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HomeMy WebLinkAbout2021-045-04/20/2021-ADOPTING A REVISED POLICY FOR REVIEWING SERVICE PLANS OF METROPOLITAN DISTRICTS-3- WHEREAS, City staff has completed this process and identified areas for improvement of the 2019 Policy: WHEREAS, one area for improvement staff is proposing is an evaluation system using points to be applied to Metro Districts that will predominately serve residential development to ensure they will provide at a minimum certain identified public benefits in three outcome areas, (1) affordable and attainable housing, (2) energy and water efficiency and (3) neighborhood livability, and such benefits must exceed the City’s minimum standards for similar development and achieve the more aspirational aspects of the City’s long-range plans; and WHEREAS, City staff is also proposing the 2019 Policy be revised to include a conceptual review hearing at which potential applicants for a Metro District can present their proposal to City Council and the public at a conceptual level to receive preliminary comments from City Council members and the public and the City Council can also consider adoption of a motion expressing its opinion whether the applicant’s proposed Service Plan should move forward to Council for formal consideration and include in it any recommendations the City Council may have for the applicant concerning a formal application, which information the applicant can then use to decide whether to continue with a formal application for their Metro District and, if so, decide the contents of its application; and WHEREAS, the revised 2021 Policy as proposed by staff is attached as Exhibit “A” and incorporated herein by reference (the “2021 Policy”); and WHEREAS, the City Council finds that the adoption of the 2021 Policy is in the best interests of the City and its residents, businesses and organizations, and that it is necessary for the public’s health, safety and welfare. NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE CITY OF FORT COLLINS 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 approves and adopts the 2021 Policy. The 2021 Policy shall replace and supersede the 2019 Policy regarding all Metro District Service Plans and all material modifications of Service Plans considered by the City Council after the adoption of this Resolution. Section 3. That in approving and adopting the 2021 Policy, the City Council intends to reserve to itself the sole discretion to approve, or not, all future Service Plans and material modifications to Service Plans regardless of the provisions of the 2021 Policy. 1   EXHIBIT A CITY OF FORT COLLINS POLICY FOR REVIEWING SERVICE PLANS FOR  METROPOLITAN DISTRICTS    April 20, 2021    Introduction.    This policy establishes the criteria, guidelines and processes to be followed by City Council and City staff in  considering and by applicants in submitting to the City service plans for the organization of metropolitan  districts or amendments to those plans (“Policy”), as provided in Colorado’s Special District Act in Article 1  of Title 32 of the Colorado Revised Statutes (the “Act”). The Act provides that metropolitan districts are  quasi‐municipal corporations and political subdivisions (“District”) that can be organized within the  boundaries of a municipality provided the municipality’s governing body approves by resolution the  proposed service plan for the District. Under the Act, the service plan constitutes the document that  delineates the specific powers and functions the District can exercise, including the facilities and services  it can provide, the taxes it can impose and its permitted financial arrangements (the “Service Plan”). The  Act requires Districts to conform to their Service Plans.    Section 1 – Policy Objectives and Statements.    A. This Policy generally supports the formation of a District where it will deliver extraordinary public  benefits that align with the goals and objectives of the City whether such extraordinary public  benefits are provided by the District or by the entity organizing the District because the District  exists to provide public improvements.    B. A District, when properly structured, can enhance the quality of development in the City. The City  is receptive to District formation that provides extraordinary public benefits which could not be  practically provided by the City or an existing public entity, within a reasonable time and on a  comparable basis. It is not the intent of the City to create multiple entities which would be  construed as competing or duplicative.    C. The approval of a District Service Plan is at the sole discretion of City Council, which may reject,  approve, or conditionally approve Service Plans on a case‐by‐case basis. Nothing in this Policy is  intended, nor shall it be construed, to limit this discretion of City Council, which retains full  authority regarding the approval, terms, conditions and limitations of all Service Plans.    D. Policy Objectives for All Districts.    The City will evaluate any proposed District and its Service Plan based on the District’s ability to  deliver public benefits through extraordinary development outcomes, specific examples are  provided in Exhibit A and generally occur in the following four focus areas:    1. Environmental Sustainability Outcomes: Development of public improvements that deliver or  facilitate the delivery of specific and measurable environmental outcomes, includingbut  2   not limited to: (i) reduction of Green House Gases (“GHG”), (ii) conservation of water or  energy, (iii) encourage multimodal transportation, (iv) enhance community resiliency – against  future environmental events (e.g., flooding, drought, etc.); (v) increase renewable energy  capacity; and/or (vi) deliver other environmental outcomes.    2. Critical Public Infrastructure: Development of public improvements that address or facilitate  addressing significant infrastructure challenges previously identified by the City, either within  or proximate to the District, whether such improvements address a locally‐significant  challenge or a City‐wide challenge.    3. Smart Growth Management: Development of public improvements that deliver or facilitate  the delivery of specific design components that: (i) increase the density of development within  the District; (ii) establish, enhance or address the walkability and pedestrian friendliness of the  District; (iii) increase the availability of transit and/or multimodal oriented facilities; (iv) create  compelling public spaces; and/or (v) encourage mixed‐use development patterns.    4. Strategic Priorities: Development of public improvements that deliver or facilitate the delivery  of strategic priorities specified in the City’s existing long‐term strategic planning documents,  such as City Plan, Affordable Housing Plan, Economic Health Strategic Plan, and applicable Sub‐  Area Plans. These priorities include, but are not limited to:    a. Affordable Housing: Deliver or facilitate the delivery of additional affordablehousing units  at the City’s defined level of Area Median Income (“AMI”) or below. The City defines  Affordable Housing as units affordable to a household earning 80 percent of AMI.    b. Workforce Housing: Deliver or facilitate the delivery of workforce housing units in the  City’s defined range of AMI. For purposes of this policy, Workforce Housing units shall be  defined as units affordable to a household earning between 81 percent and 120 percent  of AMI.    c. Infill/Redevelopment: Enable the infill or redevelopment of property within the City,  especially when such development is consistent with City Plan.    d. Economic Health Outcomes: Enable delivery of specific and measurable economic  outcomes, such as: (i) job growth; (ii) retention of an existing business; and/or (iii)  construction of a missing economic resource.    In determining whether a proposed District delivers extraordinary public benefits, the City may  consider: (i) ways in which the proposed improvements exceed the City’s minimum requirements  and standards; (ii) ways in which the existence of the District facilitates the extraordinary public  benefits and whether the extraordinary benefits are feasible without the District; (iii) ways in which  the proposed extraordinary benefits work together as a system to  3   deliver greater benefit to the community than individually; and (iv) any other factors the City  deems relevant under the circumstances.    E. Policy Objectives for Residential Districts:    1. In addition to being evaluated under the applicable policy objectives in Section 1.D. and the  evaluation criteria in Section 2.A., those Districts proposed to serve predominately residential  development, shall also be evaluated under the Residential Metro Districts Evaluation Points  System table attached hereto as Exhibit B and incorporated herein by reference (the  “Residential Evaluation Points System”).    2. For purposes of this Policy, a District shall be considered to serve predominately residential  development if more than ten percent (10%) of the estimated assessed value of the  development to be served by the district will be residential development (“Residential  District”).    3. The objective in applying the Residential Evaluation Points System to Residential Districts is to  ensure that the developments served by Residential Districts provide certain minimum  extraordinary public benefits in the areas of housing, energy conservation and renewables,  indoor and outdoor water conservation, and neighborhood livability, in order to help the City  achieve its goals set for these areas in the City’s adopted policy plans    F. Policy Statements:    1. Limited Use: The City wishes to exact a high standard of use for Districts thereby limiting their  use. An applicant project is expected to deliver extraordinary benefits across multiple City  objectives two or more of the objectives described in Section 1.D. of this Policy.    2. Broad and Demonstrable Public Benefit: Districts are expected to provide broad public benefit  and the applicant will be asked to demonstrate and provide assurances of those benefits. The  City will utilize the Service Plans, development agreements, and other contractual agreements  to document and enforce District commitments.    3. District Governance: It is the intent of the City that owner/resident control of Districts occur  as early as feasible. Service Plans should include governance structures that encourage and  accommodate this. The use of control Districts (also known as “service” or “managing”  Districts) that allow developers to control the other Districts that provide the tax revenues  beyond the time needed to repay the issued debt, is to be discouraged.    4. Basic Infrastructure Improvements: A District proposing to fund basic infrastructure  improvements will not be favorably received except when used to offset higher costs  associated with delivering public benefit through extraordinary development outcomes (see  Exhibit A for examples).  4   5. Minimum District Size: A District proposed to issue less than $7 million of authorized debt will  not be considered.    Section 2 – Evaluation Criteria    A. To provide City Council with information and an assessment consistent with this Policy, staff will  review and report on all District proposals in the following areas:    1. Public Benefit Assessment and Triple Bottom Line Scan: To comprehensively and consistently  evaluate District proposals, an interdisciplinary staff team, inclusive of representatives from  Planning, Economic Health, Sustainability, and other Departments as appropriate, will be  formed. This team will rely on the City’s Triple Bottom Line evaluation approach, and other  means, to assess a District proposal consistent with this Policy and City goals and objectives  more broadly.    2. Financial Assessment: All District proposals are required to submit a Financial Plan to the City  for review. Utilizing the District’s Financial Plan, and other supporting information which may  be necessary, the City will evaluate a District’s debt capacity and servicing ability. Additionally,  should a District desire to utilize District funding for basic infrastructure improvements, as  determined by the City in its sole discretion, staff will assess the value of this benefit against  public benefits received in exchange.    3. Residential Districts: All proposals for a Residential District are required to submit to the City  a written report and analysis of how the Residential District and the development it will serve  will achieve the minimum points required under the Residential Evaluation Points System.    4. Policy Evaluation: All proposals will be evaluated by City staff against this Policy and the City’s  “Model Service Plan” attached as Exhibit “C” for single‐district Service Plans and as Exhibit “D”  for multi‐district Service Plans, with any areas of difference being identified, evaluated and  reported to City Council.    Section 3 – Application Process    A. Process Overview: The application process is designed to provide early feedback to an applicant,  adequate time for a comprehensive staff review, and the appropriate steps and meeting  opportunities with decision makers.    B. Letter of Interest: Applicant will provide City with a Letter of Interest and pay the Letter of Interest  fee (refer to fees below). The Letter of Interest shall contain the following:    1. Summary narrative of the proposed development and District proposal.    2. Sketch plan showing: property location and boundaries; surrounding land uses; proposed  use(s); proposed improvements (buildings, landscaping, parking/drive areas, water  treatment/detention, drainage); existing natural features (water bodies, wetlands, large trees,  wildlife, canals, irrigation ditches); utility line locations (if known); and photographs (helpful  5   but not required).    3. Clear justification for why a District is needed.    4. Explanation of public benefits, making specific reference to this Policy and other relevant City  documents. For Residential Districts this shall include a preliminary analysis of how the  proposal will achieve the minimum points required under the Residential Evaluation Points  System.    5. District proposal and Service Plan specifics, including: District powers and purpose; District  infrastructure and costs; mill levy rate (both debt and, operations and maintenance); term of  District; forecasted period of build‐out; proposed timeline for formation; and current  development status of project.    C. Staff Response to Letter of Interest: Staff will provide a written response to a Letter of Interest  within thirty (30) days of receipt and payment of the Letter of Interest fee.    D. Preliminary Staff Meeting with Applicant: Based on an initial review of the Letter of Interest, staff  shall meet with the applicant to discuss the District proposal, potential public benefits, initial staff  feedback, the evaluation process, fees, and other applicationelements.    E. City Council Conceptual Review: Prior to the applicant submitting its formal application to the City  for City Council’s consideration of a proposed Service Plan, a hearing shall be scheduled before  City Council at which staff and the applicant shall present to City Council the applicant’s Letter of  Interest for the proposed District(s). No later than thirty (30) days before the hearing, written  notice of it shall be mailed by the applicant by first‐class mail to all fee title owners of real property  within the boundaries of the proposed District(s) and of any future inclusion area proposed in the  Letter of Interest. The notice shall also be published once in a newspaper of general circulation. In  addition to stating the date, time and location of the hearing, the mailed and published notices  shall identify the property to be served by the District(s) and generally describe the proposed  District(s) and the development it will serve. The purpose of the hearing will be for City Council  members and the public to provide preliminary comments in response to the Letter of Interest to  be used by the applicant in determining whether to submit a formal application and, if so, the  contents of that application. Also, the City Council may consider at the end of the hearing adopting  a motion expressing its opinion whether the Service Plan proposed in the Letter of Interest should  be brought forward to City Council for its formal consideration.  That motion may also include any  recommendations City Council may have concerning what should or should not be included in the  applicant’s formal application for its proposed Service Plan.  Any such motion adopted and any  comment, suggestion or recommendation made by any City Council member concerning the Letter  of Interest shall not bind or otherwise obligate any City Council member or other City decision maker  to any course of conduct or decision pertaining to the any subsequent formal application under  this Policy.    F. Formal Application and Service Plan Submittal: After taking into account any motion adopted by City  Council in the conceptual review hearing conducted under Section 3.E. and any comments from City Council  6   members, the public and City staff, applicant may submit a formal application for consideration  following the requirements specified in the City’s District Application, including the Service Plan in  which the applicant shall highlight the substantive provisions that deviate from this Policy and the  applicable Model Service Plan attached as Exhibit “C” or Exhibit “D”. The formal application and  application fees must be received by the City no later than the third Tuesday of December in the  preceding year for a spring election (May) or the third Tuesday of May for a fall election  (November). The City cannot commit to timely processing of applications submitted after these  dates for their respective elections.    G. Formal Staff Review: An interdisciplinary staff team will review the applicant submittal along with  any follow‐up documentation that is requested in order to assess the application according to this  Policy and other appropriate City policy. Applicants should expect several rounds of feedback and  review from City staff.    H. Council Finance Committee Meeting: The Council Finance Committee will review all formal  applications for a District and provide feedback and recommendations.    I. Public Hearing Notice: The Service Plan Applicant must cause a written notice of the public hearing  to be mailed by first‐class mail to all fee title owners of real property within the boundaries of the  proposed District(s) and of any future inclusion area proposed in the Service Plan and such notice  shall be mailed no later than thirty (30) days before the scheduled hearing date. A notice shall also  be published once in a newspaper of general circulation in the City no later than thirty (30) days  before the scheduled hearing date. The mailed and published notices shall include the following  information:    1. A description of the general nature of the public improvements and services to be provided by  the District;    2. A description of the real property to be included in the District and in any proposed future  inclusion area, with such property being described by street address, lot and block, metes and  bounds if not subdivided, or such other method that reasonably apprises owners that their  property will or could be included in the District’s boundaries;    3. A statement of the maximum amount of property tax mill levy that can be imposed on property  in the District under the proposed Service Plan;    4. A statement that property owners desiring to have the City Council consider excluding their  properties from the District must file a petition for exclusion with the Fort Collins City Clerk’s  Office no later than ten (10) days before the scheduled hearing date in accordance with  Section 32‐1‐203(3.5) of the Colorado Revised Statutes;    5. A statement that a copy of the proposed Service Plan can be reviewed in the Fort Collins City  Clerk’s Office; and  7   6. The date, time and location of the City Council’s public hearing on the Service Plan.    J. Council Public Hearing: The City Council will conduct a noticed public hearing at a regular or  special Council meeting to consider resolution approval of Service Plan. This hearing will occur no  later than thirty (30) days prior to the final submittal date to the District Court to order an  election. By way of example, for a fall election City Council, which meets on the first and third  Tuesdays of the month, must conduct the public hearing no later than the third Tuesday in  August.    K. Proceedings at Public Hearing: The hearing shall be conducted under and in accordance with the  applicable procedures of the City Council’s adopted “Rules of Procedure Governing the Conduct of City  Council Meetings and Work Sessions,” except that the order of the proceedings of the public hearing  on the service plan shall be as follows:    1. Announcement of item;    2. Consideration of any procedural issues;    3. Explanation of the application by City staff;    4. Presentation by the applicant;    5. Public testimony regarding the application;    6. Rebuttal testimony by the applicant;    7. Councilmember questions of City staff and the applicant; and    8. Motion, discussion and vote by City Council.    Section 4 –Service Plan    A. Purpose: In addition to the requirements of the Act, a Service Plan should memorialize the  understandings and agreements between the District and the City, as well as the considerations  that compelled the City to authorize the formation of the District. The Service Plan must also  include all applicable information required by the Act.    B. Compliance with Applicable Law: Any Service Plan submitted to the City for approval must comply  with all state, federal and local laws and ordinances, including the Act.    C. Model Service Plan: To clearly communicate City requirements and streamline legal review, the  City will require the use of the applicable Model Service Plan attached as Exhibit “B” or Exhibit  “C”. With justification, the City may consider deviations in the proposed Service Plan, but generally  all Service Plans should include the following:    1. Eminent Domain NOT Authorized: The Service Plan shall contain language that prohibits the  District from exercising the power of eminent domain. However, the City may choose to  8   exercise its power of eminent domain to construct public improvements within the District in  which case the District and the City will enter into an intergovernmental agreement concerning  the public improvements and funding for that use of eminent domain.    2. Maximum Mill Levy: The Service Plan shall restrict the District’s total mill levy authorization for  both debt service and operations and maintenance to fifty (50) mills, subject to adjustment as  provided below. A portion of the Maximum Mill Levy may be utilized by the District to fund  operations and maintenance functions, including customary administrative expenses incurred  in operating the District such as accounting and legal expenses and otherwise complying with  applicable reporting requirements. No more than ten (10) mills may be used for operations  and maintenance (the “Operations and Maintenance Mill Levy”).    a. Increased mill levies may be considered for Districts that are predominately commercial in  use, at the sole discretion of the City Council.    b. The Maximum Mill Levy may be adjustable from the base year of the District as provided  for in the Model Service Plan, so that to the extent possible, the actual tax revenues  generated by the District’s mill levy, as adjusted, for changes occurring after the base year,  are neither diminished nor enhanced as a result of the changes.    3. Debt Term Limit: A District shall be allowed no more than forty (40) years for the levy and  collection of taxes used to service debt unless a majority of the Board of Directors of the  District imposing the mill levy are residents of such District and have voted in favor of a  refunding of a part or all of the Debt and such refunding is for one or more of the purposes  authorized in C.R.S. Section 11‐56‐104.    