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City Council Packet 2016 11-22-16 AGENDA CITY COUNCIL MEETING Tuesday, November 22, 2016 7:00 p.m. City Hall Council Chambers 800 Game Farm Road, Yorkville, IL Call to Order: Pledge of Allegiance: Roll Call by Clerk: WARD I WARD II WARD III WARD IV Carlo Colosimo Jackie Milschewski Chris Funkhouser Diane Teeling Ken Koch Larry Kot Joel Frieders Seaver Tarulis Establishment of Quorum: Amendments to Agenda: Presentations: Public Hearings: 1. Tax Levy Citizen Comments on Agenda Items: Consent Agenda: 1. PW 2016-75 2017 Road to Better Roads Program – approval of the five-year Road to Better Roads plan as illustrated in the map and charts provided by Engineer Sanderson 2. PW 2016-76 Professional Services Agreement for 2017 Road to Better Roads Program – authorize the Mayor and City Clerk to execute 3. PW 2016-77 Mill Street LAFO – Authorization No. 2 – authorize City Administrator to execute 4. ADM 2016-74 Monthly Treasurer’s Report for October 2016 5. ADM 2016-79 Auditing Services RFP – authorize staff to issue a request for proposal for Auditing Services 6. ADM 2016-80 2016 Bond Abatement Ordinances a. Ordinance abating the tax hereto levied for the year 2016 to pay the principal of and interest on $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B - authorize Mayor and City Clerk to execute b. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011 - authorize Mayor and City Clerk to execute United City of Yorkville 800 Game Farm Road Yorkville, Illinois 60560 Telephone: 630-553-4350 www.yorkville.il.us City Council Agenda November 22, 2016 Page 2 c. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014 - authorize Mayor and City Clerk to execute d. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A - authorize Mayor and City Clerk to execute e. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B - authorize Mayor and City Clerk to execute f. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C - authorize Mayor and City Clerk to execute g. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A - authorize Mayor and City Clerk to execute h. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016 - authorize Mayor and City Clerk to execute 7. ADM 2016-81 2016 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 – authorize Mayor and City Clerk to execute b. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2003-101 (Windett Ridge Project) and Approving the Amended Special Tax Roll – authorize Mayor and City Clerk to execute c. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-104 (Central Grande Reserve) and Approving the Amended Special Tax Roll – authorize Mayor and City Clerk to execute d. Ordinance Abating Special Service Area Taxes for Special Service Area Number 2004-107 (Raintree Village II Project) – authorize Mayor and City Clerk to execute e. Ordinance Abating Special Service Area Taxes for Special Service Area Numbers 2005-108 and 2005-109 Special Tax Refunding Bonds, Series 2016 (Autumn Creek Project and Bristol Bay I Project) – authorize Mayor and City Clerk to execute 8. ADM 2016-82 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2017 and Ending April 30, 2018 in and for the United City of Yorkville Special Service Area Number 2004-201 (Fox Hill) – authorize Mayor and City Clerk to execute 9. ADM 2016-83 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2017 and Ending April 30, 2018 in and for the United City of Yorkville Special Service Area Number 2006-119 (Sunflower Estates) – authorize Mayor and City Clerk to execute 10. ADM 2016-84 Resolution Approving an Intergovernmental Agreement between the Illinois Office of of the Comptroller and the City Regarding Access to Comptroller’s Local Debt Recovery Program – authorize Mayor and City Clerk to execute City Council Agenda November 22, 2016 Page 3 Minutes for Approval: 1. Minutes of the Regular City Council – October 25, 2016 2. Minutes of the Special City Council – October 25, 2016 3. Minutes of the Special City Council – October 29, 2016 4. Minutes of the Regular City Council – November 8, 2016 Bills for Payment (Informational): $2,368,489.93 Mayor’s Report: Public Works Committee Report: Economic Development Committee Report: Public Safety Committee Report: Administration Committee Report: Park Board: Planning and Zoning Commission: City Council Report: City Clerk’s Report: Community and Liaison Report: Staff Report: Additional Business: Executive Session: Citizen Comments: Adjournment: COMMITTEES, MEMBERS AND RESPONSIBILITIES ADMINISTRATION: December 21, 2016 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Milschewski Finance Library Vice-Chairman: Alderman Frieders Administration Committee: Alderman Teeling Committee: Alderman Tarulis City Council Agenda November 22, 2016 Page 4 COMMITTEES, MEMBERS AND RESPONSIBILITIES cont’d: ECONOMIC DEVELOPMENT: TBD 2017 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Koch Community Development Plan Commission Vice-Chairman: Alderman Teeling Building Safety and Zoning Yorkville Econ. Dev. Corp. Committee: Alderman Colosimo Kendall Co. Plan Commission Committee: Alderman Funkhouser PUBLIC SAFETY: TBD 2017 – 6:30 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Kot Police School District Vice-Chairman: Alderman Frieders Committee: Alderman Colosimo Committee: Alderman Tarulis PUBLIC WORKS: December 20, 2016 – 6:00 p.m. – City Hall Conference Room Committee Departments Liaisons Chairman: Alderman Funkhouser Public Works Park Board Vice-Chairman: Alderman Milschewski Engineering YBSD Committee: Alderman Kot Parks and Recreation Committee: Alderman Koch UNITED CITY OF YORKVILLE WORKSHEET CITY COUNCIL Tuesday, November 22, 2016 7:00 PM CITY COUNCIL CHAMBERS ---------------------------------------------------------------------------------------------------------------------------------------- AMENDMENTS TO AGENDA: ---------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- PUBLIC HEARINGS: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Tax Levy ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS ON AGENDA ITEMS: ----------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- CONSENT AGENDA: ----------------------------------------------------------------------------------------------------------------------------------------- 1. PW 2016-75 2017 Road to Better Roads Program □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. PW 2016-76 Professional Services Agreement for 2017 Road to Better Roads Program □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. PW 2016-77 Mill Street LAFO – Authorization No. 2 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 4. ADM 2016-74 Monthly Treasurer’s Report for October 2016 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 5. ADM 2016-79 Auditing Services RFP □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 6. ADM 2016-80 Bond Abatement Ordinances a. Ordinance abating the tax hereto levied for the year 2016 to pay the principal of and interest on $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ b. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $11,150,000 General Obligation Refunding Bonds, (Alternate Revenue Source), Series 2011 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ c. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ d. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ e. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ f. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ g. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ h. Ordinance abating the tax levied for the year 2016 to pay the principal of and interest on the $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes ___________________________________________________________________________ ___________________________________________________________________________________ ___________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 7. ADM 2016-81 2016 SSA Abatement Ordinances a. Special Service Area Number 2003-100 (Raintree Village Project) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ b. Special Service Area Number 2003-101 (Windett Ridge Project) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ c. Special Service Area Number 2004-104 (Central Grande Reserve) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ d. Special Service Area Number 2004-107 (Raintree Village II Project) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ e. Special Service Area Numbers 2005-108 and 2005-109 (Autumn Creek Project and Bristol Bay Project) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed _________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 8. ADM 2016-82 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2017 and Ending April 30, 2018 in and for the United City of Yorkville Special Service Area Number 2004-201 (Fox Hill) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 9. ADM 2016-83 Ordinance for the Amended Levy and Assessment of Taxes for the Fiscal Year Beginning May 1, 2017 and Ending April 30, 2018 in and for the United City of Yorkville Special Service Area Number 2006-119 (Sunflower Estates) □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 10. ADM 2016-84 Resolution Approving an Intergovernmental Agreement between the Illinois Office of the Comptroller and the City Regarding Access to Comptroller’s Local Debt Recovery Program □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- MINUTES FOR APPROVAL: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Minutes of the Regular City Council – October 25, 2016 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 2. Minutes of the Special City Council – October 25, 2016 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 3. Minutes of the Special City Council – October 29, 2016 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- 4. Minutes of the Regular City Council – November 8, 2016 □ Approved: Y ______ N ______ □ Subject to __________________________________________ □ Removed ________________________________________________________________________ □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- BILLS FOR PAYMENT: ----------------------------------------------------------------------------------------------------------------------------------------- 1. Bills for Payment (Informational) □ Notes _____________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ ----------------------------------------------------------------------------------------------------------------------------------------- ADDITIONAL BUSINESS: ----------------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------------------- CITIZEN COMMENTS: ----------------------------------------------------------------------------------------------------------------------------------------- Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Public Hearing Tracking Number Tax Levy Public Hearing City Council – November 22, 2016 N/A Majority Approval See attached memo. Bart Olson Administration Name Department Summary Approval of a 2016 tax levy estimate, for purposes of publishing a public notice for an upcoming public hearing. Background Each year, the first step of the tax levy process involves adopting a tax levy estimate for purposes of holding a public hearing (if required). The requested tax levy estimate for the City and Library operations (capped taxes) is $3,793,185, as shown on Exhibit C. Per past practice and the property tax extension limitation law (PTELL), the City expects the actual tax levy to be lower. Based on past levy and budget discussions, the City has unofficially adopted a plan to reduce its tax levy for fiscal years 2015 through 2018. This plan was a modified extension of the process began in fiscal year 2012 as a result of non-abated property taxes and the passage of the non-home rule sales tax referendum: Planned decreases 2% reduction in FY 15 1% reduction in FY 16 (prior fiscal year) 1% reduction in FY 17 (current fiscal year) 1% reduction in FY 18 (under discussion) The above reduction schedule was reflected between the City property tax line-item (a calculation of the City uncapped taxes and City capped taxes) and the Library property tax-line-item (a calculation of the Library uncapped taxes and Library capped taxes). In reality, property taxes decreased at a rate quicker than we expected: Actual decreases 3% reduction in FY 15 1.66% reduction in FY 16 (prior fiscal year) 1.68% reduction in FY 17 (current fiscal year) 0% movement (under discussion) Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Bart Olson, City Administrator Date: October 12, 2016 Subject: 2016 Tax Levy Estimate As reflected in Exhibits B, it is the recommendation of staff that the City discontinues its practice of reducing the overall levy by 1% in FY 18, and instead would propose that the City levy a 0% change, resulting in no increase from the year prior. While this will result in the City not levying $19,000 under PTELL, which means that amount is lost for subsequent levy years, we feel that it was important to not deviate from the intent of the previously communicated property tax reduction plan. Depending on how the City determines to levy with the Library (combined or separate) will result in the City’s portion of the levy either decreasing by approximately 1% (combined – Exhibit A) or a 0% change (separate – Exhibit B). Details The fiscal year 2017 (2015 levy) certification from the County Clerk is attached (Exhibit D) to this memo. The first page contains all City (non-Library) taxes, and the second page contains Library taxes (operations and debt service for the 2006 & 2013 Refunding bonds). The primary policy questions for the 2016 levy year will be whether or not the City and Library levies should be combined (as is current practice) or levied separately. As you may recall, property tax growth is determined in different ways for the City and the Library. The City’s property tax growth is primarily determined by CPI (i.e. inflation – which is 0.7% for 2016), whereas the Library’s property tax growth is rate based, set at a maximum rate of $0.15 per $100 of EAV. During years in which EAV grows faster than inflation (such as this year), and assuming the Library levies at its maximum rate (0.15), the Library’s levy amount grows at a much higher rate (9.96% v. the City’s PTELL maximum of 0.60% - please see Exhibit A), thus diminishing the amount available to the City for its levy by approximately $50,000. As an alternative to keeping the Library under the City’s tax umbrella, the City does have the option of instructing the County Clerk to calculate the levies separately for the City and the Library. This would essentially “level the playing field” by applying the same rules for growth to both entities. In other words, both entities would be subject to PTELL, which limits growth the lessor of CPI or 5% plus an additional amount for new construction. As shown in Exhibit B, this would mean that the total City levy would be flat, and the Library would still see an increase in their levy by 2.20%. Another item of note is the police pension levy, which has been determined to be $966,211, as shown on page 6 of the Actuarial Valuation Report (Exhibit E). This represents an increase of approximately $140,000 (17%) over the amount extended in 2015, as a result of changes made to mortality assumptions used in the funding calculation and a lower than expected rate of return of -0.46% for FYE 16. This increase in the police pension levy, coupled with a low inflation rate of 0.7%, will result in a net reduction in property taxes that are available for general purposes to the City’s general fund, which is reflected on the summary page of Exhibit A in the amount of ~$123,000 and on the summary page of Exhibit B in the amount of ~$93,000. The breakdown of the sublevies is attached for your review. These do not need to be formally decided upon until the City passes its levy ordinance in December. The County’s current EAV estimate is $463,258,008 which is a 9.95% increase from last year. The abatement ordinances for the non-abated (uncapped) City property taxes should be voted on in December; however the County will typically give an extension until late January/early February. Homeowner Impact The property tax bill lists the City and the Library as two distinct itemized charges. Assuming the City levies separately from the Library (Exhibit B), the City’s (capped and uncapped) estimated levy extension is projected as 0% change as compared to the 2015 levy year (payable in 2016). The Library (capped and uncapped) levy is projected to be 1.55% higher than the 2015 levy year extension (payable in 2016). Based on these two statements, the amount that each property owner pays to the City should be similar to the prior year and the amount paid to the Library should be approximately $6 higher than the prior year’s tax bill, assuming that their individual property’s EAV does not exceed the overall increase in aggregate EAV (currently projected at 9.95%). Recommendation The preliminary staff recommendations for aggregate levy amounts are below. Staff also recommends that the City instruct the County Clerk to levy separately for the City and the Library, so that both entities are held to the same rules when it comes to growth. The breakdowns of the individual sublevies are included in the exhibits to this memo; however, they do not need to be set for purposes of holding a public hearing (as they can be changed at anytime). We would propose to hold the public hearing at the November 22nd City Council meeting. 2015 Levy Extension 2016 Maximum Levy (Estimate) 2016 Levy Recommended Amount City Levy (Capped) 3,053,660 3,120,880 ~3,101,185 Library Operations (Capped) 631,958 645,867 ~692,000 City Bonds (Uncapped) 47,525 N / A N / A Library Bonds (Uncapped) 752,788 N / A 760,396 Totals 4,485,930 N / A 4,553,581 20 1 6 T a x L e v y - E s t i m a t e d ( C o m b i n e d ) (L i m i t i n g R a t e A p p l i e d t o C i t y / N o t A p p l i e d t o L i b r a r y ) 20 1 4 R a t e Se t t i n g E A V % C h a n g e o v e r P r i o r Yr E A V 20 1 5 R a t e Se t t i n g E A V % C h a n g e o v e r Pr i o r Y r E A V 2016 Es t i m a t e d E A V % Change over Prior Yr EAV Fa r m 2, 7 4 3 , 2 8 3 $ 4. 7 8 % F a r m 2, 8 6 1 , 4 0 1 $ 4. 3 1 % F a r m 2,952,524 $ 3.18% Re s i d e n t i a l 31 0 , 6 5 5 , 4 4 9 $ -0 . 2 1 % R e s i d e n t i a l 32 0 , 9 1 4 , 4 7 1 $ 3. 3 0 % R e s i d e n t i a l 356,059,390 $ 10.95% Co m m e r c i a l 90 , 7 4 4 , 1 4 5 $ -8 . 7 4 % C o m m e r c i a l 84 , 5 2 9 , 0 8 7 $ -6 . 8 5 % C o m m e r c i a l 89,284,033 $ 5.63% In d u s t r i a l 12 , 6 6 8 , 2 0 1 $ 90 . 3 0 % I n d u s t r i a l 13 , 0 0 0 , 0 3 9 $ 2. 6 2 % I n d u s t r i a l 14,944,732 $ 14.96% du s ,6 6 8 , 0 $ 90 . 3 0 % du s 3, 0 0 0 , 0 3 9 $ .6 % du s ,9,73 $ .96% St a t e R a i l r o a d 17 , 3 2 8 $ 0. 0 0 % S t a t e R a i l r o a d 17 , 3 2 9 $ 0. 0 1 % S t a t e R a i l r o a d 17,329 $ 0.00% To t a l 41 6 , 8 2 8 , 4 0 6 $ -0 . 7 7 % E s t i m a t e d T o t a l 42 1 , 3 2 2 , 3 2 7 $ 1. 0 8 % E s t i m a t e d T o t a l 463,258,008 $ 9.95% 20 1 4 20 1 4 20 1 4 20 1 5 20 1 5 20 1 5 20 1 6 2016% Change over$ Change over Ra t e Le v y R e q u e s t Le v y E x t e n s i o n Ra t e Le v y R e q u e s t Le v y E x t e n s i o n Ra t e Levy RequestPrior Yr Ext.Prior Yr Ext. Co r p o r a t e 0. 2 5 0 2 6 1, 0 4 3 , 2 0 0 $ 1, 0 4 3 , 1 5 5 $ 0. 2 3 7 9 5 1, 0 4 3 , 2 0 0 $ 1, 0 0 2 , 5 3 6 $ 0. 2 1 6 4 1 1,002,536 $ 0.00%(0)$ Bo n d s & I n t e r e s t 0. 0 3 9 7 2 16 5 , 5 2 7 16 5 , 5 6 4 0. 0 1 1 2 8 47 , 4 9 7 47 , 5 2 5 0. 0 0 0 0 0 - -100.00%(47,525) IM R F P e n s i o n 0. 1 0 7 9 5 45 0 , 0 0 0 44 9 , 9 6 6 0. 0 0 0 0 0 -- 0. 0 0 0 0 0 --- IM R F Pe n s i o n 0.10 7 9 5 45 0 ,00 0 44 9 ,96 6 0.00 0 0 0 - - 0.00 0 0 0 - - - Po l i c e P r o t e c t i o n 0 . 0 8 3 9 7 3 5 0 , 0 0 0 3 5 0 , 0 1 1 0 . 2 4 0 6 9 1 , 0 8 8 , 4 4 9 1 , 0 1 4 , 0 8 0 0 . 1 9 0 6 3 8 8 3 , 1 1 4 - 1 2 . 9 1 % ( 1 3 0 , 9 6 6 ) Po l i c e P e n s i o n 0 . 1 6 9 4 1 8 5 3 , 4 7 7 7 0 6 , 1 4 9 0 . 1 9 5 9 1 8 2 5 , 4 1 3 8 2 5 , 4 1 3 0 . 2 0 8 5 7 9 6 6 , 2 1 1 1 7 . 0 6 % 1 4 0 , 7 9 8 Au d i t 0 . 0 0 7 2 0 3 0 , 0 0 0 3 0 , 0 1 2 0 . 0 0 6 8 6 3 0 , 0 0 0 2 8 , 9 0 3 0 . 0 0 6 4 8 3 0 , 0 0 0 3 . 8 0 % 1 , 0 9 7 Li a b i l i t y I n s u r a n c e 0 . 0 0 9 6 0 4 0 , 0 0 0 4 0 , 0 1 6 0 . 0 0 9 1 4 4 0 , 0 0 0 3 8 , 5 0 9 0 . 0 0 8 6 3 4 0 , 0 0 0 3 . 8 7 % 1 , 4 9 1 So c i a l S e c u r i t y 0 . 0 7 1 9 7 3 0 0 , 0 0 0 2 9 9 , 9 9 1 0 . 0 3 4 2 3 1 5 0 , 0 0 0 1 4 4 , 2 1 9 0 . 0 3 2 3 8 1 5 0 , 0 0 0 4 . 0 1 % 5 , 7 8 1 Sc h o o l C r o s s i n g G u a r d 0. 0 0 6 0 0 25 ,00 0 2 5 ,01 0 0 . 0 0 0 0 0 - - 0 . 0 0 0 0 0 - - - Sc h o o l Cr o s s i n g Gu a r d 0.00 6 0 0 25 ,00 0 25 ,01 0 0.00 0 0 0 0.00 0 0 0 Un e m p l o y m e n t I n s u r a n c e 0 . 0 1 2 0 0 5 0 , 0 0 0 5 0 , 0 1 9 0 . 0 0 0 0 0 - - 0 . 0 0 0 0 0 - - - Su b t o t a l C i t y 0. 7 5 8 0 8 3 , 3 0 7 , 2 0 4 $ 3 , 1 5 9 , 8 9 3 $ 0 . 7 3 6 0 6 3 , 2 2 4 , 5 5 9 $ 3 , 1 0 1 , 1 8 5 $ 0 . 6 6 3 1 0 3 , 0 7 1 , 8 6 1 $ - 0 . 9 5 % ( 2 9 , 3 2 4 ) Li b r a r y O p e r a t i o n s 0 . 1 5 0 0 0 6 9 2 , 0 0 0 $ 6 2 5 , 2 1 7 $ 0 . 1 5 0 0 0 6 9 2 , 0 0 0 $ 6 3 1 , 9 5 8 $ 0 . 1 5 0 0 0 6 9 4 , 8 8 7 $ 9 . 9 6 % 6 2 , 9 3 0 $ Li b r a r y B o n d s & I n t e r e s t 0 . 1 7 9 9 0 7 4 9 , 8 4 5 7 4 9 , 8 4 3 0 . 1 7 8 6 8 7 5 2 , 7 7 0 7 5 2 , 7 8 8 0 . 1 6 4 1 4 7 6 0 , 3 9 6 1 . 0 1 % 7 , 6 0 8 Su b t o t a l L i b r a r y 0. 3 2 9 9 0 1, 4 4 1 , 8 4 5 $ 1, 3 7 5 , 0 6 0 $ 0. 3 2 8 6 8 1, 4 4 4 , 7 7 0 $ 1, 3 8 4 , 7 4 5 $ 0. 3 1 4 1 4 1,455,283 $ 5.09%70,538 y ,, $ ,, $ ,, $ ,, $ ,, $ %, To t a l C i t y ( P T E L L & N o n - P T E L L ) 1. 0 8 7 9 8 4, 7 4 9 , 0 4 9 $ 4, 5 3 4 , 9 5 3 $ 1. 0 6 4 7 4 4, 6 6 9 , 3 2 9 $ 4, 4 8 5 , 9 3 0 $ 0. 9 7 7 2 4 4,527,144 $ 0.92%41,214$ le s s B o n d s & I n t e r e s t 0. 2 1 9 6 2 91 5 , 3 7 2 91 5 , 4 0 7 0. 1 8 9 9 6 80 0 , 2 6 7 80 0 , 3 1 3 0. 1 6 4 1 4 760,396 -4.99%(39,917) P- T E L L T o t a l s 0. 8 6 8 3 6 3, 8 3 3 , 6 7 7 $ 3, 6 1 9 , 5 4 5 $ 0. 8 7 4 7 8 3, 8 6 9 , 0 6 2 $ 3, 6 8 5 , 6 1 7 $ 0. 8 1 3 1 0 3,766,748 $ 2.20%81,131$ 1 (L i m i t i n g R a t e A p p l i e d t o C i t y / N o t A p p l i e d t o L i b r a r y ) Su m m a r y 2 0 1 6 T a x L e v y - E s t i m a t e d ( C o m b i n e d ) % Inc(Dec) Over$ Inc(Dec) Over 20 1 4 R e q u e s t e d 20 1 4 E x t e n d e d 20 1 5 R e q u e s t e d 20 1 5 E x t e n d e d 20 1 6 R e q u e s t e d Prior Yr ExtendedPrior Yr Extended Ci t y 2, 2 8 8 , 2 0 0 2, 2 8 8 , 1 8 0 Ci t y 2, 3 5 1 , 6 4 9 2, 2 2 8 , 2 4 7 Ci t y 2,105,650 -5.50%(122,597) Li b r a r y 69 2 , 0 0 0 62 5 , 2 1 7 Li b r a r y 69 2 , 0 0 0 63 1 , 9 5 8 Li b r a r y 694,887 9.96%62,930 Po l i c e P e n s i o n 85 3 , 4 7 7 70 6 , 1 4 9 Po l i c e P e n s i o n 82 5 , 4 1 3 82 5 , 4 1 3 Po l i c e P e n s i o n 966,211 17.06%140,798 Ci t y D e b t S e r v i c e 16 5 , 5 2 7 16 5 , 5 6 4 Ci t y D e b t S e r v i c e 47 , 4 9 7 47 , 5 2 5 Ci t y D e b t S e r v i c e - -100.00%(47,525) Li b r a r y D e b t S e r v i c e 74 9 , 8 4 5 7 4 9 , 8 4 3 Li b r a r y D e b t S e r v i c e 75 2 , 7 7 0 7 5 2 , 7 8 8 Li b r a r y D e b t S e r v i c e 760,396 1.01%7,608 To t a l 4 , 7 4 9 , 0 4 9 4 , 5 3 4 , 9 5 3 T o t a l 4 , 6 6 9 , 3 2 9 4 , 4 8 5 , 9 3 0 T o t a l 4 , 5 2 7 , 1 4 4 0 . 9 2 % 4 1 , 2 1 4 le s s B o n d s & I n t e r e s t 91 5 , 3 7 2 9 1 5 , 4 0 7 le s s B o n d s & I n t e r e s t 80 0 , 2 6 7 8 0 0 , 3 1 3 le s s B o n d s & I n t e r e s t 760,396 -4.99%(39,917) PT E L L S u b t o t al 3 , 8 3 3 , 6 7 7 3 , 6 1 9 , 5 4 5 PTE L L S u b t o t a l 3, 8 6 9 , 0 6 2 3, 6 8 5 , 6 1 7 PT E L L Su b t o t a l 3,766,748 2.20%81,131 Ci t y ( e x c l u d i n g D e b t S e r v i c e ) 2, 9 9 4 , 3 2 9 Ci t y ( e x c l u d i n g D e b t S e r v i c e ) 3, 1 7 7 , 0 6 2 3, 0 5 3 , 6 6 0 Ci t y ( e x c l u d i n g D e b t S e r v i c e ) 3,071,861 0.60%18,201 Li b r a r y ( e x c l u d i n g D e b t S e r v i c e ) 6 2 5 , 2 1 7 Li b ( e x c l u d i n g D e b t S e r v i c e ) 69 2 , 0 0 0 63 1 , 9 5 8 Li b ( e x c l u d i n g D e b t S e r v i c e ) 694,887 9.96%62,930 Ci S i Ci S i Ci S i Ci t y D e b t S e r v i c e L e v y B r e a k o u t Ci t y D e b t S e r v i c e L e v y B r e a k o u t Ci t y D e b t S e r v i c e L e v y B r e a k o u t Se r i e s 2 0 1 4 B - D e b t S e r v i c e F u n d 16 5 , 5 6 4 $ Se r i e s 2 0 1 4 B - D e b t S e r v i c e F u n d 47 , 5 2 5 $ Se r i e s 2 0 1 4 B - D e b t S e r v i c e F u n d -$ To t a l 1 6 5 , 5 6 4 $ T o t a l 4 7 , 5 2 5 $ T o t a l - $ 2 20 1 6 T a x L e v y - E s t i m a t e d ( S e p a r a t e ) (L i m i t i n g R a t e A p p l i e d t o C i t y & L i b r a r y ) 20 1 4 R a t e Se t t i n g E A V % C h a n g e o v e r P r i o r Yr E A V 20 1 5 R a t e Se t t i n g E A V % C h a n g e o v e r Pr i o r Y r E A V 2016 Es t i m a t e d E A V % Change over Prior Yr EAV Fa r m 2, 7 4 3 , 2 8 3 $ 4. 7 8 % F a r m 2, 8 6 1 , 4 0 1 $ 4. 3 1 % F a r m 2,952,524 $ 3.18% Re s i d e n t i a l 31 0 , 6 5 5 , 4 4 9 $ -0 . 2 1 % R e s i d e n t i a l 32 0 , 9 1 4 , 4 7 1 $ 3. 3 0 % R e s i d e n t i a l 356,059,390 $ 10.95% Co m m e r c i a l 90 , 7 4 4 , 1 4 5 $ -8 . 7 4 % C o m m e r c i a l 84 , 5 2 9 , 0 8 7 $ -6 . 8 5 % C o m m e r c i a l 89,284,033 $ 5.63% In d u s t r i a l 12 , 6 6 8 , 2 0 1 $ 90 . 3 0 % I n d u s t r i a l 13 , 0 0 0 , 0 3 9 $ 2. 6 2 % I n d u s t r i a l 14,944,732 $ 14.96% du s ,6 6 8 , 0 $ 90 . 3 0 % du s 3, 0 0 0 , 0 3 9 $ .6 % du s ,9,73 $ .96% St a t e R a i l r o a d 17 , 3 2 8 $ 0. 0 0 % S t a t e R a i l r o a d 17 , 3 2 9 $ 0. 0 1 % S t a t e R a i l r o a d 17,329 $ 0.00% To t a l 41 6 , 8 2 8 , 4 0 6 $ -0 . 7 7 % E s t i m a t e d T o t a l 42 1 , 3 2 2 , 3 2 7 $ 1. 0 8 % E s t i m a t e d T o t a l 463,258,008 $ 9.95% 20 1 4 20 1 4 20 1 4 20 1 5 20 1 5 20 1 5 20 1 6 2016% Change over$ Change over Ra t e Le v y R e q u e s t Le v y E x t e n s i o n Ra t e Le v y R e q u e s t Le v y E x t e n s i o n Ra t e Levy RequestPrior Yr Ext.Prior Yr Ext. Co r p o r a t e 0. 2 5 0 2 6 1, 0 4 3 , 2 0 0 $ 1, 0 4 3 , 1 5 5 $ 0. 2 3 7 9 5 1, 0 4 3 , 2 0 0 $ 1, 0 0 2 , 5 3 6 $ 0. 2 1 6 4 1 1,002,536 $ 0.00%(0)$ Bo n d s & I n t e r e s t 0. 0 3 9 7 2 16 5 , 5 2 7 16 5 , 5 6 4 0. 0 1 1 2 8 47 , 4 9 7 47 , 5 2 5 0. 0 0 0 0 0 - -100.00%(47,525) IM R F P e n s i o n 0. 1 0 7 9 5 45 0 , 0 0 0 44 9 , 9 6 6 0. 0 0 0 0 0 -- 0. 0 0 0 0 0 --- IM R F Pe n s i o n 0.10 7 9 5 45 0 ,00 0 44 9 ,96 6 0.00 0 0 0 - - 0.00 0 0 0 - - - Po l i c e P r o t e c t i o n 0 . 0 8 3 9 7 3 5 0 , 0 0 0 3 5 0 , 0 1 1 0 . 2 4 0 6 9 1 , 0 8 8 , 4 4 9 1 , 0 1 4 , 0 8 0 0 . 1 9 6 9 6 9 1 2 , 4 3 8 - 1 0 . 0 2 % ( 1 0 1 , 6 4 2 ) Po l i c e P e n s i o n 0 . 1 6 9 4 1 8 5 3 , 4 7 7 7 0 6 , 1 4 9 0 . 1 9 5 9 1 8 2 5 , 4 1 3 8 2 5 , 4 1 3 0 . 2 0 8 5 7 9 6 6 , 2 1 1 1 7 . 0 6 % 1 4 0 , 7 9 8 Au d i t 0 . 0 0 7 2 0 3 0 , 0 0 0 3 0 , 0 1 2 0 . 0 0 6 8 6 3 0 , 0 0 0 2 8 , 9 0 3 0 . 0 0 6 4 8 3 0 , 0 0 0 3 . 8 0 % 1 , 0 9 7 Li a b i l i t y I n s u r a n c e 0 . 0 0 9 6 0 4 0 , 0 0 0 4 0 , 0 1 6 0 . 0 0 9 1 4 4 0 , 0 0 0 3 8 , 5 0 9 0 . 0 0 8 6 3 4 0 , 0 0 0 3 . 8 7 % 1 , 4 9 1 So c i a l S e c u r i t y 0 . 0 7 1 9 7 3 0 0 , 0 0 0 2 9 9 , 9 9 1 0 . 0 3 4 2 3 1 5 0 , 0 0 0 1 4 4 , 2 1 9 0 . 0 3 2 3 8 1 5 0 , 0 0 0 4 . 0 1 % 5 , 7 8 1 Sc h o o l C r o s s i n g G u a r d 0. 0 0 6 0 0 25 ,00 0 2 5 ,01 0 0 . 0 0 0 0 0 - - 0 . 0 0 0 0 0 - - - Sc h o o l Cr o s s i n g Gu a r d 0.00 6 0 0 25 ,00 0 25 ,01 0 0.00 0 0 0 0.00 0 0 0 Un e m p l o y m e n t I n s u r a n c e 0 . 0 1 2 0 0 5 0 , 0 0 0 5 0 , 0 1 9 0 . 0 0 0 0 0 - - 0 . 0 0 0 0 0 - - - Su b t o t a l C i t y 0. 7 5 8 0 8 3 , 3 0 7 , 2 0 4 $ 3 , 1 5 9 , 8 9 3 $ 0 . 7 3 6 0 6 3 , 2 2 4 , 5 5 9 $ 3 , 1 0 1 , 1 8 5 $ 0 . 6 6 9 4 3 3 , 1 0 1 , 1 8 5 $ 0 . 0 0 % ( 0 ) Li b r a r y O p e r a t i o n s 0 . 1 5 0 0 0 6 9 2 , 0 0 0 $ 6 2 5 , 2 1 7 $ 0 . 1 5 0 0 0 6 9 2 , 0 0 0 $ 6 3 1 , 9 5 8 $ 0 . 1 3 9 4 2 6 4 5 , 8 6 7 $ 2 . 2 0 % 1 3 , 9 1 0 $ Li b r a r y B o n d s & I n t e r e s t 0 . 1 7 9 9 0 7 4 9 , 8 4 5 7 4 9 , 8 4 3 0 . 1 7 8 6 8 7 5 2 , 7 7 0 7 5 2 , 7 8 8 0 . 1 6 4 1 4 7 6 0 , 3 9 6 1 . 0 1 % 7 , 6 0 8 Su b t o t a l L i b r a r y 0. 3 2 9 9 0 1, 4 4 1 , 8 4 5 $ 1, 3 7 5 , 0 6 0 $ 0. 3 2 8 6 8 1, 4 4 4 , 7 7 0 $ 1, 3 8 4 , 7 4 5 $ 0. 3 0 3 5 6 1,406,263 $ 1.55%21,518 y ,, $ ,, $ ,, $ ,, $ ,, $ %, To t a l C i t y ( P T E L L & N o n - P T E L L ) 1. 0 8 7 9 8 4, 7 4 9 , 0 4 9 $ 4, 5 3 4 , 9 5 3 $ 1. 0 6 4 7 4 4, 6 6 9 , 3 2 9 $ 4, 4 8 5 , 9 3 0 $ 0. 9 7 2 9 9 4,507,448 $ 0.48%21,518$ le s s B o n d s & I n t e r e s t 0. 2 1 9 6 2 91 5 , 3 7 2 91 5 , 4 0 7 0. 1 8 9 9 6 80 0 , 2 6 7 80 0 , 3 1 3 0. 1 6 4 1 4 760,396 -4.99%(39,917) P- T E L L T o t a l s 0. 8 6 8 3 6 3, 8 3 3 , 6 7 7 $ 3, 6 1 9 , 5 4 5 $ 0. 8 7 4 7 8 3, 8 6 9 , 0 6 2 $ 3, 6 8 5 , 6 1 7 $ 0. 8 0 8 8 5 3,747,052 $ 1.67%61,435$ 1 Su m m a r y 2 0 1 6 T a x L e v y - E s t i m a t e d ( S e p a r a t e ) (L i m i t i n g R a t e A p p l i e d t o C i t y & L i b r a r y ) % Inc(Dec) Over$ Inc(Dec) Over 20 1 4 R e q u e s t e d 20 1 4 E x t e n d e d 20 1 5 R e q u e s t e d 20 1 5 E x t e n d e d 20 1 6 R e q u e s t e d Prior Yr ExtendedPrior Yr Extended Ci t y 2, 2 8 8 , 2 0 0 2, 2 8 8 , 1 8 0 Ci t y 2, 3 5 1 , 6 4 9 2, 2 2 8 , 2 4 7 Ci t y 2,134,974 -4.19%(93,273) Li b r a r y 69 2 , 0 0 0 62 5 , 2 1 7 Li b r a r y 69 2 , 0 0 0 63 1 , 9 5 8 Li b r a r y 645,867 2.20%13,910 Po l i c e P e n s i o n 85 3 , 4 7 7 70 6 , 1 4 9 Po l i c e P e n s i o n 82 5 , 4 1 3 82 5 , 4 1 3 Po l i c e P e n s i o n 966,211 17.06%140,798 Ci t y D e b t S e r v i c e 16 5 , 5 2 7 16 5 , 5 6 4 Ci t y D e b t S e r v i c e 47 , 4 9 7 47 , 5 2 5 Ci t y D e b t S e r v i c e - -100.00%(47,525) Li b r a r y D e b t S e r v i c e 74 9 , 8 4 5 7 4 9 , 8 4 3 Li b r a r y D e b t S e r v i c e 75 2 , 7 7 0 7 5 2 , 7 8 8 Li b r a r y D e b t S e r v i c e 760,396 1.01%7,608 To t a l 4 , 7 4 9 , 0 4 9 4 , 5 3 4 , 9 5 3 T o t a l 4 , 6 6 9 , 3 2 9 4 , 4 8 5 , 9 3 0 T o t a l 4 , 5 0 7 , 4 4 8 0 . 4 8 % 2 1 , 5 1 8 le s s B o n d s & I n t e r e s t 91 5 , 3 7 2 9 1 5 , 4 0 7 le s s B o n d s & I n t e r e s t 80 0 , 2 6 7 8 0 0 , 3 1 3 le s s B o n d s & I n t e r e s t 760,396 -4.99%(39,917) PT E L L S u b t o t al 3 , 8 3 3 , 6 7 7 3 , 6 1 9 , 5 4 5 PTE L L S u b t o t a l 3, 8 6 9 , 0 6 2 3, 6 8 5 , 6 1 7 PT E L L Su b t o t a l 3,747,052 1.67%61,435 Ci t y ( e x c l u d i n g D e b t S e r v i c e ) 2, 9 9 4 , 3 2 9 Ci t y ( e x c l u d i n g D e b t S e r v i c e ) 3, 1 7 7 , 0 6 2 3, 0 5 3 , 6 6 0 Ci t y ( e x c l u d i n g D e b t S e r v i c e ) 3,101,185 1.56%47,525 Li b r a r y ( e x c l u d i n g D e b t S e r v i c e ) 6 2 5 , 2 1 7 Li b ( e x c l u d i n g D e b t S e r v i c e ) 69 2 , 0 0 0 63 1 , 9 5 8 Li b ( e x c l u d i n g D e b t S e r v i c e ) 645,867 2.20%13,910 Ci S i Ci S i Ci S i Ci t y D e b t S e r v i c e L e v y B r e a k o u t Ci t y D e b t S e r v i c e L e v y B r e a k o u t Ci t y D e b t S e r v i c e L e v y B r e a k o u t Se r i e s 2 0 1 4 B - D e b t S e r v i c e F u n d 16 5 , 5 6 4 $ Se r i e s 2 0 1 4 B - D e b t S e r v i c e F u n d 47 , 5 2 5 $ Se r i e s 2 0 1 4 B - D e b t S e r v i c e F u n d -$ To t a l 1 6 5 , 5 6 4 $ T o t a l 4 7 , 5 2 5 $ T o t a l - $ 2 20 1 6 T a x L e v y - R e q u e s t e d ( S e p a r a t e ) (L i m i t i n g R a t e A p p l i e d t o C i t y & L i b r a r y ) 20 1 4 R a t e Se t t i n g E A V % C h a n g e o v e r P r i o r Yr E A V 20 1 5 R a t e Se t t i n g E A V % C h a n g e o v e r Pr i o r Y r E A V 2016 Es t i m a t e d E A V % Change over Prior Yr EAV Fa r m 2, 7 4 3 , 2 8 3 $ 4. 7 8 % F a r m 2, 8 6 1 , 4 0 1 $ 4. 3 1 % F a r m 2,952,524 $ 3.18% Re s i d e n t i a l 31 0 , 6 5 5 , 4 4 9 $ -0 . 2 1 % R e s i d e n t i a l 32 0 , 9 1 4 , 4 7 1 $ 3. 3 0 % R e s i d e n t i a l 356,059,390 $ 10.95% Co m m e r c i a l 90 , 7 4 4 , 1 4 5 $ -8 . 7 4 % C o m m e r c i a l 84 , 5 2 9 , 0 8 7 $ -6 . 8 5 % C o m m e r c i a l 89,284,033 $ 5.63% In d u s t r i a l 12 , 6 6 8 , 2 0 1 $ 90 . 3 0 % I n d u s t r i a l 13 , 0 0 0 , 0 3 9 $ 2. 6 2 % I n d u s t r i a l 14,944,732 $ 14.96% du s ,6 6 8 , 0 $ 90 . 3 0 % du s 3, 0 0 0 , 0 3 9 $ .6 % du s ,9,73 $ .96% St a t e R a i l r o a d 17 , 3 2 8 $ 0. 0 0 % S t a t e R a i l r o a d 17 , 3 2 9 $ 0. 0 1 % S t a t e R a i l r o a d 17,329 $ 0.00% To t a l 41 6 , 8 2 8 , 4 0 6 $ -0 . 7 7 % E s t i m a t e d T o t a l 42 1 , 3 2 2 , 3 2 7 $ 1. 0 8 % E s t i m a t e d T o t a l 463,258,008 $ 9.95% 20 1 4 20 1 4 20 1 4 20 1 5 20 1 5 20 1 5 20 1 6 2016% Change over$ Change over Ra t e Le v y R e q u e s t Le v y E x t e n s i o n Ra t e Le v y R e q u e s t Le v y E x t e n s i o n Ra t e Levy RequestPrior Yr Ext.Prior Yr Ext. Co r p o r a t e 0. 2 5 0 2 6 1, 0 4 3 , 2 0 0 $ 1, 0 4 3 , 1 5 5 $ 0. 2 3 7 9 5 1, 0 4 3 , 2 0 0 $ 1, 0 0 2 , 5 3 6 $ 0. 2 1 6 4 1 1,002,536 $ 0.00%(0)$ Bo n d s & I n t e r e s t 0. 0 3 9 7 2 16 5 , 5 2 7 16 5 , 5 6 4 0. 0 1 1 2 8 47 , 4 9 7 47 , 5 2 5 0. 0 0 0 0 0 - -100.00%(47,525) IM R F P e n s i o n 0. 1 0 7 9 5 45 0 , 0 0 0 44 9 , 9 6 6 0. 0 0 0 0 0 -- 0. 0 0 0 0 0 --- IM R F Pe n s i o n 0.10 7 9 5 45 0 ,00 0 44 9 ,96 6 0.00 0 0 0 - - 0.00 0 0 0 - - - Po l i c e P r o t e c t i o n 0 . 0 8 3 9 7 3 5 0 , 0 0 0 3 5 0 , 0 1 1 0 . 2 4 0 6 9 1 , 0 8 8 , 4 4 9 1 , 0 1 4 , 0 8 0 0 . 1 9 6 9 6 9 1 2 , 4 3 8 - 1 0 . 0 2 % ( 1 0 1 , 6 4 2 ) Po l i c e P e n s i o n 0 . 1 6 9 4 1 8 5 3 , 4 7 7 7 0 6 , 1 4 9 0 . 1 9 5 9 1 8 2 5 , 4 1 3 8 2 5 , 4 1 3 0 . 2 0 8 5 7 9 6 6 , 2 1 1 1 7 . 0 6 % 1 4 0 , 7 9 8 Au d i t 0 . 0 0 7 2 0 3 0 , 0 0 0 3 0 , 0 1 2 0 . 0 0 6 8 6 3 0 , 0 0 0 2 8 , 9 0 3 0 . 0 0 6 4 8 3 0 , 0 0 0 3 . 8 0 % 1 , 0 9 7 Li a b i l i t y I n s u r a n c e 0 . 0 0 9 6 0 4 0 , 0 0 0 4 0 , 0 1 6 0 . 0 0 9 1 4 4 0 , 0 0 0 3 8 , 5 0 9 0 . 0 0 8 6 3 4 0 , 0 0 0 3 . 8 7 % 1 , 4 9 1 So c i a l S e c u r i t y 0 . 0 7 1 9 7 3 0 0 , 0 0 0 2 9 9 , 9 9 1 0 . 0 3 4 2 3 1 5 0 , 0 0 0 1 4 4 , 2 1 9 0 . 0 3 2 3 8 1 5 0 , 0 0 0 4 . 0 1 % 5 , 7 8 1 Sc h o o l C r o s s i n g G u a r d 0. 0 0 6 0 0 25 ,00 0 2 5 ,01 0 0 . 0 0 0 0 0 - - 0 . 0 0 0 0 0 - - - Sc h o o l Cr o s s i n g Gu a r d 0.00 6 0 0 25 ,00 0 25 ,01 0 0.00 0 0 0 0.00 0 0 0 Un e m p l o y m e n t I n s u r a n c e 0 . 0 1 2 0 0 5 0 , 0 0 0 5 0 , 0 1 9 0 . 0 0 0 0 0 - - 0 . 0 0 0 0 0 - - - Su b t o t a l C i t y 0. 7 5 8 0 8 3 , 3 0 7 , 2 0 4 $ 3 , 1 5 9 , 8 9 3 $ 0 . 7 3 6 0 6 3 , 2 2 4 , 5 5 9 $ 3 , 1 0 1 , 1 8 5 $ 0 . 6 6 9 4 3 3 , 1 0 1 , 1 8 5 $ 0 . 0 0 % ( 0 ) Li b r a r y O p e r a t i o n s 0 . 1 5 0 0 0 6 9 2 , 0 0 0 $ 6 2 5 , 2 1 7 $ 0 . 1 5 0 0 0 6 9 2 , 0 0 0 $ 6 3 1 , 9 5 8 $ 0 . 1 4 9 3 8 6 9 2 , 0 0 0 $ 9 . 5 0 % 6 0 , 0 4 3 $ Li b r a r y B o n d s & I n t e r e s t 0 . 1 7 9 9 0 7 4 9 , 8 4 5 7 4 9 , 8 4 3 0 . 1 7 8 6 8 7 5 2 , 7 7 0 7 5 2 , 7 8 8 0 . 1 6 4 1 4 7 6 0 , 3 9 6 1 . 0 1 % 7 , 6 0 8 Su b t o t a l L i b r a r y 0. 3 2 9 9 0 1, 4 4 1 , 8 4 5 $ 1, 3 7 5 , 0 6 0 $ 0. 3 2 8 6 8 1, 4 4 4 , 7 7 0 $ 1, 3 8 4 , 7 4 5 $ 0. 3 1 3 5 2 1,452,396 $ 4.89%67,651 y ,, $ ,, $ ,, $ ,, $ ,, $ %, To t a l C i t y ( P T E L L & N o n - P T E L L ) 1. 0 8 7 9 8 4, 7 4 9 , 0 4 9 $ 4, 5 3 4 , 9 5 3 $ 1. 0 6 4 7 4 4, 6 6 9 , 3 2 9 $ 4, 4 8 5 , 9 3 0 $ 0. 9 8 2 9 5 4,553,581 $ 1.51%67,651$ le s s B o n d s & I n t e r e s t 0. 2 1 9 6 2 91 5 , 3 7 2 91 5 , 4 0 7 0. 1 8 9 9 6 80 0 , 2 6 7 80 0 , 3 1 3 0. 1 6 4 1 4 760,396 -4.99%(39,917) P- T E L L T o t a l s 0. 8 6 8 3 6 3, 8 3 3 , 6 7 7 $ 3, 6 1 9 , 5 4 5 $ 0. 8 7 4 7 8 3, 8 6 9 , 0 6 2 $ 3, 6 8 5 , 6 1 7 $ 0. 8 1 8 8 1 3,793,185 $ 2.92%107,568$ 1 Su m m a r y 2 0 1 6 T a x L e v y - R e q u e s t e d ( S e p a r a t e ) (L i m i t i n g R a t e A p p l i e d t o C i t y & L i b r a r y ) % Inc(Dec) Over$ Inc(Dec) Over 20 1 4 R e q u e s t e d 20 1 4 E x t e n d e d 20 1 5 R e q u e s t e d 20 1 5 E x t e n d e d 20 1 6 R e q u e s t e d Prior Yr ExtendedPrior Yr Extended Ci t y 2, 2 8 8 , 2 0 0 2, 2 8 8 , 1 8 0 Ci t y 2, 3 5 1 , 6 4 9 2, 2 2 8 , 2 4 7 Ci t y 2,134,974 -4.19%(93,273) Li b r a r y 69 2 , 0 0 0 62 5 , 2 1 7 Li b r a r y 69 2 , 0 0 0 63 1 , 9 5 8 Li b r a r y 692,000 9.50%60,043 Po l i c e P e n s i o n 85 3 , 4 7 7 70 6 , 1 4 9 Po l i c e P e n s i o n 82 5 , 4 1 3 82 5 , 4 1 3 Po l i c e P e n s i o n 966,211 17.06%140,798 Ci t y D e b t S e r v i c e 16 5 , 5 2 7 16 5 , 5 6 4 Ci t y D e b t S e r v i c e 47 , 4 9 7 47 , 5 2 5 Ci t y D e b t S e r v i c e - -100.00%(47,525) Li b r a r y D e b t S e r v i c e 74 9 , 8 4 5 7 4 9 , 8 4 3 Li b r a r y D e b t S e r v i c e 75 2 , 7 7 0 7 5 2 , 7 8 8 Li b r a r y D e b t S e r v i c e 760,396 1.01%7,608 To t a l 4 , 7 4 9 , 0 4 9 4 , 5 3 4 , 9 5 3 T o t a l 4 , 6 6 9 , 3 2 9 4 , 4 8 5 , 9 3 0 T o t a l 4 , 5 5 3 , 5 8 1 1 . 5 1 % 6 7 , 6 5 1 le s s B o n d s & I n t e r e s t 91 5 , 3 7 2 9 1 5 , 4 0 7 le s s B o n d s & I n t e r e s t 80 0 , 2 6 7 8 0 0 , 3 1 3 le s s B o n d s & I n t e r e s t 760,396 -4.99%(39,917) PT E L L S u b t o t al 3 , 8 3 3 , 6 7 7 3 , 6 1 9 , 5 4 5 PTE L L S u b t o t a l 3, 8 6 9 , 0 6 2 3, 6 8 5 , 6 1 7 PT E L L Su b t o t a l 3,793,185 2.92%107,568 Ci t y ( e x c l u d i n g D e b t S e r v i c e ) 2, 9 9 4 , 3 2 9 Ci t y ( e x c l u d i n g D e b t S e r v i c e ) 3, 1 7 7 , 0 6 2 3, 0 5 3 , 6 6 0 Ci t y ( e x c l u d i n g D e b t S e r v i c e ) 3,101,185 1.56%47,525 Li b r a r y ( e x c l u d i n g D e b t S e r v i c e ) 6 2 5 , 2 1 7 Li b ( e x c l u d i n g D e b t S e r v i c e ) 69 2 , 0 0 0 63 1 , 9 5 8 Li b ( e x c l u d i n g D e b t S e r v i c e ) 692,000 9.50%60,043 Ci S i Ci S i Ci S i Ci t y D e b t S e r v i c e L e v y B r e a k o u t Ci t y D e b t S e r v i c e L e v y B r e a k o u t Ci t y D e b t S e r v i c e L e v y B r e a k o u t Se r i e s 2 0 1 4 B - D e b t S e r v i c e F u n d 16 5 , 5 6 4 $ Se r i e s 2 0 1 4 B - D e b t S e r v i c e F u n d 47 , 5 2 5 $ Se r i e s 2 0 1 4 B - D e b t S e r v i c e F u n d -$ To t a l 1 6 5 , 5 6 4 $ T o t a l 4 7 , 5 2 5 $ T o t a l - $ 2 PUBLIC NOTICE OF PROPOSED PROPERTY TAX LEVY FOR THE UNITED CITY OF YORKVILLE I. A public hearing to approve a proposed property tax levy increase by THE UNITED CITY OF YORKVILLE for 2016 will be held November 22, 2016 at 7:00 P.M. at the City Council Chambers, 800 Game Farm Road, Yorkville, Illinois. Any person desiring to appear at the public hearing and present testimony to the taxing district may contact Bart Olson, City Administrator, or Lisa Pickering, Deputy City Clerk, 800 Game Farm Road, Yorkville, Illinois (630) 553-4350. II. The corporate and special purpose property taxes extended for 2015 were $3,685,617. The proposed corporate and special purpose property taxes to be levied for 2016 are $3,793,185. This represents a 2.92% increase over the previous year. III. The property taxes extended for debt service and public building commission leases for 2015 were $800,313. The estimated property taxes to be levied for debt service and public building commission leases for 2016 are $760,396. This represents a 4.99% decrease over the previous year. IV. The total property taxes extended or abated for 2015 were $4,485,930. The estimated total property taxes to be levied for 2016 are $4,553,581. This represents a 1.51% increase over the previous year. CITY OF YORKVILLE YORKVILLE POLICE PENSION FUND Actuarial Valuation Report For the Year Beginning May 1, 2016 And Ending April 30, 2017 Timothy W. Sharpe, Actuary, Geneva, IL (630) 262-0600 TWS Actuary TABLE OF CONTENTS 21GASB Statements No. 67 & 68 Disclosure 18GASB Statements No. 25 & 27 Disclosure 16Actuarial Assumptions 15Actuarial Method 14Summary of Plan Provisions 13Projected Pension Payments 13Duration 12Summary of Plan Participants 11Tax Levy Requirement 10Accrued Liability 9Normal Cost 8Asset Changes During Prior Year 7Actuarial Valuation of Assets 4Summary of Results 3Introduction Page INTRODUCTION Police-sworn personnel of the City of Yorkville are covered by the Police Pension Plan that is a defined-benefit, single-employer pension plan. The purpose of this report is to provide to the Intended Users of this report, specifically the Intended Users are the City Officials, the Pension Board and the City and Pension Board auditors, the reporting requirements of the Illinois Pension Code, the GASB Statements No. 25 & 27 and 67 & 68 financial information and related actuarial information for the year stated in this report. This report is not intended for distribution or usage to or by anyone who is not an Intended User and should not be used for any other purpose. The valuation results reported herein are based on the employee data, plan provisions and the financial data provided by the City. The actuary has relied on this information and does not assume responsibility for the accuracy or completeness of this information. I hereby certify that to the best of my knowledge this report is complete and accurate and fairly presents the actuarial position of the Fund in accordance with generally accepted actuarial principles and procedures. In my opinion, the assumptions used are reasonably related to the experience of the Plan and to reasonable expectations. A reasonable request for supplementary information not included in this report should be directed to the undersigned actuary. The actuary cautions the Intended Users of the possibility of uncertainty or risks in any of the results in this report. I, Timothy W. Sharpe, am an Enrolled Actuary and a member of the American Academy of Actuaries, and I meet the Qualifications Standards of the American Academy of Actuaries to render the actuarial opinion contained herein. Respectfully submitted, Timothy W. Sharpe, EA, MAAA Enrolled Actuary No. 14-4384 9/7/2016 Date -3- SUMMARY OF RESULTS There was a change with respect to Actuarial Assumptions from the prior year to reflect revised expectations with respect to mortality rates. The mortality rates have been changed to the RP 2014 Mortality Table (BCHA) projected to 2016 using improvement scale MP-2015. The Retirement Plans Experience Committee of the Society of Actuaries (RPEC) presented an update to Mortality Improvement Scale MP-2014, which was released in October 2014. This updated scale was created using two additional years of historical data and the same RPEC 2014 model that was used to produce Scale MP-2014. For clarity, the updated mortality improvement scale is called MP-2015. Within the MP-2014 report, RPEC indicated an intention to publish updated improvement scales at least triennially. Subsequent to the development of Scale MP-2014, the Social Security Administration (SSA) released two years of additional mortality data. To reflect this latest available data, RPEC is now publishing this 2015 update and intends on providing future annual updates to the model as soon as practicable following the public release of updated data upon which the model is constructed. There were no changes with respect to Plan Provisions or Actuarial Methods from the prior year. Based on the plan sponsor’s funding policy and future expected plan contributions and funded status, the plan is to be expected to produce adequate assets to make benefit payments when they are due. The benefit payment default risk or the financial health of the plan sponsor was not deemed to be material. Future actuarial measurements may differ significantly from the current measurements presented in this report due to such factors as the following: plan experience differing from that anticipated by the economic or demographic assumptions; changes in economic or demographic assumptions; increases or decreases expected as part of the natural operation of the methodology used for these measurements (such as the end of an amortization period or additional cost or contribution requirements based on the plan’s funded status); and changes in plan provisions or applicable law. Due to the limited scope of the actuary’s assignment, the actuary did not perform an analysis of the potential range of such future measurements. -4- SUMMARY OF RESULTS (Continued) There were no unexpected changes with respect to the participants included in this actuarial valuation (1 new member, 1 termination, 0 retirements, 0 incidents of disability, annual payroll increase 3.4%, average salary increase 3.4%). There were no unexpected changes with respect to the Fund's investments from the prior year (annual investment return -0.46%). The City's Tax Levy Requirement has increased from $825,413 last year to $966,211 this year (17.1%). The increase in the Tax Levy is due to the increase in salaries, the investment return was less than assumed and the changes to the assumptions. The Percent Funded has decreased from 41.0% last year to 39.5% this year. -5- SUMMARY OF RESULTS (Continued) For Year Ending April 30 825,413$966,211$Tax Levy Requirement 20162017 as of May 1 2,220,146$2,294,948$Annual Payroll 41.0%39.5%Percent Funded 452,265558,601Amortization of Unfunded Accrued Liability/(Surplus) 9,381,57311,238,814Unfunded Accrued Liability/(Surplus) 6,513,5607,326,544Actuarial Value of Assets 15,895,13318,565,358Accrued Liability 220,016227,429Anticipated Employee Contributions 319,149344,400City Normal Cost 20152016 -6- $0 $200 $400 $600 $800 $1,000 $1,200 Th o u s a n d s 2017 2016 TAX LEVY REQUIREMENT as of April 30 ACTUARIAL VALUATION OF ASSETS as of May 1 6,513,560$7,326,544$Actuarial Value of Assets 6,422,7456,881,167Market Value of Assets (1,648)(1,648)Miscellaneous Receivable/(Payable) 26,39327,184Interest Receivable 826,435980,038Mutual Funds 1,984,9802,045,645Equities 3,331,9283,616,708Government Securities 254,659$213,240$Money Market, NOW, IL Fund 20152016 FYE 2013-2016 (Gain)/Loss: $52,833; $137,607; ($29,983); $497,196 -7- 3.1% 52.8% 29.8% 14.3% Money Market, NOW, IL Fund Government Securities Equities Mutual Funds SUMMARY OF ASSETS As Of May 1, 2016 ASSET CHANGES DURING PRIOR YEAR -0.46%Approximate Annual Rate of Return 6,881,167$Trust Balance as of May 1, 2016 (30,492)Investment Income 456,763Total 13,448Expenses 443,314Benefit Payments Payments 945,676Total 222,736Employee 722,940City Contributions 6,422,745$Trust Balance as of May 1, 2015 -8- ($1) $0 $1 $2 $3 $4 $5 $6 $7 $8 Mi l l i o n s Trust Balance as of May 1, 2015 Contributions Payments Investment Income Trust Balance as of May 1, 2016 ASSET CHANGES DURING PRIOR YEAR NORMAL COST The Normal Cost is the actuarial present value of the portion of the projected benefits that are expected to accrue during the year based upon the actuarial valuation method and actuarial assumptions employed in the valuation. as of May 1 24.29%24.92%Total Normal Cost Rate 14.38%15.01%City Normal Cost Rate 2,220,146$2,294,948$Normal Cost Payroll 319,149344,400City Normal Cost 220,016227,429Anticipated Employee Contributions 539,165$571,829$Total Normal Cost 20152016 -9- 39.8% 60.2% Anticipated Employee Contributions City Normal Cost NORMAL COST As Of May 1, 2016 ACCRUED LIABILITY The Accrued Liability is the actuarial present value of the portion of the projected benefits that has been accrued as of the valuation date based upon the actuarial valuation method and actuarial assumptions employed in the valuation. The Unfunded Accrued Liability is the excess of the Accrued Liability over the Actuarial Value of Assets. as of May 1 41.0%39.5%Percent Funded 9,381,573$11,238,814$Unfunded Accrued Liability/(Surplus) 6,513,5607,326,544Actuarial Value of Assets 15,895,13318,565,358Total Accrued Liability 6,651,8257,594,773Total Annuities 100,206117,066Terminated Vested Annuities 00Surviving Spouse Annuities 6,551,6197,477,707Retirement Annuities 00Disability Annuities 00Children Annuities 9,243,308$10,970,585$Active Employees 20152016Accrued Liability -10- $0 $5 $10 $15 $20 Mi l l i o n s Total Accrued Liability Actuarial Value of Assets Unfunded Accrued Liability/(Surplus) ACCRUED LIABILITY As Of May 1, 2016 TAX LEVY REQUIREMENT The Public Act 096-1495 Tax Levy Requirement is determined as the annual contribution necessary to fund the normal cost, plus the amount to amortize the excess (if any) of ninety percent (90%) of the accrued liability over the actuarial value of assets as a level percentage of payroll over a thirty (30) year period which commenced in 2011, plus an adjustment for interest. The 100% amortization amount is equal to the amount to amortize the unfunded accrued liability as a level percentage of payroll over a thirty (30) year period which commenced in 2011. For Year Ending April 30 737,426889,672$5) PA 096-1495 Tax Levy Requirement (1 + 3 + 4) 48,24358,2034) Interest for One Year 347,198428,8223) Amortization Payment 15,239,61817,726,9672) Accrued Liability (PUC) 341,985402,6471) Normal Cost (PUC) Public Act 096-1495 Tax Levy Requirement 825,413$966,211$Tax Levy Requirement as of End of Year 53,99963,210Interest for One Year 452,265558,601Amortization of Unfunded Accrued Liability/(Surplus) 319,149$344,400$City Normal Cost as of Beginning of Year 20162017 -11- 38.1% 61.9% City Normal Cost Amortization of UAL/(S) TAX LEVY REQUIREMENT For Fiscal Year Ending April 30, 2017 SUMMARY OF PLAN PARTICIPANTS The actuarial valuation of the Plan is based upon the employee data furnished by the City. The information provided for Active participants included: Name Sex Date of Birth Date of Hire Compensation Employee Contributions The information provided for Inactive participants included: Name Sex Date of Birth Date of Pension Commencement Monthly Pension Benefit Form of Payment 2,220,146$2,294,948$Annual Payroll 446,1307477,9277Total 25,834125,8341Terminated Vesteds 0000Surviving Spouses 420,2966452,0936Retired Employees 0000Disabled Employees 0$00$0Children Annual BenefitsAnnual BenefitsInactive Participants 3030Total 139Nonvested 1721Vested Current Employees 2015201520162016Membership -12- SUMMARY OF PLAN PARTICIPANTS (Continued) Age and Service Distribution 103,50980,01880,07973,75161,295Salary 76,498300044688Total 85,5961160+ 055-59 050-54 95,78264245-49 75,413311140-44 75,2789143135-39 72,69165130-34 58,9555525-29 20-24 SalaryTotal30+25-2920-2415-1910-145-90-4Service Age 11.4Average Future Service:10.2Average Service:37.5Average Age: 17.6All Members:12.4Retired Members:21.3Active Members:DURATION (years) PROJECTED PENSION PAYMENTS $781,357$771,522$713,794$547,401$477,772 20212020201920182017 -13- $0 $100 $200 $300 $400 $500 $600 $700 $800 $900 Th o u s a n d s 2017 2018 2019 2020 2021 PROJECTED PENSION PAYMENTS 2017-2021 SUMMARY OF PLAN PROVISIONS The Plan Provisions have not been changed from the prior year. The City of Yorkville Police Pension Fund was created and is administered as prescribed by "Article 3. Police Pension Fund - Municipalities 500,000 and Under" of the Illinois Pension Code (Illinois Compiled Statutes, 1992, Chapter 40). A brief summary of the plan provisions is provided below. Employees attaining the age of (50) or more with (20) or more years of creditable service are entitled to receive an annual retirement benefit of (2.5%) of final salary for each year of service up to (30) years, to a maximum of (75%) of such salary. Employees with at least (8) years but less than (20) years of credited service may retire at or after age (60) and receive a reduced benefit of (2.5%) of final salary for each year of service. Surviving spouses receive the greater of (50%) of final salary or the employee's retirement benefit. Employees disabled in the line of duty receive (65%) of final salary. The monthly pension of a covered employee who retired with (20) or more years of service after January 1, 1977, shall be increased annually, following the first anniversary date of retirement and be paid upon reaching the age of at least (55) years, by (3%) of the originally granted pension. Beginning with increases granted on or after July 1, 1993, the second and subsequent automatic annual increases shall be calculated as (3%) of the amount of the pension payable at the time of the increase. Employees are required to contribute (9.91%) of their base salary to the Police Pension Plan. If an employee leaves covered employment with less than (20) years of service, accumulated employee contributions may be refunded without accumulated interest. For Employees hired after January 1, 2011, the Normal Retirement age is attainment of age 55 and completion of 10 years of service; Early Retirement age is attainment of age 50, completion of 10 years of service and the Early Retirement Factor is 6% per year; the Employee’s Accrued Benefit is based on the Employee’s final 8-year average salary not to exceed $106,800 (as indexed); Cost-of-living adjustments are simple increases (not compounded) of the lesser of 3% or 50% of CPI beginning the later of the anniversary date and age 60; Surviving Spouse’s Benefits are 66 2/3% of the Employee’s benefit at the time of death. -14- ACTUARIAL METHODS The Actuarial Methods employed for this valuation are as follows: Projected Unit Credit Cost Method (for years beginning on or after 2011 for PA 096-1495) Under the Projected Unit Credit Cost Method, the Normal Cost is the present value of the projected benefit (including projected salary increases) earned during the year. The Accrued Liability is the present value of the projected benefit (including projected salary increases) earned as of the actuarial valuation date. The Unfunded Accrued Liability is the excess of the Accrued Liability over the plan's assets. Experience gains or losses adjust the Unfunded Accrued Liability. Entry Age Normal Cost Method Under the Entry Age Normal Cost Method the Normal Cost for each participant is computed as the level percentage of pay which, if paid from the earliest age the participant is eligible to enter the plan until retirement or termination, will accumulate with interest to sufficiently fund all benefits under the plan. The Normal Cost for the plan is determined as the sum of the Normal Costs for all active participants. The Accrued Liability is the theoretical amount that would have accumulated had annual contributions equal to the Normal Cost been paid. The Unfunded Accrued Liability is the excess of the Accrued Liability over the plan's assets. Experience gains or losses adjust the Unfunded Accrued Liability. -15- ACTUARIAL ASSUMPTIONS The Actuarial Assumptions used for determining the Tax Levy Requirement and GASB Statements No. 25 & 27 and 67 & 68 Disclosure Information are the same (except where noted) and have been changed from the prior year (discussion on page 4). The methods and assumptions disclosed in this report may reflect statutory requirements and may reflect the responsibility of the Principal and its advisors. Unless specifically noted otherwise, each economic and demographic assumption was selected in accordance with Actuarial Standards of Practice 27 and 35 and may reflect the views and advice of advisors to the Principal. In the event a method or assumption conflicts with the actuary’s professional judgment, the method or assumption is identified in this report. The Actuarial Assumptions employed for this valuation are as follows: 80% Married, Female spouses 3 years youngerMarital Status Based on studies of the Fund and the Department of Insurance, Sample Rates below (100% by age 70) Retirement Based on studies of the Fund and the Department of Insurance, Sample Rates below Disability Based on studies of the Fund and the Department of Insurance, Sample Rates below Withdrawal RP 2014 Mortality Table (BCHA) projected to 2016 using improvement scale MP-2015. Mortality 5.00%Salary Scale 7.00% net of investment expenses.Investment Return 5-year Average Market Value (PA 096-1495)Asset Valuation Method May 1, 2016Valuation Date -16- ACTUARIAL ASSUMPTIONS (Continued) Sample Annual Rates Per 100 Participants 100.0070 50.002.003.5065 33.001.653.5060 25.001.303.5055 20.000.953.5050 0.652.0045 0.402.0040 0.263.0035 0.225.0030 0.057.5025 0.0510.0020 RetirementDisabilityWithdrawalAge -17- STATEMENTS NO. 25 & 27 DISCLOSURE INFORMATION The Governmental Accounting Standards Board (GASB) issued Statements No. 25 & 27 that established generally accepted accounting principles for the annual financial statements for defined benefit pension plans. The required information is as follows: Membership in the plan consisted of the following as of: 11Number of participating employers 3737Total 139Active nonvested plan members 1721Active vested plan members 11Terminated plan members entitled to but not yet receiving benefits 66Retirees and beneficiaries receiving benefits April 30, 2015April 30, 2016 SCHEDULE OF FUNDING PROGRESS 509.1%2,294,94837.1%11,684,19118,565,3586,881,16704/30/16 426.7%2,220,14640.4%9,472,38815,895,1336,422,74504/30/15 407.5%2,136,90139.1%8,707,88614,306,4595,598,57304/30/14 UAAL as a Percentage of Covered Payroll ((b-a)/c) Covered Payroll (c) Funded Ratio (a/b) Unfunded AAL (UAAL) (b-a) Actuarial Accrued Liability (AAL) -Entry Age (b) Actuarial Value of Assets (a) Actuarial Valuation Date -18- GASB STATEMENTS NO. 25 & 27 DISCLOSURE INFORMATION (Continued) ANNUAL PENSION COST AND NET PENSION OBLIGATION 605,245617,879Net pension obligation end of year 643,635605,245Net pension obligation beginning of year (38,390)12,634Increase (decrease) in net pension obligation 624,168722,940Contributions made 585,778735,574Annual pension cost (30,713)(29,733)Adjustment to annual required contribution 45,05442,367Interest on net pension obligation 571,437722,940Annual required contribution April 30, 2015April 30, 2016 THREE-YEAR TREND INFORMATION 617,87998.3%735,57404/30/16 605,245106.6%585,77804/30/15 643,63598.6%531,67804/30/14 Net Pension Obligation Percentage of APC Contributed Annual Pension Cost (APC) Fiscal Year Ending -19- GASB STATEMENTS NO. 25 & 27 DISCLOSURE INFORMATION (Continued) FUNDING POLICY AND ANNUAL PENSION COST SameTier 1: 3.00% per year, compounded Tier 2: 2.00% per year, simple Cost-of-living adjustments Same2.50%*Includes inflation at Same5.00% Projected salary increases* Same7.00% Investment rate of return* Actuarial assumptions: SameMarketAsset valuation method 26 years25 yearsRemaining amortization period SameLevel percentage of pay, closedAmortization period SameEntry ageActuarial cost method 04/30/201504/30/2016Actuarial valuation date 624,168722,940Contributions made 585,778735,574Annual pension cost Same9.91% Plan members 28.11%31.50% City Contribution rates: -20- GASB STATEMENTS NO. 67 & 68 DISCLOSURE INFORMATION 7.00% net of expenses Investment rate of return 5.00% Salary increases 2.50% Inflation Actuarial Assumptions 37.06%Plan fiduciary net position as a percentage of the total pension liability 11,684,191City's net pension liability 6,881,167Plan fiduciary net position 18,565,358Total pension liability Net Pension Liability of the City 37Total 30Active plan members 1Inactive plan members entitled to but not yet receiving benefits 6Inactive plan members or beneficiaries currently receiving benefits April 30, 2016Plan Membership The projection of cash flows used to determine the discount rate assumed that plan member contributions will be made at the current contribution rate and that City contributions will be made at rates equal to the difference between actuarially determined contribution rates and the member rate. Based on those assumptions, the pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current members. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. Sensitivity of the Net Pension Liability to Changes in the Discount Rate 9,223,32611,684,19114,744,597Net Pension Liability 8.00%7.00%6.00% 1% IncreaseCurrent Discount Rate1% Decrease -21- GASB STATEMENTS NO. 67 & 68 DISCLOSURE INFORMATION (continued) Schedule of Changes in the City’s Net Pension Liability and Related Ratios as a percentage of covered-employee payroll 509.13%City's net pension liability 2,294,948Covered-employee payroll as a percentage of the total pension liability 37.06%Plan fiduciary net position 11,684,191City's net pension liability 6,881,167Plan fiduciary net position - ending 6,422,745Plan fiduciary net position - beginning 458,421Net change in plan fiduciary net position 0Other 13,448Administrative expense 443,314Benefit payments, including refunds of member contributions (30,492)Net investment income 222,736Contributions - member 722,940Contributions - employer Plan Fiduciary Net Position 18,565,358Total pension liability - ending 15,895,133Total pension liability - beginning 2,670,225Net change in total pension liability 443,314Benefit payments, including refunds of member contributions 1,116,723Changes of assumptions 322,766Differences between expected and actual experience 0Changes of benefit terms 1,097,143Interest 576,907Service cost April 30, 2016Total Pension Liability -22- GASB STATEMENTS NO. 67 & 68 DISCLOSURE INFORMATION (continued) Schedule of City Contributions Other RP 2014 projected to 2016Mortality 50-70Retirement age 7.00%Investment rate of return 5.00%Salary increases 3.00%Inflation Market ValueAsset valuation method 25 yearsRemaining amortization period Level Percentage of PayAmortization method Entry Age NormalActuarial cost method Methods and assumptions used to determine contribution rates: April 30, 2016Valuation date Notes to schedule covered-employee payroll 31.50%Contributions as a percentage of 2,294,948Covered-employee payroll 0Contribution deficiency (Excess) determined contribution 722,940Contributions in relation to the actuarially 722,940Actuarially determined contribution April 30, 2016 Mortality rates were based on the RP 2014 Mortality Table (BCHA) projected to 2016 using improvement scale MP-2015. The other non-economic actuarial assumptions used in the April 30, 2016 valuation were based on the results of an actuarial experience study conducted by the Illinois Department of Insurance dated September 26, 2012. -23- Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Agenda Item Number CA #1 Tracking Number PW 2016-75 RTBR Program City Council – November 22, 2016 PW – 11/15/16 Moved forward to CC consent agenda PW 2016-75 Consideration of Approval Review of Proposed 2017 and 5 Year Plan Brad Sanderson Engineering Name Department Summary Review of the 2017 Road to Better Roads plan and a design and construction engineering contract with EEI. Background This item was last discussed as part of the FY 17 budget proposal. At that time, the City Council had reviewed a five-year proposal that included the following streets: Pavilion Rd, Elizabeth St, S Main St, W Washington St, Mill St, State St, W Madison St, Madison Ct All of those streets are covered in the current proposal provided by EEI and Director Dhuse, except for Elizabeth St, which is currently recommended as an alternate. Provided we receive favorable bids again, we would recommend all $236,000 worth of alternates be added for 2017. In the FY 17 budget, the City only had $550,000 in pavement projects identified for the FY 18 budget year. We are recommending $658,000 worth of primary projects and $236,000 worth of alternates, as we think the FY 18 budget proposal could have as much as $1,000,000 in pavement projects available for the 2017 construction season (FY 18). These numbers are still being looked at for the FY 18 budget proposal, and I would not expect them to be finalized until January when the budget is released. In the meantime, we do recommend that the City Council endorse the 2017 project list and the corresponding engineering contract. After the list is endorsed and the engineering contract approved, staff would put the projects out to bid and would review the results against the most up-to-date budget figures. The one item of moderate discussion expected is on the parking lots. While there is no life-cycle efficiency achieved from replacing them this year, we felt the school district’s proposal to redo the entire parking lot was a good opportunity for City staff to save time managing a minor project. With one parking lot on the list, we felt it was a good idea to knock off a few more parking lots – which is why we recommend doing the Public Works Tower Lane lot and sealing other lots throughout the City. The aggregate value of all of these lots is around $250,000, and we’ve posed them against the four alternate streets in case the City Council would prefer to continue to focus on streets instead of parking lots. Again – as I mentioned above we expect to have a sizable budget for pavement projects in 2018 and it’s possible we’ll be able to fund all parking lots and alternate streets without an issue. The engineering contract with EEI is in the second agenda item for the Road to Better Roads project. The proposal is for ~$33,000 for design engineering and ~$43,000 for construction engineering. These estimates are covered in the budget and staff recommends approval of the contract. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: November 9, 2016 Subject: Road to Better Roads 2017 Recommendation Staff recommends approval of the five-year Road to Better Roads plan as illustrated in the attached map and charts, and approval of the professional services agreement with EEI for design and construction engineering. We have updated the 5-year plan for consideration and discussion with the Public Works Committee. Please refer to the attached documents. We are recommending the 2017 RTBR program as presented, which includes the maintenance of several City parking lots. At this time, we are seeking approval to move forward with the 2017 RTBR program. If you have any questions or require additional information, please let us know. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, Deputy City Clerk Date: October 31, 2016 Subject: Roads to Better Roads Program Subject: Award of 2011 Misc. Bituminous Patching Contract to Aurora Blacktop, Inc. PR O P O S E D 5 Y E A R R T B R P R O G R A M Un i t e d C i t y o f Y o r k v i l l e Oc t o b e r 2 0 1 6 ST R E E T F R O M T O S T R A T E G Y DE F L E C T I O N CO N D I T I O N DY N A M I C CO N D I T I O N SU R F A C E CO N D I T I O N CURRENT RANKCOST MA D I S O N C O U R T W . M A D I S O N S T R E E T W E S T E N D M I L L & O V E R L A Y 1 0 0 6 8 6 5 7 3 $ 7 , 7 0 0 MA D I S O N S T R E E T W E S T E N D M O R G A N S T R E E T M I L L & O V E R L A Y 1 0 0 7 0 5 2 6 4 $ 2 4 , 5 0 0 MA I N S T R E E T W . V A N E M M O N S T E E T W . H Y D R A U L I C A V E N U E M I L L & O V E R L A Y 1 0 0 7 5 6 2 7 5 $ 1 2 , 4 0 0 MA I N S T R E E T S . B R I D G E S T R E E T W . R I D G E S T R E E T M I L L & O V E R L A Y 1 0 0 8 3 6 0 7 6 $ 1 2 3 , 8 0 0 WA S H I N G T O N S T R E E T W . M O R G A N S T R E E T S . M A I N S T R E E T M I L L & O V E R L A Y 1 0 0 6 7 5 7 6 4 $ 4 0 , 1 0 0 PA V I L L I O N R O A D F O X R O A D C I T Y L I M I T M I L L & O V E R L A Y 9 7 6 7 6 5 6 7 $ 1 3 9 , 0 0 0 E. R I D G E S T R E E T E A S T E N D M I L L S T R E E T M I L L & O V E R L A Y 1 0 0 8 3 4 7 7 1 $ 3 2 , 3 0 0 TO W E R L A N E S O M O N A U K S T R E E T P U B L I C W O R K S M I L L & O V E R L A Y 1 0 0 4 1 6 2 5 3 $ 1 7 , 9 0 0 CI T Y H A L L P A R K I N G L O T S M I L L & O V E R L A Y N / A N / A N / A N / A $ 6 2 , 0 0 0 PU B L I C W O R K S P A R K I N G L O T M I L L & O V E R L A Y N / A N / A N / A N / A $ 1 2 1 , 0 0 0 $658,700 TI F E L I G I B L E P R O J E C T S RI V E R F R O N T P A R K I N G L O T M I L L & O V E R L A Y N / A N / A N / A N / A $ 2 9 , 0 0 0 EA S T A L L E Y P A R K I N G L O T OV E R L A Y N / A N / A N / A N / A $ 4 2 , 0 0 0 AL T E R N A T I V E S T R E E T S V E R S U S P A R K I N G L O T P R O J E C T S EL I Z A B E T H S T R E E T W E S T E N D S . M A I N S T R E E T M I L L & O V E R L A Y 1 0 0 6 9 7 2 7 8 $ 5 2 , 5 0 0 RI D G E S T R E E T J E F F E R S O N S T R E E T S . M A I N S T R E E T M I L L & O V E R L A Y 1 0 0 8 2 5 5 7 6 $ 1 5 , 1 0 0 ST A T E S T R E E T W . H Y D R A U L I C S T E E T W . R I D G E S T R E E T M I L L & O V E R L A Y 1 0 0 8 0 5 4 7 3 $ 4 4 , 0 0 0 WH E A T O N A V E N U E N . B R I D G E S T R E E T S H A D O W W O O D D R I V E M I L L & O V E R L A Y 8 6 8 2 7 1 7 5 $ 1 2 4 , 6 0 0 $236,200TOTAL: 20 1 7 ( F Y 1 8 ) S T R E E T R E H A B I L I T A T I O N L I S T TOTAL: BE E C H E R C E N T E R , L I B R A R Y , PA R K S A N D R E C R E A T I O N , BR I D G E P A R K P A R K I N G L O T SE A L & S T R I P E $78,000 N/ A N / A N / A N / A PR O P O S E D 5 Y E A R R T B R P R O G R A M Un i t e d C i t y o f Y o r k v i l l e Oc t o b e r 2 0 1 6 ST R E E T F R O M T O S T R A T E G Y DE F L E C T I O N CO N D I T I O N DY N A M I C CO N D I T I O N SU R F A C E CO N D I T I O N CURRENT RANKCOST EL M S T R E E T M C H U G H R O A D F R E E M O N T S T R E E T M I L L & O V E R L A Y 1 0 0 7 0 6 1 7 3 $ 5 9 , 4 0 0 JA C K S O N S T R E E T F R E E M O N T S T R E E T M A R T I N A V E N U E M I L L & O V E R L A Y 1 0 0 6 9 5 7 6 9 $ 6 2 , 7 0 0 PA R K S T R E E T M C H U G H R O A D B R I D G E S T R E E T M I L L & O V E R L A Y 1 0 0 6 6 6 4 7 1 $ 1 2 5 , 0 0 0 SA N D E R S C O U R T E . M A I N S T R E E T N O R T H E N D M I L L & O V E R L A Y 1 0 0 4 6 6 9 6 2 $ 4 4 , 1 0 0 SP R I N G S T R E E T W . S P R I N G S T R E E T Q U I N S E Y R O A D M I L L & O V E R L A Y 8 7 7 4 6 4 6 7 $ 2 6 8 , 2 0 0 WH E A T O N A V E N U E N . B R I D G E S T R E E T S H A D O W W O O D D R I V E M I L L & O V E R L A Y 8 6 8 2 7 1 7 5 $ 1 2 4 , 6 0 0 $684,000 20 1 8 ( F Y 1 9 ) S T R E E T R E H A B I L I T A T I O N L I S T TOTAL: PR O P O S E D 5 Y E A R R T B R P R O G R A M Un i t e d C i t y o f Y o r k v i l l e Oc t o b e r 2 0 1 6 ST R E E T F R O M T O S T R A T E G Y DE F L E C T I O N CO N D I T I O N DY N A M I C CO N D I T I O N SU R F A C E CO N D I T I O N CURRENT RANKCOST AL A N D A L E L A N E R E D T A I L C O U R T A L I C E A V E M I L L & O V E R L A Y 8 1 6 6 8 0 6 4 $ 4 9 , 4 0 0 AL I C E A V E N U E C A N N O N B A L L T R A I L F A X O N R O A D M I L L & O V E R L A Y 8 5 7 8 7 7 7 6 $ 1 4 8 , 4 0 0 EL I Z A B E T H S T R E E T W E S T E N D S . M A I N S T R E E T M I L L & O V E R L A Y 1 0 0 6 9 7 2 7 8 $ 5 2 , 5 0 0 FO X S T R E E T E A S T E N D M I L L S T R E E T M I L L & O V E R L A Y 8 7 7 1 8 2 7 8 $ 3 5 , 2 0 0 LI B E R T Y S T R E E T S O U T H E N D E . P A R K S T R E E T M I L L & O V E R L A Y 8 7 7 4 8 3 7 6 $ 7 9 , 4 0 0 MC H U G H F A R M S T E A D D R I V E C I T Y L I M I T M I L L & O V E R L A Y 1 0 0 7 8 7 1 7 6 $ 4 4 , 3 0 0 OL S E N S T R E E T M I L L S T R E E T E A S T E N D M I L L & O V E R L A Y 7 4 6 1 7 5 6 4 $ 4 0 , 1 0 0 OR A N G E S T R E E T M I L L S T R E E T E A S T E N D M I L L & O V E R L A Y 8 6 7 2 7 1 7 5 $ 3 6 , 1 0 0 RI D G E S T R E E T J E F F E R S O N S T R E E T S . M A I N S T R E E T M I L L & O V E R L A Y 1 0 0 8 2 5 5 7 6 $ 1 5 , 1 0 0 ST A T E S T R E E T W . H Y D R A U L I C S T E E T W . R I D G E S T R E E T M I L L & O V E R L A Y 1 0 0 8 0 5 4 7 3 $ 4 4 , 1 0 0 $544,600 20 1 9 ( F Y 2 0 ) S T R E E T R E H A B I L I T A T I O N L I S T TOTAL: PR O P O S E D 5 Y E A R R T B R P R O G R A M Un i t e d C i t y o f Y o r k v i l l e Oc t o b e r 2 0 1 6 ST R E E T F R O M T O S T R A T E G Y DE F L E C T I O N CO N D I T I O N DY N A M I C CO N D I T I O N SU R F A C E CO N D I T I O N CURRENT RANKCOST AP P L E T R E E C O U R T N . B R I D G E S T R E E T W E S T E N D M I L L & O V E R L A Y 7 3 5 7 8 0 6 4 $ 2 6 , 2 0 0 BA R B E R R Y C I R C L E - W E S T W A L S H D R I V E W A L S H D R I V E M I L L & O V E R L A Y 7 9 6 5 7 7 6 7 $ 1 1 8 , 6 0 0 BA R B E R R Y C I R C L E - E A S T W A L S H D R I V E W A L S H D R I V E M I L L & O V E R L A Y 8 5 6 9 7 7 7 6 $ 9 9 , 3 0 0 BE A V E R S T R E E T S . B R I D G E S T R E E T D E E R S T R E E T M I L L & O V E R L A Y 8 5 7 9 7 2 6 7 $ 8 1 , 8 0 0 BU R N I N G B U S H D R I V E W A L S H D R I V E W E S T E N D M I L L & O V E R L A Y 7 7 6 3 7 7 6 9 $ 4 4 , 0 0 0 CO L O N I A L P A R K W A Y S . B R I D G E S T R E E T S C H O O L H O U S E R O A D M I L L & O V E R L A Y 8 5 7 3 7 4 7 5 $ 9 0 , 4 0 0 DE E R S T R E E T W O L F S T R E E T S C H O O L H O U S E R O A D M I L L & O V E R L A Y 8 4 7 1 7 9 6 9 $ 1 0 0 , 3 0 0 $560,600 20 2 0 ( F Y 2 1 ) S T R E E T R E H A B I L I T A T I O N L I S T TOTAL: PR O P O S E D 5 Y E A R R T B R P R O G R A M Un i t e d C i t y o f Y o r k v i l l e Oc t o b e r 2 0 1 6 ST R E E T F R O M T O S T R A T E G Y DE F L E C T I O N CO N D I T I O N DY N A M I C CO N D I T I O N SU R F A C E CO N D I T I O N CURRENT RANKCOST CO T T O N W O O D T R A I L J O H N S T R E E T J O H N S T R E E T M I L L & O V E R L A Y 8 7 7 0 8 0 7 3 $ 1 2 6 , 7 0 0 CO T T O N W O O D C O U R T C O T T O N W O O D T R A I L W E S T E N D M I L L & O V E R L A Y 1 0 0 8 0 7 5 8 4 $ 9 , 1 0 0 DE I H L F A R M R O A D J O H N S T R E E T W . V E T E R A N S P R K W Y M I L L & O V E R L A Y 8 4 6 7 7 1 6 4 $ 6 6 , 9 0 0 RI V E R B I R C H D R E A S T E N D W E S T E N D M I L L & O V E R L A Y 8 9 7 1 8 0 7 9 $ 9 , 1 0 0 RI V E R B I R C H L N R I V E R B I R C H D R W H I T E O A K W A Y M I L L & O V E R L A Y 9 9 8 9 7 3 8 5 $ 1 9 , 7 0 0 SP R U C E C O U R T W E S T E N D W H I T E O A K W A Y M I L L & O V E R L A Y 1 0 0 6 7 6 5 7 1 $ 2 6 , 5 0 0 SY C A M O R E R O A D W . V E T E R A N S P R K W Y C I T Y L I M I T M I L L & O V E R L A Y 8 7 7 0 7 6 7 1 $ 8 8 , 8 0 0 WH I T E O A K W A Y W . F O X S T R E E T N O W A Y C I R C L E M I L L & O V E R L A Y 9 0 7 5 7 4 7 5 $ 2 6 3 , 2 0 0 $610,000 20 2 1 ( F Y 2 2 ) S T R E E T R E H A B I L I T A T I O N L I S T TOTAL: I l l i n o i s R a i l w a y R R B N S F R R Rob Roy Creek Rob Roy Creek F o x R i v e r Rob Roy Creek Rob R oy Creek R o b R o y C ree k B la c k b e rry C r e e k Blackberry Creek F ox R i v e r Ro b R o y C r e e k B la c k b e r r y C reek B l a c k b e r r y C r e e k Fox River B l a c k b e r r y C r e e k Blackberry Creek F o x R iv er Big Rock Creek Blackberry Creek M o r g a n C r e e k F ox R i v e r Fox River Jenna Cir Je n n aCi r E LyncliffDr Eldamain Rd Eldamain Rd S Bridg e St EHighpointRd M i n k l e r R d MinklerRd Schaefer Rd Beecher Rd Grande Trl Grande Trl G o r d o n R d Gordon Rd WHighpointRd S u n d o w n L n Manchester Dr P a r k s i d e L n PecosC ir BigBendDr Rosenwinkel St Rebecca Cir S Main St G r e e n fi e l d T u r n OakCreekDr N R o y a l O a k s D r M a d e li n e D r O l d G loryDr E Mitchel Dr N Cypress Dr F a i r h a v e n Dr Ronhill Rd Walsh Cir McLellanBlvd Nawakwa Ln S u m a c D r C ra n sto n C ir Timber Cree k D r E Whi te Ros e Dr C ots w old Dr Hartfield Dr Yellowstone Ln Ellsworth Dr N o r w a y C i r Brian Ln CryderWay W h i te Oak W ay Heather Ln Monarchos Ln W i n d h a m C i r KellyAve S q u ir e C ir Stacy Cir Iroqois Ln Patron Ln Deer St Aspen Ln Shadow Creek Ln T w i n l e a f T r l Ashley Ln Tim ber Ridge Dr Schmid t L n HideawayLn DanielleLn E Barberry Cir R ic h m o n d A v e Gallant Fox Cir Gardi n e r Ave BurrSt M u r f i e l d D r F o x Gle n D r W Pine Ridge Dr S Jason Dr W Lexington Cir D e e r p a t h D r W i n g R d Prairie Ln W o o d Sage Ave Barrett Dr W R o yal Oaks D r Illini Dr Majestic Prince Ln T a u s Cir Br uell St Marketvi ewDr M a r k etPlace Dr HomesteadDr Ga me Farm Rd Freemont St ArrowheadDr W Kendall Dr WKendallDr D i e h l F a r m Rd H a y de n D r McHugh Rd CenterPkwy K e n ne dy R d K e n n e d y R d J o h n S t Carolyn Ct WackerDr Galena Rd Illinois Route 126 Corneils Rd Ashley Rd E V etera n s P k w y Cannonball Trl Ament Rd Immanuel Rd Baseline Rd Va n E m m o n R d L e g i o n R d Dickson Rd dd Rd W Highpoint Rd B ris t o l R i d g e R d W Rickard Dr CannonballTrl Pavillion Rd W Beecher Rd F i e l d s Dr Block Rd Tu m a Rd E Beecher Rd W F o x S t FaxonRd Country Rd AudreyAve Ament Rd Fairfa x W ay Bristol Bay Dr WindettRidge Rd ReservationRd Troon Dr Country Hills Dr E m e r al d L n Prairie Crossing Dr Mill St HilltopRd Adam Ave W in din g Creek R d B r o o k s i d e L n E MillBroo k C ir Tanglewood Trails Dr Walsh Dr Hawk Hollow Dr H a m p t o n L n E Van Emmon St Riva Rid g e R d R iv e r sid e D r Hillside Dr Foster Dr Poplar Dr HighviewDr AutumnCreek B l v d M c M urtrie Way Seeley St Bernade t t e L n Thunder Gulch Rd K i n g s m i l l S t Alice Ave Patterson Rd Margaret Dr P a r k w a y D r A l d e n Ave R a i n t r e e R d Crooked Creek Dr S u t t o n St Green Briar Rd Whirlaway Ln Simon Dr Western Ln V e n e t i a n W a y Fairfield Ave Maple Ln Lillian Ln Heustis St M a p l e R i d g e L n E Countryside Pkwy Avalon Ln QuinseyLn E ver gre en Ln Commercial Dr W Madison St W Ridge St E Fox St K e ntshire Dr High Ridge Ln Coach Rd P en manRd SRoyalOaksDr Shad o w Wood Dr Colonial Pkwy Pon d ero sa Dr E Washington St W Highland Dr Brighton O aks Dr Julie Ln E Hi ghland Dr Beaver St Ridge St Plymouth Ave Teri Ln And r e w T r l E Veterans Pkwy Northland Ln OakmontDr Wheaton Ave G o l d e n r o d D r E l d e n D r Robert Ln F ord D r R iv e r Birch Dr Lauren Dr W Van Emmon St Huntington Ln Rose Hill Ln Elizabeth St River Birch Ln Morgan St Wooden Bridge Dr West St Han b u r y L n M anchesterLn O a k S t Adrian St CoralDr W i n t e r b e r r y D r B a n b u r y A v e BurnettSt Pensacola St Long Grove Rd Garritano St W h i t e O a k W a y WarblerLn Bristol Ave Drayto n C t King St Juliu s C t Appletree Ct SavannaCt Fox G l e n D r E F l i n t C r e e k L n E t h elCt Omaha Dr H a r v e s t T rl CedarCt Cotswold Way B lu eja y D r O a k L n Colton St P i n e C t Denise Ct Ga rde n Cir RoseHillCt Quantock Ln Jennifer Ct L i nde n A v e S u n s et A v e O a kla w n A v e Burr Ct Hobbs Ct Grande TrailCt L y m a n L o o p Henning Ln Amos Ave Bristol Ridge R d E Rickard Dr C ha rl e s S t Montclaire L n J o n a than Dr W e s t o n A v e C l a r i d g e L n Artesian Ln H o n e y s u c k l e L n E Elm St RileyRd W Veterans Pkwy C a n dleberryLn F o x C t Gawne Ln A m e r i c a n W a y Geneva Ln K a t e D r Lewis St B e r e sford Dr Blaine St S w it c h g r a ss Ln YorkvilleRd G oldfinch Ave RoodSt Hobbs L n Garden St Edythe St Fer dinand Ln C la re m o n t Ct Summerwind Dr Cypress Dr T h o r n h ill C t E m ily Ct PrestonDr Boomer Ln Frances Ln Colum bine Dr A ster Dr Westwind Dr WoodlandDr Walnut St Woodworth St Hunt St Jackson St F ar m Ct Columbia Ln Tremont Ave Hilsboro Ln S P a r k D r Len o x L n B o n nie L n NParkDr North St C a n a r y Ave G il d a C t W y t h e P l C a n y o n C t Dalton Ave C hally Dr Indian C liff s L n Divis io n St South St TimberCreek Dr Woodview St Auburn D r BirchwoodDr Wolf St C h risty L n W a l n u t D r Astor Ln BradySt C o r a l b e r r y C t C l o v e r C t O v e r l o o k C t M a p l e S t TimberCreekPl Morg a n C t L yn n D r Meadowview Ln Hillcrest Ave S a ge Ct CardinalDr DakotaDr A m a ndaLn W John St Wilson Ct Behrens St S u n n y D e llCt P a t r i c i a L n Walter St W illo w L n A n d r e a C t E Ridge St Kathleen C F o x HillCt C o n s e r v a t i o n D r Wint er t h u r Grn F a w nRi d g e C t Pa l m e r C t Spruce Ct Strawberry Ln W Dolph St MistwoodCt F a r m s t e a d D r Mul h e r n C t F o x t a il L n Cole Ct E B l a c k b e r r y L n NadenCt C o l o n y C t Tower Ln H i c k o r y C t R egal OakCt RedTailLn Chestnut Cir EKendallDr RebeccaCt Lib erty St P o w e r s C t B l u e s t e m D r Q u i n s e y L n BirchCt NortonLn Laurel Ct River Rd P helps Ct Patriot Ct Neola Rd Ren a Ln S Main St W Fox St Mill Rd Austin C t Church St Timber Ct HaleyCt Gloria C t D a vi d C t WellsSt FirCt Cannonball Trl B e r r y w o o d L n E Main St Tuscany Trl Walsh D r Johnson St W Somonauk St E South St Eldamain Rd C a n n o n b a l l Tr l F o x R d W Veterans Pkwy W H i g h p o i n t R d Mill St S Bridge St Jefferson St State St State St Madison Ct E Orange St Olsen St Illini Ct W Wa s h i n g t o n S t W Dolph St W Orange St W Washington St W Beecher St R e d h o r s e L n F o x G le n C ir Fo x Glen Ct R e b e c c a C t H i g h p o i n t C t Lisbon Rd M a p l e R i d g e C t Timber Creek Dr W Brandenburg Way Legion Rd Arcadia Ln E H i g h p o i n t R d W al s h D r Su nflower Ct Hawthorne Ct Walsh Ct B u c k t h o r n e C t W B a r b e r r y C i r H o lle n b a c k C t E lls w o rt h C t C r y d e r C t Grande Trl C o r n e r stone Dr B u r n i n g B u s h Dr Spi c e b ush Ct DeerSt West St W Center St E Center St W Somonauk St W Spring St W Main St River Rd N Bridge St E Spring St E Park St E S o monauk St Sanders Ct Worsley St E Main StOakwoo dSt Freemont St Martin Ave Victoria Ave Marie Ave Heritage Dr H e a rtl a n d D r Stillwater C t Omaha Dr Redwood Dr G r a ce Dr E Spring St E Spring S t C e n t r a l D r Acorn Ln R iv ersid e R d Wheatl a n d C t Landmark Ave M c H u g h R d Tuma Rd Carpenter St Menard Dr D i c k s o n C t C e n t e r P k w y W C o u n t r y s i d e P k w y B l a c k b e r r y C t W Bl a c k b e r r y L n A n d e r s o n C t Cornell Ln Independence B l v d John St Hic k o r y Ln Meadowview Ln Canyon Trl Canyon Trl Ct White Plains Ln Alan Dale Ln Faxon Rd F a x o n R d C h e s h i r e C t N e w b u r y C t Essex Ct D o v e r Ct N Dover Ct SCatalpa Tr l Redbud Dr C a n n o n b all Trl A l a n D a l e L n Crestwood Dr Caledonia Dr Caledonia Dr Fontana Dr Pinewood Dr Nathan Dr Gabriel Dr Corneils Rd Corneils Rd Corneils Rd Corneils Rd H u n t e r Ln Charity Ln Pl um St Grove St Cross St Main St R o y a l O a k s C t F r e e d om Pl Lehm an Crossing See ley St Hol Berryw Pine Ri Me Mill Rd Big Rock Blvd B i s s el Dr Ba iley R d Shoeger Ct CrookerDr E v a n s C t Ha v e n h ill C t T u s c a n y Trl Owen Ct (Pvt) Gains Ct (Pvt) S h e r i d a n C t ( P v t ) K e t c hu m C t (P v t ) S il v e r S p ri n g s C t (P v t) B l a c k h a w k B l v d Grape Vin Grap e Vine Trl G r a p e Vine Trl Bu M Con Baumann Trl C o n c o r d Kyla Ct Caliendo Cir J e n n a C t M a tt h e w Dr S haun a D rRebecca Cir Margaret Ct Brian Ln Brian Ct Stacy Ct Savoy Ln Lenox Cir Concord Dr Providence Ln Prescott Dr Prescott Dr Chad Ln Chad Ct Troon Dr Adam Ave Heather Ln W Larkspur Ln E Larkspur Ln S Cypress Dr P arkLn Willow Ln Basswood Ct Storybrook Dr Bu c h a n a n L n Prairie Crossing Dr Sir Barton Dr Simon Ct Iron Leige Ln Silver Charm Ln Gaylord Ln Secretariat Ln Concord Dr Spokane Way Spokane Way Charismatic Ln Millrace Ln Juanita Ln Wes tgate Ln Thomas Ln Gordon Rd Silver City Ct Cloud Croft Ct Pecos Cir R o s e n w i n k e l S t K e n n e d y R d Minkler Rd Lakevie w D r AllegianceCrossing Bell St Che stnu tCt S a r a v a n o s D r To m m y Hug h e s W a y Biscayne Ln Pleasant Ct Tampa Dr S a r a s o t a A v e Timbalier St Bertram Dr Pierpont Ln Harrisson St Portage Ln Willoughby Ct Half Moon Dr Camden Ln Winchester Ln Marquette St Galena Rd Galena Rd N Bridge St N Bridge St N B r i d g e S t C o n c o r d C t E Lexington C i r P r i a r i e M e a d o w D rW i l d I n d i g o L n P r a i r i e R o s e L n C o n e f lo w e r C t Pr a i r i e G rassLn McHugh Rd P rairie Clo v er D r ECountryside P k w y McHu g h Rd Conover Ln Leisure St Pleasure Dr Georgeanna St Syca m o r e R d John St Sequo ia Ci r C h e s t nut LnC hestnutLn White Pine Ct Stone ri d g e C tStoneridge Ci r Cypres s L n C o t tonwood Trl C o t t o n w o o d C t Willo w W a y R i v e r R d S t o n y C r e e k L n S h a r o n L n T y l e r C r e e k C t A a r o n L n (Pl a tt e d ) W Veterans Pkwy P o p l a r D r St A nnes Dr Walsh C ir R ed TailCt Beecher Rd S i e n n a D r Madden Ct Cobalt Dr M e a d o w l a r k L n MeadowlarkCt Greenfield T urn S u n n y D e l l L nHazeltine W a y StJose p h s W a y Waverly Cir Blueberry Hill Hearthstone Ave Hartfield Ave Bra e m o r e Ln Ash w o r t h L n Fairfax W ay C a u l fi e l d P t Fitzhugh Turn Wilton Ct W Highpoint Rd H ill v i e w C t L a k e sid e C t S t a g e c o a c h T r l T i m b e r C r e e k C t Neola Ct Eldamain Rd Eldamain Rd P a v i l l i o n R d W Beecher Rd N B r i d g e S t Beecher Rd N Bridge St Schoolhouse Rd I l l i n o i s R o u t e 7 1 Illin ois R o ute 7 1 Deere Crossing DrDoe Ct Immanuel Rd E Highpoint Rd Dickso n Rd US Route 30 Galena Rd C a n n o n b all Trl Trilliu m Ct Meadow Rose Ln Candleberry Ct V i l l a g e V i e w D r D e e r p o i n t L n I n g e m u n s o n L n S t a g e c o a c h T r l Illi n o i s Ro u t e 7 1 Illinois R oute 126 S B ri d g e S t L e g io n R d G ale n a R d Kennedy R d T i m b e r V i e w L n Baseline Rd Ashe Rd Eldamain Rd 4 Illinois Route 47 RR i v e r W o odLn R i v e r W o o d C t W L y n c l i f f D r B r i s t o l C t Shadow Creek Ct Block Rd Ashley Rd Ament Rd M CountryViewDr Wren Rd Prestwick Ln S h etla n d L n Shetla n d C t Gleneagles Ln Callander Trl Dunbar Ct Aberde e n C t W hite kirk L n E Hydraulic Ave N Conover Ct S Conover Ct Schoolhouse Rd B ator StDydyna C tBenjamin S t Rodak St Benjamin St Tomasik Ct B u h r m a s t e r C t Ryan Dr Longview Dr L a v e n d e r W a y Sunset Ave W Hydraulic Ave W Hydraulic Ave R y a n C t Identa Rd R os e nw i n k e l S t Isabel Dr Erica Ln Blackberry Shore Ln G ille s pie L n Edward Ln Edward Ln Isabel Dr Beecher Rd Purcell St N Carly Cir S Carly Cir C a rly D r Carly Ct P a t r i c k Ct C o d y C t Division St Se e l e y St Swan s o n L n Prairie Pointe Dr Fountainview Dr CURRENT OVERALL CONDITION DATE: PROJECT NO.: FILE: BY: OCTOBER 2016 YO1604 YO1604 CURRENT OVERALL 2016 10-21-16.MXD CJO PAVEMENT MANAGEMENT SYSTEM UNITED CITY OF YORKVILLE, ILLINOIS Engineering Enterprises, Inc. 52 Wheeler Road Sugar Grove, Illinois 60554 (630) 466-6700 www.eeiweb.com PATH:H:\GIS\PUBLIC\YORKVILLE\2016\YO1604 United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 NORTH ° Legend Current Overall Condition Binder Only 10-39 Very Poor 40-59 Poor 60-69 Fair 70-79 Good 80-89 Very Good 90-100 Excellent I l l i n o i s R a i l w a y R R B N S F R R Rob Roy Creek Rob Roy Creek F o x R i v e r Rob Roy Creek Rob Roy Creek R o b R o y C ree k B lac kbe rry Cre e k Blackberry Creek F o x Ri v e r Ro b R o y C r e e k B la ck b e r r y C reek B l a c k b e r r y C r e e k Fox River B l a c k b e r r y C r e e k Blackberry Creek F ox R iv e r Big Rock Creek Blackberry Creek M o r g a n C r e e k F o x R i v e r Fox River Jen naCi r E LyncliffDr Eldamain Rd Eldamain Rd S Brid g e St EHighpoint Rd M i n k l e r R d Min kler Rd Beecher Rd Grande Trl Grande Trl G o r d o n R d Gordon Rd WHighpointRd S u n d o w n L n Manchester Dr P a r k s i d e L n PecosCir BigBendDr Rosenwinkel St Rebecca Cir S Main St G r e e n fi e l d T u r n OakCreekDr N R o y a l O a k s D r M a d eli n e D r O l d GloryDr el Dr N Cypress Dr F a i r h a v e n Dr RonhillR d Wals h Cir McLellanBlvd Nawakwa Ln S u m a c D r C ra n sto n Cir TimberCree k D r E White Rose Dr C ots w old Dr Hartfield Dr Yellowstone Ln Ellsworth Dr N o r w a y C i r Bria CryderWay W h ite Oak W ay Heather Ln Monarchos Ln W i n d h a m C i r KellyAve S q u ir e C ir Stacy Cir Iroqois Ln Patron Ln Deer St Aspen Ln Shadow Creek Ln T w i n l e a f T r l Ashley Ln Tim ber Ridge Dr Schmid t L n HideawayLn DanielleLn E Barberry Cir R ic hm o n d A v e Gallant Fox Cir Gardi n e r Ave BurrSt M u r f i e l d D r F o x Gle n D r W Pine Ridge Dr S Jason Dr W Lexington Cir D e e r p a t h D r W i n g R d Prairie Ln W o o d S age Ave Barrett Dr W R o yal Oaks Dr Illini Dr Majestic Princ e Ln T a u s Cir Bruell St MarketviewDr M a r k etPlace Dr HomesteadDr Game Farm Rd Freemont St ArrowheadDr W Kendall D r WKendallDr D i e h l F a r m Rd H a y d e n D r McHugh Rd CenterPkwy K e nn e d y R d K e n n e d y R d J o h n S t Carolyn Ct Wacker Dr Galena Rd Illinois Route 126 Corneils Rd Ashley Rd E V etera n s P k w y Cannonball Trl Ament Rd Immanuel Rd Van E m m o n Rd L e g i o n R d Dickson Rd B r is t o l R i d g e R d W Rickard Dr CannonballTrl Pavillion Rd W Beecher Rd F i e l d s Dr Block Rd Tuma R d E Beecher Rd W F o x S t FaxonRd Country Rd AudreyAve Ament Rd Fairfa x W ay BristolBay Dr WindettRidge Rd ReservationRd Troon Dr Country Hills Dr E m e r al d L n Prairie Crossing Dr Mill St HilltopRd Adam Ave W in din g Creek R d B r o o k s i d e L n E MillBro o k C ir Tanglewood Trails Dr Wa lsh Dr Ha wk Hollow Dr H a m p t o n L n E Van Emmon St Riva Rid g e R d R iv e r sid e D r Hillside Dr Foster Dr Poplar Dr HighviewDr Autumn Creek B l v d Mc M urtrie Way Seele y St Thunder Gulch Rd K i n g s m i l l S t Alice Ave Patterson Rd Margaret Dr P a r k w a y D r A l d e n Ave R a i n t r e e R d Crooked Creek Dr S u t t o n St Green Briar Rd Whirlaway Ln Simon Dr Western Ln V e n e ti a n W a y Fairfield Ave Maple Ln Lillian Ln Heustis St M a p l e R i d g e L n E Countryside Pkwy Avalon Ln QuinseyLn Eve rgreen Ln Commercial Dr W Madison St W Ridge St E Fox St K e ntshire Dr High Ridge Ln Coach Rd P en manRd SRoyalOaksDr Shad o w Wood Dr Colonial Pkwy P on dero sa D r E Washington St W Highland Dr Brighton O aks Dr Julie Ln E Highland Dr B eaver St Ridge St Plymouth Ave Teri Ln And r e w T r l E Veterans Pkwy Northland Ln OakmontDr Wheaton Ave G o l d e n r o d D r E l d e n D r Robert Ln F o rd D r R iv er Birch Dr Lauren Dr W Van Emmon St Huntington Ln Rose Hill Ln Elizabeth St River Birch Ln Morgan St Wooden Bridge Dr West St H anb u r y L n ManchesterLn O a k S t Adrian St CoralDr W i n t e r b e r r y D r B a n b u r y A v e BurnettSt Pensacola St Long Grove Rd Garritano St W h i t e O a k W a y W arblerLn Bristol Ave Drayto n C t King St Juliu s C t Appletree Ct SavannaCt Fox G l e n D r E F l i n t C r e e k L n Et h elCt Omaha Dr H a r v e s t T rl CedarCt CotswoldWay B lu eja y D r O a k L n Colton St P i n e C t Denise Ct Garden Cir Rose HillCt Quantock Ln Jen nifer Ct Li n d e n A v e S u n s et A v e O a kla w n A v e Burr Ct Hobbs Ct Grande TrailCt L y m a n L o o p Henning Ln Amos Ave Bristol Rid ge R d E Rickard Dr C h a rl e s S t MontclaireL n J o n a than Dr W e s t o n A v e C l a r i d g e L n Artesian Ln H o n e y s uc k le L n E Elm St RileyRd W Veterans Pkwy C a n dleberryLn Gawne Ln A m e r i c a n W a y Geneva Ln K a t e D r Lewis St B e r e s ford Dr Blaine St S w it c h g r a ss Ln YorkvilleRd G oldfinch Ave RoodSt Hobbs L n Garden St Edythe St Ferdinand Ln C l a r e m o n t Ct Summerwind Dr Cypress Dr T h o r n h ill C t E m ily Ct PrestonDr Boomer Ln Frances Ln C olum bine Dr A ster Dr Westwin d Dr Wood l and Dr Walnut St Woodworth St Hunt St Jackson St F ar m Ct Columbia Ln Tremont Ave Hilsboro Ln S P a r k D r Len o x L n B o n nie L n NParkDr North St C a n a r y Ave G il d a C t W y t h e P l C a n y o n C t Dalton Ave Chally Dr Indian C lif f s L n Div is i o n St South St TimberCreek Dr w St Auburn D r Birchwood Dr Wolf St C h ris t y L n W a l n u t D r Astor Ln BradySt C o r a l b e r r y C t C l o v e r C t O v e r l o o k C t M a p l e S t TimberCreekPl Morg a n C t Ly n n Dr Meadowview Ln HillcrestAve S a ge Ct Cardinal Dr DakotaDr A m a ndaLn W John St Wil sonCt Behrens St S u n n y D e llCt P a t r i c i a L n Walter St W illo w L n A n d r e a C t E Ridge St F o x HillCt C o n s e r v a t i o n D r Winter t h u r Grn F a w n R i d g e C t Pa l m e r C t Spruce Ct Strawberry Ln W Dolph St MistwoodCt F a r m s t e a d D r Mulh e r n C t F o x t a il L n Cole Ct E B l a c k b e r r y L n NadenCt C o l o n y C t Tower Ln H i c k o r y C t R eg al OakCt RedTailLn Chestnut Cir EKendallDr RebeccaCt Lib erty St P o w e r s C t B l u e s t e m D r Q u i n s e y L n BirchCt NortonLn Laurel Ct Rive r Rd P h elp s Ct Patriot Ct Neola Rd Re n a Ln S Main St W Fox St Mill Rd Austin C t Church St Timber Ct HaleyCt Gloria C t D a vi d C t WellsSt FirCt Can nonball Tr l B e r r y w o o d L n E Main St Tuscany Trl Walsh D r Johnson St W Somonauk St E South St Eldamain Rd C a n n o n b a l l Tr l F o x R d W Veterans Pkwy Mill St S Bridge St Jefferson St State St State St Madison Ct E Orange St Olsen St Illini Ct W W a s h i n g t o n S t W Dolph St W Orange St W Washington St W Beecher St R e d h o r s e L n F o x G le n C ir Fox Glen Ct R e b e c c a C t H i g h p o i n t C t Lisbon Rd M a p l e R i d g e C t Timber Creek Dr W Brandenburg Way Legion Rd Arcadia Ln E H i g h p o i n t R d W a l s h D r Sunflower Ct Hawthorne Ct Walsh Ct B u c k t h o r n e C t W B a r b e r r y C i r H o ll e n b a c k C t E lls w o rt h C t C r y d e r C t Grande Trl C o r n e r stone Dr B u r n i n g B u s h Dr Spi c e b u sh Ct DeerSt West S t W Center St E Center St W Somonauk St W Spring St W Main St River Rd N Bridge St E Spring St E Park St E S omonauk St Sanders C t Worsley St E Main StOakwoodSt Freemont St Martin Ave Victoria Ave Marie Ave Heritage Dr H e a rtl a n d D r Stillwater C t Omaha Dr Redwood Dr G r a ce Dr E Spring St E Spring St C e n t r al D r Acorn Ln R iv ersid e R d Wheatla n d C t Landmark Ave M c H u g h R d Tuma Rd Carpenter St Menard Dr D i c k s o n C t C e n t e r P k w y W C o u n tr y s i d e P k w y B l a c k b e r r y C t W B l a c k b e r r y L n A n d e r s o n C t Cornell Ln Independen c e B l v d John St Hic k o r y Ln Meadowview Ln Canyon Trl Canyon Trl Ct White Plains Ln Alan Dale Ln Faxon Rd F a x o n R d C h e s h i r e C t N e w b u r y C t Essex Ct D o v e r Ct N Dover Ct SCatalpa Tr l Redbud Dr C a n n o n b all Trl A l a n D a l e L n Crestwood Dr Caledonia Dr Caledonia Dr Fontana Dr Pinewood Dr Nathan Dr Gabriel Dr Corneils Rd Corneils Rd Corneils Rd Corneils Rd H u n t e r Ln Charity Ln Plum St Grove St Cross St Main St R o y a l O a k s C t F r e e d om Pl Le hman Crossing Seeley St H Berr Pine M Mill Rd Big Rock Blvd B i s s e l D r Bailey R d Shoeger Ct CrookerDr Ev a n s C t Hav e n h ill C t Tu s c a n y Trl Owen Ct (Pvt) Gains Ct (Pvt) S h e r i d a n C t ( P v t ) K e t c hum C t (P v t ) S il v e r S p ri n g s C t (P v t) B l a c k h a w k B l v d Grape V Gra pe Vine Tr l G r a p e Vine Trl B Baumann Trl C o n c Kyla Ct Caliendo Cir Ct M a t t he w Dr S haun a D rRebecca Cir Margaret Ct Brian Ln Bri Stacy Ct Savoy Ln Lenox Cir Concord Dr Providence Ln Prescott Dr Prescott Dr Chad Ln Chad C Troon Dr Adam Ave Heather Ln W Larkspur Ln E Larkspur Ln S Cypress Dr P arkLn Willow Ln Basswood Ct Storybrook Dr Bu c h a n a n L n Prairie Crossing Dr Sir Barton Dr Simon Ct Iron Leige Ln Silver Charm Ln Gaylord Ln Secretariat Ln Concord Dr Spokane Way Spokane Way Charismatic Ln Millrace Ln Juanita Ln Westgate Ln Thomas Ln Gordon Rd Silver City Ct Cloud Croft Ct Pecos Cir R o s e n w i n k e l S t K e n n e d y R d Minkler Rd Lakevie w D r AllegianceCrossing Bell St ChestnutCt S a r a v a n o s D r T o m m y Hug h e s W a y Biscayne Ln Pleasant Ct Tampa Dr S a r a s o t a A v e Timbalier St Bertram Dr PierpontLn Harr isson St Portage Ln Willoughby Ct Half Moon Dr Camden Ln Winchester Ln Marquette St Galena Rd Galena Rd N Bridge St N Bridge St N B r i d g e S t C o n c o r d C t E Lexington C i r P r i a r i e M e a d o w D rW i l d I n d i g o L n P r a i r i e R o s e L n C o n e f lo w e r C t Pra i r i e G rassLn McHugh Rd P rairie Clo v er D r ECountryside P k w y M c H u gh Rd Conover Ln Leisure St Pleasure Dr Georgeanna St Syca m o r e R d John St Sequoia Cir C h e s t nut LnC hestnutLn White Pine Ct Stone r i d g e C tStoneridg e Ci r Cypres s L n C o t tonwood Tr l C o t t o n w o o d C t Willo w W a y R i v e r R d Sto n y C r e e k L n S h a r o n L n T y l e r C r e e k C t A a r o n L n (P l a t t e d ) W Veterans Pkwy P o p l a r D r St Annes Dr Walsh Ci r R ed TailCt Beecher Rd S i e n n a D r Madden Ct Cobalt Dr M e a d o w l a r k L n MeadowlarkCt Greenfield T urn S u n n y D e l l L nHazeltine W a y StJosep h s W a y Waverly Cir Blueberry Hill Hearthston e Ave Hartfield Ave Bra e m o r e Ln Ash w o r t h L n Fairfax W ay C a u lfi e l d P t Fitzhugh Turn Wilton Ct H ill v i e w C t L a k e sid e C t S t a g e c o a c h T r l T i m be r C r e e k C t Neola Ct Eldamain Rd Eldamain Rd P a v i l l i o n R d W Beecher Rd N B r i d g e S t Beecher Rd N Bridge St Schoolhouse Rd I l l i n o i s R o u t e 7 1 Illin ois R o ute 7 1 Immanuel Rd E Highpoint Rd Dickson Rd Galena Rd C a n n o n b all Trl Trilliu m Ct Meadow Rose Ln Candl eberry Ct V i l l a g e V i e w D r D e e r p o i n t L n I n g e m u n s o n L n S t a g e c o a c h T r l Illi n o i s R o u t e 7 1 Illinois R oute 126 S B ri d g e S t L e g i o n R d G ale n a R d Kennedy Rd T i m b e r V i e w L n Baseline Rd Ashe Rd Eldamain Rd R i v e r W o odLn R i v e r W o o d C t W L y n c l i f f D r B r i s t o l C t Shadow Creek Ct Block Rd Ament Rd CountryViewDr Wren Rd Prestwick Ln S h etla n d L n Shetla n d C t Gleneagles Ln Callander Trl Dunbar Ct Aberde e n C t W hite kirk L n E Hydraulic Ave N Conover Ct S Conover Ct Schoolhouse Rd B ator StDydyna C t B e nja m in S t Rodak St Benja min S t Tomasik Ct B u h r m a s t e r C t Ryan Dr Longview Dr L a v e n d e r W a y Sunset Ave W Hydraulic Ave W Hydraulic Ave R y a n C t Identa R d R o s e n w i n k e l S t Isabel Dr Erica Ln Blackberry Shore Ln G ille s pie L n Edward Ln Edward Ln Isabel Dr Beecher Rd Purcell St N Carly Cir S Carly Cir C a rl y D r Car ly Ct P a t r i c k Ct C o d y C t Division St Se e l e y St Swan s o n L n Prairie Pointe Dr Fountainview Dr RTBR PROJECT HISTORY AND 5-YEAR PLAN DATE: PROJECT NO.: FILE: BY: OCT 2016 YO1604 YO1604 CURRENT AND FUTURE WORK 10-24-16.MXD CJO PAVEMENT MANAGEMENT SYSTEM UNITED CITY OF YORKVILLE, ILLINOIS Engineering Enterprises, Inc. 52 Wheeler Road Sugar Grove, Illinois 60554 (630) 466-6700 www.eeiweb.com PATH:H:\GIS\PUBLIC\YORKVILLE\2016\YO1604 United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 NORTH ° Legend 5-Year Plan YEAR OF IMPROVEMENT 2013-2016 2017 2018 2019 2020 2021 STREET FROM TO LENGTH WIDTH SURFACE CONDITION DEFLECTION CONDITION DYNAMIC CONDITION PAVEMENT RANK ABERDEEN CT WHITEKIRK LN NORTH END 328 26 84 100 80 97 ADAMS ST W RIDGE ST W MADISON ST 262 26 77 100 83 84 ADAMS ST W MADISON ST W VAN EMMON ST 239 24 86 100 87 87 ADAMS ST W VAN EMMON ST W HYDRAULIC AVE 236 24 83 100 72 83 ADRIAN ST BLAINE ST W DOLPH ST 551 28 58 100 65 92 ADRIAN ST W DOLPH ST W WASHINGTON ST 659 20 49 91 48 92 ALAN DALE LN RED TAIL CT ALICE AVE 987 26 80 81 66 64 ALAN DALE LN ALICE AVE DS@660N REDBUD DR 1224 25.2 78 91 86 81 ALAN DALE LN DS@660N REDBUD DR MCMURTRIE WAY 1965 25 69 89 74 73 ALDEN AVE OLD GLORY DR MCLELLAN BLVD 2077 23.4 78 100 81 84 ALICE AVE CANNONBALL TRL FAXON RD 2337 32.4 77 85 78 75 ALLEGIANCE CROSSING MILL RD SEELEY ST 380 24 75 100 87 85 AMERICAN WAY GRANDE TRL SOUTH END 995 28.7 65 94 95 84 AMOS AVE ALDEN AVE OLD GLORY DR 321 24 85 100 71 84 ANDERSON CT W KENDALL DR NORTH END 220 24 60 100 82 94 ANDREA CT OVERLOOK CT NORTH END 531 24 79 90 84 84 APPLETREE CT N BRIDGE ST WEST END 387 26 80 73 57 62 ARROWHEAD DR HEARTLAND DR HOMESTEAD DR 1384 28 93 92 84 80 ASHLEY RD SCHOOLHOUSE RD CITY LIMIT 2554 26 77 85 84 76 ASHWORTH LN RICHMOND AVE FAIRFIELD AVE 899 26 92 89 81 94 ASPEN LN JOHN ST JOHN ST 1779 24 79 100 87 86 ASTER DR WALSH CIR WALSH CIR 880 26.5 83 100 83 86 AUBURN DR E SPRING ST OMAHA DR 633 26 95 100 92 91 AUTUMN CREEK BLVD VETERANS PKWY LAVENDER WAY 390 36 80 88 87 84 AUTUMN CREEK BLVD LAVENDER WAY DS@660N CRIMSON LN 2064 25.6 71 94 92 91 AUTUMN CREEK BLVD DS@660N CRIMSON LN KENNEDY RD 1776 26 89 91 84 92 BADGER ST WOLF ST BEAVER ST 660 28 83 100 92 88 BADGER ST WOLF ST BEAVER ST 272 24 80 100 98 88 BAILEY RD MILL RD KENNEDY RD 1292 24.1 67 100 85 81 BALTRUSOL CT KINGSMILL ST WEST END 174 26 89 90 88 86 BANBURY AVE KINGSMILL ST HAZENLTINE WAY 1162 26.9 92 91 93 88 BARBERRY CIR E WALSH DR WALSH DR 1596 26 77 85 69 75 BARBERRY CIR W WALSH DR WALSH DR 1907 26 77 79 65 64 BASELINE RD N BRIDGE ST CITY LIMIT 1481 24 59 100 88 80 BASELINE RD CITY LIMIT DS@3300W CITY LIMIT 3300 24 60 100 84 75 BASELINE RD DS@3300W CITY LIMIT CITY LIMIT 2452 24 63 100 91 80 BEAVER ST S BRIDGE ST DEER ST 1460 28 72 85 79 64 BEECHER RD CITY LIMIT CORNEILS RD 1513 17.1 81 100 97 87 BEECHER RD CORNEILS RD CITY LIMIT 1707 16 69 100 66 94 BEECHER RD JOHN ST VETERANS PKWY 854 60.8 83 94 98 88 BEECHER RD N VETERANS PKWY GILLESPIE LN 1730 56.1 90 100 100 91 BEECHER ST W STATE ST S MAIN ST 321 20 64 100 91 97 BEHRENS ST JOHNSON ST OAKWOOD ST 538 28 63 100 69 92 BELL ST E FOX ST NORTH END 200 28 53 97 95 79 BERESFORD DR BIG ROCK BLVD BAILEY RD 594 25.1 75 100 79 83 BERRYWOOD LN MATLOCK DR CITY LIMIT 2589 25.9 76 100 83 84 BERTRAM DR WEST END BRISTOL BAY DR 3522 26 93 93 89 86 BIG ROCK BLVD MILL RD BERESFORD DR 282 25 71 100 87 84 BIRCHWOOD DR DS@660 BLUEJAY DR BLUEJAY DR 660 28 92 100 90 89 BIRCHWOOD DR E SPRING ST DS@318N E SPRING ST 318 26 92 100 94 91 BIRCHWOOD DR DS@318N E SPRING ST E SPRING ST 640 26 92 100 82 88 BISCAYNE LN PENSACOLA ST SOUTH END 131 24 87 100 90 88 BISSEL DR BAILEY RD BERESFORD DR 660 24 80 86 72 79 BISSEL DR BAILEY RD BERESFORD DR 269 24 79 88 75 80 BLACKBERRY CT W BLACKBERRY LN SOUTH END 259 22 79 100 76 97 BLACKBERRY LN E EAST END W BLACKBERRY LN 449 26 73 100 87 97 BLACKBERRY LN W CENTER PKWY WEST END 840 26 76 100 73 97 BLACKBERRY SHORE LN WEST END NORTHLAND LN 3021 25.9 92 85 77 82 BLACKBERRY SHORE LN NORTHLAND LN CANNONBALL TRL 844 26 91 100 99 91 BLACKHAWK BLVD E MILL BROOK CIR GALENA RD 348 26 69 93 91 83 BLAINE ST STATE ST WEST END 1020 29.2 59 100 66 94 Street Inventory BLUEBERRY HILL HAWK HOLLOW DR GOLDFINCH AVE 456 26 90 100 89 94 BLUEBIRD LN HAMPTON LN PRAIRIE CROSSING DR 764 27.1 92 83 78 84 BLUEJAY DR TAUS CIR BIRCHWOOD DR 308 26 95 89 73 84 BLUESTEM DR HAYDEN DR MCHUGH RD 1726 25.6 92 85 82 84 BOOMER LN CANNONBALL TRL SOUTH END 869 20.3 75 93 83 78 BRADY ST CROOKER DR SHOEGER DR 646 24 74 100 86 84 BRAEMORE LN RICHMOND AVE FAIRFIELD AVE 718 26 94 100 82 94 BRISTOL AVE E SOMONAUK ST NORTH END 1457 16 53 100 73 92 BRISTOL BAY DR CITY LIMIT WEST END 4101 28.3 93 96 94 91 BRISTOL RIDGE RD E VETERANS PKWY DS@660N OAKLAWN AVE 873 42 73 100 97 87 BRISTOL RIDGE RD DS@660N OAKLAWN AVE DS@660N LINDEN AVE 1136 40 74 100 99 87 BRISTOL RIDGE RD DS@660N LINDEN AVE BRIDGE NEAR CITY LIMIT 2619 33.1 74 100 97 87 BRUELL ST E SPRING ST E MAIN ST 798 28 55 100 89 97 BRUELL ST E MAIN ST WOODDALE DR 597 28 64 100 87 82 BUCKTHORN CT WALSH DR WEST END 341 26 73 100 75 80 BUDD RD CITY LIMIT STAGECOACH TRAIL 742 24 85 88 84 84 BURNETT ST BRISTOL BAY DR MARQUETTE ST 1152 24.4 92 100 82 87 BURNING BUSH DR WALSH DR WEST END 718 25.6 77 77 63 67 BURR CT BURR ST EAST END 164 24 83 97 89 87 BURR ST LYMAN LOOP GRANDE TRL 1333 24 76 100 84 84 CALEDONIA DR CORNEILS RD RYAN CT 298 24 83 100 80 94 CALEDONIA DR WHEATON AVE LAUREN DR 1003 25.4 88 100 96 94 CALLANDER TRL WHITEKIRK LN WHITEKIRK LN 1040 26 88 100 81 97 CANARY AVE HAMPTON LN BLUEBIRD LN 672 26 91 93 90 88 CANDLEBERRY CT CANDLEBERRY LN WEST END 305 26 64 100 88 97 CANDLEBERRY LN STAGECOUCH TRAIL NORTH END 1049 28 54 100 74 97 CANNONBALL TRL N BRIDGE ST AMANDA LN 908 25.9 91 100 94 92 CANNONBALL TRL AMANDA LN BLACKBERRY SHORE LN 4270 23.7 58 91 88 94 CANNONBALL TRL BLACKBERRY SHORE LN W VETERANS PKWY 2121 37.2 87 100 100 91 CANNONBALL TRL W VETERANS PKWY JOHN ST 686 50 75 81 64 97 CANNONBALL TRL JOHN ST SOUTH END 2283 27.6 71 87 72 91 CANYON TRAIL CT HIGH RIDGE LN WEST END 410 26 87 100 99 91 CANYON TRL WESTERN LN HIGH RIDGE LN 1458 26 89 100 90 89 CARLY CIR N S CARLY CIR CANNONBALL TRL 1185 26 85 89 77 94 CARLY CIR S CANNONBALL TRL N CARLY CIR 574 26 88 97 81 94 CARLY CT CARLY DR WEST END 518 24 80 87 70 94 CARLY DR CANNONBALL TRL SOUTH END 607 24 87 88 73 82 CAROLYN CT RENA LN EAST END 325 26 85 94 89 87 CARPENTER ST N BRIDGE ST MARKETVIEW DR 384 32 82 94 76 83 CATALPA TRL HONEYSUCKLE LN REDBUD DR 669 24 77 100 84 85 CAULFIELD PT KENTSHIRE DR SOUTH END 190 26 79 90 90 94 CENTER PKWY HILLCREST AVE W VETERANS PKWY 216 26 74 80 70 71 CENTER PKWY W VETERANS PKWY W COUNTRYSIDE PKWY 1263 59.9 67 92 91 80 CENTER PKWY W COUNTRYSIDE PKWY W KENDALL DR 2146 26 72 76 57 92 CENTER ST E LIBERTY ST COLTON ST 541 26 91 91 89 87 CENTER ST E COLTON ST W CENTER ST 390 24 83 97 95 87 CENTER ST W WEST END WEST ST 708 24 75 100 90 85 CENTER ST W WEST ST E CENTER ST 1164 26 85 95 90 87 CHESHIRE CT FAIRHAVEN DR SOUTH END 253 24 78 98 93 87 CHESTNUT CIR CHESTNUT CIR NORTH END 164 20 73 100 82 83 CHESTNUT CIR CHESTNUT LN CHESTNUT LN 682 22 88 100 87 88 CHESTNUT CT CHESTNUT LN SOUTH END 141 26 74 100 82 84 CHESTNUT LN JOHN ST JOHN ST 2243 23.8 83 100 82 85 CHURCH ST W SOMONAUK ST W SPRING ST 195 24 66 100 79 97 CHURCH ST W SPRING ST W RIVER ST 1148 24.7 55 100 69 94 CLAREMONT CT WINDETT RIDGE RD WEST END 941 26 92 93 96 94 CLEARWATER DR E SPRING ST OMAHA DR 1597 28 95 93 82 85 CLOVER CT WEST END GREENFIELD TURN 653 26 92 86 78 81 COACH RD HARTFIELD AVE WINDETT RIDGE RD 1568 28 84 100 70 94 COBALT DR EMERALD LN NORTH END 213 24 81 94 96 91 CODY CT CANNONBALL TRL SOUTH END 305 24 88 100 85 94 COLONIAL PKWY S BRIDGE ST SCHOOLHOUSE RD 1507 30 74 85 73 73 COLTON ST E MAIN ST E SOMONAUK ST 1082 24 81 89 79 81 COLUMBINE CT WALSH CIR NORTH END 321 26 75 100 68 78 COLUMBINE DR WALSH DR COLUMBINE CT 883 26.5 78 100 90 87 COMMERCIAL DR WHEATON AVE EAST END 1632 27.2 73 91 90 83 CONEFLOWER CT HAYDEN DR NORTH END 607 26 97 87 86 87 CONOVER CT N NORTH END S CONOVER CT 308 26 53 100 60 94 CONOVER CT S N CONOVER CT SOUTH END 328 24 48 100 57 92 CORAL DR AUTUMN CREEK BLVD NORTH END 1385 26 80 87 71 91 CORALBERRY CT BURNING BUSH DR WEST END 643 26 78 100 88 87 CORNEILS RD ELDAMAIN RD BEECHER RD 2249 20 68 100 62 10 CORNEILS RD BEECHER RD N BRIDGE ST 6816 19 68 100 80 97 CORNEILS RD N BRIDGE ST CITY LIMIT 2185 22.4 61 100 86 78 CORNERSTONE DR WESTWIND DR GREEN BRIAR RD 924 28 71 100 58 88 COTTONWOOD CT COTTONWOOD TRL WEST END 194 24 75 100 80 83 COTTONWOOD TRL JOHN ST JOHN ST 2251 24 80 87 70 71 COUNTRY HILLS DR TREMONT AVE PRAIRIE CROSSING DR 872 28 80 100 67 92 COUNTRY HILLS DR PRAIRIE CROSSING DR SRAGECOACH TRAIL 2975 27.6 92 100 94 91 COUNTRYSIDE PKWY E E VETERANS PKWY DS@834W MCHUGH RD 2690 61.3 89 97 92 88 COUNTRYSIDE PKWY E DS@834W MCHUGH RD W COUNTRYSIDE PKWY 1965 56.6 88 100 90 88 COUNTRYSIDE PKWY W W KENDALL DR CENTER PKWY 620 26 55 100 44 92 COUNTRYSIDE PKWY W CENTER PKWY E COUNTRYSIDE PKWY 1551 52.3 78 100 93 87 CRANSTON CIR GRANDE TRL GRANDE TRL 2464 24.5 74 100 79 79 CRESTWOOD DR LAUREN DR WEST END 134 24 88 100 84 94 CRIMSON LN SOUTH END EMERALD LN 2382 26 80 93 89 91 CRIMSON LN E COUNTRYSIDE PKWY NORTH END 994 32 87 88 89 87 CROOKED CREEK DR SOUTH END CITY LIMIT 863 26 56 100 68 94 CROOKER DR TUSCANY TRL WEST END 374 24 71 100 81 82 CRYDER CT CRYDER WAY EAST END 230 24 71 100 93 86 CRYDER WAY MCLELLAN BLVD MCLELLAN BLVD 1992 24.7 70 100 82 82 CYPRESS LN DIEHL FARM RD WEST END 367 24 80 86 77 81 DAKOTA DR TUMA RD HEARTLAND DR 525 30 94 98 96 91 DALTON AVE LANDMARK AVE FREEMONT ST 656 26 84 89 86 85 DEER ST WOLF ST SCHOOLHOUSE RD 1792 28 79 84 71 67 DEERPATH DR E SPRING ST CLEARWATER DR 1103 26 96 88 75 85 DEERPOINT LN HAMPTON LN PRAIRIE CROSSING DR 889 26.7 94 88 87 88 DENISE CT ALAN DALE LN WEST END 338 24 85 92 93 87 DICKSON CT NORTH END SOUTH END 685 25.4 71 100 63 94 DIEHL FARM RD JOHN ST W VETERANS PKWY 981 28.5 71 84 67 62 DOLPH ST W EAST END MORGAN ST 456 26 66 100 87 97 DOLPH ST W S MAIN ST ADRIAN ST 652 24 68 100 72 94 DOVER CT N NORTH END FAIRHAVEN DR 380 24 75 100 93 87 DOVER CT S FAIRHAVEN DR SOUTH END 200 24 73 100 86 84 DRAYTON CT WINDETT RIDGE RD WEST END 397 26 92 95 91 94 DUNBAR CT WHITEKIRK LN NORTH END 321 28 86 100 87 97 ELDEN DR WINTERBERRY DR MCMURTRIE WAY 1368 24.7 80 89 80 78 ELIZABETH ST WEST END S MAIN ST 1267 22 72 100 69 76 ELLSWORTH CT EAST END ELLSWORTH DR 144 24 76 100 88 86 ELLSWORTH DR GRANDE TRL GRANDE TRL 2126 24.6 71 100 77 76 ELM ST MCHUGH RD FREEMONT ST 1077 24 61 100 70 71 EMERALD LN KENNEDY RD SOUTH END 3619 26 86 87 79 91 ESSEX CT FAIRHAVEN DR NORTH END 230 22 77 91 75 80 EVERGREEN LN JOHN ST WILLOW WAY 1684 24 81 100 68 79 FAIRFAX WAY S BRIDGE ST DS@338E WINDETT RIDGE RD 3423 26 74 100 95 94 FAIRFAX WAY DS@338E WINDETT RIDGE RDRICHMOND AVE 1238 26.4 73 100 77 94 FAIRFIELD AVE COACH RD EAST END 2162 28 89 89 81 92 FAIRHAVEN DR BOOMER LN NEWBURY CT 430 26 79 89 83 82 FAIRHAVEN DR NEWBURY CT CANNONBALL TRL 2277 25.8 78 93 90 85 FARMSTEAD DR MCHUGH RD HEARTLAND DR 400 30 90 100 98 91 FAWN RIDGE CT COUNTRY HILLS DR EAST END 499 26 92 95 92 89 FAXON RD CITY LIMIT EDAMAIN RD 2321 17.4 81 100 77 81 FAXON RD CITY LIMIT DS@1320E CITY LIMIT 1320 17 67 100 75 97 FAXON RD DS@1320E CITY LIMIT ALICE AVE 725 25.6 78 100 96 88 FAXON RD ALICE AVE DS@660E ALICE AVE 660 28 72 100 82 83 FAXON RD DS@660E ALICE AVE CITY LIMIT 3167 27.9 78 100 88 86 FIR CT NORWAY CIR NORTH END 239 26 68 100 76 79 FITZHUGH TURN WINDETT RIDGE RD SOUTH END 230 26 75 88 80 94 FLINT CREEK LN POPLAR DR REDHORSE LN 338 26 84 100 81 86 FONTANA DR WHEATON AVE LONGVIEW DR 466 26 82 94 94 94 FOX ST E EAST END MILL ST 574 26 82 87 71 78 FOX ST E MILL ST BELL ST 771 20.9 53 85 60 91 FOX ST E BELL ST S BRIDGE ST 164 26 67 95 98 94 FOX ST W S BRIDGE ST S MAIN ST 390 26 84 100 94 88 FOX ST W S MAIN ST WHITE OAK WAY 1621 28 91 100 96 89 FOX ST W MORGAN ST DS@2640W WHITE OAK WAY 3312 28 92 100 95 91 FOX ST W DS@2640W WHITE OAK WAYPOPLAR DR 489 28 77 100 87 85 FREEDOM PL KENNEDY RD GRANDE TRL 738 26.2 75 100 98 88 FREEMONT ST SOUTH END ELM ST 1493 26.5 64 100 79 94 FREEMONT ST ELM ST JACKSON ST 390 26 49 100 61 92 FREEMONT ST JACKSON ST WALNUT ST 384 24 57 100 70 92 FREEMONT ST WALNUT ST LANDMARK AVE 643 28 81 100 89 87 GAME FARM RD VETERANS PKWY CITY LIMIT 695 26 52 100 93 97 GAME FARM RD CITY LIMIT W SOMONAUK ST 2174 24 57 100 80 97 GARDEN CIR GARDEN ST GARDEN ST 1563 26 83 100 87 87 GARDEN ST S BRIDGE ST GARDEN CIR 938 31.2 84 100 90 88 GARDINER AVE BERTRAM DR BERTRAM DR 1335 24 94 100 91 91 GAWNE LN CITY LIMIT E MAIN ST 666 10 54 95 87 73 GILLESPIE LN EAST END BEECHER RD 590 28 89 100 100 91 GLENEAGLES LN WHITEKIRK LN SHETLAND CT 390 28 89 100 88 97 GOLDENROD DR MCMURTRIE WAY ELDEN DR 1372 24 84 100 85 87 GOLDFINCH AVE WREN RD HAWK HOLLOW DR 941 28 78 91 90 94 GRACE DR E SPRING ST OMAHA DR 1368 26 96 96 88 89 GRANDE TRAIL CT GRANDE TRL EAST END 243 24 75 90 88 84 GRANDE TRL SUNSET AVE MATLOCK DR 8486 26.4 74 87 83 78 GREEN BRIAR RD WALSH DR S BRIDGE ST 2107 39.9 73 93 91 82 GREENFIELD TURN COUNTRY HILLS DR CLOVER CT 3197 26 92 87 81 80 HALEY CT HOMESTEAD DR WEST END 236 24 89 100 87 88 HALF MOON DR BRISTOL BAY DR WINCHESTER LN 479 24 88 96 93 88 HAMPTON LN COUNTRY HILLS DR PRAIRIE CROSSING DR 2742 26.3 91 93 93 88 HARRISON ST GARDINER AVE BERTRAM DR 718 26 95 76 63 78 HARTFIELD AVE PARKSIDE LN MANCHESTER LN 929 28 86 100 74 94 HARVEST TRL COUNTRY HILLS DR EAST END 328 28 91 91 91 88 HAWK HOLLOW DR PRAIRIE CROSSING DR GOLDFINCH AVE 2770 26.5 92 86 73 92 HAWTHORNE CT WALSH DR WEST END 272 26 79 81 72 76 HAYDEN DR MCHUGH RD BLUESTEM DR 3166 26 93 94 96 89 HAZELTINE WAY KINGSMILL ST RAINTREE RD 1286 27.5 90 93 94 88 HEARTHSTONE AVE FAIRFAX WAY PARKSIDE LN 1293 28 81 100 89 94 HEARTLAND DR HOMESTEAD DR ARROWHEAD DR 3518 27.2 93 90 85 82 HENNING LN ALDEN AVE CRYDER WAY 790 24 76 100 85 85 HERITAGE DR HEARTLAND DR MCHUGH RD 190 28 89 92 93 88 HEUSTIS ST E ORANGE ST E FOX ST 722 16 41 89 53 94 HEUSTIS ST E FOX ST E HYDRAULIC AVE 1181 29.4 85 89 85 85 HIGH RIDGE LN FAXON RD WESTERN LN 1361 26 85 90 91 87 HIGH RIDGE LN WESTERN LN BLACKBERRY SHORE LN 400 26 87 87 83 85 HIGHPOINT RD W CITY LIMIT CITY LIMIT 5961 24.5 86 79 66 67 HILLCREST AVE PRAIRIE LN SUNSET AVE 1296 23.4 50 100 72 89 HOBBS CT HOBBS LN SOUTH END 171 24 71 100 83 83 HOBBS LN GRANDE TRL CRANSTON CIR 934 24 76 100 83 84 HOLLENBACK CT GRANDE TRL EAST END 167 24 80 100 82 85 HOMESTEAD DR ARROWHEAD DR HEARTLAND DR 2654 27.3 93 91 85 82 HONEYSUCKLE LN ALAN DALE LN SUMAC DR 1069 24 79 85 76 79 HYDRAULIC AVE E MILL ST W HYDRAULIC AVE 843 26 84 83 76 80 HYDRAULIC AVE W E HYDRAULIC AVE MORGAN ST 1305 26.1 80 100 94 87 HYDRAULIC AVE W MORGAN ST WEST END 653 24 38 100 96 94 IDENTA RD STAGECOACH TRAIL CITY LIMIT 1126 29.2 83 100 97 88 ILLINI CT ILLINI DR SOUTH END 239 24 66 100 77 78 ILLINI DR WALTER ST MILL ST 738 27.6 81 100 81 85 INDEPENDENCE BLVD CANNONBALL TRL NORTH END 1191 23.6 74 100 73 97 INDEPENDENCE CT WEST END CANNONBALL TRL 236 24 69 100 81 97 INGEMUNSON LN PRAIRIE CROSSING DR HAMPTON LN 890 28 95 88 89 88 IROQOIS LN WESTERN LN HIGH RIDGE LN 1887 25.3 91 90 90 87 JACKSON ST BRISTOL AVE FREEMONT ST 768 16 58 100 47 91 JACKSON ST FREEMONT ST MARTIN AVE 1136 24 57 100 69 67 JEFFERSON ST W RIDGE ST W MADISON ST 236 24 54 100 69 92 JOHN ST INDEPENDENCE BLVD CORNELL LN 1365 24 72 100 80 97 JOHN ST SOUTH END CHESTNUT LN 3159 26 80 100 83 84 JOHN ST COTTONWOOD TRL EAST END 1322 27.6 82 100 84 87 JOHNSON ST BEHRENS ST SOUTH END 453 36.3 59 100 75 94 KATE DR CLEARWATER DR OMAHA DR 1004 26 94 100 86 88 KELLY AVE POPLAR DR EAST END 1943 27.5 87 85 70 78 KELLY CT KELLY AVE SOUTH END 177 26 74 100 84 84 KENDALL DR E W COUNTRYSIDE PKWY CENTER PKWY 2413 26 48 100 86 94 KENDALL DR W CENTER PKWY CENTER PKWY 4515 26 46 100 80 94 KENNEDY RD CITY LIMIT DS@1320E EMERALD LN 1904 24 71 72 59 94 KENNEDY RD DS@1320E EMERALD LN DS@800E BRISTOL RIDGE RD 2366 24 73 76 67 62 KENNEDY RD DS@800E BRISTOL RIDGE RDFREEDOM PL 3072 24 62 57 45 36 KENNEDY RD FREEDOM PL GALENA RD 3575 24 59 75 70 53 KENNEDY RD N BRIDGE ST DS@660E PRAIRIE MEADOWS D4047 37.4 76 84 78 76 KENNEDY RD DS@660E PRAIRIE MEADOWS DCITY LIMIT 1781 25.2 78 82 77 94 KENTSHIRE DR WINDETT RIDGE RD WILTON CT 998 26 83 93 95 94 KENTSHIRE DR CAULFIELD PT FAIRFAX WAY 571 26 80 81 76 92 KING ST W RIVER ST W MAIN ST 374 22 59 100 90 79 KING ST W MAIN ST W SOMONAUK ST 915 26.9 63 100 88 81 KINGSMILL CT KINGSMILL ST NORTH END 239 26 93 90 90 88 KINGSMILL ST RAINTREE RD BALTRUSOL CT 1359 28 93 94 94 89 KINGSMILL ST BANBURY AVE HAZELTINE WAY 1039 28 94 100 94 89 LANDMARK AVE N BRIDGE ST MARKETPLACE DR 1585 30.2 85 97 95 88 LAUREN DR NORTH END CALEDONIA DR 161 24 91 100 91 94 LAUREN DR CRESTWOOD DR SHADOW WOOD DR 430 26 92 100 90 94 LAUREN DR CALEDONIA DR CRESTWOOD DR 718 26 94 100 87 94 LAVENDER WAY AUTUMN CREEK BLVD ORCHID ST 1720 26 72 89 76 89 LEHMAN CROSSING NORTH END BERRYWOOD LN 282 24 84 100 81 86 LEISURE ST PRAIRIE LN SUNSET AVE 660 24 58 100 83 92 LEISURE ST PRAIRIE LN SUNSET AVE 525 24 48 100 64 92 LIBERTY ST SOUTH END E SPRING ST 1079 25.5 83 87 74 75 LIBERTY ST E SPRING ST E PARK ST 725 24.9 82 81 71 76 LONGVIEW DR CALEDONIA DR SHADOW WOOD DR 820 26 87 84 77 94 LYMAN LOOP MCLELLAN BLVD MCLELLAN BLVD 1963 22.7 80 100 80 84 MADDEN CT EMERALD LN NORTH END 266 24 83 88 79 91 MADISON CT W MADISON ST WEST END 184 20 65 100 68 71 MADISON ST W WEST END MORGAN ST 406 21.9 52 100 70 62 MADISON ST W MORGAN ST S MAIN ST 925 24.6 76 100 90 86 MADISON ST W S MAIN ST JEFFERSON ST 253 26 69 100 81 94 MAIN ST E JOHNSON ST BRUELL ST 964 30 68 100 80 94 MAIN ST E BRUELL ST GAWNE LN 764 30 77 100 80 84 MAIN ST E MCHUGH RD DS@660W SANDERS CT 1021 29.3 82 100 79 84 MAIN ST E DS@660W SANDERS CT W MAIN ST 1243 29.4 86 100 82 84 MAIN ST S S BRIDGE ST W RIDGE ST 2336 23.5 60 100 83 75 MAIN ST S W RIDGE ST W VAN EMMON ST 506 25 53 100 86 94 MAIN ST S W VAN EMMON ST W HYDRAULIC AVE 331 18 62 100 75 73 MAIN ST W E MAIN ST KING ST 777 26 77 100 84 84 MAIN ST W KING ST WEST END 305 22 74 100 85 83 MANCHESTER LN FAIRFIELD AVE HEARTHSTONE AVE 1227 26.5 86 100 73 94 MARKETPLACE DR MCHUGH RD E VETERANS PKWY 1299 30 84 97 97 88 MARKETVIEW DR KENNEDY RD E COUNTRYSIDE PKWY 2431 32 86 98 91 88 MARQUETTE ST BERTRAM DR BURNETT ST 1109 24 92 96 91 87 MARTIN AVE CITY LIMIT JACKSON ST 295 24 83 100 85 86 MATLOCK DR BERRYWOOD LN GRANDE TRL 462 26 81 100 79 84 MCHUGH RD CITY LIMIT E SOMONAUK ST 1217 30 89 100 95 89 MCHUGH RD E SOMONAUK ST E SPRING ST 390 30 74 100 94 92 MCHUGH RD E SPRING ST E MAIN ST 837 30 44 100 59 92 MCHUGH RD KENNEDY RD E COUNTRYSIDE PKWY 2973 32 83 100 99 91 MCHUGH RD E COUNTRYSIDE PKWY FARMSTEAD DR 2127 36 84 100 99 89 MCHUGH RD FARMSTEAD DR CITY LIMIT 793 28.7 71 100 78 76 MCLELLAN BLVD GRANDE TRL LYMAN LOOP 3598 24.7 74 88 85 79 MCMURTRIE CT ALAN DALE LN WEST END 259 26 73 88 73 76 MCMURTRIE WAY ALAN DALE LN FAXON RD 2350 24.5 85 90 83 82 MEADOW ROSE LN CANDLEBERRY LN EAST END 298 28 56 90 81 97 MEADOWLARK CT MEADOWLARK LN WEST END 128 50 86 100 71 78 MEADOWLARK LN GREENFIELD TURN GREENFIELD TURN 1273 26 92 100 87 87 MEADOWVIEW LN YELLOWSTONE LN RED TAIL LN 889 26 81 100 82 86 MENARD DR MARKETVIEW DR N BRIDGE ST 413 26 83 97 87 87 MILL BROOK CIR E PRESTON DR WEST END 2768 24.8 75 100 80 80 MILL RD KENNEDY RD ALLEGIANCE CROSSING 4960 19.8 62 77 84 62 MILL ST SCHOOLHOUSE RD E WASHINGTON ST 1791 23.6 50 100 76 94 MILL ST E WASHINGTON ST E FOX ST 403 24 81 100 94 97 MILL ST E FOX ST E VAN EMMON ST 856 24 83 100 95 88 MILL ST E VAN EMMON ST E HYDRAULIC AVE 358 24 83 100 96 88 MISTWOOD CT HEARTLAND DR WEST END 466 28 95 85 79 83 MONTROSE CT WREN RD EAST END 325 28 82 100 84 97 MORGAN ST W HYDRAULIC AVE W FOX ST 1286 26 77 100 83 83 MORGAN ST W FOX ST W DOLPH ST 1047 16 52 96 71 92 MORGAN ST W DOLPH ST BLAINE ST 426 30 70 100 89 97 MULHERN CT E KENDALL DR EAST END 436 22 70 100 52 94 NADEN CT CENTER PKWY EAST END 430 24 68 100 90 97 NEWBURY CT FAIRHAVEN DR NORTH END 230 24 72 100 80 82 NORTHLAND LN BLACKBERRY SHORE LN YELLOWSTONE LN 1963 25.7 88 89 85 84 NORTON LN MEADOWVIEW LN CANNONBALL TRL 276 24 83 92 89 87 NORWAY CIR WHITE OAK WAY WHITE OAK WAY 2068 26 77 100 79 83 NORWAY CT NORWAY CIR SOUTH END 331 26 94 100 79 87 OAK ST CANNONBALL TRL WEST END 200 16 83 90 91 86 OAKWOOD ST SOUTH END BEHRENS ST 650 27.1 60 100 81 94 OLD GLORY CT OLD GLORY DR NORTH END 174 24 74 85 77 78 OLD GLORY DR CRYDER WAY DS@660S CRYDER WAY 660 24 72 100 78 81 OLD GLORY DR DS@660S CRYDER WAY SUNSET AVE 2274 24.5 70 100 81 80 OLSEN ST MILL ST EAST END 518 28 75 74 61 62 OMAHA DR CLEARWATER DR HOMESTEAD DR 518 26 94 97 94 91 OMAHA DR CLEARWATER DR E SPRING ST 1938 27.5 95 97 93 91 ORANGE ST E W ORANGE ST MILL ST 1115 27.4 81 83 74 78 ORANGE ST E MILL ST EAST END 564 28 71 86 72 73 ORANGE ST W ADRIAN ST STATE ST 298 22 70 100 55 92 ORANGE ST W STATE ST S MAIN ST 335 22 51 100 64 91 ORANGE ST W S MAIN ST E ORANGE ST 305 28 75 100 92 86 ORCHID ST EMERALD LN CRIMSON LN 2104 26 77 89 81 91 OVERLOOK CT CANNONBALL TRL SOUTH END 614 26 82 100 83 86 PALMER CT W COUNTRYSIDE PKWY NORTH END 492 26 84 100 90 97 PARK ST E MCHUGH RD LIBERTY ST 1457 26 59 100 67 67 PARK ST E LIBERTY ST N BRIDGE ST 918 18 70 100 65 71 PARKSIDE LN DEERPOINT LN WARBLER LN 3482 28 94 96 95 89 PARKSIDE LN WARBLER LN COACH RD 472 28 71 82 78 94 PATRICK CT CANNONBALL TRL WEST END 269 24 80 100 86 94 PATRIOT CT GRANDE TRL SOUTH END 312 24 84 100 81 86 PAVILLION RD FOX RD SOUTH CITY LIMIT 2570 26 65 97 67 64 PAVILLION RD NORTH CITY LIMIT IL RT 71 660 26 77 100 93 87 PAVILLION RD NORTH CITY LIMIT IL RT 71 361 26 71 100 100 87 PENMAN RD SOUTH END SCHOOLHOUSE RD 1503 30 86 86 91 97 PENSACOLA ST TAMPA DR SARASOTA AVE 1089 25.1 92 81 77 82 PHELPS CT WEST END FAIRFAX WAY 312 26 78 95 90 94 PIERPONT LN ROSENWINKEL ST GARDINER AVE 466 26 96 95 90 89 PINEWOOD DR SHADOW WOOD DR CALEDONIA DR 899 26 83 84 82 94 PLEASANT CT PENSACOLA ST SOUTH END 272 24 88 86 87 87 PLYMOUTH AVE ROSENWINKEL ST BRISTOL BAY DR 1463 24 93 92 92 88 POPLAR DR WEST FOX ST WINDHAM CIR 3704 27 86 91 85 84 POWERS CT W KENDALL DR NORTH END 335 26 44 100 69 92 PRAIRE GRASS LN AUTUMN CREEK BLVD HAYDEN DR 1329 26 88 83 77 92 PRAIRIE CLOVER DR HAYDEN DR EAST END 161 26 88 90 90 87 PRAIRIE CROSSING DR COUNTRY HILLS DR EAST END 3452 31.8 93 94 93 89 PRAIRIE LN HILLCREST AVE LEISURE ST 331 24 77 100 76 82 PRAIRIE MEADOWS DR KENNEDY RD BLUESTEM DR 236 26 83 91 91 87 PRAIRIE ROSE LN BLUESTEM DR HAYDEN DR 1080 26 97 86 83 87 PRESTON DR TUSCANY LN E MILL BROOK CIR 259 26 74 100 84 84 PRESTON DR TUSCANY TAIL EAST END 905 24.5 65 100 76 73 PRESTWICK LN PENMAN RD WHITEKIRK LN 636 28 80 90 90 97 PURCELL ST CANNONBALL TRL N CARLY CIR 515 26 87 100 89 94 RAINTREE RD STAGECOACH TRAIL PARKSIDE LN 2093 28 94 96 98 91 RED TAIL CT EAST END ALAN DALE LN 259 24 81 100 91 87 RED TAIL LN RED TAIL CT MEADOWVIEW LN 384 26 81 100 84 86 REDBUD DR ALAN DALE LN SUMAC DR 1218 24 88 89 82 84 REDHORSE LN KELLY AVE SOUTH END 968 27.3 93 100 85 88 REDWOOD DR TAUS CIR OMAHA DR 558 28 94 91 86 87 RENA LN ELDAMAIN RD NORTH END 541 25.8 88 92 86 87 RICHMOND AVE FAIRFIELD AVE COUNTRY HILLS DR 1515 27 87 100 84 94 RIDGE ST MAIN ST CITY LIMIT 203 16 94 100 100 91 RIDGE ST E EAST END MILL ST 512 22 47 100 83 69 RIDGE ST W JEFFERSON ST S MAIN ST 239 28 55 100 82 75 RIDGE ST W S MAIN ST STATE ST 279 16 44 100 82 97 RIDGE ST W STATE ST EAST END 1072 19.9 54 100 73 94 RIVER BIRCH DR EAST END WEST END 1413 26 80 89 71 79 RIVER BIRCH LN RIVER BIRCH DR WHITE OAK WAY 374 26 73 99 89 85 RIVER ST W CITY LIMIT KING ST 148 26 70 100 91 92 RIVER ST W KING ST S BRIDGE ST 761 24 52 100 65 92 ROOD ST ALDEN AVE HENNING LN 660 24 88 100 77 86 ROOD ST ALDEN AVE HENNING LN 276 24 89 100 85 88 ROSENWINKEL ST GALENA RD NORTH END 3711 28.2 92 88 84 84 ROSENWINKEL ST N BRIDGE ST EAST END 1933 26 93 100 91 89 RYAN CT SOUTH END CALEDONIA DR 207 24 75 89 87 94 RYAN DR CALEDONIA DR CALEDONIA DR 1296 25 85 89 85 94 SAGE CT CRIMSON LN WEST END 620 26 93 93 91 92 SANDERS CT E MAIN ST NORTH END 581 28 69 100 46 59 SARASOTA AVE BERTRAM DR PENSACOLA ST 331 24 90 79 76 82 SARAVANOS DR TOMMY HUGHES WAY NORTH END 968 29.4 89 85 84 86 SEELEY ST ALLEGIANCE CROSSING BERRYWOOD LN 607 26 82 100 84 87 SEQUOIA CIR EAST END SYCAMORE RD 239 24 75 100 82 84 SHADOW WOOD DR WEST END WHEATON AVE 1512 25 89 85 77 92 SHETLAND CT SHETLAND LN NORTH END 341 26 85 100 80 97 SHETLAND LN SHETLAND CT PRESTWICK LN 558 26 89 100 93 97 SHOEGER CT SHOEGER DR NORTH END 512 22 66 100 82 80 SHOEGER DR WEST END PRESTON DR 662 24.5 73 100 86 83 SIENNA DR EMERALD LN AUTUMN CREEK BLVD 997 26 73 100 88 91 SOMONAUK ST E MCHUGH RD COLTON ST 1963 24 46 100 83 92 SOMONAUK ST E COLTON ST W SOMONAUK ST 380 22 71 100 91 94 SOMONAUK ST W E SOMONAUK ST WEST ST 1201 23.3 60 100 90 97 SOMONAUK ST W WEST ST WEST END 837 16 46 100 74 97 SPICEBUSH CT WALSH DR EAST END 216 26 77 100 85 85 SPRING ST E W SPRING ST MCHUGH RD 2332 28.8 69 100 79 76 SPRING ST E MCHUGH RD QUINSEY RD 1709 27.8 58 96 91 78 SPRING ST E QUINSEY RD TUMA RD 4131 26.4 94 95 88 88 SPRING ST W CHURCH ST E SPRING ST 390 13 45 100 82 97 SPRUCE CT WEST END WHITE OAK WAY 489 26 65 100 67 71 SQUIRE CIR GRANDE TRL GRANDE TRL 1864 24 88 100 84 87 STATE ST W HYDRAULIC AVE W VAN EMMON ST 312 24 53 100 83 73 STATE ST W VAN EMMON ST W MADISON ST 249 26 45 100 82 67 STATE ST W MADISON ST W RIDGE ST 256 26 61 100 77 75 STATE ST W RIDGE ST W BEECHER ST 1706 23.6 61 94 70 92 STATE ST W BEECHER ST BLAINE ST 236 30 63 100 77 97 STILLWATER CT WEST END ARROWHEAD DR 338 26 95 87 73 80 STONERIDGE CIR COTTONWOOD TRL EAST END 144 24 72 100 78 81 STONERIDGE CT NORTH END COTTONWOOD TRL 295 24 77 94 94 87 STONY CREEK LN POPLAR DR WINDHAM CIR 708 28 85 100 85 87 STRAWBERRY LN WEST END W KENDALL DR 866 26 47 100 74 94 SUMAC DR TWINLEAF TRL REDBUD DR 1379 25 76 100 83 83 SUMAC DR REDBUD DR ALAN DALE LN 1122 24.8 89 86 77 84 SUNFLOWER CT WALSH DR EAST END 321 26 73 100 78 82 SUNNY DELL CT WEST END GREENFIELD TURN 577 26 89 85 72 76 SUNNY DELL LN GREENFIELD TURN RAINTREE 321 28 87 100 100 91 SUNSET AVE HILLCREST AVE SOUTH END 1538 23.5 57 100 88 94 SUNSET AVE BRISTOL RIDGE RD GRANDE TRL 489 27.9 75 100 100 88 SUTTON ST SOUTH END WINDETT RIDGE RD 2149 26 92 83 77 94 SWITCHGRASS LN BLUESTEM DR HAYDEN DR 955 26 95 87 88 87 SYCAMORE RD W VETERANS PKWY CITY LIMIT 1650 26.9 76 87 70 69 TAMPA DR BERTRAM DR SOUTH END 380 24 92 97 92 88 TAUS CIR REDWOOD DR REDWOOD DR 1847 26 97 100 79 88 TERI LN SOUTH END E SPRING ST 1441 24 68 100 81 81 TIMBALIER ST PLYMOUTH AVE PLYMOUTH AVE 958 24 91 87 83 85 TOMMY HUGHES WAY S BRIDGE ST STAGECOACH TRAIL 843 26 49 84 82 64 TOWER LN EAST END W SOMONAUK ST 380 24 62 100 41 53 TREMONT AVE PRAIRIE CROSSING DR SOUTH END 790 28 87 100 79 94 TRILLIUM CT EAST END CROOKED CREEK DR 203 26 54 100 80 94 TUMA RD CITY LIMIT SPRING ST 164 24 87 100 85 87 TUMA RD CITY LIMIT CITY LIMIT 121 26 92 100 96 91 TUSCANY TRL MILL RD CITY LIMIT 3728 26 72 100 87 84 TWINLEAF TRL ALAN DALE LN MCMURTRIE WAY 1776 24.7 79 100 85 85 TYLER CREEK CT SOUTH END POPLAR DR 325 28 83 100 82 86 VAN EMMON ST E CITY LIMIT BENJAMIN ST 400 30 88 89 90 87 VAN EMMON ST E BENJAMIN ST HEUSTIS ST 1796 30 86 86 77 80 VAN EMMON ST E HEUSTIS ST S BRIDGE ST 587 48 77 100 91 87 VAN EMMON ST W BRIDGE S MAIN ST 426 30 69 100 84 94 VAN EMMON ST W S MAIN ST MORGAN ST 925 20.2 76 100 92 85 VILLAGE VIEW DR STAGECOACH TRAIL KINGSMILL ST 1206 28 91 100 87 87 WACKER DR ARROWHEAD DR CITY LIMIT 180 26 81 92 92 87 WALNUT ST N BRIDGE ST DS@660E FREEMONT ST 1484 24 76 74 62 91 WALNUT ST DS@660E FREEMONT ST CITY LIMIT 203 24 97 100 51 80 WALSH CIR WALSH DR ASTER DR 1136 27.2 83 100 81 86 WALSH CIR COLUMBINE CT WALSH DR 1457 27.2 86 100 81 86 WALSH CT EAST END WALSH DR 128 70 68 100 84 82 WALSH DR STAGECOACH TRAIL NORTH END 5674 30.3 76 100 88 84 WALTER ST ILLINI DR MILL ST 626 28 79 100 88 87 WARBLER LN COACH RD PARKSIDE LN 660 28 85 100 62 92 WARBLER LN COACH RD PARKSIDE LN 443 26 91 100 87 94 WASHINGTON ST E W WASHINGTON ST MILL ST 1033 14.4 68 80 57 91 WASHINGTON ST E MILL ST EAST END 561 26 81 91 85 84 WASHINGTON ST W EAST END MORGAN ST 577 16 53 100 52 92 WASHINGTON ST W MORGAN ST S MAIN ST 912 16 57 100 67 62 WASHINGTON ST W S MAIN ST E WASHINGTON ST 338 16 50 100 82 94 WAVERLY CIR EAST END SUTTON ST 328 26 87 99 97 94 WEST ST W SOMONAUK ST W CENTER ST 449 24 63 100 71 97 WESTERN LN NORTHLAND LN IROQOIS LN 1992 25.5 86 100 88 87 WESTON AVE KINGSMILL ST HAZELTINE WAY 1086 28 93 91 88 86 WESTWIND DR CORNERSTONE DR CORNERSTONE DR 824 28 74 100 70 91 WHEATLAND CT SOUTH END HOMESTEAD DR 203 24 87 86 82 84 WHEATON AVE CALEDONIA DR DS@315S SHADOW WOOD DR 1316 25.1 87 88 82 94 WHEATON AVE DS@315S SHADOW WOOD DRN BRIDGE RD 2366 28.5 71 86 82 73 WHITE OAK WAY W FOX ST NORWAY CIR 4568 26.1 74 90 75 75 WHITE PINE CT NORTH END JOHN ST 295 24 80 100 82 85 WHITE PLAINS LN HIGH RIDGE LN EAST END 925 26 89 86 84 86 WHITEKIRK LN PRESTWICK LN EAST END 1814 27.2 92 100 82 97 WILD INDIGO LN BLUESTEM DR HAYDEN DR 1277 26 96 90 94 89 WILLOW WAY JOHN ST EVERGREEN LN 1550 24 83 100 71 81 WILTON CT KENTSHIRE DR EAST END 190 26 65 100 81 80 WINDETT RIDGE RD S BRIDGE ST KENTSHIRE DR 4407 27.4 87 91 85 94 WINDHAM CIR POPLAR DR POPLAR DR 1916 27.6 84 92 83 84 WINDHAM CT WINDHAM CIR NORTH END 272 26 77 93 92 86 WING RD STAGECOACH TRAIL CITY LIMIT 1004 10 67 100 87 82 WINTERBERRY DR ALAN DALE LN FAXON RD 1211 24 75 88 82 81 WINTERTHUR GRN WINDETT RIDGE RD SOUTH END 485 26 88 88 83 94 WOLF ST DEER ST BADGER ST 646 28 84 95 93 88 WOOD SAGE AVE CORNERSTONE DR DS@660S CORNERSTONE DR 660 26 75 100 38 89 WOOD SAGE AVE DS@660S CORNERSTONE DRGARDEN ST 335 26 75 100 82 91 WOODWORTH ST E SPRING ST E MAIN ST 814 28 52 89 73 92 WORSLEY ST E MAIN ST SOUTH END 397 13 72 100 81 81 WREN RD PRAIRIE CROSSING DR DS@660S GOLDFINCH AVE 844 28 84 100 97 94 WREN RD DS@660S GOLDFINCH AVE PENMAN RD 1276 28 89 100 83 97 WYTHE PL WINDETT RIDGE RD SOUTH END 699 28 89 94 93 94 YELLOWSTONE LN NORTHLAND LN MEADOWVIEW LN 1326 26 81 85 78 81 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Agenda Item Number CA #2 Tracking Number PW 2016-76 2017 Road to Better Roads Program – Professional Services Agreement City Council – November 22, 2016 PW – 11/15/16 Moved forward to CC consent agenda PW 2016-76 Please see attached. Bart Olson Administration Name Department Summary Review of the 2017 Road to Better Roads plan and a design and construction engineering contract with EEI. Background This item was last discussed as part of the FY 17 budget proposal. At that time, the City Council had reviewed a five-year proposal that included the following streets: Pavilion Rd, Elizabeth St, S Main St, W Washington St, Mill St, State St, W Madison St, Madison Ct All of those streets are covered in the current proposal provided by EEI and Director Dhuse, except for Elizabeth St, which is currently recommended as an alternate. Provided we receive favorable bids again, we would recommend all $236,000 worth of alternates be added for 2017. In the FY 17 budget, the City only had $550,000 in pavement projects identified for the FY 18 budget year. We are recommending $658,000 worth of primary projects and $236,000 worth of alternates, as we think the FY 18 budget proposal could have as much as $1,000,000 in pavement projects available for the 2017 construction season (FY 18). These numbers are still being looked at for the FY 18 budget proposal, and I would not expect them to be finalized until January when the budget is released. In the meantime, we do recommend that the City Council endorse the 2017 project list and the corresponding engineering contract. After the list is endorsed and the engineering contract approved, staff would put the projects out to bid and would review the results against the most up-to-date budget figures. The one item of moderate discussion expected is on the parking lots. While there is no life-cycle efficiency achieved from replacing them this year, we felt the school district’s proposal to redo the entire parking lot was a good opportunity for City staff to save time managing a minor project. With one parking lot on the list, we felt it was a good idea to knock off a few more parking lots – which is why we recommend doing the Public Works Tower Lane lot and sealing other lots throughout the City. The aggregate value of all of these lots is around $250,000, and we’ve posed them against the four alternate streets in case the City Council would prefer to continue to focus on streets instead of parking lots. Again – as I mentioned above we expect to have a sizable budget for pavement projects in 2018 and it’s possible we’ll be able to fund all parking lots and alternate streets without an issue. The engineering contract with EEI is in the second agenda item for the Road to Better Roads project. The proposal is for ~$33,000 for design engineering and ~$43,000 for construction engineering. These estimates are covered in the budget and staff recommends approval of the contract. Memorandum To: City Council From: Bart Olson, City Administrator CC: Date: November 9, 2016 Subject: Road to Better Roads 2017 Recommendation Staff recommends approval of the five-year Road to Better Roads plan as illustrated in the attached map and charts, and approval of the professional services agreement with EEI for design and construction engineering. 2017 Road Program United City of Yorkville, Kendall County, IL Professional Services Agreement - Design and Construction Engineering THIS AGREEMENT, by and between the United City of Yorkville, hereinafter referred to as the "City" or “OWNER” and Engineering Enterprises, Inc. hereinafter referred to as the "Contractor" or “ENGINEER” agrees as follows: A. Services: ENGINEER agrees to furnish to the City the following services: The ENGINEER shall provide any and all necessary engineering services to the City as indicated on the included Attachment A. Design engineering for all roadways indicated on Attachment D will be provided; additionally construction engineering will be provided for all roadways on Attachment D that can be included without exceeding the approved 2017 Roadway Program budget. All Engineering will be in accordance with all City and Illinois Department of Transportation requirements. B. Term: Services will be provided beginning on the date of execution of this agreement and continuing, until terminated by either party upon 7 days written notice to the non- terminating party or upon completion of the Services. Upon termination the ENGINEER shall be compensated for all work performed for the City prior to termination. C. Compensation and maximum amounts due to ENGINEER: ENGINEER shall receive as compensation for all work and services to be performed herein, an amount based on the Estimate of Level of Effort and Associated Cost included in Attachment B. Design Engineering will be paid for as a Lump Sum in the amount of $32,694.00 and Construction Engineering will be paid for hourly at the actual rates for services to be performed, currently estimated at $42,470.00. The hourly rates for this project are shown in the attached 2016 Standard Schedule of Charges. All payments will be made according to the Illinois State Prompt Payment Act and not less than once every thirty days. For outside services provided by other firms or subconsultants, the City shall pay the ENGINEER the invoiced fee to the ENGINEER, plus 0%. Such outside services include, but are not limited to services to be provided by Rubino Engineering, Inc. D. Changes in Rates of Compensation: In the event that this contract is designated in Section B hereof as an Ongoing Contract, ENGINEER, on or before February 1st of any given year, shall provide written notice of 2017 Road Program United City of Yorkville Professional Services Agreement Design and Construction Engineering any change in the rates specified in Section C hereof (or on any attachments hereto) and said changes shall only be effective on and after May 1st of that same year. E. Ownership of Records and Documents: ENGINEER agrees that all books and records and other recorded information developed specifically in connection with this agreement shall remain the property of the City. ENGINEER agrees to keep such information confidential and not to disclose or disseminate the information to third parties without the consent of the City. This confidentiality shall not apply to material or information, which would otherwise be subject to public disclosure through the freedom of information act or if already previously disclosed by a third party. Upon termination of this agreement, ENGINEER agrees to return all such materials to the City. The City agrees not to modify any original documents produced by ENGINEER without contractors consent. Modifications of any signed duplicate original document not authorized by ENGINEER will be at OWNER’s sole risk and without legal liability to the ENGINEER. Use of any incomplete, unsigned document will, likewise, be at the OWNER’s sole risk and without legal liability to the ENGINEER. F. Governing Law: This contract shall be governed and construed in accordance with the laws of the State of Illinois. Venue shall be in Kendall County, Illinois. G. Independent Contractor: ENGINEER shall have sole control over the manner and means of providing the work and services performed under this agreement. The City’s relationship to the ENGINEER under this agreement shall be that of an independent contractor. ENGINEER will not be considered an employee to the City for any purpose. H. Certifications: Employment Status : The Contractor certifies that if any of its personnel are an employee of the State of Illinois, they have permission from their employer to perform the service. Anti-Bribery : The Contractor certifies it is not barred under 30 Illinois Compiled Statutes 500/50-5(a) - (d) from contracting as a result of a conviction for or admission of bribery or attempted bribery of an officer or employee of the State of Illinois or any other state. Loan Default: If the Contractor is an individual, the Contractor certifies that he/she is not in default for a period of six months or more in an amount of $600 or more on the repayment of any educational loan guaranteed by the Illinois State Scholarship 2017 Road Program United City of Yorkville Professional Services Agreement Design and Construction Engineering Commission made by an Illinois institution of higher education or any other loan made from public funds for the purpose of financing higher education (5 ILCS 385/3). Felony Certification: The Contractor certifies that it is not barred pursuant to 30 Illinois Compiled Statutes 500/50-10 from conducting business with the State of Illinois or any agency as a result of being convicted of a felony. Barred from Contracting : The Contractor certifies that it has not been barred from contracting as a result of a conviction for bid-rigging or bid rotating under 720 Illinois Compiled Statutes 5/33E or similar law of another state. Drug Free Workplace: The Contractor certifies that it is in compliance with the Drug Free Workplace Act (30 Illinois Compiled Statutes 580) as of the effective date of this contract. The Drug Free Workplace Act requires, in part, that Contractors, with 25 or more employees certify and agree to take steps to ensure a drug free workplace by informing employees of the dangers of drug abuse, of the availability of any treatment or assistance program, of prohibited activities and of sanctions that will be imposed for violations; and that individuals with contracts certify that they will not engage in the manufacture, distribution, dispensation, possession, or use of a controlled substance in the performance of the contract. Non-Discrimination, Certification, and Equal Employment Opportunity : The Contractor agrees to comply with applicable provisions of the Illinois Human Rights Act (775 Illinois Compiled Statutes 5), the U.S. Civil Rights Act, the Americans with Disabilities Act, Section 504 of the U.S. Rehabilitation Act and the rules applicable to each. The equal opportunity clause of Section 750.10 of the Illinois Department of Human Rights Rules is specifically incorporated herein. The Contractor shall comply with Executive Order 11246, entitled Equal Employment Opportunity, as amended by Executive Order 11375, and as supplemented by U.S. Department of Labor regulations (41 C.F.R. Chapter 60). The Contractor agrees to incorporate this clause into all subcontracts under this Contract. International Boycott: The Contractor certifies that neither it nor any substantially owned affiliated company is participating or shall participate in an international boycott in violation of the provisions of the U.S. Export Administration Act of 1979 or the regulations of the U.S. Department of Commerce promulgated under that Act (30 ILCS 582). Record Retention and Audits: If 30 Illinois Compiled Statutes 500/20-65 requires the Contractor (and any subcontractors) to maintain, for a period of 3 years after the later of the date of completion of this Contract or the date of final payment under the Contract, all books and records relating to the performance of the Contract and necessary to support amounts charged to the City under the Contract. The Contract and all books and records related to the Contract shall be available for review and audit by the City and the Illinois Auditor General. If this Contract is funded from contract/grant funds provided by the 2017 Road Program United City of Yorkville Professional Services Agreement Design and Construction Engineering U.S. Government, the Contract, books, and records shall be available for review and audit by the Comptroller General of the U.S. and/or the Inspector General of the federal sponsoring agency. The Contractor agrees to cooperate fully with any audit and to provide full access to all relevant materials. United States Resident Certification: (This certification must be included in all contracts involving personal services by non-resident aliens and foreign entities in accordance with requirements imposed by the Internal Revenue Services for withholding and reporting federal income taxes.) The Contractor certifies that he/she is a: x United States Citizen ___ Resident Alien ___ Non-Resident Alien The Internal Revenue Service requires that taxes be withheld on payments made to non resident aliens for the performance of personal services at the rate of 30%. Tax Payer Certification : Under penalties of perjury, the Contractor certifies that its Federal Tax Payer Identification Number or Social Security Number is (provided separately) and is doing business as a (check one): ___ Individual ___ Real Estate Agent ___ Sole Proprietorship ___ Government Entity ___ Partnership ___ Tax Exempt Organization (IRC 501(a) only) x Corporation ___ Not for Profit Corporation ___ Trust or Estate ___ Medical and Health Care Services Provider Corp. I. Indemnification: ENGINEER shall indemnify and hold harmless the City and City’s agents, servants, and employees against all loss, damage, and expense which it may sustain or for which it will become liable on account of injury to or death of persons, or on account of damage to or destruction of property resulting from the performance of work under this agreement by ENGINEER or its Subcontractors, or due to or arising in any manner from the wrongful act or negligence of ENGINEER or its Subcontractors of any employee of any of them. In the event that the either party shall bring any suit, cause of action or counterclaim against the other party, the non-prevailing party shall pay to the prevailing party the cost and expenses incurred to answer and/or defend such action, including reasonable attorney fees and court costs. In no event shall the either party indemnify any other party for the consequences of that party’s negligence, including failure to follow the ENGINEER’s recommendations. J. Insurance: The ENGINEER agrees that it has either attached a copy of all required insurance certificates or that said insurance is not required due to the nature and extent of the types of services rendered hereunder. (Not applicable as having been previously supplied) K. Additional Terms or Modification: The terms of this agreement shall be further modified as provided on the attachments. Except for those terms included on the attachments, no additional terms are included as a 2017 Road Program United City of Yorkville Professional Services Agreement Design and Construction Engineering part of this agreement. All prior understandings and agreements between the parties are merged into this agreement, and this agreement may not be modified orally or in any manner other than by an agreement in writing signed by both parties. In the event that any provisions of this agreement shall be held to be invalid or unenforceable, the remaining provisions shall be valid and binding on the parties. The list of attachments are as follows: Attachment A: Scope of Services Attachment B: Estimated Level of Effort and Associated Cost Attachment C: Anticipated Project Schedule Attachment D: Location Map Attachment E: 2016 Standard Schedule of Charges L. Notices: All notices required to be given under the terms of this agreement shall be given mail, addressed to the parties as follows: For the City: For the ENGINEER: City Administrator and City Clerk Engineering Enterprises, Inc. United City of Yorkville 52 Wheeler Road 800 Game Farm Road Sugar Grove Illinois 60554 Yorkville, IL 60560 Either of the parties may designate in writing from time to time substitute addresses or persons in connection with required notices. Agreed to this _____day of __________________, 2016. United City of Yorkville: Engineering Enterprises, Inc.: _________________________________ ________________________________ Gary Golinski Brad Sanderson, P.E. Mayor Vice President _________________________________ ________________________________ Beth Warren Angie Smith City Clerk Executive Assistant 2017 RTBR Program United City of Yorkville Kendall County, IL Professional Services Agreement - Design and Construction Engineering Attachment A – Scope of Services Design Engineering:  Process required documents with the Illinois Department of Transportation for Motor Fuel Tax Projects including: o BLR14230 - Resolution o BLR14231 – Municipal Estimate of Maintenance Costs o BLR11510 - Preliminary Estimate of Cost  Coordinate and develop with City Staff the final scope of improvements  Obtain, review and inventory existing utility, roadway, right-of-way, ownership, soil data, etc.  Obtain utility information to identify potential conflicts  Obtain geotechnical site data, consisting of pavement cores taken every 300-500 feet, as necessary. Confirm pavement design and rehabilitation methodology.  Prepare MFT General Maintenance Section bid package, and ancillary documents, including: o BLR12200 – Local Public Agency Formal Contract Proposal o BLR12200 A – Schedule of Prices o BLR12230 - Bid Bond Form o BLR12325 - Apprenticeship Certification o BC57 - Affidavit of Availability o BLR11310 – Special Provisions o BLR12326 – Affidavit of Illinois Business Office o Index for Supplemental Specifications and Recurring Special Provisions o Check Sheet for Recurring Special Provisions o Special Provisions o Bureau of Design and Environment Special Provisions/Check sheets o Local Roads Special Provisions o District Special Provisions o Location Map o City Provisions & Details o Existing/Proposed Typical Sections o Highway Standards o Prevailing Wage o BLR14232 – Municipal Maintenance Operations  Coordinate IDOT and City review, including revisions and approval  Prepare preliminary and final cost estimates  Assist in bidding, contractor/bid evaluations, contract preparation and additional contract administration as required; facilitate IDOT approval of Contract  Attend public meetings with Staff to review design progress  Provide all bid packages in 8 ½” x 11½” format  Provide planning/design/construction schedule and frequent updates regarding any potential items affecting the schedule 2017 RTBR Program United City of Yorkville Professional Services Agreement Design and Construction Engineering Attachment A - Scope of Services Construction Engineering:  Attend the Pre-Construction Conference with the Contractor  Provide resident engineering for on-site observation  Daily documentation of work tasks and calculation of installed pay items  Monitor adherence to specifications  Gather material inspection and coordinate any required testing on behalf of the City  Provide guidance to the contractor when questions arise during construction  Prepare/verify payment estimates  Gather certified payrolls and waivers of lien  Provide information to residents as required  Perform punch list inspections, provide follow up inspections and recommend acceptance when appropriate  Communicate activities with City weekly, or as required based on onsite activities  Prepare necessary IDOT closeout paperwork o BLR13231 – Engineer’s Final Payment Estimate o BLR13210 – Request for Approval of Change in Plans AT T A C H M E N T B - E S T I M A T E O F L E V E L O F E F F O R T A N D A S S O C I A T E D C O S T PR O F E S S I O N A L E N G I N E E R I N G S E R V I C E S 20 1 7 R T B R P R O G R A M Un i t e d C i t y o f Y o r k v i l l e , I L EN T I T Y : ADMIN.WORK PR I N C I P A L S E N I O R S E N I O R S E N I O R I T E M C O S T WO R K IN P R O J E C T P R O J E C T P R O J E C T P R O J E C T P R O J E C T P R O J E C T C A D P R O J E C T H O U R P E R IT E M CH A R G E M A N A G E R E N G I N E E R E N G I N E E R M A N A G E R S U R V E Y O R I T E C H N I C I A N M A N A G E R T E C H N I C I A N A D M I N . S U M M . I T E M NO . W O R K I T E M H O U R L Y R A T E : $ 1 8 5 $ 1 6 3 $ 1 4 1 $ 1 2 9 $ 1 6 3 $ 1 4 1 $ 1 1 7 $ 1 6 3 $ 1 2 9 $ 7 8 FI N A L E N G I N E E R I N G 2. 1 P r o j e c t M a n a g e m e n t a n d A d m i n i s t r a t i o n 6 14 20 3,392$ 2. 2 P r o j e c t M e e t i n g s 6 8 4 18 2,978$ 2. 3 G e o t e c h n i c a l I n v e s t i g a t i o n ( C o o r d i n a t i o n , F i e l d W o r k , R e v i e w R e p o r t ) 4 4 8 1,216$ 2. 4 A n a l y z e / F i n a l i z e R o a d w a y R e h a b il i t a t i o n M e t ho d s 4 4 8 1,216$ 2. 5 S i t e R e v i e w , I d e n t i f i c a t i o n o f R e q u i r e d I m p r o v e m e n t s 4 2 0 2 26 3,628$ 2. 6 P r e p a r e P r e - F i n a l B i d P a c k a g e / E x h i b i t s - 5 0 % 2 4 2 0 10 3 6 5,132$ 2. 7 P r e p a r e P r e - F i n a l B i d P a c k a g e / E x h i b i t s - 9 0 % 4 2 8 10 4 2 5,890$ 2. 8 P r e p a r e E n g i n e e r ' s O p i n i o n o f P r o b a b l e C o n s t r u c t i o n C o s t - 9 0 % 4 8 12 1,780$ 2. 9 S u b m i t B i d P a c k a g e f o r I D O T R e v i e w 2 4 6 890$ 2. 1 0 R e v i s e a n d R e s u b m i t B i d P a c k a g e f o r I D O T A p p r o v a l / A d v e r t i s e m e n t 4 1 8 10 3 2 4,480$ 2. 1 1 B i d d i n g a n d C o n t r a c t i n g 4 8 4 16 2,092$ Fi n a l E n g i n e e r i n g S u b t o t a l : 1 4 5 6 1 1 8 - - - - - 3 0 6 224 32,694$ CO N S T R U C T I O N E N G I N E E R I N G 3. 1 C o n t r a c t A d m i n i s t r a t i o n 4 1 6 1 6 36 5,412$ 3. 2 C o n s t r u c t i o n L a y o u t 6 4 8 54 7,170$ 3. 3 O b s e r v a t i o n a n d D o c u m e n t a t i o n 8 1 6 2 0 0 224 29,888$ Co n s t r u c t i o n E n g i n e e r i n g S u b t o t a l : 1 2 3 8 - 2 6 4 - - - - - - 314 42,470$ PR O J E C T T O T A L : 2 6 9 4 1 1 8 2 6 4 - - - - 3 0 6 538 75,164 Pr i n t i n g = - 70,826$ Su p p l i e s & M i s c . = - $ -$ Ge o t e c h n i c a l ( R u b i n o ) = 2 , 5 0 0 $ 3,870$ Ma t e r i a l T e s t i n g ( R u b i n o ) = 7 , 5 0 0 $ 468$ 75,164$ DI R E C T E X P E N S E S = 1 0 , 0 0 0 $ 85,164$ \\ M i l k y w a y \ E E I _ S t o r a g e \ D o c s \ P u b l i c \ Y o r k v i l l e \ 2 0 1 6 \ Y O 1 6 1 6 - C 2 0 1 7 R o a d P r o g r a m \ P S A \ [ A t t a c h m e n t B - F e e E s t i m a t e . x l s x ] F e e S u m m a r y PR O J E C T R O L E : Surveying Expenses = Drafting Expenses = Administrative Expenses = TOTAL LABOR EXPENSES = TOTAL EXPENSES = EN G I N E E R I N G S U R V E Y I N G D R A F T I N G Engineering Expenses = DI R E C T E X P E N S E S LABOR SUMMARY WO R K Ye a r : IT E M M o n t h : NO . W O R K I T E M W e e k S t a r t i n g : 12 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 FI N A L D E S I G N E N G I N E E R I N G 2. 1 P r o j e c t M a n a g e m e n t a n d A d m i n i s t r a t i o n 2. 2 P r o j e c t M e e t i n g s 2. 3 G e o t e c h n i c a l I n v e s t i g a t i o n ( C o o r d i n a t i o n , F i e l d W o r k , R e v i e w R e p o r t ) 2. 4 A n a l y z e / F i n a l i z e R o a d w a y R e h a b il i t a t i o n M e t ho d s 2. 5 S i t e R e v i e w , I d e n t i f i c a t i o n o f R e q u i r e d I m p r o v e m e n t s 2. 6 P r e p a r e P r e - F i n a l B i d P a c k a g e / E x h i b i t s - 5 0 % 2. 7 P r e p a r e P r e - F i n a l B i d P a c k a g e / E x h i b i t s - 9 0 % 2. 8 P r e p a r e E n g i n e e r ' s O p i n i o n o f P r o b a b l e C o n s t r u c t i o n C o s t - 9 0 % 2. 9 S u b m i t B i d P a c k a g e f o r I D O T R e v i e w ; I D O T R e v i e w 2. 1 0 R e v i s e a n d R e s u b m i t B i d P a c k a g e f o r I D O T A p p r o v a l / A d v e r t i s e m e n t 2. 1 1 B i d d i n g a n d C o n t r a c t i n g CO N S T R U C T I O N E N G I N E E R I N G 3. 1 C o n t r a c t A d m i n i s t r a t i o n 3. 2 C o n s t r u c t i n g L a y o u t 3. 