Loading...
HomeMy WebLinkAboutCOUNCIL - AGENDA ITEM - 09/05/2017 - PUBLIC HEARING AND RESOLUTION 2017-084 APPROVING TAgenda Item 24 Item # 24 Page 1 AGENDA ITEM SUMMARY September 5, 2017 City Council STAFF Patrick Rowe, Redevelopment Program Coordinator Tom Leeson, Director, Comm Dev & Neighborhood Svrs John Duval, Legal SUBJECT Public Hearing and Resolution 2017-084 Approving the Consolidated Service Plan for Waters' Edge Metropolitan District Nos. 1, 2, 3, 4 and 5. EXECUTIVE SUMMARY The purpose of this item is to consider the Waters’ Edge Metropolitan District Nos. 1-5 Service Plan. The intent of the proposed Waters’ Edge Metropolitan District Nos. 1-5 (jointly, the Districts) is to finance, construct, operate and maintain a number of improvements within the Waters’ Edge development, including: a non- potable water system, parks and recreation amenities (notably a community center and a sustainability center), and other resident amenities. Although the application does not comply with the City’s policy on metropolitan districts in a number of areas, staff is supportive of the application as an exemption for Council’s consideration in light of the development’s community outcomes, such as a non-potable water system resulting in reduced treated water requirements, community facilities, and enhanced open space and trails. STAFF RECOMMENDATION Staff recommends adoption of the Resolution as an exemption to its policy regarding metropolitan districts. BACKGROUND / DISCUSSION Project Description Actual Communities, Inc. (the “Developer”) has proposed an amenity-rich, active-adult targeted development project called Waters’ Edge. The development covers 235 acres and is planned to include 848 dwelling units and the potential for up to 70,000 sq ft of commercial in the form of a neighborhood center (the “Project”). The Project is located between Douglas Road and Richards Lake Road on either side of Turnberry Road (see location map, Attachment 1). The Project will feature a mix of housing types (patio homes, townhomes, condominium and single family homes), significant open space, parks, a neighborhood commercial center, and plans for three community centers, with the aim of creating an inclusive development that allows residents to remain in their homes as long as possible. The Project is anticipated to be constructed in four separate phases through the year 2026. The first phase of the project is located on the west side of Turnberry, referred to as Waters’ Edge West, and was approved by the City’s Planning and Zoning Board on March 16, 2017. Plans for the eastern phase will be developed and submitted to the City at a future date. Agenda Item 24 Item # 24 Page 2 The developer proposes the use of metropolitan districts to finance, construct, and operate those improvements authorized by the service plan and specified in Attachment 2, the key elements of which are summarized below: Waters’ Edge West Preliminary Infrastructure Plan Non-potable water irrigation system $1,714,166 Community Center $3,500,000 Sustainability Center $1,500,000 Landscaping (plantings – ½ of which is considered enhancement) $1,313,885 Waters’ Edge East Preliminary Infrastructure Plan Non-potable water irrigation system $1,997,000 Health, Wellness and Senior Center $7,000,000 Rehabilitate Windsor No. 8 Ditch $2,000,000 Landscaping (plantings – ½ of which is considered enhancement) $1,531,000 Service Plan Overview (the service plan is attached to the Resolution as Exhibit “A”):  Purpose: To finance, construct, operate and maintain a number of improvements within the Waters’ Edge development, including: a non-potable water irrigation system, parks and recreation amenities (notably a community center, sustainability center, senior center and increased and enhanced open space), and other resident amenities.  Estimated Cost of Improvements in Infrastructure Preliminary Development Plan: Phase 1 is estimated at $12,481,233 and Phase 2 is estimated at $19,167,118, for a total between the two infrastructure preliminary development plan phases of $31,648,351.  Mill Levy Cap: 100 mills total (projected at 50 mills debt and 50 mills operating).  Multiple Districts / Construction Phasing / Buildout: Five separate districts, including one (1) management district and four (4) financing districts for the purpose of phasing the financing and construction. Financing District 2 corresponds with Waters’ Edge West, the first phase. The remaining Financing Districts 3 through 5 are located within Waters’ Edge East and will be configured according to the size and configuration of future development phases.  Project Assessment at Buildout: $30,893,997 (year 2026).  Governance: Governance of the districts is expected to be controlled by the developer through build- out, which is defined as the completion of the public/district improvements. The primary governance of all the Metro Districts will be consolidated into a metro district authority created by intergovernmental agreement between the Metro Districts, as authorized by state law (C.R.S. Section 29-1-203.5) (the “Metro District Authority”). Following build-out, as per the service plan, control of the districts must reside with the residents and property owners of the districts; as build-out is occurring, residents and property owners will gradually have representation as they are elected to each district and included on the authority board.  Fees: The district may impose and collect fees, rates, tolls, penalties, or charges, as a source of revenue for payment of covenant enforcement and/or operation and maintenance.  Development Fees: Any development fee shall only be imposed for the repayment of debt and capital costs for residential units. Development fees cannot exceed $2,500 for a single-family residential unit and $1,750 for a multi-family residential unit. No development fee can be collected from property owned by an owner or tenant following the issuance of a certificate of occupancy.  Eminent Domain: The service plan specifically precludes the power of eminent domain. Staff Review and Policy Compliance Although the service plan includes substantial deviations from the City’s Metropolitan District Policy, many aspects of the proposal were viewed positively by staff. Below is staff’s review of the project’s Public Benefit, Policy Compliance, as well as a Financial and Market assessment of for the project. Agenda Item 24 Item # 24 Page 3 Public Benefit The proposed Metro Districts would be utilized to fund the construction and on-going O&M of project infrastructure and amenities that are above and beyond the requirements within the City’s Land Use Code. Since the amenities are to be funded by the Metro Districts, the amenities would be open to the public, which is not required of amenities owned/operated by a homeowners association (HOA).  Non-potable water system: This system is essential to be able to affordably create the project’s expansive natural areas. Combined with xeric landscaping, this development would decrease treated water use by 60% (or 30 million gallons per year) compared to a standard residential development. The non-potable irrigation system will initially be paid for by the land developer and then reimbursed by and dedicated to the Metropolitan District Authority.  Proposal will contribute to the restoration and improvement of the #8 Ditch, currently an eyesore and potential safety hazard, with the intent of providing enhanced open space, trails, and appropriate amenities adjacent to the ditch in alignment w/ the Mountain Vista Subarea Plan.  A Sustainability Center is to be incorporated into the abandoned oil well site. The center could provide a community compost collection area, equipment loans, such as electric lawn mowers and electric vehicles, solar recharging stations for electric equipment and vehicles, and potential solar facilities to provide renewable energy for community buildings.  The proposal includes commercial and community areas that could host concerts, workshops, farmers’ markets, art classes, health and wellness programs, and other cultural activities, all of which will be open to the public.  Proposal will support Nature in the City goals to provide access to natural environments within a 10 minute walking distance of residents. The design proposes an extensive open space and pocket park network with a planting design that emphasizes habitat and open corridors for wildlife within the neighborhood. Proposal will support urban agriculture through community orchards and gardens.  Open space transitions around the perimeter of the property are enhanced and the incorporation of buffer plantings along the north of the property is extensive.  The proposal includes 3.5 acres of community gardens, orchards and an aquaponics greenhouse that will integrate with the town center grocery store, farmers’ market, farm-to-table café, and community kitchen.  A “town center” east of Turnberry Road with a proposed independent-living facility, grocery store incorporating local food production, health clinic, café, shops, offices, services, social gathering spaces. The town center proposes a 5,000 to 7,500-square-foot community center, described as a place with spaces to gather, work, volunteer, and enjoy social, creative, and cultural activities. The space would include a large multi-purpose room, community kitchen, arts and crafts room, office spaces, and farmers’ market and special event outdoor space. Policy Compliance In July 2008, the City Council adopted Resolution 2008-069 establishing the guidelines and parameters under which City staff is to review and evaluate metro district service plans filed with the City (the Policy) (Attachment 3). While the Policy also provides guidance to the Council in making its decision of whether or not to approve a service plan, the Policy makes it clear that it is intended to only be a guide for Council and that nothing in the Policy “is intended, nor shall it be construed, to limit the discretion of City Council, which retains full discretion and authority regarding the terms and limitations of all District Service Plans.” The guidelines and parameters set in the Policy for evaluating metro district service plans include:  Total assessed value of the taxable improvements within the metro district at full build-out should be at least $10 million plus CPI increases since 2008  Development should be “predominantly commercial,” meaning no less than 90% non-residential and no more than 10% residential  Bias against using metro district to fund “basic infrastructure improvements normally required from new development” Agenda Item 24 Item # 24 Page 4  Service plan should “enumerate and describe all powers” of the district for which there is a demonstrated need and those powers not needed should not be approved in the plan  The district should not have the power of eminent domain  40 mills should be the “Maximum Mill Levy” for both debt service and district operations and maintenance  District’s “Financial Plan” should be prepared by an investment bank or financial advisor listed in “Bond Buyer’s Market Place.”  Financial plan should include a “Total Debt Limitation” for the district that should not exceed “100% at projected maximum debt capacity as shown in the Financial Plan”  Service plan should include an “Infrastructure Preliminary Development Plan”  No development fees may be charged by the district unless identified with particularity in service and financial plans  Bonded indebtedness should be limited to what can be serviced by the Maximum Mill Levy  All debt under financial plan should be issued within 15 years of the district’s formation  Debt issued should have a 30-year maximum maturity date, except for a refunding that results in net present value savings  All debt should be paid and district dissolved no more than 40 years after service plan approved  Service plans should require additional Council approval 20 years after district formation and every 10 years thereafter if the district is to continue to provide operation and maintenance services  No issuance of additional debt if district is in default in payment of existing debt, except to refund debt  If multiple districts are to be used, the proposed absorption of the project and the improvements to be financed should be reasonably projected to occur over an extended period of time or it should be a mixed- use project with a minimum of its assessed value derived from non-residential uses  Certain “Material Modifications” of the service plan should be defined in the plan, as well as what are not considered “Material Modifications” (“Material Modification” to a service plan require prior Council approval under the Special District Act)  Service plan should require the district to provide the City with an annual report  Service plan should expressly allow City to impose certain sanctions if district is in material default of the service plan  Again, the Policy provides that it “is intended as a guide only” and not intended “to limit the discretion of the City Council.” Consequently, the Council is free to waive any of the requirements and limitations listed above, as well as impose any other reasonable requirements or limitations in the service plan as a condition of its approval The Waters’ Edge service plan submittal does not conform to the City’s Policy in the following areas:  Predominantly Commercial. The proposed development does not comply with the City’s policy that no more than 10% of the development is residential as measured by assessed value. The developer is planning a component of commercial and represents that this could be as large as 70,000 sqft (this equates to approximately 10% of the development by assessed value -not the policy required 90%). Although the developer is planning a component of commercial, they have eliminated it from their financial plan to address a critique coming from the City’s market and financial analysis that concluded such a large component of commercial may not be economically feasible.  Maximum Mill Levy of 40 mills. The proposed service plan has a maximum mill levy of 100 mills, a 50 mill limit for debt service and a 50 mill limit for operations and maintenance (an initial 100 mills limitation is permitted for operations and maintenance until the issuance of debt – this allows the metro district to derive some revenue and more importantly provides a mill levy placeholder so that residents and owners aren’t caught off guard by an eventual potential 100 mills levy). Although not compliant with City Policy, a 50 mill debt service limit is typical for other communities. The operations and maintenance mill levy appears higher than typical, though these vary substantially according to service offerings and operations and maintenance obligations. The applicant has represented that it is their intent to utilize the Metro District Authority in lieu of an HOA for those types of services that an HOA may customarily provide. (For context, 50 mills equates to an annual property tax of $1,393 for a property valued at $350,000). The operations and maintenance mill levy limitation is removed once residents have control of the districts/authority, or it may be amended with the prior written approval of the City Manager. Agenda Item 24 Item # 24 Page 5  All Debt Issued within 15 Years. The proposed service plan does not require all debt to be issued within 15 years. The applicant was uncomfortable committing to this requirement with the uncertainty of the real estate market cycle and development build-out.  Debt should have a 30-Year Maturity. The proposed service plan does not require all debt to have a 30- year maturity, though the financial plan models 30-year bonds.  Dissolve District(s) and Discharge Debt within 40 Years. The proposed service plan will assume ongoing operation and maintenance services for the water system, community centers, and other service offerings which are meant to exist in perpetuity.  Council Approval at 20 Years and every 10 Years Thereafter. The proposed service plan includes substantial operation and maintenance commitments which the applicant did not feel comfortable subjecting to periodic approval.  Maximum Debt Limitation Equal to Maximum Debt Capacity in Financial Plan. The proposed service plan has a debt limitation that is twice the projected maximum debt capacity as shown in the Financial Plan, which does not conform to the City requirement that the debt limitation equal the maximum debt capacity of the financial plan. The applicant desired to provide for construction and transaction costs increases that can occur over time. Financial and Market Review On behalf of the City, Economic & Planning Systems Inc. conducted financial feasibility and market analysis (Attachment 4) to evaluate the financial and market assumptions underlying the metro district proposal. While this is important, it should also be noted that phased developments may be built over significant periods of time and can/often do make adjustments to product type, inclusions, build-out schedule, etc., if/when that is necessary. Report Conclusions:  “At 848 units, Water’s Edge would be one of the largest residential development projects in Fort Collins over the last ten years. Further, the proposed build-out of residential units for Water’s Edge is aggressive, especially given the fact that the development is priced at the upper end of the Fort Collins’ market and targeting households over 55 years of age. To meet such a build out schedule, the project will either have to lower its price points, market to a wider age distribution, and/or market to households outside of Larimer County (i.e. import buyers)”. o Note: Staff had discussions with the developer regarding this point. The developer responded with their own market study which they used in support of their development program. Additionally, they represent that they have engaged with a builder who also supports the feasibility of their development program.  “A longer term build-out will affect the timing of when revenues will be available to service debt and could, at an extreme, risk default of bond payments. Bond instruments, however, mitigate such a risk through capitalized interest payments, debt service coverage ratios, and reserve funds”. o Note: To further mitigate risk, the developer may respond by altering the development program and/or downsizing planned improvements that are not essential. (Refer to the Financial Risk section below for additional information).  “The planned 70,000 square feet of commercial space will be difficult to execute given the location of the development. The project is targeting a small grocery store and other neighborhood retail store, which average 5,000 square feet each. Additional potential tenants may include health and wellness and possibly medical space”. o Note: The commercial is planned as the later/last phase of the development. Per the developer, the commercial component will have to be right sized according to market demand.  “The project is proposing to use metro district proceeds to fund a number of community amenities including a non-potable water irrigation system; Sustainability Center; Health, Wellness and Senior Center; and Community Center (pool, bathhouse, and artisan workshop). These facilities can be considered to be extraordinary costs and “not basic infrastructure normally required of new development” (although the Community Center may be questionable in this regard). The remaining $4.0 million of hard costs are associated with general landscaping and, in EPS’ opinion, could be considered basic infrastructure. Based Agenda Item 24 Item # 24 Page 6 on an initial round of comments, the Developer reduced the estimated plantings and top soil budget by one-half from $3.2 million to $1.7 million as a way to address this concern”. o Note: Based on staff comments the applicant reduced the portion of the landscaping that the metro district would fund to ½ the budgeted amount. This is based on a comparison of the proposed open space in the Waters’ Edge development to nearby existing developments, which indicated that Waters’ Edge had approximately twice as much open space.  “As a luxury development, some buyers will be willing to pay the extra mill levies for the project amenities. However, it needs to be recognized that at the estimated pricing, plus the metro district costs, this will be one of the most expensive development in northern Colorado”. Financial Risk Metro district default and/or bankruptcy can occur, though it is very rare due to a variety of legal and market reasons. It should be noted that in the event of a district default and/or bankruptcy the City has no financial liability to any of the district’s liabilities. In addition to the conclusions from the Financial and Market Review section above, the following are relevant considerations related to the financial risk associated with the Waters’ Edge service plan proposal:  The prevailing bond market currently requires a development’s essential infrastructure to be in place and approximately one-half of the lots to be sold to builders before a viable metro district bond can be issued. These are not strict requirements, but the existence of significant underwriting and market requirements should be noted. Further, the City through its Development Agreement and the Development Construction Permit and approved construction plans, requires the construction of essential infrastructure according to the phases approved in the construction plan. This is assured with a bond, letter of credit, or cash, according to City requirements. The Service Plan also requires that the infrastructure be constructed to the City’s standards.  The metro district proposal calls for four (4) separate bond issuances. This phasing allows each issuance to be assessed with current market and development performance information, thereby mitigating risk.  The nature of a majority of the proposed improvements is such that they may be scaled down to account for buildout / product absorption issues (e.g., a community center may be delayed, downsized, or eliminated in response to market conditions). General Information on Metro Districts A metro district is a type of special district derived from Colorado’s Special District Act (Title 32, Article 1, Colorado Revised Statutes). In practice, metro districts are a preferred public financing tool used to pay for public infrastructure and/or services which the municipality is not able or unwilling to provide, or provide in a reasonable time frame, address challenging site conditions, and/or allow for unique and amenitized development. More broadly, the tool may be used to further community specific objectives through private development, such as a specific form of land use pattern, sustainability goals, and other community goals. Formation A metro district is a quasi-governmental entity formed by a district court process following the approval of the district(s) service plan by the governing body (municipal or county). The process is outlined below: Step 1: Application of Service Plan Consideration to City Step 2: City Review/Consideration/Approval Step 3: Petition by District Electors Filed with Court Step 4: District Court Hearing – court orders election on organization (board election and financial matters) Step 5: Election – authorizes the creation and elects the district’s first board of directors *TABOR election and process is also required before a district may take on multiple-fiscal year debt and levy property taxes. Agenda Item 24 Item # 24 Page 7 City Role When a district is proposed to be organized within the City, the City Council has the authority to approve, approve with conditions or disapprove the service plan. In exercising this authority, the Council has considerable discretion and the Council’s decision is subject to judicial review only on the basis that its decision was “arbitrary, capricious or unreasonable result.” Through this approval process, the City also has the authority to limit the metro district’s powers and operations under its service plan, such as by limiting the public infrastructure and services that the district can finance and provide under the service plan. The City can also require in the service plan that some or all of the public infrastructure to be constructed be dedicated to the City. For example, utility improvements and streets are typically dedicated to the municipality, but park and recreation improvements are often not. The City can also impose in the service plan a maximum cap on the metro district’s mill levy and on the amount of bonds and other debt the district can issue. If a metro district takes an action that is a material departure from the requirements or limitations of the approved service plan, the municipality approving the plan may file an action in court to enjoin that action. Also, the approved service plan can grant additional enforcement remedies to the municipality. District Powers/Authorized Uses State law permits metro districts to be utilized for a broad range of purposes including the construction and financing of public improvements –transportation, water, sanitary systems, parks and recreation improvements, and others – and/or the operation and maintenance of these public improvements. They may also perform some of the functions that property-owner and homeowner associations typically perform, such as covenant enforcement. And, unless limited in the service plan, a metro district has these powers: (a) to levy property taxes; (b) impose fees and other charges for the facilities and services it provides; (c) issue debt, like bonds; (d) exercise the power of eminent domain; (e) construct authorized public improvements both within and outside its boundaries; and (f) to provide its services directly or through intergovernmental agreements with other governmental entities, such as a municipality, county or other metro district. While metro districts are often used to provide ongoing services, they are more often used to finance public improvements for the use and benefit of the district’s property owners and residents. Eligible capital costs are usually financed through the district’s issuance of general obligation bonds paid from the property taxes levied by the district. When its bonds are properly issued and used for eligible public purposes, the income earned from them by a bond purchaser can be exempt from the purchaser’s federal and state income taxes. It should be noted that the municipality is not financially liable for any financial obligations made by a metro district. The tax-exempt nature of metro district bonds usually results in lower infrastructure financing costs than would be the case with private financing alternatives. Once the initial infrastructure has been completed, a metro district will continue to exist while the infrastructure bonds are being paid, but are often dissolved once the bonds are retired. However, a metro district is permitted, again unless limited by its service plan, to exist in perpetuity in order to provide certain ongoing services to the district’s inhabitants, such as: trash removal and recycling; security services; architectural design review and covenant enforcement; maintenance and administration of the common areas; and the operation and maintenance of the district’s facilities. Governance A metro district is a separate governmental entity governed by its elected board of directors (5 or 7 individuals), subject to the requirements and limitations of its approved service plans, the Special District Act and other applicable law. A developer will typically have control of the district through the buildout phase of a project, after which point it is common for residents and/or business owners to assume control of the district. Agenda Item 24 Item # 24 Page 8 The electors of a district are those individuals who are registered to vote in Colorado who either: 1) reside in the district, or 2) own taxable real or personal property within the district (i.e., those that will be paying the tax within the district). Miscellaneous  Metro Districts vs. Homeowner’s Associations (HOAs) o Metro districts and HOA’s are similar, but ultimately differ in their legal structure and outcomes that can be achieved. A key difference between the two organizations is that a metro district is a public entity, subject to public accountability requirements of the state. This includes Colorado Open Meeting Laws (§24-6-402, C.R.S.), Colorado Open Records Act (CORA), requirements for the adoption and publishing of annual budgets (§29-1-106, C.R.S.), the provision of public information regarding the district (§32-1-809, C.R.S.), and the district is subject to Colorado’s Taxpayer Bill of Rights (TABOR). As a private, non-profit corporation, a HOA is only accountable to its membership and is not subjected to the public accountability laws listed above. The adoption of an annual budget is required, but audits are only required after reaching certain financial thresholds. o Metro districts have a broader focus on the public benefit of financed amenities. Under a metro district, all district facilities must generally remain open to the public. With this stipulation in mind, metro districts are authorized to construct, maintain, and operate public improvements such as streets, water, sewer, infrastructure, park and recreational improvements, which a HOA is not generally tasked with. HOA improvements are primarily focused on covenant enforcement, design review, trash removal, and general upkeep services. o Revenue generation is also a key difference between the two entity types. In a metro district, revenue can be generated through ad valorem property taxes, which are tax deductible by residents. These districts also have the ability to issue tax exempt bonds and are eligible for a variety of government grants that can potentially lower the costs of funding. In an HOA, revenue is generated primarily through fees and assessments on residents within the community. Whereas property tax is much easier to collect, there is a greater chance that HOA fees will go unpaid. o These differences between metro districts and HOAs allow them to be used for different desired outcomes. A metro district, with its taxing authority, public accountability standards, public benefit requirements, and legal protections, make it a preferable mechanism to fund public infrastructure projects such as streets, water, sanitation, and other public goods in a district. An HOA, conversely, is better suited to provide beatification and improvements to private property within a residential community.  Financial-Political Recourse o Metro district failure is a very rare occurrence, particularly in light of legislative changes that were made following a number of defaults that took place in the late 1980’s and early 1990’s. Even so, metro districts can and have failed financially resulting in them filing bankruptcy. In such circumstances, the City would have no legal obligation to assume responsibility for any of the district’s bonds and debt nor would the City be required to construct the district’s unfinished infrastructure or start providing the district’s services. Nevertheless, residents/property owners may have an expectation that the municipality will step in to assume the district’s responsibilities and the residents could bring political pressure on the City’s leaders to do so. It’s also possible, though highly unlikely (especially in the context of current metro district law) that a metro district’s financial failure could adversely affect the municipality’s financial rating.  Regional and State Wide Use o Metro districts are the most common special district utilized in Colorado. Currently there are approximately 1,576 metro districts active state wide. Use of metro districts is most highly Agenda Item 24 Item # 24 Page 9 concentrated in Adams and Arapahoe County, immediately east of Denver. In these two counties alone, there are 454 metro districts. o The use of metro districts by communities can generally be divided into two categories: 1) utilization as part of the normal course of development to provide basic infrastructure in addition to enhancements and community amenities; 2) targeted utilization for enhanced development outcomes, including delivering non-basic infrastructure, providing development amenities, achieving mixed-use development, and/or other land-use outcomes. o Metro district usage varies significantly by community. The following table highlights usage by community on an land area basis (metro district land area to total municipal land area): % of municipal land area # of metro districts Regional Fort Collins 0.5% 3 Loveland 13% 26 Greeley 2% 3 Johnstown 22% 18 Timnath 50% 18 Windsor 42% 52 State Aurora 27% 205 Denver 10% 45 Littleton 8% 6 Longmont 1% 3 CITY FINANCIAL IMPACTS Per state law, the City does not have financial liability associated with the formation or operation of a metropolitan district. As a matter of stewardship, the City does conduct a financial review of any proposed metropolitan district. This analysis is pending and will be available at or prior to any service plan amendment. BOARD / COMMISSION RECOMMENDATION This item was presented to the Council Finance Committee on August 29, 2017. Generally the Committee was supportive of brining the item before Council for consideration. The Council Finance Committee minutes will be provided in Council’s Read-Before packet on September 5. ATTACHMENTS 1. Location Map (PDF) 2. Preliminary Infrastructure Plan (PDF) 3. City Metropolitan District Policy (PDF) 4. Market and Financial Review Report (PDF) 5. Powerpoint presentation (PDF) VINE 9 COLLEGE DOUGLAS PROSPECT TIMBERLINE LEMAY RIVERSIDE MULBERRY TURNBERRY WILLOX COUNTRY CLUB TERRY LAKE RICHARDS LAKE MASON MOUNTAIN VISTA GREGORY LINCOLN GIDDINGS SUMMIT VIEW 9TH 287 REMINGTON JEFFERSON SUNIGA REMINGTON TURNBERRY LINCOLN LEMAY STUART PITKIN STOVER ELIZABETH CONIFER THOREAU LINDEN 13 LINK MIDPOINT BAR HARBOR ABBOTSFORD INTERNATIONAL WELCH GREENFIELDS RIVERSIDE LITTLE JOHN PITKIN I Waters Edge Streets Location Waters' Edge Map ATTACHMENT 1 EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 1 Public Infrastructure and Estimated Costs Descriptions Units Unit Type Unit Cost Total Cost Estimates Non-potable Water System Irrigation System Non-potable pump station 1 $400,000 $400,000 Irrigation Distribution System 4500 lf $50 $225,000 Open Space Irrigation System 1,089,166 sf $1.00 $1,089,166 Total Irrigation System $1,714,166 Parks and Recreation Community Center (pool, bathhouse, 1 $3,500,000 $3,500,000 artisan workshop, inventor's center) Sustainability Center (composting, solar 1 $ 1,500,000 $1,500,000 farm, charging for electric mowers) Plantings Turfgrass Sod 185,600 sf $0.50 $92,800 Dryland Grass Seeding 769,120 sf $0.06 $46,147 Dryland Grass Seeding (buffer) 150,700 sf $0.06 $9,042 Steel Edging 10,900 lf $2.80 $30,520 Weed Barrier Fabric 203,600 sf $0.20 $40,720 Rock Mulch 203,600 sf $1.40 $285,040 Crusher Fines Paths 7,100 sf $2.25 $15,975 Plant Materials Shade Trees 540 $375 $202,500 Ornamental Tress 691 $250 $172,750 Evergreen Trees 319 $310 $98,890 Junipers 148 $200 $29,600 Fruit Trees 232 $75 $17,400 Shrubs Deciduous shrubs 3,750 $40 $150,000 Evergreen shrubs 609 $50 $30,450 Ornamental grass (5 gal) 2,433 $22 $53,526 Ornamental grass (1 gal) 2,160 $15 $32,400 Boulders 35 tons $175 $6,125 Total Plantings $1,313,885 Fencing Rail Fence 20,580 lf $20 $411,600 Courtyard Gates 50 $600 $30,000 Total Fencing $441,600 Site Furnishings ATTACHMENT 2 EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 1 Public Infrastructure and Estimated Costs Benches 10 $1,000 $10,000 Open Space Arbor 12 $2,500 $30,000 Patio with Fire Pit 2 $4,500 $9,000 Patio w/fountain 2 $5,000 $10,000 Median Arbor 2 $2,500 $5,000 Arbor Structure and Seat Wall 4 $6,000 $24,000 Total Site Furnishings $88,000 Top Soil, Fine Grading & Prep Soil prep for seed and sod areas 389,200 sf $0.16 $62,272 Soil prep for dryland seed 688,510 sf $0.13 $89,506 Total Soil Prep $151,778 Masonry Neighbor Entry Columns 12 $3,500 $42,000 Primary Entry Monument 1 $24,000 $24,000 Sculpture 1 $60,000 $60,000 Total Masonry $126,000 Retaining Walls Open Space walls Retaining Walls 11038 sf $40 $441,520 Retaining Wall Permitting 1 $ 9,600 $9,600 Retaining wall Engineering 1 $ 6,150 $6,150 Hand Rail Sleeves 12 each $150 $1,800 Hand Rail 118 lf $50 $5,900 Total Retaining Walls $464,970 Total Cost Estimates $9,300,400 Less 1/2 of Plantings, and Top Soil, $732,832 Fine Grading & Prep. Revised Total Cost $8,567,568 Plus allowance @18% for design, 18% $1,542,162 engineering, etc. Plus Construction Management 3.40% $291,297 Contingency 20% $2,080,205 Grand Total $12,481,233 EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 2 Public Infrastructure and Estimated Costs Descriptions Units Unit Type Unit Cost Total Cost Estimates Non-potable Water System Total Irrigation System $1,997,000 Parks and Recreation Health, Wellness and Senior Center (pool, 1 $7,000,000 $7,000,000 meeting rooms, community kitchen) Rehabilitate Windsor No 8 Ditch 1 $ 2,000,000 $2,000,000 Total Plantings $1,531,000 Total Fencing $514,000 Total Site Furnishings $103,000 Top Soil, Fine Grading & Prep $177,000 Total Masonry $147,000 Total Retaining Walls $542,000 Total Cost Estimates $14,011,000 Less 1/2 of Plantings, and Top Soil, $854,000 Fine Grading & Prep. Revised Total Cost $13,157,000 Plus allowance @18% for design, 18% $2,368,260 engineering, etc. Plus Construction Management 3.40% $447,338 Contingency 20% $3,194,520 Grand Total $19,167,118 * Phase 2 is 1.165 times larger than Phase 1 so Phase 2 cost estimates are calculated at 1.165 of Phase 1 POLICY FOR REVIEWING PROPOSED SERVICE PLANS FOR TITLE 32 METROPOLITAN DISTRICTS CITY OF FORT COLLINS, CO July 9, 2008 Introduction. A. The City establishes the following as its Special District policy for (i) the review and approval or disapproval of Service Plans, including any amendment thereof, for the creation of a Metropolitan District (“District”) pursuant to Title 32, Article 1 of the Colorado Revised Statutes (the “Act”); and (ii) for the regulation of those Districts. This Policy is intended as a guide only. Nothing in this document is intended, nor shall it be construed, to limit the discretion of City Council, which retains full discretion and authority regarding the terms and limitations of all District Service Plans B. The City generally supports the formation of a District where it is demonstrated that a District is needed to provide public improvements to local development and will result in enhanced benefits to existing or future business owners and/or residents of the City and the District, whether such enhanced benefits are provided by the District or by the entity developing the District because the District exists to provide public improvements. A District may be permitted to conduct ongoing operations and maintenance activities where it can be demonstrated that having the District provide operations and maintenance is in the best interest of the City and the existing or future taxpayers of the District. C. For a District whose primary revenue source is property taxes, and in the absence of special circumstances, District formation will not be favorably received where the future assessed value of all property within the District at full build-out is projected to be less than ten million dollars ($10,000,000). The ten million dollar assessed valuation threshold, for Districts whose primary revenue source is property taxes, will increase biennially after 2008 to adjust for increases in the Consumer Price Index for the Denver-Boulder-Greeley statistical region as prepared by the U.S. Bureau of Labor Statistics. Special circumstances and special cause must be demonstrated for exceptions to be granted. D. All Districts and all persons or entities developing property within a District must comply with all provisions of the City Code and Land Use Code and all related standards. E. The City generally supports the formation of a District where the projected use is primarily commercial. The City will not approve a Service Plan proposing a residential use only. However, mixed use may be considered as long as the Service Plan clearly identifies that the project is predominately commercial. “Predominately commercial” as used in this Policy shall mean that the assessed value derived from non-residential usage is no less than 90% of the assessed value of the entire project. The actual market value of the project may differ from the assessed value for the project. ATTACHMENT 3 2 F. A District, when properly structured, can enhance the quality of development in the City. The City is receptive to District formation as an instrument to provide competitive financing for projects, build better and enhanced infrastructure, and, where needed, create a quasi-governmental entity to provide essential improvements which are otherwise not available and could not be practically provided by the City or any other existing municipal or quasi- municipal entity, including existing special districts, within a reasonable time and on a comparable basis. It is not the intent of the City to create multiple entities which could be construed as “competing governments.” Formation of a District will not be favorably received if the District will be used to fund basic infrastructure improvements normally required of new development. Service Plans. A. Any Service Plan submitted to the City for approval must comply with all state, federal and local laws and ordinances, including the Act. B. The Service Plan