4. District Dissolution: Perpetual Districts shall not be allowed except in cases where ongoing  operations and maintenance are required. Except where ongoing operations and maintenance  has been authorized, a District must be dissolved as soon as practicalupon:    a. The payment of all debt and obligations; and    b. The completion of District development activity.    In addition, Districts shall have no more than three years from approval of the Service Plan to  secure City Council approval by resolution of an intergovernmental agreement and/or a  development agreement documenting the public benefits described in the Service Plan. Staff  will inform City Council, in writing, of any Districts that have not obtained this approval ninety  (90) days in advance of the expiration of the three‐year period. This written notice will provide  a status update on the Districts progress towards obtaining Council approval and the other  activities of the Districts.    5. District Fees: Impact fees, development fees, service fees, and any other fees must be  identified with particularity in the District Service Plan. Impact and development fees must not  be levied or collected against the end user – i.e., residents and/or non‐developer owners.  9   6. Notice Requirements: The Service Plan shall require that the District use reasonable efforts to  assure that all developers of the property located within the District provide written notice to  all purchasers of property in the District regarding the District’s existing mill levies, its  maximum debt mill levy, as well as a general description of the District’s authority to impose  and collect rates, fees, tolls and charges. The form of notice shall be filed with the City prior to  the initial issuance of the debt of the District imposing the mill levy and shall be substantially  in the form of Exhibit E attached hereto and incorporated by reference.    7. Annual Report: 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 Manager. Details  of the Annual Report are included in the Model Service Plan.    D. Service Plan Requirements: In additional to all other information required in a Service Plan by the  Act, a Service Plan must include the following:    1. Financial Plan: 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 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)  Projected Interest Rate on the debt to be issued; (ii) Projected Assessed Valuation of the  property within the District; and (iii) 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 lesser.    a. Total Debt Limitation: The total debt authorized in the Service Plan must not exceed 100%  of the projected maximum debt capacity as shown in the Financial Plan.    b. Administrative, Operational and Maintenance Costs: The Financial Plan must also include  foreseeable administrative, operational and maintenance costs.    2. Public Improvements and Estimated Costs: Every Service Plan must include, in addition to all  materials, plans and reports required by the Act, a summary of public improvements to be  constructed and/or installed by the district (the “Public Improvements”). The description of  these Public Improvements must include, at a minimum:  10   1. A map or maps, and construction drawings of such a 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;    2. A written narrative and description of the public improvements; and    3. A general description of the District’s proposed role with regard to the same.    Due to their preliminary nature, the Service Plan must indicate that the City’s approval of the  Public Improvements shall not bind the City, its boards and commissions, and City Council in  any way relating to the review and consideration of land use applications within the District.    3. Intergovernmental Agreement: 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  substantial increase in the District’s budget and are not described in the Service Plan will  require the prior approval of City Council.  4. Extraterritorial Service Agreement: The Service Plan must describe any planned extraterritorial  service agreement. The Service Plan must provide that any extraterritorial service agreement  by the District that are not described in the Service Plan will require prior approval of City  Council.    Section 5 – Regional Improvements    A. Purpose: A Service Plan may include a section addressing the planning, design, acquisition, funding,  construction, installation, relocation and/or redevelopment of Regional Improvements. Such  section is intended to ensure that the privately‐owned properties to be developed in a District that  benefit from the Regional Improvements pay a reasonable share of the associated costs.    B. Eligible Improvements: The City, to facilitate transparency, will include a list or exhibit in any  Service Plan including a Regional Improvements section that clearly identifies the improvements  to be funded, in part or whole, by a Regional Mill to be levied by the District. In selecting  improvements to be included in a Service Plan the City will apply the following standards:    1. Benefit to End User – Regional Improvements should have a clear benefit to the private‐  owned properties funding the Regional Mill Levy. The City may establish this connection either  through previous identification of the infrastructure need and/or through a technical analysis,  such as a traffic impact analysis.    2. Specificity – When possible, the City should include as much specificity about the Regional  Improvements to be included in a Service Plan as possible, while noting that any details are  preliminary and may be subject to change as planning, design, acquisition, funding,  11   construction, installation, relocation and/or redevelopment of the Regional Improvements  occurs.    3. No Other Funding Exists – The City will exclude improvements, either in part or whole, for  which funding mechanisms exists to support the planning, design, acquisition, funding,  construction, installation, relocation and/or redevelopment. By way of example, the City  collects Capital Expansion Fees to support street oversizing, however, several bridge structures  necessary to facilitate grade separated crossings of railroad infrastructure were not included  in the calculation of these Fees; therefore, the bridges would be and eligible Regional  Improvement, where the road surface itself would not.    Section 5 – Fees    A. No request to create a Metro District shall proceed until the fees set forth herein are paid when  required. All checks are to be made payable to the City of Fort Collins and sent to the Economic  Health Office.    1. Letter of Interest Submittal Fee: A Letter of Interest is to be submitted to the City’s Economic  Health Office and a non‐refundable $2,500 fee shall be paid at the time of submittal of the  Letter.    2. Application Fee: An application along with a draft Service Plan (based on the Model Service  Plan) is to be submitted to the City’s Economic Health Office and a $7,500 non‐refundable fee  along with a $7,500 deposit towards the City’s other expenses shall be paid at the time of  submittal of the Application and draft Service Plan.    3. Annual Fee: Each District shall pay an annual fee for the City’s on‐going monitoring of each  Metro District. This annual fee shall be $500 or if multiple Districts exist serving a single project,  then the annual fee shall be $500 plus $250 for each additional District beyond the first (e.g.,  the annual fee for Consolidated ABC Metro Districts 1 to 7 shall be $500 plus $250 times six or  $2,000).    4. Non‐Model Service Plan Fee: A District proposal requesting a substantial deviation from this  Policy or the applicable Model Service Plan, shall pay an additional non‐refundable fee of  $5,000 at the time of submitting its application; the City shall in its sole and reasonable  discretion determine if a draft Service Plan proposes a substantial deviation from this Policy or  the applicable Model Service Plan.    5. Other Expenses: If the deposits paid in subsections 2 and 6 are not sufficient to cover all the  City’s other expenses, the applicant for a District shall pay all reasonable consultant, legal, and  other fees and expenses incurred by the City in the process of reviewing the draft Service Plan  or amended Service Plan prior to adoption, documents related to a bond issue and such other  expenses as may be necessary for the City to incur to interface with the District. All such fees  and expenses shall be paid within 30 days of receipt of an invoice for these additional fees and  expenses.  12   6. Service Plan Amendment Fee: If a proposed amendment to a Service Plan is submitted to the  City’s Economic Health Office, it should be submitted with a non‐refundable $2,500 fee along  with a $2,500 deposit towards the City’s other expenses and shall be paid at the time of  submittal of the application and draft amended Service Plan.  12 EXHIBIT A PUBLIC BENEFIT EXAMPLES The following list of examples is meant to be illustrative of the types of projects that deliver the defined public benefits in this policy. Projects that deliver similar or better outcomes will also be considered on their merits. (Continued on next page) Category / Sub-Category Example Projects 1. Green House Gas Reductions - See subsequent sub-categories 2. Water and/or Energy Conservation - District-wide non-potable water system(s) - District-wide renewable energy systems(s) - Delivery of 20% or more rooftop solar - Greywater reuse system(s) - if allowed by law 3. Multimodal Transportation - Buffered bike lanes - Wider than required sidewalks - Enhanced pedestrian crossings - Underpass(es) 4. Enhance Community Resiliency - Significant stormwater improvements (previously identified) - Improvements to existing bridges 5. Increase Renewable Energy Capacity - District-wide renewable energy systems(s) - Set aside land for community solar garden(s) - Utility scale renewable project(s) 1. Within District Area - Community Park Land (beyond code requirements) - Regional Stormwater Facilities - Major arterial development - Parking Structures (Publicly Accessible) 2. Adjacent to Proposed District - Contribution to major interchange/intersection - Contribution to grade separated railroad crossings Environmental Sustainability Outcomes Critical Public Infrastructure 13 Category / Sub-Category Example Projects 1. Increase density - Alley load construction - Smaller Lot Size - Increased multifamily development 2. Walkability & Pedestrian Friendliness - Wider than required sidewalks - Enhanced pedestrian crossings - Underpass(es) - Trail system enhancements 3. Increase availablity of Transit - Improved bus stops - Restricted access guideways for bus operations - Transfer facilities 4. Public Spaces - Pocket Parks - Neighborhood Parks (beyond code requirements) 1. Affordable Housing - Units permanently affordable to 80% Area Median Income - Land dedicated to City's land bank program 2. Attainable Housing - Units permanently affordable to 81 to 120% Area Median Income 2. Infill/Redevelopment - Address environmental contamination / concern - Consolidate wetlands or natural area (positive benefits) 3. Economic Health Outcomes - Facilitate job growth (at or above County median income) - Retain an existing business High Quality and Smart Growth Management Strategic Priorities NOTES Points A.10% Home Ownership at <120% AMI 10% deed restricted, for-sale, single family units not to exceed 120% AMI *Point multiplier: If all housing units meet DOE Zero Energy Ready (ZER) standard, 1 additional point received 4/5* B.Limit Unit Size for 20% single family homes A combination of Attached or detached, single family units based on at least 2 of the following breakpoints: 5% less than 800 SF 5% between 800 to 1,100 SF 5% between 1,100 to 1,300 SF 5% between 1,300 to 1,600 SF 5% between 1,600 and 2,200 SF **Option for Point multiplier: If 3 of the following breakpoints are selected, 1 additional point OR If all housing units meet DOE Zero Energy Ready (ZER) standard, 1 additional point received 2/3** C.Accessory Dwelling Units (ADU's) Detached or attached Accessory Dwelling Units between 300 and 800 SF in size for a minimum of 10% of the units within the development plan.2 A.10% Affordable Rental Housing 10% rental units serving an income average not to exceed 60% AMI 2 B.10% Affordable Rental Housing that does not utilize competitive funding sources 10% rental units serving an income average not to exceed 60% AMI that does not utilize competitive funding sources, i.e.- local limited Private Private Activity Bonds, Low Income Housing Tax Credits (LIHTC) and City competitive grant process funding (CDBG/HOME/Affordable Housing Fund), or a development that otherwise demonstrates it contributes net-new units of affordable housing into the Fort Collins community. 3 Required number of Housing Points 5 FORT COLLINS RESIDENTIAL METRO DISTRICTS EVALUATION POINTS SYSTEM Required Number of Points: Housing - 5 points Energy Conservaton and Renewables - 10 points * Indoor Water Conservation - 3 points Outdoor Water Conservation - 7 points Neighborhood Livability - 5 points *At least one Enhanced Energy Performance option must also be selected 1.Housing Supply, Diversity, and Choice HOUSING 2. Affordable Rental Housing EXHIBIT B NOTES Points A.DOE Zero Energy Ready (ZER) Home Performance Path Certified with balanced mechanical whole dwelling ventilation Very similar to current code, but with more rigorous 3rd party inspection. Studies show incremental cost of building to ZER ranges from only 0.9-2.5%, with Fort Collins likely be on lower end with existing stricter building code. ZE and ZER levels of efficiency could be achieved without aggressive or cutting-edge envelope and HVAC solutions.1 Local example - REVIVE: Total Marginal Cost for Zero Ready (4.8%) - Increase monthly mortgage payment=$84, Monthly savings=$138. Projected monthly utility energy bill=$20.2 1.Peterson, Gartman, Cordivae, The Economics of Zero Energy Homes, Rocky Mountain Institute, 2019 https://rmi.org/wp- content/uploads/2018/10/RMI_Economics_of_Zero_Energy_Homes_2018.pdf 2.McFaddin, Economics of Energy Performance – REVIVE Properties, 2019 https://www fcgov com/greenbuilding/files/mcfaddin green-finance-2019 pdf?1584398326 4 B.OR HERS index of 47 or less without solar and single family detached and attached dwellings must achieve 2.0 or less ACH50 and provide balanced mechanical whole dwelling ventilation Building records confirm new homes in Fort Collins built to code are delivering scores of 58-62. Proficient builders are capable of achieving a HERS in the mid 40's resulting in an average annual energy cost savings of $350-400 over a code built home.3 For Multifamily development, the HERS score shall be in accordance with RESNET Guidelines for Multifamily Energy Ratings 3.https://www.hersindex.com/ 4 C.OR Energy Rating Index (ERI) path single family detached and attached dwellings must achieve 2.0 or less ACH50 with balanced mechanical whole dwelling ventilation Energy Rating Index (ERI) of 40 or lower. ERI as a metric has a backstop to prevent builders from a reduced envelope performance. Must also achieve 2.0 or less ACH50 and 3 D.OR Net Zero Energy Home Performance Path - HERS of 0 or less with balanced mechanical whole dwelling ventilation Optional compliance paths that would replace all of the above requirements. 7 ENERGY, RENEWABLES & WATER 1. Enhanced Energy Performance EXHIBIT B NOTES Points A. Heat homes with efficient electric heat Efficient electric heat is defined as a Geothermal Heat Pump or Cold Climate Air Source Heat Pump (ccASHP) with a COP of 1.9 or greater at a heating design temp of 5o F. Product list of qualifying ccASHP's: https://neep.org/high-performance-air-source-heat-pumps/ccashp-specification-product- list 2 B. Build to Passive House Standard 5% of homes built to either International Passive House Association (iPHA) or Passive House Institute US (PHIUS) standard.3 C. Build air tight homes with balanced whole dwelling ventilation with heat or energy recovery Build homes to ≤ 1.5 ACH50 air tightness. Balanced mechanical whole dwelling ventilation via Heat Recovery Ventilator (HRV) or Energy Recovery Ventilator (ERV).1 D. District Heating and Cooling for Neighborhood Utilize electric-based centralized heating and cooling systems such as a neighborhood scale ground source heat pump. Usually more cost effective for commercial and mixed use and not residential SF.3 E. Install qualifying connected thermostat Install qualifying connected thermostat from Fort Collins Utilities Peak Partners demand response (DR) program. This bolsters the utilities DR effort by increasing the number of homes that can opt-in to the program. https://peakpartnersfortcollins.com/ 1 F. Install air source heat pump electric water heater Fort Collins Utilities Peak Partners connected air source heat pump water heaters get the additional point (up to 3 pts). https://peakpartnersfortcollins.com/ 2-3 G. Provide EV-Installed charging for buildings containing R-1 or R-2 occupancies. Provide EV-Installed charging for 7% of the total parking spaces for buildings containing R-1 or R-2 occupancies. Single family detached and single family attached are excluded as current code requires all new single family homes have EV ready conduit installed from the panel to a junction box located in a garage or carport. https://www.swenergy.org/transportation/electric-vehicles/building-codes#who 1 A. Install % of total energy need in solar (50/75/100%) Installations may be on individual rooftops or in shared as in “solar gardens” and will be virtually net metered. These additional points cannot be used toward total if Enhanced Energy Performance item D - Net Zero Energy Home above is utilized. 1 - 3 B. Smart storage and grid interactivity Install interactive grid storage system that allows owners to optimize renewable energy storage and energy utilization through smart grid technologies. Points are differentiated by size of battery, and capability of export to the grid (3 pts) 1 - 3 Required number of Energy Saving & Renewable Points 10 3. Renewable ENERGY, RENEWABLES & WATER 2. Energy Components EXHIBIT B NOTES Points A.WaterSense fixtures performing above code New construction provides fixture efficiencies surpassing code standards and must all be WaterSense Certified. •1.0 GPF/600 gram MaP score toilets (dual flush code def) & •1.5 gpm showerheads 2 B.Install leak detection and notification system Each home or unit must be water shutoff valve enabled and installed by a licensed plumber. Flo by Moen and Phyn Plus Smart Water Assistant are two examples.1 C.Sub-metering Privately owned and maintained sub-metering is provided for individual units within multi-family development to help with water management and leak detection. 1.5 D.Efficient plumbing design Meet Section 3.3 of the WaterSense New Home Specification, which requires that hot water distribution systems store no more than 0.5 gallons of water between the source of hot water and the furthest existing fixtures and provides inspection and compliance methods and details. This is also the standard used in DOE's Zero Energy Ready program. 0.5 E.Indoor Water Use Innovation The project demonstrates indoor water use innovation and pursuit of building certifications. Points are achieved when applied to all applicable buildings within the development.1 Required number of Indoor Water Points 3 4. Indoor Water * ENERGY, RENEWABLES & WATER EXHIBIT B NOTES Points A. Efficient Residential irrigation systems ** Install efficient irrigation systems for all residential sprinkler systems, WaterSense Certified (WS), where available: • Pressure reducing heads (WS) and high efficiency nozzles • Weather-based irrigation controller (WS) • Flow sensor • Master valve 2 B. Water efficient landscaping for residential front yards Front yard - Create waterwise, plant friendly landscapes, including a water budget on a 10 gallon or less per SF basis within residential front yards. Consider plant selection, tree protection/selection, mirroring water budget table requirements on the commercial side, but less than 10 gpsf 2 C. Separate drip system for trees within parkways and medians Establish separate drip systems for trees in common areas to support urban forest health and resiliency, especially during water shortages. 2 D. Common area water use performing above code 12 gallons per sq. ft. max or sliding scale (e.g. – 3 pt for 8 gpsf or less, 2pts for 9-11gpsf, 1pt for 12-14 gpsf or something similar). Align metrics to ELCO water budget table 1 - 3 E. Stormwater Innovation Uses innovative stormwater techniques such as Low Impact Development (LID) or Green Infrastructure to capture and treat runoff at the source as defined and illustrated in the City’s LID Implementation Manual. https://www.fcgov.com/utilities//img/site_specific/uploads/fcscm-appendix-c.pdf?1549566344 1 - 2 F. Rain barrels 0.5 pt for every two, 100-gallon barrels. 1 pt maximum (CO State Law - 2 x100 gallons per residential unit on units 4 or fewer)0.5 - 1 G. Outdoor Water Use Innovation The project demonstrates outdoor water use innovation and pursuit of building certifications. Points are achieved when applied to all applicable buildings within the development: For single family and duplex homes: HERS H20 (No minimum score, but certification required) WERS (No minimum score, but certification required) Net Blue – offset 25% or more water use from new developments with water efficiency upgrades/retrofits to existing and/or the new development(s), per the Net Blue program 1 1 2 Required number of Outdoor Water Points 7 5. Outdoor Water * *Compliance with these indoor and outdoor water standards do not alter a project’s responsibility to satisfy water supply requirements of ELCO, FCLWD, Fort Collins Utilities or other governing water service district. To receive listed points, measures must be applied to all applicable areas, properties and buildings within the development. **For water sources other than potable, additional requirements shall be included, such as water filtration, purple pipe and valve box, no cross contamination with potable supplies, and no drip irrigation on non-potable systems. ENERGY, RENEWABLES & WATER EXHIBIT B NOTES Points A.Off-site Trail Connection Direct connections to off-site bicycle and pedestrian facilities, including but not limited to the regional paved trail system, the low-stress bicycle network and other local paved trail systems.1 B.Exemplary Bicycle and Pedestrian Improvements Provide pedestrian and bicycle circulation improvements exceeding Larimer County Urban Areas Street Standards (LCUASS) requirements. e.g. - buffered bicycle lanes, concrete crosswalks, enhanced intersection paving design, enhanced streetscape design, and pedestrian-oriented lighting. 1 C.Level 3 EV Charging Stations Publicly-accessible Level 3 EV charging stations provided in convenient locations.1 D.Trail Connection provided to a School An off-site and off-street trail connection is provided to a neighboring public or private school.1 E.Transportation Innovation The project provides innovative transportation improvements.1 A.Access to Essential Neighborhood Services Includes at least two neighborhood-serving retail or service uses, e.g.- recreation facilities, childcare, daycare, and healthcare facilities in the project (1 point) , or three or more uses (2 points), and 3 points for a grocery store or supermarket. 1 - 3 B.Vertical Mixed-Use Buildings A mixture of uses are provided in the same building. Lower floors typically include more public uses with private uses on the upper floors. Examples include ground floor retail or services, with remaining floors including residential units. 