3 O b s e r v a t i o n a n d D o c u m e n t a t i o n \\ M i l k y w a y \ E E I _ S t o r a g e \ D o c s \ P u b l i c \ Y o r k v i l l e \ 2 0 1 6 \ Y O 1 6 1 6 - C 2 0 1 7 R o a d P r o g r a m \ P S A \ [ A t t a c h m e n t C - S c h e d u l e . x l s ] S c h e d u l e Le g e n d Pr o j e c t M a n a g e m e n t & Q C / Q A P r e l i m i n a r y Me e t i n g ( s ) D e s i g n W o r k I t e m Bi d d i n g a n d C o n t r a c t i n g C o n s t r u c t i o n 20 1 7 Ja n u a r y F e b r u a r y M a r c h A p r i l J u n e J u l y A u g u s t S e p t e m b e r AT T A C H M E N T C : AN T I C I P A T E D P R O J E C T S C H E D U L E 20 1 7 R T B R P R O G R A M UN I T E D C I T Y O F Y O R K V I L L E , I L De c e m b e r No v e m b e r 20 1 6 Ma y ( ) - ()- ()- )- ( )- ( ) - ( ) - ( ) - ( ()- ()- ( ) - ( ) - ( ) - ( ) - ( ) - ()- ( ) - ( ) - ( ) - ( ) - ( ) - ()- ()- ()- ( ) - ()-( ) - ( ) - ( ) - ( ) - ( ) - ( ) - ()- ()- ()-()- ()-()- ( ) - ()- ()-( ) - ( )- ()- ( ) - ( ) - ()-()- ( ) -()- ( ) - ()-()- ( ) - ( ) - ()- ( )- ()-( ) - ( )- ()-()-()- ( ) - ()-()-()-()-()- ( ) - ()- ( ) - ()- ( ) - ( ) - ( ) - ()- ()- ( ) - ( ) - ()- ()- ()-( ) - ()- ( )- ( ) - ( ) - ()- ( ) - ( ) - ( ) - ( ) - ( ) - ( ) - ( ) - ()- ()- ( ) - ( ) - ( ) - ()- ()- ()- ()- ( ) - ( ) - ( ) - ()- ()- ( ) - ()- ()-()- ()- ( ) - ( ) - ( ) - ()- ( ) - ()- ()- ( ) - ()- ( ) - ( ) - ()- ( ) - ( ) - ()- ( ) - ( ) - ( ) - ()- ()- ()- ()- ()- ( ) - ()- ( )- ()- ( )- ()- ()- ( ) - ( ) - ()- ( ) - ( ) - ()- ()- ( ) - ( ) - ()- ( ) - ( ) - ( ) -()- ()- ( ) - ()- ( ) - ( ) - ( ()- ()- ()- ( ) - ( ) - ()- ()- )- ( )- ( ) - ( ) - ( ) - ( ()- ()- ( ) - ( ) - ( ) - ( ) - ( ) - ()- ( ) - ( ) - ( ) - ( ) - ( ) - ()- ()- ()- ( ) - ()-( ) - ( ) - ( ) - ( ) - ( ) - ( ) - ()- ()- ()-()- ()-()- ( ) - ()- ()-( ) - ( )- ()- ( ) - ( ) - ()-()- ( ) -()- ( ) - ()- ()- ( ) - ( ) - ()- ( )- ()-( ) - ( )- ()-()-()- ( ) - ()-()-()-()-()- ( ) - ()- ( ) - ()- ( ) - ( ) - ( ) - ()- ()- ( ) - ( ) - ()- ()- ()-( ) - ()- ( )- ( ) - ( ) - ()- ( ) - ( ) - ( ) - ( ) - ( ) - ( ) - ( ) - ()- ()- ( ) - ( ) - ( ) - ()- ()- ()- ()- ( ) - ( ) - ( ) - ()- ()- ( ) - ()- ()-()- ()- ( ) - ( ) - ( ) - ()- ( ) - ()- ()- ( ) - ()- ( ) - ( ) - ()- ( ) - ( ) - ()- ( ) - ( ) - ( ) - ()- ()- ()- ()- ()- ( ) - ()- ( )- ()- ( )- ()- ( )- ( ) - ( ) - ()- ( ) - ( ) - ()- ()- ( ) - ( ) - ()- ( ) - ( ) - ( ) -()- ()- ( ) - ()- ( ) - ( ) - ( ()- ()- ()- ( ) - F o x Bridge Ri ver Legi on Mill P o p l a r P a v i l l i o n Veterans El da m a i n John Main Highpoint Center Orange State Somonauk Deer Park Game Farm Spring Freemont Ma p l e Van Emmon King F o r d Hillside L i berty Cannonball Ke l l y B a r b e r r y Heustis Washington Sunset S c h o ol h o u s e Bristol Beaver Immanuel Green Briar Carly Ronhi ll Morgan Highview Church Walsh Adrian Colonial Pleasure Madison N aw a k wa S t age c o a c h Colton Bee ch e r Purcell Leisure W hite O ak Prairie Blaine F o x b o r o S y c a m o r e Hillcrest Conover Wolf Wi ndham Fox Gl e n Elizabeth Walnut B a d g e r Garden A s t e r K i n g s m i l l No r wa y Kendal l Ev e rgreen Jamestown Aspe n Jackson Bonnie Willow Chally Neola Timber Creek R e d h o r s e Georgeanna Wi n d s o r Rena Ridge Illini Olsen Independence W ythe West Tanglewood Trails Walter M u i r f i e l d Landmark Dalton W o o d S a g e S a r a v a n o s V i l l a g e V i e w Birch Dolph River Birch Hydraulic Pi ne Fir C o l u m b i n e Chestnut Lakeside C o r n e l l Tower Brandenburg St ony Cr eek C o r n e r s t o n e S p r u c e J uliu s Westwind Cedar C o d y C o r a l b e r r y Bell Hi l l v i e w O x f o r d Hi ckor y D i e h l F a r m Cl a r e mo n t Schaefer Wi n d e t t Ri d g e Wilson Laurel C o t t o n w o o d Elm Arcadia Cypress Powers St Joseph's Car ol yn Appletree P a tri c k Aar on Buckt hor n Sunflower Jefferson T y l e r C r e e k Sh ar o n White Pine Hawthorne Fountainview Spicebush M a n s f i e l d Hydraulic Mapl e Fox State Mapl e W a l n u t Dolph Stagecoach St agecoach J o h n Beecher Fox Glen Center Neola Main Morga n St a g e c o a ch F o x Main Ridge EXHIBIT A DATE: PROJECT NO.: FILE: BY: OCTOBER 2016 YO1616 YO1616 PAVING 2017.MXD MJT LOCATION MAP UNITED CITY OF YORKVILLE, ILLINOIS Engineering Enterprises, Inc. 52 Wheeler Road Sugar Grove, Illinois 60554 (630) 466-6700 www.eeiweb.com PATH:H:\GIS\PUBLIC\YORKVILLE\2016\YO1616 United City of Yorkville 800 Game Farm Road Yorkville, IL 60560 NORTH ° YEAR OF IMPROVEMENT 2017 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Agenda Item Number CA #3 Tracking Number PW 2016-77 Mill Street LAFO City Council – November 22, 2016 PW – 11/15/16 Moved forward to CC consent agenda PW 2016-77 Consideration of Approval Consideration of Authorization No. 2 Brad Sanderson Engineering Name Department The purpose of this memo is to present Authorization No. 2 for the above referenced project. An authorization, as defined by IDOT, is the written approval of a contract change and the written directive to the contractor to perform said work. By this definition, it alters the contract work from that awarded under the competitive bidding process. An Authorization of Contract Changes signed by the Regional Engineer signifies completed review of and support for the change proposed. Background: The State of Illinois and “D” Construction Inc. entered into an agreement for a contract value of $157,730.33 for the above referenced project. Construction began on June 20, 2016 and is substantially complete. The construction costs are being funded by STP funds (federal) and local funds. The maximum federal participation amount is $187,125.00, inclusive of all change orders (authorizations) associated with this contract. Questions Presented: Should the City approve Authorization No. 2 in the amount of $(29,769.48)? Discussion: Authorization No. 2 is the final balancing authorization that addresses the project line items. Line item quantities are estimated during the design of the project and adjusted during construction. We anticipate that this will be the final authorization. The net change to date for authorizations is $(34,269.48), which is a 21.73% decrease to the original contract value bringing a revised contract value to date of $123,460.85. We have attached IDOT form BC-22 for Authorization No. 2 for your information. All authorizations have a pre-approval from the IDOT District 3 Local Agency Bureau of Construction Engineer. We are recommending approval of the Authorization. Action Required: Consideration of approval from the City Council for Authorization No. 2. Memorandum To: Bart Olson, City Administrator From: Brad Sanderson, EEI CC: Eric Dhuse, Director of Public Works Krysti Barksdale-Noble, Community Dev. Dir. Lisa Pickering, Deputy City Clerk Date: October 25, 2016 Subject: Mill Street LAFO–AuthorizationNo. 2 Date:10/13/2016 Authorization No.2 The following change from the plans in the construction of the above designated section of highway improvement is authorized and directed. The estimated quantities are shown below at the awarded contract prices except as indicated. The first addition of an item not in the original contract under the fund type or county is indicated by an asterisk. Consultant Major Change Contractor:D Construction, Inc. 1488 South Broadway Coal City IL 60416- Authorization of Contract Changes County:Kendall Section:15-00049-00-RS Route FAU 2517 District:03 Contract:87634 Job No.:C9300216 Project No.:M-4003(577) InHouse Minor Change Sheet 1 of 5 FHWA-Exempt Non-Exempt Consultant's Name:Engineering Enterprises, Inc. Item No.*Cat Pay Item Unit Quantity Unit Price A/D Addition Deduction Contract Adjustment Change Order Address: CCS Code 0930005 FAS ID:M23EU01 SEEDING CL 2A ACRE 0.090 11,385.0000 $1,024.65 $0.002500021033A NITROGEN FERT NUTR POUND 5.000 11.0000 $55.00 $0.002500040033A PHOSPHORUS FERT NUTR POUND 5.000 11.0000 $55.00 $0.002500050033A POTASSIUM FERT NUTR POUND 5.000 11.0000 $55.00 $0.002500060033A MULCH METHOD 3 ACRE 0.090 15,400.0000 $1,386.00 $0.002510012533A BIT MATLS PR CT POUND 3,629.000 0.0100 $0.00 $36.294060027533D HMA SURF REM BUTT JT SQ YD 769.000 0.0100 $0.00 $7.694060098233D TEMPORARY RAMP SQ YD 80.000 0.0100 $0.00 $0.804060099033D Description and Reason: Changes per as-built quantities measured in the field. Determination:(G1) The undersigned determine that the change is germane to the original contract as signed, because provision for this work is included in the original contract. Regional Engineer Engineer of Construction Director of Highways PI/Chief Engineer Date Date Date Supervisor:Joe Spika Resident FHWA Acceptable to Proceed: FHWA RepresentativePrint Date:10/17/2016 Randall S. Blankenhorn, Secretary Date Jeff Heck, Chief Fiscal Officer, Director of F&A Date William M. Barnes, Chief Counsel Date THE STATE OF ILLINOIS By the Department of Transportation Resident: Project Location: Bart Olson Supervisor Date Date Yes No FHWA Participation:Yes No Date BC22 (rev. 08/16) Date:10/13/2016 Authorization No.2 The following change from the plans in the construction of the above designated section of highway improvement is authorized and directed. The estimated quantities are shown below at the awarded contract prices except as indicated. The first addition of an item not in the original contract under the fund type or county is indicated by an asterisk. Consultant Major Change Contractor:D Construction, Inc. 1488 South Broadway Coal City IL 60416- Authorization of Contract Changes County:Kendall Section:15-00049-00-RS Route FAU 2517 District:03 Contract:87634 Job No.:C9300216 Project No.:M-4003(577) InHouse Minor Change Sheet 2 of 5 FHWA-Exempt Non-Exempt Consultant's Name:Engineering Enterprises, Inc. Item No.*Cat Pay Item Unit Quantity Unit Price A/D Addition Deduction Contract Adjustment Change Order Address: HMA BC IL-19.0 N50 TON 90.000 58.0000 $0.00 $5,220.004060308033D HMA SC "C" N50 TON 105.000 63.0000 $6,615.00 $0.004060331033A INCIDENTAL HMA SURF TON 85.000 75.0000 $0.00 $6,375.004080005033D PC CONC SIDEWALK 5 SQ FT 711.000 5.7500 $0.00 $4,088.254240020033D PC CONC SIDEWALK 6 SQ FT 25.000 6.5000 $0.00 $162.504240030033D DETECTABLE WARNINGS SQ FT 54.000 25.0000 $0.00 $1,350.004240080033D DRIVE PAVEMENT REM SQ YD 49.000 12.0000 $588.00 $0.004400020033A COMB CURB GUTTER REM FOOT 88.000 10.0000 $880.00 $0.004400050033A SIDEWALK REM SQ FT 630.000 2.0000 $0.00 $1,260.004400060033D Description and Reason: Changes per as-built quantities measured in the field. Determination:(G1) The undersigned determine that the change is germane to the original contract as signed, because provision for this work is included in the original contract. Regional Engineer Engineer of Construction Director of Highways PI/Chief Engineer Date Date Date Supervisor:Joe Spika Resident FHWA Acceptable to Proceed: FHWA RepresentativePrint Date:10/17/2016 Randall S. Blankenhorn, Secretary Date Jeff Heck, Chief Fiscal Officer, Director of F&A Date William M. Barnes, Chief Counsel Date THE STATE OF ILLINOIS By the Department of Transportation Resident: Project Location: Bart Olson Supervisor Date Date Yes No FHWA Participation:Yes No Date BC22 (rev. 08/16) Date:10/13/2016 Authorization No.2 The following change from the plans in the construction of the above designated section of highway improvement is authorized and directed. The estimated quantities are shown below at the awarded contract prices except as indicated. The first addition of an item not in the original contract under the fund type or county is indicated by an asterisk. Consultant Major Change Contractor:D Construction, Inc. 1488 South Broadway Coal City IL 60416- Authorization of Contract Changes County:Kendall Section:15-00049-00-RS Route FAU 2517 District:03 Contract:87634 Job No.:C9300216 Project No.:M-4003(577) InHouse Minor Change Sheet 3 of 5 FHWA-Exempt Non-Exempt Consultant's Name:Engineering Enterprises, Inc. Item No.*Cat Pay Item Unit Quantity Unit Price A/D Addition Deduction Contract Adjustment Change Order Address: CL D PATCH T1 4 SQ YD 50.000 40.0000 $0.00 $2,000.004420169033D CL D PATCH T2 4 SQ YD 36.000 40.0000 $0.00 $1,440.004420169233D CL D PATCH T3 4 SQ YD 100.000 40.0000 $0.00 $4,000.004420169433D CL D PATCH T4 4 SQ YD 300.000 30.0000 $0.00 $9,000.004420169633D CRACK ROUTING (PAVT)FOOT 72.000 15.0000 $1,080.00 $0.004510010033A CRACK FILLING POUND 10.000 15.0000 $0.00 $150.004510020033D AGG WEDGE SHLD TYPE B TON 6.000 50.0000 $0.00 $300.004810210033D MAN ADJUST EACH 2.000 500.0000 $0.00 $1,000.006025550033D VV ADJUST EACH 3.000 325.0000 $0.00 $975.006026570033D Description and Reason: Changes per as-built quantities measured in the field. Determination:(G1) The undersigned determine that the change is germane to the original contract as signed, because provision for this work is included in the original contract. Regional Engineer Engineer of Construction Director of Highways PI/Chief Engineer Date Date Date Supervisor:Joe Spika Resident FHWA Acceptable to Proceed: FHWA RepresentativePrint Date:10/17/2016 Randall S. Blankenhorn, Secretary Date Jeff Heck, Chief Fiscal Officer, Director of F&A Date William M. Barnes, Chief Counsel Date THE STATE OF ILLINOIS By the Department of Transportation Resident: Project Location: Bart Olson Supervisor Date Date Yes No FHWA Participation:Yes No Date BC22 (rev. 08/16) Date:10/13/2016 Authorization No.2 The following change from the plans in the construction of the above designated section of highway improvement is authorized and directed. The estimated quantities are shown below at the awarded contract prices except as indicated. The first addition of an item not in the original contract under the fund type or county is indicated by an asterisk. Consultant Major Change Contractor:D Construction, Inc. 1488 South Broadway Coal City IL 60416- Authorization of Contract Changes County:Kendall Section:15-00049-00-RS Route FAU 2517 District:03 Contract:87634 Job No.:C9300216 Project No.:M-4003(577) InHouse Minor Change Sheet 4 of 5 FHWA-Exempt Non-Exempt Consultant's Name:Engineering Enterprises, Inc. Item No.*Cat Pay Item Unit Quantity Unit Price A/D Addition Deduction Contract Adjustment Change Order Address: VALVE BOX ADJ EACH 2.000 150.0000 $0.00 $300.006026660033D COMB CC&G TB6.12 FOOT 49.000 28.0000 $1,372.00 $0.006060380033A SHORT TERM PAVT MKING FOOT 100.000 1.0000 $0.00 $100.007030010033D WORK ZONE PAVT MK REM SQ FT 35.000 10.0000 $0.00 $350.007030100033D THPL PVT MK LINE 6 FOOT 11.000 3.3000 $0.00 $36.307800040033D THPL PVT MK LINE 24 FOOT 9.000 13.2000 $0.00 $118.807800065033D TOPSOIL F & P SPL CU YD 5.000 110.0000 $550.00 $0.00X211010033A HMA SURF REM VAR DP SQ YD 17.000 3.5000 $0.00 $59.50X440119833D SANITARY MANHOLE ADJ EACH 3.000 1,000.0000 $0.00 $3,000.00X602605033D Description and Reason: Changes per as-built quantities measured in the field. Determination:(G1) The undersigned determine that the change is germane to the original contract as signed, because provision for this work is included in the original contract. Regional Engineer Engineer of Construction Director of Highways PI/Chief Engineer Date Date Date Supervisor:Joe Spika Resident FHWA Acceptable to Proceed: FHWA RepresentativePrint Date:10/17/2016 Randall S. Blankenhorn, Secretary Date Jeff Heck, Chief Fiscal Officer, Director of F&A Date William M. Barnes, Chief Counsel Date THE STATE OF ILLINOIS By the Department of Transportation Resident: Project Location: Bart Olson Supervisor Date Date Yes No FHWA Participation:Yes No Date BC22 (rev. 08/16) Date:10/13/2016 Authorization No.2 The following change from the plans in the construction of the above designated section of highway improvement is authorized and directed. The estimated quantities are shown below at the awarded contract prices except as indicated. The first addition of an item not in the original contract under the fund type or county is indicated by an asterisk. Consultant Major Change Contractor:D Construction, Inc. 1488 South Broadway Coal City IL 60416- Authorization of Contract Changes County:Kendall Section:15-00049-00-RS Route FAU 2517 District:03 Contract:87634 Job No.:C9300216 Project No.:M-4003(577) InHouse Minor Change Sheet 5 of 5 FHWA-Exempt Non-Exempt Consultant's Name:Engineering Enterprises, Inc. Item No.*Cat Pay Item Unit Quantity Unit Price A/D Addition Deduction Contract Adjustment Change Order Address: FRAMES & LIDS SPECIAL EACH 6.000 350.0000 $0.00 $2,100.00X604020533D Amount of Original Contract:$157,730.33 $13,660.65 $43,430.13 -29,769.48 Totals: Net Change:Net Change To Date:($34,269.48)Percent Change:-21.73% Description and Reason: Changes per as-built quantities measured in the field. Determination:(G1) The undersigned determine that the change is germane to the original contract as signed, because provision for this work is included in the original contract. Regional Engineer Engineer of Construction Director of Highways PI/Chief Engineer Date Date Date Supervisor:Joe Spika Resident FHWA Acceptable to Proceed: FHWA RepresentativePrint Date:10/17/2016 Randall S. Blankenhorn, Secretary Date Jeff Heck, Chief Fiscal Officer, Director of F&A Date William M. Barnes, Chief Counsel Date THE STATE OF ILLINOIS By the Department of Transportation Resident: Project Location: Bart Olson Supervisor Date Date Yes No FHWA Participation:Yes No Date BC22 (rev. 08/16) Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number CA #4 Tracking Number ADM 2016-74 Monthly Treasurer’s Report for October 2016 City Council – November 22, 2016 ADM – 11/16/16 Moved forward to CC consent agenda ADM 2016-74 Majority Approval Rob Fredrickson Finance Name Department Beginning Fund Balance October Revenues YTD Revenues Revenue Budget % of Budget October Expenses YTD Expenses Expense Budget % of Budget Projected Ending Fund Balance General Fund 01 - General 5,691,706 1,013,796 9,185,032 14,516,822 63%1,082,165 6,703,415 14,967,654 45%8,173,323 Special Revenue Funds 15 - Motor Fuel Tax 883,223 32,706 280,581 512,577 55%24,787 412,397 740,580 56%751,407 79 - Parks and Recreation 500,762 145,486 1,066,215 1,654,988 64%130,011 937,481 1,796,995 52%629,495 72 - Land Cash 212,318 4,974 94,284 489,000 19%160 61,500 453,855 14%245,102 87 - Countryside TIF (549,946) - 175,973 200,000 88%- 78,036 162,759 48%(452,009) 88 - Downtown TIF 253,703 205 67,159 70,050 96%735 49,046 478,530 10%271,815 11 - Fox Hill SSA (3,780) 64 7,263 7,073 103%286 2,187 11,333 19%1,296 12 - Sunflower SSA (31,175) 436 20,456 20,392 100%305 1,660 17,534 9%(12,379) Debt Service Fund 42 - Debt Service - 23,257 185,058 320,675 58%- 25,838 320,675 8%159,220 Capital Project Funds 25 - Vehicle & Equipment 1,841 17,704 391,983 240,883 163%19,753 176,124 293,617 60%217,700 23 - City-Wide Capital 3,003,908 130,752 574,161 1,823,662 31%130,940 1,248,441 3,796,671 33%2,329,629 Enterprise Funds *51 - Water 5,196,289 7,085,023 8,657,418 3,794,908 228%6,790,793 9,532,390 6,631,429 144%4,321,317 *52 - Sewer 1,570,874 309,001 1,283,354 2,534,994 51%53,173 641,559 2,965,298 22%2,212,669 Library Funds 82 - Library Operations 499,355 14,770 661,462 731,887 90%54,269 347,213 756,943 46%813,604 83 - Library Debt Service - 62,711 735,754 752,771 98%- 101,385 752,771 13%634,369 84 - Library Capital 14,807 2,551 33,605 20,010 168%1,684 16,253 11,895 137%32,159 Total Funds 17,243,885 8,843,435 23,419,758 27,690,692 85%8,289,062 20,334,926 34,158,539 60%20,328,716 * Fund Balance Equivalency Rob Fredrickson, Finance Director/Deputy Treasurer UNITED CITY OF YORKVILLE TREASURER'S REPORT - for the month ending October 31, 2016 Cash Basis As Deputy Treasurer of the United City of Yorkville, I hereby attest, to the best of my knowledge, that the information contained in this Treasurer's Report is accurate as of the date detailed herein. Further information is available in the Finance Department. Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number CA #5 Tracking Number ADM 2016-79 Audit RFP City Council – November 22, 2016 ADM – 11/16/16 Moved forward to CC consent agenda ADM 2016-79 Majority Approval Please see attached. Rob Fredrickson Finance Name Department The City has recently completed its five-year audit contract with Lauterbach & Amen, LLP and will need to go out for RFP in December in order to determine the City’s next auditor. Assuming approval of the RFP at the November 22nd meeting, the proposal will be sent to several audit firms (please see Exhibit A); posted on the City’s website; and an announcement will be published in the Beacon News. The proposal due date is tentatively set for Friday, December 16th and staff’s recommendation will presented to City Council for final approval at the January 10th meeting. The City’s RFP for Auditing Services is attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 3, 2016 Subject: Request for Proposal – Auditing Services United City of Yorkville 800 Game Farm Road Yorkville, Illinois, 60560 Telephone: 630-553-4350 UNITED CITY OF YORKVILLE, ILLINOIS REQUEST FOR PROPOSALS AUDITING SERVICES ISSUED November 23, 2016 PROPOSALS DUE December 16, 2016, 4:00 P.M. 2 United City of Yorkville Request for Proposal INTRODUCTION General Information The United City of Yorkville is requesting proposals from qualified firms of certified public accountants to audit its financial statements for the fiscal years ending April 30, 2017 through April 30, 2019, with the option of auditing its financial statements for each of the subsequent two fiscal years subje ct to an annual review by the City Council. These audits are to be performed in accordance with generally accepted auditing standards. There is no expressed or implied obligation for the United City of Yorkville to reimburse responding firms for any expenses incurred in preparing proposals in response to this request. To be considered, please submit your proposal no later than 4:00 pm on Friday, December 16, 2016. Proposals may be submitted via e-mail to Rob Fredrickson, Finance Director, at rfredrickson@yorkville.il.us or mailed in a sealed envelope to the following address: United City of Yorkville Attn: Rob Fredrickson – Finance Director 800 Game Farm Road Yorkville, Illinois 60560 Questions on the engagement or proposal can be submitted to the e-mail address listed above. The United City of Yorkville reserves the right to reject any or all proposals submitted. During the evaluation process, the City reserves the right to request additional information or clarifications from proposers, or to allow corrections of errors and omissions. The City may choose to interview the top firms prior to making a final decision. No subcontracting will be permitted. DESCRIPTION OF THE GOVERNMENT The United City of Yorkville is a non-home rule community, which operates under the Mayor/Council form of government. The City was formed in 1957, as a result of a merger between the Village of Yorkville and Bristol, and has served as the County Seat of Kendall County since 1859. The 2010 census reported a population of 16,921. The City provides a full range of municipal services with approximately 74 full-time, and 86 part-time employees working in public safety, public works, planning and zoning, parks and recreation, library services and general administration. The City maintains approximately 80 miles of streets and over 250 acres of park and green space. The City operates its own water distribution system with sewage treatment provided by the Yorkville Bristol Sanitation District. Fire protection services are provided by the Bristol Kendall Fire Protection District. The City has two Tax Increment Financing (TIF) districts and two blended component units: the Yorkville Public Library and the Yorkville Police Pension. Pension Fund accounting services, including the preparation of the DOI Report, are performed by Zabinski Consulting. Actuarial services for the Pension Fund are performed by Tim Sharpe and payroll services are provided by the City. The Pension Fund utilizes two investment managers: Mitchell Vaught & Taylor (fixed income portfolio); and Great Lakes Advisors (equity por tfolio). Pension Fund custodial services are provided by Charles Schwab & Co. Day-to-day accounting services for the Library are performed by the City’s Finance Department. Finance department staff consists of four full-time employees, which includes a director, two accounting clerks and one utility billing clerk. The City utilizes MSI software for its general ledger, accounts payable, accounts 3 receivable, utility billing, payroll, human resource, building permit and cash register functions. For additional information regarding the City and its finances, including copies the current budget , management letter and CAFR, please refer to the City’s website at http://www.yorkville.il.us/150/Finance. REQUIREMENTS OF PROPOSAL ENTITY TO BE AUDITED The United City of Yorkville is requesting an audit which includes all of the funds, accounts, capital assets, long- term debt and activities of the United City of Yorkville, including two TIF Districts and a Police Pension Fund. SCOPE OF WORK TO BE PERFORMED 1. The United City of Yorkville desires the auditor to express an opinion on the fair presentation of its basic financial statements, in conformity with generally accepted accounting principles. 2. The auditor will issue an “in relation to” opinion on the City’s combining and individual fund statements and schedules. 3. The auditor shall be responsible for performing certain limited procedures involving required supplementary information required by the Governmental Accounting Standards Board (GASB) as mandated by generally accepted auditing standards. 4. The Comprehensive Annual Financial Report (CAFR) is to be presented consistent with GASB and Government Finance Officers Association (GFOA) CAFR standards and practices. The City will submit the report to the GFOA CAFR award program. The auditor is responsible for preparing any responses to the GFOA regarding CAFR deficiencies, if any. 5. The auditor shall prepare the Comprehensive Annual Financial Report (CAFR), including drafting and typing such report. The most recent version of the City’s CAFR can be found on the City’s website at http://www.yorkville.il.us/ArchiveCenter/ViewFile/Item/1809. 6. The auditor shall prepare a letter to management with suggestions for improvements of accounting procedures, compliance requirements, and internal controls for the City’s consideration, if deemed necessary. 7. The auditor shall be available for meeting(s) with the City’s elected officials to answer questions regarding the proposal, completed audit and/or letters to management, if requested. 8. The audit partner, or their designee, shall be available for consultation and questions which arise throughout the year regarding accounting, compliance or internal control issues. 9. The auditor shall prepare a Single Audit Report as required by the Single Audit Act, if required. A Single Audit is currently not required, however this will be determined on an annual basis. 10. The auditor shall prepare a report on compliance relating to the City’s two TIF districts, as required by State statute. 11. The auditor will be responsible for the compilation of the Illinois Comptroller’s Annual Financial Report for the City. 12. The auditor shall provide to the City all audit adjustments, including appropriate back-up, and will meet with staff to discuss these final adjustments. 4 REPORTS TO BE ISSUED Following the completion of the audit, the auditor shall issue the following reports: 1. Twenty (20) bound copies and one searchable pdf of the Comprehensive Annual Financial Report. 2. Twelve (12) bound copies and one searchable pdf of the Compliance with Public Act 85-1142 for the City’s two Tax Increment Financing (TIF) districts. 3. Fifteen (15) copies and one searchable pdf of the Management Letter with suggestions for improvement of accounting procedures, compliance requirements and internal controls for the City’s consideration, if deemed necessary. 4. Twelve (12) bound copies and one searchable pdf of the Single Audit report, if required. TIME REQUIREMENTS Each of the following shall be completed by the auditor no later than the dated indicated. 1. Detailed Requested Items List The auditor shall provide the City with a list of all schedules to be prepared by management by May 1st. 2. Fieldwork The City desires final fieldwork to be conducted in late July or early August. Preliminary fieldwork is encouraged, but not required. 3. Draft and Final Reports The City desires that a draft of the audit be submitted no later than September 15th. All reports (CAFR, TIF Compliance Reports, Report on Internal Controls, etc.) must be delivered to the City in final and complete form by no later than October 15th of each year. 4. Presentation The City requires that the auditors attend the City Council audit presentation in October or early November. If the proposing firm foresees any issues with meeting this schedule, it should be noted in the proposal with an alternate schedule. ASSISTANCE TO BE PROVIDED TO THE AUDITOR Finance Department staff and responsible management personnel will be available during the audit to assist the firm by providing information, documentation and explanations. The City will provide the auditor with reasonable workspace, table and chairs. The auditor will also be provided with access to one telephone and fax line, Wi-Fi and photocopying facilities. The preparation of confirmation letters and requested materials, at the request of the auditor, will be the responsibility of the City. Finance staff will also prepare the Letter of Transmittal, Management’s Discussion & Analysis and the Statistical Section of the CAFR. 5 PROPOSAL SUBMISSION: In addition to the forms included in this RFP, any firm submitting a proposal shall include documentation and information that demonstrates their ability and details the necessary systems, programs, processes, to provide a comprehensive audit of the United City of Yorkville’s financial statements. Please provide a proposal with the following sections: 1. Title Page – the title page shall show the request for proposal’s subject; the firm’s name and address; the name and telephone number of a contact person; and the date of the proposal. 2. Detailed Technical Proposal – please see below for details and requirements regarding the technical proposal. 3. References - Proposers shall provide the City with the names and contact information of three (3) professional references for which similar municipal audit services have been provided. The proposer shall grant the City permission to contact said references and ask questions regarding prior work performance. 4. Fee Proposal – proposed fees should be presented using the Fee Proposal Form. The proposed fees shall be the maximum, not to exceed fee for each fiscal year shown. The proposed maximum fees are to contain all direct and indirect costs, including all out-of-pocket expenses. Progress payments will be made on the basis of hours of work completed during the course of the engagement in accordance with the firm’s proposal. Final payment will be made after the receipt of the Comprehensive An nual Financial Report (CAFR). 5. Certifications - All certifications and forms in Section II must be completed and submitted with the proposal. Technical Proposal 1. General Requirements The purpose of the technical proposal is to demonstrate the qualifications, competence and capacity, of the firms seeking to undertake an independent audit of the United City of Yorkville in conformity with the requirements of this request for proposal. As such, the substance of proposals will carry more weight than their form or manner of presentation. The technical proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. The technical proposal should address, at minimum, all the points outlined in the request for proposal. The proposal should be prepared simply and economically, providing a straightforward, concise description of the proposer’s capabilities to satisfy the requirement of the request for proposal. While additional data may be presented, the following subjects, item numbers two through five must be included. They represent criteria against which the proposal will be evaluated. 2. Independence The firm shall provide an affirmative statement that it is independent of the City as defined by generally accepted auditing standards. The firm shall give the City written notice of any professional relationships entered into during the period of this agreement should it be thought to cause a conflict of interest. 3. Firm Qualifications and Experience The proposal shall state the size of the firm, the size of the firm’s governmental audit staff, the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagement. The firm is also required to submit a copy of the 6 report on its most recent external quality control review, with a statement whether that quality control review included a review of specific government engagements. 4. Partner, Supervisory and Staff Qualifications and Experience The firm should identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists, who would be assigned to the engagement and indicate whether each such person is registered as a certified public accountant in Illinois. The firm also should provide information on the government auditing experience of each person. The firm should provide as much information as possible regarding the number, qualifications, experience and training of the specific staff to be assigned to this engagement. 5. Specific Audit Approach The proposal should set forth a work plan, including an explanation of the audit methodology to be followed. Proposers will be required, at minimum, to provide the following information on their audit approach:  Description of audit approach.  Level of staff and number of hours to be assigned to each proposed segment of the engagement.  Approach to be taken to gain and document an understanding of the City’s internal control structure. EVALUATION OF PROPOSALS Proposals will be evaluated on the basis of which proposer meets the requirements of the United City of Yorkville. Critical factors include technical expertise, qualifications of the firm and audit team and fee. The City Council will consider final acceptance of the proposal, under the recommendat ions of the Finance Director and City Administrator. It is anticipated that the selection of a firm will be completed no later than January 10, 2017. Indemnification - The selected contractor shall indemnify and hold harmless the United City of Yorkville (“City”), its council members, officers, directors, agents, employees, representative and assigns, from lawsuits, actions, costs (including attorney’s fees), claims or liability of any character, incurred due to the alleged negligence of the Contractor, brought because of any injuries or damages received or sustained by any person, persons or property on account of any act or omission, neglect or misconduct of said Contr actor, its officers, agents and/or employees arising out of, or in performance of any of the provisions of the Contract Documents, including and claims or amounts recovered for any infringements of patent, trademark or copyright; or from any claims or amounts arising or recovered under the “Worker’s Compensation Act: or any other law, ordinance, order or decree. In connection with any such claims, lawsuits, actions or liabilities, the City, its trustees, officers, directors, agents, employees, representatives and their assigns shall have the right to defense counsel of their choice. The Contractor shall be solely liable for all costs of such defense and for all expenses, fees, judgments, settlements and all other costs arising out of such claims, lawsuits, actions or liabilities. The Contractor shall not make any settlement or compromise of a lawsuit or claim, or fail to pursue any available avenue of appeal of any adverse judgment, without the approval of the City and any other indemnified party. The City or any other indemnified party, in its or their sole discretion, shall have the option of being represented by its or their own counsel. If this option is exercised, then the Contractor shall promptly reimburse the City or other indemnified party, upon written demand, for any expenses, including but not limited to court costs, reasonable attorneys’ and witnesses’ fees and other expenses of litigation incurred by the City or other indemnified party in connection therewith. 7 SECTION II - REQUIRED PROPOSAL SUBMISSION DOCUMENTS 8 CONTRACTOR CERTIFICATIONS 1. Insurance. The undersigned certifies that it has all insurance coverages required by law or would normally be expected for the work to be performed and a copy shall be filed with the City upon request by the City for approval by the City. 2. The undersigned; A. Certifies that it is not barred from bidding or contracting with the City as a result of a violation of either Paragraph 33E-3 or 33E-4 of Act 5, Chapter 720 of the Illinois Complied Statutes regarding criminal interference with public contracting, and B. Swears under oath that it is not delinquent in the payment of any tax administered by the Illinois Department of Revenue as required by Chapter 65, Act 5, paragraph 11-42.1 of the Illinois Complied Statutes, and C. States that is has a written sexual harassment policy as required by the Illinois Human Rights Act (775 ILCS 5/2-105(A) (4) a copy of which shall be provided to the City upon request, and D. Agrees to comply with the requirements of the Illinois Human Rights Act regarding Equal Employment Opportunities as required by Section 2-105 of the Illinois Human Rights Act (775 ILCS 5/2-105) E. Agrees to comply with the civil rights standards set forth in Title VII of the Civil Rights Act as mandated in Executive Order No. 11246, U.S.C.A. Section 2000e n.114 (September 24, 1965) 3. All work under this contract shall be executed in accordance with all applicable federal, state, and City laws, ordinances, rules and regulations which may in any manner affect the performance of this contract. Dated: ___________ Contractor: _________________________ By: _____________________________ Title: _____________________________ 9 REFERENCES ORGANIZATION ______________________________________________________ ADDRESS ___________________________________________________________ CITY, STATE, ZIP ___________________________________________________________ PHONE NUMBER ___________________________________________________________ CONTACT PERSON__________________________________________________________ DATE OF PROJECT__________________________________________________________ ORGANIZATION ___________________________________________________________ ADDRESS ___________________________________________________________ CITY, STATE, ZIP ___________________________________________________________ PHONE NUMBER ___________________________________________________________ CONTACT PERSON__________________________________________________________ DATE OF PROJECT__________________________________________________________ ORGANIZATION ___________________________________________________________ ADDRESS ___________________________________________________________ CITY, STATE, ZIP ___________________________________________________________ PHONE NUMBER ___________________________________________________________ CONTACT PERSON__________________________________________________________ DATE OF PROJECT__________________________________________________________ Proposer’s Name & Title: ________________________________________________ Signature and Date: ________________________________________________ FEE PROPOSAL SCHEDULE OF PROFESSIONAL FEES FOR THE AUDIT OF THE FINANCIAL STATEMENTS AS OF APRIL 30TH FOR THE FISCAL YEARS LISTED BELOW: United City of Yorkville audit: 2017 2018 2019 2020 2021 $ $ $ $ $ Police Pension audit: 2017 2018 2019 2020 2021 $ $ $ $ $ TIF Compliance reports: 2017 2018 2019 2020 2021 $ $ $ $ $ Single Audit (if required): 2017 2018 2019 2020 2021 $ $ $ $ $ SCHEDULE OF PROFESSIONAL FEES FOR ADDITIONAL SERVICES, Quoted Hourly Rates for the Fiscal Years listed below: 2017 2018 2019 2020 2021 Partner $ $ $ $ $ Manager $ $ $ $ $ Supervisor $ $ $ $ $ Staff $ $ $ $ $ Clerical $ $ $ $ $ Firm Name: ________________________________________________ Address: ________________________________________________ ________________________________________________ Signature: ________________________________ Date: __________ Printed Name: ________________________________________________ Title: ________________________________________________ Phone Number: _________________________________________________ Selden Fox, LTD Mack & Associates Baker, Tilly Virchow Krause, LLP Ed Tracy Lauri Pope Jason Coyle 619 Enterprise Drive 116 E Washington St, Ste 1 1301 W 22nd St Suite 400 Oak Brook, IL 60523 Morris, IL 60450 Oak Brook, IL 60523 (630) 472-9456 (815) 942-3306 (630) 990-3131 tracy@seldenfox.com lpope@mackcpas.com jason.coyle@bakertilly.com http://www.seldenfox.com www.mackcpas.com www.bakertilly.com Lauterbach & Amen, LLP Wipfli LLP Newkirk & Associates Ron Amen Matt Schueler Bill Newkirk 27W457 Warrenville Rd 403 E Third Street 2 W Main Street Warrenville, IL 60555 Sterling, IL 61081 Plano, IL 60545 (630) 562-9252 (815) 626-1277 (630) 552-1040 ramen@lauterbachamen.com mschueler@wipfli.com http://www.lauterbachamen.com www.wipfli.com Sikich, LLP Miller Cooper & Co., LTD Fred Lantz Susan Jones 1415 W Diehl Rd, Ste 400 1751 Lake Cook Rd Suite 400 Naperville, IL 60563 Deerfield, IL 60015 (630) 566-8400 (847) 205-5000 flantz@sikich.com sjones@millercooper.com http://www.sikich.com www.millercooper.com Auditor Proposal List Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number CA #6 Tracking Number ADM 2016-80 2016 Bond Abatements City Council – November 22, 2016 ADM – 11/16/16 Moved forward to CC consent agenda ADM 2016-80 Majority Approval Rob Fredrickson Finance Name Department Summary Approval of various bond abatements in accordance with the City’s plan to reduce property taxes. Background Based on past levy and budget discussions, the City has unofficially adopted a plan to reduce its tax levy for fiscal years 2015 through 2018. This plan was a modified extension of the process began in fiscal year 2012 as a result of non-abated property taxes and the passage of the non-home rule sales tax referendum: Planned decreases 2% reduction in FY 15 1% reduction in FY 16 (prior fiscal year) 1% reduction in FY 17 (current fiscal year) 1% reduction in FY 18 (under discussion) The above reduction schedule was reflected between the City property tax line-item (a calculation of the City uncapped taxes and City capped taxes) and the Library property tax-line-item (a calculation of the Library uncapped taxes and Library capped taxes). In reality, property taxes decreased at a rate quicker than we expected: Actual decreases 3% reduction in FY 15 1.66% reduction in FY 16 (prior fiscal year) 1.68% reduction in FY 17 (current fiscal year) 0% movement (under discussion) As presented at last month’s Administration Committee, it is the recommendation of staff that the City discontinues its practice of reducing the overall levy by 1% in FY 18, and instead would propose that the City levy a 0% change, resulting in no increase from the year prior and a full abatement of all City bonds. While this will result in the City not levying $19,000 under PTELL, which means that amount is lost for subsequent levy years, we feel that it was important to not deviate from the intent of the previously communicated property tax reduction plan. Based on the above recommendation, staff presents the following abatement ordinances: 1) 2004B (Sewer) Total abatement 2) 2011 (Sewer, Rob Roy Refi) Total abatement 3) 2014 (Partial Countryside Refi) Total abatement Memorandum To: City Council From: Rob Fredrickson, Finance Director Bart Olson, City Administrator Date: November 1, 2016 Subject: Bond Abatements 4) 2014A (Game Farm) Total abatement 5) 2014B (In-town Refi of 2005A Bond) Total abatement 6) 2014C (Water Refi of 2005C Bond) Total abatement 7) 2015A (Partial Countryside Refi) Total abatement 8) 2016 (Refunding of 2007A Bond) Total abatement As shown in Exhibit A (attached), this is the first time since the 2009 levy (FY 2011) that the City will fully abate its bond issues. Recommendation Staff recommends approval of the 2016 bond abatement ordinances. Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2002 Fox Industrial 76,783 Fox Industrial TIF 2002 Fox Industrial 78,563 Fox Industrial TIF 2011 Refunding 1,137,220 Sewer 2005 Countryside 306,143 Countryside TIF 2005 Countryside 304,668 Countryside TIF 2005 Countryside 302,738 Countryside TIF 2005C 167,725 Water 2005C 164,575 Water 2005C 165,975 Water 2007A 95,014 Water 2004B 253,810 Sewer Total 550,651 Total 547,806 Total 1,954,757 2004B 258,650 Sewer 2004B 263,850 Sewer 2004B 114,941 Sewer 2007A 133,866 Water 2007A 133,454 Water 2007A 43,029 Water 2005D 1,385,950 Sewer 2005A 326,379 Debt Service 2005A 328,180 Debt Service 2008 110,090 Sewer 2005A 324,179 Debt Service Total 2,212,735 Total 723,683 Total 486,150 % Change -% Change -67.29%% Change -32.82% Debt Service Debt Service Debt Service Bond Issue Amount Fund Bond Issue Amount Fund Bond Issue Amount Fund 2011 Refunding 1,133,972 Sewer 2011 Refunding 1,134,654 Sewer 2011 Refunding 1,134,052 Sewer 2005 Countryside 305,523 Countryside TIF 2005 Countryside 68,073 Countryside TIF 2015A^411,581 Countryside TIF 2005C 167,175 Water 2014 Countryside 25,538 Countryside TIF 2014 Countryside 50,715 Countryside TIF 2007A 132,187 Water 2014C** Refunding 152,550 Water 2014C** Refunding 150,150 Water 2004B 453,950 Sewer 2007A 136,793 Water 2007A 136,163 Water 2004B 460,825 Sewer 2004B 462,000 Sewer 2014B** Refunding 144,723 Debt Service 2014B** Refunding 272,653 Debt Service 2014A 330,937 City-Wide Capital 2014A 329,138 City-Wide Capital Total 2,192,807 Total 2,454,093 Total 2,946,452 2007A 5,236 Water 2014B** Refunding 165,527 Debt Service 2014B** Refunding 47,497 Debt Service 2005A 329,580 Debt Service Total 334,816 Total 165,527 Total 47,497 % Change -31.13%% Change -50.56%% Change -71.31% * The 2005D and 2008 bonds were refunded by the 2011 Bond - which is funded by Non-Home Rule Sales Tax. ** The 2005A and 2005C bonds were refunded by the 2014B and 2014C bonds during fiscal year 2015. ^ The remaining 2005 Countryside bonds were refunded by the 2015A bonds during fiscal year 2016. Bonds that were Abated - Actual Bonds to be Abated - Actual Bonds to be Abated - Projected Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Projected Bonds that were NOT Abated - Actual Bonds to NOT be Abated - Actual Bonds to NOT be Abated - Actual Tax Levy Year: 2013 (Fiscal Year 2015)Tax Levy Year: 2014 (Fiscal Year 2016)Tax Levy Year: 2015 (Fiscal Year 2017) Tax Levy Year: 2010 (Fiscal Year 2012)Tax Levy Year: 2011 (Fiscal Year 2013)Tax Levy Year: 2012 (Fiscal Year 2014) Bonds that were Abated - Actual Bonds that were Abated - Actual Bonds that were Abated - Actual Ordinance No. 2016-____ Page 1 ORDINANCE NO. 2016-________ ORDINANCE abating the tax hereto levied for the year 2016 to pay the principal of and interest on $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2004-10, adopted on the 24th day of February, 2004 (the “Ordinance”), did provide for the issue of $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2016 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, Be It Ordained by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2016 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2016 in accordance with the provisions hereof. Ordinance No. 2016-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of __________, 2016, pursuant to a roll call vote as follows: CARLO COLOSIMO ____________ KEN KOCH ____________ JACKIE MILSCHEWSKI ____________ LARRY KOT ____________ CHRIS FUNKHOUSER ____________ JOEL FRIEDERS ____________ DIANE TEELING ____________ SEAVER TARULIS ____________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the _____ day of __________, 2016. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the _____ day of __________, 2016. Attest: _________________________________ CITY CLERK STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of The County of Kendall, Illinois, and as such official I do further certify that on the ______ day of __________, 2016, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: ORDINANCE abating the tax hereto levied for the year 2016 to pay the principal of and interest on $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the _____ day of __________, 2016, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2016 for the payment of the City’s $3,500,000 General Obligation Bonds (Alternate Revenue Source), Series 2004B, as described in the Ordinance will be abated in their entirety as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this _______ day of _________________, 2016. _________________________________ County Clerk [SEAL] Ordinance No. 2016-____ Page 1 ORDINANCE NO. 2016- ________ AN ORDINANCE abating the tax levied for the year 2016 to pay the principal of and interest on the $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2011-59, adopted on the 25th day of October, 2011 (the “Ordinance”), did provide for the issue of $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011 (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2016 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2016 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2016 in accordance with the provisions hereof. Ordinance No. 2016-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of __________, 2016, pursuant to a roll call vote as follows: CARLO COLOSIMO ____________ KEN KOCH ____________ JACKIE MILSCHEWSKI ____________ LARRY KOT ____________ CHRIS FUNKHOUSER ____________ JOEL FRIEDERS ____________ DIANE TEELING ____________ SEAVER TARULIS ____________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. Attest: _________________________________ CITY CLERK STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of __________, 2016, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2016 to pay the principal of and interest on the $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of __________, 2016, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2016 for the payment of the City’s $11,150,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2011, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of __________, 2016. _________________________________ County Clerk [SEAL] Ordinance No. 2016-____ Page 1 ORDINANCE NO. 2016-________ AN ORDINANCE abating the tax levied for the year 2016 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2013-60, adopted on the 22nd day of October, 2013 (the “Ordinance”), did provide for the issue of $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014 (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2016 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2016 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2016 in accordance with the provisions hereof. Ordinance No. 2016-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of __________, 2016, pursuant to a roll call vote as follows: CARLO COLOSIMO ____________ KEN KOCH ____________ JACKIE MILSCHEWSKI ____________ LARRY KOT ____________ CHRIS FUNKHOUSER ____________ JOEL FRIEDERS ____________ DIANE TEELING ____________ SEAVER TARULIS ____________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. Attest: _________________________________ CITY CLERK STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of __________, 2016, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2016 to pay the principal of and interest on the $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of __________, 2016, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2016 for the payment of the City’s $1,235,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of __________, 2016. _________________________________ County Clerk [SEAL] Ordinance No. 2016-____ Page 1 ORDINANCE NO. 2016- ________ AN ORDINANCE abating the tax levied for the year 2016 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2014-32, adopted on the 22nd day of July, 2014 (the “Ordinance”), did provide for the issue of $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2016 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2016 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2016 in accordance with the provisions hereof. Ordinance No. 2016-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of __________, 2016, pursuant to a roll call vote as follows: CARLO COLOSIMO ____________ KEN KOCH ____________ JACKIE MILSCHEWSKI ____________ LARRY KOT ____________ CHRIS FUNKHOUSER ____________ JOEL FRIEDERS ____________ DIANE TEELING ____________ SEAVER TARULIS ____________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. Attest: _________________________________ CITY CLERK STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of __________, 2016, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2016 to pay the principal of and interest on the $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of __________, 2016, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2016 for the payment of the City’s $4,295,000 General Obligation Bonds (Alternate Revenue Source), Series 2014A, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of __________, 2016. _________________________________ County Clerk [SEAL] Ordinance No. 2016-____ Page 1 ORDINANCE NO. 2016-________ AN ORDINANCE abating the tax levied for the year 2016 to pay the principal of and interest on the $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2014-32, adopted on the 22nd day of July, 2014 (the “Ordinance”), did provide for the issue of $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2016 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2016 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2016 in accordance with the provisions hereof. Ordinance No. 2016-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of __________, 2016, pursuant to a roll call vote as follows: CARLO COLOSIMO ____________ KEN KOCH ____________ JACKIE MILSCHEWSKI ____________ LARRY KOT ____________ CHRIS FUNKHOUSER ____________ JOEL FRIEDERS ____________ DIANE TEELING ____________ SEAVER TARULIS ____________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. Attest: _________________________________ CITY CLERK STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of __________, 2016, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2016 to pay the principal of and interest on the $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of __________, 2016, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2016 for the payment of the City’s $2,300,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014B, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of __________, 2016. _________________________________ County Clerk [SEAL] Ordinance No. 2016-____ Page 1 ORDINANCE NO. 2016-________ AN ORDINANCE abating the tax levied for the year 2016 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2014-32, adopted on the 22nd day of July, 2014 (the “Ordinance”), did provide for the issue of $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2016 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2016 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2016 in accordance with the provisions hereof. Ordinance No. 2016-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of __________, 2016, pursuant to a roll call vote as follows: CARLO COLOSIMO ____________ KEN KOCH ____________ JACKIE MILSCHEWSKI ____________ LARRY KOT ____________ CHRIS FUNKHOUSER ____________ JOEL FRIEDERS ____________ DIANE TEELING ____________ SEAVER TARULIS ____________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. Attest: _________________________________ CITY CLERK STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of __________, 2016, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2016 to pay the principal of and interest on the $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of __________, 2016, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2016 for the payment of the City’s $1,290,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2014C, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of __________, 2016. _________________________________ County Clerk [SEAL] Ordinance No. 2016-____ Page 1 ORDINANCE NO. 2016- ________ AN ORDINANCE abating the tax levied for the year 2016 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2015-38, adopted on the 23rd day of June, 2015 (the “Ordinance”), did provide for the issue of $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2016 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2016 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2016 in accordance with the provisions hereof. Ordinance No. 2016-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of __________, 2016, pursuant to a roll call vote as follows: CARLO COLOSIMO ____________ KEN KOCH ____________ JACKIE MILSCHEWSKI ____________ LARRY KOT ____________ CHRIS FUNKHOUSER ____________ JOEL FRIEDERS ____________ DIANE TEELING ____________ SEAVER TARULIS ____________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. Attest: _________________________________ CITY CLERK STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of __________, 2016, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2016 to pay the principal of and interest on the $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of __________, 2016, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2016 for the payment of the City’s $5,575,000 General Obligation Bonds (Alternate Revenue Source), Series 2015A, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of __________, 2016. _________________________________ County Clerk [SEAL] Ordinance No. 2016-____ Page 1 ORDINANCE NO. 2016- ________ AN ORDINANCE abating the tax levied for the year 2016 to pay the principal of and interest on the $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016, of the United City of Yorkville, Kendall County, Illinois. WHEREAS the City Council (the “Corporate Authorities”) of the United City of Yorkville, Kendall County, Illinois (the “City”), by Ordinance Number 2016-55, adopted on the 11th day of October, 2016 (the “Ordinance”), did provide for the issue of $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016 (the “Bonds”), and the levy of a direct annual tax sufficient to pay the principal of and interest on the Bonds; and WHEREAS the City will have the Pledged Revenues (as defined in the Ordinance) available for the purpose of paying the principal of and interest on the Bonds during the next succeeding bond year; and WHEREAS it is necessary and in the best interests of a the City that the tax heretofore levied for the year 2016 to pay the principal of and interest on the Bonds be abated; NOW, THEREFORE, BE IT ORDAINED by the City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. Abatement of Tax. The tax heretofore levied for the year 2016 in the Ordinance is hereby abated in its entirety. Section 2. Filing of Ordinance. Forthwith upon the adoption of this ordinance, the City Clerk shall file a certified copy hereof with the County Clerk of The County of Kendall, Illinois, and it shall be the duty of said County Clerk to abate said tax levied for the year 2016 in accordance with the provisions hereof. Ordinance No. 2016-____ Page 2 Section 3. Effective Date. This Ordinance shall be in full force and effect upon its passage and approval as provided by law. ADOPTED by the Corporate Authorities on the ____ day of __________, 2016, pursuant to a roll call vote as follows: CARLO COLOSIMO ____________ KEN KOCH ____________ JACKIE MILSCHEWSKI ____________ LARRY KOT ____________ CHRIS FUNKHOUSER ____________ JOEL FRIEDERS ____________ DIANE TEELING ____________ SEAVER TARULIS ____________ APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. _________________________________ MAYOR PASSED by the City Council of the United City of Yorkville, Kendall County, Illinois, the ____ day of __________, 2016. Attest: _________________________________ CITY CLERK STATE OF ILLINOIS ) ) SS COUNTY OF KENDALL ) FILING CERTIFICATE I, the undersigned, do hereby certify that I am the duly qualified and acting County Clerk of the County of Kendall, Illinois, and as such official I do further certify that on the ______ day of __________, 2016, there was filed in my office a duly certified copy of Ordinance No. __________ entitled: AN ORDINANCE abating the tax hereto levied for the year 2016 to pay the principal of and interest on the $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016, of the United City of Yorkville, Kendall County, Illinois. (the “Ordinance”) duly adopted by the City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), on the ____ day of __________, 2016, and that the same has been deposited in the official files and records of my office. I do further certify that the taxes heretofore levied for the year 2016 for the payment of the City’s $5,800,000 General Obligation Refunding Bonds (Alternate Revenue Source), Series 2016, as described in the Ordinance will be abated as provided in the Ordinance. IN WITNESS WHEREOF I hereunto affix my official signature and the seal of said County this ____ day of __________, 2016. _________________________________ County Clerk [SEAL] Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number CA #7 Tracking Number ADM 2016-81 2016 SSA Abatement Ordinances City Council – November 22, 2016 ADM – 11/16/16 Moved forward to CC consent agenda ADM 2016-81 Majority Approval See attached memos. Rob Fredrickson Finance Name Department The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Raintree Village Special Service Area (2003-100), as shown on Table 5 (page 8) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2003-100 (Raintree Village) Tax Classification 2016 Levy 2015 Levy % Change Maximum Parcel Amount Single Family $ 2,471.00 $ 2,434.00 1.52% Duplex $ 2,023.00 $ 1,993.00 1.51% Extended Parcel Amounts Single Family $ 1,881.94 $ 1,884.52 -0.14% Duplex $ 1,540.74 $ 1,543.08 -0.15% As noted above, extended (actual) 2016 tax levy amounts will decrease by approximately 0.1% for both single family and duplex parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $469,536.16 (out of a maximum amount of $618,975.00 – with $149,438.84 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved, and both the ordinance and Raintree Village SSA Administration Report have been attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 14, 2016 Subject: SSA No. 2003-100 Raintree Village – Tax Abatement Ordinance No. 2016-___ Page 1 ORDINANCE NO. 2016-________ 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 2016 for the Bonds is $469,536.16 and Ordinance No. 2016-___ Page 2 the 2016 Levy for Special Taxes is $469,536.16 (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 $618,975.00 of Special Taxes levied for calendar year 2016 pursuant to Section 6 of the Bond Ordinance $149,438.84 of such Special Taxes is hereby abated resulting in a 2016 calendar year levy of $469,536.16. 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 2016 dated November 11, 2016 prepared by David Taussig & Associates, Inc. and the 2016 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. 2016-___ Page 3 PASSED by the City Council of the City this __________ ___, 2016. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ LARRY KOT ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ DIANE TEELING ________ SEAVER TARULIS ________ City Clerk SIGNED by the Mayor this __________ ___, 2016. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2016. UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-100 ADMINISTRATION REPORT LEVY YEAR 2016 NOVEMBER 11, 2016 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-100 2016 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 Jose, California Table of Contents Section Page INTRODUCTION ................................................................................................................................1 AUTHORIZED SPECIAL SERVICES ...................................................................................................................... 1 BONDED INDEBTEDNESS ...................................................................................................................................... 1 SPECIAL TAXES ...................................................................................................................................................... 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 2015 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 DEBT SERVICE SCHEDULE EXHIBIT E AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F SPECIAL TAX ROLL AND REPORT EXHIBIT G 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2003-100 Page 1 2016 Administration Report November 13, 2016 Introduction This report calculates the 2016 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 "2003 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 United City of Yorkville SSA No. 2003-100 Page 2 2016 Administration Report November 13, 2016 2003 Bonds were issued in the amount of $7,150,000 in September 2003. The Series 2003 Bonds were refunded in May 2013. Ordinance No. 2013-25 (the "2013 Bond Ordinance"), adopted on April 23, 2013 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 bonds. United City of Yorkville Special Service Area Number 2003-100 Special Tax Refunding Bonds, Series 2013 (the "Series 2013 Bonds") were issued in May 2013 in the amount of $6,705,000. The current debt service schedule is attached hereto as Exhibit D 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 2013 Bonds and the administration and maintenance of SSA No. 2003-100 and is attached hereto as Exhibit F. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2003-100 Page 3 2016 Administration Report November 13, 2016 I. Special Tax Requirement The SSA No. 2003-100 2016 Special Tax Requirement is equal to $469,536. As shown in Table 1 below, the 2016 Special Tax Requirement is equal to the sum of the Series 2013 debt service for the twelve months ending March 1, 2018, estimated administrative expenses, contingency for estimated delinquent special taxes, and if necessary to replenish the reserve fund, as shown in Table 1 below. TABLE 1 SPECIAL SERVICE AREA NO 2003-100 2016 SPECIAL TAX REQUIREMENT Sources of Funds $528,453 Prior Year Surplus $58,917 Earnings $0 Special Taxes Billed $460,143 Delinquency Contingency $9,393 Uses of Funds ($528,453) Debt Service Interest - 09/01/2017 ($141,880) Interest - 03/01/2018 ($141,880) Principal - 03/01/2018 ($209,000) Administrative Expenses ($26,300) Delinquent Special Taxes ($9,393) Projected Surplus/(Deficit) - 03/01/2018 $0 United City of Yorkville SSA No. 2003-100 Page 4 2016 Administration Report November 13, 2016 II. Account Activity Summary The Trust Indenture for the Series 2013 Bonds (the "2013 Indenture") establishes six funds and one account. The six funds are the Bond and Interest Fund, Reserve Fund, Special Reserve Fund, Cost of Issuance Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund is the Special Redemption 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 2013 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, 2016 is shown in Table 2 on the following page. United City of Yorkville SSA No. 2003-100 Page 5 2016 Administration Report November 13, 2016 TABLE 2 SPECIAL SERVICE AREA NO 2003-100 TRANSACTION SUMMARY Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Reserve Fund Special Redemption Fund Sources of Funds - Actual Beginning Balance - 09/01/2015 $20,105 $611,871 $367,290 $40,011 $22,799 Earnings $18 $1,005 $397 $65 $37 Special Taxes Prior Year(s)$0 $0 $230,184 $0 $0 Levy Year 2015 $0 $0 $245,665 $0 $0 Prepayment Receipts $0 $0 $0 $0 $0 Miscellaneous Source of Funds $0 $0 $0 $0 $0 Uses of Funds - Actual Account Transfers $0 ($359)$359 $0 $0 Administrative Expense Transfers Fiscal Year 2015 Prefunding $0 $0 $0 $0 $0 Fiscal Year 2015 Budget $0 $0 $0 $0 $0 Debt Service Interest - 09/01/2015 $0 $0 ($149,780)$0 $0 Interest - 03/01/2016 $0 $0 ($149,780)$0 $0 Principal - 03/01/2016 $0 $0 ($185,000)$0 $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 ($26,838)$0 $0 Redemption Premium $0 $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 $0 Administrative Expenses ($17,499)$0 $0 $0 $0 Ending Balance - 08/31/2016 $2,625 $612,517 $332,498 $40,076 $22,836 United City of Yorkville SSA No. 2003-100 Page 6 2016 Administration Report November 13, 2016 The calculation of the estimated 2017 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2003-100 ESTIMATED 2015 BOND YEAR-END FUND BALANCES SEPTEMBER 1, 2016 THROUGH MARCH 1, 2017 Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Reserve Fund Special Redemption Fund Sources of Funds - Projected Beginning Balance - 08/31/2016 $2,625 $612,517 $332,498 $40,076 $22,836 Earnings $0 $0 $0 $0 $0 Special Taxes Prior Year(s)$0 $0 $0 $0 $0 Levy Year 2015 $0 $0 $224,534 $0 $0 Uses of Funds - Projected Account Transfers Bond Redemption/Prepayments $0 $0 $0 $0 $0 All Other / Non Administrative Expense $0 $0 $22,404 $0 ($22,404) Administrative Expense Transfers Levy Year 2016 Prefunding $26,300 $0 ($26,300)$0 $0 Levy Year 2015 Budget $11,725 $0 ($11,725)$0 $0 Debt Service Interest - 09/01/2016 $0 $0 ($145,780)$0 $0 Principal - 03/01/2017 $0 $0 ($195,000)$0 $0 Interest - 03/01/2017 $0 $0 ($145,780)$0 $0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 $0 Property Owner Refunds $0 $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2015 Expenses ($14,350)$0 $0 $0 $0 Ending Balance - 03/01/2017 $26,300 $612,517 $54,850 $40,076 $432 Reserve Fund Requirement $0 ($608,450)$0 ($40,000)$0 Funds Not Eligible for Levy Surplus ($26,300)$0 $0 ($76)($432) Projected Surplus/(Deficit) 03/01/2017 $0 $4,067 $54,850 $0 $0 United City of Yorkville SSA No. 2003-100 Page 7 2016 Administration Report November 13, 2016 III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2016 Maximum Parcel Special Taxes equal $672,224. However, pursuant to the 2013 Bond Ordinance, the 2016 Special Taxes equal $618,975. For purposes of the Abatement Ordinance, subtracting the 2016 Special Tax Requirement of $469,536, results in an abatement of $149,439. 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 G. 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 Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,471.00 $589.06 $1,881.94 Duplex Dwelling Unit $2,023.00 $482.26 $1,540.74 United City of Yorkville SSA No. 2003-100 Page 8 2016 Administration Report November 13, 2016 A comparison of the maximum and extended special tax amounts for 2016 and 2015 is shown in Table 5 below. TABLE 5 SPECIAL SERVICE AREA NO 2003-100 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAX 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. Special Tax Classification Levy Year 2016 Levy Year 2015 Percentage Change Single Family Dwelling Unit $2,471.00 $2,434.00 1.5% Duplex Dwelling Unit $2,023.00 $1,993.00 1.5% Single Family Dwelling Unit $1,881.94 $1,884.52 -0.1% Duplex Dwelling Unit $1,540.74 $1,543.08 -0.2% Maximum Parcel Special Tax Extended Special Tax United City of Yorkville SSA No. 2003-100 Page 9 2016 Administration Report November 13, 2016 TABLE 6 SPECIAL SERVICE AREA NO 2003-100 MAXIMUM PARCEL SPECIAL TAXES 1 Special Taxes per the 2013 Bond Ordinance. Single Family Duplex 2016 2017 $618,975 $2,471 $2,023 2017 2018 $625,712 $2,508 $2,053 2018 2019 $635,184 $2,546 $2,084 2019 2020 $644,656 $2,584 $2,115 2020 2021 $654,392 $2,623 $2,147 2021 2022 $664,128 $2,662 $2,179 2022 2023 $674,128 $2,702 $2,212 2023 2024 $684,312 $2,743 $2,245 2024 2025 $694,576 $2,784 $2,279 2025 2026 $705,024 $2,826 $2,313 2026 2027 $715,552 $2,868 $2,348 2027 2028 $726,264 $2,911 $2,383 2028 2029 $737,240 $2,955 $2,419 2029 2030 $748,216 $2,999 $2,455 2030 2031 $759,456 $3,044 $2,492 2031 2032 $770,880 $3,090 $2,529 Levy Year Collection Year Aggregate 1 Per Unit United City of Yorkville SSA No. 2003-100 Page 10 2016 Administration Report November 13, 2016 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. 2015 Special Tax Receipts As of November 7, 2016 SSA No. 2003-100 2015 special tax receipts totaled $470,198. No special taxes are delinquent. 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. Three (3) delinquent parcels were presented and sold at tax sale at the Kendall County Annual Tax Sale on October 27, 2016, totaling $2,826.78. United City of Yorkville SSA No. 2003-100 Page 11 2016 Administration Report November 13, 2016 V. Development 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 7 below. TABLE 7 SPECIAL SERVICE AREA NO 2003-100 LAND USE SUMMARY Equalized Assessed Value Equalized assessed value decreased in 2015 to $15,001,810. The average assessed value for a single-family dwelling unit equals $70,455. The average assessed value for a duplex dwelling unit equals $47,614. Unit 1 Yes Single Family 100 Unit 2 Yes Single Family 100 Unit 3 Yes Duplex 86 286Total Land Use Number of UnitsPlatRecorded United City of Yorkville SSA No. 2003-100 Page 12 2016 Administration Report November 13, 2016 VI. Outstanding Bonds The Series 2013 Bonds were issued in May 2013 as fixed rate bonds with an original principal amount of $6,705,000. As of September 2, 2016, the outstanding principal was $6,125,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit D. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $25,000 of the Series 2013 Bonds were redeemed as shown in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2003-100 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS 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 sixteen single family dwelling units and six duplex dwelling units. No partial prepayments have been received. Redemption Date Bonds Redeemed September 1, 2015 $25,000 Total Redeemed $25,000 United City of Yorkville SSA No. 2003-100 Page 13 2016 Administration Report November 13, 2016 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 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2003-100 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO 2 Source: Kendall County 3 Appraised Value is equal to three times the equalized assessed value. 4 As of September 2, 2016. $15,001,810 $45,005,430 $6,125,000 7.35:1 2015 Equalized Assessed Value 2 2015 Appraised Value 3 Outstanding Bonds 4 Value to Lien Ratio United City of Yorkville SSA No. 2003-100 Page 14 2016 Administration Report November 13, 2016 VIII. Ad Valorem Property Tax Rates The 2015 general ad valorem tax rates for SSA No. 2003-100 are shown in Table 10 below. TABLE 10 SPECIAL SERVICE AREA NO 2003-100 2015 AD VALOREM PROPERTY TAX RATES4 5 Source: Kendall County for Tax Code KE015. City Rates 5 0.736060% Corporate 0.237950% Bonds and Interest 0.011280% I.M.R.F.0.000000% Police Protection 0.240690% Police Pension 0.195910% Garbage 0.000000% Audit 0.006860% Liability Insurance 0.009140% Social Security/IMRF 0.034230% School Crossing Guard 0.000000% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Kendall Township5 10.941300% County 0.790900% Bristol-Kendall Fire Protection District 0.807700% Forest Preserve 0.178700% Junior College #516 0.588500% Yorkville Library 0.328700% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.105900% Kendall Road District 0.269600% School District CU-115 7.871300% Total Tax Rate 11.677360% EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2003-100 FUNDS AND ACCOUNTS Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o 2 0 0 3 10 0 Sp e c i a l Se r v i c e Ar e a No . 20 0 3 -10 0 Fu n d s a n d A c c o u n t s SS A N o . 2 0 0 3 - 1 0 0 Fu n d s / A c c o u n t s Re s e r v e F u n d Bo n d a n d Re b a t e F u n d Sp e c i a l R e s e r v e Ad m i n i s t r a t i v e Cost of Is s u a n c e Re s e r v e F u n d In t e r e s t F u n d Sp e c i a l Re d e m p t i o n Ac c o u n t Re b a t e F u n d Fu n d Ex p e n s e F u n d Is s u a n c e Fund EXHIBIT B UNITED CITY OF YORKVILLE SSA NO. 2003-100 APPLICATION OF SPECIAL TAX Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o 2 0 0 3 10 0 Sp e c i a l Se r v i c e Ar e a No . 20 0 3 -10 0 Ap p l i c a t i o n o f S p e c i a l T a x 1 SS A N o . 2 0 0 3 - 1 0 0 Fu n d s / A c c o u n t s Re s e r v e F u n d Bo n d an d In t e r e s t F u n d Re b a t e F u n d Sp e c i a l R e s e r v e Fu n d Ad m i n i s t r a t i v e Ex p e n s e Fu n d Cost of Issuance 3 In t e r e s t F u n d 1 Sp e c i a l Re d e m p t i o n Acc o u n t Fu n d 4 Ex p e n s e Fu n d 2 Fund 1. S p e c i a l T a x a p p l i e d i n s e q u e n c e i n d i c a t e d . EXHIBIT C UNITED CITY OF YORKVILLE SSA NO. 2003-100 APPLICATION OF EARNINGS Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o 2 0 0 3 10 0 Sp e c i a l Se r v i c e Ar e a No . 20 0 3 -10 0 Ap p l i c a t i o n o f E a r n i n g s 1 SS A N o . 