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City Council Packet 2013 01-15-13 (Special CC) I Car o United City of Yorkville 00 800 Game Farm Road EST -1 1836 Yorkville, Illinois 60560 Telephone : 630 -553 -4350 o Fax : 630 - 553 -7575 CAlM1�y$ON f<t E i I NOTICE I, Mayor Gary J . Golinski, call a Special City Council meeting on Tuesday, January 15 , 2013 , at 7 : 00 p .m . , pursuant to the Open Meetings Act (5 ILCS 120/) . The agenda for this meeting shall include the following : 1 . Call to Order 2 . Roll Call 3 . Establishment of Quorum 4 . Citizen Comments 5 , CC 2013 -06 SSA Abatement Ordinances a. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003 - 100 (Raintree Village Project) and Approving the Amended Special Tax Roll b . Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003 - 101 (Windett Ridge Project) and Approving the Amended Special Tax Roll c. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004- 104 (Central Grande Reserve) and Approving the Amended Special Tax Roll d . Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004- 107 (Raintree Village II Project) 6 . Adjournment Dated this 11 `h day of January, 2013 . i Mayor Gary J . Golinski I I C United City of Yorkville 800 Game Farm Road EST. 1836 Yorkville, Illinois 60560 o i � � � Telephone: 630-553-4350 Fax: 630-553-7575 <LE AGENDA SPECIAL CITY COUNCIL MEETING Tuesday, January 15, 2013 7:00 p.m. City Hall Council Chambers 1. Call to Order 2. Roll Call 3. Establishment of Quorum 4. Citizen Comments 5. CC 2013-06 SSA Abatement Ordinances a. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003- 100 (Raintree Village Project) and Approving the Amended Special Tax Roll b. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003- 10 1 (Windett Ridge Project) and Approving the Amended Special Tax Roll c. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004- 104 (Central Grande Reserve) and Approving the Amended Special Tax Roll d. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-107 (Raintree Village II Project) 6. Adj ournment Reviewed By: Agenda Item Number 6 Legal ❑ #5 Finance EST. -� __ti 1838 Engineer ❑ -- City Administrator ❑ Tracking Number m Human Resources ❑ 3! �° =t� Community Development 1-1 q' Police ❑ CC 2013-06 44LE Public Works ❑ Parks and Recreation ❑ Agenda Item Summary Memo Title: 2012 SSA Abatements Meeting and Date: Special City Council January 15, 2013 Synopsis: Council Action Previously Taken: Date of Action: CC 1/$/13 Action Taken: Tabled Item Number: CC 2013-06 Type of Vote Required: Majority Council Action Requested: Approval Submitted by: Bart Olson Administration Name Department Agenda Item Notes: a. SSA 2003-100 (Raintree Village) b. SSA 2003-101 (Windett Ridget) c. SSA 2004-104 (Central Grande Reserve) d. SSA 2004-107 (Raintree Village II) Memorandum To: City Council EST. 183fi From: Bart Olson, City Administrator CC: Date: December 19, 2012 Subject: SSA abatement ordinances JILL �►�. Summary Discussion of SSA abatement ordinances in Windett Ridge, Raintree Village, and Grande Reserve. In short, residents in Raintree Village SSA unit 1(SSA 2003-100) are going to be paying about $300 more than last year(15% increase). Residents in Raintree Village SSA unit 2 (SSA 2004-107)will be paying $190 more (9% increase). Residents in Windett Ridge will be paying 13%more or$250. Residents in Grande Reserve central unit will be paying 9%more or$150. Geographic boundaries of each unit are included in the attached SSA administration reports. Background The City Council approves SSA abatement ordinances each year, on the recommendation of our SSA administrator, as required by the various SSA bond agreements and trust indentures approved by City Council at the time of the SSA creation. The SSA administrator reports for FY 14 property taxes are attached for each subdivision, and are fairly descriptive. The first 20 or so pages of each contain almost everything you need to know on the calculation for the SSA amounts. The short, detailed story is that the vacant property owners in each development are not paying all of their SSA taxes,which causes everyone else's SSA tax in the development to go up. The more detailed story is below. SSAs were created as a financing mechanism for subdivisions. Rather than the developer paying for the utility costs of the subdivisions out of pocket and folding the cost of those utilities into the sale price of the home, many municipalities chose to enact SSA funding mechanisms. These SSA funding mechanisms allowed the cost of the infrastructure to be bonded by the cities, and for the repayment of those obligations to be put on a property tax bill for each subsequent property owner, including vacant property owners. The fact that all landowners pay is a key point to remember at the end of this email. This mechanism transferred the risk and burden of the cost of infrastructure off of the developer, which made the homes more marketable because of the lower initial purchase price. When the SSAs were created, the City approved various bond ordinances and agreements that made certain promises to bondholders as to what would happen under various circumstances. Among these promises were how the City would calculate the amount of the SSA taxes to be levied on each individual property owner and what the City would have to do when property owners do not pay the SSA taxes. Within the SSA funds are a reserve account (similar to our fund balance reserve)that can be drawn upon in an emergency situation when there is not enough money to pay the debt service payments to the bondholders each year. Unfortunately, the bond ordinances and agreements clearly state that use of reserve funds are a last resort. We have sought a written opinion from the City Attorney and bond underwriter as to our inability to use reserve funds at this time; verbally, they have confirmed that we must proceed with the abatement ordinances as drafted this year. Prior to the last resort of use of reserve funds is a mandatory increase in property taxes to all parties within the subdivision, which is where we are at today. When the SSAs were created, there was a maximum yearly levy amount established for each lot. This maximum levy amount is anywhere from $2,000 to $2,400 depending on the subdivision. This maximum levy amount was calculated by the City and its consultants so that the SSA special taxes would generate revenues that are 110% of debt service to ensure that the debt service payments would still get made. Again, all of these calculations are in place to ensure that the bond holder gets paid. The more security measures in place for the bondholder, the cheaper the interest rate on the SSA and the easier it is to sell the bond outright. The SSA is created when the City passes the initial SSA ordinance which sets the maximum levy, and then files that with the County. Similar to our Rob Roy bond abatement discussion 2 years ago, the City must tell the County to abate a portion of the SSA taxes - otherwise the County will just levy the maximum amount in the original SSA ordinances. As stated above, the maximum amount in the levy ordinance is higher than should ever be necessary in a normal year. So, in normal years where all property owners make the property tax payments, the City abates an amount of SSA taxes and the residents pay an SSA tax lower than the maximum. For the life of the SSAs, the residents have paid anywhere from 75%to 90% of the maximum levy amounts. This brings us to the delinquent property taxes by the vacant property owners; Morgan Stanley Bank's LLC holding company in Raintree Village, Windett Ridge LLC in Windett Ridge, and US Bank's LLC holding company in Grande Reserve. None of these entities made property tax payments this year. By law, the County then put the property taxes up for sale to investors. No one bought the property taxes for the vacant lots in Windett Ridge, Raintree Village, or Grande Reserve. We have been told by the County Treasurer that this is the first time a large subdivision(let alone three of them)have not had property taxes bought by investors. The basic property tax sale process is as follows: 1. The county publicly auctions off the unpaid property taxes to investors 2. The investors buy the unpaid property taxes and pay the County the amount of the unpaid taxes. 3. The investors are then allowed to lien the property for the amount of the unpaid property taxes plus a large interest amount. 4. The lien must be cleared at time of property sale, and is very hard to get waived. 5. This makes the property tax sale a generally safe and lucrative investment to investors. 6. This also means that governmental entities almost always get property taxes within one calendar year of the due date for the taxes. What happens when nobody buys the property taxes? They carry forward to the next year, and the next year, and so on. Meanwhile, the amount of the unpaid property taxes creates a hole in the SSA fund. When the hole is created, everyone in the SSA unit has to cover the hole. While the increased amount will also be levied on the vacant property owners who are not paying, we must assume in the calculations that they will not pay the upcoming year. So, the residents pay more to cover for the non- paying entities. Eventually, a property owner will take over and want to do something with the property and will have to pay the unpaid property taxes. The good news is that in the case of the SSA taxes that these unpaid amounts will replenish the SSA funds when they are paid and the levy calculation for the following years will be significantly lower than they are now. Some solace the residents in Windett Ridge and Raintree Village can take in this awful situation is that this is the only substantial increase in SSA taxes they will see until the unpaid taxes get paid and the SSA taxes then go down. The 236 homeowners in Raintree Village SSA unit 1 are at their maximum levy amount. The 36 homeowners in Raintree Village Unit 2 are at their maximum levy this year. The 80 homeowners in Windett Ridge are at their maximum levy as well. To note, the maximum levy amount automatically increases 1.5%per year(about$34 per year on a$2,400 SSA tax payment). Also, it is important to reiterate that when the unpaid SSA taxes are paid, the resident's SSA tax levy will go down accordingly. The residents of Grande Reserve central will be levied a $1,962 SSA property tax, which is still $366 below the maximum SSA property tax of$2,328. Thus, the possibility exists for the Grande Reserve central residents that the property tax will go up again next year. One option that the residents have is that they can prepay their SSA obligations at anytime. Each resident would have to do their own analysis to see if it would be worth it. They should save money in the long run, depending on whether they have cash on hand for the payoff amount or whether they can get a low interest loan. A payoff analysis for a typical property owner is attached. Anticipated questions and answers: 1) Can't we just abate a large amount and keep the SSA taxes low? a. This is the same conversation we had during the Rob Roy sewer abatement discussion. We could illegally pass an abatement ordinance to keep the taxes low, and underfund the SSA debt service payment. Then, the bondholders would sue us and easily win and the court would likely force us to increase the property taxes the next year to make up for it. In this case, we'd also be out hundreds of thousands of dollars in attorney's fees, and the residents of the subdivision would still be required to make the higher property tax payment,which is not an acceptable solution. 2) Can't we takeover the property? a. We already have this ability in Windett Ridge, due to our multi-million dollar mowing fines and liens. Let's take Windett Ridge as the example—there are about 160 vacant lots owned by Windett Ridge LLC. Whoever owns these lots (even the City) must pay the property taxes on the lot, including the $2,400 per lot SSA tax. So, we could go through the foreclosure process (hundreds of thousands of dollars in attorney's fees), take title to the property and then we would be responsible for a$384,000 SSA tax payment each year on those 160 lots. Over the remainder of the SSA term(about 20 more years), the City would be paying over$7 million for the 160 lots on about 60 acres; a$117,000 per acre valuation. I do not recommend this as a good investment for the City. 3) Can't we sue the property owner and force them to pay? a. Possibly, and this is something the City would discuss in a closed session. From a general standpoint, the litigation would be very costly, and payment may not be guaranteed to the City, even if we win. 4) Can't we force the property owner to pay through other ways? a. We've looked at a number of options related to removing land entitlements, but at this time I can not recommend any as a likely successful solution. 5) Can't the residents refuse to pay the SSA taxes in protest? a. They could, but they would risk losing their property through the property tax sale process at the County. 6) Can't we refinance the SSA bonds to make the taxes cheaper? a. We can, and we actually ran a refinancing scenario a few weeks ago. When we contacted potential bond buyers for the refinancing, they told us they wouldn't touch it because of the high rate of delinquent property taxes. 7) What else is the City doing to help? a. The best solution is to have a progressive and business friendly approach to community development. I would say through the downtown development, Countryside development, BUILD program and our willingness to reduce impact fees and annexation agreement obligations we are doing as much as we should, and more than most other communities. Really, the best way out of this mess is to make Yorkville so attractive to developers that someone comes in and develops the vacant property in the subdivisions. Recommendation SSA abatement ordinances do not have to approved by the City Council until the first meeting in February. At this time, I see our options for deviating from the attached abatement ordinances as very minimal,but something we can continue to work on for the next month Yorkville SSA No. 2003-100 (Raintree Village 1) Prepayment' Max TaxesZ SFD $24,381.93 $54,649.00 Duplex $18,991.98 $44,734.00 Yorkville SSA No. 2003-101 (Windette Ridge) Prepayment' Max TaxesZ SFD $21,964.41 $50,669.00 Yorkville SSA No. 2004-104 (Central Grande Reserve) Prepayment' Max TaxesZ SFD $23,845.04 $56,975.00 Yorkville SSA No. 2004-107 (Raintree Village II) Prepayment' Max TaxesZ SFD $26,206.48 $60,158.00 Duplex $21,472.26 $49,247.00 Townhome $18,137.83 $41,563.00 'Valid through January 15, 2013. Assumes parcel is current on Levy Year 2011 special taxes. 2Sum of Maximum Parcel Special Taxes for Levy Years 2012 through term of bond. LAW OFFICE KATHLEEN FIELD ORR& ASSOCIATES 180 NORTH MICHIGAN AVENUE SUITE 1040 CHICAGO,ILLINOIS 60601 (312)382-2113 (312)382-2127 facsimile KATHLEEN FIELD ORR JAMES W.BINNINGER kfoa,kfoassoc.com jwb(&kfoassoc.com December 19, 2012 Bart Olson, City Administrator United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Re: Special Service Area 2003-100 (Raintree Village) Special Service Area 2003-101 (Windett Ridge) Special Service Area 2004-104 (Grand Reserve) Special Service Area 2004-107(Raintree Village) Dear Bart: You have requested my legal opinion pertaining to the obligations of the City regarding the levy of special real estate taxes on all parcels included in the referenced Special Service Areas. You have further requested my opinion as to the liability of the City in the event the City abates a percentage of the special real estate taxes which were levied upon said parcels contrary to the recommendation included in the 2012 Administrative Report prepared by Davis Tausig&Associates for each of the referenced Special Service Areas (the "2012 Report"). In 2003 and 2004,the United City of Yorkville,passed ordinances establishing the aforesaid Special Service Areas and authorized the issuance of bonds to finance certain improvements,which bonds were to be paid from taxes levied on each parcel of real property in accordance with a special tax roll(the"Maximum Parcel Special Tax"). Pursuant to these ordinances,the City committed to perform as follows: 1. On or before the last Tuesday of December of each year,the City must determine the "special tax requirement"for each of the bonds issued for each of the Special Service Areas. Special Tax Requirement is defined as the amount required in any year to pay administrative expenses, debt service and delinquent special service area taxes,less available funds. 2. To the extent funds in excess of the Special Tax Requirement are available, the Maximum Parcel Special Tax shall be abated in the amount of the excess equal percentages for each parcel. Due to the commitment of the City as set forth in the"Special Tax Roll and Report"attached to and made a part of each of the establishing ordinances, the City may only abate special taxes where funds in excess of the Special Tax Requirement are in hand. For that reason,the City obtains an report each year for each special service area in order to determine if a portion of the Maximum Parcel Special Tax levy which was levied upon the issuance of the bonds for each of the areas may be abated due to the availability of funds in excess of the Special Tax Requirement. There is no doubt that if taxes for a special service area are abated by the City when the 2012 Report has calculated such an abatement shall result in revenue insufficient to meet the Special Tax Requirement, the City would be liable for such deficiency in violation of its own ordinances. Very truly yours, KATHLEEN FIELD ORR & ASSOCIATES KATHLEEN FIELD ORR KFO/kms Ordinance No. 2013- ORDINANCE ABATING SPECIAL SERVICE AREA TAXES FOR SPECIAL SERVICE AREA NUMBER 2003-100 (RAINTREE VILLAGE PROJECT) AND APPROVING THE AMENDED SPECIAL TAX ROLL BE IT ORDAINED BY THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AS FOLLOWS: Section 1. It is found and declared by the City Council of the United City of Yorkville, Kendall County, Illinois (the "City"), as follows: (a) The City Council of the City adopted Ordinance No. 2003-55 on August 12, 2003 (the "Bond Ordinance") which: (i) provided for the issuance of $7,150,000 of Special Service Area Number 2003-100 Special Tax Bonds, Series 2003 (Raintree Village Project) (the "Bonds"), of the United City of Yorkville, for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2003-100 (the "Special Service Area"); and (ii) provided for the levy of a Special Tax upon all taxable property within the Special Service Area sufficient to pay the principal of the Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and Administrative Expenses of the Special Service Area for each such year. The Bond Ordinance also authorized the City to abate the taxes levied pursuant to such Ordinance to the extent the taxes levied exceeded the Special Tax Requirement (as defined in the Bond Ordinance) as calculated pursuant to the Special Tax Roll and Report for the Special Service Area (the "Special Tax Roll") prepared by David Taussig & Associates, Inc. (the "Consultant"). (b) Pursuant to the Special Tax Roll, the Consultant of the City has determined that the Special Tax Requirement for 2012 for the Bonds is $583,160.00 and Ordinance No.2013- Page 1 the 2012 Levy for Special Taxes is $583,160.00 (which complies with the Kendall County tax billing requirement of rounding the per parcel special tax up to the nearest even cent on single family property). Section 2. Of the $642,880.00 of Special Taxes levied for calendar year 2012 pursuant to Section 6 of the Bond Ordinance $59,720.00 of such Special Taxes is hereby abated resulting in a 2012 calendar year levy of$583,160.00. Section 3. It is the duty of the County Clerk of Kendall County to abate those taxes as provided in Section 2 of this Ordinance. Section 4. The City Council of the City hereby approves the United City of Yorkville Special Service Area Number 2003-100 Administration Report Levy Year 2012 dated December 7, 2012 prepared by David Taussig & Associates, Inc. and the 2012 Amended Special Tax Roll attached to such report with such changes therein as are deemed necessary by the Mayor and the City's consultant to reflect any changes in final parcel identification numbers. Section 5. All ordinances, resolutions and orders or parts of ordinances, resolutions and orders in conflict with this ordinance are repealed to the extent of such conflict. The City Clerk shall cause this Ordinance to be published in pamphlet form. This Ordinance shall be in full force and effect after passage and publication as provided by law. Ordinance No.2013- Page 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of , A.D. 2013. City Clerk ROSE ANN SPEARS DIANE TEELING KEN KOCH JACKIE MILSCHEWSKI CARLO COLOSIMO MARTY MUNNS CHRIS FUNKHOUSER LARRY KOT SIGNED by the Mayor this day of , 2013. Mayor ATTEST: City Clerk Published in pamphlet form January , 2013. Ordinance No.2013- Page 3 UNITED CITY OF YORKVILLE ♦��° c,T` ? � Q EST. 1836 ALE �1. SPECIAL SERVICE AREA NO.2003-100 ADMINISTRATION REPORT LEVY YEAR 2012 DECEMBER 14,2012 Newport Beach Riverside San Francisco Chicago Dallas �J FSDAVID TAUSSIG & ASSOCIATES UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-100 2012 ADMINISTRATION REPORT PREPARED FOR UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PREPARED BY DAVID TAUSSIG&ASSOCIATES,INC. Corporate Office 5000 Birch Street, Suite 6000 Newport Beach, California 92660 Division Offices Riverside, California San Francisco, California Chicago, Illinois Dallas, Texas �J FSDAVID TAUSSIG & ASSOCIATES Table of Contents Section Page INTRODUCTION................................................................................................................................1 AUTHORIZED SPECIAL SERVICES......................................................................................................................1 BONDED INDEBTEDNESS......................................................................................................................................1 SPECIALTAXES......................................................................................................................................................2 I. SPECIAL TAX REQUIREMENT .....................................................................................................3 II. ACCOUNT ACTIVITY SUMMARY................................................................................................4 III. MAXIMUM,ABATED,AND EXTENDED SPECIAL TAXES ..........................................................7 IV. PRIOR YEAR SPECIAL TAX COLLECTIONS............................................................................10 2011 SPECIAL TAX RECEIPTS...........................................................................................................................10 TAXSALES AND FORECLOSURES ....................................................................................................................10 V. DEVELOPMENT STATUS...........................................................................................................11 EQUALIZED ASSESSED VALUE.........................................................................................................................11 VI. OUTSTANDING BONDS............................................................................................................12 BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS.......................................................................12 SPECIAL TAX PREPAYMENTS............................................................................................................................12 VII. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO...............................................13 VIII. AD VALOREM PROPERTY TAX RATES................................................................................14 EXHIBIT A FUNDS AND ACCOUNTS EXHIBIT B APPLICATION OF SPECIAL TAX EXHIBIT C APPLICATION OF EARNINGS EXHIBIT D SOURCES AND USES OF FUNDS EXHIBIT E DEBT SERVICE SCHEDULE EXHIBIT F AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT G SPECIAL TAX ROLL AND REPORT EXHIBIT H 2012 AMENDED SPECIAL TAX ROLL �J FSDAVID TAUSSIG & ASSOCIATES Introduction This report calculates the 2012 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2003-100 ("SSA No. 2003-100") Special Tax Bonds, Series 2003 (Raintree Village Project) (the "Series 2003 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2003-100. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2003-100. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2003-100 was established by Ordinance No. 2003-54 (the 'Establishing Ordinance"), adopted on August 12, 2003. The Establishing Ordinance authorized SSA No. 2003-100 to provide special services, issue bonds, and levy a special tax to repay the bonds. Authorized Special Services The authorized special services include: • Engineering; • Soil testing and appurtenant work; • Mass grading and demolition; • Storm water management facilities; • Storm drainage systems and storm sewers; • Site clearing and tree removal; • Public water facilities; • Sanitary sewer facilities; • Erosion control measures; • Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof, • Landscaping, wetland mitigation and tree installation; • Costs for land and easement acquisitions relating to any of the foregoing improvements; and • Required tap-on and related fees for water or sanitary sewer services and other eligible costs. Bonded Indebtedness The Establishing Ordinance specified that not more than $15,000,000 in bonds may be issued by SSA No. 2003-100. Ordinance No. 2003-55 (the 'Bond Ordinance"), adopted on August 12, 2003 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $8,000,000 in Series 2003 Bonds. The Series 2003 United City of Yorkville SSA No. 2003-100 Page 1 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES Bonds were issued in the amount of $7,150,000 in September 2003. The current debt service schedule is attached hereto as Exhibit E and a brief summary of any optional redemption of bonds is contained in Section VI herein. Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2003-100 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2003 Bonds and the administration and maintenance of SSA No. 2003-100 and is attached hereto as Exhibit G. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2003-100 Page 2 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES I. Special Tax Requirement The SSA No. 2003-100 2012 Special Tax Requirement is equal to $583,160. As shown in Table 1 below, the 2011 Special Tax Requirement is equal to the sum of the Series 2003 debt service for the twelve months ending March 1, 2013, estimated administrative expenses, and the contingency for estimated delinquent special taxes and to replenish the reserve fund as shown in Table 3 below. TABLE I SPECIAL SERVICE AREA NO 2003-100 2012 SPECIAL TAX REQUIREMENT SOURCES OF FUNDS $583,160 Prior Year Surplus $0 Earnings $0 Special Taxes Billed $583,160 USES OF FUNDS ($583,160) Debt Service Interest - 09/01/2013 ($215,806) Interest - 03/01/2014 ($215,806) Principal- 03/01/2014 ($96,000) Administrative Expenses ($29,500) Delinquent Special Taxes ($25,880) Reserve Fund Replenishment ($168) Projected Surplus/(Deficit) - 09/01/2013 United City of Yorkville SSA No. 2003-100 Page 3 2012 Administration Report December 14, 2012 �J PSDAVID TAUSSIG & ASSOCIATES H. Account Activity Summary The Trust Indenture for the Series 2003 Bonds (the "2003 Indenture") establishes five funds and three accounts. The five funds are the Bond and Interest Fund, Reserve Fund, Improvement Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund are the Capitalized Interest Account and Special Redemption Account. Within the Improvement Fund is the Cost of Issuance Account. A diagram of the funds and accounts is included herein as Exhibit A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2003 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Exhibits B and C, respectively. A summary of account activity for the twelve months ending August 31, 2012 is shown in Table 2 below. A monthly summary of account activity is attached as Exhibit D. United City of Yorkville SSA No. 2003-100 Page 4 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES TABLE 2 SPECIAL SERVICE AREA NO 2003-100 TRANSACTION SUMMARY SPECIAL ADNHNISTRATIVE BOND AND REDEMPTION EXPENSE FUND RESERVE FUND INTEREST FUND FUND SOURCES OF FUNDS-ACTUAL Beginning Balance-09/01/2011 $2,779 5676,252 $394,464 $26,441 Earnings $3 $21,867 $44 S I Special Taxes Prior Year(s) $0 $0 $147,840 $0 Levy Year 2011 $0 $0 $277,351 $0 Miscellaneous $0 $0 $0 SO USES OF FUNDS-ACTUAL Account Transfers $0 ($32,819) $30,319 $2,500 Administrative Expense Transfers Fiscal Year 2011 Prefunding $0 $0 $0 $0 Fiscal Year 2011 Budget $18,491 $0 ($18,393) ($98) Debt Service Interest- 09/01/2011 $0 $0 ($222,784) SO Interest- 03/01/2012 $0 $0 ($221,925) SO Principal- 03/01/2012 $0 $0 ($70,000) SO Bond Redemptions/Prepayments Receipts $0 $0 $0 $23,688 Principal Redemption $0 $0 $0 ($51,000) Redemption Premium $0 $0 $0 ($1,530) Refund to Property Owners $0 $0 ($1,159) $0 Administrative Expenses 1 ($17,108)1 $0 I $0 I SO Ending Balance -08/31/2012 $4,165 $665,300 $315,756 $1 The calculation of the estimated 2012 bond year-end fund balances and excess reserve funds is shown in Table 3 below. United City of Yorkville SSA No. 2003-100 Page S 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES TABLE 3 SPECIAL SERVICE AREA NO 2003-100 ESTIMATED 2013 BOND YEAR-END FUND BALANCES SEPTEMBER 1, 2012 THROUGH MARCH 1,2013 SPECIAL ADMINISTRATIVE BOND AND REDEMPTION EXPENSE FUND RESERVE FUND INTEREST FUND FUND SOURCES OF FUNDS-PROJECTED Beginning Balance-08/31/2012 $4,165 5665,300 $315,756 S1 Earnings $0 $21,812 SO SO Special Taxes Prior Year(s) $0 $0 $0 $0 Levy Year 2011 $0 $0 $178,913 $0 USES OF FUNDS-PROJECTED Account Transfers $0 ($24,412) $24,412 SO Administrative Expense Transfers Levy Year 2012 Prefunding $0 $0 $0 SO Levy Year 2011 Budget $0 $0 $0 SO Debt Service Interest- 09/01/2012 $0 $0 ($218,625) $0 Principal- 03/01/2013 $0 $0 ($82,000) SO Interest- 03/01/2013 ($218,625) Administrative Expenses Remaining Levy Year 2011 Expenses ($7,621) $0 $0 $0 Ending Balance-03/01/2013 ($3,455) $662,700 ($168) $1 Reserve Fund Requirement $0 ($662,700) $0 $0 Funds Not Eligible for Levy Surplus $0 $0 $0 ($1) Projected Surplus/(Deficit) 03/01/2013 ($3,455) $0 ($168) $0 United City of Yorkville SSA No. 2003-100 Page 6 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2012 Maximum Parcel Special Taxes equal $642,880. Subtracting the 2012 Special Tax Requirement of$583,160, results in an abatement of$59,720. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2003-100 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Exhibit H. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. TABLE 4 SPECIAL SERVICE AREA NO 2003-100 MAXIMUM,ABATED AND EXTENDED SPECIAL TAX MAXIMUM PARCEL SPECIAL ABATED SPECIAL EXTENDED SPECIAL TAX CLASSIFICATION TAXI TAX SPECIAL TAX Single Family Dwelling Unit $2,363.00 $35.00 $2,328.00 Single Family Dwelling Unit- Prepaid $2,363.00 $2,363.00 $0.00 Duplex Dwelling Unit $1,935.00 $29.00 $1,906.00 Duplex Dwelling Unit- Prepaid $1,935.00 $1,935.00 $0.00 United City of Yorkville SSA No. 2003-100 Page 7 2012 Administration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES A comparison of the maximum and extended special tax amounts for 2012 and 2011 is shown in Table 5 below. TABLE S SPECIAL SERVICE AREA NO 2003-100 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAX PERCENTAGE SPECIAL TAX CLASSIFICATION LEVY YEAR 2012 LEVY YEAR 2011 CHANGE Maximum Parcel Special Tax Single Family Dwelling Unit 52,363.00 $2,328.00 1.5% Duplex Dwelling Unit 51,935.00 $1,906.00 1.5% Extended Special Tax Single Family Dwelling Unit $2,328.00 $2,030.04 14.7% Duplex Dwelling Unit $1,906.00 $1,661.90 14.71/. The schedule of the remaining SSA No. 2003-100 Maximum Parcel Special Taxes is shown in Table 6 on the following page. The Maximum Parcel Special Taxes escalate one and one-half percent(1.50%) annually through 2031. United City of Yorkville SSA No. 2003-100 Page 8 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES TABLE 6 SPECIAL SERVICE AREA NO 2003-100 MAXIMUM PARCEL SPECIAL TAXES PER UNIT LEVY COLLECTION SINGLE YEAR YEAR AGGREGATE FAMILY DUPLEX 2012 2013 $642,880 $2,363 $1,935 2013 2014 $652,432 $2,398 $1,964 2014 2015 $662,184 $2,434 $1,993 2015 2016 $672,224 $2,471 $2,023 2016 2017 $682,264 $2,508 $2,053 2017 2018 $692,592 $2,546 $2,084 2018 2019 $702,920 $2,584 $2,115 2019 2020 $713,536 $2,623 $2,147 2020 2021 $724,152 $2,662 $2,179 2021 2022 $735,256 $2,703 $2,212 2022 2023 $746,160 $2,743 $2,245 2023 2024 $757,352 $2,784 $2,279 2024 2025 $768,744 $2,826 $2,313 2025 2026 $780,224 $2,868 $2,348 2026 2027 $791,904 $2,911 $2,383 2027 2028 $803,872 $2,955 $2,419 2028 2029 $815,840 $2,999 $2,455 2029 2030 $828,096 $3,044 $2,492 2030 2031 $840,552 $3,090 $2,529 2031 2032 $853,208 $3,137 $2,566 United City of Yorkville SSA No. 2003-100 Page 9 2012 Administration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES IV. Prior Year Special Tax Collections The SSA No. 2003-100 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes. The City may provide for other means of collecting the special tax, if necessary to meet the financial obligations of SSA No. 2003-100. 2011 Special Tax Receipts As of December 7, 2012 SSA No. 2003-100 2010 special tax receipts totaled $456,264.76. Special taxes in the amount $52,244.64 are unpaid for delinquency rate of 10.27%. A breakdown of the paid and unpaid special taxes by owner of record is shown in Table 7 below. TABLE 7 SPECIAL SERVICE AREA NO 2003-100 2011 PAID AND UNPAID SPECIAL TAXESI ToTAL UNPAID PERCENT OWNER SPECIAL TAXES SPECIAL TAXES UNPAID Homeowners $456,264.76 $0.00 0.00% Developer] $52,244.64 $52,244.64 100.00% Total $508,509.40 $52,244.64 10.27% Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax. The City is not currently pursuing any foreclosure actions. Twenty (20) parcels were delinquent on November 13, 2012 and were presented for tax sale at the Kendall County Annual Tax Sale held on November 14, 2012. The delinquent special taxes for the twenty (20) delinquent parcels were not sold and remain unpaid. 1 Lennar Homes,LLC,MS Rialto Raintree Village IL United City of Yorkville SSA No. 2003-100 Page 10 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES V. Developm en t Status SSA No. 2003-100 is comprised of two hundred (200) single family homes and eighty-six (86) duplex units which is consistent with the original projections. An aerial map of SSA No. 2003- 100 is attached as Exhibit F. The number of units in each plat is summarized in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2003-100 LAND USE SUMMARY PLAT RECORDED LAND USE NUMBER OF UNrrs Unit 1 Yes Single Family 100 Unit 2 Yes Single Family 100 Unit 3 Yes Duplex 86 Total 286 Equalized Assessed Value Equalized assessed value decreased in 2011 to $17,983,063. The average assessed value for a single-family dwelling unit equals $72,322. The average assessed value for a duplex dwelling unit equals $45,697. United City of Yorkville SSA No. 2003-100 Page 11 2012A din inistration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES VT Outstanding Bonds The Series 2003 Bonds were issued in September 2003 as fixed rate bonds with an original principal amount of $7,150,000. As of September 2, 2012, the outstanding principal was $6,360,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit E. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $523,000 of the Series 2003 Bonds have been redeemed as shown in Table 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2003-100 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS REDEMPTION DATE BONDS REDEEMED September 1, 2005 $52,000 March 1, 2006 $175,000 March 1, 2007 $124,000 March 1, 2008 $69,000 March 1, 2010 $26,000 March 1, 2011 $26,000 September 1, 2011 $25,000 March 1, 2012 1 $26,000 Total Redeemed $523,000 Special Tax Prepayments The SSA No. 2003-100 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. The prepayment calculation formula is set forth in the Special Tax Roll and Report. To-date, the Maximum Parcel Special Tax has been prepaid in full for fifteen single family dwelling units and six duplex dwelling units. No partial prepayments have been received. United City of Yorkville SSA No. 2003-100 Page 12 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES VII. Equalized Assessed Value and Value to Lien Ratio The SSA No. 2003-100 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 10 below. TABLE 10 SPECIAL SERVICE AREA NO 2003-100 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO 2011 EQUALIZED 2011 OUTSTANDING VALUE To LIEN ASSESSED VALUE APPRAISED VALUO BONDS' RATIO $17,983,063 $53,949,189 $6,360,000 8.48:1 2 Source: Kendall County 3 Appraised Value is equal to three times the equalized assessed value. 4 As of September 2,2012 United City of Yorkville SSA No. 2003-100 Page 13 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES VIII. Ad Valorem Property Tax Rates The 2011 general ad valorem tax rates for SSA No. 2003-100 are shown in Table 11 below. TABLE 11 SPECIAL SERVICE AREA NO 2003-100 2011 AD VALOREM PROPERTY TAX RATES City Rates' 0.704490'%,, Corporate 0.35846% I.M.R.F. 0.09182% Police Protection 0.07142% Police Pension 0.08996% Garbage 0.00000% Audit 0.00816% Liability Insurance 0.00816% Social Security/IMRF 0.06121% School Crossing Guard 0.00510% Unemployment Insurance 0.01020% IMRF—Library 0.00000% Social Security-Library 0.00000% Rutland Townships 8.526510°/,, County 0.69985% Kendall Township 0.08577% Forest Preserve 0.12047% Library 0.30419% School District CU-115 5.91012% Junior College#516 0.47020% Bristol Kendall Fire Protection District 0.71757% Yorkville/Bristol Sanitary District 0.00000% Kcndall Road District 0.21834% Total Tax Rate 9.231000% 5 Source: Kendall County for Tax Codes KE003 and KE015. United City of Yorkville SSA No. 2003-100 Page 14 2012 Administration Report December 14, 2012 �DAVID TAUSSIG & ASSOCIATES EXHIBIT A UNITED CITY OF YORKVILLE SSA N0. 2003-100 FUNDS AND ACCOUNTS United City of Yorkville Special Service Area No. 2003-100 Funds and Accounts SSA No. 2003-100 Funds/Accounts Reserve Fund Bond and Rebate Fund Improvement Administrative Interest Fund Fund Expense Fund Capitalized Special Cost of Issuance Interest Redemption Account Account Account �DAVID TAUSSIG & ASSOCIATES EXHIBIT B UNITED CITY OF YORKVILLE SSA N0. 2003-100 APPLICATION OF SPECIAL TAX United City of Yorkville Special Service Area No. 2003-100 Application of Special Taxi SSA No. 2003-100 Funds/Accounts Bond and Rebate Fund Improvement Administrative Reserve Fund Interest Fund 3 pFund Expense Fund 12 � 2 Capitalized Special Cost of Issuance Interest Redemption Account Account Account 1. Special Tax applied in sequence indicated. 2. In an amount sufficient to pay interest and principal on the Bonds. �DAVID TAUSSIG & ASSOCIATES EXHIBIT C UNITED CITY OF YORKVILLE SSA N0. 2003-100 APPLICA TION OFEARNINGS United City of Yorkville Special Service Area No. 2003-100 Application of Earnings' SSA No. 2003-100 Funds/Accounts Rebate Fund Bond and Reserve Fund2 Improvement Administrative Interest Fun > Fund Expense Fund Capitalized Special Interest Redemption ost of Issuance Acc unt Account Account 1. Earnings remain in fund or account from which they accrued unless otherwise indicated. 2. Reserve Fund earnings are transferred to the Improvement Fund until March 1, 2006 and to the Bond and Interest Fund thereafter. 1 �DAVID TAUSSIG & ASSOCIATES EXHIBIT D UNITED CITY OF YORKVILLE SSA No. 2003-100 SOURCES AND USES United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 September 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $2,779 $0 $0 $394,464 $0 $0 $174,822 $0 $26,440 $598,506 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $135,855 $0 $0 $10,906 $0 $0 $146,761 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 LO Lo Lo TOTAL SOURCES $0 $0 $0 $135,855 $0 $0 $10,906 $0 $0 $146,761 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 ($222,784) $0 $0 $0 $0 $0 ($222,784) PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 ($25,750) ($25,750) PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $_0 $00 $0 $00 $0 $_0 Lo TOTAL USES $0 $0 $0 ($222,784) $0 $0 $0 $0 ($25,750) ($248,534) TRANSFERS $0 $0 $0 $5,852 $0 $0 ($5,852) $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:96 United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 October 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $2,779 $0 $0 $313,386 $0 $0 $179,876 $0 $690 $496,732 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $9,164 $0 $0 $0 $0 $0 $9,164 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 LO Lo Lo TOTAL SOURCES $0 $0 $0 $9,164 $0 $0 $0 $0 $0 $9,164 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,614) $0 $0 $0 $0 $0 $0 $0 $0 ($2,614) MISCELLANEOUS $0 $00 $0 $_0 $00 $0 $00 $0 $_0 Lo TOTAL USES ($2,614) $0 $0 $0 $0 $0 $0 $0 $0 ($2,614) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:97 United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 November 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $165 $0 $0 $322,551 $0 $0 $179,876 $0 $690 $503,282 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $2,822 $0 $0 $0 $0 $0 $2,822 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $1 $0 $0 $0 $0 $0 $1 MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 LO Lo TOTAL SOURCES $0 $0 $0 $2,822 $0 $0 $0 $0 $0 $2,823 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($4,045) $0 $0 $0 $0 $0 $0 $0 $0 ($4,045) MISCELLANEOUS $0 $00 $0 $_0 $00 $0 $00 $0 $_0 Lo TOTAL USES ($4,045) $0 $0 $0 $0 $0 $0 $0 $0 ($4,045) TRANSFERS $18,393 $0 $0 ($18,393) $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:98 United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 December 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $14,513 $0 $0 $306,980 $0 $0 $179,877 $0 $690 $502,060 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 ($1,159) $0 $0 $0 $0 $0 ($1,159) INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 LO LO Lo TOTAL SOURCES $0 $0 $0 ($1,159) $0 $0 $0 $0 $0 ($1,159) USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $-0 $00 $0 $00 $0 $-0 Lo TOTAL USES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:99 United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 January 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $14,513 $0 $0 $305,820 $0 $0 $179,877 $0 $690 $500,901 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $23,688 $23,688 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $3 $0 $0 $1 $0 $0 $4 MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 LO io_ Lo TOTAL SOURCES $0 $0 $0 $3 $0 $0 $1 $0 $23,688 $23,692 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,947) $0 $0 $0 $0 $0 $0 $0 $0 ($2,947) MISCELLANEOUS $0 $00 $0 $_0 $00 $0 $00 $0 $_0 Lo TOTAL USES ($2,947) $0 $0 $0 $0 $0 $0 $0 $0 ($2,947) TRANSFERS $98 $0 $0 $0 $0 $0 ($2,500) $0 $2,402 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:100 United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 February 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $11,664 $0 $0 $305,823 $0 $0 $177,378 $0 $26,780 $521,645 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $4 $0 $0 $3 $0 $0 $7 MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 LO Lo Lo TOTAL SOURCES $0 $0 $0 $4 $0 $0 $3 $0 $0 $7 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $_0 $00 $0 $00 $0 $_0 Lo TOTAL USES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:101 United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 March 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $11,664 $0 $0 $305,827 $0 $0 $177,381 $0 $26,781 $521,653 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $10,906 $0 $0 $10,906 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $2 $0 $0 $7 $0 $0 $10 MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 LO Lo Lo TOTAL SOURCES $0 $0 $0 $2 $0 $0 $10,913 $0 $0 $10,916 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 ($291,925) $0 $0 $0 $0 $0 ($291,925) PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 ($26,780) ($26,780) PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $_0 $00 $0 $00 $0 $_0 Lo TOTAL USES $0 $0 $0 ($291,925) $0 $0 $0 $0 ($26,780) ($318,705) TRANSFERS $0 $0 $0 $13,511 $0 $0 ($13,511) $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:102 United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 April 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $11,665 $0 $0 $27,415 $0 $0 $174,783 $0 $1 $213,863 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $1 $0 $0 $6 $0 $0 $8 MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 LO Lo Lo TOTAL SOURCES $0 $0 $0 $1 $0 $0 $6 $0 $0 $8 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,650) $0 $0 $0 $0 $0 $0 $0 $0 ($2,650) MISCELLANEOUS $0 $00 $0 $_0 $00 $0 $00 $0 $_0 Lo TOTAL USES ($2,650) $0 $0 $0 $0 $0 $0 $0 $0 ($2,650) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:103 United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 May 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $9,015 $0 $0 $27,416 $0 $0 $174,790 $0 $1 $211,221 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $100,497 $0 $0 $0 $0 $0 $100,497 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $1 $0 $0 $9 $0 $0 $11 MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 LO Lo Lo TOTAL SOURCES $0 $0 $0 $100,499 $0 $0 $9 $0 $0 $100,508 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,250) $0 $0 $0 $0 $0 $0 $0 $0 ($2,250) MISCELLANEOUS $0 $00 $0 $_0 $00 $0 $00 $0 $_0 Lo TOTAL USES ($2,250) $0 $0 $0 $0 $0 $0 $0 $0 ($2,250) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:104 United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 June 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $6,765 $0 $0 $127,915 $0 $0 $174,798 $0 $1 $309,479 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $121,058 $0 $0 $0 $0 $0 $121,058 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $8 $0 $0 $11 $0 $0 $19 MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 LO TOTAL SOURCES $0 $0 $0 $121,067 $0 $0 $11 $0 $0 $121,078 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $-0 $00 $0 $00 $0 $-0 Lo TOTAL USES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:105 United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 July 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $6,766 $0 $0 $248,981 $0 $0 $174,809 $0 $1 $430,557 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $4,084 $0 $0 $0 $0 $0 $4,084 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $12 $0 $0 $9 $0 $0 $21 MISCELLANEOUS $0 $0 $0 5-0 $0 $0 $0 LO io_ Lo TOTAL SOURCES $0 $0 $0 $4,096 $0 $0 $9 $0 $0 $4,105 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,601) $0 $0 $0 $0 $0 $0 $0 $0 ($2,601) MISCELLANEOUS $0 $00 $0 $-0 $00 $0 $00 $0 $-0 Lo TOTAL USES ($2,601) $0 $0 $0 $0 $0 $0 $0 $0 ($2,601) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:106 United City of Yorkville Special Service Area No. 2003-100 Raintree Village - Series 2003 August 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $4,165 $0 $0 $253,077 $0 $0 $174,818 $0 $1 $432,060 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $51,712 $0 $0 $0 $0 $0 $51,712 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $12 $0 $0 $8 $0 $0 $20 MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 LO io_ Lo TOTAL SOURCES $0 $0 $0 $51,724 $0 $0 $8 $0 $0 $51,732 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $-0 $00 $0 $00 $0 $-0 Lo TOTAL USES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $10,956 $0 $0 ($10,956) $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:40 PAGE:107 �DAVID TAUSSIG & ASSOCIATES EXHIBIT E UNITED CITY OF YORKVILLE SSA N0. 2003-100 DEBT SERVICE SCHEDULE �DAVID TAUSSIG & ASSOCIATES United City of Yorkville Community Facilities District No. 2003-100 Debt Service Schedule Year Ending (3/1) Payment Date Principal Interest Debt Service 2012 9/1/2011 $0 $222,784 $222,784 2012 3/1/2012 $70,000 $221,925 $291,925 2013 9/1/2012 $0 $218,625 $218,625 2013 3/1/2013 $82,000 $218,625 $300,625 2014 9/1/2013 $0 $215,806 $215,806 2014 3/1/2014 $96,000 $215,806 $311,806 2015 9/1/2014 $0 $212,506 $212,506 2015 3/1/2015 $110,000 $212,506 $322,506 2016 9/1/2015 $0 $208,725 $208,725 2016 3/1/2016 $126,000 $208,725 $334,725 2017 9/1/2016 $0 $204,394 $204,394 2017 3/1/2017 $139,000 $204,394 $343,394 2018 9/1/2017 $0 $199,616 $199,616 2018 3/1/2018 $157,000 $199,616 $356,616 2019 9/1/2018 $0 $194,219 $194,219 2019 3/1/2019 $176,000 $194,219 $370,219 2020 9/1/2019 $0 $188,169 $188,169 2020 3/1/2020 $196,000 $188,169 $384,169 2021 9/1/2020 $0 $181,431 $181,431 2021 3/1/2021 $219,000 $181,431 $400,431 2022 9/1/2021 $0 $173,903 $173,903 2022 3/1/2022 $243,000 $173,903 $416,903 2023 9/1/2022 $0 $165,550 $165,550 2023 3/1/2023 $268,000 $165,550 $433,550 2024 9/1/2023 $0 $156,338 $156,338 2024 3/1/2024 $296,000 $156,338 $452,338 2025 9/1/2024 $0 $146,163 $146,163 2025 3/1/2025 $325,000 $146,163 $471,163 2026 9/1/2025 $0 $134,991 $134,991 2026 3/1/2026 $357,000 $134,991 $491,991 2027 9/1/2026 $0 $122,719 $122,719 2027 3/1/2027 $391,000 $122,719 $513,719 2028 9/1/2027 $0 $109,278 $109,278 2028 3/1/2028 $425,000 $109,278 $534,278 2029 9/1/2028 $0 $94,669 $94,669 2029 3/1/2029 $462,000 $94,669 $556,669 2030 9/1/2029 $0 $78,788 $78,788 2030 3/1/2030 $506,000 $78,788 $584,788 2031 9/1/2030 $0 $61,394 $61,394 2031 3/1/2031 $548,000 $61,394 $609,394 2032 9/1/2031 $0 $42,556 $42,556 2032 3/1/2032 $594,000 $42,556 $636,556 2033 9/1/2032 $0 $22,138 $22,138 2033 3/1/2033 $644,000 $22,138 $666,138 $6,430,000 $6,708,659 $13,138,659 Outstanding Principal as of 03/02/2013 $ 6,2ZLOOOJI �DAVID TAUSSIG & ASSOCIATES EXHIBIT F UNITED CITY OF YORKVILLE SSA No. 2003-100 AERIAL EXHIBIT OF SSA BOUNDARIES � x jeer ' � - t • c; ' a� e ! pin a �• e voi ?ii� Nf '• s _ acv auo�,�v�yt' •��' ,,� !r edy J+ ° ��• � , Cod 5 c `l(C �DAVID TAUSSIG & ASSOCIATES EXHIBIT G UNITED CITY OF YORKVILLE SSA No. 2003-100 SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICES AREA NUMBER 2003-100 SPECIAL TAX ROLL AND REPORT September 4, 2003 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-100 SPECIAL TAX ROLL AND REPORT Prepared for Prepared by UNITED CITY OF YORKVILLE DAVID TAUSSIG& ASSOCIATES, INC. 800 Game Farm Road 1301 Dove Street, Suite 600 Yorkville, IL 60560 Newport Beach, CA 92660 (630) 553-7575 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-100 SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION....................................................................................................................1 II. DEFINITIONS........................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION..............................................................................3 A. BOUNDARIES OF SSA No. 2003-100............................................................................3 B. ANTICIPATED LAND USES.............................................................................................3 IV. SPECIAL SERVICES..............................................................................................................3 A. GENERAL DESCRIPTION................................................................................................4 B. ESTIMATED COSTS........................................................................................................4 C. ALLOCATION.................................................................................................................5 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS .......................................10 V. BOND ASSUMPTIONS..........................................................................................................11 VI. MAXIMUM PARCEL SPECIAL TAX....................................................................................11 A. DETERMINATION.........................................................................................................11 B. APPLICATION..............................................................................................................13 C. ESCALATION...............................................................................................................13 D. TERM..........................................................................................................................13 E. SPECIAL TAX ROLL AMENDMENT...............................................................................13 F. OPTIONAL PREPAYMENT.............................................................................................13 G. MANDATORY PREPAYMENT........................................................................................14 VII. ABATEMENT AND COLLECTION........................................................................................14 A. ABATEMENT ...............................................................................................................14 B. COLLECTION PROCESS................................................................................................14 C. ADMINISTRATIVE REVIEW..........................................................................................15 VIII. AMENDMENTS....................................................................................................................15 List of Exhibits Exhibit A—Special Tax Roll Exhibit B—Prepayment of the Maximum Parcel Special Tax I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. 2003-54 passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on August 12, 2003 in connection with the proceedings for Special Service Area Number 2003-100 (hereinafter referred to as "SSA No. 2003-100"), this Special Tax Roll and Report of SSA No. 2003-100 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2003-100 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in obtaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2003-100 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Administrator" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2003-100. "Bond Indenture" means the trust indenture and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. Special Tar Roll and Report Page 1 City of Yorkville Special Service Area No.2003-100 September 4, 2003 "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2003-100, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Council" means the Mayor and City Council, having jurisdiction over SSA No. 2003- 100. "County" means the County of Kendall, Illinois. "Duplex Property" means all Parcels within the boundaries of SSA No. 2003-100 on which the eighty-eight duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined from any Preliminary Plat, or any Final Plat, as applicable. "Dwelling Unit" means a residential dwelling unit. "EDU" means an equivalent dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon a reduction in the anticipated number of Dwelling Units as described more fully in Section VI.G herein and calculated pursuant to Exhibit B attached hereto. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VI that can be collected by the City in any Calendar Year on any Parcel. Maximum Parcel Special Taxes means the amount determined by multiplying the greater of the actual or anticipated number of Duplex Property and Single-family Property Dwelling Units by the applicable Maximum Parcel Special Tax. "Maximum SSA Special Taxes" means the Maximum Parcel Special Taxes plus any additional special taxes levied, in accordance with any supplemental ordinances adopted by the City, that can be collected by the City in any Calendar Year. "Parcel" means a lot or parcel within the boundaries of SSA No. 2003-100 shown on a Final Plat and/or PIN Map. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B attached hereto. "PIN Map" means an official map of the County Assessments Division or other authorized County official designating parcels by permanent index number. Special Tar Roll and Report Page 2 City of Yorkville Special Service Area No.2003-100 September 4,2003 "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2003-100 approved by the City, as may be amended. "Single-family Property" means all Parcels within the boundaries of SSA No. 2003-100 on which the two hundred single-family homes have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat, or any Final Plat, as applicable. "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B attached hereto in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit A, as may be amended pursuant to Section VI.E. III. SPECIAL SERVICE AREA DESCRIPTION A. Boundaries of SSA No. 2003-100 SSA No. 2003-100 consists of approximately one hundred sixty-five (165) acres which is generally located south of State Route 71 between State Route 47 to the west and State Route 126 to the east, the legal description for which is attached as Exhibit D of the Establishing Ordinance. B. Anticipated Land Uses SSA No. 2003-100 is anticipated to consist of 200 single-family homes and 88 duplex Dwelling Units. IV. SPECIAL SERVICES SSA No. 2003-100 has been established to finance certain special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth on the following page. Special Tar Roll and Report Page 3 City of Yorkville Special Service Area No.2003-100 September 4,2003 A. GENERAL DESCRIPTION The special services that are eligible to be financed by SSA No. 2003-100 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2003-100 (hereinafter referred to as the "Eligible Improvements"). The Eligible Improvements are generally described as follows: • City sanitary sewer facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for sanitary sewer services and other eligible costs; • City water facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for water services and other eligible costs; • City road facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs; • City storm water management facilities including engineering, soil testing and appurtenant work, mass grading and demolition, storm drainage systems and storm sewers, site clearing and tree removal, erosion control measures, landscaping, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs. • Costs for land and easement acquisitions relating to City parks and open space. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2003-100 are presented in Table 1 on the following page. Special Tar Roll and Report Page 4 City of Yorkville Special Service Area No.2003-100 September 4,2003 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS COSTS ANTICIPATED TO BE TOTAL FINANCED BY PUBLIC IMPROVEMENT COSTS SSA No.2003-100 Sanitary Sewer Facilities $719,442 $308,640 Water Facilities $984,279 $453,943 Road Facilities $3,988,809 $2,353,206 Storm Water Management Facilities $1,953,848 $1,378,365 Parks and Open Space $434,942 $434,942 Grand Total $8,081,320 $4,929,097 C. ALLOCATION Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2003-100 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2003-100 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. 1. BENEFIT AREA The scope of the eligible public improvements is local in nature, and therefore the benefit area includes only that property within SSA No. 2003-100. The public improvements will be located within SSA No. 2003- 100 and will comprise a portion of the system of infrastructure that makes the special services available to the individual Dwelling Units therein, and therefore benefit is conferred to each such Dwelling Unit. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by the Eligible Improvements applies uniformly by land use type. a. SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is Special Tar Roll and Report Page S City of Yorkville Special Service Area No.2003-100 September 4,2003 the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency's ("IEPA") criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the applicable IEPA P.E. factor of 3.5 for single- family homes. The IEPA does not publish P.E. factors for duplex dwelling units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for duplex dwelling units. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As the duplex dwelling units are anticipated to average between three and four bedrooms each, the P.E. factor of 3.0 for a three bedroom apartments is used. b. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication, Trip Generation, Sixth Edition, indicates average weekday trips per single-family detached home of 9.57. As with P. E. factors, trip factors for duplex dwelling units are not published in Trip Generation, Sixth Edition. However, Trip Generation, Sixth Edition states that the number of vehicles and residents have a high correlation with the average weekday trips for residential land uses. As vehicle counts are obviously unknown at present, household size is used to estimate the average weekday trips for duplex Dwelling Units. Multiplying the population ratio between a duplex Dwelling Unit and a single-family home of eighty-five and seven- tenths (85.7%), or 3.0 divided by 3.5, by the average weekday trips for single-family homes yields an estimated 8.20 trips for a duplex Dwelling Unit. C. STORM SEWER USAGE Storm sewer facilities are sized based upon estimated storm flows which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "Urban Hydrology for Small Watersheds: TR-55" (the "TR-55 Manual"), the United States Department of Agriculture indicates average "runoff curve numbers" for purposes of measuring storm Special Tax Roll and Report Page 6 City of Yorkville Special Service Area No.2003-100 September 4, 2003 flows or runoff. The runoff curve equation estimates storm runoff given a particular volume of rainfall. The runoff curve numbers for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within SSA No. 2003-100, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development varies by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The gross density for the Single-family Property in SSA No. 2003-100 is two and one-tenth Dwelling Units to an acre, or 20,743 square feet per lot which, according to the TR-55 Manual, would categorize the Single-family Property in SSA No. 2003-100 as having a development density of 1/2 acre. The TR-55 Manual indicates an impervious ground coverage factor of twenty-five percent (25%) for the development density category of 1/2 acre. Multiplying the twenty-five percent factor by the average residential lot area of approximately 20,488 square feet results in estimated impervious ground area per single family lot of 5,186 square feet. The TR-55 Manual indicates an impervious ground coverage factor of thirty-eight percent (38%) for residential units with a development density of 1/4 acre. Multiplying the gross area, for the Duplex Property in SSA No. 2003-100 of nineteen and nine-tenths acres by the factor of 38% results in estimated aggregate impervious ground area of seven and fifty-seven hundredths (7.57) acres. Dividing this aggregate impervious ground coverage by eighty-eight (88) Dwelling Units yields an estimated impervious ground cover of 3,747 square feet per duplex Dwelling Unit. d. PARKS AND OPEN SPACE Park and open space use is assumed to be a function of household size, given then that the park and open space areas are local in nature and will be utilized by the residents within SSA No. 2003- 100. Single-family and duplex Dwelling Unit household sizes are 3.5 and 3.0, consistent with the P.E. factors discussed above. Multiplying the preceding P.E., trips, impervious area, and household size per single-family home or duplex Dwelling Unit, as applicable, by the respective projected total of 200 single-family homes and 88 duplex Dwelling Units yields the total P.E., trip generation, impervious ground area, and population shown in Table 2 on the following page. Special Tar Roll and Report Page 7 City of Yorkville Special Service Area No.2003-100 September 4,2003 TABLE 2 TOTAL P.E., TRIP ENDS,AND IMPERVIOUS AREA SINGLE-FAMILY HOME DUPLEX DWELLING UNIT USAGE USAGE PUBLIC FACTOR PER FACTOR IMPROVEMENT SFHI TOTAL PER DUPZ TOTAL GRAND TOTAL Sanitary Sewer 3.5 P.E. 700 Total P.E. 3.0 P.E. 264 Total P.E. 964 Grand Total P.E. Facilities (3.5 P.E.x 200) (3.0 P.E.x 88) Water Facilities 3.5 P.E. 700 Total P.E. 3.0 P.E. 264 Total P.E. 964 Grand Total P.E. (3.5 P.E.x 200) (3.0 P.E.x 88) 1,914.00 Total Trips 721.60 Total Trips Road Facilities 9.57 Trips (9.57 Trip Ends x 200) 8.20 Trips (8.20 Trip Ends x 88) 2,635.60 Grand Total Trips Storm Water 5,186 1,037,143 Total Impervious SF 3,747 329,715 Total Impervious SF 1,366,858 Management Facilities Impervious SF (5,186 SF Impervious Area x 200) Impervious SF (3,747 SF Impervious Area x 88) Grand Total Impervious SF Parks and Open Space 3.5 Persons 700 Total Persons 3.0 Persons 264 Total Persons 964 Grand Persons (3.5 Persons x 200) (3.0 Persons x 88) 'Single-Family Home 2Duplex Dwelling Unit Special Tax Roll and Report Page 8 City of Yorkville Special Service Area No.2003-100 September 4, 2003 3. ALLOCATED COSTS Dividing the estimated total cost for each respective category of Eligible Improvements in Table 1 by the total P.E., trips, impervious area, or persons, as applicable, in Table 2 results in Eligible Improvement costs per P.E., trip, impervious square foot, or person as shown in Table 3 below. Multiplying these "unit" costs by the applicable P.E., trip, impervious area, and household size factors for each land use type yields the allocated Eligible Improvements per single-family home and duplex Dwelling Unit shown in Table 4. The estimated Eligible Improvements costs anticipated to be funded by SSA No. 2003-100 is shown in Table 5. Eligible Improvements not funded with bond proceeds will be paid by the developer and are categorized as "Developer's Equity." TABLE 3 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER P.E., TRIP END, AND IMPERVIOUS SF PUBLIC IMPROVEMENT ALLOCATED COST Sanitary Sewer Facilities $746.31 /P.E. ($719,442/964 P.E.) Water Facilities $1,021.04/P.E. ($984,279/964 P.E.) Road Facilities $1,513.43/Trip ($3,988,809/2,635.60 Trips) Storm Water Management Facilities $1.43/Impervious SF ($1,953,848/1,366,858 Impervious SF) Parks and Open Space $451.18/Person. ($434,942/964 Persons) Special Tax Roll and Report Page 9 City of Yorkville Special Service Area No.2003-100 September 4, 2003 TABLE 4 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER SINGLE-FAMILY HOME ALLOCATED COST PUBLIC IMPROVEMENT PER SINGLE-FAMILY HOME PER DUPLEX DWELLING UNIT Sanitary Sewer Facilities $2,612.08/SFH' I $2,238.93/DUPZ z ($746.31 /P.E.x 3.5 P.E./SFH) ($746.31/P.E.x 3.0 P.E./DUP) Water Facilities $3,573.63/SFH' $3,063.11 /DUPZ ($1,021.04/P.E.x 3.5 P.E./SFH') ($1,021.04/P.E.x 3.0 P.E./DUP) Road Facilities $14,483.57/SFH' $12,410.17/DUPZ ($1,513.43/Trip x 9.57 Trips/SFHI) ($1,513.43/Trip x 8.20 Trips/DUPZ) $7,412.69/SFH' $5,355.79/DUPZ Storm Water Management Facilities ($1.43/Impervious SF x 5,186 ($1.43/Impervious SF x 3,747 Impervious SF/SFHI) Impervious SF/DUPZ) Parks and Open Space $1,579.14/SFHI $1,353.55/DUPZ ($451.18/Person x 3.5 Persons/SFH') ($451.18/Person x 3.0 Persons/DUPZ) 'Single-Family Home ZDuplex Dwelling Unit TABLE 5 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA No.2003-100 SINGLE- DUPLEX DEVELOPER'S PUBLIC IMPROVEMENT TOTAL FAMILY HOME DWELLING UNIT EQUITY Sanitary Sewer Facilities $308,640 $224,117 $84,524 $410,801 Water Facilities $453,943 $329,627 $124,316 $530,336 Road Facilities $2,353,206 $1,708,923 $644,284 $1,635,602 Storm Water Management Facilities $1,378,365 $1,045,874 $332,491 $575,483 Parks and Open Space $434,942 $315,829 $119,113 $0 Total $4,929,097 $3,624,369 $1,304,728 $3,152,223 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and Special Tax Roll and Report Page 10 City of Yorkville Special Service Area No.2003-100 September 4,2003 specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2003-100, using the preceding methodology, is uniform within the single-family home and duplex land use categories and (ii) such allocation results in the same ratio of funded Eligible Improvements between these two land use types, as established in Section VI.A below. V. BOND ASSUMPTIONS It is anticipated that certain of the Eligible Improvements will be financed through the issuance of a single series of bonds. Total authorized bonded indebtedness is $8,000,000. Bonds in the approximate amount of $7,200,000 are anticipated to be issued in August 2003. Issuance costs are estimated to be approximately five percent (5.00%) of the principal amount of the bonds. The bond issue will include a reserve fund equal not more than ten percent (10.00%) of the original principal amount of the bonds and approximately three years of capitalized interest. The term of the bonds is 30 years, with principal amortized over a period of approximately 27 years. Annual debt service payments will increase approximately one and one-half percent(1.50%) annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization(i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. Therefore, the actual bonded indebtedness, and consequently the amount of public improvements financed by SSA No. 2003-100, may increase or decrease depending upon these variables. VI. MAXIMUM PARCEL SPECIAL TAX A. DETERMINATION When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the allocated Eligible Improvement costs for such land uses and (ii) the required Maximum Parcel Special Taxes. In order to measure the relative difference in public improvement costs for each land use type, EDU factors have been calculated. Single-family homes are deemed the typical residential unit and are assigned an EDU factor of 1.00. The EDU factor for the duplex Dwelling Units is equal to the ratio of the funded Eligible Special Tax Roll and Report Page 11 City of Yorkville Special Service Area No.2003-100 September 4,2003 Improvements for the duplex Dwelling Units to the funded Eligible Improvements for single-family homes. EDUs are shown in Table 6 below. TABLE 6 EDU FACTORS No.OF EDU DWELLING COST/UNIT FACTOR UNITS EDUs Single-family Home $18,121.85 1.000 200 units 200.00 Duplex Dwelling Unit $14,826.45 0.818 88 units 71.98 Total 288 units 271.98 The Maximum Parcel Special Tax is derived from the Maximum Parcel Special Taxes, which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) a contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The derivation of the Maximum Parcel Special Tax is shown in Table 7 below. TABLE 7 MAXIMUM PARCEL SPECIAL TAX (LEVIED CALENDAR YEAR 2004/COLLECTED CALENDAR YEAR 2005) PER DWELLING UNIT SINGLE- TOTAL FAMILY DUPLEX Maximum Parcel Special Taxes $570,896 $419,800 $151,096 Number of EDUs 271.98 200.00 71.98 Maximum Parcel Special Tax/EDU* (Maximum Parcel Special Taxes/Number of EDUs) $2,099 NA NA EDU Factor NA 1.00 0.818 Maximum Parcel Special Tax/DU* t aximum Parcel S ecial Tax/EDU x EDU Factor) NA $2,099 $1,717 mounts have been rounded to the nearest dollar. The Maximum Parcel Special Tax per EDU is simply computed by dividing the Maximum Parcel Special Taxes by the number of EDUs. Multiplying this amount by the applicable EDU factor yields the Maximum Parcel Special Tax for Single- family Property and Duplex Property. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section IV.C, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the Special Tax Roll and Report Page 12 City of Yorkville Special Service Area No.2003-100 September 4,2003 special services render to each Parcel within SSA No. 2003-100 as required pursuant to the Act. B. APPLICATION The Maximum Parcel Special Tax for a Parcel of Single-family Property or Duplex Property which is not located within a Final Plat shall be calculated by multiplying the number of expected single-family and/or duplex Dwelling Units for such Parcel, as determined from the Preliminary Plat in effect as of the September 30 preceding the Calendar Year for which the Special Tax is being extended, by the applicable Maximum Parcel Special Tax determined pursuant to Table 7 above, as increased in accordance with the Section VLC below. C. ESCALATION The Maximum Parcel Special Tax that has been levied in each subsequent Calendar Year escalates one and one-half percent (1.50%) annually, rounded to the nearest dollar, with such escalation commencing with Calendar Year 2006. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%), which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax extended may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2031 (to be collected in Calendar Year 2032). E. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. F. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit B attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. Special Tax Roll and Report Page 13 City of Yorkville Special Service Area No.2003-100 September 4,2003 An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which the such amount shall be valid. G. MANDATORY PREPAYMENT If at any time the Administrator determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Preliminary Plat, Final Plat, or other event which reduces the anticipated number of single-family or duplex Dwelling Units (i.e. 200 and 88, respectively), then a Mandatory Special Tax Prepayment shall be calculated pursuant to Section B of Exhibit B attached hereto. As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. VII. ABATEMENT AND COLLECTION A. ABATEMENT On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2004 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement, and the Maximum Parcel Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated to the extent the amounts so levied exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. Abated in equal percentages means that the amount abated for each Parcel, computed as a percentage of its applicable Maximum Parcel Special Tax, is the same. B. COLLECTION PROCESS With the exception of the Mandatory Special Tax Prepayment, the Special Tax will be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Special Tax. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2003-100. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes. The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien Special Tax Roll and Report Page 14 City of Yorkville Special Service Area No.2003-100 September 4,2003 priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Administrator not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Administrator shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Administrator determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax). The decision of the Administrator regarding any error in respect to the Special Tax shall be final. VIII. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2003-100 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\Clients2\Yorkville\SSA 2003-100(Concord Homes)\SSA Report\Raintree Village SSA Report 5.doc Special Tax Roll and Report Page 15 City of Yorkville Special Service Area No.2003-100 September 4,2003 EXHIBIT A SPECIAL TAX ROLL UNITED CITY OF YORKVILLE SSA No. 2003-100 SPECIAL TAX ROLL CALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031 Permanent Index Number Levied Maximum Parcel Special 05-04-300-022 05-04-400-005 05-09-200-008 Calendar Tax Per Dwelling Unit SFH DUP SFH DUP SFH DUP Year SFH DUP 7 0 22 0 73 0 2004 $2,099.00 $1,717.00 $14,693.00 $0.00 $46,178.00 $0.00 $153,227.00 $0.00 2005 $2,099.00 $1,717.00 $14,693.00 $0.00 $46,178.00 $0.00 $153,227.00 $0.00 2006 $2,130.00 $1,743.00 $14,910.00 $0.00 $46,860.00 $0.00 $155,490.00 $0.00 2007 $2,162.00 $1,769.00 $15,134.00 $0.00 $47,564.00 $0.00 $157,826.00 $0.00 2008 $2,194.00 $1,796.00 $15,358.00 $0.00 $48,268.00 $0.00 $160,162.00 $0.00 2009 $2,227.00 $1,823.00 $15,589.00 $0.00 $48,994.00 $0.00 $162,571.00 $0.00 2010 $2,260.00 $1,850.00 $15,820.00 $0.00 $49,720.00 $0.00 $164,980.00 $0.00 2011 $2,294.00 $1,878.00 $16,058.00 $0.00 $50,468.00 $0.00 $167,462.00 $0.00 2012 $2,328.00 $1,906.00 $16,296.00 $0.00 $51,216.00 $0.00 $169,944.00 $0.00 2013 $2,363.00 $1,935.00 $16,541.00 $0.00 $51,986.00 $0.00 $172,499.00 $0.00 2014 $2,398.00 $1,964.00 $16,786.00 $0.00 $52,756.00 $0.00 $175,054.00 $0.00 2015 $2,434.00 $1,993.00 $17,038.00 $0.00 $53,548.00 $0.00 $177,682.00 $0.00 2016 $2,471.00 $2,023.00 $17,297.00 $0.00 $54,362.00 $0.00 $180,383.00 $0.00 2017 $2,508.00 $2,053.00 $17,556.00 $0.00 $55,176.00 $0.00 $183,084.00 $0.00 2018 $2,546.00 $2,084.00 $17,822.00 $0.00 $56,012.00 $0.00 $185,858.00 $0.00 2019 $2,584.00 $2,115.00 $18,088.00 $0.00 $56,848.00 $0.00 $188,632.00 $0.00 2020 $2,623.00 $2,147.00 $18,361.00 $0.00 $57,706.00 $0.00 $191,479.00 $0.00 2021 $2,662.00 $2,179.00 $18,634.00 $0.00 $58,564.00 $0.00 $194,326.00 $0.00 2022 $2,702.00 $2,212.00 $18,914.00 $0.00 $59,444.00 $0.00 $197,246.00 $0.00 2023 $2,743.00 $2,245.00 $19,201.00 $0.00 $60,346.00 $0.00 $200,239.00 $0.00 2024 $2,784.00 $2,279.00 $19,488.00 $0.00 $61,248.00 $0.00 $203,232.00 $0.00 2025 $2,826.00 $2,313.00 $19,782.00 $0.00 $62,172.00 $0.00 $206,298.00 $0.00 2026 $2,868.00 $2,348.00 $20,076.00 $0.00 $63,096.00 $0.00 $209,364.00 $0.00 2027 $2,911.00 $2,383.00 $20,377.00 $0.00 $64,042.00 $0.00 $212,503.00 $0.00 2028 $2,955.00 $2,419.00 $20,685.00 $0.00 $65,010.00 $0.00 $215,715.00 $0.00 2029 $2,999.00 $2,455.00 $20,993.00 $0.00 $65,978.00 $0.00 $218,927.00 $0.00 2030 $3,044.00 $2,492.00 $21,308.00 $0.00 $66,968.00 $0.00 $222,212.00 $0.00 2031 $3,090.00 $2,529.00 $21,630.00 $0.00 $67,980.00 $0.00 $225,570.00 $0.00 Page 1 UNITED CITY OF YORKVILLE SSA No. 2003-100 SPECIAL TAX ROLL CALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031 Permanent Index Number Levied Maximum Parcel Special 05-04-400-011 05-09-200-006 05-03-300-020 Calendar Tax Per Dwelling Unit SFH DUP SFH DUP SFH DUP Year SFH DUP 13 0 13 0 65 0 2004 $2,099.00 $1,717.00 $27,287.00 $0.00 $27,287.00 $0.00 $136,435.00 $0.00 2005 $2,099.00 $1,717.00 $27,287.00 $0.00 $27,287.00 $0.00 $136,435.00 $0.00 2006 $2,130.00 $1,743.00 $27,690.00 $0.00 $27,690.00 $0.00 $138,450.00 $0.00 2007 $2,162.00 $1,769.00 $28,106.00 $0.00 $28,106.00 $0.00 $140,530.00 $0.00 2008 $2,194.00 $1,796.00 $28,522.00 $0.00 $28,522.00 $0.00 $142,610.00 $0.00 2009 $2,227.00 $1,823.00 $28,951.00 $0.00 $28,951.00 $0.00 $144,755.00 $0.00 2010 $2,260.00 $1,850.00 $29,380.00 $0.00 $29,380.00 $0.00 $146,900.00 $0.00 2011 $2,294.00 $1,878.00 $29,822.00 $0.00 $29,822.00 $0.00 $149,110.00 $0.00 2012 $2,328.00 $1,906.00 $30,264.00 $0.00 $30,264.00 $0.00 $151,320.00 $0.00 2013 $2,363.00 $1,935.00 $30,719.00 $0.00 $30,719.00 $0.00 $153,595.00 $0.00 2014 $2,398.00 $1,964.00 $31,174.00 $0.00 $31,174.00 $0.00 $155,870.00 $0.00 2015 $2,434.00 $1,993.00 $31,642.00 $0.00 $31,642.00 $0.00 $158,210.00 $0.00 2016 $2,471.00 $2,023.00 $32,123.00 $0.00 $32,123.00 $0.00 $160,615.00 $0.00 2017 $2,508.00 $2,053.00 $32,604.00 $0.00 $32,604.00 $0.00 $163,020.00 $0.00 2018 $2,546.00 $2,084.00 $33,098.00 $0.00 $33,098.00 $0.00 $165,490.00 $0.00 2019 $2,584.00 $2,115.00 $33,592.00 $0.00 $33,592.00 $0.00 $167,960.00 $0.00 2020 $2,623.00 $2,147.00 $34,099.00 $0.00 $34,099.00 $0.00 $170,495.00 $0.00 2021 $2,662.00 $2,179.00 $34,606.00 $0.00 $34,606.00 $0.00 $173,030.00 $0.00 2022 $2,702.00 $2,212.00 $35,126.00 $0.00 $35,126.00 $0.00 $175,630.00 $0.00 2023 $2,743.00 $2,245.00 $35,659.00 $0.00 $35,659.00 $0.00 $178,295.00 $0.00 2024 $2,784.00 $2,279.00 $36,192.00 $0.00 $36,192.00 $0.00 $180,960.00 $0.00 2025 $2,826.00 $2,313.00 $36,738.00 $0.00 $36,738.00 $0.00 $183,690.00 $0.00 2026 $2,868.00 $2,348.00 $37,284.00 $0.00 $37,284.00 $0.00 $186,420.00 $0.00 2027 $2,911.00 $2,383.00 $37,843.00 $0.00 $37,843.00 $0.00 $189,215.00 $0.00 2028 $2,955.00 $2,419.00 $38,415.00 $0.00 $38,415.00 $0.00 $192,075.00 $0.00 2029 $2,999.00 $2,455.00 $38,987.00 $0.00 $38,987.00 $0.00 $194,935.00 $0.00 2030 $3,044.00 $2,492.00 $39,572.00 $0.00 $39,572.00 $0.00 $197,860.00 $0.00 2031 $3,090.00 $2,529.00 $40,170.00 $0.00 $40,170.00 $0.00 $200,850.00 $0.00 Page 2 UNITED CITY OF YORKVILLE SSA No. 2003-100 SPECIAL TAX ROLL CALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031 Permanent Index Number Levied Maximum Parcel Special 05-03-300-018 05-10-100-006 05-10-100-005 Calendar Tax Per Dwelling Unit SFH DUP SFH DUP SFH DUP GRAND Year SFH DUP 3 86 3 2 1 0 TOTAL 2004 $2,099.00 $1,717.00 $6,297.00 $147,662.00 $6,297.00 $3,434.00 $2,099.00 $0.00 $570,896.00 2005 $2,099.00 $1,717.00 $6,297.00 $147,662.00 $6,297.00 $3,434.00 $2,099.00 $0.00 $570,896.00 2006 $2,130.00 $1,743.00 $6,390.00 $149,898.00 $6,390.00 $3,486.00 $2,130.00 $0.00 $579,384.00 2007 $2,162.00 $1,769.00 $6,486.00 $152,134.00 $6,486.00 $3,538.00 $2,162.00 $0.00 $588,072.00 2008 $2,194.00 $1,796.00 $6,582.00 $154,456.00 $6,582.00 $3,592.00 $2,194.00 $0.00 $596,848.00 2009 $2,227.00 $1,823.00 $6,681.00 $156,778.00 $6,681.00 $3,646.00 $2,227.00 $0.00 $605,824.00 2010 $2,260.00 $1,850.00 $6,780.00 $159,100.00 $6,780.00 $3,700.00 $2,260.00 $0.00 $614,800.00 2011 $2,294.00 $1,878.00 $6,882.00 $161,508.00 $6,882.00 $3,756.00 $2,294.00 $0.00 $624,064.00 2012 $2,328.00 $1,906.00 $6,984.00 $163,916.00 $6,984.00 $3,812.00 $2,328.00 $0.00 $633,328.00 2013 $2,363.00 $1,935.00 $7,089.00 $166,410.00 $7,089.00 $3,870.00 $2,363.00 $0.00 $642,880.00 2014 $2,398.00 $1,964.00 $7,194.00 $168,904.00 $7,194.00 $3,928.00 $2,398.00 $0.00 $652,432.00 2015 $2,434.00 $1,993.00 $7,302.00 $171,398.00 $7,302.00 $3,986.00 $2,434.00 $0.00 $662,184.00 2016 $2,471.00 $2,023.00 $7,413.00 $173,978.00 $7,413.00 $4,046.00 $2,471.00 $0.00 $672,224.00 2017 $2,508.00 $2,053.00 $7,524.00 $176,558.00 $7,524.00 $4,106.00 $2,508.00 $0.00 $682,264.00 2018 $2,546.00 $2,084.00 $7,638.00 $179,224.00 $7,638.00 $4,168.00 $2,546.00 $0.00 $692,592.00 2019 $2,584.00 $2,115.00 $7,752.00 $181,890.00 $7,752.00 $4,230.00 $2,584.00 $0.00 $702,920.00 2020 $2,623.00 $2,147.00 $7,869.00 $184,642.00 $7,869.00 $4,294.00 $2,623.00 $0.00 $713,536.00 2021 $2,662.00 $2,179.00 $7,986.00 $187,394.00 $7,986.00 $4,358.00 $2,662.00 $0.00 $724,152.00 2022 $2,702.00 $2,212.00 $8,106.00 $190,232.00 $8,106.00 $4,424.00 $2,702.00 $0.00 $735,056.00 2023 $2,743.00 $2,245.00 $8,229.00 $193,070.00 $8,229.00 $4,490.00 $2,743.00 $0.00 $746,160.00 2024 $2,784.00 $2,279.00 $8,352.00 $195,994.00 $8,352.00 $4,558.00 $2,784.00 $0.00 $757,352.00 2025 $2,826.00 $2,313.00 $8,478.00 $198,918.00 $8,478.00 $4,626.00 $2,826.00 $0.00 $768,744.00 2026 $2,868.00 $2,348.00 $8,604.00 $201,928.00 $8,604.00 $4,696.00 $2,868.00 $0.00 $780,224.00 2027 $2,911.00 $2,383.00 $8,733.00 $204,938.00 $8,733.00 $4,766.00 $2,911.00 $0.00 $791,904.00 2028 $2,955.00 $2,419.00 $8,865.00 $208,034.00 $8,865.00 $4,838.00 $2,955.00 $0.00 $803,872.00 2029 $2,999.00 $2,455.00 $8,997.00 $211,130.00 $8,997.00 $4,910.00 $2,999.00 $0.00 $815,840.00 2030 $3,044.00 $2,492.00 $9,132.00 $214,312.00 $9,132.00 $4,984.00 $3,044.00 $0.00 $828,096.00 2031 $3,090.00 $2,529.00 $9,270.00 $217,494.00 $9,270.00 $5,058.00 $3,090.00 $0.00 $840,552.00 Page 3 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-100 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit B shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VI.F of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Prior to the Issuance of Bonds Prior to the issuance of Bonds, the Special Tax Bond Prepayment for a Parcel of Single-family Property and Duplex Property shall equal $18,122 or $14,826 per Dwelling Unit, respectively, subject to changes as described in Section IV.D of the Special Tax Roll and Report of SSA No. 2003-100. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family and duplex Dwelling Units for such Parcel, as determined from the Preliminary Plat, by the applicable Special Tax Bond Prepayment per Dwelling Unit. 2. Special Tax Bond Prepayment Subsequent to Issuance of the Bonds Subsequent to the issuance of the Bonds, the Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, and (4) Fees and (b) minus the Reserve Fund Credit, where the terms "Principal," "Premium," "Defeasance," "Fees," and "Reserve Fund Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and equals the quotient derived by dividing (a) the then current Calendar Year Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Calendar Year Maximum Parcel Special Taxes for SSA No. 2003-100, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. B-1 "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less for any Special Tax heretofore paid and which has not been or will not be used for the Special Tax Requirement. "Fees" equal the expenses of SSA No. 2003-100 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the balance in the Reserve Fund (as defined in the Bond Indenture) on the prepayment date multiplied by the quotient used to calculate Principal. Reserve Fund earnings to be applied toward the Special Tax Requirement shall not be considered when computing the Reserve Fund Credit. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the preceding prepayment formula by substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing Principal. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A.2 shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. The sum of the amounts calculated in Section A.1 shall be paid to the City, deposited with the trustee, and used to pay for public improvements in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. The sum of the amounts calculated in A.2 shall be paid to the City, deposited with the trustee, and used to pay and redeem Bonds in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the Administrator shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. B-2 B. MANDATORY PREPAYMENT Pursuant to Section VI.G of the Special Tax Roll Report of SSA No. 2003-100, the Maximum Parcel Special Tax must be prepaid if at any time the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units (i.e. 200 single-family homes and 88 duplex Dwelling Units). The Mandatory Special Tax Prepayment amount will be calculated using the prepayment formula described in Section A.2 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. The amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. B-3 �DAVID TAUSSIG & ASSOCIATES EXHIBIT H UNITED CITY OF YORKVILLE SSA No. 2003-100 2012 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Services Area No.2003-100 (Raintree Village) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected Single Family Property 05-03-351-002 129 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-351-003 130 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-351-004 131 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-351-005 132 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-351-006 133 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-351-007 134 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-351-008 135 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-351-009 136 SFD ] $2,363.00 $35.00 $2,328.00 05-03-351-010 137 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-351-011 138 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-352-001 206 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-352-002 207 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-352-003 208 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-352-004 209 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-352-006 211 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-352-007 212 SFD l $2,363.00 $35.00 $2,328.00 05-03-352-008 192 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-353-001 156 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-353-002 157 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-353-003 158 SFD l $2,363.00 $35.00 $2,328.00 05-03-353-004 159 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-353-005 152 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-353-006 153 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-353-007 154 SFD l $2,363.00 $35.00 $2,328.00 05-03-353-008 155 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-354-001 139 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-354-002 140 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-354-003 141 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-354-004 142 SFD 1 $2,363.00 $35.00 $2,328.00 05-03-354-005 143 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-378-002 16 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-378-004 14 SFD l $2,363.00 $35.00 $2,328.00 05-04-378-005 13 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-378-006 12 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-378-007 11 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-378-008 10 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-379-002 19 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-379-003 20 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-380-001 40 SFD 1 $2,363.00 $35.00 $2,328.00 12/7/12 9:43AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-100\2012\Tax Page 1 of 8 United City of Yorkville Special Services Area No.2003-100 (Raintree Village) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-04-380-002 39 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-380-004 43 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-380-005 42 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-381-001 60 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-381-002 59 SFD l $2,363.00 $35.00 $2,328.00 05-04-381-003 58 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-381-004 57 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-401-012 8 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-401-013 7 SFD l $2,363.00 $35.00 $2,328.00 05-04-401-014 6 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-401-015 5 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-401-016 4 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-405-006 83 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-405-007 82 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-405-008 81 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-405-009 80 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-408-001 61 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-408-003 63 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-408-004 64 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-408-005 65 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-435-002 122 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-435-003 121 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-435-004 120 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-435-005 119 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-435-006 118 SFD l $2,363.00 $35.00 $2,328.00 05-04-436-003 124 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-436-004 126 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-436-005 127 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-436-006 128 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-437-001 203 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-437-002 204 SFD 1 $2,363.00 $35.00 $2,328.00 05-04-437-003 205 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-013 101 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-014 100 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-015 99 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-017 97 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-018 96 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-019 95 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-020 94 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-022 92 SFD 1 $2,363.00 $35.00 $2,328.00 12/7/12 9:43AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-100\2012\Tax Page 2 of 8 United City of Yorkville Special Services Area No.2003-100 (Raintree Village) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-09-205-024 90 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-025 89 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-026 88 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-028 86 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-205-029 85 SFD l $2,363.00 $35.00 $2,328.00 05-09-205-030 84 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-207-001 21 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-207-002 22 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-207-004 24 SFD l $2,363.00 $35.00 $2,328.00 05-09-207-005 25 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-207-006 26 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-207-007 27 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-207-009 30 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-001 37 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-002 36 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-003 35 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-004 34 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-005 33 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-006 32 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-007 31 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-008 50 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-009 49 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-010 48 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-011 47 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-012 46 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-013 45 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-208-014 44 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-209-002 72 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-209-003 73 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-209-004 74 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-209-005 75 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-210-001 66 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-210-002 67 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-210-003 68 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-210-004 69 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-210-005 70 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-210-006 51 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-210-007 52 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-210-008 53 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-210-009 54 SFD 1 $2,363.00 $35.00 $2,328.00 12/7/12 9:43AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-100\2012\Tax Page 3 of 8 United City of Yorkville Special Services Area No.2003-100 (Raintree Village) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-09-210-010 55 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-210-011 56 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-211-001 76 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-211-002 77 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-211-003 78 SFD l $2,363.00 $35.00 $2,328.00 05-09-211-004 79 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-211-005 107 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-211-006 108 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-211-007 109 SFD l $2,363.00 $35.00 $2,328.00 05-09-225-001 102 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-225-002 103 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-226-001 104 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-227-001 112 SFD ] $2,363.00 $35.00 $2,328.00 05-09-227-002 113 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-227-003 114 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-227-004 115 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-227-005 116 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-227-006 117 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-228-001 202 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-228-002 201 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-228-003 200 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-229-001 180 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-229-002 181 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-229-003 182 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-229-004 177 SFD l $2,363.00 $35.00 $2,328.00 05-09-229-005 178 SFD 1 $2,363.00 $35.00 $2,328.00 05-09-229-006 179 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-101-001 199 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-101-002 198 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-101-003 197 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-101-004 196 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-101-005 195 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-101-006 194 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-101-007 193 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-001 183 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-002 184 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-003 185 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-004 186 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-005 187 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-006 188 SFD 1 $2,363.00 $35.00 $2,328.00 12/7/12 9:43AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-100\2012\Tax Page 4 of 8 United City of Yorkville Special Services Area No.2003-100 (Raintree Village) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-10-102-007 189 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-008 190 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-009 191 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-010 165 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-011 166 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-012 167 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-013 168 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-014 169 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-015 170 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-016 171 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-017 172 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-018 173 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-019 174 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-020 175 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-102-021 176 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-103-002 161 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-103-003 162 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-103-004 163 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-103-005 164 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-103-006 147 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-103-007 148 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-103-008 149 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-103-009 150 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-103-010 151 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-104-001 144 SFD 1 $2,363.00 $35.00 $2,328.00 05-10-104-002 145 SFD 1 $2,363.00 $35.00 $2,328.00 Subtotal 185 $437,155.00 $6,475.00 $430,680.00 Duplex Property 05-03-354-007 234 DUP 2 $3,870.00 $58.00 $3,812.00 05-03-354-008 235 DUP 2 $3,870.00 $58.00 $3,812.00 05-03-354-009 233 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-354-010 233 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-355-005 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-355-006 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-355-007 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-355-008 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-355-009 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-355-010 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-355-011 230 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-015 221 DUP 1 $1,935.00 $29.00 $1,906.00 12/7/12 9:43AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-100\2012\Tax Page 5 of 8 United City of Yorkville Special Services Area No.2003-100 (Raintree Village) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-03-375-016 221 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-017 223 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-018 223 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-019 222 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-020 222 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-021 224 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-022 224 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-023 225 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-024 225 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-025 226 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-026 226 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-027 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-028 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-029 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-030 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-031 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-032 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-033 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-375-034 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-013 260 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-014 260 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-015 259 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-016 259 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-017 258 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-019 257 DUP l $1,935.00 $29.00 $1,906.00 05-03-376-020 257 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-021 252 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-022 252 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-023 254 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-024 254 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-025 255 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-026 255 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-027 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-028 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-029 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-030 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-032 251 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-033 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-034 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-376-035 DUP 1 $1,935.00 $29.00 $1,906.00 12/7/12 9:43AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-100\2012\Tax Page 6 of 8 United City of Yorkville Special Services Area No.2003-100 (Raintree Village) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-03-376-036 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-377-001 241 DUP 2 $3,870.00 $58.00 $3,812.00 05-03-377-002 242 DUP 2 $3,870.00 $58.00 $3,812.00 05-03-377-003 243 DUP 2 $3,870.00 $58.00 $3,812.00 05-03-377-004 244 DUP 2 $3,870.00 $58.00 $3,812.00 05-03-377-009 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-377-010 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-377-011 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-377-012 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-377-013 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-377-014 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-377-016 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-378-001 236 DUP 2 $3,870.00 $58.00 $3,812.00 05-03-378-002 237 DUP 2 $3,870.00 $58.00 $3,812.00 05-03-378-004 238 DUP 1 $1,935.00 $29.00 $1,906.00 05-03-378-005 238 DUP 1 $1,935.00 $29.00 $1,906.00 05-10-125-002 240 DUP 2 $3,870.00 $58.00 $3,812.00 05-10-125-004 239 DUP 1 $1,935.00 $29.00 $1,906.00 05-10-125-005 239 DUP 1 $1,935.00 $29.00 $1,906.00 Subtotal 80 $154,800.00 $2,320.00 $152,480.00 Prepaid Property Single Family Property 05-03-352-005 210 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-04-380-003 38 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-04-380-006 41 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-04-408-002 62 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-04-436-002 123 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-09-205-016 98 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-09-205-021 93 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-09-205-023 91 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-09-205-027 87 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-09-207-003 23 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-09-207-008 28 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-09-207-010 29 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-09-212-002 105 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-10-103-001 160 PREPAYS 1 $2,363.00 $2,363.00 $0.00 05-10-125-001 146 PREPAYS 1 $2,363.00 $2,363.00 $0.00 Subtotal 15 $35,445.00 $35,445.00 $0.00 Prepaid Property Duplex Property 261 PREPAYD 2 $3,870.00 $3,870.00 $0.00 05-03-355-012 230 PREPAYD 1 $1,935.00 $1,935.00 $0.00 12/7/12 9:43AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-100\2012\Tax Page 7 of 8 United City of Yorkville Special Services Area No.2003-100 (Raintree Village) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-03-375-013 220 PREPAYD l $1,935.00 $1,935.00 $0.00 05-03-375-014 220 PREPAYD 1 $1,935.00 $1,935.00 $0.00 05-03-376-018 258 PREPAYD 1 $1,935.00 $1,935.00 $0.00 05-03-376-031 251 PREPAYD 1 $1,935.00 $1,935.00 $0.00 05-03-377-015 246 PREPAYD l $1,935.00 $1,935.00 $0.00 Subtotal 8 $15,480.00 $15,480.00 $0.00 Exempt 05-03-375-012 217 EXEMPT 0 $0.00 $0.00 $0.00 05-04-378-001 17 EXEMPT 0 $0.00 $0.00 $0.00 05-04-378-003 15 EXEMPT 0 $0.00 $0.00 $0.00 05-04-378-009 9 EXEMPT 0 $0.00 $0.00 $0.00 05-04-379-001 18 EXEMPT 0 $0.00 $0.00 $0.00 05-04-401-017 3 EXEMPT 0 $0.00 $0.00 $0.00 05-04-401-018 2 EXEMPT 0 $0.00 $0.00 $0.00 05-04-401-019 1 EXEMPT 0 $0.00 $0.00 $0.00 05-04-435-001 111 EXEMPT 0 $0.00 $0.00 $0.00 05-04-436-001 125 EXEMPT 0 $0.00 $0.00 $0.00 05-04-436-001 125 EXEMPT 0 $0.00 $0.00 $0.00 05-09-209-001 71 EXEMPT 0 $0.00 $0.00 $0.00 05-09-211-008 110 EXEMPT 0 $0.00 $0.00 $0.00 05-09-212-003 106 EXEMPT 0 $0.00 $0.00 $0.00 05-09-212-004 106 EXEMPT 0 $0.00 $0.00 $0.00 05-09-230-001 213 EXEMPT 0 $0.00 $0.00 $0.00 05-09-230-002 214 EXEMPT 0 $0.00 $0.00 $0.00 05-10-105-001 215 EXEMPT 0 $0.00 $0.00 $0.00 05-10-105-002 216 EXEMPT 0 $0.00 $0.00 $0.00 Subtotal 0 $0.00 $0.00 $0.00 GRAND TOTALS 288 $642,880.00 $59,720.00 $583,160.00 (#of units) (maximum taxes) (taxes abated) (taxes levied) 12/7/12 9:43AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-100\2012\Tax Page 8 of 8 Ordinance No. 2013- ORDINANCE ABATING SPECIAL SERVICE AREA TAXES FOR SPECIAL SERVICE AREA NUMBER 2003-101 (WINDETT RIDGE PROJECT) AND APPROVING THE AMENDED SPECIAL TAX ROLL BE IT ORDAINED BY THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AS FOLLOWS: Section 1. It is found and declared by the City Council of the United City of Yorkville, Kendall County, Illinois (the "City"), as follows: (a) The City Council of the City adopted Ordinance No. 2003-57 on August 12, 2003 (the "Bond Ordinance") which: (i)provided for the issuance of $6,900,000 of Special Service Area Number 2003-101 Special Tax Bonds, Series 2003 (Windett Ridge Project) (the "Bonds"), of the United City of Yorkville, for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2003-101 (the "Special Service Area"); and (ii)provided for the levy of a Special Tax upon all taxable property within the Special Service Area sufficient to pay the principal of the Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and Administrative Expenses of the Special Service Area for each such year. The Bond Ordinance also authorized the City to abate the taxes levied pursuant to such Ordinance to the extent the taxes levied exceeded the Special Tax Requirement (as defined in the Bond Ordinance) as calculated pursuant to the Special Tax Roll and Report for the Special Service Area(the "Special Tax Roll"). (b) Pursuant to the Special Tax Roll, the Consultant of the City has determined (i) that the Special Tax Requirement for 2012 for the Bonds is $545,808.00 and the 2012 Levy for Special Taxes is $545,808.00 (which complies with the Kendall Ordinance No.2013- Page 1 County tax billing requirement of rounding the per parcel special tax up to the nearest even cent on single family property). Section 2. Of the $616,325.00 of Special Taxes levied for calendar year 2012 pursuant to Section 6 of the Bond Ordinance $70,517.00 of such Special Taxes is hereby abated resulting in a 2012 calendar year levy of$545,808.00. Section 3. It is the duty of the County Clerk of Kendall County to abate those taxes as provided in Section 2 of this Ordinance. Section 4. The City Council of the City hereby approves the United City of Yorkville Special Service Area Number 2003-101 Administration Report Levy Year 2012 dated December 7, 2012 prepared by David Taussig & Associates, Inc. and the 2012 Amended Special Tax Roll attached to such report with such changes therein as are deemed necessary by the Mayor and the City's consultant to reflect any changes in final parcel identification numbers. Section 5. All ordinances, resolutions and orders or parts of ordinances, resolutions and orders in conflict with this ordinance are repealed to the extent of such conflict. The City Clerk shall cause this Ordinance to be published in pamphlet form. This Ordinance shall be in full force and effect after passage and publication as provided by law. Ordinance No.2013- Page 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of , A.D. 2013. City Clerk ROSE ANN SPEARS DIANE TEELING KEN KOCH JACKIE MILSCHEWSKI CARLO COLOSIMO MARTY MUNNS CHRIS FUNKHOUSER LARRY KOT SIGNED by the Mayor this day of , 2013. Mayor ATTEST: City Clerk Published in pamphlet form January , 2013. Ordinance No.2013- Page 3 UNITED CITY OF YORKVILLE E'ST. . 1936 SPECIAL SERVICE AREA NO.2003-101 ADMINISTRATION REPORT LEVY YEAR 2012 DECEMBER 14,2012 Newport Beach Riverside San Francisco Chicago Dallas UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-101 2012 ADMINISTRATION REPORT PREPARED FOR UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PREPARED BY DAVID TAUSSIG&ASSOCIATES,INC. Corporate Office 5000 Birch Street, Suite 6000 Newport Beach, California 92660 Division Offices Riverside, California San Francisco, California Chicago, Illinois Dallas, Texas �J FSDAVID TAUSSIG & ASSOCIATES Table of Contents Section Page INTRODUCTION................................................................................................................................1 AUTHORIZED SPECIAL SERVICES................................................................................................................................1 BONDEDINDEBTEDNESS.............................................................................................................................................I SPECIALTAXES ..........................................................................................................................................................2 I. SPECIAL TAX REQUIREMENT .....................................................................................................3 IL ACCOUNT ACTIVITY SUMMARY................................................................................................4 III. MAXIMUM,ABATED,AND EXTENDED SPECIAL TAXES..........................................................7 IV. PRIOR YEAR SPECIAL TAX COLLECTIONS............................................................................10 2011 SPECIAL TAX RECEIPTS....................................................................................................................................10 TAXSALES AND FORECLOSURES..............................................................................................................................10 V. DEVELOPMENT STATUS...........................................................................................................11 EQUALIZEDASSESSED VALUE..................................................................................................................................11 VI. OUTSTANDING BONDS............................................................................................................12 BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS........................................................................................12 SPECIAL TAX PREPAYMENTS....................................................................................................................................12 VII. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO...............................................13 VIII. AD VALOREM PROPERTY TAX RATES................................................................................14 EXHIBIT A FUNDS AND ACCOUNTS EXHIBIT B APPLICATION OF SPECIAL TAX EXHIBIT C APPLICATION OF EARNINGS EXHIBIT D SOURCES AND USES OF FUNDS EXHIBIT E DEBT SERVICE SCHEDULE EXHIBIT F AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT G SPECIAL TAX ROLL AND REPORT EXHIBIT H 2012 AMENDED SPECIAL TAX ROLL �J FSDAVID TAUSSIG & ASSOCIATES Introduction This report calculates the 2012 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2003-101 ("SSA No. 2003-101") Special Tax Bonds, Series 2003 (Windett Ridge Project) (the "Series 2003 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2003-101. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2003-101. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2003-101 was established by Ordinance No. 2003-56 (the 'Establishing Ordinance"), adopted on August 12, 2003. The Establishing Ordinance authorized SSA No. 2003-101 to provide special services, issue bonds, and levy a special tax to repay the bonds. Authorized Special Services The authorized special services include: • Engineering; • Soil testing and appurtenant work; • Mass grading and demolition; • Storm water management facilities; • Storm drainage systems and storm sewers; • Site clearing and tree removal; • Public water facilities; • Sanitary sewer facilities; • Erosion control measures; • Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof, • Landscaping, wetland mitigation and tree installation; • Costs for land and easement acquisitions relating to any of the foregoing improvements; and • Required tap-on and related fees for water or sanitary sewer services and other eligible costs. Bonded Indebtedness The Establishing Ordinance specified that not more than $15,000,000 in bonds may be issued by SSA No. 2003-101. Ordinance No. 2003-57 (the 'Bond Ordinance"), adopted on August 12, 2003 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $7,300,000 in Series 2003 Bonds. The Series 2003 United City of Yorkville SSA No. 2003-101 Page 1 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES Bonds were issued in the amount of $6,900,000 in September 2003. The current debt service schedule is attached hereto as Exhibit E and a brief summary of any optional redemption of bonds is contained in Section VI herein. Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2003-101 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2003 Bonds and the administration and maintenance of SSA No. 2003-101 and is attached hereto as Exhibit G. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2003-101 Page 2 2012 Administration Report December 14, 2012 �DAVID TAUSSIG & ASSOCIATES I. Special Tax Requirement The SSA No. 2003-101 2012 Special Tax Requirement is equal to $545,808. As shown in Table 1 below, the 2012 Special Tax Requirement is equal to the sum of the Series 2003 debt service for the twelve months ending March 1, 2014, estimated administrative expenses, estimated delinquencies, and reserve fund replenishment. TABLE 1 SPECIAL SERVICE AREA NO 2003-101 2012 SPECIAL TAX REQUIREMENT SOURCES OF FUNDS $545,808 Prior Year Surplus/(Deficit) $0 Earnings $0 Special Taxes Billed $545,808 USES OF FUNDS ($545,808) Debt Service Interest-09/01/2013 ($202,400) Interest-03/01/2014 ($202,400) Principal -03/01/2014 ($88,000) Administrative Expenses ($19,359) Delinquent Special Taxes ($10,837) Reserve Fund Replenishment ($22,812) Projected Surplus/(Deficit)-09/01/2013 ($0) United City of Yorkville SSA No. 2003-101 Page 3 2012 Administration Report December 14, 2012 �J PSDAVID TAUSSIG & ASSOCIATES H. Account Activity Summary The Trust Indenture for the Series 2003 Bonds (the "2003 Indenture") establishes five funds and three accounts. The five funds are the Bond and Interest Fund, Reserve Fund, Improvement Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund are the Capitalized Interest Account and Special Redemption Account. Within the Improvement Fund is the Cost of Issuance Account. A diagram of the funds and accounts is included herein as Exhibit A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2003 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Exhibits B and C, respectively. A summary of account activity for the twelve months ending August 31, 2012 is shown in Table 2 below. A monthly summary of account activity is attached as Exhibit D. United City of Yorkville SSA No. 2003-101 Page 4 2012 Administration Report December 14, 2012 �DAVID TAUSSIG & ASSOCIATES TABLE 2 SPECIAL SERVICE AREA No 2003-101 TRANSACTION SUMMARY SPECIAL ADMINISTRATIVE BOND AND REDEMPTION EXPENSE FUND RESERVE FUND INTEREST FUND FUND SOURCES OF FUNDS-ACTUAL Beginning Balance-09/01/2011 $7,867 $607,709 $151,781 $25,352 Earnings $0 $20,618 $0 $0 Special Taxes PriorYear(s) $0 $0 $379,661 $0 Levy Year 2011 $0 $0 $91,385 $0 Miscellaneous $0 $0 $0 $0 USES OF FUNDS-ACTUAL Acco u nt Tra n sfe rs $0 ($32,127) $32,127 $0 Administrative Expense Transfers Fiscal Year 2011 Prefunding $23,384 $0 ($23,384) $0 Fiscal Year 2011 Budget $0 $0 $0 $0 Debt Service Interest- 09/01/2011 $0 $0 ($207,934) $0 Interest- 03/01/2012 $0 $0 ($207,109) $0 Principal- 03/01/2012 $0 $0 ($63,000) $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $0 Principal Redemption $0 $0 $0 ($24,720) Redemption Premium $0 $0 $0 $0 Refund to Property Owners $0 $0 ($1,084) $0 Administrative Expenses ($16,282) $0 $0 $0 Ending Balance-08/31/2012 $14,969 $596,200 $152,443 $632 United City of Yorkville SSA No. 2003-101 Page 5 2012 Administration Report December 14, 2012 �DAVID TAUSSIG & ASSOCIATES The calculation of the estimated 2013 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2003-101 ESTIMATED 2013 BOND YEAR-END FUND BALANCES SEPTEMBER 1, 2012 THROUGH MARCH 1, 2013 SPECIAL ADMINISTRATIVE BOND AND REDEMPTION EXPENSE FUND RESERVE FUND INTEREST FUND FUND SOURCES OF FUNDS- PROJECTED Beginning Balance-08/31/2012 $14,969 $596,200 $152,443 $632 Earnings $0 $10,481 $0 $0 Special Taxes PriorYear(s) $0 $0 $0 $0 Levy Year 2011 $0 $0 $298,151 $0 USES OF FUNDS- PROJECTED Acco u nt Tra n sf e rs $0 ($33,293) $33,293 $0 Administrative Expense Transfers Levy Year 2012 Prefunding $0 $0 $0 $0 Levy Year 2011 Budget $0 $0 $0 $0 Debt Service Interest- 09/01/2012 $0 $0 ($204,944) $0 Principal- 03/01/2013 $0 $0 ($74,000) $0 Interest- 03/01/2013 ($204,944) Administrative Expenses Remaining Levy Year 2011 Expenses ($11,855) $0 $0 $0 Ending Balance-03/01/2013 $3,114 $573,388 $0 $632 Reserve Fund Requirement $0 ($596,200) $0 $0 Funds Not Eligible for Levy Surplus ($3,114) $0 $0 ($632) Projected Surplus/(Deficit) 03/01/2013 $0 ($22,812) $0 $0 United City of Yorkville SSA No. 2003-101 Page 6 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2012 Maximum Parcel Special Taxes equal $616,325. Subtracting the 2012 Special Tax Requirement of$545,808, results in an abatement of$70,517. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2003-101 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Exhibit H. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. TABLE 4 SPECIAL SERVICE AREA NO 2003-101 MAXIMUM, ABATED AND EXTENDED SPECIAL TAXESI MAXIMUM PARCEL ABATED EXTENDED SPECIAL TAX CLASSIFICATION SPECIAL TAX' SPECIAL TAX SPECIAL TAX Single Famil y Dwelling Unit $2,225.00 $33.00 $2,192.00 Single Family Dwelling Unit - Pre $2,225.001 $2,225.001 $0.00 1 Adjusted to reconcile with the special taxes set forth in the bond ordinance United City of Yorkville SSA No. 2003-101 Page 7 2012 Administration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES A comparison of the maximum and extended special tax amounts for 2012 and 2011 is shown in Table 5 below. TABLE 5 SPECIAL SERVICE AREA NO 2003-101 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAXES LEVY YEAR LEVY YEAR PERCENTAGE SPECIAL TAX CLASSIFICATION 2012 2011 CHANGE Maximum Parcel Special Tax Single Family Dwelling Unit 1 $2,225.00 $2,192.00 1.5% Extended Special Tax Single Family Dwelling Unit 1 $2,192.00 $1,947.68 12.5% The schedule of the remaining SSA No. 2003-101 Maximum Parcel Special Taxes is shown in Table 6 on the following page. The Maximum Parcel Special Taxes escalate one and one-half percent(1.50%) annually through 2031. United City of Yorkville SSA No. 2003-101 Page 8 2012 Administration Report December 14, 2012 �DAVID TAUSSIG & ASSOCIATES TABLE 6 SPECIAL SERVICE AREA NO 2003-101 MAXIMUM PARCEL SPECIAL TAXES LEVY COLLECTION PER SINGLE YEAR YEAR AGGREGATE FAMILY UNIT 2012 2013 $607,184 $2,192 2013 2014 $616,325 $2,225 2014 2015 $625,466 $2,258 2015 2016 $634,884 $21292 2016 2017 $644,302 $25326 2017 2018 $653,997 $21361 2018 2019 $663,692 $2,396 2019 2020 $673,664 $2,432 2020 2021 $683,636 $2,468 2021 2022 $693,885 $25505 2022 2023 $704,411 $21543 2023 2024 $714,937 $21581 2024 2025 $725,740 $2,620 2025 2026 $736,543 $2,659 2026 2027 $7471)623 $2,699 2027 2028 $7581)703 $2,739 2028 2029 $770,060 $2,780 2029 2030 $781,694 $21822 2030 2031 $793,328 $21864 2031 2032 $805,239 $2,907 United City of Yorkville SSA No. 2003-101 Page 9 2012 Administration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES IV. Prior Year Special Tax Collections The SSA No. 2003-101 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes. The City may provide for other means of collecting the special tax, if necessary to meet the financial obligations of SSA No. 2003-101. 2011 Special Tax Receipts As of December 6, 2012 SSA No. 2003-101 2011 special tax receipts totaled $389,536.00. Special taxes in the amount $95,436.32 are unpaid for delinquency rate of 19.68%. A breakdown of the paid and unpaid special taxes by owner of record is shown in Table 7 below. TABLE 7 SPECIAL SERVICE AREA NO 2003-101 2011 TOTAL AND UNPAID SPECIAL TAXES 2 TOTAL UNPAID SPECIAL SPECIAL PERCENT OWNER TAXES TAXES UNPAID Homeowners $155,814.40 $3,895.36 2.50% Developer 2 evelo ere $329,157.92 $91,540.96 27.81% Total $484,972.32 $95,436.32 19.68% Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax. The City is not currently pursuing any foreclosure actions. Forty-nine (49)parcels were delinquent on November 13, 2012 and were presented for tax sale at the Kendall County Annual Tax Sale held on November 14, 2012. The delinquent special taxes for the forty-nine (49) delinquent parcels were not sold and remain unpaid. 2 Windette Ridge LLC United City of Yorkville SSA No. 2003-101 Page 10 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES V. Developm en t Status SSA No. 2003-101 is comprised of two hundred seventy-seven (277) single family homes which is consistent with the original projections. An aerial map of SSA No. 2003-101 is attached as Exhibit F. The number of units in each plat is summarized in Table 8 below. TABLE 8 SPECIAL SERVICE AREA No 2003-101 LAND USE SUMMARY PLAT RECORDED I LAND USE NUMBER OF UNITS Unit 1 Yes Single Family 261 Unit 2 Yes Single Family 16 Totall 277 Equalized Assessed Value Equalized assessed value decreased in 2011 to $8,364,243. The average assessed value per single family dwelling unit was $78,170. United City of Yorkville SSA No. 2003-101 Page 11 2012 A dm in istration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES VT Outstanding Bonds The Series 2003 Bonds were issued in September 2003 as fixed rate bonds with an original principal amount of $6,900,000. As of September 2, 2012, the outstanding principal was $5,962,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit E. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $696,000 of the Series 2003 Bonds have been redeemed as shown in Table 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2003-101 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS REDEMPTION DATE BONDS REDEEMED September 1, 2005 $49,000 March 1, 2006 $99,000 September 1, 2009 $24,000 March 1, 2007 $27,000 June 1, 2007 $49,000 September 1, 2007 $74,000 March 1, 2008 $126,000 September 1, 2008 $224,000 September 1, 2011 $24,000 Total Re de a me d $696,000 Special Tax Prepayments The SSA No. 2003-101 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. The prepayment calculation formula is set forth in the Special Tax Roll and Report. To-date, the Maximum Parcel Special Tax has been prepaid in full for 28 single family dwelling units. United City of Yorkville SSA No. 2003-101 Page 12 2012 A dm in istration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES VII. Equalized Assessed Value and Value to Lien Ratio The SSA No. 2003-101 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 10 below. TABLE 10 SPECIAL SERVICE AREA NO 2003-101 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO EQUALIZED 2011 OUTSTANDING VALUE TO UFN ASSESSED VALUES APPRAISED VALuO BONDS' RATIO $8,364,243 $25,092,729 $5,962,000 4.21:1 3 Source: Kendall County. 4 Appraised Value is equal to three times the equalized assessed value. 5 As of September 2,2012. United City of Yorkville SSA No. 2003-101 Page 13 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES VIII. Ad Valorem Property Tax Rates The 2011 general ad valorem tax rates for SSA No. 2003-101 are shown in Table 11 below. TABLE 11 SPECIAL SERVICE AREA NO 2003-101 2011 AD VALOREM PROPERTY TAX RATES City Rates 0.90196% Corporate 0.55769% I.M.R.F. 0.08038% Police Protection 0.06203% Police Pension 0.06702% Garbage 0.00000% Audit 0.00983% Liability Insurance 0.06150% Social Security/IMRF 0.05460% School Crossing Guard 0.00444% Unemployment Insurance 0.00447% IMRF—Library 0.00000% Social Security-Library 0.00000% Kendall Township6 7.64040% County 0.63963% Kendall Township 0.07788% Forest Preserve 0.10412% Library 0.25894% School District CU-115 5.27666% Junior College#516 0.41153% Bristol-Kendall Fire Protection District 0.67336% Yorkville/Bristol Sanitary District 0.00000% Kendall Road District 0.19827% Total Tax Rate 8.54235% 6 For tax code KE016 per the Kendall County. United City of Yorkville SSA No. 2003-101 Page 14 2012 Administration Report December 14, 2012 �DAVID TAUSSIG & ASSOCIATES EXHIBIT A UNITED CITY OF YORKVILLE SSA N0. 2003-101 FUNDS AND ACCOUNTS United City of Yorkville Special Service Area No. 2003-101 Funds and Accounts SSA No. 2003-101 Funds/Accounts Reserve Fund Bond and Rebate Fund Improvement Administrative Interest Fund Fund Expense Fund Capitalized Special Cost of Issuance Interest Redemption Account Account Account DAVID TAUSSIG & ASSOCIATES EXHIBIT B UNITED CITY OF YORKVILLE SSA N0. 2003-101 APPLICA TION OF SPECIAL TAX United City of Yorkville Special Service Area No. 2003-101 Application of Special Taxi SSA No. 2003-101 Funds/Accounts Bond and Rebate Fund Improvement Administrative Reserve Fund Interest Fund 3 pFund Expense Fund 12 � 2 Capitalized Special Cost of Issuance Interest Redemption Account Account Account 1. Special Tax applied in sequence indicated. 2. In an amount sufficient to pay interest and principal on the Bonds. itDAVID TAUSSIG & ASSOCIATES EXHIBIT C UNITED CITY OF YORKVILLE SSA N0. 2003-101 APPLICA TION OFEARNINGS United City of Yorkville Special Service Area No. 2003-101 Application of Earnings' SSA No. 2003-101 Funds/Accounts Rebate Fund Bond and Reserve Fund2 Improvement Administrative Interest Fun > Fund Expense Fund Capitalized Special Interest Redemption ost of Issuance Acc unt Account Account 1. Earnings remain in fund or account from which they accrued unless otherwise indicated. 2. Reserve Fund earnings are transferred to the Improvement Fund until March 1, 2006 and to the Bond and Interest Fund thereafter. 1 DAVID TAUSSIG & ASSOCIATES EXHIBIT D UNITED CITY OF YORKVILLE SSA No. 2003-101 SOURCES AND USES United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 September 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $7,867 $0 $0 $382,477 $0 $0 $607,709 $0 $25,352 $1,023,404 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $38,660 $0 $0 $0 $0 $0 $38,660 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $10,309 $0 $0 $10,309 MISCELLANEOUS $0 $0 $0 LO $0 $0 $0 LO LO Lo TOTAL SOURCES $0 $0 $0 $38,660 $0 $0 $10,309 $0 $0 $48,970 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 ($207,934) $0 $0 $0 $0 $0 ($207,934) PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 ($24,720) ($24,720) PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($3,549) $0 $0 $0 $0 $0 $0 $0 $0 ($3,549) MISCELLANEOUS $00 $00 $00 $-0 $00 $0 $0 $0 $-0 L TOTAL USES ($3,549) $0 $0 ($207,934) $0 $0 $0 $0 ($24,720) ($236,203) TRANSFERS $0 $0 $0 $56,153 $0 $0 ($56,153) $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:95 United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 October 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $4,318 $0 $0 $269,356 $0 $0 $561,865 $0 $632 $836,170 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $110,293 $0 $0 $0 $0 $0 $110,293 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 LO $0 $0 $0 LO $-0 Lo TOTAL SOURCES $0 $0 $0 $110,293 $0 $0 $0 $0 $0 $110,293 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,614) $0 $0 $0 $0 $0 $0 $0 $0 ($2,614) MISCELLANEOUS $00 $00 $00 $-0 $00 $0 $0 $0 $-0 L TOTAL USES ($2,614) $0 $0 $0 $0 $0 $0 $0 $0 ($2,614) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:96 United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 November 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $1,704 $0 $0 $379,649 $0 $0 $561,865 $0 $632 $943,849 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $12 $0 $0 $0 $0 $0 $12 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $0 $0 LO $_0 Lo TOTAL SOURCES $0 $0 $0 $12 $0 $0 $0 $0 $0 $12 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $00 $00 $00 $_0 L TOTAL USES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:97 United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 December 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $1,704 $0 $0 $379,661 $0 $0 $561,865 $0 $632 $943,861 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $0 $0 LO $_0 Lo TOTAL SOURCES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS 5-0 Lo �—o 1084 L U0 Lo U0 $-0 1084 TOTAL USES $0 $0 $0 ($1,084) $0 $0 $0 $0 $0 ($1,084) TRANSFERS $23,384 $0 $0 ($81,919) $0 $0 $58,535 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:98 United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 January 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $25,088 $0 $0 $296,658 $0 $0 $620,400 $0 $632 $942,777 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $0 $0 LO $_0 Lo TOTAL SOURCES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,614) $0 $0 $0 $0 $0 $0 $0 $0 ($2,614) MISCELLANEOUS $00 $00 $00 $_0 $00 $0 $0 $0 $_0 L TOTAL USES ($2,614) $0 $0 $0 $0 $0 $0 $0 $0 ($2,614) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:99 United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 February 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $22,473 $0 $0 $296,658 $0 $0 $620,400 $0 $632 $940,163 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $0 $0 LO $_0 Lo TOTAL SOURCES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $00 $00 $00 $_0 L TOTAL USES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $35,800 $0 $0 ($35,800) $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:100 United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 March 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $22,473 $0 $0 $332,458 $0 $0 $584,600 $0 $632 $940,163 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $10,309 $0 $0 $10,309 MISCELLANEOUS $0 $0 $0 $_0 $0 $0 $0 LO Lo Lo TOTAL SOURCES $0 $0 $0 $0 $0 $0 $10,309 $0 $0 $10,309 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 ($270,109) $0 $0 $0 $0 $0 ($270,109) PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $00 $00 $00 $_0 L TOTAL USES $0 $0 $0 ($270,109) $0 $0 $0 $0 $0 ($270,109) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:101 United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 April 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $22,473 $0 $0 $62,349 $0 $0 $594,909 $0 $632 $680,363 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $0 $0 LO $_0 Lo TOTAL SOURCES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,627) $0 $0 $0 $0 $0 $0 $0 $0 ($2,627) MISCELLANEOUS $0 $0 $0 $_0 $0 $0 $0 $0 $_0 L TOTAL USES ($2,627) $0 $0 $0 $0 $0 $0 $0 $0 ($2,627) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:102 United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 May 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $19,846 $0 $0 $62,349 $0 $0 $594,909 $0 $632 $677,736 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $34,708 $0 $0 $0 $0 $0 $34,708 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $0 $0 LO $_0 Lo TOTAL SOURCES $0 $0 $0 $34,708 $0 $0 $0 $0 $0 $34,708 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $00 $00 $00 $_0 L TOTAL USES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:103 United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 June 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $19,846 $0 $0 $97,056 $0 $0 $594,909 $0 $632 $712,443 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $39,875 $0 $0 $0 $0 $0 $39,875 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $0 $0 LO $_0 Lo TOTAL SOURCES $0 $0 $0 $39,875 $0 $0 $0 $0 $0 $39,875 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,250) $0 $0 $0 $0 $0 $0 $0 $0 ($2,250) MISCELLANEOUS $0 $0 $0 $_0 $0 $0 $0 $0 $_0 L TOTAL USES ($2,250) $0 $0 $0 $0 $0 $0 $0 $0 ($2,250) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:104 United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 July 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $17,596 $0 $0 $136,932 $0 $0 $594,909 $0 $632 $750,069 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $1,377 $0 $0 $0 $0 $0 $1,377 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 LO $-0 Lo TOTAL SOURCES $0 $0 $0 $1,377 $0 $0 $0 $0 $0 $1,377 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,627) $0 $0 $0 $0 $0 $0 $0 $0 ($2,627) MISCELLANEOUS $0 $0 $0 $-0 $0 $0 $0 $0 $-0 L TOTAL USES ($2,627) $0 $0 $0 $0 $0 $0 $0 $0 ($2,627) TRANSFERS $0 $0 $0 ($17,900) $0 $0 $17,900 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:105 United City of Yorkville Special Service Area No. 2003-101 Windett Ridge - Series 2003 August 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST IMPROVEMENT INTEREST RESERVE REBATE REDEMPTION FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $14,969 $0 $0 $120,408 $0 $0 $612,809 $0 $632 $748,818 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $15,426 $0 $0 $0 $0 $0 $15,426 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 LO $_0 Lo TOTAL SOURCES $0 $0 $0 $15,426 $0 $0 $0 $0 $0 $15,426 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 $_0 $0 $00 $00 $00 $_0 L TOTAL USES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $16,609 $0 $0 ($16,609) $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINTED: 11/12/12 15:42 PAGE:106 DAVID TAUSSIG & ASSOCIATES EXHIBIT E UNITED CITY OF YORKVILLE SSA N0. 2003-101 DEBT SERVICE SCHEDULE DAVID TAUSSIG � J I%& ASSOCIATES UNITED CITY OF YORKVILLE COMMUNITY FACILITIES DISTRICT NO. 2003-101 DEBT SERVICE SCHEDULE YEAR ENDING (3/1) PAYMENT DATE PRINCIPAL INTEREST DEBT SERVICE 2012 9/1/2011 $0 $207,934 $207,934 2012 3/1/2012 $63,000 $207,109 $270,109 2013 9/1/2012 $0 $204,944 $204,944 2013 3/1/2013 $74,000 $204,944 $278,944 2014 9/1/2013 $0 $202,400 $202,400 2014 3/1/2014 $88,000 $202,400 $290,400 2015 9/1/2014 $0 $199,375 $199,375 2015 3/1/2015 $101,000 $199,375 $300,375 2016 9/1/2015 $0 $195,903 $195,903 2016 3/1/2016 $115,000 $195,903 $310,903 2017 9/1/2016 $0 $191,950 $191,950 2017 3/1/2017 $128,000 $191,950 $319,950 2018 9/1/2017 $0 $187,550 $187,550 2018 3/1/2018 $146,000 $187,550 $333,550 2019 9/1/2018 $0 $182,531 $182,531 2019 3/1/2019 $164,000 $182,531 $346,531 2020 9/1/2019 $0 $176,894 $176,894 2020 3/1/2020 $184,000 $176,894 $360,894 2021 9/1/2020 $0 $170,569 $170,569 2021 3/1/2021 $205,000 $170,569 $375,569 2022 9/1/2021 $0 $163,522 $163,522 2022 3/1/2022 $225,000 $163,522 $388,522 2023 9/1/2022 $0 $155,788 $155,788 2023 3/1/2023 $251,000 $155,788 $406,788 2024 9/1/2023 $0 $147,159 $147,159 2024 3/1/2024 $277,000 $147,159 $424,159 2025 9/1/2024 $0 $137,638 $137,638 2025 3/1/2025 $304,000 $137,638 $441,638 2026 9/1/2025 $0 $127,188 $127,188 2026 3/1/2026 $333,000 $127,188 $460,188 2027 9/1/2026 $0 $115,741 $115,741 2027 3/1/2027 $367,000 $115,741 $482,741 2028 9/1/2027 $0 $103,125 $103,125 2028 3/1/2028 $400,000 $103,125 $503,125 2029 9/1/2028 $0 $89,375 $89,375 2029 3/1/2029 $434,000 $89,375 $523,375 2030 9/1/2029 $0 $74,456 $74,456 2030 3/1/2030 $474,000 $74,456 $548,456 2031 9/1/2030 $0 $58,163 $58,163 2031 3/1/2031 $518,000 $58,163 $576,163 2032 9/1/2031 $0 $40,356 $40,356 2032 3/1/2032 $563,000 $40,356 $603,356 2033 9/1/2032 $0 $21,003 $21,003 2033 3/1/2033 $611,000 $21,003 $632,003 $6,025,000 $6,306,300 $12,331,300 Outstanding Principal as of 03/02/2013 $5,888,000 DAVID TAUSSIG & ASSOCIATES EXHIBIT F UNITED CITY OF YORKVILLE SSA No. 2003-101 AERIAL EXHIBIT OF SSA BOUNDARIES s � s 4 Y ¢dam � r.� i �f.kFrds6• 1addS�\{il� w �Nli� t . ';• " � �.4 i.. 0 � 1 _ •V, i ae� f O J udntl uold4 DAVID TAUSSIG & ASSOCIATES EXHIBIT G UNITED CITY OF YORKVILLE SSA No. 2003-101 ,SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICES AREA NUMBER 2003-101 SPECIAL TAX ROLL AND REPORT September 4, 2003 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-101 SPECIAL TAX ROLL AND REPORT Prepared for Prepared by UNITED CITY OF YORKVILLE DAVID TAUSSIG& ASSOCIATES, INC. 800 Game Farm Road 1301 Dove Street, Suite 600 Yorkville, IL 60560 Newport Beach, CA 92660 (630) 553-7575 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2003-101 SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION....................................................................................................................1 II. DEFINITIONS........................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION..............................................................................3 A. BOUNDARIES OF SSA No. 2003-101 ............................................................................3 B. ANTICIPATED LAND USES.............................................................................................3 IV. SPECIAL SERVICES..............................................................................................................3 A. GENERAL DESCRIPTION................................................................................................3 B. ESTIMATED COSTS........................................................................................................4 C. ALLOCATION.................................................................................................................5 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS .......................................12 V. BOND ASSUMPTIONS..........................................................................................................12 VI. MAXIMUM PARCEL SPECIAL TAX....................................................................................12 A. DETERMINATION.........................................................................................................13 B. APPLICATION..............................................................................................................13 C. ESCALATION...............................................................................................................14 D. TERM..........................................................................................................................14 E. SPECIAL TAX ROLL AMENDMENT...............................................................................14 F. OPTIONAL PREPAYMENT.............................................................................................14 G. MANDATORY PREPAYMENT........................................................................................14 VII. ABATEMENT AND COLLECTION........................................................................................15 A. ABATEMENT ...............................................................................................................1 S B. COLLECTION PROCESS................................................................................................1 S C. ADMINISTRATIVE REVIEW..........................................................................................15 VIII. AMENDMENTS....................................................................................................................16 List of Exhibits Exhibit A—Special Tax Roll Exhibit B—Prepayment of the Maximum Parcel Special Tax I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. 2003-56 passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on August 12, 2003 in connection with the proceedings for Special Service Area Number 2003-101 (hereinafter referred to as "SSA No. 2003-101"), this Special Tax Roll and Report of SSA No. 2003-101 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2003-101 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in obtaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2003-101 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Administrator" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2003-101. "Bond Indenture" means the trust indenture and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. Special Tar Roll and Report Page 1 City of Yorkville Special Service Area No.2003-101 September 4,2003 "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2003-101, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Council" means the Mayor and City Council, having jurisdiction over SSA No. 2003- 101. "County" means the County of Kendall, Illinois. "Dwelling Unit" means a residential dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon a reduction in the anticipated number of Dwelling Units as described more fully in Section VI.G herein and calculated pursuant to Exhibit B herein. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VI that can be collected by the City in any Calendar Year on any Parcel. Maximum Parcel Special Taxes means the amount determined by multiplying the greater of the actual or anticipated number of Dwelling Units by the Maximum Parcel Special Tax. "Maximum SSA Special Taxes" means the Maximum Parcel Special Taxes plus any additional special taxes levied, in accordance with any supplemental ordinances adopted by the City, that can be collected by the City in any Calendar Year. "Parcel" means a lot or parcel within the boundaries of SSA No. 2003-101 shown on a Final Plat and/or PIN Map. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein. "PIN Map" means an official map of the County Assessments Division or other authorized County official designating parcels by permanent index number. "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2003-101 approved by the City, as may be amended. Special Tar Roll and Report Page 2 City of Yorkville Special Service Area No.2003-101 September 4,2003 "Residential Property" means all Parcels within the boundaries of SSA No. 2003-101 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat, or any Final Plat, as applicable. "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds, and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit A, as may be amended pursuant to Section VI.E. III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES of SSA No. 2003-101 SSA No. 2003-101 consists of approximately one hundred seventy (170) acres which is generally located east of the State Route 47 and Legion Road intersection, a few miles south of State Route 71, the legal description for which is attached as Exhibit D of the Establishing Ordinance. B. ANTICIPATED LAND USES SSA No. 2003-101 is anticipated to consist of two hundred seventy-seven (277) single-family homes and approximately five and seven-tenths acres of commercial development. IV. SPECIAL SERVICES SSA No. 2003-101 has been established to finance certain special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth below. A. GENERAL DESCRIPTION The special services that are eligible to be financed by SSA No. 2003-101 consist of certain public improvements with appurtenances and appurtenant work in Special Tar Roll and Report Page 3 City of Yorkville Special Service Area No.2003-101 September 4,2003 connection therewith necessary to serve SSA No. 2003-101 (hereinafter referred to as the "Eligible Improvements"). The Eligible Improvements are generally described as follows: • City sanitary sewer facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for sanitary sewer services and other eligible costs; • City water facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measurers, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing, required tap-on and related fees for water services and other eligible costs; • City road facilities including engineering, soil testing and appurtenant work, mass grading and demolition, site clearing and tree removal, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs; • City storm water management facilities including engineering, soil testing and appurtenant work, mass grading and demolition, storm drainage systems and storm sewers, site clearing and tree removal, erosion control measures, landscaping, wetland mitigation and tree installation, underground repairs, costs for land and easement acquisitions relating to any of the foregoing improvements, and other eligible costs. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2003-101 are presented in Table 1 on the following page. Special Tax Roll and Report Page 4 City of Yorkville Special Service Area No.2003-101 September 4, 2003 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS COSTS ANTICIPATED TO BE TOTAL FINANCED BY PUBLIC IMPROVEMENT COSTS SSA NO.2003-101 Sanitary Sewer Facilities $981,483 $849,520 Water Facilities $866,000 $797,579 Road Facilities Shared Section of Fairfax Way $28,500 $16,731 Remaining Road Facilities $7,707,671 $2,021,345 Storm Water Management Facilities $1,153,996 $1,044,744 Underground Repairs $126,000 $0 Grand Total $10,863,650 $4,729,919 C. ALLOCATION Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2003-100 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2003-101 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. 1. BENEFIT AREA The scope of the eligible public improvements is local in nature, and therefore the benefit area includes only that property within SSA No. 2003-101 since the Eligible Improvements will be located within the SSA No. 2003-101. The vast majority of these improvements will bring the special services directly to the individual residential lots, and therefore benefit is rendered to each Dwelling Unit. However, only a portion of the Eligible Improvements benefits both the commercial and residential property, and is therefore allocated accordingly between the two land uses for such improvements. Further discussion for each of the major categories of improvements and its related benefit area follows. a. SANITARY SEWER AND WATER All sanitary sewer and water improvements will benefit only the residential property within SSA No. 2003-101. Given the commercial property's location along State Route 47, it is anticipated the commercial property will be required to pay for connection to the existing sewer and water lines along said state Special Tar Roll and Report Page S City of Yorkville Special Service Area No.2003-101 September 4,2003 route and will therefore not benefit from any of the sanitary sewer and water improvements. b. ROAD ALLOCATION While all the road improvements benefit the residential property, a small segment of the road improvements to be funded through SSA No. 2003-101 will partially render benefit to the commercial property. This section of improvements runs along the south side on Fairfax Way commencing at the intersection of State Route 47 and Fairfax Way and extending easterly for approximately two hundred feet (200'). The costs for this segment of road have been identified from all other eligible road improvements in order to allocate the costs accordingly between both the commercial and residential property. All other road improvements anticipated to be funded benefit only the residential property and have been allocated accordingly. C. STORM WATER MANAGEMENT All storm water management improvements benefit both the commercial and residential property. The allocation of the storm water management improvement costs is discussed in Section IV.C.2 below. Furthermore, while certain Eligible Improvements will benefit the commercial property, SSA No. 2003-101 will not finance with bond proceeds the improvement costs attributable to such property. As shown in the following tables, the commercial property is allocated its share of the Eligible Improvements, but it will be funded by the developer, as the current property owner, and will therefore not be taxed. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by the Eligible Improvements applies uniformly by land use type. a. SANITARY SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution Special Tax Roll and Report Page 6 City of Yorkville Special Service Area No.2003-101 September 4, 2003 of wastewater. The Illinois Environmental Protection Agency's criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the applicable IEPA P.E. factor of 3.5 for single-family homes. b. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication Trip Generation Sixth Edition, indicates average weekday trips per single-family detached home of 9.57 trips. Average weekday trips for commercial developments are commonly expressed per 1,000 square feet of gross leasable area. For shopping center development, average weekday trips equal 42.92 per 1,000 square feet of gross leasable area. However, a significant percentage of these trips will be considered pass-by (i.e., trips made as an intermediate stops on the way from an origin to a primary trip destination). This is particularly true for the subject shopping center development given its location on State Route 47 just south of U.S. Highway 45. Based upon data contained in Trip Generation Fifth Edition, it is estimated that at least thirty percent (30%) of the trips will be comprised of pass-by traffic, resulting in a net trip factor of 30.04 per 1,000 square feet, or 0.03004 trips per square foot of building. The commercial site of SSA No. 2003-101 is estimated to have a twenty-five percent (25%) floor-to-area ratio ("FAR"). To determine the estimated building square footage, the gross land area of 248,292 square feet (five and seven-tenths acres x 43,560 square feet to an acre) is multiplied by the 25% FAR resulting in an estimated 62,073 of building square feet. C. STORM SEWER USAGE Storm sewer facilities are sized based upon estimated storm flows which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "Urban Hydrology for Small Watersheds: TR-55" (the "TR-55 Manual"), the United States Department of Agriculture indicates average "runoff curve numbers" for purposes of measuring storm flows or runoff. The runoff curve equation estimates storm runoff given a particular volume of rainfall. The runoff curve numbers for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious Special Tax Roll and Report Page 7 City of Yorkville Special Service Area No.2003-101 September 4,2003 area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within the SSA No. 2003-101, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development varies by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The gross density for the Residential Property in SSA No. 2003-100 is two and two-tenths Dwelling Units to an acre, or 19,800 square feet per lot which, according to the TR-55 Manual, would categorize the Residential Property in SSA No. 2003-100 as having a development density of 1/2 acre. The TR-55 Manual indicates an impervious ground coverage factor of twenty-five percent (25%) for the development density category of 1/2 acre. Multiplying the twenty-five percent factor by the average residential lot area of approximately 19,800 square feet results in estimated impervious ground area per single family lot of 4,950 square feet. As all lots are anticipated to have approximately the same impervious area, the storm flow and therefore usage of the storm sewer system is not expected to vary in any material amount from single-family home to single-family home. With respect to the commercial property, the developer's engineer has indicated that three percent of the overall benefit rendered from the storm water management improvements can be allocated to the commercial property since three percent of the storm flows is attributable to such property. Multiplying the preceding P.E., trips, impervious area, and household size per single-family home or commercial building square foot, as applicable, by the respective projected total yields the total P.E., trip generation, impervious ground area, and percent allocation shown in Table 2 on the following page. Special Tax Roll and Report Page 8 City of Yorkville Special Service Area No.2003-101 September 4, 2003 TABLE 2 TOTAL P.E., TRIPS, IMPERVIOUS AREA, AND PERCENT ALLOCATION SINGLE-FAMILY HOME COMMERCIAL PROPERTY PERCENT USAGE USAGE ALLOCATION OF PUBLIC FACTOR FACTOR ELIGIBLE IMPROVEMENT PER SFHI TOTAL PER BSF2 TOTAL GRAND TOTAL IMPROVEMENTS Sanitary Sewer 3.5 P.E. 969.50 Total P.E. NA NA 969.50 Grand Total P.E. 100.0% 0.0% Facilities (3.5 P.E.x 277) Water Facilities 3.5 P.E. 969.50 Total P.E. NA NA 969.50 Grand Total P.E. 100.0% 0.0% (3.5 P.E.x 277) Road Facilities Shared Section of 9.57 Trips 2,650.89 Total Trips 0.03004 Trips 1,864.67 Total Trips 4,515.56 Grand Total Trips 58.7% 41.3% Fairfax Way (9.57 Trips x 277) (0.03004 Trips x 62,073) Remaining Road 9.57 Trips 2,650.89 Total Trips NA NA 2,650.89 Grand Total Trips 100.0% 0.0% Facilities (9.57 Trips x 277) Storm Water 4,950 1,371,150 Total Impervious SF NA NA 1,371,150 97.0% 3.0% Management Facilities Impervious SF (4,950 SF Impervious Area x 277) Grand Total Impervious SF Single-Family Home zBuilding Square Foot Special Tax Roll and Report Page 9 City of Yorkville Special Service Area No.2003-101 September 4, 2003 3. ALLOCATED COSTS Dividing the estimated total cost for each respective category of Eligible Improvements in Table 1 by the total P.E., trips, impervious area or percent allocation, as applicable, in Table 2 results in Eligible Improvement costs per P.E., trips, impervious square foot, or percent of costs as shown in Table 3 below. Multiplying these "unit" costs by the P.E., trips, impervious area, or percent allocable, as applicable, yields the allocated Eligible Improvements shown in Table 4. The estimated Eligible Improvements costs anticipated to be funded by SSA No. 2003-101 is shown in Table 5. As all the Eligible Improvements cannot be financed through SSA No. 2003-101, the portion of the on-site improvements to be financed with bond proceeds are detailed in Table 5. All Eligible Improvements attributable to the Residential Property that are not financed through SSA No. 2003-101 will be funded by the developer and are categorized as "Unfunded Residential" under "Developer's Equity" in Table 5. TABLE 3 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER P.E., TRIP, IMPERVIOUS SF,AND PERCENT OF COSTS PUBLIC IMPROVEMENT ALLOCATED COST Sanitary Sewer Facilities $1,012,36/P.E. ($981,483/969.50 P.E.) Water Facilities $893.24/P.E. ($866,000/969.50 P.E.) Road Facilities Shared Section of Fairfax Way $6.31 /Trip ($28,500/4,515.56 Trips) Remaining Road Facilities $2,907.58/Trip ($7,707,671/2,650.89 Trips) Storm Water Management Facilities' Percent Allocation $11,539.96/Percent of Costs ($1,153,996/ 100) Impervious Square Footz $0.82/Impervious Square Foot ($1,119,376/1,371,150 Impervious Square Foot) I The storm water management facilities are initially allocated between the commercial property and the residential property by the percent allocable to such land use. Then the percent allocable to the residential property, or ninety-seven percent(97%), are calculated into impervious square foot. 2 Total amount equals 97%of the Eligible Improvement costs. Special Tax Roll and Report Page 10 City of Yorkville Special Service Area No.2003-101 September 4,2003 TABLE 4 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER SINGLE-FAMILY HOME ALLOCATED COST COMMERCIAL PROPERTY PUBLIC IMPROVEMENT PER SINGLE-FAMILY HOME ENTIRE SITE) Sanitary Sewer Facilities $3,543.26/SFH' Not Applicable ($1,012.36/P.E.x 3.5 P.E./SFH 1) Water Facilities $3,126.35/SFH' Not Applicable $893.24/P.E.x 3.5 P.E./SFH Road Facilities Shared Section of Fairfax Way $60.40/SFH' $11,768.89 ($6.31/Trip x 9.57 Trips/SFH) ($6.31/Trip x 1,864.67 Trips) Remaining Road Facilities $27,825.53/SFH' ($2,907.58/Trip x 9.57 Trips/SFH') Not Applicable Storm Water Management Facilities2 Percent Allocation Not Applicable $34,619.88 ($11,539.96/Percent x 3 Percent) Impervious Square Foot3 $4,041.07/SFH' , Not Applicable $0.82/Impervious SF x 4,950 Impervious SF/SFH') Single-Family Home 2The storm water management facilities are initially allocated between the commercial property and the residential property by the percent allocable to such land use. Then the percent allocable of costs with respect to the residential property, or ninety-seven percent(97%), are calculated into impervious square foot. 3Total amount equals 97%of the Eligible Improvement costs. TABLE 5 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS DEVELOPERS EQUITY GRAND SSA NO. COMMERCIAL UNFUNDED PUBLIC IMPROVEMENT TOTAL 2003-101 PROPERTY RESIDENTIAL Sanitary Sewer Facilities $981,483 $849,520 NA $131,963 Water Facilities $866,000 $797,579 NA $68,421 Road Facilities Shared Section of Fairfax Way $28,500 $16,731 $11,769 $0 Remaining Road Facilities $7,707,671 $2,021,345 NA $5,686,326 Storm Water Management Facilities $1,153,996 $1,044,744 $34,620 $74,632 Underground Repairs $126,000 $0 $0 $126,000 Grand Total $10,863,650 $4,729,919 $46,389 $6,087,342 Special Tax Roll and Report Page 11 City of Yorkville Special Service Area No.2003-101 September 4,2003 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as the allocation of the Eligible Improvement costs actually funded by SSA No. 2003-101, using the preceding methodology, is equivalent for each single-family home therein. V. BOND ASSUMPTIONS It is anticipated that certain of the Eligible Improvements will be financed through the issuance of a single series of bonds. Total authorized bonded indebtedness is $8,000,000. Bonds in the approximate amount of $7,000,000 are anticipated to be issued in August 2003. Issuance costs are estimated to be approximately five percent (5.00%) of the principal amount of the bonds. The bond issue will include a reserve fund not more than ten percent (10.00%) of the original principal amount of the bonds and approximately three years of capitalized interest. The term of the bonds is 30 years, with principal amortized over a period of approximately 27 years. Annual debt service payments will increase approximately one and one-half percent(1.50%) annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization(i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. Therefore, the actual bonded indebtedness, and consequently the amount of public improvements financed by SSA No. 2003-101, may increase or decrease depending upon these variables. VI. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, the Eligible Improvements allocable to the commercial property will not be financed with bond proceeds for SSA No. 2003-101. Therefore, this land use will not be subject to the special tax. The discussion that follows applies only to the Residential Property. Special Tax Roll and Report Page 12 City of Yorkville Special Service Area No.2003-101 September 4,2003 A. DETERMINATION When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of (i) the relative amounts of the allocated Eligible Improvement costs for such land uses and (ii) required Maximum Parcel Special Taxes. In this case there is only one land use, single-family homes, and the allocated Eligible Improvement costs are equal for each such home. Therefore, the Maximum Parcel Special Tax will be equal for each single-family home. The Maximum Parcel Special Tax is derived from the Maximum Parcel Special Taxes which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The derivation of the Maximum Parcel Special Tax is shown in Table 6 below. TABLE 6 MAXIMUM PARCEL SPECIAL TAX LEVIED CALENDAR YEAR 2004/ COLLECTED CALENDAR YEAR 2005) Maximum Parcel Special Taxes $547,075 Single-family Homes 277 Maximum Parcel Special Tax' S1,975 'Per Single-Family Dwelling Unit The required annual Maximum Parcel Special Taxes are based upon the bond assumptions set forth in Section V above and an assumption of an average coupon rate of 6.75%. The Maximum Parcel Special Tax per single-family home is simply computed by dividing the Maximum Parcel Special Taxes by the number of single-family homes. Therefore, the special taxes are proportional to the cost of the public improvements and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the special services render to each Parcel within SSA No. 2003-100 as required pursuant to the Act. B. APPLICATION The Maximum Parcel Special Tax for a Parcel of Residential Property which is not located within a Final Plat shall be calculated by multiplying the number of expected single-family Dwelling Units for such Parcel, as determined from the Preliminary Plat in effect as of September 30 preceding the Calendar Year for which the Special Tax is being extended, by the applicable Maximum Parcel Special Tax determined pursuant to Table 6, as increased in accordance with the Section VI.0 below. Special Tax Roll and Report Page 13 City of Yorkville Special Service Area No.2003-101 September 4,2003 C. ESCALATION The Maximum Parcel Special Tax that has been levied in each subsequent Calendar Year escalates one and one-half percent (1.50%) annually, rounded to the nearest dollar, with such escalation commencing with Calendar Year 2006. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%), which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax extended may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2031 (to be collected in Calendar Year 2032). E. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. F. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit B attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which the amount such amount shall be valid. G. MANDATORY PREPAYMENT If at any time the Administrator determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Preliminary Plat, Final Plat, or other event which reduces the anticipated Special Tax Roll and Report Page 14 City of Yorkville Special Service Area No.2003-101 September 4,2003 number of single-family Dwelling Units (i.e. 277 single-family homes), then a Mandatory Special Tax Prepayment shall be calculated pursuant to Section B of Exhibit B attached hereto. As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. VII. ABATEMENT AND COLLECTION A. ABATEMENT On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2004 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement and the Maximum Parcel Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated to the extent the amounts so levied exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. Abated in equal percentages means that the amount abated for each Parcel, computed as a percentage of its applicable Maximum Parcel Special Tax, is the same. B. COLLECTION PROCESS With the exception of the Mandatory Special Tax Prepayment, the Special Tax will be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Special Tax. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2003-101. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes. The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Administrator not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Administrator shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Administrator Special Tax Roll and Report Page 15 City of Yorkville Special Service Area No.2003-101 September 4,2003 determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax). The decision of the Administrator regarding any error in respect to the Special Tax shall be final. VIII. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2003-101 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\Clients2\Yorkville\SSA2003-101(Wiseman Hughes)\SSA Report\Windett Ridge SSA Report 5.doc Special Tax Roll and Report Page 16 City of Yorkville Special Service Area No.2003-101 September 4,2003 EXHIBIT A SPECIAL TAX ROLL UNITED CITY OF YORKVILLE SSA No. 2003-101 SPECIAL TAX ROLL CALENDAR YEAR 2004 THROUGH CALENDAR YEAR 2031 Permanent Index Number Levied Maximum Parcel 05-09-176-005 Calendar Special Tax Per Dwelling Units GRAND Year Dwelling Unit 277 TOTAL 2004 $1,975.00 $547,075.00 $547,075.00 2005 $1,975.00 $547,075.00 $547,075.00 2006 $2,005.00 $555,385.00 $555,385.00 2007 $2,035.00 $563,695.00 $563,695.00 2008 $2,066.00 $572,282.00 $572,282.00 2009 $2,097.00 $580,869.00 $580,869.00 2010 $2,128.00 $589,456.00 $589,456.00 2011 $2,160.00 $598,320.00 $598,320.00 2012 $2,192.00 $607,184.00 $607,184.00 2013 $2,225.00 $616,325.00 $616,325.00 2014 $2,258.00 $625,466.00 $625,466.00 2015 $2,292.00 $634,884.00 $634,884.00 2016 $2,326.00 $644,302.00 $644,302.00 2017 $2,361.00 $653,997.00 $653,997.00 2018 $2,396.00 $663,692.00 $663,692.00 2019 $2,432.00 $673,664.00 $673,664.00 2020 $2,468.00 $683,636.00 $683,636.00 2021 $2,505.00 $693,885.00 $693,885.00 2022 $2,543.00 $704,411.00 $704,411.00 2023 $2,581.00 $714,937.00 $714,937.00 2024 $2,620.00 $725,740.00 $725,740.00 2025 $2,659.00 $736,543.00 $736,543.00 2026 $2,699.00 $747,623.00 $747,623.00 2027 $2,739.00 $758,703.00 $758,703.00 2028 $2,780.00 $770,060.00 $770,060.00 2029 $2,822.00 $781,694.00 $781,694.00 2030 $2,864.00 $793,328.00 $793,328.00 2031 $2,907.00 $805,239.00 $805,239.00 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-101 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit B shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VI.F of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Prior to the Issuance of Bonds Prior to the issuance of any Bonds, the Special Tax Bond Prepayment for a Parcel of Residential Property shall equal $17,076 per Dwelling Unit subject to changes as described in Section IV.D of the Special Tax Roll and Report of SSA No. 2003-101. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family Dwelling Units for such Parcel, as determined from the Preliminary Plat by the applicable Special Tax Bond Prepayment per Dwelling Unit. 2. Special Tax Bond Prepayment Subsequent to Issuance of the Bonds Subsequent to the issuance of the Bonds, the Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of(1) Principal, (2) Premium, (3) Defeasance, and (4) Fees and (b) minus the Reserve Fund Credit, where the terms "Principal," "Premium," "Defeasance," "Fees," and "Reserve Fund Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and equals the quotient derived by dividing (a) the then current Calendar Year Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Calendar Year Maximum Parcel Special Taxes for SSA No. 2003-101, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. B-1 "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less for any Special Tax heretofore paid and has not been or will not be used for the Special Tax Requirement. "Fees" equal the expenses of SSA No. 2003-101 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the balance in the Reserve Fund (as defined in the Bond Indenture) multiplied by the quotient used to calculate Principal. Reserve Fund earnings to be applied toward the Special Tax Requirement shall not be considered when computing the Reserve Fund Credit. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the preceding prepayment formula substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing Principal. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A.2 shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. The sum of the amounts calculated in Section A.1 shall be paid to the City, deposited with the trustee, and used to pay for public improvements in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. The sum of the amounts calculated in A.2 shall be paid to the City, deposited with the trustee, and used to pay and redeem Bonds in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the Administrator shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. B-2 B. MANDATORY PREPAYMENT Pursuant to Section VI.G of the Special Tax Roll and Report of SSA No. 2003-101, the Maximum Parcel Special Tax must be prepaid if at any time the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units (i.e. 277 single-family homes). The Mandatory Special Tax Prepayment amount will be calculated using the prepayment formula described in Section A.2 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. The amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. B-3 DAVID TAUSSIG & ASSOCIATES EXHIBIT H UNITED CITY OF YORKVILLE SSA No. 2003-101 2012 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Services Area No. 2003-101 (Windett Ridge) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected Single Family Property 05-09-159-001 30 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-159-003 32 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-159-006 35 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-159-007 36 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-160-001 1 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-160-002 2 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-177-002 29 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-177-005 26 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-177-006 25 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-177-008 23 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-177-010 21 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-178-001 37 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-178-002 38 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-178-004 40 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-178-006 42 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-178-007 43 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-178-008 44 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-003 18 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-004 17 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-005 16 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-006 15 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-007 14 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-008 13 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-009 12 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-010 11 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-011 10 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-012 9 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-013 8 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-014 7 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-015 6 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-016 5 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-017 4 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-179-018 3 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-180-001 216 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-180-002 217 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-180-003 218 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-180-004 219 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-180-005 220 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-180-006 221 SFD 1 $2,225.00 $33.00 $2,192.00 12/7/12 10:07AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-101\2012\Tax Page 1 of United City of Yorkville Special Services Area No. 2003-101 (Windett Ridge) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-09-180-007 222 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-180-008 223 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-180-009 224 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-180-010 225 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-001 195 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-002 196 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-003 197 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-004 198 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-005 199 SFD l $2,225.00 $33.00 $2,192.00 05-09-181-006 200 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-007 201 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-008 202 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-009 203 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-010 204 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-011 182 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-012 183 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-013 184 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-014 185 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-015 192 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-016 193 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-181-017 194 SFD l $2,225.00 $33.00 $2,192.00 05-09-182-002 45 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-182-003 46 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-182-004 47 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-182-005 48 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-182-006 49 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-182-007 50 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-182-008 51 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-182-011 54 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-182-012 55 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-182-015 58 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-182-016 59 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-251-001 60 SFD l $2,225.00 $33.00 $2,192.00 05-09-251-002 61 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-251-003 62 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-251-004 63 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-251-006 65 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-251-007 66 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-251-008 67 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-252-001 68 SFD 1 $2,225.00 $33.00 $2,192.00 12/7/12 10:07AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-101\2012\Tax Page 2 of 7 United City of Yorkville Special Services Area No. 2003-101 (Windett Ridge) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-09-252-002 69 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-252-003 70 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-252-004 71 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-252-005 72 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-252-006 73 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-253-001 74 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-254-001 191 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-254-002 190 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-254-003 189 SFD l $2,225.00 $33.00 $2,192.00 05-09-254-004 188 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-254-006 186 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-001 181 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-002 180 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-004 178 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-005 177 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-007 175 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-008 174 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-009 173 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-010 172 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-011 171 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-012 170 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-013 169 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-014 168 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-015 167 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-016 215 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-017 214 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-019 212 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-020 211 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-021 210 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-022 209 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-023 208 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-024 207 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-025 206 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-255-026 205 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-256-002 228 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-256-003 229 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-256-004 230 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-256-005 231 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-258-001 160 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-258-002 159 SFD 1 $2,225.00 $33.00 $2,192.00 12/7/12 10:07AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-101\2012\Tax Page 3 of 7 United City of Yorkville Special Services Area No. 2003-101 (Windett Ridge) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-09-258-003 158 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-258-004 157 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-276-001 75 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-276-002 76 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-276-003 77 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-276-004 78 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-379-001 261 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-379-002 260 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-379-003 259 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-379-004 258 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-379-005 257 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-379-006 256 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-379-007 255 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-001 262 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-002 263 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-003 264 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-004 265 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-005 266 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-006 267 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-007 268 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-008 269 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-009 270 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-010 271 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-011 272 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-012 273 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-380-013 274 