must include all information required by the Act. C. The Service Plan must enumerate and describe all powers requested on behalf of the District. Demonstration of the need or benefit of each power is required. Powers which are not clearly needed will not be approved in the Service Plan. D. Any intergovernmental agreement which is required, or known at the time of formation of the District to likely be required, to fulfill the purposes of the District, must be described in the Service Plan, along with supporting rationale. The Service Plan must provide that execution of intergovernmental agreements which are likely to cause a substantial increase in the District’s budget and are not described in the Service Plan will require the prior approval of City Council. E. The Service Plan must include the description of any planned inclusion into, or exclusion of property from, the District’s boundaries known at the time of the submittal of the Service Plan. The Service Plan must provide that inclusions or exclusions by the District that are not described in the Service Plan will require the prior approval of City Council. F. The Service Plan must describe any planned extraterritorial service agreement. The Service Plan must provide that any extraterritorial service agreements by the District that are not described in the Service Plan will require the prior approval of City Council. G. The Service Plan must contain language that prohibits the District from using powers of eminent domain. However, the City may choose to exercise its powers of eminent domain to construct public improvements within the District in which case the District and City will enter into an intergovernmental agreement concerning the public improvement and funding for the use of eminent domain. H. The Service Plan must restrict the District’s total mill levy authorization for both debt service and operations and maintenance to forty (40) mills (the “Maximum Mill Levy”), subject to adjustment as provided below. It is anticipated that a portion of the Maximum Mill Levy may be utilized by the District to fund operations and maintenance functions, including 3 customary administrative expenses incurred in operating the District such as accounting and legal expenses and otherwise complying with applicable reporting requirements. The District’s Board of Directors will have full discretion to determine what portion of the Maximum Mill Levy may be levied for debt service and what portion for operations and maintenance. For example, a District levying 30 mills for debt service and 5 mills for operations would be in compliance, as would a District levying 20 millsfor debt service and 15 mills for operations. In both examples, the total mill levy of the Districts would be 35 mills, which is within the Maximum Mill Levy. The Maximum Mill Levy may be adjustable from the base year of 2008; provided, however, that in the event the method of calculating assessed valuation is changed after the base year of 2008, the mill levy limitation applicable to such debt may be increased or decreased to reflect those changes, the increases or decreases to be determined by the District Board in good faith (that determination to be binding and final), so that to the extent possible, the actual tax revenues generated by the District’s mill levy, as adjusted, for changes occurring after January 1, 2008, are neither diminished nor enhanced as a result of the changes. For purposes of the foregoing, a change in the ratio of actual valuation to assessed valuation will be a change in the method of calculating assessed valuation. I. The Service Plan must include Debt and operating financial projections prepared by an investment banking firm or financial advisor qualified to make such projections (the “Financial Plan”). The financial firm must be listed in the Bond Buyers Marketplace or, in the City’s sole discretion, other recognized publication as a provider of financial projections. The Financial Plan must include debt issuance and service schedules and calculations establishing the District’s projected maximum debt capacity (the “Total Debt Limitation”) based on assumptions of (i) the projected interest rate on the debt to be issued by the District; (ii) the projected assessed valuation of the property within the District; and (iii) the projected rate of absorption of the assessed valuation within the District. These assumptions must use market-based, market- comparable valuation and absorption data and may use an annual inflation rate of three percent (3%) or the Consumer Price Index for the preceding 12 month period for the Denver-Boulder- Greeley statistical region as prepared by the U.S. Department of Labor Statistics, whichever is greater. The Total Debt Limitation set forth in the Service Plan must not exceed 100% of the projected maximum debt capacity as shown in the Financial Plan. The Financial Plan must also include foreseeable administrative and operation and maintenance costs. J. If, after the Service Plan is approved, the State Legislature includes additional powers or grants new or broader powers for Districts by amendment of Part 10 of Article 1, Title 32, C.R.S., no such powers will be available to or exercised by an existing District without the prior approval of the City Council. K. Every Service Plan must include, in addition to all materials, plans and reports required by the Act, an Infrastructure Preliminary Development Plan (“PDP”). This PDP must include, at a minimum, a map or maps, and construction drawings of such scale, detail and size as required by the Planning Department, providing an illustration of public improvements proposed to be built, acquired or financed by the District, along with a written narrative and description of those items and a general description of the District’s proposed role with regard to the same. Due to the preliminary nature of the PDP, the Service Plan must indicate that the City’s approval of the PDP shall not bind the City’s reviewing and making land use approvals. Approval of the PDP must precede or be concurrent with approval of the Service Plan. 4 L. Development Fees must not be imposed by the District unless the Development Fees are identified with particularity in the Service Plan and the Financial Plan. Bonded Indebtedness. A. Original issuance of bonded indebtedness by the District prior to build-out is limited to that debt which can be sized, serviced and defeased with no more than the Maximum Mill Levy as described in Paragraph H of the Service Plans Section above. B. The District will be limited to issuing new debt as provided in the Financial Plan. In the absence of evidence that development phasing will be of a duration that makes it impracticable to issue all debt within a fifteen-year period, or other special circumstances, the Service Plan must provide that all new debt will be issued within a period of fifteen (15) years from the date of the District’s formation. Debt issued by the District will have a maximum maturity of thirty (30) years for each series of debt. The restrictions on issuance will not pertain to refundings, but the thirty-year maximum maturity does apply to refundings unless such refundings result in a net present value savings as set forth in Section 11-56-101, et seq., C.R.S., and are otherwise permitted by law. Multiple-District Structures. A. It is the intent of the City that citizen/resident control of Districts is encouraged to occur as early as possible. B. Multiple-District structures may be proposed in the following situations: 1. The projected absorption of the project and the public improvements to be financed are reasonably projected to occur over an extended period of time after the date of organization of the District. 2. The project has varying projected uses, such as residential and commercial. Service Plans proposing mixed use must, at a minimum, reflect that 90% of the assessed value is derived from non-residential usage. The actual market value of the project may differ greatly from the 90% assessed value for non-residential. C. The Service Plan must fully describe the need, reasoning and mechanics if a Multiple-District structure is proposed. Dissolution of District. The Service Plan must provide for dissolution of the District, and all debts and financial obligations of the District must be defeased as well, no more than 40 years after the Service Plan is initially approved. Additionally, the Service Plan must provide that the District is obligated to obtain the approval of the City Council 20 years after organization of the District (and every ten (10) years thereafter) in order to continue providing operations and maintenance services; provided, however, that failure to obtain such approval shall not be considered a material modification unless such approval is not obtained forty-five (45) days after written notice to the District by the City of the need to request such approval. 5 Default of District. A. In the event that a District fails to pay its debt when due or defaults in the performance of any obligation that has been agreed to between the District and the City, which obligation has been identified by the City in writing as a material obligation, and such default is continuing after the delivery of notice thereof to the District and the expiration of any cure periods, the District shall be precluded from issuing additional debt except refunding bonds issued to avoid or to cure a payment default, without the prior approval of the City Council. B. In the event that a court of competent jurisdiction has made a final, unappealable determination that a District has defaulted on any of its financial obligations, the District will be precluded from issuing additional debt, except to refund or refinance a financial obligation for the purpose of avoiding or curing a default, without receiving written permission from the City Council following a public hearing on the matter. C. In the event of a material modification of the Service Plan, the City and the electors of the District will be entitled to exercise their respective rights under the Act. Departures from the Service Plan that constitute a material modification include without limitation: 1. actions or failures to act that create greater financial risk or burden; 2. performance of a service or function or acquisition of a major facility that is not closely related to a service, function or facility authorized in the Service Plan; and 3. failure to perform a service or function or acquire a facility required by the Service Plan. Actions that are not to be considered material modifications include without limitation changes in quantities of facilities or equipment, immaterial cost differences, and actions expressly authorized in the Service Plan. Following formation of the District, the District’s Board of Directors may, from time to time, submit a letter to the City Manager, or designee, outlining the proposed actions of the District for which the Board of Directors is unclear as to whether a Service Plan amendment is required. The City Manager, or designee, will determine whether an amendment to the Service Plan is required under the provisions of this Policy and Section 32-1- 207, C.R.S., and then provide a copy of the determination to the District’s Board of Directors. Annual Report. A. The Service Plan must obligate the District to file an annual report not later than September 1 of each year with the City Clerk for the year ending the preceding December 31, the requirements of which may be waived in whole or in part by the City Council or the City Manager. Unless waived by the City the Service Plan must require the annual report to include the following: 6 1. A narrative summary of the progress of the District in implementing its Service Plan for the report year; 2. Except when exemption from audit has been granted for the report year under the Local Government Audit Law, the audited financial statements of the District for the report year including a statement of financial condition (i.e., balance sheet) as of December 31 of the report year and the statement of operations (i.e., revenues and expenditures) for the report year; 3. Unless disclosed within a separate schedule to the financial statements, a summary of the capital expenditures incurred by the District in development of improvements in the report year; 4. Unless disclosed within a separate schedule to the financial statements, a summary of the financial obligations of the District at the end of the report year, including the amount of outstanding indebtedness, the amount and terms of any new District indebtedness or long-term obligations issued in the report year, the amount of payment or retirement of existing indebtedness of the District in the report year, the total assessed valuation of all taxable properties within the District as of January 1 of the report year and the current mill levy of the District pledged to debt retirement in the report year; and 5. Any other information deemed relevant by the City Council or deemed reasonably necessary by the City Manager. B. In the event the annual report is not timely received by the City Clerk or is not fully responsive, notice of such default shall be given to the District Board at its last known address. The failure of the District to file the annual report within forty-five (45) days of the mailing of such default notice by the City Clerk may constitute a material modification of the Service Plan, at the discretion of the City. Sanctions. Should any District undertake any act which constitutes a material modification to the Service Plan, the City Council may impose one (1) or more of the following sanctions, as it deems appropriate: 1. Exercise any applicable remedy under the Act; 2. Withhold the issuance of any permit, authorization, acceptance or other administrative approval, or withhold any cooperation, necessary for the District’s development or construction or operation of improvements or provision of services; 3. Exercise any legal remedy under the terms of any intergovernmental agreement under which the District is in default; or 7 4. Exercise any other legal remedy, including seeking injunctive relief against the District, to ensure compliance with the provisions of the Service Plan or applicable law. Review and Approval Process. A. Once the City Manager has established compliance with this Policy, the City Manager will, within a reasonable time, place before the City Council for its consideration a resolution approving the Service Plan. The resolution will be processed and governed by the City Charter and the City Code. B. The proponents of the District must cause a notice of the public hearing at which the proposed resolution is to be considered by the City Council to be mailed by first class mail to the owners of record of all property within the proposed District and within any inclusion area specifically identified in the Service Plan, as such owners of record are listed on the records of the County Assessor. The mailed notice must be made at least ten (10) days prior to the public hearing on the resolution. The notice shall include the following: 1. A description of the general nature of the proposed services and public improvements to be provided by the District; 2. A description of the property to be included in the District and the inclusion area (if any), which description will be by street address, by reference to lots or blocks on any recorded subdivision plat thereof, or by metes and bounds if not subdivided, by tax identification number or by any other method reasonably calculated to apprise owners of the property to be included in the District; 3. The place at which a copy of the Service Plan may be examined; 4. The date, time and place of public hearing on the Service Plan; 5. A statement that all protests and objections must be submitted in writing to the City Manager at or prior to the public hearing, in order to be considered; and 6. A statement that all protests and objections to the District, as proposed, will be deemed to be waived unless presented in writing at the time and in the manner specified in this subsection. C. The resolution will be conclusive of the City's determination on the Service Plan. No action or proceeding, at law or in equity, to review any acts or proceedings or to question the validity of the Council's determination pursuant to this Policy, whether based upon irregularities or jurisdictional defects, will be maintained unless commenced within 30 days after the adoption of the Council's ordinance, or else be thereafter perpetually barred. In the manner and to the extent provided in this Policy, City Council will maintain continuing jurisdiction over the operations and affairs of the District and will exercise its rights in relation thereto, as deemed appropriate by City Council, pursuant to the Act and as consistent with this Policy. 8 Fees. With the submittal of a Service Plan, the entity proposing the District must also submit to the City Clerk the following amounts: 1. a non-refundable application fee not to exceed $2,000; and 2. a $10,000 deposit to reimburse the City for staff, legal, and consultant time. A request for an amendment or modification to a Service Plan must be submitted to the City Clerk and be accompanied by the following: 1. a non-refundable application fee not to exceed $250; and 2. a $1,500 deposit to reimburse the City for staff, legal, and consultant time. The City may draw against the deposits referred to above based upon then current hourly rates (including benefits) of employees working on the Service Plan and the applicable rates for legal and other consultants. If the reimbursed amount exceeds the deposit, the balance shall be due to the City immediately and prior to consideration of the Service Plan or amendment by the City Council. Any deposit amounts remaining upon Council consideration of the Service Plan or amendment will be returned. The purpose of staff, legal, and consultants’ review is to provide the City Council with expert advice in considering the adequacy of the Service Plan and in forming a basis for adopting an ordinance approving, disapproving, or conditionally approving the Service Plan for the District. The fees set forth in this Section may be waived by City Council. M EMORANDUM To: Patrick Rowe and Tom Leeson, City of Fort Collins From: Dan Guimond and Elliot Kilham, Economic & Planning Systems Subject: Water’s Edge Metro District Market and Financial Review EPS #143002 Date: August 25, 2017 This memorandum summarizes Economic & Planning System’s (EPS) review of the Consolidated Service Plan (Service Plan) for the Water’s Edge Metropolitan Service District (District). The City is required to approve the Service Plan for a Title 32 Metropolitan District (metro district) prior to it being submitted for a vote by the electorate of the district. The City of Fort Collins adopted policies for the review of proposed service plans for metro districts in 2008 (Resolution 2008- 069). As requested by the City, EPS has evaluated the market and financial assumptions underlying the application as well as the general feasibility of the District’s financial plan, including proposed mill levies and revenue forecasts. Development Program As outlined in the Service Plan, Water’s Edge is a planned 235 acre mostly residential development located at Trunberry Road and Richard’s Lake Road in the northern part of the City (Figure 1). The proposed development program includes 848 units of for-sale housing, targeting, though not exclusive to, active adults 55 years and older. The project includes 70,000 square feet of commercial space as well as open space, parks, and three community centers. Construction is scheduled to take place in two phases, starting in 2018 and completing in 2026. ATTACHMENT 4 Memorandum August 25, 2017 Water’s Edge Metro District Review Page 2 143002-Water's Edge Metro District Review_08-25-2017.docx The development plan includes eight different housing products (Table 1): • 36 Estate Homes with a market value of $1,125,000 • 11 Custom Water Front Homes with a market value of $1,500,000 • 116 Courtyard Ranch Homes with a market value of $461,500 • 210 Standard Ranch Homes with a market value of $538,450 • 98 Standard Ranch 3 Car Homes with a market value of $605,000 • 82 Large Active Adult Patio Homes with a market value of $735,000 • 186 Townhomes with a market value of $396,000 • 109 Condominiums with a market value of $300,000 The Developer of the project provided this development program to DA Davidson, the District’s bond underwriter, as inputs to the preliminary Financial Plan. While the program is subject to change, it does provide the basis for the estimates of bond proceeds and draft bond series offerings completed by DA Davidson and outlined in Exhibit F of the Service Plan. Table 1 Proposed Development Program Dscription Market Value Value % Total Residential Per Unit Units Estate Homes $1,125,000 36 4% Custom Water Front $1,500,000 11 1% Courtyard Ranch $461,500 116 14% Standard Ranch $538,450 210 25% Standard Ranch - 3 Car $605,000 98 12% Large Active Adult Patio $735,000 82 10% Townhome $396,000 186 22% Condominium $300,000 109 13% Total* $530,100 848 100% Per Sq. Ft. Sq. Ft. Commercial $250 70,000 *Market value total shows the w eighted average of product market values Source: DA Davidson; Economic & Planning Systems Memorandum August 25, 2017 Water’s Edge Metro District Review Page 3 143002-Water's Edge Metro District Review_08-25-2017.docx Metro District Proposal Summary The Service Plan proposes to form five separate metro districts: four financing districts and one management district. Each of the financing districts will service separate bond issues, and the districts will have the ability to impose up to 50 mills as a District Debt Mill Levy. In addition to the debt levy, the Service Plan describes an ability to impose District Operating Mill Levy of up to 50 mills. The Service Plan caps the District Total Mill Levy (the combined debt and operating levies) at 100 mills. At this point, EPS is not aware of any additional HOA charges. The Developer has indicated that it does not plan to apply the mill levy to the commercial portion of the project, but that it would like to maintain the ability to do so. (As a reflection of this intention, the bond revenue estimates in the Exhibit F: Financial Plan do not include revenues from the commercial program.) The Service Plan indicates the Districts are expected to fund the design and construction of water and stormwater, parks and recreation, mosquito control, and other infrastructure improvements and more specifically the improvements listed in Exhibit E: Capital Improvement Plan. The listed improvements include a non-potable landscape irrigation system, and three community facilities (Community Center, Sustainability Center, and Health, Wellness, and Senior Center). Policy Review EPS reviewed the Service Plan against the policies listed in the City’s metro district resolution. The proposed project deviates from the following criteria: 2. Development must be “predominantly commercial” – no less than 90 percent non- residential (i.e. commercial) and no more than 10 percent residential. Water’s Edge is primarily a residential development with 848 residential units planned and only 70,000 square feet of commercial space. 3. Bias against using a metro district to fund “basic infrastructure improvements normally required from new development”. The Water’s Edge Capital Improvement Plan includes a total of $21.7 million in hard (construction) costs for improvements (not including $9,923,783 million in design, construction management, and contingencies). Of this total, $3.7 million is allocated to the non-potable irrigation system, $2.0 million to rehabilitate an irrigation ditch, $1.5 million for a sustainability center, $3.5 million for a community center, and $7.0 million for a health, wellness, and senior center, all totaling $17.7 million. The remaining $4.0 million is proposed for general landscaping costs, including fencing, plantings, outdoor furniture, top soil, masonry, and retaining walls. A portion of these general landscaping costs could be considered basic infrastructure improvements normally required from new development. Based on an initial round of comments, the Developer has reduced the estimated plantings and top soil budget by one-half from $3.2 million to $1.7 million as a way to account for this portion of basic infrastructure improvements. The City needs to make a determination of whether the project amenities are extraordinary costs and/or public improvements. 5. Forty (40) mills is the “maximum mill levy” for both debt service and operations and maintenance (O&M). The service plan proposes a maximum of 50 mills of District Debt Mill Levy and up to 50 mills of District Operating Mill Levy. While the District may not end up using the full mill levy, the Service Plan gives the District the flexibility to do so. Memorandum August 25, 2017 Water’s Edge Metro District Review Page 4 143002-Water's Edge Metro District Review_08-25-2017.docx Figure 1 Proposed Water’s Edge Metro District Memorandum August 25, 2017 Water’s Edge Metro District Review Page 5 143002-Water's Edge Metro District Review_08-25-2017.docx Market Assessment This section reviews market values and absorption assumptions used to estimate the potential public financing revenues and bond capacity of the project, looking separately at residential development and commercial development. Table 6 at the end of the section summarizes the development program, market values, and build-out assumptions of the project. Residential Development Market Values The Developer’s proposed market values range from the middle to the upper end of the Fort Collins market. The Fort Collins Board of Realtors’ (FCBR) reports that the median price for a single family home sold in Fort Collins in 2017 is $386,375, and the median price for a townhome/condo is $271,000. All of the single family products proposed in the development have higher price points than the Fort Collins’ median (Figure 2). The townhomes, priced at $300,000, and condominiums, priced at $396,000, proposed in the development have price points closer to the median of the Fort Collins’ market. The weighted average market value for the development is $530,100, approximately 1.4 times the median price for a single family house. However, the median home value reported by the FCBR includes new construction and existing homes, resulting in a lower price than the developer could expect for new construction alone. Figure 2 Proposed Water’s Edge Market Values Compared to Median Prices in Fort Collin’s Market Comparing a distribution of housing prices in the proposed development program to the distribution of sales prices for all housing products (single family, townhomes, and condominiums) in the Fort Collins’ market in 2016 further emphasizes the fact the development is targeting the upper end of the Fort Collins market (Figure 3). The townhomes and condominiums, which represent 35 percent of the development, are priced at the middle of the distribution of sales. The Courtyard Ranch and Standard Ranch are priced at the next two tiers, between $400,000 and $700,000. Finally, the Large Active Patio homes, the Estate, and Custom Water Front Home are priced at the upper end of the market. $1,125,000 $1,500,000 $461,500 $538,450 $605,000 $735,000 $396,000 $300,000 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 Estate Homes Custom Water Front Courtyard Ranch Standard Ranch Standard Ranch - 3 Car Large Active Adult Patio Townhome Condominium 2017 $ Market Value Water's Edge Weighted Avg. Median Single Family Median Townhome/Condo Source: DA Davidson; FCBR; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-Market Value Research.xlsx]T- Memorandum August 25, 2017 Water’s Edge Metro District Review Page 6 143002-Water's Edge Metro District Review_08-25-2017.docx There are comparable price points in the Fort Collins’ market for all of the housing products in the proposed development, and the products, at least in terms of price, do not represent outliers. However, pricing the products at the upper end of the market will limit the number of households that can afford to move to the development, which will potentially have impacts on absorption rates. Figure 3 Distribution of Housing Prices Water’s Edge and Fort Collins Total North Fort Collins Projects This section compares Water’s Edge to other for-sale residential projects in the north Fort Collins market area (Table 2). A price comparison reveals that Water’s Edge’s price points largely overlap with the price ranges proposed in recent residential projects (Figure 4). However, at 848 units, Water’s Edge would be one of the largest developments in the last ten years in north Fort Collins. For example, East Ridge, one of the largest recent proposals, is planned for 568 units, 280 units fewer than Water’s Edge. It may be difficult to absorb such a large number of units at price points higher than the market average. 0% 5% 10% 15% 20% 25% 30% 35% 40% $99,999 and Below $100,000 to $199,999 $200,000 to $299,999 $300,000 to $399,999 $400,000 to $499,999 $500,000 to $699,999 $700,000 to $999,999 $1,000,000 to $1,999,999 $2,000,000 and Above Percent Sales 2016 Fort Collins Sales Development Program Source: FCBR; DA Davidson; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-Market Value Research.xlsx]T- Townhome, Condos Courtyard Ranch Standard Ranch Large Active Adult Patio Estate, Custom Water Front Memorandum August 25, 2017 Water’s Edge Metro District Review Page 7 143002-Water's Edge Metro District Review_08-25-2017.docx Table 2 For-Sale Residential Projects in the North Fort Collins Market Figure 4 Price Range in Comparable Residential Projects and Proposed Water’s Edge Absorption The Developer estimates the build-out of Water’s Edge’s residential units over a nine year period from 2018 to 2026, an average of 94 units per year (Figure 5). A more detailed build-out plan for each of the residential housing products is shown in Table 6, at the end of the Market Assessment section. Project Status Project Start Product Units Price Compable Projects Single-Family $350,000-$650,000 Townhomes $300,000-$430,000 Condos $230,000-$450,000 Single-Family 18 $540,000-$570,000 Townhomes 37 $327,500-$360,000 Timbervine Under Construction 2017 Single-Family 146 $346,000-$390,000 East Ridge Approved --- Single-Family 568 $300,000-$400,000 Brownes on Howes Complete 2016 Townhomes 6 $850,000-$1,000,000 Townhomes at Library Park Under Construction 2017 Townhomes 10 $1,195,000-$1,500,000 Water's Edge Single-Family 553 $461,500-$1,500,000 Townhomes 186 $396,000 Condos 109 $300,000 *Total housing units for all product types Source: Zillow; FCBR; DA Davidson; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-Market Value Research.xlsx]T-Comparble Projects 450-500* Revive Under Construction 2015 Proposed Development Proposed 2018 Old Town North Third Phase 2007 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 Old Town North Revive Timbervine East Ridge Brownes on Howes Townhomes at Library Park Water's Edge Price Range Source: Zillow; FCBR; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-Market Value Research.xlsx]T-Comparble Projects Water's Edge Weighted Average Memorandum August 25, 2017 Water’s Edge Metro District Review Page 8 143002-Water's Edge Metro District Review_08-25-2017.docx EPS conducted two analyses to evaluate the proposed build-out and absorption schedule: the first compares the historical residential building rates in Fort Collins and Larimer County to the planned build-out of Water’s Edge; and the second compares an estimate of supply deficits for age-qualified 55+ for-sale housing to the proposed development. In both analyses, EPS focuses more narrowly on an age-qualified 55+ market segment, whereas Water’s Edge is targeted toward and not necessarily limited to this age group. While there is a market gap or a need for age-qualified housing in Fort Collins and Larimer County, to meet the development schedule as modeled in the financial plan, the development would need to capture close to or over 100 percent of the age-qualified market. More realistically, the development will have to appeal to more market segments than just 55 to achieve the absorption targets. Designing a project to have specific appeal toward a 55+ age cohort and wider-appeal to other demographics may be a difficult balance for the development to maintain. Figure 5 Residential Build-Out of Water’s Edge Historical Residential Building Rates EPS compared the proposed build-out with residential building permit data for Fort Collins and Larimer County. From 2000 through 2015, Fort Collins averaged 1,051 residential units built per year. Over that same time period, Larimer County (including Fort Collins) averaged 2,255 residential units built per year. To estimate a potential demand for 55+ age-qualified housing, EPS applied a typical percentage of units bought by baby-boomers, based on a national average. Given the price points of the proposed housing products, EPS also narrowed the market to households with incomes over $100,000. Based on these applied percentages, EPS estimates the potential demand for age qualified 55+ housing to be 98 units per year in Fort Collins and 209 units per year in Larimer County (Table 3). Thus, to meet its proposed absorption schedule, the development would need to capture 96 percent of the estimated demand in Fort Collins and 45 percent of the estimated demand in Larimer County. 40 108 149 101 96 96 96 95 67 0 20 40 60 80 100 120 140 160 2018 2019 2020 2021 2022 2023 2024 2025 2026 Units Total Average Source: DA Davidson; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-Development Program.xlsx]T-Build Out Plan Memorandum August 25, 2017 Water’s Edge Metro District Review Page 9 143002-Water's Edge Metro District Review_08-25-2017.docx However, the analysis likely underestimates the potential demand for Water’s Edge. • First, historical residential construction is an imperfect proxy for demand and likely biased downward given available land and other constraints. • Second, the analysis focuses more narrowly on baby boomers or age-qualified, whereas Water’ Edge is age-targeted. With that in mind, the analysis highlights that to achieve its build-out assumptions the development will have to pursue a combination of three market strategies: (1) capture almost 100 percent of the Fort Collins age-qualified 55+ market, (2) increase Fort Collins’ capture rate of the Larimer County market or import buyers from other areas, and/or (3) attract a wider demographic segment than the 55+ target. While capturing 100 percent of the Fort Collins market is likely not achievable given the varied preferences of consumers, the other two market strategies do seem possible, but would require fairly aggressive and ultimately successful marketing strategies. Further, it may be difficult to design a community that appeals specifically to 55+ consumers, but also has wider appeal to other demographics and to Larimer County as a whole. Table 3 Water’s Edge Implied Percent Capture of Historical Construction Rates Estimated Supply Gap for Age-Qualified Housing A recent study by the Highland Group entitled Needs and Opportunities in Housing and Care in Larimer County: Next 25 Years estimated the demand, supply, and corresponding gap for different types of senior housing in Larimer County, including nursing homes, assisted living, independent living, and, most relevantly for this analysis, for-sale age-qualified 55+ products (single family homes, townhomes, condominiums, and mobile homes). For the for-sale age- qualified 55+ products, the study found the supply in 2015 to be 1,359 units; the study does not estimate that there will be any new product built by 2020. At the same time while supply is static, the study estimates that demand will increase from 1,660 units in 2015 to 2,300 units in 2030. If no new supply is built, by 2030, Larimer County will have a supply deficit of 941 units. If Water’s Edge was age-qualified rather than age-targeted 55+, it would have to capture 90 percent of the estimated supply deficit of Larimer County in 2030 to meet its build-out assumption from 2018 to 2026. For this assumption to be realistic, Water’s Edge would have to face little competition, and the development would have to meet the preferences of almost all of the potential buyers. Moreover, the estimated supply deficit is for all income levels. In contrast, Water’s Edge will only be viable for households at the upper end of the income spectrum, making Description Avg. Construction Rate % Sold to Baby Boomers [1] % HHs > 45 with Incomes >$100,000 [2] Demand for Age-Qualified 55+ Housing Water's Edge % Capture Units/Yr Units/Yr Units/Yr Fort Collins 1,051 32% 29% 98 94 96% Larimer County 2,255 32% 29% 209 94 45% [1] National average from a 2015 National Association of Realtors (NAR) report [2] ACS 1 Year Estimate for Larimer County Source: NAR; US Census; Census C40 Permits; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-C40 Permit Data.xlsx]M-Estimate Fort Collins Memorandum August 25, 2017 Water’s Edge Metro District Review Page 10 143002-Water's Edge Metro District Review_08-25-2017.docx such a high capture percentage even less likely. Thus, similar to the historical construction rate analysis, the analysis underscores the need for the development to capture larger segments of the market than just 55+. Table 4 Water’s Edge Implied Percent Capture of Estimated Supply Deficit for Age-Qualified 55+ For-Sale Housing Commercial Development The Developer proposes that the 70,000 square feet of commercial development take place from 2022 to 2026, with 20,000 square feet built in 2022 and again in 2024, and 30,000 square feet built in 2026 (Figure 6). The location and potential trade area (Figure 7) of the development are most conducive to locally owned and smaller format retail and restaurant uses, rather than a community or regional serving development, which typically locate closer to centers of population and interstate interchanges. Based on previous data, the project will try to attract a small local grocery store in the 2,000 to 10,000 square foot range as a project amenity (Table 5). There are not any other obvious fits for commercial space other than neighborhood/ community serving retail, such as a coffee shop, deli, or pizza parlor. Health and wellness tenants may also be interested in the project though (e.g. yoga, Pilates, and medical). As a result, it may be difficult for the development to lease 70,000 square feet of commercial space. Figure 6 Commercial Build-Out of Water’s Edge Description Supply Demand Supply Deficit Water's Edge % Capture 2015 2030 2030 Market Estimate 1,359 2,300 941 848 90% Source: The Highland Group; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-Highland Report.xlsx]T-Market Capture 0 0 0 0 20,000 0 20,000 0 30,000 0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 2018 2019 2020 2021 2022 2023 2024 2025 2026 Sq. Ft. Source: DA Davidson; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-Development Program.xlsx]T-Build Out Plan Memorandum August 25, 2017 Water’s Edge Metro District Review Page 11 143002-Water's Edge Metro District Review_08-25-2017.docx Figure 7 Waters’ Edge Primary Trade Area Memorandum August 25, 2017 Water’s Edge Metro District Review Page 12 143002-Water's Edge Metro District Review_08-25-2017.docx Table 5 Examples of Neighborhood Retail Store/Location Footprint (Square Feet) Product Mix Boulder, Colorado Lolita's Market 4,246 Basic groceries Lucky's Market 13,401 Mid-size complete grocery store Denver Metro Tony's Market - Bowles 9,475 Basic groceries and emphasis on prepared foods Tony's Market - Dry Creek 6,700 Basic groceries and emphasis on prepared foods Tony's Market - Castle Pines 6,700 Basic groceries and emphasis on prepared foods Fort Collins, Colorado Beaver's Market 7,650 Small scale complete grocery store with empahsis on butcher shop Fort Collins Co-op 2,295 Small scale basic groceries Golden, Colorado Golden Natural Market 2,100 Basic gorceries, emphasis on deli sandwiches and vitamins/supplements Local Market 2,550 Limited groceries and focus on prepared foods and catering business Lyons, Colorado St. Vrain Market 3,364 Basic groceries and prepared foods Comparable Average 5,616 Source: Economic & Planning Systems H:\2013 Projects\133027-Fort Collins Water Edge Feasibility\Data\[133027- Comp_Projects.xlsx]Comp SF Table Memorandum August 25, 2017 Water’s Edge Metro District Review Page 13 143002-Water's Edge Metro District Review_08-25-2017.docx Table 6 Water’s Edge Development Program and Build-Out Description Market Value 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Total Residential Development Per Unit Estate Homes $1,125,000 0 0 5 6 6 4 4 4 4 3 36 Custom Water Front $1,500,000 0 0 5 6 0 0 0 0 0 0 11 Courtyard Ranch $461,500 0 12 24 14 12 14 14 14 12 0 116 Standard Ranch $538,450 0 12 32 32 16 23 23 23 23 26 210 Standard Ranch - 3 Car $605,000 0 8 16 16 2 11 11 11 11 12 98 Large Active Adult Patio $735,000 0 8 16 11 9 9 9 9 9 2 82 Townhome $396,000 0 0 10 40 32 20 20 20 20 24 186 Condominium $300,000 0 0 0 24 24 15 15 15 16 0 109 Total $707,619 0 40 108 149 101 96 96 96 95 67 848 Commercial Development Per Sq. Ft. Commercial (Sq. Ft.) $250 0 0 0 0 0 20,000 0 20,000 0 30,000 70,000 Source: DA Davidson; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-Development Program.xlsx]T-Build Out Plan Memorandum August 25, 2017 Water’s Edge Metro District