2 C.Community Gathering Spaces Provides a plaza, public square, park or other similar public open space within the project that exceeds requirements of Section 4.5.1 D.Community Workspace Provide common neighborhood workspaces; (e.g., workshops, maker spaces, over/under live workspaces).1 E.Common Areas Food Production Provisions for community gardens, edible landscapes, and/or on-site urban agriculture.1 F.Innovative Neighborhood Amenities The project provides innovative neighborhood amenities.1 2. Neighborhood Amenities NEIGHBORHOOD LIVABILITY 1. Transportation EXHIBIT B NOTES Points A.Access to Parks & Open Spaces Each resident is within 1,320 feet of a park and/or open space, including areas of respite (i.e., places that are quiet, beautiful, naturalistic).1 B.Enhanced Habitat Integrate pollinator corridors in design, create and/or enhance wildlife habitat/corridors, ecological restoration of degraded systems using native and adaptive landscaping in common areas.1 C.Expansion of Adjacent Natural Habitat If the site is contiguous or adjacent a natural area or natural habitat or feature, creates internally contiguous habitat opportunities a minimum of ten (10) percent greater than the requirements specified in 3.4.1.1 D.Innovation in Natural Environment Protection The project provides innovative measures to protect or enhance the Natural Environment.1 A.Universal Design Create interior spaces that are accessible to people with diverse ability levels and that support lifelong living (1 point), e.g.- doorways that provide 32 inches of clearance and a ground floor bathroom accommodating future installation of grab bars . Provide zero step entryways (2 points) 1 - 2 B.0.5% for Arts & Culture The amount equal to one half (0.5) percent of the total capital infrastructure construction costs of the Metro District for the planning, design and construction of public art, including “functional art” in community spaces, parks, plazas, playgrounds, or other areas viewable to the public. 1 C.Sustained Educational Programing Provide long-term funding in infrastructure for ongoing community engagement and educational programming that support learners of all ages (e.g. High Plains Environmental Center, library branch, community college branch). 1 D.Excellence in Community Engagement Community engagement process follows the National Charrette Institute (NCI) standards that engage diverse constituents in participatory design processes designed to understand and accommodate community aspirations and priorities for the specific site. 1 E.Health, Culture or Education Innovation The project provides innovative techniques to promote health, culture or education.1 Required Number of Neighborhood Livability Points 5 3. Natural Environment 4. Health, Culture & Education NEIGHBORHOOD LIVABILITY EXHIBIT B 14 EXHIBIT C MODEL SERVICE PLAN Revised: 2-5-19 City of k tC���!� Health City of Fort Collins Title 32 Metropolitan District Model Single­ District Service Plan Revised 2-5-19 Exhibit C Exhibit C This model service plan template should be referenced in conjunction with the City of Fort Collins Policy for Reviewing Service Plans for Title 32 Metropolitan Districts. 2 Revised: 2-5-19 Exhibit C Table of Contents INTRODUCTION ................................................................................................................................. 6 Purpose and Intent ........................................................................................................................ 6 Need for District ............................................................................................................................ 6 Objective of the City regarding District's Service Plan ................................................................... 7 Relevant Intergovernmental Agreements ...................................................................................... 7 City Approvals ................................................................................................................................. 7 DEFINITIONS ...................................................................................................................................... 7 BOUNDARIES AND LOCATION ........................................................................................................... 10 DESCRIPTION OF PROJECT, PLANNED DEVELOPMENT, PUBLIC BENEFIT & ASSESSED VALUATIONl0 Project and Planned Development ................................................................................................ 10 Public Benefits ................................................................................................................................ 11 Assessed Valuation ........................................................................................................................ 12 INCLUSION OF LAND IN THE SERVICE AREA ..................................................................................... 12 DISTRICT GOVERNANCE .................................................................................................................... 12 AUTHORIZED AND PROHIBITED POWERS ........................................................................................ 12 General Grant of Powers ................................................................................................................ 12 Prohibited Improvements and Services and other Restrictions and Limitations .......................... 12 Eminent Domain Restriction ................................................................................................ 12 Fee Limitation ...................................................................................................................... 13 Operations and Maintenance .............................................................................................. 13 Fire Protection Restriction ................................................................................................... 13 Public Safety Services Restriction ......................................................................................... 13 Grants from Governmental Agencies Restriction ................................................................. 13 Golf Course Construction Restriction ................................................................................... 14 Television Relay and Translation Restriction ........................................................................ 14 Potable Water and Wastewater Treatment Facilities .......................................................... 14 Sales and Use Tax Exemption Limitation .............................................................................. 14 Sub-district Restriction ......................................................................................................... 14 Privately Placed Debt Limitation ........................................................................................... 14 Special Assessments ............................................................................................................. 15 Revised: 2-5-19 Exhibit C PUBLIC IMPROVEMENTS AND ESTIMATED COSTS ........................................................................... 15 Development Standards ................................................................................................................ 16 Contracting ..................................................................................................................................... 16 Land Acquisition and Conveyance ................................................................................................. 16 Equal Employment and Discrimination .......................................................................................... 17 FINANCIAL PLAN/PROPOSED DEBT .................................................................................................. 17 Financial Plan ................................................................................................................................. 17 Mill Levies ....................................................................................................................................... 17 Aggregate Mill Levy Maximum ............................................................................................ 17 Regional Mill Levy Not Included in Other Mill Levies .......................................................... 17 Operating Mill Levy .............................................................................................................. 17 Gallagher Adjustments ......................................................................................................... 18 Excessive Mill Levy Pledges ................................................................................................... 18 Refunding Debt .................................................................................................................... 18 Maximum Debt Authorization .............................................................................................. 18 Maximum Voted Interest Rate and Underwriting Discount .......................................................... 18 Interest Rate and Underwriting Discount Certification ................................................................. 19 Disclosure to Purchasers ................................................................................................................ 19 External Financial Advisor .............................................................................................................. 19 Disclosure to Debt Purchasers ....................................................................................................... 20 Security for Debt ............................................................................................................................ 20 TABOR Compliance ........................................................................................................................ 20 District's Operating Costs ............................................................................................................... 20 Regional Improvements .................................................................................................................... 20 Regional Mill Levy Authority .......................................................................................................... 21 Regional Mill Levy Imposition ........................................................................................................ 21 City Notice Regarding Regional Improvements ............................................................................. 21 Regional Improvements Authorized Under Service Plan ............................................................... 21 Expenditure of Regional Mill Levy Revenues ................................................................................. 21 Intergovernmental Agreement ............................................................................................ 21 No Intergovernmental Agreement ...................................................................................... 21 Regional Mill Levy Term ................................................................................................................. 21 4 Revised: 2-5-19 Exhibit C Completion of Regional Improvements ......................................................................................... 22 City Authority to Require Imposition ............................................................................................. 22 Regional Mill Levy Not Included in Other Mill Levies .................................................................... 22 Gallagher Adjustment .................................................................................................................... 22 City Fees ............................................................................................................................................. 22 Bankruptcy Limitations ..................................................................................................................... 22 Annual Reports and Board Meetings ................................................................................................ 22 General ........................................................................................................................................... 22 Board Meetings .............................................................................................................................. 23 Report Requirements ..................................................................................................................... 23 Narrative .............................................................................................................................. 23 Financial Statements ............................................................................................................. 23 Capital Expenditures ............................................................................................................ 23 Financial Obligations ............................................................................................................. 23 Board Contact Information .................................................................................................. 23 Other Information ................................................................................................................ 23 Reporting of Significant Events ...................................................................................................... 24 Failure to Submit ............................................................................................................................ 24 Service Plan Amendments ................................................................................................................ 24 Material Modifications ..................................................................................................................... 24 Dissolution ......................................................................................................................................... 25 Sanctions ............................................................................................................................................ 25 Intergovernmental Agreement with City ......................................................................................... 26 Conclusion ......................................................................................................................................... 26 Resolution of Approval ..................................................................................................................... 27 5 Revised: 2-5-19 I.INTRODUCTION A.Purpose and Intent. Exhibit C The District, which is intended to be an independent unit of local government separate and distinct from the City, is governed by this Service Plan, the Special District Act and other applicable State law. Except as may otherwise be provided by State law, City Code or this Service Plan, the District's activities are subject to review and approval by the City Council only insofar as they are a material modification of this Service Plan under C.R.S. Section 32- 1-207 of the Special District Act. It is intended that the District will provide all or part of the Public Improvements for the Project for the use and benefit of all anticipated inhabitants and taxpayers of the District. The primary purpose of the District will be to finance the construction of these Public Improvements by the issuance of Debt. It is also intended under this Service Plan that the District shall not be authorized to issue any Debt, impose a Debt Mill Levy, Operating Mill Levy or impose any Fees for payment of the Debt unless and until the delivery of applicable Public Benefits described in Section IV.B. of this Service Plan has been secured in accordance with Section IV.B. of this Service Plan. It is further intended that this Service Plan also requires the District to pay a portion of the cost of the Regional Improvements, as provided in Section X of this Service Plan, as part of ensuring that those privately-owned properties to be developed in the District that benefit from the Regional Improvements pay a reasonable share of the associated costs. The District is not intended to provide ongoing operations and maintenance services except as expressly authorized in this Service Plan. It is the intent of the District to dissolve upon payment or defeasance of all Debt incurred or upon a court determination that adequate provision has been made for the payment of all Debt, except that if the District is authorized in this Service Plan to pe1form continuing operating or maintenance functions, the District shall continue in existence for the sole purpose of providing such functions and shall retain only the powers necessary to impose and collect the taxes or Fees authorized in this Service Plan to pay for the costs of those functions. It is intended that the District shall comply with the provisions of this Service Plan and that the City may enforce any non-compliance with these provisions as provided in Section XVII of this Service Plan. B.Need for the District. There are currently no other governmental entities, including the City, located in the immediate vicinity of the District that consider it desirable, feasible or practical to undertake the 6 Revised: 2-5-19 Exhibit C planning, design, acquisition, construction, installation, relocation, redevelopmen t and financing of the Public Improvements needed for the Project. Formation of the District 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 this Service Plan is to authorize the District 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 District, but in doing so, to also establish in this Service Plan the means by which both the Regional Improvements and the Public Benefits will be provided. Except as specifically provided in this Service Plan, all Debt is expected to be repaid by taxes and Fees imposed and collected for no longer than the Maximum Debt Mill Levy Imposition Tenn for residential properties, and at a tax mill levy no higher than the Maximum Debt Mill Levy. Fees imposed for the payment of Debt shall be due no later than upon the issuance of a building permit unless a majority of the Board which imposes such a Fee is composed of End Users as provided in Section VII.B.2 of this Service Plan. Debt which is issued within these parameters and, as further described in the Financial Plan, will insulate property owners from excessive tax and Fee burdens to suppoit the servicing of the Debt and will result in a timely and reasonable discharge of the Debt. D.Relevant Intergovernmental Agreements. [Add description of any relevant intergovemmental agreements.] E.City Approvals. Any provision in this Service Plan requiring "City" or "City Council" approval or consent shall require the City Council's prior written approval or consent exercised in its sole discretion. Any provision in this Service Plan requiring "City Manager" approval or consent shall require the City Manager's prior written approval or consent exercised in the City Manager's sole discretion. II.DEFINITIONS In this Service Plan, the following words, terms and phrases which appear in a capitalized format shall have the meaning indicated below, unless the context clearly requires otherwise: Aggregate Mill Levy: means the total mill levy resulting from adding the District's Debt Mill Levy and Operating Mill Levy. The District's Aggregate Mill Levy does not include any Regional Mill Levy that the District may levy. Aggregate Mill Levy Maximum: means the maximum number of combined mills that the District may levy for its Debt Mill Levy and Operating Mill Levy, at a rate not to exceed the limitation set in Section IX.B.l of this Service Plan. Approved Development Plan: means a City-approved development plan or other land-use application required by the City Code for identifying, among other things, public 7 Revised: 2-5-19 Exhibit C improvements necessary for facilitating the development of property within the Service Area, which plan shall include, without limitation, any development agreement required by the City Code. Board: means the duly constituted Board of Directors of the District. Bond, Bonds or Debt: means bonds, notes or other multiple fiscal year financial obligations for the payment of which a District has promised to impose an ad valorem property tax mill levy, Fees or other legally available revenue. Such terms do not include contracts through which a District procures or provides services or tangible property. City: means the City of Fort Collins, Colorado, a home rule municipality. City Code: means collectively the City's Municipal Charter, Municipal Code, Land Use Code and ordinances as all are now existing and hereafter amended. City Council: means the City Council of the City. City Manager: means the City Manager of the City. C.R.S.: means the Colorado Revised Statutes. Debt Mill Levy: means a property tax mill levy imposed on Taxable Property by the District for the purpose of paying Debt as authorized in this Service Plan, at a rate not to exceed the limitations set in Section IX.B of this Service Plan. Developer: means a person or entity that is the owner of property or owner of contractual rights to property in the Service Area that intends to develop the property. District: means the [Name of District] organized under and governed by this Service Plan. District Boundaries: means the boundaries of the area legally described in Exhibit "A" attached hereto and incorporated by reference and as depicted in the District Boundary Map. District Boundary Map: means the map of the District Boundaries attached hereto as Exhibit "B" and incorporated by reference. End User: means any owner, or tenant of any owner, of any property within the District, who is intended to become burdened by the imposition of ad valorem property taxes and/or Fees. By way of illustration, a resident homeowner, renter, commercial property owner or commercial tenant is an End User. A Developer and any person or entity that constructs homes or commercial structures is not an End User. External Financial Advisor: means a consultant that: (!) 