4,460.02	

Page 56

 Assessments - Unit 11 Villages	

Unit 11 Villages Assessment Breakdown	

Product Type			District Proper Total Fiscal Year 2026/2027
Assessment
Per Unit	Unit 1 Total Fiscal Year
2026/2027
Assessment Per Unit	Unit 11 Total Fiscal Year
2026/2027
Assessment Per Unit	All Units Total Fiscal Year
2026/2027
Assessment Per Unit	
	
Villa	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66
$	507.98		$	382.01
$	2,419.49	$	797.88
$	2,557.15	
						$	2,801.50	$	3,355.03	
			
45' Single Family	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	382.01
$	2,903.38	$	797.88
$	3,041.04	
				$	507.98		$	3,285.39	$	3,838.92	
			
52' Single Family	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	382.01
$	3,355.02	$	797.88
$	3,492.68	
				$	507.98		$	3,737.03	$	4,290.56	
			
57' Single Family	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	382.01
$	3,677.62	$	797.88
$	3,815.28	
				$	507.98		$	4,059.63	$	4,613.16	
			
72' Single Family	Admin / Maint Debt
Sub-Total		$	45.55
$	-
$	45.55	$	370.32
$	137.66		$	382.01
$	4,645.41	$	797.88
$	4,783.07	
				$	507.98		$	5,027.42	$	5,580.95	

Unit 11 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2025/2026	2026/2027	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	657.39	

$	3,355.03	

$	2,697.65	

$	657.39	

$	3,838.92	

$	3,181.54	

$	657.39	

$	4,290.56	

$	3,633.18	

$	657.39	

$	4,613.16	

$	3,955.78	

$	657.39	

$	5,580.95	

$	4,923.57	

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 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	
Total Fiscal Year 2026/2027
Assessment
Per Unit	
	
Villa	Admin / Maint Debt

Sub-Total		$	-
$	-

$	-	$	-
$	-

$	-		$	-
$	-	$	490.58
$	166.81	$	797.88
$	2,557.15	
						$	-	$	657.39	$	3,355.03	
			
45' Single Family	Admin / Maint Debt

Sub-Total		$	-
$	-

$	-	$	-
$	-		$	-
$	-	$	490.58
$	166.81	$	797.88
$	3,041.04	
				$	-		$	-	$	657.39	$	3,838.92	
			
52' Single Family	Admin / Maint Debt
Sub-Total		$	-
$	-

$	-	$	-
$	-		$	-
$	-	$	490.58
$	166.81	$	797.88
$	3,492.68	
				$	-		$	-	$	657.39	$	4,290.56	
			
57' Single Family	Admin / Maint Debt
Sub-Total		$	-
$	-

$	-	$	-
$	-		$	-
$	-	$	490.58
$	166.81	$	797.88
$	3,815.28	
				$	-		$	-	$	657.39	$	4,613.16	
			
72' Single Family	Admin / Maint Debt
Sub-Total		$	-
$	-

$	-	$	-
$	-		$	-
$	-	$	490.58
$	166.81	$	797.88
$	4,783.07	
				$	-		$	-	$	657.39	$	5,580.95	

Page 57

 Assessments - Unit 12 Villages	

Unit 12 Villages Assessment Breakdown	

Product Type			District Proper Total Fiscal Year 2026/2027
Assessment
Per Unit	Unit 1 Total Fiscal Year
2026/2027
Assessment Per Unit	Unit 12 Total Fiscal Year
2026/2027
Assessment Per Unit	All Units Total Fiscal Year
2026/2027
Assessment Per Unit	
	
Bexley - Townhome 20'	Admin / Maint		$	45.55	$	370.32		$	356.66	$	772.53	
AA1	Debt		$	-	$	137.66		$	829.25	$	966.91	
	Sub-Total		$	45.55	$	507.98		$	1,185.91	$	1,739.44	
				
Bexely - Cottage 35'	Admin / Maint		$	45.55	$	370.32		$	356.66	$	772.53	
AA1	Debt		$	-	$	137.66		$	1,451.19	$	1,588.85	
	Sub-Total		$	45.55	$	507.98		$	1,807.85	$	2,361.38	
				
Bexley - SF 55'	Admin / Maint		$	45.55	$	370.32		$	356.66	$	772.53	
AA1	Debt		$	-	$	137.66		$	2,280.44	$	2,418.10	
	Sub-Total		$	45.55	$	507.98		$	2,637.10	$	3,190.63	
				
Bexley - SF 60'	Admin / Maint		$	45.55	$	370.32		$	356.66	$	772.53	
AA1	Debt		$	-	$	137.66		$	2,487.76	$	2,625.42	
	Sub-Total		$	45.55	$	507.98		$	2,844.42	$	3,397.95	
				
Oakbend - SF 50'	Admin / Maint		$	45.55	$	370.32		$	356.66	$	772.53	
AA1	Debt		$	-	$	137.66		$	2,073.13	$	2,210.79	
	Sub-Total		$	45.55	$	507.98		$	2,429.79	$	2,983.32	
				
Oakbend - SF 60'	Admin / Maint		$	45.55	$	370.32		$	356.66	$	772.53	
AA1	Debt		$	-	$	137.66		$	2,487.76	$	2,625.42	
	Sub-Total		$	45.55	$	507.98		$	2,844.42	$	3,397.95	
				
West Lake - SF 50'	Admin / Maint		$	45.55	$	370.32		$	356.66	$	772.53	
AA2	Debt		$	-	$	137.66		$	2,339.65	$	2,477.31	
	Sub-Total		$	45.55	$	507.98		$	2,696.31	$	3,249.84	
				
West Lake - SF 65'	Admin / Maint		$	45.55	$	370.32		$	356.66	$	772.53	
AA2	Debt		$	-	$	137.66		$	3,041.54	$	3,179.20	
	Sub-Total		$	45.55	$	507.98		$	3,398.20	$	3,951.73	
				
West Lake - SF 75'	Admin / Maint		$	45.55	$	370.32		$	356.66	$	772.53	
AA2	Debt		$	-	$	137.66		$	3,509.47	$	3,647.13	
	Sub-Total		$	45.55	$	507.98		$	3,866.13	$	4,419.66	
				
West Lake - SF 85'	Admin / Maint		$	45.55	$	370.32		$	356.66	$	772.53	
AA2	Debt		$	-	$	137.66		$	3,977.40	$	4,115.06	
	Sub-Total		$	45.55	$	507.98		$	4,334.06	$	4,887.59	

Unit 12 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2025/2026	2026/2027	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	1,996.79	

$	1,739.44	

$	(257.35)	

$	2,618.73	

$	2,361.38	

$	(257.35)	

$	3,447.98	

$	3,190.63	

$	(257.35)	

$	3,655.30	

$	3,397.95	

$	(257.35)	

$	3,240.67	

$	2,983.32	

$	(257.35)	

$	3,655.30	

$	3,397.95	

$	(257.35)	

$	-	

$	3,249.84	

$	3,249.84	

$	-	

$	3,951.73	

$	3,951.73	

$	-	

$	4,419.66	

$	4,419.66	

$	-	

$	4,887.59	

$	4,887.59	

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 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	
Total Fiscal Year 2026/2027
Assessment
Per Unit	
	
Bexley - Townhome 20'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-
$	-		$	-
$	-		$	1,000.73
$	996.06	$	772.53
$	966.91	
						$	-		$	1,996.79	$	1,739.44	
		
$	-
$	-		
$	1,000.73
$	1,618.00		
Bexely - Cottage 35'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-					$	772.53
$	1,588.85	
				$	-		$	-		$	2,618.73	$	2,361.38	
		
$	-
$	-		
$	1,000.73
$	2,447.25		
Bexley - SF 55'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-					$	772.53
$	2,418.10	
				$	-		$	-		$	3,447.98	$	3,190.63	
		
$	-
$	-		
$	1,000.73
$	2,654.57		
Bexley - SF 60'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-					$	772.53
$	2,625.42	
				$	-		$	-		$	3,655.30	$	3,397.95	
		
$	-
$	-		
$	1,000.73
$	2,239.94		
Oakbend - SF 50'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-					$	772.53
$	2,210.79	
				$	-		$	-		$	3,240.67	$	2,983.32	
		
$	-
$	-		
$	1,000.73
$	2,654.57		
Oakbend - SF 60'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-					$	772.53
$	2,625.42	
				$	-		$	-		$	3,655.30	$	3,397.95	
		
$	-
$	-		
$	-
$	-		
West Lake - SF 50'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-					$	772.53
$	2,477.31	
				$	-		$	-		$	-	$	3,249.84	
		
$	-
$	-		
$	-
$	-		
West Lake - SF 65'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-					$	772.53
$	3,179.20	
				$	-		$	-		$	-	$	3,951.73	
		
$	-
$	-		
$	-
$	-		
West Lake - SF 75'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-					$	772.53
$	3,647.13	
				$	-		$	-		$	-	$	4,419.66	
		
$	-
$	-		
$	-
$	-		
West Lake - SF 85'	Admin / Maint Debt
Sub-Total		$	-
$	-
$	-	$	-
$	-					$	772.53
$	4,115.06	
				$	-		$	-		$	-	$	4,887.59	

Page 58

 Assessments - Unit 13 Villages	

Unit 13 Villages Assessment Breakdown	
		District Proper	Unit 1	Unit 13	All Units	
		Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	Total Fiscal Year	
Product		2026/2027	2026/2027	2026/2027	2026/2027	
Type		Assessment	Assessment	Assessment	Assessment	
		Per Unit	Per Unit	Per Unit	Per Unit	
	
Townhome	Admin / Maint	$	45.55	$	370.32		$	582.96	$	998.83	
	Debt	$	-	$	137.66		$	1,056.77	$	1,194.43	
	Sub-Total	$	45.55	$	507.98		$	1,639.73	$	2,193.26	
				
0	Admin / Maint	$	-	$	-		$	-	$	-	
	Debt	$	-	$	-		$	-	$	-	
	Sub-Total	$	-	$	-		$	-	$	-	
				
0	Admin / Maint	$	-	$	-		$	-	$	-	
	Debt	$	-	$	-		$	-	$	-	
	Sub-Total	$	-	$	-		$	-	$	-	
				
0	Admin / Maint	$	-	$	-		$	-	$	-	
	Debt	$	-	$	-		$	-	$	-	
	Sub-Total	$	-	$	-		$	-	$	-	
				
0	Admin / Maint	$	-	$	-		$	-	$	-	
	Debt	$	-	$	-		$	-	$	-	
	Sub-Total	$	-	$	-		$	-	$	-	
				
0	Admin / Maint	$	-	$	-		$	-	$	-	
	Debt	$	-	$	-		$	-	$	-	
	Sub-Total	$	-	$	-		$	-	$	-	

Unit 13 Villages Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2025/2026	2026/2027	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	-	

$	2,193.26	

$	2,193.26	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

$	-	

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 13 Villages Assessment History	

Product Type			
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	
Total Fiscal Year 2026/2027
Assessment
Per Unit	
	
Townhome	Admin / Maint		$	-	$	-		$	-		$	-	$	998.83	
	Debt		$	-	$	-		$	-		$	-	$	1,194.43	
	Sub-Total		
$	-	$	-		$	-		$	-	$	2,193.26	

0	Admin / Maint		$	-	$	-		$	-		$	-	$	-	
	Debt		$	-	$	-		$	-		$	-	$	-	
	Sub-Total		
$	-	$	-		$	-		$	-	$	-	

0	Admin / Maint		$	-	$	-		$	-		$	-	$	-	
	Debt		$	-	$	-		$	-		$	-	$	-	
	Sub-Total		
$	-	$	-		$	-		$	-	$	-	

0	Admin / Maint		$	-	$	-		$	-		$	-	$	-	
	Debt		$	-	$	-		$	-		$	-	$	-	
	Sub-Total		
$	-	$	-		$	-		$	-	$	-	

0	Admin / Maint		$	-	$	-		$	-		$	-	$	-	
	Debt		$	-	$	-		$	-		$	-	$	-	
	Sub-Total		
$	-	$	-		$	-		$	-	$	-	

0	Admin / Maint		$	-	$	-		$	-		$	-	$	-	
	Debt		$	-	$	-		$	-		$	-	$	-	
	Sub-Total		$	-	$	-		$	-		$	-	$	-	

Page 59

 Assessments - Thomas 167 & Other	

Thomas 167 Assessment Breakdown	

Product Type		District Proper Total Fiscal Year 2026/2027
Assessment
Per Unit	Unit 1 Total Fiscal Year
2026/2027
Assessment Per Unit		Unit 2 Total Fiscal Year
2026/2027
Assessment Per Unit		All Units Total Fiscal Year
2026/2027
Assessment Per Unit	
	
Thomas 167 * Multi
Family (3 BDR)	Admin / Maint Debt
Sub-Total	$	45.55
$	-
$	45.55	$	370.32
$	137.66
$	507.98		$	227.36
$	-
$	227.36		$	643.23
$	137.66	
							$	780.89	
			
Thomas 167 *	Admin / Maint  $	45.55
Multi	Debt	$	-
Family (2 BDR)	Sub-Total	$	45.55	$	370.32
$	137.66		$	227.36
$	14,672.45		$	643.23
$	14,810.11	
	$	507.98		$	14,899.82		$	15,453.35	
			
Thomas 167 *	Admin / Maint  $	45.55
Commercial	Debt	$	-
Sub-Total	$	45.55	$	370.32
$	137.66		#REF!
#REF!		#REF!
#REF!	
	$	507.98		#REF!		#REF!	

Thomas 167 Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2025/2026	2026/2027	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	930.16	

$	780.89	

$	(149.26)	

$	890.24	

$	15,453.35	

$	14,563.10	

$	18,472.35	

#REF!	

#REF!	

Undeveloped and/or Unassigned Land Assessment Breakdown

Product Type

District Proper Total Fiscal Year 2026/2027
Assessment Per Unit

Unit 1 Total Fiscal Year
2026/2027
Assessment Per Unit

Unit 2 Total Fiscal Year
2026/2027
Assessment Per Unit

All Units Total Fiscal Year
2026/2027
Assessment Per Unit

45.55
- 45.55

$
$
$

-
-
-

$
$
$

-
-
-

45.55  $
-	$
45.55  $

$
$
$

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

415.87
137.66
553.53

$
$
$

-
-
-

370.32  $
137.66  $
507.98  $

45.55  $
-	$
45.55  $

$
$
$

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

Undeveloped and/or Unassigned Land Assessment Changes	

Total Fiscal Year	
Total Fiscal Year	
Total Change +/(-)	
2025/2026	2026/2027	From Previous	
Assessment	Assessment	Year	
Per Unit	Per Unit	Per Unit	

$	554.22	

$	553.53	

$	(0.69)	

$	35.88	

$	45.55	

$	9.67	

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 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	
Total Fiscal Year 2026/2027
Assessment
Per Unit	
	
Thomas 167 * Multi
Family (3 BDR)	Admin / Maint Debt
Sub-Total	$	155.00
$	513.65
$	668.65	$	252.24
$	541.37
$	793.61		$	298.07
$	544.66
$	842.73	$	394.44
$	535.72
$	930.16	$	643.23
 $	137.66 
$	780.89	
			
Thomas 167 *	Admin / Maint	$	154.22	$	251.44		$	297.32	$	393.69  $	643.23	
Multi	Debt	$	474.48	$	502.20		$	505.49	$	496.55  $	14,810.11 	
Family (2 BDR)	Sub-Total	$	628.70	$	753.64		$	802.81	
$	890.24  $	15,453.35	
			
Thomas 167 *	Admin / Maint	$	406.06	$	507.61		$	536.14	$	632.51	#REF!	
Commercial	Debt	$	13,008.21	$	13,035.93		$	13,039.22	$	13,030.28 	#REF!		
	Sub-Total	$	13,414.27	$	13,543.54		$	13,575.36	
$	13,662.79	#REF!	

Undeveloped and/or Unassigned Land Assessment History	

Product Type		
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	
Total Fiscal Year 2026/2027
Assessment
Per Unit	
	
Land Inside U1	Admin / Maint	$	147.59	$	244.70	$	291.04	$	387.41	$	415.87	
Boundary	Debt	$	144.74	$	172.46	$	175.75	$	166.81	 $	137.66 	
Per 1/2 Acre or Less	Sub-Total	$	292.33	$	417.16	$	466.79	$	554.22	$	553.53	
					
Land Outside U1	Admin / Maint	$	14.84	$	12.45	$	20.27	$	35.88  $	45.55	
Boundary	Debt	$	-	$	-	$	-	$	-	 $	- 	
Per 1/2 Acre or Less	Sub-Total	$	14.84	$	12.45	$	20.27	
$	35.88  $	45.55	

Page 60

 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	
		
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					

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	

Unit 7 Village G-1B PH 3	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
G-1B - Paired Villa	66	0.60	39.60	$	818	$	497.78	$	32,853.48	
G-1B - 40' SF	76	0.80	60.80	$	818	$	652.01	$	49,552.76	
G-1B - 50' SF	10	1.00	10.00	$	818	$	817.93	$	8,179.30	
							
Totals	152	.	110.40			90,585.54	

*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	
Carriage		0.80					
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	
Carriage		0.80					
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 2024 AA1 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	

Unit 10 2025 AA2 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	103	1.000	103.00	$	2,339	$	2,339	$	240,886	
65' SF	15	1.300	19.50	$	2,339	$	3,040	$	45,605	
75' SF	88	1.500	132.00	$	2,339	$	3,508	$	308,708	
							
Totals	206	.	254.50			595,199	

*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 11 2025 AA1 Bond	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
Villa	52	0.750	39.00	$	3,226	$	2,419	$	125,813	
45' SF	75	0.900	67.50	$	3,226	$	2,903	$	217,754	
52' SF	18	1.040	18.72	$	3,226	$	3,355	$	60,390	
57' SF	60	1.140	68.40	$	3,226	$	3,678	$	220,657	
72' SF	54	1.440	77.76	$	3,226	$	4,645	$	250,852	

Totals	259	.	271.38			875,467	

*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 12 2025 AA1 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	

Unit 12 2026 AA2 Bond	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
West Lake - SF 50'	0	1.000	0.00	$	2,340	$	2,340	$	-	
West Lake - SF 65'	56	1.300	72.80	$	2,340	$	3,042	$	170,326	
West Lake - SF 75'	54	1.500	81.00	$	2,340	$	3,509	$	189,511	
West Lake - SF 85'	46	1.700	78.20	$	2,340	$	3,977	$	182,960	
							
Totals	156	.	232.00			542,798	

*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

Debt Assessment Methodology - Unit 13

Unit 13 Master Bond	

Product Type	
Number of Units	
ERU Factor	
Total ERU	
Gross Assessment Per ERU *	
Gross Assessment Per Unit	
Gross Assessment Per Product Type *	
Townhome	146	0.700	102.20	$	1,510	$	1,057	$	154,288	

							

							
Totals	146	.	102.20			154,288	

*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-11

West Villages Improvement District
Unit 6 - Master Irrigation Utility

Final Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

Table of Contents

Final Operating Budget
Final Capital Improvements Budget

TOC-1

WEST VILLAGES IMPROVEMENT DISTRICT - UNIT 6 MASTER IRRIGATION UTILITY REGULAR OPERATIONS BUDGET
FISCAL YEAR 2026/2027

OPERATING
	FISCAL YEAR 2024/2025 ACTUAL	FISCAL YEAR 2025/2026 BUDGET	FISCAL YEAR 2026/2027 BUDGET	

COMMENTS	
REVENUES					
					
Revenues					
Well Availability Charge	$	354,575.63	$	465,000.00	$	543,000.00	5.5% increase per request from co-permittee Ranch Entities	
Base Charge	$	199,786.05	$	265,000.00	$	325,000.00	Increase due to additional units and per rate study	
Water Usage	$	1,184,938.97	$	1,260,000.00	$	1,360,000.00	Increase due to additional units and per rate study	
Interest / Other Income	$	25,991.91	$	241,500.00	$	25,000.00		
Unit 1 Common Area Irrigation	$	-	$	-	$	185,000.00		
Special Assessment (1)	$	385,113.30	$	829,787.00	$	-		
					
TOTAL REVENUES	$	2,150,405.86	$	3,061,287.00	$	2,438,000.00		
					
EXPENDITURES					
					
Operating Expenditures					
Engineering	$	207,193.77	$	75,000.00	$	75,000.00		
Professional Services	$	240,312.50	$	150,000.00	$	150,000.00	FDEP Reporting, WUP Management etc.	
Engineering - Extraordinary		$	25,000.00	$	-		
Management	$	79,999.92	$	120,000.00	$	150,000.00		
Operations Administration	$	210,000.00	$	240,000.00	$	280,000.00		
Legal	$	2,583.00	$	10,000.00	$	10,000.00		
Legal - Extraordinary Cost (GP Lawsuit)	$	856,866.14	$	750,000.00	$	-		
Audit	$	4,095.00	$	5,000.00	$	5,000.00		
Miscellaneous	$	2,839.82	$	25,000.00	$	10,000.00		
Misc - Extraordinary Cost (GP Lawsuit)	$	7,125.00	$	30,000.00	$	-		
Utility System - Repairs & Maintenance	$	309,992.87	$	415,000.00	$	400,000.00		
Electricity	$	214,676.69	$	230,000.00	$	250,000.00		
Water (Purchase Reclaimed Water)	$	71,050.69	$	125,000.00	$	150,000.00		
Fuel & Oil	$	-	$	20,000.00	$	20,000.00		
Well Availability Payment	$	799,015.35	$	465,000.00	$	543,000.00		
Base Charge Payment	$	-	$	265,000.00	$	325,000.00	Money transferred to capital recovery account	
PIL Extraordinary Erosion	$	-	$	35,000.00	$	30,000.00		
Insurance	$	-	$	26,500.00	$	40,000.00		
Total Operating Expenditures	$	3,005,750.75	$	3,011,500.00	$	2,438,000.00		
					
Capital Improvements - Not Developer Funded				
Infrastructure Improvements	$	-	$	-	$	-		
Infrastructure Improvements Engineering	$	-	$	-	$	-		
Total Capital Improvements	$	-	$	-	$	-		
					
TOTAL EXPENDITURES	$	3,005,750.75	$	3,011,500.00	$	2,438,000.00		
County Appraiser & Tax Collector Fee	$	-	$	(16,596.00)	$	-	2% County Collection Fee	
Discounts for Early Payments	$	-	$	(33,191.00)	$	-	4% Early Payment to County Discount	
					
Excess / (Shortfall)	$	(855,344.89)	$	-	$	-		

WEST VILLAGES IMPROVEMENT DISTRICT - UNIT 6 MASTER IRRIGATION UTILITY CAPITAL IMPROVEMENTS BUDGET
FISCAL YEAR 2026/2027

CAPITAL IMPROVEMENTS
	FISCAL YEAR 2024/2025 ACTUAL	FISCAL YEAR 2025/2026 BUDGET	FISCAL YEAR 2026/2027 BUDGET	

COMMENTS	
REVENUES					
					
Developer Funding				Total Est. Developer subsidies are $6.2 Million as of 4/30/2026	
Developer Subsidy for Operating	$	-	$	60,000.00	$	-		
Developer Subsidy for Capital	$	694,216.20	$	975,000.00	$	926,500.00		
					
TOTAL REVENUES	$	694,216.20	$	1,035,000.00	$	926,500.00		
					
EXPENDITURES					
					
Operating Expenditures					
Developer Funded Operating Expenditures	$	-	$	60,000.00	$	-		
					
Total Operating Expenditures	$	-	$	60,000.00	$	-		
					
Capital Improvements					
Infrastructure Improvements	$	662,459.81	$	900,000.00	$	851,500.00	Well 193 Connection; Preserve, Oasis & Tortuga Connections	
Infrastructure Improvements Engineering	$	31,756.39	$	75,000.00	$	75,000.00		
Total Capital Improvements	$	694,216.20	$	975,000.00	$	926,500.00		
					
TOTAL EXPENDITURES	$	694,216.20	$	1,035,000.00	$	926,500.00		
					
Excess / (Shortfall)	$	-	$	-	$	-		

RESOLUTION 2026-13

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT PROVIDING FOR FUNDING FOR THE FY 2026/2027 ADOPTED BUDGET(S); PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the West Villages Improvement District (“District”) is a local unit of special-purpose government established pursuant to Chapter 2004-456, Laws of Florida, as amended, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District, located in the City of North Port and Sarasota County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 2004-456, Laws of Florida,; and

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2026/2027”), the Board of Supervisors (“Board”) of the District has determined to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”), attached hereto as Exhibit A; and
WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and
WHEREAS, the District has previously levied assessments for the repayment of the District’s debt service obligations, which the District desires to collect for FY 2026/2027; and
WHEREAS, pursuant to Chapter 2004-456, Laws of Florida, the District may fund the Adopted Budget through the levy and imposition of special assessments on benefitted lands within the District and, regardless of the imposition method utilized by the District, under Florida law, the District may collect such assessments by direct bill, tax roll or in accordance with other collection measures provided by law; and

WHEREAS, in order to fund the District’s Adopted Budget, the District’s Board now desires to adopt this Resolution setting forth the means by which the District intends to fund its Adopted Budget and collect its previously-levied debt service assessments.

1

NOW,	THEREFORE,	BE	IT	RESOLVED	BY	THE	BOARD	OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT:

FUNDING. The District’s Board hereby authorizes the funding mechanisms for the Adopted Budget as provided further herein and as indicated in the Adopted Budget attached hereto as Exhibit A and the assessment roll attached hereto as Exhibit B (“Assessment Roll”).

OPERATIONS AND MAINTENANCE ASSESSMENTS.

Benefit Findings. The provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar benefit to the lands assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibit A and Exhibit B and is hereby found to be fair and reasonable.

O&M Assessment Imposition. Pursuant to Chapter 2004-456, Laws of Florida, a special assessment for operations and maintenance (“O&M Assessment(s)”) is hereby levied and imposed on benefitted lands within the District and in accordance with Exhibit A and Exhibit B. The lien of the O&M Assessments imposed and levied by this Resolution shall be effective upon passage of this Resolution.

Maximum Rate. Pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.
DEBT SERVICE SPECIAL ASSESSMENTS. The District’s Board hereby certifies for collection the FY 2026/2027 installment of the District’s previously levied debt service special assessments (“Debt Assessments,” and together with the O&M Assessments, the “Assessments”) in accordance with this Resolution and as further set forth in Exhibit A and Exhibit B, and hereby directs District staff to affect the collection of the same.

COLLECTION AND ENFORCEMENT; PENALTIES; INTEREST. Pursuant
to Chapter 2004-456, Laws of Florida, the District is authorized to collect and enforce the Assessments as set forth below.
Tax Roll Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments and/or Debt Assessments imposed on the “Tax Roll Property” identified in Exhibit B shall be collected by the County Tax Collector at the same time and in the same manner as County property taxes in accordance with Chapter 197, Florida Statutes (“Uniform Method”). That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County property taxes. The District’s Board finds and determines that such

2

collection method is an efficient method of collection for the Tax Roll Property.

Direct Bill Assessments. To the extent indicated in Exhibit A and Exhibit B, those certain O&M Assessments and/or Debt Assessments imposed on “Direct Collect Property” identified in Exhibit B shall be collected directly by the District in accordance with Florida law, as set forth in Exhibit A and Exhibit B. The District’s Board finds and determines that such collection method is an efficient method of collection for the Direct Collect Property.

Due Date (O&M Assessments). O&M Assessments directly collected by the District shall be due and payable in several partial, deferred payments throughout FY 2026/2027 on the dates set forth in the invoices prepared by the District Manager, but no earlier than October 1st and no later than September 30th of FY 2026/2027.

Due Date (Debt Assessments). Debt Assessments directly collected by the District shall be due and payable in several partial, deferred payments throughout FY 2026/2027 on the dates set forth in the invoices prepared by the District Manager, but no earlier than October 1st and no later than September 30th of FY 2026/2027.

In the event that an Assessment payment is not made in accordance with the schedule(s) stated above, the whole of such Assessment, including any remaining partial, deferred payments for the Fiscal Year: shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent Assessments shall accrue at the rate of any bonds secured by the Assessments, or at the statutory prejudgment interest rate, as applicable. In the event an Assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole Assessment, as set forth herein.
Future Collection Methods. The District’s decision to collect Assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future

3

years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

ASSESSMENT ROLL; AMENDMENTS. The Assessment Roll, attached hereto as Exhibit B, is hereby certified for collection. The Assessment Roll shall be collected pursuant to the collection methods provided above. The proceeds therefrom shall be paid to the District. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll.

APPROVAL OF PRIOR ACTIONS. The actions of the Chairman, Vice Chairman, Secretary, Treasurer, Assistant Secretaries, and all District Staff in finalizing the Assessments and Assessment Roll as provided herein are hereby ratified, approved, and confirmed in all respects.

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 13TH DAY OF AUGUST, 2026.

ATTEST:	WEST VILLAGES IMPROVEMENT DISTRICT

_	
Secretary / Assistant Secretary	Chairman, Board of Supervisors

Exhibit A:	Budget
Exhibit B:	Assessment Roll

4

Exhibit A

Budget

Exhibit B

Assessment Roll

DIRECT COLLECTION AGREEMENT FY 2027

This Agreement (“Agreement”) is made and entered into effective as of October 1, 2026, by and between:

WEST VILLAGES IMPROVEMENT DISTRICT, a local unit of special-purpose government established pursuant to Chapter 200-456, Laws of Florida (hereinafter “District”), is located in the City of North Port and Sarasota County, Florida (“County”), and whose mailing address is District’s Manager, c/o Special District Services, Inc., 10555 Sweet Pea St, Venice, FL 34293; and

[DEVELOPER OR LANDOWNER ENTITY], a [	] and the
owner of certain property located within the boundaries of the District (hereinafter, “Property Owner,” and together with the District, “Parties”), and whose mailing address is [ADDRESS]. For purposes of this Agreement, Property Owner’s property is more particularly described in Exhibit A attached hereto (“Property”).

Recitals

WHEREAS, pursuant to Chapter 2004-456, Laws of Florida, the District was established for the purpose of planning, financing, constructing, operating, and/or maintaining certain infrastructure, and is authorized to levy such taxes, special assessments, fees and other charges as may be necessary in furtherance of the District’s activities and services; and
WHEREAS, the Property will benefit from the timely construction and acquisition of the District’s facilities, activities and services and from the continued operations of the District; and

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the Board of Supervisors (“Board”) of the District determined to undertake various operations and maintenance and other activities described in the District’s adopted budget (“Adopted Budget”); and

WHEREAS, pursuant to Chapter 2004-456, Laws of Florida, the District may fund the Adopted Budget through the levy and imposition of special assessments on benefitted lands within the District, and, regardless of imposition method utilized by the District, under Florida law the District may collect such assessments by direct bill, tax roll, or in accordance with other collection measures provided by law; and

WHEREAS, pursuant to Resolution 2026-13 (“Annual Assessment Resolution”), the District’s Board levied special assessments to fund the operations and maintenance of the Adopted Budget (“O&M Assessments”) in the amounts set forth in Adopted Budget and the assessment roll attached to the Annual Assessment Resolution (“Assessment Roll”), and set forth the method by which the O&M Assessments and the FY 2027 installment of the District’s previously levied debt service assessments (“Debt Assessment,” and together with the O&M Assessments, “Assessments”) shall be collected and enforced; and

WHEREAS, Property Owner agrees that the O&M Assessments, which were imposed on the lands within the District, including the Property, have been validly imposed and constitute valid, legal, and binding liens upon the lands within the District; and

WHEREAS, pursuant to Florida law, the District certified the (i) portion of the Assessment Roll related to certain “Tax Roll Property” to the County Tax Collector for collection in accordance with Chapter 197, Florida Statutes (“Uniform Method”) and (ii) portion of the Assessment Roll relating to the “Direct Collect Property” for direct collection by the District in accordance with Florida law; and

WHEREAS, as the Property is identified on the Assessment Roll as Direct Collect Property, the District and Property Owner desire to arrange for the direct collection and direct payment of the District’s Assessments levied against the Property.

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

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

VALIDITY OF SPECIAL ASSESSMENTS. Property Owner agrees that the Assessments have been validly imposed and constitute valid, legal, and binding liens upon the lands within the District, including the Property. Property Owner hereby waives and relinquishes any rights it may have to challenge, object to, or otherwise fail to pay such Assessments.
COVENANT TO PAY. Property Owner agrees to pay the Assessments attributable to the Property, regardless of whether Property Owner owns the Property at the time such payment is due or paid. Nothing herein shall prohibit Property Owner from prorating or otherwise collecting these Assessments from subsequent purchasers of the Property. The District shall invoice the Property Owner for the Assessments being certified for collection in FY 2027 in several partial, deferred payments throughout such fiscal year. The District’s decision of whether to invoice the FY 2027 Assessments in one or more installments, and the timing of such invoicing, shall be in the District’s sole discretion and based, in part, on the District’s cash flow and debt service requirements. The Property Owner agrees to remit amounts due and owing to the District within fifteen (15) days of receipt of such an invoice(s). The District’s decision to collect Assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

ENFORCEMENT. This Agreement shall serve as an alternative, additional method for collection of the Assessments. This Agreement shall not affect the District’s ability to collect and enforce its Assessments by any other method authorized by Florida law. Property Owner acknowledges that the failure to pay the Assessments may result in the initiation of a

foreclosure action, or, at the District’s sole discretion, delinquent Assessments may be certified for collection on a future County tax bill. In the event that an Assessment payment is not made in accordance with the schedule stated above, the whole of such Assessment – including any remaining partial, deferred payments for FY 2027, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent Assessments shall accrue at the applicable rate of any bonds or other debt instruments secured by the Assessments, or at the statutory prejudgment interest rate, as applicable. In the event an Assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate legal proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole Assessment, as set forth herein.

NOTICE. All notices, requests, consents and other communications under this Agreement, but excluding invoices (“Notices”) shall be in writing and shall be delivered, mailed by First Class Mail, postage prepaid, or overnight delivery service, to the Parties, at the addresses set forth above. Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth in this Agreement. Notices delivered after 5:00p.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 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 addresses 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 addresses set forth in this Agreement.
AMENDMENT. This instrument shall constitute the final and complete expression of the Agreement between the Parties relating to the subject matter of this Agreement. 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.

AUTHORITY. 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 Agreement.

ASSIGNMENT. This Agreement may not be assigned, in whole or in part, by either Party except upon the written consent of the other. Any purported assignment without such consent shall be void.

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

District to enforce any and all payment obligations under this Agreement through the imposition and enforcement of a contractual or other lien on property owned by the Property Owner.

ATTORNEYS’ FEES. In the event that either Party is required to enforce this Agreement by court proceedings or otherwise, then the Parties agree that the substantially prevailing Party shall be entitled to recover from the other all costs incurred, including reasonable attorneys, paralegal fees and expert witness fees and costs for trial, alternative dispute resolution, or appellate proceedings.

BENEFICIARIES. This Agreement is solely for the benefit of the formal 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 formal 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.

APPLICABLE LAW. This Agreement and the provisions contained herein shall be construed, interpreted and controlled according to the laws of the State of Florida.

NEGOTIATION AT ARM’S LENGTH. 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 the doubtful language will not be interpreted or construed against any party.

[SIGNATURES ON NEXT PAGE]

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	Chairman, Board of Supervisors

[DEVELOPER OR LANDOWNER NAME],
a 	

By: 	

Witness	Name: 	 Title: 	

EXHIBIT A: Description of the Property

EXHIBIT A

Description of the Property

USA TODAY CO.
LocaliQ

PO Box 631244 Cincinnati, OH 45263-1244

AFFIDAVIT OF PUBLICATION
Laura Archer
West Villages Improv Dist/Ll
1501 Bums RD STEA
Palm Beach Gardens FL 33410-5207

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the legal Coordinator of the Herald-Tribune, published in Sarasota County, Florida; with circulation in Sarasota, Manatee and Charlotte Counties; that the attached copy of advertisement, being a Public Notices, was published on the publicly accessible website of Sarasota, Manatee and Charlotte Counties, Florida, or in a newspaper by print in the issues of, on:

SAR Herald-Tribune	07/09/2026 SAR heraldtribune.com 07/09/2026

Affiant further sews that the website or newspaper complies with all legal requirements for publication in chapter SO, Florida Statutes.
Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 07/09/2026

L!gale�

	 J

t_  ,._	�,,
Notary, State of WI, C'ty of)ro,lr;
fs�Z!)

NOTICE OF RULE DEVELOPMENT
BV THE
WES'f VILL/IGES IMPIIOVEMENT DISTIIICT
In accord�nce with Chapter 2004...
456t La\V'S of Florida, ;;,s amended (lhe-Act.,), West Villages lmproVt:l� ment District (the "Di'5trict") hereby grves the pub1�c notice of Us Jnta.n-tion ta develop revised Rules of Procedure. (the "Proposed Rules") to gov@rn the operations of the District. The rule number for the Proposed Rules of the Dlstrict is 2026· l.
The Proposed Rules- wW address
-suc·1, areas a� th� Board of S11petvl• sors. officers and  vocing1 district
offices, pubHc information  and
inspectro,, of re-cords, polic;1es, public rJ1eetlngs, hear1ngs i1nd worlcshOps. ru1emaking proceed.-fngs, competitive purchase rncl\Jd-ing procedure under th1> Consul-t�nts· Competit�v0 Negotlatlon Act, procedure regardln� L!Udftor s<:'lec-
���(ifi���r:na,se of ins��ann;t;Uc�I;�
contract,, goods, $1.lpplie.s and materials, m,;1intenance $ervic:es, conuactual .S@lrvjces i:lnd prote,t!; with re.spec\ co proceedings, •• well i:is any other area of ttl@ general operation of the Did.ric.t.
Tha purpose and effect of the Proposed Rules ls to provrcie for effic1ent and effective district operat,ons and to ensure compll-a11ce wilt) recent changes to Florida law. 1'·he specific grant of r-ulemak• ing autl,ority tor the adoption of the Proposed Rules Includes Chap-ter l004-456(J)(1) and l2)(a) and
(2){b)i Laws Of Florida.1 as amended. The spedfic laws- implemented in the Proposed Rules lnch.Jde, but are not limltad to. Sections l12,08, 112.3143,  122.31446,  112.3145,
119.07,	119.0701,	189,053,
1B9.069{2)(a)l6, .218,33, .218.391,
255,1)5,	.2$6.0518,	2.55.0525,
255.20,	l86.0106,	286,011,
2.86,0113,	286.0114,	'287.017,
287,056  'Ond  287.084,  Flodda
Statutes, Md Chapter �004-456(�) (l )(a) and (3)['2)(a), (b), (q) and (aa), (4), (15) a�d 116), Law" of
florida, as arni!!indedL
A copy of the Proposed Rules and
�;:n�,e�tr:�Y,l;:�rb�r�tt�in�gc�; contacting the Di�u1cc Manage.,. c/o Special Dfstrict Services, ltic.,
2501A Burns Road, Palm Beach
Gardens, Florida 33410, (561) 6l0·
4922, or wcrosley@sdsinc.org, Wlllfam Crosley, District Manager West Villages Improvement District WEST VILLAGES IMPROVEMENT DISTRICT
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PUBL.ISH:	SARASOTA	HERALO TRIBUNE 07 /o9n6

Publication Cost:	$105.85	
Tax Amount:	$0.00	
Payment Cost:	$105.85	
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Customer No:	525966	
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KOI\IGMENG YANG
Notary Public State of Wisconsln

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USA TODAY CO.
LocaliQ

PO Box 631244 Cincinnati, OH 45263-1244

AFFIDAVIT OF PUBLICATION
Laura Archer
West Villages lmprov Dist/LI
2501 Bums RD STEA
Palm Beach Gardens FL 334L0-5207

STATE OF WISCONSIN, COUNTY OF BROWN

Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the Herald-Tribune, published in Sarasota County, Florida; with circulation in Sarasota, Manatee and Charlotte Counties; that the attached copy of advertisement, being a Public

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Notices, was published on the publicly accessible website of	1	1

Sarasota, Manatee and Charlotte Counties, Florida, or in a newspaper by print in the issues of, on:

SAR Herald-Tribune	07/16/2026 SAR heraldtribune.com 07/16/2026

Affiaht further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes.

Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on 07/16/2026

Publication Cost:	$163.85	
Tax Amount:	$0.00	
Payment Cost:	$163.85	
Order No:	12475962	
Custorner No:	525966	
PO#:	Rule development	

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KONGMENG Y�NG
Notary Public State ot Wisconsin

Page 1 of 1

RESOLUTION 2026-14
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT ADOPTING RULES OF PROCEDURE; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, West Villages Improvement District (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 Act authorizes the District to adopt rules to govern the administration of the District and to adopt resolutions as may be necessary for the conduct of District business; and

WHEREAS, to provide for efficient and effective District operations and to maintain compliance with recent changes to Florida law, the Board of Supervisors finds that it is in the best interests of the District to adopt by resolution the Rules of Procedure attached hereto as Exhibit A for immediate use and application; and

WHEREAS, the Board of Supervisors has complied with applicable Florida law concerning rule development and adoption.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT:

SECTION 1. The attached Rules of Procedure are hereby adopted pursuant to this resolution as necessary for the conduct of District business. These Rules of Procedure shall stay in full force and effect until such time as the Board of Supervisors may amend these rules in accordance with the Act.

SECTION 2. If any provision of this resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 3. This resolution shall become effective upon its passage and shall supersede any rules of procedure previously adopted by the District and remain in effect unless rescinded or repealed.

PASSED AND ADOPTED this 13th day of August, 2026.
ATTEST:	WEST VILLAGES IMPROVEMENT DISTRICT

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

Exhibit A:	Rules of Procedure

EXHIBIT A
RULES OF PROCEDURE

AMENDED AND RESTATED RULES OF PROCEDURE WEST VILLAGES IMPROVEMENT DISTRICT
RULE NO. 2026-1

EFFECTIVE AS OF DECEMBER 12AUGUST 13, 20192026

TABLE OF CONTENTS
Rule 1.0	General.	2
Rule 1.1	Board of Supervisors; Officers and Voting.	3
Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.	7
Rule 1.3	Public Meetings, Hearings, and Workshops.	10
Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse	15
Rule 2.0	Rulemaking Proceedings.	16
Rule 3.0	Competitive Purchase. 2228
Rule 3.1	Procedure Under the Consultants’ Competitive NegotiationNegotiations Act.
2733
Rule 3.2	Procedure Regarding Auditor Selection.
3137
Rule 3.3	Purchase of Insurance.
3541
Rule 3.4	Pre-qualification	
3743
Rule 3.5	Construction Contracts, Not Design-Build.
4248
Rule 3.6	Construction Contracts, Design-Build.
46 53
Rule 3.7	Payment and Performance Bonds.	 5158
Rule 3.8	Goods, Supplies, and Materials.

Rule 3.9	5259
Maintenance Services.		
	5663		
Rule 3.10	Contractual Services.		
	5967		
Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5,
3.6, 3.8, and 3.9.	
68	
	3.5, 3.6, 3.8, and 3.9		60	
Rule 4.0	Effective Date. 6371

Rule 1.0	General.

The West Villages Improvement District (the “District”) was created pursuant to the provisions of Chapter 2004-456, Laws of Florida, as amended, and was established to provide for the ownership, operation, maintenance, and provision of various capital facilities and services within its jurisdiction. The purpose of these rules (the “Rules”) is to describe the general operations of the District.

Definitions located within any section of these Rules shall be applicable within all other sections, unless specifically stated to the contrary.
Unless specifically permitted by a written agreement with the District, the District does not accept documents filed by electronic maile-mail or facsimile transmission. Filings are only accepted during normal business hours.

A Rule of the District shall be effective upon adoption by affirmative vote of the District Board. After a Rule becomes effective, it may be repealed or amended only	through	the	rulemaking	procedures	specified	in	these	Rules. Notwithstanding, the District may immediately suspend the application of a Rule if the District determines that the Rule conflicts with Florida law. In the event that a Rule conflicts with Florida law and its application has not been suspended by the District, such Rule should be interpreted in the manner that best effectuates the intent of the Rule while also complying with Florida law. If the intent of the Rule absolutely cannot be effectuated while complying with Florida law, the Rule shall be automatically suspended.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended Law Implemented: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended

Rule 1.1	Board of Supervisors; Officers and Voting.

Board of Supervisors. The Board of Supervisors of the District (the “Board”) shall consist of five (5) members.	Members of the Board (“Supervisors”) appointed by ordinance or rule or elected by landowners must be citizens of the United States of America.	Supervisors elected or appointed by the Board to elector seats must be citizens of the United States of America, and residents and  owners of real property within either the City of North Port, Florida or  unincorporated Sarasota County, as applicable, in accordance with Chapter  2004-456(4), Laws of Florida, as amendedresidents of the State of Florida and of the District and registered to vote with the Supervisor of Elections of the county in which the District is located and for those elected, shall also be qualified to run by the Supervisor of Elections. The Board shall exercise the powers granted to the District under Florida law.

Supervisors shall hold office for the term specified by Chapter 2004-456(4), Laws of Florida, as amended. If, during the term of office, any Board member(s) vacates their office, the remaining Board members,  within ninety (90) calendar days of the vacancy, shall fill such vacancy until the expiration of that seat’s outstanding term when a successor shall  be elected.member(s) of the Board shall fill the vacancies by appointment  for the remainder of the term(s). If three (3) or more vacancies exist at the same time, a quorum, as defined herein, shall not be required to appoint replacement Board members.

Three (3) members of the Board shall constitute a quorum for the purposes of conducting business, exercising powers and all other purposes. A Board member shall be counted toward the quorum if physically present at the meeting, regardless of whether such Board member is prohibited from, or abstains from, participating in discussion or voting on a particular item.

Action taken by the Board shall be upon a majority vote of the members present, unless otherwise provided in the Rules or required by law. Subject to Rule 1.3(10), a Board member participating in the Board meeting by teleconference or videoconference shall be entitled to vote and take all other action as though physically present.

Unless otherwise provided for by an act of the Board, any one Board member may attend a mediation session on behalf of the Board. Any agreement resulting from such mediation session must be approved pursuant to subsection (1)(c) of this Rule.

Officers. At the first Board meeting held after each election where the newly elected members take office, the Board shall select a Chairperson, Vice-Chairperson, Secretary, Assistant Secretary, and Treasurer.

The Chairperson must be a member of the Board. If the Chairperson resigns from that office or ceases to be a member of the Board, the Board shall select a Chairperson. The Chairperson serves at the pleasure of the Board. The Chairperson shall be authorized to execute resolutions and contracts on the District’s behalf. The Chairperson shall convene and conduct all meetings of the Board. In the event the Chairperson is unable to attend a meeting, the Vice-Chairperson shall convene and conduct the meeting. The Chairperson or Vice-Chairperson may delegate the responsibility of conducting the meeting to the District’s manager (“District Manager”) or District Counsel, in whole or in part.

The Vice-Chairperson shall be a member of the Board and shall have such duties and responsibilities as specifically designated by the Board from time to time. The Vice-Chairperson has the authority to execute resolutions and contracts on the District’s behalf in the absence of the Chairperson. If the Vice-Chairperson resigns from office or ceases to be a member of the Board, the Board shall select a Vice-Chairperson. The Vice-Chairperson serves at the pleasure of the Board.

The Secretary of the Board serves at the pleasure of the Board and need not be a member of the Board. The Secretary shall be responsible for maintaining the minutes of Board meetings and may have other duties assigned by the Board from time to time. An employee of the District Manager may serve as Secretary. The Secretary shall be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

The Treasurer need not be a member of the Board but must be a resident of the State of Florida. The Treasurer shall perform duties described in Chapter 2004-456(4)(5) and 10(9), Laws of Florida, as amended, as well as those assigned by the Board from time to time. The Treasurer shall serve at the pleasure of the Board. The Treasurer shall either be bonded by a reputable and qualified bonding company in at least the amount of one million dollars ($1,000,000), or have in place a fidelity bond, employee theft insurance policy, or a comparable product in at least the amount of one million dollars ($1,000,000) that names the District as an additional insured.

In the event that both the Chairperson and Vice-Chairperson are absent from a Board meeting and a quorum is present, the Board may designate one of its members or a member of District staff to convene and conduct the meeting. In such circumstances, any of the Board members present are authorized to execute agreements, resolutions, and other documents

approved by the Board at such meeting. In the event that the Chairperson and Vice-Chairperson are both unavailable to execute a document previously approved by the Board, the Secretary or any Assistant Secretary may execute such document.

The Board may assign additional duties to District officers from time to time, which include, but are not limited to, executing documents on behalf of the District.

The Chairperson, Vice-Chairperson, and any other person authorized by District Resolution may sign checks and warrants for the District, countersigned by the Treasurer or other persons authorized by the Board.

Committees.	The Board may establish committees of the Board, either on a permanent or temporary basis, to perform specifically designated functions in accordance with Chapter 2004-456(3)(2)(aa), Laws of Florida, as amended. Committees may include individuals who are not members of the Board. Such functions may include, but are not limited to, review of bids, proposals, and qualifications, contract negotiations, personnel matters, and budget preparation.

Record Book. The Board shall keep a permanent record book entitled “Record of Proceedings,” in which shall be recorded minutes of all meetings, resolutions, proceedings, certificates, and corporate acts. The Records of Proceedings shall be located at a District office and shall be available for inspection by the public.

Meetings. For each fiscal year, the Board shall establish a schedule of regular meetings, which shall be published in a newspaper of general circulation inwithin the county in which the District is located and filed with the local general-purpose governments within whose boundaries the District is located. All meetings of the Board and Committeescommittees serving an advisory function shall be open to the public in accord with the provisions of Chapter 286, of the Florida Statutes.

Votes Required. No Board member who is present at any meeting of the District  Board at which an official decision, ruling, or other official act is to be taken or adopted may abstain from voting in regard to any such decision, ruling, or act; and a vote shall be recorded or counted for each such Board member present, except  when, with respect to any such member, there is, or appears to be, a possible conflict of interest under the provisions of s. 112.311, s. 112.313, or s. 112.3143 of the Florida Statutes.

Voting Conflict of Interest. The Board shall comply with Section 112.3143 of the Florida Statutes, so as to ensure the proper disclosure of conflicts of interest on matters coming before the Board for a vote. For the purposes of this section, "“voting conflict of interest"” shall be governed by the Florida Constitution, and Chapter 112, of the Florida Statutes, as amended from time to time. Generally, a voting conflict exists when a Board member is called upon to vote on an item

which would inure to the Board member’s special private gain or loss or the Board member knows would inure to the special private gain or loss of a principal by whom the Board member is retained, the parent organization or subsidiary of a corporate principal, a business associate, or a relative including only a father, mother, son, daughter, husband, wife, brother, sister, father-in-law, mother-in-law, son-in-law, and daughter-in-law.

When a Board member knows the member has a conflict of interest on a matter coming before the Board, the member should notify the Board’s Secretary prior to participating in any discussion with the Board on the matter. The member shall publicly announce the conflict of interest at the meeting. This announcement shall appear in the minutes.

If the Board member was elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, the Board member may vote or abstain from voting on the matter at issue. If the Board member was elected by electors residing within the District, the Board member is prohibited from voting on the matter at issue. In the event that the Board member intends to abstain or is prohibited from voting, such Board member shall not participate in the discussion on the item subject to the vote.

The Board’s Secretary shall prepare a Memorandum of Voting Conflict (Form 8B) which shall then be signed by the Board member, filed with the Board’s Secretary, and provided for attachment to the minutes of the meeting within fifteen (15) days of the meeting.

If a Board member inadvertently votes on a matter and later learns he or she has a conflict on the matter, the member shall immediately notify the Board’s Secretary. Within fifteen (15) days of the notification, the member shall file the appropriate Memorandum of Voting Conflict, which will be attached to the minutes of the Board meeting during which the vote on the matter occurred. The Memorandum of Voting Conflict shall immediately be provided to other Board members and shall be read publicly at the next meeting held subsequent to the filing of the Memorandum of Voting Conflict. The Board member’s vote is unaffected by this filing.

It is not a conflict of interest for a Board member, the District Manager, or an employee of the District to be a stockholder, officer or employee of a landowner or of an entity affiliated with a landowner.

In the event that a Board member elected at a landowner’s election or appointed to fill a vacancy of a seat last filled at a landowner’s election, has a continuing conflict of interest, such Board member is permitted to file a Memorandum of Voting Conflict at any time in which it shall state

the nature of the continuing conflict. Only one such continuing Memorandum of Voting Conflict shall be required to be filed for each term the Board member is in office.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended
Law Implemented: Ch. 2004-456(3)(2)(aa), (4) and 10(9), Laws of Florida, as amended; § 112.3143, Fla. Stat.

Rule 1.2	District Offices; Public Information and Inspection of Records; Policies; Service Contract Requirements; Financial Disclosure Coordination.

District Offices. Unless otherwise designated by the Board, the official District office shall be the District Manager’s office identified by the District Manager. If the District Manager’s office is not located within the county in which the District is located, the Board shall designate a local records office within such county which shall at a minimum contain, but not be limited to, the following documents:

Agenda packages for prior 24 months and next meeting;

Official minutes of meetings, including adopted resolutions of the Board;
Names and addresses of current Board members and District Manager, unless such addresses are protected from disclosure by law;
Adopted plans of improvements and/or engineer’s reports;
Adopted assessment methodologies/reports;
Limited Offering Memorandum for each financing undertaken by the District;
Proceedings, certificates, bonds given by all employees, and any and all corporate acts;

District policies and rules;

Fiscal year end audits; and

Adopted budget for the current fiscal year.

The District Manager shall ensure that each District records office contains the documents required by Florida law.

Public Records. District public records include all documents, papers, letters, maps, books, tapes, photographs, films, sound recordings, data processing software, or other material, regardless of the physical form, characteristics, or means of transmission, made or received in connection with the transaction of official business of the District. All District public records not otherwise restricted by law may be copied or inspected at the District Manager’s office during regular business hours. Certain District records can also be inspected and copied at the District’s local records office during regular business hours. All written public records requests shall be directed to the Secretary who by these rules is appointed as the District’s records custodian. Regardless of the form of the request, any Board member or staff member who receives a public records

request shall immediately forward or communicate such request to the Secretary for coordination of a prompt response. The Secretary, after consulting with District Counsel as to the applicability of any exceptions under the public records laws, shall be responsible for responding to the public records request. At no time can the District be required to create records or summaries of records, or prepare opinions regarding District policies, in response to a public records request.

Service Contracts. Any contract for services, regardless of cost, shall include provisions required by law that require the contractor to comply with public records laws. The District Manager shall be responsible for initially enforcing all contract provisions related to a contractor’s duty to comply with public records laws.

Fees; Copies. Copies of public records shall be made available to the requesting person at a charge of $0.15 per page for one-sided copies and $0.20 per page for two-sided copies if not more than 8 ½ by 14 inches. For copies of public records in excess of the sizes listed in this section and for outside duplication services, the charge shall be equal to the actual cost of reproduction. Certified copies of public records shall be made available at a charge of one dollar ($1.00) per page. If the nature or volume of records requested requires extensive use of information technology resources or extensive clerical or supervisory assistance, the District may charge, in addition to the duplication charge, a special service charge that is based on the cost the District incurs to produce the records requested. This charge may include, but is not limited to, the cost of information technology resource, employee labor, and fees charged to the District by consultants employed in fulfilling the request. In cases where the special service charge is based in whole or in part on the costs incurred by the District due to employee labor, consultant fees, or other forms of labor, those portions of the charge shall be calculated based on the lowest labor cost of the individual(s) who is/are qualified to perform the labor, taking into account the nature andor volume of the public records to be inspected or copied. The charge may include the labor costs of supervisory and/or clerical staff whose assistance is required to complete the records request, in accordance with Florida law. For purposes of this Rule, the word “extensive” shall mean that it will take more than 15 minutes to locate, review for confidential information, copy and re-file the requested material. In cases where extensive personnel time is determined by the District to be necessary to safeguard original records being inspected, the special service charge provided for in this section shall apply. If the total fees, including but not limited to special service charges, are anticipated to exceed twenty-five dollars ($25.00), then, prior to commencing work on the request, the District will inform the person making the public records request of the estimated cost, with the understanding that the final cost may vary from that estimate. If the person making the public records request decides to proceed with the request, payment of the estimated cost is required in advance. Should the person fail to pay the estimate, the District is under no duty to produce the requested records. After the request has been fulfilled, additional payments or credits may be due. The District is under no duty to produce records in response

to future records requests if the person making the request owes the District for past unpaid duplication charges, special service charges, or other required payments or credits.