Review Page 14 143002-Water's Edge Metro District Review_08-25-2017.docx Financial Analysis Like other metro districts, the Service Plan proposes to use the cash flow stream of revenues raised from mill levies and a one-time facility fee to issue bonds. Bond proceeds will then be used to reimburse the Developer for public improvement costs. This section reviews the District Financial Plan, including proposed mill levies, revenue forecasts, and costs estimates. Proposed Mill Levies and Facility Fee The proposed District Debt Mill Levy of 50 mills is relatively common and within the distribution of similar metro districts in Colorado. However, with the District Operating Mill Levy of 50 mills, the combined mill levy of 100 mills would be, to the best of EPS’ knowledge, the largest combined mill levy for a metro district in Colorado. The combined 100 mills would impose monthly costs between $180 for a condominium to $900 for a custom water front home. The Developer does not intend to apply metro district mill levels to commercial tenants. Though the Service Plan language maintains the flexibility to do so, property tax revenues from commercial program are not included in bond revenue estimates from DA Davidson. EPS believes that the decision not to apply these mill levies will be important for attracting commercial tenants given that the location of the development already makes commercial a difficult proposition and that commercial property tax assessment rates are 3.6 times higher than residential assessments. Table 7 Monthly Costs of Metro District Mill Levies In addition to the District Debt Mill Levy, the Developer will impose a one-time facility fee of $2,500 for single family detached units and $1,750 for the townhomes and condominiums. These facility fees are also pledged to debt and essentially marginally increase the price of the development products. Dscription Market Value Assessed Value District Property Tax Monthly Cost 7.20% 100.000 Mills Residential (Unit) Estate Homes $1,125,000 $81,000 $8,100 $675 Custom Water Front $1,500,000 $108,000 $10,800 $900 Courtyard Ranch $461,500 $33,228 $3,323 $277 Standard Ranch $538,450 $38,768 $3,877 $323 Standard Ranch - 3 Car $605,000 $43,560 $4,356 $363 Large Active Adult Patio $735,000 $52,920 $5,292 $441 Townhome $396,000 $28,512 $2,851 $238 Condominium $300,000 $21,600 $2,160 $180 Source: DA Davidson; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-Development Program.xlsx]T-Metro District Costs Memorandum August 25, 2017 Water’s Edge Metro District Review Page 15 143002-Water's Edge Metro District Review_08-25-2017.docx Revenue Forecasts DA Davidson estimated the potential public finance revenues and bond capacity for Water’s Edge, reported in Exhibit F: Financial Plan of the Service Plan. In this Financial Plan, DA Davidson proposes to sell four series of bonds for a total of $33,869,000 with $30,688,380 in funds available to the project after costs of issuance and reserve funds (Table 8). A reduction in the proposed market values for the residential and commercial development will reduce the total bond proceeds. An extended build-out and absorption schedule will also reduce the value of the total bond proceeds. The underwriting process and bond structure includes reserve funds and capitalized interest mitigate difference between forecasted and actual values relating to market values, build-out schedule, and other variables. Table 8 Estimated Bond Proceeds Public Improvement Costs The Developer estimates public improvement costs to equal $31,648,351 (Table 9). The majority of these costs are associated with parks and recreation amenities with estimated costs equal to $18,013,402 or 57 percent of total development costs. The proposed Community Center, Sustainability Center, and Health, Wellness, and Senior Center account for $12,000,000 of the total parks and recreation costs. The non-potable water system account for $3,711,166 or 11 percent of the total costs, and soft costs, construction management, and contingencies account for 9,923,783 or 31 percent of the costs. The estimated project funds from bond proceeds of $30,688,380 (Table 8) are less than the total estimated public costs, leaving approximately a $1 million shortfall between estimated costs and revenues. However, this shortfall represents only 3 percent of estimated public improvement costs. These cost estimates are preliminary and will likely change and become more accurate as the development proceeds. Description Project Funds Reserve and Issuance Costs Total Bond Series 2020 $8,778,025 $701,975 $9,480,000 2023 $8,334,925 $1,050,075 $9,385,000 2026A $8,362,650 $1,267,350 $9,630,000 2026B $5,212,780 $161,220 $5,374,000 Total $30,688,380 $3,180,620 $33,869,000 Source: DA Davidson; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-Development Program.xlsx]T-Bond Revenues Memorandum August 25, 2017 Water’s Edge Metro District Review Page 16 143002-Water's Edge Metro District Review_08-25-2017.docx Table 9 Public Infrastructure and Estimated Costs Description Factor Phase 1 % Total Phase 2 % Total Total % Total Construction Costs Non-Potable Water System $1,714,166 14% $1,997,000 10% $3,711,166 12% Parks and Recreation Community Center $3,500,000 28% $0 0% $3,500,000 11% Sustainability Center $1,500,000 12% $0 0% $1,500,000 5% Health, Wellness, and Senior Center $0 0% $7,000,000 37% $7,000,000 22% Rehabilitate Windsor No 8 Ditch $0 0% $2,000,000 10% $2,000,000 6% Landscaping $1,853,401 15% $2,160,000 11% $4,013,401 13% Subtotal $6,853,402 55% $11,160,000 58% $18,013,402 57% Hard Costs $8,567,568 69% $13,157,000 69% $21,724,568 69% Soft Costs (18% Hard Costs) 18.0% $1,542,162 12% $2,368,260 12% $3,910,422 12% Construction Management (3.40% Hard Costs) 3.40% $291,297 2% $447,338 2% $738,635 2% Subtotal $10,401,028 83% $15,972,598 83% $26,373,626 83% Contingency (20% Hard Costs) 20.0% $2,080,206 17% $3,194,520 17% $5,274,725 17% Total $12,481,233 100% $19,167,118 100% $31,648,351 100% Source: Water's Edge Service Plan; Economic & Planning Systems H:\143002-Fort Collins On Call Financial Services\Waters Edge Metro Dist\Data\[143002-Development Program.xlsx]T-Costs_v2 Memorandum August 25, 2017 Water’s Edge Metro District Review Page 17 143002-Water's Edge Metro District Review_08-25-2017.docx Conclusions EPS’ major findings and conclusions are summarized below: • At 848 units, Water’s Edge would be one of the largest residential development projects in Fort Collins over the last ten years. Further, the proposed build-out of residential units for Water’s Edge is aggressive, especially given the fact that the development is priced at the upper end of the Fort Collins’ market and targeting households over 55 years of age. To meet such a build out schedule, the project will either have to lower its price points, market to a wider age distribution, and/or market to households outside of Larimer County (i.e. import buyers). • A longer term build-out will affect the timing of when revenues will be available to service debt and could, at an extreme, risk default of bond payments. Bond instruments, however, mitigate such a risk through capitalized interest payments, debt service coverage ratios, and reserve funds. • The planned 70,000 square feet of commercial space will be difficult to execute given the location of the development. The project is targeting a small grocery store and other neighborhood retail store, which average 5,000 square feet each. Additional potential tenants may include health and wellness and possibly medical space. • The project is proposing to use metro district proceeds to fund a number of community amenities including a non-potable water irrigation system; Sustainability Center; Health, Wellness and Senior Center; and Community Center (pool, bathhouse, and artisan workshop). These facilities can be considered to be extraordinary costs and “not basic infrastructure normally required of new development” (although the Community Center may be questionable in this regard). The remaining $4.0 million of hard costs are associated with general landscaping and, in EPS’ opinion, could be considered basic infrastructure. Based on an initial round of comments, the Developer reduced the estimated plantings and top soil budget by one-half from $3.2 million to $1.7 million as a way to address this concern. • As a luxury development, some buyers will be willing to pay the extra mill levies for the project amenities. However, it needs to be recognized that at the estimated pricing, plus the metro district costs, this will be one of the most expensive development in northern Colorado. 1 Waters’ Edge Metro District Service Plan Consideration Tom Leeson and Patrick Rowe 9-5-2017 ATTACHMENT 5 What is a Metropolitan District? 2 • Quasi-Governmental entity with the authority to: • Levy property taxes • Impose fees/charges • Issue debt • Construct public improvements • Provide services • Examples: • Water Valley (Windsor) • Harmony Tech Park (Fort Collins) • Centerra (Loveland) Waters’ Edge - Overview 3 • 235 acre development • Projected multiphase buildout (2026 projected buildout date) • Active adult, age targeted • Mix of housing Waters’ Edge – Metro District Use 4 • Non-potable water system • Significant open space and trails • Community Center • Community Gardens • Sustainability Center • Senior Center • Rehabilitate No. 8 Ditch 5 Preliminary Infrastructure Plan Waters’ Edge West Preliminary Infrastructure Plan Non-potable water system $1,714,166 Community Center $3,500,000 Sustainability Center $1,500,000 Landscaping (plantings – ½ considered enhancement; total amount shown) $1,313,885 Waters’ Edge East Preliminary Infrastructure Plan Non-potable water system $1,997,000 Health, Wellness and Senior Center $7,000,000 Rehabilitate Windsor No. 8 Ditch $2,000,000 Landscaping (plantings – ½ considered enhancement; total amount shown) $1,531,000 TOTAL - $31,648,351 (Phase 1 - $12,481,233 and Phase 2 - $19,167,118) Metro District Overview 6 Mill Levy Cap: 100 mills (50 mills debt, 50 mills operating) Governance: Developer control through buildout; resident representation following ownership/residency, and control at buildout. Fees: District may collect fees for covenant enforcement and/or operations and maintenance. Metro District Overview 7 Development Fees: Only for repayment of debt/capital costs for residential units. Not from owners or residents after certificate of occupancy. Eminent Domain: Precluded by service plan. Public Benefits 8 Non-potable water system Enhanced Open Space / Trails / Parks Sustainability Center Community Center Community Gardens Restoration of #8 Ditch Policy Review 9 Policy Waters’ Edge Predominantly Commercial Predominantly Residential Max Mill Levy – 40 mills Max Total – 100 mills -50 mills debt -50 mills operating Debt Issued within 15 years / 30 year maturity No Limitation Ongoing Council Approval / District Dissolution No Limitation Max Debt Limitation = Debt Capacity 2X Debt Capacity Financial and Market Feasibility Review 10 Key Conclusions Pace of residential absorption Commercial Component Feasibility Basic Infrastructure – ½ Landscaping Summary 11 Public Infrastructure and Amenities Beyond Requirements Non-potable water system Community Facilities Enhanced open space, parks, and trails Community Gardens Not Compliant with Metro District Policy 12 Questions? -1- RESOLUTION 2017-084 OF THE CITY COUNCIL OF THE CITY OF FORT COLLINS APPROVING THE CONSOLIDATED SERVICE PLAN FOR WATERS’ EDGE METROPOLITAN DISTRICT NOS. 1, 2, 3, 4 AND 5 WHEREAS, the provisions of Title 32 of the Colorado Revised Statutes (“C.R.S.”) allow for the formation of various kinds of governmental entities to finance and operate public services and infrastructure; and WHEREAS, on July 15, 2008, City Council adopted Resolution 2008-069 creating a Policy for Reviewing Proposed Service Plans for Title 32 metropolitan districts (the “City Policy”) setting forth criteria to be considered when a service plan is submitted for consideration; and WHEREAS, pursuant to the provisions of Article 1 of Title 32 of the Colorado Revised Statutes (the “Special District Act”), Waters’ Edge Investments LLLP, a Colorado limited liability limited partnership (the “Petitioner”), has submitted to the City a Consolidated Service Plan (the “Service Plan”) for the Waters’ Edge Metropolitan District Nos. 1-5 (each a “District” and collectively, the “Districts”); and WHEREAS, a copy of the Service Plan is attached hereto as Exhibit “A” and incorporated herein by reference; and WHEREAS, the Districts will be organized to provide for the planning, design, acquisition, construction, installation, relocation, redevelopment and operation and maintenance of certain water improvements and park and recreation improvements, as more specifically defined in the Service Plan; and WHEREAS, in accordance with the Special District Act and Subsection B of the Review and Approval Process Section of the City Policy, Petitioner complied with all notification requirements for the Public Hearing, as evidenced by the “Certificates of Mailing of Notice of Public Hearing” mailed on August 14, 2017, and attached hereto as Exhibit “B” and the “Certificate of Mailing Notice of Public Hearing” mailed on August 23, 2017, and attached hereto as Exhibit “C,” as the same are incorporated herein by reference (collectively, the “Notice Requirements”); and WHEREAS, in addition to compliance with the Notice Requirements, the Petitioner published notice of the Public Hearing in the Fort Collins Coloradoan, a newspaper of general circulation within the Districts, on August 15, 2017, as evidenced by the Affidavit of Publication attached hereto as Exhibit “D”; and WHEREAS, the City Council has reviewed the Service Plan and considered the testimony and evidence presented at a public hearing on September 5, 2017 (the “Public Hearing”); and WHEREAS, the Special District Act requires that any service plan submitted to the district court for the creation of a metropolitan district must first be approved by resolution of the governing body of the municipality within which the proposed district lies; and -2- WHEREAS, the City Council wishes to approve the Service Plan for the Districts. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF FORT COLLINS, COLORADO, as follows: Section 1. That the City Council hereby makes and adopts the determinations and findings contained in the recitals set forth above. Section 2. That the City Council hereby determines that the City’s notification requirements have been complied with regarding the Public Hearing on the Service Plan. Section 3. That the City Council hereby finds that the Service Plan contains, or sufficiently provides for, the items described in § 32-1-202(2), C.R.S., and that: (a) There is sufficient existing and projected need for organized service in the area to be serviced by the proposed Districts; (b) The existing service in the area to be served by the proposed Districts is inadequate for present and projected needs; (c) The proposed Districts are capable of providing economical and sufficient service to the area within their proposed boundaries; and (d) The area to be included within the proposed Districts has, or will have, the financial ability to discharge the proposed indebtedness on a reasonable basis. Section 4. The City Council’s findings are based solely upon the evidence in the Service Plan as presented at the Public Hearing and the City has not conducted any independent investigation of the evidence. The City makes no guarantee as to the financial viability of the Districts or the achievability of the desired results. Section 5. That the City Council hereby approves the Service Plan. Section 6. That the City Council’s approval of the Service Plan is not a waiver or a limitation upon any power that the City Council is legally permitted to exercise with respect to the property within the Districts. Passed and adopted at a regular meeting of the Council of the City of Fort Collins this 5th day of September, A.D. 2017. _________________________________ Mayor ATTEST: _____________________________ Chief Deputy City Clerk {00471143.DOCX v:19 } CONSOLIDATED SERVICE PLAN FOR WATERS’ EDGE METROPOLITAN DISTRICT NOS. 1, 2, 3, 4 AND 5 CITY OF FORT COLLINS, COLORADO Prepared by McGeady Becher P.C. 450 E. 17 th Avenue, Suite 400 Denver, CO 80203-1254 Submittal Date: August 16, 2017 Re-submittal Date: __________, 2017 Approval Date: ___________, 2017 EXHIBIT A {00471143.DOCX v:19 } i TABLE OF CONTENTS I. INTRODUCTION ...............................................................................................................1 A. Purpose and Intent....................................................................................................1 B. Need for the Districts. ..............................................................................................1 C. Objective of the City Regarding District’s Service Plan. ........................................1 II. DEFINITIONS .....................................................................................................................2 III. BOUNDARIES ....................................................................................................................5 A. District Boundaries. .................................................................................................5 B. Potential Annexation Area. ......................................................................................6 IV. PROPOSED LAND USE/POPULATION PROJECTIONS/ASSESSED VALUATION ..6 V. AUTHORITY ESTABLISHMENT ....................................................................................6 VI. DESCRIPTION OF PROPOSED POWERS, IMPROVEMENTS AND SERVICES ........7 A. Types of Improvements. ..........................................................................................7 1. Water Improvements ....................................................................................7 2. Park and Recreation Improvements .............................................................7 3. Mosquito Control .........................................................................................8 4. Infrastructure Preliminary Development Plan .............................................8 B. Other Powers. ...........................................................................................................9 1. Operations and Maintenance........................................................................9 2. Covenant Enforcement.................................................................................9 3. Construction Phasing ...................................................................................9 C. Privately Placed Debt Limitation. ............................................................................9 D. Monies from Other Governmental Sources. ..........................................................10 E. Consolidation Limitation. ......................................................................................10 F. Eminent Domain Limitation. .................................................................................10 G. Inclusion and Exclusion Limitation. ......................................................................10 H. Power to Impose Fees/Limitation on Imposition of Development Fees................10 1. Fees. ...........................................................................................................10 2. Development Fees. .....................................................................................11 I. Service Plan Amendment Requirement. ................................................................11 {00471143.DOCX v:19 } ii J. Total Debt Issuance Limitation. .............................................................................11 K. Limited Mill Levies. ..............................................................................................12 1. Debt Levy...................................................................................................12 2. Operating Levy ..........................................................................................12 L. Approved Development Pan. .................................................................................12 VII. FINANCIAL PLAN...........................................................................................................13 A. General. ..................................................................................................................13 B. Maximum Voted Interest Rate and Maximum Underwriting Discount. ...............13 C. Maximum Debt Mill Levy. ....................................................................................13 D. Debt Repayment Sources. ......................................................................................14 E. Security for Debt. ...................................................................................................14 F. TABOR Compliance. .............................................................................................14 G. District’s Operating Costs. .....................................................................................14 H. Costs of Operation and Maintenance. ....................................................................15 I. Debt Instrument Disclosure Requirement. .............................................................15 VIII. ANNUAL REPORT ..........................................................................................................15 A. General. ..................................................................................................................15 B. Reporting of Significant Events. ............................................................................16 IX. PROPOSED INTERGOVERNMENTAL AGREEMENTS AND EXTRATERRITORIAL SERVICE AGREEMENTS ......................................................16 A. Intergovernmental Agreements in General. ...........................................................16 B. Community Authority Board Establishment Agreement. ......................................16 1. Board Governance .....................................................................................17 2. Service Plan Amendments .........................................................................17 3. Process/Meeting Requirements ..................................................................17 X. DISCLOSURE TO PURCHASERS ..................................................................................18 XI. MATERIAL MODIFICATIONS ......................................................................................18 XII. SANCTIONS .....................................................................................................................18 XIII. CONCLUSION ..................................................................................................................19 {00471143.DOCX v:19 } iii LIST OF EXHIBITS EXHIBIT A-1 Initial Districts Boundary Legal Description EXHIBIT A-2 Inclusion Area Boundary Legal Description EXHIBIT B Vicinity Map EXHIBIT C-1 Initial Districts Boundary Map EXHIBIT C-2 Inclusion Area Boundary Map EXHIBIT D Potential Annexation Area EXHIBIT E Infrastructure Preliminary Development Plan EXHIBIT F Financial Plan EXHIBIT G Phase 1 and Phase 2 Boundary Map EXHIBIT H Form of Establishment Agreement {00471143.DOCX v:19 } 1 I. INTRODUCTION A. Purpose and Intent. The Districts will be metropolitan districts organized pursuant to the Special District Act. The Management District and the Financing Districts are anticipated to enter into the Waters’ Edge Community Authority Board Establishment Agreement (defined herein as the “Establishment Agreement”) which will establish the Waters’ Edge Community Authority (defined herein as the “Authority”) and will be in substantially the form attached hereto as Exhibit H, as the same may be amended from time to time as discussed in Section XI. It is the intent of the Management District and the Financing Districts that the Public Improvements be owned, operated and/or maintained by the Authority. As more particularly described in Section IX.B.1 below, the Authority will be controlled by a seven (7) member board of directors. The Establishment Agreement will provide that the Management District shall have the right to appoint representatives to fill three (3) of the board seats and the Financing Districts shall have the right to each appoint representatives to fill one (1) board seat. The intent of this structure is to provide for resident and property owner participation as the Service Area develops and ultimate transition of control of the operation and maintenance of the Public Improvements to residents and property owners when installation of all of the Public Improvements is complete. The Establishment Agreement will establish processes for financing the design, planning, construction, acquisition, operations and maintenance of the Public Improvements. In addition, the Establishment Agreement will establish the operations and maintenance budgets and operating mill levies from time to time for the then existing and planned Public Improvements. The Districts are an independent unit of local government, separate and distinct from the City and governed by this Service Plan, which has been submitted in accordance with State statute. It is intended that the Districts will provide a part or all of the Public Improvements for the use and benefit of all anticipated inhabitants and taxpayers of the Districts. The primary purpose of the Districts will be to finance, construct, acquire, own, operate and maintain the Public Improvements as further delineated in this Service Plan and any Approved Development Plan. B. Need for the Districts. There are currently no other governmental entities, including the City, located in the immediate vicinity of the Districts that consider it desirable, feasible or practical to undertake the planning, design, acquisition, construction, installation, relocation, redevelopment, financing and operations and maintenance of the Public Improvements needed for the Project. Formation of the Districts is therefore necessary in order for the Public Improvements required for the Project to be provided in the most economic manner possible. C. Objective of the City Regarding District’s Service Plan. The City’s objective in approving the Service Plan for the Districts is to authorize the Districts to provide for the planning, design, acquisition, construction, installation, relocation and redevelopment of the Public Improvements from the proceeds of Debt to be issued by the Districts or the Authority and other legally available revenues. All Debt is expected to be repaid {00471143.DOCX v:19 } 2 by taxes imposed and collected at a mill levy no higher than the Maximum Debt Mill Levy and/or Development Fees. Debt which is issued within these parameters and, as further described in the Financial Plan, will insulate property owners from excessive tax and Development Fee burdens to support the servicing of the Debt and will result in a timely and reasonable discharge of the Debt. The City shall, under no circumstances, be responsible for the Debt of the Districts or the Authority, and the City’s approval of this Service Plan shall in no way be interpreted as an agreement, whether tacit or otherwise, to be financially responsible for the Debt of the Districts or the Authority or for the construction of the Public Improvements. II. DEFINITIONS In this Service Plan, the following terms shall have the meanings indicated below, unless the context hereof clearly requires otherwise: Additional District: means a district entering into the Establishment Agreement pursuant to the provisions of Section III.B. Approved Development Plan: means a development plan or other process established by the City for identifying, among other things, Public Improvements necessary for facilitating development of property within the Service Area as approved by the City pursuant to the City Code, and as amended pursuant to the City Code, from time to time. Authority: means the Waters’ Edge Community Authority established by the Establishment Agreement, as authorized under Title 29 of the Colorado Revised Statutes, as amended from time to time. Board or Boards: means the board of directors of any of the Districts or the board of directors of all the Districts, in the aggregate. Bond, Bonds or Debt: means bonds or other obligations for the payment of which the District has promised to impose an ad valorem property tax mill levy, and/or collect Development Fee revenue. Build Out: means the completion of the installation of the Public Improvements. City: means the City of Fort Collins, Colorado. City Code: means the Code of the City of Fort Collins and any regulations, rules, or policies promulgated thereunder, as the same may be amended from time to time, including, without limitation, City Land Use Code. City Council: means the City Council of the City of Fort Collins, Colorado. City Manager: means the City Manager of the City of Fort Collins, Colorado. City Policy: means the City of Fort Collins, Colorado Policy for Reviewing Proposed Service Plans for Title 32 Metropolitan Districts, as adopted and approved by the City Council on July 9, {00471143.DOCX v:19 } 3 2008, and as may be amended or superseded by a future policy for metropolitan districts as adopted and approved by the City Council. Developer: means Waters’ Edge Investments LLLP, a Colorado limited liability limited partnership, or its designated successors or designated assigns. Development Fee: means the one-time development fee imposed by any of the Districts, subject to the limitations set forth in Section VI.H of the Service Plan. The Development Fee may be used to finance, plan, acquire, and construct the Public Improvements, and pay debt service. District No. 2: means the Waters’ Edge Metropolitan District No. 2. District No. 3: means the Waters’ Edge Metropolitan District No. 3. District No. 4: means the Waters’ Edge Metropolitan District No. 4. District No. 5: means the Waters’ Edge Metropolitan District No. 5. Districts: means the Waters’ Edge Metropolitan District Nos. 1, 2, 3, 4 and 5. “Districts” shall also include the Authority, with regard to those powers authorized to it under Title 29 of the Colorado Revised Statutes, the Special District Act, and the Authority Establishment Agreement. Notwithstanding the above, “Districts” shall not include the Authority with respect to Section V, Section VI.G, Section VI. K, VII.C, VII.D, unless specifically referenced therein. District Debt Mill Levy: means the mill levy imposed by any one of the Districts for payment of Debt. District Operating Mill Levy: means the mill levy imposed by any one of the Districts for payment of general fund expenses, annually appropriated at the discretion of the respective Board. District Total Mill Levy Cap: means the total mill levy limit that can be imposed by any one of the Districts as defined in Section VI.K below. End User: means any owner, or tenant of any owner, of any improvement within the District, who is intended to become burdened by the imposition of ad valorem property taxes subject to the Maximum Debt Mill Levy. By way of illustration, a resident homeowner, renter, commercial property owner, or commercial tenant is an End User. The business entity that constructs homes or commercial structures is not an End User. Establishment Agreement: means the Waters’ Edge Community Authority Board Establishment Agreement further described in Section I.A. External Financial Advisor: means a consultant that: (i) is qualified to advise Colorado governmental entities on matters relating to the issuance of securities by Colorado governmental entities, including matters such as the pricing, sales and marketing of such securities and the procuring of bond ratings, credit enhancement and insurance with respect to such securities; (ii) shall be an underwriter, investment banker, or individual listed as a public finance advisor in the {00471143.DOCX v:19 } 4 Bond Buyer’s Municipal Market Place or in the City’s sole discretion, other recognized publication as a provider of financial projections; and (iii) is not an officer or employee of the District. Financing Districts: means Waters’ Edge Metropolitan District Nos. 2, 3, 4 and 5. Financial Plan: means the Financial Plan described in Section VII, and attached as Exhibit F, which describes: (i) how the Public Improvements are to be financed; (ii) how the Debt is expected to be incurred; and (iii) the estimated operating revenue derived from property taxes for the first budget year. The Financial Plan is intended to represent an example of debt issuance and financing structure that may be used by the Districts. Gallagher Adjustment: means that increase or decrease to be made if, on or after January 1, 2018, there are changes in the method of calculating assessed valuation or any constitutionally mandated tax credit, cut or abatement, the mill levy limitation applicable to such Debt may be increased or decreased to reflect such changes, such increases or decreases to be determined by the Authority in good faith, and for which the Authority shall cause the Boards to impose such increased or decreased mill levy on residential property within their respective boundaries, so that to the extent possible, the actual tax revenues generated from the residential property within the Districts subject to the mill levy, as adjusted for changes occurring after January 1, 2018, are neither diminished nor enhanced as a result of such changes. For purposes of the foregoing, a change in the ratio of actual valuation shall be deemed to be a change in the method of calculating assessed valuation. Inclusion Area Boundaries: means the boundaries of the area legally described in Exhibit A-2 and depicted on the Inclusion Area Boundary Map. Inclusion Area Boundary Map: means the map attached hereto as Exhibit C-2, depicting the property proposed for inclusion within a District. Infrastructure Preliminary Development Plan: means the Infrastructure Preliminary Development Plan as described in Section VI.A.4 which includes: (i) a preliminary list of the Public Improvements to be developed by the Authority; (ii) an estimate of the costs of the Public Improvements; and (iii) the map or maps showing the approximate location(s) of the Public Improvements. The Infrastructure Preliminary Development Plan is subject to amendment from time to time by intergovernmental agreement between the Authority and the City. Initial Districts Boundaries: means the boundaries, respectively, of each of the Districts as more specifically described in Exhibit A-1 and depicted on the Initial Districts Boundary Map. Initial Districts Boundary Map: means the map attached hereto as Exhibit C-1, depicting the Districts’ initial boundaries. Management District or District No. 1: means Waters’ Edge Metropolitan District No. 1 Maximum Debt Mill Levy: means the maximum mill levy the District is permitted to impose for payment of Debt, as set forth in Section VII.C below. {00471143.DOCX v:19 } 5 Phase 1: means the boundaries depicted on Exhibit G and described in Section VI.A. 4 of the Service Plan. Phase 2: means the boundaries depicted on Exhibit G and described in Section VI.A. 4 of the Service Plan. Potential Annexation Area: means the boundaries of the area legally described and depicted in Exhibit D. Privately Placed Debt: means Debt that is not offered for sale in a public sale, including, but not limited to Debt placed with the Developer or a bank. Project: means the development commonly referred to as Waters’ Edge. Public Improvements: means a part or all of the improvements authorized to be planned, designed, acquired, constructed, installed, relocated, redeveloped and financed as generally described in Section VI.A below to serve the future taxpayers and inhabitants of the Service Area as determined by the Boards. Service Area: means, collectively, the property within the Initial District Boundaries and the Inclusion Area Boundaries. Service Plan: means this service plan for the Districts, as approved by City Council. Service Plan Amendment: means an amendment to the Service Plan approved by City Council in accordance with the City Charter, City ordinances and applicable State law. Special District Act: means Section 32-1-101, et seq., of the Colorado Revised Statutes, as amended from time to time. State: means the State of Colorado. TABOR: refers to Article X, Section 20 of the Constitution of the State. Taxable Property: means real or personal property subject to ad valorem taxes imposed by the Districts. Total Debt Issuance Limit: means the maximum amount of general obligation Debt the Districts may issue in the aggregate, which amount shall be Sixty-Seven Million Seven Hundred Thirty- Eight Thousand Dollars ($67,738,000). III. BOUNDARIES A. District Boundaries. The area of the Initial Districts Boundaries of District No. 1 includes approximately 0.0574 acres, District No. 2 includes approximately 108.457 acres, less any area dedicated as right-of-way; District No. 3 includes approximately 0.0574 acres; District No. 4 includes approximately 0.0574 acres and District No. 5 includes approximately 0.0574 acres. Legal {00471143.DOCX v:19 } 6 descriptions of the Initial District Boundaries and the Inclusion Area Boundaries are attached hereto as Exhibit A-1 and Exhibit A-2, respectively. A vicinity map is attached hereto as Exhibit B. A map of the Initial District Boundaries is attached hereto as Exhibit C-1, and a map of the Inclusion Area Boundaries is attached hereto as Exhibit C-2. It is anticipated that the Districts’ boundaries may change from time to time as each District undergoes inclusions and exclusions pursuant to Section 32-1-401, et seq., C.R.S., and Section 32-1-501, et seq., C.R.S., subject to the limitations set forth in Article V.G below. B. Potential Annexation Area. The legal description and boundary map of the Potential Annexation Area are attached hereto as Exhibit D. Such Potential Annexation Area is currently not within the boundaries of the City. If, in the future: (i) the City annexes any or all of the Potential Annexation Area and zones the same for development; and (ii) a district is formed within any or all of the Potential Annexation Area and has the same or similar powers and authorities as the Districts, the Districts and the Authority may approve such district becoming a member of the Establishment Agreement. If such district enters into the Establishment Agreement, the Establishment Agreement will be amended to provide for a nine (9) member board of directors for the Authority and such amendment shall not be considered a material modification to this Service Plan and shall not require the approval described in Section XI. Specifically, the Management District shall have the right to appoint representatives to fill four (4) of the board seats and the Financing Districts and the Additional District shall each have the right to appoint a representative to fill one (1) board seat. If an Additional District becomes a member of the Authority, the Financing Districts’ ability to finance operations and maintenance of Public Improvements will include those Public Improvements within the Additional District that the Authority will operate and maintain pursuant to the Establishment Agreement, so as to create a uniform District Operating Mill Levy across the Financing Districts and the Additional District. Nothing in this Section III.B shall obligate the City to modify its Growth Management Area or require the City to annex or zone any property. IV. PROPOSED LAND USE/POPULATION PROJECTIONS/ASSESSED VALUATION The Service Area consists of approximately 234.837 acres of residential land, commercial land and open space/parks. The current assessed valuation of the Service Area is $0 for purposes of this Service Plan and, at build out, is expected to be sufficient to reasonably discharge the Debt under the Financial Plan. The population of all of the Districts at build-out is estimated to be approximately two thousand one hundred twenty (2,120) people. Approval of this Service Plan by the City does not imply approval of the development of a specific area within the Districts, nor does it imply approval of the number of residential units or the total site/floor area of commercial buildings identified in this Service Plan or any of the exhibits attached thereto, unless the same is contained within the Approved Development Plan. V. AUTHORITY ESTABLISHMENT {00471143.DOCX v:19 } 7 Pursuant to the Colorado Constitution, Article XIV, Section 18(2)(a) and (b), and Section 29-1-203, C.R.S., the Districts may cooperate and contract with each other to provide any function, service or facility lawfully authorized to each, and any such contract may provide for the sharing of costs, the imposition of taxes, and the incurring of debt. Specifically, pursuant to Sections 29-1-203 and 29-1-203.5, C.R.S., the Districts are authorized to enter into contracts for the joint exercise of any function, service or facility lawfully authorized to each, including the establishment of a separate legal entity to provide such function, service or facility. It is contemplated herein that the Districts will establish the Authority pursuant to the above mentioned statutes, through the execution of the Authority Establishment Agreement. The Authority shall have the power to exercise all powers which are conferred by law upon a separate legal entity organized pursuant to Sections 29-1-203 and 29-1-203.5, C.R.S., or essential to the provisions of its functions, services and facilities subject to such limitations as are or may be prescribed by law, this Service Plan and the Authority Establishment Agreement. In accordance with Section 29-1-203.5(2)(a), the Authority will be expressly authorized to exercise any general power of the Districts authorized pursuant to the Special District Act and this Service Plan and shall be subject to the limits of this Service Plan. VI. DESCRIPTION OF PROPOSED POWERS, IMPROVEMENTS AND SERVICES The following paragraphs provide a description of the proposed services to be provided by the Districts and the Authority. The Districts are granted the following powers, for the purpose of allowing them to form the Authority and provide the services to the Project directly or through the Authority. Such powers, authorities, services and Public Improvements are as follows: A. Types of Improvements. It is intended that the Districts will provide certain essential public purpose facilities for the use and benefit of the residents in the Service Area. The Districts are expected to finance the construction of improvements and provide such other services as are described in this Service Plan, and only to the extent such services are enumerated herein. 