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 in respect of such securities; (2) shall be an underwriter, investment banker, or individual listed as a public finance advisor in the Bond Buyer's Municipal Market Place or, in the City's sole discretion, other recognized publication as a provider of financial projections; and (3) is not an officer or employee of the District or an underwriter of the District's Debt. 8 Revised: 2-5-19 Exhibit C Fees: means the fees, rates, tolls, penalties and charges the District is authorized to impose and collect under this Service Plan. Financial Plan: means the Financial Plan described in Section IX of this Service Plan which was prepared or approved by [Name/, an External Financial Advisor, in accordance with the requirements of this Service Plan and describes (a) how the Public Improvements are to be financed; (b) how the Debt is expected to be incurred; and (c) the estimated operating revenue derived from property taxes and any Fees for the first budget year through the year in which all District Debt is expected to be defeased or paid in the ordinary course. Inclusion Area Boundaries: means the boundaries of the property that is anticipated to be added to the District Boundaries after the District's organization, which property is legally described in Exhibit "C" attached hereto and incorporated by reference and depicted in the map attached hereto as Exhibit "D" and incorporated herein by reference. Maximum Debt Authorization: means the total Debt the District is permitted to issue as set forth in Section IX.B.7 of this Service Plan. Maximum Debt Mill Levy Imposition Term: means the maximum term during which the District's Debt Mill Levy may be imposed on property developed in the Service Area for residential use, which shall include residential properties in mixed-use developments. This maximum term shall not exceed forty (40) years from December 31 of the year this Service Plan is approved by City Council Operating Mill Levy: means a property tax mill levy imposed on Taxable Property for the purpose of funding District administration, operations and maintenance as authorized in this Service Plan, including, without limitation, repair and replacement of Public Improvements, and imposed at a rate not to exceed the limitations set in Section IX.B. of this Service Plan. Planned Development: means the private development or redevelopment of the prope1iies in the Service Area, commonly referred to as the {Name/ development, under an Approved Development Plan. Project: means the installation and construction of the Public Improvements for the Planned Development. Public Improvements: means the improvem ents and infrastructure the District is authorized by this Service Plan to fund and construct for the Planned Development to serve the future taxpayers and inhabitants of the District, except as specifically prohibited or limited in this Service Plan. Public Improvements shall include, without limitation, the improvements and infrastructure described in Exhibit "E" attached hereto and incorporated by reference. Public Improvements do not include Regional Improvements. Regional Improvements: means any regional public improvement identified by the City, as provided in Section X of this Service Plan, for funding, in whole or part, by a Regional Mill Levy levied by the District, including, without limitation, the public improvements described in Exhibit "F" attached hereto and incorporated by reference. Regional Mill Levy: means the prope1iy tax mill levy imposed on Taxable Property for the purpose of planning, designing, acquiring, funding, constructing, installing, relocating and/or redeveloping the Regional Improvements and/or to fund the administration and 9 Revised: 2-5-19 Exhibit C overhead costs related to the Regional Improvements as provided in Section X of this Service Plan. Service Area: means the property within the District Boundaries and the property in the Inclusion Area Boundaries when it is added, in whole or part, to the District Boundaries. Special District Act: means Article I in Title 32 of the Colorado Revised Statutes, as amended. Service Plan: means this service plan for the District approved by the City Council. Service Plan Amendment: means a material modification of the Service Plan approved by the City Council in accordance with the Special District Act, this Service Plan and any other applicable law. State: means the State of Colorado. Taxable Property: means the real and personal property within the District Boundaries and within the Inclusion Area Boundaries when added to the District Boundaries that will be subject to the ad valorem property taxes imposed by the District. TABOR: means Colorado's Taxpayer's Bill of Rights in Article X, Section 20 of the Colorado Constitution. Vicinity Map: means the map attached hereto as Exhibit "G" and incorporated by reference depicting the location of the Service Area within the regional area surrounding it. III.BOUNDARIES AND LOCATION The area of the District Boundaries includes approximately [I11sert Number] acres and the total area proposed to be included in the Inclusion Area Boundaries is approximately [I11sert Number] acres. A legal description and map of the District Boundaries are attached hereto as Exhibit A and Exhibit B, respectively. A legal description and map of the Inclusion Area Boundaries are attached hereto as Exhibit C and Exhibit D, respectively. It is anticipated that the District's Bound aries may expand or contract from time to time as the District undertakes inclusions or exclusions pursuant to the Special District Act, subject to the limitations set forth in this Service Plan. The location of the Service Area is depicted in the vicinity map attached as Exhibit G. IV.DESCRIPTION OF PROJECT, PLANNED DEVELOPMENT, PUBLIC BENEFITS & ASSESSED VALUATION A.Project and Planned Development. [Describe the nature of the Project and Planned Developme11t, estimated population at build out, timeline for development, estimated assessed value after 5 and IO years and estimated sales tax revenue. Also, please idelllifj, all plans, i11cluding but not limited to Citywide Pla11s, Small Area Plans, and General Development Plans that apply to any portion of the District's Boundaries or Inclusion Area Boundaries and describe how the Project and Planned Developme11t are consistent with the applicable plans. Please state ift/ze proposed District is to 10 Revised: 2-5-19 Exhibit C be located withi11 a11 urba11 re11ewal area a11d if the proposed development is a11ticipati11g tlte use of tax increment ji11a11ci11g (TIF). If the District i11te11ds to pursue TIF, please provide i11formatio11 011 !tow lite TIF jl11a11cillg will i11teract with the District's jl11a11ci11g and how t/ze necessary Public Improvements will be shared across the two fumli11g sources.] Approval of this Service Plan by the City Council does not imply approval of the development of any particular land-use for any specific area within the District. Any such approval must be contained within an Approved Development Plan. B.Public Benefits. In addition to providing a portion of the Public Improvements and Regional Improvements, the organization of the District is intended to enable the Project to deliver a number of extraordinary direct and indirect public benefits, including: (Describe Public Benefits{ ( collectively, the "Public Benefits"). The Public Benefits to be enabled under this Service Plan are specifically described in Exhibit J attached hereto and incorporated herein by reference. Therefore, notwithstanding any provision to the contrary contained in this Service Plan, the District shall not be authorized to issue any Debt or to impose a Debt Mill Levy or any Fees for payment of Debt unless and until the delivery of the Public Benefits specifically related to the phase of the Planned Development of a portion of the Project to be financed with such Debt, Debt Mill Levy or Fees, are secured in a manner approved by the City Council. To satisfy this precondition to the issuance of Debt and to the imposition of the Debt Mill Levy and Fees, delivery of the Public Benefits for each phase of the Project and the Planned Development must be secured by the following methods, as applicable: I.For any portion of the Public Benefits to be provided by the District, the District must enter into an intergovernmental agreement with the City by either (i) agreeing to provide those Public Benefits as a legally enforceable multiple-fiscal year obligation of the District under TABOR, or (ii) securing performance of that obligation with a surety bond, letter of credit or other security acceptable to the City, and any such intergovernmental agreement must be approved by the City Council by resolution; 2.For any portion of the Public Benefits to be provided by one or more Developers of the Planned Development, each such Developer must either (i) enter into a development agreement with the City under the Developer's applicable Approved Development Plan, which agreement must legally obligate the Developer to provide those Public Benefits before the City is required to issue building permits and/or certificates of occupancy for structures to be built under the Approved Development Plan for that phase of the Planned Development, or (ii) secure such obligations with a surety bond, letter of credit or other security acceptable to the City, and all such development agreements must be approved by the City Council by resolution; or 3.For any portion of the Public Benefits to be provided in part by the District and in part by one or more of the Developers, an agreement between the City and the affected District and Developers that secures such Public Benefits as legally binding obligations 11 Revised: 2-5-19 Exhibit C using the methods described in subsections I and 2 above, and all such agreements must be approved by the City Council by resolution. C.Assessed Valuation. The current assessed valuation of the Service Area is approximately [Dollar Amount] and, at build out, is expected to be [Dollar Amount]. These amounts are expected to be sufficient to reasonably discharge the Debt as demonstrated in the Financial Plan. V.INCLUSION OF LAND IN THE SERVICE AREA Other than the real property in the Inclusion Area Boundaries, the District shall not include any real property into the Service Area without the City Council's prior written approval and in compliance with the Special District Act. Once the District has issued Debt, it shall not exclude real property from the District's boundaries without the prior written consent of the City Council. VI.DISTRICT GOVERNANCE The District's Board shall be comprised of persons who are a qualified "eligible elector" of the District as provided in the Special District Act. It is anticipated that over time, the End Users who are eligible electors will assume direct electoral control of the District's Board as development of the Service Area progresses. The District shall not enter into any agreement by which the End Users' electoral control of the Board is removed or diminished. VII.AUTHORIZED AND PROHIBITED POWERS A.General Grant of Powers. The District shall have the power and authority to provide the Public Improvements, the Regional Improvements and related operation and maintenance services, within and without the District Boundaries, as such powers and authorities are described in the Special District Act, other applicable State law, common law and the Colorado Constitution, subject to the prohibitions, restrictions and limitations set forth in this Service Plan. If, after the Service Plan is approved, any State law is enacted to grant additional powers or authority to metropolitan districts by amendment of the Special District Act or otherwise, such powers and authority shall not be deemed to be a part hereof. These new powers and authority shall only be available to be exercised by the District if the City Council first approves a Service Plan Amendment to specifically allow the exercise of such powers or authority by the District. B.Prohibited Improvements and Services and other Restrictions and Limitations. The District's powers and authority under this Service Plan to provide Public Improvements and services and to otherwise exercise its other powers and authority under the Special District Act and other applicable State law, are prohibited, restricted and limited as hereafter provided. Failure to comply with these prohibitions, restrictions and limitations shall constitute a material modification under this Service Plan and shall entitle the City to pursue all remedies available at law and in equity as provided in Sections XVII and XVIII of this Service Plan: I.Eminent Domain Restriction 12 Revised: 2-5-19 Exhibit C The District shall not exercise its statutory power of eminent domain without first obtaining resolution approval from the City Council. This restriction on the District's exercise of its eminent domain power is being voluntarily acquiesced to by the District and shall not be interpreted in any way as a limitation on the District's sovereign powers and shall not negatively affect the District's status as a political subdivision of the State as conferred by the Special District Act. 2.Fee Limitation Any Fees imposed for the repayment of Debt, if authorized by this Service Plan, shall not be imposed by the District upon or collected from an End User. In addition, Fees imposed for the payment of Debt shall not be imposed unless and until the requirements for securing the delivery of the District's portion of the Public Benefits have been satisfied in accordance with Section lV.B of this Service Plan. Notwithstanding the foregoing, this Fee limitation shall not apply to any Fee imposed to fund the operation, maintenance, repair or replacement of Public Improvements or the administration of the District. 3.Operations and Maintenance The primary purpose of the District is to plan for, design, acquire, construct, install, relocate, redevelop and finance the Public Improvements. The District shall dedicate the Public Improvements to the City or other appropriate jurisdiction or owners' association in a manner consistent with the Approved Development Plan and the City Code, provided that nothing herein requires the City to accept a dedication. The District is specifically authorized to operate and maintain all or any part of the Public Improvements not otherwise conveyed or dedicated to the City or another appropriate governmental entity until such time as the District is dissolved. 4.Fire Protection Restriction The District is not authorized to plan for, design, acquire, construct, install, relocate, redevelop, finance, own, operate or maintain fire protection facilities or services, unless such facilities and services are provided pursuant to an intergovernmental agreement with the Poudre Fire Authority. The authority to plan for, design, acquire, construct, install, relocate, redevelop, finance, own, operate or maintain fire hydrants and related improvements installed as part of the Project's water system shall not be limited by this subsection. 5.Public Safety Services Restriction The District is not authorized to provide policing or other security services. However, the District may, pursuant to C.R.S. § 32-1-1004(7), as amended, furnish security services pursuant to an intergovernmental agreement with the City. 6.Grants from Governmental Agencies Restriction 13 Revised: 2-5-19 Exhibit C The District shall not apply for grant funds distributed by any agency of the United States Government or the State without the prior written approval of the City Manager. This does not restrict the collection of Fees for services provided by the District to the United States Government or the State. 7.Golf Course Construction Restriction Acknowledging that the City has financed public golf courses and desires to coordinate the construction of public golf courses within the City's boundaries, the District shall not be authorized to plan, design, acquire, construct, install, relocate, redevelop, finance, own, operate or maintain a golf course unless such activity is pursuant to an intergovernmental agreement with the City approved by the City Council. 8.Television Relay and Translation Restriction The District is not authorized to plan for, design, acquire, construct, install, relocate, redevelop, finance, own, operate or maintain television relay and translation facilities and services, other than for the installation of conduit as a pait of a street construction project, unless such facilities and services are provided pursuant to prior written approval from the City Council as a Service Plan Amendment. 9.Potable Water and Wastewater Treatment Facilities Acknowledging that the City and other existing special districts operating within the City currently own and operate treatment facilities for potable water and wastewater that are available to provide services to the Service Area, the District shall not plan, design, acquire, construct, install, relocate, redevelop, finance, own, operate or maintain such facilities without obtaining the City Council's prior written approval either by intergovernmental agreement or as a Service Plan Amendment. I 0. Sales and Use Tax Exemption Limitation The District shall not exercise any sales and use tax exemption otherwise available to the District under the City Code. 11.Sub-district Restriction The District shall not create any sub-district pursuant to the Special District Act without the prior written approval of the City Council. 12.Privately Placed Debt Limitation Prior to the issuance of any privately placed Debt, the District shall obtai n the ce1tification of an External Financial Advisor substantially as follows: Revised: 2-5-19 We are [I am] an External Financial Advisor within the meaning of the District's Service Plan. 14 We [I] certify that (I) the net effective interest rate ( calculated as defined in C.R.S. Section 32-1-103(12)) 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 [inse1t designation of the Debt], including maturities and early redemption provisions, is reasonable considering the financial circumstances of the District. 13.Special Assessments The District shall not impose special assessments without the prior written approval of the City Council. VIII.PUBLIC IMPROVEMENTS AND ESTIMATED COSTS Exhibit C Exhibit E summarizes the type of Public Improvements that are projected to be constructed and/or installed by the District. The cost, scope, and definition of such Public Improvements may vary over time. The total estimated costs of Public Improvements, as set forth in Exhibit H, excluding any improvements paid for by the Regional Mill Levy necessary to serve the Planned Development, are approximately [Dollar Amount] in [Year] dollars and total approximately [Dollar Amount] in the anticipated year of construction dollars. The cost estimates are based upon preliminary engineering, architectural surveys, and reviews of the Public Improvements set forth in Exhibit E and include all construction cost estimates together with estimates of costs such as land acquisition, engineering services, legal expenses and other associated expenses. Maps of the anticipated location, operation, and maintenance of Public Improvements are attached hereto as Exhibit I. Changes in the Public Improvements or cost, which are approved by the City in an Approved Development Plan and any agreement approved by the City Council pursuant to Section IV.B of this Service Plan, shall not constitute a Service Plan Amendment. In addition, due to the preliminary nature of the Project, the City shall not be bound by this Service Plan in reviewing and approving the Approved Development Plan and the Approved Development Plan shall supersede the Service Plan with regard to the cost, scope, and definition of Public Improvements. Provided, however, any agreement approved and entered into under Section IV.B of this Service Plan for the provision of a Public Improvement that is also a Public Benefit, shall supersede both this Service Plan and the applicable Approved Development Plan. Except as otherwise provided by an agreement approved under Section IV.B of this Service Plan: (i) the design, phasing of construction, location and completion of Public Improvements will be determined by the District to coincide with the phasing and development of the Planned Development and the availability of funding sources; (ii) the District may, in its discretion, phase the construction, completion, operation, and maintenance of Public Improvements or defer, delay, reschedule, rephase, relocate or determine not to proceed with the construction, completion, operation, and maintenance of Public Improvements, and such actions or determinations shall not constitute a Service Plan Amendment; and (iii) the District shall also be permitted to allocate costs between such categories of the Public Improvements as deemed necessary in its discretion. 15 Revised: 2-5-19 Exhibit C The Public Improvements shall be listed using an ownership and maintenance matrix in Exhibit E, either individually or categorically, to identify the ownership and maintenance responsibilities of the Public Improvements. The City Code has development standards, contracting requirements and other legal requirements related to the construction and payment of public improvements and related to certain operation activities. Relating to these, the District shall comply with the following requirements: A.Development Standards. The District shall ensure that the Public Improvements are designed and constructed in accordance with the standards and specifications of the City Code and of other governmental entities having proper jurisdiction, as applicable. The District directly, or indirectly through any Developer, will obtain the City's approval of civil engineering plans and will obtain applicable permits for construction and installation of Public Improvements prior to performing such work. Unless waived by the City Council, the District shall be required, in acc ordance with the City Code, to post a surety bond, letter of credit, or other approved development security for any Public Improvements to be constructed by the District. Such development security may be released in the City Manager's discretion when the District has obtained funds, through Debt issuance or otherwise, adequate to insure the construction of the Public Improvements, unless such release is prohibited by or in conflict with any City Code provision, State law or any agreement approved and entered into under Section IV.B of this Service Plan. Any limitation or requirement concerning the time within which the City must review the District's proposal or application for an Approved Development Plan or other land use approval is hereby waived by the District. B.Contracting. The District shall comply with all applicable State purchasing, public bidding and construction contracting requirements and limitations. C.Land Acquisition and Conveyance. The purchase price of any land or improvements acquired by the District from the Developer shall be no more than the then-current fair market value as confirmed by an independent MAI appraisal for land and by an independent professional engineer for improvements. Land, easements, improvements and facilities conveyed to the City shall be free and clear of all liens, encumbrances and easements, unless otherwise approved by the City Manager prior to conveyance. All conveyances to the City shall be by special warranty deed, shall be conveyed at no cost to the City, shall include an AL TA title policy issued to the City, shall meet the environmental standards of the City and shall comply with any other conveyance prerequisites required in the City Code. D.Equal Employment and Discrimination. In connection with the performance of all acts or activities hereunder, the District shall not discriminate against any person otherwise qualified with respect to its hiring, discharging, promoting or demoting or in matters of compensation solely because of race, color, religion, national origin, gender, age, military status, sexual orientation, gender identity or gender expression, marital status, or physical or mental disability, and further shall insert the foregoing provision in contracts or subcontracts entered into by the District to accomplish the purposes of this Service Plan. 16 Revised: 2-5-19 Exhibit C IX.FINANCIAL PLAN/PROPOSED DEBT This Section IX of the Service Plan describes the nature, basis, method of funding and financing limitations associated with the acquisition, construction, completion, repair, replacement, operation and maintenance of Public Improvements. A.Financial Plan. The District's Financial Plan, attached as Exhibit J and incorporated by reference, reflects the District's anticipated schedule for incurring Debt to fund Public Improvements in support of the Project. The Financial Plan also reflects the schedule of all anticipated revenues flowing to the District derived from District mill levies, Fees imposed by the District, specific ownership taxes, and all other anticipated legally available revenues. The Financial Plan is based on economic, political and industry conditions as they presently exist and reasonable projections and estimates of future conditions. These projections and estimates are not to be interpreted as the only method of implementation of the District's goals and objectives but rather a representation of one feasible alternative. Other financial structures may be used so long as they are in compliance with this Service Plan. The Financial Plan incorporates all of the provisions of this A1ticle IX. Based upon the assumptions contained therein, the Financial Plan projects the issuance of Bonds to fund Public Improvements and anticipated Debt repayment based on the development assumptions and absorptions of the property in the Service Area by End Users. The Financial Plan anticipates that the District will acquire, construct, and complete all Public Improvements needed to serve the Service Area. The Financial Plan demonstrates that the District will have the financial ability to discharge all Debt to be issued as part of the Financial Plan on a reasonable basis. Furthermore, the District will secure the certification of an External Financial Advisor who will provide an opinion as to whether such Debt issuances are in the best interest of the District at the time of issuance. B.Mill Levies. It is anticipated that the District will impose a Debt Mill Levy and an Operating Mill Levy on all property within the Service Area. In doing so, the following shall apply: I.Aggregate Mill Levy Maximum The Aggregate Mill Levy shall not exceed in any year the Aggregate Mill Levy Maximum, which is fifty (50) mills. 2.Regional Mill Levy Not Included in Other Mill Levies The Regional Mill Levy shall not be counted against the Aggregate Mill Levy Maximum. 