Records Retention. The Secretary of the District shall be responsible for retaining the District’s records in accordance with applicable Florida law.

Policies. The Board may adopt policies related to the conduct of its business and the provision of services either by resolution or motion.

Financial Disclosure Coordination. Unless specifically designated by Board resolution otherwise, the Secretary shall serve as the Financial Disclosure Coordinator (“Coordinator”) for the District as required by the Florida Commission on Ethics (“Commission”). The Coordinator shall create, maintain and update a list of the names, e-mail addresses, physical addresses, and names of the agency of, and the office or position held by, all Supervisors and other persons required by Florida law to file a statement of financial interest due to his or her affiliation with the District (“Reporting Individual”). The Coordinator shall provide this list to the Commission by February 1 of each year, which list shall be current as of December 31 of the prior year. Each Supervisor and Reporting Individual shall promptly notify the Coordinator in writing if there are any changes to such person’s name, e-mail address, or physical address. Each Supervisor and Reporting Individual shall promptly notify the Commission in the manner prescribed by the Commission if there are any changes to such person’s e-mail address.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended
Law Implemented: §§ 112.311446112.31446(3), 112.3145(8)(a)1., 119.07, 119.0701, Fla. Stat.

Rule 1.3	Public Meetings, Hearings, and Workshops.

Notice. Except in emergencies, or as otherwise authorized or required by statute or these Rules, at least seven (7) days’, but nonot more than thirty (30) days’ public notice shall be given of any public meeting, hearing or workshop of the Board. Public notice shall be given by publication in a newspaper of general circulation within the county in which the District andis located. A newspaper is deemed to be a newspaper of “general circulation” in the county in which the District is located. “General circulation” means a publication that is printed and  published at least once a week for the preceding year, offering at least 25% of its  words in the English language, qualifies as a periodicals material for postal  purposes in the county in which the District is located, is for sale to the public  generally, is available to the public generally for the publication of official or  other notices, and is customarily containing information of a public character or  of interest or of value to the residents or owners of property in the county where  published, or of interest or of value to the general public if such newspaper has  been in existence for two (2) years at the time of publication of the applicable notice (unless no newspaper within the county has been published for such length) and satisfies the criteria of section 50.011(1) of the Florida Statutes, or if such  newspaper is a direct successor of a newspaper which has been so published, as  such provisions may be amended from time to time by law. The annual meeting notice required to be published by Section 189.015 of the Florida Statutes, shall be published in a newspaper not of limited subject matter, which is published at  least five days a week, unless the only newspaper in the county is published less  than five days a weekas provide in Chapter 50 of the Florida Statutes, and such  notice published consistent therewith shall satisfy the requirement to give at least seven (7) days’ public notice as required herein.	Each Notice shall state, as applicable:

The date, time and place of the meeting, hearing or workshop;

A brief description of the nature, subjects, and purposes of the meeting, hearing, or workshop;

The District office address for the submission of requests for copies of the agenda, as well as a contact name and telephone number for verbal requests for copies of the agenda; and

The following or substantially similar language: “Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting/hearing/workshop is asked to advise the District Office at least forty-eight (48) hours before the meeting/hearing/workshop by contacting the District Manager at (561941) 630-4922244-2805. If you are hearing or speech impaired, please contact the Florida Relay Service at 1 (800) 955-8770 or 1 (800) 955-8771, who can aid you in contacting the District Office.”

The following or substantially similar language: “A person who decides to appeal any decision made at the meeting/hearing/workshop with respect to any matter considered at the meeting/hearing/workshop is advised that 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.”

The following or substantially similar language: “The meeting [or hearing or workshop] may be continued in progress without additional notice to a time, date, and location stated on the record.”

The date, time, and place of each meeting, hearing, or workshop of the Board  shall additionally be posted on the District’s website at least seven (7) days prior to such meeting, hearing, or workshop.
Mistake. In the event that a meeting is held under the incorrect assumption that notice required by law and these Rules has been given, the Board at its next properly noticed meeting shall cure such defect by considering the agenda items from the prior meeting individually and anew.

Agenda. The District Manager, under the guidance of District Counsel and the Chairperson	or	Vice-Chairperson,	shall	prepare	an	agenda	of	the meeting/hearing/workshop. The agenda and any meeting materials available in an electronic format, excluding any i) confidential and anyii) confidential and exempt information, shall be available to the public at least seven (7) days before the meeting/hearing/workshop, except in an emergency. Meeting materials shall be defined as, and limited to, the agenda, meeting minutes, resolutions, and agreements of the District that District staff deems necessary for Board approval. Inclusion of additional materials for Board consideration other than those defined herein as “meeting materials” shall not convert such materials into “meeting materials.” For good cause, the agenda may be changed after it is first made available for distribution, and additional materials may be added or provided under separate cover to at the meeting. The requirement of good cause shall be liberally construed to allow the District to efficiently conduct business and to avoid the expenses associated with special meetings.

The District may, but is not required to, use the following format in preparing its agenda for its regular meetings:

Call to order Roll call
Public commentcomments Organizational matters Review of minutes

Specific items of old business Specific items of new business Staff reports
District Counsel
District Engineer
District Manager
Financial Report
Approval of Expenditures Supervisor’s requests and comments Public comment
Adjournment

Minutes. The Secretary shall be responsible for preparing and keeping the minutes of each meeting of the Board. Minutes shall be corrected and approved by the Board at a subsequent meeting. The Secretary may work with other staff members in preparing draft minutes for the Board’s consideration.
Special Requests.	Persons wishing to receive, by mail, notices or agendas of meetings, may so advise the District Manager or Secretary at the District Office. Such persons shall furnish a mailing address in writing and shall be required to pre-pay the cost of the copying and postage.

Emergency Meetings. The Chairperson, or Vice-Chairperson if the Chairperson is unavailable, upon consultation with the District Manager and District Counsel, if available, may convene an emergency meeting of the Board without first having complied with sections (1) and (3) of this Rule, to act on emergency matters that may affect the public health, safety, or welfare. Whenever possible, the District Manager shall make reasonable efforts to provide public notice and notify all Board members of an emergency meeting twenty-four (24) hours in advance. Reasonable efforts may include telephone notification. Notice of the emergency meeting must be provided both before and after the meeting on the District’s website, if it has one. Whenever an emergency meeting is called, the District Manager shall be responsible for notifying at least one newspaper of general circulation within the county in which the District is located. After an emergency meeting, the Board shall publish in a newspaper of general circulation within the county in which the District, is located, the time, date and place of the emergency meeting, the reasons why an emergency meeting was necessary, and a description of the action taken. Actions taken at an emergency meeting may be ratified by the Board at a regularly noticed meeting subsequently held.

Public Comment. The Board shall set aside a reasonable amount of time at each meeting for public comment and members of the public shall be permitted to provide comment on any proposition before the Board.	The portion of the meeting generally reserved for public comment shall be identified in the agenda. Policies governing public comment may be adopted by the Board in accordance with Florida law.

Budget Hearing. Notice of hearing on the annual budget(s) shall be in accord with Chapter 2004-456(16), Laws of Florida, as amended, and Section 189.016, of the Florida Statutes. Once adopted,  the annual budget(s) may be amended from time to time by action of the Board or as otherwise provided in the resolution approving the annual budget(s). Approval of invoices by the Board in excess of the funds allocated to a particular budgeted line item shall serve to amend the budgeted line item.

Public Hearings. Notice of required public hearings shall contain the information required by applicable Florida law and by these Rules applicable to meeting notices and shall be mailed and published as required by Florida law. The District Manager shall ensure that all such notices, whether mailed or published, contain the information required by Florida law and these Rules and are mailed and published as required by Florida law. Public hearings may be held during Board meetings when the agenda includes such public hearing.

Participation by Teleconference/Videoconference. District staff may participate in Board meetings by teleconference or videoconference. Board members may also participate in Board meetings by teleconference or videoconference if in the good judgment of the Board extraordinary circumstances exist; provided however, at least three Board members must be physically present at the meeting location to establish a quorum. Such extraordinary circumstances shall be presumed when a Board member participates by teleconference or videoconference, unless a majority of the Board members physically present determines that extraordinary circumstances do not exist.

Board Authorization. The District has not adopted Robert’s Rules of Order. For each agenda item, there shall be discussion permitted among the Board members during the meeting. Unless such procedure is waived by the Board, approval or disapproval of resolutions and other proposed Board actions shall be in the form of a motion by one Board member, a second by another Board member, and an affirmative vote by the majority of the Board members present. Any Board member, including the Chairperson, can make or second a motion.

Continuances. Any meeting or public hearing of the Board may be continued without re-notice or re-advertising provided that:

The Board identifies on the record at the original meeting a reasonable need for a continuance;

The continuance is to a specified date, time, and location publicly announced at the original meeting; and

The public notice for the original meeting states that the meeting may be continued to a date and time and states that the date, time, and location of

any continuance shall be publicly announced at the original meeting and posted at the District Office immediately following the original meeting.

Attorney-Client Sessions. An Attorney-Client Session is permitted when the District’s attorneys deem it necessary to meet in private with the Board to discuss pending litigation to which the District is a party before a court or administrative agency or as may be authorized by law. The District’s attorney must request such session at a public meeting. Prior to holding the Attorney-Client Session, the District must give reasonable public notice of the time and date of the session and the names of the persons anticipated to attend the session. The session must commence at an open meeting in which the Chairperson or Vice-Chairperson announces the commencement of the session, the estimated length of the session, and the names of the persons who will be attending the session. The discussion during the session is confined to settlement negotiations or strategy related to litigation expenses or as may be authorized by law. Only the Board, the District’s attorneys (including outside counsel), the District Manager, and the court reporter may attend an Attorney-Client Session. During the session, no votes may be taken and no final decisions concerning settlement can be made. Upon the conclusion of the session, the public meeting is reopened, and the Chairperson or Vice-Chairperson must announce that the session has concluded. The session must be transcribed by a court-reporter and the transcript of the session filed with the District Secretary within a reasonable time after the session. The transcript shall not be available for public inspection until after the conclusion of the litigation.

Security and Firesafety Board Discussions. Portions of a meeting which relate to or would reveal a security or firesafety system plan or portion thereof made confidential and exempt by section 119.071(3)(a), Florida Statutes, are exempt from the public meeting requirements and other requirements of section 286.011, Florida Statutes, and section 24(b), Article 1 of the State Constitution. Should the Board wish to discuss such matters, members of the public shall be required to leave the meeting room during such discussion. Any records of the Board’s discussion of such matters, including recordings or minutes, shall be maintained as confidential and exempt records in accordance with Florida law.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended
Law Implemented: Ch. 2004-456(15) and (16), Laws of Florida, as amended; §§ 189.015, 189.016, 189.069(2)(a)16, 286.0105, 286.011, 286.0113, 286.0114, Fla. Stat.

Rule 1.4	Internal Controls to Prevent Fraud, Waste and Abuse

 	(1)	Internal Controls.	The District shall establish and maintain internal controls designed to:

	(a) (a)	Prevent and detect “fraud,” “waste” and “abuse” as those terms are defined in section 11.45(1),	
	(b)	Florida Statutes; and	
(b) 	(c)	Promote and encourage compliance with applicable laws, rules contracts, grant agreements, and best practices; and	
(c) 	(d)	Support economical and efficient operations; and	
(d) 	(e)	Ensure reliability of financial records and reports; and	
(e) 	(f)	Safeguard assets.	

 	(2)	Adoption.	The internal controls to prevent fraud, waste and abuse shall be adopted and amended by the District in the same manner as District policies.

Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended Law Implemented: § 218.33(3), Fla. Stat.

Rule 2.0	Rulemaking Proceedings.

Commencement of Proceedings. Proceedings held for adoption, amendment, or repeal of a District rule shall be conducted according to these Rules, in accordance with the requirements of Chapter 2004-456, Laws of Florida, as  amended. Notwithstanding the foregoing, and for the avoidance of doubt, the District is not required by Chapter 2004-456, Laws of Florida, to comply with the rulemaking requirements of Ch. 120 of the Florida Statutes. Rulemaking proceedings shall be deemed to have been initiated upon publication of noticea Notice of Rule Development by the District as required by Section 2 of this Rule. A “rule” is a District statement of general applicability that implements, interprets, or prescribes law or policy, or describes the procedure or practice requirements of the District (“Rule”). Nothing herein shall be construed as requiring the District to consider or adopt rules unless required by Chapter 2004-456, Laws of Florida, as amended. Policies adopted by the District which  do not consist of rates, fees, rentals or other monetary charges may be, but are not required to be, implemented through rulemaking proceedings.

Requirements of a Rule. All District rules as drafted shall:

Contain only one subject;

Include readable language, meaning it avoids i) the use of obscure words and unnecessarily long or complicated constructions, and ii) the use of unnecessary technical or specialized language that is understood only by members of particular trades or professions;

Be indefinite such that the rule does not include a provision whereby the rule, or a portion thereof, automatically expires or is repealed on a specific date or at the end of a specified period, unless otherwise expressly authorized by law; and

Notice of Rule Development.

Except when the intended action is the repeal of a Rulerule, the District shall provide notice of the development of a proposed rule by publication  of a (“Notice of Rule Development in a newspaper of general circulation  in the District before providing notice of a proposed rule as required by section (3) of this Rule. Consequently, the Notice of Rule Development shall be published at least twenty-nine (29) days prior to the public hearing on the proposed Rule. The Notice of Rule Development shall indicate the subject area to be addressed by rule development, provide a ”) setting forth the following:

the subject area to be addressed by rule development;

A short, plain explanation of the purpose and effect of the proposed rule, cite the specific legal authority for the proposed  rule;

The grant of rulemaking authority for the proposed rule;

The law being implemented;

The proposed rule number; and

, and include (vi)  If available, either the preliminary text of the proposed rule and any incorporated documents, or a statement of how a person may promptly obtain, without cost, a copy of any preliminary draft, if available of such rule or documents.

All rules as drafted shall be consistent with Sections 120.54(1)(g) and  120.54(2)(b) of the Florida Statutes. The Notice of Rule Development shall be published in a newspaper of general circulation within the county in which the District is located at least seven (7) days prior to the Notice of Rulemaking required by Section 4 of this Rule, and at least thirty-five (35) days prior to the intended action.

Notice of Proceedings and Proposed RulesRulemaking.

Prior to the adoption, amendment, or repeal of any rule other than an emergency rule, the District shall giveprovide notice of its intended action, (the “Notice of Rulemaking”) setting forth a short, plain explanation of  the purpose and effect of the proposed action, a reference to the specific  rulemaking authority pursuant to which the rule is adopted, and a  reference to the section or subsection of the Florida Statutes being implemented, interpreted, or made specific. The notice shall include a the following:

A short, plain explanation of the purpose and effect of the proposed rule;

The proposed rule number;

A summary of the proposed rule or amendment;

The grant of rulemaking authority for the proposed rule;

The law being implemented or interpreted;

The name, e-mail address, and telephone number of the agency employee who may be contacted regarding the intended action;

A concise summary of the District’s statement of the estimated regulatory costs (“SERC”), if one has been prepared, based on the  factors set forth in Section 120.541(2) of the Florida Statutes, and a  that describes the regulatory impact of the rule in readable language;

The District’s website where the statement of SERC can be viewed, in its entirety, if one has been prepared;

A statement that any person who wishes to provide the District with a lower cost regulatory alternative as provided by Section  120.541(1), must do so in writing within twenty-one (21) days after publication of the notice. The notice shall additionally include a statement that any affected person may request a public  hearing by submitting a written request within twenty-one (21)  days after the date of publication of the notice. Except when  intended action is the repeal of a rule, the notice shall include a ;

The date, time, and location of the public hearing on the proposed rule;

The name, address, and telephone number of the District contact  person who can provide information about the public hearing; and

A reference to both the date on which and the place where the Notice of Rule Development required by section (2)Section 3 of this Rule appeared, except when the intended action is the repeal  of a rule.

The noticeNotice of Rulemaking shall be published in a newspaper of general circulation inwithin the District and each county in which the District is located not less thanat least seven (7) days after the Notice of Rule Development required by Section 3 of this Rule, and at least twenty-eight (28) days prior to the intended action. The proposed rule  shall be available for inspection and copying by the public at the time If  the Notice of Rulemaking is not published within one-hundred eighty

(180) days of the publication of notice.the Notice of Rule Development, then the District’s Board shall approve a concise statement at least seven
(7) days prior to the conclusion of the one-hundred eighty (180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.

 (c) The noticeNotice of Rulemaking shall be mailed or delivered electronically to all persons named in the proposed rule and to all persons who, at least fourteen (14) days prior to such mailingbefore publication of the notice, have made requests of the District for advance notice of its rulemaking proceedings. Any person may file a written request with the District Manager to receive notice by mail of Districtof the District’s rulemaking proceedings to adopt, amend, or repeal a rule. Such persons must furnish a mailing address or e-mail address, and may be required to pay the cost of copying and mailing as applicable.

As of the date of publication of the Notice of Rulemaking, the Board shall  make available for public inspection and shall provide, upon request and  payment of the cost of copies, the proposed rule, including all material  proposed to be incorporated by reference.
Modification of Rules. 

Technical Changes.

Prior to rule adoption, the District shall publish a notice of correction (“Notice of Correction”) if any of the information that  is required to be included in the Notice of Rulemaking, including technical changes that correct citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, is omitted or is incorrect. A Notice of Correction cannot be used to make substantive changes to the rule text. The Notice of Correction shall be published in a newspaper of general circulation within the county in which the District is located at least seven (7) days prior to the intended action.

After rule adoption, a technical change to a rule may be approved at any time by the District. Promptly thereafter, a Notice of Correction shall be published by the District in the manner set  forth in Section 5(a)(i) of this Rule.

Substantive Changes.

Prior to rule adoption, the District shall publish a notice of change (“Notice of Change”) if there is any substantive change, other than a technical change that corrects citations or grammatical, typographical or similar errors that do not otherwise affect the substance of the rule, to a proposed rule, including any material  incorporated by reference, or to a SERC. The Notice of Change must address a summary of the change and shall be published in a newspaper of general circulation within the county in which the District is located at least twenty-one (21) days prior to the intended action. The Notice of Change shall also be sent to those

persons set forth in Section 4(C) of this Rule that have made requests of the District for advance notice of its rulemaking proceedings. Any substantive change must be either be:

Supported by the record of the public hearing held on the proposed rule;

In response to written materials submitted to the District; or

In response to an objection with the proposed rule by the District Board.

After rule adoption, a substantive change to a rule shall be effectuated by initiating rulemaking as set forth in this Rule.
Withdrawal of Proposed Rules. 
Prior to the adoption of a rule, the District may elect to withdraw the proposed rule in whole or in part. After a rule has become effective, the District may only amend or repeal the rule through initiating the rulemaking procedures set forth in this Rule.

Prior to the adoption of a rule, the District shall withdraw the proposed rule if the District has either failed to adopt such rule within one-hundred eighty (180) days of the publication of the Notice of Rule Development required by Section 3 of this Rule or to approve a concise statement at  least seven (7) days prior to the conclusion of the one-hundred eighty
(180) day timeframe identifying the reason for the delay, which may be supplemented quarterly until the District has adopted the proposed rule.

In the event of a withdrawal of a proposed rule, the District shall publish a notice (“Notice of Rule Withdrawal”) in a newspaper of general  circulation within the county in which the District is located, and shall  provide notice to those persons set forth in Section 4(c) of this Rule that  have made requests of the District for advance notice of its rulemaking proceedings. 

Within fifteen (15) days after the end of each calendar quarter, the District shall compile and post on its website a list of each failure to publish a Notice of Rulemaking within the timeframe prescribed by Section 4(b) of this Rule, which list shall include the information set forth in Section 120.54(3)(d)(7) of the Florida Statutes. The District is only required to provide such posting in any calendar quarter(s) in which there is an actual failure to timely publish a Notice of Rulemaking, if any.

Rule Development Workshops.

Whenever requested in writing by any affected person, the District must either conduct a rule development workshop prior to proposing rules for adoption orfor the purposes of rule development or information gathering for the preparation of the SERC, unless the Chairperson must explain  inexplains in writing why a workshop is unnecessary. The District may initiate a rule development workshop, but is not required to do so.

If a workshop is held, the District must ensure that the person(s) responsible for preparing the rule and the SERC, if applicable, are available to explain the District’s proposed rule and to respond to questions or comments regarding the rule being developed. 

The notice of any workshop shall be published in a newspaper of general  circulation within the county in which the District is located at least  fourteen (14) days prior to the workshop setting forth the following:
The place, date, and time of the workshop;
The subject area that will be addressed; and
The District Manager’s contact information.
Petitions to Initiate Rulemaking. 

(5a) Petitions to Initiate Rulemaking. All Petitions to Initiate Rulemaking proceedingsProceedings must contain the name, address, and telephone number of the petitioner, the specific action requested, the specific reason for adoption, amendment, or repeal, the date submitted, the text of the proposed rule, and the facts showing that the petitioner is regulated by the District or has a substantial interest in the rulemaking. Not later than sixty
(60) calendar District staff shall forward a copy of the petition to the District’s Board within seven (7) days of its receipt. 

If the petition is directed to an adopted rule, within thirty (30) days following the date of filing a petition, the BoardDistrict shall either i) initiate rulemaking proceedings or, ii) otherwise comply with the requested action, or iii) deny the petition with a written statement of its reasons for the denial.

If the petition is directed to an existing policy that the District has not  formally adopted as a rule, the District may, in its discretion, notice and  hold a public hearing on the petition to consider the comments of the  public directed to the policy, its scope and application, andunadopted rule, within thirty (30) days following the date of filing a petition, the District  shall either i) initiate rulemaking, or ii) set a public hearing to consider

whether the public interest is served adequately by the application of the policyproposed rule on a case-by-case basis, as contrasted with its formal adoption as a rule. However, this section shall not be construed as  requiring the District to adopt a rule to replace a policy.

(6) Rulemaking Materials. After the publication of the notice referenced in section (3) of  this Rule, the Board shall make available for public inspection and shall provide,  upon request and payment of the cost of copies, the following materials:
If the District elects to hold a public hearing, notice of the public hearing (“Notice of Rulemaking Petition Public Hearing”) shall  be published in a newspaper of general circulation within the county in which the District is located. The public hearing shall be held by the District within thirty (30) days after publication of the Notice of Rulemaking Petition Public Hearing.

The text of the proposed rule, or any amendment or repeal of any existing rules;
Not later than thirty (30) days following the date of the public hearing held pursuant to Section 8(c)(i) of this Rule, the District  shall either i) initiate rulemaking proceedings, ii) otherwise comply with the requested action, or iii) deny the petition with a written statement of its reasons for the denial. 
 A detailed written statement of the facts and circumstances justifying the  proposed rule;
If the District decides to initiate rulemaking it shall proceed with the rulemaking process as set forth in this Rule.

A copy of the statement of estimated regulatory costs if required by Section 120.541 of the Florida Statutes; and
2.  If the District decides to not initiate rulemaking or otherwise comply with the requested action, the District  shall publish a statement of its reasons for not initiating rulemaking or otherwise complying with the requested action and of any changes it will make in the scope or application of the unadopted rule (the “Notice of Denial of  Rulemaking Petition”). The Notice of Denial of Rulemaking Petition shall be published in a newspaper of general circulation within the county in which the District  is located.

Nothing in this Rule shall be construed as requiring the District to adopt, amend, or repeal a rule as initiated by petition.

(d9)	The published noticePublic Hearing.

(7a) Hearing. The District may, or, upon the written request of any affected person received within twenty-one (21) days after the date of publication of the notice described in section (3) of this RuleNotice of Rulemaking, shall, provide a public hearing for the presentation of evidence, argument, and oral statements, within the reasonable conditions and limitations imposed by the District to avoid duplication, irrelevant comments, unnecessary delay, or disruption of the proceedings. The District shall  publish notice of the public hearing in a newspaper of general circulation  within the District either in the text of the notice described in section (3)  of this Rule or in a separate publication at least seven (7) days before the  scheduled public hearing. The notice shall specify the date, time, and  location of the public hearing, and the name, address, and telephone  number of the District contact person who can provide information about  the public hearing.When a public hearing is held, the District shall ensure that staff is available to explain the proposed rule and to respond to questions or comments regarding the proposed rule. Written statements may be submitted by any person prior to or at the public hearing. All timely submitted written statements shall be considered by the District and made part of the rulemaking record.

The District shall publish notice of the public hearing (“Notice of Public Hearing”) in a newspaper of general circulation within the county in which the District is located, either in the text of the Notice of Rulemaking or in a separate publication at least seven (7) days before the scheduled public hearing. The Notice of Public Hearing shall include the following information:

The date, time, and location of the public hearing; and

The name, address, and telephone number of the District contact  person who can provide information about the public hearing.

Emergency Rule Adoption. 

(8a) Emergency Rule Adoption. The Board may adopt an emergency rule if it finds that immediate danger to the public health, safety, or welfare exists which requires immediate action. Prior to the adoption of an emergency rule, or if the Legislature authorizes the District Manager shall make  reasonable efforts to notify a newspaper of general circulation in the  District. Notice ofto adopt emergency rules shall be published as soon as  possible in a newspaper of general circulation in the District. The District may use any procedure which is fair under the circumstances in the adoption of an emergency rule as long as it protects the public interest as determined by the District and otherwise complies with these provisions.

At the time or prior to the adoption of an emergency rule, the District shall post on its website a notice regarding its adoption of the emergency rule (the “Notice of Emergency Rule”) which includes the specific facts and  reasons for finding an immediate danger to the public health, safety, or welfare and its reasons for concluding that procedure used is fair under the circumstances. The Notice of Emergency Rule shall thereafter be promptly published in a newspaper of general circulation within the county in which the District is located, and shall include the following information:

The full text of the rule(s); and

The District’s findings of immediate danger, necessity, and  procedural fairness or a citation to the grant of emergency rulemaking authority.
An emergency rule shall be effective immediately upon adoption by the District, or on a date less than twenty (20) days thereafter if specified in the emergency rule if the District finds that a later effective date is necessary because of immediate danger to the public health, safety, or welfare. An emergency rule may not be effective for a period of more than ninety (90) days after adoption and may not be renewable, unless the District has initiated rulemaking to adopt rules addressing the subject of the emergency rule and either i) a challenge to the proposed rules has been filed and remains pending or ii) the proposed rules are awaiting ratification by the Legislature, if applicable. Nothing in this paragraph  prohibits the District from adopting a rule identical to the emergency rule through the non-emergency rulemaking procedures set forth in this Rule.

If an emergency rule is being renewed in accordance with Section 10(d) of this Rule, notice of the renewal of the emergency rule (the “Notice of Renewal of Emergency Rule”) shall be published before the expiration of the existing emergency rule. The Notice of Renewal of Emergency Rule shall be published in a newspaper of general circulation within the county in which the District is located and shall include the specific facts and reasons for such  renewal.

For emergency rules with an effective period of longer than ninety
(90) days which are intended to replace an existing rule, the Rulemaking Record for the existing rule, as required by Section 12 of this Rule, shall specifically identify the emergency rule that is intended to supersede the existing rule as well as the date that the emergency rule was adopted by the District.

The District may supersede an emergency rule in effect through the adoption of another emergency rule before the superseded rule expires.  The District shall post on its website and publish a Notice of Emergency Rule, in accordance with Section 10(b) of this Rule, identifying the reason for adopting the superseding rule. The superseding rule shall not be in effect longer than the duration of the effective period of the superseded rule.

The District may make technical changes to an emergency rule within the first seven (7) days after the rule is adopted, and such changes shall be published in a Notice of Correction as set forth in Section 5(a) of this Rule.

The District may repeal an emergency rule before it expires by publishing a notice (“Notice of Repeal of Emergency Rule”) in a newspaper of general circulation within the county in which the District is located. The Notice of Repeal of Emergency Rule shall include the following information:
The full text of the emergency rule and a summary thereof;

The rule number; and

A short and plain explanation as to why the conditions specified in the Notice of Emergency Rule no longer require the emergency rule.

(911) Negotiated Rulemaking. The District may use negotiated rulemaking in developing and adopting rules pursuant to the procedures set forth in Section 120.54(2)(d) of the Florida Statutes, except that any notices requiredreferenced under Section 120.54(2)(d) of the Florida Statutes, may be published in a newspaper of general circulation inwithin the county in which the District is located.

(1012) Rulemaking Record. In all rulemaking proceedings, the District shall compile and maintain a rulemaking record. The record (“Rulemaking Record”) which shall be on file with the District at least twenty-one (21) days prior to the proposed adoption date of the rule. The Rulemaking Record shall include, ifas applicable:

The textsA copy of the proposed rule and the adopted rule;

Any material incorporated by reference in the rule;

(bc)	All notices given for aA detailed written statement of the facts and  circumstances justifying the proposed rule;

(cd)	Any statement of estimated regulatory costsSERC for the rule, if one is prepared;

(de)	A written summary of hearings, if any, onstatement of the extent to which the proposed rule relates to federal standards on rules on the same subject;

All written comments received by the District and responses to those  written comments; and
The Notice of Rule Development, Notice of Rulemaking, and notice(s) of any workshops held pursuant to Section 7 of this Rule; and

(fg) All notices and findings pertaining toIf an emergency rule is intended to supersede an existing rule, the emergency rule number and the date that  the emergency rule was adopted by the District.
(1113) Petitions to Challenge Existing Rules.
Any person substantially affected by a proposed or existing rule may seek an administrative determination of the invalidity of the rule on the ground that the rule is an invalid exercise of the District’s authority.
A petition alleging the invalidity of a proposed rule shall be filed within twenty-one (21) days after the date of publication of Notice of Rulemaking, within ten (10) days after the final public hearing is held on the proposed rule; within twenty (20) days after the SERC or revised SERC has been prepared and made available; or within twenty (20) days after the date of publication of the Notice of Rule Withdrawal required by Section 6(c) of this Rule.

A petition alleging the invalidity of an existing rule may be filed at any time during which the rule is in effect.
The petition seeking an administrative determination must state with particularity the provisions alleged to be invalid with sufficient explanation of the facts or grounds for the alleged invalidity and facts sufficient to show that the person challenging a proposed or existing rule is substantially affected by it.  A person who is not substantially affected by the proposed rule as initially noticed, but who is substantially affected by the rule as a result of a change, may challenge any provision of the resulting proposed rule.
The petition shall be filed with the District. Within ten (10) days after receiving the petition, or seven (7) days if the challenge relates to an emergency rule, the Chairperson shall, if the petition complies with the requirements of subsection (b) of this section, designate any member of the Board (including the Chairperson), District Manager, District Counsel,

or other person as a hearing officer who shall conduct a hearing within thirty (30) days thereafter, or fourteen (14) days if the challenge relates to an emergency rule, unless the petition is withdrawn or a continuance is granted by agreement of the parties. The failure of the District to follow the applicable rulemaking procedures or requirements in this Rule shall be presumed to be material; however, the District may rebut this presumption by showing that the substantial interests of the petitioner and the fairness of the proceedings have not been impaired.
Within thirty (30) days afterAt the hearing, the hearing officer shall render  a decision and state the reasons therefor in writing. petitioner and the District shall be adverse parties. Other substantially affected persons may join the proceedings as intervenors on appropriate terms which shall not  unduly delay the proceedings.
Hearings held under this section shall be de novo in nature. The For proposed rules, the petitioner has the burden to prove by a preponderance of the evidence that it would be substantially affected by the proposed rule, and the District has the burden to prove by a preponderance of the evidence that the proposed rule is not an invalid exercise of delegated legislative authority as to the objections raised. For existing rules, the petitioner has a burden of proving by a preponderance of the evidence that the existing rule is an invalid exercise of District authority as to the objections raised. The During the hearing, the hearing officer may:
Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.
The petitioner and the District shall be adverse parties. Other substantially affected persons may join the proceedings as intervenors on appropriate  terms which shall not unduly delay the proceedings. 
(f)  Within thirty (30) days after the hearing, or fourteen (14) days of the challenge relate to an emergency rule, the hearing officer shall render a decision and state the reasons therefor in writing. The hearing officer’s  order shall be considered final agency action. The hearing officer may declare all or part of a proposed or existing rule invalid. For a proposed rule, the proposed rule or provision thereof declared invalid shall not be adopted unless the decision of the hearing officer is reversed on appeal. In  the event part of a proposed rule is declared invalid, the District may, in its  sole discretion, withdraw the proposed rule in its entirety. For an existing

rule, the rule or part thereof declared invalid shall become void when the time for filing an appeal expires. In the event that a proposed or existing rule has been declared invalid in whole or part, the District shall promptly publish notice of such occurrence published in a newspaper of general  circulation within the county in which the District is located.
(1214) Variances and Waivers. A “variance” means a decision by the District to grant a modification to all or part of the literal requirements of a rule to a person who is subject to the rule. A “waiver” means a decision by the District not to apply all or part of a rule to a person who is subject to the rule. Variances and waivers from District rules may be granted subject to the following:

Variances and waivers shall be granted when the person subject to the rule demonstrates that the purpose of the underlying statute will be or has been achieved by other means by the person, and when application of the rule would create a substantial hardship or would violate principles of fairness. For purposes of this section, "“substantial hardship"” means a demonstrated economic, technological, legal, or other type of hardship to the person requesting the variance or waiver. For purposes of this section, "“principles of fairness"” are violated when the literal application of a rule affects a particular person in a manner significantly different from the way it affects other similarly situated persons who are subject to the rule.

A person who is subject to regulation by a District Rulerule may file a petition with the District, requesting a variance or waiver from the District’s Rulerule. Each petition shall specify:

The rule from which a variance or waiver is requested;

The type of action requested;

The specific facts that would justify a waiver or variance for the petitioner; and

The reason why the variance or the waiver requested would serve the purposes of the underlying statute.

The District shall review the petition and may request only that information needed to clarify the petition or to answer new questions raised by or directly related to the petition. If the petitioner asserts that any request for additional information is not authorized by law or by Rulerule of the District, the District shall proceed, at the petitioner’s written request, to process the petition.

The Board shall grant or deny a petition for variance or waiver and shall announce such disposition at a publicly held meeting of the Board, within ninety (90) days after receipt of the original petition, the last item of timely

requested additional material, or the petitioner’s written request to finish processing the petition. The District’s statement granting or denying the petition shall contain a statement of the relevant facts and reasons supporting the District'sDistrict’s action. The District shall maintain a record of the type and disposition of each petition filed.

(1315) Rates, Fees, Rentals and Other Charges. All rates, fees, rentals, or other charges shall require a public hearing prior to adoption. Policies adopted by the District  which do not consist of rates, fees, rentals or other charges may be, but are not  required to be, implemented through rulemaking proceedings. 

Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended. Law Implemented: Ch. 2004-456(3)(3)(2)(q), Laws of Florida, as amended

Rule 3.0	Competitive Purchase.

Purpose and Scope. In order to comply with Sections 287.055 and 287.017 of the Florida Statutes, the following provisions shall apply to the purchase of Professional Services, insurance, construction contracts, design-build services, goods, supplies, and materials, Contractual Services, and maintenance services.

Board Authorization. Except in cases of an Emergency Purchase, a competitive purchase governed by these Rules shall only be undertaken after authorization by the Board.

Definitions.
“Competitive Solicitation” means a formal, advertised procurement process, other than an Invitation to Bid, Request for Proposals, or Invitation to Negotiate, approved by the Board to purchase commodities and/or services which affords vendors fair treatment in the competition for award of a District purchase contract.
“Continuing Contract” means a contract for Professional Services entered into in accordance with Section 287.055 of the Florida Statutes, between the District and a firm, whereby the firm provides Professional Services to the District for projects in which the costs do not exceed two million dollars ($2,000,000), for a study activity when the fee for such Professional Services to the District does not exceed two hundred thousand dollars ($200,000), or for work of a specified nature as outlined in the contract with the District, with no time limitation except that the contract must provide a termination clause (for example, a contract for general District engineering services). Firms providing Professional Services under Continuing Contracts shall not be required to bid against one another.

“Contractual Service” means the rendering by a contractor of its time and effort rather than the furnishing of specific commodities. The term applies only to those services rendered by individuals and firms who are independent contractors.	Contractual Services do not include auditing services, Maintenance Services, or Professional Services as defined in Section 287.055(2)(a) of the Florida Statutes, and these Rules. Contractual Services also do not include any contract for the furnishing of labor or materials for the construction, renovation, repair, modification, or demolition of any facility, building, portion of building, utility, park, parking lot, or structure or other improvement to real property entered into pursuant to Chapter 255 of the Florida Statutes, and Rules 3.5 or 3.6.

“Design-Build Contract” means a single contract with a Design-Build Firm for the design and construction of a public construction project.

“Design-Build Firm” means a partnership, corporation or other legal entity that:

Is certified under Section 489.119 of the Florida Statutes, to engage in contracting through a certified or registered general contractor or a certified or registered building contractor as the qualifying agent; or

Is certified under Section 471.023 of the Florida Statutes, to practice or to offer to practice engineering; certified under Section
481.219 of the Florida Statutes, to practice or to offer to practice architecture; or certified under Section 481.319 of the Florida Statutes, to practice or to offer to practice landscape architecture.

“Design Criteria Package” means concise, performance-oriented drawings or specifications for a public construction project. The purpose of the Design Criteria Package is to furnish sufficient information to permit Design-Build Firms to prepare a bid or a response to the District’s Request for Proposals, or to permit the District to enter into a negotiated Design-Build Contract. The Design Criteria Package must specify performance-based criteria for the public construction project, including the legal description of the site, survey information concerning the site, interior space requirements, material quality standards, schematic layouts and conceptual design criteria of the project, cost or budget estimates, design and construction schedules, site development requirements, provisions for utilities, stormwater retention and disposal, and parking requirements applicable to the project. Design Criteria Packages shall require firms to submit information regarding the qualifications, availability, and past work of the firms, including the partners and members thereof.

“Design Criteria Professional” means a firm who holds a current certificate of registration under Chapter 481 of the Florida Statutes, to practice architecture or landscape architecture, or a firm who holds a current certificate as a registered engineer under Chapter 471 of the Florida Statutes, to practice engineering, and who is employed by or under contract to the District to provide professional architect services, landscape architect services, or engineering services in connection with the preparation of the Design Criteria Package.

“Emergency Purchase” means a purchase necessitated by a sudden unexpected turn of events (for example, acts of God, riot, fires, floods, hurricanes, accidents, or any circumstances or cause beyond the control of the Board in the normal conduct of its business), where the Board finds that the delay incident to competitive purchase would be detrimental to the

interests of the District. This includes, but is not limited to, instances where the time to competitively award the project will jeopardize the funding for the project, will materially increase the cost of the project, or will create an undue hardship on the public health, safety, or welfare.

	“Invitation to Bid” is a written solicitation for sealed bids with the title, date, and hour of the public bid opening designated specifically and defining the commodity or service involved. It includes printed instructions prescribing conditions for bidding, qualification, evaluation criteria, and provides for a manual signature of an authorized representative. It may include one or more bid alternates.

“Invitation to Negotiate” means a written solicitation for competitive sealed replies to select one or more vendors with which to commence negotiations for the procurement of commodities or services.
	“Negotiate” means to conduct legitimate, arm’s length discussions and conferences to reach an agreement on a term or price.
“Professional Services” means those services within the scope of the practice of architecture, professional engineering, landscape architecture, or registered surveying and mapping, as defined by the laws of Florida, or those services performed by any architect, professional engineer, landscape architect, or registered surveyor and mapper, in connection with the firm's or individual'sfirm’s or individual’s professional employment or practice.

“Proposal (or Reply or Response) Most Advantageous to the District” means, as determined in the sole discretion of the Board, the proposal, reply, or response that is:

Submitted by a person or firm capable and qualified in all respects to perform fully the contract requirements, who has the integrity and reliability to assure good faith performance;

The most responsive to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation as determined by the Board; and

For a cost to the District deemed by the Board to be reasonable.

“Purchase” means acquisition by sale, rent, lease, lease/purchase, or installment sale. It does not include transfer, sale, or exchange of goods, supplies, or materials between the District and any federal, state, regional or local governmental entity or political subdivision of the State of Florida.

“Request for Proposals” or “RFP” is a written solicitation for sealed proposals with the title, date, and hour of the public opening designated and requiring the manual signature of an authorized representative. It may provide general information, applicable laws and rules, statement of work, functional or general specifications, qualifications, proposal instructions, work detail analysis, and evaluation criteria as necessary.

“Responsive and Responsible Bidder” means an entity or individual that has submitted a bid that conforms in all material respects to the Invitation to Bid and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. “Responsive and Responsible Vendor” means an entity or individual that has submitted a proposal, reply, or response that conforms in all material respects to the Request for Proposals, Invitation to Negotiate, or Competitive Solicitation and has the capability in all respects to fully perform the contract requirements and the integrity and reliability that will assure good faith performance. In determining whether an entity or individual is a Responsive and Responsible Bidder (or Vendor), the District may consider, in addition to factors described in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the following:

The ability and adequacy of the professional personnel employed by the entity/individual;

The past performance of the entity/individual for the District and in other professional employment;

The willingness of the entity/individual to meet time and budget requirements;

The geographic location of the entity’s/individual’s headquarters or office in relation to the project;

The	recent,	current,	and	projected	workloads	of	the entity/individual;

The volume of work previously awarded to the entity/individual;

Whether the cost components of the bid or proposal are appropriately balanced; and

Whether the entity/individual is a certified minority business enterprise.

“Responsive Bid,” “Responsive Proposal,” “Responsive Reply,” and “Responsive Response” all mean a bid, proposal, reply, or response which conforms in all material respects to the specifications and conditions in the Invitation to Bid, Request for Proposals, Invitations to Negotiate, or Competitive Solicitation document and these Rules, and the cost components of which, if any, are appropriately balanced. A bid, proposal, reply or response is not responsive if the person or firm submitting it fails to meet any material requirement relating to the qualifications, financial stability, or licensing of the bidder.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended Law Implemented: §§ 255.20, 287.055, Fla. Stat.

Rule 3.1	Procedure Under the Consultants'’ Competitive Negotiations Act.

Scope. The following procedures are adopted for the selection of firms or individuals to provide Professional Services exceeding the thresholds herein described, for the negotiation of such contracts, and to provide for protest of actions of the Board under this Rule. As used in this Rule, “Project” means that fixed capital outlay study or planning activity when basic construction cost is estimated by the District to exceed the threshold amount provided in Section
287.017 of the Florida Statutes, for CATEGORY FIVE, or for a planning study activity when the fee for Professional Services is estimated by the District to exceed the threshold amount provided in Section 287.017 for CATEGORY TWO, as such categories may be amended or adjusted from time to time.

Qualifying Procedures. In order to be eligible to provide Professional Services to the District, a consultant must, at the time of receipt of the firm’s qualification submittal:
Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the consultant is a corporation; and

Meet any qualification requirements set forth in the District’s Request for Qualifications.

Evidence of compliance with this Rule may be submitted with the qualifications, if requested by the District. In addition, evidence of compliance must be submitted any time requested by the District.

Public Announcement. Except in cases of valid public emergencies as certified by the Board, the District shall announce each occasion when Professional Services are required for a Project or a Continuing Contract by publishing a notice providing a general description of the Project, or the nature of the Continuing Contract, and the method for interested consultants to apply for consideration. The notice shall appear in at least one (1) newspaper of general circulation within the county in which the District is located and in such other places as the District deems appropriate.	The notice must allow at least fourteen (14) days for submittal of qualifications from the date of publication.	The District may maintain lists of consultants interested in receiving such notices.	These consultants are encouraged to submit annually statements of qualifications and performance data. The District shall make reasonable efforts to provide copies of any notices to such consultants, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise

valid procurement process.	The Board has the right to reject any and all qualifications, and such reservation shall be included in the published notice. Consultants not receiving a contract award shall not be entitled to recover from the District any costs of qualification package preparation or submittal.

Competitive Selection.

The Board shall review and evaluate the data submitted in response to the notice described in section (3) of this Rule regarding qualifications and performance ability, as well as any statements of qualifications on file. The Board shall conduct discussions with, and may require public presentation by consultants regarding their qualifications, approach to the Project, and ability to furnish the required services. The Board shall then select and list the consultants, in order of preference, deemed to be the most highly capable and qualified to perform the required Professional Services, after considering these and other appropriate criteria:

The ability and adequacy of the professional personnel employed by each consultant;

Whether a consultant is a certified minority business enterprise;

Each consultant’s past performance;

The willingness of each consultant to meet time and budget requirements;

The	geographic	location	of	each	consultant'sconsultant’s headquarters, office and personnel in relation to the project;

The recent, current, and projected workloads of each consultant; and

The volume of work previously awarded to each consultant by the District.

Nothing in these Rules shall prevent the District from evaluating and eventually selecting a consultant if less than three (3) Responsive qualification packages, including packages indicating a desire not to provide Professional Services on a given Project, are received.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

Notice of the rankings adopted by the Board, including the rejection of some or all qualification packages, shall be provided in writing to all consultants byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service.  The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s ranking decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

Competitive Negotiation.
After the Board has authorized the beginning of competitive negotiations, the District may begin such negotiations with the firm listed as most qualified to perform the required Professional Services at a rate or amount of compensation which the Board determines is fair, competitive, and reasonable.

In negotiating a lump-sum or cost-plus-a-fixed-fee professional contract for more than the threshold amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, the firm receiving the award shall be required to execute a truth-in-negotiation certificate stating that "“wage rates and other factual unit costs supporting the compensation are accurate, complete and current at the time of contracting."” In addition, any professional service contract under which such a certificate is required, shall contain a provision that "“the original contract price and any additions thereto, shall be adjusted to exclude any significant sums by which the Board determines the contract price was increased due to inaccurate, incomplete, or noncurrent wage rates and other factual unit costs."”

Should the District be unable to negotiate a satisfactory agreement with the firm determined to be the most qualified at a price deemed by the District to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the District shall immediately begin negotiations with the second most qualified firm. If a satisfactory agreement with the second firm cannot be reached, those negotiations shall be terminated and negotiations with the third most qualified firm shall be undertaken.

Should the District be unable to negotiate a satisfactory agreement with one of the top three (3) ranked consultants, additional firms shall be selected by the District, in order of their competence and qualifications.

Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Continuing Contract. Nothing in this Rule shall prohibit a Continuing Contract between a consultant and the District.

Emergency Purchase. The District may make an Emergency Purchase without complying with these Rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended Law Implemented: §§ 119.0701, 287.055, Fla. Stat.

Rule 3.2	Procedure Regarding Auditor Selection.

In order to comply with the requirements of Section 218.391 of the Florida Statutes, the following procedures are outlined for selection of firms or individuals to provide Auditing Services and for the negotiation of such contracts.
“    (1)   Definitions.
"Auditing Services"” means those services within the scope of the practice of a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy. For audits required under Chapter 2004-456, Laws of Florida, as amended but not meeting the thresholds of Chapter 218 of the Florida Statutes, the District need not follow these procedures but may proceed with the selection of a firm or individual to provide Auditing Services and for the negotiation of such  contracts in the manner the Board determines is in the best interests of the District.

"Committee" means the auditor selection committee appointed by the  Board as described in section (2) of this Rule.
  (1)  Establishment of Auditor Selection Committee. Prior to a public announcement under section (43) of this Rule that Auditing Services are required, the Board shall establish an auditauditor selection committee (“Committee”), the primary purpose of which is to assist the Board in selecting an auditor to conduct the annual financial audit required by Section 218.39 of the Florida Statutes. The Committee shall include at least three individuals, at least one of which must also be a member of the Board. The establishment and selection of the Committee must be conducted at a publicly noticed and held meeting of the Board. The Chairperson of the Committee must be a member of the Board. An employee, a chief executive officer, or a chief financial officer of the District may not serve as a member of the Committee; provided however such individual may serve the Committee in an advisory capacity.

   (2)  Establishment of Minimum Qualifications and Evaluation Criteria. Prior to a public announcement under section (43) of this Rule that Auditing Services are required, the Committee shall meet at a publicly noticed meeting to establish minimum qualifications and factors to use for the evaluation of Auditing Services to be provided by a certified public accounting firm licensed under Chapter 473 of the Florida Statutes, and qualified to conduct audits in accordance with government auditing standards as adopted by the Florida Board of Accountancy.

Minimum Qualifications. In order to be eligible to submit a proposal, a firm must, at all relevant times including the time of receipt of the proposal by the District:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation; and

Meet any pre-qualification requirements established by the Committee and set forth in the RFP or other specifications.

If requested in the RFP or other specifications, evidence of compliance with the minimum qualifications as established by the Committee must be submitted with the proposal.

Evaluation Criteria. The factors established for the evaluation of Auditing Services by the Committee shall include, but are not limited to:
Ability of personnel;
Experience;

Ability to furnish the required services; and

Such other factors as may be determined by the Committee to be applicable to its particular requirements.
The Committee may also choose to consider compensation as a factor. If the Committee establishes compensation as one of the factors, compensation shall not be the sole or predominant factor used to evaluate proposals.
  (3)  Public Announcement. After identifying the factors to be used in evaluating the proposals for Auditing Services as set forth in section (32) of this Rule, the Committee shall publicly announce the opportunity to provide Auditing Services. Such public announcement shall include a brief description of the audit and how interested firms can apply for consideration and obtain the RFP. The notice shall appear in at least one (1) newspaper of general circulation in the District  andwithin the county in which the District is located. The public announcement shall allow for at least seven (7) days for the submission of proposals.

   (4)  Request for Proposals. The Committee shall provide interested firms with a Request for Proposals (“RFP”). The RFP shall provide information on how proposals are to be evaluated and such other information the Committee determines is necessary for the firm to prepare a proposal. The RFP shall state the time and place for submitting proposals. , which may be submitted either electronically or via hard copy as determined by the District and provided for in the RFP. For the avoidance of doubt, the Proposals shall not be required to be

publicly opened at the date, time, and place provided for in the RFP relative to the submission of Proposals.

   (5)  Committee’s Evaluation of Proposals and Recommendation. The Committee shall meet at a publicly held meeting that is publicly noticed for a reasonable time in advance of the meeting to evaluate all qualified proposals and may, as part of the evaluation, require that each interested firm provide a public presentation where the Committee may conduct discussions with the firm, and where the firm may present information, regarding the firm’s qualifications. At the public meeting, the Committee shall rank and recommend in order of preference no fewer than three firms deemed to be the most highly qualified to perform the required services after considering the factors established pursuant to subsection (32)(b) of this Rule. If fewer than three firms respond to the RFP or if no firms respond to the RFP, the Committee shall recommend such firm as it deems to be the most highly qualified. Notwithstanding the foregoing, the Committee may recommend that any and all proposals be rejected.

 	(6)	Board Selection of Auditor.
Where compensation was not selected as a factor used in evaluating the proposals, the Board shall negotiate with the firm ranked first and inquire of that firm as to the basis of compensation. If the Board is unable to negotiate a satisfactory agreement with the first ranked firm at a price deemed by the Board to be fair, competitive, and reasonable, then negotiations with that firm shall be terminated and the Board shall immediately begin negotiations with the second ranked firm. If a satisfactory agreement with the second ranked firm cannot be reached, those negotiations shall be terminated and negotiations with the third ranked firm shall be undertaken. The Board may reopen formal negotiations with any one of the three top-ranked firms, but it may not negotiate with more than one firm at a time. If the Board is unable to negotiate a satisfactory agreement with any of the selected firms, the Committee shall recommend additional firms in order of the firms’ respective competence and qualifications. Negotiations shall continue, beginning with the first-named firm on the list, until an agreement is reached or the list of firms is exhausted.

Where compensation was selected as a factor used in evaluating the proposals, the Board shall select the highest-ranked qualified firm or document in its public records the reason for not selecting the highest-ranked qualified firm.

In negotiations with firms under this Rule, the Board may allow the District Manager, District Counsel, or other designee to conduct negotiations on its behalf.

Notwithstanding the foregoing, the Board may reject any or all proposals. The Board shall not consider any proposal, or enter into any contract for Auditing Services, unless the proposed agreed-upon compensation is reasonable to satisfy the requirements of Section 218.39 of the Florida Statutes, and the needs of the District.

   (7)  Contract. Any agreement reached under this Rule shall be evidenced by a written contract, which may take the form of an engagement letter signed and executed by both parties. The written contract shall include all provisions and conditions of the procurement of such services and shall include, at a minimum, the following:

A provision specifying the services to be provided and fees or other compensation for such services;
A provision requiring that invoices for fees or other compensation be submitted in sufficient detail to demonstrate compliance with the terms of the contract;
A provision setting forth deadlines for the auditor to submit a preliminary draft audit report to the District for review and to submit a final audit report no later than June 30 of the fiscal year that follows the fiscal year for which the audit is being conducted;

A provision specifying the contract period, including renewals, and conditions under which the contract may be terminated or renewed. The maximum contract period including renewals shall be five (5) years. A renewal may be done without the use of the auditor selection procedures provided in this Rule,  but must be in writing.

Provisions required by law that require the auditor to comply with public records laws.

   (8)  Notice of Award. Once a negotiated agreement with a firm or individual is reached, or the Board authorizes the execution of an agreement with a firm where compensation was a factor in the evaluation of proposals, notice of the intent to award, including the rejection of some or all proposals, shall be provided in writing to all proposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the RFP. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests regarding the award of contracts under this Rule shall be as provided for in Rule
3.11. No proposer shall be entitled to recover any costs of proposal preparation or submittal from the District.

Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended
Law Implemented: Ch. 2004-456(16), Laws of Florida, as amended; §§ 119.0701, 218.33, 218.391, Fla. Stat.

Rule 3.3	Purchase of Insurance.

Scope. The purchases of life, health, accident, hospitalization, legal expense, or annuity insurance, or all of any kinds of such insurance for the officers and employees of the District, and for health, accident, hospitalization, and legal expenses upon a group insurance plan by the District, shall be governed by this Rule. This Rule does not apply to the purchase of any other type of insurance by the District, including but not limited to liability insurance, property insurance, and directors and officers insurance. Nothing in this Rule shall require the District to purchase insurance.

Procedure. For a purchase of insurance within the scope of these Rules, the following procedure shall be followed:

 	(a)	The Board shall cause to be prepared a Notice of Invitation to Bid.
 	(b)  Notice of the Invitation to Bid shall be advertised at least once in a newspaper of general circulation within the county in which the District is located. The notice shall allow at least fourteen (14) days for submittal of bids.

 	(c)   The District may maintain a list of persons interested in receiving notices of Invitations to Bid. The District shall make reasonable efforts to provide copies of any notices to such persons, but the failure to do so shall not give such consultants any bid protest or other rights or otherwise disqualify any otherwise valid procurement process.

 	(d)	Bids shall be opened at the time and place noted in the Invitation to Bid.

 	(e)  If only one (1) response to an Invitation is received, the District may proceed with the purchase. If no response to an Invitation to Bid is received, the District may take whatever steps are reasonably necessary in order to proceed with the purchase.

 	(f)  The Board has the right to reject any and all bids and such reservations shall be included in all solicitations and advertisements.

 	(g) Simultaneously with the review of the submitted bids, the District may undertake negotiations with those companies that have submitted reasonable and timely bids and, in the opinion of the District, are fully qualified and capable of meeting all services and requirements. Bid responses shall be evaluated in accordance with the specifications and criteria contained in the Invitation to Bid; in addition, the total cost to the District, the cost, if any, to the District officers, employees, or their dependents, the geographic location of the company’s headquarters and offices in relation to the District, and the ability of the company to

guarantee premium stability may be considered. A contract to purchase insurance shall be awarded to that company whose response to the Invitation to Bid best meets the overall needs of the District, its officers, employees, and/or dependents.

 	(h)  Notice of the intent to award, including rejection of some or all bids, shall be provided in writing to all bidders byproposers by e-mail (with a delivery and read receipt), United States Mail, by hand delivery, or by overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s procurement of insurance under this Rule shall be in accordance with the procedures set forth in Rule 3.11.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended Law Implemented: § 112.08, Fla. Stat.

Rule 3.4	Pre-qualification

Scope. In its discretion, the District may undertake a pre-qualification process in accordance with this Rule for vendors to provide construction services, goods, supplies, and materials, Contractual Services, and maintenance services.

Procedure. When the District seeks to pre-qualify vendors, the following procedures shall apply:

    (a)   The Board shall cause to be prepared a Request for Qualifications.