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-400-008 NA SFD 16 $35,600.00 $528.00 $35,072.00 05-09-401-002 232 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-003 233 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-004 234 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-005 235 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-007 237 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-010 241 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-011 242 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-012 243 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-013 244 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-014 245 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-015 246 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-017 248 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-018 249 SFD 1 $2,225.00 $33.00 $2,192.00 12/7/12 10:07AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-101\2012\Tax Page 4 of 7 United City of Yorkville Special Services Area No. 2003-101 (Windett Ridge) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-09-401-019 250 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-020 251 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-021 252 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-022 253 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-401-023 254 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-001 161 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-002 162 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-003 163 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-004 164 SFD l $2,225.00 $33.00 $2,192.00 05-09-402-005 165 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-007 125 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-008 126 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-009 127 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-010 128 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-011 129 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-012 130 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-013 156 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-402-014 133 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-403-001 275 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-403-002 276 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-403-003 277 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-403-005 124 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-403-006 123 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-403-007 122 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-403-008 121 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-403-009 120 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-403-010 119 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-403-011 118 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-425-001 79 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-425-002 80 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-425-003 81 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-425-004 82 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-425-005 83 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-425-006 84 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-425-007 85 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-425-008 86 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-425-009 87 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-425-010 88 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-425-011 89 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-001 155 SFD 1 $2,225.00 $33.00 $2,192.00 12/7/12 10:07AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-101\2012\Tax Page 5 of 7 United City of Yorkville Special Services Area No. 2003-101 (Windett Ridge) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-09-426-002 154 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-003 153 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-004 152 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-005 151 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-006 150 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-007 149 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-008 148 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-009 147 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-010 146 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-011 145 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-012 144 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-013 143 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-014 142 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-015 141 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-016 140 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-017 139 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-018 138 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-019 137 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-020 136 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-021 135 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-022 134 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-023 132 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-426-024 131 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-001 117 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-002 116 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-003 115 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-004 114 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-005 113 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-006 112 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-007 111 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-008 110 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-009 109 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-010 108 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-011 107 SFD 1 $2,225.00 $33.00 $2,192.00 05-09-427-012 106 SFD 1 $2,225.00 $33.00 $2,192.00 Subtotal 249 $554,025.00 $8,217.00 $545,808.00 Exempt 05-09-159-008 Outlot A EXEMPT 0 $0.00 $0.00 $0.00 05-09-160-003 B EXEMPT 0 $0.00 $0.00 $0.00 05-09-177-001 E EXEMPT 0 $0.00 $0.00 $0.00 12/7/12 10:07AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-101\2012\Tax Page 6 of 7 United City of Yorkville Special Services Area No. 2003-101 (Windett Ridge) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 05-09-180-012 R EXEMPT 0 $0.00 $0.00 $0.00 05-09-182-001 F EXEMPT 0 $0.00 $0.00 $0.00 05-09-182-017 Q EXEMPT 0 $0.00 $0.00 $0.00 05-09-381-001 S EXEMPT 0 $0.00 $0.00 $0.00 05-09-401-001 G EXEMPT 0 $0.00 $0.00 $0.00 05-09-403-004 H EXEMPT 0 $0.00 $0.00 $0.00 Subtotal 0 $0.00 $0.00 $0.00 Prepaid Single Family Property 05-09-159-002 31 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-159-004 33 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-159-005 34 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-177-003 28 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-177-004 27 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-177-007 24 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-177-009 22 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-178-003 39 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-178-005 41 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-179-001 20 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-179-002 19 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-180-011 226 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-182-009 52 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-182-010 53 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-182-013 56 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-182-014 57 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-251-005 64 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-254-005 187 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-255-003 179 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-255-006 176 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-255-018 213 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-256-001 227 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-257-001 239 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-401-006 236 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-401-008 238 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-401-009 240 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-401-016 247 PREPAYS 1 $2,225.00 $2,225.00 $0.00 05-09-402-006 166 PREPAYS 1 $2,225.00 $2,225.00 $0.00 Subtotal 28 $62,300.00 $62,300.00 $0.00 GRAND TOTALS 277 $616,325.00 $70,517.00 $545,808.00 (#of units) (maximum taxes) (taxes abated) (taxes levied) 12/7/12 10:07AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-101\2012\Tax Page 7 of 7 Ordinance No. 2013- ORDINANCE ABATING SPECIAL SERVICE AREA TAXES FOR SPECIAL SERVICE AREA NUMBER 2004-104 CENTRAL GRANDE RESERVE AND APPROVING THE AMENDED SPECIAL TAX ROLL BE IT ORDAINED BY THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AS FOLLOWS: Section 1. It is found and declared by the City Council of the United City of Yorkville, Kendall County, Illinois (the "City"), as follows: (a) The City Council of the City adopted Ordinance No. 2004-61 on October 26, 2004 (the "Bond Ordinance") which: (i) provided for the issuance of Special Service Area Number 2004-104 Central Grande Reserve Special Tax Bonds, Series 2004 (MPI Grande Reserve Project) (the "Bonds"), of the United City of Yorkville, for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2004-104 Central Grande Reserve (the "Special Service Area"); and (ii) provided for the levy of Special Taxes upon all taxable property within the Special Service Area sufficient to pay the principal of the Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and Administrative Expenses of the Special Service Area for each such year. The Bond Ordinance also authorized the City to abate the taxes levied pursuant to such Ordinance to the extent the taxes levied exceeded the Special Tax Requirement (as defined in the Bond Ordinance) as calculated pursuant to the Special Service Area Number 2004-104 Special Tax Roll and Report (the "Special Tax Report") prepared by David Taussig & Associates, Inc. (the "Consultant"). Ordinance No.2013- Page 1 (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2012 for the Bonds is $912,032.54 and the 2012 Levy for Special Taxes is $912,032.54. Section 2. Of the $2,589,570.00 of Special Taxes levied for calendar year 2012 pursuant to Section 6 of the Bond Ordinance $1,677,537.46 of such Special Tax is hereby abated resulting in a 2012 calendar year levy of$912,032.54. Section 3. It is the duty of the County Clerk of Kendall County to abate those taxes as provided in Section 2 of this Ordinance. Section 4. The City Council of the City hereby approves the United City of Yorkville Special Service Area Number 2004-104 Administration Report Levy Year 2012 dated December 7, 2012 prepared by David Taussig & Associates, Inc. and the 2012 Amended Special Tax Roll attached to such report with such changes therein as are deemed necessary by the Mayor and the City's consultant to reflect any changes in final parcel identification numbers. Section 5. All ordinances, resolutions and orders or parts of ordinances, resolutions and orders in conflict with this ordinance are repealed to the extent of such conflict. The City Clerk shall cause this Ordinance to be published in pamphlet form. This Ordinance shall be in full force and effect after passage and publication as provided by law. Ordinance No.2013- Page 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of , A.D. 2013. City Clerk ROSE ANN SPEARS DIANE TEELING KEN KOCH JACKIE MILSCHEWSKI CARLO COLOSIMO MARTY MUNNS CHRIS FUNKHOUSER LARRY KOT SIGNED by the Mayor this day of , 2013. Mayor ATTEST: City Clerk Published in pamphlet form January , 2013. Ordinance No.2013- Page 3 UNITED CITY OF YORKVILLE E'ST. . 1936 SPECIAL SERVICE AREA NO.2004-104 ADMINISTRATION REPORT LEVY YEAR 2012 DECEMBER 14,2012 Newport Beach Riverside San Francisco Chicago Dallas UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-104 2012 ADMINISTRATION REPORT PREPARED FOR UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PREPARED BY DAVID TAUSSIG&ASSOCIATES,INC. Corporate Office 5000 Birch Street, Suite 6000 Newport Beach, California 92660 Division Offices Riverside, California San Francisco, California Chicago, Illinois Dallas, Texas �J FSDAVID TAUSSIG & ASSOCIATES Table of Contents Section Pake INTRODUCTION..............................................................................................................................1 AUTHORIZED SPECIAL SERVICES....................................................................................................................I BONDED INDEBTEDNESS....................................................................................................................................1 SPECIALTAXES....................................................................................................................................................2 I. SPECIAL TAX REQUIREMENT ...................................................................................................3 II. ACCOUNT ACTIVITY SUMMARY..............................................................................................4 III. MAXIMUM,ABATED,AND EXTENDED SPECIAL TAXES........................................................7 IV. PRIOR YEAR SPECIAL TAX COLLECTIONS..........................................................................10 2011 SPECIAL TAX RECEIPTS.........................................................................................................................10 TAX SALES AND FORECLOSURES ..................................................................................................................10 V. DEVELOPMENT STATUS.........................................................................................................11 EQUALIZED ASSESSED VALUE.......................................................................................................................11 VI. OUTSTANDING BONDS..........................................................................................................12 BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS.....................................................................12 SPECIAL TAX PREPAYMENTS..........................................................................................................................12 VII. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO .............................................13 VIII. AD VALOREM PROPERTY TAX RATES..............................................................................14 EXHIBIT A FUNDS AND ACCOUNTS EXHIBIT B APPLICATION OF SPECIAL TAX EXHIBIT C APPLICATION OF EARNINGS EXHIBIT D SOURCES AND USES OF FUNDS EXHIBIT E DEBT SERVICE SCHEDULE EXHIBIT F AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT G SPECIAL TAX ROLL AND REPORT EXHIBIT H 2012 AMENDED SPECIAL TAX ROLL �J FSDAVID TAUSSIG & ASSOCIATES Introduction This report calculates the 2012 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2004-104 ("SSA No. 2004-104") Special Tax Bonds, Series 2004 (Grande Reserve Project) (the "Series 2004 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2004-104. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2004-104. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2004-104 was established by Ordinance No. 2004-49, adopted on September 14, 2004 and later amended by Ordinance No. 2004-60 (the "Establishing Ordinance"), adopted on October 26, 2004. The Establishing Ordinance authorized SSA No. 2004-104 to provide special services, issue bonds, and levy a special tax to repay the bonds. Authorized Special Services The authorized special services include: • Engineering; • Soil testing and appurtenant work; • Mass grading and demolition; • Storm water management facilities; • Storm drainage systems and storm sewers; • Site clearing and tree removal; • Public water facilities; • Sanitary sewer facilities; • Erosion control measures; • Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof; • Landscaping, wetland mitigation and tree installation; • Costs for land and easement acquisitions relating to any of the foregoing improvements; and • Required tap-on and related fees for water or sanitary sewer services and other eligible costs. Bonded Indebtedness The Establishing Ordinance specified that not more than $35,000,000 in bonds may be issued by SSA No. 2004-104. Ordinance No. 2004-61 (the 'Bond Ordinance"), adopted on October 26, 2004 approved the form of a trust indenture and preliminary limited offering memorandum and United City of Yorkville SSA No. 2004-104 Page 1 2012 Administration Report December 14, 2012 �J PWDAVID TAUSSIG & ASSOCIATES provided for the issuance of not more than $14,000,000 in Series 2004 Bonds. The Series 2004 Bonds were issued in the amount of $13,200,000 in December 2004. The current debt service schedule is attached hereto as Exhibit E and a brief summary of any optional redemption of bonds is contained in Section VI herein. Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2004-104 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2004 Bonds and the administration and maintenance of SSA No. 2004-104 and is attached hereto as Exhibit G. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2004-104 Page 2 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES I. Special Tax Requirement The SSA No. 2004-104 2010 Special Tax Requirement is equal to $912,033. As shown in Table 1 below, the 2012 Special Tax Requirement is equal to the sum of the Series 2004 debt service for the twelve months ending March 1, 2014, estimated administrative expenses, and the contingency for estimated delinquent special taxes and less the estimated 2013 bond year-end fund balances and excess reserve funds. TABLE I SPECIAL SERVICE AREA NO 2004-104 2012 SPECIAL TAX REQUIREMENT SOURCES OF FUNDS $985,422 Prior Year Surplus/(Deficit) $73,389 Earnings $0 Special Taxes Billed $882,590 Delinquency Contingency $29,443 USES OF FUNDS ($985,422) Debt Service Interest - 09/01/2013 ($379,791) Interest- 03/01/2014 ($379,791) Principal- 03/01/2014 ($173,000) Administrative Expenses ($23,398) Delinquent Special Taxes ($29,443) Projected Surplus/(Deficit) - 09/01/2013 United City of Yorkville SSA No. 2004-104 Page 3 2012 Administration Report December 14, 2012 �J PSDAVID TAUSSIG & ASSOCIATES H. Account Activity Summary The Trust Indenture for the Series 2004 Bonds (the "2004 Indenture") establishes five funds and three accounts. The five funds are the Bond and Interest Fund, Reserve Fund, Improvement Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund are the Capitalized Interest Account and Special Redemption Account. Within the Improvement Fund is the Cost of Issuance Account. A diagram of the funds and accounts is included herein as Exhibit A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2004 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Exhibits B and C, respectively. A summary of account activity for the twelve months ending August 31, 2012 is shown in Table 2 below. A monthly summary of account activity is attached as Exhibit D. United City of Yorkville SSA No. 2004-104 Page 4 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES TABLE 2 SPECIAL SERVICE AREA NO 2004-104 TRANSACTION SUMMARY BOND AND SPECIAL ADMINISTRATIVE RESERVE INTEREST REDEMPTION EXPENSE FUND FUND FUND FUND SOURCES OF FUNDS-ACTUAL Beginning Balance-09/01/2011 $20,993 $1,238,205 $647,958 $966 Earnings $0 $50,375 $0 $0 Special Taxes Prior Year(s) $0 $0 $318,993 SO Levy Year 2011 $0 $0 $423,830 SO Miscellaneous $0 $0 $0 $0 USES OF FUNDS-ACTUAL Account Transfers $0 ($82,180) $82,180 $0 Administrative Expense Transfers Fiscal Year 2011 Prefunding $4,781 SO ($4,781) $0 Fiscal Year 2011 Budget $0 $0 $0 $0 Debt Service Interest- 09/01/2011 $0 $0 ($388,588) $0 Interest- 03/01/2012 $0 $0 ($388,588) $0 Principal- 03/01/2012 $0 $0 ($127,000) $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $0 Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Refund to Property Owners $0 $0 $0 $0 Administrative Expenses 1 ($18,863)1 S0 i $0 1 $0 Ending Balance-08/31/2012 $6,911 $1,206,400 $564,003 $966 United City of Yorkville SSA No. 2004-104 Page S 2012 Administration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES The calculation of the estimated 2013 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2004-104 ESTIMATED 2013 BOND YEAR-END FUND BALANCES SEPTEMBER 19 2012 THROUGH MARCH 1,2013 BOND AND SPECIAL ADMINISTRATIVE RESERVE INTEREST REDEMPTION EXPENSE FUND FUND FUND FUND SOURCES OF FUNDS-PROJECTED Beginning Balance-08/31/2012 $6,911 $1,206,400 $564,003 $966 Earnings $0 $51,173 $0 SO Special Taxes Prior Year(s) $0 SO $0 SO Levy Year 2011 $0 SO $388,791 SO USES OF FUNDS-PROJECTED Account Transfers $0 ($51,173) $51,173 $0 Adrnu�istrative Expense Transfers Levy Year 2012Prefunding $11,699 SO ($11,699) SO Levy Year 2011 Budget $798 SO ($798) SO Debt Service Interest- 09/01/2012 $0 SO ($384,540) $0 Principal- 03/01/2013 $0 SO ($149,000) $0 Interest- 03/01/2013 ($384,540) Administrative Expenses Remaining Levy Year 2011 Expenses ($7,709) SO $0 $0 Ending Balance-03/01/2013 $11,699 $1,206,400 $73,389 $966 Reserve Fund Requirement $0 ($1,206,400) $0 $0 Funds Not Eligible for Levy Surplus ($11,699) $0 $0 ($966) Projected Surplus/(Deficit) 03/01/2013 $0 $0 $73,389 $0 United City of Yorkville SSA No. 2004-104 Page 6 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2012 Maximum Parcel Special Taxes equal $2,589,570. Subtracting the 2012 Special Tax Requirement of$912,033, results in an abatement of $1,677,537. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2004-104 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Exhibit H. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. TABLE 4 SPECIAL SERVICE AREA NO 2004-104 MAXIMUM,ABATED AND EXTENDED SPECIAL TAXES MAXP,R M PARCEL ABATED ExTINDED SPECIAL TAX CLASSIFICATION SPECIAL TAX SPECIAL TAX SPECIAL TAX FIRST SERIFS Single Family Dwelling Unit $2,328.00 $365.36 $1,962.64 Single Family Dwelling Unit- Partial Prepayment(96%) $92.89 $14.57 $78.32 Single Family Dwelling Unit- $1,529.26 $240.00 $1,289.26 Partial Prepayment(34%) Single Family Dwelling Unit- $2,328.00 $2,328.00 $0.00 Prepaid SECOND SERIES Single Family Dwelling Unit $2,328.00 $2,328.00 $0.00 Duplex Dwelling Unit $1,906.00 $1,906.00 $0.00 Townhome Dwelling Unit $1,609.00 $1,609.00 $0.00 United City of Yorkville SSA No. 2004-104 Page 7 2012 Administration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES A comparison of the maximum and extended special tax amounts for 2012 and 2011 is shown in Table 5 below. TABLE S SPECIAL SERVICE AREA NO 2004-104 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAXES LEVY YEAR LEVY YEAR PERCENTAGE SPECIAL TAX CLASSIFICATION 2012 2011 CHANGE Maximum Parcel Special Tax-First Series Single Family Dwelling Unit 1 $2,328.00 $2,294.00 1.5% Extended Special Tax -First Series Single Family Dwelling Unit 1 $1,962.64 1 $1,807.04 8.6`%, Maximum Parcel Special Tax - Second Series Single Family Dwelling Unit $2,328.00 $2,294.00 1.5% TownhomeDwelling Unit $1,906.00 $1,878.00 1.5% CondomiiumDwelingUnit $1,609.00 $1,585.00 1.5% Extended Special Tax-Second Series MRIM T Single Family Dwelling Unit $0.00 $0.00 0.0% Townhome Dwelling Unit $0.00 $0.00 0.0% Condominium Dwelling Unit $0.00 $0.00 0.0% The schedule of the remaining SSA No. 2004-104 Maximum Parcel Special Taxes is shown in Table 6 on the following page. The Maximum Parcel Special Taxes escalate one and one-half percent(1.50%) annually through 2032. United City of Yorkville SSA No. 2004-104 Page 8 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES TABLE 6 SPECIAL SERVICE AREA NO 2004-104 MAXIMUM PARCEL SPECIAL TAXES PER UNIT LEVY COLLECTION SINGLE YEAR YEAR AGGREGATE FAmmy DUPLEX Towmow 2012 2013 $2,589,570 $2,328 $1,906 $1,609 2013 2014 $2,628,523 $2,363 $1,935 $1,633 2014 2015 $2,667,476 $2,398 $1,964 $1,657 2015 2016 $2,707,450 $2,434 $1,993 $1,682 2016 2017 $2,748,371 $2,471 $2,023 $1,707 2017 2018 $2,789,590 $2,508 $2,053 $1,733 2018 2019 $2,831,756 $2,546 $2,084 $1,759 2019 2020 $2,873,922 $2,584 $2,115 $1,785 2020 2021 $2,917,333 $2,623 $2,147 $1,812 2021 2022 $2,960,744 $2,662 $2,179 $1,839 2022 2023 $3,005,400 $2,702 $2,212 $1,867 2023 2024 $3,050,779 $2,743 $2,245 $1,895 2024 2025 $3,096,382 $2,784 $2,279 $1,923 2025 2026 $3,143,006 $2,826 $2,313 $1,952 2026 2027 $3,189,854 $2,868 $2,348 $1,981 2027 2028 $3,237,723 $2,911 $2,383 $2,011 2028 2029 $3,286,539 $2,955 $2,419 $2,041 2029 2030 $3,335,653 $2,999 $2,455 $2,072 2030 2031 $3,385,714 $3,044 $2,492 $2,103 2031 2032 $3,436,796 $3,090 $2,529 $2,135 2032 2033 $3,488,102 1 $3,136 1 $2,567 1 $2,167 United City of Yorkville SSA No. 2004-104 Page 9 2012 Administration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES IV. Prior Year Special Tax Collections The SSA No. 2004-104 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes. The City may provide for other means of collecting the special tax, if necessary to meet the financial obligations of SSA No. 2004-104. 2011 Special Tax Receipts As of December 6, 2012 SSA No. 2004-104 2011 special tax receipts totaled $812,620.12. Special taxes in the amount $27,105.60 are unpaid for delinquency rate of 3.23%. A breakdown of the paid and unpaid special taxes by owner of record is shown in Table 7 below. TABLE 7 SPECIAL SERVICE AREA No 2004-104 2011 PAID AND UNPAID SPECIAL TAXES TOTAL UNPAID PERCENT OWNER SPECIAL TAXES SPECIAL TAXES UNPAID Homeowners $814,427.16 $1,807.04 0.22% US Bank- REO Department $25,298.56 $25,298.56 100.00% SA Challenger Inc. Total 1 $839,725.72 $27,105.60 3.23% Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax. The City is not currently pursuing any foreclosure actions. Fifteen (15) parcels were delinquent on November 12, 2012 were presented for tax sale at the Kendall County Annual Tax Sale held on November 13, 2012. The delinquent special taxes for the fifteen (15) delinquent parcels were not sold and remain unpaid. United City of Yorkville SSA No. 2004-104 Page 10 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES V. Development Status SSA No. 2004-104 is comprised of seven hundred twenty-three (723) single family homes, two hundred twenty-four (224) duplex units, two hundred ninety-eight (298) townhome units, the clubhouse property, and the school property, which is consistent with the original projections. The clubhouse and school property will not be subjected to the special tax. An aerial map of SSA No. 2004-104 is attached as Exhibit F. The number of units in each plat is summarized in Table 8 below. TABLE 8 SPECIAL SERVICE AREA No 2004-104 LAND USE SUMMARY PLAT BOND SERrEs RECORDED LAND USE NUMBER OF UNTrS Neighborhood 6 Series 2 No Townhorne 156 Neighborhood 7 Series 2 No Townhonle 142 Neighborhood 8 Series 2 No Duplex 224 Neighborhood 9 Series 2 No Single Family 135 Neighborhood 10 Series 1 Yes Single Family 84 Neighborhood 11 Series 1 Yes Single Family 87 Neighborhood 12 Series 1 Yes Single Family 90 Neighborhood 13 Series 1 Yes Single Family 50 Neighborhood 14 Series 1 Yes Single Family 116 Neighborhood 15 Series 1 Yes Single Family 63 Neighborhood 16 Series 2 No Single Family 98 Total 1,245 Equalized Assessed Value The 2011 equalized assessed value for taxable property in SSA No. 2004-104 was $20,413,094. The average assessed value per single-family dwelling unit equals $80,367. United City of Yorkville SSA No. 2004-104 Page I1 2012 A dm in istration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES VT Outstanding Bonds The Series 2004 Bonds were issued in December 2004 as fixed rate bonds with an original principal amount of $13,200,000. As of March 2, 2012, the outstanding principal was $12,064,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit E. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $680,000 of the Series 2004 Bonds have been or are anticipated to be redeemed as shown in Table 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2004-104 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS REDEMPTION DATE BONDS REDEEMED March 1, 2007 $80,000 June 1, 2007 $26,000 September 1, 2007 $79,000 March 1, 2008 $241,000 September 1, 2008 $146,000 March 1, 2009 1 $108,000 Total Redeemed $680,000 Special Tax Prepayments The SSA No. 2004-104 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. The prepayment calculation formula is set forth in the Special Tax Roll and Report. To-date, the Maximum Parcel Special Tax has been prepaid in full for 24 single family dwelling units. Two partial prepayments have been received. United City of Yorkville SSA No. 2004-104 Page 12 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES H. Equalized Assessed Value and Value to Lien Ratio The SSA No. 2004-104 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 10 below. TABLE 10 SPECIAL SERVICE AREA NO 2004-104 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO 2011 EQUALLa D 2011 OUTSTANDING VALUE To LIEN ASSESSED VALUE` APPRAISED VALUE? BoNDs3 RATIO $20,413,094 $61,239,282 $12,064,000 5.08:1 1 Source: Kendall County 2 Appraised Value is equal to three times the equalized assessed value. 3 As of September 2,2012 United City of Yorkville SSA No. 2004-104 Page 13 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES VIII. Ad Valorem Property Tax Rates The 2011 general ad valorem tax rates for SSA No. 2004-104 are shown in Table 11 below. TABLE 11 SPECIAL SERVICE AREA NO 2004-104 2011 AD VALOREM PROPERTY TAX RATES City Rate S 4 0.704490% Corporate 0.35846% I.M.R.F. 0.09182% Police Protection 0.07142% Police Pension 0.08996% Garbage 0.00000% Audit 0.00816% Liability Insurance 0.00816% Social Security/IMRF 0.06121% School Crossing Guard 0.00510% Unemployment Insurance 0.01020% IMRF— Library 0.00000% Social Security - Library 0.00000% 111tistol TownShip4 8.591710% County 0.69985% Bristol Township 0.11004% Forest Preserve 0.12047% Library 0.30419% School District CU-115 5.91012% Junior College #516 0.47020% Bristol-Kendall Fire Protection District 0.71757% Yorkville/Bristol Sanitary District 0.00000% Bristol Road District 0.25927% Total Tax Rate 9.296200% United City of Yorkville SSA No. 2004-104 Page 14 2012 Administration Report December 14, 2012 �DAVID TAUSSIG & ASSOCIATES EXHIBIT A UNITED CITY OF YORKVILLE SSA No. 2004--104 FUNDS AND ACCOUNTS United City of Yorkville Special Service Area No. 2004-104 Funds and Accounts SSA No. 2004-104 Funds/Accounts Reserve Fund Bond and Rebate Fund Improvement Administrative Interest Fund Fund Expense Fund Capitalized Special Cost of Issuance Interest Redemption Account Account Account �DAVID TAUSSIG & ASSOCIATES EXHIBIT B UNITED CITY OF YORKVILLE SSA No. 2004--104 APPLICATION OF SPECIAL TAX United City of Yorkville Special Service Area No. 2004-104 Application of Special Taxi SSA No. 2004-104 Funds/Accounts Reserve Fund Bond and Improvement Administrative Interest Fund Rebate Fund Expense Fund 3 12 - Fund 2 Capitalized Special Cost of Issuance Interest Redemption Account Account Account 1. Special Tax applied in sequence shown. 2. In an amount sufficient to pay Debt Service on the Bonds. �DAVID TAUSSIG & ASSOCIATES EXHIBIT C UNITED CITY OF YORKVILLE SSA No. 2004--104 APPLICA TION OFEARNINGS United City of Yorkville Special Service Area No. 2004- 104 Application of Earnings' SSA No.2004-104 Funds And Account Bond and Administrative Improvement Reserve Fund z Interest Rebate Fund Expense Fund Fund I Fund Special Capitalized Cost of Redemption Interest Issuance Account Account Account 1. Earnings remain in fund or account from which they accrued unless otherwise indicated. 2. Reserve Fund earnings are transferred into the Improvement Fund prior to completion of the -■ Special Services and to the Bond and Interest Fund thereafter. �DAVID TAUSSIG & ASSOCIATES EXHIBIT D UNITED CITY OF YORKVILLE SSA N0. 2004-104 SOURCES AND USES United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve September 2011 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $20,993 $103,319 $0 $647,958 $1,238,205 $966 $2,011,441 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $296,667 $0 $0 $296,667 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $00 $0 $0 TOTAL SOURCES $0 $0 $0 $296,667 $0 $0 $296,667 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 ($388,588) $0 $0 ($388,588) PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $00 $00 $00 $00 $00 $0 $00 TOTAL USES $0 $0 $0 ($388,588) $0 $0 ($388,588) TRANSFERS $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $20,993 $103,319 $0 $556,036 $1,238,205 $966 $1,919,520 PRINTED: 11/12/12 15:44 PAGE:81 United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve October 2011 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $20,993 $103,319 $0 $556,036 $1,238,205 $966 $1,919,520 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $16,162 $0 $0 $16,162 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $00 $0 $0 TOTAL SOURCES $0 $0 $0 $16,162 $0 $0 $16,162 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($3,137) $0 $0 $0 $0 $0 ($3,137) MISCELLANEOUS $00 $00 $00 $00 $00 $0 $00 TOTAL USES ($3,137) $0 $0 $0 $0 $0 ($3,137) TRANSFERS $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $17,856 $103,319 $0 $572,198 $1,238,205 $966 $1,932,544 PRINTED: 11/12/12 15:44 PAGE:82 United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve November 2011 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $17,856 $103,319 $0 $572,198 $1,238,205 $966 $1,932,544 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $6,164 $0 $0 $6,164 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $00 $0 $0 TOTAL SOURCES $0 $0 $0 $6,164 $0 $0 $6,164 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $00 $00 $00 $00 $00 $0 $00 TOTAL USES $0 $0 $0 $0 $0 $0 $0 TRANSFERS $4,781 $0 $0 ($4,781) $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $22,637 $103,319 $0 $573,581 $1,238,205 $966 $1,938,708 PRINTED: 11/12/12 15:44 PAGE:83 United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve December 2011 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $22,637 $103,319 $0 $573,581 $1,238,205 $966 $1,938,708 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $00 $0 $0 TOTAL SOURCES $0 $0 $0 $0 $0 $0 $0 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $00 $00 $00 $00 $00 $0 $00 TOTAL USES $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $22,637 $103,319 $0 $573,581 $1,238,205 $966 $1,938,708 PRINTED: 11/12/12 15:44 PAGE:84 United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve January 2012 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $22,637 $103,319 $0 $573,581 $1,238,205 $966 $1,938,708 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $00 $0 $0 TOTAL SOURCES $0 $0 $0 $0 $0 $0 $0 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($3,137) $0 $0 $0 $0 $0 ($3,137) MISCELLANEOUS $00 $00 $00 $00 $00 $0 $00 TOTAL USES ($3,137) $0 $0 $0 $0 $0 ($3,137) TRANSFERS $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $19,500 $103,319 $0 $573,581 $1,238,205 $966 $1,935,571 PRINTED: 11/12/12 15:44 PAGE:85 United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve February 2012 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $19,500 $103,319 $0 $573,581 $1,238,205 $966 $1,935,571 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $25,101 $0 $25,101 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $00 $0 $0 TOTAL SOURCES $0 $0 $0 $0 $25,101 $0 $25,101 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($3,500) $0 $0 $0 $0 $0 ($3,500) MISCELLANEOUS $00 $00 $00 $00 $0 $0 $00 TOTAL USES ($3,500) $0 $0 $0 $0 $0 ($3,500) TRANSFERS $0 $0 $0 $44,206 ($44,206) $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $16,000 $103,319 $0 $617,787 $1,219,100 $966 $1,957,173 PRINTED: 11/12/12 15:44 PAGE:86 United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve March 2012 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $16,000 $103,319 $0 $617,787 $1,219,100 $966 $1,957,173 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $00 $0 $0 TOTAL SOURCES $0 $0 $0 $0 $0 $0 $0 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 ($515,588) $0 $0 ($515,588) PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $00 $00 $00 $00 $0 $0 $00 TOTAL USES $0 $0 $0 ($515,588) $0 $0 ($515,588) TRANSFERS $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $16,000 $103,319 $0 $102,199 $1,219,100 $966 $1,441,584 PRINTED: 11/12/12 15:44 PAGE:87 United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve April 2012 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $16,000 $103,319 $0 $102,199 $1,219,100 $966 $1,441,584 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $00 $0 $0 TOTAL SOURCES $0 $0 $0 $0 $0 $0 $0 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($3,137) $0 $0 $0 $0 $0 ($3,137) MISCELLANEOUS $00 $00 $00 $00 $0 $0 $00 TOTAL USES ($3,137) $0 $0 $0 $0 $0 ($3,137) TRANSFERS $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $12,863 $103,319 $0 $102,199 $1,219,100 $966 $1,438,447 PRINTED: 11/12/12 15:44 PAGE:88 United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve May 2012 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $12,863 $103,319 $0 $102,199 $1,219,100 $966 $1,438,447 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $73,935 $0 $0 $73,935 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $00 $0 $0 TOTAL SOURCES $0 $0 $0 $73,935 $0 $0 $73,935 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $00 $00 $00 $00 $0 $0 $00 TOTAL USES $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $12,863 $103,319 $0 $176,135 $1,219,100 $966 $1,512,383 PRINTED: 11/12/12 15:44 PAGE:89 United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve June 2012 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $12,863 $103,319 $0 $176,135 $1,219,100 $966 $1,512,383 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $319,212 $0 $0 $319,212 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $00 $0 $0 TOTAL SOURCES $0 $0 $0 $319,212 $0 $0 $319,212 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,250) $0 $0 $0 $0 $0 ($2,250) MISCELLANEOUS $00 $00 $00 $00 $0 $0 $00 TOTAL USES ($2,250) $0 $0 $0 $0 $0 ($2,250) TRANSFERS $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $10,613 $103,319 $0 $495,346 $1,219,100 $966 $1,829,344 PRINTED: 11/12/12 15:44 PAGE:90 United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve July 2012 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $10,613 $103,319 $0 $495,346 $1,219,100 $966 $1,829,344 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $6,838 $0 $0 $6,838 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $00 $0 $00 $0 $0 TOTAL SOURCES $0 $0 $0 $6,838 $0 $0 $6,838 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($3,137) $0 $0 $0 $0 $0 ($3,137) MISCELLANEOUS $00 $00 $00 $00 $0 $0 $00 TOTAL USES ($3,137) $0 $0 $0 $0 $0 ($3,137) TRANSFERS $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $7,476 $103,319 $0 $502,185 $1,219,100 $966 $1,833,046 PRINTED: 11/12/12 15:44 PAGE:91 United City of Yorkville Special Service Area No. 2004-104 Central Grande Reserve August 2012 ADMINISTRATIVE BOND& SPECIAL EXPENSE IMPROVEMENT GENERAL INTEREST RESERVE REDEMPTION FUND FUND ACCOUNT FUND FUND ACCOUNT TOTAL BEGINNING BALANCE $7,476 $103,319 $0 $502,185 $1,244,374 $966 $1,833,046 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $23,844 $0 $0 $23,844 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 Lo $0 $0 $25,274 $0 $25,274 TOTAL SOURCES $0 $0 $0 $23,844 $25,274 $0 $49,118 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($565) $0 $0 $0 $0 $0 ($565) MISCELLANEOUS $0 $0 $0 $0 $0 $0 $00 TOTAL USES ($565) $0 $0 $0 $0 $0 ($565) TRANSFERS $0 $0 $0 $37,974 ($37,974) $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $6,911 $103,319 $0 $564,003 $1,206,400 $966 $1,881,598 PRINTED: 11/12/12 15:44 PAGE:92 �DAVID TAUSSIG & ASSOCIATES EXHIBIT E UNITED CITY OF YORKVILLE SSA No. 2004--104 DEBT SERVICE SCHEDULE �DAVID TAUSSIG & ASSOCIATES UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-104 DEBT SERVICE SCHEDULE YEAR ENDING (3/1) PAYMENT DATE PRINCIPAL INTEREST DEBT SERVICE 2012 9/1/2011 $0 $388,588 $388,588 2012 3/1/2012 $127,000 $388,588 $515,588 2013 9/1/2012 $0 $384,540 $384,540 2013 3/1/2013 $149,000 $384,540 $533,540 2014 9/1/2013 $0 $379,791 $379,791 2014 3/1/2014 $173,000 $379,791 $552,791 2015 9/1/2014 $0 $374,276 $374,276 2015 3/1/2015 $196,000 $374,276 $570,276 2016 9/1/2015 $0 $368,029 $368,029 2016 3/1/2016 $223,000 $368,029 $591,029 2017 9/1/2016 $0 $360,921 $360,921 2017 3/1/2017 $249,000 $360,921 $609,921 2018 9/1/2017 $0 $352,984 $352,984 2018 3/1/2018 $280,000 $352,984 $632,984 2019 9/1/2018 $0 $344,059 $344,059 2019 3/1/2019 $311,000 $344,059 $655,059 2020 9/1/2019 $0 $334,146 $334,146 2020 3/1/2020 $346,000 $334,146 $680,146 2021 9/1/2020 $0 $323,117 $323,117 2021 3/1/2021 $385,000 $323,117 $708,117 2022 9/1/2021 $0 $310,845 $310,845 2022 3/1/2022 $422,000 $310,845 $732,845 2023 9/1/2022 $0 $297,394 $297,394 2023 3/1/2023 $465,000 $297,394 $762,394 2024 9/1/2023 $0 $282,572 $282,572 2024 3/1/2024 $510,000 $282,572 $792,572 2025 9/1/2024 $0 $266,316 $266,316 2025 3/1/2025 $557,000 $266,316 $823,316 2026 9/1/2025 $0 $248,561 $248,561 2026 3/1/2026 $609,000 $248,561 $857,561 2027 9/1/2026 $0 $229,149 $229,149 2027 3/1/2027 $664,000 $229,149 $893,149 2028 9/1/2027 $0 $207,984 $207,984 2028 3/1/2028 $722,000 $207,984 $929,984 2029 9/1/2028 $0 $184,971 $184,971 2029 3/1/2029 $785,000 $184,971 $969,971 2030 9/1/2029 $0 $159,949 $159,949 2030 3/1/2030 $853,000 $159,949 $1,012,949 2031 9/1/2030 $0 $132,759 $132,759 2031 3/1/2031 $922,000 $132,759 $1,054,759 2032 9/1/2031 $0 $103,371 $103,371 2032 3/1/2032 $1,000,000 $103,371 $1,103,371 2033 9/1/2032 $0 $71,496 $71,496 2033 3/1/2033 $1,079,000 $71,496 $1,150,496 2034 9/1/2033 $0 $37,103 $37,103 2034 3/1/2034 $1,164,000 $37,103 $1,201,103 $12,191,000 $12,285,836 $24,476,836 Outstanding Principal as of 03/02/2013 $11,915,000 �DAVID TAUSSIG & ASSOCIATES EXHIBIT F UNITED CITY OF YORKVILLE SSA N0. 2004-104 AERIAL EXHIBIT OF SSA BOUNDARIES 3j to c � � a � fl�y ' i I r ;. p �DAVID TAUSSIG & ASSOCIATES EXHIBIT G UNITED CITY OF YORKVILLE SSA N0. 2004-104 SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2004-104 CENTRAL GRANDE RESERVE SPECIAL TAX ROLL AND REPORT Prepared for Prepared by UNITED CITY OF YORKVILLE DAVID TAUSSIG& ASSOCIATES,INC. 800 Game Farm Road 1301 Dove Street, Suite 600 Yorkville, IL 60560 Newport Beach, CA 92660 (630) 553-7575 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2004-104 CENTRAL GRANDE RESERVE SPECIAL T'AX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION....................................................................................................................1 II. DEFINITIONS........................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION..............................................................................5 A. BOUNDARIES OF SSA No. 2004-104............................................................................5 B. ANTICIPATED LAND USES.............................................................................................5 IV. FINANCING PLAN.................................................................................................................5 V. SPECIAL SERVICES..............................................................................................................6 A. GENERAL DESCRIPTION................................................................................................6 B. ESTIMATED COSTS........................................................................................................7 C. ALLOCATION OF COSTS ................................................................................................9 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS .......................................28 VI. BOND ASSUMPTIONS..........................................................................................................28 VII. MAXIMUM PARCEL SPECIAL TAX....................................................................................28 A. EQUIVALENT UNITS....................................................................................................29 B. MAXIMUM PARCEL SPECIAL TAX CALCULATION.......................................................31 C. ESCALATION...............................................................................................................33 D. APPLICATION..............................................................................................................33 E. TERM..........................................................................................................................33 F. SPECIAL TAX ROLL AMENDMENT...............................................................................33 G. OPTIONAL PREPAYMENT.............................................................................................33 H. MANDATORY PREPAYMENT........................................................................................34 VIII. ABATEMENT METHODOLOGY AND COLLECTION............................................................34 A. ABATEMENT METHODOLOGY.....................................................................................34 B. COLLECTION PROCESS................................................................................................35 C. ADMINISTRATIVE REVIEW..........................................................................................35 IX. AMENDMENTS....................................................................................................................36 List of Exhibits Exhibit A — Cost Estimate Summary for the Central Grande Reserve Project Exhibit B— Special Tax Roll Exhibit C — Prepayment of the Maximum Parcel Special Tax Exhibit D — Concept Plan I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on , 2004 in connection with the proceedings for Special Service Area Number 2004-104 Central Grande Reserve (hereinafter referred to as "SSA No. 2004-104"), this Special Tax Roll and Report of SSA No. 2004-104 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2004-104 and the Bonds as determined by the City or its designee: the costs of computing the Special Taxes and of preparing the amended Special Tax Roll (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the fiscal agent and/or trustee for any Bonds; the costs of the fiscal agent and/or trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture; periodic costs on the Bonds, including, but not limited to, the costs of remarketing and letter of credit draw fees; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or designee in obtaining or maintaining ratings of the Bonds; the costs of the City or designee in complying with the disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account or funds held pursuant to the Bond Indenture; and any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement, or other investment of funds held under the Bond Indenture. Administrative Expenses shall also include amounts advanced by the City for any administrative purpose of SSA No. 2004-104 including the costs of computing Special Tax Bond Prepayment amounts, recording of lien satisfaction or other notices related to a Special Tax Bond Prepayment, Partial Special Tax Bond Prepayment, or Mandatory Special Tax Prepayment, discharge or satisfaction of Special Taxes; and the costs of commencing and pursuing to completion any foreclosure action arising from and pursuing the collection of delinquent Special Taxes and the reasonable fees of legal counsel to the City incurred in connection with all of the foregoing. "Administrator" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2004-104. Special Tar Roll and Report Page I United City of Yorkville Special Service Area No. 2004-104 October S,2004 "Annexation Agreement" means that Annexation Agreement and Planned Unit Development Agreement dated August 7, 2003 between the City and MPI-2 Yorkville North LLC, MPI-2 Yorkville Central LLC, MPI-2 Yorkville South I LLC, and MPI-2 Yorkville South II LLC. "Bond Indenture" means the trust indenture dated as of November 1, 2004 between the City and LaSalle Bank National Association and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2004-104, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements. "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "Central Grande Reserve" means all property within the area defined as the Central Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 6 — 16 on the Concept Plan, the School Property, and the Clubhouse Property). "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Clubhouse Property" means that property within the boundaries of SSA No. 2004-104 on which the clubhouse facility has been, may be, or is anticipated to be constructed as determined from the Concept Plan (i.e., designated as HOA Club), any Preliminary Plat, or any Final Plat, as applicable. "Concept Plan" means the concept plan for the Grande Reserve project attached as Exhibit D to the Annexation Agreement, as may be amended. "Council" means the Mayor and City Council, having jurisdiction over SSA No. 2004- 104. "County" means the County of Kendall, Illinois. "Duplex Property" means that property within the boundaries of SSA No. 2004-104 on which duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, any Preliminary Plat, or any Final Plat, as applicable. "Dwelling Unit" or "DU" means a residential dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County. "First Series" means the first series of Bonds issued for SSA No. 2004-104. Special Tar Roll and Report Page 2 United City of Yorkville Special Service Area No. 2004-104 October S,2004 "First Series Property" means the lots in the following table: Lots Numbers/ Neighborhood Number of DUs Land Use Designation Recordation Data 10 Lots 344—427 Single-family Property Final Plat Recorded on August 17,2004 11 Lots 91— 177 Single-family Property Final Plat Recorded on July 7,2004 12 Lots 1 —90 Single-family Property Final Plat Recorded on July 7,2004 13 Lots 178—227 Single-family Property Final Plat Recorded on July 7,2004 14 Lots 228—343 Single-family Property Final Plat Recorded on July 7,2004 15 Lots 428—490 Single-family Property Final Plat Recorded on July 7,2004 "Grande Reserve Subdivision" means all the property located within North Grande Reserve, Central Grande Reserve, and South Grande Reserve. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon a reduction in the anticipated number of Dwelling Units as described more fully in Section VII.H herein and calculated pursuant to Exhibit C attached hereto. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VII that can be collected by the City in any Calendar Year on any Parcel. Maximum Parcel Special Taxes means the amount determined by multiplying the actual or anticipated number, as applicable, of Single-family Property, Duplex Property, or Townhome Property Dwelling Units by the applicable Maximum Parcel Special Tax. "Maximum SSA Special Taxes" means the Maximum Parcel Special Taxes plus any additional special taxes levied, in accordance with any supplemental ordinances adopted by the City that can be collected by the City in any Calendar Year. "North Grande Reserve" means all property within the area defined as the North Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 1 — 5 on the Concept Plan and the Commercial Property). "Parcel" means a lot or parcel within the boundaries of SSA No. 2004-104 shown on a Final Plat and/or PIN Map. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit C attached hereto. "PIN Map" means an official map of the County Assessments Division or other authorized County official designating Parcels by permanent index number. "Preliminary Plat" means the preliminary subdivision plat(s) for SSA No. 2004-104 approved by the City, as may be amended. "Residential Property" means all property within the boundaries of SSA No. 2004-104 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, Preliminary Plat, or any Final Plat, as applicable. Special Tar Roll and Report Page 3 United City of Yorkville Special Service Area No. 2004-104 October S,2004 "School Property" means all property on which an elementary school in SSA No. 2004- 104 has been, may be, or is anticipated to be constructed as determined from the Concept Plan, Preliminary Plat, or any Final Plat, as applicable. "Second Series" means the second series of Bonds issued for SSA No. 2004-104 (exclusive of any refunding Bonds). "Second Series Property" means the lots in the following table: Lots Numbers/ Neighborhood Number of DUs Land Use Designation Recordation Data 6 156 DUs Townhome Property Final Plat Not Recorded,Number of DUs Based on Conce t Plan 7 142 DUs Townhome Property Final Plat Not Recorded,Number of DUs Based on Concept Plan 8 224 DUs Duplex Property Final Plat Not Recorded,Lot Count Based on Concept Plan 9 Lots 589—723 Single-family Property Final Plat Recorded on July 7,2004 16 Lots 491—588 1 Single-family Prop e rty I Final Plat Recorded on July 7,2004 "Single-family Property" means that property within the boundaries of SSA No. 2004- 104 on which single-family Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Concept Plan, any Preliminary Plat, or any Final Plat, as applicable. "South Grande Reserve" means all property within the area defined as the South Grande Reserve as shown in Exhibit D attached hereto (i.e., neighborhoods 17 — 19 on the Concept Plan). "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit C attached hereto in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit B, as may be amended pursuant to Section VII.F. "Townhome Property" means that property within the boundaries of SSA No. 2004- 104 on which townhome Dwelling Units have been, may be, or are anticipated to be Special Tar Roll and Report Page 4 United City of Yorkville Special Service Area No. 2004-104 October S,2004 constructed as determined from the Concept Plan, any Preliminary Plat or any Final Plat, as applicable. III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2004-104 SSA No. 2004-104 is a portion of the Grande Reserve Subdivision and includes the residential components, the School Property, and the Clubhouse Property of Central Grande Reserve, which total approximately five hundred thirty-four (534) acres. A legal description is attached as Exhibit C of the Establishing Ordinance. The Grande Reserve Subdivision is generally located north of State Route 34, northeast of Bristol Ridge Road, and east of Kennedy Road. B. ANTICIPATED LAND USES While SSA No. 2004-104 encompasses only the development within Central Grande Reserve, certain Eligible Improvements will benefit other development areas of the Grande Reserve Subdivision, namely North Grande Reserve and South Grande Reserve. Therefore, these development areas are included as part of the discussion, where applicable. 1. NORTH GRANDE RESERVE North Grande Reserve is anticipated to consist of 290 single-family Dwelling Units, 126 duplex Dwelling Units, and 409 townhome Dwelling Units, 300 apartment Dwelling Units, and the Commercial Property. It is anticipated that the 290 single-family Dwelling Units in the North Grande Reserve will be an age-targeted active adult community. 2. CENTRAL GRANDE RESERVE Central Grande Reserve is anticipated to consist of 723 single-family Dwelling Units, 224 duplex Dwelling Units, 298 townhome Dwelling Units, the Clubhouse Property, and the School Property. 3. SOUTH GRANDE RESERVE South Grande Reserve is anticipated to consist of 276 single-family Dwelling Units. IV. FINANCING PLAN Pursuant to the Annexation Agreement, the maximum special service area bonded indebtedness permitted for the Grande Reserve Subdivision is $60,000,000. The special service area financing plan contemplates the issuance of approximately $12,950,000 and $47,050,000 in variable and fixed rate bonds, respectively. All of the bonds to be issued in variable rate mode have been issued by the previously established SSA No. 2004-106 Special Tar Roll and Report Page S United City of Yorkville Special Service Area No. 2004-104 October S,2004 Total Grande Reserve. All of the fixed rate bonds will be issued by separate special service areas established for the North Grande Reserve, Central Grande Reserve, and South Grande Reserve (each a "Development Area"). The property included within North Grande Reserve, Central Grande Reserve, and South Grande Reserve overlaps SSA No. 2004-106 Total Grande Reserve. The Report focuses on the fixed rate bonds to be issued by SSA No. 2004-104 Central Grande Reserve. The public improvements to be funded by SSA No. 2004-104 include community and other neighborhood specific sewer, water, road, and storm water management facilities. These costs are described in greater detail in Section V below. V. SPECIAL SERVICES SSA No. 2004-104 has been established to finance certain City special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth below. A. GENERAL DESCRIPTION As set forth in the Establishing Ordinance, the special services that are eligible to be financed by SSA No. 2004-104 (hereinafter referred to as the "Eligible Improvements") include, but are not limited to, the following • City owned sanitary sewer facilities, water facilities, road facilities, storm water management facilities, public parks and park improvements, including, but not limited to, the cost of engineering, soil testing and appurtenant work, mass grading and demolition, storm water management facilities, storm drainage systems and storm sewers, site clearing and tree removal, public water facilities, sanitary sewer facilities, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, and equipment and materials necessary for the maintenance thereof, public parks, park improvements, bicycle paths, landscaping, wetland mitigation and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, required tap-on and related fees for water or sanitary sewer services and other eligible costs. Community improvements to be funded include a portion of the following improvements allocable to the Central Grande Reserve: • The Grande Reserve Subdivision adjacent portions of the Galena and State Route 34 water mains; • On-site lift station facilities; • Collector and entrance roads and associated sewer and water facilities and rights-of-way; • On-site storm sewers and associated earthwork. Special Tar Roll and Report Page 6 United City of Yorkville Special Service Area No. 2004-104 October S,2004 Neighborhood improvements to be funded include neighborhood specific sewer, water, road, and storm water management facilities to be constructed within and serving SSA No. 2004-104. B. ESTIMATED COSTS The total estimated Eligible Improvement costs and the portion of the Eligible Improvement costs anticipated to be funded by SSA No. 2004-104 are shown in detail in Exhibit A attached hereto. A summary of these amounts and the allocation of the costs to be funded by SSA No. 2004-104 are shown in Table 1 on the following page. Special Tar Roll and Report Page 7 United City of Yorkville Special Service Area No. 2004-104 October S,2004 TABLE 1 SSA No. 2004-104 CENTRAL GRANDE RESERVE ESTIMATED PUBLIC IMPROVEMENT COSTS Anticipated To Be Funded Public Through SSA Public Improvement Description Improvement No. 2004-104 Community [1] Sewer $2,154,405 $2,005,824 Water $1,033,704 $660,460 Storm Sewer $7,294,460 $5,132,269 Roads $3,545,535 $1,446,112 Neighborhood Sewer $3,641,314 $3,623,776 Water $3,641,314 $3,623,776 Storm Sewer $3,246,114 $3,228,576 Roads $5,065,185 $1,010,684 -------------------------------------------- -------------------- -------------------- Grand Total [2] $29,622,033 $20,731,475 [1] Amounts shown represent the total cost for the Grande Reserve Subdivision. [2] Calculations may vary due to rounding. C. ALLOCATION OF COSTS Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2004-104 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2004-104 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. As mentioned previously, SSA No. 2004-104 is anticipated to fund only certain of the community and neighborhood improvements. However, this section addresses all the Eligible Improvements in an effort to provide a comprehensive discussion of benefit areas and the allocation of costs. 