3.Operating Mill Levy The District may impose an Operating Mill Levy of up to fifty (50) mills until the District imposes a Debt Mill Levy. Once the District imposes a Debt Mill Levy of any 17 Revised: 2-5-19 Exhibit C amount, the District's Operating Mill Levy shall cannot exceed ten (10) mills at any point. 4.Gallagher Adjustments In the event the State's method of calculating assessed valuation for the Taxable Prope1ty changes after January I, [current year} or any constitutionally mandated tax credit, cut or abatement, the District's Aggregate Mill Levy, Debt Mill Levy, Operating Mill Levy, and Aggregate Mill Levy Maximum, amounts herein provided may be increased or decreased to reflect such changes; such increases or decreases shall be determined by the District's Board in good faith so that to the extent possible, the actual tax revenues generated by such mill levies, as adjusted, are neither enhanced nor diminished as a result of such change occurring after January I, [current year}. 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. 5.Excessive Mill Levy Pledges Any Debt issued with a mill levy pledge, or which results in a mill levy pledge, that exceeds the Aggregate Mill Levy Maximum or the Maximum Debt Mill Levy Imposition Term, shall be deemed a material modification of this Service Plan and shall not be an authorized issuance of Debt unless and until such material modification has been approved by a Service Plan Amendment. 6.Refunding Debt The Maximum Debt Mill Levy Imposition Term may be exceeded for Debt refunding purposes if: (I) a majority of the District Board is composed of End Users and have voted in favor of a refunding of a part or all of the Debt; or (2) such refunding will result in a net present value savings. 7.Maximum Debt Authorization The District anticipates approximately [Dollar Amount) in project costs in [Year) dollars as set forth in Exhibit E and anticipate issuing approximately [Dollar Amount) in Debt to pay such costs as set faith in Exhibit J, which Debt issuance amount shall be the amount of the Maximum Debt Authorization. In addition, the District shall not issue any Debt unless and until delivery of the District's Public Benefits have been secured as required in Section IV.B of this Service Plan. The District shall not issue Debt in excess of the Maximum Debt Authorization. Bonds, loans, notes or other instruments which have been refunded shall not count against the Maximum Debt Authorization. The District must obtain from the City Council a Service Plan Amendment prior to issuing Debt in excess of the Maximum Debt Authorization. C.Maximum Voted Interest Rate and Underwriting Discount. The interest rate on any Debt is expected to be the market rate at the time the Debt is issued. The maximum interest rate on any Debt, including any defaulting interest rate, is not permitted to exceed Twelve Percent (12%). The maximum underwriting discount shall be three percent (3%). 18 Revised: 2-5-19 Exhibit C Debt, when issued, will comply with all relevant requirements of this Service Plan, the Special District Act, other applicable State law and federal law as then applicable to the issuance of public securities. D.Interest Rate and Underwriting Discount Certification. The District shall retain an External Financial Advisor to provide a written opinion on the market reasonableness of the interest rate on any Debt and any underwriter discount payed by the District as part of a Debt financing transaction. The District shall provide this written opinion to the City before issuing any Debt based on it. E.Disclosure to Purchasers. In order to notify future End Users who are purchasing residential lots or dwellings units in the Service Area that they will be paying, in addition to the property taxes owed to other taxing governmental entities, the property taxes imposed under the Debt Mill Levy, the Operating Mill Levy and possibly the Regional Mill Levy, the District shall not be authorized to issue any Debt under this Service Plan until there is included in the Developer's Approved Development Plan provisions that require the following: 1.That the Developer, and its successors and assigns, shall prepare and submit to the City Manager for his approval a disclosure notice in substantially the form attached hereto as Exhibit K (the "Disclosure Notice"); 2.That when the Disclosure Notice is approved by the City Manager, the Developer shall record the Disclosure Notice in the Larimer County Clerk and Recorder's Office; and 3.That the approved Disclosure Notice shall be provided by the Developer, and by its successors and assigns, to each potential End User purchaser of a residential lot or dwelling unit in the Service Area before that purchaser enters into a written agreement for the purchase and sale of that residential lot or dwelling unit. F.External Financial Advisor. An External Financial Advisor shall be retained by the District to provide a written opinion as to whether any Debt issuance is in the best interest of the District once the total amount of Debt issued by the District exceeds Five Million Dollars ($5,000,000). The External Financial Advisor is to provide advice to the District Board regarding the proposed terms and whether Debt conditions are reasonable based upon the status of development within the District, the projected tax base increase in the District, the security offered and other considerations as may be identified by the Advisor. The District shall include in the transcript of any Bond transaction, or other appropriate financing documentation for related Debt instrument, a signed letter from the External Financial Advisor providing an official opinion on the structure of the Debt, stating the Advisor's opinion that the cost of issuance, sizing, repayment term, redemption feature, couponing, credit spreads, payment, closing date, and other material transaction details of the proposed Debt serve the best interest of the District. Debt shall not be unde1iaken by the District if found to be unreasonable by the External Financial Advisor. 19 Revised: 2-5-19 G.Disclosure to Debt Purchasers. District Debt shall set forth a statement in substantially the following form: "By acceptance of this instrument, the owner of this Debt agrees and consents to all of the limitations with respect to the payment of the principal and interest on this Debt contained herein, in the resolution of the District authorizing the issuance of this Debt and in the Service Plan of the District. This Debt is not and cannot be a Debt of the City of Fort Collins" Exhibit C Similar language describing the limitations with respect to the payment of the principal 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 Service Area. H.Security for Debt. The District shall not pledge any revenue or prope1ty 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 District in the payment of any such obligation. I.TABOR Compliance. The District shall comply with the provisions of TABOR. In the discretion of the Board, the District may set up other qualifying entities to manage, fund, construct and operate facilities, services, and programs. To the extent allowed by law, any entity created by a District will remain under the control of the District's Board. J.District's Operating Costs. The estimated cost of acquiring land, engineering services, legal services and administrative services, together with the estimated costs of the District's organization and initial operations, are anticipated to be [Dollar Amount], which will be eligible for reimbursement from Debt proceeds. 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 operated and maintained. The first year's operating budget is estimated to be [Dollar Amount]. Ongoing administration, operations and maintenance costs may be paid from property taxes collected through the imposition of an Operating Mill Levy, as set f01th in Section IX.B.3, as well as from other revenues leg ally available to the District. X.REGIONAL IMPROVEMENTS The District shall be authorized to provide for the planning, design, acquisition, funding, construction, installation, reloc ation, redevelopment, administration and overhead costs related to the provision of Regional Improvements. At the discretion of the City, the District shall impose a Regional Improvement Mill Levy on all prope1ty within the District Boundaries and any properties thereafter included in the Bound aries under the following terms: 20 Revised: 2-5-19 Exhibit C A.Regional Mill Levy Authority. The District shall seek the authority to impose an additional Regional Mill Levy of five (5) mills as part of the District's initial TABOR election. The District shall also seek from the electorate in that election the authority under TABOR to enter into an intergovernmental agreement with the City obligating the District to pay as a multiple-fiscal year obligation the proceeds from the Regional Mill Levy to the City. Obtaining voter-approval of the Regional Mill Levy and this intergovernmental agreement shall be a precondition to the District issuing any Debt and imposing the Debt Mill Levy, the Operating Mill Levy and any Fees for the repayment of Debt under this Service Plan. B.Regional Mill Levy Imposition. The District shall impose the Regional Mill Levy at a rate not to exceed five (5) mills within one year of receiving written notice from the City Manager to the District requesting the imposition of the Regional Mill Levy and stating the mill rate to be imposed. C.City Notice Regarding Regional Improvements. Such notice from the City shall provide a description of the Regional Improvements to be constructed and an analysis explaining how the Regional Improvements will be beneficial to property owners within the Service Area. The City shall make a good faith effoit to require planned developments that (i) are adjacent to the Service Area and (ii) will benefit from the Regional Improvement also impose a Regional Milly Levy, to the extent possible. D.Regional Improvements Authorized Under Service Plan. If so notified by the City Manager, the Regional Improvements shall be considered public improvements that the District would otheiwise be authorized to design, construct, install re­ design, re-construct, repair or replace pursuant to this Service Plan and applicable law. E.Expenditure of Regional Mil Levy Revenues. Revenue collected through the imposition of the Regional Mill Levy shall be expended as follows: I • Intergovernmental Agreement If the City and the District have executed an intergovernmental agreement concerning the Regional Improvements, then the revenue from the Regional Mill Levy shall be used in accordance with such agreement; 2.No Intergovernmental Agreement If no intergovernmental agreement exists between the District and the City, then the revenue from the Regional Mill Levy shall be paid to the City, for use by the City in the planning, designing, constructing, installing, acquiring, relocating, redeveloping or financing of Regional Improvements which benefit the End Users of the District as prioritized and determined by the City. F.Regional Mill Levy Term. The imposition of the Regional Mill Levy shall not exceed a term of twenty-five (25) years from December 31 of the tax collection year after which the Regional Mill Levy is first imposed. 21 Revised: 2-5-19 Exhibit C G.Completion of Regional Improvements. All Regional Improvements shall be completed prior to the end of the twenty-five (25) year Regional Mill Levy term. H.City Authority to Require Imposition. The City's authority to require the initiation of the imposition of a Regional Mill Levy shall expire fifteen (15) years after December 31st of the year in which the District first imposes a Debt Mill Levy. I.Regional Mill Levy Not Included in Other Mill Levies. The Regional Mill Levy imposed shall not be applied toward the calculation of the Aggregate Mill Levy Maximum. J.Gallagher Adjustment. In the event the method of calculating assessed valuation is changed after January I, [current year}, or any constitutionally mandated tax credit, cut or abatement, the Regional Mill Levy may be increased or shall be decreased to reflect such changes; such increases or decreases shall be determined by the District's Board in good faith so that to the extent possible, the actual tax revenues generated by the Regional Mill Levy, as adjusted, are neither enhanced nor diminished as a result of such change occurring after January I, [current year]. 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. XI.CITY FEES The District shall pay all applicable City fees as required by the City Code. XII.BANKRUPTCY LIMITATIONS All of the limitations contained in this Service Plan, including, but not limited to, those pertaining to the Aggregate Mill Levy Maximum, Maximum Debt Mill Levy Im position Term and Fees, have been established under the authority of the City in the Special District Act to approve this Service Plan. It is expressly intended that by such approval such limitations: (i) shall not be set aside for any reason, including by judicial action, absent a Service Plan Amendment; and (ii) are, together with all other requirements of State law, included in the "political or governmental powers" reserved to the State under the U.S. Bankruptcy Code (11 U.S.C.) Section 903, and are also included in the "regulatory or electoral approval necessary under applicable non-bankruptcy law" as required for confirmation of a Chapter 9 Bankruptcy Plan under Bankruptcy Code Section 943(b)(6). XIII.ANNUAL REPORTS AND BOARD MEETINGS A.General. The District shall be responsible for submitting an annual report to the City Clerk no later than September I st of each year following the year in which the Order and Decree creating the District has been issued. The annual report may be made available to the public on the City's website. 22 Revised: 2-5-19 Exhibit C B.Board Meetings. The District's board of directors shall hold at least one public board meeting in three of the four quarters of each calendar year, beginning in the first full calendar year after the District's creation. Notice for each of these meetings shall be given in accordance with the requirements of the Special District Act and other applicable State law. This meeting requirement shall not apply until there is at least one End User of property within the District. Also, this requirement shall no longer apply when a majority of the directors on the District's Board are End Users. C.Report Requirements. Unless waived in writing by the City Manager, the District annual report must include the following in the Annual Report: I.Narrative A narrative summary of the progress of the District in implementing its Service Plan for the report year. 2.Financial Statements 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 operation (i.e., revenue and expenditures) for the report year. 3.Capital Expenditures 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.Financial Obligations Unless disclosed within a separate schedule to the financial statements, a summary of financial obligations of the District at the end of the report year, including the amount of outstanding Debt, the amount and terms of any new District Debt issued in the report year, the total assessed valuation of all Taxable Property within the Service Area as of January 1 of the report year and the current total District mill levy pledged to Debt retirement in the report year. 5.Board Contact Information The names and contact information of the current directors on the District's Board, any District manager and the attorney for the District shall be listed in the report. The District's current office address, phone number, email address and any website address shall also be listed in the report. 6.Other Information Revised: 2-5-19 Any other information deemed relevant by the City Council or deemed reasonably necessary by the City Manager. 23 Exhibit C D.Reporting of Significant Events. The annual report shall also include information as to any of the following that occurred during the report year: 1.Boundary changes made or proposed to the District Boundaries as of December 31 of the report year. 2.Intergovernmental Agreements with other governmental entities, either entered into or proposed as of December 31 of the report year. 3.Copies of the District's rules and regulations, if any, or substantial changes to the District's rules and regulations as of December 31 of the report year. 4.A summary of any litigation which involves the District's Public Improvements as of December 31 of the rep01t year. 5.A list of all facilities and improvements constructed by the District that have been dedicated to and accepted by the City as of December 31 of the report year. 6.Notice of any uncured events of default by the District, which continue beyond a ninety (90) day period, under any Debt instrument. 7.Any inability of the District to pay its obligations as they come due, in accordance with the terms of such obligations, which continue beyond a ninety (90)day period. E.Failure to Submit. 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 Manager. XIV.SERVICE PLAN AMENDMENTS This Service Plan is general in nature and does not include specific detail in some instances. The Service Plan has been designed with sufficient flexibility to enable the District to provide required improvements, services and facilities under evolving circumstances without the need for numerous amendments. Modification of the general types of improvements and facilities making up the Public Improvements, and changes in proposed configurations, locations or dimensions of the Public Improvements, shall be permitted to accommodate development needs provided such Public Improvements are consistent with the then-current Approved Development Plans for the Project and any agreement approved by the City Council pursuant to Section IV.B of this Service Plan. Any action of the District, which is a material modification of this Service Plan requiring a Service Plan Amendment as provided in Section XV of this Service Plan or that does not comply with provisions of this Service Plan, shall be deemed to be a material modification to this Service Plan unless otherwise expressly provided in this Service Plan. All other departures from the provisions of this Service Plan shall be considered on a case-by-case basis as to whether such depaitures are a material modification under this Service Plan or the Special District Act. XV.MATERIAL MODIFICATIONS Revised: 2-5-19 24 Exhibit C Material modifications to this Service Plan may be made only in accordance with C.R.S. Section 32-1-207 as a Service Plan Amendment. No modification shall be required for an action of the District that does not materially depart from the provisions of this Service Plan, unless otherwise provided in this Service Plan. Departures from the Service Plan that constitute a material modification requiring a Service Plan Amendment include, without limitation: 1.Actions or failures to act that create materially greater financial risk or burden to the taxpayers of the District; 2.Performance of a service or function, construction of an improvement, or acquisition of a major facility that is not closely related to an improvement, service, function or facility authorized in the Service Plan; 3.Failure to perform a service or function, construct an improvement or acquire a facility required by the Service Plan; and 4.Failure to comply with any of the preconditions, prohibitions, limitations and restrictions of this Service Plan. XVI.DISSOLUTION Upon independent determination by the City Council that the purposes for which the District was created have been accomplished, the District shall file a petition in district court for dissolution as provided in the Special District Act. In no event shall dissolution occur until the District has provided for the payment or discharge of all of its outstanding indebtedness and other financial obligations as required pursuant to State law. In addition, if within three (3) years from the date of the City Council's approval of this Service Plan no agreement contemplated under Section IV.B of this Service Plan has been entered into by the City with the District and/or any Developer, despite the parties conducting good faith negotiations attempting to do so, the City may opt to pursue the remedies available to it under C.R.S. Section 32-1-70 I (3) in order to compel the District to dissolve in a prompt and orderly manner. In such event: (i) the limited purposes and powers of the District, as authorized herein, shall automatically terminate and be expressly limited to taking only those actions that are reasonably necessary to dissolve; (ii) the Board of the District will be deemed to have agreed with the City regarding its dissolution without an election pursuant to C.R.S. §32-l-704(3)(b ); (iii) the District shall take no action to contest or impede the dissolution of the District and shall affirmatively and diligently cooperate in securing the final dissolution of the District, and (iv) subject to the statutory requirements of the Special District Act, the District shall thereupon dissolve. XVII.SANCTIONS Should the District unde1iake any act without obtaining prior City Council approval or consent or City Manager approval or consent under this Service Plan, that constitutes a material modification to this Service Plan requiring a Service Plan Amendment as provided herein or under 25 Revised: 2-5-19 Exhibit C the Special Districts Act, or that does not otherwise comply with the provisions of this Service Plan, the City Council may impose one (I) 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 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 4.Exercise any other legal and equitable remedy available under the law, including seeking prohibitory and mandatory injunctive relief against the District, to ensure compliance with the provisions of the Service Plan or applicable law. XVIII.INTERGO VERNMENTAL AGREEMENT WITH CITY The District and the City shall enter into an intergovernmental agreement, the form of which shall be in substantially the form attached hereto as Exhibit "L" and incorporated by reference (the "IGA"). However, the City and the District may include such additional details, terms and conditions as they deem necessary in connection with the Project and the construction and funding of the Public Improvements and the Public Benefits. The District's Board shall approve the IGA at its first board meeting, unless agreed otherwise by the City Manager. Entering into this !GA is a precondition to the District issuing any Debt or imposing any Debt Mill Levy, Operating Mill Levy or Fee for the payment of Debt under this Service Plan. In addition, failure of the District to enter into the !GA as required herein shall constitute a material modification of this Service Plan and subject to the sanctions in Article XVII of this Service Plan. The City and the District may amend the !GA from time-to-time provided such amendment is not in conflict with any provision of this Service Plan. XIX.CONCLUSION that: It is submitted that this Service Plan, as required by C.R.S. Section 32-1-203(2), establishes 1.There is sufficient existing and projected need for organized service in the Service Area to be served by the District; 2.The existing service in the Service Area to be served by the District is inadequate for present and projected needs; 3.The District is capable of providing economical and sufficient service to the Service Area; and 4.The Service Area does have, and will have, the financial ability to discharge the proposed indebtedness on a reasonable basis. 26 Revised: 2-5-19 XX.RESOLUTION OF APPROVAL Exhibit C The District agrees to incorporate the City Council's resolution approvi ng this Service Plan, including any conditions on any such approval, into the copy of the Service Plan presented to the Dist rict Court for and in Larimer County, Colorado. 27 Revised: 2-5-19 Exhibit D City of Fort Collins Title 32 Metropolitan District Model Service Plan for Multiple Districts REVISED 2-5-19 This model service plan template should be referenced in conjunction with the City of Fort Collins Policy for Reviewing Service Plans for Metropolitan Districts. 1 Exhibit D Table of Contents INTRODUCTION ................................................................................................................................. 5 Pur pose and Intent ........................................................................................................................ 