    (b)   For construction services exceeding the thresholds described in Section
255.20 of the Florida Statutes, the Board must advertise the proposed pre-qualification criteria and procedures and allow at least seven (7) days’ notice of the public hearing for comments on such pre-qualification criteria and procedures. At such public hearing, potential vendors may object to such pre-qualification criteria and procedures. Following such public hearing, the Board shall formally adopt pre-qualification criteria and procedures prior to the advertisement of the Request for Qualifications for construction services.

   (c)  The Request for Qualifications shall be advertised at least once in a newspaper of general circulation within the District and within the county in which the Districtproject is located. The notice shall allow at least seven (7) days for submittal of qualifications for goods, supplies and materials, Contractual Services, maintenance services, and construction services under two hundred fifty thousand dollars ($250,000). The notice shall allow at least twenty-one (21) days for submittal of qualifications for construction services estimated to cost over two hundred fifty thousand dollars ($250,000) and thirty (30) days for construction services estimated to cost over five hundred thousand dollars ($500,000).

   (d)   The District may maintain lists of persons interested in receiving notices of Requests for Qualifications. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any pre-qualification determination or contract awarded in accordance with these Rules and shall not be a basis for a protest of any pre-qualification determination or contract award.

   (e)  If the District has pre-qualified vendors for a particular category of purchase, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies or

responses in response to the applicable Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

In order to be eligible to submit qualifications, a firm or individual must, at the time of receipt of the qualifications:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and
Meet any special pre-qualification requirements set forth in the Request for Qualifications.
Evidence of compliance with these Rules must be submitted with the qualifications if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the qualifications.

Qualifications shall be presented to the Board, or a committee appointed by the Board, for evaluation in accordance with the Request for Qualifications and this Rule. Minor variations in the qualifications may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature.

All vendors determined by the District to meet the pre-qualification requirements shall be pre-qualified. To assure full understanding of the responsiveness	to	the	requirements	contained	in	a	Request	for Qualifications, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion and revision of qualifications. For construction services, any contractor pre-qualified and considered eligible by the Department of Transportation to bid to perform the type of work the project entails shall be presumed to be qualified to perform the project.

The Board shall have the right to reject all qualifications if there are not enough to be competitive or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of qualification preparation or submittal from the District.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board  with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

 	(k)	Notice of intent to pre-qualify, including rejection of some or all qualifications, shall be provided in writing to all vendors byproposers by e-mail (with a delivery and read receipt), United States Mail, electronic  mail, hand delivery, facsimile, or overnight delivery service. The District  may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Request for Qualifications. The notice shall include the following statement:	"“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s pre-qualification decisions under this Rule shall be in accordance with the procedures set forth in Rule 3.11; provided however, protests related to the pre-qualification criteria and procedures for construction services shall be resolved in accordance with section (2)(b) of this Rule and Section 255.20(1)(b) of the Florida Statutes.

(3) Suspension, Revocation, or Denial of Qualification
 (a) The District, for good cause, may deny, suspend, or revoke a prequalified vendor’s pre-qualified status. A suspension, revocation, or denial for good cause shall prohibit the vendor from bidding on any District construction contract for which qualification is required, shall constitute a determination of non-responsibility to bid on any other District construction or maintenance contract, and shall prohibit the vendor from acting as a material supplier or subcontractor on any District contract or project during the period of suspension, revocation, or denial. Good cause shall include the following:

    (i)  One of the circumstances specified under Section 337.16(2), Fla. Stat., has occurred.

   (ii)  Affiliated contractors submitted more than one proposal for the same work. In this event the pre-qualified status of all of the affiliated bidders will be revoked, suspended, or denied. All bids of affiliated bidders will be rejected.
  (iii) The vendor made or submitted false, deceptive, or fraudulent statements, certifications, or materials in any claim for payment or any information required by any District contract.

   (iv)  The vendor or its affiliate defaulted on any contract or a contract surety assumed control of financial responsibility for any contract of the vendor.

 ​   (v)   The vendor’s qualification to bid is suspended, revoked, or denied by any other public or semi-public entity, or the vendor has been the subject of a civil enforcement proceeding or settlement involving a public or semi-public entity.

   (vi)  The vendor failed to comply with contract or warranty requirements or failed to follow District direction in the performance of a contract.

 ​  (vii)  The vendor failed to timely furnish all contract documents required by the contract specifications, special provisions, or by any state or federal statutes or regulations. If the vendor fails to furnish any of the subject contract documents by the expiration of the period of suspension, revocation, or denial set forth above, the vendor’s pre-qualified status shall remain suspended, revoked, or denied until the documents are furnished.

  (viii) The vendor failed to notify the District within 10 days of the vendor, or any of its affiliates, being declared in default or otherwise not completing work on a contract or being suspended from qualification to bid or denied qualification to bid by any other public or semi-public agency.

   (ix)  The vendor did not pay its subcontractors or suppliers in a timely manner or in compliance with contract documents.

(x) The vendor has demonstrated instances of poor or unsatisfactory performance, deficient management resulting in project delay, poor quality workmanship, a history of payment of liquidated damages, untimely completion of projects, uncooperative attitude, contract litigation, inflated claims or defaults.

   (xi)  An affiliate of the vendor has previously been determined by the District to be non-responsible, and the specified period of suspension, revocation, denial, or non-responsibility remains in effect.

 ​	(xii)	The vendor or affiliate(s) has been convicted of a contract crime.

 ​	1.  The term “contract crime” means any violation of state or federal antitrust laws with respect to a public contract or any violation of any state or federal law involving fraud,

bribery,	collusion,	conspiracy,	or	material misrepresentation with respect to a public contract.

 	2.  The term “convicted” or “conviction” means a finding of guilt or a conviction of a contract crime, with or without an adjudication of guilt, in any federal or state trial court of record as a result of a jury verdict, nonjury trial, or entry of a plea of guilty or nolo contendere.

 (b) A denial, suspension, or revocation shall prohibit the vendor from being a subcontractor on District work during the period of denial, suspension, or revocation, except when a prime contractor’s bid has used prices of a subcontractor who becomes disqualified after the bid, but before the request for authorization to sublet is presented.
 (c) The District shall inform the vendor in writing of its intent to deny, suspend, or revoke its pre-qualified status and inform the vendor of its right to a hearing, the procedure which must be followed, and the applicable time limits. If a hearing is requested within 10 days after the receipt of the notice of intent, the hearing shall be held within 30 days after receipt by the District of the request for the hearing. The decision shall be issued within 15 days after the hearing.
 (d) Such suspension or revocation shall not affect the vendor’s obligations under any preexisting contract.
 (e) In the case of contract crimes, the vendor’s pre-qualified status under this Rule shall be revoked indefinitely. For all violations of Rule 3.4(3)(a) other than for the vendor’s conviction for contract crimes, the revocation, denial, or suspension of a vendor’s pre-qualified status under this Rule shall be for a specific period of time based on the seriousness of the deficiency.
Examples of factors affecting the seriousness of a deficiency are:
 ​	(i)	Impacts on project schedule, cost, or quality of work;
 ​	(ii)	Unsafe conditions allowed to exist;
 ​	(iii)	Complaints from the public;
 ​	(iv)	Delay or interference with the bidding process;
 	(v)	The potential for repetition;
 ​	(vi)	Integrity of the public contracting process;

 	(vii)	Effect on the health, safety, and welfare of the public.

Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended Law Implemented: §§ 255.0525, 255.20, Fla. Stat.

Rule 3.5	Construction Contracts, Not Design-Build.

Scope. All contracts for the construction or improvement of any building, structure, or other public construction works authorized by Chapter 2005-3382004-456, Laws of Florida, as amended, the costs of which are estimated by the District in accordance with generally accepted cost accounting principles to be in excess of the threshold amount for applicability of Section
255.20 of the Florida Statutes, as that amount may be indexed or amended from time to time, shall be let under the terms of these Rules and the procedures of Section 255.20 of the Florida Statutes, as the same may be amended from time to time. A project shall not be divided solely to avoid the threshold bidding requirements.

Procedure. When a purchase of construction services is within the scope of this Rule, the following procedures shall apply:
The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation in the District and inwithin the county in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least twenty-one
(21) days for submittal of sealed bids, proposals, replies, or responses, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of bids, proposals, replies, or responses. If the Board has previously pre-qualified contractors pursuant to Rule 3.4 and determined that only the contractors that have been pre-qualified will be permitted to submit bids, proposals, replies, and responses, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation need not be published. Instead, the Notice of Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be sent to the pre-qualified contractors by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in

accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified providers of construction services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses to Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;
Hold all required applicable federal licenses in good standing, if any;
Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the bidder is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to, reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response, if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting,  and shall be made available upon

request. Minutes should be taken at the meeting and maintained by the District.	Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation and these Rules. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No contractor shall be entitled to recover any costs of bid, proposal, response, or reply preparation or submittal from the District.

The Board may require potential contractors to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase construction services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If  no Responsive Bid, Proposal, Reply, or Response is received, the District  may proceed with the procurement of construction services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the construction services without further competitive selection processes.

If the selection process is administered by any person or committee other than the full Board, the selection made will be presented to the full Board  with a recommendation that competitive negotiations be instituted with the selected firms in order of preference listed.

(jl)	Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses, shall be provided in writing to all contractors byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service.  The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.	The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect.
Protests of the District’s purchase of construction services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.
(k)  If less than three (3) Responsive Bids, Proposals, Replies, or Responses  are received, the District may purchase construction services or may reject  the bids, proposals, replies, or responses for a lack of competitiveness. If  no Responsive Bid, Proposal, Reply, or Response is received, the District  may proceed with the procurement of construction services, in the manner  the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the construction services  without further competitive selection processes.
Sole Source; Government. Construction services that are only available from a single source are exempt from this Rule. Construction services provided by governmental agencies are exempt from this Rule. This Rule shall not apply to the purchase of construction services, which may include goods, supplies, or materials, that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules. A contract for construction services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board Meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;

The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;

The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contract; or

The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended
Law Implemented: §§ 119.0701, 189.053, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.6	Construction Contracts, Design-Build.

Scope. The District may utilize Design-Build Contracts for any public construction project for which the Board determines that use of such contract is in the best interest of the District. When letting a Design-Build Contract, the District shall use the following procedure:

Procedure.

The District shall utilize a Design Criteria Professional meeting the requirements of Section 287.055(2)(k) of the Florida Statutes, when developing a Design Criteria Package, evaluating the proposals and qualifications	submitted	by Design-Build	Firms,	and	determining compliance of the project construction with the Design Criteria Package. The Design Criteria Professional may be an employee of the District, may be the District Engineer selected by the District pursuant to Section
287.055 of the Florida Statutes, or may be retained pursuant to Rule 3.1. The Design Criteria Professional is not eligible to render services under a Design-Build Contract executed pursuant to the Design Criteria Package.

A Design Criteria Package for the construction project shall be prepared and sealed by the Design Criteria Professional. If the project utilizes existing plans, the Design Criteria Professional shall create a Design Criteria Package by supplementing the plans with project specific requirements, if any.

The Board may either choose to award the Design-Build Contract pursuant to the competitive proposal selection process set forth in Section 287.055(9) of the Florida Statutes, or pursuant to the qualifications-based selection process pursuant to Rule 3.1.

Qualifications-Based Selection. If the process set forth in Rule 3.1 is utilized, subsequent to competitive negotiations, a guaranteed maximum price and guaranteed completion date shall be established.

Competitive Proposal-Based Selection. If the competitive proposal selection process is utilized, the Board, in consultation with the Design Criteria Professional, shall establish the criteria, standards and procedures for the evaluation of Design-Build Proposals based on price, technical, and design aspects of the project, weighted for the project. After a Design Criteria Package and the standards and procedures for evaluation of proposals have been developed, competitive proposals from qualified firms shall be solicited pursuant to the design criteria by the following procedure:

A Request for Proposals shall be advertised at least once in a newspaper of general circulation inwithin the county in which the Districtproject is located. The notice shall allow at least twenty-one (21) days for submittal of sealed proposals, unless the Board, for good cause, determines a shorter period of time is appropriate. Any project projected to cost more than five hundred thousand dollars ($500,000) must be noticed at least thirty (30) days prior to the date for submittal of proposals.

The District may maintain lists of persons interested in receiving notices of Requests for Proposals. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or  facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

In order to be eligible to submit a proposal, a firm must, at the time of receipt of the proposals:

Hold the required applicable state professional licenses in good standing, as defined by Section 287.055(2)(h) of the Florida Statutes;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the proposer is a corporation;

Meet any special pre-qualification requirements set forth in the Request for Proposals and Design Criteria Package.

Any contractor that has been found guilty by a court of any violation of federal labor or employment tax laws regarding subjects including but not limited to reemployment assistance, safety, tax withholding, worker’s compensation, unemployment tax, social security and Medicare tax, wage or hour, or prevailing rate laws within the past 5 years may

be considered ineligible by the District to submit a bid, response, or proposal for a District project.

Evidence of compliance with these Rules must be submitted with the proposal if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the proposal.

The proposals, or the portions of which that include the price, shall be publicly opened at a meeting noticed in accordance with Rule 1.3, and at which at least one district representative is present. The name of each bidder and the price submitted in the bid shall be announced at such meeting,  and shall be made available upon request. Minutes should be taken at the meeting and maintained by the District.	 In consultation with the Design Criteria Professional, the Board shall evaluate the proposals received based on evaluation criteria and procedures established prior to the solicitation of proposals, including but not limited to qualifications, availability, and past work of the firms and the partners and members thereof. The Board	shall	then	select	no	fewer	than	three	(3) Design-Build Firms as the most qualified.

The Board shall have the right to reject all proposals if,  the proposals are too high, or rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of proposal preparation or submittal from the District.

If less than three (3) Responsive Proposals are received, the District may purchase design-build services or may reject the proposals for lack of competitiveness. If no Responsive Proposals are received, the District may proceed with the procurement of design-build services in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the design-build services without further competitive selection processes.

Notice of the rankings adopted by the Board, including the rejection of some or all proposals, shall be provided in writing to all consultants byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award

on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Design Criteria Package. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s rankings under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

The Board shall negotiate a contract with the firm ranking the highest based on the evaluation standards and shall establish a price which the Board determines is fair, competitive and reasonable. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the second most qualified firm, based on the ranking by the evaluation standards. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the second most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm must be terminated. The Board shall then undertake negotiations with the third most qualified firm. Should the Board be unable to negotiate a satisfactory contract with the firm considered to be the third most qualified at a price considered by the Board to be fair, competitive, and reasonable, negotiations with that firm justmust be terminated. Should the Board be unable to negotiate a satisfactory contract with any of the selected firms, the Board shall select additional firms in order of their rankings based on the evaluation standards and continue negotiations until an agreement is reached or the list of firms is exhausted.

After the Board contracts with a firm, the firm shall bring to the Board for approval, detailed working drawings of the project.

The Design Criteria Professional shall evaluate the compliance of the detailed working drawings and project construction with the Design Criteria Package,  and shall provide the Board with a report of the same.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchase. The Board may, in case of public emergency, declare an emergency and immediately proceed with negotiations with the best qualified Design-Build Firm available at the time. The fact that an Emergency Purchase has occurred shall be noted in the minutes of the next Board meeting.

Exceptions. This Rule is inapplicable when:

The project is undertaken as repair or maintenance of an existing public facility;
The funding source of the project will be diminished or lost because the time required to competitively award the project after the funds become available exceeds the time within which the funding source must be spent;
The District has competitively awarded a project and the contractor has abandoned the project or the District has terminated the contractor; or
The District, after public notice, conducts a public meeting under Section
286.011 of the Florida Statutes, and finds by a majority vote of the Board that it is in the public’s best interest to perform the project using its own services, employees, and equipment.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended
Law Implemented: §§ 119.0701, 189.053, 255.0518, 255.0525, 255.20, 287.055, Fla. Stat.

Rule 3.7	Payment and Performance Bonds.

Scope. This Rule shall apply to contracts for the construction of a public building, for the prosecution and completion of a public work, or for repairs upon a public building or public work and shall be construed in addition to terms prescribed by any other Rule that may also apply to such contracts.

Required Bond. Upon entering into a contract for any of the services described in section (1) of this Rule in excess of $200,000, the Board shouldshall require that the contractor, before commencing the work, execute and record a payment and performance bond, or other acceptable surety, in an amount equal to the contract price. Notwithstanding the terms of the contract or any other law, the District may not make payment to the contractor until the contractor has provided to the District a certified copy of the recorded bond.

Discretionary Bond. At the discretion of the Board, upon entering into a contract for any of the services described in section (1) of this Rule for an amount not exceeding $200,000, the contractor may be exempted from executing a payment and performance bond.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended Law Implemented: § 255.05, Fla. Stat.

Rule 3.8	Goods, Supplies, and Materials.

Purpose and Scope. All purchases of goods, supplies, or materials exceeding the amount provided in Section 287.017 of the Florida Statutes, for CATEGORY FOUR, shall be purchased under the terms of this Rule. Contracts for purchases of “goods, supplies, and materials” do not include printing, insurance, advertising, or legal notices. A contract involving goods, supplies, or materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.

Procedure. When a purchase of goods, supplies, or materials is within the scope of this Rule, the following procedures shall apply:

   (a)  The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
   (b)  Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District and within the county in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven
(7) days for submittal of bids, proposals, replies, or responses.

   (c)   The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, or Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

   (d)  If the District has pre-qualified suppliers of goods, supplies, and materials, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, or responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Any firm or individual whose principal place of business is outside the State of Florida must also submit a written opinion of an attorney at law licensed to practice law in that foreign state, as to the preferences, if any or none, granted by the law of that foreign state to business entities whose principal places of business are in that foreign state, in the letting of any or all public contracts. Failure to submit such a written opinion or submission of a false or misleading written opinion may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and this Rule. Minor variations in the bids, proposals, replies, or responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid, after taking into account the preferences provided for in this subsection, submitted by a Responsive and Responsible Bidder in response to an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be accepted. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which does not grant a preference in competitive purchase to

businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of Florida shall be awarded a preference of five (5) percent. If the lowest Responsive Bid is submitted by a Responsive and Responsible Bidder whose principal place of business is located in a foreign state which grants a preference in competitive purchase to businesses whose principal place of business are in that foreign state, the lowest Responsible and Responsive Bidder whose principal place of business is in the State of Florida shall be awarded a preference equal to the preference granted by such foreign state.

To assure full understanding of the responsiveness to the solicitation requirements contained in an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, and responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No vendor shall be entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all vendors  byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s purchase of goods, supplies, and materials under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, or Replies, or Responses are received, the District may purchase goods, supplies, or materials, or

may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of goods, supplies, and materials, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the goods, supplies, and materials without further competitive selection processes.

Goods, Supplies, and Materials included in a Construction Contract Awarded  Pursuant to Rule 3.5 or 3.6. There may be occasions where the District has undergone the competitive purchase of construction services which contract may include the provision of goods, supplies, or materials. In that instance, the District may approve a change order to the contract and directly purchase the goods, supplies, and materials. Such purchase of goods, supplies, and materials deducted from a competitively purchased construction contract shall be exempt from this Rule.

Exemption. Goods, supplies, and materials that are only available from a single source are exempt from this Rule. Goods, supplies, and materials provided by governmental agencies are exempt from this Rule. A contract for goods, supplies, or materials is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process. This Rule shall not apply to the purchase of goods, supplies or materials that are purchased under a federal, state, or local government contract that has been competitively procured by such federal, state, or local government in a manner consistent with the material procurement requirements of these Rules.

Renewal. Contracts for the purchase of goods, supplies, and/or materials subject to this Rule may be renewed for a maximum period of five (5) years.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended Law Implemented: §§ 189.053, 287.017, 287.084, Fla. Stat.

Rule 3.9	Maintenance Services.

Scope. All contracts for maintenance of any District facility or project shall be set under the terms of this Rule if the cost exceeds the amount provided in Section
287.017 of the Florida Statutes, for CATEGORY FOUR. A contract involving goods, supplies, and materials plus maintenance services may, in the discretion of the Board, be treated as a contract for maintenance services. However, a purchase shall not be divided solely in order to avoid the threshold bidding requirements.

Procedure. When a purchase of maintenance services is within the scope of this Rule, the following procedures shall apply:

The Board shall cause to be prepared an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.
Notice of the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation shall be advertised at least once in a newspaper of general circulation within the District and within the county in which the District is located. The notice shall also include the amount of the bid bond, if one is required. The notice shall allow at least seven
days for submittal of bids, proposals, replies, or responses.

The District may maintain lists of persons interested in receiving notices of Invitations to Bid, Requests for Proposals, Invitations to Negotiate, and Competitive Solicitations. The District shall make a good faith effort to provide written notice, by electronic maile-mail, United States Mail, hand delivery, or facsimile, to persons who provide their name and address to the District Manager for inclusion on the list. However, failure of a person to receive the notice shall not invalidate any contract awarded in accordance with this Rule and shall not be a basis for a protest of any contract award.

If the District has pre-qualified suppliers of maintenance services, then, at the option of the District, only those persons who have been pre-qualified will be eligible to submit bids, proposals, replies, and responses.

In order to be eligible to submit a bid, proposal, reply, or response, a firm or individual must, at the time of receipt of the bids, proposals, replies, or responses:

Hold all required applicable state professional licenses in good standing;

Hold all required applicable federal licenses in good standing, if any;

Hold a current and active Florida corporate charter or be authorized to do business in the State of Florida in accordance with Chapter 607 of the Florida Statutes, if the vendor is a corporation; and

Meet any special pre-qualification requirements set forth in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation.

Evidence of compliance with these Rules must be submitted with the bid, proposal, reply, or response if required by the District. Failure to submit evidence of compliance when required may be grounds for rejection of the bid, proposal, reply, or response.

Bids, proposals, replies, and responses shall be publicly opened at the time and place noted on the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. Bids, proposals, replies, and responses shall be evaluated in accordance with the respective Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, and these Rules. Minor variations in the bids, proposals, replies, and responses may be waived by the Board. A variation is minor if waiver of the variation does not create a competitive advantage or disadvantage of a material nature. Mistakes in arithmetic extension of pricing may be corrected by the Board. Bids and proposals may not be modified or supplemented after opening; provided however, additional information may be requested and/or provided to evidence compliance, make non-material modifications, clarifications, or supplementations, and as otherwise permitted by Florida law.

The lowest Responsive Bid submitted in response to an Invitation to Bid by a Responsive and Responsible Bidder shall be accepted. In relation to a Request for Proposals, Invitation to Negotiate or Competitive Solicitation the Board shall select the Responsive Proposal, Reply, or Response submitted by a Responsive and Responsible Vendor which is most advantageous to the District. To assure full understanding of the responsiveness to the solicitation requirements contained in a Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, discussions may be conducted with qualified vendors. Vendors shall be accorded fair treatment prior to the submittal date with respect to any opportunity for discussion, preparation, and revision of bids, proposals, replies, or responses.

The Board shall have the right to reject all bids, proposals, replies, or responses because they exceed the amount of funds budgeted for the purchase, if there are not enough to be competitive, or if rejection is determined to be in the best interest of the District. No Vendor shall be

entitled to recover any costs of bid, proposal, reply, or response preparation or submittal from the District.

The Board may require bidders and proposers to furnish bid bonds, performance bonds, and/or other bonds with a responsible surety to be approved by the Board.

Notice of intent to award, including rejection of some or all bids, proposals, replies, or responses shall be provided in writing to all vendors  byproposers by e-mail (with a delivery and read receipt), United States Mail, hand delivery, facsimile, or overnight delivery service. The District may alternatively post the notice of intent to award on its website at the conclusion of the Board meeting where the proposals were evaluated if so provided for in the Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation. The notice shall include the following statement: "“Failure to file a protest within the time prescribed in Rule 3.11 of the Rules of the District shall constitute a waiver of proceedings under those Rules,"” or wording to that effect. Protests of the District’s procurement of maintenance services under this Rule shall be in accordance with the procedures set forth in Rule 3.11.

If less than three (3) Responsive Bids, Proposals, Replies, or Responses are received, the District may purchase the maintenance services or may reject the bids, proposals, replies, or responses for a lack of competitiveness. If no Responsive Bid, Proposal, Reply, or Response is received, the District may proceed with the procurement of maintenance services, in the manner the Board determines is in the best interests of the District, which may include but is not limited to a direct purchase of the maintenance services without further competitive selection processes.

Exemptions. Maintenance services that are only available from a single source are exempt from this Rule. Maintenance services provided by governmental agencies are exempt from this Rule. A contract for maintenance services is exempt from this Rule if state or federal law prescribes with whom the District must contract or if the rate of payment is established during the appropriation process.

Renewal. Contracts for the purchase of maintenance services subject to this Rule may be renewed for a maximum period of five (5) years.

Contracts; Public Records. In accordance with Florida law, each contract entered into pursuant to this Rule shall include provisions required by law that require the contractor to comply with public records laws.

Emergency Purchases. The District may make an Emergency Purchase without complying with these rules. The fact that an Emergency Purchase has occurred or is necessary shall be noted in the minutes of the next Board meeting.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended;  Law Implemented: §§ 119.0701, 287.017, Fla. Stat.

Rule 3.10	Contractual Services.

Exemption from Competitive Purchase. Contractual Services shall not be subject to competitive purchasing requirements. If an agreement is predominantly for Contractual Services, but also includes maintenance services or the purchase of goods and services, the contract shall not be subject to competitive purchasing requirements. Regardless of whether an advertisement or solicitation for Contractual Services is identified as an Invitation to Bid, Request for Proposals, Invitation to Negotiate, or Competitive Solicitation, no rights or remedies under these Rules, including but not limited to protest rights, are conferred on persons, firms, or vendors proposing to provide Contractual Services to the District.

Contracts; Public Records. In accordance with Florida law, each contract for Contractual Services shall include provisions required by law that require the contractor to comply with public records laws.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended Law Implemented: §§ 119.0701, Fla. Stat.
Law	Implemented:	§	119.07,	Fla.	Stat.

Rule 3.11	Protests with Respect to Proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6,
3.8, and 3.9.

The resolution of any protests with respect to proceedings under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, and 3.9 shall be in accordance with this Rule.

Filing.

With respect to a protest regarding qualifications, specifications, documentation, or other requirements contained in a Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation issued by the District, the notice of protest shall be filed in writing within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after the first advertisement of the Request for	Qualifications,	Request	for	Proposals,	Invitation	to	Bid,	or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District.		Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s intended decision. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

Except for those situations covered by subsection (1)(a) of this Rule, any firm or person who is affected adversely by a District’s ranking or intended award under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9 and desires to contest the District’s ranking or intended award, shall file with the District a written notice of protest within seventy-two (72) calendar hours (excluding Saturdays, Sundays, and state holidays) after receipt of the notice of the District’s ranking or intended award or after posting on the District’s website if so provided for in the Request for Qualifications, Request for Proposals, Invitation to Bid, or Competitive Solicitation. A formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days (including Saturdays, Sundays, and state holidays) after the initial notice of protest was filed. For purposes of this Rule, wherever applicable, filing will be perfected and deemed to have occurred upon receipt by the District. Failure to file a notice of protest shall constitute a waiver of all rights to protest the District’s ranking or intended award. Failure to file a formal written protest shall constitute an abandonment of the protest proceedings and shall automatically terminate the protest proceedings.

If the requirement for the posting of a protest bond and the amount of the protest bond, which may be expressed by a percentage of the contract to be awarded or a set amount, is disclosed in the District’s competitive solicitation documents for a particular purchase under Rules 3.1, 3.2, 3.3, 3.4, 3.5, 3.6, 3.8, or 3.9, any person who files a notice of protest must post the protest bond. The amount and form of the protest bond shall be determined by District staff after consultation with the Board and within the limits, if any, imposed by Florida law. In the event the protest is successful, the protest bond shall be refunded to the protestor. In the event the protest is unsuccessful, the protest bond shall be applied towards the District’s costs, expenses, and attorney’s fees associated with hearing and defending the protest. In the event the protest is settled by mutual agreement of the parties, the protest bond shall be distributed as agreed to by the District and protestor.

The District does not accept documents filed by electronic maile-mail or facsimile transmission. Filings are only accepted during normal business hours.
Contract Execution. Upon receipt of a notice of protest which has been timely filed, the District shall not execute the contract under protest until the subject of the protest is resolved. However, if the District sets forth in writing particular facts and circumstances showing that delay incident to protest proceedings will jeopardize the funding for the project, will materially increase the cost of the project, or will create an immediate and serious danger to the public health, safety, or welfare, the contract may be executed.

Informal Proceeding. If the Board determines a protest does not involve a disputed issue of material fact, the Board may, but is not obligated to, schedule an informal proceeding to consider the protest. Such informal proceeding shall be at a time and place determined by the Board. Notice of such proceeding shall be sent via facsimilee-mail (with a delivery and read receipt), United States Mail, or hand delivery to the protestor and any substantially affected persons or parties not less than three (3) calendar days prior to such informal proceeding. Within thirty
(30) calendar days following the informal proceeding, the Board shall issue a written decision setting forth the factual, legal, and policy grounds for its decision.

Formal Proceeding. If the Board determines a protest involves disputed issues of material fact or if the Board elects not to use the informal proceeding process provided for in section (3) of this Rule, the District shall schedule a formal hearing to resolve the protest. The Chairperson shall designate any member of the Board (including the Chairperson), District Manager, District Counsel, or other person as a hearing officer to conduct the hearing. The hearing officer may:

Administer oaths and affirmations;

Rule upon offers of proof and receive relevant evidence;

Regulate the course of the hearing, including any pre-hearing matters;

Enter orders; and

Make or receive offers of settlement, stipulation, and adjustment.

The hearing officer shall, within thirty (30) days after the hearing or receipt of the hearing transcript, whichever is later, file a recommended order which shall include a caption, time and place of hearing, appearances entered at the hearing, statement of the issues, findings of fact and conclusions of law, separately stated, and a recommendation for final District action. The District shall allow each party fifteen (15) days in which to submit written exceptions to the recommended order. The District shall issue a final order within sixty (60) days after the filing of the recommended order.

  Intervenors. Other substantially affected persons may join the proceedings as  intervenors on appropriate terms which shall not unduly delay the proceedings. 
(65) Rejection of all Qualifications, Bids, Proposals, Replies and Responses after  Receipt of Notice of Protest. If the Board determines there was a violation of law, defect, or an irregularity in the competitive solicitation process, the Bids, Proposals, Replies, and Responses are too high, or if the Board determines it is otherwise in the District’s best interest, the Board may reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew. If the Board decides to reject all qualifications, bids, proposals, replies, and responses and start the competitive solicitation process anew, any pending protests shall automatically terminate.

Judicial Review. A party who is adversely affected by final District action is entitled to judicial review. Judicial review shall be sought in the county where the District is located. All proceedings shall be instituted by filing a notice of appeal or petition for review in accordance with the Florida Rules of Appellate Procedure within thirty (30) calendar days after the rendition of the decision being appealed. The filing of an appeal does not itself stay enforcement of the final  District decision. Judicial review of any District action shall be confined to the record transmitted. The record for judicial review shall be compiled in accordance with the Florida Rules of Appellate Procedure. Failure to file a notice of appeal or petition for review within the time prescribed herein shall constitute a waiver of judicial review proceedings.

Intervenors.	Other substantially affected persons may join the proceedings as  intervenors on appropriate terms which shall not unduly delay the proceedings.

(78)	Settlement. Nothing herein shall preclude the settlement of any protest under this Rule at any time.

Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended Law Implemented: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended

Rule 4.0	Effective Date.

These Rules shall be effective December 12August 13, 20192026, except that no election of officers required by these Rules shall be required until after the next regular election for the Board.
Specific Authority: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended Law Implemented: Ch. 2004-456(3)(1)(a) and (b), Laws of Florida, as amended

Summary report:
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Modified DMS: nd://4905-2854-0835/2/Rules of Procedure (2026) - West Villages.docx	
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RESOLUTION NO. 2026-15

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT, ESTABLISHING A REGULAR MEETING SCHEDULE FOR FISCAL YEAR 2026/2027 AND SETTING THE TIME AND LOCATION OF SAID DISTRICT MEETINGS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, it is necessary for the West Villages Improvement District ("District") to establish a regular meeting schedule for fiscal year 2026/2027; and

WHEREAS, the Board of Supervisors of the District has set a regular meeting schedule, location and time for District meetings for fiscal year 2026/2027 which is attached hereto and made a part hereof as Exhibit “A”.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT, SARASOTA COUNTY, FLORIDA, AS FOLLOWS:

Section 1.   The above recitals are hereby adopted.

Section 2.	The regular meeting schedule, time and location for meetings for fiscal year 2026/2027 which is attached hereto as Exhibit “A” is hereby adopted and authorized to be published.
PASSED, ADOPTED and EFFECTIVE this 13th day of August, 2026.

ATTEST:	WEST VILLAGES
IMPROVEMENT DISTRICT

By:			By:		 Secretary/Assistant Secretary			Chairman/Vice Chairman

WEST VILLAGES IMPROVEMENT DISTRICT FISCAL YEAR 2026/2027 REGULAR MEETING SCHEDULE

NOTICE IS HEREBY GIVEN that the Board of Supervisors (“Board”) of the West Villages Improvement District (“District”) will hold regular meetings at 1:00 PM, in the Commission Chambers located at 4970 City Hall Boulevard, North Port, Florida 34286 on the following dates:

October 8, 2026
November 12, 2026
December 9, 2026
January 14, 2027
February 11, 2027
March 11, 2027
April 8, 2027
May 13, 2027
June 17, 2027
July 8, 2027
August 12, 2027
September 9, 2027

The purpose of the meetings is to conduct any business coming before the Board. The meetings are open to the public and will be conducted in accordance with the provisions of Florida law. Copies of the Agendas for any meeting may be obtained from the District’s website or by contacting the District Manager at 941-244-2805 and/or toll-free at 1-877-737-4922 prior to the date of the particular meeting.

From time to time one or more Supervisors may participate by telephone; therefore, a speaker telephone will be present at the meeting location so that Supervisors may be fully informed of the discussions taking place. Meetings may be continued as found necessary to a time and date specified on the record.

If any person decides to appeal any decision made with respect to any matter considered at these meetings, such person will need a record of the proceedings and such person may need to ensure that a verbatim record of the proceedings is made at his or her own expense and which record includes the testimony and evidence on which the appeal is based.

In accordance with the provisions of the Americans with Disabilities Act, any person requiring special accommodations or an interpreter to participate at any of these meetings should contact the District Manager at 941-244-2805 and/or toll free 1-877-737-4922 at least seven (7) days prior to the date of the particular meeting.

WEST VILLAGES IMPROVEMENT DISTRICT

www.westvillagesid.org

PUBLISH: SARASOTA HERALD TRIBUNE	00/00/2026

REQUEST FOR QUALIFICATIONS FOR DESIGN SERVICES

WEST VILLAGES IMPROVEMENT DISTRICT SARASOTA COUNTY, FLORIDA
The West Villages Improvement District (“District”), located in Sarasota County, Florida, announces that professional engineering services will be required for the completion of design plans for the District’s administrative building. Plans will be prepared under the District’s direction.
Any firm or individual (“Applicant”) desiring to provide professional services to the District must: 1) hold applicable federal, state and local licenses; 2) be authorized to do business in Florida in accordance with Florida law; and 3) furnish a statement (“Qualification Statement”) of its qualifications and past experience on U.S. General Service Administration’s “Architect-Engineer Qualifications, Standard Form No. 330,” with pertinent supporting data.

Among other things, Applicants must submit information relating to: a) the ability and adequacy of the Applicant’s professional personnel; b) whether the Applicant is a certified minority business enterprise; c) the Applicant’s willingness to meet time and budget requirements; d) the Applicant’s past experience and performance, including but not limited to past experience as a District Engineer for any community development districts and past experience with Sarasota County; e) the geographic location of the Applicant’s headquarters and offices; f) the recent, current and projected workloads of the Applicant; and g) the volume of work previously awarded to the Applicant by the District. Further, each Applicant must identify the specific individual affiliated with the Applicant who would be handling District meetings, construction services, and other engineering tasks.

The District’s Board will review all Applicants and will comply with Florida law, including the Consultant’s Competitive Negotiations Act, Chapter 287, Florida Statutes (“CCNA”). All Applicants interested must submit one (1) hard copy and one (1) electronic copy of Standard Form No. 330 and the Qualification Statement by 12:00 p.m. on 	, 2026 to the attention of William Crosley, District Manager, West Villages Improvement District, 10555 Sweet Pea Street, Venice, Florida 34293 (“District Manager’s Office”).

The Board shall select and rank the Applicants using the requirements set forth in the CCNA and the evaluation criteria on file with the District Manager, and the highest ranked Applicant will be requested to enter into contract negotiations. If an agreement cannot be reached between the District and the highest ranked Applicant, negotiations will cease and begin with the next highest ranked Applicant, and if these negotiations are unsuccessful, will continue to the third highest ranked Applicant.
The District reserves the right to reject any and all Qualification Statements. Additionally, there is no express or implied obligation for the District to reimburse Applicants for any expenses associated with the preparation and submittal of the Qualification Statements in response to this request.

Any protest regarding the terms of this Notice, or the evaluation criteria on file with the District Manager, must be filed in writing, within seventy-two (72) hours (excluding weekends) after the publication of this Notice. The formal protest setting forth with particularity the facts and law upon which the protest is based shall be filed within seven (7) calendar days after the initial notice of protest was filed. Failure to timely file a notice of protest or failure to timely file a formal

written protest shall constitute a waiver of any right to object or protest with respect to aforesaid Notice or evaluation criteria provisions. Any person who files a notice of protest shall provide to the District, simultaneously with the filing of the notice, a protest bond with a responsible surety to be approved by the District and in the amount of Ten Thousand Dollars ($10,000.00).
William Crosley District Manager

DM: Publish on 	, 2026 (no earlier than 14 days prior to deadline for submittal

of qualifications)

WEST VILLAGES IMPROVEMENT DISTRICT REQUEST FOR QUALIFICATIONS FOR DESIGN SERVICES
COMPETITIVE SELECTION CRITERIA

Ability and Adequacy of Professional Personnel	(Weight: 25 Points)
Consider the capabilities and experience of key personnel within the firm including certification, training, and education; affiliations and memberships with professional organizations; etc.

Consultant’s Past Performance	(Weight: 25 Points)

Past performance for other special districts in other contracts; amount of experience on similar projects; character, integrity, reputation of respondent; etc.
Geographic Location	(Weight: 20 Points)

Consider the geographic location of the firm’s headquarters, offices and personnel in relation to the project.

Willingness to Meet Time and Budget Requirements	(Weight: 15 Points)
Consider the consultant’s ability and desire to meet time and budget requirements including rates, staffing levels and past performance on previous projects; etc.

Certified Minority Business Enterprise	(Weight: 5 Points)

Consider whether the firm is a Certified Minority Business Enterprise. Award either all eligible points or none.

Recent, Current and Projected Workloads	(Weight: 5 Points) Consider the recent, current and projected workloads of the firm.
Volume of Work Previously Awarded to Consultant by District (Weight: 5 Points) Consider the desire to diversify the firms that receive work from the District; etc.

Publication Date 2026-08-06

Subcategory Miscellaneous Notices

WEST VILLAGES IMPROVEMENT DISTRICT
NOTICE OF PUBLIC HEARING ON THE CONSIDERATION OF REVISED PLAN OF IMPROVEMENTS FOR UNIT OF DEVELOPMENT NO. 1
To the owners and all persons interested in the lands corporate, and other property in and adjacent to Unit of Development No. 1 (Unit No. 1) within the West Villages Improvement District (the District):
You are notified that the District has filed in the office of the Secretary of the District Resolution 2026-10 requesting consideration and approval of that certain i) Third Amendment to Amended Unit of Development No. 1 Plan of Improvements, dated June 12, 2026 relative to the Series 2007 Project, and the ii) Third Amendment to the 2017 Plan of Improvements, dated June 12, 2026 relative to the Series 2017 Project (collectively, the Revised Plan of Improvements).
The District has previously adopted that certain i) Amended Unit of Development No. 1 Plan of Improvements, dated November 20, 2015 as amended by the Amendment to Amended Unit of Development No. 1 Plan of Improvements, dated July 14, 2022 and the Second Amendment to Amended Unit of Development No. 1 Plan of Improvements, dated March 7, 2025 relative to the Series 2007 Project, and ii) Plan of Improvements for 2017 Refinancing, dated June 29, 2017 as amended by the Amendment to Plan of Improvements for 2017 Refinancing, dated July 14, 2022 and the Second Amendment to Plan of Improvements for 2017 Refinancing, dated March 7, 2025 relative to the Series 2017 Project (collectively, the Current Plan of Improvements); and The Revised Plan of Improvements updates the scope of the public infrastructure improvements planned to be constructed and/or acquired with a portion of the proceeds of the Districts West Villages Improvement District Special Assessment Revenue Refunding Bonds, Series 2017 (Unit of Development No. 1) as a result of an amendment to the geographical boundary of Unit No. 1.
On or before its scheduled meeting of August 13, 2026 at 1:00 P.M. at the Commission Chambers, 4970 City Hall Boulevard, North Port, Florida 34286, written objections to the proposed Revised Plan of Improvements may be filed at the Districts Offices at 10555 Sweet Pea Street, Venice, Florida 34293. A public hearing on the proposed Revised Plan of Improvements will be conducted at the scheduled meeting, and written objections will be considered at that time.
At the conclusion of the hearing, the Board of Supervisors (the Board) may determine to proceed with the process for approval of the proposed Revised Plan of Improvements and direct the preparation of an assessment methodology report of benefits identifying any property to be taken, determining benefits and damages, and estimating the cost of implementing the improvements associated with the proposed Revised Plan of Improvements.
A final hearing on the approval of the proposed Revised Plan of Improvements and assessment report of benefits shall be duly noticed and held at a regularly scheduled Board meeting at least 25 days but no later than 60 days after the last scheduled publication of the notice of filing of the assessment report of benefits with the Secretary of the District.
West Villages Improvement District
City of North Port and Sarasota County, Florida www.westvillagesid.org
PUBLISH: SARASOTA HERALD TRIBUNE 07/23/26, 07/30/26 & 08/06/26

RESOLUTION 2026-16

[UNIT NO. 1 2026 BOUNDARY AMENDMENT]

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT 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 SEPTEMBER 10, 2026, 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.

WHEREAS, the West Villages Improvement District (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 is situated in the City of North Port, Florida and unincorporated Sarasota County, Florida; and
WHEREAS, in accordance with Section 11 of the Act, the District previously adopted Resolution 2004-13 establishing Unit of Development No. 1 relative to approximately 8,194 acres within the District (“Unit No. 1”) which was subsequently amended to add an additional 806.58 acres to such unit; and

Whereas, on August 3, 2006, the Circuit Court of the Twentieth Judicial Circuit of Florida, in and for Sarasota County, Florida, rendered its final judgment validating the District’s proposed issuance of up to $44,905,000 aggregate principal amount of special assessment bonds, the proceeds of which bonds were to be applied to finance certain infrastructure improvements to be undertaken by the District within Unit No. 1; and

WHEREAS, on August 31, 2017, the District issued its West Villages Improvement District Special Assessment Revenue Refunding Bonds, Series 2017 (Unit of Development No. 1), in the aggregate principal amount of $32,165,000 (the “Series 2017 Bonds”), to finance the design, construction, and/or acquisition of certain master public infrastructure improvements and facilities within Unit No. 1 relating to the District’s “Series 2007 Project” and “Series 2017 Project” (collectively, the “Unit No. 1 Project”); and

WHEREAS, the scope of the Unit No. 1 Project is described in more detail in that certain i) Amended Unit of Development No. 1 Plan of Improvements, dated November 20, 2015 as amended by the Amendment to Amended Unit of Development No. 1 Plan of Improvements, dated July 14, 2022 and the Second Amendment to Amended Unit of Development No. 1 Plan of Improvements, dated March 7, 2025 relative to the Series 2007 Project, and ii) Plan of Improvements for 2017 Refinancing, dated June 29, 2017 as amended by the Amendment to Plan of Improvements for 2017 Refinancing, dated July 14, 2022 and the Second Amendment to Plan of Improvements for 2017 Refinancing, dated March 7, 2025 relative to the Series 2017 Project (collectively, the “Current Plan of Improvements”); and

WHEREAS, the District has levied debt service special assessments (the “Series 2017 Debt Assessments”) on all developable benefitted land within Unit No. 1, as the boundary has been amended from time to time, in order to secure the Series 2017 Bonds in accordance with that certain i) Unit 1 Report of Engineer, dated March 14, 2006 as amended by the First Amendment, dated April 25, 2006, the Second Amendment to the Unit 1 Report of Engineer, dated July 14, 2022 and the Third Amendment to the Unit 1 Report of Engineer, dated March 7, 2025 relative to the Series 2007 Project, and ii) Amended and Restated Assessment Methodology Report of Benefits for 2017 Refinancing, dated March 7, 2025 relative to the Series 2017 Project (collectively, the “Current Assessment Report of Benefits”); and

WHEREAS, the District has entered into that certain Agreement Regarding the Inclusion of Certain Real Property in Unit of Development No. 1, dated June 12, 2026 with Winchester Florida Ranch, LLLP (the “Boundary Amendment Agreement”) approving the inclusion of approximately 1,256.38 additional acres to the geographical boundary of Unit No. 1 (hereinafter, the “Boundary Amendment Property”); and
Whereas, the District now has a need to levy and impose the Series 2017 Debt Assessments on the Boundary Amendment Property in proportion to the property’s benefit from the Unit No. 1 Project and to reallocate the Series 2017 Debt Assessments on the existing lands within Unit No. 1; and

Whereas, the District has determined that it is in the best interest of the District and its residents and landowners to impose the Series 2017 Debt Assessments on the Boundary Amendment Property and to reallocate the Series 2017 Debt Assessments on the existing lands within Unit No. 1; and
Whereas, pursuant to the Boundary Amendment Agreement the owner of the Boundary Amendment Property has consented to the levy and imposition of the Series 2017 Debt Assessments on the Boundary Amendment Property; and

WHEREAS, in furtherance thereof, in order to update the Current Plan of Improvements relating to the Unit Amendment, the District prepared that certain i) Third Amendment to Amended Unit of Development No. 1 Plan of Improvements, dated June 12, 2026 relative to the Series 2007 Project, and ii) Third Amendment to the 2017 Plan of Improvements, dated June 12, 2026 relative to the Series 2017 Project (collectively, the “Revised Plan of Improvements”); and

WHEREAS, on June 12, 2026, the District’s Board of Supervisors (the “Board”) adopted Resolution 2026-10 setting a public hearing for the consideration of the adoption of the Revised Plan of Improvements for August 13, 2026; and

Whereas, in accordance with such Resolution, the District caused the publication of a Notice of Public Hearing on the consideration of the adoption of the proposed Revised Plan of Improvements pursuant to Section 298.301(2), Florida Statutes, copies of which were mailed to required persons and/or entities in pursuant to Section 298.301(3), Florida Statutes; and

Whereas, after public hearing on August 13, 2026 and taking into account and written comments on the Revised Plan of Improvements, if any, the Board hereby desires to proceed with the approval of the proposed Revised Plan of Improvements; and

Whereas, the Board accordingly desires to adopt this Resolution determining to proceed with the process for the adoption of the Revised Plan of Improvements and to direct District staff to prepare an assessment report of benefits identifying property to be taken, assessing benefits and damages, and estimating the cost of improvements associated with the proposed Revised Plan of Improvements for Unit No. 1.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT:

SECTION 1. CONSIDERATION OF ADOPTION OF THE REVISED PLAN OF
IMPROVEMENTS FOR UNIT NO. 1. After public hearing and taking into account the written comments on the Revised Plan of Improvements, if any, the Board hereby desires to proceed with the process for the adoption of the proposed Revised Plan of Improvements. A copy of the proposed Revised Plan of Improvements is attached hereto as Composite Exhibit A.
SECTION 2. FILING OF THE PROPOSED REVISED ASSESSMENT REPORT OF BENEFITS WITH THE DISTRICT SECRETARY; NOTICE OF FILING OF SAME.

The Board hereby declares its intent to consider adoption of that certain i) Fourth Amendment to the Unit 1 Report of Engineer, dated June 12, 2026 relative to the Series 2007 Project, and ii) Amended and Restated Assessment Methodology Report of Benefits (Series 2017 Project), dated June 12, 2026 (collectively, the “Revised Assessment Report of Benefits”), attached hereto as Composite Exhibit B; and

Upon the adoption of this Resolution, the proposed Revised Assessment Report of Benefits is accordingly filed with the Secretary of the District. The Board hereby directs the preparation and publication of a Notice of the Filing of the Revised Assessment Report of Benefits with the District in accordance with Section 298.301(6), Florida Statutes, which shall be published once a week for two (2) consecutive weeks in a newspaper of general circulation in Sarasota County.

SECTION 3. PUBLIC HEARING ON FINAL ADOPTION OF REVISED PLAN OF IMPROVEMENTS AND REVISED ASSESSMENT REPORT OF BENEFITS.	A final
hearing on approval of the proposed Revised Plan of Improvements and the proposed Revised Assessment Report of Benefits shall be duly noticed and held at a regularly scheduled Board meeting at least 25 days but no later than 60 days after the last scheduled publication of the Notice of Filing of the Revised Assessment Report of Benefits, as set forth in Section 2 herein. The Board hereby declares that public hearings shall be held at 1:00 P.M., on September 10, 2026, at the Commission Chambers, 4970 City Hall Boulevard, North Port, Florida 34286 for the purpose of hearing written comment and objection on the District’s proposed adoption of the Revised Plan of Improvements and the Revised Assessment Report of Benefits.

SECTION 4. SEVERABILITY. If any provision of this Resolution is held to be illegal or invalid, the other provisions shall remain in full force and effect.

SECTION 5. EFFECTIVE DATE. This Resolution shall become effective upon its passage and shall remain in effect unless rescinded or repealed.

[Signatures on Next Page]

PASSED AND ADOPTED, this 13th day of August, 2026.

ATTEST:	WEST VILLAGES
IMPROVEMENT DISTRICT

Secretary/Asst. Secretary	Chairman/Vice-Chairman

Composite Exhibit A:	Revised Plan of Improvements
Composite Exhibit B:	Revised Assessment Report of Benefits

Composite Exhibit A Revised Plan of Improvements

West Villages Improvement District

Unit of Development No. 1

Third Amendment to Amended Unit No. 1 Plan of Improvements Engineer's Report dated November 20, 2015

June 12, 2026

Stantec Consulting Services Inc.

Prepared for:
West Villages Improvement District 2501 A Burns Rd
Palm Beach Gardens, FL 33410 Phone: 941.244.2703

Prepared by:
Stantec Consulting Services Inc.
777 S Harbour Island Blvd, Suite 600 Tampa, FL 33602

Submittal to:	West Villages Improvement District

2501 A Burns Rd
Palm Beach Gardens, FL 33410 Phone: 941.244.2703

Project/File: 238202292

Phone: 813.242.9302

Page 270

1	Purpose and Scope
The purpose of this Third Amendment to the Amended Unit No. 1 Plan of Improvements Engineer’s Report prepared by Stantec Consulting Services Inc. on November 20, 2015, as amended by the Amendment to Amended Unit 1 Plan of Improvements Engineer’s Report, dated July 14, 2022 by Dewberry Engineers, as amended by Second Amendment to Amended Unit 1 Plan of Improvements Engineer’s Report, dated March 7, 2025 by Dewberry Engineers is to revise and update the area and boundary. The new area will be 10,253.58 acres. An updated sketch and legal description for the revised Unit of Development No. 1 boundary is included in Appendix A1. There are no additional changes to the original Engineer’s.

Giacomo Licari, P.E.

Florida Registration No. 72415

Page 271

Exhibits

Page 272

Appendix A - Exhibits

Appendix A - Exhibits
A.1	Unit 1 – Sketch & Legal Description

A-1
C:\Users\glicari\DC\ACCDocs\Stantec Consulting\238202206_West_Villages_FY2025\Project Files\Unit 1\Engineering Reports\Unit 1 2026 Amended Eng Report\Third Amend to Amended Unit No. 1 Plan of Impr.docx
Page 273

Page 274

DESCRIPTION	WEST VILLAGES IMPROVEMENT DISTRICT UNIT 1 BOUNDARY PARCEL "A"
LANDS LOCATED IN TOWNSHIP 39 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

That portion of the Southeast Quarter of Section 34, lying West of the Myakka River, South of the South line of lands described in Official Record Instrument No. 2000002794, Public Records of Sarasota County, Florida (River Road Office Park, Inc.), and easterly of the maintained right of
way line of a paved road running from River Road to the South line of the Northeast Quarter of said Section 34, (Old River Road), less and except the following:

That portion described in Official Record Instrument No. 1999111833, Public Records of Sarasota County, Florida, (Right of Way for County Road #777).
All of Section 35 lying West of the Myakka River.

LANDS LOCATED IN TOWNSHIP 40 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA

All of Section 3, lying easterly of the maintained right of way line of County Road No. 777 (South River Road), less and except the following:

That portion conveyed in Order of Taking recorded in Official Record Book 2679, Page2750-2754, of the Public Records of Sarasota County, Florida (County Road No 777);

All of Section 10, lying easterly of the maintained right of way line of County Road No. 777 (South River Road). ALSO;
LANDS LOCATED IN TOWNSHIP 39 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

All of Section 31, less and except the following:
Right-of-way of U. S. Highway # 41 (State Road # 45).

All of Section 32, less and except the following:
Right-of-way of U. S. Highway # 41 (State Road # 45);
A portion of lands described in Official Records Book 1571, Page 2172 of the Public Records of Sarasota County, Florida, further described as follows:

Commence at the southeast corner of Section 32; thence N.00'30'20"E. along the east line of said Section 32, a distance of 1,403.73 feet to the POINT OF BEGINNING; thence N.89'29'35"W., a distance of 410.09 feet; thence N.00'30'25"E., a distance of 3,763.88 feet to the
point of curvature of a non-tangent curve to the right, having a radius of 5,603.58 feet and a central angle of 01'13'57"; thence Easterly along the arc of said curve, a distance of 120.55 feet, said curve having a chord bearing and distance of S.84'00'58"E., 120.54 feet, to the point of tangency of said curve; thence S.00'30'25"W., a distance of 1,315.78 feet; thence S.89'29'35"E., a distance of 290.03 feet to said east line of Section 32; thence S.00'30'20''W. along said east line, a distance of 2,436.60 feet to the POINT OF BEGINNING.
LANDS LOCATED IN TOWNSHIP 40 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

That portion of Section 3, lying westerly of the maintained Right-of-way line of County Road #777 (South River Road), less and except the following:
That portion conveyed in Official Record Instrument No. 2000002794 of the Public Records of Sarasota County, Florida, (River Road Office Park, Inc.);
All of Section 4, Less and except the following:
That portion described in Official Record Instrument No. 2000002794, of the Public Records of Sarasota County, Florida, (River Road Office Park, Inc.).
All of Section 5. All of Section 6. All of Section 7. All of Section 8.
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota,FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
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All of Section 9.