1. BENEFIT AREA a. COMMUNITY IMPROVEMENTS The community water and park improvements benefit all of the Grande Reserve Subdivision. The community water facilities are extensions of the master-planned water mains. The benefit area for the remaining community improvements is limited to the boundaries of SSA No. 2004-104. These improvements include community road improvements (i.e., the collector and entrance roads), the earthwork pertaining to the on-site storm water detention areas, and the on-site lift station and storm sewer facilities. b. NEIGHBORHOOD IMPROVEMENTS As mentioned previously, the neighborhood improvements will be constructed within the neighborhoods comprising the Central Grande Reserve, and therefore logically benefit those specific neighborhoods. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by public improvements applies uniformly by land use type. Special Tar Roll and Report Page 9 United City of Yorkville Special Service Area No. 2004-104 October S,2004 a. SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency's ("IEPA") criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the IEPA P.E. factor of 3.5 for single-family homes. The factors published by the IEPA for apartments range from 1.0 to 3.0 depending upon bedroom count. For purposes of this analysis, a simple average of the three factors published, 1.0 for one bedroom units, 1.5 for two bedroom units, and 3.0 for three or more bedroom units is assumed, resulting in an average P.E. factor of 1.8 for apartment Dwelling Units. The IEPA does not publish P.E. factors for duplex or townhome Dwelling Units, but indicates that the published P.E. factors for apartments may be used to estimate their P.E. As the duplex and townhome Dwelling Units are anticipated to average three bedrooms, a P.E. factor of 3.0 is used. Sewer and water demand for commercial development is a function of the nature and intensity of use. The Commercial Property is a small development site approximately 4.5 acres in size. The developer indicates potential uses would include relatively low P.E. uses such as a service station and convenience market. Therefore, a P.E. factor of 10 per acre is employed in this analysis. Sewer and water demand for public schools is driven by two factors: type of school (i.e. elementary school, middle school, or high school) and the estimated number of students and employees. According to the school district, an elementary school, with an estimated capacity of 600 students and approximately fifty (50) employees, is anticipated to be built in SSA No. 2004-104. Applying the IEPA's standard of 25 gallons per student and employee per day yields a total of 162.50 P.E. for the site. Clubhouse sewer and water demand is a function of the nature and intensity of use. Information provided by the developer's engineer estimated the Clubhouse Property P.E. at 22.50. Tables 2 and 3 on the following pages show these P.E. factors and their equivalency (i.e., the P.E. factor for each land use type expressed in terms of the P.E. factor for a single-family home). Special Tax Roll and Report Page 10 United City of Yorkville Special Service Area No. 2004-104 October S,2004 Table 2 represents the land uses in the North Grande Reserve, Central Grande Reserve, and South Grande Reserve. Table 3 represents the land uses of only SSA No. 2004-104. Special Tax Roll and Report Page 11 United City of Yorkville Special Service Area No. 2004-104 October S,2004 TABLE 2 SSA No. 2004-104 CENTRAL GRANDE RESERVE P.E.AND EQUIVALENT UNITS FOR GRANDE RESERVE SUBDIVISION Count Total Dwelling Total Equivalent Equivalent Land Use [11 Units Students Employees Acres P.E. Factor P.E. [21 Unit 3 Units [4], 5 (1) Single-family(per DU) 1,289 NA NA NA 3.50 4,511.50 1.000 1,289.000 (2) Duplex(per DU) 350 NA NA NA 3.00 1,050.00 0.857 300.000 (3) Townhome (per DU) 707 NA NA NA 3.00 2,121.00 0.857 606.000 (4) Apartment(per DU) 300 NA NA NA 1.80 540.00 0.514 154.286 School 46.429 46.429 (5) (Per Student) NA 600 NA NA 0.25 150.00 (6) (Per Employee) NA NA 50 NA 0.25 12.50 (7) Clubhouse (per Clubhouse) NA NA NA NA 22.50 22.50 6.429 6.429 (8) Commercial (per acre) NA NA NA 4.5 10.00 45.00 12.857 12.857 Grand Total 41 2,646 600 50 4.5 NA 8,452.50 1 68.943 2,415.000 [1] Land uses represent the Dwelling Units and other property in North Grande Reserve,Central Grande Reserve,and South Grande Reserve. [2] P.E.factor multiplied by applicable number of dwelling units,students,employees. [3] Equivalent units for land uses 1 -4 computed by dividing P.E.factor for each such land use by P.E.factor for single-family land use. Equivalent units for land uses 5,6,and 8 computed by dividing total P.E. by P.E.factor for single-family land use. [4] Equivalent unit factor multiplied by applicable number of dwelling units,schools,clubhouses,or acres. [5] Calculations may vary slightly due to rounding. TABLE 3 SSA No. 2004-104 CENTRAL GRANDE RESERVE P.E.AND EQUIVALENT UNITS FOR CENTRAL GRANDE RESERVE Count Total Dwelling Total Equivalent Equivalent Land Use [11 Units Students Employees Acres P.E. Factor P.E. [21 Unit 3 Units [4], 5 (1) Single-family(per DU) 723 NA NA NA 3.50 2,530.50 1.000 723.000 (2) Duplex(per DU) 224 NA NA NA 3.00 672.00 0.857 192.000 (3) Townhome (per DU) 298 NA NA NA 3.00 894.00 0.857 255.429 (4) Apartment(per DU) NA NA NA NA NA NA NA NA School 46.429 46.429 (5) (Per Student) NA 600 NA NA 0.25 150.00 (6) (Per Employee) NA NA 50 NA 0.25 12.50 (7) Clubhouse (per Clubhouse) NA NA NA NA 22.50 22.50 6.429 6.429 (8) Commercial (per acre) NA NA NA NA NA NA NA NA Grand Total [41 1,245 600 50 0.0 NA 4,281.50 55.571 1,223.286 [1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only. [2] P.E.factor multiplied by applicable number of dwelling units,students,employees. [3] Equivalent units for land uses 1 -4 computed by dividing P.E.factor for each such land use by P.E.factor for single-family land use. Equivalent units for land uses 5,6,and 8 computed by dividing total P.E. by P.E.factor for single-family land use. [4] Equivalent unit factor multiplied by applicable number of dwelling units,schools,clubhouses,or acres. [5] Calculations may vary slightly due to rounding. b. ROAD IMPROVEMENTS Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication, Trip Generation, Sixth Edition, indicates average weekday trips per single-family, townhome, and apartment Dwelling Unit of 9.57, 5.86, and 6.59, respectively. As mentioned previously, the single-family property in North Grande Reserve is anticipated to be age-targeted. Consequently, the Traffic Study employs a reduced trip generation assumption of 2.76 trips per Dwelling Unit. As with P.E. factors, trip factors for duplex Dwelling Units are not published in Trip Generation, Sixth Edition. However, Trip Generation, Sixth Edition states that the average weekday trips for residential land uses have a high correlation with the number of vehicles and residents. Therefore, household size is used to estimate the average weekday trips for duplex Dwelling Units. Multiplying the population ratio between a duplex Dwelling Unit and a single-family home (i.e., 3.0 divided by 3.5) by the average weekday trips for single-family homes yields an estimated average weekday trips of 8.20 for a duplex Dwelling Unit. The average weekday trips associated with an elementary school are typically expressed per student and are estimated by Trip Generation Sixth Edition at 1.02 per elementary school student. The developer's engineer estimates average weekday trips for the Clubhouse Property at 90. Table 4 on the following page shows these trip factors and their equivalency (i.e., the average weekday trip factor for each land use type expressed in terms of the average weekday trip factor for the typical single-family home) for SSA No. 2004-104. Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2004-104 October S,2004 TABLE 4 SSA No. 2004-104 CENTRAL GRANDE RESERVE AVERAGE WEEKDAY TRIPS AND EQUIVALENT UNITS FOR CENTRAL GRANDE RESERVE Count Average Total Total Dwelling Weekday Weekday Equivalent Equivalent Land Use 1 Units Students Em to ees Trip Factor Trips [21 Unit [3] Units [4], [5], (1) Single-family- Typical (per DU) 723 NA NA 9.57 6,919.11 1.000 723.000 (2) Single-family-Age Targeted (per DU) NA NA NA NA NA NA NA (3) Duplex (per DU) 224 NA NA 8.20 1,836.80 0.857 191.933 (4) Townhome (per DU) 298 NA NA 5.86 1,746.28 0.612 182.474 (5) Apartment (per DU) NA NA NA NA NA NA NA School 63.950 63.950 (6) (Per Student) NA 600 NA 1.02 612.00 (7) (Per Employee) NA NA 50 NA 0.00 (8) Clubhouse (per Clubhouse) NA NA NA 90.00 90.00 9.404 9.404 Grand Total 4 1,245 600 50 NA 11,204.19 NA 1,170.762 [1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only. [2] Average weekday trip factor multiplied by applicable number of dwelling units, students, employees. [3] Equivalent units for land uses 1 -5 computed by dividing average weekday trip factor for each such land use by average weekday trip factor for typical single-family home. Equivalent units for land uses 6 and 7 computed by dividing total weekday trips by the average trips for the typical single-family land home. [4] Equivalent unit factor multiplied by applicable number of dwelling units, schools,or clubhouses. [5] Calculations may vary slightly due to rounding. C. STORM WATER MANAGEMENT FACILITIES Storm sewer facilities are sized based upon estimated storm flows, which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "TR-55, Urban Hydrology for Small Watershed (the "TR-55 Manual"), the United States Department of Agriculture specifies average "runoff curve numbers" for purposes of measuring storm flows or runoff. The runoff curve number for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions within SSA No. 2004-104, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development vary by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The anticipated gross density for the three residential land uses are as shown in Table 4 below. The TR-55 Manual estimates impervious ground area at approximately 30.00% for development densities of 3.0 units to an acre, 40.00% for development densities of 4.0 units to an acre, and 65.00% for development densities of 8.0 or greater units to an acre. The TR-55 Manual does not contain impervious ground areas for apartments, elementary schools, and clubhouses. For apartments, the impervious ground area for commercial is used as a proxy (85.00% impervious area per acre). The impervious ground coverage factor for the School Property is based on discussion with the school district's architect. The impervious ground coverage for the Clubhouse Property has been provided by the developer's engineer and is based upon the preliminary clubhouse plans. Table 5 on the following page shows the impervious ground area factors and their equivalency (i.e., the average impervious area for each land use type expressed in terms of the average impervious area for the typical single-family home) for SSA No. 2004-104. Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2004-104 October S,2004 TABLE 5 SSA No. 2004-104 CENTRAL GRANDE RESERVE IMPERVIOUS AREA AND EQUIVALENT UNITS FOR CENTRAL GRANDE RESERVE I Impervious Area [2] Total Dwelling Coverage Equivalent Equivalent Land Use [11 Units Density Acres Factor Per DU Total Unit [31 Units [41, f5l (1) Single-family-Typical (per DU) 723 2.57 NA 30.0% 5,087 NA 1.000 723.000 (2) Single-family-Age Targeted (per DU) NA NA NA NA NA NA NA NA (3) Duplex(per DU) 224 5.47 NA 38.0% 3,024 NA 0.595 133.185 (4) Townhome (per DU) 298 8.36 NA 65.0% 3,385 NA 0.666 198.325 (5) Apartment(per DU) NA NA NA NA NA NA NA NA (6) School (per school) NA NA 12.0 33.3% NA 174,240 34.254 34.254 (7) Clubhouse (per clubhouse) NA NA 4.51 52.8% NA 103,729 20.392 20.392 Grand Total 4 1,245 NA NA NA NA NA NA 1,109.155 [1] Land uses represent Dwelling Units and other property in Central Grande Reserve only. [2] Impervious area per dwelling unit for land uses 1 -5 computed by multiplying coverage factor by 43,560(square feet in an acre)and then dividing by density.Total impervious area for land uses 6 and 7 computed by multiplying coverage factor by total land square footage(43,560 multiplied by acres). [3] Equivalent units for land uses 1 -5 computed by dividing impervious area for each such land use by impervious area for typical single-family home.Equivalent units for land uses 6 and 7 computed by dividing total impervious area by impervious area for the typical single-family land home. [4] Equivalent unit factor multiplied by applicable number of dwelling units,schools,or clubhouses. [5] Calculations may vary slightly due to rounding. 3. ALLOCATED COSTS As mentioned previously, SSA No. 2004-104 is anticipated to fund community and neighborhood improvements for Central Grande Reserve. However, this section shows the allocation of all the community and neighborhood public improvements in an effort to provide a comprehensive public improvement cost allocation. a. COMMUNITY IMPROVEMENTS The community improvements are allocated to each land use type within the benefit area in accordance with the equivalent units shown in Tables 2, 3, 4, and 5. The cost per equivalent unit is computed first. Then, the cost per equivalent unit is multiplied by the equivalent unit factor for each land use to arrive at the cost per dwelling unit. These calculations are shown in Tables 6, 7, 8 and 9. Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2004-104 October S,2004 TABLE 6 SSA No. 2004-104 CENTRAL GRANDE RESERVE COMMUNITY WATER IMPROVEMENTS - COST PER EQUIVALENT UNIT Total Total Cost Per Estimated Equivalent Equivalent Community Improvement Cost Units 1 Unit [2], 3 Water $578,402 2,415.000 $240 Grand Total 3] $578,402 $240 [1] From Table 2. [2] Total estimated cost divided by applicable total equivalent units. [3] Calculations may vary slightly due to rounding. TABLE 7 SSA No. 2004-104 CENTRAL GRANDE RESERVE COMMUNITY WATER IMPROVEMENTS - ALLOCATED COSTS BY LAND USE Community Water Improvements Cost Per Equivalent Equivalent Unit Allocated Land Use [11 Unit 2 Factor 3 Cost 4 , 5 (1) Single-family- Typical (per DU) $240 1.000 $240 (2) Single-family - Age Targeted (per DU) $240 1.000 $240 (3) Duplex (per DU) $240 0.857 $205 (4) Townhome (per DU) $240 0.857 $205 (5) Apartment (per DU) $240 0.514 $123 (6) School (per school) $240 46.429 $11,120 (7) Clubhouse (per clubhouse) $240 6.429 $1,540 8 Commercial er arcel $240 12.857 $3,079 [1] Land uses represent the Dwelling Units and other property in North Grande Reserve, Central Grande Reserve and South Grande Reserve. [2] From Table 6. [3] From Table 2. [4] Cost per equivalent unit multiplied by equivalent unit factor. [5] Calculations may vary slightly due to rounding. TABLE 8 SSA No. 2004-104 CENTRAL GRANDE RESERVE COMMUNITY ROAD AND ASSOCIATED SEWER, WATER, AND STORM SEWER IMPROVEMENTS CENTRAL GRANDE RESERVE COST PER EQUIVALENT UNIT Total Total Cost Per Estimated Equivalent Equivalent Improvement Description Cost 1 Units 2 Unit [3], 4 Sewer and Water Road Associated $2,132,212 1,223.286 $1,743 Lift Station $361,500 1,223.286 $296 Road Improvements $1,998,689 1,170.762 $1,707 Storm Sewer Improvements Road Associated $1,111,399 1,109.155 $1,002 Storm Sewer Main $361,498 1,109.155 $326 Storm Water Detention (Earthwork) $3,925,070 1,109.155 $3,539 Storm Water Detention Basins $2,527,500 1,109.155 $2,279 Grand Total [4L_ $12,417,868 $10,891 [1] See Exhibit A. [2] From Tables 3,4, and 5, as applicable. [3] Total cost divided by applicable total equivalent units. [4] Calculations may vary slightly due to rounding. TABLE 9 SSA No.2004-104 CENTRAL GRANDE RESERVE COMMUNITY ROAD AND ASSOCIATED SEWER,WATER,AND STORM IMPROVEMENTS CENTRAL GRANDE RESERVE-ALLOCATED COST BY LAND USE I Sewer and Water Improvements Road Improvements Storm Sewer Improvements Cost Per Equivalent Cost Per Equivalent Cost Per Equivalent Equivalent Unit Allocated Equivalent Unit Allocated Equivalent Unit Allocated Land Use[11 Unit[21 Factor[31 Cost 4 , 7 Unit[21 Factor[51 Cost 4 , 7 Unit[21 Factor[61 Cost[41, 7 (1) Single-family -Typical(perDU) $2,039 1.000 $2,039 $1,707 1.000 F $1,707 $7,145 1.000 $7,145 (2) Single-family-Age Targeted (per DU) NA NA NA NA NA NA NA NA NA (3) Duplex(per DU) $2,039 0.857 $1,747 $1,707 0.857 $1,463 $7,145 0.595 $4,249 (4) Townhome(per DU) $2,039 0.857 $1,747 $1,707 0.612 $1,045 $7,145 0.666 $4,755 (5) Apartment(per DU) NA NA NA NA NA NA NA NA NA (6) School per school) $2,039 1 46.429 1 $94,646 1 $1,707 1 63.950 $109,173 $7,145 34.254 $244,760 (7) Clubhouse(per clubhouse) $2,039 6.429 $13,105 $1,707 9.404 $16,055 $7,145 20.392 $145,710 8 Commercial(per parcel) NA NA NA NA NA NA NA NA NA [1] Land uses represent the Dwelling Units and other property within Central Grande Reserve only. [2] From Table 8. [3] From Table 3. [4] Cost per equivalent unit multiiplied by equivalent unit factor. [5] From Table 4. [6] From Table 5. [7] Calculations may vary slightly due to rounding. b. NEIGHBORHOOD IMPROVEMENTS The costs for each neighborhood are grouped with other neighborhoods comprised of the same land use. Each neighborhood within the Grande Reserve Subdivision contains a single land use. Then, these costs are simply allocated on a Dwelling Unit basis because the land uses are sufficiently uniform that the public facilities usage factors do not vary within land use type. An estimate of probable costs for each neighborhood has been prepared by the developer's engineer, a summary of which is attached hereto as Exhibit A. The aggregated neighborhood costs by land use type are shown for SSA No. 2004-104 in Table 10 on the following page. Special Tax Roll and Report Page 22 United City of Yorkville Special Service Area No. 2004-104 October S,2004 TABLE 10 SSA No. 2004-104 CENTRAL GRANDE RESERVE NEIGHBORHOOD IMPROVEMENTS CENTRAL GRANDE RESERVE-ALLOCATED COST BY LAND USE Sewer and Water Improvements Road Improvements Storm Sewer Improvements Dwelling Allocated Dwelling Allocated Dwelling Allocated Land Use[11 Total r2l Units 1`31 Cost 4 , [51 Total r2l Units r3l Cost r4j, r5l Total [21 Units 3 Cost 4M, 5 (1) Single-family-Typical(perDU) $5,061,000 723 $7,000 $3,742,053 723 $5,176 $2,530,500 723 $3,500 (2) Single-family-Age Targeted (per DU) NA NA NA NA NA NA NA NA NA (3) Duplex(per DU) $1,030,400 224 $4,600 $756,000 224 $3,375 $358,400 224 $1,600 (4) Townhome(per DU) $1,311,200 298 $4,400 $752,450 298 $2,525 $417,200 298 $1,400 5 Apartment(per DU NA NA NA NA NA NA NA NA NA [1] Land uses represent the Dwelling Unit and other property within Central Grande Reserve only. [2] Exhibit A. [3] From Table 3. [4] Total cost divided by number of dwelling units. [5] Calculations may vary slightly due to rounding. Aggregating the allocated costs in the preceding tables results in the total allocated costs by land use shown in Table 11 on the following page. Special Tax Roll and Report Page 24 United City of Yorkville Special Service Area No. 2004-104 October S,2004 TABLE 11 SSA No. 2004-104 CENTRAL GRANDE RESERVE CENTRAL GRANDE RESERVE - TOTAL ALLOCATED COST BY LAND USE Land Use 1 Total Community Neighborhood (1) Single-family- Typical (per DU) $26,806 $11,131 $15,676 (2) Single-family-Age Targeted (per DU) NA NA NA (3) Duplex (per DU) $17,239 $7,664 $9,575 (4) Townhome (per DU) $16,078 $7,753 $8,325 (5) Apartment(per DU) NA NA NA (6) School (per school) $459,699 $459,699 $0 7 Clubhouse (per clubhouse $176,410 $176,410 $0 [1] Land uses represent the Dwelling Units and other property in Central Grande Reserve only. 4. SSA FUNDED COSTS The Eligible Improvements anticipated to be funded by SSA No. 2004- 104 including proceeds from the Second Series are shown in Table 12 on the following page. Note, with respect to SSA No. 2004-104, the developer will privately finance all of the improvements allocated to the School Property and the Clubhouse Property. Therefore, these properties are exempt from the Maximum Parcel Special Tax. Special Tax Roll and Report Page 26 United City of Yorkville Special Service Area No. 2004-104 October S,2004 TABLE 12 SSA No.2004-104 CENTRAL GRANDE RESERVE COSTS FUNDED BY BONDS BY DEVELOPMENT AREA AND LAND USE SSA No.2004-104 CENTRAL GRANDE RESERVE FUNDED COSTS NORTH GRANDE RESERVE CENTRAL GRANDE RESERVE SOUTH GRANDE RESERVE Land Use Total Community Neighborhood Total Community Neighborhood Total Community Nei hborhood (1) Single-family Property(per DU) NA NA NA $18,641 $8,463 $10,178 NA NA NA (2) Duplex Property(per DU) NA NA NA $15,248 $5,975 $9,273 NA NA NA (3) Townhome Property(per DU) NA NA NA $12,880 $5,999 $6,882 NA NA NA (4) School Property(per school) NA NA NA $0 $0 $0 NA NA NA 5 Clubhouse Property(per clubhouse NA NA NA $0 $0 $0 NA NA NA D. ALTERNATIVES,MODIFICATIONS, AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2004-104, using the preceding methodology, is uniform for each land use and (ii) such allocation results in the same ratio of funded Eligible Improvements among the land use types, as shown in Section VII below. VI. BOND ASSUMPTIONS Total authorized bonded indebtedness is $35,000,000. It is anticipated that the Eligible Improvements will be financed through the issuance of two series of bonds. Bonds in the approximate amount of $13,200,000 and $16,700,000 are anticipated to be issued in November 2004 and January 2007, respectively. Issuance costs are estimated to be approximately five percent (5.0%) of the principal amount of the bonds. Each bond issue is estimated to include a reserve fund equal to approximately ten percent (10.0%) of the original principal amount of the bonds and approximately twenty-eight months of capitalized interest. The term of the bonds is expected to range from 28 to 30 years. Annual debt service payments will increase approximately 1.5% annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization(i.e.,bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. The actual bonded indebtedness and consequently the amount of public improvements funded by SSA No. 2004-104 may increase or decrease depending on these variables. VII. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, no Eligible Improvements for the School Property and the Clubhouse Property will be financed by SSA No. 2004-104. Therefore, these properties will not be subject to the Maximum Parcel Special Tax. The discussion that follows applies only to the remaining Residential Property. Special Tax Roll and Report Page 28 United City of Yorkville Special Service Area No. 2004-104 October S,2004 A. EQUIVALENT UNITS When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the Eligible Improvement costs funded for such land uses and (ii) the associated Maximum Parcel Special Taxes required to pay debt service on the Bonds. In order to measure the relative difference in funded public improvement costs for each land use type, equivalent unit factors have been calculated for the Eligible Improvements to be funded by SSA No. 2004-104. Single-family Dwelling Units are deemed the typical residential unit and are assigned an equivalent unit factor of 1.00. The equivalent unit factors for other land use types are computed as the ratio of the funded Eligible Improvements for such land use type to the funded Eligible Improvements for a single-family Dwelling Unit. Equivalent unit calculations are shown in Table 13 on the following page. Special Tax Roll and Report Page 29 United City of Yorkville Special Service Area No. 2004-104 October S,2004 TABLE 13 SSA No. 2004-104 CENTRAL GRANDE RESERVE CENTRAL GRANDE RESERVE - EQUIVALENT UNITS FOR FUNDED COSTS BY LAND USE Equivalent Total Funded Unit Dwelling Equivalent Land Use Costs Factor Units Units (1) Single-family Property (per DU) $18,641 1.000 723 723.000 (2) Duplex Property (per DU) $15,248 0.818 224 183.232 (3) Townhome Property (per DU) $12,880 0.691 298 205.907 (4) School Property (per school) $0 0.000 NA 0.000 (5) Clubhouse Property (per clubhouse) $0 0.000 NA 0.000 Grand Total 1,245 1,112.139 B. MAXIMUM PARCEL SPECIAL TAX CALCULATION The Maximum Parcel Special Tax is derived from the required Maximum Parcel Special Taxes for SSA No. 2004-104, which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) a contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The Maximum Parcel Special Tax is computed in two steps. First, the Maximum Parcel Special Tax per equivalent unit is calculated. Then, that amount is multiplied by the applicable equivalent unit factor for each land use type. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section V, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the special services render to each Parcel within SSA No. 2004-104 as required pursuant to the Act. These calculations are shown in Tables 14 and 15 on the following page. Special Tax Roll and Report Page 31 United City of Yorkville Special Service Area No. 2004-104 October S,2004 TABLE 14 SSA No. 2004-104 CENTRAL GRANDE RESERVE MAXIMUM PARCEL SPECIAL TAX PER EQUIVALENT UNIT CALENDAR YEAR 2005 Maximum Required Parcel Maximum Special Tax Parcel Total Per Special Equivalent Equivalent Development Area Taxes Units Unit [1] Central Grande Reserve $2,334,285 1,112.139 $2,099 [1] Maximum Parcel Special Taxes divided by total equivalent units. TABLE 15 SSA No. 2004-106 CENTRAL GRANDE RESERVE MAXIMUM PARCEL SPECIAL TAX CALENDAR YEAR 2005 Central Grande Reserve Maximum Parcel Special Tax Maximum Per Equivalent Parcel Equivalent Unit Special Land Use Unit Factor Tax 1 (1) Single-family Property (per DU) $2,099 1.000 $2,099.00 (2) Duplex Property (per DU) $2,099 0.818 $1,717.00 (3) Townhome Property (per DU) $2,099 0.691 $1,450.00 (4) School Property (per school) NA NA NA 5 Clubhouse Property (per clubhouse NA NA NA [1] Calculations may vary slightly due to rounding. C. ESCALATION The Maximum Parcel Special Tax that has been levied in each subsequent Calendar Year escalates one and one-half percent (1.50%) annually, rounded to the nearest dollar, with such escalation commencing in Calendar Year 2006. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%) which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax extended may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. APPLICATION Prior to the recordation of a Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of expected single-family, duplex, or townhome Dwelling Units for such Parcel by the applicable Maximum Parcel Special Tax. For each Calendar Year for which the Maximum Parcel Special Tax has been levied, the expected number of single- family, duplex, or townhome Dwelling Units shall be based on the most recent Concept Plan or Preliminary Plat in effect as of September 30 of that year. Subsequent to the recordation of the Final Plat but prior to the initial sale of each Dwelling Unit, the Maximum Parcel Special Tax for a lot of Residential Property shall be calculated by multiplying the Maximum Parcel Special Tax per Dwelling Unit by the applicable Maximum Parcel Special Tax determined pursuant to Table 15, as increased in accordance with Section VI.0 above by the number of anticipated Dwelling Units to be constructed on such lot. (e.g., for a single-family lot, one Dwelling Unit is anticipated.) E. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2032 (to be collected in Calendar Year 2033). F. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. G. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit C attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with Special Tax Roll and Report Page 33 United City of Yorkville Special Service Area No. 2004-104 October S,2004 respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which the such amount shall be valid. H. MANDATORY PREPAYMENT If at any time the Administrator determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Concept Plan, Preliminary Plat, Final Plat, or other event which reduces the anticipated number of Dwelling Units as shown in Section B of Exhibit C, attached hereto, then a Mandatory Special Tax Prepayment shall be calculated. As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. VIII. ABATEMENT METHODOLOGY AND COLLECTION A. ABATEMENT METHODOLOGY On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2005 and for each following Calendar Year, the City or its designee shall calculate the Special Tax Requirement. 1. Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Requirement will be funded only by the Maximum Parcel Special Taxes applicable to the First Series Property. The Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated each year to the extent the amounts so authorized exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel of First Series Property shall be abated in equal percentages until the Special Taxes remaining equal the Special Tax Requirement. The Maximum Parcel Special Tax applicable to Second Series Property shall be abated in full. 2. Subsequent to the Issuance of the Second Series Subsequent to the issuance of the Second Series, the Special Tax Requirement will be funded by the Maximum Parcel Special Taxes applicable to both the First Series Property and the Second Series Special Tax Roll and Report Page 34 United City of Yorkville Special Service Area No. 2004-104 October S,2004 Property. The Maximum Parcel Special Tax authorized by the ordinance providing for the issuance of the First Series and Second Series shall be abated each year to the extent the amounts so authorized exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Taxes remaining equal the Special Tax Requirement. Notwithstanding the above, if the Administrator determines there are sufficient moneys available pursuant to the Bond Indenture (i.e. capitalized interest) to pay the debt service on the Second Series for the bond year next following the calculation of the Special Tax Requirement, the Maximum Parcel Special Tax applicable to the Second Series Property shall be abated in full and the Maximum Parcel Special Tax for the First Series Property shall be abated pursuant to Section VIII.A.1 above. B. COLLECTION PROCESS The Special Tax shall be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Maximum Parcel Special Tax levied against any Parcel. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2004-104. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes. The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Administrator not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Administrator shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Administrator determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax. The decision of the Administrator regarding any error in respect to the Special Tax shall be final. Special Tax Roll and Report Page 35 United City of Yorkville Special Service Area No. 2004-104 October S,2004 IX. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2004-104 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\C1ients2\Yorkvi11e\Grande Reserve\SSA Report\Central SSA\Central Fixed SSA Report 5.doe Special Tax Roll and Report Page 36 United City of Yorkville Special Service Area No. 2004-104 October S,2004 EXHIBIT A COST ESTIMATE SUMMARY FOR THE CENTRAL GRANDE RESERVE PROJECT EXHIBIT A SSA No.2004-104 CENTRAL GRANDE RESERVE BREAKDOWN OF COST ESTIMATE FOR CENTRAL GRANDE RESERVE NBH.6-7 NBH8 NBH9-16 SCHOOL CLUBHOUSE IMPROVEMENTS TOTAL THM DUP SFH PROPERTY PROPERTY MASTER PLANNED IMPROVEMENTS ROADS BRISTOL $355,757 $55,448 $58,322 $219,696 $19,432 $2,858 KENNEDY $1,140,262 $177,721 $186,933 $704,165 $62,284 $9,159 MILL $614,902 $95,838 $100,806 $379,731 $33,587 $4,939 GALENA $304,353 $47,436 $49,895 $187,952 $16,625 $2,445 STATE ROUTE 34 $381,056 $59,391 $62,470 $235,320 $20,814 $3,061 ------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL MASTER PLANNED ROAD $2,796,330 $435,835 $458,427 $1,726,864 $152,742 $22,462 WATER WATER TOWER $896,570 $187,209 $140,720 $529,901 $34,028 $4,712 TWO WELLS $686,357 $143,315 $107,727 $405,658 $26,050 $3,607 WELL HOUSE&TREATMENT $1,650,803 $344,696 $259,101 $975,676 $62,655 $8,675 GALENA ROAD WATERMAIN $326,716 $68,220 $51,280 $193,099 $12,400 $1,717 STATE ROUTE 34 WATERMAIN $253,268 $52,884 $39,752 $149,689 $9,613 $1,331 WATERMAIN BETWEEN WELLS $227,941 $47,595 $35,776 $134,720 $8,651 $1,198 ENGINEERING AND SURVEY TESTING $455,883 $95,191 $71,553 $269,441 $17,303 $2,396 LESS ESTIMATED RECAPTURE ($46,387) $0 $0 $0 ($40,746 ($5,642 SUBTOTAL MASTER PLANNED WATER $4,451,150 $939,110 $705,908 $2,658,185 $129,954 $17,994 COMMUNITY IMPROVEMENTS SANITARY SEWER ROAD ASSOCIATED $1,734,908 $362,258 $272,301 $1,025,384 $65,847 $9,117 LIFT STATION $361,500 $75,483 $56,739 $213,658 $13,720 $1,900 SUBTOTAL COMMUNITY SEWER $2,096,408 $437,741 $329,040 $1,239,042 $79,567 $11,017 WATER ROAD ASSOCIATED $397,304 $82,959 $62,359 $234,819 $15,079 $2,088 GALENA WATER MAIN $146,491 $30,588 $22,992 $86,581 $5,560 $770 STATE ROUTE 34 WATER MAIN $146,491 $30,588 $22,992 $86,551 $5,560 $770 SUBTOTAL COMMUNITY WATER $690,286 $144,135 $108,343 $407,981 $26,199 $3,628 STORM SEWER ROAD ASSOCIATED $1,111,399 $198,736 $133,461 $724,497 $34,282 $20,423 STORM SEWER MAIN $361,498 $64,642 $43,410 $235,653 $11,151 $6,643 STORM WATER DETENTION(EARTHWORK) $3,925,070 $701,865 $471,336 $2,558,670 $121,072 $72,127 STORM WATER MANAGEMENT $2,527,500 $451,957 $303,511 $1,647,624 $77,963 $46,446 SUBTOTAL COMMUNITY STORM SEWER $7,925,468 $1,417,199 $951,717 $5,166,444 $244,468 $145,639 ROADS COLLECTOR ROADS $1,400,003 $218,204 $229,515 $664,567 $76,472 $11,246 EARTHWORK $142,772 $22,252 $23,406 $88,168 $7,799 $1,147 RIGHT OF WAY $455,914 $71,059 $74,742 $281,548 $24,903 $3,662 SUBTOTAL COMMUNITY ROADS $1,998,689 $311,515 $327,662 $1,234,284 $109,173 $16,055 PARKS $1,391,481 $303,670 $228,262 $859,549 $0 $0 SUBTOTAL COMMUNITY PARKS $1,391,481 $303,670 $228,262 $859,549 $0 $0 NEIGHBORHOOD IMPROVEMENTS SANITARY SEWER $3,701,300 $655,600 $515,200 $2,530,500 $0 $0 WATER $3,701,300 $655,600 $515,200 $2,530,500 $0 $0 STORM SEWER $3,306,100 $417,200 $358,400 $2,530,500 $0 $0 ROADS $5,250,503 $752,450 $756,000 $3,742,053 $0 $0 -------------------------------------------------------------- --------------- --------------- --------------- --------------- --------------- --------------- SUBTOTAL NEIGHBORHOOD IMPROVEMENTS $15,959,203 $2,480,850 $2,144,800 $11,333,553 $0 $0 SOFT COSTS CONSTRUCTION MANAGEMENT $737,341 $125,779 $103,741 $488,946 $15,023 $3,852 PRELIMINARY ENGINEERING $60,860 $10,382 $8,563 $40,358 $1,240 $318 FINAL ENGINEERING $529,382 $89,303 $100,382 $334,856 $4,110 $731 VILLAGE ENGINEER REVIEW FEES $327,717 $55,903 $46,109 $217,316 $6,677 $1,712 OTHER PERMIT FEES $141,163 $24,080 $19,861 $93,608 $2,876 $738 TORNADO SIREN $38,785 $8,464 $6,362 $23,959 $0 $0 SUBTOTAL SOFT COSTS $1,835,249 $313,911 $285,018 $1,199,042 $29,926 $7,351 GRAND TOTAL COSTS $39,144,264 $6,783,967 $5,539,178 $25,824,944 $772,030 $224,145 NUMBER OF UNITS 1,245 298 2241 7231 NA NA EXHIBIT B SPECIAL TAx ROLL UNITED CITY OF YORKVILLE SSA No. 2004-104 CENTRAL GRANDE RESERVE SPECIAL TAX ROLL CALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032 Permanent Index Number Levied Maximum Parcel Special 02-11-300-005 02-11-400-005 02-14-100-007 Calendar Tax Per Dwelling Unit [1] SFH DUP THM SFH DUP THM SFH DUP THM Year SF DUP THM 0 0 0 0 26 0 238 0 156 2005 $2,099.00 $1,717.00 $1,450.00 $0 $0 $0 $0 $44,642 $0 $499,562 $0 $226,200 2006 $2,130.00 $1,743.00 $1,472.00 $0 $0 $0 $0 $45,318 $0 $506,940 $0 $229,632 2007 $2,162.00 $1,769.00 $1,494.00 $0 $0 $0 $0 $45,994 $0 $514,556 $0 $233,064 2008 $2,194.00 $1,796.00 $1,516.00 $0 $0 $0 $0 $46,696 $0 $522,172 $0 $236,496 2009 $2,227.00 $1,823.00 $1,539.00 $0 $0 $0 $0 $47,398 $0 $530,026 $0 $240,084 2010 $2,260.00 $1,850.00 $1,562.00 $0 $0 $0 $0 $48,100 $0 $537,880 $0 $243,672 2011 $2,294.00 $1,878.00 $1,585.00 $0 $0 $0 $0 $48,828 $0 $545,972 $0 $247,260 2012 $2,328.00 $1,906.00 $1,609.00 $0 $0 $0 $0 $49,556 $0 $554,064 $0 $251,004 2013 $2,363.00 $1,935.00 $1,633.00 $0 $0 $0 $0 $50,310 $0 $562,394 $0 $254,748 2014 $2,398.00 $1,964.00 $1,657.00 $0 $0 $0 $0 $51,064 $0 $570,724 $0 $258,492 2015 $2,434.00 $1,993.00 $1,682.00 $0 $0 $0 $0 $51,818 $0 $579,292 $0 $262,392 2016 $2,471.00 $2,023.00 $1,707.00 $0 $0 $0 $0 $52,598 $0 $588,098 $0 $266,292 2017 $2,508.00 $2,053.00 $1,733.00 $0 $0 $0 $0 $53,378 $0 $596,904 $0 $270,348 2018 $2,546.00 $2,084.00 $1,759.00 $0 $0 $0 $0 $54,184 $0 $605,948 $0 $274,404 2019 $2,584.00 $2,115.00 $1,785.00 $0 $0 $0 $0 $54,990 $0 $614,992 $0 $278,460 2020 $2,623.00 $2,147.00 $1,812.00 $0 $0 $0 $0 $55,822 $0 $624,274 $0 $282,672 2021 $2,662.00 $2,179.00 $1,839.00 $0 $0 $0 $0 $56,654 $0 $633,556 $0 $286,884 2022 $2,702.00 $2,212.00 $1,867.00 $0 $0 $0 $0 $57,512 $0 $643,076 $0 $291,252 2023 $2,743.00 $2,245.00 $1,895.00 $0 $0 $0 $0 $58,370 $0 $652,834 $0 $295,620 2024 $2,784.00 $2,279.00 $1,923.00 $0 $0 $0 $0 $59,254 $0 $662,592 $0 $299,988 2025 $2,826.00 $2,313.00 $1,952.00 $0 $0 $0 $0 $60,138 $0 $672,588 $0 $304,512 2026 $2,868.00 $2,348.00 $1,981.00 $0 $0 $0 $0 $61,048 $0 $682,584 $0 $309,036 2027 $2,868.00 $2,348.00 $2,011.00 $0 $0 $0 $0 $61,048 $0 $682,584 $0 $313,716 2028 $2,955.00 $2,419.00 $2,011.00 $0 $0 $0 $0 $62,894 $0 $703,290 $0 $313,716 2029 $2,999.00 $2,455.00 $2,072.00 $0 $0 $0 $0 $63,830 $0 $713,762 $0 $323,232 2030 $3,044.00 $2,492.00 $2,103.00 $0 $0 $0 $0 $64,792 $0 $724,472 $0 $328,068 2031 $3,090.00 $2,529.00 $2,135.00 $0 $0 $0 $0 $65,754 $0 $735,420 $0 $333,060 2032 $3,136.00 $2,567.00 $2,167.00 $0 $0 $0 $0 $66,742 $0 $746,368 $0 $338,052 [1]SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. UNITED CITY OF YORKVILLE SSA No. 2004-104 CENTRAL GRANDE RESERVE SPECIAL TAX ROLL CALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032 Permanent Index Number Levied Maximum Parcel Special 02-14-100-009 02-14-201-001 02-14-352-001 Calendar Tax Per Dwelling Unit [1] SFH DUP THM SFH DUP THM SFH DUP THM Year SF DUP THM 173 0 0 35 198 142 67 0 0 2005 $2,099.00 $1,717.00 $1,450.00 $363,127 $0 $0 $73,465 $339,966 $205,900 $140,633 $0 $0 2006 $2,130.00 $1,743.00 $1,472.00 $368,490 $0 $0 $74,550 $345,114 $209,024 $142,710 $0 $0 2007 $2,162.00 $1,769.00 $1,494.00 $374,026 $0 $0 $75,670 $350,262 $212,148 $144,854 $0 $0 2008 $2,194.00 $1,796.00 $1,516.00 $379,562 $0 $0 $76,790 $355,608 $215,272 $146,998 $0 $0 2009 $2,227.00 $1,823.00 $1,539.00 $385,271 $0 $0 $77,945 $360,954 $218,538 $149,209 $0 $0 2010 $2,260.00 $1,850.00 $1,562.00 $390,980 $0 $0 $79,100 $366,300 $221,804 $151,420 $0 $0 2011 $2,294.00 $1,878.00 $1,585.00 $396,862 $0 $0 $80,290 $371,844 $225,070 $153,698 $0 $0 2012 $2,328.00 $1,906.00 $1,609.00 $402,744 $0 $0 $81,480 $377,388 $228,478 $155,976 $0 $0 2013 $2,363.00 $1,935.00 $1,633.00 $408,799 $0 $0 $82,705 $383,130 $231,886 $158,321 $0 $0 2014 $2,398.00 $1,964.00 $1,657.00 $414,854 $0 $0 $83,930 $388,872 $235,294 $160,666 $0 $0 2015 $2,434.00 $1,993.00 $1,682.00 $421,082 $0 $0 $85,190 $394,614 $238,844 $163,078 $0 $0 2016 $2,471.00 $2,023.00 $1,707.00 $427,483 $0 $0 $86,485 $400,554 $242,394 $165,557 $0 $0 2017 $2,508.00 $2,053.00 $1,733.00 $433,884 $0 $0 $87,780 $406,494 $246,086 $168,036 $0 $0 2018 $2,546.00 $2,084.00 $1,759.00 $440,458 $0 $0 $89,110 $412,632 $249,778 $170,582 $0 $0 2019 $2,584.00 $2,115.00 $1,785.00 $447,032 $0 $0 $90,440 $418,770 $253,470 $173,128 $0 $0 2020 $2,623.00 $2,147.00 $1,812.00 $453,779 $0 $0 $91,805 $425,106 $257,304 $175,741 $0 $0 2021 $2,662.00 $2,179.00 $1,839.00 $460,526 $0 $0 $93,170 $431,442 $261,138 $178,354 $0 $0 2022 $2,702.00 $2,212.00 $1,867.00 $467,446 $0 $0 $94,570 $437,976 $265,114 $181,034 $0 $0 2023 $2,743.00 $2,245.00 $1,895.00 $474,539 $0 $0 $96,005 $444,510 $269,090 $183,781 $0 $0 2024 $2,784.00 $2,279.00 $1,923.00 $481,632 $0 $0 $97,440 $451,242 $273,066 $186,528 $0 $0 2025 $2,826.00 $2,313.00 $1,952.00 $488,898 $0 $0 $98,910 $457,974 $277,184 $189,342 $0 $0 2026 $2,868.00 $2,348.00 $1,981.00 $496,164 $0 $0 $100,380 $464,904 $281,302 $192,156 $0 $0 2027 $2,868.00 $2,348.00 $2,011.00 $496,164 $0 $0 $100,380 $464,904 $285,562 $192,156 $0 $0 2028 $2,955.00 $2,419.00 $2,011.00 $511,215 $0 $0 $103,425 $478,962 $285,562 $197,985 $0 $0 2029 $2,999.00 $2,455.00 $2,072.00 $518,827 $0 $0 $104,965 $486,090 $294,224 $200,933 $0 $0 2030 $3,044.00 $2,492.00 $2,103.00 $526,612 $0 $0 $106,540 $493,416 $298,626 $203,948 $0 $0 2031 $3,090.00 $2,529.00 $2,135.00 $534,570 $0 $0 $108,150 $500,742 $303,170 $207,030 $0 $0 2032 $3,136.00 $2,567.00 $2,167.00 $542,528 $0 $0 $109,760 $508,266 $307,714 $210,112 $0 $0 [1]SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. UNITED CITY OF YORKVILLE SSA No. 2004-104 CENTRAL GRANDE RESERVE SPECIAL TAX ROLL CALENDAR YEAR 2005 THROUGH CALENDAR YEAR 2032 Permanent Index Number Levied Maximum Parcel Special 02-15-477-001 02-23-126-001 02-23-201-001 Calendar Tax Per Dwelling Unit[1] SFH DUP THM SFH DUP THM SFH DUP THM GRAND Year SF DUP THM 0 0 0 187 0 0 23 0 0 TOTAL 2005 $2,099.00 $1,717.00 $1,450.00 $0 $0 $0 $392,513 $0 $0 $48,277 $0 $0 $2,334,285.00 2006 $2,130.00 $1,743.00 $1,472.00 $0 $0 $0 $398,310 $0 $0 $48,990 $0 $0 $2,369,078.00 2007 $2,162.00 $1,769.00 $1,494.00 $0 $0 $0 $404,294 $0 $0 $49,726 $0 $0 $2,404,594.00 2008 $2,194.00 $1,796.00 $1,516.00 $0 $0 $0 $410,278 $0 $0 $50,462 $0 $0 $2,440,334.00 2009 $2,227.00 $1,823.00 $1,539.00 $0 $0 $0 $416,449 $0 $0 $51,221 $0 $0 $2,477,095.00 2010 $2,260.00 $1,850.00 $1,562.00 $0 $0 $0 $422,620 $0 $0 $51,980 $0 $0 $2,513,856.00 2011 $2,294.00 $1,878.00 $1,585.00 $0 $0 $0 $428,978 $0 $0 $52,762 $0 $0 $2,551,564.00 2012 $2,328.00 $1,906.00 $1,609.00 $0 $0 $0 $435,336 $0 $0 $53,544 $0 $0 $2,589,570.00 2013 $2,363.00 $1,935.00 $1,633.00 $0 $0 $0 $441,881 $0 $0 $54,349 $0 $0 $2,628,523.00 2014 $2,398.00 $1,964.00 $1,657.00 $0 $0 $0 $448,426 $0 $0 $55,154 $0 $0 $2,667,476.00 2015 $2,434.00 $1,993.00 $1,682.00 $0 $0 $0 $455,158 $0 $0 $55,982 $0 $0 $2,707,450.00 2016 $2,471.00 $2,023.00 $1,707.00 $0 $0 $0 $462,077 $0 $0 $56,833 $0 $0 $2,748,371.00 2017 $2,508.00 $2,053.00 $1,733.00 $0 $0 $0 $468,996 $0 $0 $57,684 $0 $0 $2,789,590.00 2018 $2,546.00 $2,084.00 $1,759.00 $0 $0 $0 $476,102 $0 $0 $58,558 $0 $0 $2,831,756.00 2019 $2,584.00 $2,115.00 $1,785.00 $0 $0 $0 $483,208 $0 $0 $59,432 $0 $0 $2,873,922.00 2020 $2,623.00 $2,147.00 $1,812.00 $0 $0 $0 $490,501 $0 $0 $60,329 $0 $0 $2,917,333.00 2021 $2,662.00 $2,179.00 $1,839.00 $0 $0 $0 $497,794 $0 $0 $61,226 $0 $0 $2,960,744.00 2022 $2,702.00 $2,212.00 $1,867.00 $0 $0 $0 $505,274 $0 $0 $62,146 $0 $0 $3,005,400.00 2023 $2,743.00 $2,245.00 $1,895.00 $0 $0 $0 $512,941 $0 $0 $63,089 $0 $0 $3,050,779.00 2024 $2,784.00 $2,279.00 $1,923.00 $0 $0 $0 $520,608 $0 $0 $64,032 $0 $0 $3,096,382.00 2025 $2,826.00 $2,313.00 $1,952.00 $0 $0 $0 $528,462 $0 $0 $64,998 $0 $0 $3,143,006.00 2026 $2,868.00 $2,348.00 $1,981.00 $0 $0 $0 $536,316 $0 $0 $65,964 $0 $0 $3,189,854.00 2027 $2,868.00 $2,348.00 $2,011.00 $0 $0 $0 $536,316 $0 $0 $65,964 $0 $0 $3,198,794.00 2028 $2,955.00 $2,419.00 $2,011.00 $0 $0 $0 $552,585 $0 $0 $67,965 $0 $0 $3,277,599.00 2029 $2,999.00 $2,455.00 $2,072.00 $0 $0 $0 $560,813 $0 $0 $68,977 $0 $0 $3,335,653.00 2030 $3,044.00 $2,492.00 $2,103.00 $0 $0 $0 $569,228 $0 $0 $70,012 $0 $0 $3,385,714.00 2031 $3,090.00 $2,529.00 $2,135.00 $0 $0 $0 $577,830 $0 $0 $71,070 $0 $0 $3,436,796.00 2032 $3,136.00 $2,567.00 $2,167.00 $0 $0 $0 $586,432 $0 $0 $72,128 $0 $0 $3,488,102.00 [1]SF is Single-family Property, DUP is Duplex Property, and THM is Townhome Property. EXHIBIT C PREPAYMENT OF MAXIMUM PARCEL SPECIAL TAX UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-104 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit C shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VII.G of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment is calculated as follows. 1. Special Tax Bond Prepayment Prior to the Issuance of any Bonds The Special Tax Bond Prepayment for Residential Property prior to the issuance of any Bonds shall equal the amounts shown in Table A-1 below, subject to changes as described in Section V.D of the Report. If at the time of the prepayment, the Parcel intending to prepay is not located within a Final Plat, the prepayment amount shall be calculated by multiplying the number of expected single-family, duplex, or townhome Dwelling Units for such Parcel as shown on the applicable approved Concept Plan, Preliminary Plat, or Final Plat whichever is the most recent by the corresponding prepayment amount per Dwelling Unit for the corresponding land use. TABLE A-1 SSA No. 2004-104 CENTRAL GRANDE RESERVE Special Tax Bond Prepayment per Land Use Dwelling Unit Single-family Property $18,641 /DU Duplex Property $15,248 /DU Townhome Property $12,880/DU 2. First Series Property Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Bond Prepayment for a Parcel of First Series Property means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, (4) Fees and (b) minus the Reserve Fund Credit where the terms "Principal," "Premium," "Defeasance," "Fees," and "Reserve Fund Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and C-1 equals the quotient derived by dividing (a) the then current Calendar Year Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Calendar Year Maximum Parcel Special Taxes for First Series Property, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) of First Series Property that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less any Special Tax heretofore paid and which has not been or will not be used for the Special Tax Requirement. "Fees" equal the expenses of SSA No. 2004-104 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the balance in the Reserve Fund (as defined in the Bond Indenture) multiplied by the quotient used to calculate Principal. Reserve Fund earnings to be applied toward the Special Tax Requirement shall not be considered when computing the Reserve Fund Credit. 3. Second Series Property Prior to the Issuance of the Second Series Prior to the issuance of the Second Series, the Special Tax Bond Prepayment amount for a Parcel of Second Series Property shall be calculated pursuant to the preceding Section A.1. 4. After the Issuance of the Second Series After the issuance of the Second Series, the Special Tax Bond Prepayment amount for a Parcel of First Series Property or Second Series Property shall be calculated pursuant to the preceding Section A.2 substituting the Maximum Parcel Special Taxes for SSA No. 2004-104 for the Maximum Parcel Special Taxes for First Series Property when computing Principal. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the appropriate preceding prepayment section substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing C-2 Principal, as applicable. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. B. MANDATORY PREPAYMENT 1. Mandatory Special Tax Prepayment Calculation Prior to the Issuance of the Second Series Pursuant to Section VII.H of the Report, the Maximum Parcel Special Tax must be prepaid if at any time prior to the issuance of the Second Series the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units as shown in Table B-1 below for First Series Property. TABLE B-I SSA No. 2004-104 CENTRAL GRANDE RESERVE PROJECTED DWELLING UNITS FIRST SERIES PROPERTY Land Use Dwelling Units Single-family Property 490 Duplex P operty 0 Townhome Property 0 The Mandatory Special Tax Prepayment amount for First Series Property will be calculated using the prepayment formula described in Section A.2 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. The Mandatory Special Tax Prepayment does not apply to Second Series Property prior to the issuance of the Second Series. 2. Mandatory Special Tax Prepayment Calculation Subsequent to the Issuance of the Second Series Subsequent to the issuance of the Second Series, if at any time the Administrator determines there is or will be a reduction in the number of anticipated Dwelling Units as shown in Table B-2 on the following page for Residential Property, as may be amended per Section B.3 below, then a Mandatory Special Tax Prepayment shall be calculated. C-3 TABLE B-2 SSA No. 2004-104 CENTRAL GRANDE RESERVE PROJECTED DWELLING UNITS SSA No. 2004-104 (FIRST SERIES PROPERTY AND SECOND SERIES PROPERTY) Land Use Dwelling Units Single-family Property 723 Duplex P operty 224 Townhome Property 298 The Mandatory Special Tax Prepayment amount will be calculated using the prepayment formula described in Section A.4 above with the following modifications: The amount by which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and No Reserve Fund Credit shall be given. 3. Changes to Projected Number of Dwelling Units Prior to the Issuance of the Second Series The projected number of Dwelling Units for SSA No. 2004-104 as shown in Table B-2 above may be modified provided any such changes to the projected number of Dwelling Units is submitted to and approved by the Administrator prior to the issuance of the Second Series. Notwithstanding the above, the amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. The Mandatory Special Tax Prepayment shall be levied and collected pursuant to Section VII.H and Section VIII.B of the Report. The sum of the amounts calculated in Section A and Section B above shall be paid to the City, deposited with the trustee, and used to redeem Bonds and/or pay for public improvements in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid the Administrator shall cause a satisfaction of special tax lien for such Parcel to be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C-4 EXHIBIT D CONCEPT PLAN Site Data {<: A=0 Punt % Total Site 1037.91 100.00 1 L Perimeter Road R.O.W. 37.31 3.80 VILLAGE OF ' i I Feature Roads 21.40 2.06 ' 1 : MONTGOMERY i Commercial 4..4 0.43 I I11- Open Space (incl. Dat., Parks k Suffers) 352.48 33.98 /�•/ Iii-- ui'--jlii-. jL-_ Residential 822.28 68.86 - _ L Gross site Density 2.56 D.U./Ac, (2846 D.U./1057.91 Ac.) Residential Area Residence 1 Minimum Average Minimum Typical Qhhorhood Tyy.@ Lot 51ze Min. Lot Size Lot Width hot WldEh Y 1 Single Family Villas NA NA NA NA 290 i GP I ,Y '�.• •� 2 Two-Family 10,000 NA 80 Ft. BO Ft. 128 3 Townhomes NA NA NA NA 246 4 Multi-Family NA NA NA NA 300 ` g _ _ 6 Townhomes NA NA NA NA 184 8 Townhomee NA NA NA NA 168 \ � 7 Townhomes NA NA NA NA 142 e Two-Family 101000 NA NA NA 224 9 Single Family 104000 11,600 70 Ft. 75 Ft. 135 10 Single Fatally 10,000 11 ,600 70 Ft. 76 Ft. 84 11 Single Family 10,000 11,600 70 Ft. 76 Ft. 07 NEIGHBORHOOD 1 12 Single Family 111000 12,850 75 Ft. BO Ft. 90 STDgYBOOK r... Single Family Villas Ir HIGHLANDS - 13 Single Family 11,000 12,860 76 Ft. 80 Ft. 60 SUBDIVISION I 14 Single Family 12,000 13,800 80 Ft. B6 Ft. Ile 16 Single Fatally 12,000 131800 80 Ft. 85 Ft. 63 18 Single Family 11,000 12,960 75 Ft. SO Ft. BB 17 Single Family 12,000 13,800 Bo Ft. 86 Ft. 159 _. 18 Single Family 12,000 13,800 80 Ft. 8 Ft. 68 19 Single Family 12,000 19,e00 BO Ft. 86 5 Ft. 6111 Total2848 I - t r 11 T OPOSED BLACKBERRY KNOLL )I Open Space Breakdown Suburban Transitional Total SUBDIVISION j ( �1, . �� VILLAGE OF Area Acre e Area Acre e Acres Neighborhood Reglgnpj 271 O Municipal Site 0.52 2,00 2.62 2.62 --- SWEGO I y Community Clubhouse/Rec. Area --- 6.10 6.10 6.10 -- hAD.!� %` I THE SHEPHERD School Site / Park Sites 8.20 108.81 118.81 61.28 66.53 GALENA' Re� ` LUTHERAN CHURCH �YTnT� �J/ Pork Sto Buffers 27.68 80.00 107.68 107.68 G ( ,1• j 1��� Y/ 9tormwater Management 36.11 86.36 120.47 120,47 --- WA NER Oetentk\ "' Total 71.41 281.07 352.48 298.95 65.53 SWB. 1 - I - �, ROAD Noses NEIG,�IBO�HOOD 3 own ome i h All perimeter lots 5 Ft. la ds existing buffer County ant in ad will have a minimum 26 Ft. landscape buffer easement 1n addition to the p. o ar k •\ :_ /� C , RAILROA "�- = required re yard. r 1 FUTURE METRA �. Multi-Family t � .� - &' PARK AND RIDE Nis Y 3utmm�r U lita REGIONAL t 5 r COMPANY IN• tOt� _ FACILITY IN OSWEGO Toenhomealy 709 'ARK \ Townhoma EDISON ! " Two-Family 350 E LT H PANY. Single Family vtltns 999 Get COMMONWRpj ROAD C OM space Space _ Total 2848 - _ R"N'I RN eetbn -- GATES CREEK"- _ - _ --- - - - .. _ / ING7 N - n• -{ WEST UNIT 1 --- v ltaatmowiOOD 7 .: `.-T rl -r Townhome �� �{1 - T GATES CR y ^ 1-`-` -`J--u-L.11 FTEK (3I 1 NEIGHBORHOOD 8 Pork L -t WEST UNI 2 Oc Townhome , -- Ll Y. Q Z Park i1I School Open Space � L- - LSIR I II I - �_ r ;BLACKBERRY OAKS I HUNTSVILLE (ORIG. TOWN) I SUBDIVISION y J �---- FORMERLY (BRISTOL STATION) I ', (UrgNOORPORATED BRISTOL) WOOD SUBDIVISION - IER KSON'Sal it A.l do M SIUB.----qj��� •.� i ` I ^I ,.y M UB. '=1 �ut 1�Qk g ` , SA BBITT I - ----� - ll----__II l.�- SUB. 1 i ,o• Ol t.__.. t BL RL"KGEERR ..�---I . 09 n+egfSF Sht del,.r Cup e aac to _ N i Blackberry Creek �` ✓5�-•, �✓� �,�� C009efVOtlOn Area Municipal � . � � Gei ( .. Park Lake - �`-�•it"Sy = - -- -- - _ , i i Y e/ �• 1 t� L._ ` _ was` I ace i ROPa , ter, 0 Pork f • i < �\ S aces Jam , �S;6u r '� ( \ ' •.�\ \ ,�\ ,` � Lase ( � . Note: J l- � Neicahh ITC00E 17 connect) n {\r['C/\ lr AV* Rltl a data talon otoSunaet ,,, � , j ;�, Ave PIII legdeterminetl at Oma of Wool loft n In no Instance shall this re II nman4 NM1 lghsbgrthhood off pile!IaRidgIl of / v '• ' /• \ the o NeIgAborhoo- 3 6 YY \ oA.>' � �• �� ., / �0 �\ i Group Exhibit "C " Revblona Job No. 3300 06-20-03 MPI - Yorkville Concept Plan 535 Plainfield Road Suite E BEN LAND DESIGN , INC 07-21-03 Seale 1" 400' Date OS-23-03 Willowbrook, IL 60527 GRANDE RESERVE PLANNING • LANDSCAPE ARCHITECTURE (630) 325-4500 Yorkville, Illinois 5517 N.Cumberland, Ste.906 Chicago,IL 60656 e773/763-3320 m m , Ph: 773.763.3320 Falc 773.763,3325 Email: j nlmd0ameritech.nel �DAVID TAUSSIG & ASSOCIATES EXHIBIT H UNITED CITY OF YORKVILLE SSA N0. 