5 Need for District ............................................................................................................................ 5 Objective of the City regarding District's Service Plan ................................................................... 6 Relevant Intergovernmental Agreements ...................................................................................... 6 City Approvals ................................................................................................................................. 6 DEFINITIONS ...................................................................................................................................... 6 BOUNDARIES AND LOCATION ........................................................................................................... 9 DESCRIPTION OF PROJECT, PLANNED DEVELOPMENT, PUBLIC BENEFIT & ASSESSED VALUATION10 Project and Planned Development ................................................................................................ 10 Public Benefits ................................................................................................................................ 10 Assessed Valuation ........................................................................................................................ 11 INCLUSION OF LAND IN THE SERVICE AREA ..................................................................................... 11 DISTRICT GOVERNANCE .................................................................................................................... 11 AUTHORIZED AND PROHIBITED POWERS ........................................................................................ 11 General Grant of Powers ................................................................................................................ 11 Prohibited Improvements and Services and other Restrictions and Limitations .......................... 12 Eminent Domain Restriction ................................................................................................ 12 Fee Limitation ...................................................................................................................... 12 Operations and Maintenance ............................................................................................... 12 Fire Pr otection Restriction .................................................................................................... 13 Public Safety Services Restriction ......................................................................................... 13 Grants from Governmental Agencies Restriction ................................................................. 13 Golf Course Construction Restriction ................................................................................... 13 Television Relay and Translation Restriction ........................................................................ 13 Potable Water and Wastewater Treatment Facilities .......................................................... 13 Sales and Use Tax Exemption Limitation .............................................................................. 13 Sub-district Restriction ......................................................................................................... 14 Privately Placed Debt Limitation .......................................................................................... 14 Special Assessments ............................................................................................................. 14 2 Exhibit D PUBLIC IMPROVEMENTS AND ESTIMATED COSTS ........................................................................... 14 Development Standards ................................................................................................................ 15 Contracting ..................................................................................................................................... 15 Land Acquisition and Conveyance ................................................................................................. 15 Equal Employment and Discrimination .......................................................................................... 16 FINANCIAL PLAN/PROPOSED DEBT .................................................................................................. 16 Financial Plan ................................................................................................................................. 16 Mill Levies ....................................................................................................................................... 16 Aggregate Mill Levy Maximum ............................................................................................. 17 Regional Mill Levy Not Included in Other Mill Levies ........................................................... 17 Operating Mill Levy ............................................................................................................... 17 Gallagher Adjustments ......................................................................................................... 17 Excessive Mill Levy Pledges ................................................................................................... 17 Refunding Debt ..................................................................................................................... 17 Maximum Debt Authorization .............................................................................................. 17 Maximum Voted Interest Rate and Underwriting Discount .......................................................... 18 Interest Rate and Underwriting Discount Certification ................................................................. 18 Disclosure to Purchasers ................................................................................................................ 18 External Financial Advisor .............................................................................................................. 18 Disclosure to Debt Purchasers ....................................................................................................... 19 Security for Debt ............................................................................................................................ 19 TABOR Compliance ........................................................................................................................ 19 District's Operating Costs ............................................................................................................... 19 Regional Improvements .................................................................................................................... 20 Regional Mill Levy Authority .......................................................................................................... 20 Regional Mill Levy Imposition ........................................................................................................ 20 City Notice Regarding Regional Improvements ............................................................................. 20 Regional Improvements Authorized Under Service Plan ............................................................... 20 Expenditure of Regional Mill Levy Revenues ................................................................................. 20 Intergovernmental Agreement ............................................................................................. 20 No Intergovernmental Agreement ...................................................................................... 21 Regional Mill Levy Term ................................................................................................................. 21 3 Exhibit D Completion of Regional Improvements ......................................................................................... 21 City Authority to Require Imposition ............................................................................................. 21 Regional Mill Levy Not Included in Other Mill Levies .................................................................... 21 Gallagher Adjustment .................................................................................................................... 21 City Fees ............................................................................................................................................. 21 Bankruptcy Limitations ..................................................................................................................... 21 Annual Reports and Board Meetings ................................................................................................ 22 General ........................................................................................................................................... 22 Board Meetings .............................................................................................................................. 22 Report Requirements ..................................................................................................................... 22 Narrative ............................................................................................................................... 22 Financial Statements ............................................................................................................ 22 Capital Expenditures ............................................................................................................ 22 Financial Obligations ............................................................................................................. 22 Board Contact Information ................................................................................................... 23 Other Information ................................................................................................................. 23 Reporting of Significant Events ...................................................................................................... 23 Failure to Submit ............................................................................................................................ 23 Service Plan Amendments ................................................................................................................ 23 Material Modifications ..................................................................................................................... 24 Dissolution ......................................................................................................................................... 24 Sanctions ............................................................................................................................................ 25 Intergovernmental Agreement with City ......................................................................................... 25 Conclusion ......................................................................................................................................... 25 Resolution of Approval ..................................................................................................................... 26 4 Exhibit D I.INTRODUCTION A.Purpose and Intent. The Districts, which are intended to be independent units of local government separate and distinct from the City, are governed by this Service Plan, the Special District Act and other applicable State law. Except as may otherwise be provi ded by State law, City Code or this Service Plan, the Districts' activities are subject to review and approval by the City Council only insofar as they are a material modification of this Service Plan under C.R.S. Section 32-1-207 of the Special District Act. It is intended that the Districts will provide all or part of the Public Improvements for the Project for the use and benefit of all anticipated inhabitants and taxpayers of the District. The primary purpose of the Districts will be to finance the construction of these Public Improvements by the issuance of Debt. It is also intended under this Service Plan that no District shall be authorized to issue any Debt, impose a Debt Mill Levy , Operating Mill Levy or impose any Fees for payment of the Debt unless and until the delivery of applicable Public Benefits described in Section IV.B. of this Service Plan has been secured in accordance with Section IV.B. of this Service Plan. It is further intended that this Service Plan also requires the Districts to pay a portion of the cost of the Regional Improvements, as provided in X of this Service Plan, as part of ensuring that those pri vately-owned properties to be developed in the District that benefit from the Regional Improvements pay a reasonable share of the associated costs. The Districts are not intended to provide ongoing operations and maintenance services except as expressly authorized in this Service Plan. It is the intent of the Districts to dissolve upon payment or defeasance of all Deb t incurred or upon a court determination that adequate provision has been made for the payment of all Debt, except that if the Districts are authorized in this Service Plan to perform continuing operating or maintenance functions, the Districts shall continue in existence for the sole purpose of providing such functions and shall retain only the powers necessary to impose and collect the taxes or Fees authorized in this Service Plan to pay for the costs of those functions. It is intended that the Districts shall comply with the provisions of this Service Plan and that the City may enforce any non-compliance with these provisions as provided in Section XVII of this Service Plan. B.Need for the Districts. There are currently no other governmental ent1t1es, 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 and financing 5 Exhibit D 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 Districts' Service Plan. The City's objective in approving this Service Plan 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 but in doing so, to also establish in this Service Plan the means by which both the Regional Improvements and the Public Benefits will be provided. Except as specifically provided in this Service Plan, all Debt is expected to be repaid by taxes and Fees imposed and collected for no longer than the Maximum Debt Mill Levy Imposition Tenn for residential properties, and at a tax mill levy no higher than the Maximum Debt Mill Levy. Fees imposed for the payment of Debt shall be due no later than upon the issuance of a building permit unless a majority of the Board which imposes such a Fee is composed of End Users as provided in Section VII.B.2 of this Service Plan. Debt which is issued within these parameters and, as further described in the Financial Plan, will insulate property owners from excessive tax and Fee burdens to suppo1t the servicing of the Debt and will result in a timely and reasonable discharge of the Debt. D.Relevant Intergovernmental Agreements. [Add description of any relevant intergovemmental agreements.] E.City Approvals. Any provision in this Service Plan requiring "City" or "City Council" approval or consent shall require the City Council's prior written approval or consent exercised in its sole discretion. Any provision in this Service Plan requiring "City Manager" approval or consent shall require the City Manager's prior written approval or consent exercised in the City Manager's sole discretion. II.DEFINITIONS In this Service Plan, the following words, terms and phrases which appear in a capitalized format shall have the meaning indicated below, unless the context clearly requires otherwise: Aggregate Mill Levy: means the total mill levy resulting from adding the Districts' Debt Mill Levy and Operating Mill Levy. The Districts' Aggregate Mill Levy does not include any Regional Mill Levy that the District may levy. Aggregate Mill Levy Maximum: means the maximum number of combined mills that the Districts may each levy for their Debt Mill Levy and Operating Mill Levy, at a rate not to exceed the limitation set in Section IX.B.l of this Service Plan. Approved Development Plan: means a City-approved development plan or other land-use application required by the City Code for identifying, among other things, public improvements necessary for facilitating the development of property within the Service 6 Exhibit D Area, which plan shall include, without limitation, any development agreement required by the City Code. Board or Boards: means the duly constituted Board or Boards of Directors of the Districts, or the boards of directors of all of the Districts in the aggregate. Bond. Bonds or Debt: means bonds, notes or other multiple fiscal year financial obligations for the payment of which a District has promised to impose an ad valorem property tax mill levy, Fees or other legally available revenue. Such terms do not include contracts through which a District procures or provides services or tangible property. City: means the City of Fort Collins, Colorado, a home rule municipality. City Code: means collectively the City's Municipal Charter, Municipal Code, Land Use Code and ordinances as all are now existing and hereafter amended. City Council: means the City Council of the City. City Manager: means the City Manager of the City. C.R.S.: means the Colorado Revised Statutes. Debt Mill Levy: means a property tax mill levy imposed on Taxable Property by the Districts for the purpose of paying Debt as authorized in this Service Plan, at a rate not to exceed the limitations set in Section lX.B of this Service Plan. Developer: means a person or entity that is the owner of property or owner of contractual rights to prope1iy in the Service Area that intends to develop the property. District: means any one of the [Names of Districts], individually, organized under and governed by this Service Plan. Districts: means the [Names of Districts], collectively, organized and governed under this Service Plan. District No. l Boundaries: means the boundaries of the area legally described in Exhibit"A-1" attached hereto and incorporated by reference and as depicted in the District No. 1 Boundary Map. District No. 2 Boundaries: means the boundaries of the area legally described in Exhibit"A-2" attached hereto and incorporated by reference and as depicted in the District No. 2 Boundary Map. District No. 3 Boundaries: means the boundaries of the area legally described in Exhibit"A-3" attached hereto and incorporated by reference and as depicted in the District No. 3 Boundary Map. District No. 1 Boundary Map: means the map of the District No. 1 Boundaries attached hereto as Exhibit "B-1" and incorporated by reference. District No. 2 Boundary Map: means the map of the District No. 2 Boundaries attached hereto as Exhibit "B-2" and incorporated by reference. 7 Exhibit D District No. 3 Boundary Map: means the map of the District No. 3 Boundaries attached hereto as Exhibit "B-3" and incorporated by reference. End User: means any owner, or tenant of any owner, of any property within the Districts, who is intended to become burdened by the imposition of ad valorem property taxes and/or Fees. By way of illustration, a resident homeowner, renter, commercial prope1ty owner or commercial tenant is an End User. A Developer and any person or entity that constructs homes or commercial structures is not an End User. External Financial Advisor: means a consultant that: (I) is qualified to advise Colorado governmental entities on matters relatin g 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 in respect of such securities; (2) shall be an underwriter, investment banker, or individual listed as a public finance advisor in the Bond Buyer's Municipal Market Place or, in the City's sole discretion, other recognized publication as a provider of financial projections; and (3) is not an officer or employee of the Districts or an underwriter of the Districts' Debt. Fees: means the fees, rates, tolls, penalties and charges the Districts are authorized to impose and collect under this Service Plan. Financial Plan: means the Financial Plan described in Section IX of this Service Plan which was prepared or approved by {Name[, an External Financial Advisor, in accordance with the requirements of this Service Plan and describes (a) how the Public Improvements are to be financed; (b) how the Debt is expected to be incurred; and (c) the estimated operat ing revenue derived from property taxes and any Fees for the first budget year through the year in which all District Debt is expected to be defeased or paid in the ordinary course. Inclusion Area Boundaries: means the boundaries of the property that is anticipated to be added to the Districts' Boundaries after the Districts' organization, which property is legally described in Exhibit "C" attached hereto and incorporated by reference and depicted in the map attached hereto as Exhibit "D" and incorporated herein by reference. Maximum Debt Authorization: means the total Debt the District s are permitted to issue as set fmth in Section IX.B.7 of this Service Plan. Maximum Debt Mill Levy Imposition Term: means the maximum term during which the Districts' Debt Mill Levy may be imposed on property developed in the Service Area for residential use, which shall include residential proper ties in mixed-use developments. This maximum term shall not exceed forty ( 40) years from December 31 of the year this Service Plan is approved by City Council Operating Mill Levy: means a property tax mill levy imposed on Taxable Property for the purpose of funding the Districts' administration, operations and maintenance as authorized in this Service Plan, including, without limitation, repair and replacement of Public Improvements, and imposed at a rate not to exceed the limitations set in Section IX.B of this Service Plan. Planned Development: means the private development or redevelopment of the properties in the Service Area, commonly referred to as the /Name[ development, under an Approved Development Plan. 8 Exhibit D Project: means the installation and construction of the Public Improvements for the Planned Development. Public Improvements: means the improvements and infrastructure the Districts are authorized by this Service Plan to fund and construct for the Planned Development to serve the future taxpayers and inhabitants of the Districts, except as specifically prohibited or limited in this Service Plan. Public Improvements shall include, without limitation, the improvements and infrastructure described in Exhibit "E" attached hereto and incorporated by reference. Public Improvements do not include Regional Improvements. Regional Improvements: means any regional public improvement identified by the City, as provided in Section X of this Service Plan, for funding, in whole or part, by a Regional Mill Levy levied by the Districts, including, without limitation, the public improvements described in Exhibit "F" attached hereto and incorporated by reference. Regional Mill Levy: means the property tax mill levy imposed on Taxable Prope1ty for the purpose of planning, designing, acquiring, funding, constructing, installing, relocating and/or redeveloping the Regional Improvements and/or to fund the administration and overhead costs related to the Regional Improvements as provided in Section X of this Service Plan. Service Area: means the property collectively within the District No I Boundaries, the District No. 2 Boundaries, the District No. 3 Boundaries and the property in the Inclusion Area Boundaries when it is added, in whole or part. Special District Act: means Atticle I in Title 32 of the Colorado Revised Statutes, as amended. Service Plan: means this service plan for the Districts approved by the City Council. Service Plan Amendment: means a material modification of the Service Plan approved by the City Council in accordance with the Special District Act, this Service Plan and any other applicable law. State: means the State of Colorado. Taxable Prope1ty: means the real and personal propetty within the Service Area that will be subject to the ad valorem property taxes imposed by the Districts. TABOR: means Colorado's Taxpayer's Bill of Rights in A1ticle X, Section 20 of the Colorado Constitution. Vicinity Map: means the map