That portion of Section 10, lying westerly of the maintained right-of-way for County Road # 777 (South River Road) ALSO;
PARCEL "c''

LANDS LOCATED IN TOWNSHIP 39 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

All of Section 29, less and except the following:

The Easterly 1670.80 feet thereof as measured perpendicular to the East line of said Section 29; Right-of-way for U.S. Highway #41 (State Road #45).
All of Section 30, less and except the following:
Right-of-way for U.S. Highway #41 (State Road #45);
That portion conveyed to Florida Power and Light Company consisting of approximately 4.56 acres in the SW1 / 4 as described in Official Record Book 1036, Page 802, Public Records of Sarasota County, Florido;
That portion lying West of lands described in Official Record Book 1036, Page 802, South of the westerly extension of the North line of said lands described in Official Records Book 1036, Page 802, and North of the northerly Right-of-way line of U.S. Highway #41.
ALSO;

PARCEL D-1

A Parcel of Land lying in Sections 21, 28, 29, 32 and 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

BEGIN at the Northeast Corner of Section 29, Township 39 South, Range 20 East, Sarasota County, Florida; thence N.03'31'33"E., a distance of
648.44 feet to a point on the Southwesterly Right of Way Line of West River Road, (County Road #777) per Florida Department of Transportation Right of Way Map, Section 17502- 2902, Road Plat Book 2, Page 44; thence along said Southwesterly Right of Way Line of West River Road the following Five (5) courses and distances: ( 1) S.33'54'28"E., a distance of 130.46 feet; (2) thence S.36' 46'13"E., a distance of
100.00 feet; (3) thence S.39'37'57"E., a distance of 200.25 feet; (4) thence  S.36'46'13"E., a distance of 392.99 feet; (5) thence S.36'46'13"E., a distance of 625.17 feet to a point on the Easterly line of the Westerly 883.58 feet of Section 28, Township 39 South, Range 20 East, Sarasota County, Florida; thence S.02'48'38"E., along the Easterly Line of the Westerly 883.58 feet of said Section 29, and its southerly extension, a distance of 5003.37 feet to a point on the Northerly Right of Way Line of U.S. Highway No. 41, (State Road No. 45) per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the left having a radius of 5791.58 feet, a central angle of 18'04'29", a chord bearing of N.80'36'08"W., and a chord length of 1819.46 feet; thence along the arc of said curve an arc length of 1827.03	feet to the end of said curve; thence continue along said Northerly Right of Way Line of U.S. Highway No. 41 following four (4) courses and distances: (1) N.67'02'13"W., a distance of 40.90 feet; (2) thence N.89'30'05"W., a distance of 50.02 feet; (3)
thence S.72'44'31''W., a distance of 52.35 feet; (4) thence N.89'38'31 ''W., a distance of 639.57 feet to a point on the Westerly Line of the Easterly 1670.80 feet of Section 29, Township 39 South, Range 20 East, Sarasota	County, Florida; thence N.02' 48'38"W., along the Westerly Line of the Easterly	1670.80 feet of said Section 29, a distance of 5223.69 feet to a point on the North Line of said Section 29, Township 39 South, Range 20 East; thence S.89'37'21 "E., along said North Line of Section 29, o distance of 1673.39 feet to the POINT OF BEGINNING.

ALSO;

PARCEL D-3

A Parcel of Land lying in Sections 32 and 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

COMMENCE at the Northeast Corner of Section 32, Township 39 South, Range 20 East, Sarasota County Florida; thence S.00'30'20"W., along the East Line of said Section 32, a distance of 200.54 feet to a point on the Southerly Right of Way Line of U.S. Highway No.41 (State Road No. 45), per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the left having a radius of 5603.58 feet, a central angle of 02'59'30", a chord bearing of N.81'54'15"W., and a chord length of 292.55 feet; thence along the arc of said curve and the Southerly Right of Way of said U.S. Highway No. 41, an arc length of 292.59 feet to the POINT OF BEGINNING, same being a point on the East Line of a 120 foot wide perpetual Non-Exclusive easement as recorded in Official Records Book 2785, Page 641, per Public Records of Sarasota County Florida; thence S.00'30'25"W., along the East Line of said 120 foot wide perpetual Non-Exclusive easement, a distance of 1315.78 feet to a point on the Northerly Line of Lands of Manatee Community College described in Official Records Book 1571, Page 2172, per Public Records of Sarasota County, Florida; thence S.89'29'35"E., along said Northerly Line of Manatee Community
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2026 -  11:47:34	EDMEJIAjC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page  276	OF 8		215613193v-spex03	

College a distance of 999.96 feet to a point on the West Line of a 200 foot wide Access Easement per Official Records Book 1571, Pages 2172 through 2175 and Official Records Book 2389, Pages 528 through 530 per Public Records of Sarasota County, Florida; thence N.00'30'25"E., along the West Line of said 200 foot Wide Access Easement, a distance of 1109.46 feet to a point on said Southerly Right of Way of U.S. Highway No.41, same being a point on a curve to the left having a radius	of 5597.58 feet, a central angle of 04'30'38", a chord bearing of N.75'11'44"W., and a chord length of 440.55 feet; thence along the arc of said curve and said Southerly Right of Way an arc length of 440.66 feet to the end of said curve; thence N.12'32'57''E., a distance of 6.00 feet to the point of curvature of a curve to the left having a radius of 5603.58 feet, a central angle of 05·55'57", a chord bearing of N.80'25'31"W., and a chord length of 581.58 feet; thence along the arc of said curve an arc length of 581.84 feet to the POINT OF BEGINNING.
ALSO;
PARCEL "E"

A Parcel of Land lying in Sections 28 and 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as
follows:

COMMENCE at the Southwest Corner of Section 28, Township 39 South, Range 20 East; thence S.89'44'12"E., along the South Line of said Section 28, a distance of 884.85 feet to the POINT OF BEGINNING, same being a point on the Easterly Line of the Westerly 883.58 feet of Section 28, Township 39 South, Range 20 East; thence S.02'48'38"E., along said Easterly Line of the Westerly 883.58 feet, a distance of 227.61 feet to a point on the Northerly Right of Way Line of U.S. Highway No. 41, (State Road No. 45) per Florida Department of Transportation Right of Way Map, Section 17010-2508; thence EAST, a distance of 3489.12 feet to a point on the Westerly Right of Way Line of West River Road, (County Road #777) per Florida Department of Transportation Right of Way Map, Section 17502-2902, Road Plat Book 2, Page 44; thence N.36'46'13"W., along said Westerly Right of Way Line of West River Road, a distance of 6238.56 feet; to a point on the Easterly Line of the Westerly 883.58 feet of Section 28; thence S.02'48'38"E., along said Easterly Line of the Westerly 883.58 feet of Section 28, a distance of 4775.76 feet to
the POINT OF BEGINNING.

ALSO;

PARCEL F-1

A Parcel of Land lying in Section 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows: COMMENCE at the East Quarter Corner of Section 33, Township 39 South, Range 20 East, Sarasota County Florida; thence S.00' 16'02"W., along the East line of said Section 33, a distance of 289.08 feet to a point on the Southerly Right of Way Line of U.S. Highway No.41, (State Road No. 45), per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the right having a radius of 3011.73 feet, a central angle of  24'58'49", a chord bearing of N.66'51'56"W., and a chord length of 1032.71 feet;  thence along the arc of said curve and said Southerly Right of Way of U.S. No. 41, an arc length of 1313.08 feet to the point of tangency of said curve; thence N.54'22'31 "W., along said Southerly Right of Way, a distance of 66.57 feet to the POINT OF BEGINNING, same being the Northwest corner
of Lands described in Official Records Instrument #1998166153, per Public Records of Sarasota County, Florida; thence along the Westerly line of said Lands described in Official Records Instrument #1998166153 the following three (3) courses and distances: (1) S.35'37'26"W., a distance of 161.93 feet to the point of curvature of a  curve to the right having a radius of 559.97 feet, a central angle of 29'49'56",  a chord bearing of S.50'32'24"W., and a chord length of 288.28 feet; (2) thence along the arc of said curve an arc length of 291.56 feet to the end of said curve; (3) thence S.00'01'27"W., a distance of 1074.23 feet; thence	N.48'24'50"W., leaving said Westerly Line, a distance of 2914.38 feet to the Northeast corner of Lands described as Manatee Community College per Official Records Book 1571, Page 2172, same being the point of curvature of a curve to the left having a radius of 4577.37 feet, a central angle of 06'20'23", a chord bearing of
N.60' 40'02''W., and a chord length of 506.22 feet; thence along the arc of said curve and Northerly Line of Lands described as Manatee Community	College, an arc length of 506.48 feet to the end of said curve, same being the Southeast corner of lands described in Official Records Book 2389, Page 529, Public Records of Sarasota County, Florida; thence N.65'18'18"E., along the Easterly Line of said lands described in Official Records Book 2389, Page 529, a distance of 188.09 feet; thence continue N.00'00'19"W., along said Easterly Line, a distance of 144.96 feet to the Northeast corner of said Lands; thence N.65'21 '46''W along the Northerly Line of said Lands, a distance of
400.68 feet to the Northwest corner of said Lands, same being a point on the Easterly Line of a 200 foot wide Access Easement per Official
Records Book 1571, Pages 2172 through 2175 and Official Records Book 2389, Pages 528 through 530, Public Records of Sarasota County, Florida; thence N.00'30'25"E., along the Easterly Line of said 200 foot wide Access Easement, a distance of 786.89 feet to the Southerly Right of Way of U.S. No. 41,(State Road No. 45), same being a point on a curve to the right having a radius of 5597.58 feet, a central angle of 03'08'33", a chord bearing of S.69'13'16"E., and a chord length of 306.97  feet; thence along the arc of said curve an arc length of 307.01 feet to the end of said curve; thence continue along said Southerly Right of Way Line the following fourteen (14) courses and distances: (1) S.22'19'13''W., a distance of  10.00 feet to a point on a curve to the right having a radius of 5587.58 feet, a central angle of 00'45'15", a chord bearing of S.67' 16'21 "E., and a chord length  of 73.55 feet; (2) thence along the arc of said curve an arc length of 73.55 feet to the end of said curve; (3) thence N.23'06'16"E., a distance of 10.00 feet to a point on a curve to the right having a radius of 5597.58 feet, a central angle of 08'17'44", a chord bearing of S.62'44'52''E., and a chord length of 809.74 feet;(4) thence along the arc of said curve an arc length of 810.45 feet to the end of said curve; (5) thence S.31'08'57"W., a distance of 10.00 feet to a point on a curve to the right having a
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page2 77	OF 8		215613193v-spex03	

radius of 5587.58 feet, a  central angle of 00'45'12", a chord bearing of S.58'13'22"E., and a chord length of 73.47 feet; (6) thence along the arc of said curve an arc length of 73.47 feet to the end of said curve; (7) thence N.32"24'25"E., a distance of 10.00  feet to a point on a curve to the right having a radius of 5597.58 feet, a central angle of 03'28'13", a chord bearing of S.56'06'38"E., and a chord length of
338.98 feet; (8) thence along the arc of said curve an arc length of 339.03  feet to the end of said curve; (9) thence S.56'35'34"E.; a distance of 155.08 feet; (10) thence S.54'22'31"E., a distance of 1102.52 feet; (11) thence S.51'00'40"E., a distance of 101.66 feet; (12) thence S.54'20'43"E., a distance of 199.02 feet; (13) thence S.48'43'03"E., a distance of 100.71 feet; (14) thence S.54'22'31 "E., a distance of 447.75 feet to the POINT OF BEGINNING.

ALSO; PARCEL F-2
A Parcel of Land lying in Sections 33 and 34, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

BEGIN at the East Quarter Corner of Section 33, Township 39 South, Range 20 East, Sarasota County Florida; thence S.00'16'02"W., along the East line of said Section 33, a distance of 81.44 feet to a point on the Northerly Right of Way Line of U.S. Highway No.41,(State Road No. 45), per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the right having a radius of 2807.73 feet, a central angle of	24'13'02'', a chord bearing of N.66'29'02''W., and a chord length of 1177.92 feet; thence along the arc of said curve and said Northerly Right of Way Line of U.S. Highway No.41, an arc length of 1186.74 feet to the point of tangency of said curve; thence continue along said Northerly Right of Way Line of U.S. Highway No. 41, the following Ten (10) courses and distances: (1) N.54'22'31"W., a distance of 2172.53 feet to the point of curvature of a curve to the left having  a radius of 5791.58 feet, a central angle of 03' 43'16", a chord bearing of N.56' 14'1O"W., and a chord length of 376.08 feet; (2) thence along the arc of said curve an arc length of
376.14 feet to the end of said curve; (3) thence N.31'53'06"E., a distance of 16.00 feet to a point on a curve to the left having a radius of 5807.58 feet, a central angle of 00'30'09", a chord bearing of N.58'20'53"W., and a chord length of 50.95 feet; (4) thence along the arc of said curve an arc length of 50.95 feet to the end of said curve; (5) thence  S.31'21'44"W., a distance of 16.00 feet to a point on a curve to the left having a radius of 5791.58 feet, a central angle of 08'17'48", a chord bearing of N.62'44'51"W., and a chord length of 837.92 feet;
(6) thence along the arc of said curve an arc length of 838.65 feet to the end of said curve; (7) thence N.23'06'15"E., a distance of 16.00 feet to a point on a curve to the left having a radius of 5807.58 feet, a central angle of 00'45'12", a chord bearing of	N.67'16'21"W., and a chord length of 76.37 feet; (8) thence along the arc of	said curve an arc length of 76.37 feet to the end of said curve; (9) thence S.22'21'03''W., a distance of 16.00 feet to a point on a curve to the left having a radius of 5791.58 feet, a central angle of 03'54'56", a chord bearing of N.69'36'26"W., and a chord length of 395.72 feet; (10) thence along the arc of	said curve an arc length of 395.79 feet to the end of said curve; thence N.90'00'00"E., leaving said Northerly Right of Way Line of U.S. Highway No.41, a distance of 3489.12 feet to a point on the Southwesterly Right of Way Line of West River Road (County Road #777), per Florida Department of Transportation Right of Way Map, Section 17502-2902, Plat Book 2, Page 44; thence S.36'46'13"E., along the Southeasterly Right of Way Line of said River Road, a distance of 2225.56 feet; thence N.89'48'07"W., leaving said Southerly Right of Way Line, a distance of 421.78 feet to a point on the East Line of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida; thence S.00'58'25"W., along the East Line of said Section 33, a
distance of 659.46 feet  to the POINT OF BEGINNING.

ALSO; PARCEL ''H"
A portion of Sections 33 and 34, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

BEGIN at the Southeast corner of Section 32, Township 39 South, Range 20 East; thence N.00'30'20"E., along the East line of said Section 32, a distance of 1,403.73 feet to the south boundary line of lands described in Official Records Book 1571 at Page 2172, of the Public Records of Sarasota County, Florida; thence along said south boundary line and the east boundary line of said lands described in Official Records Book 1571, at Page 2172 the following two (2) courses: (1) S.89'29'35"E., a distance of 1550.12 feet; (2) thence N.00'30'25"E., a distance of 2062.70 feet to the Northeast corner of said lands; thence S.48'24'50"E., a distance of 2914.38 feet to the Southwest corner of lands described in Official Records Instrument 1998166154, of the Public Records Sarasota County, Florida; thence along the boundary of said lands described in Official Records Instrument 1998166154 the following three (3) courses: ( 1) S.89'58'33"E., a distance 676.50 feet; (2) thence N.00'01'27"E., a distance
of 752.33 feet; (3) thence N.28'06'22"E., a distance of 362.06 feet to a point on the southerly right of way line of U.S. Highway No. 41, as per Florida Department of Transportation Right of Way Map, Section 17010-2508, said point being on a curve concave to the northeast and having a radius of 3011.73 feet, a central angle of 14'28'18", a chord bearing of S.72'07'12"E. and a chord distance of 758.67 feet; thence in an easterly direction, along the arc of said curve, an arc distance of 760.69 feet to a point on the West line of Section 34, Township 39 South, Range 20 East, Sarasota County, Florida; thence S.00'16'02''W., along the West line of said Section 34, and leaving said southerly right of way line, a distance of 379.82 feet; thence S.89'37'27"E., a distance of 1329.90 feet to a point on the westerly right of way line of County Road #777 (South River Road) as per Florida Department of Transportation Right of Way Map, Section 17550-2601; thence along said westerly right of way line, the following six (6) courses; (1) S.00'07'30"W., a distance of 5.48 feet; (2) thence S.89'23'52''E., a distance of 9.74 feet; (3) thence
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page2 78	OF 8		215613193v-spex03	

S.36'39'07"E., a distance of 64.18 feet to the point of curvature of a circular curve to the right, having a radius of 5599.32 feet, a central angle of 02'00'54", a chord bearing of S.35'38'40"E. and a chord distance of 196.90 feet; (4) thence southeasterly, along the arc of said curve, an arc distance of 196.91 feet to the end of said curve; (5) thence N.55'21'47"E., radial to the last described curve, a distance of 20.00 feet to a point on a curve concentric with the last described curve and having a radius of 5619.32 feet, a central angle of 15'31'30", a chord bearing of S.26'52'28"E. and a chord distance of 1517.98 feet; (6) thence in a southerly direction along the arc of said curve, an arc distance of 1522.64 feet to the Northeast corner of lands described in Official Records Instrument 2000002794, of the Public Records Sarasota County,
Florida; thence S.78'41'04''W., along the northerly line of said lands described in Official Records Instrument 2000002794, a distance of 2240.20 feet to the Southeast corner of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida; thence N.89'39'52''W., along the South line of said Section 33, a distance of 5318.90 feet to the POINT OF BEGINNING.
ALSO;

PARCEL ORI 2017060110 (aka DIOCESE PARCEL)

A portion of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

Commence at the East Quarter comer of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida (DNR certified corner record #4526); thence S.00'14'28'W., along the East line of the Southeast Quarter of said Section 33, a distance of 289.02 feet to a point on the southerly right of way line of U.S. Highway No. 41 (State Road No. 45) (204 feet wide), same being a point on a curve to the right, having: a radius of 3011.73 feet, a central angle of 14'28'16", a chord bearing of N.72'08'43"W. and a chord length of 758.65 feet; thence along said southerly right of way line, along the arc of said curve, an arc length of 760.67 feet to the POINT OF BEGINNING; thence S.28'04'55''W., leaving said southerly right of way line, a distance of 362.11 feet; thence SOUTH, a distance of 752.37 feet; thence WEST, a distance of 676.53 feet;
thence NORTH, a distance of 1074.28 feet to a point on a curve to the left, having: a radius of 560.00 feet, a central angle of 29'49'56", a chord bearing of N.50'30'57"E. and a chord length of 288.29 feet; thence along the arc of said curve, an arc length of 291.58 feet to the point of tangency of said curve; thence N.35'35'59"E., a distance of 161.97 feet to a point on said southerly right of way line of U.S. Highway No. 41; thence S.54'24'0I"E., along said southerly right of way line, a distance of 66.57 feet to the point of curvature of a curve to the left, having: a radius of 3011.73 feet, a central angle of 10'30'33", a chord bearing of S.59'39'18"E. and a chord length of 551.64 feet; thence continue along said southerly right of way line, along the arc of said curve, an arc length of 552.42 feet to the POINT OF BEGINNING.
ALSO;

ESPLANADE AT WELLEN PARK

A parcel of land lying in Section 17, Township 40 South, Range 20 East, Sarasota County, Florida and being more particularly described as follows:

Begin at the Northwest corner of said Section 16, thence along the West boundary of said Section 16, S 00'46'22" W, a distance of 1117.01 feet; thence N 71'45'30" W, a distance of 256.95 feet; thence northwesterly, 300.60 feet along the arc of a tangent curve to the right having a radius of 1000.00 feet and a central angle of 17'13'23" (chord bearing N 63'08'49" W, 299.47 feet); thence N 54'32'07'' W, a distance of 96.77 feet; thence N 35'27'53" E, a distance of 935.32 feet; thence northeasterly, 104.08 feet along the arc of a tangent curve to the right having a radius of 2135.00 feet and a central angle of 02' 47'35" (chord bearing N 36'51'40" E, 104.07 feet) to the POINT OF BEGINNING.
ALSO;

BOCA ROYAL EAST

A parcel of land being a portion of those lands according to Official Records Instrument 2014062918 of the Public Records of Sarasota County, Florida, lying in Sections 18 and 19, Township 40 South, Range 20 East, Sarasota County, Florida more particularly described as follows:

Beginning at the southwest corner of Section 18, Township 40 South, Range 20 East, Sarasota County, Florida; thence North 00'45'50" East, along the west line of the Southwest 1/ 4 of said Section 18, a distance of 2,651.17 feet to the northwest corner of said Southwest 1/ 4 of Section 18; thence N.00'36'40"E., along the west line of the Northwest 1/4 of said Section 18, a distance of 2,655.20 feet to the northwest corner of said Section 18; thence S.89'38'51 "E., along the north line of the Northwest 1/4 of said Section 18, a distance of 2,092.37 feet; thence leaving said north line S.OO'OO'OO"E., a distance of 414.55 feet; thence S.32'39'24"E., a distance of 159.81 feet; thence S.83'14'28"W., a distance of 274.84 feet; thence S.32'28'34"E., a distance of 365.15 feet; thence S.24'04' 44"W., a distance of 375.32 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.17'42'12''W., a radial distance of 455.00 feet; thence Southeasterly along the arc, through a central angle of 59'53'24", a distance of 475.60 feet; thence along a line non-tangent to said curve, S.12'24' 13"E., a distance of 351.33 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.76'50'51 "W., a radial distance
of 507.03 feet; thence Southerly along the arc, through a central angle of 43·59'49", a distance of 389.34 feet; thence along a line non-tangent
to said curve, S.34'12'19"W., a distance of 90.38 feet; thence S.34'55'31"W., a distance of 422.97 feet; thence S.63'22'46"E., a distance of

This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page2 79	OF 8		215613193v-spex03	

454.30 feet; thence S.49'42'48"E., a distance of 101.45 feet; thence S.22'34'03"E., a distance of 101.02 feet; thence S.20'03'25"E., a distance of
232.61 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.68'10'37"W., a radial distance of 900.00 feet; thence Southerly along the arc, through a central angle of 45'23'50", a distance of 713.10 feet; thence along a line non-tangent to said curve, S.61'06'42"E., a distance of 171.47 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.28'21'20"W., a radial distance of 545.08 feet; thence Southeasterly along the arc, through a central angle of 55'06'21", a distance of 524.25 feet; thence along a line non-tangent to said curve, S.07'06'47"E., a distance of 423.04 feet; thence continue Southerly along said line, a distance of 164.03 feet to a point of curve to the left having a radius of 227.13 feet and a central angle of 37'40'01"; thence Southeasterly along the arc a distance of 149.32 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.45'39'42"W., a radial distance of 2,072.08 feet; thence Southeasterly along the arc, through a central angle of 06'01'31", a distance of 217.91 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.44'11 '34"W., a radial distance of 605.00 feet; thence Southeasterly along the arc, through a central angle of 31'18'52", a distance of 330.66 feet; thence along a line non-tangent to said curve, S.14'28'39"E., a distance of 195.78 feet; thence S.11'47'01"E., a distance of 113.15 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.82' 41'03"W., a radial distance of 235.00 feet; thence Southerly along the arc, through a central angle of 45'53'09", a distance of 188.20 feet; thence along a line non-tangent to said curve, S.43'00'36"W., a distance of 788.64 feet; thence S.10'26'23"E., a distance of 600.46 feet; thence S.23'03'06"W., a distance of 1,367.66 feet; thence N.84'52'31"W., a distance of 722.42 feet; thence N.58' 42'27"W., a distance of 666.92 feet; thence N.00' 47'09"E., a distance of 135.53 feet; thence N.49'50'04"W., a distance of 178.34 feet; thence N.56' 18'11"W., a distance of 190.18 feet; thence N.64'57'23"W., a distance of 166.26 feet; thence N.65' 14'22"W., a distance of
167.94 feet; thence N.70'38'32"W., a distance of 189.13 feet; thence N.88'28'31"W., a distance of 211.61 feet; thence S.86'45'40"W., a distance
of 125.61 feet; thence N.89'12'51"W., a distance of 30.00 feet; thence N.00'47'09"E., a distance of 54.02 feet; thence N.89'12'51''W., to west line of Northwest 1/4 of Section 19, Township 40 South, Range 20 East, Sarasota County, Florida, a distance of 170.03 feet; thence N.00'47'09"E., along said west line, a distance of 2,227.97 feet to the POINT OF BEGINNING.
AND ALSO;

WEST VILLAGES PARKWAY EXTENSION (WINCHESTER FLORIDA)

Commence at the southeast corner of Section 8, Township 40 South, Range 20 East, Sarasota County, Florida, said point also being the southwest corner of Tract 603, as depicted and recorded in Everly at Wellen Park, subdivision, Plat Book 57, Page 66 in the Public Records of Sarasota County, Florida, said point also being the POINT OF BEGINNING lying on a curve to the left, having a radius of 2135.00 feet and a chord which bears S.36'57'00"W. 97.61 feet; thence Southwesterly along the arc of said curve, through a central angle of 02'37'11", a distance
of 97.62 feet; thence S.35'27'53"W., a distance of 941.78 feet; thence N.54'32'07"W., a distance of 130.00 feet; thence N.35'27'53"E., a distance of 941.98 feet to southeast corner of Tract 603 as depicted and recorded in Wellen Park Golf and Country Club, Phase 1A, subdivision, Plat
Book 56, Page 75 of said Public Records, said point also being the beginning of a non-tangent curve to the right having a radius of 2265.00 feet, a chord which bears N.41'58'19"E., 499.99 feet, and a central angle of 12' 40'25"; thence Northeasterly along the southeasterly line of said Tract 603 of said Wellen Park Golf and Country Club, Phase 1A, a distance of 501.01 feet to the south line of Tract 101 as depicted and recorded in Manasota Beach Ranchlands Plat No. 1, subdivision, Plat Book 55, Page 367 in said Public Records; thence S.41'41'28"E., along said southerly line a distance of 130.00 feet to the intersection with said Tract 603 of said Everly at Wellen Park, subdivision, said point also being
the beginning of a non-tangent curve to the left having a radius of 2135.00 feet, a chord which bears S.43'17'04''W., 373.97 feet, and a central angle of 10'02'56"; thence Southwesterly along the northwesterly line of said Tract 603 and the arc of said curve, a distance of 374.45 feet to the POINT OF BEGINNING, being and lying in Sections 8, 9 and 17, Township 40 South, Range 20 East, Sarasota County, Florida
LESS AND EXCEPT

Commence at the southeast corner of Section 8, Township 40 South, Range 20 East, Sarasota County, Florida, said point also being the southwest corner of Tract 603, as depicted and recorded in Everly at Wellen Park, subdivision, Plat Book 57, Page 66 in the Public Records of Sarasota County, Florida, said point also being the POINT OF BEGINNING; thence N.88'05'49''W., along the south line of Section 8, a distance of
158.99 feet to the southeast corner of Tract 603 as depicted and recorded in Wellen Park Golf and Country Club, Phase 1A, subdivision, Plat
Book 56, Page 75 of said Public Records, said point also being the beginning of a non-tangent curve to the right having a radius of 2265.00 feet, a chord which bears N.42'05'31"E. 490.57 feet, and a central angle of 12'26'02''; thence Northeasterly along the southeasterly line of said Tract 603 of said Wellen Park Golf and Country Club, Phase 1A, a distance of 491.53 feet; to the south line of Tract 101 as depicted and recorded in Manasota Bach Ranchlands Plat No. 1, subdivision, Plat Book 55, Page 367 in said Public Records; thence S.41' 41'29"E., along said southerly line a distance of 130.00 feet to the intersection with said Tract 603 of said Everly at Wellen Park, subdivision, said point also being the beginning of a non-tangent curve to the left having a radius of 2135.00 feet, a chord which bears S.43'17'04''W. 373.97 feet, and a central angle of 10'02'56"; thence Southwesterly along the arc of said curve, a distance of 374.45 feet to the POINT OF BEGINNING, being and lying in Sections 8 and 9, Township 40 South, Range 20 East, Sarasota County, Florida.
AND ALSO;

A parcel of land located in Sections 17, 18, 19, 20, and 21, Township 40 South, Range 20 East, Sarasota County, Florida, more particularly described as follows:

This is NOT a Survey and Not valid without all sheets.
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page 280	OF 8		215613193v-spex03	

Commencing at the northeast corner of Section 21, Township 40 South, Range 20 East; thence North 89'08'18" West, a distance of 257.03 feet along the north line of the Northeast Quarter of said Section 21 to the POINT OF BEGINNING and a point along the westerly right of way of South River Road; thence South 45'57' 1O" West, a distance of 2,512.42 feet along said right of way to the southeast corner of storm water management parcel per said Instrument No. 2000163356; thence along the boundary of said parcel for the following fifteen (15) courses: ( 1) North 44'02'50" West, a distance of 339.35 feet; (2) South 45'57' 10" West, a distance of 134.51 feet; (3) North 44'02'50" West, a distance of
446.63 feet; (4) South 45'57'10" West, a distance of 1,065.78 feet; (5) North 61'12'33" East, a distance of 95.75 feet; (6) North 87'43'01''
East, a distance of 117.40 feet; (7) South 45'00'35" East, a distance of 149.83 feet; (8) South 26'34'18" East, a distance of 89.62 feet; (9) South 34'31'02" East, a distance of 49.50 feet; (10) North 68'55'13" East, a distance of 137.11 feet; (11) South 44'02'50" east, a distance of
145.92 feet; (12) North 45'57'10" East, a distance of 289.58 feet; (13) South 44'02'50" East, a distance of 75.21 feet; (14) South 45'57'10" West, a distance of 39.98 feet; (15) South 44'02'50" East, a distance of 123.85 feet returning to last said right of way; thence South 45'57'10" West, a distance of 549.95 feet along last said right of way; thence North 56'29'30" West, a distance of 1,725.40 feet; thence North 59' 19'33" West, a distance of 1,950.73 feet; thence North 67'56'40" West, a distance of 1,826.95 feet; thence North 89'35'32" West, a distance of 691.19 feet; thence South 86'34'53" West, a distance of 1,084.68 feet; thence South 74'21'30" West, a distance of 1,642.49 feet; thence South 49'22'31" West, a distance of 1,581.32 feet; thence North 46'59'24" West, a distance of 718.14 feet to the easterly line of Boca Royale East - Phase 1 per said Instrument No. 2023083466; thence along said easterly line for the following fifteen (15) courses: ( 1) North 43'00'36" East, a distance of 596.17 feet to a point on a non-tangent curve; (2) along said non-tangent curve to the left, having a radius of 235.00 feet, a central angle of 45'53'09", an arc length of 188.20 feet, a chord of which bears North 15'37'39" East, a chord length of 183.21 feet to a
non-tangent line; (3) North 11'47'01'' West, a distance of 113.15 feet; ( 4) North 14'28'39" West, a distance of 195.78 feet to a point on a
non-tangent curve; (5) along said non-tangent curve to the left, having a radius of 605.00 feet, a central angle of 31'18'52", an arc length of
330.66 feet, a chord of which bears North 30'09'02'' West, a chord length of 326.56 feet to a point of compound curvature; (6) along said compound curve to the left, having a radius of 2072.08 feet, a central angle of 06'01 '32", an arc length of 217.91 feet, a chord of which bears North 41'19'32" West, a chord length of 217.81 feet to a point of reverse curvature; (7) along said reverse curve to the right, having a radius of 227.13 feet, a central angle of 37'40'01'', an arc length of 149.32 feet, a chord of which bears North 25'56'48" West, a chord length of 146.64 feet to a point of tangency; (8) thence North 07'06'47" West, a distance of 587.07 feet to a point on a non-tangent curve; (9)
along said non-tangent curve to the left, having a radius of 545.08 feet, a central angle of 55'06'21 ", an arc length of 524.25 feet, a chord of which bears North 34'05'32" West, a chord length of 504.27 feet to a non-tangent line; (10) thence North 61'06'42" West, a distance of 171.47 feet to a point on a non-tangent curve; ( 11) along said non-tangent curve to the left, having a radius of 900.00 feet, a central angle of 45'23'50", an arc length of 713.10 feet, a chord of which bears North 00'52'32" East, a chord length of 694.59 feet to a non-tangent line;
( 12) thence North 20'03'25" West, a distance of 232.61 feet; (13) thence North 22'34'03" West, a distance of 101.02 feet; (14) thence North 49'42'48" West, a distance of 101.45 feet; (15) thence North 63'22'46" West, a distance of 454.30 feet to the easterly boundary of Parcel 2
per said Instrument No. 2023083467; thence along last said easterly line for the following ten ( 10) courses: ( 1) North 34·55'31" East, a distance of 422.97 feet; (2) North 34' 12'19" East, a distance of 90.38 feet to a point on a non-tangent curve; (3) along said non-tangent curve to the left, having a radius of 507.03 feet, a central angle of 43·59' 49", an arc length of 389.34 feet, a chord of which bears North 08'50' 45" East, a chord length of 379.85 feet to a point on a non-tangent line; ( 4) North 12'24' 13" West, a distance of 351.33 feet to a point of tangency; (5) along said tangent curve to the left, having a radius of 455.00 feet, a central angle of 59'53'24", an arc length of 475.60 feet, a chord of which bears North 42'21'04" West, a chord length of 454.24 feet to a non-tangent line; (6) North 24'04'44" East, a distance of 375.32 feet;
(7) North 32'28'34" West, a distance of 365.15 feet; (8) North 83'14'28" East, a distance of 274.84 feet; (9) North 32'39'24" West, a distance of 159.81 feet; (10) North 00'00'00" East, a distance of 414.51 feet to the north line of the Northwest Quarter of Section 18; thence South 89'38'15" East, a distance of 582.51 feet along last said north line to the North Quarter corner of Section 18; thence South 89'38'34" East, a distance of 2,674.68 feet along the north line of the Northeast Quarter to the Northwest corner of Section 17; thence South 88'05'46" East, a distance of 5,336.32 feet along the north line of said Section 17 to northeast corner of said Section 17 and the westerly boundary of deed per said Instrument No. 2024128774, being a point on a non-tangent curve; thence along last said west and south boundary line for the following five (5) courses: (1) along said non-tangent curve to the left, having a radius of 2135.00 feet, a central angle of 02'47'35", an arc length of
104.08. feet, a chord of which bears South 36'51'28" West, a chord length of 104.07 feet to a point of tangency; (2) thence South 35'27'53" West, a distance of 935.32 feet; (3) thence South 54'32'07'' East, a distance of 96.77 feet to a point of curvature; (4) along said tangent curve to the left, having a radius of 1,000.00 feet, a central angle of 17' 13'23", an arc length of 300.60 feet, a chord of which bears South
63'08'49" East, a chord length of 299.47 feet to a point of tangency; (5) thence South 71'45'30" East, a distance of 257.26 feet to the east line of said Section 17; thence South 00'45'27" West, a distance of 4,158.34 feet along said east line to the northwest corner of Section 21; thence South 89'08' 18" East, a distance of 2,642.50 feet along the north line of the Northwest Quarter of said Section 21 to the North Quarter corner of said Section 21; thence South 89'08'18" East, a distance of 2,387.04 feet along the north line of the Northeast Quarter of said Section 21 to the POINT OF BEGINNING;

Overall Parcel contains 10,253.58 acres, more or less.

This is NOT a Survey and Not valid without all  sheets.
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 - 11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive - S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page  281	OF 8		215613193v-spex03	

With every community, we redefine what's possible.

Stantec is a global leader in sustainable engineering, architecture, and environmental consulting. The diverse perspectives of our partners and interested parties drive us to think beyond what’s previously been done on critical issues like climate change, digital transformation, and future-proofing our cities and infrastructure. We innovate at the intersection of community, creativity, and client relationships to advance communities everywhere, so that together we can redefine what’s possible.

Stantec Consulting Services Inc.

777 S Harbour Island Boulevard, Suite 600 Tampa FL 33602-5729
stantec.com
Page 282

West Villages Improvement District

Unit of Development No. 1

Third Amendment to 2017 Plan of Improvements

June 12, 2026

Stantec Consulting Services Inc.

Prepared for:
West Villages Improvement District 2501 A Burns Rd
Palm Beach Gardens, FL 33410 Phone: 941.244.2703

Prepared by:
Stantec Consulting Services Inc.
777 S Harbour Island Blvd, Suite 600 Tampa, FL 33602

Submittal to:	West Villages Improvement District

2501 A Burns Rd
Palm Beach Gardens, FL 33410 Phone: 941.244.2703

Project/File: 238202292

Phone: 813.242.9302

Page 283

1	Purpose and Scope
The purpose of this Third Amendment to the Unit No. 1 Plan of Improvements prepared by Stantec Consulting Services Inc. on June 19, 2017, as amended by the First Amendment by Dewberry Engineers on July 14, 2022, as amended by the Second Amendment prepared by Dewberry Engineers on March 7, 2025, is to revise and update the Unit 1 area and boundary. The new area will be 10,253.58 acres. An updated sketch and legal description for the revised Unit of Development No. 1 boundary is included in Appendix A1. There are no additional changes to the original Engineer’s.

Giacomo Licari, P.E.

Florida Registration No. 72415

Page 284

Exhibits

Page 285

Appendix A - Exhibits

Appendix A - Exhibits
A.1	Unit 1 – Sketch & Legal Description

A-1
C:\Users\glicari\DC\ACCDocs\Stantec Consulting\238202206_West_Villages_FY2025\Project Files\Unit 1\Engineering Reports\Unit 1 2026 Amended Eng Report\Third Amend to 2017 Plan of Impr.docx
Page 286

Page 287

DESCRIPTION	WEST VILLAGES IMPROVEMENT DISTRICT UNIT 1 BOUNDARY PARCEL "A"
LANDS LOCATED IN TOWNSHIP 39 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

That portion of the Southeast Quarter of Section 34, lying West of the Myakka River, South of the South line of lands described in Official Record Instrument No. 2000002794, Public Records of Sarasota County, Florida (River Road Office Park, Inc.), and easterly of the maintained right of
way line of a paved road running from River Road to the South line of the Northeast Quarter of said Section 34, (Old River Road), less and except the following:

That portion described in Official Record Instrument No. 1999111833, Public Records of Sarasota County, Florida, (Right of Way for County Road #777).
All of Section 35 lying West of the Myakka River.

LANDS LOCATED IN TOWNSHIP 40 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA

All of Section 3, lying easterly of the maintained right of way line of County Road No. 777 (South River Road), less and except the following:

That portion conveyed in Order of Taking recorded in Official Record Book 2679, Page2750-2754, of the Public Records of Sarasota County, Florida (County Road No 777);

All of Section 10, lying easterly of the maintained right of way line of County Road No. 777 (South River Road). ALSO;
LANDS LOCATED IN TOWNSHIP 39 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

All of Section 31, less and except the following:
Right-of-way of U. S. Highway # 41 (State Road # 45).

All of Section 32, less and except the following:
Right-of-way of U. S. Highway # 41 (State Road # 45);
A portion of lands described in Official Records Book 1571, Page 2172 of the Public Records of Sarasota County, Florida, further described as follows:

Commence at the southeast corner of Section 32; thence N.00'30'20"E. along the east line of said Section 32, a distance of 1,403.73 feet to the POINT OF BEGINNING; thence N.89'29'35"W., a distance of 410.09 feet; thence N.00'30'25"E., a distance of 3,763.88 feet to the
point of curvature of a non-tangent curve to the right, having a radius of 5,603.58 feet and a central angle of 01'13'57"; thence Easterly along the arc of said curve, a distance of 120.55 feet, said curve having a chord bearing and distance of S.84'00'58"E., 120.54 feet, to the point of tangency of said curve; thence S.00'30'25"W., a distance of 1,315.78 feet; thence S.89'29'35"E., a distance of 290.03 feet to said east line of Section 32; thence S.00'30'20''W. along said east line, a distance of 2,436.60 feet to the POINT OF BEGINNING.
LANDS LOCATED IN TOWNSHIP 40 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

That portion of Section 3, lying westerly of the maintained Right-of-way line of County Road #777 (South River Road), less and except the following:
That portion conveyed in Official Record Instrument No. 2000002794 of the Public Records of Sarasota County, Florida, (River Road Office Park, Inc.);
All of Section 4, Less and except the following:
That portion described in Official Record Instrument No. 2000002794, of the Public Records of Sarasota County, Florida, (River Road Office Park, Inc.).
All of Section 5. All of Section 6. All of Section 7. All of Section 8.
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota,FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page 288	OF 8		215613193v-spex03	

All of Section 9.

That portion of Section 10, lying westerly of the maintained right-of-way for County Road # 777 (South River Road) ALSO;
PARCEL "c''

LANDS LOCATED IN TOWNSHIP 39 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

All of Section 29, less and except the following:

The Easterly 1670.80 feet thereof as measured perpendicular to the East line of said Section 29; Right-of-way for U.S. Highway #41 (State Road #45).
All of Section 30, less and except the following:
Right-of-way for U.S. Highway #41 (State Road #45);
That portion conveyed to Florida Power and Light Company consisting of approximately 4.56 acres in the SW1 / 4 as described in Official Record Book 1036, Page 802, Public Records of Sarasota County, Florido;
That portion lying West of lands described in Official Record Book 1036, Page 802, South of the westerly extension of the North line of said lands described in Official Records Book 1036, Page 802, and North of the northerly Right-of-way line of U.S. Highway #41.
ALSO;

PARCEL D-1

A Parcel of Land lying in Sections 21, 28, 29, 32 and 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

BEGIN at the Northeast Corner of Section 29, Township 39 South, Range 20 East, Sarasota County, Florida; thence N.03'31'33"E., a distance of
648.44 feet to a point on the Southwesterly Right of Way Line of West River Road, (County Road #777) per Florida Department of Transportation Right of Way Map, Section 17502- 2902, Road Plat Book 2, Page 44; thence along said Southwesterly Right of Way Line of West River Road the following Five (5) courses and distances: ( 1) S.33'54'28"E., a distance of 130.46 feet; (2) thence S.36' 46'13"E., a distance of
100.00 feet; (3) thence S.39'37'57"E., a distance of 200.25 feet; (4) thence  S.36'46'13"E., a distance of 392.99 feet; (5) thence S.36'46'13"E., a distance of 625.17 feet to a point on the Easterly line of the Westerly 883.58 feet of Section 28, Township 39 South, Range 20 East, Sarasota County, Florida; thence S.02'48'38"E., along the Easterly Line of the Westerly 883.58 feet of said Section 29, and its southerly extension, a distance of 5003.37 feet to a point on the Northerly Right of Way Line of U.S. Highway No. 41, (State Road No. 45) per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the left having a radius of 5791.58 feet, a central angle of 18'04'29", a chord bearing of N.80'36'08"W., and a chord length of 1819.46 feet; thence along the arc of said curve an arc length of 1827.03	feet to the end of said curve; thence continue along said Northerly Right of Way Line of U.S. Highway No. 41 following four (4) courses and distances: (1) N.67'02'13"W., a distance of 40.90 feet; (2) thence N.89'30'05"W., a distance of 50.02 feet; (3)
thence S.72'44'31''W., a distance of 52.35 feet; (4) thence N.89'38'31 ''W., a distance of 639.57 feet to a point on the Westerly Line of the Easterly 1670.80 feet of Section 29, Township 39 South, Range 20 East, Sarasota	County, Florida; thence N.02' 48'38"W., along the Westerly Line of the Easterly	1670.80 feet of said Section 29, a distance of 5223.69 feet to a point on the North Line of said Section 29, Township 39 South, Range 20 East; thence S.89'37'21 "E., along said North Line of Section 29, o distance of 1673.39 feet to the POINT OF BEGINNING.

ALSO;

PARCEL D-3

A Parcel of Land lying in Sections 32 and 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

COMMENCE at the Northeast Corner of Section 32, Township 39 South, Range 20 East, Sarasota County Florida; thence S.00'30'20"W., along the East Line of said Section 32, a distance of 200.54 feet to a point on the Southerly Right of Way Line of U.S. Highway No.41 (State Road No. 45), per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the left having a radius of 5603.58 feet, a central angle of 02'59'30", a chord bearing of N.81'54'15"W., and a chord length of 292.55 feet; thence along the arc of said curve and the Southerly Right of Way of said U.S. Highway No. 41, an arc length of 292.59 feet to the POINT OF BEGINNING, same being a point on the East Line of a 120 foot wide perpetual Non-Exclusive easement as recorded in Official Records Book 2785, Page 641, per Public Records of Sarasota County Florida; thence S.00'30'25"W., along the East Line of said 120 foot wide perpetual Non-Exclusive easement, a distance of 1315.78 feet to a point on the Northerly Line of Lands of Manatee Community College described in Official Records Book 1571, Page 2172, per Public Records of Sarasota County, Florida; thence S.89'29'35"E., along said Northerly Line of Manatee Community
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2026 -  11:47:34	EDMEJIAjC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page  289	OF 8		215613193v-spex03	

College a distance of 999.96 feet to a point on the West Line of a 200 foot wide Access Easement per Official Records Book 1571, Pages 2172 through 2175 and Official Records Book 2389, Pages 528 through 530 per Public Records of Sarasota County, Florida; thence N.00'30'25"E., along the West Line of said 200 foot Wide Access Easement, a distance of 1109.46 feet to a point on said Southerly Right of Way of U.S. Highway No.41, same being a point on a curve to the left having a radius	of 5597.58 feet, a central angle of 04'30'38", a chord bearing of N.75'11'44"W., and a chord length of 440.55 feet; thence along the arc of said curve and said Southerly Right of Way an arc length of 440.66 feet to the end of said curve; thence N.12'32'57''E., a distance of 6.00 feet to the point of curvature of a curve to the left having a radius of 5603.58 feet, a central angle of 05·55'57", a chord bearing of N.80'25'31"W., and a chord length of 581.58 feet; thence along the arc of said curve an arc length of 581.84 feet to the POINT OF BEGINNING.
ALSO;
PARCEL "E"

A Parcel of Land lying in Sections 28 and 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as
follows:

COMMENCE at the Southwest Corner of Section 28, Township 39 South, Range 20 East; thence S.89'44'12"E., along the South Line of said Section 28, a distance of 884.85 feet to the POINT OF BEGINNING, same being a point on the Easterly Line of the Westerly 883.58 feet of Section 28, Township 39 South, Range 20 East; thence S.02'48'38"E., along said Easterly Line of the Westerly 883.58 feet, a distance of 227.61 feet to a point on the Northerly Right of Way Line of U.S. Highway No. 41, (State Road No. 45) per Florida Department of Transportation Right of Way Map, Section 17010-2508; thence EAST, a distance of 3489.12 feet to a point on the Westerly Right of Way Line of West River Road, (County Road #777) per Florida Department of Transportation Right of Way Map, Section 17502-2902, Road Plat Book 2, Page 44; thence N.36'46'13"W., along said Westerly Right of Way Line of West River Road, a distance of 6238.56 feet; to a point on the Easterly Line of the Westerly 883.58 feet of Section 28; thence S.02'48'38"E., along said Easterly Line of the Westerly 883.58 feet of Section 28, a distance of 4775.76 feet to
the POINT OF BEGINNING.

ALSO;

PARCEL F-1

A Parcel of Land lying in Section 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows: COMMENCE at the East Quarter Corner of Section 33, Township 39 South, Range 20 East, Sarasota County Florida; thence S.00' 16'02"W., along the East line of said Section 33, a distance of 289.08 feet to a point on the Southerly Right of Way Line of U.S. Highway No.41, (State Road No. 45), per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the right having a radius of 3011.73 feet, a central angle of  24'58'49", a chord bearing of N.66'51'56"W., and a chord length of 1032.71 feet;  thence along the arc of said curve and said Southerly Right of Way of U.S. No. 41, an arc length of 1313.08 feet to the point of tangency of said curve; thence N.54'22'31 "W., along said Southerly Right of Way, a distance of 66.57 feet to the POINT OF BEGINNING, same being the Northwest corner
of Lands described in Official Records Instrument #1998166153, per Public Records of Sarasota County, Florida; thence along the Westerly line of said Lands described in Official Records Instrument #1998166153 the following three (3) courses and distances: (1) S.35'37'26"W., a distance of 161.93 feet to the point of curvature of a  curve to the right having a radius of 559.97 feet, a central angle of 29'49'56",  a chord bearing of S.50'32'24"W., and a chord length of 288.28 feet; (2) thence along the arc of said curve an arc length of 291.56 feet to the end of said curve; (3) thence S.00'01'27"W., a distance of 1074.23 feet; thence	N.48'24'50"W., leaving said Westerly Line, a distance of 2914.38 feet to the Northeast corner of Lands described as Manatee Community College per Official Records Book 1571, Page 2172, same being the point of curvature of a curve to the left having a radius of 4577.37 feet, a central angle of 06'20'23", a chord bearing of
N.60' 40'02''W., and a chord length of 506.22 feet; thence along the arc of said curve and Northerly Line of Lands described as Manatee Community	College, an arc length of 506.48 feet to the end of said curve, same being the Southeast corner of lands described in Official Records Book 2389, Page 529, Public Records of Sarasota County, Florida; thence N.65'18'18"E., along the Easterly Line of said lands described in Official Records Book 2389, Page 529, a distance of 188.09 feet; thence continue N.00'00'19"W., along said Easterly Line, a distance of 144.96 feet to the Northeast corner of said Lands; thence N.65'21 '46''W along the Northerly Line of said Lands, a distance of
400.68 feet to the Northwest corner of said Lands, same being a point on the Easterly Line of a 200 foot wide Access Easement per Official
Records Book 1571, Pages 2172 through 2175 and Official Records Book 2389, Pages 528 through 530, Public Records of Sarasota County, Florida; thence N.00'30'25"E., along the Easterly Line of said 200 foot wide Access Easement, a distance of 786.89 feet to the Southerly Right of Way of U.S. No. 41,(State Road No. 45), same being a point on a curve to the right having a radius of 5597.58 feet, a central angle of 03'08'33", a chord bearing of S.69'13'16"E., and a chord length of 306.97  feet; thence along the arc of said curve an arc length of 307.01 feet to the end of said curve; thence continue along said Southerly Right of Way Line the following fourteen (14) courses and distances: (1) S.22'19'13''W., a distance of  10.00 feet to a point on a curve to the right having a radius of 5587.58 feet, a central angle of 00'45'15", a chord bearing of S.67' 16'21 "E., and a chord length  of 73.55 feet; (2) thence along the arc of said curve an arc length of 73.55 feet to the end of said curve; (3) thence N.23'06'16"E., a distance of 10.00 feet to a point on a curve to the right having a radius of 5597.58 feet, a central angle of 08'17'44", a chord bearing of S.62'44'52''E., and a chord length of 809.74 feet;(4) thence along the arc of said curve an arc length of 810.45 feet to the end of said curve; (5) thence S.31'08'57"W., a distance of 10.00 feet to a point on a curve to the right having a
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page 290	OF 8		215613193v-spex03	

radius of 5587.58 feet, a  central angle of 00'45'12", a chord bearing of S.58'13'22"E., and a chord length of 73.47 feet; (6) thence along the arc of said curve an arc length of 73.47 feet to the end of said curve; (7) thence N.32"24'25"E., a distance of 10.00  feet to a point on a curve to the right having a radius of 5597.58 feet, a central angle of 03'28'13", a chord bearing of S.56'06'38"E., and a chord length of
338.98 feet; (8) thence along the arc of said curve an arc length of 339.03  feet to the end of said curve; (9) thence S.56'35'34"E.; a distance of 155.08 feet; (10) thence S.54'22'31"E., a distance of 1102.52 feet; (11) thence S.51'00'40"E., a distance of 101.66 feet; (12) thence S.54'20'43"E., a distance of 199.02 feet; (13) thence S.48'43'03"E., a distance of 100.71 feet; (14) thence S.54'22'31 "E., a distance of 447.75 feet to the POINT OF BEGINNING.

ALSO; PARCEL F-2
A Parcel of Land lying in Sections 33 and 34, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

BEGIN at the East Quarter Corner of Section 33, Township 39 South, Range 20 East, Sarasota County Florida; thence S.00'16'02"W., along the East line of said Section 33, a distance of 81.44 feet to a point on the Northerly Right of Way Line of U.S. Highway No.41,(State Road No. 45), per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the right having a radius of 2807.73 feet, a central angle of	24'13'02'', a chord bearing of N.66'29'02''W., and a chord length of 1177.92 feet; thence along the arc of said curve and said Northerly Right of Way Line of U.S. Highway No.41, an arc length of 1186.74 feet to the point of tangency of said curve; thence continue along said Northerly Right of Way Line of U.S. Highway No. 41, the following Ten (10) courses and distances: (1) N.54'22'31"W., a distance of 2172.53 feet to the point of curvature of a curve to the left having  a radius of 5791.58 feet, a central angle of 03' 43'16", a chord bearing of N.56' 14'1O"W., and a chord length of 376.08 feet; (2) thence along the arc of said curve an arc length of
376.14 feet to the end of said curve; (3) thence N.31'53'06"E., a distance of 16.00 feet to a point on a curve to the left having a radius of 5807.58 feet, a central angle of 00'30'09", a chord bearing of N.58'20'53"W., and a chord length of 50.95 feet; (4) thence along the arc of said curve an arc length of 50.95 feet to the end of said curve; (5) thence  S.31'21'44"W., a distance of 16.00 feet to a point on a curve to the left having a radius of 5791.58 feet, a central angle of 08'17'48", a chord bearing of N.62'44'51"W., and a chord length of 837.92 feet;
(6) thence along the arc of said curve an arc length of 838.65 feet to the end of said curve; (7) thence N.23'06'15"E., a distance of 16.00 feet to a point on a curve to the left having a radius of 5807.58 feet, a central angle of 00'45'12", a chord bearing of	N.67'16'21"W., and a chord length of 76.37 feet; (8) thence along the arc of	said curve an arc length of 76.37 feet to the end of said curve; (9) thence S.22'21'03''W., a distance of 16.00 feet to a point on a curve to the left having a radius of 5791.58 feet, a central angle of 03'54'56", a chord bearing of N.69'36'26"W., and a chord length of 395.72 feet; (10) thence along the arc of	said curve an arc length of 395.79 feet to the end of said curve; thence N.90'00'00"E., leaving said Northerly Right of Way Line of U.S. Highway No.41, a distance of 3489.12 feet to a point on the Southwesterly Right of Way Line of West River Road (County Road #777), per Florida Department of Transportation Right of Way Map, Section 17502-2902, Plat Book 2, Page 44; thence S.36'46'13"E., along the Southeasterly Right of Way Line of said River Road, a distance of 2225.56 feet; thence N.89'48'07"W., leaving said Southerly Right of Way Line, a distance of 421.78 feet to a point on the East Line of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida; thence S.00'58'25"W., along the East Line of said Section 33, a
distance of 659.46 feet  to the POINT OF BEGINNING.