1. Water Improvements. The Districts shall have the power and authority to plan, design, acquire, construct, install, relocate, redevelop, operate and maintain non-potable water irrigation systems including, but not limited to, transmission lines, distribution mains and laterals, storage and treatment facilities, and water rights acquisition for such non-potable water irrigation systems, together with all necessary, incidental and appurtenant facilities, land and easements, and all extensions of and improvements to said facilities. It is anticipated that all water rights will be dedicated to the Authority at no cost to the Authority for such dedication(s). It is also anticipated that these water improvements will be owned and maintained by the Authority to the extent not accepted for ownership, operations and maintenance by any other entity. The Districts shall not have the authority to provide potable water facilities or any related services. 2. Park and Recreation Improvements. The Districts shall have the power and authority to plan, design, acquire, construct, install, relocate, redevelop, operate and maintain park and recreation facilities and programs including, but not limited to, parks, pedestrian ways, {00471143.DOCX v:19 } 8 bike paths, bike storage facilities, signage, interpretive kiosks and facilities, open space, landscaping, cultural activities, community composting programs, community centers, community kitchens, community gardens and orchards, green houses, recreational centers, water bodies, wildlife preservation and mitigation areas, irrigation facilities, playgrounds, pocket parks, swimming pools, and other active and passive recreational facilities, together with all necessary, incidental and appurtenant facilities, land and easements, and all extensions of and improvements to said facilities. It is anticipated that park and recreation improvements not conveyed to the City or other appropriate jurisdiction will be owned and maintained by the Authority. 3. Mosquito Control. The Districts’ shall have the power to provide for the eradication and control of mosquitos, including but not limited to elimination or treatment of breeding grounds and the purchase, lease, contracting or other use of equipment or supplies for mosquito control in accordance with the City Code. In addition, the Districts and the Authority shall not conduct adulticide spraying without the City Manager’s prior written consent and only after giving residents of the Districts the prior notice reasonably required by the City Manager. 4. Infrastructure Preliminary Development Plan. The Districts shall have the authority to provide for the planning, design, acquisition, construction, installation, relocation, redevelopment, maintenance and financing of the Public Improvements within and without the boundaries of the Districts, to be more specifically defined in an Approved Development Plan. The Infrastructure Preliminary Development Plan, as set forth in Exhibit E, illustrates the costs of the Public Improvements in both Phase 1 and Phase 2, as the same are depicted in Exhibit G, of the development. All descriptions of the Public Improvements to be constructed, and their related costs, are estimates only and are subject to modification as engineering, development plans, economics, the City’s requirements and construction scheduling may require. The Districts shall be permitted to allocate costs between such categories of the Public Improvements as deemed necessary in their discretion. It is herein acknowledged, and the same is reflected in the Infrastructure Preliminary Development Plan, that the Districts are authorized to finance only fifty percent (50%) of certain landscaping costs, specifically plantings and top soil, fine grading and preparation. With regard to any plantings and/or top soil, fine grading and preparation constructed by any of the Districts, the respective District or the Authority will enter into a cost sharing agreement with the Developer whereby the Developer will reimburse the District or the Authority, respectively, for fifty percent (50%) of the costs associated with such plantings and/or top soil, fine grading and preparation. In the alternative, if the Developer constructs the plantings and/or top soil, fine grading and preparation, the Districts and/or the Authority shall only be authorized to approve payment for the acquisition of such plantings and/or top soil, fine grading and preparation in an amount of fifty percent (50%) of the verified costs associated therewith. The Districts shall not be restricted by the Infrastructure Preliminary Development Plan with regard to any dedications to the Districts or the Authority for ownership, operation and maintenance, including, but not limited to, the dedication of water rights. Upon approval of the Service Plan, the Districts will continue to develop and refine the Infrastructure Preliminary Development Plan and prepare for the issuance of Debt and construction. It is acknowledged that the City has approved an Approved Development Plan for those Public Improvements within Phase 1 of the development, and that the Districts are authorized to finance and construct those Public Improvements for Phase 1, as illustrated in Exhibit E. It is further acknowledged that the City has not approved an Approved Development Plan for Phase 2 Public Improvements. The Districts cannot proceed with financing or construction of those Phase 2 Public {00471143.DOCX v:19 } 9 Improvements within the Infrastructure Preliminary Development Plan until the City has approved an Approved Development Plan with regard to those Phase 2 Public Improvements and memorializes the same in an intergovernmental agreement between the Authority and the City. Due to the preliminary nature of the Infrastructure Preliminary Development Plan with respect to Phase 2, the City shall not be bound by the Infrastructure Preliminary Development Plan in reviewing and approving an Approved Development Plan and the Approved Development Plan shall supersede the Infrastructure Preliminary Development Plan. B. Other Powers. 1. Operations and Maintenance. To the extent provided in the Approved Development Plan or as otherwise agreed by the City, the Authority may dedicate the Public Improvements to the City or other appropriate jurisdiction in a manner consistent with the Approved Development Plan and applicable provisions of the City Code, provided that nothing herein requires the City to accept a dedication. The Districts are specifically authorized to operate and maintain any part or all of the Public Improvements not otherwise conveyed or dedicated to the City or other appropriate entity. The Districts shall also be specifically authorized to conduct operations and maintenance functions related to the Public Improvements that are not provided by the City or other governmental entity, or to the extent that the Districts proposed operational and maintenance functions include services or activities that exceed those provided by the City or other governmental entity. The Districts shall exercise all of their powers to own, operate and maintain the Public Improvements set forth herein by way of the Authority and pursuant to the Establishment Agreement. 2. Covenant Enforcement. In accordance with Section 32-1-1004(8), C.R.S., the Districts shall have the power to provide covenant enforcement and design review services within the Project to the extent the declaration, rules and regulations, or any similar document containing the covenants to be enforced name the Districts as the enforcement and/or design review entity. 3. Construction Phasing. The design, planning, phasing of construction, location and completion of the Public Improvements will be determined by the Districts to coincide with the phasing and development of the Project and the availability of funding sources. The Districts may, in their discretion, phase the construction, completion, operation and maintenance of the Public Improvements or defer, delay, reschedule, rephase, relocate or determine not to proceed with the construction, completion, operation and maintenance of the Public Improvements, and such actions or determinations shall not constitute material modifications of this Service Plan. C. Privately Placed Debt Limitation. Prior to the issuance of any Privately Placed Debt, the Districts shall obtain the certification of an External Financial Advisor substantially as follows: We are [I am] an External Financial Advisor within the meaning of the District’s Service Plan. {00471143.DOCX v:19 } 10 We [I] certify that (1) the net effective interest rate (calculated as defined in Section 32-1-103(12), C.R.S.) to be borne by [insert the designation of the Debt] does not exceed a reasonable current [tax- exempt] [taxable] interest rate, using criteria deemed appropriate by us [me] and based upon our [my] analysis of comparable high yield securities; and (2) the structure of [insert designation of the Debt], including maturities and early redemption provisions, is reasonable considering the financial circumstances of the District. D. Monies from Other Governmental Sources. The Districts shall not apply for or accept Conservation Trust Funds, Great Outdoors Colorado Funds, or other funds available from or through governmental or non-profit entities for which the City is eligible to apply for, except pursuant to an intergovernmental agreement with the City. This Section shall not apply to specific ownership taxes which shall be distributed to and be a revenue source for the Districts without any limitation. E. Consolidation Limitation. It is anticipated that, in connection with the Establishment Agreement, the Districts will pursue consolidation of their boundaries in accordance with the Special District Act at such time as the Project has reached Build Out and the Authority owns and maintains all of the Public Improvements. The approval of the City will be required prior to the consolidation of any one of the Districts with another special district, including, but not limited to, consolidation between or among the Districts. F. Eminent Domain Limitation. The Districts shall not be authorized to utilize the power of eminent domain. G. Inclusion and Exclusion Limitation. Any of the Districts shall have the authority to include within its boundaries any property within the Service Area without the prior written consent of the City. None of the Districts shall include within any of their boundaries any property outside the Service Area without the prior written approval of the City Council. No property that is obligated to pay outstanding Debt shall be excluded by any of the Districts except with the prior written approval of the City Council. No property that was excluded from a District that has issued Debt prior to the exclusion shall be included in another of the Districts except with the prior written approval of the City Council. H. Power to Impose Fees/Limitation on Imposition of Development Fees. 1. Fees. The Districts may impose and collect fees, rates, tolls, penalties, or charges as provided in Section 32-1-1001(1), C.R.S., as amended from time to time, as a source of revenue for payment of covenant enforcement and/or operation and maintenance. {00471143.DOCX v:19 } 11 2. Development Fees. Any Development Fees imposed, shall only be imposed as a source of revenue for repayment of Debt and capital costs. A Development Fee shall not exceed the following limits: (a) For each single-family detached or attached residential unit, the Development Fee shall not exceed Two Thousand Five Hundred Dollars ($2,500). (b) For each multi-family residential unit, the Development Fee shall not exceed One Thousand Seven Hundred Fifty Dollars ($1,750). No Development Fee shall be authorized to be imposed upon or collected from Taxable Property owned or occupied by an End User subsequent to the issuance of a certificate of occupancy for said Taxable Property. There will be no Development Fee imposed on non- residential units. I. Service Plan Amendment Requirement. This Service Plan has been designed with sufficient flexibility to enable the Districts and/or the Authority to provide required services and facilities under evolving circumstances without the need for numerous amendments. Modification of the general types of services and facilities that constitute the Public Improvements and changes in proposed configurations, locations or dimensions of the Public Improvements shall be permitted to accommodate development needs consistent with any Approved Development Plan for the Project. The Districts shall be independent units of local government, separate and distinct from the City, and its activities are subject to review by the City Council only insofar as they may deviate in a material manner from the requirements of the Service Plan. Any action of the Districts which violates the limitations set forth in this Service Plan shall be deemed to be a material modification unless otherwise agreed by the City Manager or otherwise expressly provided herein. Any determination by the City Manager that a departure is not a material modification shall be conclusive and final and shall bind all residents, property owners and others affected by such departure. The Districts may seek formal approval from the City Manager of modifications to this Service Plan which are not material, but for which the Districts may desire a written acknowledgement and approval. Such approval shall be conclusive and final. J. Total Debt Issuance Limitation. The Districts shall not issue Debt in excess of the Total Debt Issuance Limit; provided, however, any Debt incurred by intergovernmental agreement between one or more of the Districts or between one or more of the Districts and the Authority of any refunded Debt shall not count against the Total Debt Issuance Limit. Any Debt, issued with a pledge or which results in a pledge, that exceeds the Maximum Debt Mill Levy shall be deemed a material modification of this Service Plan pursuant to Section 32-1-207, C.R.S. and shall not be an authorized issuance of Debt unless and until such material modification has been approved by the City Council as part of a Service Plan Amendment. {00471143.DOCX v:19 } 12 K. Limited Mill Levies. It is anticipated that the Districts will impose a District Operating Mill Levy and a District Debt Mill Levy on all property within the Districts which will be pledged for payment of operations, maintenance, construction, financing, and debt service associated with the Public Improvements, respectively. The District Total Mill Levy Cap shall not exceed a combined District Debt Mill Levy and District Operating Mill Levy of one hundred (100) mills subject to the Gallagher Adjustment, until the conditions of Section VII. C have been met regarding the Maximum Debt Mill Levy or Section VI.K.2 have been met regarding the Operating Mill Levy. The District Debt Mill Levy and the District Operating Mill Levy shall be imposed uniformly on all residential property with the Districts’ boundaries. 1. Debt Levy. The Financing Plan assumes fifty (50) mills will be imposed as the District Debt Mill Levy. The Districts shall not impose a District Debt Mill Levy that is greater than the Maximum Debt Mill Levy. 2. Operating Levy. The District Operating Mill Levy will initially be imposed at one hundred (100) mills and after Bonds are issued, is projected to be fifty (50) mills. The District Operating Mill Levy will be set to meet together with the projected fee revenue to be collected, the budgetary needs of the Districts on an annual basis. Provided, however, once a District issues Bonds, the Districts shall not impose a District Operating Mill Levy that is greater than the District Operating Mill Levy Cap of fifty (50) mills, subject to the Gallagher Adjustment, unless the Board of Directors for the Authority has voted in favor of imposing a District Operating Mill Levy greater than fifty (50) mills, subject to the Gallagher Adjustment, and either: (a) The City Manager provides prior written approval for such increase; or (b) a majority of the Board of Directors of the Authority are residents of the Districts. L. Approved Development Pan. The Districts shall have the authority to provide for the planning, design, acquisition, construction, installation, relocation, redevelopment, maintenance, and financing of the Public Improvements within and without the boundaries of the Districts, as the same are more specially defined in the Approved Development Plan. The Public Improvements will be designed in such a way as to ensure that the Public Improvements standards will be consistent with or exceed the standards of the City Code and shall be in accordance with the requirements of the Approved Development Plan. All descriptions of the Public Improvements to be constructed, and their related costs, are estimates only and are subject to modification as engineer development plans, economics, the City’s requirements, and construction scheduling may require. The Districts may, in their discretion, phase the construction, completion, operation and maintenance of the Public Improvements or defer, delay, reschedule, rephase, relocate or determine not to proceed with the construction, completion, operation and maintenance of the {00471143.DOCX v:19 } 13 Public Improvements, and such actions or determinations shall not constitute material modifications of this Service Plan. VII. FINANCIAL PLAN A. General. The Districts shall be authorized to provide for the planning, design, acquisition, construction, installation, relocation and/or redevelopment of the Public Improvements from its revenues and by and through the proceeds of Debt to be issued by the Districts or the Authority. The Financial Plan for the Districts shall be to issue such Debt as the Districts can reasonably be paid from revenues derived from the Maximum Debt Mill Levy, Development Fees and other legally available revenues. The total Debt that the Districts and the Authority shall be permitted to issue, subject to the limitations set forth herein, shall not exceed the Total Debt Issuance Limit and shall be permitted to be issued on a schedule and in such year or years as the Districts determine shall meet the needs of the Financial Plan referenced above and phased to serve development as it occurs. All bonds and other Debt issued by the Districts may be payable from any and all legally available revenues of the Districts, including general ad valorem taxes to be imposed upon all Taxable Property of the Districts (and associated specific ownership tax revenues) and Development Fees. Prior to the issuance of Debt, it is anticipated that the Developer may advance funds to the Districts and the Authority to pay the organizational costs of the Districts and the Authority and costs for constructing and installing Public Improvements. The Districts and the Authority shall be authorized to reimburse such Developer advances with interest from Debt proceeds or other legally available revenues. B. Maximum Voted Interest Rate and Maximum Underwriting Discount. The interest rate on any Debt is expected to be the market rate at the time the Debt is issued. In the event of a default, the proposed maximum interest rate on any Debt is not expected to exceed eighteen percent (18%). The proposed maximum underwriting discount will be five percent (5%). Debt, when issued, will comply with all relevant requirements of this Service Plan, State law and Federal law as then applicable to the issuance of public securities. C. Maximum Debt Mill Levy. The Maximum Debt Mill Levy shall be the maximum mill levy any District is permitted to impose upon the Taxable Property of such District for payment of Debt, and shall be determined as follows: 1. For the portion of any aggregate District’s Debt which exceeds fifty percent (50%) of the District’s assessed valuation, the Maximum Debt Mill Levy for such portion of Debt shall be fifty (50) mills, subject to the Gallagher Adjustment, less the number of mills necessary to pay unlimited mill levy Debt described in Section VII.C.2 below; 2. For the portion of any aggregate District’s Debt which is equal to or less than fifty percent (50%) of the District’s assessed valuation, either on the date of issuance or at {00471143.DOCX v:19 } 14 any time thereafter, the mill levy to be imposed to repay such portion of Debt shall not be subject to the Maximum Debt Mill Levy and, as a result, the mill levy may be such amount as is necessary to pay the debt service on such Debt, without limitation of rate; and 3. For purposes of the foregoing, once Debt has been determined to be within Section VII.C.2 above, so that the District is entitled to pledge to its payment an unlimited ad valorem mill levy, the District may provide that such Debt shall remain secured by such unlimited mill levy, notwithstanding any subsequent change in the District’s Debt to assessed ratio. All Debt issued by the District must be issued in compliance with the requirements of Section 32-1-1101, C.R.S. and all other requirements of State law. D. Debt Repayment Sources.The Districts may impose a mill levy on Taxable Property within its boundaries as a primary source of revenue for repayment of debt service and for operations and maintenance. The Districts and the Authority may also rely upon various other revenue sources authorized by law, except to the extent limited by this Service Plan. At the Districts’ and/or Authority’s discretion, these may include the power to assess Development Fees as discussed in Section VI.H. In no event shall the District Debt Mill Levy exceed the Maximum Debt Mill Levy, except as provided in Section VII.C.2 above. E. Security for Debt. The Districts shall not have the authority and shall not pledge any revenue or property of the City as security for the indebtedness set forth in this Service Plan. Approval of this Service Plan shall not be construed as a guarantee by the City of payment of any of the District’s obligations; nor shall anything in the Service Plan be construed so as to create any responsibility or liability on the part of the City in the event of default by the Districts in the payment of any such obligation. F. TABOR Compliance. The Districts and the Authority will comply with the provisions of TABOR. G. District’s Operating Costs. The estimated cost of engineering services, legal services and administrative services, together with the estimated costs of the Districts’ organization and initial operations, are anticipated to be One Hundred Fifty Thousand Dollars ($150,000), which will be eligible for reimbursement from Debt proceeds. This amount does not include the cost for land acquisition or water acquisition, as land and water rights are anticipated to be dedicated to the Authority at no cost. In addition to the capital costs of the Public Improvements, the Districts will require operating funds for administration and to plan and cause the Public Improvements to be constructed and maintained. The first year’s operating budget is estimated to be One Hundred Fifty Thousand Dollars ($150,000) which is anticipated to be derived from property taxes and other revenues. {00471143.DOCX v:19 } 15 The Maximum Debt Mill Levy for the repayment of Debt shall not apply to each of the Districts’ ability to increase its mill levy as necessary for provision of operation and maintenance services to its taxpayers and service users. It is anticipated that the Developer will advance funds to the Authority to pay operating costs until such time as the Authority has sufficient revenue from the Districts’ operation and maintenance mill levy. The Authority shall be authorized to reimburse the Developer for such advances with interest. H. Costs of Operation and Maintenance. The Districts shall be responsible for raising revenue to fund the operation and maintenance obligations of the Authority, including maintaining and repairing the Improvements as shall be more fully set forth in the Establishment Agreement. The costs will include, but not be limited to, operation, maintenance and repair of facilities, engineering, legal, audit, and administrative services, utilities, and other expenses related to the administration and operation of the Districts. The budget adopted by the Authority will authorize expenditures for the Districts’ administration and, together with the budgets of the other Districts, the funding of the Authority’s operation and maintenance of the Public Improvements. Neither the Districts nor the Authority shall have the authority to provide maintenance to any Public Improvements transferred to the County without the prior written approval of the City. I. Debt Instrument Disclosure Requirement. In the text of each Bond and any other instrument representing and constituting Debt, the Districts or the Authority, as appropriate, shall set forth a statement in substantially the following form: By acceptance of this instrument, the owner of this Bond agrees and consents to all of the limitations in respect of the payment of the principal of and interest on this Bond contained herein, in the resolution authorizing the issuance of this Bond and in the Service Plan for creation of the Districts. Similar language describing the limitations in respect of the payment of the principal of and interest on Debt set forth in this Service Plan shall be included in any document used for the offering of the Debt for sale to persons, including, but not limited to, a developer of property within the boundaries of the Districts. VIII. ANNUAL REPORT A. General. The Districts shall be responsible for submitting an annual report to the City Clerk no later than September 1 of each year for the year ending the preceding December 31. The City may, in its sole discretion, waive this requirement in whole or in part. {00471143.DOCX v:19 } 16 B. Reporting of Significant Events. Unless waived by the City, the annual report shall include the following: 1. A narrative summary of the progress of the Districts in implementing the Service Plan for the report year; 2. Except when exemption from audit has been granted for the report year under the Local Government Audit Law, the audited financial statements of the Districts for the report year, including a statement of financial condition (i.e., balance sheet) as of December 31 of the report year and the statement of operations (i.e., revenues and expenditures) for the report year; 3. Unless disclosed within a separate schedule to the financial statements, a summary of the capital expenditures incurred by the Districts in the development of Public Improvements in the report year; 4. Unless disclosed within a separate schedule to the financial statements, a summary of the financial obligations of the Districts at the end of the report year, including the amount of outstanding indebtedness, the amount and terms of any new Districts indebtedness or long-term obligations issued in the report year, the amount of payment or retirement of existing indebtedness of the Districts in the report year, the total assessed valuation of all Taxable Property within the Districts as of January 1 of the report year and the current mill levy of the Districts pledged to debt retirement in the report year; and 5. Any other information deemed relevant by the City Council or deemed reasonably necessary by the City Manager. In the event the annual report is not timely received by the City Clerk or is not fully responsive, notice of such default shall be given to the Board at its last known address. The failure of the District to file the annual report within forty-five (45) days of the mailing of such default notice by the City Clerk may constitute a material modification of the Service Plan, at the discretion of the City Manager. IX. PROPOSED INTERGOVERNMENTAL AGREEMENTS AND EXTRATERRITORIAL SERVICE AGREEMENTS A. Intergovernmental Agreements in General. The arrangements for financing, acquiring, designing, planning, constructing, completing, operating and maintaining the Public Improvements will be set forth in the Establishment Agreement between the Management District and the Financing Districts and/or the Authority, as such agreements may be amended from time to time, which may be entered into, by and between the Management District and/or one or more of the Districts, and/or the Authority, as development progresses within the Project. B. Community Authority Board Establishment Agreement. {00471143.DOCX v:19 } 17 1. Board Governance. The Establishment Agreement will provide initially for a seven (7) member board to be comprised of three (3) members appointed by the Management District and one (1) member appointed by each Financing District, unless amended pursuant to Section III.B, which amendment shall not be considered a material modification to this Service Plan and shall not require the approval described in Section XI. The Establishment Agreement will provide, however, that in all events, at such time as the Project reaches Build Out, the majority of the members of the Authority will be residents and property owners within the Project not affiliated with the Developer. The foregoing notwithstanding, in the event any of the District(s) does not appoint the required number of member(s) to the Authority, the total number of members on the Authority shall be reduced and the number of Authority members that constitute a quorum shall be reduced such that the Authority may continue to function despite such vacancy or vacancies. 2. Service Plan Amendments. The Establishment Agreement will provide that any District may seek an amendment to its Service Plan in accordance with State and City procedures; provided, however, the Authority must give prior written consent to any Service Plan amendment that would alter such District’s ability to perform its obligations under the Establishment Agreement. 3. Process/Meeting Requirements. In addition to conformance with all meeting requirements that would apply to a Title 32 metropolitan district, the Establishment Agreement will establish the following process/meeting requirements for the Authority and the Districts: (a) Prior to any Bond issuance, the Authority and/or the issuing District shall discuss the proposed Debt issuance at a minimum of two (2) public meetings, noticed in accordance with State law, to provide additional opportunity for resident and property owner input prior to the adoption of a resolution to issue such Debt. (b) Prior to the issuance of a certificate of occupancy for a residence in the Service Area, the Authority will establish a website, or comparable then current technology, for itself and the Districts which website will be available to all residents and property owners within the Districts to provide an up-to-date schedule of all meetings of the Districts, the Districts’ current budget and mill levy and fee imposition and such other information as may be reasonably determined by the Authority from time-to-time, including, but not limited to, information regarding the park and recreational facilities and programming. (c) Prior to the adoption of any budget or budget amendment, the Authority shall have a minimum of two (2) public meetings, noticed in accordance with State law, to consider such budget to provide an expanded opportunity for resident and property owner participation in such budget process. (d) The Authority agrees that the public records it maintains shall be the public record for all the Districts and the Authority shall adopt rules and regulations regarding access to these public records by any of the Districts and the public upon request. {00471143.DOCX v:19 } 18 All intergovernmental agreements must be for the purposes, facilities, services or agreements lawfully authorized to be provided by the Districts, including but not limited to the Establishment Agreement, pursuant to the State Constitution, Article XIV, Section 18(2)(a) and Sections 29-1-201, et seq., C.R.S. To the extent practicable, the Districts may enter into additional intergovernmental and agreements with private parties to better ensure long-term provisions of the Public Improvements or for other lawful purposes of the District as necessary to carry out the Approved Development Plan. X. DISCLOSURE TO PURCHASERS The Districts and/or the Authority will use reasonable efforts to ensure that the residential builders of the property located within the Districts provide written notice to all purchasers of property in the Districts regarding the Maximum Debt Mill Levy, as well as a general description of the Districts’ authority to impose and collect rates, fees, Development Fees, tolls and charges. The form of notice shall be filed with and approved by the City Manager prior to the initial issuance of the Debt of the District imposing the mill levy which is the subject of the Maximum Debt Mill Levy. XI. MATERIAL MODIFICATIONS Material modifications to this Service Plan may be made only in accordance with Section 32-1-207, C.R.S. Departures from the Service Plan that constitute a material modification include without limitation: 1. Actions or failures to act that create greater financial risk or burden than that contemplated in this Service Plan; 2. Performance of a service or function or acquisition of a major facility that is not closely related to a service, function or facility authorized in the Service Plan; and 3. Any other action or modification that is identified in this Service Plan as a material modification. Actions that are not to be considered material modification include, without limitation, changes in quantities of facilities or equipment, immaterial cost difference, and actions expressly authorized in the Service Plan. Further, any amendment to the Establishment Agreement shall not be considered a material modification to this Service Plan if: (i) approved by the Board of Directors for the Authority at such time as residents control the majority of such Board of Directors; and (ii) if the City Manager has provided prior written approval of the proposed amendment. XII. SANCTIONS Should any of the Districts or the Authority undertake any act prohibited under this Service Plan or fail to act as required by this Service Plan, or such act or failure to act constitutes {00471143.DOCX v:19 } 19 a material modification to the Service Plan as set forth in Section 32-1-207, C.R.S., the City may impose one (1) or more of the following sanctions, as it deems appropriate: 1. Exercise any applicable remedy under the Special District Act; 2. Withhold the issuance of any permit, authorization, acceptance or other administrative approval, or withhold any cooperation, necessary for the Districts’ development or construction or operation of improvements or provisions of service; 3. Exercise any legal remedy under the terms of any intergovernmental agreement which the District is in default; or 4. Exercise any other legal remedy, including seeking injunctive relief against the District, to ensure compliance with the provisions of the Service Plan or applicable law. XIII. CONCLUSION It is submitted that this Service Plan for the Districts, as required by Section 32-1-203(2), C.R.S., and the City Policy, establishes that: 1. There is sufficient existing and projected need for organized service in the area to be serviced by the Districts; 2. The existing service in the area to be served by the Districts is inadequate for present and projected needs; 3. The Districts are capable of providing economical and sufficient service to the area within its proposed boundaries; and 4. The area to be included in the Districts has, or will have, the financial ability to discharge the proposed indebtedness on a reasonable basis. 5. Adequate service is not, and will not be, available to the area through the City or county or other existing municipal or quasi-municipal corporations, including existing special districts, within a reasonable time and on a comparable basis. 