2004-104 2012 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected Series 1 Single Family Property 02-14-353-001 228 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-002 229 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-003 230 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-004 231 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-005 232 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-006 233 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-007 234 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-008 235 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-009 236 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-010 237 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-011 238 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-012 239 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-013 240 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-014 241 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-015 242 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-016 243 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-017 244 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-018 245 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-019 246 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-020 247 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-021 248 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-022 249 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-023 250 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-024 251 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-025 252 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-026 253 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-027 254 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-028 255 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-029 256 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-030 257 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-031 258 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-353-032 259 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-001 272 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-002 271 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-003 270 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-004 269 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-005 268 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-006 267 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-007 266 SFD l $2,328.00 $365.36 $1,962.64 02-14-354-008 265 SFD l $2,328.00 $365.36 $1,962.64 02-14-354-009 264 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-010 263 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-011 262 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-012 261 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-013 302 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-014 301 SFD 1 $2,328.00 $365.36 $1,962.64 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page I of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-354-015 300 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-017 298 SFD l $2,328.00 $365.36 $1,962.64 02-14-354-018 297 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-019 296 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-020 295 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-354-021 294 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-001 283 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-002 282 SFD l $2,328.00 $365.36 $1,962.64 02-14-355-003 281 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-004 280 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-005 279 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-006 278 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-007 277 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-008 276 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-009 275 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-010 274 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-011 273 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-012 293 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-013 292 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-014 291 SFD l $2,328.00 $365.36 $1,962.64 02-14-355-015 290 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-016 289 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-017 288 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-018 287 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-019 286 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-020 285 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-355-021 284 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-001 329 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-002 328 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-003 327 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-004 326 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-005 325 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-006 324 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-007 323 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-008 322 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-009 321 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-010 320 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-011 319 SFD l $2,328.00 $365.36 $1,962.64 02-14-356-012 318 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-013 317 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-014 316 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-015 315 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-356-016 314 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-357-001 330 SFD l $2,328.00 $365.36 $1,962.64 02-14-357-002 331 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-357-003 332 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-357-004 333 SFD 1 $2,328.00 $365.36 $1,962.64 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 2 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-357-005 334 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-357-006 335 SFD l $2,328.00 $365.36 $1,962.64 02-14-357-007 336 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-357-008 337 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-357-009 338 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-357-010 339 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-357-011 340 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-357-012 341 SFD l $2,328.00 $365.36 $1,962.64 02-14-357-013 342 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-357-014 343 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-358-001 313 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-358-002 312 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-358-003 311 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-358-004 310 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-358-005 309 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-358-006 308 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-358-007 307 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-358-008 306 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-358-009 305 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-358-010 304 SFD l $2,328.00 $365.36 $1,962.64 02-14-358-011 303 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-375-001 490 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-375-002 489 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-375-003 488 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-375-004 487 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-375-005 486 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-375-006 485 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-375-007 484 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-375-008 483 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-375-009 482 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-001 466 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-002 467 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-003 468 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-004 469 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-005 470 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-007 472 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-008 473 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-009 474 SFD l $2,328.00 $365.36 $1,962.64 02-14-376-010 475 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-011 476 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-012 477 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-013 478 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-014 479 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-015 480 SFD l $2,328.00 $365.36 $1,962.64 02-14-376-016 481 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-017 454 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-018 455 SFD 1 $2,328.00 $365.36 $1,962.64 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 3 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-376-019 456 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-020 457 SFD l $2,328.00 $365.36 $1,962.64 02-14-376-021 458 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-022 459 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-023 460 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-024 461 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-025 462 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-026 463 SFD l $2,328.00 $365.36 $1,962.64 02-14-376-027 464 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-376-028 465 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-001 428 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-002 429 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-003 430 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-004 431 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-005 432 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-006 433 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-007 434 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-008 435 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-009 436 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-010 437 SFD l $2,328.00 $365.36 $1,962.64 02-14-377-011 438 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-012 439 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-013 440 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-014 441 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-015 442 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-016 443 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-017 444 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-018 445 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-019 446 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-020 447 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-021 448 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-022 449 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-023 450 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-024 451 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-025 452 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-377-026 453 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-001 393 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-002 392 SFD l $2,328.00 $365.36 $1,962.64 02-14-402-003 391 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-004 390 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-005 389 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-006 388 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-007 387 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-008 386 SFD l $2,328.00 $365.36 $1,962.64 02-14-402-009 385 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-010 384 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-011 383 SFD 1 $2,328.00 $365.36 $1,962.64 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 4 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-402-012 382 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-013 381 SFD l $2,328.00 $365.36 $1,962.64 02-14-402-014 380 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-015 379 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-016 378 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-017 377 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-018 376 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-402-019 375 SFD l $2,328.00 $365.36 $1,962.64 02-14-403-001 394 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-002 395 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-003 396 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-004 397 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-005 398 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-006 399 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-007 400 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-008 401 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-009 402 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-010 403 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-011 404 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-012 405 SFD l $2,328.00 $365.36 $1,962.64 02-14-403-013 406 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-014 407 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-015 408 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-016 409 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-017 410 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-018 411 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-019 412 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-020 413 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-021 414 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-022 415 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-023 416 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-024 417 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-026 419 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-027 420 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-028 421 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-029 422 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-030 423 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-031 424 SFD l $2,328.00 $365.36 $1,962.64 02-14-403-032 425 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-033 426 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-403-034 427 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-001 344 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-002 345 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-003 346 SFD l $2,328.00 $365.36 $1,962.64 02-14-404-004 347 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-005 348 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-006 349 SFD 1 $2,328.00 $365.36 $1,962.64 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 5 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-404-007 350 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-008 351 SFD l $2,328.00 $365.36 $1,962.64 02-14-404-009 352 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-010 353 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-011 354 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-012 355 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-013 356 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-014 357 SFD l $2,328.00 $365.36 $1,962.64 02-14-404-015 358 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-016 359 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-017 360 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-018 361 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-019 362 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-020 363 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-021 364 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-022 365 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-023 366 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-024 367 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-025 368 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-026 369 SFD l $2,328.00 $365.36 $1,962.64 02-14-404-027 370 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-028 371 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-029 372 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-030 373 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-404-031 374 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-002 91 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-003 92 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-004 93 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-005 94 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-006 95 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-007 96 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-008 97 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-009 98 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-010 99 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-011 100 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-012 101 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-013 102 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-454-014 103 SFD l $2,328.00 $365.36 $1,962.64 02-14-455-001 168 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-002 167 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-003 166 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-004 165 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-005 164 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-006 163 SFD l $2,328.00 $365.36 $1,962.64 02-14-455-007 162 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-008 161 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-009 160 SFD 1 $2,328.00 $365.36 $1,962.64 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 6 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-455-010 159 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-011 158 SFD l $2,328.00 $365.36 $1,962.64 02-14-455-012 157 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-013 156 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-014 155 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-015 177 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-016 176 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-017 175 SFD l $2,328.00 $365.36 $1,962.64 02-14-455-018 174 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-019 173 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-020 172 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-021 171 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-022 170 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-455-023 169 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-456-001 154 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-456-002 153 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-456-003 123 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-457-001 147 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-457-002 146 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-457-003 145 SFD l $2,328.00 $365.36 $1,962.64 02-14-457-004 144 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-457-005 143 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-457-006 142 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-457-007 141 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-457-008 140 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-457-009 139 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-457-010 138 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-457-011 137 SFD 1 $2,328.00 $365.36 $1,962.64 02-14-457-012 136 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-002 202 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-003 201 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-004 200 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-005 199 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-006 198 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-007 197 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-008 196 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-009 195 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-010 194 SFD l $2,328.00 $365.36 $1,962.64 02-23-103-011 193 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-012 192 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-013 191 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-014 190 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-015 189 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-016 188 SFD l $2,328.00 $365.36 $1,962.64 02-23-103-017 187 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-018 186 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-103-019 185 SFD 1 $2,328.00 $365.36 $1,962.64 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 7 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-23-104-001 203 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-002 204 SFD l $2,328.00 $365.36 $1,962.64 02-23-104-003 205 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-004 206 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-005 207 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-006 208 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-007 209 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-008 210 SFD l $2,328.00 $365.36 $1,962.64 02-23-104-009 211 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-010 212 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-011 213 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-012 214 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-013 215 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-014 216 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-015 217 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-016 218 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-017 219 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-018 220 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-019 221 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-020 222 SFD l $2,328.00 $365.36 $1,962.64 02-23-104-021 223 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-022 224 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-023 225 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-024 226 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-104-025 227 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-124-001 38 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-124-002 37 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-124-003 36 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-124-004 35 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-124-005 34 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-127-001 50 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-127-002 49 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-127-003 48 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-127-004 47 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-127-005 46 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-127-006 45 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-127-007 44 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-127-008 43 SFD l $2,328.00 $365.36 $1,962.64 02-23-127-009 42 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-127-010 41 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-127-011 40 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-127-012 39 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-001 51 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-002 52 SFD l $2,328.00 $365.36 $1,962.64 02-23-128-003 53 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-004 54 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-005 55 SFD 1 $2,328.00 $365.36 $1,962.64 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 8 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-23-128-006 56 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-007 57 SFD l $2,328.00 $365.36 $1,962.64 02-23-128-008 58 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-009 59 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-010 60 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-011 61 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-012 62 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-013 78 SFD l $2,328.00 $365.36 $1,962.64 02-23-128-014 79 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-015 80 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-016 81 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-017 82 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-018 83 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-128-019 84 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-005 5 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-006 6 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-007 7 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-008 8 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-009 9 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-010 10 SFD l $2,328.00 $365.36 $1,962.64 02-23-129-011 11 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-012 12 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-013 13 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-014 14 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-016 16 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-017 17 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-018 18 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-019 19 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-020 20 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-022 22 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-023 23 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-024 24 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-025 25 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-026 26 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-028 28 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-129-030 30 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-130-001 63 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-130-002 64 SFD l $2,328.00 $365.36 $1,962.64 02-23-130-004 66 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-130-007 69 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-130-008 70 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-130-011 73 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-130-012 74 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-130-013 75 SFD l $2,328.00 $365.36 $1,962.64 02-23-130-014 76 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-130-015 77 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-131-002 122 SFD 1 $2,328.00 $365.36 $1,962.64 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 9 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-23-131-003 121 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-131-004 120 SFD l $2,328.00 $365.36 $1,962.64 02-23-131-005 119 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-132-001 178 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-132-002 179 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-132-003 180 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-132-004 181 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-132-005 182 SFD l $2,328.00 $365.36 $1,962.64 02-23-132-006 183 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-132-007 184 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-002 135 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-003 134 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-004 133 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-005 132 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-006 131 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-007 130 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-008 129 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-009 128 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-010 127 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-011 126 SFD l $2,328.00 $365.36 $1,962.64 02-23-201-012 125 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-013 124 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-014 152 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-015 151 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-016 150 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-017 149 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-201-018 148 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-001 118 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-002 117 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-003 116 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-004 115 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-005 114 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-006 113 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-007 112 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-008 111 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-009 110 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-010 109 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-011 108 SFD l $2,328.00 $365.36 $1,962.64 02-23-203-012 107 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-013 106 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-014 105 SFD 1 $2,328.00 $365.36 $1,962.64 02-23-203-015 104 SFD 1 $2,328.00 $365.36 $1,962.64 Subtotal 464 $1,080,192.00 $169,527.04 $910,664.96 Single Family Property-Partial Prepayment(96.01%) 02-14-354-016 299 PREPAY96 1 $2,328.00 $2,249.68 $78.32 Subtotal 1 $2,328.00 $2,249.68 $78.32 Single Family Property-Partial Prepayment(34.31%) 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 10 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-23-129-002 2 PREPAY34 1 $2,328.00 $1,038.74 $1,289.26 Subtotal 1 $2,328.00 $1,038.74 $1,289.26 Series 2 Single Family Property 02-14-170-001 501 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-002 502 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-003 503 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-004 504 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-005 505 SFD l $2,328.00 $2,328.00 $0.00 02-14-170-006 506 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-007 507 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-008 508 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-009 509 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-010 510 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-011 511 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-012 512 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-013 513 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-170-014 514 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-171-001 500 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-171-002 499 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-171-003 498 SFD l $2,328.00 $2,328.00 $0.00 02-14-171-004 497 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-171-005 496 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-171-006 495 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-171-007 494 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-171-008 493 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-171-009 492 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-171-010 491 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-172-001 588 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-172-002 587 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-172-003 586 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-172-004 585 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-172-005 584 SFD l $2,328.00 $2,328.00 $0.00 02-14-172-006 583 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-173-001 573 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-173-002 574 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-173-003 575 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-173-004 576 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-173-005 577 SFD l $2,328.00 $2,328.00 $0.00 02-14-173-006 578 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-001 572 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-002 571 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-003 570 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-004 569 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-005 568 SFD l $2,328.00 $2,328.00 $0.00 02-14-174-006 567 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-007 566 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-008 557 SFD 1 $2,328.00 $2,328.00 $0.00 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page I 1 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-174-009 556 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-010 555 SFD l $2,328.00 $2,328.00 $0.00 02-14-174-011 554 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-012 553 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-013 552 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-014 551 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-174-015 550 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-175-001 549 SFD l $2,328.00 $2,328.00 $0.00 02-14-175-002 548 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-175-003 547 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-175-004 546 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-175-005 545 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-175-006 544 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-175-007 543 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-175-008 542 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-175-009 541 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-225-001 703 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-225-002 704 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-225-003 705 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-225-004 706 SFD l $2,328.00 $2,328.00 $0.00 02-14-225-005 707 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-225-006 708 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-225-007 709 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-225-008 710 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-225-009 711 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-001 712 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-002 713 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-003 714 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-004 715 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-005 716 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-006 717 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-007 718 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-008 719 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-009 720 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-010 721 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-011 722 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-227-012 723 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-228-001 596 SFD l $2,328.00 $2,328.00 $0.00 02-14-228-002 595 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-228-003 594 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-228-004 593 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-228-005 592 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-228-006 591 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-228-007 590 SFD l $2,328.00 $2,328.00 $0.00 02-14-228-008 589 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-001 663 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-002 662 SFD 1 $2,328.00 $2,328.00 $0.00 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 12 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-253-003 661 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-004 660 SFD l $2,328.00 $2,328.00 $0.00 02-14-253-005 659 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-006 658 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-007 657 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-008 656 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-009 655 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-010 654 SFD l $2,328.00 $2,328.00 $0.00 02-14-253-011 653 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-012 652 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-013 651 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-014 650 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-015 649 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-016 648 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-017 647 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-018 646 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-019 645 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-020 644 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-021 643 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-022 642 SFD l $2,328.00 $2,328.00 $0.00 02-14-253-023 641 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-024 640 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-025 639 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-026 638 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-027 637 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-028 636 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-029 635 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-030 634 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-031 633 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-253-032 632 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-001 664 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-002 665 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-003 666 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-004 667 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-005 668 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-006 669 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-007 670 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-008 671 SFD l $2,328.00 $2,328.00 $0.00 02-14-254-009 672 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-010 673 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-011 674 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-012 675 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-013 676 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-014 677 SFD l $2,328.00 $2,328.00 $0.00 02-14-254-015 678 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-016 679 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-017 680 SFD 1 $2,328.00 $2,328.00 $0.00 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 13 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-254-018 681 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-019 682 SFD l $2,328.00 $2,328.00 $0.00 02-14-254-020 683 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-021 684 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-022 685 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-023 686 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-024 687 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-025 688 SFD l $2,328.00 $2,328.00 $0.00 02-14-254-026 689 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-027 690 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-028 691 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-029 692 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-030 693 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-031 694 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-032 695 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-033 696 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-034 697 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-035 698 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-036 699 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-037 700 SFD l $2,328.00 $2,328.00 $0.00 02-14-254-038 701 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-254-039 702 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-001 597 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-002 598 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-003 599 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-004 600 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-005 601 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-006 602 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-007 603 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-008 604 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-009 605 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-010 606 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-011 607 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-012 608 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-013 609 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-014 610 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-015 611 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-016 612 SFD l $2,328.00 $2,328.00 $0.00 02-14-255-017 613 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-018 614 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-019 615 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-020 616 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-021 617 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-022 618 SFD l $2,328.00 $2,328.00 $0.00 02-14-255-023 619 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-024 620 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-025 621 SFD 1 $2,328.00 $2,328.00 $0.00 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 14 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-255-026 622 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-027 623 SFD l $2,328.00 $2,328.00 $0.00 02-14-255-028 624 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-029 625 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-030 626 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-031 627 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-032 628 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-033 629 SFD l $2,328.00 $2,328.00 $0.00 02-14-255-034 630 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-255-035 631 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-320-001 515 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-320-002 516 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-320-003 517 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-320-004 518 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-320-005 519 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-321-001 582 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-321-002 581 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-321-003 580 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-321-004 579 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-322-001 520 SFD l $2,328.00 $2,328.00 $0.00 02-14-322-002 521 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-322-003 522 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-322-004 523 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-322-005 524 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-322-006 525 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-323-001 565 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-323-002 564 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-323-003 563 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-323-004 562 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-323-005 561 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-323-006 560 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-323-007 559 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-323-008 558 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-324-001 540 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-324-002 539 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-324-003 538 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-324-004 537 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-324-005 536 SFD l $2,328.00 $2,328.00 $0.00 02-14-324-006 535 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-325-001 526 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-325-002 527 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-325-003 528 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-325-004 529 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-325-005 530 SFD l $2,328.00 $2,328.00 $0.00 02-14-325-006 531 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-325-007 532 SFD 1 $2,328.00 $2,328.00 $0.00 02-14-325-008 533 SFD 1 $2,328.00 $2,328.00 $0.00 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 15 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-325-009 534 SFD 1 $2,328.00 $2,328.00 $0.00 Subtotal 233 $542,424.00 $542,424.00 $0.00 Series 2 Duplex Property 02-11-490-002 804 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-490-003 805 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-490-004 806 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-490-005 807 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-490-006 808 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-490-007 809 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-490-008 810 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-490-009 811 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-490-010 812 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-490-011 813 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-491-002 724 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-491-003 725 DUP 2 $3,812.00 $3,812.00 $0.00 02-11-491-004 726 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-001 773 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-002 774 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-003 775 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-004 776 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-005 777 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-006 778 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-007 779 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-008 780 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-009 781 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-010 782 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-011 783 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-222-012 784 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-001 785 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-002 786 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-003 787 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-004 788 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-005 789 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-006 790 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-007 791 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-008 792 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-009 793 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-010 794 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-011 795 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-012 796 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-013 797 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-014 798 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-015 799 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-016 800 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-017 801 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-018 802 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-223-019 803 DUP 2 $3,812.00 $3,812.00 $0.00 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 16 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-224-001 814 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-002 815 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-003 816 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-004 817 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-005 818 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-006 819 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-007 820 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-008 821 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-009 822 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-010 823 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-011 824 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-012 825 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-013 826 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-014 827 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-015 828 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-016 829 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-017 830 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-018 831 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-019 832 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-020 833 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-021 834 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-224-022 835 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-011 772 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-012 771 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-013 770 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-014 769 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-015 768 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-016 767 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-017 766 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-018 765 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-019 764 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-020 763 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-021 762 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-022 761 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-023 760 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-024 759 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-225-025 758 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-014 757 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-015 756 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-016 755 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-017 754 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-018 753 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-019 752 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-020 751 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-021 750 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-022 749 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-023 748 DUP 2 $3,812.00 $3,812.00 $0.00 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 17 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-14-227-024 747 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-025 746 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-026 745 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-027 744 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-028 743 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-029 742 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-030 741 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-031 740 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-032 739 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-033 738 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-034 737 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-035 736 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-036 735 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-037 734 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-038 733 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-039 732 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-227-040 731 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-229-001 727 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-229-002 728 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-229-003 729 DUP 2 $3,812.00 $3,812.00 $0.00 02-14-229-004 730 DUP 2 $3,812.00 $3,812.00 $0.00 Subtotal 224 $426,944.00 $426,944.00 $0.00 Series 2 Townhome Property 02-14-100-020 NA THM 298 $479,482.00 $479,482.00 $0.00 Subtotal 298 $479,482.00 $479,482.00 $0.00 Prepaid Single Family Property 02-14-353-033 260 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-14-376-006 471 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-14-403-025 418 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-124-006 33 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-124-007 32 PREPAYS l $2,328.00 $2,328.00 $0.00 02-23-124-008 31 PREPAYS l $2,328.00 $2,328.00 $0.00 02-23-128-020 85 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-128-021 86 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-128-022 87 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-128-023 88 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-128-024 89 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-128-025 90 PREPAYS l $2,328.00 $2,328.00 $0.00 02-23-129-001 1 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-129-003 3 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-129-004 4 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-129-015 15 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-129-021 21 PREPAYS l $2,328.00 $2,328.00 $0.00 02-23-129-027 27 PREPAYS l $2,328.00 $2,328.00 $0.00 02-23-129-029 29 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-130-003 65 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-130-005 67 PREPAYS 1 $2,328.00 $2,328.00 $0.00 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 18 of 19 United City of Yorkville Special Service Area No.2004-104 (Central Grande Reserve) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Use Units Levied Abated Collected 02-23-130-006 68 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-130-009 71 PREPAYS 1 $2,328.00 $2,328.00 $0.00 02-23-130-010 72 PREPAYS 1 $2,328.00 $2,328.00 $0.00 Subtotal 24 $55,872.00 $55,872.00 $0.00 Exempt 02-11-300-015 3013 EX 0 $0.00 $0.00 $0.00 02-11-490-001 3016 EX 0 $0.00 $0.00 $0.00 02-11-491-001 3015 EX 0 $0.00 $0.00 $0.00 02-14-100-019 3010 EX 0 $0.00 $0.00 $0.00 02-14-170-015 3009 EX 0 $0.00 $0.00 $0.00 02-14-175-012 3026 EX 0 $0.00 $0.00 $0.00 02-14-175-013 3027 EX 0 $0.00 $0.00 $0.00 02-14-225-010 3017 EX 0 $0.00 $0.00 $0.00 02-14-227-013 3014 EX 0 $0.00 $0.00 $0.00 02-14-352-004 3006 EX 0 $0.00 $0.00 $0.00 02-14-352-005 3004 EX 0 $0.00 $0.00 $0.00 02-14-353-034 3007 EX 0 $0.00 $0.00 $0.00 02-14-404-032 3008 EX 0 $0.00 $0.00 $0.00 02-14-454-001 3002 EX 0 $0.00 $0.00 $0.00 02-14-458-002 3003 EX 0 $0.00 $0.00 $0.00 02-14-458-003 3003 EX 0 $0.00 $0.00 $0.00 02-23-103-001 3005 EX 0 $0.00 $0.00 $0.00 02-23-129-031 3000 EX 0 $0.00 $0.00 $0.00 02-23-131-006 3001 EX 0 $0.00 $0.00 $0.00 Subtotal 0 $0.00 $0.00 $0.00 GRAND TOTALS 1,245 $2,589,570.00 1,677,537.46 $912,032.54 (#of units) (maximum taxes) (taxes abated) (taxes levied) 12/7/12 7:22AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-104\2012\Tax Page 19 of 19 Ordinance No. 2013- ORDINANCE ABATING SPECIAL SERVICE AREA TAXES FOR SPECIAL SERVICE AREA NUMBER 2004-107 (RAINTREE VILLAGE II PROJECT) BE IT ORDAINED BY THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, AS FOLLOWS: Section 1. It is found and declared by the City Council of the United City of Yorkville, Kendall County, Illinois (the "City"), as follows: (a) The City Council of the City adopted Ordinance No. 2005-91 on November 22, 2005 (the "Bond Ordinance") which: (i)provided for the issuance of not to exceed $10,000,000 of Special Service Area Number 2004-107 Special Tax Bonds, Series 2005 (Raintree Village II Project) (the "Bonds"), of the United City of Yorkville, which were issued in the original principal amount of $9,400,000 for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2004-107 (the "Special Service Area"); and (ii) provided for the levy of a Special Tax upon all taxable property within the Special Service Area sufficient to pay the principal of the Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and Administrative Expenses of the Special Service Area for each such year. The Bond Ordinance also authorized the City to abate the taxes levied pursuant to such Ordinance to the extent the taxes levied exceeded the Special Tax Requirement (as defined in the Bond Ordinance) as calculated pursuant to the Special Service Area Number 2004-107 Special Tax Roll and Report (the "Special Tax Report") prepared by David Taussig & Associates, Inc. (the "Consultant"). Ordinance No.2013- Page 1 (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2012 for the Bonds is $741,652.00 and the 2012 Levy for Special Taxes is $741,652.00. Section 2. Of the $748,636.00 of Special Taxes levied for calendar year 2012 pursuant to Section 6 of the Bond Ordinance $6,984.00 of such Special Taxes is hereby abated resulting in a 2012 calendar year levy of$741,652.00. Section 3. It is the duty of the County Clerk of Kendall County to abate those taxes as provided in Section 2 of this Ordinance. Section 4. The City Council of the City hereby approves the United City of Yorkville Special Service Area Number 2004-107 Administration Report Levy Year 2012 dated December 7, 2012 prepared by David Taussig & Associates, Inc. and the 2012 Amended Special Tax Roll attached to such report with such changes therein as are deemed necessary by the Mayor and the City's consultant to reflect any changes in final parcel identification numbers. Section 5. All ordinances, resolutions and orders or parts of ordinances, resolutions and orders in conflict with this ordinance are repealed to the extent of such conflict. The City Clerk shall cause this Ordinance to be published in pamphlet form. This Ordinance shall be in full force and effect after passage and publication as provided by law. Ordinance No.2013- Page 2 Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this day of , A.D. 2013. City Clerk ROSE ANN SPEARS DIANE TEELING KEN KOCH JACKIE MILSCHEWSKI CARLO COLOSIMO MARTY MUNNS CHRIS FUNKHOUSER LARRY KOT SIGNED by the Mayor this day of , 2013. Mayor ATTEST: City Clerk Published in pamphlet form January , 2013. Ordinance No.2013- Page 3 UNITED CITY OF YORKVILLE E'ST. . 1936 SPECIAL SERVICE AREA NO.2004-107 ADMINISTRATION REPORT LEVY YEAR 2012 DECEMBER 14,2012 Newport Beach Riverside San Francisco Chicago Dallas UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 2012 ADMINISTRATION REPORT PREPARED FOR UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 PREPARED BY DAVID TAUSSIG&ASSOCIATES,INC. Corporate Office 5000 Birch Street, Suite 6000 Newport Beach, California 92660 Division Offices Riverside, California San Francisco, California Chicago, Illinois Dallas, Texas �J FSDAVID TAUSSIG & ASSOCIATES Table of Contents Section Page INTRODUCTION................................................................................................................................1 AUTHORIZED SPECIAL SERVICES................................................................................................................................1 BONDEDINDEBTEDNESS.............................................................................................................................................I SPECIALTAXES...........................................................................................................................................................2 I. SPECIAL TAX REQUIREMENT .....................................................................................................3 IL ACCOUNT ACTIVITY SUMMARY................................................................................................4 III. MAXIMUM,ABATED,AND EXTENDED SPECIAL TAXES..........................................................7 IV. PRIOR YEAR SPECIAL TAX COLLECTIONS............................................................................10 2007 SPECIAL TAX RECEIPTS....................................................................................................................................10 TAXSALES AND FORECLOSURES..............................................................................................................................10 V. DEVELOPMENT STATUS...........................................................................................................11 EQUALIZEDASSESSED VALUE..................................................................................................................................11 VI. OUTSTANDING BONDS............................................................................................................12 BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS........................................................................................12 SPECIAL TAX PREPAYMENTS....................................................................................................................................12 VII. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO...............................................13 VIII. AD VALOREM PROPERTY TAX RATES................................................................................14 EXHIBIT A FUNDS AND ACCOUNTS EXHIBIT B APPLICATION OF SPECIAL TAX EXHIBIT C APPLICATION OF EARNINGS EXHIBIT D SOURCES AND USES OF FUNDS EXHIBIT E DEBT SERVICE SCHEDULE EXHIBIT F AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT G SPECIAL TAX ROLL AND REPORT EXHIBIT H 2012 AMENDED SPECIAL TAX ROLL �J FSDAVID TAUSSIG & ASSOCIATES Introduction This report calculates the 2012 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2004-107 ("SSA No. 2004-107") Special Tax Bonds, Series 2005 (Raintree Village II Project) (the "Series 2005 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2004-107. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2004-107. The City Aldermen must annually, prior to the last Tuesday of December, approve by ordinance the special taxes to be collected, abate the Maximum Parcel Special Taxes in excess of the special taxes to be collected, and direct the County Clerk of Kendall County to extend the special taxes for collection. The special taxes will be billed on the tax bill for ad valorem property taxes. SSA No. 2004-107 was established by Ordinance No. 2005-90 (the "Establishing Ordinance"), adopted on November 22, 2005. The Establishing Ordinance authorized SSA No. 2004-107 to provide special services, issue bonds, and levy a special tax to repay the bonds. Authorized Special Services The authorized special services include: • Engineering; • Soil testing and appurtenant work; • Mass grading and demolition; • Storm water management facilities; • Storm drainage systems and storm sewers; • Site clearing and tree removal; • Public water facilities; • Sanitary sewer facilities; • Erosion control measures; • Roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths and related street improvements, equipment and materials necessary for the maintenance thereof, • Landscaping, wetland mitigation and tree installation; • Park improvements; • Costs for land and easement acquisitions relating to any of the foregoing improvements; and • Required tap-on and related fees for water or sanitary sewer services and other eligible costs. Bonded Indebtedness The Establishing Ordinance specified that not more than $10,000,000 in bonds may be issued by SSA No. 2004-107. Ordinance No. 2005-91 (the 'Bond Ordinance"), adopted on December 2, 2005 approved the form of a trust indenture and preliminary limited offering memorandum and United City of Yorkville SSA No. 2004-107 Page 1 2012 Administration Report December 14, 2012 �J PWDAVID TAUSSIG & ASSOCIATES provided for the issuance of not more than $10,000,000 in Series 2005 Bonds. The Series 2005 Bonds were issued in the amount of $9,400,000 in December 2005. The current debt service schedule is attached hereto as Exhibit E and a brief summary of any optional redemption of bonds is contained in Section VI herein. Special Taxes The Establishing Ordinance incorporates the United City of Yorkville Special Service Area Number 2004-107 Special Tax Roll and Report (the "Special Tax Roll and Report"). The Special Tax Roll and Report sets forth the Maximum Parcel Special Taxes which have been levied for the payment of principal of and interest on the Series 2005 Bonds and the administration and maintenance of SSA No. 2004-107 and is attached hereto as Exhibit G. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2004-107 Page 2 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES I. Special Tax Requirement The SSA No. 2004-107 2012 Special Tax Requirement is equal to $1,304,075 which exceeds the Maximum Parcel Special Taxes by $562,423. As shown in Table 1 below, the 2012 Special Tax Requirement is equal to the sum of the Series 2005 debt service for the twelve months ending March 1, 2014, estimated administrative expenses, and the reserve fund replenishment. TABLE 1 SPECIAL SERVICE AREA No 2004-107 2012 SPECIAL TAX REQUIREMENT SOURCES OF FUNDS $741,652 Prior Year Surplus/(Deficit) $0 Earnings $0 Special Taxes Billed $741,652 USES OF FUNDS ($1,304,075) Debt Service Interest- 09/01/2013 ($279,938) Interest- 03/01/2014 ($279,938) Principal- 03/01/2014 ($115,000) Administrative Expenses ($21,153) Delinquent Special Taxes $0 Reserve Fund Replenishment ($608,047) Projected Surplus/(Deficit) -09/01/2013 ($562,423) United City of Yorkville SSA No. 2004-107 Page 3 2012 Administration Report December 14, 2012 �J PSDAVID TAUSSIG & ASSOCIATES H. Account Activity Summary The Trust Indenture for the Series 2005 Bonds (the "2005 Indenture") establishes five funds and three accounts. The five funds are the Bond and Interest Fund, Reserve Fund, Improvement Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund are the Capitalized Interest Account and Special Redemption Account. Within the Improvement Fund is the Cost of Issuance Account. A diagram of the funds and accounts is included herein as Exhibit A. Money held in any of the funds and accounts can be invested at the direction of the City and in conformance with the limitations set forth in the 2005 Indenture. Investment interest earnings, if any, will generally be applied to the fund or account for which the investment is made. Diagrams of the application of special taxes and earnings are attached as Exhibits B and C, respectively. A summary of account activity for the twelve months ending August 31, 2012 is shown in Table 2 below. A monthly summary of account activity is attached as Exhibit D. United City of Yorkville SSA No. 2004-107 Page 4 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES TABLE 2 SPECIAL SERVICE AREA NO 2004-107 TRANSACTION SUMMARY SPECIAL ADMINISTRATIVE RESERVE BOND AND REDEMPTION EXPENSE FUND FUND INTEREST FUND FUND SOURCES OF FUNDS-ACTUAL Beginning Balance-09/01/2011 $8,794 $910,563 $360,224 S1,333 Earnings $3 $281 $16 SO Special Taxes Prior Year(s) $0 $0 $327,879 $0 Levy Year 2011 $0 $0 $26,305 $0 Miscellaneous $0 $0 $0 SO US ES OF FUNDS-ACTUAL Account Transfers $0 ($280) $280 SO Administrative Expense Transfers Fiscal Year 2011 Prefunding $22,957 $0 ($22,957) $0 Fiscal Year 2011 Budget $0 $0 $0 $0 Debt Service Interest- 09/01/2011 $0 $0 ($285,656) $0 Interest- 03/01/2012 $0 $0 ($285,656) $0 Principal- 03/01/2012 $0 $0 ($84,000) $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $0 Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Refund to Property Owners $0 $0 $0 $0 Administrative Expenses ($26,630) $0 $0 $0 Ending Balance-08/31/2012 $5,125 $910,564 $36,434 $1,333 United City of Yorkville SSA No. 2004-107 Page S 2012 Administration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES The calculation of the estimated 2013 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2004-107 ESTIMATED 2013 BOND YEAR-END FUND BALANCES SEPTEMBER 1, 2012 THROUGH MARCH 1, 2013 SPECIAL ADMINISTRATIVE RESSFnvE BoND AND REDUMTION EXPENSE FOND FOND INTEREST FtiND FUND SOURCES OF FUNDS-PROJECTID Beginning Balance-08/31/2012 $5,125 5910,564 $36,434 $1,333 Earnings $0 SO $0 SO Special Taxes Prior Year(s) $0 $0 $0 $0 Levy Year 2011 $0 $0 $20,580 $0 USES OF FUNDS-PROJECTED Account Transfers $0 ($608,048) $608,048 $0 Administrative Expense Transfers Levy Year 2012 Prefunding $0 $0 $0 $0 Levy Year 2011 Budget $0 $0 $0 $0 Debt Service Interest- 09/01/2012 $0 $0 ($283,031) $0 Principal- 03/01/2013 $0 $0 ($99,000) $0 Interest- 03/01/2013 $0 $0 ($283,031) $0 Administrative Expenses Remaining Levy Year 2011 Expenses ($8,252) $0 $0 SO Ending Balance-03/01/2013 ($3,127) $302,516 $0 $1,333 Reserve Fund Requirement $0 ($910,563) $0 $0 Funds Not Eligible for Levy Surplus $0 $0 $0 ($1,333) Projected Surplus/(Deficit) 03/01/2013 ($3,127) ($608,047) $0 $0 United City of Yorkville SSA No. 2004-107 Page 6 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2012 Maximum Parcel Special Taxes equal $748,636. Subtracting the 2012 Special Tax Requirement of$741,652 results in an abatement of $6,984. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2004-107 is abated in equal percentages until the special tax remaining equals the Special Tax Requirement. The maximum, abated, and extended special tax for each special tax classification is shown in Table 4 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Exhibit H. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. TABLE 4 SPECIAL SERVICE AREA NO 2004-107 MAXIMUM,ABATED AND EXTENDED SPECIAL TAXES MAXIMUM PARCEL SPECIAL ABATED SPECIAL EXTENDED SPECIAL.TAX CLASSIFICATION TAX TAX SPECIAL.TAX Single Family Dwelling Unit $2,328.00 $0.00 $2,328.00 Single Family Dwelling Unit- Prepaid $2,328.00 $2,328.00 $0.00 Duplex Dwelling Unit $1,906.00 $1,906.00 $0.00 Duplex Dwelling Unit- Prepaid $1,906.00 $1,906.00 $0.00 Townhome Dwelling Unit $1,609.00 $0.00 $1,609.00 FTOwnhorneDwellingUnit- Prepaid $1,609.00 $1,609.00 $0.00 United City of Yorkville SSA No. 2004-107 Page 7 2012 Administration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES A comparison of the maximum and extended special tax amounts for 2012 and 2011 is shown in Table 5 below. TABLE 5 SPECIAL SERVICE AREA NO 2004-107 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAXES PERCENTAGE SPECIAL TAX CLASSIFICATION L CHANGE Maximum Parcel Special Tax ■ Single Family Dwelling Unit $2,328.00 $2,294.00 1.5% Duplex Dwelling Unit $1,906.00 $1,878.00 1.5% Townhome Dwelling Unit $1,609.00 $1,585.00 1.5% Extended Special Tax Single Family Dwelling Unit $2,328.00 $2,148.86 8.3% Duplex Dwelling Unit $1,906.00 $1,759.18 8.3% Townhome Dwelling Unit $1,609.00 $1,484.72 8.4% The schedule of the remaining SSA No. 2004-107 Maximum Parcel Special Taxes is shown in Table 6 on the following page. The Maximum Parcel Special Taxes escalate one and one-half percent(1.50%) annually through 2033. United City of Yorkville SSA No. 2004-107 Page 8 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES TABLE 6 SPECIAL SERVICE AREA NO 2004-107 MAXIMUM PARCEL SPECIAL TAXES PER UNrr LEVY COLLECTION SINGLE YEAR YEAR AGGREGATE FAMILY DUPLEX TowNI3ow 2012 2013 $748,636 $2,328 $1,906 $1,609 2013 2014 $759,880 $2,363 $1,935 $1,633 2014 2015 $771,124 $2,398 $1,964 $1,657 2015 2016 $782,698 $2,434 $1,993 $1,682 2016 2017 $794,512 $2,471 $2,023 $1,707 2017 2018 $806,454 $2,508 $2,053 $1,733 2018 2019 $818,636 $2,546 $2,084 $1,759 2019 2020 $830,818 $2,584 $2,115 $1,785 2020 2021 $843,368 $2,623 $2,147 $1,812 2021 2022 $855,918 $2,662 $2,179 $1,839 2022 2023 $868,836 $2,702 $2,212 $1,867 2023 2024 $881,956 $2,743 $2,245 $1,895 2024 2025 $895,114 $2,784 $2,279 $1,923 2025 2026 $908,602 $2,826 $2,313 $1,952 2026 2027 $922,128 $2,868 $2,348 $1,981 2027 2028 $935,984 $2,911 $2,383 $2,011 2028 2029 $950,080 $2,955 $2,419 $2,041 2029 2030 $964,304 $2,999 $2,455 $2,072 2030 2031 $978,768 $3,044 $2,492 $2,103 2031 2032 $993,562 $3,090 $2,529 $2,135 2032 2033 $1,008,394 $3,136 $2,567 $2,167 2033 2034 $1,023,594 $3,183 $2,606 1 $2,200 United City of Yorkville SSA No. 2004-107 Page 9 2012 Administration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES IV. Prior Year Special Tax Collections The SSA No. 2004-107 special tax is billed and collected by Kendall County (the "County") in the same manner and at the same time as general ad valorem property taxes. The City may provide for other means of collecting the special tax, if necessary to meet the financial obligations of SSA No. 2004-107. 2011 Special Tax Receipts As of December 6, 2012 SSA No. 2004-107 2011 special tax receipts totaled $46,885.28. Special taxes in the amount $637,630.86 are unpaid for delinquency rate of 93.15%. A breakdown of the paid and unpaid special taxes by owner of record is shown in Table 7 below. TABLE 7 SPECIAL SERVICE AREA NO 2004-107 2011 PAID AND UNPAID SPECIAL TAXES TOTAL UNPAID PERCENT OWNER SPECIAL TAxES SPECIAL TAx s UNPAID Homeowners $46,885.28 $0.00 0.00% Lennar Homes LLC $418,447.14 $418,447.14 100.00% Ramtree Village LLC $201,992.84 $201,992.84 100.00% Raintree Village 11 LLC $17,190.88 $17,190.88 100.00% Total $684,516.14 $637,630.86 93.15% Tax Sales and Foreclosures The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the special tax. The City is not currently pursuing any foreclosure actions. Two-hundred thirty-seven (237) parcels were delinquent on November 12, 2012 and were presented for tax sale at the Kendall County Annual Tax Sale held on November 13, 2012. The delinquent special taxes for the 237 delinquent parcels were not sold and remain unpaid. United City of Yorkville SSA No. 2004-107 Page 10 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES V. Development Status SSA No. 2004-107 is comprised of two hundred and two (202) single family homes, thirty-eight (38) duplex units, and one hundred twenty-eight (128) townhomes, which is consistent with the original projections. An aerial map of SSA No. 2004-107 is attached as Exhibit F. The number of units in each plat is summarized in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2004-107 LAND USE SUMMARY PLAT RECORDED LAND USE NUMBER OF UNITS Unit 4 Yes Duplex 38 Unit 4 Yes Townhome 128 Unit 5 Yes Single Family 102 Unit 6 Yes Single Family 100 Total 368 Equalized Assessed Value The 2011 equalized assessed value was $1,561,187. The average assessed value per single- family dwelling unit equals $69,690. The average assessed value per duplex dwelling unit equals $0. The average assessed value per townhome dwelling unit equals $39,730. The full value of the residential development is not yet available. United City of Yorkville SSA No. 2004-107 Page I1 2012 A dm in istration Report December 14, 2012 �J �DAVID TAUSSIG & ASSOCIATES VT Outstanding Bonds The Series 2005 Bonds were issued in December 2005 as fixed rate bonds with an original principal amount of $9,400,000. As of September 2, 2012, the outstanding principal was $9,057,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit E. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $87,000 of the Series 2005 Bonds have been redeemed as shown in Table 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2004-107 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS REDEMPTION DATE BONDS REDEEmE,D March 1, 2007 $29,000 September 1, 2007 $29,000 March 1, 2008 1 $29,000 Total Redeemed $87,000 Special Tax Prepayments The SSA No. 2004-107 Maximum Parcel Special Tax may be prepaid and permanently satisfied, or prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Administrator and in accordance with the Bond Indenture. The prepayment calculation formula is set forth in the Special Tax Roll and Report. To-date, the Maximum Parcel Special Tax has been prepaid in full for three single family dwelling units. No partial prepayments have been received. United City of Yorkville SSA No. 2004-107 Page 12 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES VII. Equalized Assessed Value and Value to Lien Ratio The SSA No. 2004-107 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 10 below. TABLE 10 SPECIAL SERVICE AREA NO 2004-107 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO 2011 EQUAHzED 2011 OUTSTANDING VALUE To LIEN As S ES S ED VALUE' APPRAIs ED VALUEZ BONDS 3 RATIO $1,561,187 1 $4,683,561 $9,057,000 0.52:1 1 Source: Kendall County Value includes farm land. Full residential value has not yet been assigned. 2 Based on three times the equalized assessed value of the special service area. 3 As of September 2,2012 United City of Yorkville SSA No. 2004-107 Page 13 2012 Administration Report December 14, 2012 �J FSDAVID TAUSSIG & ASSOCIATES VIII. Ad Valorem Property Tax Rates The 2011 general ad valorem tax rates for SSA No. 2004-107 are shown in Table 11 below. TABLE 11 SPECIAL SERVICE AREA NO 2004-107 2011 AD VALOREM PROPERTY TAX RATES4 City Rates 0.704490% Corporate 0.35846% I.M.R.F. 0.09182% Police Protection 0.07142% Police Pension 0.08996% Garbage 0.00000% Audit 0.00816% Liability Insurance 0.00816% Social Security/IMRF 0.06121% School Crossing Guard 0.00510% Unemployment Insurance 0.01020% IMRF— Library 0.00000% Social Security- Library 0.00000% Kendall Township4 8.526510% County 0.69985% Kendall Township 0.08577% Forest Preserve 0.12047% Library 0.30419% School District CU-115 5.91012% Junior College #516 0.47020% Bristol-Kendall Fire Protection District 0.71757% Yorkville/Bristol Sanitary District 0.00000% Kendall Road District 0.21834% Total Tax Rate AL L 9.231000% 4 Source: Kendall County for Tax Codes KE003 and KE021. United City of Yorkville SSA No. 2004-107 Page 14 2012 Administration Report December 14, 2012 �DAVID TAUSSIG & ASSOCIATES EXHIBIT A UNITED CITY OF YORKVILLE SSA No. 2004--107 FUNDS AND ACCOUNTS United City of Yorkville Special Service Area No. 2004- 107 Funds and Accounts SSA No.2004-107 Funds And Account Improvement Bond and Administrative Reserve Fund Interest Rebate Fund Expense-1 r Fund I I Fund I Fund Special Capitalized Cost of Redemption Interest Issuance Account Account Account �DAVID TAUSSIG & ASSOCIATES EXHIBIT B UNITED CITY OF YORKVILLE SSA No. 2004--107 APPLICATION OF SPECIAL TAX United City of Yorkville Special Service Area No. 2004-107 Application of Special Taxi SSA No. 2004-107 Funds/Accounts Reserve Fund Bond and Improvement Administrative Interest Fund Rebate Fund Expense Fund 3 12 - Fund 2 Capitalized Special Cost of Issuance Interest Redemption Account Account Account 1. Special Tax applied in sequence shown. 2. In an amount sufficient to pay Debt Service on the Bonds. �DAVID TAUSSIG & ASSOCIATES EXHIBIT C UNITED CITY OF YORKVILLE SSA No. 2004--107 APPLICA TION OFEARNINGS United City of Yorkville Special Service Area No. 2004- 107 Application of Earnings' SSA No.2004-107 Funds And Account Bond and Administrative Improvement Reserve Fund z Interest Rebate Fund Expense Fund Fund I Fund Special Capitalized Cost of Redemption Interest Issuance Account Account Account 1. Earnings remain in fund or account from which they accrued unless otherwise indicated. 2. Reserve Fund earnings are transferred into the Improvement Fund prior to completion of the -■ Special Services and to the Bond and Interest Fund thereafter. �DAVID TAUSSIG & ASSOCIATES EXHIBIT D UNITED CITY OF YORKVILLE SSA N0. 2004-107 SOURCES AND USES United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 September 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $8,794 $1,108,680 $0 $360,224 $0 $1,333 $0 $1,108,680 $910,563 $2,389,594 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $324,583 $0 $0 $0 $0 $0 $324,583 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $1 $0 $0 $0 $0 $0 $0 $1 $1 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 $-0 Lo Lo TOTAL SOURCES $0 $1 $0 $324,583 $0 $0 $0 $0 $1 $324,584 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 ($285,656) $0 $0 $0 $0 $0 ($285,656) PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 $0 Lo Lo TOTAL USES $0 $0 $0 ($285,656) $0 $0 $0 $0 $0 ($285,656) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $8,794 $1,108,680 $0 $399,150 $0 $1,333 $0 $0 $910,564 $2,428,522 PRINTED: 11/12/12 15:53 PAGE:71 United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 October 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $8,794 $1,108,680 $0 $399,150 $0 $1,333 $0 $1,108,680 $910,564 $2,428,522 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $3,279 $0 $0 $0 $0 $0 $3,279 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $1 $0 $0 $0 $0 $0 $0 $1 $2 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 $-0 Lo Lo TOTAL SOURCES $0 $1 $0 $3,279 $0 $0 $0 $0 $1 $3,281 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,614) $0 $0 $0 $0 $0 $0 $0 $0 ($2,614) MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 $0 Lo Lo TOTAL USES ($2,614) $0 $0 $0 $0 $0 $0 $0 $0 ($2,614) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $6,180 $1,108,681 $0 $402,429 $0 $1,333 $0 $0 $910,564 $2,429,188 PRINTED: 11/12/12 15:53 PAGE:72 United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 November 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $6,180 $1,108,681 $0 $402,429 $0 $1,333 $0 $1,108,681 $910,564 $2,429,188 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $17 $0 $0 $0 $0 $0 $17 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $2 $0 $1 $0 $0 $0 $0 $2 $5 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 Lo Lo Lo TOTAL SOURCES $0 $2 $0 $18 $0 $0 $0 $0 $2 $22 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($10,500) $0 $0 $0 $0 $0 $0 $0 $0 ($10,500) MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 $0 Lo Lo TOTAL USES ($10,500) $0 $0 $0 $0 $0 $0 $0 $0 ($10,500) TRANSFERS $22,957 $0 $0 ($22,957) $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $18,637 $1,108,683 $0 $379,490 $0 $1,333 $0 $0 $910,566 $2,418,710 PRINTED: 11/12/12 15:53 PAGE:73 United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 December 2011 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $18,637 $1,108,683 $0 $379,490 $0 $1,333 $0 $1,108,683 $910,566 $2,418,710 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 Lo Lo Lo TOTAL SOURCES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 Lo $00 $00 $00 $0 Lo Lo TOTAL USES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $18,637 $1,108,683 $0 $379,490 $0 $1,333 $0 $0 $910,566 $2,418,710 PRINTED: 11/12/12 15:53 PAGE:74 United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 January 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $18,637 $1,108,683 $0 $379,490 $0 $1,333 $0 $1,108,683 $910,566 $2,418,710 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $9 $0 $3 $0 $0 $0 $0 $8 $20 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 Lo Lo Lo TOTAL SOURCES $0 $9 $0 $3 $0 $0 $0 $0 $8 $20 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,614) $0 $0 $0 $0 $0 $0 $0 $0 ($2,614) MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 $0 Lo Lo TOTAL USES ($2,614) $0 $0 $0 $0 $0 $0 $0 $0 ($2,614) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $16,023 $1,108,692 $0 $379,493 $0 $1,333 $0 $0 $910,574 $2,416,115 PRINTED: 11/12/12 15:53 PAGE:75 United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 February 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $16,023 $1,108,692 $0 $379,493 $0 $1,333 $0 $1,108,692 $910,574 $2,416,115 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $16 $0 $5 $0 $0 $0 $0 $13 $34 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 Lo Lo Lo TOTAL SOURCES $0 $16 $0 $5 $0 $0 $0 $0 $13 $34 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 Lo $00 $00 $00 $0 Lo Lo TOTAL USES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $16,023 $1,108,708 $0 $379,499 $0 $1,333 $0 $0 $910,587 $2,416,150 PRINTED: 11/12/12 15:53 PAGE:76 United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 March 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $16,023 $1,108,708 $0 $379,499 $0 $1,333 $0 $1,108,708 $910,587 $2,416,150 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $1 $46 $0 $1 $0 $0 $0 $0 $37 $85 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 Lo Lo Lo TOTAL SOURCES $1 $46 $0 $1 $0 $0 $0 $0 $37 $85 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 ($369,656) $0 $0 $0 $0 $0 ($369,656) PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 $0 Lo Lo TOTAL USES $0 $0 $0 ($369,656) $0 $0 $0 $0 $0 ($369,656) TRANSFERS $0 $0 $0 $24 $0 $0 $0 $0 ($24) $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $16,024 $1,108,754 $0 $9,867 $0 $1,333 $0 $0 $910,600 $2,046,578 PRINTED: 11/12/12 15:53 PAGE:77 United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 April 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $16,024 $1,108,754 $0 $9,867 $0 $1,333 $0 $1,108,754 $910,600 $2,046,578 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $1 $39 $0 $0 $0 $0 $0 $0 $32 $73 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 Lo Lo Lo TOTAL SOURCES $1 $39 $0 $0 $0 $0 $0 $0 $32 $73 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,576) $0 $0 $0 $0 $0 $0 $0 $0 ($2,576) MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 $0 Lo Lo TOTAL USES ($2,576) $0 $0 $0 $0 $0 $0 $0 $0 ($2,576) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $13,449 $1,108,793 $0 $9,868 $0 $1,333 $0 $0 $910,633 $2,044,075 PRINTED: 11/12/12 15:53 PAGE:78 United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 May 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $13,449 $1,108,793 $0 $9,868 $0 $1,333 $0 $1,108,793 $910,633 $2,044,075 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $7,272 $0 $0 $0 $0 $0 $7,272 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $1 $56 $0 $1 $0 $0 $0 $0 $46 $103 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 $-0 Lo Lo TOTAL SOURCES $1 $56 $0 $7,272 $0 $0 $0 $0 $46 $7,375 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($3,500) $0 $0 $0 $0 $0 $0 $0 $0 ($3,500) MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 $0 Lo Lo TOTAL USES ($3,500) $0 $0 $0 $0 $0 $0 $0 $0 ($3,500) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $9,949 $1,108,849 $0 $17,140 $0 $1,333 $0 $0 $910,679 $2,047,950 PRINTED: 11/12/12 15:53 PAGE:79 United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 June 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $9,949 $1,108,849 $0 $17,140 $0 $1,333 $0 $1,108,849 $910,679 $2,047,950 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $16,009 $0 $0 $0 $0 $0 $16,009 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $1 $68 $0 $1 $0 $0 $0 $0 $56 $126 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 $-0 Lo Lo TOTAL SOURCES $1 $68 $0 $16,010 $0 $0 $0 $0 $56 $16,135 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,250) $0 $0 $0 $0 $0 $0 $0 $0 ($2,250) MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 $0 Lo Lo TOTAL USES ($2,250) $0 $0 $0 $0 $0 $0 $0 $0 ($2,250) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $7,700 $1,108,917 $0 $33,150 $0 $1,333 $0 $0 $910,735 $2,061,835 PRINTED: 11/12/12 15:53 PAGE:80 United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 July 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $7,700 $1,108,917 $0 $33,150 $0 $1,333 $0 $1,108,917 $910,735 $2,061,835 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $162 $0 $0 $0 $0 $0 $162 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $54 $0 $2 $0 $0 $0 $0 $45 $101 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 LO Lo Lo TOTAL SOURCES $0 $54 $0 $163 $0 $0 $0 $0 $45 $262 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES ($2,576) $0 $0 $0 $0 $0 $0 $0 $0 ($2,576) MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 $0 Lo Lo TOTAL USES ($2,576) $0 $0 $0 $0 $0 $0 $0 $0 ($2,576) TRANSFERS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $5,124 $1,108,971 $0 $33,313 $0 $1,333 $0 $0 $910,779 $2,059,522 PRINTED: 11/12/12 15:53 PAGE:81 United City of Yorkville Special Service Area No. 2004-107 Raintree Village II - Series 2004 August 2012 ADMINISTRATIVE COST OF BOND& CAPITALIZED SPECIAL EXPENSE IMPROVEMENT ISSUANCE INTEREST INTEREST REDEMPTION CREDIT GENERAL RESERVE FUND FUND ACCOUNT FUND ACCOUNT ACCOUNT ACCOUNT ACCOUNT FUND TOTAL BEGINNING BALANCE $5,124 $1,108,971 $0 $33,313 $0 $1,333 $0 $1,108,971 $910,779 $2,059,522 SOURCES OF FUNDS SPECIAL TAX RECEIPTS $0 $0 $0 $2,862 $0 $0 $0 $0 $0 $2,862 INVESTMENT AGREEMENT EARNINGS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 OTHER INVESTMENT EARNINGS $0 $51 $0 $2 $0 $0 $0 $0 $42 $94 MISCELLANEOUS $0 $0 $0 Lo $00 $0 $0 $-0 Lo Lo TOTAL SOURCES $0 $51 $0 $2,864 $0 $0 $0 $0 $42 $2,957 USES OF FUNDS INTEREST PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PRINCIPAL PAYMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PUBLIC IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 MISCELLANEOUS $0 $0 $0 Lo $0 $0 $0 $0 Lo Lo TOTAL USES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TRANSFERS $0 $0 $0 $257 $0 $0 $0 $0 ($257) $0 ACCRUED INTEREST PAID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ENDING BALANCE $5,125 $1,109,022 $0 $36,434 $0 $1,333 $0 $0 $910,564 $2,062,478 PRINTED: 11/12/12 15:53 PAGE:82 �DAVID TAUSSIG & ASSOCIATES EXHIBIT E UNITED CITY OF YORKVILLE SSA No. 2004--107 DEBT SERVICE SCHEDULE �DAVID TAUSSIG & ASSOCIATES UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 DEBT SERVICE SCHEDULE YEAR ENDING (3/1) PAYMENT DATE PRINCIPAL INTEREST DEBT SERVICE 2012 9/1/2011 $0 $285,656 $285,656 2012 3/1/2012 $84,000 $285,656 $369,656 2013 9/1/2012 $0 $283,031 $283,031 2013 3/1/2013 $99,000 $283,031 $382,031 2014 9/1/2013 $0 $279,938 $279,938 2014 3/1/2014 $115,000 $279,938 $394,938 2015 9/1/2014 $0 $276,344 $276,344 2015 3/1/2015 $132,000 $276,344 $408,344 2016 9/1/2015 $0 $272,219 $272,219 2016 3/1/2016 $147,000 $272,219 $419,219 2017 9/1/2016 $0 $267,625 $267,625 2017 3/1/2017 $167,000 $267,625 $434,625 2018 9/1/2017 $0 $262,406 $262,406 2018 3/1/2018 $188,000 $262,406 $450,406 2019 9/1/2018 $0 $256,531 $256,531 2019 3/1/2019 $210,000 $256,531 $466,531 2020 9/1/2019 $0 $249,969 $249,969 2020 3/1/2020 $234,000 $249,969 $483,969 2021 9/1/2020 $0 $242,656 $242,656 2021 3/1/2021 $259,000 $242,656 $501,656 2022 9/1/2021 $0 $234,563 $234,563 2022 3/1/2022 $287,000 $234,563 $521,563 2023 9/1/2022 $0 $225,594 $225,594 2023 3/1/2023 $316,000 $225,594 $541,594 2024 9/1/2023 $0 $215,719 $215,719 2024 3/1/2024 $347,000 $215,719 $562,719 2025 9/1/2024 $0 $204,875 $204,875 2025 3/1/2025 $380,000 $204,875 $584,875 2026 9/1/2025 $0 $193,000 $193,000 2026 3/1/2026 $416,000 $193,000 $609,000 2027 9/1/2026 $0 $180,000 $180,000 2027 3/1/2027 $454,000 $180,000 $634,000 2028 9/1/2027 $0 $165,813 $165,813 2028 3/1/2028 $491,000 $165,813 $656,813 2029 9/1/2028 $0 $150,469 $150,469 2029 3/1/2029 $534,000 $150,469 $684,469 2030 9/1/2029 $0 $133,781 $133,781 2030 3/1/2030 $580,000 $133,781 $713,781 2031 9/1/2030 $0 $115,656 $115,656 2031 3/1/2031 $629,000 $115,656 $744,656 2032 9/1/2031 $0 $96,000 $96,000 2032 3/1/2032 $681,000 $96,000 $777,000 2033 9/1/2032 $0 $74,719 $74,719 2033 3/1/2033 $737,000 $74,719 $811,719 2034 9/1/2033 $0 $51,688 $51,688 2034 3/1/2034 $797,000 $51,688 $848,688 2035 9/1/2034 $0 $26,781 $26,781 2035 3/1/2035 1 $857,000 $26,781 $883,781 $9,141,000 $9,490,063 $18,631,063 Outstanding Principal as of 03/02/2013 $8,958,000 �DAVID TAUSSIG & ASSOCIATES EXHIBIT F UNITED CITY OF YORKVILLE SSA N0. 2004-107 AERIAL EXHIBIT OF SSA BOUNDARIES 1 V 6Fb � � � l � ' � 3� � 1 � L - O UDC �yy�� �Yi�y � , Yp � \\� w �nlpl {'»' M ` 2Y � F .�'ti� � c � j � � • � �` n� �l�� ��ea . ca 1 antl PIeNU�H* a�R# 11 Y )1 uajsyyexXV� `e ` � �i �a s 3�. ,r- _ � ,.- : a � ,�a � 6�� i ± { � °a� *�+�+ J �PCOea,�i u �' M Ptl 3 4b ,... n..m... .. � .5 � � �m C°� �DAVID TAUSSIG & ASSOCIATES EXHIBIT G UNITED CITY OF YORKVILLE SSA N0. 2004-107 SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 SPECIAL TAX ROLL AND REPORT Prepared for Prepared by UNITED CITY OF YORKVILLE DAVID TAUSSIG&ASSOCIATES,INC. 800 Game Farm Road 1301 Dove Street, Suite 600 Yorkville, IL 60560 Newport Beach, CA 92660 (630) 553-7575 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 (RAINTREE VILLAGE 11) SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page 1. INTRODUCTION...............................................................................................................................1 11. DEFINITIONS...................................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION.........................................................................................4 A. BOUNDARIES OF SSA No.2004-107 ............................................................................4 B. ANTICIPATED LAND USES.............................................................................................4 IV. SPECIAL SERVICES.........................................................................................................................4 A. GENERAL DESCRIPTION................................................................................................4 B. ESTIMATED COSTS........................................................................................................5 C. ALLOCATION.................................................................................................................6 D. ALTERNATIVES,MODIFICATIONS,AND/OR SUBSTITUTIONS........................................18 V. BOND ASSUMPTIONS.....................................................................................................................18 VI. MAXIMUM PARCEL SPECIAL TAX...............................................................................................19 A. DETERMINATION.........................................................................................................19 B. APPLICATION..............................................................................................................20 C. ESCALATION...............................................................................................................21 D. TERM..........................................................................................................................21 E. SPECIAL TAX ROLL AMENDMENT...............................................................................21 F. OPTIONAL PREPAYMENT.............................................................................................21 G. MANDATORY PREPAYMENT........................................................................................22 VII. ABATEMENT AND COLLECTION...................................................................................................22 A. ABATEMENT ...............................................................................................................22 B. COLLECTION PROCESS................................................................................................22 C. ADMINISTRATIVE REVIEW..........................................................................................23 VIII. AMENDMENTS...............................................................................................................................23 List of Exhibits Exhibit A—Special Tax Roll Exhibit B—Prepayment of the Maximum Parcel Special Tax I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on November 22, 2005 in connection with the proceedings for Special Service Area Number 2004-107 (hereinafter referred to as "SSA No. 2004-107"), this Special Tax Roll and Report of SSA No. 2004- 107 (the "Report") is herewith submitted and made part of the Establishing Ordinance. II. DEFINITIONS The terms used herein shall have the following meanings: "Act" means the Special Service Area Tax Act, being 35 ILCS 200/27-5 et seq., as amended. "Administrative Expenses" means the following actual or reasonably estimated costs permitted in accordance with the Act and directly related to the administration of SSA No. 2004-107 and the Bonds as determined by the City or the Consultant on its behalf: the costs of computing the Special Taxes and of preparing the annual Special Taxes collection schedules; the costs of collecting the Special Taxes (whether by the City, the County, or otherwise); the costs of remitting the Special Taxes to the trustee; the costs of the trustee and any fiscal agent (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture or any trustee or fiscal agent agreement; the costs of the City or designee in computing the amount of rebatable arbitrage, if any; the costs of the City or its designee in complying with disclosure requirements of applicable federal and state securities laws and of the Act, including, but not limited to, public inquiries regarding the Special Taxes; the costs associated with the release of funds from any escrow account; the costs of obtaining or maintaining ratings of the Bonds; any termination payments owed by the City in connection with any guaranteed investment contract, forward purchase agreement or other investment of funds held under the Bond Indenture; and amounts advanced by the City for any other administrative purposes of SSA No. 2004-107, including the costs of prepayment of Special Taxes, recordings related to the prepayment, discharge or satisfaction of Special Taxes; the costs of commencing foreclosure and pursuing collection of delinquent Special Taxes and the reasonable fees of legal counsel of the City incurred in connection with the foregoing. "Attached Property" means all Parcels within the boundaries of SSA No. 2004-107 classified as Duplex Property or Townhome Property. "Bond Indenture" means the trust indenture and any supplemental indentures between the City and the trustee named therein authorizing the issuance of the Bonds. "Bonds" means any bonds or other debt, including refunding bonds, whether in one or more series, issued by the City and secured by the Maximum Parcel Special Tax for SSA No. 2004-107, the proceeds of which will be used to finance inter alia, all or a portion of the public improvements authorized pursuant to the Establishing Ordinance. Special Tax Roll and Report Page 1 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 "Calendar Year" means the twelve-month period starting January 1 and ending December 31. "City" means the United City of Yorkville, County of Kendall, State of Illinois. "Consultant" means the designee of the City responsible for determining the Special Taxes and assisting the City and the County in providing for the collection of the Special Taxes, continuing disclosure, and any other administrative efforts related to SSA No. 2004-107. "Council" means the Mayor and City Council of the United City of Yorkville, having jurisdiction over SSA No. 2004-107. "County" means the County of Kendall, Illinois. "Duplex Property" means all Parcels within the boundaries of SSA No. 2004-107 on which duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Exhibit B to Ordinance No. 2005-81 of the City, Final Plat for Unit 4 (lots for which the exception to blanket easement designation does not apply), or other document approved by the City as determined by the Consultant. "Dwelling Unit" or "DU" means a residential dwelling unit. "Final Plat" means a final plat of subdivision approved by the City and recorded with the County which creates individual single-family home, duplex, and/or townhome lots. "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required pursuant to Section VI.G herein and calculated pursuant to Exhibit B herein. "Maximum Parcel Special Tax" means the maximum special tax, determined in accordance with Section VI that can be collected by the City in any Calendar Year on any Parcel. "Maximum Parcel Special Taxes" means the amount determined by multiplying the actual or anticipated number of Single-family Property Dwelling Units, Duplex Property Dwelling Units and Townhome Property Dwelling Units, in accordance with Section VI.B, by the applicable Maximum Parcel Special Tax. "Parcel" means a lot, parcel, and/or other interest in real property within the boundaries of SSA No. 2004-107 to which a permanent index number ("PIN') is assigned as determined from a PIN Map or the assessment roll. "Partial Special Tax Bond Prepayment" means that amount required to partially prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein. Special Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 "PIN Map" means an official map of the County Assessments Division or other authorized County official designating lots, parcels, and/or other interests in real property by permanent index number. "Preliminary Plat" means a preliminary plat of subdivision approved by the City. "Residential Property" means all Parcels within the boundaries of SSA No. 2004-107 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from any Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "Single-family Property" means all Parcels within the boundaries of SSA No. 2004-107 on which single-family Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Exhibit B to Ordinance No. 2005-81 of the City, the Final Plats for Units 5 and 6, or other document approved by the City as determined by the Consultant. "Special Tax" means the special tax to be extended in each Calendar Year on each Parcel. "Special Tax Bond Prepayment" means that amount required to prepay the Maximum Parcel Special Tax computed pursuant to Exhibit B herein in order to fully release the lien of the Maximum Parcel Special Tax. "Special Tax Requirement" means that amount determined by the City or its designee as required in any Calendar Year to pay: (1) the Administrative Expenses, (2) debt service on any Bonds, (3) reasonably anticipated delinquent Special Taxes, (4) any amount required to replenish any reserve fund established in connection with such Bonds, (5) the costs of credit enhancement and fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such Bonds, and less (6) available funds as directed under the Bond Indenture. "Special Tax Roll" means the Special Tax Roll included herein as Exhibit A, as may be amended pursuant to Section VI.E. "SSA No. 2003-100 Duplex Property" means all Parcels within the boundaries of SSA No. 2003-100 of the City on which duplex Dwelling Units have been, may be, or are anticipated to be constructed as determined pursuant to the Special Tax Roll and Report of SSA No. 2003-100. "Townhome Property" means all Parcels within the boundaries of SSA No. 2004-107 on which townhome Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Exhibit B to Ordinance No. 2005-81 of the City, Final Plat for Unit 4 (lots for which the exception to blanket easement designation does apply), or other document approved by the City as determined by the Consultant. "Unit 4" means that plat of subdivision within Raintree Village designated as Unit 4. Special Tax Roll and Report Page 3 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 "Unit 5" means that plat of subdivision within Raintree Village designated as Unit 5. "Unit 6" means that plat of subdivision within Raintree Village designated as Unit 6. III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO.2004-107 SSA No. 2004-107 consists of approximately one hundred fifty-six (156) acres within Units 4, 5, and 6 which comprises the southern portion of the Raintree Village subdivision. SSA No. 2004-107 is generally located south of State Route 71 between State Route 47 to the west and State Route 126 to the east. A legal description is attached as Exhibit C of the Establishing Ordinance. B. ANTICIPATED LAND USES SSA No. 2004-107 is anticipated to consist of two hundred and two (202) single- family Dwelling Units (i.e., single-family homes), thirty-eight (38) duplex Dwelling Units, and one hundred twenty-eight(128) townhome Dwelling Units. IV. SPECIAL SERVICES SSA No. 2004-107 has been established to finance certain special services conferring special benefit thereto and which are in addition to the municipal services provided to the City as a whole. A general description, estimated cost, and allocation of these special services are set forth below. A. GENERAL DESCRIPTION 1. ELIGIBLE IMPROVEMENTS The special services that are eligible to be financed by SSA No. 2004-107 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2004-107 (hereinafter referred to as the "Eligible Improvements"). The Eligible Improvements are generally described as follows: the acquisition, construction and installation of public improvements including, but not limited to: • City owned sanitary sewer facilities, water facilities, road facilities, storm sewer facilities, public parks and park improvements, including, but not limited to, engineering, soil testing and appurtenant work, mass grading and demolition, storm water management facilities, storm drainage systems and storm sewers, site clearing and tree removal, public water facilities, sanitary sewer facilities, erosion control measures, roads, streets, curbs, gutters, street lighting, traffic controls, sidewalks, equestrian paths Special Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 and related street improvements, and equipment and materials necessary for the maintenance thereof, landscaping, wetland mitigation, public park improvements and tree installation, costs for land and easement acquisitions relating to any of the foregoing improvements, required tap-on fees and related fees for water or sanitary sewer services and other eligible costs. 2. SSA FUNDED IMPROVEMENTS SSA No. 2004-107 is anticipated to fund the following improvements (subject to alternatives, modifications, and/or substitutions as described in Section IV.D below). Certain facilities are local in scope in that they bring the special services directly to the individual single-family homes, duplexes and townhomes and generally consist of sanitary sewer and water lines, streets, storm sewer and detention areas, and parks and open space. Certain other facilities are community wide in scope in that they provide sewer capacity to an area that extends beyond the boundaries of SSA No. 2004-107. The community wide facilities include a lift station that will benefit the townhomes and duplexes within SSA No. 2004-107 as well as the SSA No. 2003-100 Duplex Property. Only the share of the lift station benefiting property within the boundaries of SSA No. 2004-107 will be funded by SSA No. 2004-107. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2004-107 for each anticipated land use are presented in Table 1 on the following page. The costs shown in Table 1 do not include any off site improvements or improvements for the school site located within the Final Plat for Unit 4. Therefore, the school site will be exempt from the Special Tax. Special Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS ELIGIBLE IMPROVEMENTS SSA FUNDED IMPROVEMENTS COMMUNITY COMMUNITY PUBLIC IMPROVEMENT TOTAL =LOCAL WIDE TOTAL LOCAL WIDE Sanitary Sewer Improvements $1,485,158 $1,279,634 $205,524 $1,284,428 $1,078,904 $205,524 Water Improvements $1,211,959 $1,211,959 $0 $1,022,869 $1,022,869 $0 Roads Improvements $2,127,889 $2,127,889 $0 $1,799,413 $1,799,413 $0 Earthwork $381,203 $381,203 $0 $322,365 $322,365 Storm Water Management Improvements $1,570,188 $1,570,188 $0 $1,325,035 $1,325,035 $0 Earthwork $244,710 $244,710 $0 $205,769 $205,769 $0 Parks and Landscaping Improvements $790,246 $790,246 $0 $664,353 $664,353 $0 Earthwork $33,227 $33,227 $0 $27,769 $27,769 $0 IGRAND TOTAL $7,844,580 $7,639,056 $205,524 $6,652,000 $6,446,477 $205,524 *Any differences in amounts shown are due to rounding. C. ALLOCATION Special taxes levied pursuant to the Act must bear a rational relationship between the amount of the special tax levied against each Parcel within SSA No. 2004-107 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2004-107 as shown in Table 1 have been allocated in accordance with the benefit rendered to the property therein, with benefit estimated to be a function of (i) the service or benefit area for said improvements and (ii) the relative capacity for said improvements reserved for or used by properties within the benefit area. A discussion of the relevant benefit area(s) and measures of public facilities usage is detailed below. 1. BENEFIT AREA Generally, the Eligible Improvements can be classified as either "local improvements" or "community wide improvements." The benefit areas for these improvements are discussed in more detail below. Special Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 a. LOCAL IMPROVEMENTS The local improvements are those Eligible Improvements which are constructed to serve specific subdivisions, or units, within SSA No. 2004-107. Their scope is local in nature, and therefore the benefit area includes only that property within each respective group of subdivisions or units served by the improvements. These improvements will bring the special services directly to the individual residential lots, and therefore, benefit is rendered to each Dwelling Unit. b. COMMUNITY WIDE IMPROVEMENTS The community wide improvements are those Eligible Improvements which serve a portion of SSA No. 2004-107 and a portion of SSA No. 2003-100 rather than a specific subdivision or unit. These improvements consist of a lift station serving the Attached Property and the SSA No. 2003-100 Duplex Property. 2. PUBLIC FACILITY USAGE Once the benefit area has been established, the special services may be allocated among the various properties within such area in accordance with use. As is discussed in the following sections, commonly accepted measures for public facility usage indicate that the benefit conferred by the Eligible Improvements applies uniformly by land use type. a. SANITARY SEWER AND WATER USAGE The primary determinant of sanitary sewer and water usage is the applicable population equivalent, or P.E. Household population is the criteria commonly used to project sewer and water service demand. Wastewater Engineering, Third Edition indicates that residential wastewater flow rates are typically determined on the basis of population density and the average per capita contribution of wastewater. The Illinois Environmental Protection Agency's criteria for water storage and distribution systems assume an everyday use equal to 50 gallons per day per person. In addition, an emergency capacity is set at 50 gallons per day per person. This equates to 350 gallons per day for each single-family home given the applicable IEPA P.E. factor of 3.5 for single-family homes. The IEPA does not publish P.E. factors for duplex Dwelling Units or townhome Dwelling Units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for duplexes and townhomes. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As each duplex Dwelling Unit and townhome Dwelling Units is anticipated to Special Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 have two or three bedrooms, the P.E. factor of 3.0 for two to three- bedroom apartments is used. b. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication Trip Generation Sixth Edition, indicates average weekday trips per single-family detached home and townhome of 9.57 and 5.86, respectively. As with P.E. factors, trip factors for duplex dwelling units are not published in Trip Generation, Sixth Edition. However, Trip Generation, Sixth Edition states that the number of vehicles and residents has a high correlation with the average weekday trips for residential land uses. As vehicle counts are obviously unknown at present, household size is used to estimate the average weekday trips for duplex Dwelling Units. Multiplying the population ratio between a duplex Dwelling Unit and a single-family home (i.e., 3.0 divided by 3.5) by the average weekday trips for single-family homes yields an estimated average weekday trips of 8.20 for a duplex Dwelling Unit. C. STORM SEWER USAGE Storm sewer facilities are sized based upon estimated storm flows which vary with the size of the tributary drainage area, slope, soil type, antecedent runoff condition, and impervious ground cover. In its "Urban Hydrology for Small Watersheds: TR-55" (the "TR-55 Manual"), the United States Department of Agriculture indicates average "runoff curve numbers" for purposes of measuring storm flows or runoff. The runoff curve equation estimates storm runoff given a particular volume of rainfall. The runoff curve numbers for fully developed urban areas indicated in the TR-55 Manual vary by land use type, impervious area, and hydrologic soil group. Assuming generally uniform antecedent runoff and hydrologic soil conditions, storm flows will tend to vary with land use and the associated impervious area. Impervious ground coverage factors for residential development vary by development density or the number of dwelling units per gross acre, with gross acreage being exclusive of open space. The TR-55 Manual estimates impervious ground area at approximately 25.00% for development densities of 2 units to an acre, 30.00% for development densities of 3 units to an acre, 38.00% for development densities of 4 units to an acre, and 65.00% for development densities of 8 or greater units to an acre. Generally, the greater the density the more impervious area per acre. The Special Tax Roll and Report Page 8 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 gross densities for the single-family homes, duplexes, and townhomes are approximately two to an acre, five and six-tenths to an acre, and six and one half to an acre, respectively. Interpolating for the duplexes and townhomes, the impervious area is estimated at 25.00%, 49.00%, and 55.00% for the single-family homes, duplexes and townhomes, respectively. d. PARKS AND OPEN SPACE Park and landscaping benefit is estimated to be a function of household size, given that the park and landscaped open space areas are local in nature and will be utilized by the residents within SSA No. 2004-107. Household sizes are estimated at 3.5, 3.0, and 3.0 respectively for single-family homes, duplexes, and townhomes, consistent with the P.E. factors discussed above. Tables 2 — 5 below show these public improvement usage factors and their equivalency (i.e., the relationship of these factors among the different land uses within SSA No. 2004- 107). TABLE 2 SEWER AND WATER USAGE FACTORS (A) (B) (C) Equivalent Unit Land Use P.E. Factor (1) Single-family Property(DU) 3.5 1.001 (2) Duplex Property (DU) 3.0 0.862 (3) 1 Townhome Property (DU) 1 3.0 1 0.863 B1/B1,2B2/Bl,3B3/B1. Special Tax Roll and Report Page 9 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 3 ROAD USAGE FACTORS (A) (B) (C) (D) (E) Floor Equivalent Trip Pass-by Area Unit Land Use Factor Factor Ratio Factor (1) Single-family Property (DU) 9.57 NA NA 1.001 (2) Duplex Property (DU) 8.20 NA NA 0.862 (3) 1 Townhome Property(DU) 5.86 NA NA 0.613 'B1/Bl, B2/B1,3B3/Bl. TABLE 4 STORM SEWER USAGE FACTORS (A) (B) (C) (D) (E) Impervious Equivalent Coverage Area Unit Land Use Density Factor Per Lot' Factor (1) Single-family Property (DU) 2.00 25% 5,445 1.002 (2) Duplex Property(DU) 5.60 49% 3,812 0.703 (3) 1 Townhome Property (DU) 6.50 55% 3,686 0.684 1 (43,560 x C)/B 2D1/D1,3D2/Dl,4D3/Dl. TABLE 5 PARK AND LANDSCAPING USAGE FACTORS (A) (B) (C) Equivalent Household Unit Land Use Size Factor (1) Single-family Property (DU) 3.5 1.001 (2) Duplex Property (DU) 3.0 0.862 (3) 1 Townhome Property (DU) 3.0 0.863 1B1/B1,2B2/Bl,3B3/Bl. Special Tax Roll and Report Page 10 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 3. ALLOCATED COSTS a. LOCAL IMPROVEMENTS The local improvement costs, shown in Table 6 on the following page, are based on the developer's estimate of improvement costs for the Single-family Property (Units 5 and 6) and the Attached Property (Unit 4)1. Since the equivalent unit factors discussed above are uniform for single-family homes, the local improvement costs allocable to each single-family home is calculated by dividing the estimated total local improvement costs for Single- family Property by the total number of single family homes, as shown in Table 6 on the following page. The Unit 4 costs shown in Table 6 include only the Eligible Improvements allocable to the Duplex Property Dwelling Units and the Townhome Property Dwelling Units and exclude all Eligible Improvements related to the school site. Special Tax Roll and Report Page 11 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 6 ELIGIBLE LOCAL IMPROVEMENTS SINGLE-FAMILY PROPERTY AND ATTACHED PROPERTY SINGLE- PUBLIC IMPROVEMENT FAMILY ATTACHED PROPERTY PROPERTY Sanitary Sewer Improvements $794,978 $484,656 Water Improvements $838,769 $373,190 Roads Improvements $1,534,606 $593,283 Earthwork $275,986 $105,217 Storm Water Management Improvements $1,056,585 $513,603 Earthwork $101,004 $143,706 Parks and Landscaping Improvements $328,951 $461,295 Earthwork $0 $33,227 GRAND TOTAL $4,930,879 $2,708,177 Number of DUs 202 NA Total Cost/DU $24,410.29 NA As the developer has prepared a combined cost estimate for the Attached Property, the local improvement costs for Duplex Property and Townhome Property are allocated in accordance with the applicable equivalent unit factor. As shown in Tables 7 — 11, the allocated cost per equivalent unit is computed by dividing the estimated local improvement costs in Table 6, by the total applicable equivalent units for Duplex Property and Townhome Property. The total allocated costs for each Attached Property land use type is computed by multiplying the allocated cost per equivalent unit by the applicable equivalent units. Special Tax Roll and Report Page 12 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 7 ATTACHED PROPERTY LOCAL SANITARY SEWER COST ALLOCATION (A) (B) (C) (D) (E) Equivalent Unit Equivalent Allocated Land Use Units Factor Units Cost (1) Duplex Property(DU) 38 0.86 32.681 $110,9453 (2) Townhome Property(DU) 128 0.86 110.082 $373,7114 (3) Grand Total 166 NA 142.76 $484,656 1 B1*C1, 2 B2*C2,3$484,656/D3*D1,4$484,656/D3*D2 TABLE 8 ATTACHED PROPERTY LOCAL WATER COST ALLOCATION (A) (B) (C) (D) (E) Equivalent Unit Equivalent Allocated Land Use Units Factor Units Cost (1) Duplex Property (DU) 38 0.86 32.681 $85,4293 (2) Townhome Property (DU) 128 0.86 110.082 $287,7614 (3) Grand Total 166 NA 142.76 $373,190 1 Bl*C1,2 B2*C2,3$373,190/D3*D1,4$373,190/1)3*D2 Special Tax Roll and Report Page 13 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 9 ATTACHED PROPERTY LOCAL ROAD COST ALLOCATION (A) (B) (C) (D) (E) Equivalent Unit Equivalent Allocated Land Use Units Factor Units Cost (1) Duplex Property(DU) 38 0.86 32.681 $206,0953 (2) Townhome Property(DU) 128 0.61 78.082 $492,4054 (3) Grand Total 166 NA 110.76 $698,500 1 B1*C1, 2 B2*C2,3$698,500/D3*D1,4$698,500/D3*D2 TABLE 10 ATTACHED PROPERTY LOCAL STORM SEWER COST ALLOCATION (A) (B) (C) (D) (E) Equivalent Unit Equivalent Cost Land Use Units Factor Units Per Unit (1) Duplex Property(DU) 38 0.70 26.601 $153,8583 (2) Townhome Property(DU) 128 0.68 87.042 $503,4514 (3) 1 Grand Total 166 NA 113.64 $657,309 =B1 2 B2*C2,3$657,309/D3*D1,4$657,309/D3*D2 TABLE 11 ATTACHED PROPERTY LOCAL PARKS AND LANDSCAPING COST ALLOCATION (A) (B) (C) (D) (E) Equivalent Unit Equivalent Cost Land Use Units Factor Units Per Unit (1) Duplex Property(DU) 38 0.86 32.681 $113,2043 (2) Townhome Property(DU) 128 0.86 110.082 $381,3184 (3) 1 Grand Total 166 NA 142.76 $494,522 =B1 2 B2*C2,3$494,522/D3*D1,4$494,522/D3*D2 Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 b. COMMUNITY WIDE IMPROVEMENTS As shown in Table 12 on the following page, the total cost of the lift station is allocated between Duplex Property, Townhome Property, and SSA No. 2003-100 Duplex Property. The allocated cost per equivalent unit is computed by dividing the estimated total cost of the lift station by the total number of applicable equivalent units. The total allocated costs for each land use type is computed by multiplying the allocated cost per equivalent unit by the applicable equivalent units TABLE 12 COMMUNITY WIDE LIFT STATION COST ALLOCATION (A) (B) (C) (D) (E) Equivalent Unit Equivalent Allocated Land Use Units Factor Units Cost (1) Duplex Property (DU) 38 0.86 32.681 $47,0484 (2) Townhome Property(DU) 128 0.86 110.082 $158,4765 L(3) SSA No. 2003-100 86 0.86 73.963 $106,4766 Duplex Property DU (4) Grand Total 252 NA 1 216.72 $312,000 =Bl-Cl, 2 132*C2,3 B3*C3,4$312,000/D4*Dl, 5$312,000/D4*D2,6$312,000/D4*D3 Aggregating the local improvements and the community improvements yields the total estimated Eligible Improvements as shown in Table 13 on the following page. The portion of these improvements to be financed with bond proceeds is shown in Tables 14. All Eligible Improvements that are not financed through SSA No. 2004-107 will be funded by the developer and are categorized as "Developer's Equity." Special Tax Roll and Report Page 15 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 13 COMBINED LOCAL IMPROVEMENTS AND COMMUNITY WIDE IMPROVEMENTS SINGLE-FAMILY PROPERTY DUPLEX PROPERTY TOWNHOME PROPERTY COMMUNITY COMMUNITY COMMUNITY PUBLIC IMPROVEMENT TOTAL LOCAL WIDE TOTAL LOCAL WIDE TOTAL LOCAL WIDE Sanitary Sewer $794,978 $794,978 NA $157,993 $110,945 $47,048 $532,187 $373,711 $158,476 Water $838,769 $838,769 $0 $85,429 $85,429 $0 $287,761 $287,761 $0 Roads $1,810,592 $1,810,592 $0 $206,094 $206,094 $0 $492,405 $492,405 $0 Storm Water Management $1,157,589 $1,157,589 $0 $153,858 $153,858 $0 $503,451 $503,451 $0 Parks and Landscaping $328,951 $328,951 $0 $113,204 $113,204 $0 $381,318 $381,318 $0 GRAND TOTAL $4,930,879 $4,930,879 $0 $716,578 $669,530 $47,048 $2,197,122 $2,038,646 $158,476 NUMBER OF DUS 202 202 202 38 38 38 128 128 128 TOTAL COST/DU $24,410.29 $24,410.29 $0.00 $18,857.32 $17,619.21 $1,238.11 $17,165.01 $15,926.92 $1,238.09 =A.yfferences in the amounts shown are due to rounding Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 14 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA No.2004-107 SINGLE-FAMILY PROPERTY DUPLEX PROPERTY TowNHOME PROPERTY PUBLIC GRAND COMMUNITY COMMUNITY COMMUNITY DEVELOPERS IMPROVEMENT TOTAL TOTAL LOCAL WIDE TOTAL LOCAL WIDE TOTAL LOCAL WIDE EQUITY Sanitary Sewer $1,591,634 $673,864 $673,864 $0 $145,829 $98,781 $47,048 $464,736 $306,260 $158,476 $307,205 Water $1,211,959 $710,983 $710,983 $0 $76,062 $76,062 $0 $235,823 $235,823 $0 $189,091 Roads $2,509,092 $1,534,750 $1,534,750 $0 $183,497 $183,497 $0 $403,531 $403,531 $0 $387,314 Storm Water $1,814,898 $981,231 $981,231 $0 $136,988 $136,988 $0 $412,583 $412,583 $0 $284,096 Management Parks and $823,473 $278,836 $278,836 $0 $100,792 $100,792 $0 $312,495 $312,495 $0 $131,350 Landscaping GRAND TOTAL $7,951,056 $4,179,664 $4,179,664 $0 $643,168 $596,120 $47,048 $1,829,168 $1,670,692 $158,476 $1,299,056 NUMBER OF DUs NA 202 202 202 38 38 38 128 128 128 NA TOTAL COST/DU NA $20,691.41 $20,691.41 $0.00 $16,925.47 $15,687.37 $1,238.10 $14,290.38 $13,052.28 $1,238.10 NA *Any differences in the amounts shown are due to rounding Special Tax Roll and Report Page 17 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 D. ALTERNATIVES,MODIFICATIONS,AND/OR SUBSTITUTIONS The description of the Eligible Improvements, as set forth herein, is general in nature. The final description, specifications, location, and costs of improvements and facilities will be determined upon the preparation of final plans and specifications and completion of the improvements. The final plans may show substitutes, in lieu or modifications to the Eligible Improvements in order to accomplish the works of improvements, and any substitution, increase, or decrease to the amount of public improvements financed shall not be a change or modification in the proceedings as long as (i) the allocation of the Eligible Improvement costs actually funded by SSA No. 2004-107, using the preceding methodology, is uniform within Single-family Property, Duplex Property, and Townhome Property and (ii) such allocation results in the same ratio of funded Eligible Improvements among these three land use types, as established in Section VI.A below. V. BOND ASSUMPTIONS It is anticipated that certain of the Eligible Improvements will be financed through the issuance of a single series of bonds. Total authorized bonded indebtedness is $10,000,000. Bonds in the approximate amount of$9,250,000 are anticipated to be issued in November 2005. Issuance costs are estimated to be approximately four and eight- tenths percent (4.8%) of the principal amount of the bonds. The bond issue will include a reserve fund not more than nine and eight tenths (9.8%) of the original principal amount of the bonds and approximately twenty-seven (27) months of capitalized interest. The term of the bonds is 30 years, with principal amortized over a period of approximately 27 years. Annual debt service payments will increase approximately one and one-half percent(1.50%) annually. The final sizing of the bonds may be modified as appropriate to meet the objectives of the financing and prevailing bond market conditions. These modifications may include, but are not limited to, changes in the following: • Bond timing, phasing, and/or escrows; • Capitalized interest period; • Principal amortization(i.e., bond term and annual debt service payment); • Reserve fund size and form; and • Coupon rates. Therefore, the actual bonded indebtedness, and consequently the amount of public improvements financed by SSA No. 2004-107, may increase or decrease depending upon these variables. Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 VI. MAXIMUM PARCEL SPECIAL TAX A. DETERMINATION When multiple land uses are anticipated, the Maximum Parcel Special Tax is a function of the (i) relative amounts of the allocated Eligible Improvement costs for such land uses and(ii) the Maximum Parcel Special Taxes required to fund the Special Tax Requirement. In order to measure the relative difference in public improvement costs for each land use type, Equivalent Dwelling Units ("EDU") factors have been calculated. A Single-family Property Dwelling Unit is deemed the typical residential unit and is assigned an EDU factor of 1.00. The EDU factor for the Duplex Property Dwelling Units and Townhome Property Dwelling Units is equal to the ratio of the funded Eligible Improvements for each respective category to the funded Eligible Improvements for Single-family Property Dwelling Units. The funded Eligible Improvements per Dwelling Unit is calculated by dividing the amounts to be funded for Single-family Property, Duplex Property, and Townhome Property shown in Table 14 by the respective number of Dwelling Units. EDUs are shown in Table 15 below. TABLE IS EDU FACTORS No.OF EDU DWELLING COSWUNIT FACTOR UNITS EDUS Single-family Property Dwelling Unit $20,691.41 1.000 202 units 202.00 Duplex Property Dwelling Unit $16,925.47 0.818 38 units 31.08 Townhome Property Dwelling Unit $14,290.38 0.691 128 units 88.45 Total 1 368 units 321.53 The Maximum Parcel Special Tax is derived from the Maximum Parcel Special Taxes which are equal to the sum of the estimated (i) maximum annual interest and principal payments on the Bonds, net of projected earnings on the reserve fund, (ii) contingency for delinquent Special Taxes, and (iii) estimated Administrative Expenses. The derivation of the Maximum Parcel Special Tax is shown in Table 16 on the following page. Special Tax Roll and Report Page 19 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 TABLE 16 MAXIMUM PARCEL SPECIAL TAX LEVIED CALENDAR YEAR 2006/COLLECTED CALENDAR YEAR 2007 PER DWELLING UNIT SINGLE- FAMILY DUPLEX TOWNHOME TOTAL PROPERTY PROPERTY PROPERTY Maximum Parcel Special Taxes $684,910 $430,260 $66,234 $188,416 Number of EDUs 321.53 202.00 31.08 88.45 Maximum Parcel Special Tax/EDU* (Maximum Parcel Special Taxes/Number of EDUs) $2,130 NA NA NA EDU Factor NA 1.000 0.818 0.691 Maximum Parcel Special Tax/DU* (Maximum Parcel Special Tax/EDU x EDU Factor) NA $2.130 $1,743 $1,472 *Amounts have been rounded. The Maximum Parcel Special Tax per EDU is simply computed by dividing the Maximum Parcel Special Taxes by the number of EDUs. Multiplying this amount by the applicable EDU factor yields the Maximum Parcel Special Tax for Single- family Property, Duplex Property, and Townhome Property. Therefore, the Maximum Parcel Special Taxes are weighted in proportion to the allocation of funded Eligible Improvements as shown in Section IV.C, and consequently the amount of the Maximum Parcel Special Tax bears a rational relationship to the benefit that the special services render to each Parcel within SSA No. 2004-107 as required pursuant to the Act. B. APPLICATION Prior to the recordation of a Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number of expected Dwelling Units of Single-family Property, Duplex Property, or Townhome Property for such Parcel, as determined from the Preliminary Plat, Exhibit B to Ordinance No. 2005-81 of the City, the Final Plat(s), or other document approved by the City as determined by the Consultant, whichever is most recent as of September 30 preceding the Calendar Year for which the Special Tax is being extended, by the applicable Maximum Parcel Special Tax determined pursuant to Table 16, as increased in accordance with the Section VI.0 below. Subsequent to the recordation of the Final Plat, the Maximum Parcel Special Tax for a Parcel of Residential Property shall be calculated by multiplying the number Special Tax Roll and Report Page 20 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 of Dwelling Units of Single-family Property, Duplex Property, and Townhome Property which may be constructed on such Parcel, as determined from the applicable Final Plat and/or site plan by the applicable Maximum Parcel Special Tax determined pursuant to Table 16, as increased in accordance with Section VI.0 below. C. ESCALATION The Maximum Parcel Special Tax that has been levied escalates one and one-half percent (1.50%) annually through and including Calendar Year 2033, rounded to the nearest dollar. Note, while the annual increase in the Maximum Parcel Special Tax is limited to one and one-half percent (1.50%), which is consistent with the anticipated graduated payment schedule for interest and principal on the Bonds, the percentage annual change in the Special Tax may be greater depending upon actual Special Tax receipts, capitalized interest, investment earnings, and Administrative Expenses. D. TERM The Maximum Parcel Special Tax shall not be levied after Calendar Year 2033 (to be collected in Calendar Year 2034). E. SPECIAL TAX ROLL AMENDMENT Each Calendar Year, in conjunction with the abatement ordinance adopted by the City, the City shall amend the Special Tax Roll to reflect the Maximum Parcel Special Tax applicable to any new Parcels established by the County. The amended Special Tax Roll shall be recorded with the County. F. OPTIONAL PREPAYMENT The Maximum Parcel Special Tax for any Parcel may be prepaid and the obligation of the Parcel to pay the Maximum Parcel Special Tax permanently satisfied pursuant to Section A of Exhibit B attached hereto, provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Parcel at the time of prepayment. The Maximum Parcel Special Tax may also be prepaid in part, provided that proceeds for any such prepayment are sufficient to permit the redemption of Bonds in such amounts and maturities deemed necessary by the Consultant and in accordance with the Bond Indenture. An owner of a Parcel intending to prepay the Maximum Parcel Special Tax, either partially or in full, shall provide the City with written notice of intent to prepay. Within 30 days of receipt of such written notice, the City or its designee shall notify such owner of the amount of the Special Tax Bond Prepayment or the Partial Special Tax Bond Prepayment, as applicable, for such Parcel and the date through which the amount such amount shall be valid. Special Tax Roll and Report Page 21 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 G. MANDATORY PREPAYMENT If at any time the Consultant determines that there has been or will be a reduction in the Maximum Parcel Special Taxes as a result of an amendment to the Preliminary Plat or Final Plat, or other event which reduces the Maximum Parcel Special Taxes such that the annual debt service coverage ratio is less than one hundred ten percent (110%), then a Mandatory Special Tax Prepayment shall be calculated pursuant to Section B of Exhibit B attached hereto. Each year's annual debt service coverage ratio shall be determined by dividing (i) such year's reduced Maximum Parcel Special Taxes by (ii) the sum of the corresponding annual interest and principal payment on the Bonds, plus estimated Administrative Expenses and less estimated earnings on the Reserve Fund (as such term is defined in the Bond Indenture). As required under the Bond Indenture, the City may adopt a supplemental ordinance to provide for the levy of the Mandatory Special Tax Prepayment. Please refer to Section VII.B below for details on the collection procedure of the Mandatory Special Tax Prepayment. VII. ABATEMENT AND COLLECTION A. ABATEMENT On or before the last Tuesday of December of each Calendar Year, commencing with Calendar Year 2006 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement and the Maximum Parcel Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated to the extent the amounts so levied exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. Abated in equal percentages means that the amount abated for each Parcel, computed as a percentage of its applicable Maximum Parcel Special Tax, is the same. B. COLLECTION PROCESS With the exception of the Mandatory Special Tax Prepayment, the Special Tax will be billed and collected by the County in the same manner and at the same time as general ad valorem property taxes. The lien and foreclosure remedies provided for in Article 9 of the Illinois Municipal Code shall apply upon the nonpayment of the Special Tax. The Council may provide for other means of collecting the Special Tax, if necessary to meet the financial obligations of SSA No. 2004-107. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a reduction in the Maximum Parcel Special Taxes such that the annual debt service Special Tax Roll and Report Page 22 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 coverage ratio is less than one hundred ten percent (110%). The Mandatory Special Tax Prepayment shall be levied against the property on which the reduction has or will occur. The Mandatory Special Tax Prepayment shall have the same sale and lien priorities as are provided for regular property taxes. A Mandatory Special Tax Prepayment shall not reduce the Maximum Parcel Special Tax for any Parcel. C. ADMINISTRATIVE REVIEW Any owner of a Parcel claiming that a calculation error has been made in the amount of the Special Tax applicable to such Parcel for any Calendar Year may send a written notice describing the error to the Consultant not later than thirty (30) days after having paid the Special Tax which is alleged to be in error. The Consultant shall promptly review the notice, and if necessary, meet with the property owner, consider written and oral evidence regarding the alleged error, and decide whether, in fact, such an error occurred. If the Consultant determines that an error did in fact occur and the Special Tax should be modified or changed in favor of the property owner, an adjustment shall be made in the amount of the Special Tax applicable to such Parcel in the next Calendar Year. Cash refunds shall only be made in the final Calendar Year for the Special Tax). The decision of the Consultant regarding any error in respect to the Special Tax shall be final. VIII. AMENDMENTS This Report may be amended by ordinance of the City and, to the maximum extent permitted by the Act, such amendments may be made without further notice under the Act and without notice to owners of property within SSA No. 2004-107 in order to (i) clarify or correct minor inconsistencies in the matters set forth herein, (ii) provide for lawful procedures for the collection and enforcement of the Special Tax so as to assure the efficient collection of the Special Tax for the benefit of the owners of the Bonds, (iii) otherwise improve the ability of the City to fulfill its obligations to levy, extend, and collect the Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, and (iv) make any change deemed necessary or advisable by the City, provided such change is not detrimental to the owners of property subject to the Maximum Parcel Special Tax. No such amendment shall be approved by the Council if it violates any other agreement binding upon the City and unless and until it has (i) found and determined that the amendment is necessary and appropriate and does not materially adversely affect the rights of the owners of the Bonds or the City has obtained the consent of one hundred percent (100.00%) of the owners of the Bonds and (ii) received an opinion of a nationally recognized bond counsel to the effect that the amendment does not violate the Act, and is authorized pursuant to the terms of the Bond Indenture and this Report. K:\CLIENTS2\Yorkvil1e\SSA(Lennar)\SSA ReporMaintree Village II SSA ReportIdoc Special Tax Roll and Report Page 23 United City of Yorkville Special Service Area No. 2004-107 November 16, 2005 EXHIBIT A SPECIAL TAX ROLL RAINTREE VILLAGE II UNITED CITY OF YORKVILLE SSA NO.2004-107 SPECIAL TAX ROLL CALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033 Permanant Index Maximum Parcel Special Tax per Subdivided Single-Family Property Lot 1`11 Number 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 05-09-211-009 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-211-010 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-211-011 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-211-012 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-211-013 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-001 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-002 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-004 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-005 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-006 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-007 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-008 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-009 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-010 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-011 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-012 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-013 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-014 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-015 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-016 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-213-017 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-001 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-002 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-004 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-005 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-006 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-007 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-008 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-009 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-010 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-011 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-012 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-214-013 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-215-001 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-215-002 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-215-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-215-004 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-215-005 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-215-006 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-216-001 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-216-002 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-216-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-216-004 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-216-005 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-226-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-231-001 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-231-002 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-231-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-231-004 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 [1]Each subdivided Single-family Property lot is aniticpated to have one Dwelling Unit. A-1 RAINTREE VILLAGE II UNITED CITY OF YORKVILLE SSA NO.2004-107 SPECIAL TAX ROLL CALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033 Permanant Index Maximum Parcel Special Tax per Subdivided Single-Family Property Lot 111 Number 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 05-09-211-009 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-211-010 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-211-011 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-211-012 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-211-013 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-001 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-002 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-004 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-005 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-006 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-007 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-008 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-009 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-010 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-011 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-012 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-013 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-014 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-015 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-016 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-213-017 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-001 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-002 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-004 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-005 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-006 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-007 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-008 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-009 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-010 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-011 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-012 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-214-013 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-215-001 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-215-002 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-215-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-215-004 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-215-005 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-215-006 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-216-001 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-216-002 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-216-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-216-004 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-216-005 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-226-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-231-001 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-231-002 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-231-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-231-004 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 [1]Each subdivided Single-family Property lot is aniticpated to have one Dwelling Unit. A-2 RAINTREE VILLAGE II UNITED CITY OF YORKVILLE SSA NO.2004-107 SPECIAL TAX ROLL CALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033 Permanant Index Maximum Parcel Special Tax per Subdivided Single-Family Property Lot 111 Number 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 05-09-231-005 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-231-006 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-232-001 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-232-002 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-232-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-232-004 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-232-005 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-232-006 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-233-001 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-233-002 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-233-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-233-004 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-234-001 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-234-002 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-234-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-234-004 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-234-005 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-234-006 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-234-007 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-234-008 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-234-009 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-234-010 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-235-001 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-235-002 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-235-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-235-004 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-235-005 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-235-006 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-235-007 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-236-001 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-236-002 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-236-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-236-004 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-236-005 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-236-006 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-001 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-002 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-003 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-004 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-005 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-006 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-007 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-008 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-009 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-010 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-011 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-012 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-013 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-014 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 05-09-237-015 $2,130.00 $2,162.00 $2,194.00 $2,227.00 $2,260.00 $2,294.00 $2,328.00 $2,363.00 $2,398.00 $2,434.00 $2,471.00 $2,508.00 $2,546.00 $2,584.00 [1]Each subdivided Single-family Property lot is aniticpated to have one Dwelling Unit. A-3 RAINTREE VILLAGE II UNITED CITY OF YORKVILLE SSA NO.2004-107 SPECIAL TAX ROLL CALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033 Permanant Index Maximum Parcel Special Tax per Subdivided Single-Family Property Lot 111 Number 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 05-09-231-005 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-231-006 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-232-001 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-232-002 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-232-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-232-004 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-232-005 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-232-006 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-233-001 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-233-002 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-233-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-233-004 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-234-001 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-234-002 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-234-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-234-004 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-234-005 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-234-006 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-234-007 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-234-008 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-234-009 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-234-010 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-235-001 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-235-002 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-235-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-235-004 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-235-005 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-235-006 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-235-007 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-236-001 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-236-002 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-236-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-236-004 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-236-005 $2,623.00 $2,662.00 $2,702.00 $2,74100 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-236-006 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-001 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-002 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-003 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-004 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-005 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-006 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-007 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-008 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-009 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-010 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-011 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-012 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-013 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-014 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 05-09-237-015 $2,623.00 $2,662.00 $2,702.00 $2,743.00 $2,784.00 $2,826.00 $2,868.00 $2,911.00 $2,955.00 $2,999.00 $3,044.00 $3,090.00 $3,136.00 $3,183.00 [1]Each subdivided Single-family Property lot is aniticpated to have one Dwelling Unit. A-4 RAINTREE VILLAGE II UNITED CITY OF YORKVILLE SSA NO. 2004-107 SPECIAL TAX ROLL CALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033 Permanent Index Number(Unsubdivided Parcels) Levied Maximum Parcel Special 05-03-300-024 05-09-200-020 Calendar Tax Per Dwelling Unit SDU [11 DDU [21 TDU 1*31 TOTAL SDU [11 DDU 1*21 TDU [31 TOTAL Year SDU [11 DDU [21 TDU [31 0 4 48 52 6 0 0 6 2006 $2,130 $1,743 $1,472 $0.00 $6,972.00 $70,656.00 $77,628.00 $12,780.00 $0.00 $0.00 $12,780.00 2007 $2,162 $1,769 $1,494 $0.00 $7,076.00 $71,712.00 $78,788.00 $12,972.00 $0.00 $0.00 $12,972.00 2008 $2,194 $1,796 $1,516 $0.00 $7,184.00 $72,768.00 $79,952.00 $13,164.00 $0.00 $0.00 $13,164.00 2009 $2,227 $1,823 $1,539 $0.00 $7,292.00 $73,872.00 $81,164.00 $13,362.00 $0.00 $0.00 $13,362.00 2010 $2,260 $1,850 $1,562 $0.00 $7,400.00 $74,976.00 $82,376.00 $13,560.00 $0.00 $0.00 $13,560.00 2011 $2,294 $1,878 $1,585 $0.00 $7,512.00 $76,080.00 $83,592.00 $13,764.00 $0.00 $0.00 $13,764.00 2012 $2,328 $1,906 $1,609 $0.00 $7,624.00 $77,232.00 $84,856.00 $13,968.00 $0.00 $0.00 $13,968.00 2013 $2,363 $1,935 $1,633 $0.00 $7,740.00 $78,384.00 $86,124.00 $14,178.00 $0.00 $0.00 $14,178.00 2014 $2,398 $1,964 $1,657 $0.00 $7,856.00 $79,536.00 $87,392.00 $14,388.00 $0.00 $0.00 $14,388.00 2015 $2,434 $1,993 $1,682 $0.00 $7,972.00 $80,736.00 $88,708.00 $14,604.00 $0.00 $0.00 $14,604.00 2016 $2,471 $2,023 $1,707 $0.00 $8,092.00 $81,936.00 $90,028.00 $14,826.00 $0.00 $0.00 $14,826.00 2017 $2,508 $2,053 $1,733 $0.00 $8,212.00 $83,184.00 $91,396.00 $15,048.00 $0.00 $0.00 $15,048.00 2018 $2,546 $2,084 $1,759 $0.00 $8,336.00 $84,432.00 $92,768.00 $15,276.00 $0.00 $0.00 $15,276.00 2019 $2,584 $2,115 $1,785 $0.00 $8,460.00 $85,680.00 $94,140.00 $15,504.00 $0.00 $0.00 $15,504.00 2020 $2,623 $2,147 $1,812 $0.00 $8,588.00 $86,976.00 $95,564.00 $15,738.00 $0.00 $0.00 $15,738.00 2021 $2,662 $2,179 $1,839 $0.00 $8,716.00 $88,272.00 $96,988.00 $15,972.00 $0.00 $0.00 $15,972.00 2022 $2,702 $2,212 $1,867 $0.00 $8,848.00 $89,616.00 $98,464.00 $16,212.00 $0.00 $0.00 $16,212.00 2023 $2,743 $2,245 $1,895 $0.00 $8,980.00 $90,960.00 $99,940.00 $16,458.00 $0.00 $0.00 $16,458.00 2024 $2,784 $2,279 $1,923 $0.00 $9,116.00 $92,304.00 $101,420.00 $16,704.00 $0.00 $0.00 $16,704.00 2025 $2,826 $2,313 $1,952 $0.00 $9,252.00 $93,696.00 $102,948.00 $16,956.00 $0.00 $0.00 $16,956.00 2026 $2,868 $2,348 $1,981 $0.00 $9,392.00 $95,088.00 $104,480.00 $17,208.00 $0.00 $0.00 $17,208.00 2027 $2,911 $2,383 $2,011 $0.00 $9,532.00 $96,528.00 $106,060.00 $17,466.00 $0.00 $0.00 $17,466.00 2028 $2,955 $2,419 $2,041 $0.00 $9,676.00 $97,968.00 $107,644.00 $17,730.00 $0.00 $0.00 $17,730.00 2029 $2,999 $2,455 $2,072 $0.00 $9,820.00 $99,456.00 $109,276.00 $17,994.00 $0.00 $0.00 $17,994.00 2030 $3,044 $2,492 $2,103 $0.00 $9,968.00 $100,944.00 $110,912.00 $18,264.00 $0.00 $0.00 $18,264.00 2031 $3,090 $2,529 $2,135 $0.00 $10,116.00 $102,480.00 $112,596.00 $18,540.00 $0.00 $0.00 $18,540.00 2032 $3,136 $2,567 $2,167 $0.00 $10,268.00 $104,016.00 $114,284.00 $18,816.00 $0.00 $0.00 $18,816.00 2033 $3,183 $2,606 $2,200 $0.00 $10,424.00 $105,600.00 $116,024.00 $19,098.00 $0.00 $0.00 $19,098.00 [1] SDU = Single-family Property Dwelling Unit [2] DDU = Duplex Property Dwelling Unit [3] TDU = Townhome Property Dwelling Unit A-5 RAINTREE VILLAGE II UNITED CITY OF YORKVILLE SSA NO. 2004-107 SPECIAL TAX ROLL CALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033 Permanent Index Number(Unsubdivided Parcels) Levied Maximum Parcel Special 05-09-200-022 05-09-200-024 Calendar Tax Per Dwelling Unit SDU [11 DDU [21 TDU [31 TOTAL SDU X11 DDU X21 TDU [31 TOTAL Year SDU f11 DDU [21 TDU [31 76 0 0 76 12 0 0 12 2006 $2,130 $1,743 $1,472 $161,880.00 $0.00 $0.00 $161,880.00 $25,560.00 $0.00 $0.00 $25,560.00 2007 $2,162 $1,769 $1,494 $164,312.00 $0.00 $0.00 $164,312.00 $25,944.00 $0.00 $0.00 $25,944.00 2008 $2,194 $1,796 $1,516 $166,744.00 $0.00 $0.00 $166,744.00 $26,328.00 $0.00 $0.00 $26,328.00 2009 $2,227 $1,823 $1,539 $169,252.00 $0.00 $0.00 $169,252.00 $26,724.00 $0.00 $0.00 $26,724.00 2010 $2,260 $1,850 $1,562 $171,760.00 $0.00 $0.00 $171,760.00 $27,120.00 $0.00 $0.00 $27,120.00 2011 $2,294 $1,878 $1,585 $174,344.00 $0.00 $0.00 $174,344.00 $27,528.00 $0.00 $0.00 $27,528.00 2012 $2,328 $1,906 $1,609 $176,928.00 $0.00 $0.00 $176,928.00 $27,936.00 $0.00 $0.00 $27,936.00 2013 $2,363 $1,935 $1,633 $179,588.00 $0.00 $0.00 $179,588.00 $28,356.00 $0.00 $0.00 $28,356.00 2014 $2,398 $1,964 $1,657 $182,248.00 $0.00 $0.00 $182,248.00 $28,776.00 $0.00 $0.00 $28,776.00 2015 $2,434 $1,993 $1,682 $184,984.00 $0.00 $0.00 $184,984.00 $29,208.00 $0.00 $0.00 $29,208.00 2016 $2,471 $2,023 $1,707 $187,796.00 $0.00 $0.00 $187,796.00 $29,652.00 $0.00 $0.00 $29,652.00 2017 $2,508 $2,053 $1,733 $190,608.00 $0.00 $0.00 $190,608.00 $30,096.00 $0.00 $0.00 $30,096.00 2018 $2,546 $2,084 $1,759 $193,496.00 $0.00 $0.00 $193,496.00 $30,552.00 $0.00 $0.00 $30,552.00 2019 $2,584 $2,115 $1,785 $196,384.00 $0.00 $0.00 $196,384.00 $31,008.00 $0.00 $0.00 $31,008.00 2020 $2,623 $2,147 $1,812 $199,348.00 $0.00 $0.00 $199,348.00 $31,476.00 $0.00 $0.00 $31,476.00 2021 $2,662 $2,179 $1,839 $202,312.00 $0.00 $0.00 $202,312.00 $31,944.00 $0.00 $0.00 $31,944.00 2022 $2,702 $2,212 $1,867 $205,352.00 $0.00 $0.00 $205,352.00 $32,424.00 $0.00 $0.00 $32,424.00 2023 $2,743 $2,245 $1,895 $208,468.00 $0.00 $0.00 $208,468.00 $32,916.00 $0.00 $0.00 $32,916.00 2024 $2,784 $2,279 $1,923 $211,584.00 $0.00 $0.00 $211,584.00 $33,408.00 $0.00 $0.00 $33,408.00 2025 $2,826 $2,313 $1,952 $214,776.00 $0.00 $0.00 $214,776.00 $33,912.00 $0.00 $0.00 $33,912.00 2026 $2,868 $2,348 $1,981 $217,968.00 $0.00 $0.00 $217,968.00 $34,416.00 $0.00 $0.00 $34,416.00 2027 $2,911 $2,383 $2,011 $221,236.00 $0.00 $0.00 $221,236.00 $34,932.00 $0.00 $0.00 $34,932.00 2028 $2,955 $2,419 $2,041 $224,580.00 $0.00 $0.00 $224,580.00 $35,460.00 $0.00 $0.00 $35,460.00 2029 $2,999 $2,455 $2,072 $227,924.00 $0.00 $0.00 $227,924.00 $35,988.00 $0.00 $0.00 $35,988.00 2030 $3,044 $2,492 $2,103 $231,344.00 $0.00 $0.00 $231,344.00 $36,528.00 $0.00 $0.00 $36,528.00 2031 $3,090 $2,529 $2,135 $234,840.00 $0.00 $0.00 $234,840.00 $37,080.00 $0.00 $0.00 $37,080.00 2032 $3,136 $2,567 $2,167 $238,336.00 $0.00 $0.00 $238,336.00 $37,632.00 $0.00 $0.00 $37,632.00 2033 $3,183 $2,606 $2,200 $241,908.00 $0.00 $0.00 $241,908.00 $38,196.00 $0.00 $0.00 $38,196.00 [1] SDU = Single-family Property Dwelling Unit [2] DDU = Duplex Property Dwelling Unit [3] TDU = Townhome Property Dwelling Unit A-6 RAINTREE VILLAGE II UNITED CITY OF YORKVILLE SSA NO.2004-107 SPECIAL TAX ROLL CALENDAR YEAR 2006 THROUGH CALENDAR YEAR 2033 Levied Maximum Parcel Special 05-10-100-008 05-10-100-010 Calendar Tax Per Dwelling Unit SDU f11 DDU f21 TDU 1`31 TOTAL SDU [11 DDU f21 TDU [31 TOTAL GRAND Year SDU 1`11 DDU [21 TDU 1`31 7 28 60 95 0 6 20 26 TOTAL 2006 $2,130 $1,743 $1,472 $14,910.00 $48,804.00 $88,320.00 $152,034.00 $0.00 $10,458.00 $29,440.00 $39,898.00 $684,910.00 2007 $2,162 $1,769 $1,494 $15,134.00 $49,532.00 $89,640.00 $154,306.00 $0.00 $10,614.00 $29,880.00 $40,494.00 $695,178.00 2008 $2,194 $1,796 $1,516 $15,358.00 $50,288.00 $90,960.00 $156,606.00 $0.00 $10,776.00 $30,320.00 $41,096.00 $705,484.00 2009 $2,227 $1,823 $1,539 $15,589.00 $51,044.00 $92,340.00 $158,973.00 $0.00 $10,938.00 $30,780.00 $41,718.00 $716,120.00 2010 $2,260 $1,850 $1,562 $15,820.00 $51,800.00 $93,720.00 $161,340.00 $0.00 $11,100.00 $31,240.00 $42,340.00 $726,756.00 2011 $2,294 $1,878 $1,585 $16,058.00 $52,584.00 $95,100.00 $163,742.00 $0.00 $11,268.00 $31,700.00 $42,968.00 $737,632.00 2012 $2,328 $1,906 $1,609 $16,296.00 $53,368.00 $96,540.00 $166,204.00 $0.00 $11,436.00 $32,180.00 $43,616.00 $748,636.00 2013 $2,363 $1,935 $1,633 $16,541.00 $54,180.00 $97,980.00 $168,701.00 $0.00 $11,610.00 $32,660.00 $44,270.00 $759,880.00 2014 $2,398 $1,964 $1,657 $16,786.00 $54,992.00 $99,420.00 $171,198.00 $0.00 $11,784.00 $33,140.00 $44,924.00 $771,124.00 2015 $2,434 $1,993 $1,682 $17,038.00 $55,804.00 $100,920.00 $173,762.00 $0.00 $11,958.00 $33,640.00 $45,598.00 $782,698.00 2016 $2,471 $2,023 $1,707 $17,297.00 $56,644.00 $102,420.00 $176,361.00 $0.00 $12,138.00 $34,140.00 $46,278.00 $794,512.00 2017 $2,508 $2,053 $1,733 $17,556.00 $57,484.00 $103,980.00 $179,020.00 $0.00 $12,318.00 $34,660.00 $46,978.00 $806,454.00 2018 $2,546 $2,084 $1,759 $17,822.00 $58,352.00 $105,540.00 $181,714.00 $0.00 $12,504.00 $35,180.00 $47,684.00 $818,636.00 2019 $2,584 $2,115 $1,785 $18,088.00 $59,220.00 $107,100.00 $184,408.00 $0.00 $12,690.00 $35,700.00 $48,390.00 $830,818.00 2020 $2,623 $2,147 $1,812 $18,361.00 $60,116.00 $108,720.00 $187,197.00 $0.00 $12,882.00 $36,240.00 $49,122.00 $843,368.00 2021 $2,662 $2,179 $1,839 $18,634.00 $61,012.00 $110,340.00 $189,986.00 $0.00 $13,074.00 $36,780.00 $49,854.00 $855,918.00 2022 $2,702 $2,212 $1,867 $18,914.00 $61,936.00 $112,020.00 $192,870.00 $0.00 $13,272.00 $37,340.00 $50,612.00 $868,836.00 2023 $2,743 $2,245 $1,895 $19,201.00 $62,860.00 $113,700.00 $195,761.00 $0.00 $13,470.00 $37,900.00 $51,370.00 $881,956.00 2024 $2,784 $2,279 $1,923 $19,488.00 $63,812.00 $115,380.00 $198,680.00 $0.00 $13,674.00 $38,460.00 $52,134.00 $895,114.00 2025 $2,826 $2,313 $1,952 $19,782.00 $64,764.00 $117,120.00 $201,666.00 $0.00 $13,878.00 $39,040.00 $52,918.00 $908,602.00 2026 $2,868 $2,348 $1,981 $20,076.00 $65,744.00 $118,860.00 $204,680.00 $0.00 $14,088.00 $39,620.00 $53,708.00 $922,128.00 2027 $2,911 $2,383 $2,011 $20,377.00 $66,724.00 $120,660.00 $207,761.00 $0.00 $14,298.00 $40,220.00 $54,518.00 $935,984.00 2028 $2,955 $2,419 $2,041 $20,685.00 $67,732.00 $122,460.00 $210,877.00 $0.00 $14,514.00 $40,820.00 $55,334.00 $950,080.00 2029 $2,999 $2,455 $2,072 $20,993.00 $68,740.00 $124,320.00 $214,053.00 $0.00 $14,730.00 $41,440.00 $56,170.00 $964,304.00 2030 $3,044 $2,492 $2,103 $21,308.00 $69,776.00 $126,180.00 $217,264.00 $0.00 $14,952.00 $42,060.00 $57,012.00 $978,768.00 2031 $3,090 $2,529 $2,135 $21,630.00 $70,812.00 $128,100.00 $220,542.00 $0.00 $15,174.00 $42,700.00 $57,874.00 $993,562.00 2032 $3,136 $2,567 $2,167 $21,952.00 $71,876.00 $130,020.00 $223,848.00 $0.00 $15,402.00 $43,340.00 $58,742.00 $1,008,394.00 2033 $3,183 $2,606 $2,200 $22,281.00 $72,968.00 $132,000.00 $227,249.00 $0.00 $15,636.00 $44,000.00 $59,636.00 $1,023,594.00 [1] SDU = Single-family Property Dwelling Unit [2] DDU = Duplex Property Dwelling Unit [3]TDU =Townhome Property Dwelling Unit A-7 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 PREPAYMENT FORMULA All capitalized terms not defined in this Exhibit B shall have the meaning given to such terms in the Report. A. OPTIONAL PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Pursuant to Section VI.F of the Report, the Maximum Parcel Special Tax may be prepaid and permanently satisfied under the conditions set forth therein. The Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of (1) Principal, (2) Premium, (3) Defeasance, and(4) Fees and(b) minus (1) the Reserve Fund Credit and(2) the Capitalized Interest Credit, where the terms "Principal," "Premium," "Defeasance," "Fees," "Reserve Fund Credit," and "Capitalized Interest Credit" have the following meanings: "Principal" means the principal amount of Bonds to be redeemed and equals the quotient derived by dividing (a) the then current Maximum Parcel Special Tax for the Parcel intending to prepay by (b) the corresponding Maximum Parcel Special Taxes for SSA No. 2004-107, (and excluding from (b) that portion of the Maximum Parcel Special Tax for any Parcel(s) that has been prepaid), and multiplying the quotient by the principal amount of outstanding Bonds less any principal which has been prepaid but not yet applied toward the redemption of Bonds. "Premium" means an amount equal to the Principal multiplied by the applicable redemption premium, if any, for any Bonds so redeemed with the proceeds of any such prepayment. Any applicable redemption premium shall be as set forth in the Bond Indenture. "Defeasance" means the amount needed to pay interest on the Principal to be redeemed until the earliest redemption date for the outstanding Bonds less any Special Taxes heretofore paid for such Parcel and available to pay interest on the redemption date for the Bonds. "Fees" equal the expenses of SSA No. 2004-107 associated with the Special Tax Bond Prepayment as calculated by the City or its designee and include, but are not limited to, the costs of computing the Special Tax Bond Prepayment, the costs of redeeming the Bonds, and the costs of recording and publishing any notices to evidence the Special Tax Bond Prepayment and the redemption of Bonds. "Reserve Fund Credit" shall equal the lesser of the Reserve Requirement (as such term is defined in the Bond Indenture) and the balance in the Reserve Fund B-1 (as such term is defined in the Bond Indenture) multiplied by the quotient used to calculate Principal. "Capitalized Interest Credit" shall equal the reduction in interest payable on the Bonds due to the redemption of Principal from the Special Tax Bond Prepayment from the redemption date for the Bonds redeemed from the Special Tax Bond Prepayment to the end of the capitalized interest period, as determined by the Consultant. No capitalized interest credit is given if the redemption date for the Bonds redeemed from the Special Tax Bond Prepayment is on or after the end of the capitalized interest period. The amount of any Partial Special Tax Bond Prepayment shall be computed pursuant to the preceding prepayment formula substituting the portion of the Maximum Parcel Special Tax to be prepaid for the Maximum Parcel Special Tax when computing Principal. The amount of any Special Tax Bond Prepayment or Partial Special Tax Bond Prepayment computed pursuant to this Section A shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined herein. The sum of the amounts calculated above shall be paid to the City, deposited with the trustee, and used to pay and redeem Bonds in accordance with the Bond Indenture and to pay the Fees associated with the Special Tax Bond Prepayment. Upon the payment of the Special Tax Bond Prepayment amount to the City, the obligation to pay the portion of the Maximum Parcel Special Tax which is prepaid for such Parcel shall be deemed to be permanently satisfied, such portion of the Maximum Parcel Special Tax shall not be collected thereafter from such Parcel, and in the event the entire Maximum Parcel Special Tax is prepaid a satisfaction of special tax lien for such Parcel will be recorded within 30 working days of receipt of the Special Tax Bond Prepayment. B. MANDATORY PREPAYMENT The Mandatory Special Tax Prepayment amount will be calculated using the prepayment formula described in Section A above with the following modifications: • The difference between the Maximum Parcel Special Taxes required for 110% debt service coverage and the amount to which the Maximum Parcel Special Taxes have been reduced shall serve as the numerator when computing Principal; and • The Maximum Parcel Special Taxes necessary for the annual debt service coverage ratio to equal 110% shall serve as the denominator when computing Principal. The amount of any Mandatory Special Tax Prepayment shall not exceed the Bonds plus any Premium, Defeasance, and Fees as such terms are defined in Section A above. B-2 �DAVID TAUSSIG & ASSOCIATES EXHIBIT H UNITED CITY OF YORKVILLE SSA N0. 2004-107 2012 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Services Area No.2004-107 (Raintree Village 2) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Unit Use Units Levied Abated Collected Single Family Property 05-09-211-009 361 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-211-010 362 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-211-011 363 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-211-012 364 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-211-013 365 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-001 360 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-002 359 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-003 358 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-004 357 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-005 356 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-006 355 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-007 354 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-008 353 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-009 419 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-010 418 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-011 417 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-012 416 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-013 415 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-014 414 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-015 413 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-016 412 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-213-017 411 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-001 410 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-002 409 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-003 408 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-004 407 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-005 406 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-006 405 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-007 404 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-008 397 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-009 396 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-010 395 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-011 394 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-012 393 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-214-013 392 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-215-001 366 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-215-002 367 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-215-003 368 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-215-004 369 SFD 1 $2,328.00 $0.00 $2,328.00 12/7/12 10:31AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-107\2012\Tax Page 1 of 8 United City of Yorkville Special Services Area No.2004-107 (Raintree Village 2) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Unit Use Units Levied Abated Collected 05-09-215-005 370 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-215-006 371 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-216-001 391 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-216-002 390 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-216-003 389 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-216-004 373 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-216-005 372 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-226-003 350 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-231-001 349 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-231-002 348 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-231-003 347 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-231-004 346 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-231-006 344 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-232-002 342 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-232-003 341 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-232-005 339 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-232-006 338 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-233-001 352 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-233-002 420 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-233-003 353 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-233-004 421 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-234-001 422 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-234-002 423 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-234-003 424 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-234-004 425 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-234-005 426 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-234-006 427 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-234-007 428 SFD l $2,328.00 $0.00 $2,328.00 05-09-234-008 429 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-234-009 430 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-234-010 431 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-001 432 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-002 433 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-003 434 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-004 435 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-005 436 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-006 437 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-007 438 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-008 439 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-009 440 SFD 1 $2,328.00 $0.00 $2,328.00 12/7/12 10:31AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-107\2012\Tax Page 2 of 8 United City of Yorkville Special Services Area No.2004-107 (Raintree Village 2) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Unit Use Units Levied Abated Collected 05-09-235-010 441 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-011 442 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-012 443 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-013 444 SFD l $2,328.00 $0.00 $2,328.00 05-09-235-014 445 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-015 446 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-016 447 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-017 448 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-235-018 449 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-236-001 403 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-236-002 402 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-236-003 401 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-236-004 400 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-236-005 399 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-236-006 398 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-001 388 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-002 387 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-003 386 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-004 385 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-005 384 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-006 383 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-007 382 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-008 381 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-009 380 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-010 379 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-011 378 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-012 377 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-013 376 SFD l $2,328.00 $0.00 $2,328.00 05-09-237-014 375 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-237-015 374 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-238-001 450 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-238-002 451 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-238-003 452 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-238-004 453 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-238-005 454 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-238-006 455 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-238-007 456 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-238-008 457 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-238-009 458 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-238-010 459 SFD 1 $2,328.00 $0.00 $2,328.00 12/7/12 10:31AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-107\2012\Tax Page 3 of 8 United City of Yorkville Special Services Area No.2004-107 (Raintree Village 2) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Unit Use Units Levied Abated Collected 05-09-239-001 501 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-002 502 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-003 503 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-004 504 SFD l $2,328.00 $0.00 $2,328.00 05-09-239-005 505 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-006 506 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-007 507 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-008 508 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-009 509 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-010 510 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-011 511 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-012 512 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-013 513 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-014 514 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-015 515 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-016 516 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-017 517 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-018 518 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-239-019 519 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-001 520 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-002 521 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-003 522 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-004 523 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-005 524 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-006 525 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-007 526 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-008 527 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-009 528 SFD l $2,328.00 $0.00 $2,328.00 05-09-240-010 529 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-011 530 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-012 531 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-013 532 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-014 533 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-240-015 534 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-241-001 535 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-241-002 536 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-241-003 537 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-241-004 538 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-241-005 539 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-241-006 540 SFD 1 $2,328.00 $0.00 $2,328.00 12/7/12 10:31AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-107\2012\Tax Page 4 of 8 United City of Yorkville Special Services Area No.2004-107 (Raintree Village 2) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Unit Use Units Levied Abated Collected 05-09-241-007 541 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-241-008 542 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-001 469 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-002 470 SFD l $2,328.00 $0.00 $2,328.00 05-09-242-003 471 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-004 472 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-005 473 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-006 474 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-007 475 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-008 476 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-009 477 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-010 478 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-011 479 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-012 480 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-013 481 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-014 482 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-242-015 483 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-001 500 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-002 499 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-003 498 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-004 497 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-005 496 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-006 495 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-007 494 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-008 493 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-009 492 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-010 491 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-011 490 SFD l $2,328.00 $0.00 $2,328.00 05-09-243-012 489 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-013 488 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-014 487 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-015 486 SFD 1 $2,328.00 $0.00 $2,328.00 05-09-243-016 485 SFD 1 $2,328.00 $0.00 $2,328.00 05-10-106-001 460 SFD 1 $2,328.00 $0.00 $2,328.00 05-10-106-002 461 SFD 1 $2,328.00 $0.00 $2,328.00 05-10-106-003 462 SFD 1 $2,328.00 $0.00 $2,328.00 05-10-106-004 463 SFD 1 $2,328.00 $0.00 $2,328.00 05-10-106-005 464 SFD 1 $2,328.00 $0.00 $2,328.00 05-10-106-006 465 SFD 1 $2,328.00 $0.00 $2,328.00 05-10-106-007 466 SFD 1 $2,328.00 $0.00 $2,328.00 12/7/12 10:31AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-107\2012\Tax Page 5 of 8 United City of Yorkville Special Services Area No.2004-107 (Raintree Village 2) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Unit Use Units Levied Abated Collected Subtotal 199 $463,272.00 $0.00 $463,272.00 Duplex Property 05-03-381-005 264 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-001 265 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-002 266 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-003 267 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-004 268 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-005 269 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-006 270 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-007 271 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-008 272 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-009 273 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-010 274 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-011 275 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-012 276 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-013 277 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-014 278 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-015 279 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-016 280 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-017 281 DUP 2 $3,812.00 $0.00 $3,812.00 05-10-128-018 282 DUP 2 $3,812.00 $0.00 $3,812.00 Subtotal 38 $72,428.00 $0.00 $72,428.00 Townhome Property 05-03-379-001 297 THM 4 $6,436.00 $0.00 $6,436.00 05-03-379-007 295 1 THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-008 295 2 THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-009 295 3 THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-010 295 4 THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-012 296 a THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-013 296 b THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-014 296 C THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-015 296 d THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-017 294 a THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-018 294 b THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-019 294 C THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-020 294 d THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-022 293 a THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-023 293 b THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-024 293 C THM 1 $1,609.00 $0.00 $1,609.00 05-03-379-025 293 d THM 1 $1,609.00 $0.00 $1,609.00 12/7/12 10:31AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-107\2012\Tax Page 6 of 8 United City of Yorkville Special Services Area No.2004-107 (Raintree Village 2) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Unit Use Units Levied Abated Collected 05-03-381-001 289 THM 4 $6,436.00 $0.00 $6,436.00 05-03-381-002 290 THM 4 $6,436.00 $0.00 $6,436.00 05-03-381-003 292 THM 4 $6,436.00 $0.00 $6,436.00 05-03-381-004 291 THM 4 $6,436.00 $0.00 $6,436.00 05-03-382-002 287 THM 4 $6,436.00 $0.00 $6,436.00 05-03-382-003 288 THM 4 $6,436.00 $0.00 $6,436.00 05-10-126-001 298 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-001 311 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-002 312 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-003 313 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-004 314 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-005 315 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-006 316 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-007 317 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-008 318 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-009 305 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-010 306 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-011 307 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-012 308 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-013 309 THM 4 $6,436.00 $0.00 $6,436.00 05-10-127-014 310 THM 4 $6,436.00 $0.00 $6,436.00 05-10-128-019 304 THM 4 $6,436.00 $0.00 $6,436.00 05-10-128-020 303 THM 4 $6,436.00 $0.00 $6,436.00 05-10-128-021 302 THM 4 $6,436.00 $0.00 $6,436.00 05-10-128-022 301 THM 4 $6,436.00 $0.00 $6,436.00 05-10-128-023 300 THM 4 $6,436.00 $0.00 $6,436.00 05-10-128-027 299 a THM 1 $1,609.00 $0.00 $1,609.00 05-10-128-028 299 b THM l $1,609.00 $0.00 $1,609.00 05-10-128-029 299 C THM 1 $1,609.00 $0.00 $1,609.00 05-10-128-030 299 d THM 1 $1,609.00 $0.00 $1,609.00 Subtotal 128 $205,952.00 $0.00 $205,952.00 Prepaid Single Family Property 05-09-231-005 345 PREPAYS 1 $2,328.00 $2,328.00 $0.00 05-09-232-001 343 PREPAYS 1 $2,328.00 $2,328.00 $0.00 05-09-232-004 340 PREPAYS 1 $2,328.00 $2,328.00 $0.00 Subtotal 3 $6,984.00 $6,984.00 $0.00 Exempt 05-03-379-006 285 EXEMPT 0 $0.00 $0.00 $0.00 05-03-379-016 296 e EXEMPT 0 $0.00 $0.00 $0.00 05-03-379-021 294 e EXEMPT 0 $0.00 $0.00 $0.00 12/7/12 10:31AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-107\2012\Tax Page 7 of 8 United City of Yorkville Special Services Area No.2004-107 (Raintree Village 2) Levy Year 2012 2012 Special Tax Levy Original Amount Amount Land #of Amount to be to be PIN Lot Unit Use Units Levied Abated Collected 05-03-379-026 293 e EXEMPT 0 $0.00 $0.00 $0.00 05-03-380-001 286 EXEMPT 0 $0.00 $0.00 $0.00 05-03-381-006 263 EXEMPT 0 $0.00 $0.00 $0.00 05-03-382-001 261 EXEMPT 0 $0.00 $0.00 $0.00 05-03-382-004 262 EXEMPT 0 $0.00 $0.00 $0.00 05-09-242-016 468 EXEMPT 0 $0.00 $0.00 $0.00 05-09-400-009 484 EXEMPT 0 $0.00 $0.00 $0.00 05-10-105-001 215 EXEMPT 0 $0.00 $0.00 $0.00 05-10-105-002 216 EXEMPT 0 $0.00 $0.00 $0.00 05-10-105-003 320 EXEMPT 0 $0.00 $0.00 $0.00 05-10-106-008 467 EXEMPT 0 $0.00 $0.00 $0.00 05-10-127-015 284 EXEMPT 0 $0.00 $0.00 $0.00 05-10-128-025 283 EXEMPT 0 $0.00 $0.00 $0.00 05-10-128-026 319 EXEMPT 0 $0.00 $0.00 $0.00 05-10-128-031 299 e EXEMPT 0 $0.00 $0.00 $0.00 Subtotal 0 $0.00 $0.00 $0.00 GRAND TOTALS 368 $748,636.00 $6,984.00 $741,652.00 (#of units) (maximum taxes) (taxes abated) (taxes levied) 12/7/12 10:31AM C:\Users\sdonna\Documents\MISC\Cloud\FoxPro\Yorkville\York-107\2012\Tax Page 8 of 8