ALSO; PARCEL ''H"
A portion of Sections 33 and 34, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

BEGIN at the Southeast corner of Section 32, Township 39 South, Range 20 East; thence N.00'30'20"E., along the East line of said Section 32, a distance of 1,403.73 feet to the south boundary line of lands described in Official Records Book 1571 at Page 2172, of the Public Records of Sarasota County, Florida; thence along said south boundary line and the east boundary line of said lands described in Official Records Book 1571, at Page 2172 the following two (2) courses: (1) S.89'29'35"E., a distance of 1550.12 feet; (2) thence N.00'30'25"E., a distance of 2062.70 feet to the Northeast corner of said lands; thence S.48'24'50"E., a distance of 2914.38 feet to the Southwest corner of lands described in Official Records Instrument 1998166154, of the Public Records Sarasota County, Florida; thence along the boundary of said lands described in Official Records Instrument 1998166154 the following three (3) courses: ( 1) S.89'58'33"E., a distance 676.50 feet; (2) thence N.00'01'27"E., a distance
of 752.33 feet; (3) thence N.28'06'22"E., a distance of 362.06 feet to a point on the southerly right of way line of U.S. Highway No. 41, as per Florida Department of Transportation Right of Way Map, Section 17010-2508, said point being on a curve concave to the northeast and having a radius of 3011.73 feet, a central angle of 14'28'18", a chord bearing of S.72'07'12"E. and a chord distance of 758.67 feet; thence in an easterly direction, along the arc of said curve, an arc distance of 760.69 feet to a point on the West line of Section 34, Township 39 South, Range 20 East, Sarasota County, Florida; thence S.00'16'02''W., along the West line of said Section 34, and leaving said southerly right of way line, a distance of 379.82 feet; thence S.89'37'27"E., a distance of 1329.90 feet to a point on the westerly right of way line of County Road #777 (South River Road) as per Florida Department of Transportation Right of Way Map, Section 17550-2601; thence along said westerly right of way line, the following six (6) courses; (1) S.00'07'30"W., a distance of 5.48 feet; (2) thence S.89'23'52''E., a distance of 9.74 feet; (3) thence
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
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S.36'39'07"E., a distance of 64.18 feet to the point of curvature of a circular curve to the right, having a radius of 5599.32 feet, a central angle of 02'00'54", a chord bearing of S.35'38'40"E. and a chord distance of 196.90 feet; (4) thence southeasterly, along the arc of said curve, an arc distance of 196.91 feet to the end of said curve; (5) thence N.55'21'47"E., radial to the last described curve, a distance of 20.00 feet to a point on a curve concentric with the last described curve and having a radius of 5619.32 feet, a central angle of 15'31'30", a chord bearing of S.26'52'28"E. and a chord distance of 1517.98 feet; (6) thence in a southerly direction along the arc of said curve, an arc distance of 1522.64 feet to the Northeast corner of lands described in Official Records Instrument 2000002794, of the Public Records Sarasota County,
Florida; thence S.78'41'04''W., along the northerly line of said lands described in Official Records Instrument 2000002794, a distance of 2240.20 feet to the Southeast corner of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida; thence N.89'39'52''W., along the South line of said Section 33, a distance of 5318.90 feet to the POINT OF BEGINNING.
ALSO;

PARCEL ORI 2017060110 (aka DIOCESE PARCEL)

A portion of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

Commence at the East Quarter comer of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida (DNR certified corner record #4526); thence S.00'14'28'W., along the East line of the Southeast Quarter of said Section 33, a distance of 289.02 feet to a point on the southerly right of way line of U.S. Highway No. 41 (State Road No. 45) (204 feet wide), same being a point on a curve to the right, having: a radius of 3011.73 feet, a central angle of 14'28'16", a chord bearing of N.72'08'43"W. and a chord length of 758.65 feet; thence along said southerly right of way line, along the arc of said curve, an arc length of 760.67 feet to the POINT OF BEGINNING; thence S.28'04'55''W., leaving said southerly right of way line, a distance of 362.11 feet; thence SOUTH, a distance of 752.37 feet; thence WEST, a distance of 676.53 feet;
thence NORTH, a distance of 1074.28 feet to a point on a curve to the left, having: a radius of 560.00 feet, a central angle of 29'49'56", a chord bearing of N.50'30'57"E. and a chord length of 288.29 feet; thence along the arc of said curve, an arc length of 291.58 feet to the point of tangency of said curve; thence N.35'35'59"E., a distance of 161.97 feet to a point on said southerly right of way line of U.S. Highway No. 41; thence S.54'24'0I"E., along said southerly right of way line, a distance of 66.57 feet to the point of curvature of a curve to the left, having: a radius of 3011.73 feet, a central angle of 10'30'33", a chord bearing of S.59'39'18"E. and a chord length of 551.64 feet; thence continue along said southerly right of way line, along the arc of said curve, an arc length of 552.42 feet to the POINT OF BEGINNING.
ALSO;

ESPLANADE AT WELLEN PARK

A parcel of land lying in Section 17, Township 40 South, Range 20 East, Sarasota County, Florida and being more particularly described as follows:

Begin at the Northwest corner of said Section 16, thence along the West boundary of said Section 16, S 00'46'22" W, a distance of 1117.01 feet; thence N 71'45'30" W, a distance of 256.95 feet; thence northwesterly, 300.60 feet along the arc of a tangent curve to the right having a radius of 1000.00 feet and a central angle of 17'13'23" (chord bearing N 63'08'49" W, 299.47 feet); thence N 54'32'07'' W, a distance of 96.77 feet; thence N 35'27'53" E, a distance of 935.32 feet; thence northeasterly, 104.08 feet along the arc of a tangent curve to the right having a radius of 2135.00 feet and a central angle of 02' 47'35" (chord bearing N 36'51'40" E, 104.07 feet) to the POINT OF BEGINNING.
ALSO;

BOCA ROYAL EAST

A parcel of land being a portion of those lands according to Official Records Instrument 2014062918 of the Public Records of Sarasota County, Florida, lying in Sections 18 and 19, Township 40 South, Range 20 East, Sarasota County, Florida more particularly described as follows:

Beginning at the southwest corner of Section 18, Township 40 South, Range 20 East, Sarasota County, Florida; thence North 00'45'50" East, along the west line of the Southwest 1/ 4 of said Section 18, a distance of 2,651.17 feet to the northwest corner of said Southwest 1/ 4 of Section 18; thence N.00'36'40"E., along the west line of the Northwest 1/4 of said Section 18, a distance of 2,655.20 feet to the northwest corner of said Section 18; thence S.89'38'51 "E., along the north line of the Northwest 1/4 of said Section 18, a distance of 2,092.37 feet; thence leaving said north line S.OO'OO'OO"E., a distance of 414.55 feet; thence S.32'39'24"E., a distance of 159.81 feet; thence S.83'14'28"W., a distance of 274.84 feet; thence S.32'28'34"E., a distance of 365.15 feet; thence S.24'04' 44"W., a distance of 375.32 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.17'42'12''W., a radial distance of 455.00 feet; thence Southeasterly along the arc, through a central angle of 59'53'24", a distance of 475.60 feet; thence along a line non-tangent to said curve, S.12'24' 13"E., a distance of 351.33 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.76'50'51 "W., a radial distance
of 507.03 feet; thence Southerly along the arc, through a central angle of 43·59'49", a distance of 389.34 feet; thence along a line non-tangent
to said curve, S.34'12'19"W., a distance of 90.38 feet; thence S.34'55'31"W., a distance of 422.97 feet; thence S.63'22'46"E., a distance of

This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page 292	OF 8		215613193v-spex03	

454.30 feet; thence S.49'42'48"E., a distance of 101.45 feet; thence S.22'34'03"E., a distance of 101.02 feet; thence S.20'03'25"E., a distance of
232.61 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.68'10'37"W., a radial distance of 900.00 feet; thence Southerly along the arc, through a central angle of 45'23'50", a distance of 713.10 feet; thence along a line non-tangent to said curve, S.61'06'42"E., a distance of 171.47 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.28'21'20"W., a radial distance of 545.08 feet; thence Southeasterly along the arc, through a central angle of 55'06'21", a distance of 524.25 feet; thence along a line non-tangent to said curve, S.07'06'47"E., a distance of 423.04 feet; thence continue Southerly along said line, a distance of 164.03 feet to a point of curve to the left having a radius of 227.13 feet and a central angle of 37'40'01"; thence Southeasterly along the arc a distance of 149.32 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.45'39'42"W., a radial distance of 2,072.08 feet; thence Southeasterly along the arc, through a central angle of 06'01'31", a distance of 217.91 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.44'11 '34"W., a radial distance of 605.00 feet; thence Southeasterly along the arc, through a central angle of 31'18'52", a distance of 330.66 feet; thence along a line non-tangent to said curve, S.14'28'39"E., a distance of 195.78 feet; thence S.11'47'01"E., a distance of 113.15 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.82' 41'03"W., a radial distance of 235.00 feet; thence Southerly along the arc, through a central angle of 45'53'09", a distance of 188.20 feet; thence along a line non-tangent to said curve, S.43'00'36"W., a distance of 788.64 feet; thence S.10'26'23"E., a distance of 600.46 feet; thence S.23'03'06"W., a distance of 1,367.66 feet; thence N.84'52'31"W., a distance of 722.42 feet; thence N.58' 42'27"W., a distance of 666.92 feet; thence N.00' 47'09"E., a distance of 135.53 feet; thence N.49'50'04"W., a distance of 178.34 feet; thence N.56' 18'11"W., a distance of 190.18 feet; thence N.64'57'23"W., a distance of 166.26 feet; thence N.65' 14'22"W., a distance of
167.94 feet; thence N.70'38'32"W., a distance of 189.13 feet; thence N.88'28'31"W., a distance of 211.61 feet; thence S.86'45'40"W., a distance
of 125.61 feet; thence N.89'12'51"W., a distance of 30.00 feet; thence N.00'47'09"E., a distance of 54.02 feet; thence N.89'12'51''W., to west line of Northwest 1/4 of Section 19, Township 40 South, Range 20 East, Sarasota County, Florida, a distance of 170.03 feet; thence N.00'47'09"E., along said west line, a distance of 2,227.97 feet to the POINT OF BEGINNING.
AND ALSO;

WEST VILLAGES PARKWAY EXTENSION (WINCHESTER FLORIDA)

Commence at the southeast corner of Section 8, Township 40 South, Range 20 East, Sarasota County, Florida, said point also being the southwest corner of Tract 603, as depicted and recorded in Everly at Wellen Park, subdivision, Plat Book 57, Page 66 in the Public Records of Sarasota County, Florida, said point also being the POINT OF BEGINNING lying on a curve to the left, having a radius of 2135.00 feet and a chord which bears S.36'57'00"W. 97.61 feet; thence Southwesterly along the arc of said curve, through a central angle of 02'37'11", a distance
of 97.62 feet; thence S.35'27'53"W., a distance of 941.78 feet; thence N.54'32'07"W., a distance of 130.00 feet; thence N.35'27'53"E., a distance of 941.98 feet to southeast corner of Tract 603 as depicted and recorded in Wellen Park Golf and Country Club, Phase 1A, subdivision, Plat
Book 56, Page 75 of said Public Records, said point also being the beginning of a non-tangent curve to the right having a radius of 2265.00 feet, a chord which bears N.41'58'19"E., 499.99 feet, and a central angle of 12' 40'25"; thence Northeasterly along the southeasterly line of said Tract 603 of said Wellen Park Golf and Country Club, Phase 1A, a distance of 501.01 feet to the south line of Tract 101 as depicted and recorded in Manasota Beach Ranchlands Plat No. 1, subdivision, Plat Book 55, Page 367 in said Public Records; thence S.41'41'28"E., along said southerly line a distance of 130.00 feet to the intersection with said Tract 603 of said Everly at Wellen Park, subdivision, said point also being
the beginning of a non-tangent curve to the left having a radius of 2135.00 feet, a chord which bears S.43'17'04''W., 373.97 feet, and a central angle of 10'02'56"; thence Southwesterly along the northwesterly line of said Tract 603 and the arc of said curve, a distance of 374.45 feet to the POINT OF BEGINNING, being and lying in Sections 8, 9 and 17, Township 40 South, Range 20 East, Sarasota County, Florida
LESS AND EXCEPT

Commence at the southeast corner of Section 8, Township 40 South, Range 20 East, Sarasota County, Florida, said point also being the southwest corner of Tract 603, as depicted and recorded in Everly at Wellen Park, subdivision, Plat Book 57, Page 66 in the Public Records of Sarasota County, Florida, said point also being the POINT OF BEGINNING; thence N.88'05'49''W., along the south line of Section 8, a distance of
158.99 feet to the southeast corner of Tract 603 as depicted and recorded in Wellen Park Golf and Country Club, Phase 1A, subdivision, Plat
Book 56, Page 75 of said Public Records, said point also being the beginning of a non-tangent curve to the right having a radius of 2265.00 feet, a chord which bears N.42'05'31"E. 490.57 feet, and a central angle of 12'26'02''; thence Northeasterly along the southeasterly line of said Tract 603 of said Wellen Park Golf and Country Club, Phase 1A, a distance of 491.53 feet; to the south line of Tract 101 as depicted and recorded in Manasota Bach Ranchlands Plat No. 1, subdivision, Plat Book 55, Page 367 in said Public Records; thence S.41' 41'29"E., along said southerly line a distance of 130.00 feet to the intersection with said Tract 603 of said Everly at Wellen Park, subdivision, said point also being the beginning of a non-tangent curve to the left having a radius of 2135.00 feet, a chord which bears S.43'17'04''W. 373.97 feet, and a central angle of 10'02'56"; thence Southwesterly along the arc of said curve, a distance of 374.45 feet to the POINT OF BEGINNING, being and lying in Sections 8 and 9, Township 40 South, Range 20 East, Sarasota County, Florida.
AND ALSO;

A parcel of land located in Sections 17, 18, 19, 20, and 21, Township 40 South, Range 20 East, Sarasota County, Florida, more particularly described as follows:

This is NOT a Survey and Not valid without all sheets.
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page 293	OF 8		215613193v-spex03	

Commencing at the northeast corner of Section 21, Township 40 South, Range 20 East; thence North 89'08'18" West, a distance of 257.03 feet along the north line of the Northeast Quarter of said Section 21 to the POINT OF BEGINNING and a point along the westerly right of way of South River Road; thence South 45'57' 1O" West, a distance of 2,512.42 feet along said right of way to the southeast corner of storm water management parcel per said Instrument No. 2000163356; thence along the boundary of said parcel for the following fifteen (15) courses: ( 1) North 44'02'50" West, a distance of 339.35 feet; (2) South 45'57' 10" West, a distance of 134.51 feet; (3) North 44'02'50" West, a distance of
446.63 feet; (4) South 45'57'10" West, a distance of 1,065.78 feet; (5) North 61'12'33" East, a distance of 95.75 feet; (6) North 87'43'01''
East, a distance of 117.40 feet; (7) South 45'00'35" East, a distance of 149.83 feet; (8) South 26'34'18" East, a distance of 89.62 feet; (9) South 34'31'02" East, a distance of 49.50 feet; (10) North 68'55'13" East, a distance of 137.11 feet; (11) South 44'02'50" east, a distance of
145.92 feet; (12) North 45'57'10" East, a distance of 289.58 feet; (13) South 44'02'50" East, a distance of 75.21 feet; (14) South 45'57'10" West, a distance of 39.98 feet; (15) South 44'02'50" East, a distance of 123.85 feet returning to last said right of way; thence South 45'57'10" West, a distance of 549.95 feet along last said right of way; thence North 56'29'30" West, a distance of 1,725.40 feet; thence North 59' 19'33" West, a distance of 1,950.73 feet; thence North 67'56'40" West, a distance of 1,826.95 feet; thence North 89'35'32" West, a distance of 691.19 feet; thence South 86'34'53" West, a distance of 1,084.68 feet; thence South 74'21'30" West, a distance of 1,642.49 feet; thence South 49'22'31" West, a distance of 1,581.32 feet; thence North 46'59'24" West, a distance of 718.14 feet to the easterly line of Boca Royale East - Phase 1 per said Instrument No. 2023083466; thence along said easterly line for the following fifteen (15) courses: ( 1) North 43'00'36" East, a distance of 596.17 feet to a point on a non-tangent curve; (2) along said non-tangent curve to the left, having a radius of 235.00 feet, a central angle of 45'53'09", an arc length of 188.20 feet, a chord of which bears North 15'37'39" East, a chord length of 183.21 feet to a
non-tangent line; (3) North 11'47'01'' West, a distance of 113.15 feet; ( 4) North 14'28'39" West, a distance of 195.78 feet to a point on a
non-tangent curve; (5) along said non-tangent curve to the left, having a radius of 605.00 feet, a central angle of 31'18'52", an arc length of
330.66 feet, a chord of which bears North 30'09'02'' West, a chord length of 326.56 feet to a point of compound curvature; (6) along said compound curve to the left, having a radius of 2072.08 feet, a central angle of 06'01 '32", an arc length of 217.91 feet, a chord of which bears North 41'19'32" West, a chord length of 217.81 feet to a point of reverse curvature; (7) along said reverse curve to the right, having a radius of 227.13 feet, a central angle of 37'40'01'', an arc length of 149.32 feet, a chord of which bears North 25'56'48" West, a chord length of 146.64 feet to a point of tangency; (8) thence North 07'06'47" West, a distance of 587.07 feet to a point on a non-tangent curve; (9)
along said non-tangent curve to the left, having a radius of 545.08 feet, a central angle of 55'06'21 ", an arc length of 524.25 feet, a chord of which bears North 34'05'32" West, a chord length of 504.27 feet to a non-tangent line; (10) thence North 61'06'42" West, a distance of 171.47 feet to a point on a non-tangent curve; ( 11) along said non-tangent curve to the left, having a radius of 900.00 feet, a central angle of 45'23'50", an arc length of 713.10 feet, a chord of which bears North 00'52'32" East, a chord length of 694.59 feet to a non-tangent line;
( 12) thence North 20'03'25" West, a distance of 232.61 feet; (13) thence North 22'34'03" West, a distance of 101.02 feet; (14) thence North 49'42'48" West, a distance of 101.45 feet; (15) thence North 63'22'46" West, a distance of 454.30 feet to the easterly boundary of Parcel 2
per said Instrument No. 2023083467; thence along last said easterly line for the following ten ( 10) courses: ( 1) North 34·55'31" East, a distance of 422.97 feet; (2) North 34' 12'19" East, a distance of 90.38 feet to a point on a non-tangent curve; (3) along said non-tangent curve to the left, having a radius of 507.03 feet, a central angle of 43·59' 49", an arc length of 389.34 feet, a chord of which bears North 08'50' 45" East, a chord length of 379.85 feet to a point on a non-tangent line; ( 4) North 12'24' 13" West, a distance of 351.33 feet to a point of tangency; (5) along said tangent curve to the left, having a radius of 455.00 feet, a central angle of 59'53'24", an arc length of 475.60 feet, a chord of which bears North 42'21'04" West, a chord length of 454.24 feet to a non-tangent line; (6) North 24'04'44" East, a distance of 375.32 feet;
(7) North 32'28'34" West, a distance of 365.15 feet; (8) North 83'14'28" East, a distance of 274.84 feet; (9) North 32'39'24" West, a distance of 159.81 feet; (10) North 00'00'00" East, a distance of 414.51 feet to the north line of the Northwest Quarter of Section 18; thence South 89'38'15" East, a distance of 582.51 feet along last said north line to the North Quarter corner of Section 18; thence South 89'38'34" East, a distance of 2,674.68 feet along the north line of the Northeast Quarter to the Northwest corner of Section 17; thence South 88'05'46" East, a distance of 5,336.32 feet along the north line of said Section 17 to northeast corner of said Section 17 and the westerly boundary of deed per said Instrument No. 2024128774, being a point on a non-tangent curve; thence along last said west and south boundary line for the following five (5) courses: (1) along said non-tangent curve to the left, having a radius of 2135.00 feet, a central angle of 02'47'35", an arc length of
104.08. feet, a chord of which bears South 36'51'28" West, a chord length of 104.07 feet to a point of tangency; (2) thence South 35'27'53" West, a distance of 935.32 feet; (3) thence South 54'32'07'' East, a distance of 96.77 feet to a point of curvature; (4) along said tangent curve to the left, having a radius of 1,000.00 feet, a central angle of 17' 13'23", an arc length of 300.60 feet, a chord of which bears South
63'08'49" East, a chord length of 299.47 feet to a point of tangency; (5) thence South 71'45'30" East, a distance of 257.26 feet to the east line of said Section 17; thence South 00'45'27" West, a distance of 4,158.34 feet along said east line to the northwest corner of Section 21; thence South 89'08' 18" East, a distance of 2,642.50 feet along the north line of the Northwest Quarter of said Section 21 to the North Quarter corner of said Section 21; thence South 89'08'18" East, a distance of 2,387.04 feet along the north line of the Northeast Quarter of said Section 21 to the POINT OF BEGINNING;

Overall Parcel contains 10,253.58 acres, more or less.

This is NOT a Survey and Not valid without all  sheets.
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 - 11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive - S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page  294	OF 8		215613193v-spex03	

With every community, we redefine what's possible.

Stantec is a global leader in sustainable engineering, architecture, and environmental consulting. The diverse perspectives of our partners and interested parties drive us to think beyond what’s previously been done on critical issues like climate change, digital transformation, and future-proofing our cities and infrastructure. We innovate at the intersection of community, creativity, and client relationships to advance communities everywhere, so that together we can redefine what’s possible.

Stantec Consulting Services Inc.

777 S Harbour Island Boulevard, Suite 600 Tampa FL 33602-5729
stantec.com
Page 295

Composite Exhibit B

Revised Assessment Report of Benefits

3

Page 296

West Villages Improvement District

Unit of Development No. 1

Fourth Amendment to the 2007 Engineer’s Report

June 12, 2026

Stantec Consulting Services Inc.

Prepared for:
West Villages Improvement District 2501 A Burns Rd
Palm Beach Gardens, FL 33410 Phone: 941.244.2703

Prepared by:
Stantec Consulting Services Inc.
777 S Harbour Island Blvd, Suite 600 Tampa, FL 33602

Submittal to:	West Villages Improvement District

2501 A Burns Rd
Palm Beach Gardens, FL 33410 Phone: 941.244.2703

Project/File: 238202292

Phone: 813.242.9302

Page 297

1	Purpose and Scope
The purpose of this Fourth Amendment to the Engineer’s Report prepared by Kimley Horn on March 14, 2006, as amended by the First Amendment dated April 25, 2006, Second Amendment by Dewberry Engineers on July 14, 2022 and Third Amendment by Dewberry Engineers on March 20, 2025, is to revise and update the Unit 1 area and boundary. The new area will be 10,253.58 acres. The cost of the Project, as described in the approved Plan of Improvements, as amended, is $49,896,365.31. This total benefit amount divided by 17,665 of half-acre or less portions of lands that will be specially benefitted by the Project equals $2,824.59 of benefit per half-acre or less portion of land. An updated sketch and legal description for the revised Unit of Development No. 1 boundary is included in Appendix A1. There are no additional changes to the original Engineer’s.

Giacomo Licari, P.E.

Florida Registration No. 72415

Page 298

Exhibits

Page 299

Appendix A - Exhibits

Appendix A - Exhibits
A.1	Unit 1 – Sketch & Legal Description

A-1
C:\Users\glicari\DC\ACCDocs\Stantec Consulting\238202206_West_Villages_FY2025\Project Files\Unit 1\Engineering Reports\Unit 1 2026 Amended Eng Report\Fouth Amend. to Unit 1 Eng Report.docx
Page 300

Page 301

DESCRIPTION	WEST VILLAGES IMPROVEMENT DISTRICT UNIT 1 BOUNDARY PARCEL "A"
LANDS LOCATED IN TOWNSHIP 39 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

That portion of the Southeast Quarter of Section 34, lying West of the Myakka River, South of the South line of lands described in Official Record Instrument No. 2000002794, Public Records of Sarasota County, Florida (River Road Office Park, Inc.), and easterly of the maintained right of
way line of a paved road running from River Road to the South line of the Northeast Quarter of said Section 34, (Old River Road), less and except the following:

That portion described in Official Record Instrument No. 1999111833, Public Records of Sarasota County, Florida, (Right of Way for County Road #777).
All of Section 35 lying West of the Myakka River.

LANDS LOCATED IN TOWNSHIP 40 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA

All of Section 3, lying easterly of the maintained right of way line of County Road No. 777 (South River Road), less and except the following:

That portion conveyed in Order of Taking recorded in Official Record Book 2679, Page2750-2754, of the Public Records of Sarasota County, Florida (County Road No 777);

All of Section 10, lying easterly of the maintained right of way line of County Road No. 777 (South River Road). ALSO;
LANDS LOCATED IN TOWNSHIP 39 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

All of Section 31, less and except the following:
Right-of-way of U. S. Highway # 41 (State Road # 45).

All of Section 32, less and except the following:
Right-of-way of U. S. Highway # 41 (State Road # 45);
A portion of lands described in Official Records Book 1571, Page 2172 of the Public Records of Sarasota County, Florida, further described as follows:

Commence at the southeast corner of Section 32; thence N.00'30'20"E. along the east line of said Section 32, a distance of 1,403.73 feet to the POINT OF BEGINNING; thence N.89'29'35"W., a distance of 410.09 feet; thence N.00'30'25"E., a distance of 3,763.88 feet to the
point of curvature of a non-tangent curve to the right, having a radius of 5,603.58 feet and a central angle of 01'13'57"; thence Easterly along the arc of said curve, a distance of 120.55 feet, said curve having a chord bearing and distance of S.84'00'58"E., 120.54 feet, to the point of tangency of said curve; thence S.00'30'25"W., a distance of 1,315.78 feet; thence S.89'29'35"E., a distance of 290.03 feet to said east line of Section 32; thence S.00'30'20''W. along said east line, a distance of 2,436.60 feet to the POINT OF BEGINNING.
LANDS LOCATED IN TOWNSHIP 40 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

That portion of Section 3, lying westerly of the maintained Right-of-way line of County Road #777 (South River Road), less and except the following:
That portion conveyed in Official Record Instrument No. 2000002794 of the Public Records of Sarasota County, Florida, (River Road Office Park, Inc.);
All of Section 4, Less and except the following:
That portion described in Official Record Instrument No. 2000002794, of the Public Records of Sarasota County, Florida, (River Road Office Park, Inc.).
All of Section 5. All of Section 6. All of Section 7. All of Section 8.
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota,FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page 302	OF 8		215613193v-spex03	

All of Section 9.

That portion of Section 10, lying westerly of the maintained right-of-way for County Road # 777 (South River Road) ALSO;
PARCEL "c''

LANDS LOCATED IN TOWNSHIP 39 SOUTH, RANGE 20 EAST, SARASOTA COUNTY, FLORIDA:

All of Section 29, less and except the following:

The Easterly 1670.80 feet thereof as measured perpendicular to the East line of said Section 29; Right-of-way for U.S. Highway #41 (State Road #45).
All of Section 30, less and except the following:
Right-of-way for U.S. Highway #41 (State Road #45);
That portion conveyed to Florida Power and Light Company consisting of approximately 4.56 acres in the SW1 / 4 as described in Official Record Book 1036, Page 802, Public Records of Sarasota County, Florido;
That portion lying West of lands described in Official Record Book 1036, Page 802, South of the westerly extension of the North line of said lands described in Official Records Book 1036, Page 802, and North of the northerly Right-of-way line of U.S. Highway #41.
ALSO;

PARCEL D-1

A Parcel of Land lying in Sections 21, 28, 29, 32 and 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

BEGIN at the Northeast Corner of Section 29, Township 39 South, Range 20 East, Sarasota County, Florida; thence N.03'31'33"E., a distance of
648.44 feet to a point on the Southwesterly Right of Way Line of West River Road, (County Road #777) per Florida Department of Transportation Right of Way Map, Section 17502- 2902, Road Plat Book 2, Page 44; thence along said Southwesterly Right of Way Line of West River Road the following Five (5) courses and distances: ( 1) S.33'54'28"E., a distance of 130.46 feet; (2) thence S.36' 46'13"E., a distance of
100.00 feet; (3) thence S.39'37'57"E., a distance of 200.25 feet; (4) thence  S.36'46'13"E., a distance of 392.99 feet; (5) thence S.36'46'13"E., a distance of 625.17 feet to a point on the Easterly line of the Westerly 883.58 feet of Section 28, Township 39 South, Range 20 East, Sarasota County, Florida; thence S.02'48'38"E., along the Easterly Line of the Westerly 883.58 feet of said Section 29, and its southerly extension, a distance of 5003.37 feet to a point on the Northerly Right of Way Line of U.S. Highway No. 41, (State Road No. 45) per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the left having a radius of 5791.58 feet, a central angle of 18'04'29", a chord bearing of N.80'36'08"W., and a chord length of 1819.46 feet; thence along the arc of said curve an arc length of 1827.03	feet to the end of said curve; thence continue along said Northerly Right of Way Line of U.S. Highway No. 41 following four (4) courses and distances: (1) N.67'02'13"W., a distance of 40.90 feet; (2) thence N.89'30'05"W., a distance of 50.02 feet; (3)
thence S.72'44'31''W., a distance of 52.35 feet; (4) thence N.89'38'31 ''W., a distance of 639.57 feet to a point on the Westerly Line of the Easterly 1670.80 feet of Section 29, Township 39 South, Range 20 East, Sarasota	County, Florida; thence N.02' 48'38"W., along the Westerly Line of the Easterly	1670.80 feet of said Section 29, a distance of 5223.69 feet to a point on the North Line of said Section 29, Township 39 South, Range 20 East; thence S.89'37'21 "E., along said North Line of Section 29, o distance of 1673.39 feet to the POINT OF BEGINNING.

ALSO;

PARCEL D-3

A Parcel of Land lying in Sections 32 and 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

COMMENCE at the Northeast Corner of Section 32, Township 39 South, Range 20 East, Sarasota County Florida; thence S.00'30'20"W., along the East Line of said Section 32, a distance of 200.54 feet to a point on the Southerly Right of Way Line of U.S. Highway No.41 (State Road No. 45), per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the left having a radius of 5603.58 feet, a central angle of 02'59'30", a chord bearing of N.81'54'15"W., and a chord length of 292.55 feet; thence along the arc of said curve and the Southerly Right of Way of said U.S. Highway No. 41, an arc length of 292.59 feet to the POINT OF BEGINNING, same being a point on the East Line of a 120 foot wide perpetual Non-Exclusive easement as recorded in Official Records Book 2785, Page 641, per Public Records of Sarasota County Florida; thence S.00'30'25"W., along the East Line of said 120 foot wide perpetual Non-Exclusive easement, a distance of 1315.78 feet to a point on the Northerly Line of Lands of Manatee Community College described in Official Records Book 1571, Page 2172, per Public Records of Sarasota County, Florida; thence S.89'29'35"E., along said Northerly Line of Manatee Community
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2026 -  11:47:34	EDMEJIAjC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page  303	OF 8		215613193v-spex03	

College a distance of 999.96 feet to a point on the West Line of a 200 foot wide Access Easement per Official Records Book 1571, Pages 2172 through 2175 and Official Records Book 2389, Pages 528 through 530 per Public Records of Sarasota County, Florida; thence N.00'30'25"E., along the West Line of said 200 foot Wide Access Easement, a distance of 1109.46 feet to a point on said Southerly Right of Way of U.S. Highway No.41, same being a point on a curve to the left having a radius	of 5597.58 feet, a central angle of 04'30'38", a chord bearing of N.75'11'44"W., and a chord length of 440.55 feet; thence along the arc of said curve and said Southerly Right of Way an arc length of 440.66 feet to the end of said curve; thence N.12'32'57''E., a distance of 6.00 feet to the point of curvature of a curve to the left having a radius of 5603.58 feet, a central angle of 05·55'57", a chord bearing of N.80'25'31"W., and a chord length of 581.58 feet; thence along the arc of said curve an arc length of 581.84 feet to the POINT OF BEGINNING.
ALSO;
PARCEL "E"

A Parcel of Land lying in Sections 28 and 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as
follows:

COMMENCE at the Southwest Corner of Section 28, Township 39 South, Range 20 East; thence S.89'44'12"E., along the South Line of said Section 28, a distance of 884.85 feet to the POINT OF BEGINNING, same being a point on the Easterly Line of the Westerly 883.58 feet of Section 28, Township 39 South, Range 20 East; thence S.02'48'38"E., along said Easterly Line of the Westerly 883.58 feet, a distance of 227.61 feet to a point on the Northerly Right of Way Line of U.S. Highway No. 41, (State Road No. 45) per Florida Department of Transportation Right of Way Map, Section 17010-2508; thence EAST, a distance of 3489.12 feet to a point on the Westerly Right of Way Line of West River Road, (County Road #777) per Florida Department of Transportation Right of Way Map, Section 17502-2902, Road Plat Book 2, Page 44; thence N.36'46'13"W., along said Westerly Right of Way Line of West River Road, a distance of 6238.56 feet; to a point on the Easterly Line of the Westerly 883.58 feet of Section 28; thence S.02'48'38"E., along said Easterly Line of the Westerly 883.58 feet of Section 28, a distance of 4775.76 feet to
the POINT OF BEGINNING.

ALSO;

PARCEL F-1

A Parcel of Land lying in Section 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows: COMMENCE at the East Quarter Corner of Section 33, Township 39 South, Range 20 East, Sarasota County Florida; thence S.00' 16'02"W., along the East line of said Section 33, a distance of 289.08 feet to a point on the Southerly Right of Way Line of U.S. Highway No.41, (State Road No. 45), per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the right having a radius of 3011.73 feet, a central angle of  24'58'49", a chord bearing of N.66'51'56"W., and a chord length of 1032.71 feet;  thence along the arc of said curve and said Southerly Right of Way of U.S. No. 41, an arc length of 1313.08 feet to the point of tangency of said curve; thence N.54'22'31 "W., along said Southerly Right of Way, a distance of 66.57 feet to the POINT OF BEGINNING, same being the Northwest corner
of Lands described in Official Records Instrument #1998166153, per Public Records of Sarasota County, Florida; thence along the Westerly line of said Lands described in Official Records Instrument #1998166153 the following three (3) courses and distances: (1) S.35'37'26"W., a distance of 161.93 feet to the point of curvature of a  curve to the right having a radius of 559.97 feet, a central angle of 29'49'56",  a chord bearing of S.50'32'24"W., and a chord length of 288.28 feet; (2) thence along the arc of said curve an arc length of 291.56 feet to the end of said curve; (3) thence S.00'01'27"W., a distance of 1074.23 feet; thence	N.48'24'50"W., leaving said Westerly Line, a distance of 2914.38 feet to the Northeast corner of Lands described as Manatee Community College per Official Records Book 1571, Page 2172, same being the point of curvature of a curve to the left having a radius of 4577.37 feet, a central angle of 06'20'23", a chord bearing of
N.60' 40'02''W., and a chord length of 506.22 feet; thence along the arc of said curve and Northerly Line of Lands described as Manatee Community	College, an arc length of 506.48 feet to the end of said curve, same being the Southeast corner of lands described in Official Records Book 2389, Page 529, Public Records of Sarasota County, Florida; thence N.65'18'18"E., along the Easterly Line of said lands described in Official Records Book 2389, Page 529, a distance of 188.09 feet; thence continue N.00'00'19"W., along said Easterly Line, a distance of 144.96 feet to the Northeast corner of said Lands; thence N.65'21 '46''W along the Northerly Line of said Lands, a distance of
400.68 feet to the Northwest corner of said Lands, same being a point on the Easterly Line of a 200 foot wide Access Easement per Official
Records Book 1571, Pages 2172 through 2175 and Official Records Book 2389, Pages 528 through 530, Public Records of Sarasota County, Florida; thence N.00'30'25"E., along the Easterly Line of said 200 foot wide Access Easement, a distance of 786.89 feet to the Southerly Right of Way of U.S. No. 41,(State Road No. 45), same being a point on a curve to the right having a radius of 5597.58 feet, a central angle of 03'08'33", a chord bearing of S.69'13'16"E., and a chord length of 306.97  feet; thence along the arc of said curve an arc length of 307.01 feet to the end of said curve; thence continue along said Southerly Right of Way Line the following fourteen (14) courses and distances: (1) S.22'19'13''W., a distance of  10.00 feet to a point on a curve to the right having a radius of 5587.58 feet, a central angle of 00'45'15", a chord bearing of S.67' 16'21 "E., and a chord length  of 73.55 feet; (2) thence along the arc of said curve an arc length of 73.55 feet to the end of said curve; (3) thence N.23'06'16"E., a distance of 10.00 feet to a point on a curve to the right having a radius of 5597.58 feet, a central angle of 08'17'44", a chord bearing of S.62'44'52''E., and a chord length of 809.74 feet;(4) thence along the arc of said curve an arc length of 810.45 feet to the end of said curve; (5) thence S.31'08'57"W., a distance of 10.00 feet to a point on a curve to the right having a
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page 304	OF 8		215613193v-spex03	

radius of 5587.58 feet, a  central angle of 00'45'12", a chord bearing of S.58'13'22"E., and a chord length of 73.47 feet; (6) thence along the arc of said curve an arc length of 73.47 feet to the end of said curve; (7) thence N.32"24'25"E., a distance of 10.00  feet to a point on a curve to the right having a radius of 5597.58 feet, a central angle of 03'28'13", a chord bearing of S.56'06'38"E., and a chord length of
338.98 feet; (8) thence along the arc of said curve an arc length of 339.03  feet to the end of said curve; (9) thence S.56'35'34"E.; a distance of 155.08 feet; (10) thence S.54'22'31"E., a distance of 1102.52 feet; (11) thence S.51'00'40"E., a distance of 101.66 feet; (12) thence S.54'20'43"E., a distance of 199.02 feet; (13) thence S.48'43'03"E., a distance of 100.71 feet; (14) thence S.54'22'31 "E., a distance of 447.75 feet to the POINT OF BEGINNING.

ALSO; PARCEL F-2
A Parcel of Land lying in Sections 33 and 34, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

BEGIN at the East Quarter Corner of Section 33, Township 39 South, Range 20 East, Sarasota County Florida; thence S.00'16'02"W., along the East line of said Section 33, a distance of 81.44 feet to a point on the Northerly Right of Way Line of U.S. Highway No.41,(State Road No. 45), per Florida Department of Transportation Right of Way Map, Section 17010-2508, same being a point on a curve to the right having a radius of 2807.73 feet, a central angle of	24'13'02'', a chord bearing of N.66'29'02''W., and a chord length of 1177.92 feet; thence along the arc of said curve and said Northerly Right of Way Line of U.S. Highway No.41, an arc length of 1186.74 feet to the point of tangency of said curve; thence continue along said Northerly Right of Way Line of U.S. Highway No. 41, the following Ten (10) courses and distances: (1) N.54'22'31"W., a distance of 2172.53 feet to the point of curvature of a curve to the left having  a radius of 5791.58 feet, a central angle of 03' 43'16", a chord bearing of N.56' 14'1O"W., and a chord length of 376.08 feet; (2) thence along the arc of said curve an arc length of
376.14 feet to the end of said curve; (3) thence N.31'53'06"E., a distance of 16.00 feet to a point on a curve to the left having a radius of 5807.58 feet, a central angle of 00'30'09", a chord bearing of N.58'20'53"W., and a chord length of 50.95 feet; (4) thence along the arc of said curve an arc length of 50.95 feet to the end of said curve; (5) thence  S.31'21'44"W., a distance of 16.00 feet to a point on a curve to the left having a radius of 5791.58 feet, a central angle of 08'17'48", a chord bearing of N.62'44'51"W., and a chord length of 837.92 feet;
(6) thence along the arc of said curve an arc length of 838.65 feet to the end of said curve; (7) thence N.23'06'15"E., a distance of 16.00 feet to a point on a curve to the left having a radius of 5807.58 feet, a central angle of 00'45'12", a chord bearing of	N.67'16'21"W., and a chord length of 76.37 feet; (8) thence along the arc of	said curve an arc length of 76.37 feet to the end of said curve; (9) thence S.22'21'03''W., a distance of 16.00 feet to a point on a curve to the left having a radius of 5791.58 feet, a central angle of 03'54'56", a chord bearing of N.69'36'26"W., and a chord length of 395.72 feet; (10) thence along the arc of	said curve an arc length of 395.79 feet to the end of said curve; thence N.90'00'00"E., leaving said Northerly Right of Way Line of U.S. Highway No.41, a distance of 3489.12 feet to a point on the Southwesterly Right of Way Line of West River Road (County Road #777), per Florida Department of Transportation Right of Way Map, Section 17502-2902, Plat Book 2, Page 44; thence S.36'46'13"E., along the Southeasterly Right of Way Line of said River Road, a distance of 2225.56 feet; thence N.89'48'07"W., leaving said Southerly Right of Way Line, a distance of 421.78 feet to a point on the East Line of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida; thence S.00'58'25"W., along the East Line of said Section 33, a
distance of 659.46 feet  to the POINT OF BEGINNING.

ALSO; PARCEL ''H"
A portion of Sections 33 and 34, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

BEGIN at the Southeast corner of Section 32, Township 39 South, Range 20 East; thence N.00'30'20"E., along the East line of said Section 32, a distance of 1,403.73 feet to the south boundary line of lands described in Official Records Book 1571 at Page 2172, of the Public Records of Sarasota County, Florida; thence along said south boundary line and the east boundary line of said lands described in Official Records Book 1571, at Page 2172 the following two (2) courses: (1) S.89'29'35"E., a distance of 1550.12 feet; (2) thence N.00'30'25"E., a distance of 2062.70 feet to the Northeast corner of said lands; thence S.48'24'50"E., a distance of 2914.38 feet to the Southwest corner of lands described in Official Records Instrument 1998166154, of the Public Records Sarasota County, Florida; thence along the boundary of said lands described in Official Records Instrument 1998166154 the following three (3) courses: ( 1) S.89'58'33"E., a distance 676.50 feet; (2) thence N.00'01'27"E., a distance
of 752.33 feet; (3) thence N.28'06'22"E., a distance of 362.06 feet to a point on the southerly right of way line of U.S. Highway No. 41, as per Florida Department of Transportation Right of Way Map, Section 17010-2508, said point being on a curve concave to the northeast and having a radius of 3011.73 feet, a central angle of 14'28'18", a chord bearing of S.72'07'12"E. and a chord distance of 758.67 feet; thence in an easterly direction, along the arc of said curve, an arc distance of 760.69 feet to a point on the West line of Section 34, Township 39 South, Range 20 East, Sarasota County, Florida; thence S.00'16'02''W., along the West line of said Section 34, and leaving said southerly right of way line, a distance of 379.82 feet; thence S.89'37'27"E., a distance of 1329.90 feet to a point on the westerly right of way line of County Road #777 (South River Road) as per Florida Department of Transportation Right of Way Map, Section 17550-2601; thence along said westerly right of way line, the following six (6) courses; (1) S.00'07'30"W., a distance of 5.48 feet; (2) thence S.89'23'52''E., a distance of 9.74 feet; (3) thence
This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page 305	OF 8		215613193v-spex03	

S.36'39'07"E., a distance of 64.18 feet to the point of curvature of a circular curve to the right, having a radius of 5599.32 feet, a central angle of 02'00'54", a chord bearing of S.35'38'40"E. and a chord distance of 196.90 feet; (4) thence southeasterly, along the arc of said curve, an arc distance of 196.91 feet to the end of said curve; (5) thence N.55'21'47"E., radial to the last described curve, a distance of 20.00 feet to a point on a curve concentric with the last described curve and having a radius of 5619.32 feet, a central angle of 15'31'30", a chord bearing of S.26'52'28"E. and a chord distance of 1517.98 feet; (6) thence in a southerly direction along the arc of said curve, an arc distance of 1522.64 feet to the Northeast corner of lands described in Official Records Instrument 2000002794, of the Public Records Sarasota County,
Florida; thence S.78'41'04''W., along the northerly line of said lands described in Official Records Instrument 2000002794, a distance of 2240.20 feet to the Southeast corner of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida; thence N.89'39'52''W., along the South line of said Section 33, a distance of 5318.90 feet to the POINT OF BEGINNING.
ALSO;

PARCEL ORI 2017060110 (aka DIOCESE PARCEL)

A portion of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

Commence at the East Quarter comer of Section 33, Township 39 South, Range 20 East, Sarasota County, Florida (DNR certified corner record #4526); thence S.00'14'28'W., along the East line of the Southeast Quarter of said Section 33, a distance of 289.02 feet to a point on the southerly right of way line of U.S. Highway No. 41 (State Road No. 45) (204 feet wide), same being a point on a curve to the right, having: a radius of 3011.73 feet, a central angle of 14'28'16", a chord bearing of N.72'08'43"W. and a chord length of 758.65 feet; thence along said southerly right of way line, along the arc of said curve, an arc length of 760.67 feet to the POINT OF BEGINNING; thence S.28'04'55''W., leaving said southerly right of way line, a distance of 362.11 feet; thence SOUTH, a distance of 752.37 feet; thence WEST, a distance of 676.53 feet;
thence NORTH, a distance of 1074.28 feet to a point on a curve to the left, having: a radius of 560.00 feet, a central angle of 29'49'56", a chord bearing of N.50'30'57"E. and a chord length of 288.29 feet; thence along the arc of said curve, an arc length of 291.58 feet to the point of tangency of said curve; thence N.35'35'59"E., a distance of 161.97 feet to a point on said southerly right of way line of U.S. Highway No. 41; thence S.54'24'0I"E., along said southerly right of way line, a distance of 66.57 feet to the point of curvature of a curve to the left, having: a radius of 3011.73 feet, a central angle of 10'30'33", a chord bearing of S.59'39'18"E. and a chord length of 551.64 feet; thence continue along said southerly right of way line, along the arc of said curve, an arc length of 552.42 feet to the POINT OF BEGINNING.
ALSO;

ESPLANADE AT WELLEN PARK

A parcel of land lying in Section 17, Township 40 South, Range 20 East, Sarasota County, Florida and being more particularly described as follows:

Begin at the Northwest corner of said Section 16, thence along the West boundary of said Section 16, S 00'46'22" W, a distance of 1117.01 feet; thence N 71'45'30" W, a distance of 256.95 feet; thence northwesterly, 300.60 feet along the arc of a tangent curve to the right having a radius of 1000.00 feet and a central angle of 17'13'23" (chord bearing N 63'08'49" W, 299.47 feet); thence N 54'32'07'' W, a distance of 96.77 feet; thence N 35'27'53" E, a distance of 935.32 feet; thence northeasterly, 104.08 feet along the arc of a tangent curve to the right having a radius of 2135.00 feet and a central angle of 02' 47'35" (chord bearing N 36'51'40" E, 104.07 feet) to the POINT OF BEGINNING.
ALSO;

BOCA ROYAL EAST

A parcel of land being a portion of those lands according to Official Records Instrument 2014062918 of the Public Records of Sarasota County, Florida, lying in Sections 18 and 19, Township 40 South, Range 20 East, Sarasota County, Florida more particularly described as follows:

Beginning at the southwest corner of Section 18, Township 40 South, Range 20 East, Sarasota County, Florida; thence North 00'45'50" East, along the west line of the Southwest 1/ 4 of said Section 18, a distance of 2,651.17 feet to the northwest corner of said Southwest 1/ 4 of Section 18; thence N.00'36'40"E., along the west line of the Northwest 1/4 of said Section 18, a distance of 2,655.20 feet to the northwest corner of said Section 18; thence S.89'38'51 "E., along the north line of the Northwest 1/4 of said Section 18, a distance of 2,092.37 feet; thence leaving said north line S.OO'OO'OO"E., a distance of 414.55 feet; thence S.32'39'24"E., a distance of 159.81 feet; thence S.83'14'28"W., a distance of 274.84 feet; thence S.32'28'34"E., a distance of 365.15 feet; thence S.24'04' 44"W., a distance of 375.32 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.17'42'12''W., a radial distance of 455.00 feet; thence Southeasterly along the arc, through a central angle of 59'53'24", a distance of 475.60 feet; thence along a line non-tangent to said curve, S.12'24' 13"E., a distance of 351.33 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.76'50'51 "W., a radial distance
of 507.03 feet; thence Southerly along the arc, through a central angle of 43·59'49", a distance of 389.34 feet; thence along a line non-tangent
to said curve, S.34'12'19"W., a distance of 90.38 feet; thence S.34'55'31"W., a distance of 422.97 feet; thence S.63'22'46"E., a distance of

This is NOT a Survey and Nol valid w1Lhoul all sheels
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page 306	OF 8		215613193v-spex03	

454.30 feet; thence S.49'42'48"E., a distance of 101.45 feet; thence S.22'34'03"E., a distance of 101.02 feet; thence S.20'03'25"E., a distance of
232.61 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.68'10'37"W., a radial distance of 900.00 feet; thence Southerly along the arc, through a central angle of 45'23'50", a distance of 713.10 feet; thence along a line non-tangent to said curve, S.61'06'42"E., a distance of 171.47 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.28'21'20"W., a radial distance of 545.08 feet; thence Southeasterly along the arc, through a central angle of 55'06'21", a distance of 524.25 feet; thence along a line non-tangent to said curve, S.07'06'47"E., a distance of 423.04 feet; thence continue Southerly along said line, a distance of 164.03 feet to a point of curve to the left having a radius of 227.13 feet and a central angle of 37'40'01"; thence Southeasterly along the arc a distance of 149.32 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.45'39'42"W., a radial distance of 2,072.08 feet; thence Southeasterly along the arc, through a central angle of 06'01'31", a distance of 217.91 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.44'11 '34"W., a radial distance of 605.00 feet; thence Southeasterly along the arc, through a central angle of 31'18'52", a distance of 330.66 feet; thence along a line non-tangent to said curve, S.14'28'39"E., a distance of 195.78 feet; thence S.11'47'01"E., a distance of 113.15 feet to the point of curve of a non tangent curve to the right, of which the radius point lies S.82' 41'03"W., a radial distance of 235.00 feet; thence Southerly along the arc, through a central angle of 45'53'09", a distance of 188.20 feet; thence along a line non-tangent to said curve, S.43'00'36"W., a distance of 788.64 feet; thence S.10'26'23"E., a distance of 600.46 feet; thence S.23'03'06"W., a distance of 1,367.66 feet; thence N.84'52'31"W., a distance of 722.42 feet; thence N.58' 42'27"W., a distance of 666.92 feet; thence N.00' 47'09"E., a distance of 135.53 feet; thence N.49'50'04"W., a distance of 178.34 feet; thence N.56' 18'11"W., a distance of 190.18 feet; thence N.64'57'23"W., a distance of 166.26 feet; thence N.65' 14'22"W., a distance of
167.94 feet; thence N.70'38'32"W., a distance of 189.13 feet; thence N.88'28'31"W., a distance of 211.61 feet; thence S.86'45'40"W., a distance
of 125.61 feet; thence N.89'12'51"W., a distance of 30.00 feet; thence N.00'47'09"E., a distance of 54.02 feet; thence N.89'12'51''W., to west line of Northwest 1/4 of Section 19, Township 40 South, Range 20 East, Sarasota County, Florida, a distance of 170.03 feet; thence N.00'47'09"E., along said west line, a distance of 2,227.97 feet to the POINT OF BEGINNING.
AND ALSO;

WEST VILLAGES PARKWAY EXTENSION (WINCHESTER FLORIDA)

Commence at the southeast corner of Section 8, Township 40 South, Range 20 East, Sarasota County, Florida, said point also being the southwest corner of Tract 603, as depicted and recorded in Everly at Wellen Park, subdivision, Plat Book 57, Page 66 in the Public Records of Sarasota County, Florida, said point also being the POINT OF BEGINNING lying on a curve to the left, having a radius of 2135.00 feet and a chord which bears S.36'57'00"W. 97.61 feet; thence Southwesterly along the arc of said curve, through a central angle of 02'37'11", a distance
of 97.62 feet; thence S.35'27'53"W., a distance of 941.78 feet; thence N.54'32'07"W., a distance of 130.00 feet; thence N.35'27'53"E., a distance of 941.98 feet to southeast corner of Tract 603 as depicted and recorded in Wellen Park Golf and Country Club, Phase 1A, subdivision, Plat
Book 56, Page 75 of said Public Records, said point also being the beginning of a non-tangent curve to the right having a radius of 2265.00 feet, a chord which bears N.41'58'19"E., 499.99 feet, and a central angle of 12' 40'25"; thence Northeasterly along the southeasterly line of said Tract 603 of said Wellen Park Golf and Country Club, Phase 1A, a distance of 501.01 feet to the south line of Tract 101 as depicted and recorded in Manasota Beach Ranchlands Plat No. 1, subdivision, Plat Book 55, Page 367 in said Public Records; thence S.41'41'28"E., along said southerly line a distance of 130.00 feet to the intersection with said Tract 603 of said Everly at Wellen Park, subdivision, said point also being
the beginning of a non-tangent curve to the left having a radius of 2135.00 feet, a chord which bears S.43'17'04''W., 373.97 feet, and a central angle of 10'02'56"; thence Southwesterly along the northwesterly line of said Tract 603 and the arc of said curve, a distance of 374.45 feet to the POINT OF BEGINNING, being and lying in Sections 8, 9 and 17, Township 40 South, Range 20 East, Sarasota County, Florida
LESS AND EXCEPT

Commence at the southeast corner of Section 8, Township 40 South, Range 20 East, Sarasota County, Florida, said point also being the southwest corner of Tract 603, as depicted and recorded in Everly at Wellen Park, subdivision, Plat Book 57, Page 66 in the Public Records of Sarasota County, Florida, said point also being the POINT OF BEGINNING; thence N.88'05'49''W., along the south line of Section 8, a distance of
158.99 feet to the southeast corner of Tract 603 as depicted and recorded in Wellen Park Golf and Country Club, Phase 1A, subdivision, Plat
Book 56, Page 75 of said Public Records, said point also being the beginning of a non-tangent curve to the right having a radius of 2265.00 feet, a chord which bears N.42'05'31"E. 490.57 feet, and a central angle of 12'26'02''; thence Northeasterly along the southeasterly line of said Tract 603 of said Wellen Park Golf and Country Club, Phase 1A, a distance of 491.53 feet; to the south line of Tract 101 as depicted and recorded in Manasota Bach Ranchlands Plat No. 1, subdivision, Plat Book 55, Page 367 in said Public Records; thence S.41' 41'29"E., along said southerly line a distance of 130.00 feet to the intersection with said Tract 603 of said Everly at Wellen Park, subdivision, said point also being the beginning of a non-tangent curve to the left having a radius of 2135.00 feet, a chord which bears S.43'17'04''W. 373.97 feet, and a central angle of 10'02'56"; thence Southwesterly along the arc of said curve, a distance of 374.45 feet to the POINT OF BEGINNING, being and lying in Sections 8 and 9, Township 40 South, Range 20 East, Sarasota County, Florida.
AND ALSO;

A parcel of land located in Sections 17, 18, 19, 20, and 21, Township 40 South, Range 20 East, Sarasota County, Florida, more particularly described as follows:

This is NOT a Survey and Not valid without all sheets.
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 -  11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive  -   S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page 307	OF 8		215613193v-spex03	

Commencing at the northeast corner of Section 21, Township 40 South, Range 20 East; thence North 89'08'18" West, a distance of 257.03 feet along the north line of the Northeast Quarter of said Section 21 to the POINT OF BEGINNING and a point along the westerly right of way of South River Road; thence South 45'57' 1O" West, a distance of 2,512.42 feet along said right of way to the southeast corner of storm water management parcel per said Instrument No. 2000163356; thence along the boundary of said parcel for the following fifteen (15) courses: ( 1) North 44'02'50" West, a distance of 339.35 feet; (2) South 45'57' 10" West, a distance of 134.51 feet; (3) North 44'02'50" West, a distance of
446.63 feet; (4) South 45'57'10" West, a distance of 1,065.78 feet; (5) North 61'12'33" East, a distance of 95.75 feet; (6) North 87'43'01''
East, a distance of 117.40 feet; (7) South 45'00'35" East, a distance of 149.83 feet; (8) South 26'34'18" East, a distance of 89.62 feet; (9) South 34'31'02" East, a distance of 49.50 feet; (10) North 68'55'13" East, a distance of 137.11 feet; (11) South 44'02'50" east, a distance of
145.92 feet; (12) North 45'57'10" East, a distance of 289.58 feet; (13) South 44'02'50" East, a distance of 75.21 feet; (14) South 45'57'10" West, a distance of 39.98 feet; (15) South 44'02'50" East, a distance of 123.85 feet returning to last said right of way; thence South 45'57'10" West, a distance of 549.95 feet along last said right of way; thence North 56'29'30" West, a distance of 1,725.40 feet; thence North 59' 19'33" West, a distance of 1,950.73 feet; thence North 67'56'40" West, a distance of 1,826.95 feet; thence North 89'35'32" West, a distance of 691.19 feet; thence South 86'34'53" West, a distance of 1,084.68 feet; thence South 74'21'30" West, a distance of 1,642.49 feet; thence South 49'22'31" West, a distance of 1,581.32 feet; thence North 46'59'24" West, a distance of 718.14 feet to the easterly line of Boca Royale East - Phase 1 per said Instrument No. 2023083466; thence along said easterly line for the following fifteen (15) courses: ( 1) North 43'00'36" East, a distance of 596.17 feet to a point on a non-tangent curve; (2) along said non-tangent curve to the left, having a radius of 235.00 feet, a central angle of 45'53'09", an arc length of 188.20 feet, a chord of which bears North 15'37'39" East, a chord length of 183.21 feet to a
non-tangent line; (3) North 11'47'01'' West, a distance of 113.15 feet; ( 4) North 14'28'39" West, a distance of 195.78 feet to a point on a
non-tangent curve; (5) along said non-tangent curve to the left, having a radius of 605.00 feet, a central angle of 31'18'52", an arc length of
330.66 feet, a chord of which bears North 30'09'02'' West, a chord length of 326.56 feet to a point of compound curvature; (6) along said compound curve to the left, having a radius of 2072.08 feet, a central angle of 06'01 '32", an arc length of 217.91 feet, a chord of which bears North 41'19'32" West, a chord length of 217.81 feet to a point of reverse curvature; (7) along said reverse curve to the right, having a radius of 227.13 feet, a central angle of 37'40'01'', an arc length of 149.32 feet, a chord of which bears North 25'56'48" West, a chord length of 146.64 feet to a point of tangency; (8) thence North 07'06'47" West, a distance of 587.07 feet to a point on a non-tangent curve; (9)
along said non-tangent curve to the left, having a radius of 545.08 feet, a central angle of 55'06'21 ", an arc length of 524.25 feet, a chord of which bears North 34'05'32" West, a chord length of 504.27 feet to a non-tangent line; (10) thence North 61'06'42" West, a distance of 171.47 feet to a point on a non-tangent curve; ( 11) along said non-tangent curve to the left, having a radius of 900.00 feet, a central angle of 45'23'50", an arc length of 713.10 feet, a chord of which bears North 00'52'32" East, a chord length of 694.59 feet to a non-tangent line;
( 12) thence North 20'03'25" West, a distance of 232.61 feet; (13) thence North 22'34'03" West, a distance of 101.02 feet; (14) thence North 49'42'48" West, a distance of 101.45 feet; (15) thence North 63'22'46" West, a distance of 454.30 feet to the easterly boundary of Parcel 2
per said Instrument No. 2023083467; thence along last said easterly line for the following ten ( 10) courses: ( 1) North 34·55'31" East, a distance of 422.97 feet; (2) North 34' 12'19" East, a distance of 90.38 feet to a point on a non-tangent curve; (3) along said non-tangent curve to the left, having a radius of 507.03 feet, a central angle of 43·59' 49", an arc length of 389.34 feet, a chord of which bears North 08'50' 45" East, a chord length of 379.85 feet to a point on a non-tangent line; ( 4) North 12'24' 13" West, a distance of 351.33 feet to a point of tangency; (5) along said tangent curve to the left, having a radius of 455.00 feet, a central angle of 59'53'24", an arc length of 475.60 feet, a chord of which bears North 42'21'04" West, a chord length of 454.24 feet to a non-tangent line; (6) North 24'04'44" East, a distance of 375.32 feet;
(7) North 32'28'34" West, a distance of 365.15 feet; (8) North 83'14'28" East, a distance of 274.84 feet; (9) North 32'39'24" West, a distance of 159.81 feet; (10) North 00'00'00" East, a distance of 414.51 feet to the north line of the Northwest Quarter of Section 18; thence South 89'38'15" East, a distance of 582.51 feet along last said north line to the North Quarter corner of Section 18; thence South 89'38'34" East, a distance of 2,674.68 feet along the north line of the Northeast Quarter to the Northwest corner of Section 17; thence South 88'05'46" East, a distance of 5,336.32 feet along the north line of said Section 17 to northeast corner of said Section 17 and the westerly boundary of deed per said Instrument No. 2024128774, being a point on a non-tangent curve; thence along last said west and south boundary line for the following five (5) courses: (1) along said non-tangent curve to the left, having a radius of 2135.00 feet, a central angle of 02'47'35", an arc length of
104.08. feet, a chord of which bears South 36'51'28" West, a chord length of 104.07 feet to a point of tangency; (2) thence South 35'27'53" West, a distance of 935.32 feet; (3) thence South 54'32'07'' East, a distance of 96.77 feet to a point of curvature; (4) along said tangent curve to the left, having a radius of 1,000.00 feet, a central angle of 17' 13'23", an arc length of 300.60 feet, a chord of which bears South
63'08'49" East, a chord length of 299.47 feet to a point of tangency; (5) thence South 71'45'30" East, a distance of 257.26 feet to the east line of said Section 17; thence South 00'45'27" West, a distance of 4,158.34 feet along said east line to the northwest corner of Section 21; thence South 89'08' 18" East, a distance of 2,642.50 feet along the north line of the Northwest Quarter of said Section 21 to the North Quarter corner of said Section 21; thence South 89'08'18" East, a distance of 2,387.04 feet along the north line of the Northeast Quarter of said Section 21 to the POINT OF BEGINNING;

Overall Parcel contains 10,253.58 acres, more or less.