2 0 0 3 - 1 0 0 Fu n d s / A c c o u n t s Re b a t e F u n d Bo n d a n d Re s e r v e Fu n d Sp e c i a l R e s e r v e Ad m i n i s t r a t i v e Cost of Re b a t e F u n d In t e r e s t F u n d Sp e c i a l Re d e m p t i o n Acc o u n t Re s e r v e Fu n d Fu n d Ex p e n s e F u n d Issuance Fund 1. E a r n i n g s r e m a i n i n f u n d o r a c c o u n t f r o m wh i c h t h e y a c c r u e d u n l e s s ot h e r w i s e i n d i c a t e d . EXHIBIT D UNITED CITY OF YORKVILLE SSA NO. 2003-100 DEBT SERVICE SCHEDULE United City of Yorkville Community Facilities District No. 2003-100 Year Ending (3/1)Payment Date Principal Interest Debt Service 2015 9/1/2014 $0 $153,480 $153,480 2015 3/1/2015 $170,000 $153,480 $323,480 2016 9/1/2015 $0 $149,780 $149,780 2016 3/1/2016 $185,000 $149,780 $334,780 2017 9/1/2016 $0 $145,780 $145,780 2017 3/1/2017 $195,000 $145,780 $340,780 2018 9/1/2017 $0 $141,880 $141,880 2018 3/1/2018 $209,000 $141,880 $350,880 2019 9/1/2018 $0 $137,700 $137,700 2019 3/1/2019 $224,000 $137,700 $361,700 2020 9/1/2019 $0 $133,220 $133,220 2020 3/1/2020 $239,000 $133,220 $372,220 2021 9/1/2020 $0 $128,440 $128,440 2021 3/1/2021 $259,000 $128,440 $387,440 2022 9/1/2021 $0 $122,483 $122,483 2022 3/1/2022 $279,000 $122,483 $401,483 2023 9/1/2022 $0 $116,066 $116,066 2023 3/1/2023 $299,000 $116,066 $415,066 2024 9/1/2023 $0 $109,189 $109,189 2024 3/1/2024 $324,000 $109,189 $433,189 2025 9/1/2024 $0 $101,737 $101,737 2025 3/1/2025 $344,000 $101,737 $445,737 2026 9/1/2025 $0 $93,825 $93,825 2026 3/1/2026 $368,000 $93,825 $461,825 2027 9/1/2026 $0 $84,625 $84,625 2027 3/1/2027 $393,000 $84,625 $477,625 2028 9/1/2027 $0 $74,800 $74,800 2028 3/1/2028 $418,000 $74,800 $492,800 2029 9/1/2028 $0 $64,350 $64,350 2029 3/1/2029 $448,000 $64,350 $512,350 2030 9/1/2029 $0 $53,150 $53,150 2030 3/1/2030 $483,000 $53,150 $536,150 2031 9/1/2030 $0 $41,075 $41,075 2031 3/1/2031 $513,000 $41,075 $554,075 2032 9/1/2031 $0 $28,250 $28,250 2032 3/1/2032 $553,000 $28,250 $581,250 2033 9/1/2032 $0 $14,425 $14,425 2033 3/1/2033 $577,000 $14,425 $591,425 $6,562,000 $4,225,760 $10,787,760 Outstanding Principal as of 09/02/2016 $6,125,000 Debt Service Schedule EXHIBIT E UNITED CITY OF YORKVILLE SSA NO. 2003-100 AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F 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 UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (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 Special Tax Roll and Report Page 1 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 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 Tax Roll and Report Page 2 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 Tax Roll and Report Page 3 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 Tax Roll and Report Page 4 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 Tax Roll and Report Page 5 City of Yorkville Special Service Area No. 2003-100 September 4, 2003 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS PUBLIC IMPROVEMENT TOTAL COSTS COSTS ANTICIPATED TO BE FINANCED BY 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 Tax Roll and Report Page 6 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 7 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. Sp e c i a l T a x R o l l a n d R e p o r t Page 8 Ci t y o f Y o r k v i l l e S p e c i a l S e r v i c e A r e a N o . 2 0 0 3 - 1 0 0 September 4, 2003 TAB L E 2 TOT A L P. E . , T RI P END S , AN D IMP E R V I O U S ARE A SIN G L E -F AM I L Y HOM E DUP L E X DWE L L I N G UNI T PUB L I C IMP R O V E M E N T USA G E FAC T O R PER SF H 1 TOT A L USA G E FAC T O R PER DU P 2 TOT A L GRAND TOTAL Sa n i t a r y S e w e r Fa c i l i t i e s 3. 5 P . E . 70 0 T o t a l P . E . (3 . 5 P . E . x 2 0 0 ) 3. 0 P . E . 26 4 T o t a l P . E . (3 . 0 P . E . x 8 8 ) 96 4 G r a n d T o t a l P . E . Wa t e r F a c i l i t i e s 3 . 5 P . E . 70 0 T o t a l P . E . (3 . 5 P . E . x 2 0 0 ) 3. 0 P . E . 26 4 T o t a l P . E . (3 . 0 P . E . x 8 8 ) 96 4 G r a n d T o t a l P . E . Ro a d F a c i l i t i e s 9 . 5 7 T r i p s 1, 9 1 4 . 0 0 T o t a l T r i p s (9 . 5 7 T r i p E n d s x 2 0 0 ) 8. 2 0 T r i p s 72 1 . 6 0 T o t a l T r i p s (8 . 2 0 T r i p E n d s x 8 8 ) 2, 6 3 5 . 6 0 G r a n d T o t a l T r i p s St o r m W a t e r Ma n a g e m e n t F a c i l i t i e s 5, 1 8 6 Im p e r v i o u s S F 1, 0 3 7 , 1 4 3 T o t a l I m p e r v i o u s S F (5 , 1 8 6 S F I m p e r v i o u s A r e a x 2 0 0 ) 3, 7 4 7 Im p e r v i o u s S F 32 9 , 7 1 5 T o t a l I m p e r v i o u s S F (3 , 7 4 7 S F I m p e r v i o u s A r e a x 8 8 ) 1, 3 6 6 , 8 5 8 Gr a n d T o t a l I m p e r v i o u s S F Pa r k s a n d O p e n S p a c e 3 . 5 P e r s o n s 70 0 T o t a l P e r s o n s (3 . 5 P e r s o n s x 2 0 0 ) 3. 0 P e r s o n s 26 4 T o t a l P e r s o n s (3 . 0 P e r s o n s x 8 8 ) 96 4 G r a n d P e r s o n s 1Si n g l e - F a m i l y H o m e 2Du p l e x D w e l l i n g U n i t Special Tax Roll and Report Page 9 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 10 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 / SFH1 ($746.31 / P.E. x 3.5 P.E. / SFH1) $2,238.93 / DUP2 ($746.31 / P.E. x 3.0 P.E. / DUP2) Water Facilities $3,573.63 / SFH1 ($1,021.04 / P.E. x 3.5 P.E. / SFH1) $3,063.11 / DUP2 ($1,021.04 / P.E. x 3.0 P.E. / DUP2) Road Facilities $14,483.57 / SFH1 ($1,513.43 / Trip x 9.57 Trips / SFH1) $12,410.17 / DUP2 ($1,513.43 / Trip x 8.20 Trips / DUP2) Storm Water Management Facilities $7,412.69 / SFH1 ($1.43 / Impervious SF x 5,186 Impervious SF / SFH1) $5,355.79 / DUP2 ($1.43 / Impervious SF x 3,747 Impervious SF / DUP2) Parks and Open Space $1,579.14 / SFH1 ($451.18 / Person x 3.5 Persons / SFH1) $1,353.55 / DUP2 ($451.18 / Person x 3.0 Persons / DUP2) 1Single-Family Home 2Duplex Dwelling Unit TABLE 5 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA NO. 2003-100 PUBLIC IMPROVEMENT TOTAL SINGLE- FAMILY HOME DUPLEX DWELLING UNIT DEVELOPER'S 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 11 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 12 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 COST/UNIT EDU FACTOR NO. OF DWELLING 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 TOTAL SINGLE- 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* (Maximum Parcel Special Tax / EDU x EDU Factor) NA $2,099 $1,717 *Amounts 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 13 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 VI.C 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 14 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 15 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 EXHIBIT A SPECIAL TAX ROLL Pa g e 1 Le v i e d M a x i m u m P a r c e l S p e c i a l Ca l e n d a r T a x P e r D w e l l i n g U n i t Ye a r SF H DU P 20 0 4 $ 2 , 0 9 9 . 0 0 $ 1 , 7 1 7 . 0 0 20 0 5 $ 2 , 0 9 9 . 0 0 $ 1 , 7 1 7 . 0 0 20 0 6 $ 2 , 1 3 0 . 0 0 $ 1 , 7 4 3 . 0 0 20 0 7 $ 2 , 1 6 2 . 0 0 $ 1 , 7 6 9 . 0 0 20 0 8 $ 2 , 1 9 4 . 0 0 $ 1 , 7 9 6 . 0 0 20 0 9 $ 2 , 2 2 7 . 0 0 $ 1 , 8 2 3 . 0 0 20 1 0 $ 2 , 2 6 0 . 0 0 $ 1 , 8 5 0 . 0 0 20 1 1 $ 2 , 2 9 4 . 0 0 $ 1 , 8 7 8 . 0 0 20 1 2 $ 2 , 3 2 8 . 0 0 $ 1 , 9 0 6 . 0 0 20 1 3 $ 2 , 3 6 3 . 0 0 $ 1 , 9 3 5 . 0 0 20 1 4 $ 2 , 3 9 8 . 0 0 $ 1 , 9 6 4 . 0 0 20 1 5 $ 2 , 4 3 4 . 0 0 $ 1 , 9 9 3 . 0 0 20 1 6 $ 2 , 4 7 1 . 0 0 $ 2 , 0 2 3 . 0 0 20 1 7 $ 2 , 5 0 8 . 0 0 $ 2 , 0 5 3 . 0 0 20 1 8 $ 2 , 5 4 6 . 0 0 $ 2 , 0 8 4 . 0 0 20 1 9 $ 2 , 5 8 4 . 0 0 $ 2 , 1 1 5 . 0 0 20 2 0 $ 2 , 6 2 3 . 0 0 $ 2 , 1 4 7 . 0 0 20 2 1 $ 2 , 6 6 2 . 0 0 $ 2 , 1 7 9 . 0 0 20 2 2 $ 2 , 7 0 2 . 0 0 $ 2 , 2 1 2 . 0 0 20 2 3 $ 2 , 7 4 3 . 0 0 $ 2 , 2 4 5 . 0 0 20 2 4 $ 2 , 7 8 4 . 0 0 $ 2 , 2 7 9 . 0 0 20 2 5 $ 2 , 8 2 6 . 0 0 $ 2 , 3 1 3 . 0 0 20 2 6 $ 2 , 8 6 8 . 0 0 $ 2 , 3 4 8 . 0 0 20 2 7 $ 2 , 9 1 1 . 0 0 $ 2 , 3 8 3 . 0 0 20 2 8 $ 2 , 9 5 5 . 0 0 $ 2 , 4 1 9 . 0 0 20 2 9 $ 2 , 9 9 9 . 0 0 $ 2 , 4 5 5 . 0 0 20 3 0 $ 3 , 0 4 4 . 0 0 $ 2 , 4 9 2 . 0 0 20 3 1 $ 3 , 0 9 0 . 0 0 $ 2 , 5 2 9 . 0 0 UN I T E D C I T Y O F Y O R K V I L L E SS A N o . 2 0 0 3 - 1 0 0 SP E C I A L T A X R O L L CA L E N D A R Y E A R 2 0 0 4 T H R O U G H C A L E N D A R Y E A R 2 0 3 1 Pe r m a n e n t I n d e x N u m b e r 05 - 0 4 - 3 0 0 - 0 2 2 0 5 - 0 4 - 4 0 0 - 0 0 5 0 5 - 0 9 - 2 0 0 - 0 0 8 SF H D U P S F H D U P S F H D U P 70 2 2 0 7 3 0 $1 4 , 6 9 3 . 0 0 $ 0 . 0 0 $ 4 6 , 1 7 8 . 0 0 $0 . 0 0 $ 1 5 3 , 2 2 7 . 0 0 $ 0 . 0 0 $1 4 , 6 9 3 . 0 0 $ 0 . 0 0 $ 4 6 , 1 7 8 . 0 0 $0 . 0 0 $ 1 5 3 , 2 2 7 . 0 0 $ 0 . 0 0 $1 4 , 9 1 0 . 0 0 $ 0 . 0 0 $ 4 6 , 8 6 0 . 0 0 $0 . 0 0 $ 1 5 5 , 4 9 0 . 0 0 $ 0 . 0 0 $1 5 , 1 3 4 . 0 0 $ 0 . 0 0 $ 4 7 , 5 6 4 . 0 0 $0 . 0 0 $ 1 5 7 , 8 2 6 . 0 0 $ 0 . 0 0 $1 5 , 3 5 8 . 0 0 $ 0 . 0 0 $ 4 8 , 2 6 8 . 0 0 $0 . 0 0 $ 1 6 0 , 1 6 2 . 0 0 $ 0 . 0 0 $1 5 , 5 8 9 . 0 0 $ 0 . 0 0 $ 4 8 , 9 9 4 . 0 0 $0 . 0 0 $ 1 6 2 , 5 7 1 . 0 0 $ 0 . 0 0 $1 5 , 8 2 0 . 0 0 $ 0 . 0 0 $ 4 9 , 7 2 0 . 0 0 $0 . 0 0 $ 1 6 4 , 9 8 0 . 0 0 $ 0 . 0 0 $1 6 , 0 5 8 . 0 0 $ 0 . 0 0 $ 5 0 , 4 6 8 . 0 0 $0 . 0 0 $ 1 6 7 , 4 6 2 . 0 0 $ 0 . 0 0 $1 6 , 2 9 6 . 0 0 $ 0 . 0 0 $ 5 1 , 2 1 6 . 0 0 $0 . 0 0 $ 1 6 9 , 9 4 4 . 0 0 $ 0 . 0 0 $1 6 , 5 4 1 . 0 0 $ 0 . 0 0 $ 5 1 , 9 8 6 . 0 0 $0 . 0 0 $ 1 7 2 , 4 9 9 . 0 0 $ 0 . 0 0 $1 6 , 7 8 6 . 0 0 $ 0 . 0 0 $ 5 2 , 7 5 6 . 0 0 $0 . 0 0 $ 1 7 5 , 0 5 4 . 0 0 $ 0 . 0 0 $1 7 , 0 3 8 . 0 0 $ 0 . 0 0 $ 5 3 , 5 4 8 . 0 0 $0 . 0 0 $ 1 7 7 , 6 8 2 . 0 0 $ 0 . 0 0 $1 7 , 2 9 7 . 0 0 $ 0 . 0 0 $ 5 4 , 3 6 2 . 0 0 $0 . 0 0 $ 1 8 0 , 3 8 3 . 0 0 $ 0 . 0 0 $1 7 , 5 5 6 . 0 0 $ 0 . 0 0 $ 5 5 , 1 7 6 . 0 0 $0 . 0 0 $ 1 8 3 , 0 8 4 . 0 0 $ 0 . 0 0 $1 7 , 8 2 2 . 0 0 $ 0 . 0 0 $ 5 6 , 0 1 2 . 0 0 $0 . 0 0 $ 1 8 5 , 8 5 8 . 0 0 $ 0 . 0 0 $1 8 , 0 8 8 . 0 0 $ 0 . 0 0 $ 5 6 , 8 4 8 . 0 0 $0 . 0 0 $ 1 8 8 , 6 3 2 . 0 0 $ 0 . 0 0 $1 8 , 3 6 1 . 0 0 $ 0 . 0 0 $ 5 7 , 7 0 6 . 0 0 $0 . 0 0 $ 1 9 1 , 4 7 9 . 0 0 $ 0 . 0 0 $1 8 , 6 3 4 . 0 0 $ 0 . 0 0 $ 5 8 , 5 6 4 . 0 0 $0 . 0 0 $ 1 9 4 , 3 2 6 . 0 0 $ 0 . 0 0 $1 8 , 9 1 4 . 0 0 $ 0 . 0 0 $ 5 9 , 4 4 4 . 0 0 $0 . 0 0 $ 1 9 7 , 2 4 6 . 0 0 $ 0 . 0 0 $1 9 , 2 0 1 . 0 0 $ 0 . 0 0 $ 6 0 , 3 4 6 . 0 0 $0 . 0 0 $ 2 0 0 , 2 3 9 . 0 0 $ 0 . 0 0 $1 9 , 4 8 8 . 0 0 $ 0 . 0 0 $ 6 1 , 2 4 8 . 0 0 $0 . 0 0 $ 2 0 3 , 2 3 2 . 0 0 $ 0 . 0 0 $1 9 , 7 8 2 . 0 0 $ 0 . 0 0 $ 6 2 , 1 7 2 . 0 0 $0 . 0 0 $ 2 0 6 , 2 9 8 . 0 0 $ 0 . 0 0 $2 0 , 0 7 6 . 0 0 $ 0 . 0 0 $ 6 3 , 0 9 6 . 0 0 $0 . 0 0 $ 2 0 9 , 3 6 4 . 0 0 $ 0 . 0 0 $2 0 , 3 7 7 . 0 0 $ 0 . 0 0 $ 6 4 , 0 4 2 . 0 0 $0 . 0 0 $ 2 1 2 , 5 0 3 . 0 0 $ 0 . 0 0 $2 0 , 6 8 5 . 0 0 $ 0 . 0 0 $ 6 5 , 0 1 0 . 0 0 $0 . 0 0 $ 2 1 5 , 7 1 5 . 0 0 $ 0 . 0 0 $2 0 , 9 9 3 . 0 0 $ 0 . 0 0 $ 6 5 , 9 7 8 . 0 0 $0 . 0 0 $ 2 1 8 , 9 2 7 . 0 0 $ 0 . 0 0 $2 1 , 3 0 8 . 0 0 $ 0 . 0 0 $ 6 6 , 9 6 8 . 0 0 $0 . 0 0 $ 2 2 2 , 2 1 2 . 0 0 $ 0 . 0 0 $2 1 , 6 3 0 . 0 0 $ 0 . 0 0 $ 6 7 , 9 8 0 . 0 0 $0 . 0 0 $ 2 2 5 , 5 7 0 . 0 0 $ 0 . 0 0 Pa g e 2 Le v i e d M a x i m u m P a r c e l S p e c i a l Ca l e n d a r T a x P e r D w e l l i n g U n i t Ye a r SF H DU P 20 0 4 $ 2 , 0 9 9 . 0 0 $ 1 , 7 1 7 . 0 0 20 0 5 $ 2 , 0 9 9 . 0 0 $ 1 , 7 1 7 . 0 0 20 0 6 $ 2 , 1 3 0 . 0 0 $ 1 , 7 4 3 . 0 0 20 0 7 $ 2 , 1 6 2 . 0 0 $ 1 , 7 6 9 . 0 0 20 0 8 $ 2 , 1 9 4 . 0 0 $ 1 , 7 9 6 . 0 0 20 0 9 $ 2 , 2 2 7 . 0 0 $ 1 , 8 2 3 . 0 0 20 1 0 $ 2 , 2 6 0 . 0 0 $ 1 , 8 5 0 . 0 0 20 1 1 $ 2 , 2 9 4 . 0 0 $ 1 , 8 7 8 . 0 0 20 1 2 $ 2 , 3 2 8 . 0 0 $ 1 , 9 0 6 . 0 0 20 1 3 $ 2 , 3 6 3 . 0 0 $ 1 , 9 3 5 . 0 0 20 1 4 $ 2 , 3 9 8 . 0 0 $ 1 , 9 6 4 . 0 0 20 1 5 $ 2 , 4 3 4 . 0 0 $ 1 , 9 9 3 . 0 0 20 1 6 $ 2 , 4 7 1 . 0 0 $ 2 , 0 2 3 . 0 0 20 1 7 $ 2 , 5 0 8 . 0 0 $ 2 , 0 5 3 . 0 0 20 1 8 $ 2 , 5 4 6 . 0 0 $ 2 , 0 8 4 . 0 0 20 1 9 $ 2 , 5 8 4 . 0 0 $ 2 , 1 1 5 . 0 0 20 2 0 $ 2 , 6 2 3 . 0 0 $ 2 , 1 4 7 . 0 0 20 2 1 $ 2 , 6 6 2 . 0 0 $ 2 , 1 7 9 . 0 0 20 2 2 $ 2 , 7 0 2 . 0 0 $ 2 , 2 1 2 . 0 0 20 2 3 $ 2 , 7 4 3 . 0 0 $ 2 , 2 4 5 . 0 0 20 2 4 $ 2 , 7 8 4 . 0 0 $ 2 , 2 7 9 . 0 0 20 2 5 $ 2 , 8 2 6 . 0 0 $ 2 , 3 1 3 . 0 0 20 2 6 $ 2 , 8 6 8 . 0 0 $ 2 , 3 4 8 . 0 0 20 2 7 $ 2 , 9 1 1 . 0 0 $ 2 , 3 8 3 . 0 0 20 2 8 $ 2 , 9 5 5 . 0 0 $ 2 , 4 1 9 . 0 0 20 2 9 $ 2 , 9 9 9 . 0 0 $ 2 , 4 5 5 . 0 0 20 3 0 $ 3 , 0 4 4 . 0 0 $ 2 , 4 9 2 . 0 0 20 3 1 $ 3 , 0 9 0 . 0 0 $ 2 , 5 2 9 . 0 0 UN I T E D C I T Y O F Y O R K V I L L E SS A N o . 2 0 0 3 - 1 0 0 SP E C I A L T A X R O L L CA L E N D A R Y E A R 2 0 0 4 T H R O U G H C A L E N D A R Y E A R 2 0 3 1 Pe r m a n e n t I n d e x N u m b e r 05 - 0 4 - 4 0 0 - 0 1 1 0 5 - 0 9 - 2 0 0 - 0 0 6 0 5 - 0 3 - 3 0 0 - 0 2 0 SF H D U P S F H D U P S F H D U P 13 0 1 3 0 6 5 0 $2 7 , 2 8 7 . 0 0 $ 0 . 0 0 $ 2 7 , 2 8 7 . 0 0 $0 . 0 0 $ 1 3 6 , 4 3 5 . 0 0 $ 0 . 0 0 $2 7 , 2 8 7 . 0 0 $ 0 . 0 0 $ 2 7 , 2 8 7 . 0 0 $0 . 0 0 $ 1 3 6 , 4 3 5 . 0 0 $ 0 . 0 0 $2 7 , 6 9 0 . 0 0 $ 0 . 0 0 $ 2 7 , 6 9 0 . 0 0 $0 . 0 0 $ 1 3 8 , 4 5 0 . 0 0 $ 0 . 0 0 $2 8 , 1 0 6 . 0 0 $ 0 . 0 0 $ 2 8 , 1 0 6 . 0 0 $0 . 0 0 $ 1 4 0 , 5 3 0 . 0 0 $ 0 . 0 0 $2 8 , 5 2 2 . 0 0 $ 0 . 0 0 $ 2 8 , 5 2 2 . 0 0 $0 . 0 0 $ 1 4 2 , 6 1 0 . 0 0 $ 0 . 0 0 $2 8 , 9 5 1 . 0 0 $ 0 . 0 0 $ 2 8 , 9 5 1 . 0 0 $0 . 0 0 $ 1 4 4 , 7 5 5 . 0 0 $ 0 . 0 0 $2 9 , 3 8 0 . 0 0 $ 0 . 0 0 $ 2 9 , 3 8 0 . 0 0 $0 . 0 0 $ 1 4 6 , 9 0 0 . 0 0 $ 0 . 0 0 $2 9 , 8 2 2 . 0 0 $ 0 . 0 0 $ 2 9 , 8 2 2 . 0 0 $0 . 0 0 $ 1 4 9 , 1 1 0 . 0 0 $ 0 . 0 0 $3 0 , 2 6 4 . 0 0 $ 0 . 0 0 $ 3 0 , 2 6 4 . 0 0 $0 . 0 0 $ 1 5 1 , 3 2 0 . 0 0 $ 0 . 0 0 $3 0 , 7 1 9 . 0 0 $ 0 . 0 0 $ 3 0 , 7 1 9 . 0 0 $0 . 0 0 $ 1 5 3 , 5 9 5 . 0 0 $ 0 . 0 0 $3 1 , 1 7 4 . 0 0 $ 0 . 0 0 $ 3 1 , 1 7 4 . 0 0 $0 . 0 0 $ 1 5 5 , 8 7 0 . 0 0 $ 0 . 0 0 $3 1 , 6 4 2 . 0 0 $ 0 . 0 0 $ 3 1 , 6 4 2 . 0 0 $0 . 0 0 $ 1 5 8 , 2 1 0 . 0 0 $ 0 . 0 0 $3 2 , 1 2 3 . 0 0 $ 0 . 0 0 $ 3 2 , 1 2 3 . 0 0 $0 . 0 0 $ 1 6 0 , 6 1 5 . 0 0 $ 0 . 0 0 $3 2 , 6 0 4 . 0 0 $ 0 . 0 0 $ 3 2 , 6 0 4 . 0 0 $0 . 0 0 $ 1 6 3 , 0 2 0 . 0 0 $ 0 . 0 0 $3 3 , 0 9 8 . 0 0 $ 0 . 0 0 $ 3 3 , 0 9 8 . 0 0 $0 . 0 0 $ 1 6 5 , 4 9 0 . 0 0 $ 0 . 0 0 $3 3 , 5 9 2 . 0 0 $ 0 . 0 0 $ 3 3 , 5 9 2 . 0 0 $0 . 0 0 $ 1 6 7 , 9 6 0 . 0 0 $ 0 . 0 0 $3 4 , 0 9 9 . 0 0 $ 0 . 0 0 $ 3 4 , 0 9 9 . 0 0 $0 . 0 0 $ 1 7 0 , 4 9 5 . 0 0 $ 0 . 0 0 $3 4 , 6 0 6 . 0 0 $ 0 . 0 0 $ 3 4 , 6 0 6 . 0 0 $0 . 0 0 $ 1 7 3 , 0 3 0 . 0 0 $ 0 . 0 0 $3 5 , 1 2 6 . 0 0 $ 0 . 0 0 $ 3 5 , 1 2 6 . 0 0 $0 . 0 0 $ 1 7 5 , 6 3 0 . 0 0 $ 0 . 0 0 $3 5 , 6 5 9 . 0 0 $ 0 . 0 0 $ 3 5 , 6 5 9 . 0 0 $0 . 0 0 $ 1 7 8 , 2 9 5 . 0 0 $ 0 . 0 0 $3 6 , 1 9 2 . 0 0 $ 0 . 0 0 $ 3 6 , 1 9 2 . 0 0 $0 . 0 0 $ 1 8 0 , 9 6 0 . 0 0 $ 0 . 0 0 $3 6 , 7 3 8 . 0 0 $ 0 . 0 0 $ 3 6 , 7 3 8 . 0 0 $0 . 0 0 $ 1 8 3 , 6 9 0 . 0 0 $ 0 . 0 0 $3 7 , 2 8 4 . 0 0 $ 0 . 0 0 $ 3 7 , 2 8 4 . 0 0 $0 . 0 0 $ 1 8 6 , 4 2 0 . 0 0 $ 0 . 0 0 $3 7 , 8 4 3 . 0 0 $ 0 . 0 0 $ 3 7 , 8 4 3 . 0 0 $0 . 0 0 $ 1 8 9 , 2 1 5 . 0 0 $ 0 . 0 0 $3 8 , 4 1 5 . 0 0 $ 0 . 0 0 $ 3 8 , 4 1 5 . 0 0 $0 . 0 0 $ 1 9 2 , 0 7 5 . 0 0 $ 0 . 0 0 $3 8 , 9 8 7 . 0 0 $ 0 . 0 0 $ 3 8 , 9 8 7 . 0 0 $0 . 0 0 $ 1 9 4 , 9 3 5 . 0 0 $ 0 . 0 0 $3 9 , 5 7 2 . 0 0 $ 0 . 0 0 $ 3 9 , 5 7 2 . 0 0 $0 . 0 0 $ 1 9 7 , 8 6 0 . 0 0 $ 0 . 0 0 $4 0 , 1 7 0 . 0 0 $ 0 . 0 0 $ 4 0 , 1 7 0 . 0 0 $0 . 0 0 $ 2 0 0 , 8 5 0 . 0 0 $ 0 . 0 0 Pa g e 3 Le v i e d M a x i m u m P a r c e l S p e c i a l Ca l e n d a r T a x P e r D w e l l i n g U n i t Ye a r SF H DU P 20 0 4 $ 2 , 0 9 9 . 0 0 $ 1 , 7 1 7 . 0 0 20 0 5 $ 2 , 0 9 9 . 0 0 $ 1 , 7 1 7 . 0 0 20 0 6 $ 2 , 1 3 0 . 0 0 $ 1 , 7 4 3 . 0 0 20 0 7 $ 2 , 1 6 2 . 0 0 $ 1 , 7 6 9 . 0 0 20 0 8 $ 2 , 1 9 4 . 0 0 $ 1 , 7 9 6 . 0 0 20 0 9 $ 2 , 2 2 7 . 0 0 $ 1 , 8 2 3 . 0 0 20 1 0 $ 2 , 2 6 0 . 0 0 $ 1 , 8 5 0 . 0 0 20 1 1 $ 2 , 2 9 4 . 0 0 $ 1 , 8 7 8 . 0 0 20 1 2 $ 2 , 3 2 8 . 0 0 $ 1 , 9 0 6 . 0 0 20 1 3 $ 2 , 3 6 3 . 0 0 $ 1 , 9 3 5 . 0 0 20 1 4 $ 2 , 3 9 8 . 0 0 $ 1 , 9 6 4 . 0 0 20 1 5 $ 2 , 4 3 4 . 0 0 $ 1 , 9 9 3 . 0 0 20 1 6 $ 2 , 4 7 1 . 0 0 $ 2 , 0 2 3 . 0 0 20 1 7 $ 2 , 5 0 8 . 0 0 $ 2 , 0 5 3 . 0 0 20 1 8 $ 2 , 5 4 6 . 0 0 $ 2 , 0 8 4 . 0 0 20 1 9 $ 2 , 5 8 4 . 0 0 $ 2 , 1 1 5 . 0 0 20 2 0 $ 2 , 6 2 3 . 0 0 $ 2 , 1 4 7 . 0 0 20 2 1 $ 2 , 6 6 2 . 0 0 $ 2 , 1 7 9 . 0 0 20 2 2 $ 2 , 7 0 2 . 0 0 $ 2 , 2 1 2 . 0 0 20 2 3 $ 2 , 7 4 3 . 0 0 $ 2 , 2 4 5 . 0 0 20 2 4 $ 2 , 7 8 4 . 0 0 $ 2 , 2 7 9 . 0 0 20 2 5 $ 2 , 8 2 6 . 0 0 $ 2 , 3 1 3 . 0 0 20 2 6 $ 2 , 8 6 8 . 0 0 $ 2 , 3 4 8 . 0 0 20 2 7 $ 2 , 9 1 1 . 0 0 $ 2 , 3 8 3 . 0 0 20 2 8 $ 2 , 9 5 5 . 0 0 $ 2 , 4 1 9 . 0 0 20 2 9 $ 2 , 9 9 9 . 0 0 $ 2 , 4 5 5 . 0 0 20 3 0 $ 3 , 0 4 4 . 0 0 $ 2 , 4 9 2 . 0 0 20 3 1 $ 3 , 0 9 0 . 0 0 $ 2 , 5 2 9 . 0 0 UN I T E D C I T Y O F Y O R K V I L L E SS A N o . 2 0 0 3 - 1 0 0 SP E C I A L T A X R O L L CA L E N D A R Y E A R 2 0 0 4 T H R O U G H C A L E N D A R Y E A R 2 0 3 1 Pe r m a n e n t I n d e x N u m b e r 05 - 0 3 - 3 0 0 - 0 1 8 0 5 - 1 0 - 1 0 0 - 0 0 6 0 5 - 1 0 - 1 0 0 - 0 0 5 SF H D U P S F H D U P S F H D U P G R A N D 3 8 6 3 2 1 0 T O T A L $6 , 2 9 7 . 0 0 $ 1 4 7 , 6 6 2 . 0 0 $ 6 , 2 9 7 . 0 0 $ 3 , 43 4 . 0 0 $ 2 , 0 9 9 . 0 0 $ 0 . 0 0 $ 5 7 0 , 8 9 6 . 0 0 $6 , 2 9 7 . 0 0 $ 1 4 7 , 6 6 2 . 0 0 $ 6 , 2 9 7 . 0 0 $ 3 , 43 4 . 0 0 $ 2 , 0 9 9 . 0 0 $ 0 . 0 0 $ 5 7 0 , 8 9 6 . 0 0 $6 , 3 9 0 . 0 0 $ 1 4 9 , 8 9 8 . 0 0 $ 6 , 3 9 0 . 0 0 $ 3 , 48 6 . 0 0 $ 2 , 1 3 0 . 0 0 $ 0 . 0 0 $ 5 7 9 , 3 8 4 . 0 0 $6 , 4 8 6 . 0 0 $ 1 5 2 , 1 3 4 . 0 0 $ 6 , 4 8 6 . 0 0 $ 3 , 53 8 . 0 0 $ 2 , 1 6 2 . 0 0 $ 0 . 0 0 $ 5 8 8 , 0 7 2 . 0 0 $6 , 5 8 2 . 0 0 $ 1 5 4 , 4 5 6 . 0 0 $ 6 , 5 8 2 . 0 0 $ 3 , 59 2 . 0 0 $ 2 , 1 9 4 . 0 0 $ 0 . 0 0 $ 5 9 6 , 8 4 8 . 0 0 $6 , 6 8 1 . 0 0 $ 1 5 6 , 7 7 8 . 0 0 $ 6 , 6 8 1 . 0 0 $ 3 , 64 6 . 0 0 $ 2 , 2 2 7 . 0 0 $ 0 . 0 0 $ 6 0 5 , 8 2 4 . 0 0 $6 , 7 8 0 . 0 0 $ 1 5 9 , 1 0 0 . 0 0 $ 6 , 7 8 0 . 0 0 $ 3 , 70 0 . 0 0 $ 2 , 2 6 0 . 0 0 $ 0 . 0 0 $ 6 1 4 , 8 0 0 . 0 0 $6 , 8 8 2 . 0 0 $ 1 6 1 , 5 0 8 . 0 0 $ 6 , 8 8 2 . 0 0 $ 3 , 75 6 . 0 0 $ 2 , 2 9 4 . 0 0 $ 0 . 0 0 $ 6 2 4 , 0 6 4 . 0 0 $6 , 9 8 4 . 0 0 $ 1 6 3 , 9 1 6 . 0 0 $ 6 , 9 8 4 . 0 0 $ 3 , 81 2 . 0 0 $ 2 , 3 2 8 . 0 0 $ 0 . 0 0 $ 6 3 3 , 3 2 8 . 0 0 $7 , 0 8 9 . 0 0 $ 1 6 6 , 4 1 0 . 0 0 $ 7 , 0 8 9 . 0 0 $ 3 , 87 0 . 0 0 $ 2 , 3 6 3 . 0 0 $ 0 . 0 0 $ 6 4 2 , 8 8 0 . 0 0 $7 , 1 9 4 . 0 0 $ 1 6 8 , 9 0 4 . 0 0 $ 7 , 1 9 4 . 0 0 $ 3 , 92 8 . 0 0 $ 2 , 3 9 8 . 0 0 $ 0 . 0 0 $ 6 5 2 , 4 3 2 . 0 0 $7 , 3 0 2 . 0 0 $ 1 7 1 , 3 9 8 . 0 0 $ 7 , 3 0 2 . 0 0 $ 3 , 98 6 . 0 0 $ 2 , 4 3 4 . 0 0 $ 0 . 0 0 $ 6 6 2 , 1 8 4 . 0 0 $7 , 4 1 3 . 0 0 $ 1 7 3 , 9 7 8 . 0 0 $ 7 , 4 1 3 . 0 0 $ 4 , 04 6 . 0 0 $ 2 , 4 7 1 . 0 0 $ 0 . 0 0 $ 6 7 2 , 2 2 4 . 0 0 $7 , 5 2 4 . 0 0 $ 1 7 6 , 5 5 8 . 0 0 $ 7 , 5 2 4 . 0 0 $ 4 , 10 6 . 0 0 $ 2 , 5 0 8 . 0 0 $ 0 . 0 0 $ 6 8 2 , 2 6 4 . 0 0 $7 , 6 3 8 . 0 0 $ 1 7 9 , 2 2 4 . 0 0 $ 7 , 6 3 8 . 0 0 $ 4 , 16 8 . 0 0 $ 2 , 5 4 6 . 0 0 $ 0 . 0 0 $ 6 9 2 , 5 9 2 . 0 0 $7 , 7 5 2 . 0 0 $ 1 8 1 , 8 9 0 . 0 0 $ 7 , 7 5 2 . 0 0 $ 4 , 23 0 . 0 0 $ 2 , 5 8 4 . 0 0 $ 0 . 0 0 $ 7 0 2 , 9 2 0 . 0 0 $7 , 8 6 9 . 0 0 $ 1 8 4 , 6 4 2 . 0 0 $ 7 , 8 6 9 . 0 0 $ 4 , 29 4 . 0 0 $ 2 , 6 2 3 . 0 0 $ 0 . 0 0 $ 7 1 3 , 5 3 6 . 0 0 $7 , 9 8 6 . 0 0 $ 1 8 7 , 3 9 4 . 0 0 $ 7 , 9 8 6 . 0 0 $ 4 , 35 8 . 0 0 $ 2 , 6 6 2 . 0 0 $ 0 . 0 0 $ 7 2 4 , 1 5 2 . 0 0 $8 , 1 0 6 . 0 0 $ 1 9 0 , 2 3 2 . 0 0 $ 8 , 1 0 6 . 0 0 $ 4 , 42 4 . 0 0 $ 2 , 7 0 2 . 0 0 $ 0 . 0 0 $ 7 3 5 , 0 5 6 . 0 0 $8 , 2 2 9 . 0 0 $ 1 9 3 , 0 7 0 . 0 0 $ 8 , 2 2 9 . 0 0 $ 4 , 49 0 . 0 0 $ 2 , 7 4 3 . 0 0 $ 0 . 0 0 $ 7 4 6 , 1 6 0 . 0 0 $8 , 3 5 2 . 0 0 $ 1 9 5 , 9 9 4 . 0 0 $ 8 , 3 5 2 . 0 0 $ 4 , 55 8 . 0 0 $ 2 , 7 8 4 . 0 0 $ 0 . 0 0 $ 7 5 7 , 3 5 2 . 0 0 $8 , 4 7 8 . 0 0 $ 1 9 8 , 9 1 8 . 0 0 $ 8 , 4 7 8 . 0 0 $ 4 , 62 6 . 0 0 $ 2 , 8 2 6 . 0 0 $ 0 . 0 0 $ 7 6 8 , 7 4 4 . 0 0 $8 , 6 0 4 . 0 0 $ 2 0 1 , 9 2 8 . 0 0 $ 8 , 6 0 4 . 0 0 $ 4 , 69 6 . 0 0 $ 2 , 8 6 8 . 0 0 $ 0 . 0 0 $ 7 8 0 , 2 2 4 . 0 0 $8 , 7 3 3 . 0 0 $ 2 0 4 , 9 3 8 . 0 0 $ 8 , 7 3 3 . 0 0 $ 4 , 76 6 . 0 0 $ 2 , 9 1 1 . 0 0 $ 0 . 0 0 $ 7 9 1 , 9 0 4 . 0 0 $8 , 8 6 5 . 0 0 $ 2 0 8 , 0 3 4 . 0 0 $ 8 , 8 6 5 . 0 0 $ 4 , 83 8 . 0 0 $ 2 , 9 5 5 . 0 0 $ 0 . 0 0 $ 8 0 3 , 8 7 2 . 0 0 $8 , 9 9 7 . 0 0 $ 2 1 1 , 1 3 0 . 0 0 $ 8 , 9 9 7 . 0 0 $ 4 , 91 0 . 0 0 $ 2 , 9 9 9 . 0 0 $ 0 . 0 0 $ 8 1 5 , 8 4 0 . 0 0 $9 , 1 3 2 . 0 0 $ 2 1 4 , 3 1 2 . 0 0 $ 9 , 1 3 2 . 0 0 $ 4 , 98 4 . 0 0 $ 3 , 0 4 4 . 0 0 $ 0 . 0 0 $ 8 2 8 , 0 9 6 . 0 0 $9 , 2 7 0 . 0 0 $ 2 1 7 , 4 9 4 . 0 0 $ 9 , 2 7 0 . 0 0 $ 5 , 05 8 . 0 0 $ 3 , 0 9 0 . 0 0 $ 0 . 0 0 $ 8 4 0 , 5 5 2 . 0 0 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 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-2 "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-3 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. EXHIBIT G UNITED CITY OF YORKVILLE SSA NO. 2003-100 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot Single Family Property 05-03-351-002 $589.06SFD 1129 $2,471.00 $1,881.94 05-03-351-003 $589.06SFD 1130 $2,471.00 $1,881.94 05-03-351-004 $589.06SFD 1131 $2,471.00 $1,881.94 05-03-351-005 $589.06SFD 1132 $2,471.00 $1,881.94 05-03-351-006 $589.06SFD 1133 $2,471.00 $1,881.94 05-03-351-007 $589.06SFD 1134 $2,471.00 $1,881.94 05-03-351-008 $589.06SFD 1135 $2,471.00 $1,881.94 05-03-351-009 $589.06SFD 1136 $2,471.00 $1,881.94 05-03-351-010 $589.06SFD 1137 $2,471.00 $1,881.94 05-03-351-011 $589.06SFD 1138 $2,471.00 $1,881.94 05-03-352-001 $589.06SFD 1206 $2,471.00 $1,881.94 05-03-352-002 $589.06SFD 1207 $2,471.00 $1,881.94 05-03-352-003 $589.06SFD 1208 $2,471.00 $1,881.94 05-03-352-004 $589.06SFD 1209 $2,471.00 $1,881.94 05-03-352-006 $589.06SFD 1211 $2,471.00 $1,881.94 05-03-352-007 $589.06SFD 1212 $2,471.00 $1,881.94 05-03-352-008 $589.06SFD 1192 $2,471.00 $1,881.94 05-03-353-001 $589.06SFD 1156 $2,471.00 $1,881.94 05-03-353-002 $589.06SFD 1157 $2,471.00 $1,881.94 05-03-353-003 $589.06SFD 1158 $2,471.00 $1,881.94 05-03-353-004 $589.06SFD 1159 $2,471.00 $1,881.94 05-03-353-005 $589.06SFD 1152 $2,471.00 $1,881.94 05-03-353-006 $589.06SFD 1153 $2,471.00 $1,881.94 05-03-353-007 $589.06SFD 1154 $2,471.00 $1,881.94 05-03-353-008 $589.06SFD 1155 $2,471.00 $1,881.94 05-03-354-001 $589.06SFD 1139 $2,471.00 $1,881.94 05-03-354-002 $589.06SFD 1140 $2,471.00 $1,881.94 05-03-354-003 $589.06SFD 1141 $2,471.00 $1,881.94 05-03-354-004 $589.06SFD 1142 $2,471.00 $1,881.94 05-03-354-005 $589.06SFD 1143 $2,471.00 $1,881.94 05-04-378-002 $589.06SFD 116 $2,471.00 $1,881.94 05-04-378-004 $589.06SFD 114 $2,471.00 $1,881.94 05-04-378-005 $589.06SFD 113 $2,471.00 $1,881.94 05-04-378-006 $589.06SFD 112 $2,471.00 $1,881.94 05-04-378-007 $589.06SFD 111 $2,471.00 $1,881.94 05-04-378-008 $589.06SFD 110 $2,471.00 $1,881.94 05-04-379-002 $589.06SFD 119 $2,471.00 $1,881.94 05-04-379-003 $589.06SFD 120 $2,471.00 $1,881.94 05-04-380-001 $589.06SFD 140 $2,471.00 $1,881.94 1 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-100\Tax Roll L 12:16PM Page 1 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 05-04-380-002 $589.06SFD 139 $2,471.00 $1,881.94 05-04-380-004 $589.06SFD 143 $2,471.00 $1,881.94 05-04-380-005 $589.06SFD 142 $2,471.00 $1,881.94 05-04-381-001 $589.06SFD 160 $2,471.00 $1,881.94 05-04-381-002 $589.06SFD 159 $2,471.00 $1,881.94 05-04-381-003 $589.06SFD 158 $2,471.00 $1,881.94 05-04-381-004 $589.06SFD 157 $2,471.00 $1,881.94 05-04-401-012 $589.06SFD 18 $2,471.00 $1,881.94 05-04-401-013 $589.06SFD 17 $2,471.00 $1,881.94 05-04-401-014 $589.06SFD 16 $2,471.00 $1,881.94 05-04-401-015 $589.06SFD 15 $2,471.00 $1,881.94 05-04-401-016 $589.06SFD 14 $2,471.00 $1,881.94 05-04-405-006 $589.06SFD 183 $2,471.00 $1,881.94 05-04-405-007 $589.06SFD 182 $2,471.00 $1,881.94 05-04-405-008 $589.06SFD 181 $2,471.00 $1,881.94 05-04-405-009 $589.06SFD 180 $2,471.00 $1,881.94 05-04-408-001 $589.06SFD 161 $2,471.00 $1,881.94 05-04-408-003 $589.06SFD 163 $2,471.00 $1,881.94 05-04-408-004 $589.06SFD 164 $2,471.00 $1,881.94 05-04-408-005 $589.06SFD 165 $2,471.00 $1,881.94 05-04-435-002 $589.06SFD 1122 $2,471.00 $1,881.94 05-04-435-003 $589.06SFD 1121 $2,471.00 $1,881.94 05-04-435-004 $589.06SFD 1120 $2,471.00 $1,881.94 05-04-435-005 $589.06SFD 1119 $2,471.00 $1,881.94 05-04-435-006 $589.06SFD 1118 $2,471.00 $1,881.94 05-04-436-003 $589.06SFD 1124 $2,471.00 $1,881.94 05-04-436-004 $589.06SFD 1126 $2,471.00 $1,881.94 05-04-436-005 $589.06SFD 1127 $2,471.00 $1,881.94 05-04-436-006 $589.06SFD 1128 $2,471.00 $1,881.94 05-04-437-001 $589.06SFD 1203 $2,471.00 $1,881.94 05-04-437-002 $589.06SFD 1204 $2,471.00 $1,881.94 05-04-437-003 $589.06SFD 1205 $2,471.00 $1,881.94 05-09-205-013 $589.06SFD 1101 $2,471.00 $1,881.94 05-09-205-014 $589.06SFD 1100 $2,471.00 $1,881.94 05-09-205-015 $589.06SFD 199 $2,471.00 $1,881.94 05-09-205-017 $589.06SFD 197 $2,471.00 $1,881.94 05-09-205-018 $589.06SFD 196 $2,471.00 $1,881.94 05-09-205-019 $589.06SFD 195 $2,471.00 $1,881.94 05-09-205-020 $589.06SFD 194 $2,471.00 $1,881.94 05-09-205-022 $589.06SFD 192 $2,471.00 $1,881.94 2 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-100\Tax Roll L 12:16PM Page 2 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 05-09-205-024 $589.06SFD 190 $2,471.00 $1,881.94 05-09-205-025 $589.06SFD 189 $2,471.00 $1,881.94 05-09-205-026 $589.06SFD 188 $2,471.00 $1,881.94 05-09-205-028 $589.06SFD 186 $2,471.00 $1,881.94 05-09-205-029 $589.06SFD 185 $2,471.00 $1,881.94 05-09-205-030 $589.06SFD 184 $2,471.00 $1,881.94 05-09-207-002 $589.06SFD 122 $2,471.00 $1,881.94 05-09-207-004 $589.06SFD 124 $2,471.00 $1,881.94 05-09-207-005 $589.06SFD 125 $2,471.00 $1,881.94 05-09-207-006 $589.06SFD 126 $2,471.00 $1,881.94 05-09-207-007 $589.06SFD 127 $2,471.00 $1,881.94 05-09-207-009 $589.06SFD 130 $2,471.00 $1,881.94 05-09-208-001 $589.06SFD 137 $2,471.00 $1,881.94 05-09-208-002 $589.06SFD 136 $2,471.00 $1,881.94 05-09-208-003 $589.06SFD 135 $2,471.00 $1,881.94 05-09-208-004 $589.06SFD 134 $2,471.00 $1,881.94 05-09-208-005 $589.06SFD 133 $2,471.00 $1,881.94 05-09-208-006 $589.06SFD 132 $2,471.00 $1,881.94 05-09-208-007 $589.06SFD 131 $2,471.00 $1,881.94 05-09-208-008 $589.06SFD 150 $2,471.00 $1,881.94 05-09-208-009 $589.06SFD 149 $2,471.00 $1,881.94 05-09-208-010 $589.06SFD 148 $2,471.00 $1,881.94 05-09-208-011 $589.06SFD 147 $2,471.00 $1,881.94 05-09-208-012 $589.06SFD 146 $2,471.00 $1,881.94 05-09-208-013 $589.06SFD 145 $2,471.00 $1,881.94 05-09-208-014 $589.06SFD 144 $2,471.00 $1,881.94 05-09-209-002 $589.06SFD 172 $2,471.00 $1,881.94 05-09-209-003 $589.06SFD 173 $2,471.00 $1,881.94 05-09-209-004 $589.06SFD 174 $2,471.00 $1,881.94 05-09-209-005 $589.06SFD 175 $2,471.00 $1,881.94 05-09-210-001 $589.06SFD 166 $2,471.00 $1,881.94 05-09-210-002 $589.06SFD 167 $2,471.00 $1,881.94 05-09-210-003 $589.06SFD 168 $2,471.00 $1,881.94 05-09-210-004 $589.06SFD 169 $2,471.00 $1,881.94 05-09-210-005 $589.06SFD 170 $2,471.00 $1,881.94 05-09-210-006 $589.06SFD 151 $2,471.00 $1,881.94 05-09-210-007 $589.06SFD 152 $2,471.00 $1,881.94 05-09-210-008 $589.06SFD 153 $2,471.00 $1,881.94 05-09-210-009 $589.06SFD 154 $2,471.00 $1,881.94 05-09-210-010 $589.06SFD 155 $2,471.00 $1,881.94 3 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-100\Tax Roll L 12:16PM Page 3 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 05-09-210-011 $589.06SFD 156 $2,471.00 $1,881.94 05-09-211-001 $589.06SFD 176 $2,471.00 $1,881.94 05-09-211-002 $589.06SFD 177 $2,471.00 $1,881.94 05-09-211-003 $589.06SFD 178 $2,471.00 $1,881.94 05-09-211-004 $589.06SFD 179 $2,471.00 $1,881.94 05-09-211-005 $589.06SFD 1107 $2,471.00 $1,881.94 05-09-211-006 $589.06SFD 1108 $2,471.00 $1,881.94 05-09-211-007 $589.06SFD 1109 $2,471.00 $1,881.94 05-09-225-001 $589.06SFD 1102 $2,471.00 $1,881.94 05-09-225-002 $589.06SFD 1103 $2,471.00 $1,881.94 05-09-226-001 $589.06SFD 1104 $2,471.00 $1,881.94 05-09-227-001 $589.06SFD 1112 $2,471.00 $1,881.94 05-09-227-002 $589.06SFD 1113 $2,471.00 $1,881.94 05-09-227-003 $589.06SFD 1114 $2,471.00 $1,881.94 05-09-227-004 $589.06SFD 1115 $2,471.00 $1,881.94 05-09-227-005 $589.06SFD 1116 $2,471.00 $1,881.94 05-09-227-006 $589.06SFD 1117 $2,471.00 $1,881.94 05-09-228-001 $589.06SFD 1202 $2,471.00 $1,881.94 05-09-228-002 $589.06SFD 1201 $2,471.00 $1,881.94 05-09-228-003 $589.06SFD 1200 $2,471.00 $1,881.94 05-09-229-001 $589.06SFD 1180 $2,471.00 $1,881.94 05-09-229-002 $589.06SFD 1181 $2,471.00 $1,881.94 05-09-229-003 $589.06SFD 1182 $2,471.00 $1,881.94 05-09-229-004 $589.06SFD 1177 $2,471.00 $1,881.94 05-09-229-005 $589.06SFD 1178 $2,471.00 $1,881.94 05-09-229-006 $589.06SFD 1179 $2,471.00 $1,881.94 05-10-101-001 $589.06SFD 1199 $2,471.00 $1,881.94 05-10-101-002 $589.06SFD 1198 $2,471.00 $1,881.94 05-10-101-003 $589.06SFD 1197 $2,471.00 $1,881.94 05-10-101-004 $589.06SFD 1196 $2,471.00 $1,881.94 05-10-101-005 $589.06SFD 1195 $2,471.00 $1,881.94 05-10-101-006 $589.06SFD 1194 $2,471.00 $1,881.94 05-10-101-007 $589.06SFD 1193 $2,471.00 $1,881.94 05-10-102-001 $589.06SFD 1183 $2,471.00 $1,881.94 05-10-102-002 $589.06SFD 1184 $2,471.00 $1,881.94 05-10-102-003 $589.06SFD 1185 $2,471.00 $1,881.94 05-10-102-004 $589.06SFD 1186 $2,471.00 $1,881.94 05-10-102-005 $589.06SFD 1187 $2,471.00 $1,881.94 05-10-102-006 $589.06SFD 1188 $2,471.00 $1,881.94 05-10-102-007 $589.06SFD 1189 $2,471.00 $1,881.94 4 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-100\Tax Roll L 12:16PM Page 4 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 05-10-102-008 $589.06SFD 1190 $2,471.00 $1,881.94 05-10-102-009 $589.06SFD 1191 $2,471.00 $1,881.94 05-10-102-010 $589.06SFD 1165 $2,471.00 $1,881.94 05-10-102-011 $589.06SFD 1166 $2,471.00 $1,881.94 05-10-102-012 $589.06SFD 1167 $2,471.00 $1,881.94 05-10-102-013 $589.06SFD 1168 $2,471.00 $1,881.94 05-10-102-014 $589.06SFD 1169 $2,471.00 $1,881.94 05-10-102-015 $589.06SFD 1170 $2,471.00 $1,881.94 05-10-102-016 $589.06SFD 1171 $2,471.00 $1,881.94 05-10-102-017 $589.06SFD 1172 $2,471.00 $1,881.94 05-10-102-018 $589.06SFD 1173 $2,471.00 $1,881.94 05-10-102-019 $589.06SFD 1174 $2,471.00 $1,881.94 05-10-102-020 $589.06SFD 1175 $2,471.00 $1,881.94 05-10-102-021 $589.06SFD 1176 $2,471.00 $1,881.94 05-10-103-002 $589.06SFD 1161 $2,471.00 $1,881.94 05-10-103-003 $589.06SFD 1162 $2,471.00 $1,881.94 05-10-103-004 $589.06SFD 1163 $2,471.00 $1,881.94 05-10-103-005 $589.06SFD 1164 $2,471.00 $1,881.94 05-10-103-006 $589.06SFD 1147 $2,471.00 $1,881.94 05-10-103-007 $589.06SFD 1148 $2,471.00 $1,881.94 05-10-103-008 $589.06SFD 1149 $2,471.00 $1,881.94 05-10-103-009 $589.06SFD 1150 $2,471.00 $1,881.94 05-10-103-010 $589.06SFD 1151 $2,471.00 $1,881.94 05-10-104-001 $589.06SFD 1144 $2,471.00 $1,881.94 05-10-104-002 $589.06SFD 1145 $2,471.00 $1,881.94 Subtotal $346,276.96 184 $108,387.04$454,664.00 Prepaid Property Single Family Property 05-09-207-001 $2,471.00PREPAY1 121 $2,471.00 $0.00 Subtotal $0.00 1 $2,471.00$2,471.00 Duplex Property 05-03-354-007 $964.52DUP 2234 $4,046.00 $3,081.48 05-03-354-008 $964.52DUP 2235 $4,046.00 $3,081.48 05-03-354-009 $482.26DUP 1233 $2,023.00 $1,540.74 05-03-354-010 $482.26DUP 1233 $2,023.00 $1,540.74 05-03-355-005 $482.26DUP 1 $2,023.00 $1,540.74 05-03-355-006 $482.26DUP 1 $2,023.00 $1,540.74 05-03-355-007 $482.26DUP 1 $2,023.00 $1,540.74 05-03-355-008 $482.26DUP 1 $2,023.00 $1,540.74 05-03-355-009 $482.26DUP 1 $2,023.00 $1,540.74 05-03-355-010 $482.26DUP 1 $2,023.00 $1,540.74 5 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-100\Tax Roll L 12:16PM Page 5 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 05-03-355-011 $482.26DUP 1230 $2,023.00 $1,540.74 05-03-375-015 $482.26DUP 1221 $2,023.00 $1,540.74 05-03-375-016 $482.26DUP 1221 $2,023.00 $1,540.74 05-03-375-017 $482.26DUP 1223 $2,023.00 $1,540.74 05-03-375-018 $482.26DUP 1223 $2,023.00 $1,540.74 05-03-375-019 $482.26DUP 1222 $2,023.00 $1,540.74 05-03-375-020 $482.26DUP 1222 $2,023.00 $1,540.74 05-03-375-021 $482.26DUP 1224 $2,023.00 $1,540.74 05-03-375-022 $482.26DUP 1224 $2,023.00 $1,540.74 05-03-375-023 $482.26DUP 1225 $2,023.00 $1,540.74 05-03-375-024 $482.26DUP 1225 $2,023.00 $1,540.74 05-03-375-025 $482.26DUP 1226 $2,023.00 $1,540.74 05-03-375-026 $482.26DUP 1226 $2,023.00 $1,540.74 05-03-375-027 $482.26DUP 1 $2,023.00 $1,540.74 05-03-375-028 $482.26DUP 1 $2,023.00 $1,540.74 05-03-375-029 $482.26DUP 1 $2,023.00 $1,540.74 05-03-375-030 $482.26DUP 1 $2,023.00 $1,540.74 05-03-375-031 $482.26DUP 1 $2,023.00 $1,540.74 05-03-375-032 $482.26DUP 1 $2,023.00 $1,540.74 05-03-375-033 $482.26DUP 1 $2,023.00 $1,540.74 05-03-375-034 $482.26DUP 1 $2,023.00 $1,540.74 05-03-376-013 $482.26DUP 1260 $2,023.00 $1,540.74 05-03-376-014 $482.26DUP 1260 $2,023.00 $1,540.74 05-03-376-015 $482.26DUP 1259 $2,023.00 $1,540.74 05-03-376-016 $482.26DUP 1259 $2,023.00 $1,540.74 05-03-376-017 $482.26DUP 1258 $2,023.00 $1,540.74 05-03-376-019 $482.26DUP 1257 $2,023.00 $1,540.74 05-03-376-020 $482.26DUP 1257 $2,023.00 $1,540.74 05-03-376-021 $482.26DUP 1252 $2,023.00 $1,540.74 05-03-376-022 $482.26DUP 1252 $2,023.00 $1,540.74 05-03-376-023 $482.26DUP 1254 $2,023.00 $1,540.74 05-03-376-024 $482.26DUP 1254 $2,023.00 $1,540.74 05-03-376-025 $482.26DUP 1255 $2,023.00 $1,540.74 05-03-376-026 $482.26DUP 1255 $2,023.00 $1,540.74 05-03-376-027 $482.26DUP 1 $2,023.00 $1,540.74 05-03-376-028 $482.26DUP 1 $2,023.00 $1,540.74 05-03-376-029 $482.26DUP 1 $2,023.00 $1,540.74 05-03-376-030 $482.26DUP 1 $2,023.00 $1,540.74 05-03-376-032 $482.26DUP 1251 $2,023.00 $1,540.74 05-03-376-033 $482.26DUP 1 $2,023.00 $1,540.74 6 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-100\Tax Roll L 12:16PM Page 6 of 7 United City of Yorkville Special Servces Area No. 2003-100 (Raintree Village) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 05-03-376-034 $482.26DUP 1 $2,023.00 $1,540.74 05-03-376-035 $482.26DUP 1 $2,023.00 $1,540.74 05-03-376-036 $482.26DUP 1 $2,023.00 $1,540.74 05-03-377-001 $964.52DUP 2241 $4,046.00 $3,081.48 05-03-377-002 $964.52DUP 2242 $4,046.00 $3,081.48 05-03-377-003 $964.52DUP 2243 $4,046.00 $3,081.48 05-03-377-004 $964.52DUP 2244 $4,046.00 $3,081.48 05-03-377-009 $482.26DUP 1 $2,023.00 $1,540.74 05-03-377-010 $482.26DUP 1 $2,023.00 $1,540.74 05-03-377-011 $482.26DUP 1 $2,023.00 $1,540.74 05-03-377-012 $482.26DUP 1 $2,023.00 $1,540.74 05-03-377-013 $482.26DUP 1 $2,023.00 $1,540.74 05-03-377-014 $482.26DUP 1 $2,023.00 $1,540.74 05-03-377-016 $482.26DUP 1 $2,023.00 $1,540.74 05-03-378-001 $964.52DUP 2236 $4,046.00 $3,081.48 05-03-378-002 $964.52DUP 2237 $4,046.00 $3,081.48 05-03-378-004 $482.26DUP 1238 $2,023.00 $1,540.74 05-03-378-005 $482.26DUP 1238 $2,023.00 $1,540.74 05-10-125-002 $964.52DUP 2240 $4,046.00 $3,081.48 05-10-125-004 $482.26DUP 1239 $2,023.00 $1,540.74 05-10-125-005 $482.26DUP 1239 $2,023.00 $1,540.74 Subtotal $123,259.20 80 $38,580.80$161,840.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $469,536.16 265 $149,438.84$618,975.00 7 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-100\Tax Roll L 12:16PM Page 7 of 7 The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Windett Ridge Special Service Area (2003-101), as shown on Table 5 (page 8) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2003-101 (Windett Ridge) Tax Classification 2016 Levy 2015 Levy % Change Maximum Parcel Amount Single Family $ 2,361.00 $ 2,326.00 1.50% Extended Parcel Amounts Single Family $ 1,974.84 $ 1,982.28 -0.38% As noted above, extended (actual) 2016 tax levy amounts will decrease by 0.38% for single family parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $477,911.28 (out of a maximum amount of $653,997.00 – with $176,085.72 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved, and both the ordinance and Windett Ridge SSA Administration Report have been attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 14, 2016 Subject: SSA No. 2003-101 Windett Ridge – Tax Abatement Ordinance No. 2016-___ Page 1 ORDINANCE NO. 2016-___________ 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 2016 for the Bonds is $477,911.28 and the 2016 Levy for Special Taxes is $477,911.28 (which complies with the Kendall Ordinance No. 2016-___ Page 2 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 $653,997.00 of Special Taxes levied for calendar year 2016 pursuant to Section 6 of the Bond Ordinance $176,085.72 of such Special Taxes is hereby abated resulting in a 2016 calendar year levy of $477,911.28. 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 2016 dated November 13, 2016 prepared by David Taussig & Associates, Inc. and the 2016 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. 2016-___ Page 3 PASSED by the City Council of the City this __________ ___, 2016. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ LARRY KOT ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ DIANE TEELING ________ SEAVER TARULIS ________ City Clerk SIGNED by the Mayor this __________ ___, 2016. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2016. UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-101 ADMINISTRATION REPORT LEVY YEAR 2016 NOVEMBER 13, 2016 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2003-101 2016 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 Jose, California Table of Contents Section Page INTRODUCTION ................................................................................................................................1 AUTHORIZED SPECIAL SERVICES ................................................................................................................................ 1 BONDED INDEBTEDNESS ............................................................................................................................................. 1 SPECIAL TAXES .......................................................................................................................................................... 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 2014 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 DEBT SERVICE SCHEDULE EXHIBIT E AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F SPECIAL TAX ROLL AND REPORT EXHIBIT G 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2003-101 Page 1 2016 Administration Report November 13, 2016 Introduction This report calculates the 2016 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 2 2016 Administration Report November 13, 2016 Bonds were issued in the amount of $6,900,000 in September 2003. The current debt service schedule is attached hereto as Exhibit D 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 F. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2003-101 Page 3 2016 Administration Report November 13, 2016 I. Special Tax Requirement The SSA No. 2003-101 2016 Special Tax Requirement is equal to $477,911. As shown in Table 1 below, the 2015 Special Tax Requirement is equal to the sum of the Series 2003 debt service for the bond year ending March 1, 2018, estimated administrative expenses, estimated delinquencies, and reserve fund replenishment. TABLE 1 SPECIAL SERVICE AREA NO 2003-101 2016 SPECIAL TAX REQUIREMENT Sources of Funds $530,658 Prior Year Surplus $52,747 Earnings $0 Special Taxes Billed $473,131 Delinquency Contingency $4,780 Uses of Funds ($530,658) Debt Service Interest - 09/01/2017 ($182,084) Interest - 03/01/2018 ($182,084) Principal - 03/01/2018 ($142,000) Administrative Expenses ($19,709) Delinquent Special Taxes ($4,780) Projected Surplus/(Deficit) - 03/01/2018 $0 United City of Yorkville SSA No. 2003-101 Page 4 2016 Administration Report November 13, 2016 II. 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, 2016 is shown in Table 2 on the following page. United City of Yorkville SSA No. 2003-101 Page 5 2016 Administration Report November 13, 2016 TABLE 2 SPECIAL SERVICE AREA NO 2003-101 TRANSACTION SUMMARY Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds - Actual Beginning Balance - 09/01/2015 $20,785 $565,200 $474,513 $43,345 Earnings $10 $20,595 $1,139 $2 Special Taxes Prior Year(s)$0 $0 $74,880 $0 Levy Year 2015 $0 $0 $245,750 Prepayment Receipts $0 $0 $0 ($90,000) Miscellaneous $0 $0 $0 $0 Uses of Funds - Actual Account Transfers $0 ($43,395)$56,527 ($13,132) Administrative Expense Transfers Fiscal Year 2015 Prefunding $9,855 $0 ($9,855)$0 Fiscal Year 2015 Budget $500 $0 $0 ($500) Debt Service Interest - 09/01/2015 $0 $0 ($194,288)$0 Interest - 03/01/2016 $0 $0 ($193,497)$0 Principal - 03/01/2016 $0 $0 ($115,000)$0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $60,683 Principal Redemption $0 $0 ($23,000)$0 Refund to Property Owners $0 $0 ($2,508)$0 Administrative Expenses ($6,673)$0 $0 $0 Ending Balance - 08/31/2016 $24,477 $542,400 $314,662 $397 United City of Yorkville SSA No. 2003-101 Page 6 2016 Administration Report November 13, 2016 The calculation of the estimated 2017 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2003-101 ESTIMATED 2016 BOND YEAR-END FUND BALANCES SEPTEMBER 1, 2016 THROUGH MARCH 1, 2017 Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds - Projected Beginning Balance - 08/31/2016 $24,477 $542,400 $314,662 $397 Earnings $0 $10,309 $0 $0 Special Taxes Prior Year(s)$0 $0 $0 $0 Levy Year 2015 $0 $0 $235,944 $0 Uses of Funds - Projected Account Transfers Bond Redemptions/Prepayments $0 $0 $0 $0 All-Other / Non Administrative Expense $0 ($10,309)$10,309 $0 Administrative Expense Transfers Levy Year 2016 Prefunding $8,268 $0 ($8,268)$0 Levy Year 2015 Budget $0 $0 $0 $0 Debt Service Interest - 09/01/2016 $0 $0 ($186,450)$0 Principal - 03/01/2017 $0 $0 ($127,000)$0 Interest - 03/01/2017 $0 $0 ($186,450)$0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 $0 Refund to Property Owners $0 $0 $0 $0 Administrative Expenses Remaining Levy Year 2015 Expenses ($13,036)$0 $0 $0 Ending Balance - 03/01/2017 $19,709 $542,400 $52,747 $397 Reserve Fund Requirement $0 ($542,400)$0 $0 Funds Not Eligible for Levy Surplus ($19,709)$0 $0 ($397) Projected Surplus/(Deficit) 03/01/2017 $0 $0 $52,747 $0 United City of Yorkville SSA No. 2003-101 Page 7 2016 Administration Report November 13, 2016 III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2016 Maximum Parcel Special Taxes equal $653,997. Subtracting the 2016 Special Tax Requirement of $477,911, results in an abatement of $176,086. 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 G. 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 TAXES1 1 Adjusted to reconcile with the special taxes set forth in the bond ordinance. Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,361.00 $386.16 $1,974.84 Single Family Dwelling Unit - Prepaid $2,361.00 $2,361.00 $0.00 United City of Yorkville SSA No. 2003-101 Page 8 2016 Administration Report November 13, 2016 A comparison of the maximum and extended special tax amounts for 2016 and 2015 is shown in Table 5 below. TABLE 5 SPECIAL SERVICE AREA NO 2003-101 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAXES 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. Special Tax Classification Levy Year 2016 Levy Year 2015 Percentage Change Maximum Parcel Special Tax Single Family Dwelling Unit $2,361.00 $2,326.00 1.5% Extended Special Tax Single Family Dwelling Unit $1,974.84 $1,982.28 -0.4% United City of Yorkville SSA No. 2003-101 Page 9 2016 Administration Report November 13, 2016 TABLE 6 SPECIAL SERVICE AREA NO 2003-101 MAXIMUM PARCEL SPECIAL TAXES 2016 2017 $644,302 $2,326 2017 2018 $653,997 $2,361 2018 2019 $663,692 $2,396 2019 2020 $673,664 $2,432 2020 2021 $683,636 $2,468 2021 2022 $693,885 $2,505 2022 2023 $704,411 $2,543 2023 2024 $714,937 $2,581 2024 2025 $725,740 $2,620 2025 2026 $736,543 $2,659 2026 2027 $747,623 $2,699 2027 2028 $758,703 $2,739 2028 2029 $770,060 $2,780 2029 2030 $781,694 $2,822 2030 2031 $793,328 $2,864 2031 2032 $805,239 $2,907 Levy Year Collection Year Aggregate Per Single Family Unit United City of Yorkville SSA No. 2003-101 Page 10 2016 Administration Report November 13, 2016 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. 2015 Special Tax Receipts As of the date of this report, SSA No. 2003-101 2015 special tax receipts totaled $481,694. There are no delinquent special taxes 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. One (1) delinquent parcel was presented and sold at tax sale at the Kendall County Annual Tax Sale on October 27, 2016, totaling $991.14. United City of Yorkville SSA No. 2003-101 Page 11 2016 Administration Report November 13, 2016 V. Development 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 E. The number of units in each plat is summarized in Table 7 below. TABLE 7 SPECIAL SERVICE AREA NO 2003-101 LAND USE SUMMARY Equalized Assessed Value Equalized assessed value decreased in 2015 to $5,664,080. The average assessed value per developed single family dwelling unit was $70,050. Unit 1 Yes Single Family 261 Unit 2 Yes Single Family 16 277Total Land Use Number of UnitsPlatRecorded United City of Yorkville SSA No. 2003-101 Page 12 2016 Administration Report November 13, 2016 VI. 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 1, 2016, the outstanding principal was $5,424,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit D. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $856,000 of the Series 2003 Bonds have been or will be redeemed as shown in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2003-101 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS 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 35 single family dwelling units. 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 September 1, 2013 $24,000 March 1, 2015 $23,000 September 1, 2015 $23,000 March 1, 2016 $90,000 Total Redeemed $856,000 United City of Yorkville SSA No. 2003-101 Page 13 2016 Administration Report November 13, 2016 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 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2003-101 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO 2 Source: Kendall County. 3 Appraised Value is equal to three times the equalized assessed value. 4 As of September 1, 2016. $5,664,080 $16,992,240 $5,424,000 3.13:1 2015 Equalized Assessed Value 3 2015 Appraised Value 4 Outstanding Bonds 5 Value to Lien Ratio United City of Yorkville SSA No. 2003-101 Page 14 2016 Administration Report November 13, 2016 VIII. Ad Valorem Property Tax Rates The 2015 general ad valorem tax rates for SSA No. 2003-101 are shown in Table 10 below. TABLE 10 SPECIAL SERVICE AREA NO 2003-101 2015 AD VALOREM PROPERTY TAX RATES5 5 Source: Kendall County, for Tax Codes KE016. City Rates 4 0.7360600% Corporate 0.2379500% Bonds and Interest 0.0112800% I.M.R.F.0.0000000% Police Protection 0.2406900% Police Pension 0.1959100% Garbage 0.0000000% Audit 0.0068600% Liability Insurance 0.0091400% Social Security/IMRF 0.0342300% School Crossing Guard 0.0000000% Unemployment Insurance 0.0000000% Road and Bridge Transfer 0.0000000% Rutland Township4 10.9413000% County 0.790900% Bristol-Kendall Fire Protection District 0.807700% Forest Preserve 0.178700% Junior College #516 0.588500% Yorkville Library 0.328700% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.105900% Kendall Road District 0.269600% School District CU-115 7.871300% Total Tax Rate 11.6773600% EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2003-101 FUNDS AND ACCOUNTS Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l Se r v i c e A r e a No 2 0 0 3 10 1 Sp e c i a l Se r v i c e Ar e a No . 20 0 3 -10 1 Fu n d s a n d A c c o u n t s SS A N SS A N o. 20 0 3 - 1 0 1 Fu n d s / A c c o u n t s Re s e r v e F u n d Bo n d a n d Re b a t e F u n d Im p r o v e m e n t Ad m i n i s t r a t i v e Re s e r v e F u n d In t e r e s t F u n d Ca p i t a l i z e d In t e r e s t At Sp e c i a l Re d e m p t i o n At Re b a t e F u n d Fu n d Co s t o f I s s u a n c e Acc o u n t Ex p e n s e F u n d Acc o u n t Acc o u n t EXHIBIT B UNITED CITY OF YORKVILLE SSA NO. 2003-101 APPLICATION OF SPECIAL TAX Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o 2 0 0 3 10 1 Sp e c i a l Se r v i c e Ar e a No . 20 0 3 -10 1 Ap p l i c a t i o n o f S p e c i a l T a x 1 SS A N SS A N o. 20 0 3 - 1 0 1 Fu n d s / A c c o u n t s Re s e r v e F u n d Bo n d a n d In t e r e s t F u n d Re b a t e F u n d Im p r o v e m e n t Ad m i n i s t r a t i v e Ex p e n s e Fund Re s e r v e F u n d 12 Ca p i t a l i z e d In t e r e s t At Sp e c i a l Re d e m p t i o n At 3 Fu n d Co s t o f I s s u a n c e Acc o u n t Ex p e n s e Fund 2 Acc o u n t Acc o u n t 1. S p e c i a l T a x a p p l i e d i n s e q u e n c e i n d i c a t e d . 2. I n a n a m o u n t s u f f i c i e n t t o p a y i n te r e s t a n d p r i n c i p a l o n t h e B o n d s . EXHIBIT C UNITED CITY OF YORKVILLE SSA NO. 2003-101 APPLICATION OF EARNINGS Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l Se r v i c e A r e a No 2 0 0 3 10 1 Sp e c i a l Se r v i c e Ar e a No . 20 0 3 -10 1 Ap p l i c a t i o n o f E a r n i n g s 1 SS A N SS A N o. 20 0 3 - 1 0 1 Fu n d s / A c c o u n t s Re b a t e F u n d Bo n d a n d Re s e r v e F u n d 2 Im p r o v e m e n t Ad m i n i s t r a t i v e Re b a t e F u n d In t e r e s t F u n d Ca p i t a l i z e d In t e r e s t At Sp e c i a l Re d e m p t i o n At Re s e r v e F u n d 2 Fu n d Co s t o f I s s u a n c e Acc o u n t Ex p e n s e F u n d Acc o u n t Acc o u n t 1. E a r n i n g s r e m a i n i n f u n d o r a c c o u n t f r o m wh i c h t h e y a c c r u e d u n l e s s ot h e r w i s e i n d i c a t e d . 2. R e s e r v e F u n d e a r n i n g s a r e t r a n s f e r r e d t o t h e I m p r ov e m e n t F u n d u n t i l M a r c h 1 , 2 0 0 6 a n d t o t h e B o n d a n d In t e r e s t F u n d t h e r e a f t e r . EXHIBIT D UNITED CITY OF YORKVILLE SSA NO. 2003-101 DEBT SERVICE SCHEDULE United City of Yorkville Year Ending Payment Date Principal Interest Debt Service 2015 9/1/2014 $0 $198,550 $198,550 2015 3/1/2015 $101,000 $198,550 $299,550 2016 9/1/2015 $0 $194,288 $194,288 2016 3/1/2016 $115,000 $193,497 $308,497 2017 9/1/2016 $0 $186,450 $186,450 2017 3/1/2017 $127,000 $186,450 $313,450 2018 9/1/2017 $0 $182,084 $182,084 2018 3/1/2018 $142,000 $182,084 $324,084 2019 9/1/2018 $0 $177,203 $177,203 2019 3/1/2019 $160,000 $177,203 $337,203 2020 9/1/2019 $0 $171,703 $171,703 2020 3/1/2020 $178,000 $171,703 $349,703 2021 9/1/2020 $0 $165,584 $165,584 2021 3/1/2021 $199,000 $165,584 $364,584 2022 9/1/2021 $0 $158,744 $158,744 2022 3/1/2022 $219,000 $158,744 $377,744 2023 9/1/2022 $0 $151,216 $151,216 2023 3/1/2023 $243,000 $151,216 $394,216 2024 9/1/2023 $0 $142,863 $142,863 2024 3/1/2024 $269,000 $142,863 $411,863 2025 9/1/2024 $0 $133,616 $133,616 2025 3/1/2025 $296,000 $133,616 $429,616 2026 9/1/2025 $0 $123,441 $123,441 2026 3/1/2026 $324,000 $123,441 $447,441 2027 9/1/2026 $0 $112,303 $112,303 2027 3/1/2027 $358,000 $112,303 $470,303 2028 9/1/2027 $0 $99,997 $99,997 2028 3/1/2028 $389,000 $99,997 $488,997 2029 9/1/2028 $0 $86,625 $86,625 2029 3/1/2029 $421,000 $86,625 $507,625 2030 9/1/2029 $0 $72,153 $72,153 2030 3/1/2030 $459,000 $72,153 $531,153 2031 9/1/2030 $0 $56,375 $56,375 2031 3/1/2031 $502,000 $56,375 $558,375 2032 9/1/2031 $0 $39,119 $39,119 2032 3/1/2032 $546,000 $39,119 $585,119 2033 9/1/2032 $0 $20,350 $20,350 2033 3/1/2033 $592,000 $20,350 $612,350 TOTALS $5,424,000 $4,159,650 $9,583,650 SSA No. 2003-101 Debt Service Schedule EXHIBIT E UNITED CITY OF YORKVILLE SSA NO. 2003-101 AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F 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 UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (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 ...............................................................................................................15 B. COLLECTION PROCESS ................................................................................................15 C. ADMINISTRATIVE REVIEW ..........................................................................................15 VIII. AMENDMENTS ....................................................................................................................16 List of Exhibits Exhibit A – Special Tax Roll Exhibit B – Prepayment of the Maximum Parcel Special Tax Special Tax Roll and Report Page 1 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 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 Tax Roll and Report Page 2 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 Tax Roll and Report Page 3 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 Tax Roll and Report Page 4 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 5 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS PUBLIC IMPROVEMENT TOTAL COSTS COSTS ANTICIPATED TO BE FINANCED BY 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 Tax Roll and Report Page 6 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 7 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 8 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. Sp e c i a l T a x R o l l a n d R e p o r t Page 9 Ci t y o f Y o r k v i l l e S p e c i a l S e r v i c e A r e a N o . 2 0 0 3 - 1 0 1 September 4, 2003 TAB L E 2 TOT A L P. E . , T RI P S , I MP E R V I O U S ARE A , AN D PER C E N T ALL O C A T I O N SIN G L E -F AM I L Y HOM E COM M E R C I A L PRO P E R T Y PUB L I C IMP R O V E M E N T USA G E FAC T O R PER SF H 1 TOT A L USA G E FAC T O R PER BS F 2 TOT A L GRA N D TOTAL PERCENT ALLOCATION OF ELIGIBLE IMPROVEMENTS Sa n i t a r y S e w e r Fa c i l i t i e s 3. 5 P . E . 96 9 . 5 0 T o t a l P . E . (3 . 5 P . E . x 2 7 7 ) NA N A 9 6 9 . 5 0 G r a n d T o t a l P . E . 1 0 0 . 0 % 0 . 0 % Wa t e r F a c i l i t i e s 3 . 5 P . E . 96 9 . 5 0 T o t a l P . E . (3 . 5 P . E . x 2 7 7 ) NA N A 9 6 9 . 5 0 G r a n d T o t a l P . E . 1 0 0 . 0 % 0 . 0 % Ro a d F a c i l i t i e s S h a r e d S e c t i o n o f F a i r f a x W a y 9. 5 7 T r i p s 2, 6 5 0 . 8 9 T o t a l T r i p s (9 . 5 7 T r i p s x 2 7 7 ) 0. 0 3 0 0 4 T r i p s 1, 8 6 4 . 6 7 T o t a l T r i p s (0 . 0 3 0 0 4 T r i p s x 6 2 , 0 7 3 ) 4, 5 1 5 . 5 6 G r a n d T o t a l T r i p s 5 8 . 7 % 4 1 . 3 % R e m a i n i n g R o a d F a c i l i t i e s 9. 5 7 T r i p s 2, 6 5 0 . 8 9 T o t a l T r i p s (9 . 5 7 T r i p s x 2 7 7 ) NA N A 2 , 6 5 0 . 8 9 G r a n d T o t a l T r i p s 1 0 0 . 0 % 0 . 0 % St o r m W a t e r Ma n a g e m e n t F a c i l i t i e s 4, 9 5 0 Im p e r v i o u s S F 1, 3 7 1 , 1 5 0 T o t a l I m p e r v i o u s S F (4 , 9 5 0 S F I m p e r v i o u s A r e a x 2 7 7 ) NA N A 1, 3 7 1 , 1 5 0 Gr a n d T o t a l I m p e r v i o u s S F 97.0% 3.0% 1Si n g l e - F a m i l y H o m e 2Bu i l d i n g S q u a r e F o o t Special Tax Roll and Report Page 10 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 Facilities1 Percent Allocation $11,539.96 / Percent of Costs ($1,153,996 / 100) Impervious Square Foot2 $0.82 / Impervious Square Foot ($1,119,376 / 1,371,150 Impervious Square Foot) 1 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 11 City of Yorkville Special Service Area No. 2003-101 September 4, 2003 TABLE 4 ALLOCATED ELIGIBLE IMPROVEMENT COSTS PER SINGLE-FAMILY HOME ALLOCATED COST PUBLIC IMPROVEMENT PER SINGLE-FAMILY HOME COMMERCIAL PROPERTY (ENTIRE SITE) Sanitary Sewer Facilities $3,543.26 / SFH1 ($1,012.36 / P.E. x 3.5 P.E. / SFH1) Not Applicable Water Facilities $3,126.35 / SFH1 ($893.24 / P.E. x 3.5 P.E. / SFH1) Not Applicable Road Facilities Shared Section of Fairfax Way $60.40 / SFH1 ($6.31 / Trip x 9.57 Trips / SFH1) $11,768.89 ($6.31 / Trip x 1,864.67 Trips) Remaining Road Facilities $27,825.53 / SFH1 ($2,907.58 / Trip x 9.57 Trips / SFH1) 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 / SFH1 ($0.82 / Impervious SF x 4,950 Impervious SF / SFH1) Not Applicable 1Single-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 DEVELOPER'S EQUITY PUBLIC IMPROVEMENT GRAND TOTAL SSA NO. 2003-101 COMMERCIAL PROPERTY UNFUNDED 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 12 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 13 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 Tax1 $1,975 1Per 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.C below. Special Tax Roll and Report Page 14 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 15 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 16 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\SSA 2003-101 (Wiseman Hughes)\SSA Report\Windett Ridge SSA Report 5.doc 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 LeviedMaximum Parcel 05-09-176-005 CalendarSpecial Tax PerDwelling UnitsGRAND Year Dwelling Unit 277TOTAL 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 B-1 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-2 "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-3 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. EXHIBIT G UNITED CITY OF YORKVILLE SSA NO. 2003-101 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Single Family Property 05-09-159-001 $386.16SFD 1 $1,974.8430$2,361.00 05-09-159-003 $386.16SFD 1 $1,974.8432$2,361.00 05-09-159-006 $386.16SFD 1 $1,974.8435$2,361.00 05-09-159-007 $386.16SFD 1 $1,974.8436$2,361.00 05-09-160-001 $386.16SFD 1 $1,974.841$2,361.00 05-09-160-002 $386.16SFD 1 $1,974.842$2,361.00 05-09-177-002 $386.16SFD 1 $1,974.8429$2,361.00 05-09-177-005 $386.16SFD 1 $1,974.8426$2,361.00 05-09-177-006 $386.16SFD 1 $1,974.8425$2,361.00 05-09-177-008 $386.16SFD 1 $1,974.8423$2,361.00 05-09-177-010 $386.16SFD 1 $1,974.8421$2,361.00 05-09-178-001 $386.16SFD 1 $1,974.8437$2,361.00 05-09-178-002 $386.16SFD 1 $1,974.8438$2,361.00 05-09-178-004 $386.16SFD 1 $1,974.8440$2,361.00 05-09-178-006 $386.16SFD 1 $1,974.8442$2,361.00 05-09-178-007 $386.16SFD 1 $1,974.8443$2,361.00 05-09-178-008 $386.16SFD 1 $1,974.8444$2,361.00 05-09-179-004 $386.16SFD 1 $1,974.8417$2,361.00 05-09-179-005 $386.16SFD 1 $1,974.8416$2,361.00 05-09-179-006 $386.16SFD 1 $1,974.8415$2,361.00 05-09-179-007 $386.16SFD 1 $1,974.8414$2,361.00 05-09-179-008 $386.16SFD 1 $1,974.8413$2,361.00 05-09-179-009 $386.16SFD 1 $1,974.8412$2,361.00 05-09-179-010 $386.16SFD 1 $1,974.8411$2,361.00 05-09-179-011 $386.16SFD 1 $1,974.8410$2,361.00 05-09-179-012 $386.16SFD 1 $1,974.849$2,361.00 05-09-179-013 $386.16SFD 1 $1,974.848$2,361.00 05-09-179-014 $386.16SFD 1 $1,974.847$2,361.00 05-09-179-015 $386.16SFD 1 $1,974.846$2,361.00 05-09-179-016 $386.16SFD 1 $1,974.845$2,361.00 05-09-179-017 $386.16SFD 1 $1,974.844$2,361.00 05-09-179-018 $386.16SFD 1 $1,974.843$2,361.00 05-09-180-001 $386.16SFD 1 $1,974.84216$2,361.00 05-09-180-002 $386.16SFD 1 $1,974.84217$2,361.00 05-09-180-003 $386.16SFD 1 $1,974.84218$2,361.00 05-09-180-005 $386.16SFD 1 $1,974.84220$2,361.00 05-09-180-006 $386.16SFD 1 $1,974.84221$2,361.00 05-09-180-007 $386.16SFD 1 $1,974.84222$2,361.00 05-09-180-008 $386.16SFD 1 $1,974.84223$2,361.00 1 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-101\Annual Dat 12:18PM Page 1 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected 05-09-180-009 $386.16SFD 1 $1,974.84224$2,361.00 05-09-180-010 $386.16SFD 1 $1,974.84225$2,361.00 05-09-181-001 $386.16SFD 1 $1,974.84195$2,361.00 05-09-181-002 $386.16SFD 1 $1,974.84196$2,361.00 05-09-181-003 $386.16SFD 1 $1,974.84197$2,361.00 05-09-181-004 $386.16SFD 1 $1,974.84198$2,361.00 05-09-181-006 $386.16SFD 1 $1,974.84200$2,361.00 05-09-181-008 $386.16SFD 1 $1,974.84202$2,361.00 05-09-181-010 $386.16SFD 1 $1,974.84204$2,361.00 05-09-181-011 $386.16SFD 1 $1,974.84182$2,361.00 05-09-181-012 $386.16SFD 1 $1,974.84183$2,361.00 05-09-181-013 $386.16SFD 1 $1,974.84184$2,361.00 05-09-181-014 $386.16SFD 1 $1,974.84185$2,361.00 05-09-181-015 $386.16SFD 1 $1,974.84192$2,361.00 05-09-181-016 $386.16SFD 1 $1,974.84193$2,361.00 05-09-181-017 $386.16SFD 1 $1,974.84194$2,361.00 05-09-182-002 $386.16SFD 1 $1,974.8445$2,361.00 05-09-182-003 $386.16SFD 1 $1,974.8446$2,361.00 05-09-182-004 $386.16SFD 1 $1,974.8447$2,361.00 05-09-182-005 $386.16SFD 1 $1,974.8448$2,361.00 05-09-182-006 $386.16SFD 1 $1,974.8449$2,361.00 05-09-182-007 $386.16SFD 1 $1,974.8450$2,361.00 05-09-182-008 $386.16SFD 1 $1,974.8451$2,361.00 05-09-182-011 $386.16SFD 1 $1,974.8454$2,361.00 05-09-182-012 $386.16SFD 1 $1,974.8455$2,361.00 05-09-182-015 $386.16SFD 1 $1,974.8458$2,361.00 05-09-182-016 $386.16SFD 1 $1,974.8459$2,361.00 05-09-251-001 $386.16SFD 1 $1,974.8460$2,361.00 05-09-251-002 $386.16SFD 1 $1,974.8461$2,361.00 05-09-251-003 $386.16SFD 1 $1,974.8462$2,361.00 05-09-251-004 $386.16SFD 1 $1,974.8463$2,361.00 05-09-251-006 $386.16SFD 1 $1,974.8465$2,361.00 05-09-251-007 $386.16SFD 1 $1,974.8466$2,361.00 05-09-251-008 $386.16SFD 1 $1,974.8467$2,361.00 05-09-252-001 $386.16SFD 1 $1,974.8468$2,361.00 05-09-252-002 $386.16SFD 1 $1,974.8469$2,361.00 05-09-252-004 $386.16SFD 1 $1,974.8471$2,361.00 05-09-252-005 $386.16SFD 1 $1,974.8472$2,361.00 05-09-252-006 $386.16SFD 1 $1,974.8473$2,361.00 05-09-253-001 $386.16SFD 1 $1,974.8474$2,361.00 2 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-101\Annual Dat 12:18PM Page 2 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected 05-09-254-001 $386.16SFD 1 $1,974.84191$2,361.00 05-09-254-002 $386.16SFD 1 $1,974.84190$2,361.00 05-09-254-003 $386.16SFD 1 $1,974.84189$2,361.00 05-09-254-004 $386.16SFD 1 $1,974.84188$2,361.00 05-09-254-006 $386.16SFD 1 $1,974.84186$2,361.00 05-09-255-001 $386.16SFD 1 $1,974.84181$2,361.00 05-09-255-002 $386.16SFD 1 $1,974.84180$2,361.00 05-09-255-004 $386.16SFD 1 $1,974.84178$2,361.00 05-09-255-005 $386.16SFD 1 $1,974.84177$2,361.00 05-09-255-007 $386.16SFD 1 $1,974.84175$2,361.00 05-09-255-008 $386.16SFD 1 $1,974.84174$2,361.00 05-09-255-009 $386.16SFD 1 $1,974.84173$2,361.00 05-09-255-010 $386.16SFD 1 $1,974.84172$2,361.00 05-09-255-011 $386.16SFD 1 $1,974.84171$2,361.00 05-09-255-012 $386.16SFD 1 $1,974.84170$2,361.00 05-09-255-013 $386.16SFD 1 $1,974.84169$2,361.00 05-09-255-014 $386.16SFD 1 $1,974.84168$2,361.00 05-09-255-015 $386.16SFD 1 $1,974.84167$2,361.00 05-09-255-016 $386.16SFD 1 $1,974.84215$2,361.00 05-09-255-017 $386.16SFD 1 $1,974.84214$2,361.00 05-09-255-019 $386.16SFD 1 $1,974.84212$2,361.00 05-09-255-020 $386.16SFD 1 $1,974.84211$2,361.00 05-09-255-021 $386.16SFD 1 $1,974.84210$2,361.00 05-09-255-022 $386.16SFD 1 $1,974.84209$2,361.00 05-09-255-023 $386.16SFD 1 $1,974.84208$2,361.00 05-09-255-024 $386.16SFD 1 $1,974.84207$2,361.00 05-09-255-025 $386.16SFD 1 $1,974.84206$2,361.00 05-09-255-026 $386.16SFD 1 $1,974.84205$2,361.00 05-09-256-002 $386.16SFD 1 $1,974.84228$2,361.00 05-09-256-003 $386.16SFD 1 $1,974.84229$2,361.00 05-09-256-004 $386.16SFD 1 $1,974.84230$2,361.00 05-09-256-005 $386.16SFD 1 $1,974.84231$2,361.00 05-09-258-001 $386.16SFD 1 $1,974.84160$2,361.00 05-09-258-002 $386.16SFD 1 $1,974.84159$2,361.00 05-09-258-003 $386.16SFD 1 $1,974.84158$2,361.00 05-09-258-004 $386.16SFD 1 $1,974.84157$2,361.00 05-09-276-001 $386.16SFD 1 $1,974.8475$2,361.00 05-09-276-002 $386.16SFD 1 $1,974.8476$2,361.00 05-09-276-003 $386.16SFD 1 $1,974.8477$2,361.00 05-09-276-004 $386.16SFD 1 $1,974.8478$2,361.00 3 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-101\Annual Dat 12:18PM Page 3 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected 05-09-379-001 $386.16SFD 1 $1,974.84261$2,361.00 05-09-379-002 $386.16SFD 1 $1,974.84260$2,361.00 05-09-379-003 $386.16SFD 1 $1,974.84259$2,361.00 05-09-379-004 $386.16SFD 1 $1,974.84258$2,361.00 05-09-379-005 $386.16SFD 1 $1,974.84257$2,361.00 05-09-379-006 $386.16SFD 1 $1,974.84256$2,361.00 05-09-379-007 $386.16SFD 1 $1,974.84255$2,361.00 05-09-380-001 $386.16SFD 1 $1,974.84262$2,361.00 05-09-380-002 $386.16SFD 1 $1,974.84263$2,361.00 05-09-380-003 $386.16SFD 1 $1,974.84264$2,361.00 05-09-380-004 $386.16SFD 1 $1,974.84265$2,361.00 05-09-380-005 $386.16SFD 1 $1,974.84266$2,361.00 05-09-380-006 $386.16SFD 1 $1,974.84267$2,361.00 05-09-380-007 $386.16SFD 1 $1,974.84268$2,361.00 05-09-380-008 $386.16SFD 1 $1,974.84269$2,361.00 05-09-380-009 $386.16SFD 1 $1,974.84270$2,361.00 05-09-380-010 $386.16SFD 1 $1,974.84271$2,361.00 05-09-380-011 $386.16SFD 1 $1,974.84272$2,361.00 05-09-380-012 $386.16SFD 1 $1,974.84273$2,361.00 05-09-380-013 $386.16SFD 1 $1,974.84274$2,361.00 05-09-400-008 $6,178.56SFD 16 $31,597.44NA$37,776.00 05-09-401-003 $386.16SFD 1 $1,974.84233$2,361.00 05-09-401-004 $386.16SFD 1 $1,974.84234$2,361.00 05-09-401-005 $386.16SFD 1 $1,974.84235$2,361.00 05-09-401-007 $386.16SFD 1 $1,974.84237$2,361.00 05-09-401-010 $386.16SFD 1 $1,974.84241$2,361.00 05-09-401-011 $386.16SFD 1 $1,974.84242$2,361.00 05-09-401-012 $386.16SFD 1 $1,974.84243$2,361.00 05-09-401-013 $386.16SFD 1 $1,974.84244$2,361.00 05-09-401-014 $386.16SFD 1 $1,974.84245$2,361.00 05-09-401-015 $386.16SFD 1 $1,974.84246$2,361.00 05-09-401-017 $386.16SFD 1 $1,974.84248$2,361.00 05-09-401-018 $386.16SFD 1 $1,974.84249$2,361.00 05-09-401-019 $386.16SFD 1 $1,974.84250$2,361.00 05-09-401-020 $386.16SFD 1 $1,974.84251$2,361.00 05-09-401-021 $386.16SFD 1 $1,974.84252$2,361.00 05-09-401-022 $386.16SFD 1 $1,974.84253$2,361.00 05-09-401-023 $386.16SFD 1 $1,974.84254$2,361.00 05-09-402-001 $386.16SFD 1 $1,974.84161$2,361.00 05-09-402-002 $386.16SFD 1 $1,974.84162$2,361.00 4 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-101\Annual Dat 12:18PM Page 4 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected 05-09-402-003 $386.16SFD 1 $1,974.84163$2,361.00 05-09-402-004 $386.16SFD 1 $1,974.84164$2,361.00 05-09-402-005 $386.16SFD 1 $1,974.84165$2,361.00 05-09-402-007 $386.16SFD 1 $1,974.84125$2,361.00 05-09-402-008 $386.16SFD 1 $1,974.84126$2,361.00 05-09-402-009 $386.16SFD 1 $1,974.84127$2,361.00 05-09-402-010 $386.16SFD 1 $1,974.84128$2,361.00 05-09-402-011 $386.16SFD 1 $1,974.84129$2,361.00 05-09-402-012 $386.16SFD 1 $1,974.84130$2,361.00 05-09-402-013 $386.16SFD 1 $1,974.84156$2,361.00 05-09-402-014 $386.16SFD 1 $1,974.84133$2,361.00 05-09-403-001 $386.16SFD 1 $1,974.84275$2,361.00 05-09-403-002 $386.16SFD 1 $1,974.84276$2,361.00 05-09-403-003 $386.16SFD 1 $1,974.84277$2,361.00 05-09-403-005 $386.16SFD 1 $1,974.84124$2,361.00 05-09-403-006 $386.16SFD 1 $1,974.84123$2,361.00 05-09-403-007 $386.16SFD 1 $1,974.84122$2,361.00 05-09-403-008 $386.16SFD 1 $1,974.84121$2,361.00 05-09-403-009 $386.16SFD 1 $1,974.84120$2,361.00 05-09-403-010 $386.16SFD 1 $1,974.84119$2,361.00 05-09-403-011 $386.16SFD 1 $1,974.84118$2,361.00 05-09-425-001 $386.16SFD 1 $1,974.8479$2,361.00 05-09-425-002 $386.16SFD 1 $1,974.8480$2,361.00 05-09-425-003 $386.16SFD 1 $1,974.8481$2,361.00 05-09-425-004 $386.16SFD 1 $1,974.8482$2,361.00 05-09-425-005 $386.16SFD 1 $1,974.8483$2,361.00 05-09-425-006 $386.16SFD 1 $1,974.8484$2,361.00 05-09-425-007 $386.16SFD 1 $1,974.8485$2,361.00 05-09-425-008 $386.16SFD 1 $1,974.8486$2,361.00 05-09-425-009 $386.16SFD 1 $1,974.8487$2,361.00 05-09-425-010 $386.16SFD 1 $1,974.8488$2,361.00 05-09-425-011 $386.16SFD 1 $1,974.8489$2,361.00 05-09-426-001 $386.16SFD 1 $1,974.84155$2,361.00 05-09-426-002 $386.16SFD 1 $1,974.84154$2,361.00 05-09-426-003 $386.16SFD 1 $1,974.84153$2,361.00 05-09-426-004 $386.16SFD 1 $1,974.84152$2,361.00 05-09-426-005 $386.16SFD 1 $1,974.84151$2,361.00 05-09-426-006 $386.16SFD 1 $1,974.84150$2,361.00 05-09-426-007 $386.16SFD 1 $1,974.84149$2,361.00 05-09-426-008 $386.16SFD 1 $1,974.84148$2,361.00 5 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-101\Annual Dat 12:18PM Page 5 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected 05-09-426-009 $386.16SFD 1 $1,974.84147$2,361.00 05-09-426-010 $386.16SFD 1 $1,974.84146$2,361.00 05-09-426-011 $386.16SFD 1 $1,974.84145$2,361.00 05-09-426-012 $386.16SFD 1 $1,974.84144$2,361.00 05-09-426-013 $386.16SFD 1 $1,974.84143$2,361.00 05-09-426-014 $386.16SFD 1 $1,974.84142$2,361.00 05-09-426-015 $386.16SFD 1 $1,974.84141$2,361.00 05-09-426-016 $386.16SFD 1 $1,974.84140$2,361.00 05-09-426-017 $386.16SFD 1 $1,974.84139$2,361.00 05-09-426-018 $386.16SFD 1 $1,974.84138$2,361.00 05-09-426-019 $386.16SFD 1 $1,974.84137$2,361.00 05-09-426-020 $386.16SFD 1 $1,974.84136$2,361.00 05-09-426-021 $386.16SFD 1 $1,974.84135$2,361.00 05-09-426-022 $386.16SFD 1 $1,974.84134$2,361.00 05-09-426-023 $386.16SFD 1 $1,974.84132$2,361.00 05-09-426-024 $386.16SFD 1 $1,974.84131$2,361.00 05-09-427-001 $386.16SFD 1 $1,974.84117$2,361.00 05-09-427-002 $386.16SFD 1 $1,974.84116$2,361.00 05-09-427-003 $386.16SFD 1 $1,974.84115$2,361.00 05-09-427-004 $386.16SFD 1 $1,974.84114$2,361.00 05-09-427-005 $386.16SFD 1 $1,974.84113$2,361.00 05-09-427-006 $386.16SFD 1 $1,974.84112$2,361.00 05-09-427-007 $386.16SFD 1 $1,974.84111$2,361.00 05-09-427-008 $386.16SFD 1 $1,974.84110$2,361.00 05-09-427-009 $386.16SFD 1 $1,974.84109$2,361.00 05-09-427-010 $386.16SFD 1 $1,974.84108$2,361.00 05-09-427-011 $386.16SFD 1 $1,974.84107$2,361.00 05-09-427-012 $386.16SFD 1 $1,974.84106$2,361.00 Subtotal $477,911.28 242 $93,450.72$571,362.00 Prepaid Single Family Property 05-09-159-002 $2,361.00PREPAYS 1 $0.0031$2,361.00 05-09-159-004 $2,361.00PREPAYS 1 $0.0033$2,361.00 05-09-159-005 $2,361.00PREPAYS 1 $0.0034$2,361.00 05-09-177-003 $2,361.00PREPAYS 1 $0.0028$2,361.00 05-09-177-004 $2,361.00PREPAYS 1 $0.0027$2,361.00 05-09-177-007 $2,361.00PREPAYS 1 $0.0024$2,361.00 05-09-177-009 $2,361.00PREPAYS 1 $0.0022$2,361.00 05-09-178-003 $2,361.00PREPAYS 1 $0.0039$2,361.00 05-09-178-005 $2,361.00PREPAYS 1 $0.0041$2,361.00 05-09-179-001 $2,361.00PREPAYS 1 $0.0020$2,361.00 6 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-101\Annual Dat 12:18PM Page 6 of 7 United City of Yorkville Special Servces Area No. 2003-101 (Windett Ridge) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected 05-09-179-002 $2,361.00PREPAYS 1 $0.0019$2,361.00 05-09-179-003 $2,361.00PREPAYS 1 $0.0018$2,361.00 05-09-180-004 $2,361.00PREPAYS 1 $0.00219$2,361.00 05-09-180-011 $2,361.00PREPAYS 1 $0.00226$2,361.00 05-09-181-005 $2,361.00PREPAYS 1 $0.00199$2,361.00 05-09-181-007 $2,361.00PREPAYS 1 $0.00201$2,361.00 05-09-181-009 $2,361.00PREPAYS 1 $0.00203$2,361.00 05-09-182-009 $2,361.00PREPAYS 1 $0.0052$2,361.00 05-09-182-010 $2,361.00PREPAYS 1 $0.0053$2,361.00 05-09-182-013 $2,361.00PREPAYS 1 $0.0056$2,361.00 05-09-182-014 $2,361.00PREPAYS 1 $0.0057$2,361.00 05-09-251-005 $2,361.00PREPAYS 1 $0.0064$2,361.00 05-09-252-003 $2,361.00PREPAYS 1 $0.0070$2,361.00 05-09-254-005 $2,361.00PREPAYS 1 $0.00187$2,361.00 05-09-255-003 $2,361.00PREPAYS 1 $0.00179$2,361.00 05-09-255-006 $2,361.00PREPAYS 1 $0.00176$2,361.00 05-09-255-018 $2,361.00PREPAYS 1 $0.00213$2,361.00 05-09-256-001 $2,361.00PREPAYS 1 $0.00227$2,361.00 05-09-257-001 $2,361.00PREPAYS 1 $0.00239$2,361.00 05-09-401-002 $2,361.00PREPAYS 1 $0.00232$2,361.00 05-09-401-006 $2,361.00PREPAYS 1 $0.00236$2,361.00 05-09-401-008 $2,361.00PREPAYS 1 $0.00238$2,361.00 05-09-401-009 $2,361.00PREPAYS 1 $0.00240$2,361.00 05-09-401-016 $2,361.00PREPAYS 1 $0.00247$2,361.00 05-09-402-006 $2,361.00PREPAYS 1 $0.00166$2,361.00 Subtotal $0.00 35 $82,635.00$82,635.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $477,911.28 277 $176,085.72$653,997.00 7 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2003-101\Annual Dat 12:18PM Page 7 of 7 The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Grande Reserve Special Service Area (2004-104), as shown on Table 5 (page 8) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2004-104 (Grande Reserve) Tax Classification 2016 Levy 2015 Levy % Change Maximum Parcel Amount - First Series Single Family $ 2,471.00 $ 2,434.00 1.52% Extended Parcel Amounts - First Series Single Family $ 2,052.62 $ 2,008.46 2.20% As noted above, extended (actual) 2016 tax levy amounts will increase by 2.20% for single family parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $875,846.40 (out of a maximum amount of $2,748,371.00 – with $1,872,524.60 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved, and both the ordinance and Grande Reserve SSA Administration Report have been attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 14, 2016 Subject: SSA No. 2004-104 Grande Reserve – Tax Abatement Ordinance No. 2016-___ Page 1 Ordinance No. 2016-___________ 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. 2016-___ Page 2 (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2016 for the Bonds is $875,846.40 and the 2016 Levy for Special Taxes is $875,846.40. Section 2. Of the $2,748,371.00 of Special Taxes levied for calendar year 2016 pursuant to Section 6 of the Bond Ordinance $1,872,524.60 of such Special Tax is hereby abated resulting in a 2016 calendar year levy of $875,846.40. 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 2016 dated November 13, 2016 prepared by David Taussig & Associates, Inc. and the 2016 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. 2016-___ Page 3 PASSED by the City Council of the City this __________ ___, 2016. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ LARRY KOT ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ DIANE TEELING ________ SEAVER TARULIS ________ City Clerk SIGNED by the Mayor this ___________ ___, 2016. Mayor ATTEST: City Clerk Published in pamphlet form _________ ____, 2016. UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-104 ADMINISTRATION REPORT LEVY YEAR 2016 NOVEMBER 13, 2016 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-104 2016 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 Jose, California Table of Contents Section Page INTRODUCTION .............................................................................................................................. 1 AUTHORIZED SPECIAL SERVICES .................................................................................................................... 1 BONDED INDEBTEDNESS .................................................................................................................................... 1 SPECIAL TAXES .................................................................................................................................................... 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 2014 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 DEBT SERVICE SCHEDULE EXHIBIT E AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F SPECIAL TAX ROLL AND REPORT EXHIBIT G 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2004-104 Page 1 2016 Administration Report November 13, 2016 Introduction This report calculates the 2016 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 2 2016 Administration Report November 13, 2016 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 D 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 3 2016 Administration Report November 13, 2016 I. Special Tax Requirement The SSA No. 2004-104 2016 Special Tax Requirement is equal to $875,846. As shown in Table 1 below, the 2015 Special Tax Requirement is equal to the sum of the Series 2004 debt service for the bond year ending March 1, 2018, estimated administrative expenses, and the contingency for estimated delinquent special taxes and less the estimated 2017 bond year-end fund balances and excess reserve funds. TABLE 1 SPECIAL SERVICE AREA NO 2004-104 2016 SPECIAL TAX REQUIREMENT Sources of Funds $932,350 Prior Year Surplus/(Deficit)$56,504 Earnings $0 Special Taxes Billed $870,179 Delinquency Contingency $5,667 Uses of Funds ($932,350) Debt Service Interest - 09/01/2017 ($323,468) Interest - 03/01/2018 ($323,468) Principal - 03/01/2018 ($256,000) Administrative Expenses ($23,748) Delinquent Special Taxes ($5,667) Projected Surplus/(Deficit) - 03/01/2018 $0 United City of Yorkville SSA No. 2004-104 Page 4 2016 Administration Report November 13, 2016 II. 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 September 30, 2016 is shown in Table 2 below. United City of Yorkville SSA No. 2004-104 Page 5 2016 Administration Report November 13, 2016 TABLE 2 SPECIAL SERVICE AREA NO 2004-104 TRANSACTION SUMMARY Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds - Actual Beginning Balance - 09/01/2015 $1,325 $1,152,000 $556,507 $596 Earnings $2 $47,260 $119 $76 Special Taxes Prior Year(s)$0 $0 $446,854 $0 Levy Year 2015 $0 $0 $719,085 $0 Prepayment Receipts $0 $0 $0 $841,290 Miscellaneous $0 $0 $0 $0 Uses of Funds - Actual Account Transfers ($16,648)($23,354)$23,354 $0 Administrative Expense Transfers Fiscal Year 2015 Prefunding $16,648 $0 $0 $0 Fiscal Year 2015 Budget $18,548 $0 ($16,648)($1,900) Debt Service Interest - 09/01/2015 $0 $0 ($367,200)$0 Interest - 03/01/2016 $0 $0 ($367,200)$0 Principal - 03/01/2016 $0 $0 ($223,000)$0 Administrative Expenses ($18,648)$0 $0 $0 Ending Balance - 08/31/2016 $1,227 $1,175,907 $771,870 $840,063 United City of Yorkville SSA No. 2004-104 Page 6 2016 Administration Report November 13, 2016 The calculation of the estimated 2017 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2004-104 ESTIMATED 2015 BOND YEAR-END FUND BALANCES SEPTEMBER 1, 2016 THROUGH MARCH 1, 2017 Administrative Expense Fund Reserve Fund Bond & Interest Fund Special Redemption Fund Sources of Funds - Projected Beginning Balance - 08/31/2016 $1,227 $1,175,907 $771,870 $840,063 Earnings $0 $44,419 $0 $0 Special Taxes Prior Year(s)$0 $0 $0 $0 Levy Year 2015 $0 $0 $206,206 $0 Uses of Funds - Projected Account Transfers $0 ($44,358)$44,358 $0 Administrative Expense Transfers Levy Year 2016 Prefunding $9,074 $0 ($9,074)$0 Levy Year 2015 Budget $8,147 $0 ($8,147)$0 Debt Service Interest - 09/01/2016 $0 $0 ($352,713)$0 Principal - 03/01/2017 $0 $0 ($248,000)$0 Interest - 03/01/2017 $0 $0 ($352,713)$0 Bond Redemptions/Prepayments Principal Redemption $0 $0 $0 ($901,000) Refund to Property Owners $0 $0 ($24,019)$0 Reserve Fund Credits $0 ($92,568)$28,735 $63,833 Administrative Fees $2,800 $0 $0 ($2,800) Administrative Expenses Remaining Levy Year 2015 Expenses ($9,374)$0 $0 $0 Ending Balance - 03/01/2017 $11,874 $1,083,400 $56,504 $96 Reserve Fund Requirement $0 ($1,083,400)$0 $0 Funds Not Eligible for Levy Surplus ($11,874)$0 $0 ($96) Projected Surplus/(Deficit) 03/01/2017 $0 $0 $56,504 $0 United City of Yorkville SSA No. 2004-104 Page 7 2016 Administration Report November 13, 2016 III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2016 Maximum Parcel Special Taxes equal $2,748,371. Subtracting the 2016 Special Tax Requirement of $875,846, results in an abatement of $1,872,525. 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 G. 