attached hereto as Exhibit "G" and incorporated by reference depicting the location of the Service Area within the regional area surrounding it. III.BOUNDARIES AND LOCATION The Service Area, without the Inclusion Area Boundaries, includes approximately [Insert Number] acres and the total area proposed to be included in the Inclusion Area Boundaries is approximately [Insert Number] acres. A legal description and map of each of the Districts' boundaries are attached hereto as Exhibits A-1, A-2 and A-3 and Exhibit B-1, B-2 and B-3, respectively. A legal description and map of the Inclusion Area Boundaries are attached hereto as Exhibit C and Exhibit D, respectively. It is anticipated that the boundaries of the Districts may 9 Exhibit D expand or contract from time to time as the Districts undertake inclusions or exclusions pursuant to the Special District Act, subject to the limitations set forth in this Service Plan. The location of the Service Area is depicted in the vicinity map attached as Exhibit G. IV.DESCRIPTION OF PROJECT, PLANNED DEVELOPMENT, PUBLIC BENEFITS & ASSESSED VALUATION A.Project and Planned Development. [Describe the nature of the Project and Planned Development, estimated population at build out, timeline for development, estimated assessed value after 5 and 10 years and estimated sales tax revenue. Also, please identify all plans, including but not limited to Citywide Plans, Small Area Plans, and General Development Plans that apply to any portion of the Districts' Boundaries or Inclusion Area Boundaries and describe how the Project and Planned Development are consistent with the applicable plans. Please state if the proposed Districts are to be located within an urban renewal area and if the proposed development is anticipati11g the use of tax increment financi11g (TIF). If the Districts intend to pursue TIF, please provide information on how the TIF financing will interact with the Districts' fina11ci11g and how the necessary Public Improvements will be shared across the two funding sources.] Approval of this Service Plan by the City Council does not imply approval of the development of any particular land-use for any specific area within the Districts. Any such approval must be contained within an Approved Development Plan. B.Public Benefits. In addition to providing a portion of the Public Improvements and Regional Improvements, the organization of the Districts is intended to enable the Project to deliver a number of extraordinary direct and indirect public benefits, including: {Describe Public Benefits{ ( collectively, the "Public Benefits"). The Public Benefits to be enabled under this Service Plan are specifically described in Exhibit J attached hereto and incorporated herein by reference. Therefore, notwithstanding any provision to the contrary contained in this Service Plan, no District shall be authorized to issue any Debt or to impose a Debt Mill Levy or any Fees for payment of Debt unless and until the delivery of the Public Benefits specifically related to the phase of the Planned Development of a portion of the Project to be financed with such Debt, Debt Mill Levy or Fees, are secured in a manner approved by the City Council. To satisfy this precondition to the issuance of Debt and to the imposition of the Debt Mill Levy and Fees, delivery of the Public Benefits for each phase of the Project and the Planned Development must be secured by the following methods, as applicable: I.For any portion of the Public Benefits to be provided by one or more of the Districts, each such District must enter into an intergovernmental agreement with the City by either (i) agreeing to provide those Public Benefits as a legally enforceable multiple- 10 Exhibit D fiscal year obligation of the District under TABOR, or (ii) securing performance of that obligation with a surety bond, letter of credit or other security acceptable to the City, and any such intergovernmental agreement must be approved by the City Council by resolution; 2.For any portion of the Public Benefits to be provided by one or more Developers of the Planned Development, each such Developer must either (i) enter into a development agreement with the City under the Developer's applicable Approved Development Plan, which agreement must legally obligate the Developer to provide those Public Benefits before the City is required to issue building permits and/or certificates of occupancy for structures to be built under the Approved Development Plan for that phase of the Planned Development, or (ii) secure such obligations with a surety bond, letter of credit or other security acceptable to the City, and all such development agreements must be approved by the City Council by resolution; or 3.For any portion of the Public Benefits to be provided in part by one or more of the Districts and in part by one or more of the Developers, an agreement between the City and the affected District(s) and Developers that secures such Public Benefits as legally binding obligations using the methods described in subsections I and 2 above, and all such agreements must be approved by the City Council by resolution. C.Assessed Valuation. The current assessed valuation of the Service Area is approximately [Dollar Amount] and, at build out, is expected to be [Dollar Amount]. These amounts are expected to be sufficient to reasonably discharge the Debt as demonstrated in the Financial Plan. V.INCLUSION OF LAND IN THE SERVICE AREA Other than the real property in the Inclusion Area Boundaries, the District shall not include any real property into the Service Area without the City Council's prior written approval and in compliance with the Special District Act. Once the District has issued Debt, it shall not exclude real property from the Districts' boundaries without the prior written consent of the City Council. VI.DISTRICT GOVERNANCE The Districts' Boards shall be comprised of persons who are a qualified "eligible electors" of the Districts as provided in the Special District Act. It is anticipated that over time, the End Users who are eligible electors will assume direct electoral control of the Districts' Boards as development of the Service Area progresses. The Districts shall not enter into any agreement by which the End Users' electoral control of any of the Boards is removed or diminished. VII.AUTHORIZED AND PROHIBITED POWERS A.General Grant of Powers. The Districts shall have the power and authority to provide the Public Improvements, the Regional Improvements and related operation and maintenance services, within and without the Service Area, as such powers and authorities are described in the Special District Act, other 11 Exhibit D applicable State law, common law and the Colorado Constitution, subject to the prohibitions, restrictions and limitations set forth in this Service Plan. If, after the Service Plan is approved, any State law is enacted to grant additional powers or authority to metropolitan districts by amendment of the Special District Act or otherwise, such powers and authority shall not be deemed to be a part hereof. These new powers and authority shall only be available to be exercised by the Districts if the City Council first approves a Service Plan Amendment to specifically allow the exercise of such powers or authority by the Districts. B.Prohibited Improvements and Services and other Restrictions and Limitations. The Districts' powers and authority under this Service Plan to provide Public Improvements and services and to otherwise exercise its other powers and authority under the Special District Act and other applicable State law, are prohibited, restricted and limited as hereafter provided. Failure to comply with these prohibitions, restrictions and limitations shall constitute a material modification under this Ser vice Plan and shall entitle the City to pursue all remedies available at law and in equity as provided in Sections XVII and XVIII of this Service Plan: 1.Eminent Domain Restriction The Districts shall not exercise their statutory power of eminent domain without first obtaining resolution approval from the City Council. This restriction on the Districts' exercise of the eminent domain power is being voluntarily acquiesced to by the Districts and shall not be interpreted in any way as a limitation on the Districts' sovereign powers and shall not negatively affect the Districts' status as a political subdivision of the State as conferred by the Special District Act. 2.Fee Limitation Any Fees imposed for the repayment of Debt, if authorized by this Service Plan, shall not be imposed by the Districts upon or collected from an End User. In addition, Fees imposed for the payment of Debt shall not be imposed unless and until the requirements for securing the delivery of the District's portion of the Public Benefits have been satisfied in accordance with Section IV.B of this Service Plan. Notwithstanding the foregoing, this Fee limitation shall not apply to any Fee imposed to fund the operation, maintenance, repair or replacement of Public Improvements or the administration of the Districts. 3.Operations and Maintenance The primary purpose of the Districts is to plan for, design, acquire, construct, install, relocate, redevelop and finance the Public Improvements. The Districts shall dedicate the Public Improvements to the City or other appropriate jurisdiction or owners' association in a manner consistent with the Approved Development Plan and the City Code, provided that nothing herein requires the City to accept a dedication. The Districts are specifically authorized to operate and maintain all or any part of the Public Improvements not otherwise conveyed or dedicated to the City or another appropriate governmental entity until the such time as the District is dissolved. 12 Exhibit D 4.Fire Protection Restriction The Districts are not authorized to plan for, design, acquire, construct, install, relocate, redevelop, finance, own, operate or maintain fire protection facilities or services, unless such facilities and services are provided pursuant to an intergovernmental agreement with the Poudre Fire Authority. The authority to plan for, design, acquire, construct, install, relocate, redevelop, finance, own, operate or maintain fire hydrants and related improvements installed as part of the Project's water system shall not be limited by this subsection. 5.Public Safety Services Restriction The Districts are not authorized to provide policing or other security services. However, the District may, pursuant to C.R.S. § 32-1-1004(7), as amended, furnish security services pursuant to an intergovernmental agreement with the City. 6.Grants from Governmental Agencies Restriction The Districts shall not apply for grant funds distributed by any agency of the United States Government or the State without the prior written approval of the City Manager. This does not restrict the collection of Fees for services provided by the Districts to the United States Government or the State. 7.Golf Course Construction Restriction Acknowledging that the City has financed public golf courses and desires to coordinate the construction of public golf courses within the City's boundaries, the Districts shall not be authorized to plan, design, acquire, construct, install, relocate, redevelop, finance, own, operate or maintain a golf course unless such activity is pursuant to an intergovernmental agreement with the City approved by the City Council. 8.Television Relay and Translation Restriction The Districts are not authorized to plan for, design, acquire, construct, install, relocate, redevelop, finance, own, operate or maintain television relay and translation facilities and services, other than for the installation of conduit as a pati of a street construction project, unless such facilities and services are provided pursuant to prior written approval from the City Council as a Service Plan Amendment. 9.Potable Water and Wastewater Treatment Facilities Acknowledging that the City and other existing special districts operating within the City currently own and operate treatment facilities for potable water and wastewater that are available to provide services to the Service Area, the Districts shall not plan, design, acquire, construct, install, relocate, redevelop, finance, own, operate or maintain such facilities without obtaining the City Council's prior written approval either by intergovernmental agreement or as a Service Plan Amendment. I 0. Sales and Use Tax Exemption Limitation 13 Exhibit D The Districts shall not exercise any sales and use tax exemption otherwise available to the Districts under the City Code. 11.Sub-district Restriction The Districts shall not create any sub-district pursuant to the Special District Act without the prior written approval of the City Council. 12.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. We [I] certify that (!) the net effective interest rate (calculated as defined in C.R.S. Section 32-1-103(12)) 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. 13.Special Assessments The Districts shall not impose special assessments without the prior written approval of the City Council. VIII.PUBLIC IMPROVEMENTS AND ESTIMATED COSTS Exhibit E summarizes the type of Public Improvements that are projected to be constructed and/or installed by the Districts. The cost, scope, and definition of such Public Improvements may vary over time. The total estimated costs of Public Improvements, as set forth in Exhibit H, excluding any improvements paid for by the Regional Mill Levy necessary to serve the Planned Development, are approximately [Dollar Amount) in [Year) dollars and total approximately (Dollar Amount] in the anticipated year of construction dollars. The cost estimates are based upon preliminary engineering, architectural surveys, and reviews of the Public Improvements set forth in Exhibit E and include all construction cost estimates together with estimates of costs such as land acquisition, engineering services, legal expenses and other associated expenses. Maps of the anticipated location, operation, and maintenance of Public Improvements are attached hereto as Exhibit I. Changes in the Public Improvements or cost, which are approved by the City in an Approved Development Plan and any agreement approved by the City Council pursuant to Section IV.B of this Service Plan, shall not constitute a Service Plan Amendment. In addition, due to the preliminary nature of the Project, the City shall not be bound by this Service Plan in reviewing and approving the Approved Development Plan and the Approved Development Plan shall supersede the Service Plan with regard to the cost, scope, and definition of Public Improvements. Provided, 14 Exhibit D however, any agreement approved and entered into under Section IV.B of this Service Plan for the provision of a Public Improvement that is also a Public Benefit, shall supersede both this Service Plan and the applicable Approved Development Plan. Except as otherwise provided by an agreement approved under Section IV.B of this Service Plan: (i) the design, phasing of construction, location and completion of Public Improvements will be determined by the Districts to coincide with the phasing and development of the Planned Development and the availability of funding sources; (ii) the Districts may, in their discretio n, phase the construction, completion, operation, and maintenance of Public Improvements or defer, delay, reschedule, rephase, relocate or determine not to proceed with the construction, completion, operation, and maintenance of Public Improvements, and such actions or determinations shall not constitute a Service Plan Amendment; and (iii) the District shall also be permitted to allocate costs between such categories of the Public Improvements as deemed necessary in its discretion. The Public Improvements shall be listed using an ownership and maintenance matrix in Exhibit E, either individually or categorically, to identify the ownership and maintenance responsibilities of the Public Improvements. The City Code has development standards, contracting requirements and other legal requirements related to the construction and payment of public improvements and related to certain operation activities. Relating to these, the Districts shall comply with the following req uirements: A.Development Standards. The Districts shall ensure that the Public Improvements are designed and constructed in accordance with the standards and specifications of the City Code and of other governmental entities having proper jurisdiction, as applicable. The Districts directly, or indirectly through any Developer, will obtain the City's approval of civil engineering plans and will obtain applicable permits for construction and installation of Public Improvements prior to petforming such work. Unless waived by the City Council, the Districts shall be required, in accordance with the City Code, to post a surety bond, letter of credit, or other approved development security for any Public Improvements to be constructed by the Districts. Such development security may be released in the City Managers discretion when the constructing District has obtained funds, through Debt issuance or otherwise, adequate to insure the construction of the Public Improvements, unless such release is prohibited by or in conflict with any City Code provision, State law or any agreement approved and entered into under Section IV .B of this Service Plan. Any limitation or requirement concerning the time within which the City must review the Districts' proposals or applications for an Approved Development Plan or other land use approval is hereby waived by the Districts. B.Contracting. The Districts shall comply with all applicable State purchasing, public bidding and construction contracting requirements and limitations. C.Land Acquisition aud Conveyance. The purchase price of any land or improvements acquired by the Districts from the Developer shall be no more than the then-current fair market value as confirmed by an independent MAI appraisal for land and by an indep endent professional engineer for improvements. Land, easements, improvements and facilities conveyed to the City shall be free and clear of all liens, encumbrances and easements, unless otherwise approved by the City Manager prior to 15 Exhibit D conveyance. All conveyances to the City shall be by special warranty deed, shall be conveyed at no cost to the City, shall include an AL TA title policy issued to the City, shall meet the environmental standards of the City and shall comply with any other conveyance prerequisites required in the City Code. D.Equal Employment and Discrimination. In connection with the performance of all acts or activities hereunder, the Districts shall not discriminate against any person otherwise qualified with respect to its hiring, discharging, promoting or demoting or in matters of compensation solely because of race, color, religion, national origin, gender, age, military status, sexual orientation, gender identity or gender expression, marital status, or physical or mental disability, and further shall insert the foregoing provision in contracts or subcontracts entered into by the Districts to accomplish the purposes of this Service Plan. IX.FINANCIAL PLAN/PROPOSED DEBT This Section IX of the Service Plan describes the nature, basis, method of funding and financing limitations associated with the acquisition, construction, completion, repair, replacement, operation and maintenance of Public Improvements. A.Financial Plan. The Districts' Financial Plan, attached as Exhibit J and incorporated by reference, reflects the Districts' anticipated schedule for incurring Debt to fund Public Improvements in support of the Project. The Financial Plan also reflects the schedule of all anticipated revenues flowing to the Districts derived from the Districts' mill levies, Fees imposed by the Districts, specific ownership taxes, and all other anticipated legally available revenues. The Financial Plan is based on economic, political and industry conditions as they presently exist and reasonable projections and estimates of future conditions. These projections and estimates are not to be interpreted as the only method of implementation of the District's goals and objectives but rather a representation of one feasible alternative. Other financial structures may be used so long as they are in compliance with this Service Plan. The Financial Plan incorporates all of the provisions of this A1ticle IX. Based upon the assumptions contained therein, the Financial Plan projects the issuance of Bonds to fund Public Improvements and anticipated Debt repayment based on the development assumptions and absorptions of the prope1ty in the Service Area by End Users. The Financial Plan anticipates that the Districts will acquire, construct, and complete all Public Improvements needed to serve the Service Area. The Financial Plan demonstrates that the Districts will have the financial ability to discharge all Debt to be issued as part of the Financial Plan on a reasonable basis. Furthermore, the Districts will secure the certification of an External Financial Advisor who will provide an opinion as to whether such Debt issuances are in the best interest of the Districts at the time of issuance. B.Mill Levies. 16 Exhibit D It is anticipated that the Districts will impose a Debt Mill Levy and an Operating Mill Levy on all property within the Service Area. In doing so, the following shall apply: I.Aggregate Mill Levy Maximum The Aggregate Mill Levy shall not exceed in any year the Aggregate Mill Levy Maximum, which is fifty (50) mills. 2.Regional Mill Levy Not Included in Other Mill Levies The Regional Mill Levy shall not be counted against the Aggregate Mill Levy Maximum. 3.Operating Mill Levy The Districts may each impose an Operating Mill Levy of up to fifty (50) mills until the Districts imposes a Debt Mill Levy. Once a District imposes a Debt Mill Levy of any amount, that District's Operating Mill Levy shall not exceed ten (10) mills at any point. 4.Gallagher Adjustments In the event the State's method of calculating assessed valuation for the Taxable Property changes after January I, [current year] or any constitutionally mandated tax credit, cut or abatement, the Districts' Aggregate Mill Levy, Debt Mill Levy, Operating Mill Levy, and Aggregate Mill Levy Maximum, amounts herein provided may be increased or decreased to reflect such changes; such increases or decreases shall be determined by the Districts' Boards in good faith so that to the extent possible, the actual tax revenues generated by such mill levies, as adjusted, are neither enhanced nor diminished as a result of such change occurring after January I, [current year]. 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. 5.Excessive Mill Levy Pledges Any Debt issued with a mill levy pledge, or which results in a mill levy pledge, that exceeds the Aggregate Mill Levy Maximum or the Maximum Debt Mill Levy Imposition Term, shall be deemed a material modification of this Service Plan and shall not be an authorized issuance of Debt unless and until such material modification has been approved by a Service Plan Amendment. 6.Refunding Debt The Maximum Debt Mill Levy Imposition Term may be exceeded for Debt refunding purposes if: (I) a majority of the issuing District's Board is composed of End Users and have voted in favor of a refunding of a part or all of the Debt; or (2) such refunding will result in a net present value savings. 