This is NOT a Survey and Not valid without all  sheets.
FOR: WEST VILLAGES IMPROVEMENT DISTRICT	May 27, 2025 - 11 47 34	EDMEJIAIC:\Users\edmejia\OneDrive - S\an\ec\Desk\ap\215613193v-spex03_revE.dwg	
EXHIBIT OF		
WEST VILLAGES IMPROVEMENT DISTRICT, UNIT 1		
TOWNSHIPS 39 & 40 SOUTH, RANGE 20 EAST,	6900 Professional Parkway East,Sarasota, FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910	
SARASOTA COUNTY, FLORIDA	Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
TASK CODE:	I	DRAWN BY:ICHKED BY:ICAD FILE:	IPROJECT NO:		I	DRAWING INDEX NO:	
210		EDM	JRJ	215613193v-spex03	21Page  308	OF 8		215613193v-spex03	

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Page 309

WEST VILLAGES IMPROVEMENT DISTRICT UNIT 1
Series 2017 Refunding Bonds

Amended and Restated Assessment Methodology Report of Benefits for 2017 Refinancing

JUNE 12, 2026

Submitted by:
Special District Services, Inc.
2501A Burns Road
Palm Beach Gardens, Fla. 33410

Toll Free: 877.737.4922
Fax: 561.630.4923
www.sdsinc.org

INTRODUCTION

The West Villages is a development consisting of residential Neighborhoods and Villages with associated Neighborhood and Village Centers, and a proposed mixed-use Town Center containing approximately 12,440 acres located in the City of North Port, Florida. The West Villages is contained within the West Villages Improvement District (the "District"). The West Villages Improvement District ("WVID") was created by and operates under Chapter 2004-456, Laws of Florida (the "Act") and operates pursuant to the Act and applicable provisions of Chapter 298, Florida Statutes. Unit of Development No. 1 ("Unit 1 ") was designated to provide for Master Planning, Standards Development, plus the construction, financing, long-term administration, and management of certain public infrastructure required for the District.

The purpose of this Amended and Restated Report is to revise the acreage and half-acre or less calculations for Unit 1 after a boundary amendment adding an additional approximately 1,256.38 acres to Unit 1.

In accordance with that certain Report of Engineer, dated March 14, 2006, the First Amendment to the Report of Engineer, dated April 26, 2006, each prepared by the then-current District Engineer, Kimley-Horn and Associates, Inc., and the Second Amendment to the Report of Engineer, dated July 14, 2022, and the Third Amendment to the 2007 Engineer’s Report, dated March 7, 2025, each prepared by Dewberry Engineers, Inc. (the “Original Reports”), along with other associated reports, the District levied and imposed special assessments securing its
$34,895,000 in Special Assessment Bonds, Series 2007 (Unit of Development No. 1) (the “Series 2007 Bonds”), which bonds are refunded by its $32,165,000 in Special Assessment Revenue Refunding Bonds, Series 2017 (Unit of Development No. 1) (the “Series 2017 Bonds”).
In such reports, the District Engineer specifically determined:

“The new area will be 8,997.2 acres. The cost of the Project, as described in the approved Plan of Improvements, as amended, is $49,896,365.31. This total benefit amount divided by 15,404 of half-acre or less portions of lands that will be specially benefitted by the Project equals $3,239.18 of benefit per half-acre or less portion of land.
For purposes of this Report, the District Engineer has determined that the calculation of the half-acre portions of land shall be as follows:

Each parcel of land not subject to a legally constituted condominium and having an area less than or equal to one-half acre shall represent one “Half-Acre Portion of Land”
Each parcel of land not subject to a legally constituted condominium and having an area (the “Total Area”) equal to or greater than one acre shall

constitute a number of “Half-Acre Portions of Land” equal to the sum of (i) 2 times the number of whole acres (the “Whole Acres”) included within the Total Area, plus (ii) that number of Half Acre Portions of Land equal to the result of (x) the Total Area minus the Whole Acres divided by (y) 0.50, rounded up to the next higher whole number.
Any land that is subject to a legally constituted condominium shall not be allocated benefits pursuant to (a) or (b) above, but each condominium unit shall constitute one Half Acre Portion of Land.
The Determined Benefits allocated to each parcel of land or condominium unit in the Unit shall equal the total Determined Benefit multiplied by the number of Half-Acre Portions of Land represented by such parcel or condominium divided by the total Half-Acre Portions of Land for all parcels and condominium in the Unit.
The allocation of benefits shall be performed annually based upon the final tax roll for the Unit.”

The District has refunded the Series 2007 Bonds with the Series 2017 Bonds to, among other things, take advantage of interest rate savings which will result in new capital to be used for newly-contemplated infrastructure improvements while maintaining the same per parcel annual debt assessment. The purpose of this report is to memorialize this refinancing and provide assurance there will be no change in the non-ad valorem assessments to secure the Series 2017 Bonds (the “Series 2017 Assessments”).

Table 1 provides a computation of the annual non-ad valorem assessments assessed, imposed and levied against and peculiar to each assessable residential unit subject to the Series 2017 Assessments and demonstrates that the Series 2017 Assessments provide sufficient revenue to meet the maximum annual debt service requirement for the Series 2017 Bonds. The anticipated effect of the refunding of the Series 2007 Bonds will result in an increased par debt amount of outstanding District debt. However, due to the reduced interest rate associated with the re-issuance, the annual payment of debt assessments will stay the same and the new capital will be used for newly-contemplated infrastructure improvements.

In order to ensure that there is sufficient special assessment revenue to pay the Series 2017 Bonds, the District is required to perform an analysis which requires a determination of the amount of non-ad valorem assessments assessed, imposed and levied against and peculiar to each product type in order to meet the required debt service on the Series 2017 Bonds. Based on a Series 2017 refunding bond size of $32,165,000, the maximum annual debt service for the Series 2017 Bonds is $2,377,180, which has not been adjusted to include a 4% discount for early payment of assessments, a 1% fee for the Tax Collector, and a 1% service fee for the Property Appraiser (see attached Table 1).

Since the total amount of the Series 2007 Bonds and the Series 2017 Bonds new capital do not exceed $44,906,755.77, which is 90% of the total benefits number of $49,896,365.31 as described in the Original Reports, the benefit findings discussed in the report and Exhibit D as well as the 15,404 units (the estimated and projected number half-acre or less portions of land in the Unit) and methodology described in the Original Reports do not change and are incorporated herein by reference relative to the Series 2017 Bonds. In that regard, it is concluded that the allocation of special benefits remain unchanged as they flow peculiar to each acre, lot or unit within the District and that the apportionment of the special benefits for the Series 2017 Assessments remains fair and reasonable. It is also concluded that the Series 2017 Assessments remain not in excess of the special benefits peculiar to the property as apportioned.

Please note that Special District Services, Inc. is a management company and does not hold a certificate of authorization to perform engineering services in Florida. As such, this report is not the Report of Engineer as referenced in Florida Statutes 298.

Table 1

Series 2017 Bonds Summary – Note: Total Est. Annual Assessment Per Unit Does NOT Change Due to the Refunding

Product Type	

Number of Units	Series 2007 Bonds Est. Annual Assessment per Unit*	
Total Est. Annual Assessment	
Series 2007 Existing Par Amount	Series 2007
Existing Par Amount Per Unit	
Series 2017 Future Par Amount	
Series 2017 Future Par Amount Per Unit	Series 2017 Bonds Est. Annual Assessment per Unit*	
All	17,665	$144.95	$2,377,180	$29,575,000	$1,920	$32,165,000	$1,821	$134.57	
*Does not include discounts and fees; annual assessment per Unit fluctuates each given based on the number of assessable units

TRAFFIC SIGNAL MAINTENANCE AND COMPENSATION AGREEMENT
THIS	TRAFFIC	SIGNAL	MAINTENANCE	AND	COMPENSATION
AGREEMENT (the “Agreement”), is entered into this     day of 	, 2026 between the West Villages Improvement District, an independent special district of the State of Florida (the “District”) whose mailing address is c/o Special District Services, Inc., 2501A Burns Road, Palm Beach Gardens, Florida 33410, and the City of North Port, Florida, a municipal corporation of the State of Florida (the “City”) whose mailing address is 4970 City Hall Boulevard, North Port, Florida 34286.
RECITALS
Whereas, the District is a local unit of special-purpose government established, pursuant to Chapter 189, Florida Statutes and Chapter 2004-456, Laws of Florida, as amended (collectively, the “Act”); and

Whereas, pursuant to the Act, the District is authorized to finance, fund, plan, establish, acquire, construct or reconstruct, enlarge and extend, equip, operate, and maintain systems, facilities, and infrastructure in conjunction with the development of lands within the District; and

Whereas, the District owns the Traffic Signals and Devices (hereinafter defined) located at Manasota Beach Road/ Wellen Park High School West Entrance and Manasota Beach Road/Wellen Park High School East Entrance; and

Whereas, these improvements, facilities and property require management, inspection, operation, and/or maintenance services; and
Whereas, for ease of administration, potential cost savings to property owners and residents, and the benefits of on-site inspection, operation and maintenance personnel, the District desires to contract with the City to manage, operate, and maintain the Traffic Signals and Devices, as described in more detail herein, and the City is amenable to same; and
Whereas, the District and the City accordingly desire to enter into this Agreement to set forth the parties’ obligations, duties, and responsibilities relative to same.
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. 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.  The City shall be responsible for the maintenance and continuous operation of the traffic signals, interconnected and monitored traffic signals (“IMTS”) (defined as signals that are interconnected with telecommunications and are monitored at a central location), traffic signal systems (defined as central computer, cameras, message signs, communications devices, interconnect / network, vehicle, bicycle & pedestrian detection devices, traffic signal hardware and software, preemption devices, and uninterruptible power supplies (“UPS”)), control devices (defined as intersection control beacons, traffic warning beacons, illuminated street name signs, pedestrian flashing beacons (i.e., school zone flashing beacons, pedestrian crossing beacons, and Rectangular Rapid Flashing Beacons)), and emergency/fire department signals and speed activated warning displays. All traffic signals and control devices mentioned in this paragraph are referred to in this Agreement as “Traffic Signals and Devices”. For the avoidance of doubt, the District shall be responsible for the payment of electricity and electrical charges incurred in connection with operation of such Traffic Signals and Devices, as well as property insurance relative thereto.
SECTION 3. The District agrees to pay the City an annual compensation amount which shall be due and owing to the City on January 1 of each year. The compensation amount consists of the cost of the maintenance and continuous operation of the Traffic Signals and Devices in the amount set forth in Exhibit A. Repair or replacement and other responsibilities of the installation contractor and the District.

SECTION 4. The City shall maintain and operate the Traffic Signals and Devices in a manner that will ensure safe and efficient movement of highway traffic and that is consistent with maintenance practices prescribed by the International Municipal Signal Association (“IMSA”) and operational requirements of the Manual on Uniform Traffic Control Devices (“MUTCD”), as amended.
SECTION 5. The City’s maintenance responsibilities include, but are not limited to, locates, preventive maintenance (periodic inspection, service and routine repairs), restoration of services, and emergency maintenance (trouble shooting in the event of equipment malfunction, failure, or damage). Restoration of services may include temporary poles, stop signs or other methods to maintain traffic. The City shall record its maintenance activities in a traffic signal maintenance log.
SECTION 6. The District intends to conduct a structural inspection of the mast arm structures and strain poles every five (5) years, which inspection shall comply with the checklist included in Exhibit B, attached to and incorporated into this Agreement. The inspection report will promptly be provided to the City and will serve as a 90-day notification to the City that deficiencies exist which require preventative maintenance and periodic maintenance. Preventative maintenance includes but is not limited to: spot painting, cleaning, all wiring issues, graffiti removal, all signal related issues (lighting, signs and connections), and response to traffic impact including repair and replacement of all components damaged by the traffic impact. For any new painted mast arms installed after the date of this agreement, preventative maintenance includes all items described above and also includes repainting, tightening of nuts, replacing missing or deficient bolts, replacement of missing cap covers or equivalent, replacement of missing or deficient access hole cover plates, and repairing improper grounding. Damaged mast arm structures and strain poles must be properly repaired or replaced by the City. If the City is not successful in recovering damage costs from responsible party(ies) within 180 days from the occurrence of damage, the District will reimburse the City for costs incurred due to traffic impacts to mast arms, which reimbursements will be processed after the District receives a properly completed and supported invoice from the City. The District will pursue reimbursements from individuals and/or the third parties who cause damages to mast arms and are liable for replacement/repair costs. Failure to perform preventative maintenance after notification of an inspection deficiency will result in the City being responsible for the corrective actions. If spot painting or any other described preventative maintenance is not carried out, there shall be a twenty-five percent (25%) retainage of the annual compensation amount until the preventative maintenance is performed. For each month subsequent to the expiration of the 90-day notice given to the City that preventative maintenance deficiencies exist, 1/12th of the annual compensation amount will be forfeited up to twenty-five percent (25%) of the annual compensation amount.
SECTION 7.  Periodic maintenance includes but is not limited to: repair of cracks in the mast arm structure; removal and/or repair of grout pads; resetting of anchor bolts; and repair or replacement of deteriorated anchor bolts and nuts. For any new mast arm installations after the date of this Agreement, if a City requests a painted mast arm, the City agrees to perform all required periodic and preventative maintenance. Any periodic maintenance performed on the mast arm structure by the City needs District approval prior to commencement of work and shall be performed within 90 days unless under an emergency situation. Any and all work performed by the City must conform to the current Florida Department of Transportation (“FDOT”) Standard Specifications for Road and Bridge Construction as applicable. Mast arms that the District determines to be at the end of its useful life will be replaced by the District so long as documented preventative maintenance and any applicable periodic maintenance was satisfactorily performed by the City.
The Table below summarizes the roles of the City and the District with regard to preventative and periodic maintenance of mast arms:

City	District	
Preventative	maintenance	of	all	mast	arm	Periodic maintenance of all mast arm structures	
structures	(except for any new painted and existing painted	
	structures with signed separate Agreement)	

Periodic maintenance of structures (for any new painted and existing painted structures with signed separate Agreement)		
Damage repair or replacement of structures	Compensate City for damage repair or replacement of structures	
	Replacement at end of life cycle of the structure	

SECTION 8.  The District will reimburse the City for costs incurred due to traffic impacts to traffic signal controller cabinet assemblies, traffic signal battery backup, UPS cabinet assemblies, pedestrian flashing beacons, strain pole repair or replacement, and other devices comprising the Traffic Signals and Devices, if the City is not successful in recovering damage costs from responsible parties. The City will be responsible for pursuing reimbursements from individuals and/or the third parties that cause damages. However, if the City is not successful in recovering damage costs from responsible party(ies) within 180 days from the occurrence of damage, the District will pursue reimbursements from individuals and/or the third parties who cause damages and are liable for replacement/repair costs to the traffic signal controller cabinet assemblies, traffic signal battery backup, UPS cabinet assemblies, pedestrian flashing beacons, strain poles, and such other devices comprising the Traffic Signals and Devices. Applicable reimbursements will be processed after the District receives a properly completed and supported invoice from the City.
SECTION 9.  The City may remove any component of the installed equipment for repair or testing; however, it shall only make permanent modifications or equipment replacements and only if the equipment provided is capable of performing at minimum the same functions as the equipment being replaced. The District shall not make any modifications or equipment replacements without prior written notice to and consultation with the City.
A. The City shall implement and maintain the timing and phasing of the traffic signals in accordance with FDOT’S timing and phasing plans, specifications, special provisions, re-timing projects, and the FDOT Traffic Engineering Manual. The City shall obtain prior written approval from the District for any modification in phasing of signals and flash times (where applicable). Signal Systems timings (cycle length, split, offsets, sequence) are considered operational changes and may be changed by the City to accommodate changing needs of traffic. The City may make changes in the signal timing provided these changes are made under the direction of a qualified Professional Engineer registered in the State of Florida. The City shall make available a copy of the timings to the District upon request. The District reserves the right to examine equipment, timing and phasing at any time and, after consultation with the City, may specify modifications. If the District specifies modification in timing or phasing, implementation of such modifications will be coordinated with, or made by, the City. All signal timing and phasing records shall be retained by the City for at least three (3) years, and will be made available to the District upon request.
SECTION 10. The City shall note in the maintenance log any changes in timings and phasings, and keep a copy of the timings and phasings, and any approval documentation in a file. A copy of the log shall be provided to the District upon request. The City may provide this information electronically.
SECTION 11. Payment will be made in accordance with the Local Government Prompt Payment Act codified as Section 218, Part VII, Florida Statutes.
Section 12.	There shall be no reimbursement for travel expenses under this Agreement.
SECTION 13. Bills for fees or other compensation for services or expenses shall be submitted in detail sufficient for a proper pre-audit and post-audit thereof.
SECTION 14. The City should be aware of the following time frames. Inspection and approval of goods or services shall take no longer than twenty (20) working days. The District has twenty (20) days to deliver a request for payment (voucher) to the City. The twenty (20) days are

measured from the latter of the date the invoice is received or the goods or services are received, inspected and approved.
SECTION 15. If a payment is not available within thirty (30) days, a separate interest penalty at a rate as established pursuant to the Local Government Prompt Payment Act will be due and payable, in addition to the invoice amount, to the City. Interest penalties of less than one (1) dollar will not be enforced unless the City requests payment. Invoices returned to a City because of City preparation errors will result in a delay in the payment. The invoice payment requirements do not start until a properly completed invoice is provided to the District.
Section 16. Records of costs incurred under the terms of this Agreement shall be maintained and made available upon request to the District at all times during the period of this Agreement and for three (3) years after final payment is made. Copies of these documents and records shall be furnished to the District upon request. Records of costs incurred include the City’s general accounting records and the project records, together with supporting documents and records, of the contractor and all subcontractors performing work on the project, and all other records of the Contractor and subcontractors considered necessary by the District for a proper audit of costs.
SECTION 17. The District shall monitor the performance of the City in the fulfillment of the agreement. The City shall submit an annual report prior to June 30 of each year detailing the following:
A. Critical Detection device malfunctions: Critical detection is defined as the detection on side-streets and in left turn lanes on the main streets, and all pedestrian/bicycle detection. Repairs to the side-street and main street left turn detections shall be made within sixty (60) days of discovery and repairs to the pedestrian detection shall be made within seventy-two (72) hours after notification. All these events shall be logged into the annual report. If repairs cannot be performed within 60 days, the City shall document the reasons why. Discovery of such events shall be logged into the annual report. The City shall ensure that 90% of all critical detectors systemwide are operating properly at all time. Any time the level drops below 90%, the City would have ninety (90) days to correct the situation. A 5% retainage of the total annual compensation amount (as shown in Exhibit A) will be withheld whenever the 90% critical detection requirement is not met within the 90-day period.
B. Traffic signal preventative maintenance inspections: All traffic signals shall receive at least one (1) minor preventative maintenance inspection, preferably two inspections, within a twelve (12) month period. Preventative maintenance inspection shall include verification that all detection is working, the signal is cycling properly, the ventilation system is functioning and filters are clean. Basic traffic cabinet maintenance shall also verify power feed voltages, verify that the vehicle and pedestrian indications are functioning properly, test the effective functioning of pedestrian push buttons, and check hinges and door locks. At least one (1) conflict monitor test shall be performed during a twelve (12) month period. Each test is to be documented and included in the annual report to the District. The inspection report should note the location, date of inspection and any items noted. If the traffic signals do not receive at least one (1) minor preventative maintenance inspection during a twelve (12) month period, there shall be a 20% retainage of the annual compensation amount for the affected signal locations until the preventative maintenance inspection is made. If not performed within the state’s fiscal year, the 20% retainage of the annual compensation amount for the affected signal locations will be forfeited.
C. For any traffic signals that are interconnected with telecommunications and their real-time operation is electronically monitored via software by personnel at a central location, the name(s), titles of those monitoring those intersections, and the location of the central monitoring facility(s) are to be documented and contained in the annual report submitted to the District.
Section 18.	The City may enter into agreements with other parties pertaining to Traffic Signals and Devices including, but not limited to, agreements relating to costs and expenses

incurred in connection with the operation thereof, provided that such Agreements are consistent with the mutual covenants contained in this Agreement. The City shall furnish a copy of such agreements to the District.
Section 19. This Agreement may not be assigned or transferred by the City in whole or in part without consent of the District.
Section 20. The City shall allow public access to all documents, papers, letters, or other material subject to provisions of Chapter 119, Florida Statutes, and made or received by the City in conjunction with this Agreement. Failure by the City to grant such public access will be grounds for immediate unilateral cancellation of this Agreement by the District.
Section 21. This Agreement is governed by and construed in accordance with the laws of the State of Florida. The invalidity or unenforceability of any portion of this Agreement does not affect the remaining provisions and portions hereof. Any failure to enforce or election on the part of the District to not enforce any provision of this Agreement does not constitute a waiver of any rights of the District to enforce its remedies hereunder or at law or in equity.
Section 22. This term of this Agreement is twenty (20) years; provided that either party may cancel this Agreement prior to the expiration of the term of this Agreement. A minimum notice period of two (2) years plus the remaining months of the District’s fiscal year shall be provided to the other party in writing. Should the City provide its written notice of cancellation to the District, the notice shall be endorsed by the City Commission.
Section 23. This instrument shall constitute the final and complete expression of this Agreement between the parties relating to the subject matter of this Agreement.
IN WITNESS WHEREOF, the parties have caused these presents to be executed, the day and year first above written.

THE CITY OF NORTH PORT, FLORIDA	WEST VILLAGES IMPROVEMENT
DISTRICT

By: 	
JEROME FLETCHER II, ICMA-CM,
MPA	Print Name: 	 CITY MANAGER
Title: 	
ATTEST

HEATHER FAUST, MMC CITY CLERK

APPROVED AS TO FORM AND CORRECTNESS

MICHAEL FUINO CITY ATTORNEY

EXHIBIT A ANNUAL COMPENSATION
Unit Compensation Rates

FY	

Intersection Location	

Traffic Signals
(TS)	

Traffic Signal
Interconnected & Monitored
(IMTS)	

Intersection Control Beacon
(ICB)	

Pedestrian Flashing Beacon
1(PFB)	

Emergency Fire Dept. Signal
(FDS)	Speed Activated Warning Display (SAWD)
or Blank Out Sign
(BOS)	

Illuminated Street Name Signs
(ISNS	

Traffic Warning Beacon
(TWB)	

Travel Time
Detector	

Uninterruptible Power Supplies
(UPS)	

Connected Automated Vehicle Device
(CAVD)	

Pedestrian Hybrid Beacon
(PHB)	

Passive Pedestrian Detection
(PPD)	

Traffic Monitoring Camera
(TrMC)	

In-Roadway Warning Lights
(IRWL)	

TOTAL	
2025-
20262	MBR West School Entrance	$4,266						$429			$135						$4,830	
2025-
20263	MBR East School Entrance	$4,266						$429			$135						$4,830	
TOTAL LUMP SUM	$9,660	

Based on the Consumer Price Index (CPI), the Unit Rate for the following fiscal year will be adjusted accordingly, unless otherwise specified in an amendment to this Agreement. However, if CPI is negative, there shall be no reduction from the previous year’s compensation.

1 Pedestrian Flashing Beacon: includes school zone beacons, pedestrian crossing beacons, and rectangular rapid flashing beacons (RRFB). School zones, crosswalks and warning sign locations shall be paid at a unit rate regardless of the number of individual beacons or poles.
2 Compensation pro-rata based on intersection approaches or legs on State Highway System.
3 Compensation pro-rata based on intersection approaches or legs on State Highway System.

EXHIBIT B INSPECTION LIST

Traffic Signal Mast Arm Inspection Checklist:

Foundation, including condition of grout pad if present
Anchor bolts and nuts
Base plate
Base plate connection to vertical member
Hand hole and hand hole covers and inside of vertical member by removing hand hole covers
Connections between vertical and horizontal members
Any member splices
Attachments
Member caps

West Villages Improvement District

Unit of Development No. 10 First Amendment to
August 13, 2026

Prepared for:
West Villages Improvement District 2501 A Burns Rd
Palm Beach Gardens, FL 33410 Phone: 941.244.2703

Prepared by:
Stantec Consulting Services Inc.
777 S Harbour Island Blvd, Suite 600 Tampa, FL 33602

Submittal to:	West Villages Improvement District

2501 A Burns Rd
Palm Beach Gardens, FL 33410 Phone: 941.244.2703

Project/File: 238202292

Phone: 813.242.9302

Page 322

1	Purpose and Scope
The purpose of this First Amendment to the Unit of Development No. 10	prepared by Dewberry Engineers on January 11, 2024, is to revise and update the Unit 10 area and boundary. The new area will be 878.70 acres. An updated sketch and legal description for the revised Unit of Development No. 10 boundary is included in Appendix A1. There are no additional changes to the original Master  Report.

Giacomo Licari, P.E.

Florida Registration No. 72415

Page 323

Exhibits

Page 324

Appendix A - Exhibits

Appendix A - Exhibits
Unit 10  Sketch & Legal Description

A-1
C:\Users\glicari\DC\ACCDocs\Stantec Consulting\238202206_West_Villages_FY2025\Project Files\Unit 10\Eng Report\Fist Amended to Master Report 2026\First Emendment to Master Eng Report.docx
Page 325

Page 326

LINE TABLE	
LINE	BEARING	DISTANCE	
L1	S79' 48'26"E	101.21'	
L2	N69'47'28"E	238.17'	
L3	S59'49'31"E	155.45'	
L4	S71'12'24"E	151.95'	
LS	N86'22'25"E	63.92'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L6	S09'41'57"E	205.89'	
L7	S69'24'57''E	583.03'	
LS	S89'13'11"E	1,512.38'	
L9	S01'26'06"E	257.85'	
L10	S38'34'47"W	130.00'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L11	S51'25'13"E	1,592.03'	
L12	S38'34'47"W	370.81'	
L13	S66'50'03"W	467.65'	
L14	S03'07'03"W	574.98'	
L15	S00'39'02"W	21.74'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L16	S18'15'37"E	103.68'	
L17	N89'38'43"W	413.46'	
L18	S17'26'14"W	103.22'	
L19	N72'33'46"W	335 90'	

CURVE TABLE	
CURVE	RADIUS	DELTA	ARC	CHORD	CHORD BEARING	
C1	633.03'	22·39'03"	250.26'	248.63'	N80'07' 1O"E	
C2	174.77'	35·33'31"	108.46'	106.73'	S70'46'33"E	
C3	280.04'	31'09' 43"	152.31'	150.44'	S37'24'56"E	
C4	103.32'	157'38'36"	284.27'	202.72'	N79'20'38"E	
cs	206.41'	79'37'44"	286.87'	264.33'	N40'20'12"E	
C6	255.42'	50·25'37"	224.87'	217.68'	S74'37'38"E	
C7	565.61'	33·10'24"	327.48'	322.92'	N76'20'49"E	
cs	224.35'	59'25' 43"	232.70'	222.41'	N89'28'28"E	
C9	238.12'	37'10'44"	154.51'	151.82'	S79'24'02"E	
C10	912.50'	28'31 '33"	454.31'	449.63'	S29'07'59"E	
C11	407.21'	31'34'41"	224.43'	221.60'	S86'59'44"E	

CURVE TABLE	
CURVE	RADIUS	DELTA	ARC	CHORD	CHORD BEARING	
C12	100.00'	59'16'15"	103.45'	98.90'	N47'34'48"E	
C13	202.1 o·	111'57'19"	394 90'	335.01'	N73'55'20"E	
C14	300.00'	68'05'06"	356.49'	335.88'	S04'32'15"W	
C15	8,635.45'	5·44'45"	866.02'	865.66'	S26'20'26"E	
C16	2,135.00'	5·49'32"	254.34'	254.19'	S63'25'17"W	
C17	2,085.00'	14'00'55"	510.02'	508.75'	S73'50'31"W	
C18	1,215.00'	77'43'55"	1,648.37'	1,524.83'	S41'59'01 "W	
C19	2,315.00'	28'06'04''	1,135.41'	1,124.06'	s10·55'59"E	
C20	960.00'	25'38'03''	429.50'	425.93'	s12·09'59"E	
C21	1,090.00'	18'54'39"	359.76'	358.13'	sos·4•8 17"E	

SKETCH & DESCRIPTION OF

This is NOT a Survey and Not valid without all sheets.
Jul 31, 2026 -  10:08:30	EDMEJIAIU \215618113\survey\drawing\238202292v-spsk01_Unit 10.dwg

WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10 SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S., RANGE 20 E.,

TASK CODE

DRAWN BY

CHKED BY

CAD FILE:

PROJECT NO

SARASOTA CIOUNTY, IFLORIDAI	I

6920 ProfessionalParkway East,Sarasota, FL 34240-8414 Phone 941-907-6900 • Fax 941-907-6910
Cer1fficate of Authorization #27013 • www.stantec.com

SHE ET

O

Licensed Business Number 7866	I

110	EDM	JAK	238202292v-spsk0I_Unit 10	2]>age 327 I 2

OF 4	I

DRAWING INDEX NO:

REV:

B238202292V-SPSK01_UNIT 1

DESCRIPTION (as prepared by the certifying Surveyor and Mapper):

A tract of land lying in Sections 5, 6, 7 & 8, Township 40 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

Begin at southwest corner of Section 7, Township 40 South, Range 20 East, Sarasota County, Florida; the following two (2) calls are along the west line of said Section 7: (1) thence N.00·54' 18"E., a distance of 2,622.72 feet; (2) thence N.00'05'37"E., a distance of 2,689.30 feet to the northwest corner of said Section 7 and the southwest corner of Section 6, Township 40 South, Range 20 East, Sarasota County, Florida; thence N.00'08'44"E. along the west line of said Section 6, a distance of 2,164.18 feet to the southwest corner of lands described in Official Records Instrument Number 2004012753 of the Public Records of Sarasota County, Florida, also being the point of curvature of a non-tangent curve to the right, having a radius of 633.03 feet and a central angle of 22'39'03"; the following twenty-one (21) calls are along the southerly line of said lands described in Official Records Instrument Number 2004012753: (1) thence Easterly along the arc of said curve, a distance of 250.26 feet, said curve having a chord bearing and distance of N.80'07'10"E., 248.63 feet, to the point of curvature of a compound curve to the right having a radius of 174.77 feet and a central angle of 35'33'31"; (2) thence Easterly along the arc of said curve, a distance of 108.46 feet, to the point of curvature of a compound curve to the right having
a radius of 280.04 feet and a central angle of 31'09'43"; (3) thence Southeasterly along the arc of said curve, a distance of 152.31 feet, to the point of curvature of a reverse curve to the left having a radius of 103.32 feet and a central angle of 157'38'36"; (4) thence Easterly along the arc of said curve, a distance of 284.27 feet, to the point of curvature of a reverse curve to the right having a radius of 206.41 feet and a central angle of 79'37'44"; (5) thence Northeasterly along the arc of said curve, a distance of 286.87 feet, to the point of curvature of a compound curve to the right having a radius of 255.42 feet and a central angle of 50'26'37"; (6) thence Easterly along the arc of said curve, a distance of 224.87 feet, to the end of said curve; (7) thence S.79'48'26"E. along a line non-tangent to said curve, a distance of 101.21 feet; (8) thence N.69'47'28"E., a distance of 238.17 feet to the point of curvature of a non-tangent curve to the left, having a radius of 565.61 feet and a central angle of 33' 10'24"; (9) thence Easterly along the arc of said curve, a distance of 327.48 feet, said curve having a chord bearing and distance of N.76'20'49"E., 322.92 feet, to the point of curvature of a reverse curve to the right having a radius of 224.35 feet and a central angle of 59'25'43"; (10) thence Easterly along the arc of said curve, a distance of 232.70 feet, to the point of tangency of said curve; (11) thence S.59'49'31"E., a distance of 155.45 feet to the point of curvature of a non-tangent curve to the left, having a radius of 238.12 feet and a central angle of 37' 10' 44"; (12) thence Easterly along the arc of said curve, a distance of 154.51 feet, said curve having a chord bearing and distance of S.79'24'02"E., 151.82 feet, to the point of curvature of a non-tangent curve to the right, having a radius of 912.50 feet and a central angle of 28'31 '33"; (13) thence Southeasterly along the arc of said curve, a distance of 454.31 feet, said curve having a chord bearing and distance of S.29'07'59"E., 449.63 feet, to the end of said curve; (14) thence S.71'12'24"E. along a line non-tangent to said curve, a distance of 151.95 feet to a point of curvature of a curve to the left having a radius of 407.21 feet and a central angle of 31'34'41"; (15) thence Easterly along the arc of said
curve, a distance of 224.43 feet, to the point of curvature of a compound curve to the left having a radius of
100.00 feet and a central angle of 59·16' 15"; (16) thence Northeasterly along the arc of said curve, a distance of 103.45 feet, to the point of curvature of a reverse curve to the right having a radius of 202.10 feet and a central angle of 111'57'19"; (17) thence Easterly along the arc of said curve, a distance of 394.90 feet, to the end of said curve; (18) thence N.86'22'25"E. along a line non-tangent to said, a distance of 63.92 feet; (19)
thence S.09' 41 '57"E., a distance of 205.89 feet; (20) thence S.69'24' 57"E., a distance of 583.03 feet; (21) thence S.89'13'11 "E., a distance of 1,512.38 feet to the southeast corner of lands described in Official Records
Instrument Number 2004012753, also being a point on the west line of Solstice Phase One recorded in Plat Book
55, Page 380 of said Public Records; thence S.01'26'06"E. along said west line, a distance of 257.85 feet;	the following two (2) calls are along the boundary of Manasota Beach Road Extension, Plat No.1 recorded in Road Plat
This is NOT a Survey and Not valid without all sheets.
Jul 31, 2026 -  10:08:30	EDMEJIAIU \215618113\survey\drawing\238202292v-spsk01_Unit 10.dwg	
SKETCH & DESCRIPTION OF			
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10 SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S., RANGE 20 E.,
SARASOTA CIOUNTY, IFLORIDAI	I	
6920 ProfessionalParkway East,Sarasota,FL 34240-8414
Phone 941-907-6900 • Fax 941-907-6910
Cer1fficate of Authorization #27013 • www.stantec.com Licensed Business Number 7866		
TASK	CODE
11o	DRAWN
EDM	BY	CHKED BY
JAK	CAD FILE:
238202292v-spsk0I_Unit 10	PROJECT NO
2]>age 328 I	SHE ET
3	
OF	4	I	DRAWING INDEX NO:	O
B238202292V-SPSK01_UNIT1	REV:	

Book 8, Page 7 of said Public Records: (1) thence S.38'34'47"W., a distance of 130.00 feet; (2) thence S.51'25'13"E., a distance of 1,592.03 feet; thence S.38'34'47"W., a distance of 370.81 feet to the point of curvature of a non-tangent curve to the left, having a radius of 300.00 feet and a central angle of 68'05'06"; thence Southerly along the arc of said curve, a distance of 356.49 feet, said curve having a chord bearing and distance of S.04'32' 15"W., 335.88 feet, to the point of curvature of a non-tangent curve to the right, having a radius of 8,635.45 feet and a central angle of 05'44' 46"; thence Southeasterly along the arc of said curve, a
distance of 866.02 feet, said curve having a chord bearing and distance of S.26'20'26"E., 865.66 feet, to a point on the westerly line of Preto Boulevard South Extension, Plat No.1 recorded in Plat Book 57, Page 282 of said Public Records, also being the point of curvature of a non-tangent curve to the right, having a radius of 2,135.00 feet and a central angle of 06'49'32"; the following ten (10) calls are along said westerly line: (1) thence Southwesterly along the arc of said curve, a distance of 254.34 feet, said curve having a chord bearing and distance of S.63'25' 17"W., 254.19 feet, to the point of tangency of said curve; (2) thence S.66'50'03"W., a distance of 467.65 feet to a point of curvature of a curve to the right having a radius of 2,085.00 feet and a central angle of 14'00'55"; (3) thence Westerly along the arc of said curve, a distance of 510.02 feet, to the point of curvature of a reverse curve to the left having a radius of 1,215.00 feet and a central angle of 77'43'55"; (4) thence Southwesterly along the arc of said curve, a distance of 1,648.37 feet, to the point of
tangency of said curve; (5) thence S.03'07'03"W., a distance of 574.98 feet to a point of curvature of a curve to the left having a radius of 2,315.00 feet and a central angle of 28'06'04"; (6) thence Southerly along the arc of said curve, a distance of 1,135.41 feet, to the point of curvature of a reverse curve to the right having a radius of 960.00 feet and a central angle of 25'38'03"; (7) thence Southerly along the arc of said curve, a distance of
429.50 feet, to the point of tangency of said curve; (8) thence S.00"39'02''W., a distance of 21.74 feet to a point of curvature of a curve to the left having a radius of 1,090.00 feet and a central angle of 18'54'39"; (9) thence Southerly along the arc of said curve, a distance of 359.76 feet, to the point of tangency of said curve; (10) thence S.18' 15'37"E., a distance of 103.68 feet to the south line of abovementioned Section 7; thence N.89'38'43"W. along said south line, a distance of 413.46 feet; thence S.17'26'14"W., a distance of 103.22 feet; thence N.72'33'46"W., a distance of 335.90 feet to said south line of Section 7; the following two (2) calls are along said south line: (1) thence N.89'38'43"W., a distance of 1,396.47 feet; (2) thence N.89'38'18"W., a distance of 2,674.90 feet to the POINT OF BEGINNING.
Containing 38,276,176 square feet or 878.7001 acres, more or less

NOTES:
THIS SKETCH IS NOT VALID WITHOUT THE ORIGINAL SIGNATURE AND SEAL OR ELECTRONIC SIGNATURE AND SEAL OF A FLORIDA SURVEYOR AND MAPPER.
BEARINGS SHOWN HEREON ARE RELATIVE TO THE WEST LINE OF SECTION 6, TOWNSHIP 40 SOUTH, RANGE 20 EAST, BEING N00'08'44"E.
THIS IS A SKETCH ONLY AND DOES NOT REPRESENT A FIELD SURVEY.	.�. 
,	' ,,cr,,S< lvq <;:\\ii�
L.S1141	�f.
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Joseph A. Kelly, P.S.M.	Date of Signature Florida Registration No. 7141
This is NOT a Survey and Not valid without all sheets.
Jul 31. 2026 -  10:08:30	EDMEJIAjU \215618113\survey\drawing\238202292v-spsk01_Unit  10.dwg	
SKETCH & DESCRIPTION OF
WEST VILLAGES IMPROVEMENT DISTRICT URANNITGE1020 E SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S.,
'
SARASOTA COUNTY, FLORIDA	

()	6920Pro���y!.!!!:�24�14
Phone 941-907-6900 • Fax 941-907-6910
Cer1fficate of Authorization #27013 • www.stantec.com Licensed Business Number 7866		
TASK CODE	DRAWN BY I CHKED BY ICAD FILE:	I PROJECT NO	SHE ET	DRAWING INDEX NO:	I REV:
110	EDM	JAK	238202292v-spsk0I_Unit 10	23P82a02g2e92329	4	OF  4	B238202292V-SPSK01_UNIT10
I	I	I	

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Page 330

Amended and Restated Master Special
Assessment Methodology Report
WEST VILLAGES IMPROVEMENT DISTRICT
Unit of Development No. 10

August 13, 2026

SPECIAL DISTRICT SERVICES, INC
2501A Burns Road
Palm Beach Gardens, Florida 33410 561-630-4922

INTRODUCTION
The West Villages Improvement District (the “District”) is a local unit of special-purpose government with portions located in the City of North Port, Florida (the “City”) within Sarasota County, Florida (the “County”). The District was created in June 2004 by Chapter 2004-456, Laws of Florida, a special act of the Florida Legislature (the “Act”). The Act provides legal authority for the District to finance the acquisition, construction, operation, and maintenance of the public infrastructure improvements authorized by the Act. In order to address its authorized purpose, the District has and continues to create separate Units of Development. This Master Special Assessment Methodology Report (the “Master Report”) applies exclusively to Unit of Development No. 10 (“Unit No. 10”) of the District and the plan of development which currently contemplates a total of 1,149 residential dwelling units of varying product types.
Unit No. 10 includes approximately 878.7+/- acres and was created by the District to acquire and construct public infrastructure improvements designed to provide special benefit to the lands within Unit No. 10 (the "Unit No. 10 Improvements"). The West Villages Improvement District Unit of Development No. 10 Master Engineer’s Report dated January 11, 2024 was prepared by Dewberry Engineers Inc., as amended by the First Amendment dated August 13, 2026 prepared by Stantec Consulting Services, Inc. (the “District Engineer”), and sets forth the Unit No. 10 Improvements including public roadways, including thoroughfares, arterial, collector, or local streets; stormwater improvements; water and sewer facilities; irrigation facilities; public roadway, landscape, lighting, signage, and furnishings; entry features; and consulting and contingencies (collectively the “Project”). The total estimated costs of the construction of the Project are $98,600,000.
The District could issue up to approximately $120,000,000 of Capital Improvement Revenue Bonds (Unit of Development No. 10) (the “Bonds”) if the District were to finance the entire Project, as described in the Engineer’s Report. It is expected that the District will finance only a portion of the Project with the issuance of Bonds in one or more series.
The purpose of this Amended and Restated Master Report is to revise and update the Unit 10 area and boundary after a recent boundary amendment that added approximately 0.3980 acres to the unit. This Master Report will equitably allocate the costs being incurred by the District to provide the Unit No. 10 Improvements to the assessable lands within Unit No. 10 in the District. The implementation of the Project will convey special and peculiar benefits to the assessable properties within Unit No. 10 in the District. The Bonds issued to finance the Project will be repaid through the levy of non-ad valorem special assessments on all assessable property within Unit No. 10.
PROJECTS TO BE FUNDED BY THE DISTRICT
The Project as designed is an integrated system of facilities that provides specific benefits to all of the assessable lands within Unit No. 10. The total cost of the Project is currently estimated to be
$98,600,000. A detail of the estimated Project costs for the development is included herein on Table A.
Since it is contemplated that the Project will be developed in phases, the Project has been designed to be functional and confer special benefits to all landowners within Unit No. 10, prior to all phases being completed. Under such a phasing plan, each phase or portion of the Project can be financed independently of the other phases. As the finance program is implemented, supplemental methodology reports will be issued detailing the particulars of a specific Bond issue. The supplemental report(s) will apply the principles set forth herein to determine the specific assessments required to repay the Bonds issued to fund the then current development program.

The Project area consists of approximately 878.7 gross acres of land and is anticipated to include approximately 1,149 residential units of various unit types as outlined on Table C.

The Bonds, when issued will be repaid through the levy of non-ad valorem special assessments on all assessable property within Unit No. 10. Any portion of the Project not financed through the issuance of the Bonds will be paid for by Manasota Beach Ranchlands, LLLP or its successors or assigns (collectively the “Developer”).

The construction costs for the Project identified in this Master Report were provided by the District Engineer. Special District Services, Inc., as District Manager, makes no representation regarding the accuracy or validity of those costs and did not undertake any analysis or verification regarding such costs.
FUNDING OF IMPROVEMENTS
To defray the costs of construction or acquisition of all or a portion of the Project, the District will impose non-ad valorem special assessments on benefited real property within Unit No. 10. These assessments are based on the special and peculiar benefits accruing to such property from the improvements comprising the Project. The use of non-ad valorem special assessments has an advantage in that the properties that receive the special benefits from the Project are the only properties that are obligated to pay for those facilities and services. Without these improvements, development of the property would not be possible.
In summary, special assessments may be levied: (1) for facilities which provide special benefits to property as distinct from general benefits, (2) only against property which receives that special benefit,
(3) in proportion to the benefits received by the properties, and (4) according to fair and reasonable methods that the governing body of the jurisdiction determines. The special assessments placed upon various benefited properties in Unit No. 10 must be sufficient to cover the debt service of the Bonds that will be issued for financing all or a portion of the Project. The assessments must be fairly and reasonably allocated to the properties being assessed.
ALLOCATION OF BENEFIT AND ASSESSMENTS
In developing the methodology used for special assessments in the District, two interrelated factors were used:
Allocation of Benefit: Each parcel of land, lot and/or unit within Unit No. 10 in the District benefits from the construction and financing of the proposed improvements.
Allocation of Cost/Debt: The special assessments imposed on each parcel of land, lot and/or unit within Unit No. 10 cannot exceed the value of the benefits provided to such parcel of land, lot and/or unit.
Upon the sale of the proposed Bonds, the District’s debt will be allocated to the gross acreage within Unit No. 10 which totals approximately 878.7+/- acres and upon platting, to each platted parcel and/or residential dwelling unit/lot in Unit No. 10 on an Equivalent Residential Unit (“ERU”) basis and on the remaining unplatted land on an equal acreage basis. As platting occurs the debt assessments will be assigned on a first platted first assessed basis to platted parcels and residential dwelling units/lots receiving property folio numbers, and allocated on an ERU basis as shown herein on Table C and Table F. For the purpose of this Master Report each 50’ single family residential dwelling unit will be the base unit upon which other product types will be compared to and has been assigned one (1)

ERU. Any Front Footage (“FF”) product type not specifically stated in this Master Report will be assigned an ERU Factor based on the FF of such new product using 50’ as the baseline. The formula for such ERU Factor will be X/50. (Refer to Table C attached hereto for proposed ERU Factors).
Given the District’s approved land use plan and the type of infrastructure to be funded by the proposed special assessments, this method results in a fair allocation of benefits and an equitable allocation of costs for the Project. The special benefit received and applied to each parcel and/or residential dwelling unit/lot as a result of the construction of public infrastructure improvements will exceed the cost of such units allocated to each parcel and/or unit/lot. However, if the future platting results in changes in land use or proportion of benefit per acre and/or unit type, this allocation methodology may not be applicable and it may be necessary for the District to revise the allocation methodology.
To the extent land is sold in bulk to a third party prior to platting, then, the District will assign debt based upon the development rights conveyed based upon the ERU factors as shown herein on Table C.
COLLECTION OF SPECIAL ASSESSMENTS
The proposed special assessments for the District are planned to be collected through the Uniform Method of Collection described in Section 197.3632, Florida Statutes (“F.S.”) for platted lots, or any other legal means available to the District.
Since there are costs associated with the collection of the special assessments (whether by uniform method of collection as authorized under Section 197.3632, F.S., or other methods allowed by Florida law), these costs must also be included in the special assessment levy. These costs generally include the 1% collection fee of the County Tax Collector, a 1% service fee of the County Property Appraiser and a 4% discount for early payment of taxes. These additional costs may be reflected by dividing the annual debt service and maintenance assessment amounts by a factor of 0.94. In the event the special assessments are direct billed, then, the collection costs and discounts may not apply.
FINANCING STRUCTURE
The estimated cost of construction for the Project is $98,600,000.00. The construction program and the costs associated with Unit No. 10 are identified herein on Table A.
All or a portion of the capital improvements comprising the Project are assumed to be financed by the Bonds which, when issued, will be payable from and secured by special assessments levied annually against all assessable properties within Unit No. 10 in the District which totals approximately 878.7+/-acres. Based on current market conditions the total aggregate principal amount of the Bonds (approximately $120,000,000) for Unit No. 10 is shown herein on Table B. The proceeds of the Bonds will provide a maximum of approximately $98,600,000 for construction related costs. The sizing of the Bonds is assumed to include capitalized interest, if so required, a debt service reserve fund equal to the maximum annual net debt service and issuance costs as shown herein on Table B. (Note: The District may not issue the total Par Debt of $120,000,000 referenced in this Master Report.)
MODIFICATIONS, REVISIONS AND TRUE-UP MECHANISIM
Allocation of costs and debt, shown herein on Table C and Table D, for the infrastructure improvements financed by the District for the Project (estimated at $98,600,000) is initially based on the estimated number of product types and residential dwelling units (1,149) projected to be constructed within Unit No. 10 in the District and benefited by the infrastructure improvements

comprising the Project. Based on a Bond size of approximately $120,000,000 at an assumed interest rate of 7.50% the estimated annual debt service on the Unit No. 10 Bonds will be approximately
$10,160,548 which has not been grossed up to include the 1% County Tax Collector fee, 1% County Property Appraiser fee, and 4% discount for early payment of taxes.
To ensure that each platted parcel or unit is assessed no more than their pro-rata amount of the annual debt service shown in Table E and Table F, the District will be required to perform a “true-up” analysis, which requires a computation at the time of submission of each plat or re-plat to determine the potential remaining assessable units. The District shall, at the time a plat or re-plat is submitted to the City and/or County:
Assume that the total number of ERUs relative to the Project is at least 1,176.80.
Ascertain the number of assessable residential parcels/lots in the plat (unrecorded at this time) or re-plat and any prior plats (“Planned Assessable Units/Lots”) and total amount of ERUs associated with such Planned Assessable Units/Lots.
Ascertain the current amount of potential remaining assessable parcels/lots (“Remaining Assessable Units/Lots,” and together with the Planned Assessable Units/Lots, the “Total Assessable Units/Lots”) and total number of ERUs associated with the Remaining Assessable Units/Lots.
If the ERUs associated with the Total Assessable Units/Lots are equal to 1,176.80, then no action would be required at that time. However, if the sum of the ERUs associated with the Total Assessable Units/Lots is less than 1,176.80, then the Developer will be obligated to remit to the District an amount of money sufficient to enable the District to retire an amount of proposed Bonds such that the amount of debt service allocated to each ERU associated with the Total Assessable Units/Lots does not exceed the amounts set forth in Table D. Conversely, if the sum of the ERUs associated with the Total Assessable Units/Lots is more than 1,176.80 after the filing of the final plat for the Project, then the District shall equitably reallocate the assessments resulting in a reduction in the par debt allocations per unit type set forth in Table D.
All assessments levied run with the land. A determination of a true-up payment shall be at the sole discretion of the District. It is the responsibility of the landowner of record to make any required true-up payments that are due including any accrued interest. The District will not release any liens on the property for which true-up payments are due until provision for such payment has been satisfied. It is recommended that the true-up mechanism be formalized in an agreement between the District and the Developer.
In the event that additional land is annexed into Unit No. 10 which is currently not subject to the assessments and is developed in such a manner as to receive special benefit from the Project described herein, it will be necessary for this assessment methodology to be re-applied to include such parcels. The additional land will, as a result of re-applying this allocation methodology, then be allocated an appropriate share of the special assessments while all currently assessed parcels will receive a relative reduction in their assessments.
PRELIMINARY ASSESSMENT ROLL
As previously described in this Master Report, the debt associated with the District’s improvement plan will be initially distributed on an equal acreage basis on all of the benefiting acreage within Unit No. 10 in the District as outlined herein on Table F and Exhibit “A” attached hereto. As plats are approved parcels and/or lot/units within Unit No. 10 will be assessed in the manner described herein.

The lands within Unit No. 10 consist of approximately 878.7+/- acres as described in Exhibit “A” attached hereto. As of the date of this Master Report Unit No. 10 is unplatted Construction of Phase 1 improvements is in process, and mass grading of Phase 2 has also commenced. The anticipated par amount of Bonds to be issued by the District to pay for the Project is approximately $120,000,000. Prior to final plat approval the assessments levied against the lands within Unit No. 10 in the District will be apportioned on a gross acre basis. Therefore, each gross acre of land in Unit No. 10 in the District will be assessed a maximum of approximately $12,301.23 annually as outlined herein on Table F. When fully developed, Unit No. 10 is expected to contain approximately 1,149 residential dwelling units of varying product types.
ADDITIONAL STIPULATIONS
Certain financing, development, and engineering data was provided by members of District staff and/or the Developer. The allocation methodology described herein was based on information provided by those professionals. Special District Services, Inc. makes no representations regarding said information transactions beyond restatement of the factual information necessary for compilation of this Master Report.
Special District Services, Inc. does not represent the District as a Municipal Advisor or Securities Broker nor is Special District Services, Inc. registered to provide such services as described in Section 15B of the Securities and Exchange Act of 1934, as amended. Similarly, Special District Services, Inc. does not provide the District with financial advisory services or offer investment advice in any form.