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 Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,471.00 $418.38 $2,052.62 Single Family Dwelling Unit - Partial Prepayment (96%)$2,471.00 $2,389.10 $81.90 Single Family Dwelling Unit - Partial Prepayment (34%)$2,471.00 $1,122.62 $1,348.38 Single Family Dwelling Unit - Prepaid $2,471.00 $2,471.00 $0.00 Second Series Single Family Dwelling Unit $2,471.00 $2,471.00 $0.00 Duplex Dwelling Unit $2,023.00 $2,023.00 $0.00 Townhome Dwelling Unit $1,707.00 $1,707.00 $0.00 First Series United City of Yorkville SSA No. 2004-104 Page 8 2016 Administration Report November 13, 2016 A comparison of the maximum and extended special tax amounts for 2016 and 2015 is shown in Table 5 below. TABLE 5 SPECIAL SERVICE AREA NO 2004-104 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAXES 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. Special Tax Classification Levy Year 2016 Levy Year 2015 Percentage Change Single Family Dwelling Unit $2,471.00 $2,434.00 1.5% Single Family Dwelling Unit $2,052.62 $2,008.46 2.2% Single Family Dwelling Unit $2,471.00 $2,434.00 1.5% Townhome Dwelling Unit $2,023.00 $1,993.00 1.5% Condominium Dwelling Unit $1,707.00 $1,682.00 1.5% 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% Maximum Parcel Special Tax - Second Series Extended Special Tax - Second Series Maximum Parcel Special Tax - First Series Extended Special Tax - First Series United City of Yorkville SSA No. 2004-104 Page 9 2016 Administration Report November 13, 2016 TABLE 6 SPECIAL SERVICE AREA NO 2004-104 MAXIMUM PARCEL SPECIAL TAXES Single Family Duplex Townhome 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 $3,136 $2,567 $2,167 Per Unit Levy Year Collection Year Aggregate United City of Yorkville SSA No. 2004-104 Page 10 2016 Administration Report November 13, 2016 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. 2015 Special Tax Receipts As of November 3, 2016 SSA No. 2004-104 2015 special tax receipts totaled $931,316. Special taxes in the amount $6,025 are unpaid for delinquency rate of 0.65%. 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 2015 PAID AND UNPAID SPECIAL TAXES 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. Five (5) delinquent parcels were presented for tax sale at the Kendall County Annual Tax Sale on October 27, 2016. Delinquent special taxes in the amount of $3,013 were sold for two (2) of the delinquent parcels. Delinquent special taxes in the amount of $6,025 for three (3) delinquent parcels were not sold. Owner Total Special Taxes Unpaid Special Taxes Percent Unpaid Homeowners $443,260.70 $0.00 0.00% Gladstone Builders & Developers Inc.$14,059.22 $6,025.38 42.86% Grande Reserve (Chicago) ASLI VI LLLP $473,996.56 $0.00 0.00% Total $931,316.48 $6,025.38 0.65% United City of Yorkville SSA No. 2004-104 Page 11 2016 Administration Report November 13, 2016 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 E. The number of units in each plat is summarized in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2004-104 LAND USE SUMMARY Bond Series Neighborhood 6 Series 2 No Townhome 156 Neighborhood 7 Series 2 No Townhome 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 1,245Total Number of UnitsRecordedLand UsePlat Equalized Assessed Value The 2015 equalized assessed value for taxable property in SSA No. 2004-104 was $15,674,873. The average assessed value per developed single-family dwelling unit equals $68,652. United City of Yorkville SSA No. 2004-104 Page 12 2016 Administration Report November 13, 2016 VI. 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 September 2, 2016, the outstanding principal was $10,834,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit D. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $1,607,000 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 $108,000 March 1, 2013 $26,000 September 1, 2016 $463,000 March 1, 2017 - projected $438,000 Total Redeemed $1,607,000 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 62 single family dwelling units. Two partial prepayments have been received. United City of Yorkville SSA No. 2004-104 Page 13 2016 Administration Report November 13, 2016 II. 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 $15,674,873 $47,024,619 $10,834,000 4.34:1 Value to Lien Ratio 2015 Equalized Assessed Value1 2015 Appraised Value2 Outstanding Bonds3 1 Source: Kendall County 2 Appraised Value is equal to three times the equalized assessed value. 3 As of September 2, 2016. United City of Yorkville SSA No. 2004-104 Page 14 2016 Administration Report November 13, 2016 VIII. Ad Valorem Property Tax Rates The 2015 general ad valorem tax rates for SSA No. 2004-104 are shown in Table 11 below. TABLE 11 SPECIAL SERVICE AREA NO 2004-104 2015 AD VALOREM PROPERTY TAX RATES4 4 Source: Kendall County Treasurer, for Tax Code BR047. City Rates 4 0.736060% Corporate 0.237950% Bonds and Interest 0.011280% I.M.R.F.0.000000% Police Protection 0.240690% Police Pension 0.195910% Garbage 0.000000% Audit 0.006860% Liability Insurance 0.009140% Social Security/IMRF 0.034230% School Crossing Guard 0.000000% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Bristol Township4 10.961800% County 0.790900% Bristol-Kendall Fire Protection District 0.807700% Forest Preserve 0.178700% Junior College #516 0.588500% Yorkville Library 0.328700% Bristol Township 0.133400% Bristol Road District 0.262600% School District CU-115 7.871300% Total Tax Rate 11.697860% EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2004-104 FUNDS AND ACCOUNTS Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o 20 0 4 10 4 Sp e c i a l Se r v i c e Ar e a No . 20 0 4 -10 4 Fu n d s a n d A c c o u n t s SS A N SS A N o. 20 0 4 - 1 0 4 Fu n d s / A c c o u n t s Re s e r v e F u n d Bo n d a n d Re b a t e F u n d Im p r o v e m e n t Ad m i n i s t r a t i v e Re s e r v e F u n d In t e r e s t F u n d Ca p i t a l i z e d In t e r e s t At Sp e c i a l Re d e m p t i o n At Re b a t e F u n d Fu n d Co s t o f I s s u a n c e Acc o u n t Ex p e n s e F u n d Acc o u n t Acc o u n t EXHIBIT B UNITED CITY OF YORKVILLE SSA NO. 2004-104 APPLICATION OF SPECIAL TAX Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o 20 0 4 10 4 Sp e c i a l Se r v i c e Ar e a No . 20 0 4 -10 4 Ap p l i c a t i o n o f S p e c i a l T a x 1 SS A N SS A N o. 20 0 4 - 1 0 4 Fu n d s / A c c o u n t s Re s e r v e F u n d Bo n d a n d In t e r e s t Fu n d Re b a t e F u n d Im p r o v e m e n t Ad m i n i s t r a t i v e Ex p e n s e Fund 3 In t e r e s t Fu n d 12 Ca p i t a l i z e d In t e r e s t At Sp e c i a l Re d e m p t i o n At Re b a t e F u n d Fu n d Co s t o f I s s u a n c e Acc o u n t Ex p e n s e Fund 2 Acc o u n t Acc o u n t 1. S p e c i a l T a x a p p l i e d i n s e q u e n c e s h o w n . 2. I n a n a m o u n t s u f f i c i e n t t o p a y D e b t S e r v i c e o n t h e B o n d s . EXHIBIT C UNITED CITY OF YORKVILLE SSA NO. 2004-104 APPLICATION OF EARNINGS Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o 2 0 0 4 10 4 Sp e c i a l Se r v i c e Ar e a No . 20 0 4 -10 4 Ap p l i c a t i o n o f E a r n i n g s 1 SS A N o . 2 0 0 4 - 1 0 4 Fu n d s Ad And Ac c o u n t Re s e r v e F u n d 2 Bo n d a n d In t e r e s t Fd Re b a t e F u n d Im p r o v e m e n t Fu n d Administrative Expense Fd Fun d Sp e c i a l Re d e m p t i o n Acc o u nt Ca p i t a l i z e d In t e r e s t Acc o u nt Co s t o f Is s u a n c e Acc o u nt Fund cc o u t cc o u t cc o u t 1. E a r n i n g s r e m a i n i n f u n d o r a c c o u n t f r o m w h ic h t h e y a c c r u e d u n l e s s o t h e r w i s e i n d i c a t e d . 2. R e s e r v e F u n d e a r n i n g s a r e t r a n s f e r r e d i n t o t h e I m p r o v e m e n t F u n d p r i o r t o c o m p l e t i o n o f t h e Sp e c i a l S e r v i c e s a n d t o t h e B on d a n d I n t e r e s t F u n d t h e r e a f t e r . EXHIBIT D UNITED CITY OF YORKVILLE SSA NO. 2004-104 DEBT SERVICE SCHEDULE Year Ending (3/1)Payment Date Principal Interest Debt Service 2017 3/1/2017 $248,000 $352,713 $600,713 2018 9/1/2017 $0 $323,468 $323,468 2018 3/1/2018 $256,000 $323,468 $579,468 2019 9/1/2018 $0 $315,308 $315,308 2019 3/1/2019 $285,000 $315,308 $600,308 2020 9/1/2019 $0 $306,223 $306,223 2020 3/1/2020 $317,000 $306,223 $623,223 2021 9/1/2020 $0 $296,119 $296,119 2021 3/1/2021 $354,000 $296,119 $650,119 2022 9/1/2021 $0 $284,835 $284,835 2022 3/1/2022 $387,000 $284,835 $671,835 2023 9/1/2022 $0 $272,499 $272,499 2023 3/1/2023 $428,000 $272,499 $700,499 2024 9/1/2023 $0 $258,857 $258,857 2024 3/1/2024 $469,000 $258,857 $727,857 2025 9/1/2024 $0 $243,908 $243,908 2025 3/1/2025 $507,000 $243,908 $750,908 2026 9/1/2025 $0 $227,747 $227,747 2026 3/1/2026 $557,000 $227,747 $784,747 2027 9/1/2026 $0 $209,993 $209,993 2027 3/1/2027 $608,000 $209,993 $817,993 2028 9/1/2027 $0 $190,613 $190,613 2028 3/1/2028 $660,000 $190,613 $850,613 2029 9/1/2028 $0 $169,575 $169,575 2029 3/1/2029 $719,000 $169,575 $888,575 2030 9/1/2029 $0 $146,657 $146,657 2030 3/1/2030 $782,000 $146,657 $928,657 2031 9/1/2030 $0 $121,731 $121,731 2031 3/1/2031 $846,000 $121,731 $967,731 2032 9/1/2031 $0 $94,764 $94,764 2032 3/1/2032 $917,000 $94,764 $1,011,764 2033 9/1/2032 $0 $65,535 $65,535 2033 3/1/2033 $989,000 $65,535 $1,054,535 2034 9/1/2033 $0 $34,011 $34,011 2034 3/1/2034 $1,067,000 $34,011 $1,101,011 EXHIBIT E UNITED CITY OF YORKVILLE SSA NO. 2004-104 AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F UNITED CITY OF YORKVILLE SSA NO. 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 UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2004-104 CENTRAL GRANDE RESERVE SPECIAL TAX 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 Special Tax Roll and Report Page 1 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 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 Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2004-104 October 5, 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 Tax Roll and Report Page 3 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 "First Series Property" means the lots in the following table: Neighborhood Lots Numbers / 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 Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2004-104 October 5, 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: Neighborhood Lots Numbers / Number of DUs Land Use Designation Recordation Data 6 156 DUs Townhome Property Final Plat Not Recorded, Number of DUs Based on Concept 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 Single-family Property 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 Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2004-104 October 5, 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 Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2004-104 October 5, 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 Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2004-104 October 5, 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. TABLE 1 SSA No. 2004-104 CENTRAL GRANDE RESERVE ESTIMATED PUBLIC IMPROVEMENT COSTS Anticipated To Be Funded PublicThrough SSA Public Improvement DescriptionImprovementNo. 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. Special Tax Roll and Report Page 9 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 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 Tax Roll and Report Page 10 United City of Yorkville Special Service Area No. 2004-104 October 5, 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 11 United City of Yorkville Special Service Area No. 2004-104 October 5, 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. TA B L E 2 SS A N o . 2 0 0 4 - 1 0 4 CE N T R A L G R A N D E R E S E R V E P. E . A N D E Q U I V A L E N T U N I T S FO R G R A N D E R E S E R V E S U B D I V I S I O N Co u n t T o t a l Dw e l l i n g T o t a l E q u i v a l e n t E q u i v a l e n t La n d U s e [ 1 ] U n i t s S t u d e n t s E m p l o y e e s A c r e s P . E . F a c t o r P. E . [ 2 ] U n i t [ 3 ] Units [4], [5] (1 ) S i n g l e - f a m i l y ( p e r D U ) 1 , 28 9 N A N A N A 3 . 5 0 4 , 51 1 . 5 0 1 . 0 0 0 1 , 2 8 9 . 0 0 0 (2 ) D u p l e x ( p e r D U ) 3 5 0 N A NA N A 3 . 0 0 1 , 0 5 0 . 0 0 0 . 8 5 7 3 0 0 . 0 0 0 (3 ) T o w n h o m e ( p e r D U ) 7 0 7 N A NA N A 3 . 0 0 2 , 1 2 1 . 0 0 0 . 8 5 7 6 0 6 . 0 0 0 (4 ) A p a r t m e n t ( p e r D U ) 3 0 0 NA N A N A 1 . 8 0 5 4 0 . 0 0 0 . 5 1 4 1 5 4 . 2 8 6 Sc h o o l 46.42946.429 (5 ) ( P e r S t u d e n t ) N A 6 0 0 N A N A 0 . 2 5 1 5 0 . 0 0 (6 ) ( P e r E m p l o y e e ) N A N A 5 0 N A 0 . 2 5 1 2 . 5 0 (7 ) C l u b h o u s e ( p e r C l u b h o u s e ) N A NA N A N A 2 2 . 5 0 2 2 . 5 0 6 . 4 2 9 6 . 4 2 9 (8 ) C o m m e r c i a l ( p e r a c r e ) N A N A N A 4 . 5 1 0 . 0 0 4 5 . 0 0 1 2 . 8 5 7 1 2 . 8 5 7 Gr a n d T o t a l [ 4 ] 2 , 6 4 6 6 0 0 5 0 4. 5 N A 8 , 4 5 2 . 5 0 6 8 . 9 4 3 2 , 4 1 5 . 0 0 0 [1 ] L a n d u s e s r e p r e s e n t t h e D w e l l i n g U n i t s a n d o t h e r p r o p e r t y i n N o r t h G r a n d e R e s e r v e , C e n t r a l G r a n d e R e s e r v e , a n d S o u t h G r a n d e Re s e r v e . [2 ] P . E . f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m be r o f d w e l l i n g u n i t s , s t u d e n t s , e m p l o y e e s . [3 ] E q u i v a l e n t u n i t s f o r l a n d u s e s 1 - 4 c o m p u t e d b y d i v i d i n g P . E . fa c t o r f o r e a c h s u c h l a n d u s e b y P . E . f a c t o r f o r s i n g l e - f a m i l y l a n d u s e . E q u i v a l e n t u n i t s f o r l a n d u s e s 5 , 6 , a n d 8 co m p u t e d b y d i v i d i n g t o t a l P . E . b y P . E . f a c t o r f o r s i n g l e - f a m i l y l a n d u s e . [4 ] E q u i v a l e n t u n i t f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m be r o f d w e l l i n g u n i t s , s c h o o l s , c l u b h o u s e s , o r a c r e s . [5 ] C a l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . TA B L E 3 SS A N o . 2 0 0 4 - 1 0 4 CE N T R A L G R A N D E R E S E R V E P. E . A N D E Q U I V A L E N T U N I T S FO R C E N T R A L G R A N D E R E S E R V E Co u n t T o t a l Dw e l l i n g T o t a l E q u i v a l e n t E q u i v a l e n t La n d U s e [ 1 ] U n i t s S t u d e n t s E m p l o y e e s A c r e s P . E . F a c t o r P. E . [ 2 ] U n i t [ 3 ] Units [4], [5] (1 ) S i n g l e - f a m i l y ( p e r D U ) 72 3 N A N A N A 3 . 5 0 2 , 5 3 0 . 5 0 1 . 0 0 0 7 2 3 . 0 0 0 (2 ) D u p l e x ( p e r D U ) 2 2 4 N A NA N A 3 . 0 0 6 7 2 . 0 0 0 . 8 5 7 1 9 2 . 0 0 0 (3 ) T o w n h o m e ( p e r D U ) 2 9 8 N A NA N A 3 . 0 0 8 9 4 . 0 0 0 . 8 5 7 2 5 5 . 4 2 9 (4 ) A p a r t m e n t ( p e r D U ) N A N A N A N A N A N A N A N A Sc h o o l 46.42946.429 (5 ) ( P e r S t u d e n t ) N A 6 0 0 N A N A 0 . 2 5 1 5 0 . 0 0 (6 ) ( P e r E m p l o y e e ) N A N A 5 0 N A 0 . 2 5 1 2 . 5 0 (7 ) C l u b h o u s e ( p e r C l u b h o u s e ) N A NA N A N A 2 2 . 5 0 2 2 . 5 0 6 . 4 2 9 6 . 4 2 9 (8 ) C o m m e r c i a l ( p e r a c r e ) N A N A N A N A N A N A N A N A Gr a n d T o t a l [ 4 ] 1 , 2 4 5 6 0 0 5 0 0. 0 N A 4 , 2 8 1 . 5 0 5 5 . 5 7 1 1 , 2 2 3 . 2 8 6 [1 ] L a n d u s e s r e p r e s e n t t h e D w e l l i n g U n i t s a n d o t h e r p r o p e r t y i n C e n t r a l G r a n d e R e s e r v e o n l y . [2 ] P . E . f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m be r o f d w e l l i n g u n i t s , s t u d e n t s , e m p l o y e e s . [3 ] E q u i v a l e n t u n i t s f o r l a n d u s e s 1 - 4 c o m p u t e d b y d i v i d i n g P . E . fa c t o r f o r e a c h s u c h l a n d u s e b y P . E . f a c t o r f o r s i n g l e - f a m i l y l a n d u s e . E q u i v a l e n t u n i t s f o r l a n d u s e s 5 , 6 , a n d 8 co m p u t e d b y d i v i d i n g t o t a l P . E . b y P . E . f a c t o r f o r s i n g l e - f a m i l y l a n d u s e . [4 ] E q u i v a l e n t u n i t f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m be r o f d w e l l i n g u n i t s , s c h o o l s , c l u b h o u s e s , o r a c r e s . [5 ] C a l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 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. TA B L E 4 SS A N o . 2 0 0 4 - 1 0 4 CE N T R A L G R A N D E R E S E R V E AV E R A G E W E E K D A Y T R I P S A N D E Q U I V A L E N T U N I T S FO R C E N T R A L G R A N D E R E S E R V E Co u n t Ave r a g e T o t a l T o t a l Dw e l l i n g W e e k d a y W e e k d a y E q u i v a l e n t E q u i v a l e n t La n d U s e [ 1 ] U n i t s S t u d e n t s E m p l o y e e s T r i p F a c t o r Tr i p s [ 2 ] U n i t [ 3 ] Units [4], [5] (1 ) S i n g l e - f a m i l y - T y p i c a l ( p e r D U ) 7 2 3 N A N A 9 . 5 7 6 , 9 1 9 . 1 1 1 . 0 0 0 7 2 3 . 0 0 0 (2 ) S i n g l e - f a m i l y - A g e T a r g e t e d ( p e r D U ) N A N A N A N A N A N A N A (3 ) D u p l e x ( p e r D U ) 2 2 4 N A N A 8 . 2 0 1 , 8 3 6 . 8 0 0 . 8 5 7 1 9 1 . 9 3 3 (4 ) T o w n h o m e ( p e r D U ) 2 9 8 N A N A 5 . 8 6 1 , 7 4 6 . 2 8 0 . 6 1 2 1 8 2 . 4 7 4 (5 ) A p a r t m e n t ( p e r D U ) N A N A N A N A N A N A N A Sc h o o l 63.95063.950 (6 ) ( P e r S t u d e n t ) N A 6 0 0 N A 1 . 0 2 6 1 2 . 0 0 (7 ) ( P e r E m p l o y e e ) N A N A 5 0 N A 0 . 0 0 (8 ) C l u b h o u s e ( p e r C l u b h o u s e ) N A N A N A 9 0 . 0 0 9 0 . 0 0 9 . 4 0 4 9 . 4 0 4 Gr a n d T o t a l [ 4 ] 1 , 2 4 5 6 0 0 5 0 N A 1 1 , 2 0 4 . 1 9 N A 1 , 1 7 0 . 7 6 2 [1 ] L a n d u s e s r e p r e s e n t t h e D w e l l i n g U n i t s a n d o t he r p r o p e r t y i n C e n t r a l G r a n d e R e s e r v e o n l y . [2 ] A v e r a g e w e e k d a y t r i p f a c t o r m u l t i p l i e d b y a p p li c a b l e n u m b e r o f d w e l l i n g un i t s , s t u d e n t s , e m p l o y e e s . [3 ] E q u i v a l e n t u n i t s f o r l a n d u s e s 1 - 5 c o m p u t e d b y d i v i d i n g a v er a g e w e e k d a y t r i p f a c t o r f o r e a c h s u c h l a n d u s e b y a v e r a g e w e e k da y t r i p f a c t o r f o r t y p i c a l s i n g l e - f a m i l y h o m e . Eq u i v a l e n t u n i t s f o r l a n d u s e s 6 a n d 7 c o m p u t e d b y d i v i d i n g t o t a l w e e k d a y t r i p s b y t h e a v e r a g e t r i p s f o r t h e t y p i c a l s i n g l e - f a m il y l a n d h o m e . [4 ] E q u i v a l e n t u n i t f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m b e r o f d w e l l i n g u n i t s , s c h o o l s , o r c l u b h o u s e s . [5 ] C a l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 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. TA B L E 5 SS A N o . 2 0 0 4 - 1 0 4 CE N T R A L G R A N D E R E S E R V E IM P E R V I O U S A R E A A N D E Q U I V A L E N T U N I T S FO R C E N T R A L G R A N D E R E S E R V E Im p e r v i o u s A r e a [ 2 ] T o t a l Dw e l l i n g C o v e r a g e E q u i v a l e n t E q u i v a l e n t La n d U s e [ 1 ] U n i t s D e n s i t y Acr e s F a c t o r Pe r D U T o t a l U n i t [ 3 ] Units [4], [5] (1 ) S i n g l e - f a m i l y - T y p i c a l ( p e r D U ) 7 2 3 2 . 5 7 N A 3 0 . 0 % 5 , 0 8 7 N A 1 . 0 0 0 7 2 3 . 0 0 0 (2 ) S i n g l e - f a m i l y - A g e T a r g e t e d ( p e r D U ) N A N A N A N A N A N A N A N A (3 ) D u p l e x ( p e r D U ) 2 2 4 5 . 47 N A 3 8 . 0 % 3 , 0 2 4 N A 0 . 5 9 5 1 3 3 . 1 8 5 (4 ) T o w n h o m e ( p e r D U ) 2 9 8 8 . 36 N A 6 5 . 0 % 3 , 3 8 5 N A 0 . 6 6 6 1 9 8 . 3 2 5 (5 ) A p a r t m e n t ( p e r D U ) N A N A N A N A N A N A N A N A (6 ) S c h o o l ( p e r s c h o o l ) N A N A 1 2 . 0 3 3 . 3 % N A 1 7 4 , 2 4 0 3 4 . 2 5 4 3 4 . 2 5 4 (7 ) C l u b h o u s e ( p e r c l u b h o u s e ) N A NA 4 . 5 1 5 2 . 8 % N A 1 0 3 , 7 2 9 2 0 . 3 9 2 2 0 . 3 9 2 Gr a n d T o t a l [ 4 ] 1 , 2 4 5 N A N A N A N A N A N A 1 , 1 0 9 . 1 5 5 [1 ] L a n d u s e s r e p r e s e n t D w e l l i n g U n i t s a n d o t h e r p r o p e r t y i n C e n t r a l G r a n d e R e s e r v e o n l y . [2 ] I m p e r v i o u s a r e a p e r d w e l l i n g u n i t f o r l a n d us e s 1 - 5 c o m p u t e d b y m u l t i p l y i n g c o v e ra g e f a c t o r b y 4 3 , 5 6 0 ( s q u a r e f e e t i n a n a cr e ) a n d t h e n d i v i d i n g b y d e n s i t y . T o t a l im p e r v i o u s a r e a f o r l a n d u s e s 6 a n d 7 c o m p u t e d b y m u l t i p l y i n g c o ve r a g e f a c t o r b y t o t a l l a n d s q u a r e f o o t a g e ( 4 3 , 5 6 0 m u l t i p l i e d b y a c r e s ) . [3 ] E q u i v a l e n t u n i t s f o r l a n d u s e s 1 - 5 c o m p u t e d b y d i v i d i n g i m pe r v i o u s a r e a f o r e a c h s u c h l a n d us e b y i m p e r v i o u s a r e a f o r t y p i ca l s i n g l e - f a m i l y h o m e . E q u i v a l e n t u n i t s f o r la n d u s e s 6 a n d 7 c o m p u t e d b y d i v i d i n g t o t a l i m p e r v i o u s a r e a b y i m p e r v i o u s a r e a f o r t h e t y p i c a l s i n g l e - f a m i l y l a n d h o m e . [4 ] E q u i v a l e n t u n i t f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m b e r o f d w e l l i n g u n i t s , s c h o o l s , o r c l u b h o u s e s . [5 ] C a l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 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. TABLE 6 SSA No. 2004-104 CENTRAL GRANDE RESERVE COMMUNITY WATER IMPROVEMENTS - COST PER EQUIVALENT UNIT TotalTotalCost Per EstimatedEquivalentEquivalent Community ImprovementCostUnits [1]Unit [2], [3] Water$578,4022,415.000$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 EquivalentUnit Allocated Land Use [1]Unit [2]Factor [3]Cost [4], [5] (1)Single-family - Typical (per DU)$2401.000$240 (2)Single-family - Age Targeted (per DU)$2401.000$240 (3)Duplex (per DU)$2400.857$205 (4)Townhome (per DU)$2400.857$205 (5)Apartment (per DU)$2400.514$123 (6)School (per school)$24046.429$11,120 (7)Clubhouse (per clubhouse)$2406.429$1,540 (8)Commercial (per parcel)$24012.857$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- CENTRAL GRANDE COMMUNITY ROAD AND ASSOCIATED SEWER, WAT CENTRAL GRANDE RESERVE COST Improvement Description Sewer and Water Road Associated Lift Station Road Improvements Storm Sewer Improvements Road Associated Storm Sewer Main Storm Water Detention (Earthwork) Storm Water Detention Basins ------------------------------ Grand Total [4] [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. -104 RESERVE TER, AND STORM SEWER IMPROVEMENTS T PER EQUIVALENT UNIT TotalTotalCost Per EstimatedEquivalentEquivalent Cost [1]Units [2]Unit [3], [4] $2,132,2121,223.286$1,743 $361,5001,223.286$296 $1,998,6891,170.762$1,707 $1,111,3991,109.155$1,002 $361,4981,109.155$326 $3,925,0701,109.155$3,539 $2,527,5001,109.155$2,279 ---------------------------------------- $12,417,868$10,891 TA B L E 9 SS A N o . 2 0 0 4 - 1 0 4 CE N T R A L G R A N D E R E S E R V E CO M M U N I T Y R O A D A N D A S S O C I A T E D S E W E R , W A T E R , A N D S T O R M I M P R O V E M E N T S CE N T R A L G R A N D E R E S E R V E - A L L O C A T E D C O S T B Y L A N D U S E Se w e r a n d W a t e r I m p r o v e m e n t s R o a d I m p r o v e m e n t s S t o r m S e w e r I m p r o v e m e n t s Co s t P e r Eq u i v a l e n t C o s t P e r Eq u i v a l e n t C o s t P e rEquivalent Eq u i v a l e n t U n i t All o c a t e d E q u i v a l e n t U n i t All o c a t e d E q u i v a l e n t U n i t Allocated La n d U s e [ 1 ] U n i t [ 2 ] F a c t o r [ 3 ] C o s t [ 4 ] , [ 7 ] U n i t [ 2 ] F a c t o r [ 5 ] C o s t [ 4 ] , [ 7 ] U n i t [ 2 ] F a c t o r [ 6 ] C o s t [ 4 ] , [ 7 ] (1 ) S i n g l e - f a m i l y - T y p i c a l ( p e r D U ) $2 , 0 3 9 1 . 0 0 0 $ 2 , 0 3 9 $ 1 , 7 0 7 1 . 00 0 $ 1 , 7 0 7 $ 7 , 1 4 5 1 . 0 0 0 $ 7 , 1 4 5 (2 ) S i n g l e - f a m i l y - A g e T a r g e t e d ( p e r D U ) N A N A N A N A N A N A N A N A N A (3 ) D u p l e x ( p e r D U ) $ 2 , 0 3 9 0 . 8 5 7 $ 1 , 74 7 $ 1 , 7 0 7 0 . 8 5 7 $ 1 , 4 6 3 $ 7 , 1 4 5 0 . 5 9 5 $ 4 , 2 4 9 (4 ) T o w n h o m e ( p e r D U ) $ 2 , 0 3 9 0 . 8 5 7 $ 1 , 74 7 $ 1 , 7 0 7 0 . 6 1 2 $ 1 , 0 4 5 $ 7 , 1 4 5 0 . 6 6 6 $ 4 , 7 5 5 (5 ) A p a r t m e n t ( p e r D U ) N A N A N A N A N A N A N A N A N A (6 ) S c h o o l ( p e r s c h o o l ) $ 2 , 0 3 9 4 6 . 4 2 9 $9 4 , 6 4 6 $ 1 , 7 0 7 6 3 . 9 5 0 $ 1 0 9 , 17 3 $ 7 , 1 4 5 3 4 . 2 5 4 $ 2 4 4 , 7 6 0 (7 ) C l u b h o u s e ( p e r c l u b h o u s e ) $ 2 , 0 3 9 6 . 4 2 9 $1 3 , 1 0 5 $ 1 , 7 0 7 9 . 4 0 4 $ 1 6 , 05 5 $ 7 , 1 4 5 2 0 . 3 9 2 $ 1 4 5 , 7 1 0 (8 ) C o m m e r c i a l ( p e r p a r c e l ) N A N A N A N A N A N A N A N A N A [1 ] L a n d u s e s r e p r e s e n t t h e D w e l l i n g U n i t s a n d o t h e r p r o p e r t y w i t h i n C e n t r a l G r a n d e R e s e r v e o n l y . [2 ] F r o m T a b l e 8 . [3 ] F r o m T a b l e 3 . [4 ] C o s t p e r e q u i v a l e n t u n i t m u l t i i p l i e d b y e q u i v a l e n t u n i t f a c t o r . [5 ] F r o m T a b l e 4 . [6 ] F r o m T a b l e 5 . [7 ] C a l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . Special Tax Roll and Report Page 22 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 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. TA B L E 1 0 SS A N o . 2 0 0 4 - 1 0 4 CE N T R A L G R A N D E R E S E R V E NE I G H B O R H O O D I M P R O V E M E N T S CE N T R A L G R A N D E R E S E R V E - A L L O C A T E D C O S T B Y L A N D U S E Se w e r a n d W a t e r I m p r o v e m e n t s R o a d I m p r o v e m e n t s S t o r m S e w e r I m p r o v e m e n t s Dw e l l i n g All o c a t e d D w e l l i n g All o c a t e d D w e l l i n g Allocated La n d U s e [ 1 ] T o t a l [ 2 ] U n i t s [ 3 ] C o s t [ 4 ] , [ 5 ] T o t a l [ 2 ] U n i ts [ 3 ] C o s t [ 4 ] , [ 5 ] T o t a l [ 2 ] U n i t s [ 3 ] C o s t [ 4 ] , [ 5 ] (1 ) S i n g l e - f a m i l y - T y p i c a l ( p e r D U ) $ 5 , 0 6 1 , 0 0 0 7 2 3 $ 7 , 0 0 0 $ 3 , 7 4 2 , 0 5 3 7 2 3 $ 5 , 1 7 6 $ 2 , 5 3 0 , 5 0 0 7 2 3 $ 3 , 5 0 0 (2 ) S i n g l e - f a m i l y - A g e T a r g e t e d ( p e r D U ) N A N A N A N A N A N A N A N A N A (3 ) D u p l e x ( p e r D U ) $ 1 , 0 3 0 , 4 0 0 2 2 4 $ 4 , 6 0 0 $ 7 5 6 , 0 0 0 2 2 4 $ 3 , 3 7 5 $ 3 5 8 , 4 0 0 2 2 4 $ 1 , 6 0 0 (4 ) T o w n h o m e ( p e r D U ) $ 1 , 3 1 1 , 2 0 0 2 9 8 $ 4 , 4 0 0 $ 7 5 2 , 4 5 0 2 9 8 $ 2 , 5 2 5 $ 4 1 7 , 2 0 0 2 9 8 $ 1 , 4 0 0 (5 ) A p a r t m e n t ( p e r D U ) N A N A N A N A N A N A N A N A N A [1 ] L a n d u s e s r e p r e s e n t t h e D w e ll i n g U n i t a n d o t h e r p r o p e r t y w i t h in C e n t r a l G r a n d e R e s e r v e o n l y . [2 ] E x h i b i t A . [3 ] F r o m T a b l e 3 . [4 ] T o t a l c o s t d i v i d e d b y nu m b e r o f d w e l l i n g u n i t s . [5 ] C a l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . Special Tax Roll and Report Page 24 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 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. TABLE 11 SSA No. 2004-104 CENTRAL GRANDE RESERVE CENTRAL GRANDE RESERVE - TOTAL ALLOCATED COST BY LAND USE Land Use [1]TotalCommunityNeighborhood (1)Single-family - Typical (per DU)$26,806$11,131$15,676 (2)Single-family - Age Targeted (per DU)NANANA (3)Duplex (per DU)$17,239$7,664$9,575 (4)Townhome (per DU)$16,078$7,753$8,325 (5)Apartment (per DU)NANANA (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. Special Tax Roll and Report Page 26 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 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. TA B L E 1 2 SS A N o . 2 0 0 4 - 1 0 4 CE N T R A L G R A N D E R E S E R V E CO S T S F U N D E D B Y B O N D S BY D E V E L O P M E N T A R E A A N D L A N D U S E SS A N o . 2 0 0 4 - 1 0 4 C E N T R A L G R A N D E R E S E R V E F U N D E D C O S T S NO R T H G R A N D E R E S E R V E C E N T R A L G R A N D E R E S E R V E S O U T H G R A N D E R E S E R V E La n d U s e T o t a l C o m m u n i t y N e i g h b o r h o o d T o t a l C o m m u n i t y N e i g h b o r h o o d T o t a l C o m m u n i t y N e i g h b o r h o o d (1 ) S i n g l e - f a m i l y P r o p e r t y ( p e r D U ) N A N A N A $ 1 8 , 6 4 1 $ 8 , 4 6 3 $ 1 0 , 1 7 8 N A N A N A (2 ) D u p l e x P r o p e r t y ( p e r D U ) N A N A N A $ 1 5 , 2 4 8 $ 5 , 9 7 5 $ 9 , 2 7 3 N A N A N A (3 ) T o w n h o m e P r o p e r t y ( p e r D U ) N A N A N A $ 1 2 , 8 8 0 $ 5 , 9 9 9 $ 6 , 8 8 2 N A N A N A (4 ) S c h o o l P r o p e r t y ( p e r s c h o o l ) N A N A N A $ 0 $ 0 $ 0 N A N A N A (5 ) C l u b h o u s e P r o p e r t y ( p e r c l u b h o u s e ) N A N A N A $ 0 $ 0 $ 0 N A N A N A Special Tax Roll and Report Page 28 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 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 29 United City of Yorkville Special Service Area No. 2004-104 October 5, 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. TABLE 13 SSA No. 2004-104 CENTRAL GRANDE RESERVE CENTRAL GRANDE RESERVE - EQUIVALENT UNITS FOR FUNDED COSTS BY LAND USE EquivalentTotal FundedUnitDwellingEquivalent Land UseCostsFactor UnitsUnits (1)Single-family Property (per DU)$18,6411.000723723.000 (2)Duplex Property (per DU)$15,2480.818224183.232 (3)Townhome Property (per DU)$12,8800.691298205.907 (4)School Property (per school)$00.000NA0.000 (5)Clubhouse Property (per clubhouse)$00.000NA0.000 Grand Total1,2451,112.139 Special Tax Roll and Report Page 31 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 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. TABLE 14 SSA No. 2004-104 CENTRAL GRANDE RESERVE MAXIMUM PARCEL SPECIAL TAX PER EQUIVALENT UNIT CALENDAR YEAR 2005 Maximum RequiredParcel MaximumSpecial Tax ParcelTotalPer SpecialEquivalentEquivalent Development AreaTaxesUnitsUnit [1] Central Grande Reserve$2,334,2851,112.139$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 TaxMaximum Per EquivalentParcel EquivalentUnitSpecial Land UseUnitFactor Tax [1] (1)Single-family Property (per DU)$2,0991.000$2,099.00 (2)Duplex Property (per DU)$2,0990.818$1,717.00 (3)Townhome Property (per DU)$2,0990.691$1,450.00 (4)School Property (per school)NANANA (5)Clubhouse Property (per clubhouse)NANANA [1]Calculations may vary slightly due to rounding. Special Tax Roll and Report Page 33 United City of Yorkville Special Service Area No. 2004-104 October 5, 2004 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.C 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 34 United City of Yorkville Special Service Area No. 2004-104 October 5, 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 35 United City of Yorkville Special Service Area No. 2004-104 October 5, 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 36 United City of Yorkville Special Service Area No. 2004-104 October 5, 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:\Clients2\Yorkville\Grande Reserve\SSA Report\Central SSA\Central Fixed SSA Report 5.doc 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 - 7NBH 8NBH 9 - 16SCHOOLCLUBHOUSE IMPROVEMENTSTOTALTHMDUPSFHPROPERTYPROPERTY 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$86,581$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$864,567$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 UNITS1,245298224723NA NA EXHIBIT B SPECIAL TAX ROLL Le v i e d M a x i m u m P a r c e l S p e c i a l Ca l e n d a r T a x P e r D w e l l i n g U n i t [ 1 ] Ye a r SF DU P TH M 20 0 5 $ 2 , 0 9 9 . 0 0 $ 1 , 71 7 . 0 0 $ 1 , 4 5 0 . 0 0 20 0 6 $ 2 , 1 3 0 . 0 0 $ 1 , 74 3 . 0 0 $ 1 , 4 7 2 . 0 0 20 0 7 $ 2 , 1 6 2 . 0 0 $ 1 , 76 9 . 0 0 $ 1 , 4 9 4 . 0 0 20 0 8 $ 2 , 1 9 4 . 0 0 $ 1 , 79 6 . 0 0 $ 1 , 5 1 6 . 0 0 20 0 9 $ 2 , 2 2 7 . 0 0 $ 1 , 82 3 . 0 0 $ 1 , 5 3 9 . 0 0 20 1 0 $ 2 , 2 6 0 . 0 0 $ 1 , 85 0 . 0 0 $ 1 , 5 6 2 . 0 0 20 1 1 $ 2 , 2 9 4 . 0 0 $ 1 , 87 8 . 0 0 $ 1 , 5 8 5 . 0 0 20 1 2 $ 2 , 3 2 8 . 0 0 $ 1 , 90 6 . 0 0 $ 1 , 6 0 9 . 0 0 20 1 3 $ 2 , 3 6 3 . 0 0 $ 1 , 93 5 . 0 0 $ 1 , 6 3 3 . 0 0 20 1 4 $ 2 , 3 9 8 . 0 0 $ 1 , 96 4 . 0 0 $ 1 , 6 5 7 . 0 0 20 1 5 $ 2 , 4 3 4 . 0 0 $ 1 , 99 3 . 0 0 $ 1 , 6 8 2 . 0 0 20 1 6 $ 2 , 4 7 1 . 0 0 $ 2 , 02 3 . 0 0 $ 1 , 7 0 7 . 0 0 20 1 7 $ 2 , 5 0 8 . 0 0 $ 2 , 05 3 . 0 0 $ 1 , 7 3 3 . 0 0 20 1 8 $ 2 , 5 4 6 . 0 0 $ 2 , 08 4 . 0 0 $ 1 , 7 5 9 . 0 0 20 1 9 $ 2 , 5 8 4 . 0 0 $ 2 , 11 5 . 0 0 $ 1 , 7 8 5 . 0 0 20 2 0 $ 2 , 6 2 3 . 0 0 $ 2 , 14 7 . 0 0 $ 1 , 8 1 2 . 0 0 20 2 1 $ 2 , 6 6 2 . 0 0 $ 2 , 17 9 . 0 0 $ 1 , 8 3 9 . 0 0 20 2 2 $ 2 , 7 0 2 . 0 0 $ 2 , 21 2 . 0 0 $ 1 , 8 6 7 . 0 0 20 2 3 $ 2 , 7 4 3 . 0 0 $ 2 , 24 5 . 0 0 $ 1 , 8 9 5 . 0 0 20 2 4 $ 2 , 7 8 4 . 0 0 $ 2 , 27 9 . 0 0 $ 1 , 9 2 3 . 0 0 20 2 5 $ 2 , 8 2 6 . 0 0 $ 2 , 31 3 . 0 0 $ 1 , 9 5 2 . 0 0 20 2 6 $ 2 , 8 6 8 . 0 0 $ 2 , 34 8 . 0 0 $ 1 , 9 8 1 . 0 0 20 2 7 $ 2 , 8 6 8 . 0 0 $ 2 , 34 8 . 0 0 $ 2 , 0 1 1 . 0 0 20 2 8 $ 2 , 9 5 5 . 0 0 $ 2 , 41 9 . 0 0 $ 2 , 0 1 1 . 0 0 20 2 9 $ 2 , 9 9 9 . 0 0 $ 2 , 45 5 . 0 0 $ 2 , 0 7 2 . 0 0 20 3 0 $ 3 , 0 4 4 . 0 0 $ 2 , 49 2 . 0 0 $ 2 , 1 0 3 . 0 0 20 3 1 $ 3 , 0 9 0 . 0 0 $ 2 , 52 9 . 0 0 $ 2 , 1 3 5 . 0 0 20 3 2 $ 3 , 1 3 6 . 0 0 $ 2 , 56 7 . 0 0 $ 2 , 1 6 7 . 0 0 [1 ] S F i s S i n g l e - f a m i l y P r o p e r ty , D U P i s D u p l e x P r o p e r t y , a n d T H M i s T o w n h o m e P r o p e r t y . UN I T E D C I T Y O F Y O R K V I L L E SS A N o . 2 0 0 4 - 1 0 4 CE N T R A L G R A N D E R E S E R V E SP E C I A L T A X R O L L CA L E N D A R Y E A R 2 0 0 5 T H R O U G H C A L E N D A R Y E A R 2 0 3 2 Pe r m a n e n t I n d e x N u m b e r 02 - 1 1 - 3 0 0 - 0 0 5 0 2 - 1 1 - 4 0 0 - 0 0 5 0 2 - 1 4 - 1 0 0 - 0 0 7 SF H D U P T H M S F H D U P T H M S F H D U P T H M 0 0 0 0 2 6 0 2 3 8 0 1 5 6 $0 $ 0 $ 0 $ 0 $ 4 4 , 6 4 2 $ 0 $ 4 9 9 , 5 6 2 $ 0 $ 2 2 6 , 2 0 0 $0 $ 0 $ 0 $ 0 $ 4 5 , 3 1 8 $ 0 $ 5 0 6 , 9 4 0 $ 0 $ 2 2 9 , 6 3 2 $0 $ 0 $ 0 $ 0 $ 4 5 , 9 9 4 $ 0 $ 5 1 4 , 5 5 6 $ 0 $ 2 3 3 , 0 6 4 $0 $ 0 $ 0 $ 0 $ 4 6 , 6 9 6 $ 0 $ 5 2 2 , 1 7 2 $ 0 $ 2 3 6 , 4 9 6 $0 $ 0 $ 0 $ 0 $ 4 7 , 3 9 8 $ 0 $ 5 3 0 , 0 2 6 $ 0 $ 2 4 0 , 0 8 4 $0 $ 0 $ 0 $ 0 $ 4 8 , 1 0 0 $ 0 $ 5 3 7 , 8 8 0 $ 0 $ 2 4 3 , 6 7 2 $0 $ 0 $ 0 $ 0 $ 4 8 , 8 2 8 $ 0 $ 5 4 5 , 9 7 2 $ 0 $ 2 4 7 , 2 6 0 $0 $ 0 $ 0 $ 0 $ 4 9 , 5 5 6 $ 0 $ 5 5 4 , 0 6 4 $ 0 $ 2 5 1 , 0 0 4 $0 $ 0 $ 0 $ 0 $ 5 0 , 3 1 0 $ 0 $ 5 6 2 , 3 9 4 $ 0 $ 2 5 4 , 7 4 8 $0 $ 0 $ 0 $ 0 $ 5 1 , 0 6 4 $ 0 $ 5 7 0 , 7 2 4 $ 0 $ 2 5 8 , 4 9 2 $0 $ 0 $ 0 $ 0 $ 5 1 , 8 1 8 $ 0 $ 5 7 9 , 2 9 2 $ 0 $ 2 6 2 , 3 9 2 $0 $ 0 $ 0 $ 0 $ 5 2 , 5 9 8 $ 0 $ 5 8 8 , 0 9 8 $ 0 $ 2 6 6 , 2 9 2 $0 $ 0 $ 0 $ 0 $ 5 3 , 3 7 8 $ 0 $ 5 9 6 , 9 0 4 $ 0 $ 2 7 0 , 3 4 8 $0 $ 0 $ 0 $ 0 $ 5 4 , 1 8 4 $ 0 $ 6 0 5 , 9 4 8 $ 0 $ 2 7 4 , 4 0 4 $0 $ 0 $ 0 $ 0 $ 5 4 , 9 9 0 $ 0 $ 6 1 4 , 9 9 2 $ 0 $ 2 7 8 , 4 6 0 $0 $ 0 $ 0 $ 0 $ 5 5 , 8 2 2 $ 0 $ 6 2 4 , 2 7 4 $ 0 $ 2 8 2 , 6 7 2 $0 $ 0 $ 0 $ 0 $ 5 6 , 6 5 4 $ 0 $ 6 3 3 , 5 5 6 $ 0 $ 2 8 6 , 8 8 4 $0 $ 0 $ 0 $ 0 $ 5 7 , 5 1 2 $ 0 $ 6 4 3 , 0 7 6 $ 0 $ 2 9 1 , 2 5 2 $0 $ 0 $ 0 $ 0 $ 5 8 , 3 7 0 $ 0 $ 6 5 2 , 8 3 4 $ 0 $ 2 9 5 , 6 2 0 $0 $ 0 $ 0 $ 0 $ 5 9 , 2 5 4 $ 0 $ 6 6 2 , 5 9 2 $ 0 $ 2 9 9 , 9 8 8 $0 $ 0 $ 0 $ 0 $ 6 0 , 1 3 8 $ 0 $ 6 7 2 , 5 8 8 $ 0 $ 3 0 4 , 5 1 2 $0 $ 0 $ 0 $ 0 $ 6 1 , 0 4 8 $ 0 $ 6 8 2 , 5 8 4 $ 0 $ 3 0 9 , 0 3 6 $0 $ 0 $ 0 $ 0 $ 6 1 , 0 4 8 $ 0 $ 6 8 2 , 5 8 4 $ 0 $ 3 1 3 , 7 1 6 $0 $ 0 $ 0 $ 0 $ 6 2 , 8 9 4 $ 0 $ 7 0 3 , 2 9 0 $ 0 $ 3 1 3 , 7 1 6 $0 $ 0 $ 0 $ 0 $ 6 3 , 8 3 0 $ 0 $ 7 1 3 , 7 6 2 $ 0 $ 3 2 3 , 2 3 2 $0 $ 0 $ 0 $ 0 $ 6 4 , 7 9 2 $ 0 $ 7 2 4 , 4 7 2 $ 0 $ 3 2 8 , 0 6 8 $0 $ 0 $ 0 $ 0 $ 6 5 , 7 5 4 $ 0 $ 7 3 5 , 4 2 0 $ 0 $ 3 3 3 , 0 6 0 $0 $ 0 $ 0 $ 0 $ 6 6 , 7 4 2 $ 0 $ 7 4 6 , 3 6 8 $ 0 $ 3 3 8 , 0 5 2 Le v i e d M a x i m u m P a r c e l S p e c i a l Ca l e n d a r T a x P e r D w e l l i n g U n i t [ 1 ] Ye a r SF DU P TH M 20 0 5 $ 2 , 0 9 9 . 0 0 $ 1 , 71 7 . 0 0 $ 1 , 4 5 0 . 0 0 20 0 6 $ 2 , 1 3 0 . 0 0 $ 1 , 74 3 . 0 0 $ 1 , 4 7 2 . 0 0 20 0 7 $ 2 , 1 6 2 . 0 0 $ 1 , 76 9 . 0 0 $ 1 , 4 9 4 . 0 0 20 0 8 $ 2 , 1 9 4 . 0 0 $ 1 , 79 6 . 0 0 $ 1 , 5 1 6 . 0 0 20 0 9 $ 2 , 2 2 7 . 0 0 $ 1 , 82 3 . 0 0 $ 1 , 5 3 9 . 0 0 20 1 0 $ 2 , 2 6 0 . 0 0 $ 1 , 85 0 . 0 0 $ 1 , 5 6 2 . 0 0 20 1 1 $ 2 , 2 9 4 . 0 0 $ 1 , 87 8 . 0 0 $ 1 , 5 8 5 . 0 0 20 1 2 $ 2 , 3 2 8 . 0 0 $ 1 , 90 6 . 0 0 $ 1 , 6 0 9 . 0 0 20 1 3 $ 2 , 3 6 3 . 0 0 $ 1 , 93 5 . 0 0 $ 1 , 6 3 3 . 0 0 20 1 4 $ 2 , 3 9 8 . 0 0 $ 1 , 96 4 . 0 0 $ 1 , 6 5 7 . 0 0 20 1 5 $ 2 , 4 3 4 . 0 0 $ 1 , 99 3 . 0 0 $ 1 , 6 8 2 . 0 0 20 1 6 $ 2 , 4 7 1 . 0 0 $ 2 , 02 3 . 0 0 $ 1 , 7 0 7 . 0 0 20 1 7 $ 2 , 5 0 8 . 0 0 $ 2 , 05 3 . 0 0 $ 1 , 7 3 3 . 0 0 20 1 8 $ 2 , 5 4 6 . 0 0 $ 2 , 08 4 . 0 0 $ 1 , 7 5 9 . 0 0 20 1 9 $ 2 , 5 8 4 . 0 0 $ 2 , 11 5 . 0 0 $ 1 , 7 8 5 . 0 0 20 2 0 $ 2 , 6 2 3 . 0 0 $ 2 , 14 7 . 0 0 $ 1 , 8 1 2 . 0 0 20 2 1 $ 2 , 6 6 2 . 0 0 $ 2 , 17 9 . 0 0 $ 1 , 8 3 9 . 0 0 20 2 2 $ 2 , 7 0 2 . 0 0 $ 2 , 21 2 . 0 0 $ 1 , 8 6 7 . 0 0 20 2 3 $ 2 , 7 4 3 . 0 0 $ 2 , 24 5 . 0 0 $ 1 , 8 9 5 . 0 0 20 2 4 $ 2 , 7 8 4 . 0 0 $ 2 , 27 9 . 0 0 $ 1 , 9 2 3 . 0 0 20 2 5 $ 2 , 8 2 6 . 0 0 $ 2 , 31 3 . 0 0 $ 1 , 9 5 2 . 0 0 20 2 6 $ 2 , 8 6 8 . 0 0 $ 2 , 34 8 . 0 0 $ 1 , 9 8 1 . 0 0 20 2 7 $ 2 , 8 6 8 . 0 0 $ 2 , 34 8 . 0 0 $ 2 , 0 1 1 . 0 0 20 2 8 $ 2 , 9 5 5 . 0 0 $ 2 , 41 9 . 0 0 $ 2 , 0 1 1 . 0 0 20 2 9 $ 2 , 9 9 9 . 0 0 $ 2 , 45 5 . 0 0 $ 2 , 0 7 2 . 0 0 20 3 0 $ 3 , 0 4 4 . 0 0 $ 2 , 49 2 . 0 0 $ 2 , 1 0 3 . 0 0 20 3 1 $ 3 , 0 9 0 . 0 0 $ 2 , 52 9 . 0 0 $ 2 , 1 3 5 . 0 0 20 3 2 $ 3 , 1 3 6 . 0 0 $ 2 , 56 7 . 0 0 $ 2 , 1 6 7 . 0 0 [1 ] S F i s S i n g l e - f a m i l y P r o p e r ty , D U P i s D u p l e x P r o p e r t y , a n d T H M i s T o w n h o m e P r o p e r t y . UN I T E D C I T Y O F Y O R K V I L L E SS A N o . 2 0 0 4 - 1 0 4 CE N T R A L G R A N D E R E S E R V E SP E C I A L T A X R O L L CA L E N D A R Y E A R 2 0 0 5 T H R O U G H C A L E N D A R Y E A R 2 0 3 2 Pe r m a n e n t I n d e x N u m b e r 02 - 1 4 - 1 0 0 - 0 0 9 0 2 - 1 4 - 2 0 1 - 0 0 1 0 2 - 1 4 - 3 5 2 - 0 0 1 SF H D U P T H M S F H D U P T H M S F H D U P T H M 17 3 0 0 3 5 1 9 8 1 4 2 6 7 0 0 $3 6 3 , 1 2 7 $ 0 $ 0 $ 7 3 , 4 6 5 $ 3 3 9 , 9 6 6 $ 2 0 5 , 9 0 0 $ 1 4 0 , 6 3 3 $ 0 $ 0 $3 6 8 , 4 9 0 $ 0 $ 0 $ 7 4 , 5 5 0 $ 3 4 5 , 1 1 4 $ 2 0 9 , 0 2 4 $ 1 4 2 , 7 1 0 $ 0 $ 0 $3 7 4 , 0 2 6 $ 0 $ 0 $ 7 5 , 6 7 0 $ 3 5 0 , 2 6 2 $ 2 1 2 , 1 4 8 $ 1 4 4 , 8 5 4 $ 0 $ 0 $3 7 9 , 5 6 2 $ 0 $ 0 $ 7 6 , 7 9 0 $ 3 5 5 , 6 0 8 $ 2 1 5 , 2 7 2 $ 1 4 6 , 9 9 8 $ 0 $ 0 $3 8 5 , 2 7 1 $ 0 $ 0 $ 7 7 , 9 4 5 $ 3 6 0 , 9 5 4 $ 2 1 8 , 5 3 8 $ 1 4 9 , 2 0 9 $ 0 $ 0 $3 9 0 , 9 8 0 $ 0 $ 0 $ 7 9 , 1 0 0 $ 3 6 6 , 3 0 0 $ 2 2 1 , 8 0 4 $ 1 5 1 , 4 2 0 $ 0 $ 0 $3 9 6 , 8 6 2 $ 0 $ 0 $ 8 0 , 2 9 0 $ 3 7 1 , 8 4 4 $ 2 2 5 , 0 7 0 $ 1 5 3 , 6 9 8 $ 0 $ 0 $4 0 2 , 7 4 4 $ 0 $ 0 $ 8 1 , 4 8 0 $ 3 7 7 , 3 8 8 $ 2 2 8 , 4 7 8 $ 1 5 5 , 9 7 6 $ 0 $ 0 $4 0 8 , 7 9 9 $ 0 $ 0 $ 8 2 , 7 0 5 $ 3 8 3 , 1 3 0 $ 2 3 1 , 8 8 6 $ 1 5 8 , 3 2 1 $ 0 $ 0 $4 1 4 , 8 5 4 $ 0 $ 0 $ 8 3 , 9 3 0 $ 3 8 8 , 8 7 2 $ 2 3 5 , 2 9 4 $ 1 6 0 , 6 6 6 $ 0 $ 0 $4 2 1 , 0 8 2 $ 0 $ 0 $ 8 5 , 1 9 0 $ 3 9 4 , 6 1 4 $ 2 3 8 , 8 4 4 $ 1 6 3 , 0 7 8 $ 0 $ 0 $4 2 7 , 4 8 3 $ 0 $ 0 $ 8 6 , 4 8 5 $ 4 0 0 , 5 5 4 $ 2 4 2 , 3 9 4 $ 1 6 5 , 5 5 7 $ 0 $ 0 $4 3 3 , 8 8 4 $ 0 $ 0 $ 8 7 , 7 8 0 $ 4 0 6 , 4 9 4 $ 2 4 6 , 0 8 6 $ 1 6 8 , 0 3 6 $ 0 $ 0 $4 4 0 , 4 5 8 $ 0 $ 0 $ 8 9 , 1 1 0 $ 4 1 2 , 6 3 2 $ 2 4 9 , 7 7 8 $ 1 7 0 , 5 8 2 $ 0 $ 0 $4 4 7 , 0 3 2 $ 0 $ 0 $ 9 0 , 4 4 0 $ 4 1 8 , 7 7 0 $ 2 5 3 , 4 7 0 $ 1 7 3 , 1 2 8 $ 0 $ 0 $4 5 3 , 7 7 9 $ 0 $ 0 $ 9 1 , 8 0 5 $ 4 2 5 , 1 0 6 $ 2 5 7 , 3 0 4 $ 1 7 5 , 7 4 1 $ 0 $ 0 $4 6 0 , 5 2 6 $ 0 $ 0 $ 9 3 , 1 7 0 $ 4 3 1 , 4 4 2 $ 2 6 1 , 1 3 8 $ 1 7 8 , 3 5 4 $ 0 $ 0 $4 6 7 , 4 4 6 $ 0 $ 0 $ 9 4 , 5 7 0 $ 4 3 7 , 9 7 6 $ 2 6 5 , 1 1 4 $ 1 8 1 , 0 3 4 $ 0 $ 0 $4 7 4 , 5 3 9 $ 0 $ 0 $ 9 6 , 0 0 5 $ 4 4 4 , 5 1 0 $ 2 6 9 , 0 9 0 $ 1 8 3 , 7 8 1 $ 0 $ 0 $4 8 1 , 6 3 2 $ 0 $ 0 $ 9 7 , 4 4 0 $ 4 5 1 , 2 4 2 $ 2 7 3 , 0 6 6 $ 1 8 6 , 5 2 8 $ 0 $ 0 $4 8 8 , 8 9 8 $ 0 $ 0 $ 9 8 , 9 1 0 $ 4 5 7 , 9 7 4 $ 2 7 7 , 1 8 4 $ 1 8 9 , 3 4 2 $ 0 $ 0 $4 9 6 , 1 6 4 $ 0 $ 0 $ 1 0 0 , 3 8 0 $ 4 6 4 , 9 0 4 $ 2 8 1 , 3 0 2 $ 1 9 2 , 1 5 6 $ 0 $ 0 $4 9 6 , 1 6 4 $ 0 $ 0 $ 1 0 0 , 3 8 0 $ 4 6 4 , 9 0 4 $ 2 8 5 , 5 6 2 $ 1 9 2 , 1 5 6 $ 0 $ 0 $5 1 1 , 2 1 5 $ 0 $ 0 $ 1 0 3 , 4 2 5 $ 4 7 8 , 9 6 2 $ 2 8 5 , 5 6 2 $ 1 9 7 , 9 8 5 $ 0 $ 0 $5 1 8 , 8 2 7 $ 0 $ 0 $ 1 0 4 , 9 6 5 $ 4 8 6 , 0 9 0 $ 2 9 4 , 2 2 4 $ 2 0 0 , 9 3 3 $ 0 $ 0 $5 2 6 , 6 1 2 $ 0 $ 0 $ 1 0 6 , 5 4 0 $ 4 9 3 , 4 1 6 $ 2 9 8 , 6 2 6 $ 2 0 3 , 9 4 8 $ 0 $ 0 $5 3 4 , 5 7 0 $ 0 $ 0 $ 1 0 8 , 1 5 0 $ 5 0 0 , 7 4 2 $ 3 0 3 , 1 7 0 $ 2 0 7 , 0 3 0 $ 0 $ 0 $5 4 2 , 5 2 8 $ 0 $ 0 $ 1 0 9 , 7 6 0 $ 5 0 8 , 2 6 6 $ 3 0 7 , 7 1 4 $ 2 1 0 , 1 1 2 $ 0 $ 0 Le v i e d M a x i m u m P a r c e l S p e c i a l Ca l e n d a r T a x P e r D w e l l i n g U n i t [ 1 ] Ye a r SF DU P TH M 20 0 5 $ 2 , 0 9 9 . 0 0 $ 1 , 71 7 . 0 0 $ 1 , 4 5 0 . 0 0 20 0 6 $ 2 , 1 3 0 . 0 0 $ 1 , 74 3 . 0 0 $ 1 , 4 7 2 . 0 0 20 0 7 $ 2 , 1 6 2 . 0 0 $ 1 , 76 9 . 0 0 $ 1 , 4 9 4 . 0 0 20 0 8 $ 2 , 1 9 4 . 0 0 $ 1 , 79 6 . 0 0 $ 1 , 5 1 6 . 0 0 20 0 9 $ 2 , 2 2 7 . 0 0 $ 1 , 82 3 . 0 0 $ 1 , 5 3 9 . 0 0 20 1 0 $ 2 , 2 6 0 . 0 0 $ 1 , 85 0 . 0 0 $ 1 , 5 6 2 . 0 0 20 1 1 $ 2 , 2 9 4 . 0 0 $ 1 , 87 8 . 0 0 $ 1 , 5 8 5 . 0 0 20 1 2 $ 2 , 3 2 8 . 0 0 $ 1 , 90 6 . 0 0 $ 1 , 6 0 9 . 0 0 20 1 3 $ 2 , 3 6 3 . 0 0 $ 1 , 93 5 . 0 0 $ 1 , 6 3 3 . 0 0 20 1 4 $ 2 , 3 9 8 . 0 0 $ 1 , 96 4 . 0 0 $ 1 , 6 5 7 . 0 0 20 1 5 $ 2 , 4 3 4 . 0 0 $ 1 , 99 3 . 0 0 $ 1 , 6 8 2 . 0 0 20 1 6 $ 2 , 4 7 1 . 0 0 $ 2 , 02 3 . 0 0 $ 1 , 7 0 7 . 0 0 20 1 7 $ 2 , 5 0 8 . 0 0 $ 2 , 05 3 . 0 0 $ 1 , 7 3 3 . 0 0 20 1 8 $ 2 , 5 4 6 . 0 0 $ 2 , 08 4 . 0 0 $ 1 , 7 5 9 . 0 0 20 1 9 $ 2 , 5 8 4 . 0 0 $ 2 , 11 5 . 0 0 $ 1 , 7 8 5 . 0 0 20 2 0 $ 2 , 6 2 3 . 0 0 $ 2 , 14 7 . 0 0 $ 1 , 8 1 2 . 0 0 20 2 1 $ 2 , 6 6 2 . 0 0 $ 2 , 17 9 . 0 0 $ 1 , 8 3 9 . 0 0 20 2 2 $ 2 , 7 0 2 . 0 0 $ 2 , 21 2 . 0 0 $ 1 , 8 6 7 . 0 0 20 2 3 $ 2 , 7 4 3 . 0 0 $ 2 , 24 5 . 0 0 $ 1 , 8 9 5 . 0 0 20 2 4 $ 2 , 7 8 4 . 0 0 $ 2 , 27 9 . 0 0 $ 1 , 9 2 3 . 0 0 20 2 5 $ 2 , 8 2 6 . 0 0 $ 2 , 31 3 . 0 0 $ 1 , 9 5 2 . 0 0 20 2 6 $ 2 , 8 6 8 . 0 0 $ 2 , 34 8 . 0 0 $ 1 , 9 8 1 . 0 0 20 2 7 $ 2 , 8 6 8 . 0 0 $ 2 , 34 8 . 0 0 $ 2 , 0 1 1 . 0 0 20 2 8 $ 2 , 9 5 5 . 0 0 $ 2 , 41 9 . 0 0 $ 2 , 0 1 1 . 0 0 20 2 9 $ 2 , 9 9 9 . 0 0 $ 2 , 45 5 . 0 0 $ 2 , 0 7 2 . 0 0 20 3 0 $ 3 , 0 4 4 . 0 0 $ 2 , 49 2 . 0 0 $ 2 , 1 0 3 . 0 0 20 3 1 $ 3 , 0 9 0 . 0 0 $ 2 , 52 9 . 0 0 $ 2 , 1 3 5 . 0 0 20 3 2 $ 3 , 1 3 6 . 0 0 $ 2 , 56 7 . 0 0 $ 2 , 1 6 7 . 0 0 [1 ] S F i s S i n g l e - f a m i l y P r o p e r ty , D U P i s D u p l e x P r o p e r t y , a n d T H M i s T o w n h o m e P r o p e r t y . UN I T E D C I T Y O F Y O R K V I L L E SS A N o . 2 0 0 4 - 1 0 4 CE N T R A L G R A N D E R E S E R V E SP E C I A L T A X R O L L CA L E N D A R Y E A R 2 0 0 5 T H R O U G H C A L E N D A R Y E A R 2 0 3 2 Pe r m a n e n t I n d e x N u m b e r 02 - 1 5 - 4 7 7 - 0 0 1 0 2 - 2 3 - 1 2 6 - 0 0 1 0 2 - 2 3 - 2 0 1 - 0 0 1 SF H D U P T H M S F H D U P T H M S F H D U P T H M G R A N D 0 0 0 1 8 7 0 0 2 3 0 0 T O T A L $0 $ 0 $ 0 $ 3 9 2 , 5 1 3 $ 0 $ 0 $ 4 8 , 2 7 7 $ 0 $ 0 $ 2 , 3 3 4 , 2 8 5 . 0 0 $0 $ 0 $ 0 $ 3 9 8 , 3 1 0 $ 0 $ 0 $ 4 8 , 9 9 0 $ 0 $ 0 $ 2 , 3 6 9 , 0 7 8 . 0 0 $0 $ 0 $ 0 $ 4 0 4 , 2 9 4 $ 0 $ 0 $ 4 9 , 7 2 6 $ 0 $ 0 $ 2 , 4 0 4 , 5 9 4 . 0 0 $0 $ 0 $ 0 $ 4 1 0 , 2 7 8 $ 0 $ 0 $ 5 0 , 4 6 2 $ 0 $ 0 $ 2 , 4 4 0 , 3 3 4 . 0 0 $0 $ 0 $ 0 $ 4 1 6 , 4 4 9 $ 0 $ 0 $ 5 1 , 2 2 1 $ 0 $ 0 $ 2 , 4 7 7 , 0 9 5 . 0 0 $0 $ 0 $ 0 $ 4 2 2 , 6 2 0 $ 0 $ 0 $ 5 1 , 9 8 0 $ 0 $ 0 $ 2 , 5 1 3 , 8 5 6 . 0 0 $0 $ 0 $ 0 $ 4 2 8 , 9 7 8 $ 0 $ 0 $ 5 2 , 7 6 2 $ 0 $ 0 $ 2 , 5 5 1 , 5 6 4 . 0 0 $0 $ 0 $ 0 $ 4 3 5 , 3 3 6 $ 0 $ 0 $ 5 3 , 5 4 4 $ 0 $ 0 $ 2 , 5 8 9 , 5 7 0 . 0 0 $0 $ 0 $ 0 $ 4 4 1 , 8 8 1 $ 0 $ 0 $ 5 4 , 3 4 9 $ 0 $ 0 $ 2 , 6 2 8 , 5 2 3 . 0 0 $0 $ 0 $ 0 $ 4 4 8 , 4 2 6 $ 0 $ 0 $ 5 5 , 1 5 4 $ 0 $ 0 $ 2 , 6 6 7 , 4 7 6 . 0 0 $0 $ 0 $ 0 $ 4 5 5 , 1 5 8 $ 0 $ 0 $ 5 5 , 9 8 2 $ 0 $ 0 $ 2 , 7 0 7 , 4 5 0 . 0 0 $0 $ 0 $ 0 $ 4 6 2 , 0 7 7 $ 0 $ 0 $ 5 6 , 8 3 3 $ 0 $ 0 $ 2 , 7 4 8 , 3 7 1 . 0 0 $0 $ 0 $ 0 $ 4 6 8 , 9 9 6 $ 0 $ 0 $ 5 7 , 6 8 4 $ 0 $ 0 $ 2 , 7 8 9 , 5 9 0 . 0 0 $0 $ 0 $ 0 $ 4 7 6 , 1 0 2 $ 0 $ 0 $ 5 8 , 5 5 8 $ 0 $ 0 $ 2 , 8 3 1 , 7 5 6 . 0 0 $0 $ 0 $ 0 $ 4 8 3 , 2 0 8 $ 0 $ 0 $ 5 9 , 4 3 2 $ 0 $ 0 $ 2 , 8 7 3 , 9 2 2 . 0 0 $0 $ 0 $ 0 $ 4 9 0 , 5 0 1 $ 0 $ 0 $ 6 0 , 3 2 9 $ 0 $ 0 $ 2 , 9 1 7 , 3 3 3 . 0 0 $0 $ 0 $ 0 $ 4 9 7 , 7 9 4 $ 0 $ 0 $ 6 1 , 2 2 6 $ 0 $ 0 $ 2 , 9 6 0 , 7 4 4 . 0 0 $0 $ 0 $ 0 $ 5 0 5 , 2 7 4 $ 0 $ 0 $ 6 2 , 1 4 6 $ 0 $ 0 $ 3 , 0 0 5 , 4 0 0 . 0 0 $0 $ 0 $ 0 $ 5 1 2 , 9 4 1 $ 0 $ 0 $ 6 3 , 0 8 9 $ 0 $ 0 $ 3 , 0 5 0 , 7 7 9 . 0 0 $0 $ 0 $ 0 $ 5 2 0 , 6 0 8 $ 0 $ 0 $ 6 4 , 0 3 2 $ 0 $ 0 $ 3 , 0 9 6 , 3 8 2 . 0 0 $0 $ 0 $ 0 $ 5 2 8 , 4 6 2 $ 0 $ 0 $ 6 4 , 9 9 8 $ 0 $ 0 $ 3 , 1 4 3 , 0 0 6 . 0 0 $0 $ 0 $ 0 $ 5 3 6 , 3 1 6 $ 0 $ 0 $ 6 5 , 9 6 4 $ 0 $ 0 $ 3 , 1 8 9 , 8 5 4 . 0 0 $0 $ 0 $ 0 $ 5 3 6 , 3 1 6 $ 0 $ 0 $ 6 5 , 9 6 4 $ 0 $ 0 $ 3 , 1 9 8 , 7 9 4 . 0 0 $0 $ 0 $ 0 $ 5 5 2 , 5 8 5 $ 0 $ 0 $ 6 7 , 9 6 5 $ 0 $ 0 $ 3 , 2 7 7 , 5 9 9 . 0 0 $0 $ 0 $ 0 $ 5 6 0 , 8 1 3 $ 0 $ 0 $ 6 8 , 9 7 7 $ 0 $ 0 $ 3 , 3 3 5 , 6 5 3 . 0 0 $0 $ 0 $ 0 $ 5 6 9 , 2 2 8 $ 0 $ 0 $ 7 0 , 0 1 2 $ 0 $ 0 $ 3 , 3 8 5 , 7 1 4 . 0 0 $0 $ 0 $ 0 $ 5 7 7 , 8 3 0 $ 0 $ 0 $ 7 1 , 0 7 0 $ 0 $ 0 $ 3 , 4 3 6 , 7 9 6 . 0 0 $0 $ 0 $ 0 $ 5 8 6 , 4 3 2 $ 0 $ 0 $ 7 2 , 1 2 8 $ 0 $ 0 $ 3 , 4 8 8 , 1 0 2 . 0 0 EXHIBIT C PREPAYMENT OF MAXIMUM PARCEL SPECIAL TAX C-1 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 Land Use Special Tax Bond Prepayment per 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-2 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-3 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-1 SSA NO. 2004-104 CENTRAL GRANDE RESERVE PROJECTED DWELLING UNITS FIRST SERIES PROPERTY Land Use Dwelling Units Single-family Property 490 Duplex Property 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-4 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 Property 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. EXHIBIT D CONCEPT PLAN EXHIBIT G UNITED CITY OF YORKVILLE SSA NO. 2004-104 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot Series 1 Single Family Property 02-14-353-001 $418.38SFD 1 $2,052.62228$2,471.00 02-14-353-002 $418.38SFD 1 $2,052.62229$2,471.00 02-14-353-003 $418.38SFD 1 $2,052.62230$2,471.00 02-14-353-004 $418.38SFD 1 $2,052.62231$2,471.00 02-14-353-005 $418.38SFD 1 $2,052.62232$2,471.00 02-14-353-007 $418.38SFD 1 $2,052.62234$2,471.00 02-14-353-008 $418.38SFD 1 $2,052.62235$2,471.00 02-14-353-009 $418.38SFD 1 $2,052.62236$2,471.00 02-14-353-010 $418.38SFD 1 $2,052.62237$2,471.00 02-14-353-011 $418.38SFD 1 $2,052.62238$2,471.00 02-14-353-012 $418.38SFD 1 $2,052.62239$2,471.00 02-14-353-013 $418.38SFD 1 $2,052.62240$2,471.00 02-14-353-014 $418.38SFD 1 $2,052.62241$2,471.00 02-14-353-015 $418.38SFD 1 $2,052.62242$2,471.00 02-14-353-016 $418.38SFD 1 $2,052.62243$2,471.00 02-14-353-017 $418.38SFD 1 $2,052.62244$2,471.00 02-14-353-018 $418.38SFD 1 $2,052.62245$2,471.00 02-14-353-019 $418.38SFD 1 $2,052.62246$2,471.00 02-14-353-020 $418.38SFD 1 $2,052.62247$2,471.00 02-14-353-021 $418.38SFD 1 $2,052.62248$2,471.00 02-14-353-022 $418.38SFD 1 $2,052.62249$2,471.00 02-14-353-023 $418.38SFD 1 $2,052.62250$2,471.00 02-14-353-024 $418.38SFD 1 $2,052.62251$2,471.00 02-14-353-025 $418.38SFD 1 $2,052.62252$2,471.00 02-14-353-026 $418.38SFD 1 $2,052.62253$2,471.00 02-14-353-027 $418.38SFD 1 $2,052.62254$2,471.00 02-14-353-028 $418.38SFD 1 $2,052.62255$2,471.00 02-14-353-029 $418.38SFD 1 $2,052.62256$2,471.00 02-14-353-030 $418.38SFD 1 $2,052.62257$2,471.00 02-14-353-031 $418.38SFD 1 $2,052.62258$2,471.00 02-14-353-032 $418.38SFD 1 $2,052.62259$2,471.00 02-14-354-001 $418.38SFD 1 $2,052.62272$2,471.00 02-14-354-002 $418.38SFD 1 $2,052.62271$2,471.00 02-14-354-003 $418.38SFD 1 $2,052.62270$2,471.00 02-14-354-004 $418.38SFD 1 $2,052.62269$2,471.00 02-14-354-005 $418.38SFD 1 $2,052.62268$2,471.00 02-14-354-006 $418.38SFD 1 $2,052.62267$2,471.00 02-14-354-007 $418.38SFD 1 $2,052.62266$2,471.00 02-14-354-008 $418.38SFD 1 $2,052.62265$2,471.00 02-14-354-009 $418.38SFD 1 $2,052.62264$2,471.00 02-14-354-010 $418.38SFD 1 $2,052.62263$2,471.00 02-14-354-011 $418.38SFD 1 $2,052.62262$2,471.00 02-14-354-012 $418.38SFD 1 $2,052.62261$2,471.00 02-14-354-013 $418.38SFD 1 $2,052.62302$2,471.00 02-14-354-014 $418.38SFD 1 $2,052.62301$2,471.00 02-14-354-015 $418.38SFD 1 $2,052.62300$2,471.00 02-14-354-017 $418.38SFD 1 $2,052.62298$2,471.00 1 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 1 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-354-018 $418.38SFD 1 $2,052.62297$2,471.00 02-14-354-019 $418.38SFD 1 $2,052.62296$2,471.00 02-14-354-020 $418.38SFD 1 $2,052.62295$2,471.00 02-14-354-021 $418.38SFD 1 $2,052.62294$2,471.00 02-14-355-001 $418.38SFD 1 $2,052.62283$2,471.00 02-14-355-002 $418.38SFD 1 $2,052.62282$2,471.00 02-14-355-003 $418.38SFD 1 $2,052.62281$2,471.00 02-14-355-004 $418.38SFD 1 $2,052.62280$2,471.00 02-14-355-005 $418.38SFD 1 $2,052.62279$2,471.00 02-14-355-006 $418.38SFD 1 $2,052.62278$2,471.00 02-14-355-007 $418.38SFD 1 $2,052.62277$2,471.00 02-14-355-008 $418.38SFD 1 $2,052.62276$2,471.00 02-14-355-009 $418.38SFD 1 $2,052.62275$2,471.00 02-14-355-010 $418.38SFD 1 $2,052.62274$2,471.00 02-14-355-011 $418.38SFD 1 $2,052.62273$2,471.00 02-14-355-012 $418.38SFD 1 $2,052.62293$2,471.00 02-14-355-013 $418.38SFD 1 $2,052.62292$2,471.00 02-14-355-014 $418.38SFD 1 $2,052.62291$2,471.00 02-14-355-015 $418.38SFD 1 $2,052.62290$2,471.00 02-14-355-016 $418.38SFD 1 $2,052.62289$2,471.00 02-14-355-017 $418.38SFD 1 $2,052.62288$2,471.00 02-14-355-018 $418.38SFD 1 $2,052.62287$2,471.00 02-14-355-019 $418.38SFD 1 $2,052.62286$2,471.00 02-14-355-020 $418.38SFD 1 $2,052.62285$2,471.00 02-14-355-021 $418.38SFD 1 $2,052.62284$2,471.00 02-14-356-001 $418.38SFD 1 $2,052.62329$2,471.00 02-14-356-002 $418.38SFD 1 $2,052.62328$2,471.00 02-14-356-003 $418.38SFD 1 $2,052.62327$2,471.00 02-14-356-004 $418.38SFD 1 $2,052.62326$2,471.00 02-14-356-005 $418.38SFD 1 $2,052.62325$2,471.00 02-14-356-006 $418.38SFD 1 $2,052.62324$2,471.00 02-14-356-007 $418.38SFD 1 $2,052.62323$2,471.00 02-14-356-008 $418.38SFD 1 $2,052.62322$2,471.00 02-14-356-009 $418.38SFD 1 $2,052.62321$2,471.00 02-14-356-010 $418.38SFD 1 $2,052.62320$2,471.00 02-14-356-011 $418.38SFD 1 $2,052.62319$2,471.00 02-14-356-012 $418.38SFD 1 $2,052.62318$2,471.00 02-14-356-013 $418.38SFD 1 $2,052.62317$2,471.00 02-14-356-014 $418.38SFD 1 $2,052.62316$2,471.00 02-14-356-015 $418.38SFD 1 $2,052.62315$2,471.00 02-14-356-016 $418.38SFD 1 $2,052.62314$2,471.00 02-14-357-001 $418.38SFD 1 $2,052.62330$2,471.00 02-14-357-002 $418.38SFD 1 $2,052.62331$2,471.00 02-14-357-003 $418.38SFD 1 $2,052.62332$2,471.00 02-14-357-004 $418.38SFD 1 $2,052.62333$2,471.00 02-14-357-005 $418.38SFD 1 $2,052.62334$2,471.00 02-14-357-006 $418.38SFD 1 $2,052.62335$2,471.00 02-14-357-007 $418.38SFD 1 $2,052.62336$2,471.00 2 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 2 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-357-008 $418.38SFD 1 $2,052.62337$2,471.00 02-14-357-009 $418.38SFD 1 $2,052.62338$2,471.00 02-14-357-010 $418.38SFD 1 $2,052.62339$2,471.00 02-14-357-011 $418.38SFD 1 $2,052.62340$2,471.00 02-14-357-012 $418.38SFD 1 $2,052.62341$2,471.00 02-14-357-013 $418.38SFD 1 $2,052.62342$2,471.00 02-14-357-014 $418.38SFD 1 $2,052.62343$2,471.00 02-14-358-001 $418.38SFD 1 $2,052.62313$2,471.00 02-14-358-002 $418.38SFD 1 $2,052.62312$2,471.00 02-14-358-003 $418.38SFD 1 $2,052.62311$2,471.00 02-14-358-004 $418.38SFD 1 $2,052.62310$2,471.00 02-14-358-005 $418.38SFD 1 $2,052.62309$2,471.00 02-14-358-006 $418.38SFD 1 $2,052.62308$2,471.00 02-14-358-007 $418.38SFD 1 $2,052.62307$2,471.00 02-14-358-008 $418.38SFD 1 $2,052.62306$2,471.00 02-14-358-009 $418.38SFD 1 $2,052.62305$2,471.00 02-14-358-010 $418.38SFD 1 $2,052.62304$2,471.00 02-14-358-011 $418.38SFD 1 $2,052.62303$2,471.00 02-14-375-001 $418.38SFD 1 $2,052.62490$2,471.00 02-14-375-002 $418.38SFD 1 $2,052.62489$2,471.00 02-14-375-003 $418.38SFD 1 $2,052.62488$2,471.00 02-14-375-004 $418.38SFD 1 $2,052.62487$2,471.00 02-14-375-005 $418.38SFD 1 $2,052.62486$2,471.00 02-14-375-006 $418.38SFD 1 $2,052.62485$2,471.00 02-14-375-007 $418.38SFD 1 $2,052.62484$2,471.00 02-14-375-008 $418.38SFD 1 $2,052.62483$2,471.00 02-14-375-009 $418.38SFD 1 $2,052.62482$2,471.00 02-14-376-001 $418.38SFD 1 $2,052.62466$2,471.00 02-14-376-002 $418.38SFD 1 $2,052.62467$2,471.00 02-14-376-003 $418.38SFD 1 $2,052.62468$2,471.00 02-14-376-004 $418.38SFD 1 $2,052.62469$2,471.00 02-14-376-005 $418.38SFD 1 $2,052.62470$2,471.00 02-14-376-007 $418.38SFD 1 $2,052.62472$2,471.00 02-14-376-008 $418.38SFD 1 $2,052.62473$2,471.00 02-14-376-009 $418.38SFD 1 $2,052.62474$2,471.00 02-14-376-010 $418.38SFD 1 $2,052.62475$2,471.00 02-14-376-011 $418.38SFD 1 $2,052.62476$2,471.00 02-14-376-012 $418.38SFD 1 $2,052.62477$2,471.00 02-14-376-013 $418.38SFD 1 $2,052.62478$2,471.00 02-14-376-014 $418.38SFD 1 $2,052.62479$2,471.00 02-14-376-015 $418.38SFD 1 $2,052.62480$2,471.00 02-14-376-016 $418.38SFD 1 $2,052.62481$2,471.00 02-14-376-017 $418.38SFD 1 $2,052.62454$2,471.00 02-14-376-018 $418.38SFD 1 $2,052.62455$2,471.00 02-14-376-019 $418.38SFD 1 $2,052.62456$2,471.00 02-14-376-020 $418.38SFD 1 $2,052.62457$2,471.00 02-14-376-021 $418.38SFD 1 $2,052.62458$2,471.00 02-14-376-022 $418.38SFD 1 $2,052.62459$2,471.00 3 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 3 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-376-023 $418.38SFD 1 $2,052.62460$2,471.00 02-14-376-024 $418.38SFD 1 $2,052.62461$2,471.00 02-14-376-025 $418.38SFD 1 $2,052.62462$2,471.00 02-14-376-026 $418.38SFD 1 $2,052.62463$2,471.00 02-14-376-027 $418.38SFD 1 $2,052.62464$2,471.00 02-14-376-028 $418.38SFD 1 $2,052.62465$2,471.00 02-14-377-001 $418.38SFD 1 $2,052.62428$2,471.00 02-14-377-002 $418.38SFD 1 $2,052.62429$2,471.00 02-14-377-003 $418.38SFD 1 $2,052.62430$2,471.00 02-14-377-004 $418.38SFD 1 $2,052.62431$2,471.00 02-14-377-005 $418.38SFD 1 $2,052.62432$2,471.00 02-14-377-006 $418.38SFD 1 $2,052.62433$2,471.00 02-14-377-007 $418.38SFD 1 $2,052.62434$2,471.00 02-14-377-008 $418.38SFD 1 $2,052.62435$2,471.00 02-14-377-009 $418.38SFD 1 $2,052.62436$2,471.00 02-14-377-010 $418.38SFD 1 $2,052.62437$2,471.00 02-14-377-011 $418.38SFD 1 $2,052.62438$2,471.00 02-14-377-012 $418.38SFD 1 $2,052.62439$2,471.00 02-14-377-013 $418.38SFD 1 $2,052.62440$2,471.00 02-14-377-014 $418.38SFD 1 $2,052.62441$2,471.00 02-14-377-015 $418.38SFD 1 $2,052.62442$2,471.00 02-14-377-016 $418.38SFD 1 $2,052.62443$2,471.00 02-14-377-017 $418.38SFD 1 $2,052.62444$2,471.00 02-14-377-018 $418.38SFD 1 $2,052.62445$2,471.00 02-14-377-019 $418.38SFD 1 $2,052.62446$2,471.00 02-14-377-020 $418.38SFD 1 $2,052.62447$2,471.00 02-14-377-021 $418.38SFD 1 $2,052.62448$2,471.00 02-14-377-022 $418.38SFD 1 $2,052.62449$2,471.00 02-14-377-023 $418.38SFD 1 $2,052.62450$2,471.00 02-14-377-024 $418.38SFD 1 $2,052.62451$2,471.00 02-14-377-025 $418.38SFD 1 $2,052.62452$2,471.00 02-14-377-026 $418.38SFD 1 $2,052.62453$2,471.00 02-14-402-001 $418.38SFD 1 $2,052.62393$2,471.00 02-14-402-004 $418.38SFD 1 $2,052.62390$2,471.00 02-14-402-005 $418.38SFD 1 $2,052.62389$2,471.00 02-14-402-006 $418.38SFD 1 $2,052.62388$2,471.00 02-14-402-007 $418.38SFD 1 $2,052.62387$2,471.00 02-14-402-008 $418.38SFD 1 $2,052.62386$2,471.00 02-14-402-009 $418.38SFD 1 $2,052.62385$2,471.00 02-14-402-012 $418.38SFD 1 $2,052.62382$2,471.00 02-14-402-013 $418.38SFD 1 $2,052.62381$2,471.00 02-14-402-014 $418.38SFD 1 $2,052.62380$2,471.00 02-14-402-015 $418.38SFD 1 $2,052.62379$2,471.00 02-14-402-017 $418.38SFD 1 $2,052.62377$2,471.00 02-14-402-018 $418.38SFD 1 $2,052.62376$2,471.00 02-14-402-019 $418.38SFD 1 $2,052.62375$2,471.00 02-14-403-006 $418.38SFD 1 $2,052.62399$2,471.00 02-14-403-014 $418.38SFD 1 $2,052.62407$2,471.00 4 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 4 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-403-015 $418.38SFD 1 $2,052.62408$2,471.00 02-14-403-016 $418.38SFD 1 $2,052.62409$2,471.00 02-14-403-017 $418.38SFD 1 $2,052.62410$2,471.00 02-14-403-018 $418.38SFD 1 $2,052.62411$2,471.00 02-14-403-019 $418.38SFD 1 $2,052.62412$2,471.00 02-14-403-020 $418.38SFD 1 $2,052.62413$2,471.00 02-14-403-021 $418.38SFD 1 $2,052.62414$2,471.00 02-14-403-022 $418.38SFD 1 $2,052.62415$2,471.00 02-14-403-023 $418.38SFD 1 $2,052.62416$2,471.00 02-14-403-024 $418.38SFD 1 $2,052.62417$2,471.00 02-14-403-026 $418.38SFD 1 $2,052.62419$2,471.00 02-14-404-002 $418.38SFD 1 $2,052.62345$2,471.00 02-14-404-013 $418.38SFD 1 $2,052.62356$2,471.00 02-14-404-014 $418.38SFD 1 $2,052.62357$2,471.00 02-14-404-015 $418.38SFD 1 $2,052.62358$2,471.00 02-14-404-016 $418.38SFD 1 $2,052.62359$2,471.00 02-14-404-017 $418.38SFD 1 $2,052.62360$2,471.00 02-14-404-018 $418.38SFD 1 $2,052.62361$2,471.00 02-14-404-019 $418.38SFD 1 $2,052.62362$2,471.00 02-14-404-020 $418.38SFD 1 $2,052.62363$2,471.00 02-14-404-021 $418.38SFD 1 $2,052.62364$2,471.00 02-14-404-022 $418.38SFD 1 $2,052.62365$2,471.00 02-14-404-023 $418.38SFD 1 $2,052.62366$2,471.00 02-14-404-024 $418.38SFD 1 $2,052.62367$2,471.00 02-14-404-025 $418.38SFD 1 $2,052.62368$2,471.00 02-14-404-026 $418.38SFD 1 $2,052.62369$2,471.00 02-14-404-027 $418.38SFD 1 $2,052.62370$2,471.00 02-14-404-028 $418.38SFD 1 $2,052.62371$2,471.00 02-14-404-029 $418.38SFD 1 $2,052.62372$2,471.00 02-14-404-030 $418.38SFD 1 $2,052.62373$2,471.00 02-14-404-031 $418.38SFD 1 $2,052.62374$2,471.00 02-14-454-002 $418.38SFD 1 $2,052.6291$2,471.00 02-14-454-003 $418.38SFD 1 $2,052.6292$2,471.00 02-14-454-004 $418.38SFD 1 $2,052.6293$2,471.00 02-14-454-005 $418.38SFD 1 $2,052.6294$2,471.00 02-14-454-006 $418.38SFD 1 $2,052.6295$2,471.00 02-14-454-007 $418.38SFD 1 $2,052.6296$2,471.00 02-14-454-008 $418.38SFD 1 $2,052.6297$2,471.00 02-14-454-009 $418.38SFD 1 $2,052.6298$2,471.00 02-14-454-010 $418.38SFD 1 $2,052.6299$2,471.00 02-14-454-011 $418.38SFD 1 $2,052.62100$2,471.00 02-14-454-012 $418.38SFD 1 $2,052.62101$2,471.00 02-14-454-013 $418.38SFD 1 $2,052.62102$2,471.00 02-14-454-014 $418.38SFD 1 $2,052.62103$2,471.00 02-14-455-001 $418.38SFD 1 $2,052.62168$2,471.00 02-14-455-002 $418.38SFD 1 $2,052.62167$2,471.00 02-14-455-003 $418.38SFD 1 $2,052.62166$2,471.00 02-14-455-004 $418.38SFD 1 $2,052.62165$2,471.00 5 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 5 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-455-005 $418.38SFD 1 $2,052.62164$2,471.00 02-14-455-006 $418.38SFD 1 $2,052.62163$2,471.00 02-14-455-007 $418.38SFD 1 $2,052.62162$2,471.00 02-14-455-008 $418.38SFD 1 $2,052.62161$2,471.00 02-14-455-009 $418.38SFD 1 $2,052.62160$2,471.00 02-14-455-010 $418.38SFD 1 $2,052.62159$2,471.00 02-14-455-011 $418.38SFD 1 $2,052.62158$2,471.00 02-14-455-012 $418.38SFD 1 $2,052.62157$2,471.00 02-14-455-013 $418.38SFD 1 $2,052.62156$2,471.00 02-14-455-014 $418.38SFD 1 $2,052.62155$2,471.00 02-14-455-015 $418.38SFD 1 $2,052.62177$2,471.00 02-14-455-016 $418.38SFD 1 $2,052.62176$2,471.00 02-14-455-017 $418.38SFD 1 $2,052.62175$2,471.00 02-14-455-018 $418.38SFD 1 $2,052.62174$2,471.00 02-14-455-019 $418.38SFD 1 $2,052.62173$2,471.00 02-14-455-020 $418.38SFD 1 $2,052.62172$2,471.00 02-14-455-021 $418.38SFD 1 $2,052.62171$2,471.00 02-14-455-022 $418.38SFD 1 $2,052.62170$2,471.00 02-14-455-023 $418.38SFD 1 $2,052.62169$2,471.00 02-14-456-001 $418.38SFD 1 $2,052.62154$2,471.00 02-14-456-002 $418.38SFD 1 $2,052.62153$2,471.00 02-14-456-003 $418.38SFD 1 $2,052.62123$2,471.00 02-14-457-001 $418.38SFD 1 $2,052.62147$2,471.00 02-14-457-002 $418.38SFD 1 $2,052.62146$2,471.00 02-14-457-003 $418.38SFD 1 $2,052.62145$2,471.00 02-14-457-004 $418.38SFD 1 $2,052.62144$2,471.00 02-14-457-005 $418.38SFD 1 $2,052.62143$2,471.00 02-14-457-006 $418.38SFD 1 $2,052.62142$2,471.00 02-14-457-007 $418.38SFD 1 $2,052.62141$2,471.00 02-14-457-008 $418.38SFD 1 $2,052.62140$2,471.00 02-14-457-009 $418.38SFD 1 $2,052.62139$2,471.00 02-14-457-010 $418.38SFD 1 $2,052.62138$2,471.00 02-14-457-011 $418.38SFD 1 $2,052.62137$2,471.00 02-14-457-012 $418.38SFD 1 $2,052.62136$2,471.00 02-23-103-002 $418.38SFD 1 $2,052.62202$2,471.00 02-23-103-003 $418.38SFD 1 $2,052.62201$2,471.00 02-23-103-004 $418.38SFD 1 $2,052.62200$2,471.00 02-23-103-005 $418.38SFD 1 $2,052.62199$2,471.00 02-23-103-006 $418.38SFD 1 $2,052.62198$2,471.00 02-23-103-007 $418.38SFD 1 $2,052.62197$2,471.00 02-23-103-008 $418.38SFD 1 $2,052.62196$2,471.00 02-23-103-009 $418.38SFD 1 $2,052.62195$2,471.00 02-23-103-010 $418.38SFD 1 $2,052.62194$2,471.00 02-23-103-011 $418.38SFD 1 $2,052.62193$2,471.00 02-23-103-012 $418.38SFD 1 $2,052.62192$2,471.00 02-23-103-013 $418.38SFD 1 $2,052.62191$2,471.00 02-23-103-014 $418.38SFD 1 $2,052.62190$2,471.00 02-23-103-015 $418.38SFD 1 $2,052.62189$2,471.00 6 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 6 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-23-103-016 $418.38SFD 1 $2,052.62188$2,471.00 02-23-103-017 $418.38SFD 1 $2,052.62187$2,471.00 02-23-103-018 $418.38SFD 1 $2,052.62186$2,471.00 02-23-103-019 $418.38SFD 1 $2,052.62185$2,471.00 02-23-104-001 $418.38SFD 1 $2,052.62203$2,471.00 02-23-104-002 $418.38SFD 1 $2,052.62204$2,471.00 02-23-104-003 $418.38SFD 1 $2,052.62205$2,471.00 02-23-104-004 $418.38SFD 1 $2,052.62206$2,471.00 02-23-104-005 $418.38SFD 1 $2,052.62207$2,471.00 02-23-104-006 $418.38SFD 1 $2,052.62208$2,471.00 02-23-104-007 $418.38SFD 1 $2,052.62209$2,471.00 02-23-104-008 $418.38SFD 1 $2,052.62210$2,471.00 02-23-104-009 $418.38SFD 1 $2,052.62211$2,471.00 02-23-104-010 $418.38SFD 1 $2,052.62212$2,471.00 02-23-104-011 $418.38SFD 1 $2,052.62213$2,471.00 02-23-104-012 $418.38SFD 1 $2,052.62214$2,471.00 02-23-104-013 $418.38SFD 1 $2,052.62215$2,471.00 02-23-104-014 $418.38SFD 1 $2,052.62216$2,471.00 02-23-104-015 $418.38SFD 1 $2,052.62217$2,471.00 02-23-104-016 $418.38SFD 1 $2,052.62218$2,471.00 02-23-104-017 $418.38SFD 1 $2,052.62219$2,471.00 02-23-104-018 $418.38SFD 1 $2,052.62220$2,471.00 02-23-104-019 $418.38SFD 1 $2,052.62221$2,471.00 02-23-104-020 $418.38SFD 1 $2,052.62222$2,471.00 02-23-104-021 $418.38SFD 1 $2,052.62223$2,471.00 02-23-104-022 $418.38SFD 1 $2,052.62224$2,471.00 02-23-104-023 $418.38SFD 1 $2,052.62225$2,471.00 02-23-104-024 $418.38SFD 1 $2,052.62226$2,471.00 02-23-104-025 $418.38SFD 1 $2,052.62227$2,471.00 02-23-124-001 $418.38SFD 1 $2,052.6238$2,471.00 02-23-124-002 $418.38SFD 1 $2,052.6237$2,471.00 02-23-124-003 $418.38SFD 1 $2,052.6236$2,471.00 02-23-124-004 $418.38SFD 1 $2,052.6235$2,471.00 02-23-124-005 $418.38SFD 1 $2,052.6234$2,471.00 02-23-127-001 $418.38SFD 1 $2,052.6250$2,471.00 02-23-127-002 $418.38SFD 1 $2,052.6249$2,471.00 02-23-127-003 $418.38SFD 1 $2,052.6248$2,471.00 02-23-127-004 $418.38SFD 1 $2,052.6247$2,471.00 02-23-127-005 $418.38SFD 1 $2,052.6246$2,471.00 02-23-127-006 $418.38SFD 1 $2,052.6245$2,471.00 02-23-127-007 $418.38SFD 1 $2,052.6244$2,471.00 02-23-127-008 $418.38SFD 1 $2,052.6243$2,471.00 02-23-127-009 $418.38SFD 1 $2,052.6242$2,471.00 02-23-127-010 $418.38SFD 1 $2,052.6241$2,471.00 02-23-127-011 $418.38SFD 1 $2,052.6240$2,471.00 02-23-127-012 $418.38SFD 1 $2,052.6239$2,471.00 02-23-128-001 $418.38SFD 1 $2,052.6251$2,471.00 02-23-128-002 $418.38SFD 1 $2,052.6252$2,471.00 7 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 7 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-23-128-003 $418.38SFD 1 $2,052.6253$2,471.00 02-23-128-004 $418.38SFD 1 $2,052.6254$2,471.00 02-23-128-005 $418.38SFD 1 $2,052.6255$2,471.00 02-23-128-006 $418.38SFD 1 $2,052.6256$2,471.00 02-23-128-007 $418.38SFD 1 $2,052.6257$2,471.00 02-23-128-008 $418.38SFD 1 $2,052.6258$2,471.00 02-23-128-009 $418.38SFD 1 $2,052.6259$2,471.00 02-23-128-010 $418.38SFD 1 $2,052.6260$2,471.00 02-23-128-011 $418.38SFD 1 $2,052.6261$2,471.00 02-23-128-012 $418.38SFD 1 $2,052.6262$2,471.00 02-23-128-013 $418.38SFD 1 $2,052.6278$2,471.00 02-23-128-014 $418.38SFD 1 $2,052.6279$2,471.00 02-23-128-015 $418.38SFD 1 $2,052.6280$2,471.00 02-23-128-016 $418.38SFD 1 $2,052.6281$2,471.00 02-23-128-017 $418.38SFD 1 $2,052.6282$2,471.00 02-23-128-018 $418.38SFD 1 $2,052.6283$2,471.00 02-23-128-019 $418.38SFD 1 $2,052.6284$2,471.00 02-23-129-005 $418.38SFD 1 $2,052.625$2,471.00 02-23-129-006 $418.38SFD 1 $2,052.626$2,471.00 02-23-129-007 $418.38SFD 1 $2,052.627$2,471.00 02-23-129-008 $418.38SFD 1 $2,052.628$2,471.00 02-23-129-009 $418.38SFD 1 $2,052.629$2,471.00 02-23-129-010 $418.38SFD 1 $2,052.6210$2,471.00 02-23-129-011 $418.38SFD 1 $2,052.6211$2,471.00 02-23-129-012 $418.38SFD 1 $2,052.6212$2,471.00 02-23-129-013 $418.38SFD 1 $2,052.6213$2,471.00 02-23-129-014 $418.38SFD 1 $2,052.6214$2,471.00 02-23-129-016 $418.38SFD 1 $2,052.6216$2,471.00 02-23-129-017 $418.38SFD 1 $2,052.6217$2,471.00 02-23-129-018 $418.38SFD 1 $2,052.6218$2,471.00 02-23-129-019 $418.38SFD 1 $2,052.6219$2,471.00 02-23-129-020 $418.38SFD 1 $2,052.6220$2,471.00 02-23-129-022 $418.38SFD 1 $2,052.6222$2,471.00 02-23-129-023 $418.38SFD 1 $2,052.6223$2,471.00 02-23-129-024 $418.38SFD 1 $2,052.6224$2,471.00 02-23-129-025 $418.38SFD 1 $2,052.6225$2,471.00 02-23-129-026 $418.38SFD 1 $2,052.6226$2,471.00 02-23-129-028 $418.38SFD 1 $2,052.6228$2,471.00 02-23-129-030 $418.38SFD 1 $2,052.6230$2,471.00 02-23-130-001 $418.38SFD 1 $2,052.6263$2,471.00 02-23-130-002 $418.38SFD 1 $2,052.6264$2,471.00 02-23-130-004 $418.38SFD 1 $2,052.6266$2,471.00 02-23-130-007 $418.38SFD 1 $2,052.6269$2,471.00 02-23-130-008 $418.38SFD 1 $2,052.6270$2,471.00 02-23-130-011 $418.38SFD 1 $2,052.6273$2,471.00 02-23-130-012 $418.38SFD 1 $2,052.6274$2,471.00 02-23-130-013 $418.38SFD 1 $2,052.6275$2,471.00 02-23-130-014 $418.38SFD 1 $2,052.6276$2,471.00 8 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 8 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-23-130-015 $418.38SFD 1 $2,052.6277$2,471.00 02-23-131-002 $418.38SFD 1 $2,052.62122$2,471.00 02-23-131-004 $418.38SFD 1 $2,052.62120$2,471.00 02-23-131-005 $418.38SFD 1 $2,052.62119$2,471.00 02-23-132-001 $418.38SFD 1 $2,052.62178$2,471.00 02-23-132-002 $418.38SFD 1 $2,052.62179$2,471.00 02-23-132-003 $418.38SFD 1 $2,052.62180$2,471.00 02-23-132-004 $418.38SFD 1 $2,052.62181$2,471.00 02-23-132-005 $418.38SFD 1 $2,052.62182$2,471.00 02-23-132-006 $418.38SFD 1 $2,052.62183$2,471.00 02-23-132-007 $418.38SFD 1 $2,052.62184$2,471.00 02-23-201-002 $418.38SFD 1 $2,052.62135$2,471.00 02-23-201-003 $418.38SFD 1 $2,052.62134$2,471.00 02-23-201-004 $418.38SFD 1 $2,052.62133$2,471.00 02-23-201-005 $418.38SFD 1 $2,052.62132$2,471.00 02-23-201-006 $418.38SFD 1 $2,052.62131$2,471.00 02-23-201-007 $418.38SFD 1 $2,052.62130$2,471.00 02-23-201-008 $418.38SFD 1 $2,052.62129$2,471.00 02-23-201-009 $418.38SFD 1 $2,052.62128$2,471.00 02-23-201-010 $418.38SFD 1 $2,052.62127$2,471.00 02-23-201-011 $418.38SFD 1 $2,052.62126$2,471.00 02-23-201-012 $418.38SFD 1 $2,052.62125$2,471.00 02-23-201-013 $418.38SFD 1 $2,052.62124$2,471.00 02-23-201-014 $418.38SFD 1 $2,052.62152$2,471.00 02-23-201-015 $418.38SFD 1 $2,052.62151$2,471.00 02-23-201-016 $418.38SFD 1 $2,052.62150$2,471.00 02-23-201-017 $418.38SFD 1 $2,052.62149$2,471.00 02-23-201-018 $418.38SFD 1 $2,052.62148$2,471.00 02-23-203-001 $418.38SFD 1 $2,052.62118$2,471.00 02-23-203-002 $418.38SFD 1 $2,052.62117$2,471.00 02-23-203-003 $418.38SFD 1 $2,052.62116$2,471.00 02-23-203-004 $418.38SFD 1 $2,052.62115$2,471.00 02-23-203-005 $418.38SFD 1 $2,052.62114$2,471.00 02-23-203-006 $418.38SFD 1 $2,052.62113$2,471.00 02-23-203-007 $418.38SFD 1 $2,052.62112$2,471.00 02-23-203-008 $418.38SFD 1 $2,052.62111$2,471.00 02-23-203-009 $418.38SFD 1 $2,052.62110$2,471.00 02-23-203-010 $418.38SFD 1 $2,052.62109$2,471.00 02-23-203-011 $418.38SFD 1 $2,052.62108$2,471.00 02-23-203-012 $418.38SFD 1 $2,052.62107$2,471.00 02-23-203-013 $418.38SFD 1 $2,052.62106$2,471.00 02-23-203-014 $418.38SFD 1 $2,052.62105$2,471.00 02-23-203-015 $418.38SFD 1 $2,052.62104$2,471.00 Subtotal $874,416.12 426 $178,229.88$1,052,646.00 Single Family Property - Partial Prepayment (96.01% 02-14-354-016 $2,389.10PREPAY96 1 $81.90299$2,471.00 Subtotal $81.90 1 $2,389.10$2,471.00 9 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 9 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot Single Family Property - Partial Prepayment (34.31% 02-23-129-002 $1,122.62PREPAY34 1 $1,348.382$2,471.00 Subtotal $1,348.38 1 $1,122.62$2,471.00 Series 2 Single Family Property 02-14-170-001 $2,471.00SFD 1 $0.00501$2,471.00 02-14-170-002 $2,471.00SFD 1 $0.00502$2,471.00 02-14-170-003 $2,471.00SFD 1 $0.00503$2,471.00 02-14-170-004 $2,471.00SFD 1 $0.00504$2,471.00 02-14-170-005 $2,471.00SFD 1 $0.00505$2,471.00 02-14-170-006 $2,471.00SFD 1 $0.00506$2,471.00 02-14-170-007 $2,471.00SFD 1 $0.00507$2,471.00 02-14-170-008 $2,471.00SFD 1 $0.00508$2,471.00 02-14-170-009 $2,471.00SFD 1 $0.00509$2,471.00 02-14-170-010 $2,471.00SFD 1 $0.00510$2,471.00 02-14-170-011 $2,471.00SFD 1 $0.00511$2,471.00 02-14-170-012 $2,471.00SFD 1 $0.00512$2,471.00 02-14-170-013 $2,471.00SFD 1 $0.00513$2,471.00 02-14-170-014 $2,471.00SFD 1 $0.00514$2,471.00 02-14-171-001 $2,471.00SFD 1 $0.00500$2,471.00 02-14-171-002 $2,471.00SFD 1 $0.00499$2,471.00 02-14-171-003 $2,471.00SFD 1 $0.00498$2,471.00 02-14-171-004 $2,471.00SFD 1 $0.00497$2,471.00 02-14-171-005 $2,471.00SFD 1 $0.00496$2,471.00 02-14-171-006 $2,471.00SFD 1 $0.00495$2,471.00 02-14-171-007 $2,471.00SFD 1 $0.00494$2,471.00 02-14-171-008 $2,471.00SFD 1 $0.00493$2,471.00 02-14-171-009 $2,471.00SFD 1 $0.00492$2,471.00 02-14-171-010 $2,471.00SFD 1 $0.00491$2,471.00 02-14-172-001 $2,471.00SFD 1 $0.00588$2,471.00 02-14-172-002 $2,471.00SFD 1 $0.00587$2,471.00 02-14-172-003 $2,471.00SFD 1 $0.00586$2,471.00 02-14-172-004 $2,471.00SFD 1 $0.00585$2,471.00 02-14-172-005 $2,471.00SFD 1 $0.00584$2,471.00 02-14-172-006 $2,471.00SFD 1 $0.00583$2,471.00 02-14-173-001 $2,471.00SFD 1 $0.00573$2,471.00 02-14-173-002 $2,471.00SFD 1 $0.00574$2,471.00 02-14-173-003 $2,471.00SFD 1 $0.00575$2,471.00 02-14-173-004 $2,471.00SFD 1 $0.00576$2,471.00 02-14-173-005 $2,471.00SFD 1 $0.00577$2,471.00 02-14-173-006 $2,471.00SFD 1 $0.00578$2,471.00 02-14-174-001 $2,471.00SFD 1 $0.00572$2,471.00 02-14-174-002 $2,471.00SFD 1 $0.00571$2,471.00 02-14-174-003 $2,471.00SFD 1 $0.00570$2,471.00 02-14-174-004 $2,471.00SFD 1 $0.00569$2,471.00 02-14-174-005 $2,471.00SFD 1 $0.00568$2,471.00 02-14-174-006 $2,471.00SFD 1 $0.00567$2,471.00 02-14-174-007 $2,471.00SFD 1 $0.00566$2,471.00 10 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 10 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-174-008 $2,471.00SFD 1 $0.00557$2,471.00 02-14-174-009 $2,471.00SFD 1 $0.00556$2,471.00 02-14-174-010 $2,471.00SFD 1 $0.00555$2,471.00 02-14-174-011 $2,471.00SFD 1 $0.00554$2,471.00 02-14-174-012 $2,471.00SFD 1 $0.00553$2,471.00 02-14-174-013 $2,471.00SFD 1 $0.00552$2,471.00 02-14-174-014 $2,471.00SFD 1 $0.00551$2,471.00 02-14-174-015 $2,471.00SFD 1 $0.00550$2,471.00 02-14-175-001 $2,471.00SFD 1 $0.00549$2,471.00 02-14-175-002 $2,471.00SFD 1 $0.00548$2,471.00 02-14-175-003 $2,471.00SFD 1 $0.00547$2,471.00 02-14-175-004 $2,471.00SFD 1 $0.00546$2,471.00 02-14-175-005 $2,471.00SFD 1 $0.00545$2,471.00 02-14-175-006 $2,471.00SFD 1 $0.00544$2,471.00 02-14-175-007 $2,471.00SFD 1 $0.00543$2,471.00 02-14-175-008 $2,471.00SFD 1 $0.00542$2,471.00 02-14-175-009 $2,471.00SFD 1 $0.00541$2,471.00 02-14-225-001 $2,471.00SFD 1 $0.00703$2,471.00 02-14-225-002 $2,471.00SFD 1 $0.00704$2,471.00 02-14-225-003 $2,471.00SFD 1 $0.00705$2,471.00 02-14-225-004 $2,471.00SFD 1 $0.00706$2,471.00 02-14-225-005 $2,471.00SFD 1 $0.00707$2,471.00 02-14-225-006 $2,471.00SFD 1 $0.00708$2,471.00 02-14-225-007 $2,471.00SFD 1 $0.00709$2,471.00 02-14-225-008 $2,471.00SFD 1 $0.00710$2,471.00 02-14-225-009 $2,471.00SFD 1 $0.00711$2,471.00 02-14-227-001 $2,471.00SFD 1 $0.00712$2,471.00 02-14-227-002 $2,471.00SFD 1 $0.00713$2,471.00 02-14-227-003 $2,471.00SFD 1 $0.00714$2,471.00 02-14-227-004 $2,471.00SFD 1 $0.00715$2,471.00 02-14-227-005 $2,471.00SFD 1 $0.00716$2,471.00 02-14-227-006 $2,471.00SFD 1 $0.00717$2,471.00 02-14-227-007 $2,471.00SFD 1 $0.00718$2,471.00 02-14-227-008 $2,471.00SFD 1 $0.00719$2,471.00 02-14-227-009 $2,471.00SFD 1 $0.00720$2,471.00 02-14-227-010 $2,471.00SFD 1 $0.00721$2,471.00 02-14-227-011 $2,471.00SFD 1 $0.00722$2,471.00 02-14-227-012 $2,471.00SFD 1 $0.00723$2,471.00 02-14-228-001 $2,471.00SFD 1 $0.00596$2,471.00 02-14-228-002 $2,471.00SFD 1 $0.00595$2,471.00 02-14-228-003 $2,471.00SFD 1 $0.00594$2,471.00 02-14-228-004 $2,471.00SFD 1 $0.00593$2,471.00 02-14-228-005 $2,471.00SFD 1 $0.00592$2,471.00 02-14-228-006 $2,471.00SFD 1 $0.00591$2,471.00 02-14-228-007 $2,471.00SFD 1 $0.00590$2,471.00 02-14-228-008 $2,471.00SFD 1 $0.00589$2,471.00 02-14-253-001 $2,471.00SFD 1 $0.00663$2,471.00 02-14-253-002 $2,471.00SFD 1 $0.00662$2,471.00 11 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 11 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-253-003 $2,471.00SFD 1 $0.00661$2,471.00 02-14-253-004 $2,471.00SFD 1 $0.00660$2,471.00 02-14-253-005 $2,471.00SFD 1 $0.00659$2,471.00 02-14-253-006 $2,471.00SFD 1 $0.00658$2,471.00 02-14-253-007 $2,471.00SFD 1 $0.00657$2,471.00 02-14-253-008 $2,471.00SFD 1 $0.00656$2,471.00 02-14-253-009 $2,471.00SFD 1 $0.00655$2,471.00 02-14-253-010 $2,471.00SFD 1 $0.00654$2,471.00 02-14-253-011 $2,471.00SFD 1 $0.00653$2,471.00 02-14-253-012 $2,471.00SFD 1 $0.00652$2,471.00 02-14-253-013 $2,471.00SFD 1 $0.00651$2,471.00 02-14-253-014 $2,471.00SFD 1 $0.00650$2,471.00 02-14-253-015 $2,471.00SFD 1 $0.00649$2,471.00 02-14-253-016 $2,471.00SFD 1 $0.00648$2,471.00 02-14-253-017 $2,471.00SFD 1 $0.00647$2,471.00 02-14-253-018 $2,471.00SFD 1 $0.00646$2,471.00 02-14-253-019 $2,471.00SFD 1 $0.00645$2,471.00 02-14-253-020 $2,471.00SFD 1 $0.00644$2,471.00 02-14-253-021 $2,471.00SFD 1 $0.00643$2,471.00 02-14-253-022 $2,471.00SFD 1 $0.00642$2,471.00 02-14-253-023 $2,471.00SFD 1 $0.00641$2,471.00 02-14-253-024 $2,471.00SFD 1 $0.00640$2,471.00 02-14-253-025 $2,471.00SFD 1 $0.00639$2,471.00 02-14-253-026 $2,471.00SFD 1 $0.00638$2,471.00 02-14-253-027 $2,471.00SFD 1 $0.00637$2,471.00 02-14-253-028 $2,471.00SFD 1 $0.00636$2,471.00 02-14-253-029 $2,471.00SFD 1 $0.00635$2,471.00 02-14-253-030 $2,471.00SFD 1 $0.00634$2,471.00 02-14-253-031 $2,471.00SFD 1 $0.00633$2,471.00 02-14-253-032 $2,471.00SFD 1 $0.00632$2,471.00 02-14-254-001 $2,471.00SFD 1 $0.00664$2,471.00 02-14-254-002 $2,471.00SFD 1 $0.00665$2,471.00 02-14-254-003 $2,471.00SFD 1 $0.00666$2,471.00 02-14-254-004 $2,471.00SFD 1 $0.00667$2,471.00 02-14-254-005 $2,471.00SFD 1 $0.00668$2,471.00 02-14-254-006 $2,471.00SFD 1 $0.00669$2,471.00 02-14-254-007 $2,471.00SFD 1 $0.00670$2,471.00 02-14-254-008 $2,471.00SFD 1 $0.00671$2,471.00 02-14-254-009 $2,471.00SFD 1 $0.00672$2,471.00 02-14-254-010 $2,471.00SFD 1 $0.00673$2,471.00 02-14-254-011 $2,471.00SFD 1 $0.00674$2,471.00 02-14-254-012 $2,471.00SFD 1 $0.00675$2,471.00 02-14-254-013 $2,471.00SFD 1 $0.00676$2,471.00 02-14-254-014 $2,471.00SFD 1 $0.00677$2,471.00 02-14-254-015 $2,471.00SFD 1 $0.00678$2,471.00 02-14-254-016 $2,471.00SFD 1 $0.00679$2,471.00 02-14-254-017 $2,471.00SFD 1 $0.00680$2,471.00 02-14-254-018 $2,471.00SFD 1 $0.00681$2,471.00 12 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 12 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-254-019 $2,471.00SFD 1 $0.00682$2,471.00 02-14-254-020 $2,471.00SFD 1 $0.00683$2,471.00 02-14-254-021 $2,471.00SFD 1 $0.00684$2,471.00 02-14-254-022 $2,471.00SFD 1 $0.00685$2,471.00 02-14-254-023 $2,471.00SFD 1 $0.00686$2,471.00 02-14-254-024 $2,471.00SFD 1 $0.00687$2,471.00 02-14-254-025 $2,471.00SFD 1 $0.00688$2,471.00 02-14-254-026 $2,471.00SFD 1 $0.00689$2,471.00 02-14-254-027 $2,471.00SFD 1 $0.00690$2,471.00 02-14-254-028 $2,471.00SFD 1 $0.00691$2,471.00 02-14-254-029 $2,471.00SFD 1 $0.00692$2,471.00 02-14-254-030 $2,471.00SFD 1 $0.00693$2,471.00 02-14-254-031 $2,471.00SFD 1 $0.00694$2,471.00 02-14-254-032 $2,471.00SFD 1 $0.00695$2,471.00 02-14-254-033 $2,471.00SFD 1 $0.00696$2,471.00 02-14-254-034 $2,471.00SFD 1 $0.00697$2,471.00 02-14-254-035 $2,471.00SFD 1 $0.00698$2,471.00 02-14-254-036 $2,471.00SFD 1 $0.00699$2,471.00 02-14-254-037 $2,471.00SFD 1 $0.00700$2,471.00 02-14-254-038 $2,471.00SFD 1 $0.00701$2,471.00 02-14-254-039 $2,471.00SFD 1 $0.00702$2,471.00 02-14-255-001 $2,471.00SFD 1 $0.00597$2,471.00 02-14-255-002 $2,471.00SFD 1 $0.00598$2,471.00 02-14-255-003 $2,471.00SFD 1 $0.00599$2,471.00 02-14-255-004 $2,471.00SFD 1 $0.00600$2,471.00 02-14-255-005 $2,471.00SFD 1 $0.00601$2,471.00 02-14-255-006 $2,471.00SFD 1 $0.00602$2,471.00 02-14-255-007 $2,471.00SFD 1 $0.00603$2,471.00 02-14-255-008 $2,471.00SFD 1 $0.00604$2,471.00 02-14-255-009 $2,471.00SFD 1 $0.00605$2,471.00 02-14-255-010 $2,471.00SFD 1 $0.00606$2,471.00 02-14-255-011 $2,471.00SFD 1 $0.00607$2,471.00 02-14-255-012 $2,471.00SFD 1 $0.00608$2,471.00 02-14-255-013 $2,471.00SFD 