6. The facility and service standards of the Districts are compatible with the facility and service standards of the City within which the special district is to be located and each municipality which is an interested party under Section 32-1-204(1), C.R.S. 7. The proposal is in substantial compliance with a comprehensive plan adopted pursuant to the City Code. 8. The proposal is in compliance with any duly adopted City, regional or state long-range water quality management plan for the area. 9. The creation of the Districts is in the best interests of the area proposed to be served. {00471143.DOCX v:19 } A-1-1 EXHIBIT A-1 Initial District Boundary Legal Description WATERS’ EDGE METROPOLITAN DISTRICT NO. 1 A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 as bearing North 00°28’06” East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone, North American Datum 1983/2011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00°28’06” East along said West line a distance of 1705.41 feet to the extension of centerline of Morningstar Way; THENCE South 89°31’52” East along said extension a distance of 30.00 feet to the East Right-of- Way line of Turnberry Road; THENCE continuing along said extension South 89°31’52” East a distance of 24.00 feet to the POINT OF BEGINNING; THENCE North 00°28’06” East a distance of 50.00 feet; THENCE South 89°31’52” East a distance of 50.00 feet; THENCE South 00°28’06” West a distance of 50.00 feet; THENCE North 89°31’52” West a distance of 50.00 feet to the POINT OF BEGINNING.; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (±). SURVEYOR’S STATEMENT I, Steven Parks, a Colorado Licensed Professional Land Surveyor do hereby state that this Parcel Description was prepared under my personal supervision and checking, and that it is true and correct to the best of my knowledge and belief. ___________________________________________________________ Steven Parks - on behalf of King Surveyors Colorado Licensed Professional Land Surveyor #38348 KING SURVEYORS 650 East Garden Drive Windsor, Colorado 80550 (970) 686-5011 O:\2015374-B\PROP_DESC\2015374B-D2-OVERALL BD.docPage 1 of 2 WATERS’ EDGE METROPOLITAN DISTRICT NO. 2 A parcel of land, located in the South Half (S1/2) of Section Thirty (30), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: Lots 1 through 345 and Tracts AA, BB, A, B, C, D, E, F, G, H, I, J, K, K-1, K-2, L, L-1, L-2, M, M-1, M-2, N, O, P, Q, R, S, T, U, V, W, X, Y and Z of Waters Edge as recorded July 19, 2010 as Reception No. 20100041008 of the records of the Larimer County Clerk and Recorder, located in the South Half (S1/2) of Section Thirty (30), Township Eight North (T.8N.), Range Sixty-eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado. Said described parcel of land contains 88.126 acres, more or less. SURVEYOR’S STATEMENT I, Steven Parks, a Colorado Licensed Professional Land Surveyor do hereby state that this Parcel Description was prepared under my personal supervision and checking, and that it is true and correct to the best of my knowledge and belief. ___________________________________________________________ Steven Parks - on behalf of King Surveyors Colorado Licensed Professional Land Surveyor #38348 KING SURVEYORS 650 East Garden Drive Windsor, Colorado 80550 (970) 686-5011 O:\2015374-B\PROP_DESC\2015374B-D3-PARCEL.doc Page 1 of 2 WATERS’ EDGE METROPOLITAN DISTRICT NO. 3 A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 as bearing North 00°28’06” East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone, North American Datum 1983/2011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00°28’06” East along said West line a distance of 1705.41 feet to the extension of centerline of Morningstar Way; THENCE South 89°31’52” East along said extension a distance of 30.00 feet to the East Right-of- Way line of Turnberry Road; THENCE continuing along said extension South 89°31’52” East a distance of 24.00 feet to the POINT OF BEGINNING; THENCE South 89°31’52” East a distance of 50.00 feet; THENCE South 00°28’06” West a distance of 50.00 feet; THENCE North 89°31’52” West a distance of 50.00 feet; THENCE North 00°28’06” East a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (±). SURVEYOR’S STATEMENT I, Steven Parks, a Colorado Licensed Professional Land Surveyor do hereby state that this Parcel Description was prepared under my personal supervision and checking, and that it is true and correct to the best of my knowledge and belief. ___________________________________________________________ Steven Parks - on behalf of King Surveyors Colorado Licensed Professional Land Surveyor #38348 KING SURVEYORS 650 East Garden Drive Windsor, Colorado 80550 (970) 686-5011 O:\2015374-B\PROP_DESC\2015374B-D4-PARCEL.doc Page 1 of 2 WATERS’ EDGE METROPOLITAN DISTRICT NO. 4 A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 as bearing North 00°28’06” East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone, North American Datum 1983/2011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00°28’06” East along said West line a distance of 1705.41 feet to the extension of centerline of Morningstar Way; THENCE South 89°31’52” East along said extension a distance of 30.00 feet to the East Right-of- Way line of Turnberry Road; THENCE continuing along said extension South 89°31’52” East a distance of 74.00 feet to the POINT OF BEGINNING; THENCE North 00°28’06” East a distance of 50.00 feet; THENCE South 89°31’52” East a distance of 50.00 feet; THENCE South 00°28’06” West a distance of 50.00 feet; THENCE North 89°31’52” West a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (±). SURVEYOR’S STATEMENT I, Steven Parks, a Colorado Licensed Professional Land Surveyor do hereby state that this Parcel Description was prepared under my personal supervision and checking, and that it is true and correct to the best of my knowledge and belief. ___________________________________________________________ Steven Parks - on behalf of King Surveyors Colorado Licensed Professional Land Surveyor #38348 KING SURVEYORS 650 East Garden Drive Windsor, Colorado 80550 (970) 686-5011 O:\2015374-B\PROP_DESC\2015374B-D5-PARCEL.doc Page 1 of 2 WATERS’ EDGE METROPOLITAN DISTRICT NO. 5 A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 as bearing North 00°28’06” East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone, North American Datum 1983/2011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00°28’06” East along said West line a distance of 1705.41 feet to the extension of centerline of Morningstar Way; THENCE South 89°31’52” East along said extension a distance of 30.00 feet to the East Right-of- Way line of Turnberry Road; THENCE continuing along said extension South 89°31’52” East a distance of 74.00 feet to the POINT OF BEGINNING; THENCE South 89°31’52” East a distance of 50.00 feet; THENCE South 00°28’06” West a distance of 50.00 feet; THENCE North 89°31’52” West a distance of 50.00 feet; THENCE North 00°28’06” East a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (±). SURVEYOR’S STATEMENT I, Steven Parks, a Colorado Licensed Professional Land Surveyor do hereby state that this Parcel Description was prepared under my personal supervision and checking, and that it is true and correct to the best of my knowledge and belief. ___________________________________________________________ Steven Parks - on behalf of King Surveyors Colorado Licensed Professional Land Surveyor #38348 KING SURVEYORS 650 East Garden Drive Windsor, Colorado 80550 (970) 686-5011 {00471143.DOCX v:19 } A-2-1 EXHIBIT A-2 Inclusion Area Boundary Legal Description {00471143.DOCX v:19 } B-1 EXHIBIT B Vicinity Map {00471143.DOCX v:19 } C-1-1 EXHIBIT C-1 Initial District Boundary Map SUBJECT PARCEL 2500 SQ.FT. 0.057 ACRES 650 E. Garden Drive | Windsor, Colorado 80550 phone: (970) 686-5011 | fax: (970) 686-5821 KING SURVEYORS email: contact@KingSurveyors.com P R O F E S S I O N A L L A N D S U R V E Y O R  650 E. Garden Drive | Windsor, Colorado 80550 phone: (970) 686-5011 | fax: (970) 686-5821 KING SURVEYORS email: contact@KingSurveyors.com SUBJECT PARCEL 2500 SQ.FT. 0.057 ACRES 650 E. Garden Drive | Windsor, Colorado 80550 phone: (970) 686-5011 | fax: (970) 686-5821 KING SURVEYORS email: contact@KingSurveyors.com P R O F E S S I O N A L L A N D S U R V E Y O R  SUBJECT PARCEL 2500 SQ.FT. 0.057 ACRES 650 E. Garden Drive | Windsor, Colorado 80550 phone: (970) 686-5011 | fax: (970) 686-5821 KING SURVEYORS email: contact@KingSurveyors.com P R O F E S S I O N A L L A N D S U R V E Y O R  SUBJECT PARCEL 2500 SQ.FT. 0.057 ACRES 650 E. Garden Drive | Windsor, Colorado 80550 phone: (970) 686-5011 | fax: (970) 686-5821 KING SURVEYORS email: contact@KingSurveyors.com P R O F E S S I O N A L L A N D S U R V E Y O R  {00471143.DOCX v:19 } C-2-1 EXHIBIT C-2 Inclusion Area Boundary Map {00471143.DOCX v:19 } D-1 EXHIBIT D Potential Annexation Area {00471143.DOCX v:19 } E-1 EXHIBIT E Infrastructure Preliminary Development Plan EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 1 Public Infrastructure and Estimated Costs Descriptions Units Unit Type Unit Cost Total Cost Estimates Non-potable Water System Irrigation System Non-potable pump station 1 $400,000 $400,000 Irrigation Distribution System 4500 lf $50 $225,000 Open Space Irrigation System 1,089,166 sf $1.00 $1,089,166 Total Irrigation System $1,714,166 Parks and Recreation Community Center (pool, bathhouse, 1 $3,500,000 $3,500,000 artisan workshop, inventor's center) Sustainability Center (composting, solar 1 $ 1,500,000 $1,500,000 farm, charging for electric mowers) Plantings Turfgrass Sod 185,600 sf $0.50 $92,800 Dryland Grass Seeding 769,120 sf $0.06 $46,147 Dryland Grass Seeding (buffer) 150,700 sf $0.06 $9,042 Steel Edging 10,900 lf $2.80 $30,520 Weed Barrier Fabric 203,600 sf $0.20 $40,720 Rock Mulch 203,600 sf $1.40 $285,040 Crusher Fines Paths 7,100 sf $2.25 $15,975 Plant Materials Shade Trees 540 $375 $202,500 Ornamental Tress 691 $250 $172,750 Evergreen Trees 319 $310 $98,890 Junipers 148 $200 $29,600 Fruit Trees 232 $75 $17,400 Shrubs Deciduous shrubs 3,750 $40 $150,000 Evergreen shrubs 609 $50 $30,450 Ornamental grass (5 gal) 2,433 $22 $53,526 Ornamental grass (1 gal) 2,160 $15 $32,400 Boulders 35 tons $175 $6,125 Total Plantings $1,313,885 Fencing Rail Fence 20,580 lf $20 $411,600 Courtyard Gates 50 $600 $30,000 Total Fencing $441,600 EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 1 Public Infrastructure and Estimated Costs Site Furnishings Benches 10 $1,000 $10,000 Open Space Arbor 12 $2,500 $30,000 Patio with Fire Pit 2 $4,500 $9,000 Patio w/fountain 2 $5,000 $10,000 Median Arbor 2 $2,500 $5,000 Arbor Structure and Seat Wall 4 $6,000 $24,000 Total Site Furnishings $88,000 Top Soil, Fine Grading & Prep Soil prep for seed and sod areas 389,200 sf $0.16 $62,272 Soil prep for dryland seed 688,510 sf $0.13 $89,506 Total Soil Prep $151,778 Masonry Neighbor Entry Columns 12 $3,500 $42,000 Primary Entry Monument 1 $24,000 $24,000 Sculpture 1 $60,000 $60,000 Total Masonry $126,000 Retaining Walls Open Space walls Retaining Walls 11038 sf $40 $441,520 Retaining Wall Permitting 1 $ 9,600 $9,600 Retaining wall Engineering 1 $ 6,150 $6,150 Hand Rail Sleeves 12 each $150 $1,800 Hand Rail 118 lf $50 $5,900 Total Retaining Walls $464,970 Total Cost Estimates $9,300,400 Less 1/2 of Plantings, and Top Soil, $732,832 Fine Grading & Prep. Revised Total Cost $8,567,568 Plus allowance @18% for design, 18% $1,542,162 engineering, etc. Plus Construction Management 3.40% $291,297 Contingency 20% $2,080,205 Grand Total $12,481,233 EXHIBIT E CAPITAL IMPROVEMENT PLAN Description of Phase 2 Public Infrastructure and Estimated Costs Descriptions Units Unit Type Unit Cost Total Cost Estimates Non-potable Water System Total Irrigation System $1,997,000 Parks and Recreation Health, Wellness and Senior Center (pool, 1 $7,000,000 $7,000,000 meeting rooms, community kitchen) Rehabilitate Windsor No 8 Ditch 1 $ 2,000,000 $2,000,000 Total Plantings $1,531,000 Total Fencing $514,000 Total Site Furnishings $103,000 Top Soil, Fine Grading & Prep $177,000 Total Masonry $147,000 Total Retaining Walls $542,000 Total Cost Estimates $14,011,000 Less 1/2 of Plantings, and Top Soil, $854,000 Fine Grading & Prep. Revised Total Cost $13,157,000 Plus allowance @18% for design, 18% $2,368,260 engineering, etc. Plus Construction Management 3.40% $447,338 Contingency 20% $3,194,520 Grand Total $19,167,118 * Phase 2 is 1.165 times larger than Phase 1 so Phase 2 cost estimates are calculated at 1.165 of Phase 1 {00471143.DOCX v:19 } F-1 EXHIBIT F Financial Plan WATERS' EDGE METROPOLITAN DISTRICTS 1 Development Projection at 50.000 (target) Mills for Debt Service (Service Plan) 2050 Series 2020, Series 2023 & Series 2026A, G.O. Bonds, Non-Rated, 120x, 30-yr. Maturities; plus Series 2026B Cash-Flow Subs. 2049 0 < < < < < < < < Residential > > > > > > > > < Platted/Developed Lots > < < < < < < < < < < Commercial > > > > > > > > > > Mkt Value As'ed Value* As'ed Value Mkt Value As'ed Value District District District Biennial @ 7.20% @ 29.00% Biennial @ 29.00% Total D/S Mill Levy D/S Mill Levy S.O. Taxes Total Total Total Reasses'mt Cumulative of Market Cumulative of Market Total Comm'l Reasses'mt Cumulative of Market Assessed [50.000 Target] Collections Collected Facility Fees Available YEAR Res'l Units @ 2.0% Market Value (2-yr lag) Market Value (2-yr lag) Sq. Ft. @ 2.0% Market Value (2-yr lag) Value [50.000 Cap] @ 98% @ 6% Collections Revenue 2016 0 0 0 0 0 $0 0 2017 0 0 2,271,940 0 0 00 2018 40 0 23,173,788 0 6,683,140 0 0 0 0 0 $0 50.000 0 0 100,000 100,000 2019 108 92,705,177 0 8,024,640 658,863 0 0 0 658,863 50.000 32,284 1,937 287,500 321,721 2020 149 1,854,104 179,717,402 1,668,513 4,860,020 1,938,111 0 0 0 0 3,606,623 50.000 176,725 10,603 484,500 671,828 2021 101 232,323,821 6,674,773 4,903,535 2,327,146 0 0 0 9,001,918 50.000 441,094 26,466 350,500 818,060 2022 96 4,646,476 291,109,286 12,939,653 4,903,535 1,409,406 0 0 0 0 14,349,059 50.000 703,104 42,186 301,250 1,046,540 2023 96 346,331,055 16,727,315 4,903,535 1,422,025 0 0 0 18,149,340 50.000 889,318 53,359 301,250 1,243,927 2024 96 6,926,621 409,583,879 20,959,869 4,841,235 1,422,025 0 0 0 0 22,381,894 50.000 1,096,713 65,803 301,250 1,463,766 2025 95 466,306,664 24,935,836 3,560,870 1,422,025 0 0 0 26,357,861 50.000 1,291,535 77,492 300,500 1,669,527 2026 67 9,326,133 518,188,490 29,490,039 0 1,403,958 0 0 0 0 30,893,997 50.000 1,513,806 90,828 209,500 1,814,134 2027 0 518,188,490 33,574,080 0 1,032,652 0 0 0 34,606,732 50.000 1,695,730 101,744 0 1,797,474 2028 0 10,363,770 528,552,259 37,309,571 0 0 0 0 0 0 37,309,571 50.000 1,828,169 109,690 0 1,937,859 2029 0 528,552,259 37,309,571 0 0 0 0 0 37,309,571 50.000 1,828,169 109,690 0 1,937,859 2030 0 10,571,045 539,123,305 38,055,763 0 0 0 0 0 0 38,055,763 50.000 1,864,732 111,884 0 1,976,616 2031 0 539,123,305 38,055,763 0 0 0 0 0 38,055,763 50.000 1,864,732 111,884 0 1,976,616 2032 0 10,782,466 549,905,771 38,816,878 0 0 0 0 0 0 38,816,878 50.000 1,902,027 114,122 0 2,016,149 2033 0 549,905,771 38,816,878 0 0 0 0 0 38,816,878 50.000 1,902,027 114,122 0 2,016,149 2034 0 10,998,115 560,903,886 39,593,215 0 0 0 0 0 0 39,593,215 50.000 1,940,068 116,404 0 2,056,472 2035 0 560,903,886 39,593,215 0 0 0 0 0 39,593,215 50.000 1,940,068 116,404 0 2,056,472 2036 0 11,218,078 572,121,964 40,385,080 0 0 0 0 0 0 40,385,080 50.000 1,978,869 118,732 0 2,097,601 2037 572,121,964 40,385,080 0 0 0 40,385,080 50.000 1,978,869 118,732 2,097,601 2038 11,442,439 583,564,403 41,192,781 0 0 0 0 41,192,781 50.000 2,018,446 121,107 2,139,553 2039 583,564,403 41,192,781 0 0 0 41,192,781 50.000 2,018,446 121,107 2,139,553 2040 11,671,288 595,235,691 42,016,637 0 0 0 0 42,016,637 50.000 2,058,815 123,529 2,182,344 2041 595,235,691 42,016,637 0 0 0 42,016,637 50.000 2,058,815 123,529 2,182,344 2042 11,904,714 607,140,405 42,856,970 0 0 0 0 42,856,970 50.000 2,099,992 125,999 2,225,991 2043 607,140,405 42,856,970 0 0 0 42,856,970 50.000 2,099,992 125,999 2,225,991 2044 12,142,808 619,283,213 43,714,109 0 0 0 0 43,714,109 50.000 2,141,991 128,519 2,270,511 2045 619,283,213 43,714,109 0 0 0 43,714,109 50.000 2,141,991 128,519 2,270,511 2046 12,385,664 631,668,877 44,588,391 0 0 0 0 44,588,391 50.000 2,184,831 131,090 2,315,921 2047 631,668,877 44,588,391 0 0 0 44,588,391 50.000 2,184,831 131,090 2,315,921 2048 12,633,378 644,302,255 45,480,159 0 0 0 0 45,480,159 50.000 2,228,528 133,712 2,362,239 2049 644,302,255 45,480,159 0 0 0 45,480,159 50.000 2,228,528 133,712 2,362,239 2050 12,886,045 657,188,300 46,389,762 0 0 0 0 46,389,762 50.000 2,273,098 136,386 2,409,484 2051 657,188,300 46,389,762 0 0 0 46,389,762 50.000 2,273,098 136,386 2,409,484 2052 13,143,766 670,332,066 47,317,558 0 0 0 0 47,317,558 50.000 2,318,560 139,114 2,457,674 2053 670,332,066 47,317,558 0 0 47,317,558 50.000 2,318,560 139,114 2,457,674 2054 13,406,641 683,738,707 48,263,909 0 0 0 48,263,909 50.000 2,364,932 141,896 2,506,827 2055 683,738,707 48,263,909 0 0 48,263,909 50.000 2,364,932 141,896 2,506,827 2056 13,674,774 697,413,481 49,229,187 0 0 0 49,229,187 50.000 2,412,230 144,734 2,556,964 ______ __________ __________ __________ __________ __________ __________ __________ 848 201,978,326 0 0 68,658,655 4,119,519 2,636,250 75,414,424 [*] RAR @ 7.96% thru 2017 8/15/2017 D WEMD Fin Plan 17 NR LB Fin Plan+CFS SP3 Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 1 1 2050 2049 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection at 50.000 (target) Mills for Debt Service (Service Plan) Series 2020, Series 2023 & Series 2026A, G.O. Bonds, Non-Rated, 120x, 30-yr. Maturities; plus Series 2026B Cash-Flow Subs. Total Snr. Par: 28,495,000 Total Project: 25,475,600 Series 2020 Ser. 2023 Ser. 2026A $9,480,000 Par $9,385,000 Par $9,630,000 Par Surplus Senior Senior Cov. of Net DS: Cov. of Net DS: [Net $8.778 MM] [Net $8.335 MM] [Net $8.363 MM] Total Annual Release @ Cumulative Debt/ Debt/ @ 50.000 Target @ 50.000 Cap Net Available Net Debt Net Debt Net Debt Net Debt Surplus 50% D/A Surplus Assessed Act'l Value & 0.0 U.R.A. Mills & 0.0 U.R.A. Mills for Debt Svc Service Service Service Service to $2,849,500 $2,849,500 Target Ratio Ratio & Sales PIF Revs & Sales PIF Revs 0 n/a 0 n/a 0 n/a n/a 0.0% 0.0% 100,000 n/a 0 0% 0% 0.0% 0.0% 321,721 n/a 0 0% 0% 0.0% 0.0% 1 2050 2049 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection at 50.000 (target) Mills for Debt Service (Service Plan) Series 2020, Series 2023 & Series 2026A, G.O. Bonds, Non-Rated, 120x, 30-yr. Maturities; plus Series 2026B Cash-Flow Subs. Cash-Flow Subs. > > > Surplus Total Sub Less Payments Accrued Available for Application of Date Available for Bond Interest Toward Interest Less Payments Balance of Sub Bonds Less Payments Balance of Total Surplus Surplus Cum. Surplus Sub Prior Year Bonds Sub on Balance Sub Bond + Int. on Bal. @ Toward Accrued Accrued Principal Toward Bond Sub Sub. Debt Cash Flow Release Debt Service Surplus Issued Debt Service 7.00% Interest 7.00% Interest Interest Issued Principal Bond Principal Pmts. n/a n/a n/a n/a n/a 714,534 12/1/26 714,534 $14,629 $14,629 $0 $0 $0 $5,374,000 699,000 4,675,000 713,629 905 905 1 2050 2049 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 2050 2051 2052 2053 2054 2055 2056 WATERS' EDGE METROPOLITAN DISTRICTS Operations Revenue and Expense Projection Total Total S.O. Tax Total Assessed Oper'ns Collections Collections Available Total Value Mill Levy @ 98% @ 98% For O&M Mills 0 20.000 0 0 0 70.000 658,863 20.000 12,914 12,655 25,569 70.000 3,606,623 20.000 70,690 69,276 139,966 70.000 9,001,918 20.000 176,438 172,909 349,346 70.000 14,349,059 20.000 281,242 275,617 556,858 70.000 18,149,340 20.000 355,727 348,613 704,340 70.000 22,381,894 20.000 438,685 429,911 868,597 70.000 26,357,861 20.000 516,614 506,282 1,022,896 70.000 30,893,997 20.000 605,522 593,412 1,198,934 70.000 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection -- Buildout Plan (updated 8/11/17) 2050 100% 0 Residential Development Estate Custom Water Front Courtyard Ranch Incr/(Decr) in Incr/(Decr) in Incr/(Decr) in Finished Lot # Units Price Finished Lot # Units Price Finished Lot # Units Price # Lots Value @ Completed Inflated @ Market # Lots Value @ Completed Inflated @ Market # Lots Value @ Completed Inflated @ Market YEAR Devel'd 10% 36 target 2% Value Devel'd 10% 11 target 2% Value Devel'd 10% 116 target 2% Value 2016 0 0 $1,125,000 0 0 0 $1,500,000 0 0 0 $461,500 0 2017 0 0 1,125,000 0 0 0 1,500,000 0 12 553,800 461,500 0 2018 5 562,500 1,147,500 0 5 750,000 1,530,000 0 24 553,800 12 470,730 5,648,760 2019 6 112,500 5 1,170,450 5,852,250 6 150,000 5 1,560,600 7,803,000 14 (461,500) 24 480,145 11,523,470 2020 6 0 6 1,193,859 7,163,154 0 (900,000) 6 1,591,812 9,550,872 12 (92,300) 14 489,747 6,856,465 2021 4 (225,000) 6 1,217,736 7,306,417 0 0 0 1,623,648 0 14 92,300 12 499,542 5,994,509 2022 4 0 4 1,242,091 4,968,364 0 0 0 1,656,121 0 14 0 14 509,533 7,133,466 2023 4 0 4 1,266,933 5,067,731 0 0 0 1,689,244 0 14 0 14 519,724 7,276,135 2024 4 0 4 1,292,271 5,169,086 0 0 0 1,723,029 0 12 (92,300) 14 530,118 7,421,658 2025 3 (112,500) 4 1,318,117 5,272,467 0 0 0 1,757,489 0 0 (553,800) 12 540,721 6,488,650 2026 0 (337,500) 3 1,344,479 4,033,437 0 0 0 1,792,639 0 0 0 0 551,535 0 2027 0 0 0 1,371,369 0 0 0 0 1,828,492 0 0 0 0 562,566 0 2028 0 0 0 1,398,796 0 0 0 0 1,865,061 0 0 0 0 573,817 0 2029 0 0 0 1,426,772 0 0 0 0 1,902,363 0 0 0 0 585,294 0 2030 0 0 0 1,455,307 0 0 0 0 1,940,410 0 0 0 0 596,999 0 2031 0 0 0 1,484,414 0 0 0 0 1,979,218 0 0 0 0 608,939 0 2032 0 0 0 1,514,102 0 0 0 0 2,018,803 0 0 0 0 621,118 0 2033 0 0 0 1,544,384 0 0 0 0 2,059,179 0 0 0 0 633,541 0 2034 0 0 0 1,575,272 0 0 0 0 2,100,362 0 0 0 0 646,211 0 2035 0 0 0 1,606,777 0 0 0 0 2,142,369 0 0 0 0 659,136 0 2036 0 0 1,638,913 0 0 0 2,185,217 0 0 0 672,318 0 ______ _________ ______ _________ ______ _________ ______ _________ _____ _________ ______ _________ 36 (0) 36 44,832,906 11 (0) 11 17,353,872 116 0 116 58,343,114 8/15/2017 D WEMD Fin Plan 17 Abs Prepared by D.A. Davidson & Co. 5 2050 100% 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection -- Buildout Plan (updated 8/11/17) Standard Ranch Standard Ranch - 3 Car Large Active Adult Patio Incr/(Decr) in Incr/(Decr) in Incr/(Decr) in Finished Lot # Units Price Finished Lot # Units Price Finished Lot # Units Price # Lots Value @ Completed Inflated @ Market # Lots Value @ Completed Inflated @ Market # Lots Value @ Completed Inflated @ Market Devel'd 10% 210 target 2% Value Devel'd 10% 98 target 2% Value Devel'd 10% 82 target 2% Value 0 0 $538,450 0 0 0 $605,000 0 0 0 $735,000 0 12 646,140 538,450 0 8 484,000 605,000 0 8 588,000 735,000 0 32 1,076,900 12 549,219 6,590,628 16 484,000 8 617,100 4,936,800 16 588,000 8 749,700 5,997,600 32 0 32 560,203 17,926,508 16 0 16 629,442 10,071,072 11 (367,500) 16 764,694 12,235,104 16 (861,520) 32 571,407 18,285,038 2 (847,000) 16 642,031 10,272,493 9 (147,000) 11 779,988 8,579,867 23 376,915 16 582,836 9,325,370 11 544,500 2 654,871 1,309,743 9 0 9 795,588 7,160,289 23 0 23 594,492 13,673,323 11 0 11 667,969 7,347,658 9 0 9 811,499 7,303,495 23 0 23 606,382 13,946,790 11 0 11 681,328 7,494,611 9 0 9 827,729 7,449,564 23 0 23 618,510 14,225,725 11 0 11 694,955 7,644,503 9 0 9 844,284 7,598,556 26 161,535 23 630,880 14,510,240 12 60,500 11 708,854 7,797,393 2 (514,500) 9 861,170 7,750,527 0 (1,399,970) 26 643,498 16,730,937 0 (726,000) 12 723,031 8,676,372 0 (147,000) 2 878,393 1,756,786 0 0 0 656,368 0 0 0 0 737,492 0 0 0 0 895,961 0 0 0 0 669,495 0 0 0 0 752,241 0 0 0 0 913,880 0 0 0 0 682,885 0 0 0 0 767,286 0 0 0 0 932,158 0 0 0 0 696,542 0 0 0 0 782,632 0 0 0 0 950,801 0 0 0 0 710,473 0 0 0 0 798,285 0 0 0 0 969,817 0 0 0 0 724,683 0 0 0 0 814,250 0 0 0 0 989,213 0 0 0 0 739,176 0 0 0 0 830,535 0 0 0 0 1,008,997 0 0 0 0 753,960 0 0 0 0 847,146 0 0 0 0 1,029,177 0 0 0 0 769,039 0 0 0 0 864,089 0 0 0 0 1,049,761 0 0 0 784,420 0 0 0 881,371 0 0 0 1,070,756 0 _____ _________ ______ _________ ____ _________ ______ _________ _____ ________ ______ _________ 210 0 210 125,214,559 98 (0) 98 65,550,645 82 (0) 82 65,831,787 8/15/2017 D WEMD Fin Plan 17 Abs Prepared by D.A. Davidson & Co. 6 2050 100% 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection -- Buildout Plan (updated 8/11/17) Residential Summary Townhome Condominium Incr/(Decr) in Incr/(Decr) in Finished Lot # Units Price Finished Lot # Units Price Total Total SFD Total SFA # Lots Value @ Completed Inflated @ Market # Lots Value @ Completed Inflated @ Market Residential Total Total Total Facility Fees Facility Fees Devel'd 10% 186 target 2% Value Devel'd 10% 109 target 2% Value Market Value SFD Units SFA Units Res'l Units @ $2,500/unit @ $1,750/unit 0 0 $396,000 0 0 0 $300,000 0 $0 0 0 0 0 0 0 0 396,000 0 0 0 300,000 0 0 0 0 0 0 0 10 396,000 403,920 0 0 0 306,000 0 23,173,788 40 0 40 100,000 0 40 1,188,000 10 411,998 4,119,984 24 720,000 312,120 0 69,531,389 98 10 108 270,000 17,500 32 (316,800) 40 420,238 16,809,535 24 0 24 318,362 7,640,698 85,158,122 85 64 149 372,500 112,000 20 (475,200) 32 428,643 13,716,580 15 (270,000) 24 324,730 7,793,512 52,606,419 45 56 101 252,500 98,000 20 0 20 437,216 8,744,320 15 0 15 331,224 4,968,364 54,138,989 61 35 96 240,000 61,250 20 0 20 445,960 8,919,206 15 0 15 337,849 5,067,731 55,221,768 61 35 96 240,000 61,250 20 0 20 454,880 9,097,590 16 30,000 15 344,606 5,169,086 56,326,204 61 35 96 240,000 61,250 24 158,400 20 463,977 9,279,542 0 (480,000) 16 351,498 5,623,965 56,722,784 59 36 95 237,500 63,000 0 (950,400) 24 473,257 11,358,160 0 0 0 358,528 0 42,555,693 43 24 67 167,500 42,000 0 0 0 482,722 0 0 0 0 365,698 0 0 0 0 0 0 0 0 0 0 492,376 0 0 0 0 373,012 0 0 0 0 0 0 0 0 0 0 502,224 0 0 0 0 380,473 0 0 0 0 0 0 0 0 0 0 512,268 0 0 0 0 388,082 0 0 0 0 0 0 0 0 0 0 522,514 0 0 0 0 395,844 0 0 0 0 0 0 0 0 0 0 532,964 0 0 0 0 403,761 0 0 0 0 0 0 0 0 0 0 543,623 0 0 0 0 411,836 0 0 0 0 0 0 0 0 0 0 554,496 0 0 0 0 420,072 0 0 0 0 0 0 0 0 0 0 565,586 0 0 0 0 428,474 0 0 0 0 0 0 0 0 0 576,897 0 0 0 437,043 0 0 0 0 0 0 0 ______ _________ ________ _________ ______ _________ ________ _________ ___________ ______ ______ ______ ______ ______ 186 (0) 186 82,044,918 109 0 109 36,263,354 495,435,155 553 295 848 2,120,000 516,250 8/15/2017 D WEMD Fin Plan 17 Abs Prepared by D.A. Davidson & Co. 7 2050 100% 0 YEAR 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 WATERS' EDGE METROPOLITAN DISTRICTS Development Projection -- Buildout Plan (updated 8/11/17) Commercial Development Comm'l Prop. Incr/(Decr) in Finished Lot Square Ft per Sq Ft, Total Total Value of Platted & SF Value @ Completed Inflated @ Market Commercial Commercial Developed Lots Devel'd 10% 0 2% Value Market Value Sq Ft Adjustment1 Adjusted Value 00 $0.00$000 0 0 00 0.00000 0 2,271,940 0 0 0.00 0 0 0 0 4,411,200 0 0 0.00 0 0 0 0 1,341,500 0 0 0.00 0 0 0 0 (3,164,620) 0 0 0.00 0 0 0 0 43,515 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 (62,300) 000 0.00000 0 (1,280,365) 000 0.00000 0 (3,560,870) 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 000 0.00000 0 0 00 0.000 00 0 0 ______ _________ ________ _________ _________ _________ _________ _________ 000 000 00 [1] Adj. to actual/prelim. AV Commercial Summary 8/15/2017 D WEMD Fin Plan 17 Abs Prepared by D.A. Davidson & Co. Aug 11, 2017 2:43 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-20NRLBD3) SOURCES AND USES OF FUNDS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2020 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2020) [ Preliminary -- for discussion only ] Dated Date 12/01/2020 Delivery Date 12/01/2020 Sources: Bond Proceeds: Par Amount 9,480,000.00 9,480,000.00 Uses: Project Fund Deposits: Project Fund 8,778,025.00 Other Fund Deposits: Debt Service Reserve Fund 362,375.00 Cost of Issuance: Underwriter's Discount 189,600.00 Other Cost of Issuance 150,000.00 339,600.00 9,480,000.00 9 Aug 11, 2017 2:43 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-20NRLBD3) BOND SUMMARY STATISTICS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2020 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2020) [ Preliminary -- for discussion only ] Dated Date 12/01/2020 Delivery Date 12/01/2020 First Coupon 06/01/2021 Last Maturity 12/01/2050 Arbitrage Yield 5.000000% True Interest Cost (TIC) 5.000000% Net Interest Cost (NIC) 5.000000% All-In TIC 5.297812% Average Coupon 5.000000% Average Life (years) 20.987 Weighted Average Maturity (years) 20.987 Duration of Issue (years) 12.669 Par Amount 9,480,000.00 Bond Proceeds 9,480,000.00 Total Interest 9,948,000.00 Net Interest 9,948,000.00 Bond Years from Dated Date 198,960,000.00 Bond Years from Delivery Date 198,960,000.00 Total Debt Service 19,428,000.00 Maximum Annual Debt Service 1,097,250.00 Average Annual Debt Service 647,600.00 Underwriter's Fees (per $1000) Average Takedown Other Fee Total Underwriter's Discount Bid Price 100.000000 Average Par Average Average Maturity PV of 1 bp Bond Component Value Price Coupon Life Date change Term Bond due 2050 9,480,000.00 100.000 5.000% 20.987 11/26/2041 14,694.00 9,480,000.00 20.987 14,694.00 All-In Arbitrage TIC TIC Yield Par Value 9,480,000.00 9,480,000.00 9,480,000.00 + Accrued Interest + Premium (Discount) - Underwriter's Discount - Cost of Issuance Expense -339,600.00 - Other Amounts Target Value 9,480,000.00 9,140,400.00 9,480,000.00 Target Date 12/01/2020 12/01/2020 12/01/2020 Yield 5.000000% 5.297812% 5.000000% 10 Aug 11, 2017 2:43 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-20NRLBD3) BOND DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2020 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2020) [ Preliminary -- for discussion only ] Annual Period Debt Debt Ending Principal Coupon Interest Service Service 06/01/2021 237,000 237,000 12/01/2021 237,000 237,000 474,000 06/01/2022 237,000 237,000 12/01/2022 85,000 5.000% 237,000 322,000 559,000 06/01/2023 234,875 234,875 12/01/2023 90,000 5.000% 234,875 324,875 559,750 06/01/2024 232,625 232,625 12/01/2024 105,000 5.000% 232,625 337,625 570,250 06/01/2025 230,000 230,000 12/01/2025 110,000 5.000% 230,000 340,000 570,000 06/01/2026 227,250 227,250 12/01/2026 125,000 5.000% 227,250 352,250 579,500 06/01/2027 224,125 224,125 12/01/2027 135,000 5.000% 224,125 359,125 583,250 06/01/2028 220,750 220,750 12/01/2028 150,000 5.000% 220,750 370,750 591,500 06/01/2029 217,000 217,000 12/01/2029 160,000 5.000% 217,000 377,000 594,000 06/01/2030 213,000 213,000 12/01/2030 180,000 5.000% 213,000 393,000 606,000 06/01/2031 208,500 208,500 12/01/2031 185,000 5.000% 208,500 393,500 602,000 06/01/2032 203,875 203,875 12/01/2032 210,000 5.000% 203,875 413,875 617,750 06/01/2033 198,625 198,625 12/01/2033 220,000 5.000% 198,625 418,625 617,250 06/01/2034 193,125 193,125 12/01/2034 245,000 5.000% 193,125 438,125 631,250 06/01/2035 187,000 187,000 12/01/2035 255,000 5.000% 187,000 442,000 629,000 06/01/2036 180,625 180,625 12/01/2036 280,000 5.000% 180,625 460,625 641,250 06/01/2037 173,625 173,625 12/01/2037 295,000 5.000% 173,625 468,625 642,250 06/01/2038 166,250 166,250 12/01/2038 320,000 5.000% 166,250 486,250 652,500 06/01/2039 158,250 158,250 12/01/2039 340,000 5.000% 158,250 498,250 656,500 06/01/2040 149,750 149,750 12/01/2040 370,000 5.000% 149,750 519,750 669,500 06/01/2041 140,500 140,500 12/01/2041 385,000 5.000% 140,500 525,500 666,000 06/01/2042 130,875 130,875 12/01/2042 420,000 5.000% 130,875 550,875 681,750 06/01/2043 120,375 120,375 12/01/2043 440,000 5.000% 120,375 560,375 680,750 06/01/2044 109,375 109,375 12/01/2044 475,000 5.000% 109,375 584,375 693,750 06/01/2045 97,500 97,500 Aug 11, 2017 2:43 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-20NRLBD3) NET DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2020 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2020) [ Preliminary -- for discussion only ] Period Total Debt Service Capitalized Net Ending Principal Interest Debt Service Reserve Fund Interest Fund Debt Service 12/01/2021 474,000 474,000 362.38 362.38 473,275.24 12/01/2022 85,000 474,000 559,000 724.76 558,275.24 12/01/2023 90,000 469,750 559,750 724.76 559,025.24 12/01/2024 105,000 465,250 570,250 724.76 569,525.24 12/01/2025 110,000 460,000 570,000 724.76 569,275.24 12/01/2026 125,000 454,500 579,500 724.76 578,775.24 12/01/2027 135,000 448,250 583,250 724.76 582,525.24 12/01/2028 150,000 441,500 591,500 724.76 590,775.24 12/01/2029 160,000 434,000 594,000 724.76 593,275.24 12/01/2030 180,000 426,000 606,000 724.76 605,275.24 12/01/2031 185,000 417,000 602,000 724.76 601,275.24 12/01/2032 210,000 407,750 617,750 724.76 617,025.24 12/01/2033 220,000 397,250 617,250 724.76 616,525.24 12/01/2034 245,000 386,250 631,250 724.76 630,525.24 12/01/2035 255,000 374,000 629,000 724.76 628,275.24 12/01/2036 280,000 361,250 641,250 724.76 640,525.24 12/01/2037 295,000 347,250 642,250 724.76 641,525.24 12/01/2038 320,000 332,500 652,500 724.76 651,775.24 12/01/2039 340,000 316,500 656,500 724.76 655,775.24 12/01/2040 370,000 299,500 669,500 724.76 668,775.24 12/01/2041 385,000 281,000 666,000 724.76 665,275.24 12/01/2042 420,000 261,750 681,750 724.76 681,025.24 12/01/2043 440,000 240,750 680,750 724.76 680,025.24 12/01/2044 475,000 218,750 693,750 724.76 693,025.24 12/01/2045 500,000 195,000 695,000 724.76 694,275.24 12/01/2046 540,000 170,000 710,000 724.76 709,275.24 12/01/2047 565,000 143,000 708,000 724.76 707,275.24 12/01/2048 610,000 114,750 724,750 724.76 724,025.24 12/01/2049 640,000 84,250 724,250 724.76 723,525.24 12/01/2050 1,045,000 52,250 1,097,250 363,099.76 734,150.24 9,480,000 9,948,000 19,428,000 383,755.42 362.38 19,043,882.20 12 Aug 11, 2017 2:43 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-20NRLBD3) BOND SOLUTION WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2020 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2020) [ Preliminary -- for discussion only ] Period Proposed Proposed Debt Service Total Adj Revenue Unused Debt Serv Ending Principal Debt Service Adjustments Debt Service Constraints Revenues Coverage 12/01/2021 474,000 -725 473,275 467,560 -5,716 98.79233% 12/01/2022 85,000 559,000 -725 558,275 672,086 113,810 120.38606% 12/01/2023 90,000 559,750 -725 559,025 672,086 113,060 120.22455% 12/01/2024 105,000 570,250 -725 569,525 685,527 116,002 120.36820% 12/01/2025 110,000 570,000 -725 569,275 685,527 116,252 120.42106% 12/01/2026 125,000 579,500 -725 578,775 699,238 120,463 120.81336% 12/01/2027 135,000 583,250 -725 582,525 699,238 116,713 120.03563% 12/01/2028 150,000 591,500 -725 590,775 713,223 122,447 120.72655% 12/01/2029 160,000 594,000 -725 593,275 713,223 119,947 120.21783% 12/01/2030 180,000 606,000 -725 605,275 727,487 122,212 120.19111% 12/01/2031 185,000 602,000 -725 601,275 727,487 126,212 120.99069% 12/01/2032 210,000 617,750 -725 617,025 742,037 125,012 120.26036% 12/01/2033 220,000 617,250 -725 616,525 742,037 125,512 120.35789% 12/01/2034 245,000 631,250 -725 630,525 756,878 126,352 120.03921% 12/01/2035 255,000 629,000 -725 628,275 756,878 128,602 120.46910% 12/01/2036 280,000 641,250 -725 640,525 772,015 131,490 120.52844% 12/01/2037 295,000 642,250 -725 641,525 772,015 130,490 120.34056% 12/01/2038 320,000 652,500 -725 651,775 787,455 135,680 120.81701% 12/01/2039 340,000 656,500 -725 655,775 787,455 131,680 120.08007% 12/01/2040 370,000 669,500 -725 668,775 803,204 134,429 120.10081% 12/01/2041 385,000 666,000 -725 665,275 803,204 137,929 120.73266% 12/01/2042 420,000 681,750 -725 681,025 819,269 138,243 120.29929% 12/01/2043 440,000 680,750 -725 680,025 819,269 139,243 120.47620% 12/01/2044 475,000 693,750 -725 693,025 835,654 142,629 120.58059% 12/01/2045 500,000 695,000 -725 694,275 835,654 141,379 120.36349% 12/01/2046 540,000 710,000 -725 709,275 852,367 143,092 120.17436% 12/01/2047 565,000 708,000 -725 707,275 852,367 145,092 120.51419% 12/01/2048 610,000 724,750 -725 724,025 869,414 145,389 120.08067% 12/01/2049 640,000 724,250 -725 723,525 869,414 145,889 120.16365% 12/01/2050 1,045,000 1,097,250 -363,100 734,150 886,803 152,652 120.79307% 9,480,000 19,428,000 -384,118 19,043,882 22,826,069 3,782,187 13 Aug 11, 2017 2:48 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-23NRLBD3) SOURCES AND USES OF FUNDS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2023 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2023) [ Preliminary -- for discussion only ] Dated Date 12/01/2023 Delivery Date 12/01/2023 Sources: Bond Proceeds: Par Amount 9,385,000.00 9,385,000.00 Uses: Project Fund Deposits: Project Fund 8,334,925.00 Other Fund Deposits: Debt Service Reserve Fund 712,375.00 Cost of Issuance: Underwriter's Discount 187,700.00 Other Cost of Issuance 150,000.00 337,700.00 9,385,000.00 14 Aug 11, 2017 2:48 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-23NRLBD3) BOND SUMMARY STATISTICS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2023 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2023) [ Preliminary -- for discussion only ] Dated Date 12/01/2023 Delivery Date 12/01/2023 First Coupon 06/01/2024 Last Maturity 12/01/2053 Arbitrage Yield 5.000000% True Interest Cost (TIC) 5.000000% Net Interest Cost (NIC) 5.000000% All-In TIC 5.276820% Average Coupon 5.000000% Average Life (years) 23.727 Weighted Average Maturity (years) 23.727 Duration of Issue (years) 13.692 Par Amount 9,385,000.00 Bond Proceeds 9,385,000.00 Total Interest 11,134,000.00 Net Interest 11,134,000.00 Bond Years from Dated Date 222,680,000.00 Bond Years from Delivery Date 222,680,000.00 Total Debt Service 20,519,000.00 Maximum Annual Debt Service 2,136,750.00 Average Annual Debt Service 683,966.67 Underwriter's Fees (per $1000) Average Takedown Other Fee Total Underwriter's Discount Bid Price 100.000000 Average Par Average Average Maturity PV of 1 bp Bond Component Value Price Coupon Life Date change Term Bond due 2053 9,385,000.00 100.000 5.000% 23.727 08/23/2047 14,546.75 9,385,000.00 23.727 14,546.75 All-In Arbitrage TIC TIC Yield Par Value 9,385,000.00 9,385,000.00 9,385,000.00 + Accrued Interest + Premium (Discount) - Underwriter's Discount - Cost of Issuance Expense -337,700.00 - Other Amounts Target Value 9,385,000.00 9,047,300.00 9,385,000.00 Target Date 12/01/2023 12/01/2023 12/01/2023 Yield 5.000000% 5.276820% 5.000000% 15 Aug 11, 2017 2:48 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-23NRLBD3) BOND DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2023 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2023) [ Preliminary -- for discussion only ] Annual Period Debt Debt Ending Principal Coupon Interest Service Service 06/01/2024 234,625 234,625 12/01/2024 234,625 234,625 469,250 06/01/2025 234,625 234,625 12/01/2025 40,000 5.000% 234,625 274,625 509,250 06/01/2026 233,625 233,625 12/01/2026 55,000 5.000% 233,625 288,625 522,250 06/01/2027 232,250 232,250 12/01/2027 55,000 5.000% 232,250 287,250 519,500 06/01/2028 230,875 230,875 12/01/2028 70,000 5.000% 230,875 300,875 531,750 06/01/2029 229,125 229,125 12/01/2029 70,000 5.000% 229,125 299,125 528,250 06/01/2030 227,375 227,375 12/01/2030 85,000 5.000% 227,375 312,375 539,750 06/01/2031 225,250 225,250 12/01/2031 95,000 5.000% 225,250 320,250 545,500 06/01/2032 222,875 222,875 12/01/2032 105,000 5.000% 222,875 327,875 550,750 06/01/2033 220,250 220,250 12/01/2033 110,000 5.000% 220,250 330,250 550,500 06/01/2034 217,500 217,500 12/01/2034 125,000 5.000% 217,500 342,500 560,000 06/01/2035 214,375 214,375 12/01/2035 135,000 5.000% 214,375 349,375 563,750 06/01/2036 211,000 211,000 12/01/2036 150,000 5.000% 211,000 361,000 572,000 06/01/2037 207,250 207,250 12/01/2037 160,000 5.000% 207,250 367,250 574,500 06/01/2038 203,250 203,250 12/01/2038 180,000 5.000% 203,250 383,250 586,500 06/01/2039 198,750 198,750 12/01/2039 185,000 5.000% 198,750 383,750 582,500 06/01/2040 194,125 194,125 12/01/2040 205,000 5.000% 194,125 399,125 593,250 06/01/2041 189,000 189,000 12/01/2041 220,000 5.000% 189,000 409,000 598,000 06/01/2042 183,500 183,500 12/01/2042 240,000 5.000% 183,500 423,500 607,000 06/01/2043 177,500 177,500 12/01/2043 255,000 5.000% 177,500 432,500 610,000 06/01/2044 171,125 171,125 12/01/2044 280,000 5.000% 171,125 451,125 622,250 06/01/2045 164,125 164,125 12/01/2045 290,000 5.000% 164,125 454,125 618,250 06/01/2046 156,875 156,875 12/01/2046 320,000 5.000% 156,875 476,875 633,750 06/01/2047 148,875 148,875 12/01/2047 335,000 5.000% 148,875 483,875 632,750 06/01/2048 140,500 140,500 Aug 11, 2017 2:48 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-23NRLBD3) NET DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2023 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2023) [ Preliminary -- for discussion only ] Period Total Debt Service Capitalized Net Ending Principal Interest Debt Service Reserve Fund Interest Fund Debt Service 12/01/2024 469,250 469,250 712.38 712.38 467,825.24 12/01/2025 40,000 469,250 509,250 1,424.76 507,825.24 12/01/2026 55,000 467,250 522,250 1,424.76 520,825.24 12/01/2027 55,000 464,500 519,500 1,424.76 518,075.24 12/01/2028 70,000 461,750 531,750 1,424.76 530,325.24 12/01/2029 70,000 458,250 528,250 1,424.76 526,825.24 12/01/2030 85,000 454,750 539,750 1,424.76 538,325.24 12/01/2031 95,000 450,500 545,500 1,424.76 544,075.24 12/01/2032 105,000 445,750 550,750 1,424.76 549,325.24 12/01/2033 110,000 440,500 550,500 1,424.76 549,075.24 12/01/2034 125,000 435,000 560,000 1,424.76 558,575.24 12/01/2035 135,000 428,750 563,750 1,424.76 562,325.24 12/01/2036 150,000 422,000 572,000 1,424.76 570,575.24 12/01/2037 160,000 414,500 574,500 1,424.76 573,075.24 12/01/2038 180,000 406,500 586,500 1,424.76 585,075.24 12/01/2039 185,000 397,500 582,500 1,424.76 581,075.24 12/01/2040 205,000 388,250 593,250 1,424.76 591,825.24 12/01/2041 220,000 378,000 598,000 1,424.76 596,575.24 12/01/2042 240,000 367,000 607,000 1,424.76 605,575.24 12/01/2043 255,000 355,000 610,000 1,424.76 608,575.24 12/01/2044 280,000 342,250 622,250 1,424.76 620,825.24 12/01/2045 290,000 328,250 618,250 1,424.76 616,825.24 12/01/2046 320,000 313,750 633,750 1,424.76 632,325.24 12/01/2047 335,000 297,750 632,750 1,424.76 631,325.24 12/01/2048 360,000 281,000 641,000 1,424.76 639,575.24 12/01/2049 380,000 263,000 643,000 1,424.76 641,575.24 12/01/2050 415,000 244,000 659,000 1,424.76 657,575.24 12/01/2051 1,170,000 223,250 1,393,250 1,424.76 1,391,825.24 12/01/2052 1,260,000 164,750 1,424,750 1,424.76 1,423,325.24 12/01/2053 2,035,000 101,750 2,136,750 713,799.76 1,422,950.24 9,385,000 11,134,000 20,519,000 754,405.42 712.38 19,763,882.20 17 Aug 11, 2017 2:48 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-23NRLBD3) BOND SOLUTION WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2023 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on Growth thru 2023) [ Preliminary -- for discussion only ] Period Proposed Proposed Debt Service Existing Total Adj Revenue Unused Debt Serv Ending Principal Debt Service Adjustments Debt Service Debt Service Constraints Revenues Coverage 12/01/2024 469,250 -1,425 569,525 1,037,350 1,162,516 125,165 112.06584% 12/01/2025 40,000 509,250 -1,425 569,275 1,077,100 1,295,167 218,067 120.24573% 12/01/2026 55,000 522,250 -1,425 578,775 1,099,600 1,321,071 221,470 120.14097% 12/01/2027 55,000 519,500 -1,425 582,525 1,100,600 1,321,071 220,470 120.03181% 12/01/2028 70,000 531,750 -1,425 590,775 1,121,100 1,347,492 226,392 120.19369% 12/01/2029 70,000 528,250 -1,425 593,275 1,120,100 1,347,492 227,392 120.30100% 12/01/2030 85,000 539,750 -1,425 605,275 1,143,600 1,374,442 230,841 120.18550% 12/01/2031 95,000 545,500 -1,425 601,275 1,145,350 1,374,442 229,091 120.00186% 12/01/2032 105,000 550,750 -1,425 617,025 1,166,350 1,401,931 235,580 120.19807% 12/01/2033 110,000 550,500 -1,425 616,525 1,165,600 1,401,931 236,330 120.27541% 12/01/2034 125,000 560,000 -1,425 630,525 1,189,100 1,429,969 240,869 120.25639% 12/01/2035 135,000 563,750 -1,425 628,275 1,190,600 1,429,969 239,369 120.10489% 12/01/2036 150,000 572,000 -1,425 640,525 1,211,100 1,458,569 247,468 120.43334% 12/01/2037 160,000 574,500 -1,425 641,525 1,214,600 1,458,569 243,968 120.08630% 12/01/2038 180,000 586,500 -1,425 651,775 1,236,850 1,487,740 250,890 120.28456% 12/01/2039 185,000 582,500 -1,425 655,775 1,236,850 1,487,740 250,890 120.28456% 12/01/2040 205,000 593,250 -1,425 668,775 1,260,600 1,517,495 256,894 120.37874% 12/01/2041 220,000 598,000 -1,425 665,275 1,261,850 1,517,495 255,644 120.25949% 12/01/2042 240,000 607,000 -1,425 681,025 1,286,600 1,547,845 261,244 120.30501% 12/01/2043 255,000 610,000 -1,425 680,025 1,288,600 1,547,845 259,244 120.11829% 12/01/2044 280,000 622,250 -1,425 693,025 1,313,850 1,578,802 264,951 120.16601% 12/01/2045 290,000 618,250 -1,425 694,275 1,311,100 1,578,802 267,701 120.41806% 12/01/2046 320,000 633,750 -1,425 709,275 1,341,600 1,610,378 268,777 120.03408% 12/01/2047 335,000 632,750 -1,425 707,275 1,338,600 1,610,378 271,777 120.30309% 12/01/2048 360,000 641,000 -1,425 724,025 1,363,600 1,642,585 278,985 120.45943% 12/01/2049 380,000 643,000 -1,425 723,525 1,365,100 1,642,585 277,485 120.32706% 12/01/2050 415,000 659,000 -1,425 734,150 1,391,725 1,675,437 283,712 120.38560% 12/01/2051 1,170,000 1,393,250 -1,425 1,391,825 1,675,437 283,612 120.37697% 12/01/2052 1,260,000 1,424,750 -1,425 1,423,325 1,708,946 285,621 120.06713% 12/01/2053 2,035,000 2,136,750 -713,800 1,422,950 1,708,946 285,996 120.09877% 9,385,000 20,519,000 -755,118 17,453,306 37,217,189 44,663,085 7,445,896 18 Aug 11, 2017 2:50 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26NRLBD3) SOURCES AND USES OF FUNDS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2026A 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on All Growth) [ Preliminary -- for discussion only ] Dated Date 12/01/2026 Delivery Date 12/01/2026 Sources: Bond Proceeds: Par Amount 9,630,000.00 9,630,000.00 Uses: Project Fund Deposits: Project Fund 8,362,650.00 Other Fund Deposits: Debt Service Reserve Fund 924,750.00 Cost of Issuance: Underwriter's Discount 192,600.00 Other Cost of Issuance 150,000.00 342,600.00 9,630,000.00 19 Aug 11, 2017 2:50 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26NRLBD3) BOND SUMMARY STATISTICS WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2026A 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on All Growth) [ Preliminary -- for discussion only ] Dated Date 12/01/2026 Delivery Date 12/01/2026 First Coupon 06/01/2027 Last Maturity 12/01/2056 Arbitrage Yield 5.000000% True Interest Cost (TIC) 5.000000% Net Interest Cost (NIC) 5.000000% All-In TIC 5.256893% Average Coupon 5.000000% Average Life (years) 26.093 Weighted Average Maturity (years) 26.093 Duration of Issue (years) 14.579 Par Amount 9,630,000.00 Bond Proceeds 9,630,000.00 Total Interest 12,564,000.00 Net Interest 12,564,000.00 Bond Years from Dated Date 251,280,000.00 Bond Years from Delivery Date 251,280,000.00 Total Debt Service 22,194,000.00 Maximum Annual Debt Service 3,055,500.00 Average Annual Debt Service 739,800.00 Underwriter's Fees (per $1000) Average Takedown Other Fee Total Underwriter's Discount Bid Price 100.000000 Average Par Average Average Maturity PV of 1 bp Bond Component Value Price Coupon Life Date change Term Bond due 2056 9,630,000.00 100.000 5.000% 26.093 01/03/2053 14,926.50 9,630,000.00 26.093 14,926.50 All-In Arbitrage TIC TIC Yield Par Value 9,630,000.00 9,630,000.00 9,630,000.00 + Accrued Interest + Premium (Discount) - Underwriter's Discount - Cost of Issuance Expense -342,600.00 - Other Amounts Target Value 9,630,000.00 9,287,400.00 9,630,000.00 Target Date 12/01/2026 12/01/2026 12/01/2026 Yield 5.000000% 5.256893% 5.000000% 20 Aug 11, 2017 2:50 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26NRLBD3) BOND DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2026A 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on All Growth) [ Preliminary -- for discussion only ] Annual Period Debt Debt Ending Principal Coupon Interest Service Service 06/01/2027 240,750 240,750 12/01/2027 240,750 240,750 481,500 06/01/2028 240,750 240,750 12/01/2028 10,000 5.000% 240,750 250,750 491,500 06/01/2029 240,500 240,500 12/01/2029 15,000 5.000% 240,500 255,500 496,000 06/01/2030 240,125 240,125 12/01/2030 25,000 5.000% 240,125 265,125 505,250 06/01/2031 239,500 239,500 12/01/2031 20,000 5.000% 239,500 259,500 499,000 06/01/2032 239,000 239,000 12/01/2032 35,000 5.000% 239,000 274,000 513,000 06/01/2033 238,125 238,125 12/01/2033 35,000 5.000% 238,125 273,125 511,250 06/01/2034 237,250 237,250 12/01/2034 50,000 5.000% 237,250 287,250 524,500 06/01/2035 236,000 236,000 12/01/2035 50,000 5.000% 236,000 286,000 522,000 06/01/2036 234,750 234,750 12/01/2036 65,000 5.000% 234,750 299,750 534,500 06/01/2037 233,125 233,125 12/01/2037 65,000 5.000% 233,125 298,125 531,250 06/01/2038 231,500 231,500 12/01/2038 80,000 5.000% 231,500 311,500 543,000 06/01/2039 229,500 229,500 12/01/2039 85,000 5.000% 229,500 314,500 544,000 06/01/2040 227,375 227,375 12/01/2040 105,000 5.000% 227,375 332,375 559,750 06/01/2041 224,750 224,750 12/01/2041 105,000 5.000% 224,750 329,750 554,500 06/01/2042 222,125 222,125 12/01/2042 125,000 5.000% 222,125 347,125 569,250 06/01/2043 219,000 219,000 12/01/2043 130,000 5.000% 219,000 349,000 568,000 06/01/2044 215,750 215,750 12/01/2044 145,000 5.000% 215,750 360,750 576,500 06/01/2045 212,125 212,125 12/01/2045 155,000 5.000% 212,125 367,125 579,250 06/01/2046 208,250 208,250 12/01/2046 170,000 5.000% 208,250 378,250 586,500 06/01/2047 204,000 204,000 12/01/2047 180,000 5.000% 204,000 384,000 588,000 06/01/2048 199,500 199,500 12/01/2048 205,000 5.000% 199,500 404,500 604,000 06/01/2049 194,375 194,375 12/01/2049 215,000 5.000% 194,375 409,375 603,750 06/01/2050 189,000 189,000 12/01/2050 235,000 5.000% 189,000 424,000 613,000 06/01/2051 183,125 183,125 Aug 11, 2017 2:50 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26NRLBD3) NET DEBT SERVICE WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2026A 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on All Growth) [ Preliminary -- for discussion only ] Period Total Debt Service Capitalized Net Ending Principal Interest Debt Service Reserve Fund Interest Fund Debt Service 12/01/2027 481,500 481,500 924.75 924.75 479,650.50 12/01/2028 10,000 481,500 491,500 1,849.50 489,650.50 12/01/2029 15,000 481,000 496,000 1,849.50 494,150.50 12/01/2030 25,000 480,250 505,250 1,849.50 503,400.50 12/01/2031 20,000 479,000 499,000 1,849.50 497,150.50 12/01/2032 35,000 478,000 513,000 1,849.50 511,150.50 12/01/2033 35,000 476,250 511,250 1,849.50 509,400.50 12/01/2034 50,000 474,500 524,500 1,849.50 522,650.50 12/01/2035 50,000 472,000 522,000 1,849.50 520,150.50 12/01/2036 65,000 469,500 534,500 1,849.50 532,650.50 12/01/2037 65,000 466,250 531,250 1,849.50 529,400.50 12/01/2038 80,000 463,000 543,000 1,849.50 541,150.50 12/01/2039 85,000 459,000 544,000 1,849.50 542,150.50 12/01/2040 105,000 454,750 559,750 1,849.50 557,900.50 12/01/2041 105,000 449,500 554,500 1,849.50 552,650.50 12/01/2042 125,000 444,250 569,250 1,849.50 567,400.50 12/01/2043 130,000 438,000 568,000 1,849.50 566,150.50 12/01/2044 145,000 431,500 576,500 1,849.50 574,650.50 12/01/2045 155,000 424,250 579,250 1,849.50 577,400.50 12/01/2046 170,000 416,500 586,500 1,849.50 584,650.50 12/01/2047 180,000 408,000 588,000 1,849.50 586,150.50 12/01/2048 205,000 399,000 604,000 1,849.50 602,150.50 12/01/2049 215,000 388,750 603,750 1,849.50 601,900.50 12/01/2050 235,000 378,000 613,000 1,849.50 611,150.50 12/01/2051 250,000 366,250 616,250 1,849.50 614,400.50 12/01/2052 270,000 353,750 623,750 1,849.50 621,900.50 12/01/2053 285,000 340,250 625,250 1,849.50 623,400.50 12/01/2054 1,760,000 326,000 2,086,000 1,849.50 2,084,150.50 12/01/2055 1,850,000 238,000 2,088,000 1,849.50 2,086,150.50 12/01/2056 2,910,000 145,500 3,055,500 926,599.50 2,128,900.50 9,630,000 12,564,000 22,194,000 979,310.25 924.75 21,213,765.00 22 Aug 11, 2017 2:50 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26NRLBD3) BOND SOLUTION WATERS' EDGE METROPOLITAN DISTRICTS GENERAL OBLIGATION BONDS, SERIES 2026A 50.000 (target) Mills Non-Rated, 120x, 30-yr. Maturity (Sized on All Growth) [ Preliminary -- for discussion only ] Period Proposed Proposed Debt Service Existing Total Adj Revenue Unused Debt Serv Ending Principal Debt Service Adjustments Debt Service Debt Service Constraints Revenues Coverage 12/01/2027 481,500 -1,850 1,100,600 1,580,251 1,797,474 217,223 113.74609% 12/01/2028 10,000 491,500 -1,850 1,121,100 1,610,751 1,937,859 327,108 120.30780% 12/01/2029 15,000 496,000 -1,850 1,120,100 1,614,251 1,937,859 323,608 120.04695% 12/01/2030 25,000 505,250 -1,850 1,143,600 1,647,001 1,976,616 329,615 120.01306% 12/01/2031 20,000 499,000 -1,850 1,145,350 1,642,501 1,976,616 334,115 120.34186% 12/01/2032 35,000 513,000 -1,850 1,166,350 1,677,501 2,016,149 338,648 120.18763% 12/01/2033 35,000 511,250 -1,850 1,165,600 1,675,001 2,016,149 341,148 120.36701% 12/01/2034 50,000 524,500 -1,850 1,189,100 1,711,751 2,056,472 344,721 120.13848% 12/01/2035 50,000 522,000 -1,850 1,190,600 1,710,751 2,056,472 345,721 120.20871% 12/01/2036 65,000 534,500 -1,850 1,211,100 1,743,751 2,097,601 353,850 120.29247% 12/01/2037 65,000 531,250 -1,850 1,214,600 1,744,001 2,097,601 353,600 120.27522% 12/01/2038 80,000 543,000 -1,850 1,236,850 1,778,001 2,139,553 361,552 120.33475% 12/01/2039 85,000 544,000 -1,850 1,236,850 1,779,001 2,139,553 360,552 120.26711% 12/01/2040 105,000 559,750 -1,850 1,260,600 1,818,501 2,182,344 363,843 120.00786% 12/01/2041 105,000 554,500 -1,850 1,261,850 1,814,501 2,182,344 367,843 120.27241% 12/01/2042 125,000 569,250 -1,850 1,286,600 1,854,001 2,225,991 371,990 120.06418% 12/01/2043 130,000 568,000 -1,850 1,288,600 1,854,751 2,225,991 371,240 120.01563% 12/01/2044 145,000 576,500 -1,850 1,313,850 1,888,501 2,270,511 382,010 120.22821% 12/01/2045 155,000 579,250 -1,850 1,311,100 1,888,501 2,270,511 382,010 120.22821% 12/01/2046 170,000 586,500 -1,850 1,341,600 1,926,251 2,315,921 389,670 120.22945% 12/01/2047 180,000 588,000 -1,850 1,338,600 1,924,751 2,315,921 391,170 120.32315% 12/01/2048 205,000 604,000 -1,850 1,363,600 1,965,751 2,362,239 396,488 120.16982% 12/01/2049 215,000 603,750 -1,850 1,365,100 1,967,001 2,362,239 395,238 120.09346% 12/01/2050 235,000 613,000 -1,850 1,391,725 2,002,876 2,409,484 406,608 120.30122% 12/01/2051 250,000 616,250 -1,850 1,391,825 2,006,226 2,409,484 403,259 120.10036% 12/01/2052 270,000 623,750 -1,850 1,423,325 2,045,226 2,457,674 412,448 120.16639% 12/01/2053 285,000 625,250 -1,850 1,422,950 2,046,351 2,457,674 411,323 120.10033% 12/01/2054 1,760,000 2,086,000 -1,850 2,084,151 2,506,827 422,677 120.28054% 12/01/2055 1,850,000 2,088,000 -1,850 2,086,151 2,506,827 420,677 120.16522% 12/01/2056 2,910,000 3,055,500 -926,600 2,128,901 2,556,964 428,063 120.10726% 9,630,000 22,194,000 -980,235 34,003,137 55,216,902 66,264,921 11,048,019 23 Aug 11, 2017 2:51 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26BCFD3) SOURCES AND USES OF FUNDS WATERS' EDGE METROPOLITAN DISTRICTS SUBORDINATE BONDS, SERIES 2026B Non-Rated, Cash-Flow Bonds, Annual Pay, 12/15/2056 (Stated) Maturity [ Preliminary -- for discussion only ] Dated Date 12/01/2026 Delivery Date 12/01/2026 Sources: Bond Proceeds: Par Amount 5,374,000.00 5,374,000.00 Uses: Project Fund Deposits: Project Fund 5,212,780.00 Cost of Issuance: Underwriter's Discount 161,220.00 5,374,000.00 24 Aug 11, 2017 2:51 pm Prepared by D.A, Davidson & Co Quantitative Group~PM (Water's Edge MD 17:DAUG1117-26BCFD3) BOND PRICING WATERS' EDGE METROPOLITAN DISTRICTS SUBORDINATE BONDS, SERIES 2026B Non-Rated, Cash-Flow Bonds, Annual Pay, 12/15/2056 (Stated) Maturity [ Preliminary -- for discussion only ] Maturity Bond Component Date Amount Rate Yield Price Term Bond due 2056: 12/15/2056 5,374,000 7.000% 7.000% 100.000 5,374,000 Dated Date 12/01/2026 Delivery Date 12/01/2026 First Coupon 12/15/2026 Par Amount 5,374,000.00 Original Issue Discount Production 5,374,000.00 100.000000% Underwriter's Discount Purchase Price 5,374,000.00 100.000000% Accrued Interest Net Proceeds 5,374,000.00 25 {00471143.DOCX v:19 } G-1 EXHIBIT G Phase 1 and Phase 2 Boundary Map {00471143.DOCX v:19 } H-1 EXHIBIT H Form of Establishment Agreement DRAFT McGEADY BECHER P.C. August 24, 2017 {00569297.DOC v:3 } WATERS’ EDGE COMMUNITY AUTHORITY BOARD ESTABLISHMENT AGREEMENT BY AND BETWEEN WATERS’ EDGE METROPOLITAN DISTRICT NO. 1 WATERS’ EDGE METROPOLITAN DISTRICT NO. 2 WATERS’ EDGE METROPOLITAN DISTRICT NO. 3 WATERS’ EDGE METROPOLITAN DISTRICT NO. 4 AND WATERS’ EDGE METROPOLITAN DISTRICT NO. 5 Effective Date: November __, 2017 {00569297.DOC v:3 } 1 WATERS’ EDGE COMMUNITY AUTHORITY BOARD ESTABLISHMENT AGREEMENT THIS WATERS’ EDGE COMMUNITY AUTHORITY BOARD ESTABLISHMENT AGREEMENT (“CABEA”) is made and entered into effective this __ day of November, 2017, by and between WATERS’ EDGE METROPOLITAN DISTRICT NO. 1 (“District No. 1”), WATERS’ EDGE METROPOLITAN DISTRICT NO. 2 (“District No. 2”), WATERS’ EDGE METROPOLITAN DISTRICT NO. 3 (“District No. 3”), WATERS’ EDGE METROPOLITAN DISTRICT NO. 4 (“District No. 4”), and WATERS’ EDGE METROPOLITAN DISTRICT NO. 5 (“District No. 5”), all being quasi-municipal corporations and political subdivisions of the State of Colorado (together, the “Districts”). RECITALS A. Pursuant to the Colorado Constitution, Article XIV, Sections 18(2)(a) and (b), and Section 29-1-203, C.R.S., metropolitan districts may cooperate or contract with each other to provide any function, service or facility lawfully authorized to each, and any such contract may provide for the sharing of costs, the imposition of taxes, and the incurring of debt. B. The Service Plan for the Districts, which is incorporated herein by reference, has been prepared for the Districts pursuant to Section 32-1-201, et seq., C.R.S., and has received all required governmental approvals (the “Service Plan”). C. The Districts exist for the purpose of designing, acquiring, constructing, installing, financing, and operating and maintaining certain parks and recreation and non-potable water irrigation improvements and providing mosquito control and covenant enforcement services, all in accordance with the Service Plan. D. The Service Plan discloses and establishes the necessity for, and requires, an intergovernmental agreement between the Districts concerning the financing, construction, operation and maintenance of Public Improvements (hereinafter defined) contemplated in the Service Plan and concerning the provision of essential services in the community to be served by the Districts. E. The Service Plan was approved by the City Council of the City of Fort Collins, Larimer County, Colorado, contemplating that the Districts, with the approval of their electors, would enter into this CABEA. F. At elections of the qualified electors of the Districts, duly called and held on November 7, 2017, in accordance with law and pursuant to due notice, a majority of those qualified to vote and voting at such elections, voted in favor of the Districts entering into this CABEA. To the extent that this CABEA constitutes a Debt or a Multi-Fiscal Year Financial Obligation of one or more of the Districts, the same has received voter approval in such election. G. The Service Plan describes certain Public Improvements to be financed in accordance with general plans of finance described or permitted therein, from either: (1) revenues received from the imposition of a mill levy within the Districts; (2) revenue received {00569297.DOC v:3 } 2 from Fees collected by the Districts; or (3) the proceeds of bonds and other available revenues (including Developer Advances). H. The Districts agree that the Public Improvements are needed by the Districts and that such Public Improvements will benefit the residents and property owners in the Districts in terms of cost, quality, and level of service. I. The design, construction, scheduling, and total costs of the Public Improvements will be substantially different if they are constructed without considering overall needs and coordinated construction; the financing, completion and availability of the Public Improvements in a coordinated and timely fashion will better promote the health, safety, prosperity, security, and general welfare of the current and future inhabitants and current and future property owners within the Districts. J. Pursuant to Section 29-1-203(4), C.R.S., the Districts may contract with one another for the joint exercise of any function, service or facility lawfully authorized to each, including the establishment of a separate legal entity to do so. K. The Districts desire to establish the Waters’ Edge Community Authority (the “Authority”), which shall furnish, operate and plan for the Public Improvements and to which each District shall transfer certain revenues received by it in order to fund the Actual Operation and Maintenance Costs (as hereinafter defined) and Actual Capital Costs of the Public Improvements (as hereinafter defined). L. Each District has agreed, and the Service Plan provides, that the Authority will own, operate, maintain, finance and construct the Public Improvements benefiting the Districts, and that the Districts will contribute to the costs of construction, operation, and maintenance of such Public Improvements. M. It is the purpose of this CABEA to bind the Districts hereto concerning capital expenditures and operation and maintenance expenses so that the cost of providing the Public Improvements and services to the entire Development (as hereinafter defined) will be shared equitably by the users of said Public Improvements and services under the numerous circumstances which could occur in the future. N. It is the intent of the Districts, that either the Authority or any of the Districts may, from time to time, issue its own debt and use bond proceeds in amounts necessary to finance the Public Improvements and that the Authority shall enter into contracts to construct the Public Improvements. O. The amount of any bonds issued by the Authority or any applicable District will be based upon estimates of the capital costs of construction of portions of the Public Improvements as they are and will be needed to complete the Development, plus reserve funds, capitalized interest, legal fees, transaction costs and any other necessary costs to the financing of the bonds. {00569297.DOC v:3 } 3 P. The Districts agree that the provision of services and the operation and maintenance of the Public Improvements by the Authority will be financed, in part, by mill levies imposed by each of the Districts for such purposes. Q. The Districts desire to set forth their agreement regarding the implementation of principles and objectives set forth in the Service Plan for the financing, construction, and operation and maintenance of the Public Improvements and services described therein. NOW, THEREFORE, for and in consideration of the premises and the mutual covenants herein, the Districts agree as follows: ARTICLE 1. GENERAL PROVISIONS 1.1 Interpretation. This CABEA shall be subject to the following rules of interpretation: (a) The terms “herein,” “hereunder,” “hereby,” “hereto,” “hereof” and any similar term, refer to this CABEA as a whole and not to any particular article, section, or subdivision hereof; the term “heretofore” means before the Effective Date and the term “hereafter” means after the Effective Date of this CABEA. (b) All definitions, terms, and words shall include both the singular and the plural, and all capitalized words or terms shall have the definitions set forth in Section 2.1 hereof. (c) The captions or headings of this CABEA are for convenience only and in no way define, limit, or describe the scope or intent of any provision, article, or section of this CABEA. 1.2 Effective Date and Term. This CABEA shall be effective as of the date first set forth above and shall continue to be in full force and effect for perpetuity unless all the Districts agree to terminate the same and there is no outstanding Debt and all Public Improvements and services owned and performed by the Authority have been assumed by another governmental entity. 1.3 Purpose and Scope of CABEA. This CABEA shall be governed, in general, by the following provisions in this Section 1.3. The Districts agree that the statements of intention set forth in this Section 1.3 are essential to the proper interpretation of this CABEA and are intended to clarify the general intent of specific provisions contained herein. The following statements are illustrative of the Districts’ intentions and while they are to be used to construe and govern this CABEA, they are not intended to constitute an all-inclusive statement of the intentions of the Districts. Reference shall also be made to the Service Plan for purposes of construing this CABEA. (a) The Service Plan describes the nature of the relationship between the Districts and contemplates that this CABEA would be executed by the Districts to effectuate that relationship. {00569297.DOC v:3 } 4 (b) The Service Plan contemplates that the Districts will provide services and Public Improvements to serve the Development. The ability of the Districts to effectively coordinate the provision of these Public Improvements and services also will serve to effectuate the development of the Development in accordance with the City’s Code. (c) The Districts intend to cooperate with one another and with the Authority to effectuate the financing of the operation and maintenance of the Public Improvements and services in a manner that is economically favorable to the Districts and the residents and taxpayers of the Districts. (d) The Districts shall be responsible for the Multi-Fiscal Year Financial Obligation as set forth herein to fund the Actual Operations and Maintenance Costs and Actual Capital Costs. (e) The Districts acknowledge that performance of this CABEA for the full term hereof is key to full implementation of the Service Plan by the Districts and that any unilateral material departure herefrom by any District or the Authority, or any attempt by any District or the Authority to terminate this CABEA, or materially alter its terms except in accordance herewith, by judicial action or otherwise, is acknowledged to be and shall constitute a material departure from, and shall be deemed a material modification of, the Service Plan. In addition to all other remedies set forth herein or allowed by the law, the aggrieved District is entitled, in substantially the same manner as an interested party, to seek to enjoin any such “material modifications,” in accordance with Section 32-1-207, C.R.S., as amended from time to time. Districts may seek to amend the Service Plan; provided, however, if any amendment would materially affect such District(s) ability to perform hereunder, the District must first obtain the written approval of the Authority. (f) If any provisions in this CABEA conflict with the Service Plan, the provisions of the Service Plan will control. (g) It is expressly agreed by the Districts that no person or entity other than the Districts shall obtain hereby any enforceable rights to service from the Authority. It is expressly declared by the Districts that no person or entity shall be construed as a third party beneficiary of this CABEA except the Developer (as hereinafter defined) as expressly stated herein. (h) The Districts agree not to undertake any effort to request supervision, control, or regulation of this CABEA, of any of the Districts or the Authority, or of the property of any District or the Authority, by the Public Utilities Commission of the State of Colorado, or any other regulatory authority claiming jurisdiction of the subject matter hereof. ARTICLE 2. DEFINITIONS 2.1 Definitions. As used herein, unless the context expressly indicates otherwise, the words defined below and capitalized throughout the text of this CABEA shall have the respective meanings set forth below. {00569297.DOC v:3 } 5 (a) “Actual Capital Costs” shall mean those costs which were advanced by the Developer for the costs of organization of the Districts and which are to be incurred by the Authority for the purpose of planning, designing, constructing, financing and acquiring the Public Improvements, including, but not limited to: (1) All costs of labor and materials attributable to the actual construction or acquisition of the Public Improvements, including all costs incurred to acquire the Public Improvements from Third Persons and all related components and materials used therein, and all other costs or fees due or paid under cost recovery or other agreements with Third Persons, together with all costs incurred to obtain financing for the Public Improvements; (2) All costs attributable to the construction or acquisition of the Public Improvements or any part or component thereof incurred as a result of change orders approved in accordance with any construction contract; (3) All costs incurred for design, engineering, construction, management, landscape architecture and engineering, soil testing and inspection, and line and systems testing and inspection attributable to the Public Improvements, including legal fees; (4) Site, permit and right-of-way or easement acquisition costs, including legal fees; (5) All bond costs including the principal and redemption price of, and interest and premium on, any Bonds, including any scheduled mandatory or cumulative sinking fund payments and any mandatory redemption or principal prepayment amounts as provided in the bond documents and accumulation or replenishment of any reserves or surplus funds relating to the Debt, customary fees related to the issuance of the Debt (including, but not limited to, fees of a trustee, paying agent, rebate agent, and provider of liquidity or credit facility), and any reimbursement due to a provider of liquidity or credit facility securing any Debt; (6) All legal, bond issuance, credit enhancement, accounting, interest costs, and reserve funds incurred in connection with the financing, construction or acquisition of the Public Improvements; (7) All costs for bonds, insurance, construction administration, financial, inspections, appraisals, and other professional fees; (8) Any other capital costs, expenses or expenditures associated with the financing, construction or acquisition of the Public Improvements; and (9) Reimbursement to the Developer for Developer Advances to fund the items in Section 2.1(a)(1)-(8) above. {00569297.DOC v:3 } 6 (b) “Actual Operations and Maintenance Costs” shall mean the costs incurred by the Authority for the purpose of Operation and Maintenance Services. (c) “Authority” shall mean the Waters’ Edge Community Authority established pursuant to Article 3 of this CABEA. (d) “Authority Board” shall mean the Board of Directors of the Authority. (e) “Authority Manager” shall mean a professional manager hired by the Authority who is experienced and knowledgeable in the management of metropolitan districts. (f) “CABEA” shall mean this agreement and any amendments hereto made in accordance herewith. (g) “Board” or “Boards” shall mean the lawfully organized Board or Boards of Directors of the District(s), as applicable. (h) “Bonds” shall mean any general obligation bonds, revenue bonds, refunding bonds, notes, debentures or other evidences of a borrowing that constitute multiple fiscal year obligations under Article X, Section 20 of the Colorado Constitution; provided, however that the definition of Bonds shall not include any of the following: multiple fiscal year obligations established by intergovernmental agreements between and among any one or more of the Districts and/or the Authority; or intergovernmental agreements between any one of the Districts and/or the Authority and any other government, including, but not limited to, the City. (i) “Budget Year” shall mean the year (immediately following the applicable Planning Year) during which the Actual Operations and Maintenance Costs and Actual Capital Costs are to be incurred. (j) “Build Out” shall mean the completion of the installation of the Public Improvements. (k) “Capital Repair and Replacement Costs” shall mean those costs related to the non-routine repair and replacement of the Public Improvements, as part of the Actual Operations and Maintenance Costs, which shall be set forth in the Final Budget. (l) “City” shall mean the City of Fort Collins. (m) “City Code” shall mean the Municipal Code of the City and any regulations, rules, or policies promulgated thereunder, as the same may be amended from time to time, including without limitation, the City Land Use Code. (n) “City Council” shall mean the City Council of the City. (o) “Colorado Open Records Act” shall mean Title 24. Article 72, Part 2, Colorado Revised Statutes, as the same may be amended from time to time. {00569297.DOC v:3 } 7 (p) “Construction” shall include, but not be limited to, construction, expansion, acquisition, capital maintenance, repair, and replacement of the Public Improvements. (q) “Construction Schedule” shall mean the schedule showing the Public Improvements planned for Construction to commence during the Budget Year. (r) “C.R.S.” shall mean the Colorado Revised Statutes as such statutes are amended from time to time. In the event of a repeal of a statute cited herein, the procedure contained in the statute immediately prior to repeal shall apply; provided, however, if such repealed statute is replaced by another statute, then the new statute shall apply. (s) “Debt” shall mean any bonds, notes, agreements, instruments, or other obligations issued or incurred by the Authority or the Districts, and payable from ad valorem property taxes of the Districts, and other District revenues, including, but not limited to, fees, rates, tolls and charges or any other multiple fiscal year financial obligation whatsoever for payment of which any of the Districts has promised to impose an ad valorem property tax mill levy. (t) “Developer” shall mean Waters’ Edge Investments LLLP, a Colorado limited liability limited partnership, or its designated successors or designated assigns. (u) “Developer Advances” shall mean funds advanced by the Developer the payment of Actual Capital Costs and Actual Operations and Maintenance Costs, including but not limited to the amounts previously advanced by the Developer. (v) “Development” shall mean the approximate _____ acre development known as Waters’ Edge, located in the City of Fort Collins, Colorado. (w) “Development Fees” shall mean fees imposed by vote of the Authority and recorded in the real property records of the County, for financing Actual Capital Costs and required to be paid prior to the issuance of a building permit. (x) “District Administrative Costs” shall mean the costs incurred by the Districts directly related to administrative functions of each applicable District, including, but not limited to, costs related to accounting, audit, insurance, management, and legal, and those costs which are incurred by each applicable District related to administrative functions, plus costs for the audit and insurance. (y) “District Debt Issuance Limit” shall mean revenue or general obligation bonds in total principal amounts not to exceed $67,738,000. (z) “District No. 1 Member(s)” shall mean the representative(s) appointed by District No. 1 to the Authority Board. (aa) “District No. 2 Member” shall mean the representative appointed by District No. 2 to the Authority Board. {00569297.DOC v:3 } 8 (bb) “District No. 3 Member” shall mean the representative appointed by District No. 3 to the Authority Board. (cc) “District No. 4 Member” shall mean the representative appointed by District No. 4 to the Authority Board. (dd) “District No. 5 Member” shall mean the representative appointed by District No. 5 to the Authority Board. (ee) “Districts” shall mean the Waters’ Edge Metropolitan District Nos. 1, 2, 3, 4, and 5, collectively. (ff) “Effective Date” shall mean November __, 2017. (gg) “Event of Default” shall mean one of the events or the existence of one of the conditions set forth in Article 11 hereof. (hh) “Final Budget” shall mean the final budget in any year, and as may be amended within the fiscal year, as established and approved by the Authority following public hearings for the payment of projected Actual Operations and Maintenance Costs and Actual Capital Costs and as determined as set forth in the Special District Act. (ii) “Funding Account” means the account owned, established and managed by the Authority. (jj) “Member” shall mean a director of the Authority Board. (kk) “Multi-Fiscal Year Financial Obligation” shall mean the obligation of the Districts evidenced hereunder, whereby the Districts covenant to pay their respective shares of the Actual Operations and Maintenance Costs and their respective share of the Actual Capital Costs. (ll) “Operations and Maintenance Services” shall mean those costs incurred in the administration of the Authority, including, but not limited to, the cost of assuring compliance with this CABEA and all applicable statutory and regulatory provisions, the costs of administering the Funding Account, and shall also include those tasks, services and functions performed by or on behalf of the Authority or provided to the Authority which are necessary or appropriate in order to operate, program, maintain or repair and replace the Public Improvements and to provide the services contemplated in the Service Plan generally, including, without limitation, costs of labor and materials, management, legal, accounting, construction and other professional services, insurance, bonds, permits, licenses, and other governmental approvals, and specifically including those tasks, services and functions identified in Article 8 hereof. (mm) “Planning Year” means the year immediately preceding the corresponding Budget Year. {00569297.DOC v:3 } 9 (nn) “Plans” shall mean the plans, documents, drawings, and other specifications prepared by or for the Authority for the Construction of any Public Improvement. (oo) “Public Improvements” shall mean those improvements and facilities to be financed and constructed by the Authority as authorized under the Service Plan necessary for the completion of the Development. (pp) “Rules and Regulations” shall mean the rules and regulations established by the Authority Board governing operation and use of the Public Improvements as the same may be amended from time to time. (qq) “Service Plan” shall mean the Service Plan for the Districts which Service Plan was approved by the City Council on September __, 2017 and as may be amended from time to time in accordance with the Special District Act and those applicable provisions of the Service Plan. (rr) “Special District Act” shall mean Title 32, Article 1, Colorado Revised Statutes, as the same may be amended from time to time. (ss) “Specific Ownership Tax Revenues” shall mean the specific ownership taxes remitted to the Districts, pursuant to Section 42-3-107, C.R.S., or any successor statute, as a result of its imposition of their respective mill levies. (tt) “State” shall mean the state of Colorado. (uu) “Third Persons” shall mean any individual, corporation, joint venture, estate, limited liability company, trust, partnership, association, or other legal entity including governmental entities, other than the Districts, the Developer or the Authority. ARTICLE 3. ESTABLISHMENT OF AUTHORITY 3.1 Establishment of Authority. Pursuant to the Colorado Constitution, Article XIV, Section 18(2)(a) and (b), and Section 29-1-203, C.R.S., the Districts may cooperate and contract with each other to provide any function, service or facility lawfully authorized to each, and any such contract may provide for the sharing of costs, the imposition of taxes, and the incurring of debt. Specifically, pursuant to Sections 29-1-203 and 29-1-203.5, C.R.S., the Districts are authorized to enter into contracts for the joint exercise of any function, service or facility lawfully authorized to each, including the establishment of a separate legal entity to provide such function, service or facility. Pursuant to Section 29-1-203, C.R.S., there is hereby created and established a separate legal entity known as the Waters’ Edge Community Authority (the “Authority”). The Authority shall have the power to exercise all powers which are conferred by law upon a separate legal entity organized pursuant to Sections 29-1-203 and 29-1-203.5, C.R.S., or essential to the provisions of its functions, services and facilities subject to such limitations as are or may be prescribed by law, this CABEA or the Service Plan. In accordance with Section 29-1-203.5(2)(a), the Authority will be expressly authorized to exercise any general power of the Districts authorized pursuant to the Special District Act and the Service Plan and shall be subject to the limits of the Service Plan. {00569297.DOC v:3 } 10 3.2 Service Area The service area of the Authority shall consist of the service area of the Districts, as the same may change from time to time. 3.3 Purpose. The purpose of the Authority is to effect the development and operations and maintenance of the Public Improvements for the benefit of the Districts, the residents and property owners, including the Developer. 3.4 Governing Body. The Authority shall be governed and directed by a Board of Directors, according to the following: (a) Appointment of Members by Districts. District No. 1 shall appoint three District No. 1 Members and District No. 2, District No. 3, District No. 4, and District No. 5 shall each appoint one District No. 2 Member, District No. 3 Member, District No. 4 Member, and District No. 5 Member, respectively, to the Authority Board, who shall serve at the pleasure and under the terms of the appointing District and who shall also be directors of the appointing District. At such time as the Development reaches Build Out, the majority of the members of the Authority will be residents and property owners within the Development not affiliated with the Developer. (1) Alternates. Each District may appoint alternates who, if appointed, shall serve as a District No. 1 Member, District No. 2 Member, District No. 3 Member, District No. 4 Member, and District No. 5 Member, as applicable, for all purposes, in the event the appointed Member does not attend a meeting or is no longer qualified to serve. Any alternate shall also be a director of the appointing District. (2) Vacancies. In the event of a vacancy on the Authority Board, whether by expiration of a term, resignation, by virtue of the fact that the Member is no longer qualified to serve on the applicable District’s Board of Directors, or for any other reason, the applicable District shall appoint a successor Member within fourteen (14) days of such vacancy. (3) Each District shall provide one another and the Authority with written notice of name and contact information for each Member and alternate. (b) Term. Each Member term shall be for a period of two (2) years and for District No. 1, the terms of the District No. 1 Members shall be staggered as set forth in the Rules and Regulations. There shall be no limit on the number of terms a Member may serve. (c) Compensation. Members may receive compensation for their services from the Authority in the same manner and amount as directors of special districts under the Special District Act, as the same may be amended from time to time. The Authority Board shall adopt a resolution implementing this provision before any compensation is paid to any Member. (d) Meetings. {00569297.DOC v:3 } 11 (1) Regular meetings of the Authority Board shall be held at such place, on such day, and at such hour as the Authority Board shall, by resolution or motion, establish from time to time, and in accordance with the requirements for special districts under the Special District Act. (2) At least two (2) meetings shall be held annually. (3) Special meetings of the Authority Board may be held at such place, on such day, and at such hour as the Authority Board may determine; (4) Notices of all meetings shall be the same as meetings for special districts under the Special District Act and other applicable State law. (5) Action of the Authority Board shall be taken at a duly noticed regular or special meeting; provided, however, certain items requiring approval of the Authority shall, after the issuance of the first certificate of occupancy within the one of the Districts, be discussed at a minimum of two (2) public meetings prior to approval (approval may be at the second meeting, except for any bona- fide emergency action). (6) The following actions shall require consideration by the Board at the minimum of two (2) public meetings referred to above: (a) adoption of the Final Budget; and (b) the adoption of a resolution related to the issuance of Bonds (as defined in the Service Plan). (e) Quorum. Unless otherwise provided herein, a majority of the number of Members (including alternates present and serving as Members) in office present at a meeting shall constitute a quorum for the transaction of business. A Member shall also be deemed present for purposes of constituting a quorum and voting if in attendance via telephone conference. (f) Voting Process. (1) Each Member shall have one vote. (2) Each Member shall vote according to the policy established by each individual District. (3) Voting by proxy is prohibited. (4) In the event a vacancy is not filled as described herein and no alternate was appointed or the alternate fails to attend the meeting, then that Member’s vote, which is caused by such vacancy shall be waived on any matter coming before the Authority and the related voting requirement and quorum requirement (as set forth above) is reduced until such time as the vacancy is filled. {00569297.DOC v:3 } 12 (g) Conflict Disclosures. All Members shall disclose conflicts of interest as required of officers of special districts in accordance with State law, as the same may be amended from time to time. (h) General Powers and Duties. The powers and duties of the Authority Board, which shall be exercised by approval of a majority of the Members present, unless otherwise specified herein, provided a quorum is present, is as follows: (1) Govern the business and affairs of the Authority and to establish the policies, rules and regulations of the Authority; (2) Exercise all power of the Authority as set forth herein; (3) Appointing officers of the Authority; (4) Adopting operating and capital budgets; (5) Reporting to the Districts on the progress of plans for and development of the Public Improvements; (6) Keeping minutes of its proceedings; (7) Establishing Rules and Regulations of the Authority Board and adopting, by motion or resolutions, regulations respecting the exercise of the Authority’s powers and purposes; (8) Complying with the provisions of Parts, 1, 5, and 6, Article 1, Title 29, C.R.S.; (9) Authorizing the employment of such employees, agents, consultants, and contractors, as in the discretion of the Authority Board may be necessary, subject to the limitations of any adopted budgets. (i) Website. Prior to the first issuance of a certificate of occupancy for a residence in any of the Districts, the Authority will establish a website, or comparable then current technology, for itself and the Districts which website will be available to all residents and property owners within the Districts to provide an up-to-date schedule of all meetings of the Districts and the Authority, the Districts and the Authority’s current budget and mill levy and fee imposition and such other information as may be reasonably determined by the Authority from time to time, including , but not limited to, information regarding the park and recreation facilities, programming and other services being provided by the Authority. (j) Oath of Office. Each Member shall take an oath of office substantially as required of directors of special districts under the Special District Act. {00569297.DOC v:3 } 13 (k) Officers. The officers of the Authority shall be a President, Vice- President, Secretary, Treasurer and Assistant Secretary. In addition to duties designated by the Authority Board, the duties of the officers shall include: (1) The President shall preside at all meetings of the Authority Board and, except as otherwise delegated by the Authority Board or provided herein, shall execute all legal instruments of the Authority. In the event a Member other than the President is designated to execute any legal instrument, such designation shall be reflected in the minutes of the meeting in which the action was approved. (2) The Vice-President shall, in the absence of the President, or in the event of his or her inability or refusal to act, perform the duties of the President and who so acting shall have all the powers of and be subject to all restrictions upon the President. (3) The Secretary shall maintain the official records of the Authority, including the minutes of the meetings of the Authority Board, and a register of the names and addresses of the Districts, Members and officers and shall issue notice of meetings, attest and affix the corporate seal, as applicable, to all documents of the Authority and perform such other duties as the Authority Board may prescribe from time to time. The Secretary may be the Authority Manager. (4) The Treasurer shall serve as financial officer of the Authority. 