*********************

TABLE A PROJECT COST ESTIMATES
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

Total

COLLECTOR AND ARTERIAL
ROADS	$	21,100,000	
		
WASTEWATER TREATMENT PLANT	$	6,700,000	
		
WATER TREATMENT PLANT	$	4,800,000	
		
MASTER WATER MANAGEMENT	$	200,000	
		
PARKS/GOVERNMENT	$	200,000	
		
EARTHWORK	$	20,500,000	

DRAINAGE AND WATER
MANAGEMENT	$	15,200,000	
		
POTABLE WATER	$	5,400,000	
		
WASTEWATER	$	8,600,000	
		
MASTER IRRIGATION	$	3,000,000	
		
PROFESSIONAL SERVICES	$	12,900,000	
		
Total	$	98,600,000	

TABLE B BOND SIZING
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

BOND SIZING

Par Amount*	$	120,000,000	*	
			
Debt Service Reserve Fund (DSRF)	$	(10,160,548)		
			
Capitalized Interest (12 months)	$	(9,000,000)		
			
Issuance Costs	$	(2,239,452)		
			
Construction Funds	$	98,600,000		
			
Bond Interest Rate	7.50%		
			
Principal Amortization Period (Years)	30		
*Subject to change at final bond pricing			

TABLE C ALLOCATION OF PROJECT COSTS
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

Product	Number of Units
by Type	
ERU Factor*	Total ERUs	Project Cost Allocation Per
Type	Project Cost Allocation Per
Unit*	

Coach	

132	

0.50	

66.00	

$	5,529,912	

$	41,893	
Townhouse	37	0.60	22.20	$	1,860,061	$	50,272	
50'	648	1.00	648.00	$	54,293,678	$	83,787	
65'	287	1.30	373.10	$	31,260,758	$	108,923	
75'	45	1.50	67.50	$	5,655,591	$	125,680	
Total	1,149	N/A	1,176.80	$	98,600,000	N/A	
*Rounded

TABLE D ALLOCATION OF BOND DEBT
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

Product	Number of Units
by Type	
ERU Factor*	Total ERUs	Bond Debt Allocation Per
Unit Type*	Bond Debt Allocation Per
Unit*	

Coach	

132	

0.50	

66.00	

$	6,730,116	

$	50,986	
Townhouse	37	0.60	22.20	$	2,263,766	$	61,183	
50'	648	1.00	648.00	$	66,077,498	$	101,971	
65'	287	1.30	373.10	$	38,045,547	$	132,563	
75'	45	1.50	67.50	$	6,883,073	$	152,957	
Total	1,149	N/A	1,176.80	$	120,000,000	N/A	
*Rounded

TABLE E

CALCULATION OF ANNUAL DEBT SERVICE

WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

2024 Series
Bond Debt

1 Maximum Annual Debt Service	$	10,160,548.29		
			
2 Maximum Annual Debt Service Assessment to be Collected	$	10,809,093.93	*	
			
3  Total Number of Gross Acres	878.70		
			
4 Maximum Annual Debt Service per Gross Acre	$12,301.23		
			
5 Total Number of Residential Units Planned	1,149		
			
6 Maximum Annual Debt Service per Unit Type	See Table F		

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

TABLE F

ALLOCATION OF DEBT SERVICE ASSESSMENTS

WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

Product	Number of Units	by Type	
ERU Factor*	
Total ERUs	**Maximum Annual Debt Assessment Per
Unit Type*	**Maximum Annual Debt Assessment Per
Unit*	

Coach	

132	

0.50	

66.00	

$	606,220	

$	4,593	
Townhouse	37	0.60	22.20	$	203,911	$	5,511	
50'	648	1.00	648.00	$	5,951,982	$	9,185	
65'	287	1.30	373.10	$	3,426,982	$	11,941	
75'	45	1.50	67.50	$	619,998	$	13,778	
TOTAL	1,149	N/A	1,176.80	$	10,809,094	N/A	
*Rounded
**Grossed up to include 1% collection fee of the County Tax Collector, 1% service fee of the County Property Appraiser and 4% for early payment of taxes.

Folio ID#'s and/or Parcel Plat Description	Developable Acreage by Parcel	**Maximum
Annual Debt Assessment Per Acre*	Par Debt Per Acre	
Total Par Debt	
Gross Acreage	878.7	$	12,301.23	$ 136,565.38	$  120,000,000.00	
TOTALS		N/A	N/A	$  120,000,000.00	
*Rounded
**Grossed up to include 1% collection fee of the County Tax Collector, 1% service fee of the County Property Appraiser and 4% for early payment of taxes.

Page 343

LINE TABLE	
LINE	BEARING	DISTANCE	
L1	S79' 48'26"E	101.21'	
L2	N69' 47'28"E	238.17'	
L3	S59' 49'31"E	155.45'	
L4	S71'12'24"E	151.95'	
LS	N86'22'25"E	63.92'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L6	S09' 41'57"E	205.89'	
L7	S69'24'57"E	583.03'	
LS	S89'13'11"E	1,512.38'	
L9	S01'26'06"E	257.85'	
L10	S38'34'47"W	130.00'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L11	S51'25'13"E	1,592.03'	
L12	S38'34'47"W	370.81'	
L13	S66'50'03"W	467.65'	
L14	S03'07'03"W	574.98'	
L15	S00'39'02"W	21.74'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L16	S18'15'37"E	103.58'	
L17	N89'38'43"W	413.46'	
L18	S17'26'14"W	103.22'	
L19	N72'33'46"W	335 90'	

CURVE TABLE	
CURVE	RADIUS	DELTA	ARC	CHORD	CHORD BEARING	
C1	633.03'	22'39'03"	250.26'	248.63'	N80'07' 1O"E	
C2	174.77'	35·33'31"	108.46'	106.73'	S70'46'33"E	
C3	280.04'	31'09' 43"	152.31'	150.44'	S37'24'56"E	
C4	103.32'	157'38'36"	284.27'	202.72'	N79'20'38"E	
cs	206.41'	79·37'44"	286.87'	264.33'	N40'20'12"E	
C6	255.42'	50'26'37"	224.87'	217.68'	S74'37'38"E	
C7	565.61'	33'10'24"	327.48'	322.92'	N76'20'49"E	
cs	224.35'	59'25' 43"	232.70'	222.41'	N89'28'28"E	
C9	238.12'	37'10'44"	154.51'	151.82'	S79'24'02''E	
C10	912.50'	28'31'33"	454.31'	449.63'	S29'07'59"E	
C11	407.21'	31'34'41"	224.43'	221.60'	S86'59' 44"E	

CURVE TABLE	
CURVE	RADIUS	DELTA	ARC	CHORD	CHORD BEARING	
C12	100.00'	59'16'15"	103.45'	98.90'	N47'34'48"E	
C13	202.1o·	111'57'19"	394 90'	335 01'	N73'55'20"E	
C14	300.00'	68'05'06"	356.49'	335.88'	S04'32'15''W	
C15	8,635.45'	s·44'45"	866.02'	865.66'	S26'20'26"E	
C16	2,135 00'	6'49'32"	254.34'	254.19'	S63'25'17''W	
C17	2,085.00'	14'00'55"	510.02'	508.75'	S73'50'31 "W	
C18	1,215.00'	77'43'55"	1,648.37'	1,524.83'	S41'59'01 "W	
C19	2,315.00'	28'06'04''	1,135.41'	1,124.06'	S10'55'59"E	
C20	960.00'	25'38'03"	429.50'	425.93'	S12'09'59"E	
C21	1,090.00'	18'54'39"	359.76'	358.13'	S08'48'17"E	

SKETCH & DESCRIPTION OF

This is NOT a Survey and Not valid without all sheets.
Aug 1 0, 2026 -  1 6:05:51	EDMEJIAIU \215618113\survey\drawing\238202292v-spsk01_Unit  1 O_revA.dwg

WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10 SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S., RANGE 20 E.,

TASK CODE

DRAWN BY

CHKED BY:

CAD FILE

PROJECT NO:

SARASOTA CIOUNTY, IFLORIDAI	I

6920 Professional Parkway East, Sarasota, FL 34240-8414
Phone 941-907-6900 , Fax 941-907-6910

DRAWING INDEX NO

O

REVA:

I

Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866

SHE ET

11o	EDM	JAK	238202292v-spsk0I_Unit 10	2'J>age  344I2

OF 4	I

B238202292V-SPSK01_UNIT 1

DESCRIPTION (as prepared by the certifying Surveyor and Mapper):

A tract of land lying in Sections 5, 6, 7 & 8, Township 40 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

Begin at southwest corner of Section 7, Township 40 South, Range 20 East, Sarasota County, Florida; the following two (2) calls are along the west line of said Section 7: (1) thence N.00'54' 18"E., a distance of 2,622.54 feet; (2) thence N.00'05'37"E., a distance of 2,689.29 feet to the northwest corner of said Section 7 and the southwest corner of Section 6, Township 40 South, Range 20 East, Sarasota County, Florida; thence N.00'08'44"E. along the west line of said Section 6, a distance of 2,164.18 feet to the southwest corner of lands described in Official Records Instrument Number 2004012753 of the Public Records of Sarasota County, Florida, also being the point of curvature of a non-tangent curve to the right, having a radius of 633.03 feet and a central angle of 22'39'03"; the following twenty-one (21) calls are along the southerly line of said lands described in Official Records Instrument Number 2004012753: (1) thence Easterly along the arc of said curve, a distance of 250.26 feet, said curve having a chord bearing and distance of N.80'07'10"E., 248.63 feet, to the point of curvature of a compound curve to the right having a radius of 174.77 feet and a central angle of 35·33'31"; (2) thence Easterly along the arc of said curve, a distance of 108.46 feet, to the point of curvature of a compound curve to the right having
a radius of 280.04 feet and a central angle of 31'09'43"; (3) thence Southeasterly along the arc of said curve, a distance of 152.31 feet, to the point of curvature of a reverse curve to the left having a radius of 103.32 feet and a central angle of 157'38'36"; (4) thence Easterly along the arc of said curve, a distance of 284.27 feet, to the point of curvature of a reverse curve to the right having a radius of 206.41 feet and a central angle of 79'37'44"; (5) thence Northeasterly along the arc of said curve, a distance of 286.87 feet, to the point of curvature of a compound curve to the right having a radius of 255.42 feet and a central angle of 50'26'37"; (6) thence Easterly along the arc of said curve, a distance of 224.87 feet, to the end of said curve; (7) thence S.79'48'26"E. along a line non-tangent to said curve, a distance of 101.21 feet; (8) thence N.69'47'28"E., a distance of 238.17 feet to the point of curvature of a non-tangent curve to the left, having a radius of 565.61 feet and a central angle of 33'10'24"; (9) thence Easterly along the arc of said curve, a distance of 327.48 feet, said curve having a chord bearing and distance of N.76'20'49"E., 322.92 feet, to the point of curvature of a reverse curve to the right having a radius of 224.35 feet and a central angle of 59'25'43"; (10) thence Easterly along the arc of said curve, a distance of 232.70 feet, to the point of tangency of said curve; (11) thence S.59'49'31"E., a distance of 155.45 feet to the point of curvature of a non-tangent curve to the left, having a radius of 238.12 feet and a central angle of 37' 10' 44"; (12) thence Easterly along the arc of said curve, a distance of 154.51 feet, said curve having a chord bearing and distance of S.79'24'02"E., 151.82 feet, to the
point of curvature of a non-tangent curve to the right, having a radius of 912.50 feet and a central angle of
28'31 '33"; (13) thence Southeasterly along the arc of said curve, a distance of 454.31 feet, said curve having a chord bearing and distance of S.29'07'59"E., 449.63 feet, to the end of said curve; (14) thence S.71'12'24"E. along a line non-tangent to said curve, a distance of 151.95 feet to a point of curvature of a curve to the left having a radius of 407.21 feet and a central angle of 31'34'41 "; (15) thence Easterly along the arc of said curve, a distance of 224.43 feet, to the point of curvature of a compound curve to the left having a radius of
100.00 feet and a central angle of 59·16' 15"; (16) thence Northeasterly along the arc of said curve, a distance of 103.45 feet, to the point of curvature of a reverse curve to the right having a radius of 202.10 feet and a central angle of 111'57'19"; (17) thence Easterly along the arc of said curve, a distance of 394.90 feet, to the end of said curve; (18) thence N.86'22'25"E. along a line non-tangent to said, a distance of 63.92 feet; (19)
thence S.09' 41'57"E., a distance of 205.89 feet; (20) thence S.69'24'57"E., a distance of 583.03 feet; (21) thence S.89' 13' 11 "E., a distance of 1,512.38 feet to the southeast corner of lands described in Official Records
Instrument Number 2004012753, also being a point on the west line of Solstice Phase One recorded in Plat Book
55, Page 380 of said Public Records; thence S.01'26'06"E. along said west line, a distance of 257.85 feet;	the following two (2) calls are along the boundary of Manasota Beach Road Extension, Plat No.1 recorded in Road Plat
This is NOT a Survey and Not valid without all sheets.
Aug 1 0, 2026 -  1 6:05:51	EDMEJIAIU \215618113\survey\drawing\238202292v-spsk01_Unit  1 O_revA.dwg	
SKETCH & DESCRIPTION OF					
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10 SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S., RANGE 20 E.,
SARASOTA CIOUNTY, IFLORIDAI	I	
6920 Professional Parkway East, Sarasota, FL 34240-8414
Phone 941-907-6900 , Fax 941-907-6910
Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
I			
TASK CODE
11o	DRAWN BY
EDM	CHKED BY:
JAK	CAD FILE
238202292v-spsk0I_Unit 10	PROJECT NO:
2'J>age  345I	SHE ET
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B238202292V-SPSK01_UNIT 1	REVA		

Book 8, Page 7 of said Public Records: (1) thence S.38'34'47"W., a distance of 130.00 feet; (2) thence S.51'25'13"E., a distance of 1,592.03 feet; thence S.38'34'47"W., a distance of 370.81 feet to the point of curvature of a non-tangent curve to the left, having a radius of 300.00 feet and a central angle of 68'05'06"; thence Southerly along the arc of said curve, a distance of 356.49 feet, said curve having a chord bearing and distance of S.04'32'15"W., 335.88 feet, to the point of curvature of a non-tangent curve to the right, having a radius of 8,635.45 feet and a central angle of 05'44' 46"; thence Southeasterly along the arc of said curve, a distance of 866.02 feet, said curve having a chord bearing and distance of S.26'20'26"E., 865.66 feet, to a point on the westerly line of Preto Boulevard South Extension, Plat No.1 recorded in Plat Book 57, Page 282 of said Public Records, also being the point of curvature of a non-tangent curve to the right, having a radius of 2,135.00 feet and a central angle of 06'49'32"; the following ten (10) calls are along said westerly line: (1) thence Southwesterly along the arc of said curve, a distance of 254.34 feet, said curve having a chord bearing and distance of S.63'25'17"W., 254.19 feet, to the point of tangency of said curve; (2) thence S.66'50'03"W., a distance of 467.65 feet to a point of curvature of a curve to the right having a radius of 2,085.00 feet and a central angle of 14'00'55"; (3) thence Westerly along the arc of said curve, a distance of 510.02 feet, to the point of curvature of a reverse curve to the left having a radius of 1,215.00 feet and a central angle of 77'43'55"; (4) thence Southwesterly along the arc of said curve, a distance of 1,648.37 feet, to the point of
tangency of said curve; (5) thence S.03'07'03"W., a distance of 574.98 feet to a point of curvature of a curve to the left having a radius of 2,315.00 feet and a central angle of 28'06'04"; (6) thence Southerly along the arc of said curve, a distance of 1,135.41 feet, to the point of curvature of a reverse curve to the right having a radius of 960.00 feet and a central angle of 25'38'03"; (7) thence Southerly along the arc of said curve, a distance of
429.50 feet, to the point of tangency of said curve; (8) thence S.00'39'02''W., a distance of 21.74 feet to a point of curvature of a curve to the left having a radius of 1,090.00 feet and a central angle of 18'54'39"; (9) thence Southerly along the arc of said curve, a distance of 359.76 feet, to the point of tangency of said curve; (10) thence S.18'15'37"E., a distance of 103.58 feet to the south line of abovementioned Section 7; thence N.89'38'43"W. along said south line, a distance of 413.46 feet; thence S.17'26'14"W., a distance of 103.22 feet; thence N.72'33'46"W., a distance of 335.90 feet to said south line of Section 7; the following two (2) calls are along said south line: (1) thence N.89'38'43"W., a distance of 1,396.47 feet; (2) thence N.89'38'12"W., a distance of 2,674.87 feet to the POINT OF BEGINNING.
Containing 878.702 acres, more or less

NOTES:
THIS SKETCH IS NOT VALID WITHOUT THE ORIGINAL SIGNATURE AND SEAL OR ELECTRONIC SIGNATURE AND SEAL OF A FLORIDA SURVEYOR AND MAPPER.
BEARINGS SHOWN HEREON ARE RELATIVE TO THE WEST LINE OF SECTION 6, TOWNSHIP 40 SOUTH, RANGE 20 EAST, BEING N00'08' 44"E.
THIS IS A SKETCH ONLY AND DOES NOT REPRESENT A FIELD SURVEY.
	
Joseph A. Kelly, P.S.M.	Dote of Signature Florido Registration No. 7141
This is NOT a  Survey and Not valid without all sheets.
Aug 1 0, 2026 -  1 6:05:51	EDMEJIAIU \215618113\survey\drawing\238202292v-spsk01_Unit  1 O_revA.dwg	
SKETCH & DESCRIPTION OF			
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10 SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S., RANGE 20 E.,
SARASOTA CIOUNTY, IFLORIDAI	I	
6920 Professional Parkway East, Sarasota, FL 34240-8414
Phone 941-907-6900 , Fax 941-907-6910
Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866		
TASK CODE
11o	DRAWN BY
EDM	CHKED BY:
JAK	CAD FILE
238202292v-spskOI_Unit 10	PROJECT NO:
2'J>age  346I	SHE ET
4	
OF	4	I	DRAWING INDEX NO
B238202292V-SPSK01_UNIT 10	REV:
A	

This instrument was prepared by and upon recording should be returned to:
Lindsay C. Whelan Kutak Rock LLP 107 W. College Ave.
Tallahassee, Florida 32301

AGREEMENT REGARDING THE INCLUSION OF CERTAIN REAL PROPERTY IN UNIT OF DEVELOPMENT NO. 10

THIS AGREEMENT (the “Agreement”) is made and entered into this 13th day of August, 2026 (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, with a mailing address of 2501A Burns Road, Palm Beach Gardens, Florida 33410 (the “District”); and
WINCHESTER FLORIDA RANCH, LLLP, a Florida limited liability limited partnership and the owner of certain lands within the District, with a mailing address of 3600 Midtown Drive, Suite 1050, Tampa, Florida 33607 (the “Landowner”).

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 “Special Act”) for the purpose of constructing, acquiring, and maintaining infrastructure improvements and services; and

WHEREAS, in accordance with Section 11 of the Special Act, the District previously adopted Resolution 2023-22 and Resolution 2023-24 establishing and confirming Unit of Development No. 10 relative to approximately 878.304 acres within the District (“Unit No. 10”); and

WHEREAS, the District has adopted that certain Unit of Development No. 10 Master Engineer’s Report dated January 11, 2024 as amended by the First Amendment to Unit of Development No. 10 Master Engineer’s Report, dated August 13, 2026 (collectively, the “Plan of Improvements”), which describes, among other things, certain public infrastructure improvements and facilities to be constructed within Unit No. 10; and

WHEREAS, the District has adopted that certain Master Special Assessment Methodology Report – West Villages Improvement District Unit of Development No. 10, dated January 11, 2024, as amended and restated by the Amended and Restated Master Special Assessment Methodology Report for Unit of Development No. 10, dated August 13, 2026 (the “Assessment

Report”), which sets forth the manner in which special assessments are to be levied on property within Unit No. 10; and

WHEREAS, the Landowner is the owner of the real property described in the attached Exhibit A (hereinafter, the “Property”) consisting of approximately 0.3980 acres which is located within the jurisdictional boundaries of the District; and

WHEREAS, the Landowner has approached the District and requested that it amend the current boundary of Unit No. 10 to include the Property within such unit (hereinafter, the “Unit Amendment”); and

Whereas, the District is amenable to approving the Unit Amendment pursuant to the terms hereof.

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

Section 1. Recitals. The above Recitals are true and correct and are hereby incorporated herein by this reference.

SECTION 2.  AMENDMENT OF UNIT NO. 10. Commencing as of the Effective Date of this Agreement, the Property shown in Exhibit A shall thereupon and thereafter be a part of and included within the boundaries of the District’s Unit No. 10. By execution of this Agreement, the Landowner hereby consents to the inclusion of the Property shown in Exhibit A in Unit No. 10 and the District hereby approves the inclusion of the Property shown in Exhibit A in Unit No. 10.

Section 3.  Benefit to Property. The Landowner acknowledges and agrees that the Property receives the same benefits as are reasonably available to it as similarly classified parcels of real property within Unit No. 10 as set forth in more detail in the Plan of Improvements and the Assessment Report.

Section 4. Imposition and Allocation of Non-Ad valorem Special Assessments.
The Landowner acknowledges and agrees that the Property shall be subject to the same apportionment, method of assessment, and rate of non-ad valorem assessment as is or will be applied, assessed and levied annually by the District upon other similarly classified parcels of real property located within Unit No. 10. In furtherance thereof, the District has prepared the Assessment Report, attached hereto as Composite Exhibit B, setting forth the manner in which the Property shall be assessed. Landowner hereby consents to the terms of the Assessment Report.
Promptly after the Effective Date of this Agreement, the District shall undertake an assessment hearing to levy and impose special assessments on the Property

pursuant to the Plan of Improvements and the Assessment Report. The Landowner acknowledges and agrees that the District shall undertake such process and waives its right to protest the allocation of such special assessments on the Property so long as such allocation is in accordance with the Plan of Improvements and the Assessment Report.

Section 5. Agreement. This instrument shall constitute the final and complete expression of the agreement between the parties relating to the subject matter of this Agreement.

Section 6.  Amendments. Amendments to and waivers of the provisions contained in this Agreement may be made only by an instrument in writing executed by both parties hereto.

Section 7. Authorization. The execution of this Agreement has been duly authorized by the appropriate body or official of all parties to this Agreement, 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.

SECTION 8. NOTICES. All notices, requests, consents and other communications under this Agreement (“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 the District:	West Villages Improvement District
2501A Burns Road
Palm Beach Gardens, Florida 33410 Attn: Todd Wodraska

With a copy to:	Kutak Rock LLP 107 W. College Ave.
Tallahassee, Florida 32301 Attn: District Counsel

If to Landowner:	Winchester Florida Ranch, LLLP
3600 Midtown Drive, Suite 1050
Tampa, Florida 33607 Attn: Richard Severance Attn: Nicole Swartz

Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth in this Agreement. 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 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 addresses 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 addresses set forth in this Agreement.

Section 9.  Third Party Beneficiaries. This Agreement is solely for the benefit of the formal parties to this Agreement 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 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 to this Agreement 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 contained in this Agreement shall inure to the sole benefit of and shall be binding upon the parties to this Agreement and their respective representatives, successors, and assigns.

Section 10. 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.

Section 11. Public Records. The Landowner understands and agrees that all documents of any kind provided to the District or to District staff relative to this Agreement may be public records and will be treated as such in accord with Florida law.

Section 12. 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 doubtful language will not be interpreted or construed against any party.

Section 13. Headings for Convenience Only. The descriptive headings in this Agreement are for convenience only and shall not control nor affect the meaning or construction of any of the provisions of this Agreement.

Section 14. 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. Signature and acknowledgment pages, if any, may be detached from the counterparts and attached to a single copy of this document to physically form one document.

Section 15. Recording. This Agreement shall be recorded in the Official Records of Sarasota County, Florida and all terms, conditions, and covenants contained herein shall be deemed to run with the land.

In Witness Thereof, the parties execute this Agreement the day and year first written
above.

ATTEST:	WEST VILLAGES IMPROVEMENT DISTRICT

Assistant Secretary	John Luczynski, Chairman WITNESS:

Print Name: 	

STATE OF FLORIDA COUNTY OF 	

The foregoing instrument was acknowledged before me by means of D physical presence or D online notarization, this 	 day of 	, 2026, by John Luczynski, as Chairman of the Board of Supervisors of West Villages Improvement District, on its behalf. He [  ] is personally known to me or [  ] produced 		 as identification.

Notary Public, State of Florida

Personally Known 		 OR Produced Identification 		 Type of Identification 	

WITNESS:	WINCHESTER FLORIDA RANCH,
LLLP, a Florida limited liability limited partnership

Print name:		Print name:	

WITNESS:

Print Name: 	

STATE OF FLORIDA COUNTY OF 	

The foregoing instrument was acknowledged before me by means of D physical presence or D online notarization, this 	 day of 			, 2026, by 	, as 	 of 		, on its behalf. He/she [  ] is personally known to me or [  ] produced 			 as identification.

Notary Public, State of Florida

Personally Known 		 OR Produced Identification 		 Type of Identification 	

EXHIBIT A

Legal Description of the Property

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COMPOSITE EXHIBIT B

2026 Assessment Report

RESOLUTION 2026-18

A RESOLUTION OF THE WEST VILLAGES IMPROVEMENT DISTRICT DECLARING SPECIAL ASSESSMENTS RELATIVE TO CERTAIN PROPERTIES ADDED TO UNIT OF DEVELOPMENT NO. 10 WITHIN THE DISTRICT; INDICATING THE LOCATION, NATURE AND ESTIMATED COST OF THOSE INFRASTRUCTURE IMPROVEMENTS WHOSE COST IS TO BE DEFRAYED BY THE SPECIAL ASSESSMENTS; PROVIDING THE PORTION OF THE ESTIMATED COST OF THE IMPROVEMENTS TO BE DEFRAYED BY THE SPECIAL ASSESSMENTS; PROVIDING THE MANNER IN WHICH SUCH SPECIAL ASSESSMENTS SHALL BE MADE; PROVIDING WHEN SUCH SPECIAL ASSESSMENTS SHALL BE PAID; DESIGNATING LANDS UPON WHICH THE SPECIAL ASSESSMENTS SHALL BE LEVIED; PROVIDING FOR AN ASSESSMENT PLAT; ADOPTING A PRELIMINARY ASSESSMENT ROLL; PROVIDING FOR PUBLICATION OF THIS RESOLUTION.

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 “Special Act”) for the purpose of constructing, acquiring, and maintaining infrastructure improvements and services; and
WHEREAS, in accordance with Section 11 of the Special Act, the District previously established Unit of Development No. 10 (“Unit No. 10”); and

WHEREAS, the District previously levied debt service special assessments on all developable land within Unit No. 10 in order to secure proposed bonds to be issued to finance the construction and acquisition of public infrastructure improvements (the “Improvements”) within Unit No. 10 (hereinafter, the “Debt Assessments”); and

WHEREAS, the Debt Assessments were levied and imposed in accordance with that certain Unit of Development No. 10 Master Special Assessment Methodology Report, dated January 11, 2024; and
WHEREAS, concurrent with the adoption of this Resolution, the District has entered into that certain Agreement Regarding the Inclusion of Certain Real Property in Unit of Development No. 10, dated August 13, 2026 approving the inclusion of certain acreage to the boundary of Unit No. 10 (hereinafter, the “Boundary Amendment Property”); and

1
4910-5075-4239.2

WHEREAS, the District now has a need to levy and impose the Debt Assessments on the Boundary Amendment Property in proportion to the property’s benefit from such Improvements; and
WHEREAS, the Board of Supervisors (the “Board”) of the District accordingly hereby determines to undertake, install, plan, establish, construct or reconstruct, enlarge or extend, equip, acquire, operate, and/or maintain the Improvements within the Boundary Amendment Property as described in the District’s Unit of Development No. 10 Master Engineer’s Report, dated January 11, 2024, as amended by the First Amendment to Unit of Development No. 10 Master Engineer’s Report, dated August 13, 2026, attached hereto as Composite Exhibit A and incorporated herein by reference; and

WHEREAS, it is in the best interest of the District to pay the cost of the Improvements by imposing, levying, and collecting the non-ad valorem Debt Assessments among the benefitted properties within Unit No. 10, including the Boundary Amendment Property, pursuant to Chapters 170 and 197, Florida Statutes, and Chapter 2004-456, Laws of Florida, as amended; and

WHEREAS, the District is empowered by Chapters 170 and 197, Florida Statutes, and Chapter 2004-456, Laws of Florida, as amended, to finance, fund, plan, establish, acquire, construct or reconstruct, enlarge or extend, equip, operate, and maintain the Improvements and to impose, levy and collect the Debt Assessments; and

WHEREAS, the District hereby determines that benefits will accrue to the assessable real property located within the Boundary Amendment Property, the amount of those benefits, and that the Debt Assessments will be made in proportion to the benefits received as set forth in the District’s Preliminary Amended and Restated Unit of Development No. 10 Master Special Assessment Methodology Report, dated August 13, 2026, attached hereto as Exhibit B and incorporated herein by reference and on file at 2501-A Burns Road, Palm Beach Gardens, Florida and 10555 Sweet Pea Street, Venice, Florida 34293 (collectively, the “District Records Office”); and
WHEREAS, the District hereby determines that the Debt Assessments to be levied will not exceed the benefit to the Boundary Amendment Property.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT:
Debt Assessments shall be levied to defray the cost of the Improvements.
The nature and general location of, and plans and specifications for, the Improvements planned for Unit No. 10, including for the Boundary Amendment Property, are

2

described in Composite Exhibit A, which is on file at the District Records Office. Exhibit B is also on file and available for public inspection at the same location.

The total estimated cost of the Improvements is $98,600,000.00 (the “Estimated
Cost”).

The Debt Assessments will defray approximately $120,000,000, which includes the Estimated Cost, plus financing-related costs, capitalized interest, debt service reserve and contingency.

The manner in which the Debt Assessments shall be apportioned and paid is set forth in Exhibit B, including provisions for supplemental assessment resolutions.

The Debt Assessments shall be levied on all lots and lands within the Boundary Amendment Property adjoining and contiguous or bounding and abutting upon such improvements or specially benefitted thereby and further designated by the assessment plat hereinafter provided for.

There is on file, at the District Records Office, an assessment plat showing the Boundary Amendment Property which is to be assessed, with certain plans and specifications describing the Improvements and the Estimated Cost of the Improvements, all of which shall be open to inspection by the public.

Commencing with the year in which the Debt Assessments are certified for collection, the Debt Assessments shall be paid in not more than thirty (30) annual installments. The Debt Assessments may be payable at the same time and in the same manner as are ad-valorem taxes and collected pursuant to Chapter 197, Florida Statutes; provided, however, that in the event the uniform non ad-valorem assessment method of collecting the Debt Assessments is not available to the District in any year, or if determined by the District to be in its best interest, the Debt Assessments may be collected as is otherwise permitted by law.
The District Manager has caused to be made a preliminary assessment roll, in accordance with the method of assessment described in Exhibit B hereto, which shows the lots and lands within the Boundary Amendment Property to be assessed, the amount of benefit to and the Debt Assessments against each lot or parcel of land and the number of annual installments into which the assessment may be divided, which assessment roll is hereby adopted and approved as the District’s preliminary assessment roll.

The Board shall adopt a subsequent resolution to fix a time and place at which the owners of property to be assessed or any other persons interested therein may appear before the Board and be heard as to the propriety and advisability of the Debt Assessments relative to the Boundary Amendment Property or the making of the Improvements, the cost thereof, the manner

3
4910-5075-4239.2

of payment therefor, or the amount thereof to be assessed against the Boundary Amendment Property as improved.

The District Manager is hereby directed to cause this Resolution to be published twice (once a week for two (2) weeks) in a newspaper of general circulation within Sarasota County and to provide such other notice as may be required by law or desired in the best interests of the District.

Nothing herein shall affect the Debt Assessments previously levied and imposed by the District.

This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 13th day of August 2026.

ATTEST:	WEST VILLAGES
IMPROVEMENT DISTRICT

Secretary/Assistant Secretary	Chairman, Board of Supervisors

Composite Exhibit A: Unit of Development No. 10 Master Engineer’s Report, dated January 11, 2024, and First Amendment to Unit of Development No. 10 Master Engineer’s Report, dated August 13, 2026

Exhibit B: Preliminary Amended and Restated Unit of Development No. 10 Master Special Assessment Methodology Report, dated August 13, 2026

4

Composite Exhibit A

Preliminary Unit of Development No. 10 Master Engineer’s Report,
dated January 11, 2024 and
First Amendment to Unit of Development No. 10 Master Engineer’s Report,
dated August 13, 2026

5
4910-5075-4239.2

WEST VILLAGES IMPROVEMENT DISTRICT
Unit of Development No. 10 Master Engineer’s Report
JANUARY 11, 2024

SUBMITTED BY
Dewberry Engineers Inc. 2201 Cantu Court
Suite 107 Sarasota, Florida
Phone: 813.327.7044
Contact: Giacomo Licari

SUBMITTED TO
West Villages Improvement District
19503 S. West Villages Parkway Suite #A3 Venice, Florida 34293
Phone: 941.244.2703

West Villages Improvement District Unit of Development No. 10 January 11, 2024

Master Engineer’s Report
Table of Contents
GENERAL	2
PURPOSE AND SCOPE	2
LANDS IN UNIT OF DEVELOPMENT NO. 10	2
EXISTING CONDITIONS	2
Topography	2
Soil and Vegetation	2
Land Use and Zoning	3
INFRASTRUCTURE PLANS	3
Public Infrastructure Improvements	3
Permitting	3
Estimated Costs of Improvements	5
MAINTENANCE RESPONSIBILITIES	5
Public Infrastructure Improvements	6
SUMMARY AND CONCLUSION	6
ENGINEER’S CERTIFICATION	6

Table of Tables
Table 5.1 Permitting Status	4

Table 5.2 Estimated Costs of Improvements	5

Table of Exhibits
Unit 10 Sketch & Legal Description	Exhibit A

Aerial Location Map	Exhibit B

West Villages Improvement District Unit of Development No. 10 January 11, 2024
GENERAL
The West Villages Improvement District (“WVID”) was created by and operates under Chapter 2004-456, Laws of Florida, as amended (the “Act”) and operates pursuant to the Act and applicable provisions of Chapter 298, Florida Statutes and other Florida law. WVID was created to construct, operate, and maintain public works and utilities including water, sewer, drainage, irrigation, water management, parks, recreational facilities, roadway, or related activities, as more particularly described in Chapter 2004-456, Laws of Florida.

PURPOSE AND SCOPE
The purpose of this Master Engineer’s Report (“Report”) is to present the nature and extent of the improvements that may be constructed or acquired by WVID for and on behalf of the Unit of Development No. 10 (“Unit No. 10” or “Project”). These improvements will thereafter be owned, operated, and/or maintained by either WVID or another legally empowered governmental entity.

The text of this Report generally describes the existing land within Unit No. 10 and the proposed improvements and recommendations. This Report is not intended to be used for exact representation or for construction purposes since detailed construction documents for all of the proposed improvements have not yet been finalized.

LANDS IN UNIT OF DEVELOPMENT NO. 10
An Aerial Location Map showing the location of Unit No. 10 is included as Exhibit B. The legal description(s) and sketch(es) are included as Exhibit A and reflect the lands included in Unit No. 10. These lands total approximately 878.3 acres.

EXISTING CONDITIONS
Topography
The area within Unit No. 10 is relatively flat with site elevations ranging from approximately nine (9) feet to fifteen (15) feet. The land within Unit No. 10 is primarily undeveloped pasture and rangelands, upland pine flatwood, and wetlands.
Soil and Vegetation
Based on the 1991 Soil Survey of Sarasota County, Florida, prepared by the United States Department of Agriculture (USDA) Soil Conservation Service (SCS), the predominant surficial soil types within Unit No. 10 are identified as SCS Soil No. 10, EauGallie and Myakka Fine Sands, SCD Soils No. 22, Holopaw fine sand, SCS Soils No. 31, Pineda Fine Sand, and Pople Fine Sands. SCS Soil No. 10 is a nearly level, poorly drained soil that can be made up entirely of EauGallie and similar soils, entirely Myakka and similar soils, or a combination of EauGallie, Myakka and other soils. Typically, the EauGallie soil has a surface layer of black fine sand with a subsurface layer of gray fine sand to a depth of about 22 inches. The surface layer of the Myakka soil is typically dark grayish brown fine sand about 6 inches thick while the subsurface layer is light gray fine sand about 18 inches thick. Pineda Fine Sand is a nearly level, poorly drained soil. Typically, the surface and subsurface layers are grey fine sands totaling approximately 22 inches thick. The subsoil consists of an upper layer of 14 inches of brown fine sand and a lower layer of 12 inches of mottled, light brownish gray fine sandy loam. Pople Fine Sand is nearly level, poorly drained soil on low hammocks and in poorly defined drainageways and broad sloughs. Typically, the surface layer is very dark grayish brown fine sand approximately four (4) inches thick. The subsurface layer is light brownish gray fine sand approximately three (3) inches thick. The subsoil is brown and brownish yellow fine sand in the upper 21-inches and gray fine sandy loam in the lower 28-inches.

The property within Unit No. 10 currently consists of various vegetative communities comprised of both upland and wetland habitats. Several of the vegetation communities have been modified as a result of onsite agricultural activities including ditching and fire suppression. Areas that were historically extensive open forests or wiregrass prairies have since become heavily forested or have been cleared for cattle

West Villages Improvement District Unit of Development No. 10 January 11, 2024
grazing and commercial nursery. Extensive ditching has also altered the hydrology of several of the wetland systems onsite, particularly where the ditches bisect wetlands or are adjacent to wetlands.

Land Use and Zoning
Unit No. 10 is located within the City of North Port, Florida (“City”). The land within the boundary of Unit No. 10 is currently being designed and prepared for development review and approval with the City. It is expected that the City will approve uses compatible with the adopted Comprehensive Land Use Plan (“CLUP”).

INFRASTRUCTURE PLANS
Public Infrastructure Improvements
WVID has formed Unit No. 10 to finance infrastructure design and construction to provide public infrastructure for Unit No. 10 and its ultimate property owners.

The improvements for Unit No. 10 will be consistent with the CLUP and implementing ordinances, studies, plans, and may include:

Public roadways, including thoroughfares, arterial, collector, or local streets;
Drainage and stormwater improvements;
Water and sewer facilities;
Irrigation facilities;
Public roadway landscape, lighting, signage, and furnishings;
Entry features; and
Consulting and contingencies.

Access to the Project will be provided via River Road, US 41, West Villages Parkway, Preto Boulevard, Manasota Beach Road, and Playmore Drive. Potable water and sanitary sewer services will be provided by the City.
Permitting
Required permits, approved and proposed, are summarized in Table 5.1. It is our opinion that there are no technical reasons existing at this time that would prohibit the permitting and construction of the planned infrastructure, subject to continued compliance with agency criteria and conditions of the already approved plans and permits.

Permits necessary to complete the Project have either been obtained as described below, or in our opinion, are obtainable from the permitting agencies, subject to reasonable, normal, and customary permit conditions.

The remainder of this page has been left intentionally blank.

West Villages Improvement District Unit of Development No. 10 January 11, 2024
Table 5.1 Permitting Status
Permitting Status	
PERMIT	PERMIT NUMBERS	DATE APPROVED	
Manasota Beach Rd – From Preto Boulevard to River Road, including sections of Preto Boulevard and West Villages Parkway	INF 20-036	06/16/2020	
Wastewater Treatment Plant	FDEP FLA B07114-001-DWIR MAS 17-168	3/17/2020	
Water Treatment Plant	FDEP FLA 984841-001-DWIP	09/20/2017	
Parks/Government	TBD	TBD	
Various Water Management Improvements	INF-15-153/ SCP-15-122	10/04/2016	
Manasota Beach Rd. Extension	
SWFWMD ERP	864613 / 43032522.114	06/26/2023	
CONP INF - Construction Permit	INF-23-034	06/16/2023	
CONP SCP - Construction Permit	SCP-23-035	06/16/2023	
FDEP Water Permit	0208589-255-DSGP	05/23/2023	
FDEP Wastewater Permit	CS58-435524	06/01/2023	
Preto Boulevard South Extension	
SWFWMD ERP	857117 / 43032522.102	01/10/2023	
CONP INF - Construction Permit	INF-22-222	01/28/2023	
CONP SCP - Construction Permit	SCP-22-224	01/28/2023	
FDEP Water Permit	0208589-252-DSGP	03/31/2023	
FDEP Wastewater Permit	CS58-432586		
Village I Neighborhood Improvements Phase 1	
SWFWMD ERP - Mass Grading	867347 / 43032522.112	10/04/2023	
CONP INF - Construction Permit	INF-23-067	08/17/2023	
CONP SCP - Construction Permit	SCP-23-068	08/17/2023	
SWFWMD ERP - Construction Plans	867347 / 43032522.112	10/04/2023	
FDEP Water Permit	0208589-265-DGSP	10/04/2023	
FDEP Wastewater Permit	CS58-440364	10/16/2023	
Village I Neighborhood Improvements Phase 2			
SWFWMD ERP - Mass Grading	867347 / 43032522.112	10/04/2023	
CONP Mass Grading INF Permit	TBD	TBD	
CONP INF - Construction Permit	TBD	TBD	
SWFWMD ERP - Construction Plans	TBD	TBD	
FDEP Water Permit	TBD	TBD	
FDEP Wastewater Permit	TBD	TBD	

West Villages Improvement District Unit of Development No. 10 January 11, 2024
Estimated Costs of Improvements
Table 5.2 lists the components of the planned improvements for Unit No. 10, together with their estimated costs of design and construction. The table also includes an estimate of administrative, consulting, engineering, legal and other fees, and contingencies associated with the improvements.

Table 5.2 Estimated Costs of Improvements
Estimated Costs of Improvements (2023 Dollars)	
IMPROVEMENTS	ESTIMATED COSTS	
Collector and Arterial Roads (See Note 1)	$21,100,000.00	
Wastewater Treatment Plant (Pro Rata Share – See Notes 2 and 3)	$6,700,000.00	
Water Treatment Plant (Pro Rata Share – See Notes 2 and 3)	$4,800,000.00	
Master Water Management	$200,000.00	
Parks/Government	$200,000.00	
Consultants and Administration (15%)	$5,000,000.00	
Subtotal	$38,000,000.00	
Village I Phase 1 Neighborhood Improvements		
Earthwork	$10,700,000.00	
Drainage and Stormwater	$8,000,000.00	
Potable Water	$2,800,000.00	
Wastewater	$4,500,000.00	
Master Irrigation	$1,600,000.00	
Consultants and Administration (15%)	$4,100,000.00	
Subtotal	$31,700,000.00	
Village I Phase 2 Neighborhood Improvements		
Earthwork	$9,800,000.00	
Drainage and Stormwater	$7,200,000.00	
Potable Water	$2,600,000.00	
Wastewater	$4,100,000.00	
Master Irrigation	$1,400,000.00	
Consultants and Administration (15%)	$3,800,000.00	
Subtotal	$28,900,000.00	
Total	$98,600,000.00	
		
Note 1 – Roadway costs include roads, potable water, sanitary sewer, irrigation, drainage, landscaping, and street lighting.
Note 2 – Costs of the wastewater treatment plant and water treatment plant are Unit No. 10’s estimated pro rata share of the plant’s usage.
Note 3 – Costs are rounded to the nearest $1 million.

West Villages Improvement District Unit of Development No. 10 January 11, 2024
MAINTENANCE RESPONSIBILITIES
Public Infrastructure Improvements
Maintenance and operational responsibilities of the Project will include the following:

Maintenance and operation of the potable water and sanitary sewer systems will be the responsibility of the City;
Maintenance and operation of the stormwater management system will be the responsibility of the WVID;
Maintenance and operation of the collector and arterial roadway, sidewalk, and landscaping improvements will be the responsibility of WVID, City, or FDOT depending on the ownership of the road; and
Maintenance of parks or government projects will be the responsibility of the WVID or City.

SUMMARY AND CONCLUSION
The improvements, as outlined, are necessary for the functional development of the Project, which is being designed in accordance with current governmental regulatory requirements. The Project will serve its intended function provided the construction is in substantial compliance with the design. Items of construction for the Project are based upon current development plans.

ENGINEER’S CERTIFICATION
It is our professional opinion that the infrastructure costs provided herein for the WVID improvements for the Project are reasonable to complete the construction of the infrastructure described herein and that these infrastructure improvements will benefit and add value to the WVID. These estimated costs are based upon prices currently being experienced for similar items of work in southwest Florida and expected inflation in the future. Actual costs may vary based on final engineering, planning, and approvals from regulatory agencies.
I hereby certify that the foregoing is a true and correct copy of the Master Engineer’s Report for the WVID.

Giacomo Licari, P.E.
Florida Registration No. 72415

 
DESCRIPTION:	  
A parcel of land lying in Sections 5, 6, 7, and 8, Township 40 South, Range 20 East, Sarasota County, Florida, and being more particularly described as follows:

BEGIN at the Southwest corner of said Section 7; run thence along the West boundary thereof the following two (2) courses:
N.00°54'18"E., a distance of 2622.54 feet; 2) N.00°05'37"E., a distance of 2689.29 feet to the Southwest corner of said Section 6; thence along the West boundary thereof, N.00°08'44"E., a distance of 2164.18 feet to the Southwest corner of lands described in Official Records Instrument Number 2004012753, of the Public Records of Sarasota County, Florida; thence along the Southerly boundary of said lands described in Official Records Instrument Number 2004012753, the following twenty-one (21) courses: 1) Easterly, 250.26 feet along the arc of a non-tangent curve to the right having a radius of 633.03 feet and a central angle of 22°39'03" (chord bearing N.80°07'10"E., 248.63 feet) to a point of compound curvature;
Easterly, 108.46 feet along the arc of a compound curve to the right having a radius of 174.77 feet and a central angle of 35°33'31" (chord bearing S.70°46'33"E., 106.73 feet) to a point of compound curvature; 3) Southeasterly, 152.31 feet along the arc of a compound curve to the right having a radius of 280.04 feet and a central angle of 31°09'43" (chord bearing S.37°24'56"E., 150.44 feet) to a point of reverse curvature; 4) Easterly, 284.27 feet along the arc of a reverse curve to the left having a radius of 103.32 feet and a central angle of 157°38'36" (chord bearing N.79°20'38"E., 202.72 feet) to a point of reverse curvature; 5) Northeasterly, 286.87 feet along the arc of a reverse curve to the right having a radius of 206.41 feet and a central angle of 79°37'44" (chord bearing N.40°20'12"E., 264.33 feet) to a point of compound curvature; 6) Easterly,
224.87 feet along the arc of a compound curve to the right having a radius of 255.42 feet and a central angle of 50°26'37" (chord bearing S.74°37'38"E., 217.68 feet); 7) S.79°48'26"E., a distance of 101.21 feet; 8) N.69°47'28"E., a distance of
238.17 feet to a point of non-tangent curvature; 9) Easterly, 327.48 feet along the arc of a non-tangent curve to the left having a radius of 565.61 feet and a central angle of 33°10'24" (chord bearing N.76°20'49"E., 322.92 feet) to a point of reverse curvature; 10) Easterly, 232.70 feet along the arc of a reverse curve to the right having a radius of 224.35 feet and a central angle of 59°25'43" (chord bearing N.89°28'28"E., 222.41 feet); 11) S.59°49'31"E., a distance of 155.45 feet to a point of non-tangent curvature; 12) Easterly, 154.51 feet along the arc of a non-tangent curve to the left having a radius of 238.12 feet and a central angle of 37°10'44" (chord bearing S.79°24'02"E., 151.82 feet) to a point of non-tangent curvature; 13) Southeasterly, 454.31 feet along the arc of a non-tangent curve to the right having a radius of 912.50 feet and a central angle of 28°31'33" (chord bearing S.29°07'59"E., 449.63 feet); 14) S.71°12'24"E., a distance of 151.95 feet to a point of curvature; 15) Easterly, 224.43 feet along the arc of a tangent curve to the left having a radius of 407.21 feet and a central angle of 31°34'41" (chord bearing S.86°59'44"E., 221.60 feet) to a point of compound curvature; 16) Northeasterly, 103.45 feet along the arc of a compound curve to the left having a radius of 100.00 feet and a central angle of 59°16'15" (chord bearing N.47°34'48"E., 98.90 feet) to a point of reverse curvature; 17) Easterly, 394.90 feet along the arc of a reverse curve to the right having a radius of 202.10 feet and a central angle of 111°57'19" (chord bearing N.73°55'20"E., 335.01 feet); 18) N.86°22'25"E., a distance of 63.92 feet; 19) S.09°41'57"E., a distance of 205.89 feet; 20) S.69°24'57"E., a distance of 583.03 feet; 21) S.89°13'11"E., a distance of 1512.38 feet to the Southeast corner of aforesaid lands described in Official Records Instrument Number 2004012753, also being a point on the West boundary of SOLSTICE PHASE ONE, according to the plat thereof, recorded in Plat Book 55, Page 380, of the Public Records of Sarasota County, Florida; thence along said West boundary of SOLSTICE PHASE ONE, S.01°26'06"E., a distance of 257.85 feet to the Southwest corner thereof; thence S.38°34'47"W., a distance of 130.00 feet; thence S.51°25'13"E., a distance of 1592.03 feet; thence S.38°34'47"W., a distance of 370.81 feet; thence southerly, 356.49 feet along the arc of a tangent curve to the left having a radius of 300.00 feet and a central angle of 68°05'06" (chord bearing S.04°32'15"W., 335.88 feet); thence southeasterly, 866.02 feet along the arc of a reverse curve to the right having a radius of 8635.45 feet and a central angle of 05°44'46" (chord bearing S.26°20'26"E., 865.66 feet) to a point on the Northerly boundary of PRETO BOULEVARD SOUTH EXTENSION, PLAT No.1, according to the plat thereof, recorded in Plat Book 57, Page 282, of the Public Records of Sarasota County, Florida;

NOTES:
See sheet 2 for continued description and surveyors’ notes.
See sheet 3 for overall.
See sheets 4-11 for sketch detail.	

  			Wellen Park Village I	West Florida
213 Hobbs Street
Tampa, Florida 33619
Phone: (813) 248-8888
Fax: (813) 248-2266
www.geopointsurvey.com Licensed Business No.: LB 7768
GeoPoint	
	 NMV	 09/07/23	 MC		
	  Mattamy Homes		
	Revisions		

		

					
					
FILE PATH: P:\WELLEN PARK\VILLAGE I (PALMERA AT WELLEN PARK)\DESCRIPTION\WELLEN PARK VIL I-D&S.DWG	LAST SAVED BY: NAYARAV	01 of 11	

 
  

DESCRIPTION CONTINUED:
thence along said Northerly boundary and the Westerly boundary thereof the following ten
(10) courses: 1) southwesterly, 254.34 feet along the arc of a non-tangent curve to the right having a radius of 2135.00 feet and a central angle of 06°49'32" (chord bearing S.63°25'17"W., 254.19 feet); 2) S.66°50'03"W., a distance of 467.65 feet; 3) westerly, 510.02 feet along the arc of a tangent curve to the right having a radius of 2085.00 feet and a central angle of 14°00'55" (chord bearing S.73°50'31"W., 508.75 feet); 4) southwesterly, 1648.37 feet along the arc of a reverse curve to the left having a radius of 1215.00 feet and a central angle of 77°43'55" (chord bearing S.41°59'01"W., 1524.83 feet); 5) S.03°07'03"W., a distance of 574.98 feet; 6) southerly, 1135.41 feet along the arc of a tangent curve to the left having a radius of 2315.00 feet and a central angle of 28°06'04" (chord bearing S.10°55'59"E., 1124.06 feet); 7) southerly, 429.50 feet along the arc of a reverse curve to the right having a radius of 960.00 feet and a central angle of 25°38'03" (chord bearing S.12°09'59"E., 425.93 feet); 8) S.00°39'02"W., a distance of 21.74 feet; 9) southerly, 359.76 feet along the arc of a tangent curve to the left having a radius of 1090.00 feet and a central angle of 18°54'39" (chord bearing S.08°48'17"E., 358.13 feet); 10) S.18°15'37"E., a distance of 103.58 feet to a point on the South boundary of said Section 7; thence along said South boundary the following two (2) courses: 1) N.89°38'43"W., a distance of 2161.34 feet; 2) N.89°38'12"W., a distance of 2674.87 feet to the POINT OF BEGINNING.

Containing 878.304 acres, more or less.

SURVEYORS NOTES:
Bearings shown hereon are based on the West boundary of Section 6, Township 40 South, Range 20 East, Sarasota County, Florida, having a Grid bearing of N.00°08'44"W. The Grid Bearings as shown hereon refer to the State Plane Coordinate System, North American Horizontal Datum of 1983 (NAD 83-2011 Adjustment) for the West Zone of Florida.

This document has been electronically signed and sealed pursuant to Rule 5J-17.062, Section 472.027 of the Florida Statutes. The seal appearing on this document was authorized by the signing surveyor. Printed copies of this document are not considered signed and sealed and the signature must be verified on any electronic copies.

See sheet 3 for overall.

See sheets 4-11 for sketch details.

      	
	West Florida
213 Hobbs Street
Tampa, Florida 33619
Phone: (813) 248-8888
Fax: (813) 248-2266
www.geopointsurvey.com Licensed Business No.: LB 7768
GeoPoint	
FILE PATH: P:\WELLEN PARK\VILLAGE I (PALMERA AT WELLEN PARK)\DESCRIPTION\WELLEN PARK VIL I-D&S.DWG	LAST SAVED BY: NAYARAV	02 of 11	

 
  

  
   

   
   



SHEET 7

 

SHEET 6

	

	



SHEET 8

 
 
		

SHEET 9

	

SHEET 5

SHEET 3

  
   

SHEET 4

  
  

SHEET 11

 
			

	

NOTES:
See sheet 1 for description.
See sheet 2 for continued description and surveyors’ notes.
See sheets 4-11 for sketch detail.

LEGEND:

	

      
West Florida
213 Hobbs Street
Tampa, Florida 33619
Phone: (813) 248-8888
Fax: (813) 248-2266

GeoPoint

www.geopointsurvey.com Licensed Business No.: LB 7768

FILE PATH: P:\WELLEN PARK\VILLAGE I (PALMERA AT WELLEN PARK)\DESCRIPTION\WELLEN PARK VIL I-D&S.DWG	LAST SAVED BY: NAYARAV
Page 369

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  

SHEET 3

MATCH LINE SEE SHEET 5

MATCH LINE SEE SHEET 11

  

	

NOTES:

	

      
West Florida
213 Hobbs Street
Tampa, Florida 33619
Phone: (813) 248-8888

See sheet 1 for description.
See sheet 2 for continued description and surveyors’ notes.
See sheet 3 for overall.

LEGEND:

Fax: (813) 248-2266

GeoPoint

www.geopointsurvey.com Licensed Business No.: LB 7768

	SECTION 12-40S-19E SECTION 7-40S-20E

MATCH LINE SEE

See sheets 4-11 for sketch detail.
FILE PATH: P:\WELLEN PARK\VILLAGE I (PALMERA AT WELLEN PARK)\DESCRIPTION\WELLEN PARK VIL I-D&S.DWG	LAST SAVED BY: NAYARAV
Page 370

04 of 11

MATCH LINE SEE SHEET 3

MATCH LINE SEE SHEET 3

 
  	MATCH LINE SEE SHEET 6

	

	

MATCH LINE SEE SHEET 4
      	

NOTES:
See sheet 1 for description.
See sheet 2 for continued description
and surveyors’ notes.	LEGEND:
See sheet 3 for overall.
	
See sheets 4-11 for sketch detail.	West Florida
213 Hobbs Street
Tampa, Florida 33619
Phone: (813) 248-8888
Fax: (813) 248-2266
www.geopointsurvey.com Licensed Business No.: LB 7768
GeoPoint	
FILE PATH: P:\WELLEN PARK\VILLAGE I (PALMERA AT WELLEN PARK)\DESCRIPTION\WELLEN PARK VIL I-D&S.DWG	LAST SAVED BY: NAYARAV	05 of 11	

Page 371

 
  

SECTION 1-40S-19E SECTION 6-40S-20E

   

  


  

 

LINE DATA TABLE	
NO.	BEARING	LENGTH	

 
CURVE DATA TABLE	
NO.	RADIUS	CENTRAL ANGLE	ARC	CHORD	CHORD BEARING	

	

						

					

	

			

	

			

	

NOTES:
See sheet 1 for description.

MATCH LINE SEE SHEET 5

MATCH LINE SEE SHEET 7

      
West Florida
213 Hobbs Street
Tampa, Florida 33619
Phone: (813) 248-8888

GeoPoint

Fax: (813) 248-2266

See sheet 2 for continued description and surveyors’ notes.
See sheet 3 for overall.
See sheets 4-11 for sketch detail.

LEGEND:

www.geopointsurvey.com Licensed Business No.: LB 7768

FILE PATH: P:\WELLEN PARK\VILLAGE I (PALMERA AT WELLEN PARK)\DESCRIPTION\WELLEN PARK VIL I-D&S.DWG	LAST SAVED BY: NAYARAV
Page 372

of 11

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  

  

MATCH LINE SEE SHEET 6

   

CURVE DATA TABLE	
NO.	RADIUS	CENTRAL ANGLE	ARC	CHORD	CHORD BEARING	

						

				

			

LINE DATA TABLE	
NO.	BEARING	LENGTH	

	

MATCH LINE SEE SHEET 8

MATCH LINE SEE SHEET 3

NOTES:
See sheet 1 for description.
See sheet 2 for continued description and surveyors’ notes.
See sheet 3 for overall.
See sheets 4-11 for sketch detail.