1 $0.00609$2,471.00 02-14-255-014 $2,471.00SFD 1 $0.00610$2,471.00 02-14-255-015 $2,471.00SFD 1 $0.00611$2,471.00 02-14-255-016 $2,471.00SFD 1 $0.00612$2,471.00 02-14-255-017 $2,471.00SFD 1 $0.00613$2,471.00 02-14-255-018 $2,471.00SFD 1 $0.00614$2,471.00 02-14-255-019 $2,471.00SFD 1 $0.00615$2,471.00 02-14-255-020 $2,471.00SFD 1 $0.00616$2,471.00 02-14-255-021 $2,471.00SFD 1 $0.00617$2,471.00 02-14-255-022 $2,471.00SFD 1 $0.00618$2,471.00 02-14-255-023 $2,471.00SFD 1 $0.00619$2,471.00 02-14-255-024 $2,471.00SFD 1 $0.00620$2,471.00 02-14-255-025 $2,471.00SFD 1 $0.00621$2,471.00 02-14-255-026 $2,471.00SFD 1 $0.00622$2,471.00 02-14-255-027 $2,471.00SFD 1 $0.00623$2,471.00 13 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 13 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-255-028 $2,471.00SFD 1 $0.00624$2,471.00 02-14-255-029 $2,471.00SFD 1 $0.00625$2,471.00 02-14-255-030 $2,471.00SFD 1 $0.00626$2,471.00 02-14-255-031 $2,471.00SFD 1 $0.00627$2,471.00 02-14-255-032 $2,471.00SFD 1 $0.00628$2,471.00 02-14-255-033 $2,471.00SFD 1 $0.00629$2,471.00 02-14-255-034 $2,471.00SFD 1 $0.00630$2,471.00 02-14-255-035 $2,471.00SFD 1 $0.00631$2,471.00 02-14-320-001 $2,471.00SFD 1 $0.00515$2,471.00 02-14-320-002 $2,471.00SFD 1 $0.00516$2,471.00 02-14-320-003 $2,471.00SFD 1 $0.00517$2,471.00 02-14-320-004 $2,471.00SFD 1 $0.00518$2,471.00 02-14-320-005 $2,471.00SFD 1 $0.00519$2,471.00 02-14-321-001 $2,471.00SFD 1 $0.00582$2,471.00 02-14-321-002 $2,471.00SFD 1 $0.00581$2,471.00 02-14-321-003 $2,471.00SFD 1 $0.00580$2,471.00 02-14-321-004 $2,471.00SFD 1 $0.00579$2,471.00 02-14-322-001 $2,471.00SFD 1 $0.00520$2,471.00 02-14-322-002 $2,471.00SFD 1 $0.00521$2,471.00 02-14-322-003 $2,471.00SFD 1 $0.00522$2,471.00 02-14-322-004 $2,471.00SFD 1 $0.00523$2,471.00 02-14-322-005 $2,471.00SFD 1 $0.00524$2,471.00 02-14-322-006 $2,471.00SFD 1 $0.00525$2,471.00 02-14-323-001 $2,471.00SFD 1 $0.00565$2,471.00 02-14-323-002 $2,471.00SFD 1 $0.00564$2,471.00 02-14-323-003 $2,471.00SFD 1 $0.00563$2,471.00 02-14-323-004 $2,471.00SFD 1 $0.00562$2,471.00 02-14-323-005 $2,471.00SFD 1 $0.00561$2,471.00 02-14-323-006 $2,471.00SFD 1 $0.00560$2,471.00 02-14-323-007 $2,471.00SFD 1 $0.00559$2,471.00 02-14-323-008 $2,471.00SFD 1 $0.00558$2,471.00 02-14-324-001 $2,471.00SFD 1 $0.00540$2,471.00 02-14-324-002 $2,471.00SFD 1 $0.00539$2,471.00 02-14-324-003 $2,471.00SFD 1 $0.00538$2,471.00 02-14-324-004 $2,471.00SFD 1 $0.00537$2,471.00 02-14-324-005 $2,471.00SFD 1 $0.00536$2,471.00 02-14-324-006 $2,471.00SFD 1 $0.00535$2,471.00 02-14-325-001 $2,471.00SFD 1 $0.00526$2,471.00 02-14-325-002 $2,471.00SFD 1 $0.00527$2,471.00 02-14-325-003 $2,471.00SFD 1 $0.00528$2,471.00 02-14-325-004 $2,471.00SFD 1 $0.00529$2,471.00 02-14-325-005 $2,471.00SFD 1 $0.00530$2,471.00 02-14-325-006 $2,471.00SFD 1 $0.00531$2,471.00 02-14-325-007 $2,471.00SFD 1 $0.00532$2,471.00 02-14-325-008 $2,471.00SFD 1 $0.00533$2,471.00 02-14-325-009 $2,471.00SFD 1 $0.00534$2,471.00 Subtotal $0.00 233 $575,743.00$575,743.00 14 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 14 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot Series 2 Duplex Property 02-11-490-002 $4,046.00DUP 2 $0.00804$4,046.00 02-11-490-003 $4,046.00DUP 2 $0.00805$4,046.00 02-11-490-004 $4,046.00DUP 2 $0.00806$4,046.00 02-11-490-005 $4,046.00DUP 2 $0.00807$4,046.00 02-11-490-006 $4,046.00DUP 2 $0.00808$4,046.00 02-11-490-007 $4,046.00DUP 2 $0.00809$4,046.00 02-11-490-008 $4,046.00DUP 2 $0.00810$4,046.00 02-11-490-009 $4,046.00DUP 2 $0.00811$4,046.00 02-11-490-010 $4,046.00DUP 2 $0.00812$4,046.00 02-11-490-011 $4,046.00DUP 2 $0.00813$4,046.00 02-11-491-002 $4,046.00DUP 2 $0.00724$4,046.00 02-11-491-003 $4,046.00DUP 2 $0.00725$4,046.00 02-11-491-004 $4,046.00DUP 2 $0.00726$4,046.00 02-14-222-001 $4,046.00DUP 2 $0.00773$4,046.00 02-14-222-002 $4,046.00DUP 2 $0.00774$4,046.00 02-14-222-003 $4,046.00DUP 2 $0.00775$4,046.00 02-14-222-004 $4,046.00DUP 2 $0.00776$4,046.00 02-14-222-005 $4,046.00DUP 2 $0.00777$4,046.00 02-14-222-006 $4,046.00DUP 2 $0.00778$4,046.00 02-14-222-007 $4,046.00DUP 2 $0.00779$4,046.00 02-14-222-008 $4,046.00DUP 2 $0.00780$4,046.00 02-14-222-009 $4,046.00DUP 2 $0.00781$4,046.00 02-14-222-010 $4,046.00DUP 2 $0.00782$4,046.00 02-14-222-011 $4,046.00DUP 2 $0.00783$4,046.00 02-14-222-012 $4,046.00DUP 2 $0.00784$4,046.00 02-14-223-001 $4,046.00DUP 2 $0.00785$4,046.00 02-14-223-002 $4,046.00DUP 2 $0.00786$4,046.00 02-14-223-003 $4,046.00DUP 2 $0.00787$4,046.00 02-14-223-004 $4,046.00DUP 2 $0.00788$4,046.00 02-14-223-005 $4,046.00DUP 2 $0.00789$4,046.00 02-14-223-006 $4,046.00DUP 2 $0.00790$4,046.00 02-14-223-007 $4,046.00DUP 2 $0.00791$4,046.00 02-14-223-008 $4,046.00DUP 2 $0.00792$4,046.00 02-14-223-009 $4,046.00DUP 2 $0.00793$4,046.00 02-14-223-010 $4,046.00DUP 2 $0.00794$4,046.00 02-14-223-011 $4,046.00DUP 2 $0.00795$4,046.00 02-14-223-012 $4,046.00DUP 2 $0.00796$4,046.00 02-14-223-013 $4,046.00DUP 2 $0.00797$4,046.00 02-14-223-014 $4,046.00DUP 2 $0.00798$4,046.00 02-14-223-015 $4,046.00DUP 2 $0.00799$4,046.00 02-14-223-016 $4,046.00DUP 2 $0.00800$4,046.00 02-14-223-017 $4,046.00DUP 2 $0.00801$4,046.00 02-14-223-018 $4,046.00DUP 2 $0.00802$4,046.00 02-14-223-019 $4,046.00DUP 2 $0.00803$4,046.00 02-14-224-001 $4,046.00DUP 2 $0.00814$4,046.00 02-14-224-002 $4,046.00DUP 2 $0.00815$4,046.00 02-14-224-003 $4,046.00DUP 2 $0.00816$4,046.00 15 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 15 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-224-004 $4,046.00DUP 2 $0.00817$4,046.00 02-14-224-005 $4,046.00DUP 2 $0.00818$4,046.00 02-14-224-006 $4,046.00DUP 2 $0.00819$4,046.00 02-14-224-007 $4,046.00DUP 2 $0.00820$4,046.00 02-14-224-008 $4,046.00DUP 2 $0.00821$4,046.00 02-14-224-009 $4,046.00DUP 2 $0.00822$4,046.00 02-14-224-010 $4,046.00DUP 2 $0.00823$4,046.00 02-14-224-011 $4,046.00DUP 2 $0.00824$4,046.00 02-14-224-012 $4,046.00DUP 2 $0.00825$4,046.00 02-14-224-013 $4,046.00DUP 2 $0.00826$4,046.00 02-14-224-014 $4,046.00DUP 2 $0.00827$4,046.00 02-14-224-015 $4,046.00DUP 2 $0.00828$4,046.00 02-14-224-016 $4,046.00DUP 2 $0.00829$4,046.00 02-14-224-017 $4,046.00DUP 2 $0.00830$4,046.00 02-14-224-018 $4,046.00DUP 2 $0.00831$4,046.00 02-14-224-019 $4,046.00DUP 2 $0.00832$4,046.00 02-14-224-020 $4,046.00DUP 2 $0.00833$4,046.00 02-14-224-021 $4,046.00DUP 2 $0.00834$4,046.00 02-14-224-022 $4,046.00DUP 2 $0.00835$4,046.00 02-14-225-011 $4,046.00DUP 2 $0.00772$4,046.00 02-14-225-012 $4,046.00DUP 2 $0.00771$4,046.00 02-14-225-013 $4,046.00DUP 2 $0.00770$4,046.00 02-14-225-014 $4,046.00DUP 2 $0.00769$4,046.00 02-14-225-015 $4,046.00DUP 2 $0.00768$4,046.00 02-14-225-016 $4,046.00DUP 2 $0.00767$4,046.00 02-14-225-017 $4,046.00DUP 2 $0.00766$4,046.00 02-14-225-018 $4,046.00DUP 2 $0.00765$4,046.00 02-14-225-019 $4,046.00DUP 2 $0.00764$4,046.00 02-14-225-020 $4,046.00DUP 2 $0.00763$4,046.00 02-14-225-021 $4,046.00DUP 2 $0.00762$4,046.00 02-14-225-022 $4,046.00DUP 2 $0.00761$4,046.00 02-14-225-023 $4,046.00DUP 2 $0.00760$4,046.00 02-14-225-024 $4,046.00DUP 2 $0.00759$4,046.00 02-14-225-025 $4,046.00DUP 2 $0.00758$4,046.00 02-14-227-014 $4,046.00DUP 2 $0.00757$4,046.00 02-14-227-015 $4,046.00DUP 2 $0.00756$4,046.00 02-14-227-016 $4,046.00DUP 2 $0.00755$4,046.00 02-14-227-017 $4,046.00DUP 2 $0.00754$4,046.00 02-14-227-018 $4,046.00DUP 2 $0.00753$4,046.00 02-14-227-019 $4,046.00DUP 2 $0.00752$4,046.00 02-14-227-020 $4,046.00DUP 2 $0.00751$4,046.00 02-14-227-021 $4,046.00DUP 2 $0.00750$4,046.00 02-14-227-022 $4,046.00DUP 2 $0.00749$4,046.00 02-14-227-023 $4,046.00DUP 2 $0.00748$4,046.00 02-14-227-024 $4,046.00DUP 2 $0.00747$4,046.00 02-14-227-025 $4,046.00DUP 2 $0.00746$4,046.00 02-14-227-026 $4,046.00DUP 2 $0.00745$4,046.00 02-14-227-027 $4,046.00DUP 2 $0.00744$4,046.00 16 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 16 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-227-028 $4,046.00DUP 2 $0.00743$4,046.00 02-14-227-029 $4,046.00DUP 2 $0.00742$4,046.00 02-14-227-030 $4,046.00DUP 2 $0.00741$4,046.00 02-14-227-031 $4,046.00DUP 2 $0.00740$4,046.00 02-14-227-032 $4,046.00DUP 2 $0.00739$4,046.00 02-14-227-033 $4,046.00DUP 2 $0.00738$4,046.00 02-14-227-034 $4,046.00DUP 2 $0.00737$4,046.00 02-14-227-035 $4,046.00DUP 2 $0.00736$4,046.00 02-14-227-036 $4,046.00DUP 2 $0.00735$4,046.00 02-14-227-037 $4,046.00DUP 2 $0.00734$4,046.00 02-14-227-038 $4,046.00DUP 2 $0.00733$4,046.00 02-14-227-039 $4,046.00DUP 2 $0.00732$4,046.00 02-14-227-040 $4,046.00DUP 2 $0.00731$4,046.00 02-14-229-001 $4,046.00DUP 2 $0.00727$4,046.00 02-14-229-002 $4,046.00DUP 2 $0.00728$4,046.00 02-14-229-003 $4,046.00DUP 2 $0.00729$4,046.00 02-14-229-004 $4,046.00DUP 2 $0.00730$4,046.00 Subtotal $0.00 224 $453,152.00$453,152.00 Series 2 Townhome Property 02-14-100-020 $508,686.00THM 298 $0.00NA$508,686.00 Subtotal $0.00 298 $508,686.00$508,686.00 Prepaid Single Family Property 02-14-353-006 $2,471.00PREPAYS 1 $0.00233$2,471.00 02-14-353-033 $2,471.00PREPAYS 1 $0.00260$2,471.00 02-14-376-006 $2,471.00PREPAYS 1 $0.00471$2,471.00 02-14-402-002 $2,471.00PREPAYS 1 $0.00392$2,471.00 02-14-402-003 $2,471.00PREPAYS 1 $0.00391$2,471.00 02-14-402-010 $2,471.00PREPAYS 1 $0.00384$2,471.00 02-14-402-011 $2,471.00PREPAYS 1 $0.00383$2,471.00 02-14-402-016 $2,471.00PREPAYS 1 $0.00378$2,471.00 02-14-403-001 $2,471.00PREPAYS 1 $0.00394$2,471.00 02-14-403-002 $2,471.00PREPAYS 1 $0.00395$2,471.00 02-14-403-003 $2,471.00PREPAYS 1 $0.00396$2,471.00 02-14-403-004 $2,471.00PREPAYS 1 $0.00397$2,471.00 02-14-403-005 $2,471.00PREPAYS 1 $0.00398$2,471.00 02-14-403-007 $2,471.00PREPAYS 1 $0.00400$2,471.00 02-14-403-008 $2,471.00PREPAYS 1 $0.00401$2,471.00 02-14-403-009 $2,471.00PREPAYS 1 $0.00402$2,471.00 02-14-403-010 $2,471.00PREPAYS 1 $0.00403$2,471.00 02-14-403-011 $2,471.00PREPAYS 1 $0.00404$2,471.00 02-14-403-012 $2,471.00PREPAYS 1 $0.00405$2,471.00 02-14-403-013 $2,471.00PREPAYS 1 $0.00406$2,471.00 02-14-403-025 $2,471.00PREPAYS 1 $0.00418$2,471.00 02-14-403-027 $2,471.00PREPAYS 1 $0.00420$2,471.00 02-14-403-028 $2,471.00PREPAYS 1 $0.00421$2,471.00 02-14-403-029 $2,471.00PREPAYS 1 $0.00422$2,471.00 02-14-403-030 $2,471.00PREPAYS 1 $0.00423$2,471.00 17 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 17 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-403-031 $2,471.00PREPAYS 1 $0.00424$2,471.00 02-14-403-032 $2,471.00PREPAYS 1 $0.00425$2,471.00 02-14-403-033 $2,471.00PREPAYS 1 $0.00426$2,471.00 02-14-403-034 $2,471.00PREPAYS 1 $0.00427$2,471.00 02-14-404-001 $2,471.00PREPAYS 1 $0.00344$2,471.00 02-14-404-003 $2,471.00PREPAYS 1 $0.00346$2,471.00 02-14-404-004 $2,471.00PREPAYS 1 $0.00347$2,471.00 02-14-404-005 $2,471.00PREPAYS 1 $0.00348$2,471.00 02-14-404-006 $2,471.00PREPAYS 1 $0.00349$2,471.00 02-14-404-007 $2,471.00PREPAYS 1 $0.00350$2,471.00 02-14-404-008 $2,471.00PREPAYS 1 $0.00351$2,471.00 02-14-404-009 $2,471.00PREPAYS 1 $0.00352$2,471.00 02-14-404-010 $2,471.00PREPAYS 1 $0.00353$2,471.00 02-14-404-011 $2,471.00PREPAYS 1 $0.00354$2,471.00 02-14-404-012 $2,471.00PREPAYS 1 $0.00355$2,471.00 02-23-124-006 $2,471.00PREPAYS 1 $0.0033$2,471.00 02-23-124-007 $2,471.00PREPAYS 1 $0.0032$2,471.00 02-23-124-008 $2,471.00PREPAYS 1 $0.0031$2,471.00 02-23-128-020 $2,471.00PREPAYS 1 $0.0085$2,471.00 02-23-128-021 $2,471.00PREPAYS 1 $0.0086$2,471.00 02-23-128-022 $2,471.00PREPAYS 1 $0.0087$2,471.00 02-23-128-023 $2,471.00PREPAYS 1 $0.0088$2,471.00 02-23-128-024 $2,471.00PREPAYS 1 $0.0089$2,471.00 02-23-128-025 $2,471.00PREPAYS 1 $0.0090$2,471.00 02-23-129-001 $2,471.00PREPAYS 1 $0.001$2,471.00 02-23-129-003 $2,471.00PREPAYS 1 $0.003$2,471.00 02-23-129-004 $2,471.00PREPAYS 1 $0.004$2,471.00 02-23-129-015 $2,471.00PREPAYS 1 $0.0015$2,471.00 02-23-129-021 $2,471.00PREPAYS 1 $0.0021$2,471.00 02-23-129-027 $2,471.00PREPAYS 1 $0.0027$2,471.00 02-23-129-029 $2,471.00PREPAYS 1 $0.0029$2,471.00 02-23-130-003 $2,471.00PREPAYS 1 $0.0065$2,471.00 02-23-130-005 $2,471.00PREPAYS 1 $0.0067$2,471.00 02-23-130-006 $2,471.00PREPAYS 1 $0.0068$2,471.00 02-23-130-009 $2,471.00PREPAYS 1 $0.0071$2,471.00 02-23-130-010 $2,471.00PREPAYS 1 $0.0072$2,471.00 02-23-131-003 $2,471.00PREPAYS 1 $0.00121$2,471.00 Subtotal $0.00 62 $153,202.00$153,202.00 Exempt 02-11-300-015 $0.00EX 0 $0.003013$0.00 02-11-490-001 $0.00EX 0 $0.003016$0.00 02-11-491-001 $0.00EX 0 $0.003015$0.00 02-14-100-019 $0.00EX 0 $0.003010$0.00 02-14-170-015 $0.00EX 0 $0.003009$0.00 02-14-175-012 $0.00EX 0 $0.003026$0.00 02-14-175-013 $0.00EX 0 $0.003027$0.00 02-14-225-010 $0.00EX 0 $0.003017$0.00 18 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 18 of 19 United City of Yorkville Special Service Area No. 2004-104 (Central Grande Reserve) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedLot 02-14-227-013 $0.00EX 0 $0.003014$0.00 02-14-352-004 $0.00EX 0 $0.003006$0.00 02-14-352-005 $0.00EX 0 $0.003004$0.00 02-14-353-034 $0.00EX 0 $0.003007$0.00 02-14-404-032 $0.00EX 0 $0.003008$0.00 02-14-454-001 $0.00EX 0 $0.003002$0.00 02-14-458-002 $0.00EX 0 $0.003003$0.00 02-14-458-003 $0.00EX 0 $0.003003$0.00 02-23-103-001 $0.00EX 0 $0.003005$0.00 02-23-129-031 $0.00EX 0 $0.003000$0.00 02-23-131-006 $0.00EX 0 $0.003001$0.00 Subtotal $0.00 0 $0.00$0.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $875,846.40 1,245 $1,872,524.60$2,748,371.00 19 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-104\Annual Dat 12:51PM Page 19 of 19 The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Raintree Village II Special Service Area (2004-107), as shown on the 2015 and 2016 Amended Special Tax Rolls per the Administration Reports prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2004-107 (Raintree Village II) Tax Classification 2016 Levy 2015 Levy % Change Maximum Parcel Amount Single Family $ 2,471.00 $ 2,434.00 1.52% Duplex $ 2,023.00 $ 1,993.00 1.51% Townhome $ 1,707.00 $ 1,682.00 1.49% Extended Parcel Amounts Single Family $ 2,471.00 $ 2,434.00 1.52% Duplex $ 2,023.00 $ 1,993.00 1.51% Townhome $ 1,707.00 $ 1,682.00 1.49% As noted above, extended (actual) 2016 tax levy amounts will increase by approximately 1.5% for single family, duplex and townhome parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $787,099.00 (out of a maximum amount of $794,512.00 – with $7,413.00 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved, and both the ordinance and Raintree Village II SSA Administration Report have been attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 14, 2016 Subject: SSA No. 2004-107 Raintree Village II – Tax Abatement Ordinance No. 2016-___ Page 1 ORDINANCE NO. 2016-________ 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. 2016-___ Page 2 (b) Pursuant to the Special Tax Report, the Consultant of the City has determined that the Special Tax Requirement for 2016 for the Bonds is $787,099.00 and the 2016 Levy for Special Taxes is $787,099.00. Section 2. Of the $794,512.00 of Special Taxes levied for calendar year 2016 pursuant to Section 6 of the Bond Ordinance $7,413.00 of such Special Taxes is hereby abated resulting in a 2016 calendar year levy of $787,099.00. 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 2016 dated November 13, 2016 prepared by David Taussig & Associates, Inc. and the 2016 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. 2016-___ Page 3 PASSED by the City Council of the City this __________ ___, 2016. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ LARRY KOT ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ DIANE TEELING ________ SEAVER TARULIS ________ City Clerk SIGNED by the Mayor this _________ ___, 2016. Mayor ATTEST: City Clerk Published in pamphlet form __________ ____, 2016. UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 TRUSTEE'S REPORT LEVY YEAR 2016 NOVEMBER 13, 2016 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2004-107 2016 TRUSTEE'S 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 Jose, California Table of Contents Section Page INTRODUCTION .................................................................................................................................1 I. SPECIAL TAX REQUIREMENT ................................................................................................3 II. PRIOR YEAR SPECIAL TAX COLLECTIONS .............................................................................4 III. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO ..................................................5 IV. AD VALOREM PROPERTY TAX RATES ...................................................................................6 EXHIBIT A 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2004-107 Page 1 2016 Trustee's Report November 13, 2016 Introduction This report calculates the 2016 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 2 2016 Trustee's Report November 13, 2016 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 3 2016 Trustee's Report November 13, 2016 I. Special Tax Requirement The Maximum Special Tax, Special Tax Requirement and Special Tax abatements for Levy Years 2015 and 2016 are included in Table 1 below. TABLE 1 SPECIAL SERVICE AREA NO 2004-107 SPECIAL TAX REQUIREMENT 1 Special Taxes per Bond Ordinance. Levy Year Maximum Special Taxes 1 Special Tax Requirement Special Tax Abatement 2016 $794,512.00 $787,099.00 $7,413.00 2015 $782,698.00 $775,396.00 $7,302.00 United City of Yorkville SSA No. 2004-107 Page 4 2016 Trustee's Report November 13, 2016 II. 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. 2015 Special Tax Receipts As of November 11, 2016 SSA No. 2004-107 2015 special tax receipts totaled $53,112. Special taxes in the amount $722,284 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 2 below. TABLE 2 SPECIAL SERVICE AREA NO 2004-107 2015 PAID AND UNPAID SPECIAL TAXES 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. 238 delinquent parcels were presented for tax sale at the Kendall County Annual Tax Sale on October 27, 2016. Delinquent special taxes in the amount of $1,682 were sold for one (1) of the delinquent parcels. Delinquent special taxes in the amount of $722,284 for 237 delinquent parcels were not sold. Owner Total Special Taxes Unpaid Special Taxes Percent Unpaid Homeowners $53,112.00 $0.00 0.00% Lennar Homes LLC $722,284.00 $722,284.00 100.00% Total $775,396.00 $722,284.00 93.15% United City of Yorkville SSA No. 2004-107 Page 5 2016 Trustee's Report November 13, 2016 III. Equalized Assessed Value and Value to Lien Ratio The 2015 equalized assessed value was $1,287,059. The average assessed value per developed single-family dwelling unit equals $63,771. The average assessed value per duplex dwelling unit equals $98. The average assessed value per developed townhome dwelling unit equals $37,688. The SSA No. 2004-107 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 3 below. TABLE 3 SPECIAL SERVICE AREA NO 2004-107 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO 2 Source: Kendall County Value includes farm land. Full residential value has not yet been assigned. 3 Based on three times the equalized assessed value of the special service area. 4 As of September 2, 2016. $1,287,059 $3,861,177 $8,958,000 0.43:1 2015 Equalized Assessd Value 2 2015 Appraised Value 3 Outstanding Bonds 4 Value to Lien Ratio United City of Yorkville SSA No. 2004-107 Page 6 2016 Trustee's Report November 13, 2016 IV. Ad Valorem Property Tax Rates The 2015 general ad valorem tax rates for SSA No. 2004-107 are shown in Table 4 below. TABLE 4 SPECIAL SERVICE AREA NO 2004-107 2015 AD VALOREM PROPERTY TAX RATES 5 Source: Kendall County for Tax Code KE021. City Rates 4 0.736060% Corporate 0.237950% Bonds and Interest 0.011280% I.M.R.F.0.000000% Police Protection 0.240690% Police Pension 0.195910% Garbage 0.000000% Audit 0.006860% Liability Insurance 0.009140% Social Security/IMRF 0.034230% School Crossing Guard 0.000000% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Kendall Township4 10.94130% County 0.790900% Bristol-Kendall Fire Protection District 0.807700% Forest Preserve 0.178700% Junior College #516 0.588500% Yorkville Library 0.328700% Yorkville/Bristol Sanitary District 0.000000% Kendall Township 0.105900% Kendall Road District 0.269600% School District CU-115 7.871300% Total Tax Rate 11.677360% EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2004-107 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit Single Family Property 05-09-211-009 $0.00SFD 1 $2,471.00361$2,471.00 05-09-211-010 $0.00SFD 1 $2,471.00362$2,471.00 05-09-211-011 $0.00SFD 1 $2,471.00363$2,471.00 05-09-211-012 $0.00SFD 1 $2,471.00364$2,471.00 05-09-211-013 $0.00SFD 1 $2,471.00365$2,471.00 05-09-213-001 $0.00SFD 1 $2,471.00360$2,471.00 05-09-213-002 $0.00SFD 1 $2,471.00359$2,471.00 05-09-213-003 $0.00SFD 1 $2,471.00358$2,471.00 05-09-213-004 $0.00SFD 1 $2,471.00357$2,471.00 05-09-213-005 $0.00SFD 1 $2,471.00356$2,471.00 05-09-213-006 $0.00SFD 1 $2,471.00355$2,471.00 05-09-213-007 $0.00SFD 1 $2,471.00354$2,471.00 05-09-213-008 $0.00SFD 1 $2,471.00353$2,471.00 05-09-213-009 $0.00SFD 1 $2,471.00419$2,471.00 05-09-213-010 $0.00SFD 1 $2,471.00418$2,471.00 05-09-213-011 $0.00SFD 1 $2,471.00417$2,471.00 05-09-213-012 $0.00SFD 1 $2,471.00416$2,471.00 05-09-213-013 $0.00SFD 1 $2,471.00415$2,471.00 05-09-213-014 $0.00SFD 1 $2,471.00414$2,471.00 05-09-213-015 $0.00SFD 1 $2,471.00413$2,471.00 05-09-213-016 $0.00SFD 1 $2,471.00412$2,471.00 05-09-213-017 $0.00SFD 1 $2,471.00411$2,471.00 05-09-214-001 $0.00SFD 1 $2,471.00410$2,471.00 05-09-214-002 $0.00SFD 1 $2,471.00409$2,471.00 05-09-214-003 $0.00SFD 1 $2,471.00408$2,471.00 05-09-214-004 $0.00SFD 1 $2,471.00407$2,471.00 05-09-214-005 $0.00SFD 1 $2,471.00406$2,471.00 05-09-214-006 $0.00SFD 1 $2,471.00405$2,471.00 05-09-214-007 $0.00SFD 1 $2,471.00404$2,471.00 05-09-214-008 $0.00SFD 1 $2,471.00397$2,471.00 05-09-214-009 $0.00SFD 1 $2,471.00396$2,471.00 05-09-214-010 $0.00SFD 1 $2,471.00395$2,471.00 05-09-214-011 $0.00SFD 1 $2,471.00394$2,471.00 05-09-214-012 $0.00SFD 1 $2,471.00393$2,471.00 05-09-214-013 $0.00SFD 1 $2,471.00392$2,471.00 05-09-215-001 $0.00SFD 1 $2,471.00366$2,471.00 05-09-215-002 $0.00SFD 1 $2,471.00367$2,471.00 05-09-215-003 $0.00SFD 1 $2,471.00368$2,471.00 05-09-215-004 $0.00SFD 1 $2,471.00369$2,471.00 1 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 1 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit 05-09-215-005 $0.00SFD 1 $2,471.00370$2,471.00 05-09-215-006 $0.00SFD 1 $2,471.00371$2,471.00 05-09-216-001 $0.00SFD 1 $2,471.00391$2,471.00 05-09-216-002 $0.00SFD 1 $2,471.00390$2,471.00 05-09-216-003 $0.00SFD 1 $2,471.00389$2,471.00 05-09-216-004 $0.00SFD 1 $2,471.00373$2,471.00 05-09-216-005 $0.00SFD 1 $2,471.00372$2,471.00 05-09-226-003 $0.00SFD 1 $2,471.00350$2,471.00 05-09-231-001 $0.00SFD 1 $2,471.00349$2,471.00 05-09-231-002 $0.00SFD 1 $2,471.00348$2,471.00 05-09-231-003 $0.00SFD 1 $2,471.00347$2,471.00 05-09-231-004 $0.00SFD 1 $2,471.00346$2,471.00 05-09-231-006 $0.00SFD 1 $2,471.00344$2,471.00 05-09-232-002 $0.00SFD 1 $2,471.00342$2,471.00 05-09-232-003 $0.00SFD 1 $2,471.00341$2,471.00 05-09-232-005 $0.00SFD 1 $2,471.00339$2,471.00 05-09-232-006 $0.00SFD 1 $2,471.00338$2,471.00 05-09-233-001 $0.00SFD 1 $2,471.00352$2,471.00 05-09-233-002 $0.00SFD 1 $2,471.00420$2,471.00 05-09-233-003 $0.00SFD 1 $2,471.00353$2,471.00 05-09-233-004 $0.00SFD 1 $2,471.00421$2,471.00 05-09-234-001 $0.00SFD 1 $2,471.00422$2,471.00 05-09-234-002 $0.00SFD 1 $2,471.00423$2,471.00 05-09-234-003 $0.00SFD 1 $2,471.00424$2,471.00 05-09-234-004 $0.00SFD 1 $2,471.00425$2,471.00 05-09-234-005 $0.00SFD 1 $2,471.00426$2,471.00 05-09-234-006 $0.00SFD 1 $2,471.00427$2,471.00 05-09-234-007 $0.00SFD 1 $2,471.00428$2,471.00 05-09-234-008 $0.00SFD 1 $2,471.00429$2,471.00 05-09-234-009 $0.00SFD 1 $2,471.00430$2,471.00 05-09-234-010 $0.00SFD 1 $2,471.00431$2,471.00 05-09-235-001 $0.00SFD 1 $2,471.00432$2,471.00 05-09-235-002 $0.00SFD 1 $2,471.00433$2,471.00 05-09-235-003 $0.00SFD 1 $2,471.00434$2,471.00 05-09-235-004 $0.00SFD 1 $2,471.00435$2,471.00 05-09-235-005 $0.00SFD 1 $2,471.00436$2,471.00 05-09-235-006 $0.00SFD 1 $2,471.00437$2,471.00 05-09-235-007 $0.00SFD 1 $2,471.00438$2,471.00 05-09-235-008 $0.00SFD 1 $2,471.00439$2,471.00 05-09-235-009 $0.00SFD 1 $2,471.00440$2,471.00 2 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 2 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit 05-09-235-010 $0.00SFD 1 $2,471.00441$2,471.00 05-09-235-011 $0.00SFD 1 $2,471.00442$2,471.00 05-09-235-012 $0.00SFD 1 $2,471.00443$2,471.00 05-09-235-013 $0.00SFD 1 $2,471.00444$2,471.00 05-09-235-014 $0.00SFD 1 $2,471.00445$2,471.00 05-09-235-015 $0.00SFD 1 $2,471.00446$2,471.00 05-09-235-016 $0.00SFD 1 $2,471.00447$2,471.00 05-09-235-017 $0.00SFD 1 $2,471.00448$2,471.00 05-09-235-018 $0.00SFD 1 $2,471.00449$2,471.00 05-09-236-001 $0.00SFD 1 $2,471.00403$2,471.00 05-09-236-002 $0.00SFD 1 $2,471.00402$2,471.00 05-09-236-003 $0.00SFD 1 $2,471.00401$2,471.00 05-09-236-004 $0.00SFD 1 $2,471.00400$2,471.00 05-09-236-005 $0.00SFD 1 $2,471.00399$2,471.00 05-09-236-006 $0.00SFD 1 $2,471.00398$2,471.00 05-09-237-001 $0.00SFD 1 $2,471.00388$2,471.00 05-09-237-002 $0.00SFD 1 $2,471.00387$2,471.00 05-09-237-003 $0.00SFD 1 $2,471.00386$2,471.00 05-09-237-004 $0.00SFD 1 $2,471.00385$2,471.00 05-09-237-005 $0.00SFD 1 $2,471.00384$2,471.00 05-09-237-006 $0.00SFD 1 $2,471.00383$2,471.00 05-09-237-007 $0.00SFD 1 $2,471.00382$2,471.00 05-09-237-008 $0.00SFD 1 $2,471.00381$2,471.00 05-09-237-009 $0.00SFD 1 $2,471.00380$2,471.00 05-09-237-010 $0.00SFD 1 $2,471.00379$2,471.00 05-09-237-011 $0.00SFD 1 $2,471.00378$2,471.00 05-09-237-012 $0.00SFD 1 $2,471.00377$2,471.00 05-09-237-013 $0.00SFD 1 $2,471.00376$2,471.00 05-09-237-014 $0.00SFD 1 $2,471.00375$2,471.00 05-09-237-015 $0.00SFD 1 $2,471.00374$2,471.00 05-09-238-001 $0.00SFD 1 $2,471.00450$2,471.00 05-09-238-002 $0.00SFD 1 $2,471.00451$2,471.00 05-09-238-003 $0.00SFD 1 $2,471.00452$2,471.00 05-09-238-004 $0.00SFD 1 $2,471.00453$2,471.00 05-09-238-005 $0.00SFD 1 $2,471.00454$2,471.00 05-09-238-006 $0.00SFD 1 $2,471.00455$2,471.00 05-09-238-007 $0.00SFD 1 $2,471.00456$2,471.00 05-09-238-008 $0.00SFD 1 $2,471.00457$2,471.00 05-09-238-009 $0.00SFD 1 $2,471.00458$2,471.00 05-09-238-010 $0.00SFD 1 $2,471.00459$2,471.00 3 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 3 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit 05-09-239-001 $0.00SFD 1 $2,471.00501$2,471.00 05-09-239-002 $0.00SFD 1 $2,471.00502$2,471.00 05-09-239-003 $0.00SFD 1 $2,471.00503$2,471.00 05-09-239-004 $0.00SFD 1 $2,471.00504$2,471.00 05-09-239-005 $0.00SFD 1 $2,471.00505$2,471.00 05-09-239-006 $0.00SFD 1 $2,471.00506$2,471.00 05-09-239-007 $0.00SFD 1 $2,471.00507$2,471.00 05-09-239-008 $0.00SFD 1 $2,471.00508$2,471.00 05-09-239-009 $0.00SFD 1 $2,471.00509$2,471.00 05-09-239-010 $0.00SFD 1 $2,471.00510$2,471.00 05-09-239-011 $0.00SFD 1 $2,471.00511$2,471.00 05-09-239-012 $0.00SFD 1 $2,471.00512$2,471.00 05-09-239-013 $0.00SFD 1 $2,471.00513$2,471.00 05-09-239-014 $0.00SFD 1 $2,471.00514$2,471.00 05-09-239-015 $0.00SFD 1 $2,471.00515$2,471.00 05-09-239-016 $0.00SFD 1 $2,471.00516$2,471.00 05-09-239-017 $0.00SFD 1 $2,471.00517$2,471.00 05-09-239-018 $0.00SFD 1 $2,471.00518$2,471.00 05-09-239-019 $0.00SFD 1 $2,471.00519$2,471.00 05-09-240-001 $0.00SFD 1 $2,471.00520$2,471.00 05-09-240-002 $0.00SFD 1 $2,471.00521$2,471.00 05-09-240-003 $0.00SFD 1 $2,471.00522$2,471.00 05-09-240-004 $0.00SFD 1 $2,471.00523$2,471.00 05-09-240-005 $0.00SFD 1 $2,471.00524$2,471.00 05-09-240-006 $0.00SFD 1 $2,471.00525$2,471.00 05-09-240-007 $0.00SFD 1 $2,471.00526$2,471.00 05-09-240-008 $0.00SFD 1 $2,471.00527$2,471.00 05-09-240-009 $0.00SFD 1 $2,471.00528$2,471.00 05-09-240-010 $0.00SFD 1 $2,471.00529$2,471.00 05-09-240-011 $0.00SFD 1 $2,471.00530$2,471.00 05-09-240-012 $0.00SFD 1 $2,471.00531$2,471.00 05-09-240-013 $0.00SFD 1 $2,471.00532$2,471.00 05-09-240-014 $0.00SFD 1 $2,471.00533$2,471.00 05-09-240-015 $0.00SFD 1 $2,471.00534$2,471.00 05-09-241-001 $0.00SFD 1 $2,471.00535$2,471.00 05-09-241-002 $0.00SFD 1 $2,471.00536$2,471.00 05-09-241-003 $0.00SFD 1 $2,471.00537$2,471.00 05-09-241-004 $0.00SFD 1 $2,471.00538$2,471.00 05-09-241-005 $0.00SFD 1 $2,471.00539$2,471.00 05-09-241-006 $0.00SFD 1 $2,471.00540$2,471.00 4 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 4 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit 05-09-241-007 $0.00SFD 1 $2,471.00541$2,471.00 05-09-241-008 $0.00SFD 1 $2,471.00542$2,471.00 05-09-242-001 $0.00SFD 1 $2,471.00469$2,471.00 05-09-242-002 $0.00SFD 1 $2,471.00470$2,471.00 05-09-242-003 $0.00SFD 1 $2,471.00471$2,471.00 05-09-242-004 $0.00SFD 1 $2,471.00472$2,471.00 05-09-242-005 $0.00SFD 1 $2,471.00473$2,471.00 05-09-242-006 $0.00SFD 1 $2,471.00474$2,471.00 05-09-242-007 $0.00SFD 1 $2,471.00475$2,471.00 05-09-242-008 $0.00SFD 1 $2,471.00476$2,471.00 05-09-242-009 $0.00SFD 1 $2,471.00477$2,471.00 05-09-242-010 $0.00SFD 1 $2,471.00478$2,471.00 05-09-242-011 $0.00SFD 1 $2,471.00479$2,471.00 05-09-242-012 $0.00SFD 1 $2,471.00480$2,471.00 05-09-242-013 $0.00SFD 1 $2,471.00481$2,471.00 05-09-242-014 $0.00SFD 1 $2,471.00482$2,471.00 05-09-242-015 $0.00SFD 1 $2,471.00483$2,471.00 05-09-243-001 $0.00SFD 1 $2,471.00500$2,471.00 05-09-243-002 $0.00SFD 1 $2,471.00499$2,471.00 05-09-243-003 $0.00SFD 1 $2,471.00498$2,471.00 05-09-243-004 $0.00SFD 1 $2,471.00497$2,471.00 05-09-243-005 $0.00SFD 1 $2,471.00496$2,471.00 05-09-243-006 $0.00SFD 1 $2,471.00495$2,471.00 05-09-243-007 $0.00SFD 1 $2,471.00494$2,471.00 05-09-243-008 $0.00SFD 1 $2,471.00493$2,471.00 05-09-243-009 $0.00SFD 1 $2,471.00492$2,471.00 05-09-243-010 $0.00SFD 1 $2,471.00491$2,471.00 05-09-243-011 $0.00SFD 1 $2,471.00490$2,471.00 05-09-243-012 $0.00SFD 1 $2,471.00489$2,471.00 05-09-243-013 $0.00SFD 1 $2,471.00488$2,471.00 05-09-243-014 $0.00SFD 1 $2,471.00487$2,471.00 05-09-243-015 $0.00SFD 1 $2,471.00486$2,471.00 05-09-243-016 $0.00SFD 1 $2,471.00485$2,471.00 05-10-106-001 $0.00SFD 1 $2,471.00460$2,471.00 05-10-106-002 $0.00SFD 1 $2,471.00461$2,471.00 05-10-106-003 $0.00SFD 1 $2,471.00462$2,471.00 05-10-106-004 $0.00SFD 1 $2,471.00463$2,471.00 05-10-106-005 $0.00SFD 1 $2,471.00464$2,471.00 05-10-106-006 $0.00SFD 1 $2,471.00465$2,471.00 05-10-106-007 $0.00SFD 1 $2,471.00466$2,471.00 5 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 5 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit Subtotal $491,729.00 199 $0.00$491,729.00 Duplex Property 05-03-381-005 $0.00DUP 2 $4,046.00264$4,046.00 05-10-128-001 $0.00DUP 2 $4,046.00265$4,046.00 05-10-128-002 $0.00DUP 2 $4,046.00266$4,046.00 05-10-128-003 $0.00DUP 2 $4,046.00267$4,046.00 05-10-128-004 $0.00DUP 2 $4,046.00268$4,046.00 05-10-128-005 $0.00DUP 2 $4,046.00269$4,046.00 05-10-128-006 $0.00DUP 2 $4,046.00270$4,046.00 05-10-128-007 $0.00DUP 2 $4,046.00271$4,046.00 05-10-128-008 $0.00DUP 2 $4,046.00272$4,046.00 05-10-128-009 $0.00DUP 2 $4,046.00273$4,046.00 05-10-128-010 $0.00DUP 2 $4,046.00274$4,046.00 05-10-128-011 $0.00DUP 2 $4,046.00275$4,046.00 05-10-128-012 $0.00DUP 2 $4,046.00276$4,046.00 05-10-128-013 $0.00DUP 2 $4,046.00277$4,046.00 05-10-128-014 $0.00DUP 2 $4,046.00278$4,046.00 05-10-128-015 $0.00DUP 2 $4,046.00279$4,046.00 05-10-128-016 $0.00DUP 2 $4,046.00280$4,046.00 05-10-128-017 $0.00DUP 2 $4,046.00281$4,046.00 05-10-128-018 $0.00DUP 2 $4,046.00282$4,046.00 Subtotal $76,874.00 38 $0.00$76,874.00 Townhome Property 05-03-379-001 $0.00THM 4 $6,828.00297$6,828.00 05-03-379-007 $0.00THM 1 $1,707.00295$1,707.001 05-03-379-008 $0.00THM 1 $1,707.00295$1,707.002 05-03-379-009 $0.00THM 1 $1,707.00295$1,707.003 05-03-379-010 $0.00THM 1 $1,707.00295$1,707.004 05-03-379-012 $0.00THM 1 $1,707.00296$1,707.00a 05-03-379-013 $0.00THM 1 $1,707.00296$1,707.00b 05-03-379-014 $0.00THM 1 $1,707.00296$1,707.00c 05-03-379-015 $0.00THM 1 $1,707.00296$1,707.00d 05-03-379-017 $0.00THM 1 $1,707.00294$1,707.00a 05-03-379-018 $0.00THM 1 $1,707.00294$1,707.00b 05-03-379-019 $0.00THM 1 $1,707.00294$1,707.00c 05-03-379-020 $0.00THM 1 $1,707.00294$1,707.00d 05-03-379-022 $0.00THM 1 $1,707.00293$1,707.00a 05-03-379-023 $0.00THM 1 $1,707.00293$1,707.00b 05-03-379-024 $0.00THM 1 $1,707.00293$1,707.00c 05-03-379-025 $0.00THM 1 $1,707.00293$1,707.00d 6 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 6 of 7 United City of Yorkville Special Servces Area No. 2004-107 (Raintree Village 2) Levy Year 2016 PIN Lot Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be CollectedUnit 05-03-381-001 $0.00THM 4 $6,828.00289$6,828.00 05-03-381-002 $0.00THM 4 $6,828.00290$6,828.00 05-03-381-003 $0.00THM 4 $6,828.00292$6,828.00 05-03-381-004 $0.00THM 4 $6,828.00291$6,828.00 05-03-382-002 $0.00THM 4 $6,828.00287$6,828.00 05-03-382-003 $0.00THM 4 $6,828.00288$6,828.00 05-10-126-001 $0.00THM 4 $6,828.00298$6,828.00 05-10-127-001 $0.00THM 4 $6,828.00311$6,828.00 05-10-127-002 $0.00THM 4 $6,828.00312$6,828.00 05-10-127-003 $0.00THM 4 $6,828.00313$6,828.00 05-10-127-004 $0.00THM 4 $6,828.00314$6,828.00 05-10-127-005 $0.00THM 4 $6,828.00315$6,828.00 05-10-127-006 $0.00THM 4 $6,828.00316$6,828.00 05-10-127-007 $0.00THM 4 $6,828.00317$6,828.00 05-10-127-008 $0.00THM 4 $6,828.00318$6,828.00 05-10-127-009 $0.00THM 4 $6,828.00305$6,828.00 05-10-127-010 $0.00THM 4 $6,828.00306$6,828.00 05-10-127-011 $0.00THM 4 $6,828.00307$6,828.00 05-10-127-012 $0.00THM 4 $6,828.00308$6,828.00 05-10-127-013 $0.00THM 4 $6,828.00309$6,828.00 05-10-127-014 $0.00THM 4 $6,828.00310$6,828.00 05-10-128-019 $0.00THM 4 $6,828.00304$6,828.00 05-10-128-020 $0.00THM 4 $6,828.00303$6,828.00 05-10-128-021 $0.00THM 4 $6,828.00302$6,828.00 05-10-128-022 $0.00THM 4 $6,828.00301$6,828.00 05-10-128-023 $0.00THM 4 $6,828.00300$6,828.00 05-10-128-027 $0.00THM 1 $1,707.00299$1,707.00a 05-10-128-028 $0.00THM 1 $1,707.00299$1,707.00b 05-10-128-029 $0.00THM 1 $1,707.00299$1,707.00c 05-10-128-030 $0.00THM 1 $1,707.00299$1,707.00d Subtotal $218,496.00 128 $0.00$218,496.00 Prepaid Single Family Property 05-09-231-005 $2,471.00PREPAYS 1 $0.00345$2,471.00 05-09-232-001 $2,471.00PREPAYS 1 $0.00343$2,471.00 05-09-232-004 $2,471.00PREPAYS 1 $0.00340$2,471.00 Subtotal $0.00 3 $7,413.00$7,413.00 GRAND TOTALS (taxes levied)# of units)(maximum taxes)(taxes abated) $787,099.00 368 $7,413.00$794,512.00 7 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2004-107\Annual Dat 12:23PM Page 7 of 7 The table below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Autumn Creek Special Service Area (2005-108), as shown on Table 5 (page 8) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2005-108 (Autumn Creek) Tax Classification 2016 Levy 2015 Levy % Change Maximum Parcel Amount Single Family $ 2,286.00 $ 2,252.00 1.51% Townhome $ 1,944.00 $ 1,915.00 1.51% Extended Parcel Amounts Single Family $ 1,702.96 $ 1,686.68 0.97% Townhome $ 1,448.18 $ 1,434.28 0.97% As noted above, extended (actual) 2016 tax levy amounts will increase by 1.00% for both single family and townhome parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $782,945.00 (out of a maximum amount of $1,053,288.00 – with $270,343.00 being abated). Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 14, 2016 Subject: SSA No. 2005-108 Autumn Creek – Tax Abatement SSA No. 2005-109 Bristol Bay –Tax Abatement The tables below represents a year-over year comparison of maximum and extended tax levy amounts on a per parcel basis for the Bristol Bay Special Service Area (2005-109), as shown on Table 6 (page 9) of the Administration Report prepared by the City’s SSA consultant, David Taussig & Associates. Special Service No. 2005-109 (Bristol Bay) Tax Classification 2016 Levy 2015 Levy % Change Maximum Parcel Amount - First Series Single Family $ 2,468.00 $ 2,432.00 1.48% Townhome $ 2,001.00 $ 1,971.00 1.52% Condominium $ 1,686.00 $ 1,661.00 1.51% Extended Parcel Amounts - First Series Single Family $ 1,889.36 $ 1,870.10 1.03% Townhome $ 1,531.86 $ 1,515.62 1.07% Condominium $ 1,290.72 $ 1,277.24 1.06% As noted above, extended (actual) 2016 tax levy amounts will increase by approximately 1.00% for single family, townhome and condominium parcels in comparison with the previous year. Taken in the aggregate, these parcels will yield special service area property taxes totaling $1,187,873.52 (out of a maximum amount of $1,551,666.00 – with $363,792.48 being abated). As you may recall, last February the original bond issues for the Autumn Creek & Bristol Bay special service areas were consolidated and refunded into a single bond issue (i.e. 2016 Refunding Bonds - $28.84 million). As a result of the refunding, going forward property taxes for these two SSA’s will be partially abated together in one ordinance. In total these two SSA’s will yield special service area property taxes totaling $1,970,818.52 (out of a maximum amount of $2,604,954.00 – with $634,135.48 being abated). It is the recommendation of staff that the SSA abatement ordinance be approved, and both the ordinance and Autumn Creek and Bristol Bay SSA Administration Reports have been attached for your review and consideration. Ordinance No. 2016-____ Page 1 Ordinance No. 2016-_____ AN ORDINANCE ABATING SPECIAL SERVICE AREA TAXES FOR SPECIAL SERVICE AREA NUMBERS 2005-108 AND 2005-109 SPECIAL TAX REFUNDING BONDS, SERIES 2016 (AUTUMN CREEK PROJECT AND BRISTOL BAY I PROJECT) BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. It is found and declared by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois (the “City”), as follows: (a) The City Council adopted Ordinance No. 2006-26 on March 28, 2006 (the “Autumn Creek 2006 Bond Ordinance”) pursuant to which: (i) the City issued $14,980,000 principal amount of Special Service Area Number 2005-108 Special Tax Bonds, Series 2006 (Autumn Creek Project) (the “Autumn Creek 2006 Bonds”), of the United City of Yorkville, for the purpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2005-108 (the “SSA 2005-108 Area”); and (ii) provided for the levy of a Special Tax upon all taxable property within the SSA 2005-108 Area sufficient to pay the principal of the Autumn Creek 2006 Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and administrative expenses of the SSA 2005-108 Area for each such year. (b) The City Council adopted Ordinance No. 2006-18 on March 14, 2006 (the “Bristol Bay 2006 Bond Ordinance”) pursuant to which: (i) the City issued $19,000,000 principal amount of Special Service Area Number 2005-109 Special Tax Bonds, Series 2006 (Bristol Bay I Project) (the “Bristol Bay 2006 Bonds”), of the United City of Yorkville, for the ppurpose of paying for the costs of certain improvements benefiting the Special Service Area Number 2005-109 (the “SSA 2005-109 Area”); and (ii) provided for the Ordinance No. 2016-____ Page 2 levy of a Special Tax upon all taxable property within the SSA 2005-109 Area sufficient to pay the principal of the Bristol Bay 2006 Bonds for each year at maturity or mandatory sinking fund redemption dates and to pay interest and administrative expenses of the SSA 2005-109 Area for each such year. (c) The City Council adopted Ordinance No. 2016-14 on February 9, 2016, pursuant to which the City issued $28,840,000 of its Special Service Area Numbers 2005-108 and 2005- 109 Special Tax Refunding Bonds, Series 2016 (the “Series 2016 Bonds”) for the purpose of refunding and defusing the entire outstanding principal amount of the Autumn Creek 2006 Bonds and the Bristol Bay 2006 Bonds. Ordinance No. 2016-14 (the “Series 2016 Bond Ordinance”) of the City, pursuant to which the Series 2016 Bonds were issued, provided for a separate levy for payment of debt service on the Series 2016 Bonds and directed the City to adopt and file an abatement ordinance partially abating the levy of taxes for levy years 2015 and later, to be effective upon the issuance of the Series 2016 Bonds. Section 2. There is hereby abated taxes levied pursuant to the Series 2016 Bond Ordinance in the amount of $270,343.00 as levied for SSA 2005-108 (Series 2006 Autumn Creek Project) and $363,792.48 as levied for the SSA 2005-109 (Series 2006 Bristol Bay Project) for the levy year of 2016 which amount was calculated in accordance with the Special Tax Roll and Report prepared by David Taussig & Associates, Inc. Section 3. It is the duty of the County Clerk of Kendall County to abate paid taxes as provided in Sections 2 of this Ordinance and the amended Levy Year 2016 Special Tax Rolls attached hereto (the “Amended Special Tax Rolls”). Section 4. 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 Ordinance No. 2016-____ Page 3 City Clerk shall cause this Ordinance to be published in pamphlet form. This Ordinance shall be in full force and effect upon its passage, approval and publication as provided by law. Section 5. A copy of this Ordinance shall be filed with the County Clerk of Kendall County. The County Clerk of Kendall County is hereby directed to extend the Special Taxes. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this ____ day of _________________, A.D. 2016. CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ LARRY KOT ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ DIANE TEELING ________ SEAVER TARULIS ________ Approved this day of _________________, 2016. Mayor Attest: City Clerk UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 ADMINISTRATION REPORT LEVY YEAR 2016 NOVEMBER 13, 2016 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 2016 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 Jose, California Table of Contents Section Page INTRODUCTION ................................................................................................................................1 AUTHORIZED SPECIAL SERVICES ...................................................................................................................... 1 BONDED INDEBTEDNESS ...................................................................................................................................... 1 SPECIAL TAXES ...................................................................................................................................................... 2 I. SPECIAL TAX REQUIREMENT .....................................................................................................3 II. ACCOUNT ACTIVITY SUMMARY ................................................................................................4 III. MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ..........................................................8 IV. PRIOR YEAR SPECIAL TAX COLLECTIONS ............................................................................10 2015 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 DEBT SERVICE SCHEDULE EXHIBIT E AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F SPECIAL TAX ROLL AND REPORT EXHIBIT G 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2005-108 Page 1 2016 Administration Report November 13, 2016 Introduction This report calculates the 2016 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2005-108 ("SSA No. 2005-108") Special Tax Bonds, Series 2006 (Autumn Creek Project) (the "Series 2006 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2005-108. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2005-108. 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. 2005-108 was established by Ordinance No. 2006-25 (the "Establishing Ordinance"), adopted on March 28, 2006. The Establishing Ordinance authorized SSA No. 2005-108 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;  Park improvements;  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 $15,500,000 in bonds may be issued by SSA No. 2005-108. Ordinance No. 2006-26 (the "Bond Ordinance"), adopted on March 28, 2006 approved the form of a trust indenture and preliminary limited offering memorandum and United City of Yorkville SSA No. 2005-108 Page 2 2016 Administration Report November 13, 2016 provided for the issuance of not more than $15,500,000 in Series 2006 Bonds. The Series 2006 Bonds were issued in the amount of $14,980,000 in April 2006. The Series 2006 Bonds were refunded in February 2016. Ordinance No. 2016-14 (the "2016 Bond Ordinance"), adopted on February 9, 2016 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $34,000,000 in bonds. United City of Yorkville Special Service Area Number 2005-108 and 2005-109 Special Tax Refunding Bonds, Series 2016 (the "Series 2016 Bonds") were issued in February 2016 in the amount of $28,840,000. The current debt service schedule is attached hereto as Exhibit D 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 2005-108 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 2016 Bonds and the administration and maintenance of SSA No. 2005-108 and is attached hereto as Exhibit F. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2005-108 Page 3 2016 Administration Report November 13, 2016 I. Special Tax Requirement The SSA No. 2005-108 2016 Special Tax Requirement is equal to $782,945. As shown in Table 1 below, the 2016 Special Tax Requirement is equal to the sum of the Series 2016 debt service for the bond year ending March 1, 2018, estimated administrative expenses, and the contingency for estimated delinquent special taxes and less the estimated 2017 bond year-end fund balances and excess reserve funds. TABLE 1 SPECIAL SERVICE AREA NO 2005-108 2016 SPECIAL TAX REQUIREMENT Sources of Funds $785,566 Prior Year Surplus/(Deficit)$2,621 Earnings $0 Special Taxes Billed $775,116 Delinquency Contingency $7,829 Uses of Funds ($785,566) Debt Service Interest - 09/01/2017 ($214,868) Interest - 03/01/2018 ($214,868) Principal - 03/01/2018 ($328,000) Administrative Expenses ($20,000) Delinquent Special Taxes ($7,829) Projected Surplus/(Deficit) - 03/01/2018 $0 United City of Yorkville SSA No. 2005-108 Page 4 2016 Administration Report November 13, 2016 II. Account Activity Summary The Trust Indenture for the Series 2016 Bonds (the "2016 Indenture") establishes four funds and two accounts. The four funds are the Bond and Interest Fund, Reserve Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund is the Special Redemption Account. Within the Administrative Expense 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 2016 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 September 30, 2016 is shown in Table 2 and Table 3 on the following pages. United City of Yorkville SSA No. 2005-108 Page 5 2016 Administration Report November 13, 2016 TABLE 2 SPECIAL SERVICE AREA NO 2005-108, SERIES 2005 TRANSACTION SUMMARY ADMINISTRATIVE EXPENSE FUND RESERVE FUND B OND AND INTEREST FUND SPECIAL REDEMPTION FUND SOURCES OF FUNDS - ACTUAL Beginning Balance - 09/01/2015 $1,528 $1,367,857 $488,554 $218 Earnings $1 $788 $2,600 $168 Special Taxes Prior Year(s)$0 $0 $435,955 $0 Levy Year 2015 $0 $0 $0 $0 Miscellaneous $0 $0 $0 $0 USES OF FUNDS - ACTUAL Account Transfers $0 ($1,368,389)$12,051,117 ($10,383,174) Administrative Expense Transfers Fiscal Year 2015 Prefunding $0 $0 $0 $0 Fiscal Year 2015 Budget ($1,528)$0 $1,528 $0 Refunding Transfers ($0)($255)($12,041,794)$10,382,788 Debt Service Interest - 09/01/2015 $0 $0 ($358,980)$0 Interest - 03/01/2016 $0 $0 ($358,980)$0 Principal - 03/01/2016 $0 $0 ($220,000)$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 $0 $0 $0 $0 Ending Balance - 04/19/2016 ($0)($0)($0)($0) United City of Yorkville SSA No. 2005-108 Page 6 2016 Administration Report November 13, 2016 TABLE 3 SPECIAL SERVICE AREA NO 2005-108, SERIES 2016 TRANSACTION SUMMARY ADMINISTRATIVE EXPENSE FUND RESERVE FUND B OND AND INTEREST FUND SPECIAL REDEMPTION FUND SOURCES OF FUNDS - ACTUAL Beginning Balance - 02/29/2016 $20,000 $2,485,600 $0 $0 Earnings $2 $635 $108 $0 Special Taxes Prior Year(s)$0 $0 $0 $0 Levy Year 2015 SSA No. 2005-108 $0 $0 $407,846 $0 SSA No. 2005-109 $0 $0 $645,783 $0 Miscellaneous $0 $0 $7,093 $0 USES OF FUNDS - ACTUAL Account Transfers $0 ($635)$635 $0 Administrative Expense Transfers Fiscal Year 2015 Prefunding $0 $0 $0 $0 Fiscal Year 2015 Budget $0 $0 $0 $0 Debt Service SSA No. 2005-108 Interest - 09/01/2015 $0 $0 $0 $0 Interest - 03/01/2016 $0 $0 $0 $0 Principal - 03/01/2016 $0 $0 $0 $0 SSA No. 2005-109 Interest - 09/01/2015 $0 $0 $0 $0 Interest - 03/01/2016 $0 $0 $0 $0 Principal - 03/01/2016 $0 $0 $0 $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $23,704 Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Refund to Property Owners $0 $0 $0 $0 Administrative Expenses SSA No. 2005-108 ($9,008)$0 $0 $0 SSA No. 2005-109 ($9,000)$0 $0 $0 Ending Balance - 08/31/2016 $1,994 $2,485,600 $1,061,466 $23,704 United City of Yorkville SSA No. 2005-108 Page 7 2016 Administration Report November 13, 2016 The calculation of the estimated 2017 bond year-end fund balances and excess reserve funds is shown in Table 3 below. TABLE 4 SPECIAL SERVICE AREA NO 2005-108 ESTIMATED 2017 BOND YEAR-END FUND BALANCES AUGUST 31, 2016 – MARCH 1, 2017 ADMINISTRATIVE EXPENSE FUND RESERVE FUND B OND AND INTEREST FUND SPECIAL REDEMPTION FUND SOURCES OF FUNDS - PROJECTED Beginning Balance - 08/31/2016 $1,994 $2,485,600 $1,061,466 $23,704 Special Taxes SSA No. 2005-108 $0 $0 $369,293 $0 SSA No. 2005-109 $0 $0 $528,200 $0 USES OF FUNDS - PROJECTED Account Transfers $0 ($2,080)$25,784 ($23,704) Administrative Expense Transfers Levy Year 2016 Prefunding $40,000 $0 ($40,000)$0 Levy Year 2015 Budget $20,998 $0 ($20,998)$0 Debt Service SSA No. 2005-108 Interest - 09/01/2016 $0 $0 ($222,382)$0 Principal - 03/01/2017 $0 $0 ($307,000)$0 Interest - 03/01/2017 $0 $0 ($219,473)$0 SSA No. 2005-109 Interest - 09/01/2016 $0 $0 ($339,754)$0 Principal - 03/01/2017 $0 $0 ($468,000)$0 Interest - 03/01/2017 $0 $0 ($336,021)$0 Bond Redemptions/Prepayments Principal Redemption $0 $0 ($24,000)$0 Redemption Premium $0 $0 ($480)$0 Administrative Expenses Remaining Levy Year 2015 Expenses ($22,992)$0 $0 $0 Ending Balance - 03/01/2017 $40,000 $2,483,520 $6,633 $0 Reserve Fund Requirement $0 ($2,483,520)$0 $0 Funds Not Eligible for Levy Surplus ($40,000)$0 $0 $0 Projected Surplus/(Deficit) 03/01/2017 $0 $0 $6,633 $0 United City of Yorkville SSA No. 2005-108 Page 8 2016 Administration Report November 13, 2016 III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2016 Maximum Parcel Special Taxes equal $1,226,214. However, pursuant to the 2016 Bond Ordinance, the 2016 Special Taxes equal $1,053,288. For purposes of the Abatement Ordinance, subtracting the 2016 Special Tax Requirement of $1,053,288, results in an abatement of $270,343. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2005- 108 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 G. 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 2005-108 MAXIMUM, ABATED AND EXTENDED SPECIAL TAXES A comparison of the maximum and extended special tax amounts for 2016 and 2015 is shown in Table 5 below. TABLE 5 SPECIAL SERVICE AREA NO 2005-108 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAXES Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,286.00 $583.04 $1,702.96 Single Family Dwelling Unit - Prepaid $2,286.00 $2,286.00 $0.00 Townhome Dwelling Unit $1,944.00 $495.82 $1,448.18 Townhome Dwelling Unit - Prepaid $1,944.00 $1,944.00 $0.00 Special Tax Classification Levy Year 2016 Levy Year 2015 Percentage Change Single Family Dwelling Unit $2,286.00 $2,252.00 1.5% Townhome Dwelling Unit $1,944.00 $1,915.00 1.5% Single Family Dwelling Unit $1,702.96 $1,686.68 1.0% Townhome Dwelling Unit $1,448.18 $1,434.28 1.0% Maximum Parcel Special Tax Extended Special Tax United City of Yorkville SSA No. 2005-108 Page 9 2016 Administration Report November 13, 2016 The schedule of the remaining SSA No. 2005-108 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 2034. TABLE 6 SPECIAL SERVICE AREA NO 2005-108 MAXIMUM PARCEL SPECIAL TAXES Single Family Townhome 2016 2017 $1,053,288 $2,286 $1,944 2017 2018 $1,226,214 $2,320 $1,973 2018 2019 $1,244,474 $2,355 $2,003 2019 2020 $1,263,309 $2,390 $2,033 2020 2021 $1,282,144 $2,426 $2,063 2021 2022 $1,301,296 $2,462 $2,094 2022 2023 $1,320,706 $2,499 $2,125 2023 2024 $1,340,433 $2,536 $2,157 2024 2025 $1,360,418 $2,574 $2,189 2025 2026 $1,380,720 $2,613 $2,222 2026 2027 $1,401,597 $2,652 $2,255 2027 2028 $1,422,474 $2,692 $2,289 2028 2029 $1,443,926 $2,732 $2,323 2029 2030 $1,465,378 $2,773 $2,358 2030 2031 $1,487,405 $2,815 $2,393 2031 2032 $1,509,749 $2,857 $2,429 2032 2033 $1,532,351 $2,900 $2,465 2033 2034 $1,555,270 $2,944 $2,502 2034 2035 $1,578,764 $2,988 $2,540 Levy Year Collection Year Aggregate Per Unit United City of Yorkville SSA No. 2005-108 Page 10 2016 Administration Report November 13, 2016 IV. Prior Year Special Tax Collections The SSA No. 2005-108 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. 2005-108. 2015 Special Tax Receipts As of November 11, 2016, SSA No. 2005-108 2015 special tax receipts totaled $777,139. There are no delinquent special taxes. 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. No parcels were presented for tax sale at the Kendall County Annual Tax Sale on October 27, 2016. United City of Yorkville SSA No. 2005-108 Page 11 2016 Administration Report November 13, 2016 V. Development Status SSA No. 2005-108 is comprised of three hundred seventeen (317) single family homes and two hundred fifty-seven (257) townhomes. Original projections were for three hundred seventeen (317) single family homes and two hundred fifty-eight (258) townhomes, one townhome was omitted. An aerial map of SSA No. 2005-108 is attached as Exhibit E. The number of units in each plat is summarized in Table 7 below. TABLE 7 SPECIAL SERVICE AREA NO 2005-108 LAND USE SUMMARY Unit 1 Yes Single Family 168 Unit 1 Yes Townhome 257 Unit 3 No Single Family 149 574 Plat Recorded Total Land Use Number of Units Equalized Assessed Value The 2015 equalized assessed value for SSA No. 2005-108 was $20,676,289. The average assessed value per single-family dwelling unit equals $65,371. The average assessed value per townhome dwelling unit equals $33,287. United City of Yorkville SSA No. 2005-108 Page 12 2016 Administration Report November 13, 2016 VI. Outstanding Bonds The SSA No. 2005-108 portion of the Series 2016 Bonds issued in February 2016 was $11,409,000. As of September 2, 2016, the outstanding principal was $11,385,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit D. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners and mandatory prepayments received by developers, $2,187,000 of the Series 2006 Bonds and $24,000 of the Series 2016 bonds have been redeemed, as shown in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2005-108 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS Redemption Date Bonds Redeemed March 1, 2008 $282,000 September 1, 2008 $107,000 March 1, 2009 $23,000 March 1, 2012 $1,775,000 September 1, 2016 $24,000 Total Redeemed $2,211,000 Special Tax Prepayments The SSA No. 2005-108 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 nine single family dwelling units and eight townhome dwelling units. No partial prepayments have been received. United City of Yorkville SSA No. 2005-108 Page 13 2016 Administration Report November 13, 2016 VII. Equalized Assessed Value and Value to Lien Ratio The SSA No. 2005-108 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2005-108 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO $20,676,289 $62,028,867 $11,385,000 5.45:1 Outstanding Bonds3 Value to Lien Ratio 2015 Equalized Assessed Value1 2015 Appraised Value2 1 Source: Kendall County 2 Based on three times the equalized assessed value of the special service area. 3 As of September 2, 2016. United City of Yorkville SSA No. 2005-108 Page 14 2016 Administration Report November 13, 2016 VIII. Ad Valorem Property Tax Rates The 2015 general ad valorem tax rates for SSA No. 2005-108 are shown in Table 10 below. TABLE 10 SPECIAL SERVICE AREA NO 2005-108 2015 AD VALOREM PROPERTY TAX RATES 4 Source: Kendall County, for Tax Codes BR005 and BR069. City Rates 4 0.736060% Corporate 0.237950% Bonds and Interest 0.011280% I.M.R.F.0.000000% Police Protection 0.240690% Police Pension 0.195910% Garbage 0.000000% Audit 0.006860% Liability Insurance 0.009140% Social Security/IMRF 0.034230% School Crossing Guard 0.000000% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Bristol Township4 10.961800% County 0.790900% Bristol-Kendall Fire Protection District 0.807700% Forest Preserve 0.178700% Junior College #516 0.588500% Yorkville Library 0.328700% Yorkville/Bristol Sanitary District 0.000000% Bristol Township 0.133400% Bristol Road District 0.262600% School District CU-115 7.871300% Total Tax Rate 11.697860% EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2005-108 FUNDS AND ACCOUNTS Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 8 a n d 2 0 0 5 - 1 0 9 Fu n d s a n d A c c o u n t s Fu n d s An d Ac c o u n t Re s e r v e F u n d Bo n d a n d In t e r e s t Fu n d Sp e c i a l Re d e m p t i o n Ac c o u n t Re b a t e F u n d Administrative Expense Fund Cost of Issuance Account EXHIBIT B UNITED CITY OF YORKVILLE SSA NO. 2005-108 APPLICATION OF SPECIAL TAX Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 8 a n d 2 0 0 5 - 1 0 9 Ap p l i c a t i o n o f S p e c i a l T a x 1 Fu n d s An d Ac c o u n t Re s e r v e F u n d Bo n d a n d In t e r e s t Fu n d Sp e c i a l Re d e m p t i o n Ac c o u n t Re b a t e F u n d Administrative Expense Fund Cost of Issuance Account2 1 3 1. Sp e c i a l T a x a p p l i e d i n s e q u e n c e s h o w n . EXHIBIT C UNITED CITY OF YORKVILLE SSA NO. 2005-108 APPLICATION OF EARNINGS Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 8 a n d 2 0 0 5 - 1 0 9 Ap p l i c a t i o n o f E a r n i n g s 1 Fu n d s An d Ac c o u n t s Re s e r v e F u n d Bo n d a n d In t e r e s t Fu n d Sp e c i a l Re d e m p t i o n Ac c o u n t Re b a t e F u n d Administrative Expense Fund Cost of Issuance Account 1. Ea r n i n g s r e m a i n i n f u n d o r a c c o u n t f r o m w h ic h t h e y a c c r u e d u n l e s s o t h e r w i s e i n d i c a t e d . EXHIBIT D UNITED CITY OF YORKVILLE SSA NO. 2005-108 DEBT SERVICE SCHEDULE United City of Yorkville Special Service Area No. 2005-108 Year Ending (3/1)Payment Date Principal Interest Debt Service 2017 9/1/2016 $0 $222,382 $222,382 2017 3/1/2017 $307,000 $219,473 $526,473 2018 9/1/2017 $0 $214,868 $214,868 2018 3/1/2018 $328,000 $214,868 $542,868 2019 9/1/2018 $0 $209,948 $209,948 2019 3/1/2019 $349,000 $209,948 $558,948 2020 9/1/2019 $0 $204,713 $204,713 2020 3/1/2020 $369,000 $204,713 $573,713 2021 9/1/2020 $0 $199,178 $199,178 2021 3/1/2021 $393,000 $199,178 $592,178 2022 9/1/2021 $0 $193,283 $193,283 2022 3/1/2022 $416,000 $193,283 $609,283 2023 9/1/2022 $0 $188,343 $188,343 2023 3/1/2023 $438,000 $188,343 $626,343 2024 9/1/2023 $0 $182,594 $182,594 2024 3/1/2024 $462,000 $182,594 $644,594 2025 9/1/2024 $0 $176,242 $176,242 2025 3/1/2025 $486,000 $176,242 $662,242 2026 9/1/2025 $0 $168,952 $168,952 2026 3/1/2026 $513,000 $168,952 $681,952 2027 9/1/2026 $0 $160,936 $160,936 2027 3/1/2027 $541,000 $160,936 $701,936 2028 9/1/2027 $0 $152,145 $152,145 2028 3/1/2028 $573,000 $152,145 $725,145 2029 9/1/2028 $0 $137,820 $137,820 2029 3/1/2029 $614,000 $137,820 $751,820 2030 9/1/2029 $0 $122,470 $122,470 2030 3/1/2030 $658,000 $122,470 $780,470 2031 9/1/2030 $0 $106,020 $106,020 2031 3/1/2031 $702,000 $106,020 $808,020 2032 9/1/2031 $0 $88,470 $88,470 2032 3/1/2032 $750,000 $88,470 $838,470 2033 9/1/2032 $0 $69,720 $69,720 2033 3/1/2033 $801,000 $69,720 $870,720 2034 9/1/2033 $0 $53,700 $53,700 2034 3/1/2034 $848,000 $53,700 $901,700 2035 9/1/2034 $0 $36,740 $36,740 2035 3/1/2035 $894,000 $36,740 $930,740 2036 9/1/2035 $0 $18,860 $18,860 2036 3/1/2036 $943,000 $18,860 $961,860 $11,385,000 $5,811,862 $17,196,862 Debt Service Schedule EXHIBIT E UNITED CITY OF YORKVILLE SSA NO. 2005-108 AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F UNITED CITY OF YORKVILLE SSA NO. 2005-108 SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 SPECIAL TAX ROLL AND REPORT MARCH 28, 2006 Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 (AUTUMN CREEK) SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ...............................................................................................................................1 II. DEFINITIONS ...................................................................................................................................1 III. SPECIAL SERVICE AREA DESCRIPTION.........................................................................................4 A. BOUNDARIES OF SSA NO. 2005-108...................................................................................4 B. ANTICIPATED LAND USES...................................................................................................4 IV. SPECIAL SERVICES .........................................................................................................................4 A. GENERAL DESCRIPTION ......................................................................................................4 B. ESTIMATED COSTS ..............................................................................................................5 C. ALLOCATION .......................................................................................................................5 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS ............................................15 V. BOND ASSUMPTIONS.....................................................................................................................15 VI. MAXIMUM PARCEL SPECIAL TAX ...............................................................................................16 A. DETERMINATION ...............................................................................................................16 B. APPLICATION ....................................................................................................................17 C. ESCALATION .....................................................................................................................18 D. TERM .................................................................................................................................18 E. SPECIAL TAX ROLL AMENDMENT ....................................................................................18 F. OPTIONAL PREPAYMENT...................................................................................................18 G. MANDATORY PREPAYMENT..............................................................................................19 VII. ABATEMENT AND COLLECTION...................................................................................................19 A. ABATEMENT ......................................................................................................................19 B. COLLECTION PROCESS ......................................................................................................19 C. ADMINISTRATIVE REVIEW ................................................................................................20 VIII. AMENDMENTS ...............................................................................................................................20 List of Exhibits Exhibit A – Special Tax Roll Exhibit B – Prepayment of the Maximum Parcel Special Tax Special Tax Roll and Report Page 1 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 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 March 28, 2006 in connection with the proceedings for Special Service Area Number 2005-108 (hereinafter referred to as "SSA No. 2005-108"), this Special Tax Roll and Report of SSA No. 2005-108 (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. 2005-108 and the Bonds as determined by the City or its designee including, but not limited to, the following: 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 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 of the City or designee in applying for and maintaining ratings of the Bonds; 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. 2005-108 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; the administrative costs associated with upgrading the software utilized by Kendall County relating to the Special Tax; 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. "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 Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 "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. 2005-108, 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. "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. 2005-105. "Council" means the City Council of the United City of Yorkville, having jurisdiction over SSA No. 2005-108. "County" means the County of Kendall, State of Illinois. "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 lots 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 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. 2005-108 to which a permanent index number ("PIN") is assigned as determined from a PIN Map or the County 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 3 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 "PIN Map" means an official map of the Kendall County Mapping Department or other authorized County official designating lots, parcels, and/or other interests in real property by permanent index number. "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2005-108 approved by the City. "Residential Property" means all Parcels within the boundaries of SSA No. 2005-108 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat or applicable Final Plat. "School District" means the Yorkville Community Unit School District 115. "School Property" means the property within the boundaries of SSA No. 2005-108 on which a proposed elementary school has been, may be, or is anticipated to be constructed as determined from the Preliminary Plat or any Final Plat. "Single-family Property" means all Parcels within the boundaries of SSA No. 2005-108 on which single-family Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, 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. "Townhome Property" means all Parcels within the boundaries of SSA No. 2005-108 on which townhome Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. Special Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2005-108 SSA No. 2005-108 consists of approximately two hundred sixty-five (265) acres and is generally located northwest of State Route 34 and southeast of the Bristol Lake Subdivision. A legal description is attached as Exhibit D of the Establishing Ordinance. B. ANTICIPATED LAND USES SSA No. 2005-108 is anticipated to consist of three hundred and seventeen (317) single-family Dwelling Units (i.e., single-family homes), and two hundred fifty- eight (258) townhome Dwelling Units, and an elementary school. IV. SPECIAL SERVICES SSA No. 2005-108 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. 2005-108 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2005-108 (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, surveying, 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, paths 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 or dedications relating to any of the Special Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 foregoing improvements, required tap-on and related fees for water or sanitary sewer services and other eligible costs. 2. SSA FUNDED IMPROVEMENTS SSA No. 2005-108 is anticipated to fund the cost associated with the following improvements (subject to alternatives, modifications, and/or substitutions as described in Section IV.D below): • SSA No. 2005-108 is anticipated to fund certain on-site and off- site public facilities and the road impact fees associated with the construction of Kennedy Road, subject to the alternatives, modifications, and/or substitutions as described in Section IV. D below. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2005-108 are presented in Table 1 below. The costs anticipated to be financed by SSA No. 2005-108 do not include any costs allocated to the School Property. Therefore, the School Property will be exempt from the Special Tax. TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS PUBLIC IMPROVEMENT GRAND TOTAL ELIGIBLE IMPROVEMENTS ALLOCABLE TO RESIDENTIAL PROPERTY SSA NO. 2005-108 FUNDED IMPROVEMENTS Sanitary Sewer $2,606,012 $2,390,549 $2,188,042 Water $2,049,445 $1,879,998 $1,670,537 Roads $8,057,199 $7,030,449 $4,780,282 Storm Sewer $3,634,117 $3,383,772 $2,964,624 Grand Total $16,346,773 $14,684,768 $11,603,485 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. 2005-108 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2005-108 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 Special Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 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 eligible public improvements are designed with the intent to specifically service SSA No. 2005-108 and the School Property, and therefore the benefit area includes only such property. Each land use type is allocated a share of each public facility type in accordance with the public facility usage factors described below. 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 townhome Dwelling Units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for townhomes. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As each townhome Dwelling Unit is anticipated to have two or three bedrooms, the P.E. factor of 3.0 for two to three- bedroom apartments is used. Sewer and water demand for public schools is a function of the estimated number of students and employees. The School District indicates the proposed elementary school to have a capacity of approximately 650 students and 30 employees. Applying the IEPA Special Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 standards of 0.25 gallons per student and employee per day yields a total P.E. of 170.00 for the proposed elementary school. b. ROAD USAGE Road usage is typically computed on the basis of anticipated trip generation. The Institute of Traffic Engineers publication Trip Generation Seventh Edition, indicates average weekday trips per single-family detached home and townhome Dwelling Unit of 9.57 and 5.86, respectively. 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. 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 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 gross densities for the single-family homes and townhomes are approximately three to an acre and eight to an acre, respectively. The TR-55 Manual does not contain impervious ground areas for elementary schools. The impervious ground coverage factors for the School Property have been provided by the School District and are based on design plans for existing school facilities. Special Tax Roll and Report Page 8 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 Tables 2 – 4 on the following pages show these public improvement usage factors and their equivalency (i.e., the relationship of these factors among the different land uses within SSA No. 2005-108). Sp e c i a l T a x R o l l a n d R e p o r t Page 9 Un i t e d C i t y o f Y o r k v i l l e S p e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 8 March 28, 2006 TAB L E 2 SEW E R A N D WAT E R USA G E FAC T O R S P. E . AND EQU I V A L E N T UNI T S CO U N T La n d U s e Dw e l l i n g Un i t s St u d e n t s Em p l o y e e s P. E . To t a l P . E . 1 Eq u i v a l e n t Unit2 Total Equivalent Units3, 4 (1 ) S i n g l e - F a m i l y P r o p e r t y ( D U ) 3 1 7 N A N A 3 . 5 1 , 1 0 9 . 5 0 1 . 0 0 3 1 7 . 0 0 (2 ) T o w n h o m e P r o p e r t y ( D U ) 2 5 8 N A N A 3 . 0 7 7 4 . 0 0 0 . 8 6 2 2 1 . 8 8 S c h o o l P r o p e r t y 4 8 . 5 7 4 8 . 5 7 (3 ) ( P e r S t u d e n t ) N A 6 5 0 N A 0 . 2 5 1 6 2 . 5 0 (4 ) ( P e r E m p l o y e e ) N A N A 3 0 0 . 2 5 7 . 5 0 Gr a n d T o t a l 4 5 7 5 6 5 0 3 0 N A 2 , 0 5 3 . 5 0 N A 5 8 7 . 4 5 [1 ] P . E . f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m be r o f d w e l l i n g u n i t s , s t u d e n t s , e m p l o y e e s . [2 ] E q u i v a l e n t u n i t s f o r l a n d u s e s 1 a n d 2 co m p u t e d b y d i v i d i n g P . E . f a c t o r f o r e a c h l a n d u s e b y P . E . f a c t o r f o r s i n g l e - f a m i l y la n d u s e . E q u i v a l e n t u n its for 3 and 4 computed b y d i v i d i n g t o t a l P . E . b y P . E . f ac t o r f o r s i n g l e - f a m i l y l a n d u s e . [3 ] E q u i v a l e n t u n i t f a c t o r m u l t i p l i e d b y a p p l i c a b l e nu m b e r o f d w e l l i n g u n i t s o r s c h o o l s , a s a p p l i c a b l e . [4 ] C a l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . Sp e c i a l T a x R o l l a n d R e p o r t Page 10 Un i t e d C i t y o f Y o r k v i l l e S p e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 8 March 28, 2006 TAB L E 3 ROA D USA G E FAC T O R S TRI P S AND EQU I V A L E N T UNI T S CO U N T La n d U s e Dw e l l i n g Un i t s St u d e n t s Em p l o y e e s Av e r a g e We e k d a y Tr i p F a c t o r To t a l We e k d a y Tr i p s 1 Eq u i v a l e n t Un i t 2 Total Equivalent Units3, 4 (1 ) S i n g l e - F a m i l y P r o p e r t y ( D U ) 3 1 7 N A N A 9 . 5 7 3 , 0 3 3 . 6 9 1 . 0 0 3 1 7 . 0 0 (2 ) T o w n h o m e P r o p e r t y ( D U ) 2 5 8 N A N A 5 . 8 6 1 , 5 1 1 . 8 8 0 . 6 1 1 5 7 . 3 8 S c h o o l P r o p e r t y 6 9 . 2 8 6 9 . 2 8 (3 ) ( P e r S t u d e n t ) N A 6 5 0 N A 1 . 0 2 6 6 3 . 0 0 (4 ) ( P e r E m p l o y e e ) N A N A 3 0 N A 0 . 0 0 Gr a n d T o t a l 4 5 7 5 6 5 0 3 0 N A 5 , 2 0 8 . 5 7 N A 5 4 3 . 6 6 [1 ] A v e r a g e w e e k d a y t r i p f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m b e r o f d w e l l i n g u n i t s , s t u d e n t s , o r e m p l o y e e s . [2 ] E q u i v a l e n t u n i t s f o r l a n d u s e s 1 a n d 2 co m p u t e d b y d i v i d i n g a v e r a g e w e e k d a y t r i p fa c t o r f o r e a c h l a n d u s e b y a v e r a g e w e e k d a y t r i p f a c t o r f o r a s i n g l e - f a m i l y h o m e . E q u i v a l e n t u n i t s f o r 3 a n d 4 c o m p u t e d b y d i v i d i n g t o t a l a v e r a g e w e e k d a y t r i p s b y a v e r a g e w e e k d a y t r i p f a c t o r f o r a s i n g l e - f a m i ly h o m e . [3 ] E q u i v a l e n t u n i t f a c t o r m u l t i p l i e d b y a p p l i c a b l e nu m b e r o f d w e l l i n g u n i t s o r s c h o o l s , a s a p p l i c a b l e . [4 ] C a l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . Sp e c i a l T a x R o l l a n d R e p o r t Page 11 Un i t e d C i t y o f Y o r k v i l l e S p e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 8 March 28, 2006 TAB L E 4 STO R M SEW E R MAN A G E M E N T FAC T O R S IMP E R V I O U S ARE A A N D EQU I V A L E N T UNI T S CO U N T Im p e r v i o u s A r e a La n d U s e Dw e l l i n g Un i t s Lo t S i z e P e r DU / S i t e Ac r e s Co v e r a g e Fa c t o r Pe r D U / Si t e To t a l Eq u i v a l e n t Unit2 Total Equivalent Units3, 4 (1 ) S i n g l e - F a m i l y P r o p e r t y ( D U ) 3 1 7 1 8 , 7 8 9 N A 3 0 % 5 , 6 3 7 1 , 7 8 6 , 9 2 9 1 . 0 0 3 1 7 . 0 0 (2 ) T o w n h o m e P r o p e r t y ( D U ) 2 5 8 5 , 6 4 8 N A 6 5 % 3 , 6 7 1 9 4 7 , 1 1 8 0 . 6 5 1 6 7 . 7 0 (3 ) S c h o o l P r o p e r t y N A N A 1 6 . 0 2 9 % 2 0 2 , 1 1 8 2 0 2 , 1 1 8 3 5 . 8 6 3 5 . 8 6 Gr a n d T o t a l 4 5 7 5 N A 1 6 . 0 N A N A 2 , 9 3 6 , 1 6 5 N A 5 2 0 . 