3.5 Powers. In general, the Authority shall have the power to exercise all powers which are now conferred by law upon a separate legal entity organized pursuant to Section 29-1- 203, C.R.S., or essential to the provisions of its functions, services and facilities, subject to such limitations as are or may be prescribed by law, the Service Plan or herein. To the extent permitted by law and subject to the limitations set forth herein and the Service Plan, the functions, services and general powers of the Authority are as follows: (a) To establish such rules, regulations, procedures and policies as necessary for administration of the Authority and access to and use of the Public Improvements. (b) To plan, design, acquire, construct, install, relocate and/or redevelop and finance the Public Improvements according to the procedures set forth herein. (c) To own, operate and manage the Public Improvements as set forth herein, and to cooperate with other governmental entities with regard to the Public Improvements. (d) To collect from the Districts and administer revenues for all such purposes herein, subject to the terms of this CABEA. (e) To determine the Actual Operations and Maintenance Costs and Final Budget for the Public Improvements and the mill levy required to be imposed by each District. {00569297.DOC v:3 } 14 (f) To determine the Actual Capital Costs and Final Budget for the Public Improvements and the anticipated revenues generated from the Districts pursuant to the pledge set forth below. (g) To acquire, hold, lease (as lessor or lessee), sell, or otherwise dispose of (subject to the limitations set forth herein) any legal or equitable interest in real or personal property utilized for the authorized purposes of the Authority. (h) To conduct its business and affairs in the best interests of, and for the benefit of, the Districts and their inhabitants. (i) To enter into, make and perform contracts of every kind with the Districts, including the agreements attached hereto, the United States, any state or political subdivision thereof, or any county, city, town, municipality, city and county, any special district formed pursuant to Title 32, Colorado Revised Statutes, or any predecessor thereof, authority, or any persons or individual, firm, association, partnership, corporation or any other organization of any kind with the capacity to contract for any of the purposes contemplated under this CABEA. (j) To set fees, rates, tolls, charges and penalties. (k) To employ agents and employees, and engage accountants, attorneys, engineers and other consultants. (l) To sue and be sued in the name of the Authority. (m) To have and use a corporate seal. ARTICLE 4. ADMINISTRATIVE SERVICES; OPERATIONS AND MAINTENANCE SERVICES; PROJECT MANAGEMENT 4.1 Administration Services. The Authority shall perform the following administration services for each District: (a) Serving as the “official custodian” and repository for the Districts’ records, file space, incidental office supplies and photocopying, meeting and reception services. (b) Coordination of all Board meetings, to include: (1) Preparation and distribution of agenda and information packets; (2) Preparation and distribution of meeting minutes; (3) Attendance at Board meetings; (4) Preparation, filing and posting of legal notices required in conjunction with the meeting; and {00569297.DOC v:3 } 15 (5) Other details incidental to meeting preparation and follow-up. (c) Ongoing maintenance of an accessible, secure, organized and complete filing system for Districts’ official records. (d) Monthly preparation of checks and coordination of postings. (e) Periodic coordination for financial report preparation and review of financial reports. (f) Insurance administration, including evaluating risks, comparing coverage, processing claims, completing applications, monitoring expiration dates, processing routine written and telephone correspondence, etc. Ensure that all contractors and subcontractors maintain required coverage for the applicable Districts’ benefit. (g) Election administration, including preparation of election materials, publications, legal notices, pleadings, conducting training sessions for election judges and generally assisting in conducting the election. (h) Budget preparation, including preparation of proposed budget, preparation of required and necessary publications, legal notices, resolutions, certifications, notifications and correspondence associated with the adoption of the annual budget and certification of the tax levy. (i) Response to inquiries, questions and requests for information from the applicable District’s property owners and residents and others. (j) Drafting proposals, bidding, contract and construction administration and supervision of contractors. (k) Analysis of financial condition and alternative financial approaches and coordination of bond issue preparation. (l) Oversee investment of each District’s funds based on investment policies established by the Boards in accordance with State law. (m) Provide liaison and coordination with other governments. (n) Coordinate activities and provide information as requested to external auditors engaged by the Boards. (o) Coordinate legal, accounting, engineering and other professional services to the Districts. (p) Perform other services with respect to the operation and management of each District as requested by its applicable Board. {00569297.DOC v:3 } 16 In addition to these services, when other services are, in the professional opinion of the Authority, necessary, the Authority may, with the approval of a District, provide professional services to such District in lieu of retaining consultants or contractors to provide those services. ARTICLE 5. FINANCING OF PUBLIC IMPROVEMENTS 5.1 Electoral Approval. The authorization for issuance of Debt, fiscal year spending, Multi-Fiscal Year Financial Obligations, revenue collections and other constitutional matters requiring voter approval for purposes of this CABEA, as well as the Construction of Public Improvements pursuant to the terms hereof, were all approved at elections held for the Districts on November 7, 2017, in accordance with law and pursuant to due notice. 5.2 Authority’s Bond Issuance, Debt or Multi-Fiscal Year Financial Obligation Incurrence. Each District shall use its best efforts to meet its funding obligations hereunder through the imposition of mill levies, the imposition and collection of fees, the issuance of Bonds and through the pledge of its revenue to the Authority, for payment on the Authority’s Bonds. With regard to the financing of the Public Improvements, at the direction of the Authority, each District shall meet its funding obligations through the issuance of its own general obligation Bonds. If Bonds are issued by a District, such District shall, except as otherwise provided herein or in the Service Plan, pay the proceeds thereof to the Authority. All net Bond proceeds received from any of the Districts by the Authority shall either be applied to the payment of Actual Capital Costs or utilized to pay all or a portion of the Authority’s outstanding Bonds. The Districts acknowledge that for several years the Districts will not have sufficient revenue to pay ongoing operations and maintenance expenses and it is anticipated the Developer will advance funds to the Authority to meet the Authority’s operation and maintenance expenses. The Authority shall be authorized to enter into Administration Funding and Reimbursement Agreements with the Developer, on behalf of all of the Districts, for repayment of such obligations. 5.3 Authority’s Financial Obligations. The Districts agree that the Authority may issue Bonds to finance Actual Construction Costs of Public Improvements as determined by the Authority as required for the actual phasing and build-out of the Development, will enter into service agreements or other contractual arrangements to provide for the administration services to the Districts and the operation and maintenance of Public Improvements, all in reliance upon the Districts’ pledge of District Revenues to the Authority as set forth herein. The Authority’s issuance of Bonds and incurring of other financial obligations shall be in accordance with the parameters set forth in the Service Plan and those parameters set forth in Section 5.9 below. 5.4 Funding Account. (a) Prior to or upon the execution of this CABEA, the Authority will establish the Funding Account. (b) All revenue received by the Districts (exclusive of any revenue received from any debt service mill levy imposed to pay outstanding general obligation Bonds of the Districts, if any), will be transferred on a monthly basis to the Authority for deposit in the Funding Account and application in accordance with the Final Budget for the Budget {00569297.DOC v:3 } 17 Year. Notwithstanding the foregoing, if any Bond document with respect to any outstanding obligations of any District requires revenue to be deposited directly with a bond trustee or other third-party, the applicable District(s) shall be entitled to make such payments, and the failure to deposit such funds into the Funding Account shall not be considered a default under this Agreement. The District(s) making such deposits shall provide the remaining Districts with appropriate supporting documentation evidencing that such deposits are being made in a timely manner. (c) The Authority shall, as contemplated in the Service Plan and pursuant to the Districts’ respective Final Budgets, deposit the required portion of revenues from Development Fees, revenue Bond proceeds, and any other revenues received from other sources, including Developer Advances, into the Funding Account. (d) Each District acknowledges that the Authority may borrow funds for deposit into the Funding Account in reliance on each District’s covenants to comply with the requirements of this Agreement. 5.5 Disbursements of Funds. The Authority shall have the sole authority to withdraw monies from the Funding Account for use in the payment of Actual Capital Costs and Actual Operations and Maintenance Costs as specified by the Final Budget for the Authority. Such funds, together with interest thereon, shall be used only to pay Actual Capital Costs and Actual Operations and Maintenance Costs incurred pursuant to this CABEA. The Authority shall provide each District with an annual audit reflecting funds withdrawn and payments made from the Funding Account. To the extent that any District issues Bonds, the interest on which is: (i) excluded from gross income for federal income tax purposes under Section 103 of the Internal Revenue Code of 1986, as amended (the “Tax Code”); (ii) from alternative minimum taxable income as defined in Section 55(b) (2) of the Tax Code except to the extent such interest is required to be included in the adjusted current earnings adjustments applicable to corporations under Section 56 of the Tax Code in calculating corporate alternative minimum taxable income; or (iii) Colorado taxable income or Colorado alternative minimum taxable income under present State law, the Authority covenants it will not take any action or omit to take any action, if such action or omission would cause the interest on such Bonds to lose such exclusion(s). Without limiting the generality of the foregoing, the Authority shall maintain such records regarding the investment of the proceeds of any Bonds that are issued by either the Authority or the Districts to fulfill any rebate obligations pursuant to Section 148 of the Tax Code. The foregoing covenant shall remain in full force and effect, notwithstanding the payment in full or defeasance of the Bonds, until the date on which all obligations of the Authority in fulfilling the above covenant under the Tax Code and State law have been met. 5.6 Pledge of Payment. The financial obligations of the Districts to remit District revenues to the Authority to fund the Actual Capital Costs and the Actual Operations and Maintenance Costs hereunder shall be a Multiple Fiscal Year Financial Obligations of each District, payable from ad valorem property taxes generated as a result of the certification by each District of a debt service and an operations mill levy and any revenue derived from Development Fees or other fees, rates, tolls or charges of the Districts. The full faith and credit of each District, as limited hereby, is hereby pledged to the punctual payment of the amounts to be paid {00569297.DOC v:3 } 18 hereunder. Such amounts shall, to the extent necessary, be paid out of the general revenues of each District or out of any funds available for that purpose. For the purpose of raising such general revenues, and for the purpose of providing the necessary funds to make payments hereunder as the same become due, the Board of each District shall annually determine, fix and certify a rate of levy for ad valorem property taxes to the County, which when levied on all of the taxable property of such District, shall raise direct ad valorem property tax revenues which, when added to other funds of the District legally available therefore, will be sufficient to promptly and fully pay the amounts to be paid hereunder, as well as all other Multiple Fiscal Year Financial Obligations or general obligation indebtedness of such District, as the same become due. Except as limited herein, each District covenants to levy such mills which are from time to time lawful, and as necessary, together with other moneys of the District, to pay the amounts to be paid hereunder, along with all other general obligation indebtedness or multiple-year financial obligations of the District. Notwithstanding anything to the contrary set forth herein, no District shall be obligated to impose a mill levy in excess of what is allowable under the Service Plan. 5.7 Effectuation of Pledge; Appropriation; Regulatory Amendment. Except as limited hereby, the amounts to be paid hereunder are hereby appropriated for that purpose, and such amounts shall be included in the annual budgets and the appropriation resolutions or measures to be adopted or passed by the Board of each District in each year this CABEA remains in effect. The Authority shall direct the mill levy to be imposed each year by the Districts. No provisions of any constitution, statute, resolution or other measure enacted after the execution of this CABEA shall in any manner be construed as limiting or impairing the obligations of a District to levy, administer, enforce and collect the ad valorem property taxes and other revenues required for the payment of its obligations hereunder. It shall be the duty of the Board of each District annually, at the time and in the manner provided by law for the levying of such District’s taxes, to ratify and carry out the provisions hereof regarding the levy and collection of the ad valorem property taxes herein specified, and to require the officers of the District to cause the appropriate officials of the County, to levy, extend and collect said taxes in the manner provided by law. The Districts each acknowledge this CABEA was voted upon by their respective electorates prior to submission, if any, of this CABEA to the State Securities Commission (or other regulatory body with jurisdiction) for the State, and/or to other regulatory authorities to obtain required authorizations for this CABEA to be executed. The Districts anticipated at the time of preparation of this CABEA that changes or modifications to this CABEA might be necessary to comply with regulatory requirements. This CABEA may be modified, and shall be deemed to be modified, as necessary to obtain the initial or continuing authorization of any applicable regulatory authorities. 5.8 Authority Reliance; Funding Obligations Pending Dispute Resolution. Each District agrees that its funding obligations hereunder are absolute, irrevocable, unconditional and irrepealable within the meaning of Article XI, Section 6 of the Colorado Constitution. The Districts agree that their authority to modify this CABEA is limited so as to prohibit a repeal of {00569297.DOC v:3 } 19 the obligations hereunder. The Districts each agree, notwithstanding any fact, circumstance, dispute, or any other matter, that they will not take or fail to take any action which would delay a payment to the Authority or impair the Authority’s ability to receive payments due hereunder. Each District acknowledges that the Authority may issue revenue Bonds and the Authority may obtain financial commitments and security for its Bonds from third parties, all of whom shall be relying on performance of the payment obligations of the Districts hereunder. The purpose of this Section is to ensure that the Authority receives all payments due herein in a timely manner so that the Authority may pay Actual Capital Costs and Actual Operations and Maintenance Costs. Notwithstanding that the bondholders are not in any manner third-party beneficiaries of this CABEA, and do not have any rights in or rights to enforce or consent to amendments of this CABEA, each District agrees that during the pendency of any litigation which may arise hereunder, all payments shall be made by such District for the purpose of enabling the Authority to make payments on its Bonds. If a District believes it has valid defenses, setoffs, counterclaims, or other claims, it shall make all payments to the Authority as described herein and attempt or seek to recover such payments by actions at law or in equity for damages or specific performance. 5.9 Parameters for Bond Issuance. Unless otherwise previously approved in writing by the City, all Bonds issued by any of the Districts and/or the Authority shall be subject to the limitations set forth in the Service Plan. ARTICLE 6. BUDGET PROCESS 6.1 Budget Process. The Authority shall follow the budget process established in the Special District Act. ARTICLE 7. CONSTRUCTION OF PUBLIC IMPROVEMENTS 7.1 Authority to Construct and Acquire Public Improvements. The Authority shall have the right and power to construct and acquire all Public Improvements pursuant to a process and procedure set forth in the Rules and Regulations and as hereinafter provided. If required by the Special District Act and/or the Service Plan, a contract for construction of approved Public Improvements shall be publicly bid and finally approved at a public meeting. Prior to the approval of a construction contract for approved Public Improvements, the Authority shall also determine the operations and maintenance and repair and replacement costs associated with such Public Improvements for purposes of the impact on the operations and maintenance budget in the current and future years. The Authority Board shall schedule, phase, and configure the Public Improvements to adequately and economically provide for the needs of the Districts’ residents and property owners, and as development demands require. The Authority shall obtain all necessary governmental approvals, and exercise reasonable efforts to comply and cause its designated contractors to comply with Colorado and other applicable rules, laws, regulations and orders. The Authority shall cause Construction of the Public Improvements to be commenced on a timely basis, subject to receipt of all necessary governmental approvals and the terms of this CABEA. The Authority shall deliver to the Districts copies of any and all Construction contracts and related documents concerning the {00569297.DOC v:3 } 20 Public Improvements upon request. The Authority shall diligently and continuously prosecute to completion the Construction of the Public Improvements. 7.2 City Requirements. The facility and service standards of the Authority shall be compatible with those in the City Code. ARTICLE 8. OWNERSHIP AND DEDICATION OF PUBLIC IMPROVEMENTS; OPERATIONS AND MAINTENANCE SERVICES 8.1 Ownership of Public Improvements. The Authority shall own, operate and maintain all Public Improvements unless and until any of such Public Improvements are dedicated to the City or another appropriate governmental entity for perpetual ownership and maintenance. The Districts hereby transfer and assign to the Authority all interests in real estate contracts, and the Districts agree to execute all deeds and other documents necessary to evidence this transfer and conveyance. 8.2 Transfer of Public Improvements. Except as may be required by the City, the Authority shall not transfer any Public Improvements to another entity without the express written consent of the District Boards. 8.3 Operations and Maintenance Services. Within the constraints of the Final Budget and appropriations for such purpose, the Authority Board shall supervise and cause to be performed all Operation and Maintenance Services for all Public Improvements owned by the Authority regardless of location, including, but not limited to, the following: (a) Draft proposals, bidding, contract and administration and supervision of service providers; (b) Supervise and ensure contract compliance by all service contractors, including the establishment and maintenance of preventive maintenance programs; (c) Procure all inventory, parts, tools, equipment and other supplies necessary to perform the services required; (d) Provide operators, which operators shall perform duties, including, but not limited to, the following: (1) Operations and maintenance of Public Improvements; (2) Cooperation with state, City and federal authorities in providing such tests as are necessary to maintain compliance with appropriate governmental standards; (3) Permitting and supervision of the connection of irrigation lines to private structures; (4) Coordinate construction with various utility companies to ensure minimum interference with Public Improvements; {00569297.DOC v:3 } 21 (5) Perform routine maintenance and repairs necessary to continue the efficient operation of Public Improvements; (6) Provide for the services of subcontractors necessary to maintain and continue the efficient operation of Public Improvements; (7) Provide for emergency preparedness, consisting of a centralized telephone number maintained to provide adequate response to emergencies; and (8) Provide for and coordinate all programming of services to be provided by the Authority to the residents, taxpayers and property owners in the Service Area as contemplated by the Service Plan. 8.4 Authority Manager. The Authority shall hire an Authority Manager to assist in the implementation of the Operations and Maintenance Services. (a) The costs associated with the Operations and Maintenance Services shall be determined during the budget process set forth in the Special District Act. (b) The Authority shall make available copies of all service contracts to the Districts. ARTICLE 9. SPECIAL PROVISIONS 9.1 Rights of the Authority. Subject to the limitations of this CABEA, the Districts grant the Authority the right to construct, own, use, connect, disconnect, modify, renew, extend, enlarge, replace, convey, abandon or otherwise dispose of any and all of the real property, Public Improvements or appurtenances thereto, and any and all other interests in real or personal property or otherwise, within the control of the Districts to enable the Authority to provide the Public Improvements and Operations and Maintenance Services. The Districts grant the Authority the right to occupy any place, public or private, which the Districts might occupy for the purpose of fulfilling the obligations of the Authority herein. To implement the foregoing, the Districts agree to exercise such authority, to do such acts, and to grant such easements as may reasonably be requested by the Authority; provided that, any legal, engineering, technical or other services required, or costs incurred, for the performance of this obligation shall be performed by a Person in the employment of or under contract with, and paid by, the Authority. 9.2 Right to Provide Public Improvements and Services. The Districts agree that they shall not without the prior written consent of the Authority: (i) provide Public Improvements of any kind to their residents and property owners, except for financing or construction and dedication of the Public Improvements; or (ii) provide Operations and Maintenance Services to its residents and property owners. Except as may be required by law or retain the tax exempt status of any Debt, the Authority shall not permit any connection to or use of Public Improvements by any extra-territorial service users without the Districts’ written consent. The Authority shall be authorized to permit the use of certain park and recreational Public Improvements to persons outside of the boundaries of the Districts; provided, however, where practical, the Authority shall establish differential fees for use of the park and recreational Public Improvements for persons outside of the Districts so the fees and taxes paid by residents, {00569297.DOC v:3 } 22 taxpayers and property owners inside the Service Area do not subsidize the use of the park and recreational Public Improvements by extraterritorial users. 9.3 Consolidation and Dissolution of Districts. It is anticipated that the Districts will initiate consolidation proceedings in accordance with the Special District Act at such time as the Development is built-out and the Authority owns and maintains all of the Public Improvements. Except as described herein, the Districts shall not file a request with any court to consolidate with any other Title 32 districts without the prior written consent of the City Council. ARTICLE 10. REPRESENTATIONS AND WARRANTIES 10.1 General Representations. In additional to the other representations, warranties and covenants made by the Districts herein, the Districts make the following representations, warranties and covenants to each other: (a) Each District has the full right, power and authority to enter into, perform and observe this CABEA. (b) Neither the execution of this CABEA, the consummation of the transactions contemplated hereunder, nor the compliance with the terms and conditions of this CABEA by the Districts will conflict with or result in a breach of any terms, conditions, or provisions of, or constitute a default under any agreement, instrument, indenture, judgment, order, or decree to which a District is a party or by which a District is bound. (c) This CABEA is the valid and binding obligation of each of the Districts and is enforceable in accordance with its terms. (d) The Districts shall keep and perform all of the covenants and agreements contained herein and shall take no action which could have the effect of rendering this CABEA unenforceable in any manner. ARTICLE 11. DEFAULTS, REMEDIES, AND ENFORCEMENT; TERMINATION 11.1 Events of Default. The occurrence of any one or more of the following events, and/or the existence of any one or more of the following conditions shall constitute an Event of Default under this CABEA: (a) The failure of any District to make any payment when the same shall become due and payable as provided herein and cure such failure within ten (10) business days of receipt of notice from one of the other Districts or the Authority of such failure; (b) The failure to perform or observe any other covenants, agreements, or conditions in this CABEA on the part of any District and to cure such failure within thirty (30) days of receipt of notice from one of the other Districts or the Authority of such failure unless such default cannot be cured within such thirty (30) day period, in which event the defaulting party shall have an extended period of time to complete the cure, {00569297.DOC v:3 } 23 provided that action to cure such default is commenced within said thirty (30) day period and the defaulting party is diligently pursuing the cure to completion. 11.2 Remedies on Occurrence of Events of Default. Upon the occurrence of an Event of Default, the Districts and the Authority shall have the following rights and remedies: (a) The non-defaulting District(s) or the Authority may ask a court of competent jurisdiction to enter a writ of mandamus to compel the Board of the defaulting District to perform its duties under this CABEA, and/or to issue temporary and/or permanent restraining orders, or orders of specific performance, to compel the defaulting District to perform in accordance with this CABEA. (b) The non-defaulting District(s) or the Authority, or both, may protect and enforce its rights under this CABEA by such suits, actions, or special proceedings as they shall deem appropriate, including, without limitation, any proceedings for the specific performance of any covenant or agreement contained herein, for the enforcement of any other appropriate legal or equitable remedy, or for the recovery of damages, including attorneys’ fees and all other costs and expenses incurred in enforcing this CABEA. (c) The non-defaulting District(s) shall have the right to impose a mill levy, budget and expend funds as necessary to enforce the terms of this CABEA. (d) To foreclose any and all liens in the manner specified by law. Notwithstanding anything to the contrary contained herein, prior to the time the Authority requires a District to impose a mill levy for their obligations hereunder, any District may file for inactive status and filing for such inactive status shall not constitute an event of default hereunder. 11.3 General. (a) Delay or Omission No Waiver. No delay or omission of any District to exercise any right or power accruing upon any Event of Default shall exhaust or impair any such right or power or be construed as a waiver of any such Event of Default. (b) No Waiver of One Default to Affect Another; All Remedies Cumulative. No waiver of any Event of Default by any District or the Authority shall extend to or affect any subsequent or other Event of Default. All rights and remedies of the Districts and Authority provided herein may be exercised with or without notice, shall be cumulative, may be exercised separately, concurrently, or repeatedly, and the exercise of any such right or remedy shall not affect or impair the exercise of any other right or remedy. ARTICLE 12. INSURANCE 12.1 Authority Insurance. The Authority shall maintain insurance as it determines is appropriate and reasonably commercially available from time to time. {00569297.DOC v:3 } 24 12.2 District Insurance. The Districts shall, to the extent the same are reasonably and commercially available and funds are available therefore, maintain the following insurance coverages with companies and in amounts acceptable to each District’s respective Board: (a) General liability coverage protecting the Districts and their officers, directors, and employees against loss, liability, or expense whatsoever from personal injury, death, property damage, or otherwise, arising from or in any way connected with management, administration, or operations. (b) Directors and officers liability coverage (errors and omissions) protecting the Districts and their directors and officers against any loss, liability, or expense whatsoever arising from the actions and/or inactions of the Districts and their directors and officers in the performance of their duties. 12.3 Workers’ Compensation. The Districts and the Authority shall make provisions for workers’ compensation insurance, social security employment insurance, and unemployment compensation for its employees, if any, as required by any law of the State of Colorado or the federal government. 12.4 Certificates. Upon written request, each District and the Authority shall furnish to the other certificates of insurance showing compliance with the foregoing requirements. Said certificates shall state that the policy or policies evidenced thereby will not be canceled or altered without at least thirty (30) days prior written notice to each District and the Authority. ARTICLE 13. EMPLOYMENT OF ILLEGAL ALIENS 13.1 Certification and Ratification of Addendum with Regard to Employment of Illegal Aliens. By its execution hereof, the Districts and the Authority confirm and ratify all of the certificates, statements, representations and warranties set forth in the Addendum attached hereto and made a part hereof by this reference. ARTICLE 14. MISCELLANEOUS 14.1 Relationship of Parties. This CABEA does not and shall not be construed as creating a relationship of joint venturers, partners, or employer-employee between the Districts. 14.2 Third Party Beneficiaries. The Districts agree that the Developer is a third party beneficiary to this CABEA and the Developer agrees to and acknowledges such as evidenced by signature below. Other than the Developer, it is intended that there be no third party beneficiaries of this CABEA, including, without limitation, the owners of any bonds, notes, contracts, or other obligations incurred or executed by either the Districts or the Authority. Nothing contained herein, expressed or implied, is intended to give any person other than the Districts and the Authority any claim, remedy, or right under or pursuant hereto, and any agreement, condition, covenant, or term contained herein required to be observed or performed by or on behalf of any party hereto shall be for the sole and exclusive benefit of the other parties. 14.3 Assignment; Delegation. Except as set forth herein or as contemplated in the Service Plan, neither this CABEA, nor any of the Districts’ rights, obligations, duties or authority {00569297.DOC v:3 } 25 hereunder may be assigned or delegated in whole or in part by any District without the prior written consent of the other Districts, which consent shall not be unreasonably withheld. Any attempted assignment or delegation in violation of the foregoing shall be deemed void. Consent to one assignment or delegation shall not be deemed to be consent to any subsequent assignment or delegation, nor the waiver of any right to consent to such subsequent assignment or delegation. 14.4 Modification. This CABEA may be modified or amended only by the written agreement of the Districts and the Developer and shall require an amendment to the Service Plans unless the modification is an Administrative Amendment permitted pursuant to Section 1.3(e). 14.5 Addition of New Members. This CABEA may be amended to add one or more special districts as parties so long as: (a) The special district to be added as a member has been organized to serve the property located within the Potential Annexation Area, as the Potential Annexation Area is defined within the Service Plan; and (b) The City has included within the service plan for the special district the authority to execute the CABEA and become a member of the Authority; and (c) Each of the Boards of the Districts has approved the amendment of the CABEA to add the special district as a new member. 14.6 Governing Law. This CABEA shall be construed and interpreted in accordance with the laws of the State of Colorado. Venue for all actions shall be exclusive in Larimer County, Colorado. 14.7 Headings for Convenience Only. The headings, captions, and titles contained herein are intended for convenience of reference only. 14.8 Enforceability. If any provision hereof is declared void or unenforceable by a court of competent jurisdiction, the District involved in such violation or the Authority, if appropriate, shall, to the extent possible, perform such tasks as may be necessary to cure such violation, including, but not limited to, obtaining any necessary voter approvals. 14.9 Time is of the Essence. Time is of the essence hereof. 14.10 Notices. Unless otherwise provided below, all notices, demands, requests or other communications to be sent by one party to the other hereunder or required by law shall be in writing and shall be deemed to have been validly given or served by delivery of same in person to the addressee or by courier delivery via Federal Express or other nationally recognized overnight air courier service, by electronically-confirmed facsimile transmission, or by depositing same in the United State Mail, postage prepaid, addressed as follows: {00569297.DOC v:3 } 26 District Nos. 1-5: Waters’ Edge Metropolitan District No. 1 450 E. 17 th Avenue, Suite 400 Denver, Colorado 80203 Phone: 303-592-4380 Attn: MaryAnn McGeady With a copy to: Then current legal counsel All notices, demands, requests or other communications shall be effective upon such personal delivery or one (1) business day after being deposited with Federal Express or other nationally recognized overnight air courier service, upon electronic confirmation of facsimile transmission, or three (3) business days after deposit in the United States mail. By giving the other party hereto at least ten (10) days’ written notice thereof in accordance with the provisions hereof, each of the Parties shall have the right from time to time to change its address. 14.11 District Records. The Authority shall maintain and be the custodian of the public records for all of the Districts. Access to such records by the Districts and the public shall be as set forth in the Colorado Open Records Act. 14.12 Further Assurances. The Districts each covenant that they will do, execute, acknowledge, and deliver or cause to be done, executed, acknowledged, and delivered, such acts, instruments, and documents as may reasonably be required for the performance of their obligations hereunder. 14.13 Severability of Provision. Any provision of this CABEA which is prohibited, unenforceable or not authorized in any jurisdiction shall, as to such jurisdiction, be ineffective to the extent of such prohibition, unenforceability or non-authorization without invalidating the remaining provisions hereof or affecting the validity, enforceability or legality of such provision in any other jurisdiction. 14.14 Cooperation Between the Districts. Subject to the terms of the Service Plan, the Districts will cooperate with one another and any other District organized within the Development to finance the Actual Operations and Maintenance Costs and Actual Capital Costs. The Districts may, from time to time, enter into intergovernmental agreements similar to this CABEA with other districts organized within the Development. The Districts acknowledge that the boundaries of the Districts may change in the future and that each District shall support the exclusion/inclusion of the subject property from and into the respective District. 14.15 Authority Not a Public Utility. The Districts agree that the Authority is not and shall not be considered or deemed in the future a service company, or a public utility as defined in Section 40-1-103(1)(a), C.R.S., or as such terms are defined in any constitutional provision, statute, or law of the State of Colorado. The Districts further agree that in the event that the Authority is ever determined by a third party to be a public utility in Section 40-1-103(1)(a), C.R.S., the Authority shall be exempt from any regulation by the Public Utilities Commission or any other special commission, pursuant to the Colorado Constitution, Article XXV, and Article {00569297.DOC v:3 } 27 V Section 35, and Sections 32-1-1001(1)(j) and (k), C.R.S. The Districts agree not to undertake any effort to request supervision, control, or regulation of this CABEA, of any of the Districts, or of the property of any District, by the Public Utilities Commission of the State of Colorado, or any other regulatory authority claiming jurisdiction of the subject. 14.16 Entire Agreement. This CABEA and all exhibits attached hereto set forth the entire understanding and agreement of the Districts and supersede and replace all prior agreements, memoranda, arrangements and understandings relating to the subject matter hereof. 