LEGEND:

      
West Florida
213 Hobbs Street
Tampa, Florida 33619
Phone: (813) 248-8888
Fax: (813) 248-2266

GeoPoint

www.geopointsurvey.com Licensed Business No.: LB 7768

FILE PATH: P:\WELLEN PARK\VILLAGE I (PALMERA AT WELLEN PARK)\DESCRIPTION\WELLEN PARK VIL I-D&S.DWG	LAST SAVED BY: NAYARAV
Page 373

of 11

 
  

  
   

                   	

  

MATCH LINE SEE SHEET 7

  SECTION 6-40S-20E	       SECTION 5-40S-20E


 
 


LINE DATA TABLE	
NO.	BEARING	LENGTH	

MATCH LINE SEE SHEET 3

MATCH LINE SEE SHEET 9

NOTES:
See sheet 1 for description.
See sheet 2 for continued description and surveyors’ notes.
See sheet 3 for overall.

LEGEND:

      
West Florida
213 Hobbs Street
Tampa, Florida 33619
Phone: (813) 248-8888
Fax: (813) 248-2266

GeoPoint

www.geopointsurvey.com Licensed Business No.: LB 7768

See sheets 4-11 for sketch detail.
FILE PATH: P:\WELLEN PARK\VILLAGE I (PALMERA AT WELLEN PARK)\DESCRIPTION\WELLEN PARK VIL I-D&S.DWG	LAST SAVED BY: NAYARAV
Page 374

of 11

MATCH LINE SEE SHEET 8

 
  

  
  
	

         

	

MATCH LINE SEE SHEET 3

   

 SECTION 7-40S-20E  SECTION 8-40S-20E

  

CURVE DATA TABLE	
NO.	RADIUS	CENTRAL ANGLE	ARC	CHORD	CHORD BEARING	

			

			

   

LINE DATA TABLE	
NO.	BEARING	LENGTH	

   

   

NOTES:
See sheet 1 for description.
See sheet 2 for continued description and surveyors’ notes.
See sheet 3 for overall.

LEGEND:

      
West Florida
213 Hobbs Street
Tampa, Florida 33619
Phone: (813) 248-8888
Fax: (813) 248-2266

GeoPoint

www.geopointsurvey.com Licensed Business No.: LB 7768

See sheets 4-11 for sketch detail.
FILE PATH: P:\WELLEN PARK\VILLAGE I (PALMERA AT WELLEN PARK)\DESCRIPTION\WELLEN PARK VIL I-D&S.DWG	LAST SAVED BY: NAYARAV
Page 375

of 11

MATCH LINE SEE SHEET 3

 

MATCH LINE SEE SHEET 9

  

MATCH LINE SEE SHEET 3

 
 
  

   

 SECTION 7-40S-20E SECTION 8-40S-20E

   

CURVE DATA TABLE	
NO.	RADIUS	CENTRAL ANGLE	ARC	CHORD	CHORD BEARING	

	

MATCH LINE SEE SHEET 11

LEGEND:

NOTES:
See sheet 1 for description.
See	sheet	2	for	continued description and surveyors’ notes.
See sheet 3 for overall.

      
West Florida
213 Hobbs Street
Tampa, Florida 33619
Phone: (813) 248-8888
Fax: (813) 248-2266

GeoPoint

www.geopointsurvey.com Licensed Business No.: LB 7768

See sheets 4-11 for sketch detail.
FILE PATH: P:\WELLEN PARK\VILLAGE I (PALMERA AT WELLEN PARK)\DESCRIPTION\WELLEN PARK VIL I-D&S.DWG	LAST SAVED BY: NAYARAV
Page 376

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 
  

MATCH LINE SEE SHEET 3

MATCH LINE SEE SHEET 10

MATCH LINE SEE SHEET 4

   
   

 
 
  

CURVE DATA TABLE

LINE DATA TABLE
NO.	BEARING	LENGTH

NO.

RADIUS

CENTRAL ANGLE

ARC

CHORD

CHORD BEARING

NOTES:
See sheet 1 for description.
See sheet 2 for continued description and surveyors’ notes.
See sheet 3 for overall.
See sheets 4-11 for sketch detail.

LEGEND:

      
West Florida
213 Hobbs Street
Tampa, Florida 33619
Phone: (813) 248-8888
Fax: (813) 248-2266

GeoPoint

www.geopointsurvey.com Licensed Business No.: LB 7768

FILE PATH: P:\WELLEN PARK\VILLAGE I (PALMERA AT WELLEN PARK)\DESCRIPTION\WELLEN PARK VIL I-D&S.DWG	LAST SAVED BY: NAYARAV
Page 377

11 of 11

S. TAMIAMI TRAIL

PLAYMORE RD.

M

B

FUTURE MANASOTA BEACH RD. EXTENSION

VILLAGE I PHASE 1
±557.3 AC

VILL

VILLAGE I

PRETO BLVD

TOTAL= ±878.3 AC

VILLAGE I PHASE 2
±321.0 AC

FUTURE PRETO BLVD. EXTENSION

WEST VILLAGES - UNIT 10 VILLAGE I

0'	2000'
EXHIBIT 'B'
Page 378

West Villages Improvement District

Unit of Development No. 10

First Amendment to Master Engineer’s Report

August 13, 2026

Stantec Consulting Services Inc.

Prepared for:
West Villages Improvement District 2501 A Burns Rd
Palm Beach Gardens, FL 33410 Phone: 941.244.2703

Prepared by:
Stantec Consulting Services Inc.
777 S Harbour Island Blvd, Suite 600 Tampa, FL 33602

Submittal to:	West Villages Improvement District

2501 A Burns Rd
Palm Beach Gardens, FL 33410 Phone: 941.244.2703

Project/File: 238202292

Phone: 813.242.9302

Page 379

1	Purpose and Scope
The purpose of this First Amendment to the Unit of Development No. 10 Master Engineer’s Report prepared by Dewberry Engineers on January 11, 2024, is to revise and update the Unit 10 area and boundary. The new area will be 878.702 acres. An updated sketch and legal description for the revised Unit of Development No. 10 boundary is included in Appendix A1. There are no additional changes to the original Master Engineer’s Report.

Giacomo Licari, P.E.

Florida Registration No. 72415

Page 380

Exhibits

Page 381

Appendix A - Exhibits

Appendix A - Exhibits
A.1	Unit 10 – Sketch & Legal Description

A-1
C:\Users\glicari\DC\ACCDocs\Stantec Consulting\238202206_West_Villages_FY2025\Project Files\Unit 10\Eng Report\Fist Amended to Master Report 2026\First Amendment to Master Eng Report.docx
Page 382

Page 383

LINE TABLE	
LINE	BEARING	DISTANCE	
L1	S79' 48'26"E	101.21'	
L2	N69' 47'28"E	238.17'	
L3	S59' 49'31"E	155.45'	
L4	S71'12'24"E	151.95'	
LS	N86'22'25"E	63.92'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L6	S09' 41'57"E	205.89'	
L7	S69'24'57"E	583.03'	
LS	S89'13'11"E	1,512.38'	
L9	S01'26'06"E	257.85'	
L10	S38'34'47"W	130.00'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L11	S51'25'13"E	1,592.03'	
L12	S38'34'47"W	370.81'	
L13	S66'50'03"W	467.65'	
L14	S03'07'03"W	574.98'	
L15	S00'39'02"W	21.74'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L16	S18'15'37"E	103.58'	
L17	N89'38'43"W	413.46'	
L18	S17'26'14"W	103.22'	
L19	N72'33'46"W	335 90'	

CURVE TABLE	
CURVE	RADIUS	DELTA	ARC	CHORD	CHORD BEARING	
C1	633.03'	22'39'03"	250.26'	248.63'	N80'07' 1O"E	
C2	174.77'	35·33'31"	108.46'	106.73'	S70'46'33"E	
C3	280.04'	31'09' 43"	152.31'	150.44'	S37'24'56"E	
C4	103.32'	157'38'36"	284.27'	202.72'	N79'20'38"E	
cs	206.41'	79·37'44"	286.87'	264.33'	N40'20'12"E	
C6	255.42'	50'26'37"	224.87'	217.68'	S74'37'38"E	
C7	565.61'	33'10'24"	327.48'	322.92'	N76'20'49"E	
cs	224.35'	59'25' 43"	232.70'	222.41'	N89'28'28"E	
C9	238.12'	37'10'44"	154.51'	151.82'	S79'24'02''E	
C10	912.50'	28'31'33"	454.31'	449.63'	S29'07'59"E	
C11	407.21'	31'34'41"	224.43'	221.60'	S86'59' 44"E	

CURVE TABLE	
CURVE	RADIUS	DELTA	ARC	CHORD	CHORD BEARING	
C12	100.00'	59'16'15"	103.45'	98.90'	N47'34'48"E	
C13	202.1o·	111'57'19"	394 90'	335 01'	N73'55'20"E	
C14	300.00'	68'05'06"	356.49'	335.88'	S04'32'15''W	
C15	8,635.45'	s·44'45"	866.02'	865.66'	S26'20'26"E	
C16	2,135 00'	6'49'32"	254.34'	254.19'	S63'25'17''W	
C17	2,085.00'	14'00'55"	510.02'	508.75'	S73'50'31 "W	
C18	1,215.00'	77'43'55"	1,648.37'	1,524.83'	S41'59'01 "W	
C19	2,315.00'	28'06'04''	1,135.41'	1,124.06'	S10'55'59"E	
C20	960.00'	25'38'03"	429.50'	425.93'	S12'09'59"E	
C21	1,090.00'	18'54'39"	359.76'	358.13'	S08'48'17"E	

SKETCH & DESCRIPTION OF

This is NOT a Survey and Not valid without all sheets.
Aug 1 0, 2026 -  1 6:05:51	EDMEJIAIU \215618113\survey\drawing\238202292v-spsk01_Unit  1 O_revA.dwg

WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10 SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S., RANGE 20 E.,

TASK CODE

DRAWN BY

CHKED BY:

CAD FILE

PROJECT NO:

SARASOTA CIOUNTY, IFLORIDAI	I

6920 Professional Parkway East, Sarasota, FL 34240-8414
Phone 941-907-6900 , Fax 941-907-6910

DRAWING INDEX NO

O

REVA:

I

Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866

SHE ET

11o	EDM	JAK	238202292v-spsk0I_Unit 10	2'J>age  384I2

OF 4	I

B238202292V-SPSK01_UNIT 1

DESCRIPTION (as prepared by the certifying Surveyor and Mapper):

A tract of land lying in Sections 5, 6, 7 & 8, Township 40 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

Begin at southwest corner of Section 7, Township 40 South, Range 20 East, Sarasota County, Florida; the following two (2) calls are along the west line of said Section 7: (1) thence N.00'54' 18"E., a distance of 2,622.54 feet; (2) thence N.00'05'37"E., a distance of 2,689.29 feet to the northwest corner of said Section 7 and the southwest corner of Section 6, Township 40 South, Range 20 East, Sarasota County, Florida; thence N.00'08'44"E. along the west line of said Section 6, a distance of 2,164.18 feet to the southwest corner of lands described in Official Records Instrument Number 2004012753 of the Public Records of Sarasota County, Florida, also being the point of curvature of a non-tangent curve to the right, having a radius of 633.03 feet and a central angle of 22'39'03"; the following twenty-one (21) calls are along the southerly line of said lands described in Official Records Instrument Number 2004012753: (1) thence Easterly along the arc of said curve, a distance of 250.26 feet, said curve having a chord bearing and distance of N.80'07'10"E., 248.63 feet, to the point of curvature of a compound curve to the right having a radius of 174.77 feet and a central angle of 35·33'31"; (2) thence Easterly along the arc of said curve, a distance of 108.46 feet, to the point of curvature of a compound curve to the right having
a radius of 280.04 feet and a central angle of 31'09'43"; (3) thence Southeasterly along the arc of said curve, a distance of 152.31 feet, to the point of curvature of a reverse curve to the left having a radius of 103.32 feet and a central angle of 157'38'36"; (4) thence Easterly along the arc of said curve, a distance of 284.27 feet, to the point of curvature of a reverse curve to the right having a radius of 206.41 feet and a central angle of 79'37'44"; (5) thence Northeasterly along the arc of said curve, a distance of 286.87 feet, to the point of curvature of a compound curve to the right having a radius of 255.42 feet and a central angle of 50'26'37"; (6) thence Easterly along the arc of said curve, a distance of 224.87 feet, to the end of said curve; (7) thence S.79'48'26"E. along a line non-tangent to said curve, a distance of 101.21 feet; (8) thence N.69'47'28"E., a distance of 238.17 feet to the point of curvature of a non-tangent curve to the left, having a radius of 565.61 feet and a central angle of 33'10'24"; (9) thence Easterly along the arc of said curve, a distance of 327.48 feet, said curve having a chord bearing and distance of N.76'20'49"E., 322.92 feet, to the point of curvature of a reverse curve to the right having a radius of 224.35 feet and a central angle of 59'25'43"; (10) thence Easterly along the arc of said curve, a distance of 232.70 feet, to the point of tangency of said curve; (11) thence S.59'49'31"E., a distance of 155.45 feet to the point of curvature of a non-tangent curve to the left, having a radius of 238.12 feet and a central angle of 37' 10' 44"; (12) thence Easterly along the arc of said curve, a distance of 154.51 feet, said curve having a chord bearing and distance of S.79'24'02"E., 151.82 feet, to the
point of curvature of a non-tangent curve to the right, having a radius of 912.50 feet and a central angle of
28'31 '33"; (13) thence Southeasterly along the arc of said curve, a distance of 454.31 feet, said curve having a chord bearing and distance of S.29'07'59"E., 449.63 feet, to the end of said curve; (14) thence S.71'12'24"E. along a line non-tangent to said curve, a distance of 151.95 feet to a point of curvature of a curve to the left having a radius of 407.21 feet and a central angle of 31'34'41 "; (15) thence Easterly along the arc of said curve, a distance of 224.43 feet, to the point of curvature of a compound curve to the left having a radius of
100.00 feet and a central angle of 59·16' 15"; (16) thence Northeasterly along the arc of said curve, a distance of 103.45 feet, to the point of curvature of a reverse curve to the right having a radius of 202.10 feet and a central angle of 111'57'19"; (17) thence Easterly along the arc of said curve, a distance of 394.90 feet, to the end of said curve; (18) thence N.86'22'25"E. along a line non-tangent to said, a distance of 63.92 feet; (19)
thence S.09' 41'57"E., a distance of 205.89 feet; (20) thence S.69'24'57"E., a distance of 583.03 feet; (21) thence S.89' 13' 11 "E., a distance of 1,512.38 feet to the southeast corner of lands described in Official Records
Instrument Number 2004012753, also being a point on the west line of Solstice Phase One recorded in Plat Book
55, Page 380 of said Public Records; thence S.01'26'06"E. along said west line, a distance of 257.85 feet;	the following two (2) calls are along the boundary of Manasota Beach Road Extension, Plat No.1 recorded in Road Plat
This is NOT a Survey and Not valid without all sheets.
Aug 1 0, 2026 -  1 6:05:51	EDMEJIAIU \215618113\survey\drawing\238202292v-spsk01_Unit  1 O_revA.dwg	
SKETCH & DESCRIPTION OF					
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10 SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S., RANGE 20 E.,
SARASOTA CIOUNTY, IFLORIDAI	I	
6920 Professional Parkway East, Sarasota, FL 34240-8414
Phone 941-907-6900 , Fax 941-907-6910
Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
I			
TASK CODE
11o	DRAWN BY
EDM	CHKED BY:
JAK	CAD FILE
238202292v-spsk0I_Unit 10	PROJECT NO:
2'J>age  385I	SHE ET
3	
OF	4	I	DRAWING INDEX NO	O
B238202292V-SPSK01_UNIT 1	REVA		

Book 8, Page 7 of said Public Records: (1) thence S.38'34'47"W., a distance of 130.00 feet; (2) thence S.51'25'13"E., a distance of 1,592.03 feet; thence S.38'34'47"W., a distance of 370.81 feet to the point of curvature of a non-tangent curve to the left, having a radius of 300.00 feet and a central angle of 68'05'06"; thence Southerly along the arc of said curve, a distance of 356.49 feet, said curve having a chord bearing and distance of S.04'32'15"W., 335.88 feet, to the point of curvature of a non-tangent curve to the right, having a radius of 8,635.45 feet and a central angle of 05'44' 46"; thence Southeasterly along the arc of said curve, a distance of 866.02 feet, said curve having a chord bearing and distance of S.26'20'26"E., 865.66 feet, to a point on the westerly line of Preto Boulevard South Extension, Plat No.1 recorded in Plat Book 57, Page 282 of said Public Records, also being the point of curvature of a non-tangent curve to the right, having a radius of 2,135.00 feet and a central angle of 06'49'32"; the following ten (10) calls are along said westerly line: (1) thence Southwesterly along the arc of said curve, a distance of 254.34 feet, said curve having a chord bearing and distance of S.63'25'17"W., 254.19 feet, to the point of tangency of said curve; (2) thence S.66'50'03"W., a distance of 467.65 feet to a point of curvature of a curve to the right having a radius of 2,085.00 feet and a central angle of 14'00'55"; (3) thence Westerly along the arc of said curve, a distance of 510.02 feet, to the point of curvature of a reverse curve to the left having a radius of 1,215.00 feet and a central angle of 77'43'55"; (4) thence Southwesterly along the arc of said curve, a distance of 1,648.37 feet, to the point of
tangency of said curve; (5) thence S.03'07'03"W., a distance of 574.98 feet to a point of curvature of a curve to the left having a radius of 2,315.00 feet and a central angle of 28'06'04"; (6) thence Southerly along the arc of said curve, a distance of 1,135.41 feet, to the point of curvature of a reverse curve to the right having a radius of 960.00 feet and a central angle of 25'38'03"; (7) thence Southerly along the arc of said curve, a distance of
429.50 feet, to the point of tangency of said curve; (8) thence S.00'39'02''W., a distance of 21.74 feet to a point of curvature of a curve to the left having a radius of 1,090.00 feet and a central angle of 18'54'39"; (9) thence Southerly along the arc of said curve, a distance of 359.76 feet, to the point of tangency of said curve; (10) thence S.18'15'37"E., a distance of 103.58 feet to the south line of abovementioned Section 7; thence N.89'38'43"W. along said south line, a distance of 413.46 feet; thence S.17'26'14"W., a distance of 103.22 feet; thence N.72'33'46"W., a distance of 335.90 feet to said south line of Section 7; the following two (2) calls are along said south line: (1) thence N.89'38'43"W., a distance of 1,396.47 feet; (2) thence N.89'38'12"W., a distance of 2,674.87 feet to the POINT OF BEGINNING.
Containing 878.702 acres, more or less

NOTES:
THIS SKETCH IS NOT VALID WITHOUT THE ORIGINAL SIGNATURE AND SEAL OR ELECTRONIC SIGNATURE AND SEAL OF A FLORIDA SURVEYOR AND MAPPER.
BEARINGS SHOWN HEREON ARE RELATIVE TO THE WEST LINE OF SECTION 6, TOWNSHIP 40 SOUTH, RANGE 20 EAST, BEING N00'08' 44"E.
THIS IS A SKETCH ONLY AND DOES NOT REPRESENT A FIELD SURVEY.
	
Joseph A. Kelly, P.S.M.	Dote of Signature Florido Registration No. 7141
This is NOT a  Survey and Not valid without all sheets.
Aug 1 0, 2026 -  1 6:05:51	EDMEJIAIU \215618113\survey\drawing\238202292v-spsk01_Unit  1 O_revA.dwg	
SKETCH & DESCRIPTION OF			
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10 SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S., RANGE 20 E.,
SARASOTA CIOUNTY, IFLORIDAI	I	
6920 Professional Parkway East, Sarasota, FL 34240-8414
Phone 941-907-6900 , Fax 941-907-6910
Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866		
TASK CODE
11o	DRAWN BY
EDM	CHKED BY:
JAK	CAD FILE
238202292v-spskOI_Unit 10	PROJECT NO:
2'J>age  386I	SHE ET
4	
OF	4	I	DRAWING INDEX NO
B238202292V-SPSK01_UNIT 10	REV:
A	

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Stantec is a global leader in sustainable engineering, architecture, and environmental consulting. The diverse perspectives of our partners and interested parties drive us to think beyond what’s previously been done on critical issues like climate change, digital transformation, and future-proofing our cities and infrastructure. We innovate at the intersection of community, creativity, and client relationships to advance communities everywhere, so that together we can redefine what’s possible.

Stantec Consulting Services Inc.

777 S Harbour Island Boulevard, Suite 600 Tampa FL 33602-5729
stantec.com
Page 387

Exhibit B

Preliminary Amended and Restated Unit of Development No. 10 Master Special Assessment
Methodology Report, dated August 13, 2026

Amended and Restated Master Special
Assessment Methodology Report
WEST VILLAGES IMPROVEMENT DISTRICT
Unit of Development No. 10

August 13, 2026

SPECIAL DISTRICT SERVICES, INC
2501A Burns Road
Palm Beach Gardens, Florida 33410 561-630-4922

1

INTRODUCTION
The West Villages Improvement District (the “District”) is a local unit of special-purpose government with portions located in the City of North Port, Florida (the “City”) within Sarasota County, Florida (the “County”). The District was created in June 2004 by Chapter 2004-456, Laws of Florida, a special act of the Florida Legislature (the “Act”). The Act provides legal authority for the District to finance the acquisition, construction, operation, and maintenance of the public infrastructure improvements authorized by the Act. In order to address its authorized purpose, the District has and continues to create separate Units of Development. This Master Special Assessment Methodology Report (the “Master Report”) applies exclusively to Unit of Development No. 10 (“Unit No. 10”) of the District and the plan of development which currently contemplates a total of 1,149 residential dwelling units of varying product types.
Unit No. 10 includes approximately 878.7+/- acres and was created by the District to acquire and construct public infrastructure improvements designed to provide special benefit to the lands within Unit No. 10 (the "Unit No. 10 Improvements"). The West Villages Improvement District Unit of Development No. 10 Master Engineer’s Report dated January 11, 2024 was prepared by Dewberry Engineers Inc., as amended by the First Amendment dated August 13, 2026 prepared by Stantec Consulting Services, Inc. (the “District Engineer”), and sets forth the Unit No. 10 Improvements including public roadways, including thoroughfares, arterial, collector, or local streets; stormwater improvements; water and sewer facilities; irrigation facilities; public roadway, landscape, lighting, signage, and furnishings; entry features; and consulting and contingencies (collectively the “Project”). The total estimated costs of the construction of the Project are $98,600,000.
The District could issue up to approximately $120,000,000 of Capital Improvement Revenue Bonds (Unit of Development No. 10) (the “Bonds”) if the District were to finance the entire Project, as described in the Engineer’s Report. It is expected that the District will finance only a portion of the Project with the issuance of Bonds in one or more series.
The purpose of this Amended and Restated Master Report is to revise and update the Unit 10 area and boundary after a recent boundary amendment that added approximately 0.3980 acres to the unit. This Master Report will equitably allocate the costs being incurred by the District to provide the Unit No. 10 Improvements to the assessable lands within Unit No. 10 in the District. The implementation of the Project will convey special and peculiar benefits to the assessable properties within Unit No. 10 in the District. The Bonds issued to finance the Project will be repaid through the levy of non-ad valorem special assessments on all assessable property within Unit No. 10.
PROJECTS TO BE FUNDED BY THE DISTRICT
The Project as designed is an integrated system of facilities that provides specific benefits to all of the assessable lands within Unit No. 10. The total cost of the Project is currently estimated to be
$98,600,000. A detail of the estimated Project costs for the development is included herein on Table A.
Since it is contemplated that the Project will be developed in phases, the Project has been designed to be functional and confer special benefits to all landowners within Unit No. 10, prior to all phases being completed. Under such a phasing plan, each phase or portion of the Project can be financed independently of the other phases. As the finance program is implemented, supplemental methodology reports will be issued detailing the particulars of a specific Bond issue. The supplemental report(s) will apply the principles set forth herein to determine the specific assessments required to repay the Bonds issued to fund the then current development program.
2

The Project area consists of approximately 878.7 gross acres of land and is anticipated to include approximately 1,149 residential units of various unit types as outlined on Table C.

The Bonds, when issued will be repaid through the levy of non-ad valorem special assessments on all assessable property within Unit No. 10. Any portion of the Project not financed through the issuance of the Bonds will be paid for by Manasota Beach Ranchlands, LLLP or its successors or assigns (collectively the “Developer”).

The construction costs for the Project identified in this Master Report were provided by the District Engineer. Special District Services, Inc., as District Manager, makes no representation regarding the accuracy or validity of those costs and did not undertake any analysis or verification regarding such costs.
FUNDING OF IMPROVEMENTS
To defray the costs of construction or acquisition of all or a portion of the Project, the District will impose non-ad valorem special assessments on benefited real property within Unit No. 10. These assessments are based on the special and peculiar benefits accruing to such property from the improvements comprising the Project. The use of non-ad valorem special assessments has an advantage in that the properties that receive the special benefits from the Project are the only properties that are obligated to pay for those facilities and services. Without these improvements, development of the property would not be possible.
In summary, special assessments may be levied: (1) for facilities which provide special benefits to property as distinct from general benefits, (2) only against property which receives that special benefit,
(3) in proportion to the benefits received by the properties, and (4) according to fair and reasonable methods that the governing body of the jurisdiction determines. The special assessments placed upon various benefited properties in Unit No. 10 must be sufficient to cover the debt service of the Bonds that will be issued for financing all or a portion of the Project. The assessments must be fairly and reasonably allocated to the properties being assessed.
ALLOCATION OF BENEFIT AND ASSESSMENTS
In developing the methodology used for special assessments in the District, two interrelated factors were used:
Allocation of Benefit: Each parcel of land, lot and/or unit within Unit No. 10 in the District benefits from the construction and financing of the proposed improvements.
Allocation of Cost/Debt: The special assessments imposed on each parcel of land, lot and/or unit within Unit No. 10 cannot exceed the value of the benefits provided to such parcel of land, lot and/or unit.
Upon the sale of the proposed Bonds, the District’s debt will be allocated to the gross acreage within Unit No. 10 which totals approximately 878.7+/- acres and upon platting, to each platted parcel and/or residential dwelling unit/lot in Unit No. 10 on an Equivalent Residential Unit (“ERU”) basis and on the remaining unplatted land on an equal acreage basis. As platting occurs the debt assessments will be assigned on a first platted first assessed basis to platted parcels and residential dwelling units/lots receiving property folio numbers, and allocated on an ERU basis as shown herein on Table C and Table F. For the purpose of this Master Report each 50’ single family residential dwelling unit will be the base unit upon which other product types will be compared to and has been assigned one (1)
3

ERU. Any Front Footage (“FF”) product type not specifically stated in this Master Report will be assigned an ERU Factor based on the FF of such new product using 50’ as the baseline. The formula for such ERU Factor will be X/50. (Refer to Table C attached hereto for proposed ERU Factors).
Given the District’s approved land use plan and the type of infrastructure to be funded by the proposed special assessments, this method results in a fair allocation of benefits and an equitable allocation of costs for the Project. The special benefit received and applied to each parcel and/or residential dwelling unit/lot as a result of the construction of public infrastructure improvements will exceed the cost of such units allocated to each parcel and/or unit/lot. However, if the future platting results in changes in land use or proportion of benefit per acre and/or unit type, this allocation methodology may not be applicable and it may be necessary for the District to revise the allocation methodology.
To the extent land is sold in bulk to a third party prior to platting, then, the District will assign debt based upon the development rights conveyed based upon the ERU factors as shown herein on Table C.
COLLECTION OF SPECIAL ASSESSMENTS
The proposed special assessments for the District are planned to be collected through the Uniform Method of Collection described in Section 197.3632, Florida Statutes (“F.S.”) for platted lots, or any other legal means available to the District.
Since there are costs associated with the collection of the special assessments (whether by uniform method of collection as authorized under Section 197.3632, F.S., or other methods allowed by Florida law), these costs must also be included in the special assessment levy. These costs generally include the 1% collection fee of the County Tax Collector, a 1% service fee of the County Property Appraiser and a 4% discount for early payment of taxes. These additional costs may be reflected by dividing the annual debt service and maintenance assessment amounts by a factor of 0.94. In the event the special assessments are direct billed, then, the collection costs and discounts may not apply.
FINANCING STRUCTURE
The estimated cost of construction for the Project is $98,600,000.00. The construction program and the costs associated with Unit No. 10 are identified herein on Table A.
All or a portion of the capital improvements comprising the Project are assumed to be financed by the Bonds which, when issued, will be payable from and secured by special assessments levied annually against all assessable properties within Unit No. 10 in the District which totals approximately 878.7+/-acres. Based on current market conditions the total aggregate principal amount of the Bonds (approximately $120,000,000) for Unit No. 10 is shown herein on Table B. The proceeds of the Bonds will provide a maximum of approximately $98,600,000 for construction related costs. The sizing of the Bonds is assumed to include capitalized interest, if so required, a debt service reserve fund equal to the maximum annual net debt service and issuance costs as shown herein on Table B. (Note: The District may not issue the total Par Debt of $120,000,000 referenced in this Master Report.)
MODIFICATIONS, REVISIONS AND TRUE-UP MECHANISIM
Allocation of costs and debt, shown herein on Table C and Table D, for the infrastructure improvements financed by the District for the Project (estimated at $98,600,000) is initially based on the estimated number of product types and residential dwelling units (1,149) projected to be constructed within Unit No. 10 in the District and benefited by the infrastructure improvements
4

comprising the Project. Based on a Bond size of approximately $120,000,000 at an assumed interest rate of 7.50% the estimated annual debt service on the Unit No. 10 Bonds will be approximately
$10,160,548 which has not been grossed up to include the 1% County Tax Collector fee, 1% County Property Appraiser fee, and 4% discount for early payment of taxes.
To ensure that each platted parcel or unit is assessed no more than their pro-rata amount of the annual debt service shown in Table E and Table F, the District will be required to perform a “true-up” analysis, which requires a computation at the time of submission of each plat or re-plat to determine the potential remaining assessable units. The District shall, at the time a plat or re-plat is submitted to the City and/or County:
Assume that the total number of ERUs relative to the Project is at least 1,176.80.
Ascertain the number of assessable residential parcels/lots in the plat (unrecorded at this time) or re-plat and any prior plats (“Planned Assessable Units/Lots”) and total amount of ERUs associated with such Planned Assessable Units/Lots.
Ascertain the current amount of potential remaining assessable parcels/lots (“Remaining Assessable Units/Lots,” and together with the Planned Assessable Units/Lots, the “Total Assessable Units/Lots”) and total number of ERUs associated with the Remaining Assessable Units/Lots.
If the ERUs associated with the Total Assessable Units/Lots are equal to 1,176.80, then no action would be required at that time. However, if the sum of the ERUs associated with the Total Assessable Units/Lots is less than 1,176.80, then the Developer will be obligated to remit to the District an amount of money sufficient to enable the District to retire an amount of proposed Bonds such that the amount of debt service allocated to each ERU associated with the Total Assessable Units/Lots does not exceed the amounts set forth in Table D. Conversely, if the sum of the ERUs associated with the Total Assessable Units/Lots is more than 1,176.80 after the filing of the final plat for the Project, then the District shall equitably reallocate the assessments resulting in a reduction in the par debt allocations per unit type set forth in Table D.
All assessments levied run with the land. A determination of a true-up payment shall be at the sole discretion of the District. It is the responsibility of the landowner of record to make any required true-up payments that are due including any accrued interest. The District will not release any liens on the property for which true-up payments are due until provision for such payment has been satisfied. It is recommended that the true-up mechanism be formalized in an agreement between the District and the Developer.
In the event that additional land is annexed into Unit No. 10 which is currently not subject to the assessments and is developed in such a manner as to receive special benefit from the Project described herein, it will be necessary for this assessment methodology to be re-applied to include such parcels. The additional land will, as a result of re-applying this allocation methodology, then be allocated an appropriate share of the special assessments while all currently assessed parcels will receive a relative reduction in their assessments.
PRELIMINARY ASSESSMENT ROLL
As previously described in this Master Report, the debt associated with the District’s improvement plan will be initially distributed on an equal acreage basis on all of the benefiting acreage within Unit No. 10 in the District as outlined herein on Table F and Exhibit “A” attached hereto. As plats are approved parcels and/or lot/units within Unit No. 10 will be assessed in the manner described herein.

The lands within Unit No. 10 consist of approximately 878.7+/- acres as described in Exhibit “A” attached hereto. As of the date of this Master Report Unit No. 10 is unplatted Construction of Phase 1 improvements is in process, and mass grading of Phase 2 has also commenced. The anticipated par amount of Bonds to be issued by the District to pay for the Project is approximately $120,000,000. Prior to final plat approval the assessments levied against the lands within Unit No. 10 in the District will be apportioned on a gross acre basis. Therefore, each gross acre of land in Unit No. 10 in the District will be assessed a maximum of approximately $12,301.23 annually as outlined herein on Table F. When fully developed, Unit No. 10 is expected to contain approximately 1,149 residential dwelling units of varying product types.
ADDITIONAL STIPULATIONS
Certain financing, development, and engineering data was provided by members of District staff and/or the Developer. The allocation methodology described herein was based on information provided by those professionals. Special District Services, Inc. makes no representations regarding said information transactions beyond restatement of the factual information necessary for compilation of this Master Report.
Special District Services, Inc. does not represent the District as a Municipal Advisor or Securities Broker nor is Special District Services, Inc. registered to provide such services as described in Section 15B of the Securities and Exchange Act of 1934, as amended. Similarly, Special District Services, Inc. does not provide the District with financial advisory services or offer investment advice in any form.

*********************

TABLE A PROJECT COST ESTIMATES
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

Total

COLLECTOR AND ARTERIAL
ROADS	$	21,100,000	
		
WASTEWATER TREATMENT PLANT	$	6,700,000	
		
WATER TREATMENT PLANT	$	4,800,000	
		
MASTER WATER MANAGEMENT	$	200,000	
		
PARKS/GOVERNMENT	$	200,000	
		
EARTHWORK	$	20,500,000	

DRAINAGE AND WATER
MANAGEMENT	$	15,200,000	
		
POTABLE WATER	$	5,400,000	
		
WASTEWATER	$	8,600,000	
		
MASTER IRRIGATION	$	3,000,000	
		
PROFESSIONAL SERVICES	$	12,900,000	
		
Total	$	98,600,000	

TABLE B BOND SIZING
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

BOND SIZING

Par Amount*	$	120,000,000	*	
			
Debt Service Reserve Fund (DSRF)	$	(10,160,548)		
			
Capitalized Interest (12 months)	$	(9,000,000)		
			
Issuance Costs	$	(2,239,452)		
			
Construction Funds	$	98,600,000		
			
Bond Interest Rate	7.50%		
			
Principal Amortization Period (Years)	30		
*Subject to change at final bond pricing			

TABLE C ALLOCATION OF PROJECT COSTS
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

Product	Number of Units
by Type	
ERU Factor*	Total ERUs	Project Cost Allocation Per
Type	Project Cost Allocation Per
Unit*	

Coach	

132	

0.50	

66.00	

$	5,529,912	

$	41,893	
Townhouse	37	0.60	22.20	$	1,860,061	$	50,272	
50'	648	1.00	648.00	$	54,293,678	$	83,787	
65'	287	1.30	373.10	$	31,260,758	$	108,923	
75'	45	1.50	67.50	$	5,655,591	$	125,680	
Total	1,149	N/A	1,176.80	$	98,600,000	N/A	
*Rounded

TABLE D ALLOCATION OF BOND DEBT
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

Product	Number of Units
by Type	
ERU Factor*	Total ERUs	Bond Debt Allocation Per
Unit Type*	Bond Debt Allocation Per
Unit*	

Coach	

132	

0.50	

66.00	

$	6,730,116	

$	50,986	
Townhouse	37	0.60	22.20	$	2,263,766	$	61,183	
50'	648	1.00	648.00	$	66,077,498	$	101,971	
65'	287	1.30	373.10	$	38,045,547	$	132,563	
75'	45	1.50	67.50	$	6,883,073	$	152,957	
Total	1,149	N/A	1,176.80	$	120,000,000	N/A	
*Rounded

TABLE E

CALCULATION OF ANNUAL DEBT SERVICE

WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

2024 Series
Bond Debt

1 Maximum Annual Debt Service	$	10,160,548.29		
			
2 Maximum Annual Debt Service Assessment to be Collected	$	10,809,093.93	*	
			
3  Total Number of Gross Acres	878.70		
			
4 Maximum Annual Debt Service per Gross Acre	$12,301.23		
			
5 Total Number of Residential Units Planned	1,149		
			
6 Maximum Annual Debt Service per Unit Type	See Table F		

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

TABLE F

ALLOCATION OF DEBT SERVICE ASSESSMENTS

WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10

Product	Number of Units	by Type	
ERU Factor*	
Total ERUs	**Maximum Annual Debt Assessment Per
Unit Type*	**Maximum Annual Debt Assessment Per
Unit*	

Coach	

132	

0.50	

66.00	

$	606,220	

$	4,593	
Townhouse	37	0.60	22.20	$	203,911	$	5,511	
50'	648	1.00	648.00	$	5,951,982	$	9,185	
65'	287	1.30	373.10	$	3,426,982	$	11,941	
75'	45	1.50	67.50	$	619,998	$	13,778	
TOTAL	1,149	N/A	1,176.80	$	10,809,094	N/A	
*Rounded
**Grossed up to include 1% collection fee of the County Tax Collector, 1% service fee of the County Property Appraiser and 4% for early payment of taxes.

Folio ID#'s and/or Parcel Plat Description	Developable Acreage by Parcel	**Maximum
Annual Debt Assessment Per Acre*	Par Debt Per Acre	
Total Par Debt	
Gross Acreage	878.7	$	12,301.23	$ 136,565.38	$  120,000,000.00	
TOTALS		N/A	N/A	$  120,000,000.00	
*Rounded
**Grossed up to include 1% collection fee of the County Tax Collector, 1% service fee of the County Property Appraiser and 4% for early payment of taxes.

Page 401

LINE TABLE	
LINE	BEARING	DISTANCE	
L1	S79' 48'26"E	101.21'	
L2	N69' 47'28"E	238.17'	
L3	S59' 49'31"E	155.45'	
L4	S71'12'24"E	151.95'	
LS	N86'22'25"E	63.92'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L6	S09' 41'57"E	205.89'	
L7	S69'24'57"E	583.03'	
LS	S89'13'11"E	1,512.38'	
L9	S01'26'06"E	257.85'	
L10	S38'34'47"W	130.00'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L11	S51'25'13"E	1,592.03'	
L12	S38'34'47"W	370.81'	
L13	S66'50'03"W	467.65'	
L14	S03'07'03"W	574.98'	
L15	S00'39'02"W	21.74'	

	
LINE TABLE	
LINE	BEARING	DISTANCE	
L16	S18'15'37"E	103.58'	
L17	N89'38'43"W	413.46'	
L18	S17'26'14"W	103.22'	
L19	N72'33'46"W	335 90'	

CURVE TABLE	
CURVE	RADIUS	DELTA	ARC	CHORD	CHORD BEARING	
C1	633.03'	22'39'03"	250.26'	248.63'	N80'07' 1O"E	
C2	174.77'	35·33'31"	108.46'	106.73'	S70'46'33"E	
C3	280.04'	31'09' 43"	152.31'	150.44'	S37'24'56"E	
C4	103.32'	157'38'36"	284.27'	202.72'	N79'20'38"E	
cs	206.41'	79·37'44"	286.87'	264.33'	N40'20'12"E	
C6	255.42'	50'26'37"	224.87'	217.68'	S74'37'38"E	
C7	565.61'	33'10'24"	327.48'	322.92'	N76'20'49"E	
cs	224.35'	59'25' 43"	232.70'	222.41'	N89'28'28"E	
C9	238.12'	37'10'44"	154.51'	151.82'	S79'24'02''E	
C10	912.50'	28'31'33"	454.31'	449.63'	S29'07'59"E	
C11	407.21'	31'34'41"	224.43'	221.60'	S86'59' 44"E	

CURVE TABLE	
CURVE	RADIUS	DELTA	ARC	CHORD	CHORD BEARING	
C12	100.00'	59'16'15"	103.45'	98.90'	N47'34'48"E	
C13	202.1o·	111'57'19"	394 90'	335 01'	N73'55'20"E	
C14	300.00'	68'05'06"	356.49'	335.88'	S04'32'15''W	
C15	8,635.45'	s·44'45"	866.02'	865.66'	S26'20'26"E	
C16	2,135 00'	6'49'32"	254.34'	254.19'	S63'25'17''W	
C17	2,085.00'	14'00'55"	510.02'	508.75'	S73'50'31 "W	
C18	1,215.00'	77'43'55"	1,648.37'	1,524.83'	S41'59'01 "W	
C19	2,315.00'	28'06'04''	1,135.41'	1,124.06'	S10'55'59"E	
C20	960.00'	25'38'03"	429.50'	425.93'	S12'09'59"E	
C21	1,090.00'	18'54'39"	359.76'	358.13'	S08'48'17"E	

SKETCH & DESCRIPTION OF

This is NOT a Survey and Not valid without all sheets.
Aug 1 0, 2026 -  1 6:05:51	EDMEJIAIU \215618113\survey\drawing\238202292v-spsk01_Unit  1 O_revA.dwg

WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10 SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S., RANGE 20 E.,

TASK CODE

DRAWN BY

CHKED BY:

CAD FILE

PROJECT NO:

SARASOTA CIOUNTY, IFLORIDAI	I

6920 Professional Parkway East, Sarasota, FL 34240-8414
Phone 941-907-6900 , Fax 941-907-6910

DRAWING INDEX NO

O

REVA:

I

Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866

SHE ET

11o	EDM	JAK	238202292v-spsk0I_Unit 10	2'J>age  402I2

OF 4	I

B238202292V-SPSK01_UNIT 1

DESCRIPTION (as prepared by the certifying Surveyor and Mapper):

A tract of land lying in Sections 5, 6, 7 & 8, Township 40 South, Range 20 East, Sarasota County, Florida, being more particularly described as follows:

Begin at southwest corner of Section 7, Township 40 South, Range 20 East, Sarasota County, Florida; the following two (2) calls are along the west line of said Section 7: (1) thence N.00'54' 18"E., a distance of 2,622.54 feet; (2) thence N.00'05'37"E., a distance of 2,689.29 feet to the northwest corner of said Section 7 and the southwest corner of Section 6, Township 40 South, Range 20 East, Sarasota County, Florida; thence N.00'08'44"E. along the west line of said Section 6, a distance of 2,164.18 feet to the southwest corner of lands described in Official Records Instrument Number 2004012753 of the Public Records of Sarasota County, Florida, also being the point of curvature of a non-tangent curve to the right, having a radius of 633.03 feet and a central angle of 22'39'03"; the following twenty-one (21) calls are along the southerly line of said lands described in Official Records Instrument Number 2004012753: (1) thence Easterly along the arc of said curve, a distance of 250.26 feet, said curve having a chord bearing and distance of N.80'07'10"E., 248.63 feet, to the point of curvature of a compound curve to the right having a radius of 174.77 feet and a central angle of 35·33'31"; (2) thence Easterly along the arc of said curve, a distance of 108.46 feet, to the point of curvature of a compound curve to the right having
a radius of 280.04 feet and a central angle of 31'09'43"; (3) thence Southeasterly along the arc of said curve, a distance of 152.31 feet, to the point of curvature of a reverse curve to the left having a radius of 103.32 feet and a central angle of 157'38'36"; (4) thence Easterly along the arc of said curve, a distance of 284.27 feet, to the point of curvature of a reverse curve to the right having a radius of 206.41 feet and a central angle of 79'37'44"; (5) thence Northeasterly along the arc of said curve, a distance of 286.87 feet, to the point of curvature of a compound curve to the right having a radius of 255.42 feet and a central angle of 50'26'37"; (6) thence Easterly along the arc of said curve, a distance of 224.87 feet, to the end of said curve; (7) thence S.79'48'26"E. along a line non-tangent to said curve, a distance of 101.21 feet; (8) thence N.69'47'28"E., a distance of 238.17 feet to the point of curvature of a non-tangent curve to the left, having a radius of 565.61 feet and a central angle of 33'10'24"; (9) thence Easterly along the arc of said curve, a distance of 327.48 feet, said curve having a chord bearing and distance of N.76'20'49"E., 322.92 feet, to the point of curvature of a reverse curve to the right having a radius of 224.35 feet and a central angle of 59'25'43"; (10) thence Easterly along the arc of said curve, a distance of 232.70 feet, to the point of tangency of said curve; (11) thence S.59'49'31"E., a distance of 155.45 feet to the point of curvature of a non-tangent curve to the left, having a radius of 238.12 feet and a central angle of 37' 10' 44"; (12) thence Easterly along the arc of said curve, a distance of 154.51 feet, said curve having a chord bearing and distance of S.79'24'02"E., 151.82 feet, to the
point of curvature of a non-tangent curve to the right, having a radius of 912.50 feet and a central angle of
28'31 '33"; (13) thence Southeasterly along the arc of said curve, a distance of 454.31 feet, said curve having a chord bearing and distance of S.29'07'59"E., 449.63 feet, to the end of said curve; (14) thence S.71'12'24"E. along a line non-tangent to said curve, a distance of 151.95 feet to a point of curvature of a curve to the left having a radius of 407.21 feet and a central angle of 31'34'41 "; (15) thence Easterly along the arc of said curve, a distance of 224.43 feet, to the point of curvature of a compound curve to the left having a radius of
100.00 feet and a central angle of 59·16' 15"; (16) thence Northeasterly along the arc of said curve, a distance of 103.45 feet, to the point of curvature of a reverse curve to the right having a radius of 202.10 feet and a central angle of 111'57'19"; (17) thence Easterly along the arc of said curve, a distance of 394.90 feet, to the end of said curve; (18) thence N.86'22'25"E. along a line non-tangent to said, a distance of 63.92 feet; (19)
thence S.09' 41'57"E., a distance of 205.89 feet; (20) thence S.69'24'57"E., a distance of 583.03 feet; (21) thence S.89' 13' 11 "E., a distance of 1,512.38 feet to the southeast corner of lands described in Official Records
Instrument Number 2004012753, also being a point on the west line of Solstice Phase One recorded in Plat Book
55, Page 380 of said Public Records; thence S.01'26'06"E. along said west line, a distance of 257.85 feet;	the following two (2) calls are along the boundary of Manasota Beach Road Extension, Plat No.1 recorded in Road Plat
This is NOT a Survey and Not valid without all sheets.
Aug 1 0, 2026 -  1 6:05:51	EDMEJIAIU \215618113\survey\drawing\238202292v-spsk01_Unit  1 O_revA.dwg	
SKETCH & DESCRIPTION OF					
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10 SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S., RANGE 20 E.,
SARASOTA CIOUNTY, IFLORIDAI	I	
6920 Professional Parkway East, Sarasota, FL 34240-8414
Phone 941-907-6900 , Fax 941-907-6910
Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866	
I			
TASK CODE
11o	DRAWN BY
EDM	CHKED BY:
JAK	CAD FILE
238202292v-spsk0I_Unit 10	PROJECT NO:
2'J>age 403 I	SHE ET
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OF	4	I	DRAWING INDEX NO	O
B238202292V-SPSK01_UNIT 1	REVA		

Book 8, Page 7 of said Public Records: (1) thence S.38'34'47"W., a distance of 130.00 feet; (2) thence S.51'25'13"E., a distance of 1,592.03 feet; thence S.38'34'47"W., a distance of 370.81 feet to the point of curvature of a non-tangent curve to the left, having a radius of 300.00 feet and a central angle of 68'05'06"; thence Southerly along the arc of said curve, a distance of 356.49 feet, said curve having a chord bearing and distance of S.04'32'15"W., 335.88 feet, to the point of curvature of a non-tangent curve to the right, having a radius of 8,635.45 feet and a central angle of 05'44' 46"; thence Southeasterly along the arc of said curve, a distance of 866.02 feet, said curve having a chord bearing and distance of S.26'20'26"E., 865.66 feet, to a point on the westerly line of Preto Boulevard South Extension, Plat No.1 recorded in Plat Book 57, Page 282 of said Public Records, also being the point of curvature of a non-tangent curve to the right, having a radius of 2,135.00 feet and a central angle of 06'49'32"; the following ten (10) calls are along said westerly line: (1) thence Southwesterly along the arc of said curve, a distance of 254.34 feet, said curve having a chord bearing and distance of S.63'25'17"W., 254.19 feet, to the point of tangency of said curve; (2) thence S.66'50'03"W., a distance of 467.65 feet to a point of curvature of a curve to the right having a radius of 2,085.00 feet and a central angle of 14'00'55"; (3) thence Westerly along the arc of said curve, a distance of 510.02 feet, to the point of curvature of a reverse curve to the left having a radius of 1,215.00 feet and a central angle of 77'43'55"; (4) thence Southwesterly along the arc of said curve, a distance of 1,648.37 feet, to the point of
tangency of said curve; (5) thence S.03'07'03"W., a distance of 574.98 feet to a point of curvature of a curve to the left having a radius of 2,315.00 feet and a central angle of 28'06'04"; (6) thence Southerly along the arc of said curve, a distance of 1,135.41 feet, to the point of curvature of a reverse curve to the right having a radius of 960.00 feet and a central angle of 25'38'03"; (7) thence Southerly along the arc of said curve, a distance of
429.50 feet, to the point of tangency of said curve; (8) thence S.00'39'02''W., a distance of 21.74 feet to a point of curvature of a curve to the left having a radius of 1,090.00 feet and a central angle of 18'54'39"; (9) thence Southerly along the arc of said curve, a distance of 359.76 feet, to the point of tangency of said curve; (10) thence S.18'15'37"E., a distance of 103.58 feet to the south line of abovementioned Section 7; thence N.89'38'43"W. along said south line, a distance of 413.46 feet; thence S.17'26'14"W., a distance of 103.22 feet; thence N.72'33'46"W., a distance of 335.90 feet to said south line of Section 7; the following two (2) calls are along said south line: (1) thence N.89'38'43"W., a distance of 1,396.47 feet; (2) thence N.89'38'12"W., a distance of 2,674.87 feet to the POINT OF BEGINNING.
Containing 878.702 acres, more or less

NOTES:
THIS SKETCH IS NOT VALID WITHOUT THE ORIGINAL SIGNATURE AND SEAL OR ELECTRONIC SIGNATURE AND SEAL OF A FLORIDA SURVEYOR AND MAPPER.
BEARINGS SHOWN HEREON ARE RELATIVE TO THE WEST LINE OF SECTION 6, TOWNSHIP 40 SOUTH, RANGE 20 EAST, BEING N00'08' 44"E.
THIS IS A SKETCH ONLY AND DOES NOT REPRESENT A FIELD SURVEY.
	
Joseph A. Kelly, P.S.M.	Dote of Signature Florido Registration No. 7141
This is NOT a  Survey and Not valid without all sheets.
Aug 1 0, 2026 -  1 6:05:51	EDMEJIAIU \215618113\survey\drawing\238202292v-spsk01_Unit  1 O_revA.dwg	
SKETCH & DESCRIPTION OF			
WEST VILLAGES IMPROVEMENT DISTRICT UNIT 10 SECTIONS 5, 6, 7 & 8, TOWNSHIP 40 S., RANGE 20 E.,
SARASOTA CIOUNTY, IFLORIDAI	I	
6920 Professional Parkway East, Sarasota, FL 34240-8414
Phone 941-907-6900 , Fax 941-907-6910
Certificate of Authorization #27013 • www.stantec.com Licensed Business Number 7866		
TASK CODE
11o	DRAWN BY
EDM	CHKED BY:
JAK	CAD FILE
238202292v-spskOI_Unit 10	PROJECT NO:
2'J>age  404I	SHE ET
4	
OF	4	I	DRAWING INDEX NO
B238202292V-SPSK01_UNIT 10	REV:
A	

RESOLUTION 2026-19

A RESOLUTION OF THE WEST VILLAGES IMPROVEMENT DISTRICT SETTING A PUBLIC HEARING TO BE HELD ON OCTOBER 8, 2026, AT 1:00
P.M. AT THE CHAMBERS OF THE CITY OF NORTH PORT, 4970 CITY HALL BOULEVARD, NORTH PORT, FLORIDA 34286 FOR THE PURPOSE OF HEARING PUBLIC COMMENT ON IMPOSING SPECIAL ASSESSMENTS ON CERTAIN PROPERTY WITHIN THE DISTRICT GENERALLY DESCRIBED AS THE WEST VILLAGES IMPROVEMENT DISTRICT UNIT OF DEVELOPMENT NO. 10 IN ACCORDANCE WITH CHAPTERS 170 AND 197, FLORIDA STATUTES, AND CHAPTER 2004-456, LAWS OF FLORIDA.

WHEREAS, the Board of Supervisors of the West Villages Improvement District, (“Board”) has previously adopted Resolution 2026-18, entitled

A RESOLUTION OF THE WEST VILLAGES IMPROVEMENT DISTRICT DECLARING SPECIAL ASSESSMENTS RELATIVE TO CERTAIN PROPERTIES ADDED TO UNIT OF DEVELOPMENT NO. 10 WITHIN THE DISTRICT; INDICATING THE LOCATION, NATURE AND ESTIMATED COST OF THOSE INFRASTRUCTURE IMPROVEMENTS WHOSE COST IS TO BE DEFRAYED BY THE SPECIAL ASSESSMENTS; PROVIDING THE PORTION OF THE ESTIMATED COST OF THE IMPROVEMENTS TO BE DEFRAYED BY THE SPECIAL ASSESSMENTS; PROVIDING THE MANNER IN WHICH SUCH SPECIAL ASSESSMENTS SHALL BE MADE; PROVIDING WHEN SUCH SPECIAL ASSESSMENTS SHALL BE PAID; DESIGNATING LANDS UPON WHICH THE SPECIAL ASSESSMENTS SHALL BE LEVIED; PROVIDING FOR AN ASSESSMENT PLAT; ADOPTING A PRELIMINARY ASSESSMENT ROLL; PROVIDING FOR PUBLICATION OF THIS RESOLUTION.

WHEREAS, in accordance with Resolution 2026-18, a Preliminary Assessment Roll for properties added to the boundary (hereinafter, the “Boundary Amendment Property”) of the District’s Unit of Development No. 10 (“Unit No. 10”) has been prepared and all other conditions precedent set forth in Chapters 170 and 197, Florida Statutes, and Chapter 2004-456, Laws of Florida, as amended, to the holding of the aforementioned public hearing have been satisfied, and the roll and related documents are available for public inspection at 2501-A Burns Road, Palm
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Beach Gardens, Florida 33410 and 10555 Sweet Pea Street, Venice, Florida 34293 (collectively, the “District Records Office”).

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WEST VILLAGES IMPROVEMENT DISTRICT:

There is hereby declared a public hearing to be held on October 8, 2026 at 1:00
P.M. at the Chambers of the City of North Port, 4970 City Hall Boulevard, North Port, Florida 34286 for the purpose of hearing comment and objections to the proposed special assessment program for District improvements planned for the Boundary Amendment Property within Unit No. 10 within the District, as identified in the Preliminary Assessment Roll, a copy of which is on file. Affected parties may appear at that hearing or submit their comments in writing prior to the hearing to the office of the District Manager, 2501-A Burns Road, Palm Beach Gardens, Florida 33410.

Notice of said hearing shall be advertised in accordance with Chapters 170 and 197, Florida Statutes, and Chapter 2004-456, Laws of Florida, as amended, and the District Manager is hereby authorized and directed to place said notice in a newspaper of general circulation within Sarasota County (by two publications one week apart with the first publication at least twenty (20) days prior to the date of the hearing established herein). The District Manager shall file a publisher’s affidavit with the District Secretary verifying such publication of notice. The District Manager is further authorized and directed to give thirty (30) days written notice by mail of the time and place of this hearing to the owners of all property to be assessed and include in such notice the amount of the assessment for each such property owner, a description of the areas to be improved and notice that information concerning all assessments may be ascertained at the District Records Office. The District Manager shall file proof of such mailing by affidavit with the District Secretary.
This Resolution shall become effective upon its passage.

PASSED AND ADOPTED this 13th day of August, 2026.

ATTEST:	WEST VILLAGES
IMPROVEMENT DISTRICT

Secretary/Assistant	Chairman, Board of Supervisors

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