5 6 [1 ] I m p e r v i o u s a r e a p e r d w e l l i n g u n i t f o r l a n d u s e s 1 a n d 2 c o m p u t e d b y m u l t i p l y i n g c o v e r a g e f a c t o r b y l o t s i z e . [2 ] E q u i v a l e n t u n i t s f o r l a n d u s e s 1 a n d 2 co m p u t e d b y d i v i d i n g i m p e r v i o u s a r e a f o r e a c h l a n d u s e b y i m p e r v i o u s a r e a f o r s i n g l e -f a m i l y l a n d u s e . E q u i v a lent units for land u s e 3 c o m p u t e d b y d i v i d i n g t o t a l im p e r v i o u s a r e a b y i m p e r v i o u s a r e a fo r t h e t y p i c a l s i n g l e - f a m i l y h o m e . [3 ] E q u i v a l e n t u n i t f a c t o r m u l t i p l i e d b y a p p l i c a b l e nu m b e r o f d w e l l i n g u n i t s o r s c h o o l s , a s a p p l i c a b l e . [4 ] C a l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . Special Tax Roll and Report Page 12 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 3. ALLOCATED COSTS The Eligible Improvements must be allocated in accordance with the appropriate usage factors discussed above. For example, sanitary sewer and water facilities are allocated on a P.E. basis. Road facilities are allocated in proportion to estimated trip generation and storm sewer facilities are allocated on impervious area. As shown in Tables 5 – 8, the allocated cost per equivalent unit is computed by dividing the estimated improvement costs shown in Table 1 by the applicable equivalent units for Single-family Property, Townhome Property, and School Property. The total allocated costs for each land use type is computed by multiplying the allocated cost per equivalent unit by the applicable equivalent units. A summary of the allocated costs is presented in Table 9. The portion of the Eligible Improvements to be financed with bond proceeds is shown in Table 10. All Eligible Improvements that are not financed through SSA No. 2005-108 (which include all Eligible Improvements allocated to the School Property) will be funded by the developer and are categorized as "Developer's Equity." TABLE 5 SANITARY SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost5 (1) Single-Family Property (DU) 317.00 $1,406,2572 (2) Townhome Property (DU) 221.88 $984,2913 (3) School Property (per site) 48.57 $215,4634 (4) Grand Total 587.45 $2,606,012 1 From Table 2 2 $2,606,012/B4*B1 3 $2,606,012/B4*B2 4 $2,606,012/B4*B2 5Amounts may vary due to rounding. Special Tax Roll and Report Page 13 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 6 WATER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost5 (1) Single-Family Property (DU) 317.00 $1,105,9222 (2) Townhome Property (DU) 221.88 $774,0763 (3) School Property (per site) 48.57 $169,4474 (4) Grand Total 587.45 $2,049,445 1 From Table 2 2 $2,049,445/B4*B1 3 $2,049,445/B4*B2 4 $2,049,445/B4*B3 5Amounts may vary due to rounding. TABLE 7 ROAD COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost5 (1) Single-Family Property (DU) 317.00 $4,698,0322 (2) Townhome Property (DU) 157.38 $2,332,4173 (3) School Property (per site) 69.28 $1,026,7504 (4) Grand Total 543.66 $8,057,199 1 From Table 3 2 $8,057,199/B4*B1 3 $8,057,199/B4*B2 4 $8,057,199/B4*B3 5Amounts may vary due to rounding. Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 8 STORM SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Cost Per Unit5 (1) Single-Family Property (DU) 317.00 $2,213,0302 (2) Townhome Property (DU) 167.70 $1,170,7423 (3) School Property (per site) 35.86 $250,3454 (4) Grand Total 520.56 $3,634,117 1 From Table 4 2 $3,634,117/B4*B1 3 $3,634,117/B4*B2 4 $3,634,117/B4*B3 5Amounts may vary due to rounding. TABLE 9 ALLOCATED COSTS BY LAND USE PUBLIC IMPROVEMENT 1 GRAND TOTAL SINGLE-FAMILY PROPERTY TOWNHOME PROPERTY SCHOOL PROPERTY Sanitary Sewer $2,606,012 $1,406,257 $984,291 $215,463 Water $2,049,445 $1,105,922 $774,076 $169,447 Roads $8,057,199 $4,698,032 $2,332,417 $1,026,750 Storm Sewer $3,634,117 $2,213,030 $1,170,742 $250,345 Grand Total $16,346,773 $9,423,242 $5,261,526 $1,662,005 1 Amounts may vary due to rounding. Special Tax Roll and Report Page 15 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 TABLE 10 FUNDING OF ELIGIBLE PUBLIC IMPROVEMENTS SSA NO. 2005-108 PUBLIC IMPROVEMENT 1 GRAND TOTAL TOTAL FOR SSA NO. 2005-108 SINGLE- FAMILY PROPERTY TOWNHOME PROPERTY DEVELOPER'S EQUITY Sanitary Sewer $2,606,012 $2,188,042 $1,203,750 $984,291 $417,970 Water $2,049,445 $1,670,537 $896,461 $774,076 $378,908 Roads $8,057,199 $4,780,282 $2,964,574 $1,815,708 $3,276,916 Storm Sewer $3,634,117 $2,964,624 $1,793,883 $1,170,742 $669,492 GRAND TOTAL $16,346,773 $11,603,485 $6,858,668 $4,744,817 $4,743,288 NUMBER OF DUS NA 575 317 258 NA TOTAL COST/DU NA NA $21,636.18 $18,390.76 NA 1 Amounts may vary due to rounding. 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. 2005-108, using the preceding methodology, is uniform within Single-family Property and Townhome Property and (ii) such allocation results in the same ratio of funded Eligible Improvements between the 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 $15,500,000. Bonds in the approximate amount of $15,000,000 are anticipated to be issued in April 2006. Issuance costs are estimated to be approximately three and one-half percent (3.5%) of the principal amount of the bonds. The bond issue will include a reserve fund of approximately nine and one-half percent (9.5%) of the original principal amount of the bonds and approximately twenty-three (23) months of capitalized interest. The term of the bonds is estimated at 30 years, with principal amortized over a period of approximately 28 years. Annual debt service payments will increase approximately one and one half percent (1.5%) annually. Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 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 Eligible Improvements financed by SSA No. 2005-108, may increase or decrease depending upon these variables. VI. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, no Eligible Improvements for the School Property will be financed by SSA No. 2005-108. Therefore, these properties will not be subject to the Maximum Parcel Special Tax. The discussion that follows applies only to the remaining Residential Property. A. DETERMINATION 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 by SSA No. 2005-108 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 Unit ("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 Townhome Property Dwelling Units is equal to the ratio of the funded Eligible Improvements for each land use category to the funded Eligible Improvements for Single-family Property Dwelling Units. EDUs are shown in Table 11 below. TABLE 11 EDU FACTORS COST/UNIT EDU FACTOR DWELLING UNITS EDUS Single-family Property Dwelling Unit $21,636.18 1.00 317 units 317.00 Townhome Property Dwelling Unit $18,390.76 0.85 258 units 219.30 Total 575 units 536.30 Special Tax Roll and Report Page 17 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 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 12 below. TABLE 12 MAXIMUM PARCEL SPECIAL TAX (LEVIED CALENDAR YEAR 2007 / COLLECTED CALENDAR YEAR 2008) PER DWELLING UNIT TOTAL SINGLE- FAMILY PROPERTY TOWNHOME PROPERTY Maximum Parcel Special Taxes $1,072,600 $634,000 $438,600 Number of EDUs 536.30 317.00 219.30 Maximum Parcel Special Tax / EDU* (Maximum Parcel Special Taxes / Number of EDUs) $2,000 NA NA EDU Factor NA 1.00 0.85 Maximum Parcel Special Tax / DU* (Maximum Parcel Special Tax / EDU x EDU Factor) NA $2,000 $1,700 *Amounts have been rounded to the nearest dollar. The Maximum Parcel Special Tax per EDU is 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 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. 2005-108 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 or Townhome Property 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. Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 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 of Dwelling Units of Single-family Property and Townhome Property which may be constructed on such Parcel, by the applicable Maximum Parcel Special Tax determined pursuant to Table 12, as increased in accordance with Section VI.C below. C. ESCALATION The Maximum Parcel Special Tax that has been levied escalates one and one half percent (1.5%) annually through and including Calendar Year 2034, rounded to the nearest dollar. Note, that while the annual increase in the Maximum Parcel Special Tax is limited to one and one half percent (1.5%), 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 2034 (to be collected in Calendar Year 2035). 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 such amount shall be valid. Special Tax Roll and Report Page 19 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 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 a 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 2007 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement and the special taxes 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 Taxes 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. 2005-108. The Mandatory Special Tax Prepayment shall be due prior to any development approval, subdivision of land, conveyance, or other action that results in a Special Tax Roll and Report Page 20 United City of Yorkville Special Service Area No. 2005-108 March 28, 2006 reduction in the Maximum Parcel Special Taxes such that the annual debt service 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. 2005-108 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\District Formation\SSA 2005-108 (Pulte)\SSA Report\Autumn Creek SSA Report 4.doc EXHIBIT A SPECIAL TAX ROLL Le v i e d Ca l e n d a r Ye a r AUT U M N C R E E K UN I T E D C I T Y O F Y O R K V I L L E S S A N O . 2 0 0 5 - 1 0 8 SP E C I A L T A X R O L L CA L E N D A R Y E A R 2 0 0 7 T H R O U G H C A L E N D A R Y E A R 2 0 3 4 Pe r m a n e n t I n d e x N u m b e r Ma x i m u m P a r c e l S p e c i a l 0 2 - 1 5 - 3 7 6 - 0 0 1 02 - 2 2 - 1 2 7 - 0 0 1 0 2 - 2 2 - 17 6 - 0 0 4 0 2 - 2 2 - 2 5 1 - 00 2 0 2 - 2 2 - 4 0 0 - 0 1 2 Ta x P e r D w e l l i n g U n i t S F D TH M SF D TH M SF D TH M SF D TH M SF D THMGRAND SF D TH M 28 0 4 7 0 7 4 0 1 0 2 2 1 2 6 6 4 6 T O T A L 20 0 7 20 0 8 20 0 9 20 1 0 20 1 1 20 1 2 20 1 3 20 1 4 20 1 5 20 1 6 20 1 7 20 1 8 20 1 9 20 2 0 20 2 1 20 2 2 20 2 3 20 2 4 20 2 5 20 2 6 20 2 7 20 2 8 20 2 9 20 3 0 20 3 1 20 3 2 20 3 3 20 3 4 $2 , 0 0 0 . 0 0 $ 1 , 7 0 0 . 0 0 $ 5 6 , 0 0 0 . 0 0 $ 0 . 0 0 $ 9 4 , 0 0 0 . 0 0 $ 0 . 0 0 $ 1 4 8 , 0 0 0 . 0 0 $0 . 0 0 $ 2 0 4 , 0 0 0 . 0 0 $ 3 6 0 , 4 0 0 . 0 0 $ 1 3 2 , 0 0 0 . 0 0 $ 7 8 , 2 0 0 . 0 0 $ 1 , 0 7 2 , 6 0 0 . 0 0 $2 , 0 3 0 . 0 0 $ 1 , 7 2 6 . 0 0 $ 5 6 , 8 4 0 . 0 0 $ 0 . 0 0 $ 9 5 , 4 1 0 . 0 0 $ 0 . 0 0 $ 1 5 0 , 2 2 0 . 0 0 $0 . 0 0 $ 2 0 7 , 0 6 0 . 0 0 $ 3 6 5 , 9 1 2 . 0 0 $ 1 3 3 , 9 8 0 . 0 0 $ 7 9 , 3 9 6 . 0 0 $ 1 , 0 8 8 , 8 1 8 . 0 0 $2 , 0 6 0 . 0 0 $ 1 , 7 5 2 . 0 0 $ 5 7 , 6 8 0 . 0 0 $ 0 . 0 0 $ 9 6 , 8 2 0 . 0 0 $ 0 . 0 0 $ 1 5 2 , 4 4 0 . 0 0 $0 . 0 0 $ 2 1 0 , 1 2 0 . 0 0 $ 3 7 1 , 4 2 4 . 0 0 $ 1 3 5 , 9 6 0 . 0 0 $ 8 0 , 5 9 2 . 0 0 $ 1 , 1 0 5 , 0 3 6 . 0 0 $2 , 0 9 1 . 0 0 $ 1 , 7 7 8 . 0 0 $ 5 8 , 5 4 8 . 0 0 $ 0 . 0 0 $ 9 8 , 2 7 7 . 0 0 $ 0 . 0 0 $ 1 5 4 , 7 3 4 . 0 0 $0 . 0 0 $ 2 1 3 , 2 8 2 . 0 0 $ 3 7 6 , 9 3 6 . 0 0 $ 1 3 8 , 0 0 6 . 0 0 $ 8 1 , 7 8 8 . 0 0 $ 1 , 1 2 1 , 5 7 1 . 0 0 $2 , 1 2 2 . 0 0 $ 1 , 8 0 5 . 0 0 $ 5 9 , 4 1 6 . 0 0 $ 0 . 0 0 $ 9 9 , 7 3 4 . 0 0 $ 0 . 0 0 $ 1 5 7 , 0 2 8 . 0 0 $0 . 0 0 $ 2 1 6 , 4 4 4 . 0 0 $ 3 8 2 , 6 6 0 . 0 0 $ 1 4 0 , 0 5 2 . 0 0 $ 8 3 , 0 3 0 . 0 0 $ 1 , 1 3 8 , 3 6 4 . 0 0 $2 , 1 5 4 . 0 0 $ 1 , 8 3 2 . 0 0 $ 6 0 , 3 1 2 . 0 0 $ 0 . 0 0 $ 1 0 1 , 2 3 8 . 0 0 $ 0 . 0 0 $ 1 5 9 , 3 9 6 . 0 0 $0 . 0 0 $ 2 1 9 , 7 0 8 . 0 0 $ 3 8 8 , 3 8 4 . 0 0 $ 1 4 2 , 1 6 4 . 0 0 $ 8 4 , 2 7 2 . 0 0 $ 1 , 1 5 5 , 4 7 4 . 0 0 $2 , 1 8 6 . 0 0 $ 1 , 8 5 9 . 0 0 $ 6 1 , 2 0 8 . 0 0 $ 0 . 0 0 $ 1 0 2 , 7 4 2 . 0 0 $ 0 . 0 0 $ 1 6 1 , 7 6 4 . 0 0 $0 . 0 0 $ 2 2 2 , 9 7 2 . 0 0 $ 3 9 4 , 1 0 8 . 0 0 $ 1 4 4 , 2 7 6 . 0 0 $ 8 5 , 5 1 4 . 0 0 $ 1 , 1 7 2 , 5 8 4 . 0 0 $2 , 2 1 9 . 0 0 $ 1 , 8 8 7 . 0 0 $ 6 2 , 1 3 2 . 0 0 $ 0 . 0 0 $ 1 0 4 , 2 9 3 . 0 0 $ 0 . 0 0 $ 1 6 4 , 2 0 6 . 0 0 $0 . 0 0 $ 2 2 6 , 3 3 8 . 0 0 $ 4 0 0 , 0 4 4 . 0 0 $ 1 4 6 , 4 5 4 . 0 0 $ 8 6 , 8 0 2 . 0 0 $ 1 , 1 9 0 , 2 6 9 . 0 0 $2 , 2 5 2 . 0 0 $ 1 , 9 1 5 . 0 0 $ 6 3 , 0 5 6 . 0 0 $ 0 . 0 0 $ 1 0 5 , 8 4 4 . 0 0 $ 0 . 0 0 $ 1 6 6 , 6 4 8 . 0 0 $0 . 0 0 $ 2 2 9 , 7 0 4 . 0 0 $ 4 0 5 , 9 8 0 . 0 0 $ 1 4 8 , 6 3 2 . 0 0 $ 8 8 , 0 9 0 . 0 0 $ 1 , 2 0 7 , 9 5 4 . 0 0 $2 , 2 8 6 . 0 0 $ 1 , 9 4 4 . 0 0 $ 6 4 , 0 0 8 . 0 0 $ 0 . 0 0 $ 1 0 7 , 4 4 2 . 0 0 $ 0 . 0 0 $ 1 6 9 , 1 6 4 . 0 0 $0 . 0 0 $ 2 3 3 , 1 7 2 . 0 0 $ 4 1 2 , 1 2 8 . 0 0 $ 1 5 0 , 8 7 6 . 0 0 $ 8 9 , 4 2 4 . 0 0 $ 1 , 2 2 6 , 2 1 4 . 0 0 $2 , 3 2 0 . 0 0 $ 1 , 9 7 3 . 0 0 $ 6 4 , 9 6 0 . 0 0 $ 0 . 0 0 $ 1 0 9 , 0 4 0 . 0 0 $ 0 . 0 0 $ 1 7 1 , 6 8 0 . 0 0 $0 . 0 0 $ 2 3 6 , 6 4 0 . 0 0 $ 4 1 8 , 2 7 6 . 0 0 $ 1 5 3 , 1 2 0 . 0 0 $ 9 0 , 7 5 8 . 0 0 $ 1 , 2 4 4 , 4 7 4 . 0 0 $2 , 3 5 5 . 0 0 $ 2 , 0 0 3 . 0 0 $ 6 5 , 9 4 0 . 0 0 $ 0 . 0 0 $ 1 1 0 , 6 8 5 . 0 0 $ 0 . 0 0 $ 1 7 4 , 2 7 0 . 0 0 $0 . 0 0 $ 2 4 0 , 2 1 0 . 0 0 $ 4 2 4 , 6 3 6 . 0 0 $ 1 5 5 , 4 3 0 . 0 0 $ 9 2 , 1 3 8 . 0 0 $ 1 , 2 6 3 , 3 0 9 . 0 0 $2 , 3 9 0 . 0 0 $ 2 , 0 3 3 . 0 0 $ 6 6 , 9 2 0 . 0 0 $ 0 . 0 0 $ 1 1 2 , 3 3 0 . 0 0 $ 0 . 0 0 $ 1 7 6 , 8 6 0 . 0 0 $0 . 0 0 $ 2 4 3 , 7 8 0 . 0 0 $ 4 3 0 , 9 9 6 . 0 0 $ 1 5 7 , 7 4 0 . 0 0 $ 9 3 , 5 1 8 . 0 0 $ 1 , 2 8 2 , 1 4 4 . 0 0 $2 , 4 2 6 . 0 0 $ 2 , 0 6 3 . 0 0 $ 6 7 , 9 2 8 . 0 0 $ 0 . 0 0 $ 1 1 4 , 0 2 2 . 0 0 $ 0 . 0 0 $ 1 7 9 , 5 2 4 . 0 0 $0 . 0 0 $ 2 4 7 , 4 5 2 . 0 0 $ 4 3 7 , 3 5 6 . 0 0 $ 1 6 0 , 1 1 6 . 0 0 $ 9 4 , 8 9 8 . 0 0 $ 1 , 3 0 1 , 2 9 6 . 0 0 $2 , 4 6 2 . 0 0 $ 2 , 0 9 4 . 0 0 $ 6 8 , 9 3 6 . 0 0 $ 0 . 0 0 $ 1 1 5 , 7 1 4 . 0 0 $ 0 . 0 0 $ 1 8 2 , 1 8 8 . 0 0 $0 . 0 0 $ 2 5 1 , 1 2 4 . 0 0 $ 4 4 3 , 9 2 8 . 0 0 $ 1 6 2 , 4 9 2 . 0 0 $ 9 6 , 3 2 4 . 0 0 $ 1 , 3 2 0 , 7 0 6 . 0 0 $2 , 4 9 9 . 0 0 $ 2 , 1 2 5 . 0 0 $ 6 9 , 9 7 2 . 0 0 $ 0 . 0 0 $ 1 1 7 , 4 5 3 . 0 0 $ 0 . 0 0 $ 1 8 4 , 9 2 6 . 0 0 $0 . 0 0 $ 2 5 4 , 8 9 8 . 0 0 $ 4 5 0 , 5 0 0 . 0 0 $ 1 6 4 , 9 3 4 . 0 0 $ 9 7 , 7 5 0 . 0 0 $ 1 , 3 4 0 , 4 3 3 . 0 0 $2 , 5 3 6 . 0 0 $ 2 , 1 5 7 . 0 0 $ 7 1 , 0 0 8 . 0 0 $ 0 . 0 0 $ 1 1 9 , 1 9 2 . 0 0 $ 0 . 0 0 $ 1 8 7 , 6 6 4 . 0 0 $0 . 0 0 $ 2 5 8 , 6 7 2 . 0 0 $ 4 5 7 , 2 8 4 . 0 0 $ 1 6 7 , 3 7 6 . 0 0 $ 9 9 , 2 2 2 . 0 0 $ 1 , 3 6 0 , 4 1 8 . 0 0 $2 , 5 7 4 . 0 0 $ 2 , 1 8 9 . 0 0 $ 7 2 , 0 7 2 . 0 0 $ 0 . 0 0 $ 1 2 0 , 9 7 8 . 0 0 $ 0 . 0 0 $ 1 9 0 , 4 7 6 . 0 0 $0 . 0 0 $ 2 6 2 , 5 4 8 . 0 0 $ 4 6 4 , 0 6 8 . 0 0 $ 1 6 9 , 8 8 4 . 0 0 $ 1 0 0 , 6 9 4 . 0 0 $ 1 , 3 8 0 , 7 2 0 . 0 0 $2 , 6 1 3 . 0 0 $ 2 , 2 2 2 . 0 0 $ 7 3 , 1 6 4 . 0 0 $ 0 . 0 0 $ 1 2 2 , 8 1 1 . 0 0 $ 0 . 0 0 $ 1 9 3 , 3 6 2 . 0 0 $0 . 0 0 $ 2 6 6 , 5 2 6 . 0 0 $ 4 7 1 , 0 6 4 . 0 0 $ 1 7 2 , 4 5 8 . 0 0 $ 1 0 2 , 2 1 2 . 0 0 $ 1 , 4 0 1 , 5 9 7 . 0 0 $2 , 6 5 2 . 0 0 $ 2 , 2 5 5 . 0 0 $ 7 4 , 2 5 6 . 0 0 $ 0 . 0 0 $ 1 2 4 , 6 4 4 . 0 0 $ 0 . 0 0 $ 1 9 6 , 2 4 8 . 0 0 $0 . 0 0 $ 2 7 0 , 5 0 4 . 0 0 $ 4 7 8 , 0 6 0 . 0 0 $ 1 7 5 , 0 3 2 . 0 0 $ 1 0 3 , 7 3 0 . 0 0 $ 1 , 4 2 2 , 4 7 4 . 0 0 $2 , 6 9 2 . 0 0 $ 2 , 2 8 9 . 0 0 $ 7 5 , 3 7 6 . 0 0 $ 0 . 0 0 $ 1 2 6 , 5 2 4 . 0 0 $ 0 . 0 0 $ 1 9 9 , 2 0 8 . 0 0 $0 . 0 0 $ 2 7 4 , 5 8 4 . 0 0 $ 4 8 5 , 2 6 8 . 0 0 $ 1 7 7 , 6 7 2 . 0 0 $ 1 0 5 , 2 9 4 . 0 0 $ 1 , 4 4 3 , 9 2 6 . 0 0 $2 , 7 3 2 . 0 0 $ 2 , 3 2 3 . 0 0 $ 7 6 , 4 9 6 . 0 0 $ 0 . 0 0 $ 1 2 8 , 4 0 4 . 0 0 $ 0 . 0 0 $ 2 0 2 , 1 6 8 . 0 0 $0 . 0 0 $ 2 7 8 , 6 6 4 . 0 0 $ 4 9 2 , 4 7 6 . 0 0 $ 1 8 0 , 3 1 2 . 0 0 $ 1 0 6 , 8 5 8 . 0 0 $ 1 , 4 6 5 , 3 7 8 . 0 0 $2 , 7 7 3 . 0 0 $ 2 , 3 5 8 . 0 0 $ 7 7 , 6 4 4 . 0 0 $ 0 . 0 0 $ 1 3 0 , 3 3 1 . 0 0 $ 0 . 0 0 $ 2 0 5 , 2 0 2 . 0 0 $0 . 0 0 $ 2 8 2 , 8 4 6 . 0 0 $ 4 9 9 , 8 9 6 . 0 0 $ 1 8 3 , 0 1 8 . 0 0 $ 1 0 8 , 4 6 8 . 0 0 $ 1 , 4 8 7 , 4 0 5 . 0 0 $2 , 8 1 5 . 0 0 $ 2 , 3 9 3 . 0 0 $ 7 8 , 8 2 0 . 0 0 $ 0 . 0 0 $ 1 3 2 , 3 0 5 . 0 0 $ 0 . 0 0 $ 2 0 8 , 3 1 0 . 0 0 $0 . 0 0 $ 2 8 7 , 1 3 0 . 0 0 $ 5 0 7 , 3 1 6 . 0 0 $ 1 8 5 , 7 9 0 . 0 0 $ 1 1 0 , 0 7 8 . 0 0 $ 1 , 5 0 9 , 7 4 9 . 0 0 $2 , 8 5 7 . 0 0 $ 2 , 4 2 9 . 0 0 $ 7 9 , 9 9 6 . 0 0 $ 0 . 0 0 $ 1 3 4 , 2 7 9 . 0 0 $ 0 . 0 0 $ 2 1 1 , 4 1 8 . 0 0 $0 . 0 0 $ 2 9 1 , 4 1 4 . 0 0 $ 5 1 4 , 9 4 8 . 0 0 $ 1 8 8 , 5 6 2 . 0 0 $ 1 1 1 , 7 3 4 . 0 0 $ 1 , 5 3 2 , 3 5 1 . 0 0 $2 , 9 0 0 . 0 0 $ 2 , 4 6 5 . 0 0 $ 8 1 , 2 0 0 . 0 0 $ 0 . 0 0 $ 1 3 6 , 3 0 0 . 0 0 $ 0 . 0 0 $ 2 1 4 , 6 0 0 . 0 0 $0 . 0 0 $ 2 9 5 , 8 0 0 . 0 0 $ 5 2 2 , 5 8 0 . 0 0 $ 1 9 1 , 4 0 0 . 0 0 $ 1 1 3 , 3 9 0 . 0 0 $ 1 , 5 5 5 , 2 7 0 . 0 0 $2 , 9 4 4 . 0 0 $ 2 , 5 0 2 . 0 0 $ 8 2 , 4 3 2 . 0 0 $ 0 . 0 0 $ 1 3 8 , 3 6 8 . 0 0 $ 0 . 0 0 $ 2 1 7 , 8 5 6 . 0 0 $0 . 0 0 $ 3 0 0 , 2 8 8 . 0 0 $ 5 3 0 , 4 2 4 . 0 0 $ 1 9 4 , 3 0 4 . 0 0 $ 1 1 5 , 0 9 2 . 0 0 $ 1 , 5 7 8 , 7 6 4 . 0 0 $2 , 9 8 8 . 0 0 $ 2 , 5 4 0 . 0 0 $ 8 3 , 6 6 4 . 0 0 $ 0 . 0 0 $ 1 4 0 , 4 3 6 . 0 0 $ 0 . 0 0 $ 2 2 1 , 1 1 2 . 0 0 $0 . 0 0 $ 3 0 4 , 7 7 6 . 0 0 $ 5 3 8 , 4 8 0 . 0 0 $ 1 9 7 , 2 0 8 . 0 0 $ 1 1 6 , 8 4 0 . 0 0 $ 1 , 6 0 2 , 5 1 6 . 0 0 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-108 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. 2005-108, (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. 2005-108 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 Fund Requirement (as such term is defined in the Bond Indenture) and the balance in the Reserve Fund (as such term is defined in the Bond Indenture) multiplied by the quotient used to calculate Principal. B-2 "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 after 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 the trustee 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. MANDATORY PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX Any Mandatory Special Tax Prepayment required pursuant to Section VI.G of the Special Tax Roll and Report of SSA No. 2005-108 will be calculated using the prepayment formula described in Section A above with the following modifications: • The difference between the 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; • The Maximum Parcel Special Taxes necessary for the annual debt service coverage ratio to equal 110% shall serve as the denominator when computing Principal; and • No Reserve Fund Credit or Capitalized Interest 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. EXHIBIT G UNITED CITY OF YORKVILLE SSA NO. 2005-108 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit Single Family Property 02-15-376-003 $583.04SFD 1 $1,702.96326$2,286.00 02-15-376-004 $583.04SFD 1 $1,702.96327$2,286.00 02-15-376-005 $583.04SFD 1 $1,702.96328$2,286.00 02-15-376-006 $583.04SFD 1 $1,702.96329$2,286.00 02-15-376-007 $583.04SFD 1 $1,702.96330$2,286.00 02-15-376-008 $583.04SFD 1 $1,702.96331$2,286.00 02-15-376-009 $583.04SFD 1 $1,702.96332$2,286.00 02-15-376-010 $583.04SFD 1 $1,702.96333$2,286.00 02-15-376-011 $583.04SFD 1 $1,702.96334$2,286.00 02-15-376-012 $583.04SFD 1 $1,702.96335$2,286.00 02-15-376-014 $583.04SFD 1 $1,702.96338$2,286.00 02-15-376-015 $583.04SFD 1 $1,702.96339$2,286.00 02-15-376-016 $583.04SFD 1 $1,702.96340$2,286.00 02-15-376-017 $583.04SFD 1 $1,702.96341$2,286.00 02-15-376-018 $583.04SFD 1 $1,702.96342$2,286.00 02-15-376-019 $583.04SFD 1 $1,702.96343$2,286.00 02-15-376-020 $583.04SFD 1 $1,702.96344$2,286.00 02-15-376-021 $583.04SFD 1 $1,702.96345$2,286.00 02-15-376-022 $583.04SFD 1 $1,702.96346$2,286.00 02-15-376-023 $583.04SFD 1 $1,702.96347$2,286.00 02-15-376-024 $583.04SFD 1 $1,702.96348$2,286.00 02-15-376-025 $583.04SFD 1 $1,702.96352$2,286.00 02-15-376-026 $583.04SFD 1 $1,702.96353$2,286.00 02-15-376-027 $583.04SFD 1 $1,702.96354$2,286.00 02-22-103-003 $583.04SFD 1 $1,702.96325$2,286.00 02-22-103-004 $583.04SFD 1 $1,702.96324$2,286.00 02-22-103-005 $583.04SFD 1 $1,702.96323$2,286.00 02-22-126-009 $583.04SFD 1 $1,702.96321$2,286.00 02-22-126-010 $583.04SFD 1 $1,702.96320$2,286.00 02-22-126-011 $583.04SFD 1 $1,702.96319$2,286.00 02-22-126-012 $583.04SFD 1 $1,702.96318$2,286.00 02-22-126-013 $583.04SFD 1 $1,702.96317$2,286.00 02-22-126-014 $583.04SFD 1 $1,702.96316$2,286.00 02-22-126-015 $583.04SFD 1 $1,702.96315$2,286.00 02-22-126-016 $583.04SFD 1 $1,702.96314$2,286.00 02-22-126-017 $583.04SFD 1 $1,702.96313$2,286.00 02-22-126-018 $583.04SFD 1 $1,702.96312$2,286.00 02-22-126-019 $583.04SFD 1 $1,702.96311$2,286.00 02-22-126-020 $583.04SFD 1 $1,702.96310$2,286.00 111/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 1 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit 02-22-126-021 $583.04SFD 1 $1,702.96309$2,286.00 02-22-127-002 $583.04SFD 1 $1,702.96381$2,286.00 02-22-127-003 $583.04SFD 1 $1,702.96380$2,286.00 02-22-127-004 $583.04SFD 1 $1,702.96379$2,286.00 02-22-127-005 $583.04SFD 1 $1,702.96378$2,286.00 02-22-127-006 $583.04SFD 1 $1,702.96377$2,286.00 02-22-127-007 $583.04SFD 1 $1,702.96376$2,286.00 02-22-127-008 $583.04SFD 1 $1,702.96375$2,286.00 02-22-127-009 $583.04SFD 1 $1,702.96374$2,286.00 02-22-127-010 $583.04SFD 1 $1,702.96387$2,286.00 02-22-127-011 $583.04SFD 1 $1,702.96386$2,286.00 02-22-127-012 $583.04SFD 1 $1,702.96385$2,286.00 02-22-127-013 $583.04SFD 1 $1,702.96384$2,286.00 02-22-127-014 $583.04SFD 1 $1,702.96383$2,286.00 02-22-127-015 $583.04SFD 1 $1,702.96382$2,286.00 02-22-128-001 $583.04SFD 1 $1,702.96349$2,286.00 02-22-128-002 $583.04SFD 1 $1,702.96350$2,286.00 02-22-128-003 $583.04SFD 1 $1,702.96351$2,286.00 02-22-129-001 $583.04SFD 1 $1,702.96355$2,286.00 02-22-129-002 $583.04SFD 1 $1,702.96356$2,286.00 02-22-129-003 $583.04SFD 1 $1,702.96357$2,286.00 02-22-129-004 $583.04SFD 1 $1,702.96358$2,286.00 02-22-129-005 $583.04SFD 1 $1,702.96359$2,286.00 02-22-129-006 $583.04SFD 1 $1,702.96360$2,286.00 02-22-129-007 $583.04SFD 1 $1,702.96361$2,286.00 02-22-129-008 $583.04SFD 1 $1,702.96362$2,286.00 02-22-129-009 $583.04SFD 1 $1,702.96363$2,286.00 02-22-129-010 $583.04SFD 1 $1,702.96364$2,286.00 02-22-129-011 $583.04SFD 1 $1,702.96365$2,286.00 02-22-129-012 $583.04SFD 1 $1,702.96366$2,286.00 02-22-129-013 $583.04SFD 1 $1,702.96367$2,286.00 02-22-129-014 $583.04SFD 1 $1,702.96368$2,286.00 02-22-129-015 $583.04SFD 1 $1,702.96369$2,286.00 02-22-129-016 $583.04SFD 1 $1,702.96370$2,286.00 02-22-129-017 $583.04SFD 1 $1,702.96371$2,286.00 02-22-129-018 $583.04SFD 1 $1,702.96372$2,286.00 02-22-173-001 $583.04SFD 1 $1,702.96292$2,286.00 02-22-173-002 $583.04SFD 1 $1,702.96293$2,286.00 02-22-173-003 $583.04SFD 1 $1,702.96294$2,286.00 02-22-173-004 $583.04SFD 1 $1,702.96295$2,286.00 211/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 2 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit 02-22-173-005 $583.04SFD 1 $1,702.96296$2,286.00 02-22-173-006 $583.04SFD 1 $1,702.96297$2,286.00 02-22-173-007 $583.04SFD 1 $1,702.96298$2,286.00 02-22-173-008 $583.04SFD 1 $1,702.96299$2,286.00 02-22-173-009 $583.04SFD 1 $1,702.96300$2,286.00 02-22-173-010 $583.04SFD 1 $1,702.96301$2,286.00 02-22-173-011 $583.04SFD 1 $1,702.96302$2,286.00 02-22-173-012 $583.04SFD 1 $1,702.96303$2,286.00 02-22-173-013 $583.04SFD 1 $1,702.96304$2,286.00 02-22-173-014 $583.04SFD 1 $1,702.96305$2,286.00 02-22-173-015 $583.04SFD 1 $1,702.96306$2,286.00 02-22-173-016 $583.04SFD 1 $1,702.96307$2,286.00 02-22-174-001 $583.04SFD 1 $1,702.96250$2,286.00 02-22-174-002 $583.04SFD 1 $1,702.96251$2,286.00 02-22-174-003 $583.04SFD 1 $1,702.96252$2,286.00 02-22-174-004 $583.04SFD 1 $1,702.96253$2,286.00 02-22-174-005 $583.04SFD 1 $1,702.96254$2,286.00 02-22-174-006 $583.04SFD 1 $1,702.96255$2,286.00 02-22-174-007 $583.04SFD 1 $1,702.96256$2,286.00 02-22-174-008 $583.04SFD 1 $1,702.96257$2,286.00 02-22-174-009 $583.04SFD 1 $1,702.96258$2,286.00 02-22-174-010 $583.04SFD 1 $1,702.96259$2,286.00 02-22-174-011 $583.04SFD 1 $1,702.96260$2,286.00 02-22-174-012 $583.04SFD 1 $1,702.96261$2,286.00 02-22-174-013 $583.04SFD 1 $1,702.96262$2,286.00 02-22-174-014 $583.04SFD 1 $1,702.96263$2,286.00 02-22-174-015 $583.04SFD 1 $1,702.96264$2,286.00 02-22-175-003 $583.04SFD 1 $1,702.96266$2,286.00 02-22-175-004 $583.04SFD 1 $1,702.96267$2,286.00 02-22-175-005 $583.04SFD 1 $1,702.96268$2,286.00 02-22-175-006 $583.04SFD 1 $1,702.96269$2,286.00 02-22-175-007 $583.04SFD 1 $1,702.96270$2,286.00 02-22-175-008 $583.04SFD 1 $1,702.96271$2,286.00 02-22-175-009 $583.04SFD 1 $1,702.96272$2,286.00 02-22-175-010 $583.04SFD 1 $1,702.96273$2,286.00 02-22-175-011 $583.04SFD 1 $1,702.96274$2,286.00 02-22-175-012 $583.04SFD 1 $1,702.96275$2,286.00 02-22-175-013 $583.04SFD 1 $1,702.96276$2,286.00 02-22-175-014 $583.04SFD 1 $1,702.96277$2,286.00 02-22-175-015 $583.04SFD 1 $1,702.96278$2,286.00 311/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 3 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit 02-22-175-016 $583.04SFD 1 $1,702.96279$2,286.00 02-22-175-017 $583.04SFD 1 $1,702.96280$2,286.00 02-22-175-018 $583.04SFD 1 $1,702.96281$2,286.00 02-22-175-019 $583.04SFD 1 $1,702.96282$2,286.00 02-22-175-020 $583.04SFD 1 $1,702.96283$2,286.00 02-22-175-021 $583.04SFD 1 $1,702.96284$2,286.00 02-22-175-022 $583.04SFD 1 $1,702.96285$2,286.00 02-22-175-023 $583.04SFD 1 $1,702.96286$2,286.00 02-22-175-024 $583.04SFD 1 $1,702.96287$2,286.00 02-22-175-025 $583.04SFD 1 $1,702.96288$2,286.00 02-22-175-026 $583.04SFD 1 $1,702.96289$2,286.00 02-22-175-027 $583.04SFD 1 $1,702.96290$2,286.00 02-22-175-028 $583.04SFD 1 $1,702.96291$2,286.00 02-22-176-008 $583.04SFD 1 $1,702.96231$2,286.00 02-22-176-009 $583.04SFD 1 $1,702.96232$2,286.00 02-22-176-010 $583.04SFD 1 $1,702.96233$2,286.00 02-22-176-011 $583.04SFD 1 $1,702.96234$2,286.00 02-22-176-013 $583.04SFD 1 $1,702.96236$2,286.00 02-22-176-014 $583.04SFD 1 $1,702.96237$2,286.00 02-22-176-015 $583.04SFD 1 $1,702.96238$2,286.00 02-22-176-016 $583.04SFD 1 $1,702.96239$2,286.00 02-22-176-017 $583.04SFD 1 $1,702.96240$2,286.00 02-22-176-019 $583.04SFD 1 $1,702.96242$2,286.00 02-22-176-020 $583.04SFD 1 $1,702.96243$2,286.00 02-22-176-021 $583.04SFD 1 $1,702.96244$2,286.00 02-22-176-022 $583.04SFD 1 $1,702.96245$2,286.00 02-22-176-023 $583.04SFD 1 $1,702.96246$2,286.00 02-22-176-024 $583.04SFD 1 $1,702.96247$2,286.00 02-22-176-025 $583.04SFD 1 $1,702.96248$2,286.00 02-22-177-001 $583.04SFD 1 $1,702.96131$2,286.00 02-22-177-002 $583.04SFD 1 $1,702.96130$2,286.00 02-22-177-003 $583.04SFD 1 $1,702.96129$2,286.00 02-22-177-004 $583.04SFD 1 $1,702.96128$2,286.00 02-22-177-005 $583.04SFD 1 $1,702.96127$2,286.00 02-22-178-001 $583.04SFD 1 $1,702.962$2,286.00 02-22-178-002 $583.04SFD 1 $1,702.963$2,286.00 02-22-254-002 $583.04SFD 1 $1,702.964$2,286.00 02-22-254-003 $583.04SFD 1 $1,702.965$2,286.00 02-22-254-004 $583.04SFD 1 $1,702.966$2,286.00 02-22-254-005 $583.04SFD 1 $1,702.967$2,286.00 411/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 4 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit 02-22-254-006 $583.04SFD 1 $1,702.968$2,286.00 02-22-254-007 $583.04SFD 1 $1,702.969$2,286.00 02-22-254-008 $583.04SFD 1 $1,702.9610$2,286.00 02-22-254-009 $583.04SFD 1 $1,702.9611$2,286.00 02-22-254-010 $583.04SFD 1 $1,702.9612$2,286.00 02-22-254-012 $583.04SFD 1 $1,702.9614$2,286.00 02-22-255-001 $583.04SFD 1 $1,702.96126$2,286.00 02-22-255-002 $583.04SFD 1 $1,702.96125$2,286.00 02-22-255-003 $583.04SFD 1 $1,702.96124$2,286.00 02-22-255-004 $583.04SFD 1 $1,702.96123$2,286.00 02-22-255-006 $583.04SFD 1 $1,702.96121$2,286.00 02-22-255-007 $583.04SFD 1 $1,702.96120$2,286.00 02-22-255-008 $583.04SFD 1 $1,702.96119$2,286.00 02-22-255-009 $583.04SFD 1 $1,702.96118$2,286.00 02-22-255-010 $583.04SFD 1 $1,702.96117$2,286.00 02-22-255-011 $583.04SFD 1 $1,702.96116$2,286.00 02-22-255-012 $583.04SFD 1 $1,702.96115$2,286.00 02-22-255-013 $583.04SFD 1 $1,702.96114$2,286.00 02-22-255-032 $583.04SFD 1 $1,702.9613$2,286.00 02-22-255-033 $583.04SFD 1 $1,702.9614$2,286.00 02-22-255-034 $583.04SFD 1 $1,702.9615$2,286.00 02-22-255-035 $583.04SFD 1 $1,702.9616$2,286.00 02-22-255-036 $583.04SFD 1 $1,702.9617$2,286.00 02-22-255-037 $583.04SFD 1 $1,702.9618$2,286.00 02-22-255-038 $583.04SFD 1 $1,702.9619$2,286.00 02-22-255-039 $583.04SFD 1 $1,702.9620$2,286.00 02-22-255-040 $583.04SFD 1 $1,702.9621$2,286.00 02-22-255-041 $583.04SFD 1 $1,702.9622$2,286.00 02-22-255-042 $583.04SFD 1 $1,702.9623$2,286.00 02-22-255-043 $583.04SFD 1 $1,702.9624$2,286.00 02-22-255-044 $583.04SFD 1 $1,702.9625$2,286.00 02-22-255-045 $583.04SFD 1 $1,702.9626$2,286.00 02-22-255-046 $583.04SFD 1 $1,702.9627$2,286.00 02-22-255-047 $583.04SFD 1 $1,702.9628$2,286.00 02-22-255-048 $583.04SFD 1 $1,702.9629$2,286.00 02-22-255-049 $583.04SFD 1 $1,702.9630$2,286.00 02-22-255-050 $583.04SFD 1 $1,702.9631$2,286.00 02-22-255-051 $583.04SFD 1 $1,702.9632$2,286.00 02-22-255-052 $583.04SFD 1 $1,702.9633$2,286.00 02-22-255-053 $583.04SFD 1 $1,702.9634$2,286.00 511/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 5 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit 02-22-256-001 $583.04SFD 1 $1,702.9615$2,286.00 02-22-256-002 $583.04SFD 1 $1,702.9616$2,286.00 02-22-256-003 $583.04SFD 1 $1,702.9617$2,286.00 02-22-256-005 $583.04SFD 1 $1,702.9619$2,286.00 02-22-256-006 $583.04SFD 1 $1,702.9620$2,286.00 02-22-256-007 $583.04SFD 1 $1,702.9621$2,286.00 02-22-256-008 $583.04SFD 1 $1,702.9622$2,286.00 02-22-256-009 $583.04SFD 1 $1,702.9623$2,286.00 02-22-256-010 $583.04SFD 1 $1,702.9624$2,286.00 02-22-256-011 $583.04SFD 1 $1,702.9625$2,286.00 02-22-256-012 $583.04SFD 1 $1,702.9626$2,286.00 02-22-257-001 $583.04SFD 1 $1,702.96113$2,286.00 02-22-257-011 $583.04SFD 1 $1,702.96170$2,286.00 02-22-257-012 $583.04SFD 1 $1,702.96169$2,286.00 02-22-257-014 $583.04SFD 1 $1,702.96167$2,286.00 02-22-257-015 $583.04SFD 1 $1,702.96166$2,286.00 02-22-257-016 $583.04SFD 1 $1,702.96165$2,286.00 02-22-257-017 $583.04SFD 1 $1,702.96164$2,286.00 02-22-257-018 $583.04SFD 1 $1,702.96163$2,286.00 02-22-257-019 $583.04SFD 1 $1,702.96162$2,286.00 02-22-257-020 $583.04SFD 1 $1,702.96111$2,286.00 02-22-257-021 $583.04SFD 1 $1,702.96112$2,286.00 02-22-257-023 $583.04SFD 1 $1,702.961$2,286.00 02-22-257-024 $583.04SFD 1 $1,702.962$2,286.00 02-22-257-025 $583.04SFD 1 $1,702.963$2,286.00 02-22-257-026 $583.04SFD 1 $1,702.964$2,286.00 02-22-257-027 $583.04SFD 1 $1,702.965$2,286.00 02-22-257-028 $583.04SFD 1 $1,702.966$2,286.00 02-22-257-029 $583.04SFD 1 $1,702.967$2,286.00 02-22-257-031 $583.04SFD 1 $1,702.969$2,286.00 02-22-257-032 $583.04SFD 1 $1,702.9610$2,286.00 02-22-258-001 $583.04SFD 1 $1,702.96110$2,286.00 02-22-258-002 $583.04SFD 1 $1,702.96186$2,286.00 02-22-258-003 $583.04SFD 1 $1,702.96185$2,286.00 02-22-258-004 $583.04SFD 1 $1,702.96184$2,286.00 02-22-258-005 $583.04SFD 1 $1,702.96183$2,286.00 02-22-258-006 $583.04SFD 1 $1,702.96182$2,286.00 02-22-258-007 $583.04SFD 1 $1,702.96181$2,286.00 02-22-258-009 $583.04SFD 1 $1,702.96179$2,286.00 02-22-258-010 $583.04SFD 1 $1,702.96192$2,286.00 611/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 6 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit 02-22-258-011 $583.04SFD 1 $1,702.96191$2,286.00 02-22-258-012 $583.04SFD 1 $1,702.96190$2,286.00 02-22-258-013 $583.04SFD 1 $1,702.96189$2,286.00 02-22-258-014 $583.04SFD 1 $1,702.96188$2,286.00 02-22-258-015 $583.04SFD 1 $1,702.96187$2,286.00 02-22-258-016 $583.04SFD 1 $1,702.96109$2,286.00 02-22-259-001 $583.04SFD 1 $1,702.9691$2,286.00 02-22-275-001 $583.04SFD 1 $1,702.9627$2,286.00 02-22-275-002 $583.04SFD 1 $1,702.9628$2,286.00 02-22-275-003 $583.04SFD 1 $1,702.9629$2,286.00 02-22-275-004 $583.04SFD 1 $1,702.9630$2,286.00 02-22-275-005 $583.04SFD 1 $1,702.9631$2,286.00 02-22-275-006 $583.04SFD 1 $1,702.9632$2,286.00 02-22-275-007 $583.04SFD 1 $1,702.9633$2,286.00 02-22-275-008 $583.04SFD 1 $1,702.9634$2,286.00 02-22-275-009 $583.04SFD 1 $1,702.9635$2,286.00 02-22-275-010 $583.04SFD 1 $1,702.9636$2,286.00 02-22-275-011 $583.04SFD 1 $1,702.9637$2,286.00 02-22-277-002 $583.04SFD 1 $1,702.96107$2,286.00 02-22-277-003 $583.04SFD 1 $1,702.96106$2,286.00 02-22-277-004 $583.04SFD 1 $1,702.96105$2,286.00 02-22-277-005 $583.04SFD 1 $1,702.96104$2,286.00 02-22-277-006 $583.04SFD 1 $1,702.9693$2,286.00 02-22-277-007 $583.04SFD 1 $1,702.9692$2,286.00 02-22-352-004 $583.04SFD 1 $1,702.96173$2,286.00 02-22-352-006 $583.04SFD 1 $1,702.96171$2,286.00 02-22-353-001 $583.04SFD 1 $1,702.96178$2,286.00 02-22-353-003 $583.04SFD 1 $1,702.96176$2,286.00 02-22-353-005 $583.04SFD 1 $1,702.96197$2,286.00 02-22-353-006 $583.04SFD 1 $1,702.96196$2,286.00 02-22-353-007 $583.04SFD 1 $1,702.96195$2,286.00 02-22-353-008 $583.04SFD 1 $1,702.96194$2,286.00 02-22-353-009 $583.04SFD 1 $1,702.96193$2,286.00 02-22-354-001 $583.04SFD 1 $1,702.9690$2,286.00 02-22-354-002 $583.04SFD 1 $1,702.9689$2,286.00 02-22-354-003 $583.04SFD 1 $1,702.9688$2,286.00 02-22-354-004 $583.04SFD 1 $1,702.96198$2,286.00 02-22-354-005 $583.04SFD 1 $1,702.96199$2,286.00 02-22-354-006 $583.04SFD 1 $1,702.96200$2,286.00 02-22-354-007 $583.04SFD 1 $1,702.96201$2,286.00 711/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 7 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit 02-22-354-008 $583.04SFD 1 $1,702.96202$2,286.00 02-22-354-009 $583.04SFD 1 $1,702.9678$2,286.00 02-22-354-010 $583.04SFD 1 $1,702.9679$2,286.00 02-22-354-011 $583.04SFD 1 $1,702.9680$2,286.00 02-22-358-001 $583.04SFD 1 $1,702.9677$2,286.00 02-22-478-001 $583.04SFD 1 $1,702.9687$2,286.00 02-22-478-002 $583.04SFD 1 $1,702.9686$2,286.00 02-22-478-003 $583.04SFD 1 $1,702.9685$2,286.00 02-22-478-004 $583.04SFD 1 $1,702.9684$2,286.00 02-22-478-005 $583.04SFD 1 $1,702.9683$2,286.00 02-22-478-006 $583.04SFD 1 $1,702.9682$2,286.00 02-22-478-007 $583.04SFD 1 $1,702.9681$2,286.00 02-22-479-001 $583.04SFD 1 $1,702.9676$2,286.00 02-22-479-002 $583.04SFD 1 $1,702.9675$2,286.00 02-22-479-003 $583.04SFD 1 $1,702.9674$2,286.00 02-22-479-004 $583.04SFD 1 $1,702.9673$2,286.00 02-22-479-005 $583.04SFD 1 $1,702.9672$2,286.00 02-22-479-006 $583.04SFD 1 $1,702.9671$2,286.00 02-22-479-007 $583.04SFD 1 $1,702.9670$2,286.00 02-22-479-008 $583.04SFD 1 $1,702.9669$2,286.00 02-22-479-009 $583.04SFD 1 $1,702.9668$2,286.00 02-22-479-010 $583.04SFD 1 $1,702.9667$2,286.00 02-22-479-011 $583.04SFD 1 $1,702.9666$2,286.00 02-22-480-001 $583.04SFD 1 $1,702.9694$2,286.00 02-22-480-002 $583.04SFD 1 $1,702.9695$2,286.00 02-22-480-003 $583.04SFD 1 $1,702.9696$2,286.00 02-22-480-004 $583.04SFD 1 $1,702.9697$2,286.00 02-22-480-005 $583.04SFD 1 $1,702.9698$2,286.00 02-22-480-006 $583.04SFD 1 $1,702.9699$2,286.00 02-22-480-007 $583.04SFD 1 $1,702.96100$2,286.00 02-22-480-008 $583.04SFD 1 $1,702.96101$2,286.00 02-22-480-009 $583.04SFD 1 $1,702.96102$2,286.00 02-22-480-010 $583.04SFD 1 $1,702.96103$2,286.00 02-22-481-001 $583.04SFD 1 $1,702.9638$2,286.00 02-22-481-002 $583.04SFD 1 $1,702.9639$2,286.00 02-22-481-003 $583.04SFD 1 $1,702.9640$2,286.00 02-22-481-004 $583.04SFD 1 $1,702.9641$2,286.00 02-22-481-005 $583.04SFD 1 $1,702.9642$2,286.00 02-22-481-006 $583.04SFD 1 $1,702.9643$2,286.00 02-22-481-007 $583.04SFD 1 $1,702.9644$2,286.00 811/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 8 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit 02-22-481-008 $583.04SFD 1 $1,702.9645$2,286.00 02-22-481-009 $583.04SFD 1 $1,702.9646$2,286.00 02-22-481-010 $583.04SFD 1 $1,702.9647$2,286.00 02-22-481-011 $583.04SFD 1 $1,702.9648$2,286.00 02-22-481-012 $583.04SFD 1 $1,702.9649$2,286.00 02-22-481-013 $583.04SFD 1 $1,702.9650$2,286.00 02-22-481-014 $583.04SFD 1 $1,702.9651$2,286.00 02-22-481-015 $583.04SFD 1 $1,702.9652$2,286.00 02-22-481-016 $583.04SFD 1 $1,702.9653$2,286.00 02-22-481-017 $583.04SFD 1 $1,702.9654$2,286.00 02-22-481-018 $583.04SFD 1 $1,702.9655$2,286.00 02-22-481-019 $583.04SFD 1 $1,702.9656$2,286.00 02-22-481-020 $583.04SFD 1 $1,702.9657$2,286.00 02-22-481-021 $583.04SFD 1 $1,702.9658$2,286.00 02-22-481-022 $583.04SFD 1 $1,702.9659$2,286.00 02-22-481-023 $583.04SFD 1 $1,702.9660$2,286.00 02-22-481-024 $583.04SFD 1 $1,702.9661$2,286.00 02-22-481-025 $583.04SFD 1 $1,702.9662$2,286.00 02-22-481-026 $583.04SFD 1 $1,702.9663$2,286.00 02-22-481-027 $583.04SFD 1 $1,702.9664$2,286.00 Subtotal $577,303.44 339 $197,650.56$774,954.00 Townhome Property 02-22-230-004 $495.82THM 1 $1,448.18227$1,944.001 02-22-230-005 $495.82THM 1 $1,448.18227$1,944.002 02-22-230-006 $495.82THM 1 $1,448.18227$1,944.003 02-22-230-007 $495.82THM 1 $1,448.18227$1,944.004 02-22-230-008 $495.82THM 1 $1,448.18227$1,944.005 02-22-230-010 $495.82THM 1 $1,448.18226$1,944.001 02-22-230-011 $495.82THM 1 $1,448.18226$1,944.002 02-22-230-012 $495.82THM 1 $1,448.18226$1,944.003 02-22-230-013 $495.82THM 1 $1,448.18226$1,944.004 02-22-230-014 $495.82THM 1 $1,448.18226$1,944.005 02-22-351-003 $495.82THM 1 $1,448.18149$1,944.001 02-22-351-004 $495.82THM 1 $1,448.18149$1,944.002 02-22-351-005 $495.82THM 1 $1,448.18149$1,944.003 02-22-351-006 $495.82THM 1 $1,448.18149$1,944.004 02-22-351-007 $495.82THM 1 $1,448.18149$1,944.005 02-22-351-008 $495.82THM 1 $1,448.18149$1,944.006 02-22-351-010 $495.82THM 1 $1,448.18150$1,944.001 02-22-351-011 $495.82THM 1 $1,448.18150$1,944.002 911/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 9 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit 02-22-351-012 $495.82THM 1 $1,448.18150$1,944.003 02-22-351-013 $495.82THM 1 $1,448.18150$1,944.004 02-22-351-014 $495.82THM 1 $1,448.18150$1,944.005 02-22-351-015 $495.82THM 1 $1,448.18150$1,944.006 02-22-352-007 $495.82THM 1 $1,448.18151$1,944.001 02-22-352-008 $495.82THM 1 $1,448.18151$1,944.002 02-22-352-009 $495.82THM 1 $1,448.18151$1,944.003 02-22-352-010 $495.82THM 1 $1,448.18151$1,944.004 02-22-352-012 $495.82THM 1 $1,448.18152$1,944.001 02-22-352-013 $495.82THM 1 $1,448.18152$1,944.002 02-22-352-014 $495.82THM 1 $1,448.18152$1,944.003 02-22-352-015 $495.82THM 1 $1,448.18152$1,944.004 02-22-355-001 $2,479.10THM 5 $7,240.90222$9,720.00 02-22-355-002 $2,479.10THM 5 $7,240.90223$9,720.00 02-22-355-005 $495.82THM 1 $1,448.18225$1,944.001 02-22-355-006 $495.82THM 1 $1,448.18225$1,944.002 02-22-355-007 $495.82THM 1 $1,448.18225$1,944.003 02-22-355-008 $495.82THM 1 $1,448.18225$1,944.004 02-22-355-009 $495.82THM 1 $1,448.18225$1,944.005 02-22-355-011 $495.82THM 1 $1,448.18224$1,944.001 02-22-355-012 $495.82THM 1 $1,448.18224$1,944.002 02-22-355-013 $495.82THM 1 $1,448.18224$1,944.003 02-22-355-014 $495.82THM 1 $1,448.18224$1,944.004 02-22-355-015 $495.82THM 1 $1,448.18224$1,944.005 02-22-356-009 $495.82THM 1 $1,448.18218$1,944.001 02-22-356-010 $495.82THM 1 $1,448.18218$1,944.002 02-22-356-011 $495.82THM 1 $1,448.18218$1,944.003 02-22-356-012 $495.82THM 1 $1,448.18218$1,944.004 02-22-356-013 $495.82THM 1 $1,448.18218$1,944.005 02-22-356-014 $495.82THM 1 $1,448.18218$1,944.006 02-22-356-016 $495.82THM 1 $1,448.18217$1,944.001 02-22-356-017 $495.82THM 1 $1,448.18217$1,944.002 02-22-356-018 $495.82THM 1 $1,448.18217$1,944.003 02-22-356-019 $495.82THM 1 $1,448.18217$1,944.004 02-22-356-020 $495.82THM 1 $1,448.18217$1,944.005 02-22-356-021 $495.82THM 1 $1,448.18217$1,944.006 02-22-356-023 $495.82THM 1 $1,448.18216$1,944.001 02-22-356-024 $495.82THM 1 $1,448.18216$1,944.002 02-22-356-025 $495.82THM 1 $1,448.18216$1,944.003 02-22-356-026 $495.82THM 1 $1,448.18216$1,944.004 1011/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 10 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit 02-22-356-027 $495.82THM 1 $1,448.18216$1,944.005 02-22-356-029 $495.82THM 1 $1,448.18215$1,944.001 02-22-356-030 $495.82THM 1 $1,448.18215$1,944.002 02-22-356-031 $495.82THM 1 $1,448.18215$1,944.003 02-22-356-032 $495.82THM 1 $1,448.18215$1,944.004 02-22-356-033 $495.82THM 1 $1,448.18215$1,944.005 02-22-356-036 $495.82THM 1 $1,448.18214$1,944.002 02-22-356-038 $495.82THM 1 $1,448.18214$1,944.004 02-22-356-042 $495.82THM 1 $1,448.18220$1,944.002 02-22-356-043 $495.82THM 1 $1,448.18220$1,944.003 02-22-356-044 $495.82THM 1 $1,448.18220$1,944.004 02-22-356-045 $495.82THM 1 $1,448.18220$1,944.005 02-22-356-046 $495.82THM 1 $1,448.18220$1,944.006 02-22-356-048 $495.82THM 1 $1,448.18219$1,944.001 02-22-356-049 $495.82THM 1 $1,448.18219$1,944.002 02-22-356-050 $495.82THM 1 $1,448.18219$1,944.003 02-22-356-051 $495.82THM 1 $1,448.18219$1,944.004 02-22-356-052 $495.82THM 1 $1,448.18219$1,944.005 02-22-356-053 $495.82THM 1 $1,448.18219$1,944.006 02-22-356-055 $495.82THM 1 $1,448.18221$1,944.001 02-22-356-056 $495.82THM 1 $1,448.18221$1,944.002 02-22-356-057 $495.82THM 1 $1,448.18221$1,944.003 02-22-356-058 $495.82THM 1 $1,448.18221$1,944.004 02-22-357-011 $2,479.10THM 5 $7,240.90203$9,720.00 02-22-357-012 $495.82THM 1 $1,448.18204$1,944.001 02-22-357-013 $495.82THM 1 $1,448.18204$1,944.002 02-22-357-014 $495.82THM 1 $1,448.18204$1,944.003 02-22-357-015 $495.82THM 1 $1,448.18204$1,944.004 02-22-357-016 $495.82THM 1 $1,448.18204$1,944.005 02-22-357-018 $495.82THM 1 $1,448.18206$1,944.001 02-22-357-019 $495.82THM 1 $1,448.18206$1,944.002 02-22-357-020 $495.82THM 1 $1,448.18206$1,944.003 02-22-357-021 $495.82THM 1 $1,448.18206$1,944.004 02-22-357-022 $495.82THM 1 $1,448.18206$1,944.005 02-22-357-024 $495.82THM 1 $1,448.18205$1,944.001 02-22-357-025 $495.82THM 1 $1,448.18205$1,944.002 02-22-357-026 $495.82THM 1 $1,448.18205$1,944.003 02-22-357-027 $495.82THM 1 $1,448.18205$1,944.004 02-22-357-028 $495.82THM 1 $1,448.18205$1,944.005 02-22-357-030 $495.82THM 1 $1,448.18207$1,944.001 1111/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 11 of 12 United City of Yorkville Special Services Area No. 2005-108 (Autumn Creek) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot Unit 02-22-357-031 $495.82THM 1 $1,448.18207$1,944.002 02-22-357-032 $495.82THM 1 $1,448.18207$1,944.003 02-22-357-033 $495.82THM 1 $1,448.18207$1,944.004 02-22-357-034 $495.82THM 1 $1,448.18207$1,944.005 02-22-357-036 $495.82THM 1 $1,448.18208$1,944.001 02-22-357-037 $495.82THM 1 $1,448.18208$1,944.002 02-22-357-038 $495.82THM 1 $1,448.18208$1,944.003 02-22-357-039 $495.82THM 1 $1,448.18208$1,944.004 02-22-357-040 $495.82THM 1 $1,448.18208$1,944.005 02-22-357-042 $495.82THM 1 $1,448.18209$1,944.001 02-22-357-043 $495.82THM 1 $1,448.18209$1,944.002 02-22-357-044 $495.82THM 1 $1,448.18209$1,944.003 02-22-357-045 $495.82THM 1 $1,448.18209$1,944.004 02-22-357-046 $495.82THM 1 $1,448.18209$1,944.005 02-22-357-048 $495.82THM 1 $1,448.18210$1,944.001 02-22-357-049 $495.82THM 1 $1,448.18210$1,944.002 02-22-357-050 $495.82THM 1 $1,448.18210$1,944.003 02-22-357-051 $495.82THM 1 $1,448.18210$1,944.004 02-22-357-052 $495.82THM 1 $1,448.18210$1,944.005 02-22-357-054 $495.82THM 1 $1,448.18211$1,944.001 02-22-357-055 $495.82THM 1 $1,448.18211$1,944.002 02-22-357-056 $495.82THM 1 $1,448.18211$1,944.003 02-22-357-057 $495.82THM 1 $1,448.18211$1,944.004 02-22-357-058 $495.82THM 1 $1,448.18211$1,944.005 02-22-357-059 $495.82THM 1 $1,448.18211$1,944.006 02-22-357-062 $495.82THM 1 $1,448.18212$1,944.002 02-22-357-063 $495.82THM 1 $1,448.18212$1,944.003 02-22-357-064 $495.82THM 1 $1,448.18212$1,944.004 02-22-357-065 $495.82THM 1 $1,448.18212$1,944.005 02-22-357-069 $495.82THM 1 $1,448.18213$1,944.002 02-22-357-070 $495.82THM 1 $1,448.18213$1,944.003 02-22-357-071 $495.82THM 1 $1,448.18213$1,944.004 Subtotal $205,641.56 142 $70,406.44$276,048.00 Prepaid Single Family Property 02-22-176-012 $2,286.00PREPAYS 1 $0.00235$2,286.00 Subtotal $0.00 1 $2,286.00$2,286.00 GRAND TOTALS (taxes levied)(# of units)(maximum taxes)(taxes abated) $782,945.00 482 $270,343.00$1,053,288.00 1211/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-108\Annual Dat 12:29PM Page 12 of 12 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 ADMINISTRATION REPORT LEVY YEAR 2016 NOVEMBER 13, 2016 ASSOCIATES, INC. Public Finance Public Private Partnerships Urban Economics Newport Beach Riverside San Jose DAVID TAUSSIG & UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 2016 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 Jose, California Table of Contents Section Page INTRODUCTION ................................................................................................................................1 AUTHORIZED SPECIAL SERVICES ...................................................................................................................... 1 BONDED INDEBTEDNESS ...................................................................................................................................... 1 SPECIAL TAXES ...................................................................................................................................................... 2 I. SPECIAL TAX REQUIREMENT .....................................................................................................3 II. ACCOUNT ACTIVITY SUMMARY ................................................................................................4 III. MAXIMUM, ABATED, AND EXTENDED SPECIAL TAXES ..........................................................8 IV. PRIOR YEAR SPECIAL TAX COLLECTIONS ............................................................................11 2015 SPECIAL TAX RECEIPTS ........................................................................................................................... 11 TAX SALES AND FORECLOSURES .................................................................................................................... 11 V. DEVELOPMENT STATUS ...........................................................................................................12 EQUALIZED ASSESSED VALUE ......................................................................................................................... 12 VI. OUTSTANDING BONDS ............................................................................................................13 BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS ....................................................................... 13 SPECIAL TAX PREPAYMENTS............................................................................................................................ 13 VII. EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO ...............................................14 VIII. AD VALOREM PROPERTY TAX RATES ................................................................................15 EXHIBIT A FUNDS AND ACCOUNTS EXHIBIT B APPLICATION OF SPECIAL TAX EXHIBIT C APPLICATION OF EARNINGS EXHIBIT D DEBT SERVICE SCHEDULE EXHIBIT E AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F SPECIAL TAX ROLL AND REPORT EXHIBIT G 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville SSA No. 2005-109 Page 1 2016 Administration Report November 13, 2016 Introduction This report calculates the 2016 special taxes required to pay annual debt service on the United City of Yorkville (the "City") Special Service Area Number 2005-109 ("SSA No. 2005-109") Special Tax Bonds, Series 2006 (Bristol Bay Project) (the "Series 2006 Bonds") and administrative expenses and apportions the special taxes to each taxable parcel within SSA No. 2005-109. Pursuant to the Special Service Area Act (the "Act"), the City Aldermen are the governing body of SSA No. 2005-109. 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. 2005-109 was established by Ordinance No. 2006-17 (the "Establishing Ordinance"), adopted on March 14, 2006. The Establishing Ordinance authorized SSA No. 2005-109 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 $10,000,000 in bonds may be issued by SSA No. 2005-109. Ordinance No. 2006-18 (the "Bond Ordinance"), adopted on March 14, 2006 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $20,000,000 in Series 2006 Bonds. The Series 2006 United City of Yorkville SSA No. 2005-109 Page 2 2016 Administration Report November 13, 2016 Bonds were issued in the amount of $19,000,000 in March 2006. The Series 2006 Bonds were refunded in February 2016. Ordinance No. 2016-14 (the "2016 Bond Ordinance"), adopted on February 9, 2016 approved the form of a trust indenture and preliminary limited offering memorandum and provided for the issuance of not more than $34,000,000 in bonds. United City of Yorkville Special Service Area Number 2005-108 and 2005-109 Special Tax Refunding Bonds, Series 2016 (the "Series 2016 Bonds") were issued in February 2016 in the amount of $28,840,000. The current debt service schedule is attached hereto as Exhibit D 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 2005-109 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 2016 Bonds and the administration and maintenance of SSA No. 2005-109 and is attached hereto as Exhibit F. A table of the Maximum Parcel Special Taxes is included in Section III herein. United City of Yorkville SSA No. 2005-109 Page 3 2016 Administration Report November 13, 2016 I. Special Tax Requirement The SSA No. 2005-109 2016 Special Tax Requirement is equal to $1,187,874. As shown in Table 1 below, the 2016 Special Tax Requirement is equal to the sum of the Series 2006 debt service for the bond year ending March 1, 2018, estimated administrative expenses, and the contingency for estimated delinquent special taxes and less the estimated 2017 bond year-end fund balances and excess reserve funds. TABLE 1 SPECIAL SERVICE AREA NO 2005-109 2016 SPECIAL TAX REQUIREMENT Sources of Funds $1,191,886 Prior Year Surplus/(Deficit)$4,012 Earnings $0 Special Taxes Billed $1,175,989 Delinquency Contingency $11,885 Uses of Funds ($1,191,886) Debt Service Interest - 09/01/2017 ($329,001) Interest - 03/01/2018 ($329,001) Principal - 03/01/2018 ($502,000) Administrative Expenses ($20,000) Delinquent Special Taxes ($11,885) Projected Surplus/(Deficit) - 03/01/2018 $0 United City of Yorkville SSA No. 2005-109 Page 4 2016 Administration Report November 13, 2016 II. Account Activity Summary The Trust Indenture for the Series 2016 Bonds (the "2016 Indenture") establishes four funds and two accounts. The four funds are the Bond and Interest Fund, Reserve Fund, Administrative Expense Fund, and Rebate Fund. Within the Bond and Interest Fund is the Special Redemption Account. Within the Administrative Expense 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 2016 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, 2016 is shown in Table 2 and Table 3 on the following pages. United City of Yorkville SSA No. 2005-109 Page 5 2016 Administration Report November 13, 2016 TABLE 2 SPECIAL SERVICE AREA NO 2005-109, SERIES 2005 TRANSACTION SUMMARY ADMINISTRATIVE EXPENSE FUND RESERVE FUND BOND AND INTEREST FUND SPECIAL REDEMPTION FUND SOURCES OF FUNDS - ACTUAL Beginning Balance - 09/01/2015 $1,528 $1,367,857 $488,554 $218 Earnings $1 $788 $2,600 $168 Special Taxes Prior Year(s)$0 $0 $435,955 $0 Levy Year 2015 $0 $0 $0 $0 Miscellaneous $0 $0 $0 $0 USES OF FUNDS - ACTUAL Account Transfers $0 ($1,368,389)$12,051,117 ($10,383,174) Administrative Expense Transfers Fiscal Year 2015 Prefunding $0 $0 $0 $0 Fiscal Year 2015 Budget ($1,528)$0 $1,528 $0 Refunding Transfers ($0)($255)($12,041,794)$10,382,788 Debt Service Interest - 09/01/2015 $0 $0 ($358,980)$0 Interest - 03/01/2016 $0 $0 ($358,980)$0 Principal - 03/01/2016 $0 $0 ($220,000)$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 $0 $0 $0 $0 Ending Balance - 04/19/2016 ($0)($0)($0)($0) United City of Yorkville SSA No. 2005-109 Page 6 2016 Administration Report November 13, 2016 TABLE 3 SPECIAL SERVICE AREA NO 2005-108 & 109, SERIES 2016 TRANSACTION SUMMARY ADMINISTRATIVE EXPENSE FUND RESERVE FUND B OND AND INTEREST FUND SPECIAL REDEMPTION FUND SOURCES OF FUNDS - ACTUAL Beginning Balance - 02/29/2016 $20,000 $2,485,600 $0 $0 Earnings $2 $635 $108 $0 Special Taxes Prior Year(s)$0 $0 $0 $0 Levy Year 2015 SSA No. 2005-108 $0 $0 $407,846 $0 SSA No. 2005-109 $0 $0 $645,783 $0 Miscellaneous $0 $0 $7,093 $0 USES OF FUNDS - ACTUAL Account Transfers $0 ($635)$635 $0 Administrative Expense Transfers Fiscal Year 2015 Prefunding $0 $0 $0 $0 Fiscal Year 2015 Budget $0 $0 $0 $0 Debt Service SSA No. 2005-108 Interest - 09/01/2015 $0 $0 $0 $0 Interest - 03/01/2016 $0 $0 $0 $0 Principal - 03/01/2016 $0 $0 $0 $0 SSA No. 2005-109 Interest - 09/01/2015 $0 $0 $0 $0 Interest - 03/01/2016 $0 $0 $0 $0 Principal - 03/01/2016 $0 $0 $0 $0 Bond Redemptions/Prepayments Receipts $0 $0 $0 $23,704 Principal Redemption $0 $0 $0 $0 Redemption Premium $0 $0 $0 $0 Refund to Property Owners $0 $0 $0 $0 Administrative Expenses SSA No. 2005-108 ($9,008)$0 $0 $0 SSA No. 2005-109 ($9,000)$0 $0 $0 Ending Balance - 08/31/2016 $1,994 $2,485,600 $1,061,466 $23,704 United City of Yorkville SSA No. 2005-109 Page 7 2016 Administration Report November 13, 2016 The calculation of the estimated 2017 bond year-end fund balances and excess reserve funds is shown in Table 4 below. TABLE 4 SPECIAL SERVICE AREA NO 2005-108 & 109 ESTIMATED 2017 BOND YEAR-END FUND BALANCES AUGUST 31, 2016 – MARCH 1, 2017 ADMINISTRATIVE EXPENSE FUND RESERVE FUND B OND AND INTEREST FUND SPECIAL REDEMPTION FUND SOURCES OF FUNDS - PROJECTED Beginning Balance - 08/31/2016 $1,994 $2,485,600 $1,061,466 $23,704 Special Taxes SSA No. 2005-108 $0 $0 $369,293 $0 SSA No. 2005-109 $0 $0 $528,200 $0 USES OF FUNDS - PROJECTED Account Transfers $0 ($2,080)$25,784 ($23,704) Administrative Expense Transfers Levy Year 2016 Prefunding $40,000 $0 ($40,000)$0 Levy Year 2015 Budget $20,998 $0 ($20,998)$0 Debt Service SSA No. 2005-108 Interest - 09/01/2016 $0 $0 ($222,382)$0 Principal - 03/01/2017 $0 $0 ($307,000)$0 Interest - 03/01/2017 $0 $0 ($219,473)$0 SSA No. 2005-109 Interest - 09/01/2016 $0 $0 ($339,754)$0 Principal - 03/01/2017 $0 $0 ($468,000)$0 Interest - 03/01/2017 $0 $0 ($336,021)$0 Bond Redemptions/Prepayments Principal Redemption $0 $0 ($24,000)$0 Redemption Premium $0 $0 ($480)$0 Administrative Expenses Remaining Levy Year 2015 Expenses ($22,992)$0 $0 $0 Ending Balance - 03/01/2017 $40,000 $2,483,520 $6,633 $0 Reserve Fund Requirement $0 ($2,483,520)$0 $0 Funds Not Eligible for Levy Surplus ($40,000)$0 $0 $0 Projected Surplus/(Deficit) 03/01/2017 $0 $0 $6,633 $0 United City of Yorkville SSA No. 2005-109 Page 8 2016 Administration Report November 13, 2016 III. Maximum, Abated, and Extended Special Taxes Pursuant to the Special Tax Roll and Report, the 2016 Maximum Parcel Special Taxes equal $3,427,698. However, pursuant to the 2016 Bond Ordinance, the 2016 Special Taxes equal $1,551,666. For purposes of the Abatement Ordinance, subtracting the 2016 Special Tax Requirement of $1,187,874, results in an abatement of $363,792. In accordance with the Special Tax Roll and Report the Maximum Parcel Special Tax applicable to each Parcel in SSA 2005- 108 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 5 below. The Amended Special Tax Roll, which lists the maximum, abated, and extended special tax for each parcel, is attached as Exhibit G. Note, the special tax levy and abatement have been adjusted to reconcile with the special taxes set forth in the bond ordinance. TABLE 5 SPECIAL SERVICE AREA NO 2005-109 MAXIMUM, ABATED AND EXTENDED SPECIAL TAXES Special Tax Classification Maximum Parcel Special Tax Abated Special Tax Extended Special Tax Single Family Dwelling Unit $2,468.00 $578.64 $1,889.36 Single Family Dwelling Unit - Prepaid $2,468.00 $2,468.00 $0.00 Townhome Dwelling Unit $2,001.00 $469.14 $1,531.86 Townhome Dwelling Unit - Prepaid $2,001.00 $2,001.00 $0.00 Condominium Dwelling Unit $1,686.00 $395.28 $1,290.72 Condominium Dwelling Unit - Prepaid $1,686.00 $1,686.00 $0.00 United City of Yorkville SSA No. 2005-109 Page 9 2016 Administration Report November 13, 2016 A comparison of the maximum and extended special tax amounts for 2016 and 2015 is shown in Table 6 below. TABLE 6 SPECIAL SERVICE AREA NO 2005-109 COMPARISON OF MAXIMUM AND EXTENDED SPECIAL TAXES Special Tax Classification Levy Year 2016 Levy Year 2015 Percentage Change Single Family Dwelling Unit $2,468.00 $2,432.00 1.5% Townhome Dwelling Unit $2,001.00 $1,971.00 1.5% Condominium Dwelling Unit $1,686.00 $1,661.00 1.5% Single Family Dwelling Unit $1,889.36 $1,870.12 1.0% Townhome Dwelling Unit $1,531.86 $1,515.62 1.1% Condominium Dwelling Unit $1,290.72 $1,277.24 1.1% Maximum Parcel Special Tax - First Series Extended Special Tax - First Series The schedule of the remaining SSA No. 2005-109 Maximum Parcel Special Taxes is shown in Table 7 on the following page. The Maximum Parcel Special Taxes escalate one and one-half percent (1.50%) annually through 2034. United City of Yorkville SSA No. 2005-109 Page 10 2016 Administration Report November 13, 2016 TABLE 7 SPECIAL SERVICE AREA NO 2005-109 MAXIMUM PARCEL SPECIAL TAXES Single Family Townhome Condominium 2016 2017 $1,551,666 $2,468 $2,001 $1,686 2017 2018 $1,574,850 $2,505 $2,031 $1,711 2018 2019 $1,598,526 $2,543 $2,061 $1,737 2019 2020 $1,622,482 $2,581 $2,092 $1,763 2020 2021 $1,646,645 $2,620 $2,123 $1,789 2021 2022 $1,671,373 $2,659 $2,155 $1,816 2022 2023 $1,696,308 $2,699 $2,187 $1,843 2023 2024 $1,721,808 $2,739 $2,220 $1,871 2024 2025 $1,747,515 $2,780 $2,253 $1,899 2025 2026 $1,773,709 $2,822 $2,287 $1,927 2026 2027 $1,800,188 $2,864 $2,321 $1,956 2027 2028 $1,827,154 $2,907 $2,356 $1,985 2028 2029 $1,854,612 $2,951 $2,391 $2,015 2029 2030 $1,882,350 $2,995 $2,427 $2,045 2030 2031 $1,910,580 $3,040 $2,463 $2,076 2031 2032 $1,939,297 $3,086 $2,500 $2,107 2032 2033 $1,968,579 $3,132 $2,538 $2,139 2033 2034 $1,998,068 $3,179 $2,576 $2,171 2034 2035 $2,028,329 $3,227 $2,615 $2,204 Per Unit Levy Year Collection Year Aggregate United City of Yorkville SSA No. 2005-109 Page 11 2016 Administration Report November 13, 2016 IV. Prior Year Special Tax Collections The SSA No. 2005-109 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. 2005-109. 2015 Special Tax Receipts As of November 11, 2016 SSA No. 2005-109 2015 special tax receipts totaled $1,175,498. Special taxes in the amount $1,516 are unpaid for delinquency rate of 0.13%. A breakdown of the paid and unpaid special taxes by owner of record is shown in Table 8 below. TABLE 8 SPECIAL SERVICE AREA NO 2005-109 2015 PAID AND UNPAID SPECIAL TAXES 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 presented for tax sale at the Kendall County Annual Tax Sale on October 27, 2016. Delinquent special taxes in the amount of $15,593 were sold for fourteen (14) of the delinquent parcels. Owner Total Special Taxes Unpaid Special Taxes Percent Unpaid Homeowners $1,068,519.64 $1,515.62 0.14% Centex Homes, Pulte Homes $106,978.06 $0.00 0.00% Total $1,175,497.70 $1,515.62 0.13% United City of Yorkville SSA No. 2005-109 Page 12 2016 Administration Report November 13, 2016 V. Development Status SSA No. 2005-109 is comprised of four hundred sixty-eight (468) single family homes, six hundred twenty-four (624) condominium units, and six hundred and ten (610) townhomes, which is consistent with the original projections. An aerial map of SSA No. 2005-109 is attached as Exhibit E. The number of units in each plat is summarized in Table 9 below. TABLE 9 SPECIAL SERVICE AREA NO 2005-109 LAND USE SUMMARY Unit 1 Yes Condominium 288 Unit 2 Yes Townhome 142 Unit 3 Yes Townhome 138 Unit 4 Yes Single Family 44 Unit 5 Yes Single Family 76 Unit 6 Yes Single Family 51 Unit 7 Yes Single Family 37 Second Series No Condominium 336 Second Series No Townhome 260 Second Series No Single Family 330 Total 1,702 Plat Recorded Land Use Number of Units Equalized Assessed Value The 2015 equalized assessed value was $22,310,976. The average assessed value per developed single-family dwelling unit equals $52,995. The average assessed value per developed townhome dwelling unit equals $28,509. The average assessed value per developed condominium dwelling unit equals $18,641. United City of Yorkville SSA No. 2005-109 Page 13 2016 Administration Report November 13, 2016 VI. Outstanding Bonds The SSA No. 2005-109 portion of the Series 2016 Bonds issued in February 2016 was $17,431,000. As of September 2, 2016, the outstanding principal was $17,431,000. The current debt schedule adjusted for early redemptions from special tax prepayments is attached herein as Exhibit D. Bond Redemptions from Special Tax Prepayments As a result of special tax prepayments received from property owners, $68,000 of the Series 2006 Bonds have been redeemed as shown in Table 10 below. TABLE 10 SPECIAL SERVICE AREA NO 2005-109 SPECIAL MANDATORY BOND REDEMPTIONS FROM SPECIAL TAX PREPAYMENTS Redemption Date Bonds Redeemed June 1, 2007 $20,000 September 1, 2008 $20,000 September 1, 2015 $28,000 Total Redeemed $68,000 Special Tax Prepayments The SSA No. 2005-109 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 one (1) single family dwelling unit and for three (3) condominium dwelling units. No partial prepayments have been received. United City of Yorkville SSA No. 2005-109 Page 14 2016 Administration Report November 13, 2016 VII. Equalized Assessed Value and Value to Lien Ratio The SSA No. 2005-109 Equalized Assessed Value and Value-to-Lien Ratio is shown in Table 11 below. TABLE 11 SPECIAL SERVICE AREA NO 2005-109 EQUALIZED ASSESSED VALUE AND VALUE TO LIEN RATIO 1 Estimated equalized assessed value provided by Kendall County. 2 Based on three times the equalized assessed value of the special service area. 3 As of September 2, 2016 $22,310,976 $66,932,928 $17,431,000 3.84:1 2015 Equalized Assessed Value 1 2015 Appraised Value 2 Outstanding Bonds 3 Value to Lien Ratio United City of Yorkville SSA No. 2005-109 Page 15 2016 Administration Report November 13, 2016 VIII. Ad Valorem Property Tax Rates The 2015 general ad valorem tax rates for SSA No. 2005-109 are shown in Table 12 below. TABLE 12 SPECIAL SERVICE AREA NO 2005-109 2015 AD VALOREM PROPERTY TAX RATES 4 Source: Kendall County, for Tax Codes BR005, BR066, and BR079. City Rates 4 0.736060% Corporate 0.237950% Bonds and Interest 0.011280% I.M.R.F.0.000000% Police Protection 0.240690% Police Pension 0.195910% Garbage 0.000000% Audit 0.006860% Liability Insurance 0.009140% Social Security/IMRF 0.034230% School Crossing Guard 0.000000% Unemployment Insurance 0.000000% Road and Bridge Transfer 0.000000% Bristol Township4 10.961800% County 0.790900% Bristol-Kendall Fire Protection District 0.807700% Forest Preserve 0.178700% JR College #516 0.588500% Yorkville Library 0.328700% Yorkville/Bristol Sanitary District 0.000000% Bristol Township 0.133400% Bristol Road District 0.262600% School District CU-115 7.871300% Total Tax Rate 11.697860% EXHIBIT A UNITED CITY OF YORKVILLE SSA NO. 2005-109 FUNDS AND ACCOUNTS Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 8 a n d 2 0 0 5 - 1 0 9 Fu n d s a n d A c c o u n t s Fu n d s An d Ac c o u n t Re s e r v e F u n d Bo n d a n d In t e r e s t Fu n d Sp e c i a l Re d e m p t i o n Ac c o u n t Re b a t e F u n d Administrative Expense Fund Cost of Issuance Account EXHIBIT B UNITED CITY OF YORKVILLE SSA NO. 2005-109 APPLICATION OF SPECIAL TAX Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 8 a n d 2 0 0 5 - 1 0 9 Ap p l i c a t i o n o f S p e c i a l T a x 1 Fu n d s An d Ac c o u n t Re s e r v e F u n d Bo n d a n d In t e r e s t Fu n d Sp e c i a l Re d e m p t i o n Ac c o u n t Re b a t e F u n d Administrative Expense Fund Cost of Issuance Account2 1 3 1. Sp e c i a l T a x a p p l i e d i n s e q u e n c e s h o w n . EXHIBIT C UNITED CITY OF YORKVILLE SSA NO. 2005-109 APPLICATION OF EARNINGS Un i t e d C i t y o f Y o r k v i l l e Sp e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 8 a n d 2 0 0 5 - 1 0 9 Ap p l i c a t i o n o f E a r n i n g s 1 Fu n d s An d Ac c o u n t s Re s e r v e F u n d Bo n d a n d In t e r e s t Fu n d Sp e c i a l Re d e m p t i o n Ac c o u n t Re b a t e F u n d Administrative Expense Fund Cost of Issuance Account 1. Ea r n i n g s r e m a i n i n f u n d o r a c c o u n t f r o m w h ic h t h e y a c c r u e d u n l e s s o t h e r w i s e i n d i c a t e d . EXHIBIT D UNITED CITY OF YORKVILLE SSA NO. 2005-109 DEBT SERVICE SCHEDULE UNITED CITY OF YORKVILLE COMMUNITY FACILITIES DISTRICT NO. 2005-109 YEAR ENDING (3/1)PAYMENT DATE PRINCIPAL INTEREST DEBT SERVICE 2017 9/1/2016 $0 $339,754 $339,754 2017 3/1/2017 $468,000 $336,021 $804,021 2018 9/1/2017 $0 $329,001 $329,001 2018 3/1/2018 $502,000 $329,001 $831,001 2019 9/1/2018 $0 $321,471 $321,471 2019 3/1/2019 $535,000 $321,471 $856,471 2020 9/1/2019 $0 $313,446 $313,446 2020 3/1/2020 $565,000 $313,446 $878,446 2021 9/1/2020 $0 $304,971 $304,971 2021 3/1/2021 $601,000 $304,971 $905,971 2022 9/1/2021 $0 $295,956 $295,956 2022 3/1/2022 $638,000 $295,956 $933,956 2023 9/1/2022 $0 $288,379 $288,379 2023 3/1/2023 $671,000 $288,379 $959,379 2024 9/1/2023 $0 $279,573 $279,573 2024 3/1/2024 $707,000 $279,573 $986,573 2025 9/1/2024 $0 $269,851 $269,851 2025 3/1/2025 $743,000 $269,851 $1,012,851 2026 9/1/2025 $0 $258,706 $258,706 2026 3/1/2026 $786,000 $258,706 $1,044,706 2027 9/1/2026 $0 $246,425 $246,425 2027 3/1/2027 $828,000 $246,425 $1,074,425 2028 9/1/2027 $0 $232,970 $232,970 2028 3/1/2028 $876,000 $232,970 $1,108,970 2029 9/1/2028 $0 $211,070 $211,070 2029 3/1/2029 $940,000 $211,070 $1,151,070 2030 9/1/2029 $0 $187,570 $187,570 2030 3/1/2030 $1,006,000 $187,570 $1,193,570 2031 9/1/2030 $0 $162,420 $162,420 2031 3/1/2031 $1,076,000 $162,420 $1,238,420 2032 9/1/2031 $0 $135,520 $135,520 2032 3/1/2032 $1,148,000 $135,520 $1,283,520 2033 9/1/2032 $0 $106,820 $106,820 2033 3/1/2033 $1,227,000 $106,820 $1,333,820 2034 9/1/2033 $0 $82,280 $82,280 2034 3/1/2034 $1,300,000 $82,280 $1,382,280 2035 9/1/2034 $0 $56,280 $56,280 2035 3/1/2035 $1,369,000 $56,280 $1,425,280 2036 9/1/2035 $0 $28,900 $28,900 2036 3/1/2036 $1,445,000 $28,900 $1,473,900 TOTALS $17,431,000 $8,898,990 $26,329,990 DEBT SERVICE SCHEDULE EXHIBIT E UNITED CITY OF YORKVILLE SSA NO. 2005-109 AERIAL EXHIBIT OF SSA BOUNDARIES EXHIBIT F UNITED CITY OF YORKVILLE SSA NO. 2005-109 SPECIAL TAX ROLL AND REPORT UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL AND REPORT Prepared for UNITED CITY OF YORKVILLE 800 Game Farm Road Yorkville, IL 60560 (630) 553-7575 Prepared by DAVID TAUSSIG & ASSOCIATES, INC. 1301 Dove Street, Suite 600 Newport Beach, CA 92660 (949) 955-1500 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 (BRISTOL BAY) SPECIAL TAX ROLL AND REPORT TABLE OF CONTENTS Section Page I. INTRODUCTION ....................................................................................................................1 II. DEFINITIONS ........................................................................................................................1 A. BOUNDARIES OF SSA NO. 2005-109............................................................................5 B. ANTICIPATED LAND USES .............................................................................................5 IV. SPECIAL SERVICES ..............................................................................................................5 A. GENERAL DESCRIPTION ................................................................................................5 B. ESTIMATED COSTS ........................................................................................................6 C. ALLOCATION.................................................................................................................7 D. ALTERNATIVES, MODIFICATIONS, AND/OR SUBSTITUTIONS ........................................22 V. BOND ASSUMPTIONS..........................................................................................................22 VI. MAXIMUM PARCEL SPECIAL TAX ....................................................................................23 A. DETERMINATION .........................................................................................................23 B. APPLICATION ..............................................................................................................25 D. TERM ..........................................................................................................................25 E. SPECIAL TAX ROLL AMENDMENT ...............................................................................25 F. OPTIONAL PREPAYMENT .............................................................................................26 G. MANDATORY PREPAYMENT ........................................................................................26 VII. ABATEMENT AND COLLECTION ........................................................................................26 A. ABATEMENT ...............................................................................................................26 B. COLLECTION PROCESS ................................................................................................27 C. ADMINISTRATIVE REVIEW ..........................................................................................28 VIII. AMENDMENTS ....................................................................................................................28 List of Exhibits Exhibit A – Special Tax Roll Exhibit B – Prepayment of the Maximum Parcel Special Tax Exhibit C – Allocation of Soft and Earthwork Costs Special Tax Roll and Report Page 1 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 I. INTRODUCTION Pursuant to the provisions of the Act and in accordance with the "Establishing Ordinance" being Ordinance No. 2006-17 passed by the City Council of the United City of Yorkville, County of Kendall, State of Illinois, on March 14, 2006 in connection with the proceedings for Special Service Area Number 2005-109 (hereinafter referred to as "SSA No. 2005-109"), this Special Tax Roll and Report of SSA No. 2005-109 (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. 2005-109 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 applying for and 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. 2005-109 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; the administrative costs associated with upgrading the software utilized by Kendall County relating to the Special Tax; 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. "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 Special Tax Roll and Report Page 2 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 No. 2005-109, 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. "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. "Clubhouse Property" means the property within the boundaries of SSA No. 2005-109 on which the clubhouse facility has been, may be, or is anticipated to be constructed as determined from Unit 5. "Condominium Property" means all Parcels within the boundaries of SSA No. 2005- 109 on which condominium Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "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. 2005-109. "Council" means the City Council of the United City of Yorkville, having jurisdiction over SSA No. 2005-109. "County" means the County of Kendall, State of Illinois. "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 lots, townhome lots, and/or condominium lots. "Fire Station Property" means the property adjacent to the boundaries of SSA No. 2005-109 on which a fire station has been, may be, or is anticipated to be constructed on Lot 1685 of Unit 1. "First Series Bonds" means the first series of Bonds issued for SSA No. 2005-109. "First Series Property" means the following: the Single-family Property comprising Unit 4, Unit 5, Unit 6, and Unit 7 (two hundred eight (208) Dwelling Units), the Townhome Property comprising Unit 2 and Unit 3 (two hundred eighty (280) Dwelling Units), and the Condominium Property comprising Unit 1 (two hundred eighty-eight (288) Dwelling Units). "Mandatory Special Tax Prepayment" means the Special Tax Bond Prepayment required upon pursuant to Section VI.G herein and calculated pursuant to Exhibit B herein. Special Tax Roll and Report Page 3 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 "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, Townhome Property Dwelling Units, and Condominium 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. 2005-109 to which a permanent index number ("PIN") is assigned as determined from a PIN Map or the County 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. "PIN Map" means an official map of the Kendall County Mapping Department or other authorized County official designating lots, parcels, and/or other interests in real property by permanent index number. "Preliminary Plat" means the preliminary subdivision plat for SSA No. 2005-109 approved by the City. "Residential Property" means all Parcels within the boundaries of SSA No. 2005-109 on which Dwelling Units have been, may be, or are anticipated to be constructed as determined from the Preliminary Plat or applicable Final Plat. "School Property" means the property adjacent to the boundaries of SSA No. 2005-109 on which a proposed elementary school has been, may be, or is anticipated to be constructed as determined from Unit 6. "Second Series Bonds" means the second series of Bonds issued for SSA No. 2005-109 (exclusive of any refunding Bonds). "Second Series Property" means all Single-family Property, Townhome Property, and Condominium Property, exclusive of First Series Property. Such Single-family Property, Townhome Property, and Condominium Property consists, respectively, of lots 1041- 1077, 1164-1177, 1179-1195 and 1253-1444 (two hundred sixty (260) Dwelling Units); lots 455-784 (three hundred thirty (330) Dwelling Units); and lots 1645-1665 (three hundred thirty-six (336) Dwelling Units) as shown on the Preliminary Plat dated January 15, 2005, and last revised on March 15, 2005. The lot numbers applicable to Second Series Property may be revised as determined by the Consultant in accordance with a revision to the Preliminary Plat, provided that any reduction in the Dwelling Units for Single-family Property, Townhome Property, or Condominium Property may result in a Mandatory Special Tax Prepayment. "Single-family Property" means all Parcels within the boundaries of SSA No. 2005-109 on which single-family Dwelling Units have been, may be, or are anticipated to be Special Tax Roll and Report Page 4 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 constructed as determined from the applicable Preliminary Plat, Final Plat, 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. "Townhome Property" means all Parcels within the boundaries of SSA No. 2005-109 on which townhome Dwelling Units have been, may be, or are anticipated to be constructed as determined from the applicable Preliminary Plat, Final Plat, or other document approved by the City as determined by the Consultant. "Unit 1" means the Final Plat within SSA No. 2005-109 designated as Unit 1 recorded on December 21, 2005. "Unit 2" means the Final Plat within SSA No. 2005-109 designated as Unit 2 recorded on December 21, 2005. "Unit 3" means the Final Plat within SSA No. 2005-109 designated as Unit 3 recorded on December 21, 2005. "Unit 4" means the Final Plat within SSA No. 2005-109 designated as Unit 4 recorded on December 21, 2005. "Unit 5" means the Final Plat within SSA No. 2005-109 designated as Unit 5 recorded on December 21, 2005. "Unit 6" means the Final Plat within SSA No. 2005-109 designated as Unit 6 recorded on December 21, 2005. "Unit 7" means the Final Plat within SSA No. 2005-109 designated as Unit 7 recorded on December 21, 2005. Special Tax Roll and Report Page 5 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 III. SPECIAL SERVICE AREA DESCRIPTION A. BOUNDARIES OF SSA NO. 2005-109 SSA No. 2005-109 consists of approximately two hundred forty-three (243) acres of land generally located in the northeast quadrant of the State Route 47 and Galena Road intersection, and approximately two hundred sixty-six (266) acres of land generally located in the southeast quadrant of State Route 47 and Galena Road intersection, the legal description for which is attached as Exhibit C of the Establishing Ordinance. B. ANTICIPATED LAND USES SSA No. 2005-109 is anticipated to consist of four hundred sixty-eight (468) single-family Dwelling Units (i.e., single-family homes), six hundred ten (610) townhome Dwelling Units, and six hundred twenty-four (624) condominium Dwelling Units. IV. SPECIAL SERVICES SSA No. 2005-109 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. 2005-109 consist of certain public improvements with appurtenances and appurtenant work in connection therewith necessary to serve SSA No. 2005-109 (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, surveying, 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, paths 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 Special Tax Roll and Report Page 6 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 easement acquisitions or dedications relating to any of the foregoing improvements, required tap-on and related fees for water or sanitary sewer services and other eligible costs. 