14.17 Nonliability of Directors, Members, and Employees. No Member or director of the District Boards, official, employee, agent or attorney or consultant of the Districts or the Authority shall be personally liable in the event of default, or breach of this CABEA or for any amount that may become due under the terms of this CABEA. [SIGNATURE PAGES FOLLOW] {00569297.DOC v:3 } 28 IN WITNESS WHEREOF, the Districts have executed this CABEA as of the day and year first above written. WATERS' EDGE DEVELOPMENTS LLC By: President Attest: Secretary WATERS’ EDGE METROPOLITAN DISTRICT NO. 2 By: President Attest: Secretary WATERS’ EDGE METROPOLITAN DISTRICT NO. 3 By: President Attest: Secretary WATERS’ EDGE METROPOLITAN DISTRICT NO. 4 By: President Attest: Secretary {00569297.DOC v:3 } 29 WATERS’ EDGE METROPOLITAN DISTRICT NO. 5 By: President Attest: Secretary {00569297.DOC v:3 } 30 ACKNOWLEDGMENT AND ACCEPTANCE By execution below, hereby acknowledges and accepts that it is a third-party beneficiary of this Waters’ Edge Community Authority Board Establishment Agreement. WATERS’ EDGE INVESTMENTS LLLP By: Its: {00569297.DOC v:3 } 31 ADDENDUM 1. Pursuant to the requirements of Section 8-17.5–102(1), C.R.S., the Districts and the Authority hereby certify to each other that they do not knowingly employ or contract with an illegal alien who will perform work under the Agreement and that they will participate in the E- Verify Program or Department Program (as defined in Sections 8-17.5-101(3.3) and (3.7), C.R.S.) in order to confirm the employment eligibility of all employees who are newly hired to perform work under the Agreement. 2. In accordance with Section 8-17.5-102(2)(a), C.R.S., the Districts and the Authority shall not: a. Knowingly employ or contract with an illegal alien to perform work under the Agreement; or b. Enter into a contract with a subcontractor that fails to certify to the Districts and the Authority that the subcontractor shall not knowingly employ or contract with an illegal alien to perform work under the Agreement. 3. The Districts and the Authority represent and warrant they have confirmed the employment eligibility of all employees who are newly hired for employment to perform work under the Agreement through participation in either the E-Verify Program or the Department Program. 4. The Districts and the Authority are prohibited from using either the E-Verify Program or the Department Program procedures to undertake pre-employment screening of job applicants while the Agreement is in effect. 5. If the Districts or the Authority obtain actual knowledge that a subcontractor performing work under the Agreement knowingly employs or contracts with an illegal alien, the Districts or the Authority shall: a. Notify the subcontractor and the other parties within three days that the Districts or the Authority have actual knowledge that the subcontractor is employing or contracting with an illegal alien; and b. Terminate the subcontract with the subcontractor if within three days of receiving the notice the subcontractor does not stop employing or contracting with the illegal alien; except that the Districts or the Authority shall not terminate the contract with the subcontractor if during such three days the subcontractor provides information to establish that the subcontractor has not knowingly employed or contracted with an illegal alien. 6. The Districts and the Authority shall comply with any reasonable request by the Colorado Department of Labor and Employment (“Department”) made in the course of an investigation that the Department is undertaking, pursuant to the law. 7. If any of the Districts or the Authority violate any provision of Section 8-17.5– 102(1), C.R.S., the other parties may terminate the Agreement immediately and the violating District or the Authority shall be liable to the other parties for actual and consequential damages to the other parties resulting from such termination, and the other parties shall report such violation by the violating District or the Authority to the Colorado Secretary of State, as required by law. NOTICE OF PUBLIC HEARING NOTICE is hereby given pursuant to Section 32-I-204(l), C.R.S., that on Tuesday, September 5,2017, at 6:00 P.M., or as soon as possible thereafter, a public hearing will be conducted. The hearing will be conducted in the Council Chambers, City Hall'West, 300 La Porte Avenue, Fort Collins, Colorado, or at such other time and place as this hearing may be continued. A public hearing will be heard upon the application on file with the Fort Collins City Council, by the Petitioners for the proposed Waters' Edge Metropolitan District Nos. 1-5 (collectively the "Districts"), for the formation of metropolitan district(s). The affected property is generally located north of Richards Lake Road, west of Interstate 25, south of East Douglas Road and east of Terry Lake Road, in the City of Fort Collins, Larimer County, Colorado. NOTICE IS FURTHER GIVEN that, pursuant to Sections 32-I-203(3,5) and32-I- 204(L 5), C.R.S., the owner of real property within the proposed District(s) may file a request(s) with the Fort Collins City Council, requesting that such real property be excluded from the proposed District(s). Such request(s) may be filed any time after the Consolidated Service Plan is filed with the Fort Collins City Council, but no later than ten (10) days before the day fixed for the hearing on said Consolidated Service Plan. Reason: Project Name: Date of Application: Type of District: Published In: Formation of Title 32 Special Districts 'Waters' Edge Metropolitan District Nos. 1-5 Iuly 7, 2017 \ Metropolitan Fort Collins Coloradoan August 15,2017 {00570582,DOCX v:1 } EXHIBIT B CERTIFICATE OF MAILING I hereby certify that on August L4,2017, a true and correct copy of the foregoing Notice of Public Hearing on the proposed Consolidated Service Plan for Waters' Edge Metropolitan District Nos. 1-5 was sent via regular mail to the person(s) and/or entities named on Exhibit A attached hereto. McGeady Becher P.C By: Paralegal {00570582,DOCX 2 v:1 ) EXHIBIT A Mailing List 'Waters' Edge Investments LLLP 5935 South Zang Street, Ste. 230 Littleton, CO 80127 Larimer County Board of County Commissioners PO Box 1190 Fort Collins, CO 80522 Poudre Valley Fire Protection District 102 Remington Street Fort Collins, CO 80524 Health District of Northern Larimer County 120 Bristlecone Drive Fort Collins, CO 80524 Larimer County Pest Control c/o Larimer County Natural Resources PO Box 1190 Fort Collins, CO 80522 Northern Colorado'Water Conservation District 220 Water Avenue Berthoud, CO 80513 East Larimer County Water District PO Box 2044 Fort Collins, CO 80522 Boxelder Sanitation District PO Box 1518 Fort Collins, CO 80522 Cheny Hills Sanitation District 512 North Link Lane Fort Collins, CO 80524 Larimer County P.I.D. 54 Terry Shores c/o Larimer County Engineering Department PO Box 1190 Fort Collins, CO 80522 {00570582.DOCX v:l } North V/eld County Water District PO Box 56 Lucerne, CO 80646 Larimer County P.LD. No. 37 Terry Cove c/o Larimer County Engineering Department PO Box 1190 Fort Collins, CO 80522 Larimer County P.I.D. No. 42 Cottonwood Shores c/o Larimer County Engineering Department PO Box 1190 Fort Collins, CO 80522 City of Fort Collins City Council PO Box 580 Fort Collins, CO 80522 Fort Collins Downtown Development Authority PO Box 580 Fort Collins, CO 80522 North College Avenue Urban Renewal Authority PO Box 580 Fort Collins, CO 80522 Larimer County G.I.D. No. 12 Club Estates c/o Larimer County Engineering Department PO Box 1190 Fort Collins, CO 80522 Larimer County P.I.D. No. 48 Puebla Vista Estates c/o Larimer County Engineering Department PO Box 1190 Fort Collins, CO 80522 Poudre River Public Library District c/o Seter & Vanderwall P.C. 7400F,. Orchard Road, Ste. 3300 Greenwood Village, CO 80111 Ault Fire Protection District 526 Maple Avenue Eaton, CO 80615 {00570582.DOCXv:l } A-4 Clearview Library District 720 Third Street Vy'indsor, CO 80550-5420 Fort Collins Conservation 1415 North College Avenue, Suite 3 Fort Collins, CO 80524 High Plains Library 2650 V/. 29th Street Greeley, CO 80631 Nunn Fire PO Box 250 Nunn, CO 80648 V/eld County Board of County Commissioners 1 150 O Street Greeley, CO 80631 V/est Greeley Conservation 4302'West 9th Street Road Greeley, CO 80634 Division of Local Government 1313 Sherman St., Suite 521 Denver, CO 80203 {00570582.DOCX v:l } A-5 NOTICE OF PUBLIC HEARING NOTICE is hereby given pursuant to Section 32-l-204(1), C.R.S., that on Tuesday, September 5,2017, at 6:00 P.M., or as soon as possible thereafter, a public hearing will be conducted, The hearing will be conducted in the Council Chambers, City Hall'West, 300 La Porte Avenue, Fort Collins, Colorado, or at such other time and place as this hearing may be continued. A public hearing will be heard upon the application on file with the Fort Collins City Council, by the Petitioners for the proposed Waters' Edge Metropolitan District Nos. 1-5 (collectively the "Districts"), for the formation of metropolitan district(s). The affected property is generally located north of Richards Lake Road, west of Interstate 25, south of East Douglas Road and east of Teny Lake Road, in the City of Fort Collins, Larimer County, Colorado. NOTICE IS FURTHER GIVEN that, pursuant to Sections 32-l-203(3.5) and32-I- 204(I.5), C.R.S., the owner of real property within the proposed District(s) may file a request(s) with the Fort Collins City Council, requesting that such real property be excluded from the proposed District(s). Such request(s) may be filed any time after the Consolidated Service Plan is filed with the Fort Collins City Council, but no later than ten (10) days before the day fixed for the hearing on said Consolidated Service Plan. Reason: Project Name: Date of Application: Maximum Mill Levy - Debt: Maximum Mill Levy - Operations & Maintenance Maximum Combined Mill Levy (Debt and Operations and Maintenance) Type of District: Published In: Formation of a Title 32 Special Districts Waters' Edge Metropolitan District Nos. 1-5 JuIy 7, 2017 50.000 mills, as adjusted 100.000 mills, as adjusted 100.000 mills, as adjusted Metropolitan Fort Collins Coloradoan August 15,2017 {00570619.DOCX v:l } CERTIFICATE OF MAILING I hereby certify that on August 14,2017, a true and correct copy of the foregoing Notice of Public Hearing on the proposed Consolidated Service Plan for W'aters' Edge Metropolitan District Nos. 1-5 was sent via regular mail to the person(s) andior entities named on Eb!þ!!1! attached hereto. McGeady Becher P.C. By: Paralegal {00570619,DOCX 2 v:1 } Waters Edge East LLC 5935 S. Zang Street, Ste.230 Littleton, CO 80127 Waters Edge West LLC 5935 S. ZangStreet, Ste. 230 Littleton, CO 80127 Hearthstone Association c/o Touchstone Property Management 2850 McClelland Drive, Ste. 1000 Fort Collins, CO 80525 EXHIBIT A Mailing List {00570619.DOCX v:l } A-1 NOTICE OF PUBLIC HEARING NOTICE is hereby given pursuant to Section 32-I-204(l), C.R.S., that on Tuesday, September 5,201J, at 6:00 P.M., or as soon as possible thereafter, a public hearing will be conducted. The hearing will be conducted in the Council Chambers, City Hall Vy'est, 300 La Porte Avenue, Fort Collins, Colorado, or at such other time and place as this hearing may be continued. A public hearing will be heard upon the application on file with the Fort Collins City Council, by the Petitioners for the proposed Districts, for the formation of metropolitan district(s). The affected property is generally located north of Richards Lake Road, west of Interstate 25, south of East Douglas Road and east of Terry Lake Road, in the City of Fort Collins, Larimer County, Colorado. NOTICE IS FURTHER GIVEN that, pursuant to Sections 32-I-203(3.5) and32-1- 204(1.5), C.R.S., the owner of real property within the proposed District(s) may file a request(s) with the Fort Collins City Council, requesting that such real property be excluded from the proposed District(s). Such request(s) may be filed any time after the Consolidated Service Plan is filed with the Fort Collins City Council, but no later than ten (10) days before the day fixed for the hearing on said Consolidated Service Plan. Reason: Project Name: Date of Application: Maximum Mill Levy - Debt: Maximum Mill Levy - Operations & Maintenance Maximum Combined Mill Levy (Debt and Operations and Maintenance) Type of District: Published In: Formation of a Title 32 Special Districts 'Waters' Edge Metropolitan District Nos. 1-5 July 7, 2017 50.000 mills, as adjusted i00.000 mills, as adjusted 100.000 mills, as adjusted Metropolitan Fort Collins Coloradoan August 15,2017 NOTICE IS FURTHER GIVEN that, pursuant to the Policy for Reviewing Service Plans for Title 32 Metropolitan Districts, as adopted pursuant to Resolution 2008-069 by the City Council for the City of Fort Collins, the Districts are being organized to plan, design, acquire, construct, install, relocate, redevelop and operate and maintain certain water improvements and park and recreation improvements, as more specifically defined in the Consolidated Service Plan, which can be examined at the offices of Joseph Knopinski, 5935 S. Zang Street, Suite 230, Littleton, Colorado 80127. The legal descriptions for the boundaries of the Districts and the Inclusion Area are attached hereto as Exhibit A and incorporated herein by reference. Any such protest or objection must be submitted in writing to the City Manager for the City of Fort Collins at or prior to the above mentioned public hearing in order to be considered, or shall be deemed waived. {00570619.DOCX v:l } EXHIBIT C EXHIBIT A Legal Descriptions District No. L A parcel of land, located in the Southwest Quarter (SV/1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the V/est line of Section 29 asbearing North 00o28'06" East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone,North American Datum 198312011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00"28'06" East along said'West line a distance of 1705.41 feet to the extension of centerline of Morningstar Wuy; THENCE South 89'31 '52" East along said extension a distance of 30.00 feet to the East Right- oÊV/ay line of Turnberry Road; THENCE continuing along said extension South 89'31 '52" EasT a distance of 24.00 feet to the POINT OF BEGINNING; THENCE North 00o28'06" East a distance of 50.00 feet; THENCE South 89"31'52" East a distance of 50.00 feet; THENCE South 00o28'06" West a distance of 50.00 feet; THENCE North 89'31'52" West a distance of 50.00 feet to the POINT OF BEGINNING.; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (+). District No. 2 A parcel of land, located in the South Half (S 1/2) of Section Thirty (30), Township 8 North (T.8N.), Range Sixty-Eight V/est (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: Lots 1 through 345 and Tracts AA, BB, A, B, C, D, E, F, G, H,I, J, K, K'l, K-2, L,L-I,L-z,M, M-1, M-2, N, O, P, Q, R, S, T, lJ, V, W, X, Y and Z of Waters Edge as recorded July 19, 2010 as Reception No. 20100041008 of the records of the Larimer County Clerk and Recorder, located in the South Half (S l12) of Section Thirty (30), Township Eight North (T.8N.), Range Sixty-eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado. Said described parcel of land contains 88.126 acres, more or less. {00570619.DOCXv:l } A-1 District No. 3 A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 asbeaùng North 00o28'06" East being a Grid Bearing of the Colorado State Plane Coordinate System, Noìth Zone,North American Datum 198312011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00o28'06" East along said West line a distance of 1705.41 feet to the extension of centerline of Morningstar Wuy; THENCE South 89"31 '52" East along said extension a distance of 30.00 feet to the East Righf of-Way line of Turnberry Road; THENCE continuing along said extension South 89"31 '52" East a distance of 24.00 feet to the POINT OF BEGINNING; THENCE South 89'31'52" East a distance of 50.00 feet; THENCE South 00o28'06" 'West a distance of 50.00 feet; THENCE North 89'31'52" West a distance of 50.00 feet; THENCE North 00o28'06" East a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (+). D No.4 A parcel of land, located in the Southwest Quarter (SV/1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the V/est line of Section 29 asbearing North 00o28'06" East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone,North American Datum 198312011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00o28'06" East along said West line a distance of 1705.41 feet to the extension of centerline of Morningstar Wuy; THENCE South 89o31 '52" East along said extension a distance of 30.00 feet to the East Right of-V/ay line of Turnberry Road; THENCE continuing along said extension South 89'31'52" East a distance of 74.00 feet to the POINT OF BEGINNING; THENCE North 00o28'06" East a distance of 50.00 feet; THENCE South 89"31'52" East a distance of 50.00 feet; THENCE South 00o28'06" West a distance of 50.00 feet; THENCE North 89"31'52" West a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (+). {00570619.DOCX v:1 } A-2 District No. 5 A parcel of land, located in the Southwest Quarter (SV/1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight V/est (R.68V/.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows : COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 asbearing North 00o28'06" East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone, North American Datum 198312011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00o28'06" East along said'West line a distance of 1705.41 feet to the extension of centerline of Morningstar Way; THENCE South 89"31'52" East along said extension a distance of 30.00 feet to the East Right of-Way line of Turnberry Road; THENCE, continuing along said extension South 89"31'52" East a distance of 74.00 feet to the POINT OF BEGINNING; THENCE South 89'31'52" East a distance of 50.00 feet; THENCE South 00o28'06" West a distance of 50.00 feet; THENCE North 89'31'52" 'West a distance of 50.00 feet; THENCE North 00o28'06" East a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (+). {00570619.DOCX v:l } A-3 rv4r$R$ $soÊ ùt$r$oPoi,irtï¡tt, D¡silnfg"t lNsgilsrfil #Bb¡t A parcel of land, Iocated in Section Twenty-nine (29), Township I North (T.8N.), Range Sixty- Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), Clty of Fort Collins, County of Larimer, State of Colorado and being more partícularly described as follows: All that port¡on of Section 29 including Lind Property, Second Flling, Flnal Plat Recorded January 18, 2007 as Reception No. 20070004594, according to County oflarimer Records, excepting thercfrom the fotlowing parcels: (1.) That portion of Section 29 lying east of the centerline of the W.P. Elder Rcservoir Outlet Canal, (2.) Watø's Edge Metropolitan Districts l, 3,4 and 5. (3.) All of that raot of land known as Lind Property, Final Plat Reco¡ded December 2,2003 as Reccption No, 2580'17, according to County of Larimer reçords. O:U015374.8\PRoP-DESCT¿0153748-INCLUSION ARBA docPago I of 2 CERTIFICATE OF' MAILING I hereby certify that on August 23,2017, a true and correct copy of the foregoing Notice of Public Hearing on the proposed Consolidated Service Plan for Waters' Edge Metropolitan District Nos. 1-5 was sent via regular mail to the person(s) and/or entities named on Exhibit B attached hereto. McGeady Becher P.C, By Paralegal {00570619.DOCX v:1 } Waters Edge East LLC 5935 S. Zang Street, Ste. 230 Littleton, CO 80127 Waters Edge West LLC 5935 S. ZangStreet, Ste. 230 Littleton, CO 80127 Hearthstone Association c/o Touchstone Property Management 2850 McClelland Drive, Ste. 1000 Fort Collins, CO 80525 Exhibit B Mailing List {00570619.DOÇX v:1 } B-1 NOTICE OF PUBLIC HEARING SET FORTH BELOV/ is a Notice regarding the proposed Vy'aters' Edge Metropolitan District Nos. 1-5 (collectively the "Districts"). You are receiving this Notice because you have been identified as the owner of property that is located within the future inclusion area of the proposed District(s). Please contact the proponent of the Districts, Joseph Knopinski, 5935 S. Zang Street, Suite 230,Littleton, CO 80127; telephone: (303) 858-0250 with questions or to confirm the boundaries of the proposed Districts. NOTICE is hereby given pursuant to Section 32-I-204(I), C.R.S., that on Tuesday, September 5,201J, at 6:00 P.M., or as soon as possible thereafter, a public hearing will be conducted. The hearing will be conducted in the Council Chambers, City Hall Vy'est, 300 La Porte Avenue, Fort Collins, Colorado, or at such other time and place as this hearing may be continued. A public hearing will be heard upon the application on file with the Fort Collins City Council, by the Petitioners for the proposed Districts, for the formation of metropolitan district(s). The affected property is generally located north of Richards Lake Road, west of Interstate 25, south of East Douglas Road and east of Terry Lake Road, in the City of Fort Collins, Larimer County, Colorado. NOTICE IS FURTHER GIVEN that, pursuant to Sections 32-l-203(3.5) and 32-1- 204(1.5), C.R.S., the owner of real property within the proposed District(s) may file a request(s) with the Fort Collins City Council, requesting that such real property be excluded from the proposed District(s). Such request(s) may be filed any time after the Consolidated Service Plan is filed with the Fort Collins City Council, but no later than ten (10) days before the day fixed for the hearing on said Consolidated Service Plan. Reason: Project Name: Date of Application: Maximum Mill Levy - Debt: Maximum Mill Levy - Operations & Maintenance Maximum Combined Mill Levy (Debt and Operations and Maintenance) Type of District: Published In: Formation of a Title 32 Special Districts 'Waters' Edge Metropolitan District Nos. 1-5 July 7, 2017 50.000 mills, as adjusted 100.000 mills, as adjusted 100.000 mills, as adjusted Metropolitan Fort Collins Coloradoan August 15,2017 NOTICE IS FURTHER GIVEN that, pursuant to the Policy for Reviewing Service Plans for Title 32 Metropolitan Districts, as adopted pursuant to Resolution 2008-069 by the City Council for the City of Fort Collins, the Districts are being organized to plan, design, acquire, construct, install, relocate, redevelop and operate and maintain certain water improvements and park and recreation improvements, as more specifically defined in the Consolidated Service Plan, which can be examined at the offices of Joseph Knopinski, 5935 S. Zang Street, Suite 230, Littleton, {00570619.DOCX v:l } Colorado 80127, The legal descriptions for the boundaries of the Districts and the Inclusion Areaareattachedheretoas@andincorporatedhereinbyreference.Anysuchprotestor objection must be submiued in writing to the City Manager for the City of Fort Collins at or prior to the above mentioned public hearing in order to be considered, or shall be deemed waived. {00570619.DOCX v:l 2 } EXHIBIT A Legal Descriptions District No. L A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 asbearing North 00o28'06" East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone,North American Datum 198312011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00o28'06" East along said V/est line a distance of 1705.41 feet to the extension of centerline of Morningstar Wuy; THENCE South 89"31 '52" East along said extension a distance of 30.00 feet to the East Right of-Way line of Turnberry Road; THENCE continuing along said extension South 89"31'52" EasI a distance of 24.00 feet to the POINT OF BEGINNING; THENCE North 00o28'06" East a distance of 50.00 feet; THENCE South 89'31 '52" East a distance of 50.00 feet; THENCE South 00o28'06" West a distance of 50.00 feet; THENCE North 89"31'52" West a distance of 50.00 feet to the POINT OF BEGINNING.; Said described parcel of land contains 2$00 Square Feet or 0.057 Acres, more or less (+). District No. 2 A parcel of land, located in the South Half (S1/2) of Section Thirty (30), Township 8 North (T.8N.), Range Sixty-Eight West (R.68V/.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: Lots 1 through 345 andTracts AA, BB, A, B, C, D, E, F, G, H,I, J, K, K-1, K-2, L, L-l, L'2,M, M-1, M-2, N, O, P, Q, R, S, T,lJ, V, W, X, Y and Z of Waters Edge as recorded July 19,2010 as Reception No. 2010004i008 of the records of the Larimer County Clerk and Recorder, located in the South Half (S1/2) of Section Thirty (30), Township Eight North (T.8N.), Range Sixty-eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado. Said described parcel of land contains 88.126 acres, more or less. {00570619,DOCX v:l } A-1 District No. 3 A parcel of land, located in the Southwest Quarter (SV/1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight West (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 as bearing North 00o28'06" East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone,North American Datum 198312011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00o28'06" East along said V/est line a distance of 1705.41 feet to the extension of centerline of Morningstar Wuy; THENCE South 89'31 '52" East along said extension a distance of 30.00 feet to the East Right of-Way line of Turnberry Road; THENCE continuing along said extension South 89"31 '52" East. a distance of 24.00 feet to the POINT OF BEGINNING; THENCE South 89"31'52" East a distance of 50.00 feet; THENCE South 00o28'06" West a distance of 50.00 feet; THENCE North 89"31'52" West a distance of 50.00 feet; THENCE North 00o28'06" East a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (*). District No. 4 A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight V/est (R.68W.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the West line of Section 29 asbearing North 00o28'06,' East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone,North American Datum 198312011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00o28'06" East along said V/est line a distance of 1705.41 feet to the extension of centerline of Morningstar V/uy; THENCE South 89'31 '52" East along said extension a distance of 30.00 feet to the East Right- of-V/ay line of Turnberry Road; THENCE continuing along said extension South 89'3 I'52" East a distance of 74.00 feet to the POINT OF BEGINNING; THENCE North 00o28'06" East a distance of 50.00 feet; THENCE South 89"31 '52" East a distance of 50.00 feet; THENCE South 00o28'06" West a distance of 50.00 feet; THENCE North 89"31'52" West a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Actes, more or less (+). {00570619.DOCX v: I } A-2 District No. 5 A parcel of land, located in the Southwest Quarter (SW1/4) of Section Twenty-nine (29), Township 8 North (T.8N.), Range Sixty-Eight V/est (R.68V/.) of the Sixth Principal Meridian (6th P.M.), City of Fort Collins, County of Larimer, State of Colorado and being more particularly described as follows: COMMENCING at the Southwest corner of said Section 29 and assuming the V/est line of Section 29 asbearing North 00o28'06" East being a Grid Bearing of the Colorado State Plane Coordinate System, North Zone, North American Datum 198312011, a distance of 2638.33 feet and with all other bearings contained herein relative thereto; THENCE North 00o28'06" East along said West line a distance of 1705.41 feet to the extension of centerline of Morningstar V/ay; THENCE South 89"31 '52" Easf" along said extension a distance of 30.00 feet to the East Right of-V/ay line of Turnberry Road; THENCE continuing along said extension South 89"31 '52" East a distance of 74.00 feet to the POINT OF BEGINNING; THENCE South 89"31'52" East a distance of 50.00 feet; THENCE South 00o28'06" West a distance of 50.00 feet; THENCE North 89"31'52" West a distance of 50.00 feet; THENCE North 00o28'06" East a distance of 50.00 feet to the POINT OF BEGINNING; Said described parcel of land contains 2,500 Square Feet or 0.057 Acres, more or less (+). {00570619.DOCX v:l } A-3 ritÂTEns' sDit$ Il{üT4qfôi.mÈÌtl' DÍs-Taiql iNe[¡üsIoN AJËB¡I A paroel of land, located in Section Twenty-nine (29), Township SNorth (T.8N.),.Range Sixty-_ Eiþt West (R.O|W.¡ of tne Sixth Principal Meddian(6th P.M), Clty_of Fort Collins, County of Laiimer, State of Colorado and being more particularly described as follows: All that portion of Seotion 29 including Lind Property, Second Filing, Final Plat Recorded January I 8, 200i as Reoeption No. 20070004594, according to county of Larimer Records, excepting therefrom tho following parcels: (l ,) That portion of Section 29 lying cast of the oenterlinc of the W.P' Elder Rcservoir Outlet Canal, (2.) Water's Edge Metropolitan Distlicts l, 3, 4 and 5. i¡,i eU of that rraot of tand known as Lind Property, Final Plat Recorded Dccembcr 2, 2003 as Reception No .258077, according to County of Larimor rec¡rds. O:901 5374.8\PROP-DBSC\20153?4Þ.INCLU$ION ARBA.docPago I of 2 CERTIFICATE OF MAILING I hereby certify that on August 23,2017, a true and correct copy of the foregoing Notice of Public Hearing on the proposed Consolidated Service Plan for Waters' Edge Metropolitan District Nos. 1-5 was sent via regular mail to the person(s) and/or entities named on Exhibit B attached hereto. McGeady Becher P.C. By: gal {00570619,DOCX v: 1 } Waters Edge East LLC 5935 S. ZangSlreet, Ste. 230 Littleton, CO 80127 First American State Bank 8390 E. Crescent Parkway, Ste. 100 Greenwood Village, CO 80111 Exhibit B Mailing List {00570619.DOCX v:l } B-1 Account #: NOTICE OF PUBLIC HEARING NOI|CE ¡s hereby given pursuont lo Sectlon 32-l-204(l ), C.R,S,, thol on Tues- doy, september 5,2017, ol ó:00 P.M., or os soon qs posslblê thêreofter, o publlc heqrhs Wlll be conduçted. The hêoring wlll be conducted in lhe Counc¡l Chom- brs, City Hqll Wesl,300 Lo Porle Ave- nue, Forf Colllns. Colorqdo, or ot such other tirne dnd ploce os lh¡s heorlng moy be cont¡nued. A public heorlng wlll be heord upon lhe opplicdtion on f¡le wilh the Fort cqlllns City council, by Ìh€ Petilioners for thè Þroposed Woters' Edse Metropollton Dlstrict Nos. l-5 (col- lectlvely the "D¡strlcts'/)¡ for the formo- tion of metropoliTon districi(s). The of- fâcied property ls senerolly locoted north of Richqrds Loke Rood, west oî lntèrstote 25, south of Eost Douslos Rood qnd eost of Terry Loke Rood, in the Clty of Forl coll¡ns, Lor¡mer coun- ty, colorodo, NOTICE IS,FURTHER GIVEN ThOI, pursuont to sections 32-l-203(3.5) qnd 32- 'l-204('l.5), C,R.S.' the owner of reol ÞroÞ€rty wlthln the proposêd Dlstrict(s) mqy file o lequesl(s) wllh lhè Forl Collfns C¡ty Councll, rêquestins thot guch reol property be excluded from the Þroposed Distrlct(s).. such request(s) moy be flled qny llmé ofler the consoll- doled Servlcê Plon ls flled with lhe Fort Collins Clty Councll, þut no loler thon ten (ì0) ddys before thè doy fixed for lhe heqrlns on sdid consolidoted Servlce Plün. Reoson: Formoilon of Tltle 32 Speciol Dlstrlcts Proiecf Nome: Metropolllqn Þ¡slrict Dqte of Appl¡cot¡on: Type of Districl: Fubllshed ln: Colorodoon Ì Ausust 15,20'17 FTC-345064 FORI.COLtIIì{S Woters' Edse Nos.'l-5 Jvlv 7, 2ol7 Melropoliton Fort collins Invoice Text NOTICE OF PUBLIC HEARING NOTICE is hereby given pursuant 1 STATE OF COLORADO ss: AFFIDAVIT OF PUBLICATION COTINTY OF LARIMER I, being duly swom, deposes and says that said is the legal clerk of the Fort Collins Coloradoan; that the same is a daily newspaper of general circulation and printed and published in the City of Fort Collins, in said county and state; that the notice or advertisement, ofwhich the annexed is a true copy, has been published in said daily newspaper for I Day; that the notice was published in the regular and entire issue of every number of said newspaper during the period and time of publication of said notice, and in the newspaper proper and not in a supplement thereof; that the first publication of said notice was contained in the issue of said newspaper on Tuesday, August 15, 2017 that the last publication thereofwas contained in the issue ofsaid newspaper on Tuesday, August 15, 2017 that said Fort Collins Coloradoan has been published continuously and uninterruptedly during the period of at least six months next prior to the lìrst publication of said notice or advertisement above referred to; that said newspaper has been admitted to the United States mails as second-class matter under the provisions of the Act of March 3, 1879, or any amendments thereof; and that said newspaper is a daily newspaper duly qualified for publishing legal notices and advertisements within the meaning of the laws of the State of Colorado. Legal Clerk Subscribed and sworn to before me, within the County State of Colorado this Tuesday, August 15, 2011 My Commission expires September 3,2019 Notary Public Legal No.00023J8291 Affidavit Prepared Tuesday, August 15, 2017 9:35 arn Delivered to: MCGEADY SISNEROS PC 450 E ITTH AVE STE 4OO DENVER, CO 80203 LADOIINA l,lARY l..A¡,tAR NOTARY PUBLIC . STATE OF COLORADO My ldenlilicalion I 20154035099 Expires S€ptember 3, e019 ¿:/+ EXHIBIT D 12/01/2051 250,000 5.000% 183,125 433,125 616,250 06/01/2052 176,875 176,875 12/01/2052 270,000 5.000% 176,875 446,875 623,750 06/01/2053 170,125 170,125 12/01/2053 285,000 5.000% 170,125 455,125 625,250 06/01/2054 163,000 163,000 12/01/2054 1,760,000 5.000% 163,000 1,923,000 2,086,000 06/01/2055 119,000 119,000 12/01/2055 1,850,000 5.000% 119,000 1,969,000 2,088,000 06/01/2056 72,750 72,750 12/01/2056 2,910,000 5.000% 72,750 2,982,750 3,055,500 9,630,000 12,564,000 22,194,000 22,194,000 21 12/01/2048 360,000 5.000% 140,500 500,500 641,000 06/01/2049 131,500 131,500 12/01/2049 380,000 5.000% 131,500 511,500 643,000 06/01/2050 122,000 122,000 12/01/2050 415,000 5.000% 122,000 537,000 659,000 06/01/2051 111,625 111,625 12/01/2051 1,170,000 5.000% 111,625 1,281,625 1,393,250 06/01/2052 82,375 82,375 12/01/2052 1,260,000 5.000% 82,375 1,342,375 1,424,750 06/01/2053 50,875 50,875 12/01/2053 2,035,000 5.000% 50,875 2,085,875 2,136,750 9,385,000 11,134,000 20,519,000 20,519,000 16 12/01/2045 500,000 5.000% 97,500 597,500 695,000 06/01/2046 85,000 85,000 12/01/2046 540,000 5.000% 85,000 625,000 710,000 06/01/2047 71,500 71,500 12/01/2047 565,000 5.000% 71,500 636,500 708,000 06/01/2048 57,375 57,375 12/01/2048 610,000 5.000% 57,375 667,375 724,750 06/01/2049 42,125 42,125 12/01/2049 640,000 5.000% 42,125 682,125 724,250 06/01/2050 26,125 26,125 12/01/2050 1,045,000 5.000% 26,125 1,071,125 1,097,250 9,480,000 9,948,000 19,428,000 19,428,000 11 8 34,606,732 20.000 678,292 664,726 1,343,018 70.000 37,309,571 20.000 731,268 716,642 1,447,910 70.000 37,309,571 20.000 731,268 716,642 1,447,910 70.000 38,055,763 20.000 745,893 730,975 1,476,868 70.000 38,055,763 20.000 745,893 730,975 1,476,868 70.000 38,816,878 20.000 760,811 745,595 1,506,405 70.000 38,816,878 20.000 760,811 745,595 1,506,405 70.000 39,593,215 20.000 776,027 760,506 1,536,534 70.000 39,593,215 20.000 776,027 760,506 1,536,534 70.000 40,385,080 20.000 791,548 775,717 1,567,264 70.000 40,385,080 20.000 791,548 775,717 1,567,264 70.000 41,192,781 20.000 807,379 791,231 1,598,609 70.000 41,192,781 20.000 807,379 791,231 1,598,609 70.000 42,016,637 20.000 823,526 807,056 1,630,582 70.000 42,016,637 20.000 823,526 807,056 1,630,582 70.000 42,856,970 20.000 839,997 823,197 1,663,193 70.000 42,856,970 20.000 839,997 823,197 1,663,193 70.000 43,714,109 20.000 856,797 839,661 1,696,457 70.000 43,714,109 20.000 856,797 839,661 1,696,457 70.000 44,588,391 20.000 873,932 856,454 1,730,386 70.000 44,588,391 20.000 873,932 856,454 1,730,386 70.000 45,480,159 20.000 891,411 873,583 1,764,994 70.000 45,480,159 20.000 891,411 873,583 1,764,994 70.000 46,389,762 20.000 909,239 891,055 1,800,294 70.000 46,389,762 20.000 909,239 891,055 1,800,294 70.000 47,317,558 20.000 927,424 908,876 1,836,300 70.000 47,317,558 20.000 927,424 908,876 1,836,300 70.000 48,263,909 20.000 945,973 927,053 1,873,026 70.000 48,263,909 20.000 945,973 927,053 1,873,026 70.000 49,229,187 20.000 964,892 945,594 1,910,486 70.000 _______ ________ _______ 27,463,462 26,914,193 54,377,655 8/15/2017 D WEMD Fin Plan 17 NR LB Fin Plan+CFS SP3 Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 4 217,223 905 218,127 327,250 218,127 109,123 0 109,123 0 4,675,000 218,127 (905) 0 0 327,108 0 327,108 327,250 327,108 7,780 0 116,903 0 4,675,000 327,108 0 0 0 323,608 0 323,608 327,250 323,608 11,825 0 128,728 0 4,675,000 323,608 0 0 0 329,615 0 329,615 327,250 327,250 9,011 2,365 135,374 0 4,675,000 329,615 0 0 0 334,115 0 334,115 327,250 327,250 9,476 6,865 137,985 0 4,675,000 334,115 0 0 0 338,648 0 338,648 327,250 327,250 9,659 11,398 136,246 0 4,675,000 338,648 0 0 0 341,148 0 341,148 327,250 327,250 9,537 13,898 131,886 0 4,675,000 341,148 0 0 0 344,721 0 344,721 327,250 327,250 9,232 17,471 123,647 0 4,675,000 344,721 0 0 0 345,721 0 345,721 327,250 327,250 8,655 18,471 113,832 0 4,675,000 345,721 0 0 0 353,850 0 353,850 327,250 327,250 7,968 26,600 95,200 0 4,675,000 353,850 0 0 0 353,600 0 353,600 327,250 327,250 6,664 26,350 75,514 0 4,675,000 353,600 0 0 0 361,552 0 361,552 327,250 327,250 5,286 34,302 46,498 0 4,675,000 361,552 0 0 0 360,552 0 360,552 327,250 327,250 3,255 33,302 16,450 0 4,675,000 360,552 0 0 0 363,843 0 363,843 327,250 327,250 1,152 17,602 0 18,000 4,657,000 362,852 991 0 991 367,843 991 368,834 325,990 325,990 0 0 0 42,000 4,615,000 367,990 (147) 0 844 371,990 844 372,834 323,050 323,050 0 0 0 49,000 4,566,000 372,050 (60) 0 784 371,240 784 372,024 319,620 319,620 0 0 0 52,000 4,514,000 371,620 (380) 0 404 382,010 404 382,414 315,980 315,980 0 0 0 66,000 4,448,000 381,980 30 0 434 382,010 434 382,444 311,360 311,360 0 0 0 71,000 4,377,000 382,360 (350) 0 84 389,670 84 389,754 306,390 306,390 0 0 0 83,000 4,294,000 389,390 280 0 364 391,170 364 391,534 300,580 300,580 0 0 0 90,000 4,204,000 390,580 590 0 954 396,488 954 397,443 294,280 294,280 0 0 0 103,000 4,101,000 397,280 (792) 0 163 395,238 163 395,401 287,070 287,070 0 0 0 108,000 3,993,000 395,070 168 0 331 406,608 331 406,940 279,510 279,510 0 0 0 127,000 3,866,000 406,510 98 0 430 403,259 430 403,688 270,620 270,620 0 0 0 133,000 3,733,000 403,620 (361) 0 68 412,448 68 412,516 261,310 261,310 0 0 0 151,000 3,582,000 412,310 138 0 206 411,323 206 411,529 250,740 250,740 0 0 0 160,000 3,422,000 410,740 583 0 789 422,677 789 423,466 239,540 239,540 0 0 0 183,000 3,239,000 422,540 137 0 926 420,677 926 421,603 226,730 226,730 0 0 0 194,000 3,045,000 420,730 (53) 0 873 3,277,563 0 3,277,563 213,150 213,150 0 0 0 3,045,000 0 3,258,150 19,413 20,287 0 _________ _________ _________ _________ _________ _________ _________ __ _________ _________ _________ _________ 14,612,053 8,680 14,620,733 9,122,049 9,009,143 208,623 208,623 5,374,000 5,374,000 14,591,766 20,287 20,287 COI (est.): 161,220 Proceeds: 5,212,780 8/15/2017 D WEMD Fin Plan 17 NR LB Fin Plan+CFS SP3 Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 3 671,828 $0 0 671,828 671,828 105% 4% 0.0% 0.0% 818,060 473,275 473,275 344,784 0 1,016,612 66% 3% 172.9% 172.9% 1,046,540 558,275 558,275 488,265 0 1,504,877 52% 3% 187.5% 187.5% 1,243,927 559,025 $0 559,025 684,901 0 2,189,779 84% 5% 222.5% 222.5% 1,463,766 569,525 467,825 1,037,350 426,415 0 2,616,194 71% 4% 141.1% 141.1% 1,669,527 569,275 507,825 1,077,100 592,427 359,121 2,849,500 60% 4% 155.0% 155.0% 1,814,134 578,775 520,825 $0 1,099,600 714,534 714,534 2,849,500 81% 5% 165.0% 165.0% 1,797,474 582,525 518,075 479,651 1,580,251 217,223 217,223 2,849,500 74% 5% 113.7% 113.7% 1,937,859 590,775 530,325 489,651 1,610,751 327,108 327,108 2,849,500 74% 5% 120.3% 120.3% 1,937,859 593,275 526,825 494,151 1,614,251 323,608 323,608 2,849,500 72% 5% 120.0% 120.0% 1,976,616 605,275 538,325 503,401 1,647,001 329,615 329,615 2,849,500 71% 5% 120.0% 120.0% 1,976,616 601,275 544,075 497,151 1,642,501 334,115 334,115 2,849,500 69% 5% 120.3% 120.3% 2,016,149 617,025 549,325 511,151 1,677,501 338,648 338,648 2,849,500 68% 5% 120.2% 120.2% 2,016,149 616,525 549,075 509,401 1,675,001 341,148 341,148 2,849,500 65% 5% 120.4% 120.4% 2,056,472 630,525 558,575 522,651 1,711,751 344,721 344,721 2,849,500 64% 5% 120.1% 120.1% 2,056,472 628,275 562,325 520,151 1,710,751 345,721 345,721 2,849,500 62% 4% 120.2% 120.2% 2,097,601 640,525 570,575 532,651 1,743,751 353,850 353,850 2,849,500 61% 4% 120.3% 120.3% 2,097,601 641,525 573,075 529,401 1,744,001 353,600 353,600 2,849,500 58% 4% 120.3% 120.3% 2,139,553 651,775 585,075 541,151 1,778,001 361,552 361,552 2,849,500 57% 4% 120.3% 120.3% 2,139,553 655,775 581,075 542,151 1,779,001 360,552 360,552 2,849,500 54% 4% 120.3% 120.3% 2,182,344 668,775 591,825 557,901 1,818,501 363,843 363,843 2,849,500 53% 4% 120.0% 120.0% 2,182,344 665,275 596,575 552,651 1,814,501 367,843 367,843 2,849,500 50% 4% 120.3% 120.3% 2,225,991 681,025 605,575 567,401 1,854,001 371,990 371,990 2,849,500 48% 3% 120.1% 120.1% 2,225,991 680,025 608,575 566,151 1,854,751 371,240 371,240 2,849,500 45% 3% 120.0% 120.0% 2,270,511 693,025 620,825 574,651 1,888,501 382,010 382,010 2,849,500 43% 3% 120.2% 120.2% 2,270,511 694,275 616,825 577,401 1,888,501 382,010 382,010 2,849,500 40% 3% 120.2% 120.2% 2,315,921 709,275 632,325 584,651 1,926,251 389,670 389,670 2,849,500 38% 3% 120.2% 120.2% 2,315,921 707,275 631,325 586,151 1,924,751 391,170 391,170 2,849,500 35% 2% 120.3% 120.3% 2,362,239 724,025 639,575 602,151 1,965,751 396,488 396,488 2,849,500 32% 2% 120.2% 120.2% 2,362,239 723,525 641,575 601,901 1,967,001 395,238 395,238 2,849,500 29% 2% 120.1% 120.1% 2,409,484 734,150 657,575 611,151 2,002,876 406,608 406,608 2,849,500 25% 2% 120.3% 120.3% 2,409,484 0 1,391,825 614,401 2,006,226 403,259 403,259 2,849,500 22% 2% 120.1% 120.1% 2,457,674 0 1,423,325 621,901 2,045,226 412,448 412,448 2,849,500 19% 1% 120.2% 120.2% 2,457,674 0 1,422,950 623,401 2,046,351 411,323 411,323 2,849,500 14% 1% 120.1% 120.1% 2,506,827 0 0 2,084,151 2,084,151 422,677 422,677 2,849,500 10% 1% 120.3% 120.3% 2,506,827 0 0 2,086,151 2,086,151 420,677 420,677 2,849,500 6% 0% 120.2% 120.2% 2,556,964 0 0 2,128,901 2,128,901 428,063 3,277,563 0 0% 0% 120.1% 120.1% _________ _________ _________ _________ _________ _________ _________ 75,414,424 19,043,882 19,763,882 21,213,765 60,021,529 14,971,174 14,971,174 [DAug1117 20nrlbD3] [DAug1117 23nrlbD3] [DAug1117 26nrlbD3] 8/15/2017 D WEMD Fin Plan 17 NR LB Fin Plan+CFS SP3 Prepared by D.A.Davidson & Co. Draft: For discussion purposes only. 2