7.Maximum Debt Authorization 17 Exhibit D The Districts anticipate approximately [Dollar Amount) in project costs in [Year] dollars as set forth in Exhibit E and anticipate issuing approximately [Dollar Amount] in Debt to pay such costs as set fotih in Exhibit J, which Debt issuance amount shall be the amount of the Maximum Debt Authorization. In addition, the District shall not issue any Debt unless and until delivery of the District's Public Benefits have been secured as required in Section IV.B of this Service Plan. The Districts collectively shall not issue Debt in excess of the Maximum Debt Authorization. Bonds, loans, notes or other instruments which have been refunded shall not count against the Maximum Debt Authorization. The Districts must obtain from the City Council a Service Plan Amendment prior to issuing Debt in excess of the Maximum Debt Authorization. C.Maximum Voted Interest Rate and Underwriting Discount. The interest rate on any Debt is expected to be the market rate at the time the Debt is issued. The maximum interest rate on any Debt, including any defaulting interest rate, is not permitted to exceed Twelve Percent (12%). The maximum underwriting discount shall be three percent (3%). Debt, when issued, will comply with all relevant requirements of this Service Plan, the Special District Act, other applicable State law and federal law as then applicable to the issuance of public securities. D.Interest Rate and Underwriting Discount Certification. The Districts shall retain an External Financial Advisor to provide a written opinion on the market reasonableness of the interest rate on any Debt and any underwriter discount payed by the Districts as part of a Debt financing transaction. The Districts shall provide this written opinion to the City before issuing any Debt based on it. E.Disclosure to Purchasers. In order to notify future End Users who are purchasing residential lots or dwellings units in the Service Area that they will be paying, in addition to the property taxes owed to other taxing governmental entities, the prope1iy taxes imposed under the Debt Mill Levy, the Operating Mill Levy and possibly the Regional Mill Levy, the Districts shall not be authorized to issue any Debt under this Service Plan until there is included in the Developer's Approved Development Plan provisions that require the following: I.That the Developer, and its successors and assigns, shall prepare and submit to the City Manager for his approval a disclosure notice in substantially the form attached hereto as Exhibit K (the "Disclosure Notice"); 2.That when the Disclosure Notice is approved by the City Manager, the Developer shall record the Disclosure Notice in the Larimer County Clerk and Recorders Office; and 3.That the approved Disclosure Notice shall be provided by the Developer, and by its successors and assigns, to each potential End User purchaser of a residential lot or dwelling unit in the Service Area before that purchaser enters into a written agreement for the purchase and sale of that residential lot or dwelling unit. F.External Financial Advisor. 18 Exhibit D An External Financial Advisor shall be retained by the Districts to provide a written opinion as to whether any Debt issuance is in the best interest of the Districts once the total amount of Debt issued by the Districts exceeds Five Million Dollars ($5,000,000). The External Financial Advisor is to provide advice to the Districts' Boards regarding the proposed terms and whether Debt conditions are reasonable based upon the status of development within the Districts, the projected tax base increase in the Districts, the security offered and other considerations as may be identified by the Advisor. The Districts shall include in the transcript of any Bond transaction, or other appropriate financing documentation for related Debt instrument, a signed letter from the External Financial Advisor providing an official opinion on the structure of the Debt, stating the Advisor's opinion that the cost of issuance, sizing, repayment term, redemption feature, couponing, credit spreads, payment, closing date, and other material transaction details of the proposed Debt serve the best interest of the Districts. Debt shall not be undertaken by the Districts if found to be unreasonable by the External Financial Advisor. G.Disclosure to Debt Purchasers. Any Debt of the Districts shall set forth a statement in substantially the following form: "By acceptance of this instrument, the owner of this Debt agrees and consents to all of the limitations with respect to the payment of the principal and interest on this Debt contained herein, in the resolution of the District authorizing the issuance of this Debt and in the Service Plan of the District. This Debt is not and cannot be a Debt of the City of Fort Collins" Similar language describing the limitations with respect to the payment of the principal 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 Service Area. H.Security for Debt. The Districts 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 Districts' 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 obligations. I.TABOR Compliance. The Districts shall comply with the provisions of TABOR. In the discretion of the Districts' Boards, the Districts may set up other qualifying entities to manage, fund, construct and operate facilities, services, and programs. To the extent allowed by law, any entity created by a District will remain under the control of the District's Board. J.Districts' Operating Costs. The estimated cost of acquiring land, engineering services, legal services and administrative services, together with the estimated costs of the Districts' organization and initial operations, are anticipated to be [Dollar Amount], which will be eligible for reimbursement from Debt proceeds. 19 Exhibit D 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 operated and maintained. The first year's operating budget is estimated to be [Dollar Amount]. Ongoing administration, operations and maintenance costs may be paid from property taxes collected through the imposition of an Operating Mill Levy, subject to the limitations set forth in Section IX.B.3, as well as from other revenues legally available to the Districts. X.REGIONAL IMPROVEMENTS The Districts shall be authorized to provide for the planning, design, acquisition, funding, construction, installation, relocation, redevelopment, administration and overhead costs related to the provision of Regional Improvements. At the discretion of the City, the Districts shall impose a Regional Improvement Mill Levy on all prope1ty within the Districts' Boundaries and any propetties thereafter included in the Boundaries under the following terms: A.Regional Mill Levy Authority. The Districts shall seek the authority to impose an additional Regional Mill Levy of five (5)mills as part of the Districts' initial TABOR election. The Districts shall also seek from the electorate in that election the authority under TABOR to enter into an intergovernmental agreement with the City obligating the Districts to pay as a multiple-fiscal year obligation the proceeds from the Regional Mill Levy to the City. Obtaining voter-approval of the Regional Mill Levy and this intergovernmental agreement shall be a precondition to the Districts issuing any Debt and imposing the Debt Mill Levy, the Operating Mill Levy and any Fees for the repayment of Debt under this Service Plan. B.Regional Mill Levy Imposition. The Districts shall impose the Regional Mill Levy at a rate not to exceed five (5) mills within one year of receiving written notice from the City Manager to the Districts requesting the imposition of the Regional Mill Levy and stating the mill levy rate to be imposed. C.City Notice Regarding Regional Improvements. Such notice from the City shall provide a description of the Regional Improvements to be constructed and an analysis explaining how the Regional Improvements will be beneficial to property owners within the Service Area. The City shall make a good faith effott to require planned developments that (i) are adjacent to the Service Area and (ii) will benefit from the Regional Improvement also impose a Regional Milly Levy, to the extent possible. D.Regional Improvements Authorized Under Service Plan. If so notified by the City Manager, the Regional Improvements shall be considered public improvements that the Districts would otherwise be authorized to design, construct, install re­ design, re-construct, repair or replace pursuant to this Service Plan and applicable law. E.Expenditure of Regional Mill Levy Revenues. Revenue collected through the imposition of the Regional Mill Levy shall be expended as follows: I.Intergovernmental Agreement 20 Exhibit D If the City and the Districts have executed an intergovernrnental agreernent concerning the Regional lrnprovernents, then the revenue frorn the Regional Mill Levy shall be used in accordance with such agreernent; 2.No Intergovernrnental Agreernent If no intergovernrnental agreement exists between the Districts and the City, then the revenue from the Regional Mill Levy shall be paid to the City, for use by the City in the planning, designing, constructing, installing, acquiring, relocating, redeveloping or financing of Regional lrnprovements which benefit the End Users of the Districts as prioritized and determined by the City. F.Regional Mill Levy Term. The imposition of the Regional Mill Levy shall not exceed a term of twenty-five (25) years from December 31 of the tax collection year after which the Regional Mill Levy is first imposed. G.Completion of Regional Improvements. All Regional lrnprovements shall be completed prior to the end of the twenty-five (25) year Regional Mill Levy term. H.City Authority to Require Imposition. The City's authority to require the initiation of the imposition ofa Regional Mill Levy shall expire fifteen (15) years after December 31st of the year in which the Districts first irnposes a Debt Mill Levy. I.Regional Mill Levy Not Included in Other Mill Levies. The Regional Mill Levy imposed shall not be applied toward the calculation of the Aggregate Mill Levy Maximum. J.Gallagher Adjustment. In the event the method of calculating assessed valuation is changed January I, [current year], or any constitutionally mandated tax credit, cut or abatement, the Regional Mill Levy may be increased or shall be decreased to reflect such changes; such increases or decreases shall be determined by each of the Districts' Boards in good faith so that to the extent possible, the actual tax revenues generated by the Regional Mill Levy, as adjusted, are neither enhanced nor diminished as a result of such change occurring after January I, [current year]. 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. XI.CITY FEES The Districts shall pay all applicable City fees as required by the City Code. XII.BANKRUPTCY LIMITATIONS All of the limitations contained in this Service Plan, including, but not limited to, those pertaining to the Aggregate Mill Levy Maxirnum, Maximum Debt Mill Levy Imposition Tenn and Fees, have been established under the authority of the City in the Special District Act to approve this Service Plan. It is expressly intended that by such approval such limitations: (i) shall not be set aside for any reason, including by judicial action, absent a Service Plan Amendment; and (ii) 21 Exhibit D are, together with all other requirements of State law, included in the "political or governmental powers" reserved to the State under the U.S. Bankruptcy Code (11 U.S.C.) Section 903, and are also included in the "regulatory or electoral approval necessary under applicable non-bankruptcy law" as required for confirmation of a Chapter 9 Bankruptcy Plan under Bankruptcy Code Section 943(b)(6). XIII.ANNUAL REPORTS AND BOARD MEETINGS A.General. Each of th Districts shall be responsible for submitting an annual report to the City Clerk no later than September I st of each year following the year in which the Order and Decree creating the Districts has been issued. The Districts may file a consolidated annual report. The annual report(s) may be made available to the public on the City's website. B.Board Meetings. Each of the Districts' Boards shall hold at least one public board meeting in three of the four quarters of each calendar year, beginning in the first full calendar year after the Districts' creation. Notice for each of these meetings shall be given in accordance with the requirements of the Special District Act and other applicable State law. This meeting requirement shall not apply until there is at least one End User of property within the District. Also, this requirement shall no longer apply when a majority of the directors on the District's Board are End Users. C.Report Requirements. Unless waived in writing by the City Manager, each of the Districts' annual repotts must include the following: I.Narrative A narrative summary of the progress of the District in implementing the Service Plan for the repo1t year. 2.Financial Statements 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 repott year and the statement of operation (i.e., revenue and expenditures) for the report year. 3.Capital Expenditures 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.Financial Obligations Unless disclosed within a separate schedule to the financial statements, a summary of financial obligations of the District at the end of the report year, including the amount of outstanding Debt, the amount and terms of any new District Debt issued 22 Exhibit D in the report year, the total assessed valuation of all Taxable Property within the Service Area as of January 1 of the report year and the current total District mill levy pledged to Debt retirement in the report year. 5.Board Contact Information The names and contact information of the current directors on the District's Board, any District manager and the attorney for the District shall be listed in the report. The District's current office address, phone number, email address and an y website address shall also be listed in the report. 6.Other Information Any other information deemed relevant by the City Council or deemed reasonably necessary by the City Manager. D.Reporting of Significant Events. The annual report shall also include information as to any of the following that occurred during the report year: 1.Boundary changes made or proposed to the District's boundaries as of December 31 of the report year. 2.Intergovernmental Agreements with other governmental entities, either entered into or proposed as of December 3 I of the report year. 3.Copies of the District's rules and regulations, if any, or substantial changes to the District's rules and regulations as of December 31 of the report year. 4.A summary of any litigation which involves the District's Public Improvements as of December 31 of the report year. 5.A list of all facilities and improvements constructed by the District that have been dedicated to and accepted by the City as of December 31 of the report year. 6.Notice of any uncured events of default by the District, which continue beyond a ninety (90) day period, under any Debt instrument. 7.Any inability of the District to pay its obligations as they come due, in accordance with the terms of such obligations, which continue beyond a ninety (90)day period. E.Failure to Submit. 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's 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 this Service Plan, in the discretion of the City Manager. XIV.SERVICE PLAN AMENDMENTS 23 Exhibit D This Service Plan is general in nature and does not include specific detail in some instances. The Service Plan has been designed with sufficient flexibility to enable the Districts to provide required improvements, services and facilities under evolving circumstances without the need for numerous amendments. Modification of the general types of improvements and facilities making up the Public Improvements, and changes in proposed configurations, locations or dimensions of the Public Improvements, shall be permitted to accommodate development needs provided such Public Improvements are consistent with the then-current Approved Development Plans for the Project and any agreement approved by the City Council pursuant to Section IV.B of this Service Plan. Any action of one or more of the Districts, which is a material modification of this Service Plan requiring a Service Plan Amendment as provided in Section XV of this Service Plan or that does not comply with provisions of this Service Plan, shall be deemed to be a material modification to this Service Plan unless otherwise expressly provided in this Service Plan. All other departures from the provisions of this Service Plan shall be considered on a case-by-case basis as to whether such depmiures are a material modification under this Service Plan or the Special District Act. XV.MATERIAL MODIFICATIONS Material modifications to this Service Plan may be made only in accordance with C.R.S. Section 32-1-207 as a Service Plan Amendment. No modification shall be required for an action of the Districts that does not materially depart from the provisions of this Service Plan, unless otherwise provided in this Service Plan. Departures from the Service Plan that constitute a material modification requiring a Service Plan Amendment include, without limitation: I.Actions or failures to act that create materially greater financial risk or burden to the taxpayers of any of the Districts; 2.Performance of a service or function, construction of an improvement, or acquisition of a major facility that is not closely related to an improvement, service, function or facility authorized in the Service Plan; 3.Failure to perform a service or function, construct an improvement or acquire a facility required by the Service Plan; and 4.Failure to comply with any of the prohibitions, limitations and restrictions of this Service Plan. XVI.DISSOLUTION Upon independent determination by the City Council that the purposes for which the Districts were created have been accomplished, the Districts shall file a petition in district comt for dissolution as provided in the Special District Act. In no event shall dissolution occur until the Districts have provided for the payment or discharge of all of its outstanding indebtedness and other financial obligations as required pursuant to State law. In addition, if within three (3) years from the date of the City Council's approval of this Service Plan no agreement contemplated under Section IV.B of this Service Plan has been entered into by the City with any of the Districts and/or any Developer, despite the patiies conducting good faith negotiations attempting to do so, the City may opt to pursue the remedies available to it under C.R.S. Section 32-1-701 (3) in order to compel the Districts to dissolve in a prompt and orderly manner. In such event: (i) the limited purposes and powers of the Districts, as authorized herein, 24 Exhibit D shall automatically terminate and be expressly limited to taking only those actions that are reasonably necessary to dissolve; (ii) the Board of each of the Districts will be deemed to have agreed with the City regarding its dissolution without an election pursuant to C.R.S. §32-l- 704(3)(b ); (iii) the Districts shall take no action to contest or impede the dissolution of the Districts and shall affirmatively and diligently cooperate in securing the final dissolution of the Districts, and (iv) subject to the statutory requirements of the Special District Act, the Districts shall thereupon dissolve. XVII.SANCTIONS Should any of the Districts undertake any act without obtaining prior City Council approval or consent or City Manager approval or consent under this Service Plan, that constitutes a material modification to this Service Plan requiring a Service Plan Amendment as provided herein or under the Special Districts Act, or that does not otherwise comply with the provisions of this Service Plan, the City Council may impose one (I) 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 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 4.Exercise any other legal and equitable remedy available under the law, including seeking prohibitory and mandatory injunctive relief against the District, to ensure compliance with the provisions of the Service Plan or applicable law. XVIII.INTERGOVERNMENTAL AGREEMENT WITH CITY Each of the Districts and the City shall enter into an intergovernmental agreement, the form of which shall be in substantially the form attached hereto as Exhibit "L" and incorporated by reference (the "IGA"). However, the City and the Districts may include such additional details, terms and conditions as they deem necessary in connection with the Project and the construction and funding of the Public Improvements and the Public Benefits. Each of the Districts' Boards shall approve the IGA at their first board meeting, unless agreed otherwise by the City Manager. Entering into this IGA is a precondition to each the Districts issuing any Debt or imposing any Debt Mill Levy, Operating Mill Levy or Fee for the payment of Debt under this Service Plan. In addition, failure of any of the Districts to enter into the IGA as required herein shall constitute a material modification of this Service Plan and subject to the sanctions in Article XVII of this Service Plan. The City and the Districts may amend the !GA from time-to-time provided such amendment is not in conflict with any provision of this Service Plan. XIX.CONCLUSION It is submitted that this Service Plan, as required by C.R.S. Section 32-1-203(2), establishes that: 25 Exhibit D I.There is sufficient existing and projected need for organized service in the Service Area to be served by the Districts; 2.The existing service in the Service 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 Service Area; and 4.The Service Area does have, and will have, the financial ability to discharge the proposed indebtedness on a reasonable basis. XX.RESOLUTION OF APPROVAL The Districts agree to incorporate the City Council's resolution approving this Service Plan, including any conditions on any such approval, into the copy of the Service Plan presented to the District Court for and in Larimer County, Colorado. 26 EXHIBIT E Exhibit K to Title 32 Metropolitan District Model Serivce Plan for Multiple Districts NOTICE OF INCLUSION IN A RESIDENTIAL METROPOLITAN DISTRICT AND POSSIBLE PROPERTY TAX CONSEQUENCES Legal description of the property and address: (Insert legal description and property address). This property is located in the following metropolitan district: (Insert District Name). In addition to standard property taxes identified on the next page, this property is subject to a metropolitan district mill levy (another property tax) ofup to: (Insert mill levy maximum). Based on the property's inclusion in the metropolitan district, an average home sales price of $300,000 could result in ADDITIONAL annual property taxes up to: (Insert amount). The next page provides examples of estimated total annual property taxes that could be due on this property, first if located outside the metropolitan district and next if located within the metropolitan district. Note: property that is not within a metropolitan district would not pay the ADDITIONAL amount. The metropolitan district board can be reached as follows: (Insert contact information). You may wish to consult with: (1) the Larimer County Assessor's Office, to determine the specific amount of metropolitan district taxes currently due on this property; and (2) the metropolitan district board, to determine the highest possible amount of metropolitan district property taxes that could be assessed on this property. Exhibit K to Title 32 Metropolitan District Model Serivce Plan for Multiple Districts ESTIMATE OF PROPERTY TAXES Annual Tax Levied on Residential Property With $300,000 Actual Value Without the District Taxing Entity Mill Levies (2017**) Annual tax levied Insert entity Insert amount $ Insert amount Larimer County Insert amount $ Insert amount City of Fort Collins Insert amount $ Insert amount Insert entity Insert amount $ Insert amount Insert entity Insert amount $ Insert amount Insert entity Insert amount $ Insert amount TOTAL: Insert total $ Insert amount Annual Tax Levied on Residential Property With $300,000 Actual Value With the District (Assuming Maximum District Mill Levy) Taxing Entity Mill Levies (2017**) Annual tax levied Insert District Name Insert amount $ Insert amount Insert entity Insert amount $ Insert amount Larimer County Insert amount $ Insert amount City of Fort Collins Insert amount $ Insert amount Insert entity Insert amount $ Insert amount Insert entity Insert amount $ Insert amount Insert entity Insert amount $ Insert amount TOTAL: Insert total $ Insert total **This estimate of mill levies is based upon mill levies certified by the Larimer County Assessor's Office in December 20_ for collection in 20_, and is intended only to provide approximations of the total overlapping mill levies within the District. The stated mill levies are subject to change and you should contact the Larimer County Assessor's Office to obtain accurate and current information.