2. SSA NO. 2005-109 FUNDED IMPROVEMENTS • SSA No. 2005-109 is anticipated to fund certain on-site and off- site public facilities, subject to the alternatives, modifications, and/or substitutions as described in Section IV. D below. B. ESTIMATED COSTS The estimated costs for the Eligible Improvements and the amounts anticipated to be financed by SSA No. 2005-109 are presented in Table 1 on the following page. The costs anticipated to be financed by SSA No. 2005-109 do not include any costs allocated to the School Property, Clubhouse Property, or Fire Station Property. Therefore, these facilities will be exempt from the Special Tax. Special Tax Roll and Report Page 7 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 1 ESTIMATED COSTS FOR ELIGIBLE IMPROVEMENTS TOTAL COSTS COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2005-109 PUBLIC IMPROVEMENT GRAND TOTAL COSTS 1 ALLOCABLE TO PHASE 1 2 PROPERTY ALLOCABLE TO PHASE 2 3 PROPERTY FIRST SERIES BONDS SECOND SERIES BONDS Sanitary Sewer Facilities Hard Costs $3,661,667$1,684,171$1,977,496$1,477,064 $1,767,483 Soft Costs $169,974$78,179$91,795$68,565 $82,046 Water Facilities Hard Costs $3,796,287$1,814,589$1,981,698$1,480,202 $1,771,239 Water Connection Fees $3,347,040$1,522,370$1,824,670$1,362,912 $1,630,887 Soft Costs $176,199$84,221$91,977$68,701 $82,209 Storm Sewer Facilities Hard Costs $7,267,700$3,540,533$3,727,167$2,771,129 $3,321,358 Earthwork $1,200,936$585,048$615,888$457,910 $548,831 Soft Costs $336,065$163,717$172,348$128,139 $153,583 Roads Hard Costs $14,292,215$6,977,023$7,315,191$5,420,854 $6,502,229 Earthwork $1,691,908$825,938$865,970$641,719 $769,732 Soft Costs $663,505$323,903$339,602$251,659 $301,861 Land $1,004,900$490,562$514,338$381,146 $457,178 GRAND TOTAL 4 $37,608,395 $18,090,254 $19,518,140 $14,510,000 $17,388,637 1 Includes hard costs, 10% contingency (applied only to the hard costs), and estimated soft and earthwork costs as discussed in further detail in Exhibit C. Right-of-way acquisition for Rosenwinkel Street and Bristol Bay Drive. 2 Phase 1 Property includes First Series Property, the School Property, the Clubhouse Property, and the Fire Station Property. 3 Phase 2 Property includes only Second Series Property. 4 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. 2005-109 and the special service benefit rendered. Therefore, the public improvements anticipated to be financed by SSA No. 2005-109 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. Special Tax Roll and Report Page 8 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 1. BENEFIT AREA The eligible public improvements are designed with the intent to specifically service SSA No. 2005-109, the School Property, and the Fire Station Property, and therefore the benefit area includes only such property. Each land use type is allocated a share of each public facility type in accordance with the public facility usage factors described below. Notwithstanding the preceding, no onsite sewer costs are allocated to the School Property because it is expected to connect to an existing sanitary sewer system. In addition, the water connection fees are not applicable to the Clubhouse Property, School Property, and Fire Station 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 townhome Dwelling Units or condominium Dwelling Units. However, IEPA indicates that the published P.E. factors for apartments may be used to estimate P.E. for townhomes and condominiums. P.E. factors for apartments range from 1.5 to 3.0 depending upon bedroom count. As each townhome Dwelling Unit is anticipated to have two or three bedrooms, the P.E. factor of 3.0 for two to three-bedroom apartments is used. As condominium Dwelling Units are anticipated to have either one or two bedrooms, a P.E. factor of 2.25, which is the average of the P.E. factor of 1.5 for one- bedroom apartments and the P.E. factor of 3.0 for two to three- bedroom apartments, is used for the condominiums. Special Tax Roll and Report Page 9 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 Sewer and water demand for public schools is a function of the estimated number of students and employees. The Yorkville Community School District #115 (herein known as the "School District") indicates the proposed elementary school to have a capacity of approximately 650 students and 30 employees. Applying the IEPA standards of 0.25 gallons per student and employee per day yields a total P.E. of 170.00 for the proposed elementary school. Clubhouse Property and Fire Station Property sewer and water demands are a function of the nature and intensity of use. The developer's engineer estimates the Clubhouse Property P.E. at 35.00. The City's engineer estimates the Fire Station Property P.E. at 11.07 based on estimated usage for an existing fire station. Table 2 on the following page shows 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). Sp e c i a l T a x R o l l a n d R e p o r t Page 10 Un i t e d C i t y o f Y o r k v i l l e S p e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 9 March 14, 2006 TAB L E 2 SAN I T A R Y SEW E R A N D WAT E R USA G E FAC T O R S P. E . A N D EQU I V A L E N T UNI T S UNI T FAC T O R LAN D USE DWE L L I N G UNI T S STU D E N T S EMP L O Y E E S P. E . FAC T O R TOT A L P. E . 1 EQU I V A L E N T UNI T 2 TOTAL EQUIVALENT UNITS 3, 4 (1 ) S i n g l e - F a m i l y P r o p e r t y 4 6 8 N A N A 3 . 5 0 1 , 6 3 8 . 0 0 1 . 0 0 4 6 8 . 0 0 (2 ) T o w n h o m e P r o p e r t y 6 1 0 N A N A 3 . 0 0 1 , 8 3 0 . 0 0 0 . 8 6 5 2 4 . 6 0 (3 ) C o n d o m i n i u m P r o p e r t y 6 2 4 N A N A 2 . 2 5 1 , 4 0 4 . 0 0 0 . 6 4 3 9 9 . 3 6 (4 ) S c h o o l P r o p e r t y N A 6 5 0 3 0 0 . 2 5 1 7 0 . 0 0 4 8 . 5 7 4 8 . 5 7 (5 ) C l u b h o u s e P r o p e r t y N A N A N A 3 5 . 0 0 3 5 . 0 0 1 0 . 0 0 1 0 . 0 0 (6 ) F i r e S t a t i o n P r o p e r t y N A N A N A 1 1 . 0 7 1 1 . 0 7 3 . 1 6 3 . 1 6 Gr a n d T o t a l 1 , 7 0 2 NA NA NA 5, 0 8 8 . 0 7 NA1,453.69 1 P. E . f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m b e r of d w e l l i n g u n i t s , s t u d e n t s , a n d e m p l o y e e s . 2 Eq u i v a l e n t u n i t s f o r l a n d u s e s 1 – 3 c o m p u t e d b y d i v i d i n g P . E . f a c t o r f o r e a c h s u c h l a nd u s e b y P . E . f a c t o r f o r s i n g l e - f a m i l y l an d u s e . E q u i v a l e n t u n i t s f o r l a n d u s e s 4 – 6 co m p u t e d b y d i v i d i n g t o t a l P . E . b y P . E . f a c t o r f o r s i n g l e - f a m i l y l a n d u s e . 3 Eq u i v a l e n t u n i t f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m b e r o f d w e l l i n g u n i t s , sc h o o l s , c l u b h o u s e s , o r f i r e s t a t i o n s . 4 Ca l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . Special Tax Roll and Report Page 11 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 b. 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 within the SSA No. 2005-109, 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. Single-family Property have an average lot area of 14,952 square feet per lot, or a gross density of approximately three Dwelling Units to an acre, which according to the TR-55 Manual would categorize the Single-family Property in SSA No. 2005-109 as having a development density of 1/3 acre. The TR-55 Manual indicates an impervious ground coverage factor of thirty percent (30%) for this development density. Multiplying the thirty percent factor by the average Single-family Property lot area of 14,952 square feet results in an estimated impervious ground area of 4,486 square feet per single-family lot. The gross density for the Townhome Property and Condominium Property is approximately eight Dwelling Units and eleven Dwelling Units to an acre, respectively. The TR-55 Manual indicates an impervious ground coverage factor of sixty-five percent (65%) for residential development with gross density of eight Dwelling Units to an acre or greater. Multiplying the 65% factor by the gross area for Townhome Property of 75.83 acres results in an estimated aggregate impervious area of 49.29 acres. Dividing this amount by 610 townhome Dwelling Units yields an impervious ground area of 3,520 square feet per townhome Dwelling Unit. Generally, the greater the density the more impervious area per acre. Interpolating for Condominium Property based on a gross density of eleven Dwelling Units to an acre, the impervious area is estimated at 85%. Multiplying the 85% factor by the gross area for Condominium Property of 42.18 acres results in an estimated aggregate impervious area of 35.85 acres. Dividing Special Tax Roll and Report Page 12 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 this amount by 624 condominium Dwelling Units yields an impervious ground are of 2,503 square feet per condominium Dwelling Unit. The TR-55 Manual does not contain impervious ground areas for elementary schools, clubhouses, or fire stations. The impervious ground coverage area for the Clubhouse Property, which is estimated at 77,571 square feet, has been provided by the developer's engineer and is based upon the preliminary plans for such facility. The impervious ground coverage factors for the School Property and Fire Station Property have been provided by the School District and Fire District, respectively, and are based on design plans for existing school and fire station facilities. Table 3 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). Sp e c i a l T a x R o l l a n d R e p o r t Page 13 Un i t e d C i t y o f Y o r k v i l l e S p e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 9 March 14, 2006 TAB L E 3 STO R M SEW E R USA G E FAC T O R S IMP E R V I O U S ARE A A N D EQU I V A L E N T UNI T S UNI T FAC T O R IMP E R V I O U S ARE A 1 LAN D USE DWE L L I N G UNI T S LOT SIZ E PER DU / S IT E COV E R A G E FAC T O R PER DU / SIT E TOT A L EQU I V A L E N T UNI T 2 TOTAL EQUIVALENT UNITS 3, 4 (1 ) S i n g l e - F a m i l y P r o p e r t y 4 6 8 1 4 , 9 5 2 3 0 % 4 , 4 8 5 . 5 3 2 , 0 9 9 , 2 2 8 . 0 4 1 . 0 0 4 6 8 . 0 0 (2 ) T o w n h o m e P r o p e r t y 6 1 0 5 , 4 1 5 6 5 % 3 , 5 1 9 . 8 6 2 , 1 4 7 , 1 1 6 . 3 9 0 . 7 8 4 7 5 . 8 0 (3 ) C o n d o m i n i u m P r o p e r t y 6 2 4 2 , 9 4 4 8 5 % 2 , 5 0 2 . 5 4 1 , 5 6 1 , 5 8 5 . 9 8 0 . 5 6 3 4 9 . 4 4 (4 ) S c h o o l P r o p e r t y N A 6 5 3 , 4 0 0 2 9 % 1 8 9 , 4 8 6 . 0 0 1 8 9 , 4 8 6 . 0 0 4 2 . 2 4 4 2 . 2 4 (5 ) C l u b h o u s e P r o p e r t y N A 1 4 3 , 7 4 8 5 4 % 7 7 , 5 7 1 . 0 0 7 7 , 5 7 1 . 0 0 1 7 . 2 9 1 7 . 2 9 (6 ) F i r e S t a t i o n P r o p e r t y N A 1 0 3 , 2 3 7 1 0 0 % 1 0 3 , 2 3 7 . 2 0 1 0 3 , 2 3 7 . 2 0 2 3 . 0 2 2 3 . 0 2 Gr a n d T o t a l 1 , 7 0 2 NA NA NA 6, 1 7 8 , 2 2 4 . 6 1 NA1,375.79 1 Im p e r v i o u s a r e a p e r d w e l l i n g u n i t f o r l a n d u s e s 1 – 3 c o m p u t e d b y m u l t i p l y i n g c o v e r a g e f a c t o r b y 4 3 , 5 6 0 ( s q u a r e f e e t i n a n a c r e ) a n d t h e n d i v i d i n g b y d e n s i t y . To t a l i m p e r v i o u s a r e a f o r l a n d u s e s 4 a n d 6 c o m p u t e d b y m u l t i p l y in g c o v e r a g e f a c t o r b y t o t a l l a n d s q u a r e f o o t a g e ( 4 3 , 5 6 0 m u l t i p li e d b y a c r e s ) . T o t a l i m p e r v i o u s ar e a f o r l a n d u s e 5 h a s b e e n p r o v i d e d b y t h e d e v e l o p e r ' s e n g i n e e r . 2 Eq u i v a l e n t u n i t s f o r l a n d u s e s 1 – 3 c o m p u t e d b y d i v i d i n g i m p e r v i o u s a r e a f o r e a c h s u c h l a n d u s e b y i m p e r v i o u s a r e a f o r t y p i c a l s i n g l e - f a m i l y h o m e . E q u i v a l e n t un i t s f o r l a n d u s e s 4 – 6 c o m p u t e d b y d i vi d i n g t o t a l i m p e r v i o u s a r e a b y i m p e r v i o u s a r e a f o r t h e t y p i c a l s i n g l e - f a m i l y h o m e . 3 Eq u i v a l e n t u n i t f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m b e r o f d w e l l i n g u n i t s , sc h o o l s , c l u b h o u s e s , o r f i r e s t a t i o n s . 4 Ca l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . Special Tax Roll and Report Page 14 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 c. 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 of 9.57 per single-family detached home and 5.86 per townhome or condominium 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. The Bristol Kendall Fire District (herein known as the "Fire District") estimates average weekday trips for Fire Station Property at 22. 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). Sp e c i a l T a x R o l l a n d R e p o r t Page 15 Un i t e d C i t y o f Y o r k v i l l e S p e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 9 March 14, 2006 TAB L E 4 ROA D USA G E FAC T O R S TRI P S A N D EQU I V A L E N T UNI T S UNI T FAC T O R LAN D USE DWE L L I N G UNI T S STU D E N T S EMP L O Y E E S AVE R A G E WEE K D A Y TRI P FAC T O R TOT A L WEE K D A Y TRI P S 1 EQU I V A L E N T UNI T 2 TOTAL EQUIVALENT UNITS 3,4 (1 ) S i n g l e - F a m i l y P r o p e r t y 4 6 8 N A N A 9 . 5 7 4 , 4 7 8 . 7 6 1 . 0 0 4 6 8 . 0 0 (2 ) T o w n h o m e P r o p e r t y 6 1 0 N A N A 5 . 8 6 3 , 5 7 4 . 6 0 0 . 6 1 3 7 2 . 1 0 (3 ) C o n d o m i n i u m P r o p e r t y 6 2 4 N A N A 5 . 8 6 3 , 6 5 6 . 6 4 0 . 6 1 3 8 0 . 6 4 (4 ) S c h o o l P r o p e r t y N A 6 5 0 N A 1 . 0 2 6 6 3 . 0 0 6 9 . 2 8 6 9 . 2 8 (5 ) C l u b h o u s e P r o p e r t y N A N A N A 9 0 . 0 0 9 0 . 0 0 9 . 4 0 9 . 4 0 (6 ) F i r e S t a t i o n P r o p e r t y N A N A N A 2 2 . 0 0 2 2 . 0 0 2 . 3 0 2 . 3 0 Gr a n d T o t a l 1 , 7 0 2 NA NA NA 12 , 4 8 5 . 0 0 NA1,301.72 1 P. E . f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m b e r of d w e l l i n g u n i t s , s t u d e n t s , a n d e m p l o y e e s . 2 Eq u i v a l e n t u n i t s f o r l a n d u s e s 1 – 3 c o m p u t e d b y d i v i d i n g a v e r a g e w e e k d a y t r i p f a c t o r f o r e a c h s u c h l a n d u s e b y a v e r a g e w e e k d a y t r i p f a c t o r f o r t y p i c a l s i n g l e - f a m i l y ho m e . E q u i v a l e n t u n i t s f o r l a n d u s e s 4 – 6 co m p u t e d b y d i v i d i n g t o t a l w e e k d a y t r i p s b y t h e a v e r a g e t r i p s f o r t h e t y p i c a l s i n g l e -f a m i l y h o m e . 3 Eq u i v a l e n t u n i t f a c t o r m u l t i p l i e d b y a p p l i c a b l e n u m b e r o f d w e l l i n g u n i t s , sc h o o l s , c l u b h o u s e s , o r f i r e s t a t i o n s . 4 Ca l c u l a t i o n s m a y v a r y s l i g h t l y d u e t o r o u n d i n g . Special Tax Roll and Report Page 16 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 3. ALLOCATED COSTS The Eligible Improvements must be allocated in accordance with the appropriate usage factors discussed above. For example, sanitary sewer and water facilities are allocated on a P.E. basis. Road facilities are allocated in proportion to estimated trip generation and storm sewer facilities are allocated on impervious area. As shown in Tables 5 – 8, the allocated cost per equivalent unit is computed by dividing the estimated improvement costs shown in Table 1 by the applicable equivalent units for Single-family Property, Townhome Property, School Property, Clubhouse Property, and Fire Station Property. The total allocated costs for each land use type is computed by multiplying the allocated cost per equivalent unit by the applicable equivalent units. A summary of the allocated costs is presented in Table 9. The portion of the Eligible Improvements to be financed with bond proceeds is shown in Table 12. All Eligible Improvements that are not financed through SSA No. 2005-109 (which include all Eligible Improvements allocated to the School Property, the Clubhouse Property, and the Fire Station Property) will be funded by the developer and are categorized as "Developer's Equity." The SSA No. 2005-109 funded Eligible Improvements are anticipated to be financed through two series of bonds. The breakdown of the Eligible Improvements by bond issue are shown in aggregate in Table 10 and by residential land use in Table 11. TABLE 5 SANITARY SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost22 (1) Single-Family Property 468.00 $1,276,195.44 3 (2) Townhome Property 524.60 $1,430,538.74 4 (3) Condominium Property 399.36 $1,089,020.11 5 (4) School Property 0.00 $0.00 6 (5) Clubhouse Property 10.00 $27,269.13 7 (6) Fire Station Property 3.16 $8,617.05 8 (7) Grand Total 1,405.12 $3,831,640.48 1 From Table 2, 2 Includes soft costs. For a more detailed discussion on allocation of soft costs, refer to Exhibit C., 3 $3,831,640.48/B7*B1, 4 $3,831,640.48/B7*B2, 5 $3,831,640.48/B7*B3, 6 $3,831,640.48/B7*B4, 7 $3,831,640.48/B7*B5, 8 $3,831,640.48/B7*B6 Special Tax Roll and Report Page 17 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 6A WATER CONNECTION FEE ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost (1) Single-Family Property 468.00 $1,125,330.27 2 (2) Townhome Property 524.60 $1,261,427.90 3 (3) Condominium Property 399.36 $960,281.83 4 (4) School Property 0.00 $0.00 5 (5) Clubhouse Property 0.00 $0.00 6 (6) Fire Station Property 0.00 $0.00 7 (7) Grand Total 1,391.96 $3,347,040.00 1 From Table 2, 2 $3,347,040.00/B7*B1, 3 $3,347,040.00/B7*B2, 4 $3,347,040.00/B7*B3, 5 $3,347,040.00/B7*B4, 6 $3,347,040.00/B7*B5, 7 $3,347,040.00/B7*B6 TABLE 6B WATER FACILITIES COSTS (A) Land Use (B) Equivalent Units1 (C) Allocated Cost2 (1) Single-Family Property 468.00 $1,278,899.41 3 (2) Townhome Property 524.60 $1,433,569.72 4 (3) Condominium Property 399.36 $1,091,327.49 5 (4) School Property 48.57 $132,726.80 6 (5) Clubhouse Property 10.00 $27,326.91 7 (6) Fire Station Property 3.16 $8,635.30 8 (7) Grand Total 1,453.69 $3,972,485.63 1 From Table 2, 2 Includes soft costs. For a more detailed discussion on allocation of soft costs, refer to Exhibit C., 3 $3,972,485.63/B7*B1, 4 $3,972,485.63/B7*B2, 5 $3,972,485.63/B7*B3, 6 $3,972,485.63/B7*B4, 7 $3,972,485.63/B7*B5, 8 $3,972,485.63/B7*B6 Special Tax Roll and Report Page 18 United City of Yorkville Special Service Area No. 2005-109 March 14, 2006 TABLE 7 STORM SEWER COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost2 (1) Single-Family Property 468.00 $2,790,978.37 3 (2) Townhome Property 475.80 $2,837,494.67 4 (3) Condominium Property 349.44 $2,083,930.51 5 (4) School Property 42.24 $251,903.69 6 (5) Clubhouse Property 17.29 $103,111.15 7 (6) Fire Station Property 23.02 $137,282.74 8 (7) Grand Total 1,375.79 $8,204,701.12 1 From Table 3, 2 Includes soft and earthwork costs. For a more detailed discussion on allocation of soft and earthwork costs, refer to Exhibit C., 3 $8,204,701.12/B7*B1, 4 $8,204,701.12/B7*B2, 5 $8,204,701.12/B7*B3, 6 $8,204,701.12/B7*B4, 7 $8,204,701.12/B7*B5, 8 $8,204,701.12/B7*B6 TABLE 8 ROAD COST ALLOCATION (A) Land Use (B) Equivalent Units1 (C) Allocated Cost2 (1) Single-Family Property 468.00 $6,346,513.02 3 (2) Townhome Property 372.10 $5,046,020.29 4 (3) Condominium Property 380.64 $5,161,830.59 5 (4) School Property 69.28 $939,500.90 6 (5) Clubhouse Property 9.40 $127,472.70 7 (6) Fire Station Property 2.30 $31,190.13 8 (7) Grand Total 1,301.72 $17,652,527.63 1 From Table 4, 2 Includes soft, earthwork, and land acquisition costs. For a more detailed discussion on allocation of soft and earthwork costs, refer to Exhibit C., 3 $17,652,527.63 /B7*B1, 4 $17,652,527.63/B7*B2, 5 $17,652,527.63/B7*B3, 6 $17,652,527.63/B7*B4, 7 $17,652,527.63/B7*B5, 8 $17,652,527.63/B7*B6 Sp e c i a l T a x R o l l a n d R e p o r t Page 19 Un i t e d C i t y o f Y o r k v i l l e S p e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 9 March 14, 2006 TAB L E 9 ALL O C A T E D COS T S B Y LAN D USE PUB L I C IMP R O V E M E N T SIN G L E -F AM I L Y PRO P E R T Y TOW N H O M E PRO P E R T Y CON D O M I N I U M PRO P E R T Y SCH O O L PRO P E R T Y CLU B H O U S E PRO P E R T Y FIRE STATION PROPERTY Sa n i t a r y S e w e r H a r d C o s t s $ 1 , 2 1 9 , 5 8 3 $ 1 , 3 6 7 , 0 7 9 $ 1 , 0 4 0 , 7 1 1 $ 0 $ 2 6 , 0 5 9 $ 8 , 2 3 5 S o f t C o s t s $ 5 6 , 6 1 3 $ 6 3 , 4 6 0 $ 4 8 , 3 1 0 $ 0 $ 1 , 2 1 0 $ 3 8 2 Wa t e r H a r d C o s t s $ 1 , 2 2 2 , 1 7 4 $ 1 , 3 6 9 , 9 8 4 $ 1 , 0 4 2 , 9 2 2 $ 1 2 6 , 8 4 0 $ 2 6 , 1 1 5 $ 8 , 2 5 2 C o n n e c t i o n F e e s $ 1 , 1 2 5 , 3 3 0 $ 1 , 2 6 1 , 4 2 8 $ 9 6 0 , 2 8 2 $ 0 $ 0 $ 0 S o f t C o s t s $ 5 6 , 7 2 5 $ 6 3 , 5 8 6 $ 4 8 , 4 0 6 $ 5 , 8 8 7 $ 1 , 2 1 2 $ 3 8 3 St o r m S e w e r H a r d C o s t s $ 2 , 4 7 2 , 2 4 0 $ 2 , 5 1 3 , 4 4 4 $ 1 , 8 4 5 , 9 3 9 $ 2 2 3 , 1 3 6 $ 9 1 , 3 3 6 $ 1 2 1 , 6 0 5 E a r t h w o r k $ 4 0 8 , 5 2 0 $ 4 1 5 , 3 2 9 $ 3 0 5 , 0 2 8 $ 3 6 , 8 7 2 $ 1 5 , 0 9 3 $ 2 0 , 0 9 4 S o f t C o s t s $ 1 1 4 , 3 1 9 $ 1 1 6 , 2 2 4 $ 8 5 , 3 5 8 $ 1 0 , 3 1 8 $ 4 , 2 2 3 $ 5 , 6 2 3 Ro a d s H a r d C o s t s $ 5 , 1 3 8 , 3 9 9 $ 4 , 0 8 5 , 4 6 6 $ 4 , 1 7 9 , 2 3 1 $ 7 6 0 , 6 5 9 $ 1 0 3 , 2 0 7 $ 2 5 , 2 5 3 E a r t h w o r k $ 6 0 8 , 2 8 2 $ 4 8 3 , 6 3 6 $ 4 9 4 , 7 3 6 $ 9 0 , 0 4 7 $ 1 2 , 2 1 8 $ 2 , 9 8 9 S o f t C o s t s $ 2 3 8 , 5 4 6 $ 1 8 9 , 6 6 5 $ 1 9 4 , 0 1 8 $ 3 5 , 3 1 3 $ 4 , 7 9 1 $ 1 , 1 7 2 L a n d $ 3 6 1 , 2 8 6 $ 2 8 7 , 2 5 3 $ 2 9 3 , 8 4 6 $ 5 3 , 4 8 3 $ 7 , 2 5 7 $ 1 , 7 7 6 GRA N D TOT A L $ 1 3 , 0 2 2 , 0 1 7 $1 2 , 2 1 6 , 5 5 4 $1 0 , 5 3 8 , 7 8 6 $1 , 3 4 2 , 5 5 3 $2 9 2 , 7 2 0 $195,765 NUM B E R O F DU S 46 8 6 1 0 6 2 4 N A N A N A TOT A L COS T /D U $ 2 7 , 8 2 4 . 8 2 $2 0 , 0 2 7 . 1 4 $1 6 , 8 8 9 . 0 8 NA NANA *A m o u n t s m a y v a r y d u e t o r o u n d i n g . Sp e c i a l T a x R o l l a n d R e p o r t Page 20 Un i t e d C i t y o f Y o r k v i l l e S p e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 9 March 14, 2006 TAB L E 10 FUN D I N G O F ELI G I B L E PUB L I C IMP R O V E M E N T S SS A NO. 20 0 5 - 1 0 9 PUB L I C IMP R O V E M E N T GRA N D TOT A L TOT A L BON D PRO C E E D S FIR S T SER I E S BON D S SEC O N D SER I E S BON D S DEV E L O P E R 'S EQUITY Sa n i t a r y S e w e r H a r d C o s t s $ 3 , 6 6 1 , 6 6 7 $ 3 , 2 4 4 , 5 4 7 $ 1 , 4 7 7 , 0 6 4 $ 1 , 7 6 7 , 4 8 3 $ 4 1 7 , 1 2 0 S o f t C o s t s $ 1 6 9 , 9 7 4 $ 1 5 0 , 6 1 1 $ 6 8 , 5 6 5 $ 8 2 , 0 4 6 $ 1 9 , 3 6 3 Wa t e r H a r d C o s t s $ 3 , 7 9 6 , 2 8 7 $ 3 , 2 5 1 , 4 4 1 $ 1 , 4 8 0 , 2 0 2 $ 1 , 7 7 1 , 2 3 9 $ 5 4 4 , 8 4 6 C o n n e c t i o n F e e s $ 3 , 3 4 7 , 0 4 0 $ 2 , 9 9 3 , 80 0 $ 1 , 3 6 2 , 9 1 2 $ 1 , 6 3 0 , 8 8 7 $ 3 5 3 , 2 4 0 S o f t C o s t s $ 1 7 6 , 1 9 9 $ 1 5 0 , 9 1 1 $ 6 8 , 7 0 1 $ 8 2 , 2 0 9 $ 2 5 , 2 8 8 St o r m S e w e r H a r d C o s t s $ 7 , 2 6 7 , 7 0 0 $ 6 , 0 9 2 , 4 8 7 $ 2 , 7 7 1 , 1 2 9 $ 3 , 3 2 1 , 3 5 8 $ 1 , 1 7 5 , 2 1 3 E a r t h w o r k $ 1 , 2 0 0 , 9 3 6 $ 1 , 0 0 6 , 7 4 1 $ 4 5 7 , 9 1 0 $ 5 4 8 , 8 3 1 $ 1 9 4 , 1 9 6 S o f t C o s t s $ 3 3 6 , 0 6 5 $ 2 8 1 , 7 2 2 $ 1 2 8 , 1 3 9 $ 1 5 3 , 5 8 3 $ 5 4 , 3 4 3 Ro a d s H a r d C o s t s $ 1 4 , 2 9 2 , 2 1 5 $ 1 1 , 9 2 3 , 0 8 3 $ 5 , 4 2 0 , 8 5 4 $ 6 , 5 0 2 , 2 2 9 $ 2 , 3 6 9 , 1 3 1 E a r t h w o r k $ 1 , 6 9 1 , 9 0 8 $ 1 , 4 1 1 , 4 5 1 $ 6 4 1 , 7 1 9 $ 7 6 9 , 7 3 2 $ 2 8 0 , 4 5 7 S o f t C o s t s $ 6 6 3 , 5 0 5 $ 5 5 3 , 5 2 0 $ 2 5 1 , 6 5 9 $ 3 0 1 , 8 6 1 $ 1 0 9 , 9 8 5 L a n d $ 1 , 0 0 4 , 9 0 0 $ 8 3 8 , 3 2 4 $ 3 8 1 , 1 4 6 $ 4 5 7 , 1 7 8 $ 1 6 6 , 5 7 6 GRA N D TOT A L $ 3 7 , 6 0 8 , 3 9 5 $3 1 , 8 9 8 , 6 3 7 $1 4 , 5 1 0 , 0 0 0 $1 7 , 3 8 8 , 6 3 7 $5 , 7 0 9 , 7 5 8 *A m o u n t s m a y v a r y d u e t o r o u n d i n g . Sp e c i a l T a x R o l l a n d R e p o r t Page 21 Un i t e d C i t y o f Y o r k v i l l e S p e c i a l S e r v i c e A r e a N o . 2 0 0 5 - 1 0 9 March 14, 2006 TAB L E 11 FUN D I N G O F ELI G I B L E PUB L I C IMP R O V E M E N T S BY BON D SER I E S SS A NO. 20 0 5 - 1 0 9 FIR S T SER I E S BON D S SEC O N D SER I E S BONDS PUB L I C IMP R O V E M E N T GRA N D TOT A L TOT A L FIR S T SER I E S PRO P E R T Y FIR S T SER I E S SIN G L E - FA M I L Y PRO P E R T Y FIR S T SER I E S TOW N H O M E PRO P E R T Y FIR S T SER I E S CON D O M I N I U M PRO P E R T Y TOT A L SEC O N D SER I E S PRO P E R T Y SEC O N D SER I E S SIN G L E - FA M I L Y PRO P E R T Y SECOND SERIES TOWNHOME PROPERTY SECOND SERIES CONDOMINIUM PROPERTY Sa n i t a r y S e w e r H a r d C o s t s $ 3 , 2 4 4 , 5 4 7 $1 , 4 7 7 , 0 6 4 $4 4 7 , 5 9 7 $5 8 3 , 1 4 9 $4 4 6 , 3 1 7 $1 , 7 6 7 , 4 8 3 $5 5 9 , 4 9 7 $687,282$520,704 S o f t C o s t $15 0 , 6 1 1 $68 , 5 6 5 $20 , 7 7 7 $27 , 0 7 0 $20 , 7 1 8 $82 , 0 4 6 $25 , 9 7 2 $31,904 $24,171 Wa t e r H a r d C o s t s $ 3 , 2 5 1 , 4 4 1 $1 , 4 8 0 , 2 0 2 $4 4 8 , 5 4 9 $5 8 4 , 3 8 8 $4 4 7 , 2 6 6 $1 , 7 7 1 , 2 3 9 $5 6 0 , 6 8 6 $688,743$521,810 C o n n e c t i o n F e e s $2, 9 9 3 , 8 0 0 $1, 3 6 2 , 9 1 2 $41 3 , 0 0 6 $53 8 , 0 8 2 $41 1 , 8 2 5 $1, 6 3 0 , 8 8 7 $51 6 , 2 5 8 $634,168 $480,462 S o f t C o s t s $15 0 , 9 1 1 $68 , 7 0 1 $20 , 8 1 9 $27 , 1 2 3 $20 , 7 5 9 $82 , 2 0 9 $26 , 0 2 3 $31,967 $24,219 St o r m S e w e r H a r d C o s t s $ 6 , 0 9 2 , 4 8 7 $2 , 7 7 1 , 1 2 9 $9 0 7 , 3 3 4 $1 , 0 7 2 , 1 4 8 $7 9 1 , 6 4 7 $3 , 3 2 1 , 3 5 8 $1 , 1 3 4 , 1 6 7 $1,263,604$923,588 E a r t h w o r k $ 1 , 0 0 6 , 7 4 1 $45 7 , 9 1 0 $14 9 , 9 3 1 $17 7 , 1 6 5 $13 0 , 8 1 4 $54 8 , 8 3 1 $18 7 , 4 1 3 $208,802 $152,616 S o f t C o s t s $28 1 , 7 2 2 $12 8 , 1 3 9 $41 , 9 5 6 $49 , 5 7 7 $36 , 6 0 6 $15 3 , 5 8 3 $52 , 4 4 5 $58,430 $42,708 Roads H a r d C o s t s $ 1 1 , 9 2 3 , 0 8 3 $5 , 4 2 0 , 8 5 4 $1 , 8 8 5 , 8 3 7 $1 , 7 4 2 , 7 1 9 $1 , 7 9 2 , 2 9 8 $6 , 5 0 2 , 2 2 9 $2 , 3 5 7 , 2 9 6 $2,053,918$2,091,015 E a r t h w o r k $1, 4 1 1 , 4 5 1 $64 1 , 7 1 9 $22 3 , 2 4 5 $20 6 , 3 0 2 $21 2 , 1 7 2 $76 9 , 7 3 2 $27 9 , 0 5 6 $243,142 $247,534 S o f t C o s t s $55 3 , 5 2 0 $25 1 , 6 5 9 $87 , 5 4 9 $80 , 9 0 4 $83 , 2 0 6 $30 1 , 8 6 1 $10 9 , 4 3 6 $95,352 $97,074 L a n d $83 8 , 3 2 4 $38 1 , 1 4 6 $13 2 , 5 9 5 $12 2 , 5 3 2 $12 6 , 0 1 8 $45 7 , 1 7 8 $16 5 , 7 4 4 $144,413 $147,021 GRA N D TOT A L $ 3 1 , 8 9 8 , 6 3 7 $1 4 , 5 1 0 , 0 0 0 $4 , 7 7 9 , 1 9 4 $5 , 2 1 1 , 1 5 9 $4 , 5 1 9 , 6 4 7 $1 7 , 3 8 8 , 6 3 7 $5 , 9 7 3 , 9 9 2 $6,141,724$5,272,921 NUM B E R O F DU S NA NA 20 8 28 0 28 8 NA 26 0 330336 TOT A L COS T /D U N A NA $2 2 , 9 7 6 . 8 9 $1 8 , 6 1 1 . 2 8 $1 5 , 6 9 3 . 2 2 NA $2 2 , 9 7 6 . 8 9 $18,611.28$15,693.22 *A m o u n t s m a y v a r y d u e t o r o u n d i n g . Special Tax Roll and Report Page 22 United City of Yorkville SSA No. 2005-109 March 14, 2006 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. 2005-109, using the preceding methodology, is uniform within Single-family Property, Townhome Property, and Condominium Property and (ii) such allocation results in the same ratio of funded Eligible Improvements between 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 two series of bonds. Total authorized bonded indebtedness is $45,000,000. Bonds in the approximate amount of $19,000,000 and $21,000,000 are anticipated to be issued in March 2006 and March 2008, respectively. The First Series Bonds will include a reserve fund equal to the maximum annual debt service on the bonds and approximately twenty-four (24) months of capitalized interest. Issuance costs are approximately three and one tenths percent (3.10%) of the principal amount. The term of the bonds is 30 years, with principal amortized over a period of approximately 28 years. The Second Series Bonds will include a reserve fund not more than ten percent (10.0%) of the original principal amount of the bonds and approximately twelve (12) months of capitalized interest. Issuance costs are estimated to be two and eight tenths percent (2.80%) of the principal amount. The term of the bonds is 28 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. 2005-109, may increase or decrease depending upon these variables. Special Tax Roll and Report Page 23 United City of Yorkville SSA No. 2005-109 March 14, 2006 VI. MAXIMUM PARCEL SPECIAL TAX As mentioned previously, no Eligible Improvements for the Clubhouse Property, School Property, and Fire Station Property will be financed by SSA No. 2005-109. Therefore, these properties will not be subject to the Maximum Parcel Special Tax. The discussion that follows applies only to the remaining Residential Property. 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, 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 Townhome Property Dwelling Units and Condominium Property Dwelling Units is equal to the ratio of the funded Eligible Improvements for the 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 aggregate amounts to be funded for Single-family Property, Townhome Property, and Condominium Property shown in Table 11 by the respective number of Dwelling Units. EDUs are shown in Table 12 below. TABLE 12 EDU FACTORS COST/UNIT EDU FACTOR NO. OF DWELLING UNITS EDUS First Series Property Single-Family Property Dwelling Unit $22,976.89 1.000 208 units 208.00 Townhome Property Dwelling Unit $18,611.28 0.810 280 units 226.80 Condominium Property Dwelling Unit $15,693.22 0.683 288 units 196.70 Second Series Property Single-Family Property Dwelling Unit $22,976.89 1.000 260 units 260.00 Townhome Property Dwelling Unit $18,611.28 0.810 330 units 267.30 Condominium Property Dwelling Unit $15,693.22 0.683 336 units 229.49 Total 1,702 units 1,388.29 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 13 on the following page. Sp e c i a l T a x R o l l a n d R e p o r t Page 24 Un i t e d C i t y o f Y o r k v i l l e S S A N o . 2 0 0 5 - 1 0 9 March 14, 2006 TAB L E 13 MAX I M U M PAR C E L SPE C I A L TAX (L EV I E D CAL E N D A R YEA R 20 0 7 / COL L E C T E D CAL E N D A R YEA R 20 0 8 ) PER DWE L L I N G UNI T TOT A L FIR S T SER I E S SIN G L E - FA M I L Y PRO P E R T Y FIR S T SER I E S TOW N H O M E PRO P E R T Y FIR S T SER I E S CON D O M I N I U M PRO P E R T Y SEC O N D SER I E S SIN G L E - FA M I L Y PRO P E R T Y SECOND SERIES TOWNHOME PROPERTY SECOND SERIES CONDOMINIUM PROPERTY Ma x i m u m P a r c e l S p e c i a l T a x e s $ 2 , 9 9 8 , 7 8 0 $4 4 9 , 2 8 0 $4 9 0 , 0 0 0 $4 2 4 , 8 0 0 $5 6 1 , 6 0 0 $577,500$495,600 Nu m b e r o f E D U s 1 , 3 8 8 . 2 9 20 8 . 0 0 22 6 . 8 0 19 6 . 7 0 26 0 . 0 0 267.30229.49 Ma x i m u m P a r c e l S p e c i a l T a x / E D U * (M a x i m u m P a r c e l S p e c i a l T a x e s / Nu m b e r o f E D U s ) $2 , 1 6 0 NA NA NA NA NANA ED U F a c t o r N A 1. 0 0 0 0. 8 1 0 0. 6 8 3 1. 0 0 0 0.8100.683 Ma x i m u m P a r c e l S p e c i a l T a x / D U * (M a x i m u m P a r c e l S p e c i a l T a x / E D U x E D U F a c t o r ) NA $2 , 1 6 0 $1 , 7 5 0 $1 , 4 7 5 $2 , 1 6 0 $1,750$1,475 *A m o u n t s h a v e b e e n r o u n d e d t o t h e n e a r e s t d o l l a r . Special Tax Roll and Report Page 25 United City of Yorkville SSA No. 2005-109 March 14, 2006 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, Townhome Property, and Condominium Property for First Series Property and Second Series 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. 2005-109 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, Townhome Property, or Condominium Property for such Parcel, as determined from the Preliminary Plat, by the applicable Maximum Parcel Special Tax determined pursuant to Table 13 as increased in accordance with Section VI.C 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 of Dwelling Units of Single-Family Property, Townhome Property, and Condominium Property which may be constructed on such Parcel, as determined from the applicable Final Plat, by the applicable Maximum Parcel Special Tax determined pursuant to Table 13, as increased in accordance with Section VI.C 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 2034, rounded each year to the nearest dollar. 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 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 2034 (to be collected in Calendar Year 2035). 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 Roll and Report Page 26 United City of Yorkville SSA No. 2005-109 March 14, 2006 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 such amount shall be valid. 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 2007 and for each following Calendar Year, the Council or its designee shall determine the Special Tax Requirement and the Maximum Parcel Special Tax Roll and Report Page 27 United City of Yorkville SSA No. 2005-109 March 14, 2006 Special Tax authorized by the ordinance providing for the issuance of the Bonds shall be abated as follows: 1. Prior to the Issuance of the Second Series Bonds The Maximum Parcel Special Tax applicable to the First Series Property shall be abated each year to the extent such amounts 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 Tax remaining equals 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 Bonds The Maximum Parcel Special Tax applicable to all Residential Property shall be abated each year to the extent such amounts exceed the Special Tax Requirement. The Maximum Parcel Special Tax applicable to each Parcel of Residential Property shall be abated in equal percentages until the Special Tax remaining equals the Special Tax Requirement. Notwithstanding, if the Consultant determines there are sufficient monies available pursuant to the Bond Indenture to pay the debt service on that portion of the Second Series Bonds applicable to the Second Series Property through the third interest payment date on the Second Series Bonds next following the calculation of the Special Tax Requirement, the Maximum Parcel Special Tax applicable to 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 VII.A.1 above. 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. 2005-109. 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 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. Special Tax Roll and Report Page 28 United City of Yorkville SSA No. 2005-109 March 14, 2006 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. 2005-109 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 Maximum Parcel Special Tax and to make it available for the payment of the Bonds and Administrative Expenses, (iv) modify the definitions of First Series Property, Second Series Property, and Preliminary Plat in the event the Preliminary Plat is amended, and (v) 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\District Formation\SSA 2005-109 (Centex)\SSA Report\Bristol Bay SSA Report 5(revised).doc EXHIBIT A SPECIAL TAX ROLL UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL MAXIMUM PARCEL SPECIAL TAX SCHEDULE Maximum Parcel Special Tax Per Dwelling Unit Levied Calendar Single-familyTownhomeCondominium Year Property Property Property 2007$2,160.00$1,750.00$1,475.00 2008$2,192.00$1,776.00$1,497.00 2009$2,225.00$1,803.00$1,519.00 2010$2,258.00$1,830.00$1,542.00 2011$2,292.00$1,857.00$1,565.00 2012$2,326.00$1,885.00$1,588.00 2013$2,361.00$1,913.00$1,612.00 2014$2,396.00$1,942.00$1,636.00 2015$2,432.00$1,971.00$1,661.00 2016$2,468.00$2,001.00$1,686.00 2017$2,505.00$2,031.00$1,711.00 2018$2,543.00$2,061.00$1,737.00 2019$2,581.00$2,092.00$1,763.00 2020$2,620.00$2,123.00$1,789.00 2021$2,659.00$2,155.00$1,816.00 2022$2,699.00$2,187.00$1,843.00 2023$2,739.00$2,220.00$1,871.00 2024$2,780.00$2,253.00$1,899.00 2025$2,822.00$2,287.00$1,927.00 2026$2,864.00$2,321.00$1,956.00 2027$2,907.00$2,356.00$1,985.00 2028$2,951.00$2,391.00$2,015.00 2029$2,995.00$2,427.00$2,045.00 2030$3,040.00$2,463.00$2,076.00 2031$3,086.00$2,500.00$2,107.00 2032$3,132.00$2,538.00$2,139.00 2033$3,179.00$2,576.00$2,171.00 2034$3,227.00$2,615.00$2,204.00 A-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS ParcelParcel IdentificationNumber ofDwelling UnitIdentificationNumber ofDwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-300-012336Condominium Property02-04-325-0661Townhome Property 02-04-325-0021Townhome Property02-04-325-0671Townhome Property 02-04-325-0031Townhome Property02-04-326-0021Townhome Property 02-04-325-0041Townhome Property02-04-326-0031Townhome Property 02-04-325-0051Townhome Property02-04-326-0041Townhome Property 02-04-325-0071Townhome Property02-04-326-0051Townhome Property 02-04-325-0081Townhome Property02-04-326-0061Townhome Property 02-04-325-0091Townhome Property02-04-326-0071Townhome Property 02-04-325-0101Townhome Property02-04-326-0091Townhome Property 02-04-325-0121Townhome Property02-04-326-0101Townhome Property 02-04-325-0131Townhome Property02-04-326-0111Townhome Property 02-04-325-0141Townhome Property02-04-326-0121Townhome Property 02-04-325-0151Townhome Property02-04-326-0131Townhome Property 02-04-325-0171Townhome Property02-04-326-0141Townhome Property 02-04-325-0181Townhome Property02-04-326-0161Townhome Property 02-04-325-0191Townhome Property02-04-326-0171Townhome Property 02-04-325-0201Townhome Property02-04-326-0181Townhome Property 02-04-325-0221Townhome Property02-04-326-0191Townhome Property 02-04-325-0231Townhome Property02-04-326-0211Townhome Property 02-04-325-0241Townhome Property02-04-326-0221Townhome Property 02-04-325-0251Townhome Property02-04-326-0231Townhome Property 02-04-325-0271Townhome Property02-04-326-0241Townhome Property 02-04-325-0281Townhome Property02-04-326-0261Townhome Property 02-04-325-0291Townhome Property02-04-326-0271Townhome Property 02-04-325-0301Townhome Property02-04-326-0281Townhome Property 02-04-325-0321Townhome Property02-04-326-0291Townhome Property 02-04-325-0331Townhome Property02-04-326-0301Townhome Property 02-04-325-0341Townhome Property02-04-326-0311Townhome Property 02-04-325-0351Townhome Property02-04-326-0331Townhome Property 02-04-325-0371Townhome Property02-04-326-0341Townhome Property 02-04-325-0381Townhome Property02-04-326-0351Townhome Property 02-04-325-0391Townhome Property02-04-326-0361Townhome Property 02-04-325-0401Townhome Property02-04-326-0381Townhome Property 02-04-325-0421Townhome Property02-04-326-0391Townhome Property 02-04-325-0431Townhome Property02-04-326-0401Townhome Property 02-04-325-0441Townhome Property02-04-326-0411Townhome Property 02-04-325-0451Townhome Property02-04-326-0431Townhome Property 02-04-325-0471Townhome Property02-04-326-0441Townhome Property 02-04-325-0481Townhome Property02-04-326-0451Townhome Property 02-04-325-0491Townhome Property02-04-326-0461Townhome Property 02-04-325-0501Townhome Property02-04-327-0021Townhome Property 02-04-325-0511Townhome Property02-04-327-0031Townhome Property 02-04-325-0521Townhome Property02-04-327-0041Townhome Property 02-04-325-0541Townhome Property02-04-327-0051Townhome Property 02-04-325-0551Townhome Property02-04-327-0061Townhome Property 02-04-325-0561Townhome Property02-04-327-0071Townhome Property 02-04-325-0571Townhome Property02-04-327-0091Townhome Property 02-04-325-0591Townhome Property02-04-327-0101Townhome Property 02-04-325-0601Townhome Property02-04-327-0111Townhome Property 02-04-325-0611Townhome Property02-04-327-0121Townhome Property 02-04-325-0621Townhome Property02-04-327-0131Townhome Property 02-04-325-0641Townhome Property02-04-327-0141Townhome Property 02-04-325-0651Townhome Property02-04-327-0161Townhome Property A-2 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS ParcelParcel IdentificationNumber ofDwelling UnitIdentificationNumber ofDwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-327-0171Townhome Property02-04-329-0021Townhome Property 02-04-327-0181Townhome Property02-04-329-0031Townhome Property 02-04-327-0191Townhome Property02-04-329-0041Townhome Property 02-04-327-0201Townhome Property02-04-329-0051Townhome Property 02-04-327-0211Townhome Property02-04-329-0061Townhome Property 02-04-327-0231Townhome Property02-04-329-0071Townhome Property 02-04-327-0241Townhome Property02-04-329-0091Townhome Property 02-04-327-0251Townhome Property02-04-329-0101Townhome Property 02-04-327-0261Townhome Property02-04-329-0111Townhome Property 02-04-327-0281Townhome Property02-04-329-0121Townhome Property 02-04-327-0291Townhome Property02-04-329-0131Townhome Property 02-04-327-0301Townhome Property02-04-329-0141Townhome Property 02-04-327-0311Townhome Property02-04-329-0161Townhome Property 02-04-327-0331Townhome Property02-04-329-0171Townhome Property 02-04-327-0341Townhome Property02-04-329-0181Townhome Property 02-04-327-0351Townhome Property02-04-329-0191Townhome Property 02-04-327-0361Townhome Property02-04-329-0211Townhome Property 02-04-328-0021Townhome Property02-04-329-0221Townhome Property 02-04-328-0031Townhome Property02-04-329-0231Townhome Property 02-04-328-0041Townhome Property02-04-329-0241Townhome Property 02-04-328-0051Townhome Property02-04-329-0251Townhome Property 02-04-328-0071Townhome Property02-04-329-0261Townhome Property 02-04-328-0081Townhome Property02-04-329-0281Townhome Property 02-04-328-0091Townhome Property02-04-329-0291Townhome Property 02-04-328-0101Townhome Property02-04-329-0301Townhome Property 02-04-328-0121Townhome Property02-04-329-0311Townhome Property 02-04-328-0131Townhome Property02-04-329-0331Townhome Property 02-04-328-0141Townhome Property02-04-329-0341Townhome Property 02-04-328-0151Townhome Property02-04-329-0351Townhome Property 02-04-328-0171Townhome Property02-04-329-0361Townhome Property 02-04-328-0181Townhome Property02-04-329-0381Townhome Property 02-04-328-0191Townhome Property02-04-329-0391Townhome Property 02-04-328-0201Townhome Property02-04-329-0401Townhome Property 02-04-328-0221Townhome Property02-04-329-0411Townhome Property 02-04-328-0231Townhome Property02-04-329-0431Townhome Property 02-04-328-0241Townhome Property02-04-329-0441Townhome Property 02-04-328-0251Townhome Property02-04-329-0451Townhome Property 02-04-328-0271Single-family Property02-04-329-0461Townhome Property 02-04-328-0281Single-family Property02-04-329-0481Townhome Property 02-04-328-0291Single-family Property02-04-329-0491Townhome Property 02-04-328-0301Single-family Property02-04-329-0501Townhome Property 02-04-328-0311Single-family Property02-04-329-0511Townhome Property 02-04-328-0321Single-family Property02-04-330-0021Townhome Property 02-04-328-0331Single-family Property02-04-330-0031Townhome Property 02-04-328-0341Single-family Property02-04-330-0041Townhome Property 02-04-328-0351Single-family Property02-04-330-0051Townhome Property 02-04-328-0361Single-family Property02-04-330-0061Townhome Property 02-04-328-0371Single-family Property02-04-330-0071Townhome Property 02-04-328-0381Single-family Property02-04-330-0091Townhome Property 02-04-328-0391Single-family Property02-04-330-0101Townhome Property 02-04-328-0401Single-family Property02-04-330-0111Townhome Property 02-04-328-0411Single-family Property02-04-330-0121Townhome Property 02-04-328-0421Single-family Property02-04-330-0141Townhome Property A-3 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS ParcelParcel IdentificationNumber ofDwelling UnitIdentificationNumber ofDwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-330-0151Townhome Property02-04-401-0021Townhome Property 02-04-330-0161Townhome Property02-04-401-0031Townhome Property 02-04-330-0171Townhome Property02-04-401-0041Townhome Property 02-04-330-0181Townhome Property02-04-401-0051Townhome Property 02-04-330-0191Townhome Property02-04-401-0071Townhome Property 02-04-330-0211Townhome Property02-04-401-0081Townhome Property 02-04-330-0221Townhome Property02-04-401-0091Townhome Property 02-04-330-0231Townhome Property02-04-401-0101Townhome Property 02-04-330-0241Townhome Property02-04-401-0121Townhome Property 02-04-331-0021Townhome Property02-04-401-0131Townhome Property 02-04-331-0031Townhome Property02-04-401-0141Townhome Property 02-04-331-0041Townhome Property02-04-401-0151Townhome Property 02-04-331-0051Townhome Property02-04-401-0171Townhome Property 02-04-331-0071Townhome Property02-04-401-0181Townhome Property 02-04-331-0081Townhome Property02-04-401-0191Townhome Property 02-04-331-0091Townhome Property02-04-401-0201Townhome Property 02-04-331-0101Townhome Property02-04-402-0021Townhome Property 02-04-331-0111Townhome Property02-04-402-0031Townhome Property 02-04-331-0121Townhome Property02-04-402-0041Townhome Property 02-04-331-0141Townhome Property02-04-402-0051Townhome Property 02-04-331-0151Townhome Property02-04-402-0071Townhome Property 02-04-331-0161Townhome Property02-04-402-0081Townhome Property 02-04-331-0171Townhome Property02-04-402-0091Townhome Property 02-04-332-0011Single-family Property02-04-402-0101Townhome Property 02-04-332-0021Single-family Property02-04-402-0121Townhome Property 02-04-332-0031Single-family Property02-04-402-0131Townhome Property 02-04-333-0011Single-family Property02-04-402-0141Townhome Property 02-04-333-0021Single-family Property02-04-402-0151Townhome Property 02-04-333-0031Single-family Property02-04-402-0161Townhome Property 02-04-333-0041Single-family Property02-04-402-0171Townhome Property 02-04-333-0051Single-family Property02-04-402-0191Townhome Property 02-04-333-0061Single-family Property02-04-402-0201Townhome Property 02-04-333-0071Single-family Property02-04-402-0211Townhome Property 02-04-333-0081Single-family Property02-04-402-0221Townhome Property 02-04-333-0091Single-family Property02-04-403-0021Townhome Property 02-04-390-00216Condominium Property02-04-403-0031Townhome Property 02-04-390-00216Condominium Property02-04-403-0041Townhome Property 02-04-390-00316Condominium Property02-04-403-0051Townhome Property 02-04-390-00416Condominium Property02-04-403-0061Townhome Property 02-04-390-00516Condominium Property02-04-403-0071Townhome Property 02-04-390-00616Condominium Property02-04-403-0091Townhome Property 02-04-390-00716Condominium Property02-04-403-0101Townhome Property 02-04-390-00816Condominium Property02-04-403-0111Townhome Property 02-04-390-00916Condominium Property02-04-403-0121Townhome Property 02-04-390-01016Condominium Property02-04-403-0141Townhome Property 02-04-390-01116Condominium Property02-04-403-0151Townhome Property 02-04-390-01216Condominium Property02-04-403-0161Townhome Property 02-04-390-01316Condominium Property02-04-403-0171Townhome Property 02-04-390-01416Condominium Property02-04-403-0191Townhome Property 02-04-390-01516Condominium Property02-04-403-0201Townhome Property 02-04-390-01616Condominium Property02-04-403-0211Townhome Property 02-04-390-01716Condominium Property02-04-403-0221Townhome Property 02-04-400-01340Single-family Property02-04-403-0241Townhome Property A-4 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS ParcelParcel IdentificationNumber ofDwelling UnitIdentificationNumber ofDwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-403-0251Townhome Property02-04-408-0111Single-family Property 02-04-403-0261Townhome Property02-04-408-0121Single-family Property 02-04-403-0271Townhome Property02-04-408-0131Single-family Property 02-04-403-0291Townhome Property02-04-408-0141Single-family Property 02-04-403-0301Townhome Property02-04-408-0151Single-family Property 02-04-403-0311Townhome Property02-04-408-0161Single-family Property 02-04-403-0321Townhome Property02-04-409-0021Single-family Property 02-04-403-0331Townhome Property02-04-409-0031Single-family Property 02-04-403-0341Townhome Property02-04-409-0041Single-family Property 02-04-404-0021Single-family Property02-04-409-0051Single-family Property 02-04-404-0031Single-family Property02-04-409-0061Single-family Property 02-04-404-0041Single-family Property02-04-409-0071Single-family Property 02-04-404-0051Single-family Property02-04-409-0081Single-family Property 02-04-404-0061Single-family Property02-04-409-0091Single-family Property 02-04-404-0071Single-family Property02-04-409-0101Single-family Property 02-04-404-0081Single-family Property02-04-409-0111Single-family Property 02-04-404-0091Single-family Property02-04-410-0011Single-family Property 02-04-404-0101Single-family Property02-04-410-0021Single-family Property 02-04-404-0111Single-family Property02-04-410-0031Single-family Property 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Property02-04-411-0041Single-family Property 02-04-406-0111Single-family Property02-04-411-0051Single-family Property 02-04-407-0021Single-family Property02-04-411-0061Single-family Property 02-04-407-0031Single-family Property02-04-411-0071Single-family Property 02-04-407-0041Single-family Property02-04-411-0081Single-family Property 02-04-407-0051Single-family Property02-04-411-0091Single-family Property 02-04-407-0061Single-family Property02-04-411-0101Single-family Property 02-04-407-0071Single-family Property02-04-411-0111Single-family Property 02-04-407-0081Single-family Property02-04-411-0121Single-family Property 02-04-407-0091Single-family Property02-04-411-0131Single-family Property 02-04-407-0101Single-family Property02-04-411-0141Single-family Property 02-04-408-0011Single-family Property02-04-425-0011Single-family Property 02-04-408-0021Single-family Property02-04-425-0021Single-family Property 02-04-408-0031Single-family Property02-04-425-0031Single-family Property 02-04-408-0041Single-family Property02-04-425-0041Single-family Property 02-04-408-0051Single-family Property02-04-426-0011Single-family Property 02-04-408-0061Single-family Property02-04-426-0021Single-family Property 02-04-408-0071Single-family Property02-04-426-0031Single-family Property 02-04-408-0081Single-family Property02-04-426-0041Single-family Property 02-04-408-0091Single-family Property02-04-426-0051Single-family Property 02-04-408-0101Single-family Property02-04-426-0061Single-family Property A-5 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS ParcelParcel IdentificationNumber ofDwelling UnitIdentificationNumber ofDwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-04-426-0071Single-family Property02-04-451-0171Condominium Property 02-04-426-0081Single-family Property02-04-451-0181Condominium Property 02-04-426-0091Single-family Property02-04-452-0011Single-family Property 02-04-426-0101Single-family Property02-04-452-0021Single-family Property 02-04-426-0111Single-family Property02-04-452-0031Single-family Property 02-04-426-0121Single-family Property02-04-452-0041Single-family Property 02-04-426-0131Single-family Property02-04-452-0051Single-family Property 02-04-426-0141Single-family Property02-04-452-0061Single-family Property 02-04-426-0151Single-family Property02-04-452-0071Single-family Property 02-04-426-0161Single-family Property02-04-452-0081Single-family Property 02-04-426-0171Single-family Property02-04-452-0091Single-family Property 02-04-427-0021Single-family Property02-04-452-0101Single-family Property 02-04-427-0031Single-family Property02-04-452-0111Single-family Property 02-04-427-0041Single-family Property02-04-452-0121Single-family Property 02-04-427-0051Single-family Property02-04-452-0131Single-family Property 02-04-427-0061Single-family Property02-04-452-0141Single-family Property 02-04-427-0071Single-family Property02-04-452-0151Single-family Property 02-04-427-0081Single-family Property02-04-452-0161Single-family Property 02-04-427-0091Single-family Property02-04-452-0171Single-family Property 02-04-427-0101Single-family Property02-04-453-0011Single-family Property 02-04-427-0111Single-family Property02-04-453-0021Single-family Property 02-04-427-0121Single-family Property02-04-453-0031Single-family Property 02-04-427-0141Single-family Property02-04-453-0041Single-family Property 02-04-427-0151Single-family Property02-04-453-0051Single-family Property 02-04-427-0161Single-family Property02-04-453-0061Single-family Property 02-04-428-0011Single-family Property02-04-453-0071Single-family Property 02-04-428-0021Single-family Property02-04-453-0081Single-family Property 02-04-428-0031Single-family Property02-04-454-0051Single-family Property 02-04-428-0041Single-family Property02-04-454-0061Single-family Property 02-04-428-0051Single-family Property02-04-454-0061Single-family Property 02-04-428-0061Single-family Property02-04-454-0071Single-family Property 02-04-428-0071Single-family Property02-04-454-0081Single-family Property 02-04-428-0081Single-family Property02-04-454-0091Single-family Property 02-04-428-0091Single-family Property02-04-476-0011Single-family Property 02-04-428-0101Single-family Property02-04-476-0021Single-family Property 02-04-428-0111Single-family Property02-04-476-0031Single-family Property 02-04-429-0011Single-family Property02-04-476-0041Single-family Property 02-04-429-0021Single-family Property02-04-476-0051Single-family Property 02-04-429-0031Single-family Property02-04-476-0061Single-family Property 02-04-451-0031Condominium Property02-04-476-0071Single-family Property 02-04-451-0041Condominium Property02-04-476-0081Single-family Property 02-04-451-0051Condominium Property02-04-477-0011Single-family Property 02-04-451-0061Condominium Property02-04-477-0021Single-family Property 02-04-451-0071Condominium Property02-04-477-0031Single-family Property 02-04-451-0081Condominium Property02-04-477-0041Single-family Property 02-04-451-0091Condominium Property02-04-477-0051Single-family Property 02-04-451-0101Condominium Property02-09-100-012104Townhome Property 02-04-451-0111Condominium Property02-09-100-01482Single-family Property 02-04-451-0121Condominium Property02-09-100-014104Townhome Property 02-04-451-0131Condominium Property02-09-200-005101Single-family Property 02-04-451-0141Condominium Property02-09-200-0055Townhome Property 02-04-451-0151Condominium Property02-09-200-01028Single-family Property 02-04-451-0161Condominium Property02-09-200-010102Townhome Property A-6 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 SPECIAL TAX ROLL PARCEL IDENTIFICATION NUMBERS ParcelParcel IdentificationNumber ofDwelling UnitIdentificationNumber ofDwelling Unit Number Dwelling Units Type Number Dwelling Units Type 02-09-400-0079Single-family Property02-09-400-00715Townhome Property Note: Refer to the "Maximum Parcel Special Tax Schedule" to determine the Maximum Parcel Special Tax for each Parcel Identification Number. A-7 EXHIBIT B PREPAYMENT OF THE MAXIMUM PARCEL SPECIAL TAX B-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 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 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 IV.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, townhome, or condominiums Dwelling Units for such Parcel as shown on the Preliminary Plat, or applicable Final Plat by the corresponding prepayment amount per Dwelling Unit for the corresponding land use. TABLE A-1 Land Use Special Tax Bond Prepayment per Dwelling Unit First Series Property Single-family Property $22,977 / DU Townhome Property $18,611 / DU Condominium Property $15,693 / DU Second Series Property Single-family Property $22,977 / DU Townhome Property $18,611 / DU Condominium Property $15,693 / DU 2. First Series Property Prior to the Issuance of the Second Series Bonds Prior to the issuance of the Second Series Bonds, the Special Tax Bond Prepayment for a Parcel means an amount equal to (a) the sum of (1) Principal, B-2 (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 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 Maximum Parcel 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. 2005-109 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 Fund Requirement (as such term is defined in the Bond Indenture) and the balance in the Reserve Fund (as such term is defined in the Bond Indenture), taking into account any prepaid Special Tax Bond Prepayments which have yet to be applied to the redemption of Bonds, 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 after the capitalized interest period. 3. Second Series Property Prior to the Issuance of the Second Series Bonds Prior to the issuance of the Second Series Bonds, the Special Tax Bond Prepayment amount for a Parcel of Second Series Property shall be calculated B-3 pursuant to the preceding Section A.1. 4. Subsequent to the Issuance of the Second Series Bonds After the issuance of the Second Series Bonds, 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 eliminating the reference to First Series Property when computing Principal. 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 t 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 shall 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 applicable prepayment formula described in Section A above with the following modifications: • The difference between the Maximum Parcel Special Taxes necessary for the annual debt service coverage ratio to equal one hundred ten percent (110%) and the Maximum Parcel Special Taxes computed pursuant to Section VI.G of the report shall serve as the numerator when computing Principal; • The Maximum Parcel Special Taxes necessary for the annual debt service coverage ratio to equal 110% shall serve as the denominator when computing Principal; • References to First Series Property shall be eliminated as applicable; and • No Reserve Fund Credit will 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.2 above. C-1 UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NO. 2005-109 ALLOCATION OF EARTHWORK AND SOFT COSTS All capitalized terms not defined in this Exhibit C shall have the meaning given to such terms in the Report. The estimated costs for Eligible Improvements presented in Table 1 of the Report include a portion of soft costs (i.e. costs for engineering, surveying, etc.) and earthwork costs (i.e. costs for mass grading) attributable to public improvements. Below is a discussion of how the amounts of eligible soft and earthwork costs were determined for each respective category. A. SOFT COSTS The portion of soft costs allocable to public improvements, as shown in Table A-1 on the following page, is derived by first determining the percentage each public improvement category represents of the total land development costs. Such percentage is then multiplied by total soft costs of $3,217,755. The aggregate sum of the public improvement categories yields total soft costs of $1,345,743 that can be attributed to public improvements. The $1,345,743 is then allocated to the Residential Property, School Property, Fire Station Property, and Clubhouse Property according to the usage factors for each respective improvement category as detailed in Section C of the Report. The soft costs allocable to the School Property, Fire Station Property, and Clubhouse Property, or $70,516, are not being funded through SSA No. 2005-109. The remaining difference of $1,275,227 of soft costs, which is attributable to the Residential Property, is not anticipated to be fully funded through SSA No. 2005-109 as shown in Table A-1 on the following page. C- 2 TAB L E A - 1 SOF T COS T ALL O C A T I O N PUB L I C IMP R O V E M E N T (A ) IMP R O V E M E N T COS T S (B ) PER C E N T A G E OF TOT A L IMP R O V E M E N T COS T S (C ) TOT A L ALL O C A B L E SOF T COS T S (D ) TOT A L ALL O C A B L E SOF T COS T S FOR PUB L I C IMP R O V E M E N T S TO PHA S E 1 PRO P E R T Y A N D PHA S E 2 PRO P E R T Y 1 (E ) EST I M A T E D SOF T COSTS ALL O C A B L E TO RES I D E N T I A L PRO P E R T Y 2 (F) SOFT COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2005-109 (1 ) S a n i t a r y S e w e r F a c i l i t i e s $ 3 , 3 4 1 , 6 6 7 5 . 2 8 % 3 $1 6 9 , 9 7 4 8 $1 6 9 , 9 7 4 $1 6 8 , 3 8 2 $ 1 5 0 , 6 1 1 (2 ) W a t e r F a c i l i t i e s $ 3 , 4 6 4 , 0 4 9 5 . 4 8 % 4 $1 7 6 , 1 9 9 9 $1 7 6 , 1 9 9 $1 6 8 , 7 1 7 $ 1 5 0 , 9 1 1 (3 ) S t o r m S e w e r F a c i l i t i e s $ 6 , 6 0 7 , 0 0 0 1 0 . 4 4 % 5 $3 3 6 , 0 6 5 10 $3 3 6 , 0 6 5 $3 1 5 , 9 0 0 $ 2 8 1 , 7 2 2 (4 ) R o a d s $ 1 3 , 0 4 4 , 4 3 8 2 0 . 6 2 % 6 $6 6 3 , 5 0 5 11 $6 6 3 , 5 0 5 $6 2 2 , 2 2 8 $ 5 5 3 , 5 2 0 (5 ) Ot h e r L a n d D e v e l o p m e n t Co s t s $3 6 , 7 9 9 , 0 4 0 5 8 . 1 7 % 7 $1 , 8 7 1 , 7 8 2 12 NA NANA (6 ) Gr a n d T o t a l 13 $ 6 3 , 2 5 6 , 1 9 3 1 0 0 . 0 0 % $3 , 2 1 7 , 5 2 5 $1 , 3 4 5 , 7 4 3 $1 , 2 7 5 , 2 2 7 $1,136,764 1 P h a s e 1 P r o p e r t y i n c l u d e s F i r s t S e r i e s P r o p e r t y , t h e S c h o o l P r o p e r t y , t h e C l u b h o u s e P r o p e r t y , a n d t h e F i r e S t a t i o n P r o p e r t y . P ha s e 2 P r o p e r t y i n c l u d e s o n l y S e c o n d S e r i e s P r o p e r t y . , 2 Excludes all soft co s t s a l l o c a b l e t o t h e S c h o o l P r o p e r t y , F i re S t a t i o n P r o p e r t y , a n d C l u b h o u s e P r o p e r t y , 3 A1 / A 6 , 4 A2 / A 6 , 5 A3 / A 6 , 6 A4 / A 6 , 7 A5 / A 6 , 8 B1 * C 1 , 9 B2 * C 1 , 10 B3 * C 1 , 11 B 4 * C 1 , 12 B5*C1, 13 Am o u n t s m a y v a r y d u e t o r o u n d i n g . C-3 B. EARTHWORK Of the $9,967,865 in total land development earthwork costs, the developer's engineer indicates $1,111,087 relates to grading of a swale/park area for drainage of the project. Based on the usage factors for allocating storm sewer usage as detailed in Section C of the Report, approximately $1,045,096 benefits the Residential Property within SSA No. 2005-109. The remaining $66,711 benefits the School Property, Fire Station Property, and Clubhouse Property. The remaining earthwork costs (deducting the earthwork costs of the swale/park area from the total costs) of $8,856,058 are allocated to public improvements, namely public right-of-way and detention areas, on an acreage basis. The acreages for such right-of-way and detention areas are taken as a percentage of the total acreage of the project as shown in Table B-1 on the following page. Such percentages are then multiplied by the remaining earthwork costs of $8,856,058 yielding $1,781,037 attributable to the right-of- way and detention areas. (Note, the acreage of park area is not included as the earthwork costs of the park are included with the swale area. Furthermore, the project acreage does not include the detention/wetlands area south of Galena Road. It is expected the City will finance the development of this area. Such costs of development are not included in the SSA No. 2005-109 financing.) The $1,781,037 is then allocated to the Residential Property, School Property, Fire Station Property, and Clubhouse Property based on the usage factors outlined in Section C of the Report for each respective improvement use. The allocation results in $110,602 attributable to the School Property, Fire Station Property, and Clubhouse Property, and the remaining $1,670,435 attributable to Residential Property. Aggregating the earthwork costs for public improvements that are allocable to the School Property, Fire Station Property, and Clubhouse Property, equals $177,312. The remaining earthwork costs for public improvements of $2,715,532, which is attributable to the Residential Property, is not anticipated to be fully funded through SSA No. 2005-109 as shown in Table B-2. All earthwork costs associated with the School Property, Fire Station Property, and the Clubhouse Property are not being funded through SSA No. 2005-109. C-4 TABLE B-1 ACREAGE FOR EARTHWORK ALLOCATION LAND USE ACREAGE 1 PERCENT OF TOTAL Public right-of-way 63.17 19.10% Private right-of-way 4.38 1.32% Detention area 3.33 1.01% School site 14.76 4.46% Amenity Center 3.61 1.09% Fire station 2.37 0.72% Private easements 31.89 9.64% Other 207.17 62.65% Grand Total 330.68 100.00% 1Acreage does not include the detention/wetlands area south of Galena Road, the swale area, or the park area. C- 5 TAB L E B - 2 EAR T H W O R K COS T ALL O C A T I O N PUB L I C IMP R O V E M E N T (A ) ACR E A G E (B ) PER C E N T A G E OF TOT A L ACR E A G E (C ) TOT A L ALL O C A B L E EAR T H W O R K COS T S (D ) TOT A L ALL O C A B L E EAR T H W O R K COS T S FOR PUB L I C IMP R O V E M E N T S TO PHA S E 1 PRO P E R T Y A N D PHA S E 2 PRO P E R T Y 1 (E ) EAR T H W O R K COS T S ALL O C A B L E TO RES I D E N T I A L PRO P E R T Y 2 (F) EARTHWORK COSTS ANTICIPATED TO BE FINANCED BY SSA NO. 2005-109 S t o r m S e w e r F a c i l i t i e s (1 ) S w a l e A r e a / P a r k A r e a N A N A $1 , 1 1 1 , 8 0 7 6 $1 , 1 1 1 , 8 0 7 $ 1 , 0 4 5 , 0 9 6 $ 8 7 6 , 1 0 1 (2 ) O t h e r D e t e n t i o n A r e a s 3 . 3 3 1 . 0 1 % 3 $8 9 , 1 2 9 7 $8 9 , 1 2 9 $ 8 3 , 7 8 1 $ 7 0 , 2 3 4 (3 ) R o a d s 6 3 . 1 7 1 9 . 1 0 % 4 $1 , 6 9 1 , 9 0 8 8 $1 , 6 9 1 , 9 0 8 $ 1 , 5 8 6 , 6 5 4 $ 1 , 4 1 1 , 4 5 1 (4 ) O t h e r A c r e a g e 2 6 4 . 1 8 7 9 . 8 9 % 5 $7 , 0 7 5 , 0 2 1 9 NA N A $ 0 (5 ) G r a n d T o t a l 10 3 3 0 . 6 8 1 0 0 . 0 0 % $9 , 9 6 7 , 8 6 5 $2 , 8 9 2 , 8 4 4 $ 2 , 7 1 5 , 5 3 2 $ 2 , 3 5 7 , 7 8 5 1 P h a s e 1 P r o p e r t y i n c l u d e s F i r s t S e r i e s P r o p e r t y , t h e S c h o o l P r o p e rt y , t h e C l u b h o u s e P r o p e r t y , a n d t h e F i r e S t a t i o n P r o p e r t y . P ha s e 2 P r o p e r t y i n c l u d e s o n l y Se c o n d S e r i e s P r o p e r t y . , 2 Ex c l u d e s a l l e a r t h w o r k c o s t s a l l o c a b l e t o t h e S c h o o l P r op e r t y , F i r e S t a t i o n P r o p e r t y , a n d C l u b h o u s e P r o p e r t y , 3 A2 / A 5 , 4 A 3 / A 5 , 5 A4 / A 5 , 6 Pe r t h e d e v e l o p e r ' s e n g i n e e r , 7 B2 * $ 8 , 8 5 6 , 0 5 8 , 8 B3 * $ 8 , 8 5 6 , 0 5 8 , 9 B4 * $ 8 , 8 5 6 , 0 5 8 , 10 Am o u n t s m a y v a r y d u e t o r o u n d i n g . EXHIBIT G UNITED CITY OF YORKVILLE SSA NO. 2005-109 2016 AMENDED SPECIAL TAX ROLL United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot First Series - Single Family Property 02-04-328-027 $578.64SFD 1 $1,889.361240$2,468.00 02-04-328-028 $578.64SFD 1 $1,889.361239$2,468.00 02-04-328-029 $578.64SFD 1 $1,889.361238$2,468.00 02-04-328-030 $578.64SFD 1 $1,889.361237$2,468.00 02-04-328-031 $578.64SFD 1 $1,889.361236$2,468.00 02-04-328-032 $578.64SFD 1 $1,889.361235$2,468.00 02-04-328-033 $578.64SFD 1 $1,889.361234$2,468.00 02-04-328-034 $578.64SFD 1 $1,889.361233$2,468.00 02-04-328-035 $578.64SFD 1 $1,889.361232$2,468.00 02-04-328-036 $578.64SFD 1 $1,889.361231$2,468.00 02-04-328-037 $578.64SFD 1 $1,889.361230$2,468.00 02-04-328-038 $578.64SFD 1 $1,889.361229$2,468.00 02-04-328-039 $578.64SFD 1 $1,889.361228$2,468.00 02-04-328-040 $578.64SFD 1 $1,889.361227$2,468.00 02-04-328-041 $578.64SFD 1 $1,889.361226$2,468.00 02-04-328-042 $578.64SFD 1 $1,889.361225$2,468.00 02-04-332-001 $578.64SFD 1 $1,889.361210$2,468.00 02-04-332-002 $578.64SFD 1 $1,889.361211$2,468.00 02-04-332-003 $578.64SFD 1 $1,889.361212$2,468.00 02-04-333-001 $578.64SFD 1 $1,889.361253$2,468.00 02-04-333-002 $578.64SFD 1 $1,889.361252$2,468.00 02-04-333-003 $578.64SFD 1 $1,889.361251$2,468.00 02-04-333-004 $578.64SFD 1 $1,889.361250$2,468.00 02-04-333-005 $578.64SFD 1 $1,889.361245$2,468.00 02-04-333-006 $578.64SFD 1 $1,889.361244$2,468.00 02-04-333-007 $578.64SFD 1 $1,889.361243$2,468.00 02-04-333-008 $578.64SFD 1 $1,889.361242$2,468.00 02-04-333-009 $578.64SFD 1 $1,889.361241$2,468.00 02-04-404-002 $578.64SFD 1 $1,889.361213$2,468.00 02-04-404-003 $578.64SFD 1 $1,889.361214$2,468.00 02-04-404-004 $578.64SFD 1 $1,889.361215$2,468.00 02-04-404-005 $578.64SFD 1 $1,889.361216$2,468.00 02-04-404-006 $578.64SFD 1 $1,889.361217$2,468.00 02-04-404-007 $578.64SFD 1 $1,889.361218$2,468.00 02-04-404-008 $578.64SFD 1 $1,889.361219$2,468.00 02-04-404-009 $578.64SFD 1 $1,889.361220$2,468.00 02-04-404-010 $578.64SFD 1 $1,889.361221$2,468.00 02-04-404-011 $578.64SFD 1 $1,889.361222$2,468.00 02-04-404-012 $578.64SFD 1 $1,889.361223$2,468.00 02-04-404-013 $578.64SFD 1 $1,889.361224$2,468.00 1 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 1 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-405-001 $578.64SFD 1 $1,889.361249$2,468.00 02-04-405-002 $578.64SFD 1 $1,889.361248$2,468.00 02-04-405-003 $578.64SFD 1 $1,889.361247$2,468.00 02-04-405-004 $578.64SFD 1 $1,889.361246$2,468.00 02-04-406-003 $578.64SFD 1 $1,889.361093$2,468.00 02-04-406-004 $578.64SFD 1 $1,889.361094$2,468.00 02-04-406-005 $578.64SFD 1 $1,889.361095$2,468.00 02-04-406-006 $578.64SFD 1 $1,889.361096$2,468.00 02-04-406-007 $578.64SFD 1 $1,889.361097$2,468.00 02-04-406-008 $578.64SFD 1 $1,889.361098$2,468.00 02-04-406-009 $578.64SFD 1 $1,889.361099$2,468.00 02-04-406-010 $578.64SFD 1 $1,889.361100$2,468.00 02-04-406-011 $578.64SFD 1 $1,889.361101$2,468.00 02-04-407-002 $578.64SFD 1 $1,889.361092$2,468.00 02-04-407-003 $578.64SFD 1 $1,889.361091$2,468.00 02-04-407-004 $578.64SFD 1 $1,889.361090$2,468.00 02-04-407-005 $578.64SFD 1 $1,889.361089$2,468.00 02-04-407-006 $578.64SFD 1 $1,889.361088$2,468.00 02-04-407-007 $578.64SFD 1 $1,889.361087$2,468.00 02-04-407-008 $578.64SFD 1 $1,889.361086$2,468.00 02-04-407-009 $578.64SFD 1 $1,889.361085$2,468.00 02-04-407-010 $578.64SFD 1 $1,889.361084$2,468.00 02-04-408-001 $578.64SFD 1 $1,889.361131$2,468.00 02-04-408-002 $578.64SFD 1 $1,889.361132$2,468.00 02-04-408-003 $578.64SFD 1 $1,889.361133$2,468.00 02-04-408-004 $578.64SFD 1 $1,889.361134$2,468.00 02-04-408-005 $578.64SFD 1 $1,889.361135$2,468.00 02-04-408-006 $578.64SFD 1 $1,889.361136$2,468.00 02-04-408-007 $578.64SFD 1 $1,889.361137$2,468.00 02-04-408-008 $578.64SFD 1 $1,889.361138$2,468.00 02-04-408-009 $578.64SFD 1 $1,889.361123$2,468.00 02-04-408-010 $578.64SFD 1 $1,889.361124$2,468.00 02-04-408-011 $578.64SFD 1 $1,889.361125$2,468.00 02-04-408-012 $578.64SFD 1 $1,889.361126$2,468.00 02-04-408-013 $578.64SFD 1 $1,889.361127$2,468.00 02-04-408-014 $578.64SFD 1 $1,889.361128$2,468.00 02-04-408-015 $578.64SFD 1 $1,889.361129$2,468.00 02-04-408-016 $578.64SFD 1 $1,889.361130$2,468.00 02-04-409-002 $578.64SFD 1 $1,889.36977$2,468.00 02-04-409-003 $578.64SFD 1 $1,889.36978$2,468.00 02-04-409-004 $578.64SFD 1 $1,889.36979$2,468.00 2 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 2 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-409-005 $578.64SFD 1 $1,889.36980$2,468.00 02-04-409-006 $578.64SFD 1 $1,889.36981$2,468.00 02-04-409-007 $578.64SFD 1 $1,889.36982$2,468.00 02-04-409-008 $578.64SFD 1 $1,889.36983$2,468.00 02-04-409-009 $578.64SFD 1 $1,889.36984$2,468.00 02-04-409-010 $578.64SFD 1 $1,889.36985$2,468.00 02-04-409-011 $578.64SFD 1 $1,889.36986$2,468.00 02-04-410-001 $578.64SFD 1 $1,889.361012$2,468.00 02-04-410-002 $578.64SFD 1 $1,889.361013$2,468.00 02-04-410-003 $578.64SFD 1 $1,889.361014$2,468.00 02-04-410-004 $578.64SFD 1 $1,889.361015$2,468.00 02-04-410-005 $578.64SFD 1 $1,889.361016$2,468.00 02-04-410-006 $578.64SFD 1 $1,889.361017$2,468.00 02-04-410-007 $578.64SFD 1 $1,889.361018$2,468.00 02-04-410-008 $578.64SFD 1 $1,889.361019$2,468.00 02-04-410-009 $578.64SFD 1 $1,889.361023$2,468.00 02-04-410-010 $578.64SFD 1 $1,889.361024$2,468.00 02-04-410-011 $578.64SFD 1 $1,889.361025$2,468.00 02-04-410-012 $578.64SFD 1 $1,889.361026$2,468.00 02-04-410-013 $578.64SFD 1 $1,889.361027$2,468.00 02-04-411-001 $578.64SFD 1 $1,889.361011$2,468.00 02-04-411-002 $578.64SFD 1 $1,889.361010$2,468.00 02-04-411-003 $578.64SFD 1 $1,889.361009$2,468.00 02-04-411-004 $578.64SFD 1 $1,889.361008$2,468.00 02-04-411-005 $578.64SFD 1 $1,889.361007$2,468.00 02-04-411-006 $578.64SFD 1 $1,889.361006$2,468.00 02-04-411-007 $578.64SFD 1 $1,889.361005$2,468.00 02-04-411-008 $578.64SFD 1 $1,889.361004$2,468.00 02-04-411-009 $578.64SFD 1 $1,889.361003$2,468.00 02-04-411-010 $578.64SFD 1 $1,889.361002$2,468.00 02-04-411-011 $578.64SFD 1 $1,889.361001$2,468.00 02-04-411-012 $578.64SFD 1 $1,889.361000$2,468.00 02-04-411-013 $578.64SFD 1 $1,889.36999$2,468.00 02-04-411-014 $578.64SFD 1 $1,889.36998$2,468.00 02-04-425-001 $578.64SFD 1 $1,889.361102$2,468.00 02-04-425-002 $578.64SFD 1 $1,889.361103$2,468.00 02-04-425-003 $578.64SFD 1 $1,889.361104$2,468.00 02-04-425-004 $578.64SFD 1 $1,889.361105$2,468.00 02-04-426-001 $578.64SFD 1 $1,889.361116$2,468.00 02-04-426-002 $578.64SFD 1 $1,889.361117$2,468.00 02-04-426-003 $578.64SFD 1 $1,889.361118$2,468.00 3 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 3 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-426-004 $578.64SFD 1 $1,889.361119$2,468.00 02-04-426-005 $578.64SFD 1 $1,889.361120$2,468.00 02-04-426-006 $578.64SFD 1 $1,889.361121$2,468.00 02-04-426-007 $578.64SFD 1 $1,889.361122$2,468.00 02-04-426-008 $578.64SFD 1 $1,889.361106$2,468.00 02-04-426-009 $578.64SFD 1 $1,889.361107$2,468.00 02-04-426-010 $578.64SFD 1 $1,889.361108$2,468.00 02-04-426-011 $578.64SFD 1 $1,889.361109$2,468.00 02-04-426-012 $578.64SFD 1 $1,889.361110$2,468.00 02-04-426-013 $578.64SFD 1 $1,889.361111$2,468.00 02-04-426-014 $578.64SFD 1 $1,889.361112$2,468.00 02-04-426-015 $578.64SFD 1 $1,889.361113$2,468.00 02-04-426-016 $578.64SFD 1 $1,889.361114$2,468.00 02-04-426-017 $578.64SFD 1 $1,889.361115$2,468.00 02-04-427-002 $578.64SFD 1 $1,889.361028$2,468.00 02-04-427-003 $578.64SFD 1 $1,889.361029$2,468.00 02-04-427-004 $578.64SFD 1 $1,889.361030$2,468.00 02-04-427-005 $578.64SFD 1 $1,889.361031$2,468.00 02-04-427-006 $578.64SFD 1 $1,889.361032$2,468.00 02-04-427-007 $578.64SFD 1 $1,889.361033$2,468.00 02-04-427-008 $578.64SFD 1 $1,889.361034$2,468.00 02-04-427-009 $578.64SFD 1 $1,889.361035$2,468.00 02-04-427-010 $578.64SFD 1 $1,889.361036$2,468.00 02-04-427-011 $578.64SFD 1 $1,889.361037$2,468.00 02-04-427-012 $578.64SFD 1 $1,889.361038$2,468.00 02-04-427-014 $578.64SFD 1 $1,889.361039$2,468.00 02-04-427-015 $578.64SFD 1 $1,889.361040$2,468.00 02-04-427-016 $578.64SFD 1 $1,889.361041$2,468.00 02-04-429-001 $578.64SFD 1 $1,889.36987$2,468.00 02-04-429-002 $578.64SFD 1 $1,889.36988$2,468.00 02-04-429-003 $578.64SFD 1 $1,889.36989$2,468.00 02-04-429-004 $578.64SFD 1 $1,889.36990$2,468.00 02-04-429-005 $578.64SFD 1 $1,889.36991$2,468.00 02-04-429-006 $578.64SFD 1 $1,889.36992$2,468.00 02-04-429-007 $578.64SFD 1 $1,889.36993$2,468.00 02-04-429-008 $578.64SFD 1 $1,889.36994$2,468.00 02-04-429-010 $578.64SFD 1 $1,889.36996$2,468.00 02-04-429-011 $578.64SFD 1 $1,889.36997$2,468.00 02-04-430-001 $578.64SFD 1 $1,889.361022$2,468.00 02-04-430-002 $578.64SFD 1 $1,889.361021$2,468.00 02-04-430-003 $578.64SFD 1 $1,889.361020$2,468.00 4 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 4 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-452-001 $578.64SFD 1 $1,889.361163$2,468.00 02-04-452-002 $578.64SFD 1 $1,889.361162$2,468.00 02-04-452-003 $578.64SFD 1 $1,889.361161$2,468.00 02-04-452-004 $578.64SFD 1 $1,889.361160$2,468.00 02-04-452-005 $578.64SFD 1 $1,889.361159$2,468.00 02-04-452-006 $578.64SFD 1 $1,889.361158$2,468.00 02-04-452-007 $578.64SFD 1 $1,889.361157$2,468.00 02-04-452-008 $578.64SFD 1 $1,889.361156$2,468.00 02-04-452-009 $578.64SFD 1 $1,889.361147$2,468.00 02-04-452-010 $578.64SFD 1 $1,889.361146$2,468.00 02-04-452-011 $578.64SFD 1 $1,889.361145$2,468.00 02-04-452-012 $578.64SFD 1 $1,889.361144$2,468.00 02-04-452-013 $578.64SFD 1 $1,889.361143$2,468.00 02-04-452-014 $578.64SFD 1 $1,889.361142$2,468.00 02-04-452-015 $578.64SFD 1 $1,889.361141$2,468.00 02-04-452-016 $578.64SFD 1 $1,889.361140$2,468.00 02-04-452-017 $578.64SFD 1 $1,889.361139$2,468.00 02-04-453-001 $578.64SFD 1 $1,889.361209$2,468.00 02-04-453-002 $578.64SFD 1 $1,889.361208$2,468.00 02-04-453-003 $578.64SFD 1 $1,889.361207$2,468.00 02-04-453-004 $578.64SFD 1 $1,889.361206$2,468.00 02-04-453-005 $578.64SFD 1 $1,889.361205$2,468.00 02-04-453-006 $578.64SFD 1 $1,889.361204$2,468.00 02-04-453-007 $578.64SFD 1 $1,889.361203$2,468.00 02-04-453-008 $578.64SFD 1 $1,889.361202$2,468.00 02-04-454-001 $578.64SFD 1 $1,889.361083$2,468.00 02-04-454-002 $578.64SFD 1 $1,889.361082$2,468.00 02-04-454-003 $578.64SFD 1 $1,889.361081$2,468.00 02-04-454-004 $578.64SFD 1 $1,889.361080$2,468.00 02-04-454-005 $578.64SFD 1 $1,889.361079$2,468.00 02-04-454-006 $578.64SFD 1 $1,889.361078$2,468.00 02-04-476-001 $578.64SFD 1 $1,889.361155$2,468.00 02-04-476-002 $578.64SFD 1 $1,889.361154$2,468.00 02-04-476-003 $578.64SFD 1 $1,889.361148$2,468.00 02-04-476-004 $578.64SFD 1 $1,889.361149$2,468.00 02-04-476-005 $578.64SFD 1 $1,889.361150$2,468.00 02-04-476-006 $578.64SFD 1 $1,889.361151$2,468.00 02-04-476-007 $578.64SFD 1 $1,889.361152$2,468.00 02-04-476-008 $578.64SFD 1 $1,889.361153$2,468.00 02-04-477-001 $578.64SFD 1 $1,889.361197$2,468.00 02-04-477-002 $578.64SFD 1 $1,889.361198$2,468.00 5 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 5 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-477-003 $578.64SFD 1 $1,889.361199$2,468.00 02-04-477-004 $578.64SFD 1 $1,889.361200$2,468.00 02-04-477-005 $578.64SFD 1 $1,889.361201$2,468.00 Subtotal $391,097.52 207 $119,778.48$510,876.00 First Series - Townhome Property 02-04-325-002 $469.14THM 1 $1,531.86421$2,001.00 02-04-325-003 $469.14THM 1 $1,531.86422$2,001.00 02-04-325-004 $469.14THM 1 $1,531.86423$2,001.00 02-04-325-005 $469.14THM 1 $1,531.86424$2,001.00 02-04-325-007 $469.14THM 1 $1,531.86420$2,001.00 02-04-325-008 $469.14THM 1 $1,531.86419$2,001.00 02-04-325-009 $469.14THM 1 $1,531.86418$2,001.00 02-04-325-010 $469.14THM 1 $1,531.86417$2,001.00 02-04-325-012 $469.14THM 1 $1,531.86413$2,001.00 02-04-325-013 $469.14THM 1 $1,531.86414$2,001.00 02-04-325-014 $469.14THM 1 $1,531.86415$2,001.00 02-04-325-015 $469.14THM 1 $1,531.86416$2,001.00 02-04-325-017 $469.14THM 1 $1,531.86412$2,001.00 02-04-325-018 $469.14THM 1 $1,531.86411$2,001.00 02-04-325-019 $469.14THM 1 $1,531.86410$2,001.00 02-04-325-020 $469.14THM 1 $1,531.86409$2,001.00 02-04-325-022 $469.14THM 1 $1,531.86405$2,001.00 02-04-325-023 $469.14THM 1 $1,531.86406$2,001.00 02-04-325-024 $469.14THM 1 $1,531.86407$2,001.00 02-04-325-025 $469.14THM 1 $1,531.86408$2,001.00 02-04-325-027 $469.14THM 1 $1,531.86404$2,001.00 02-04-325-028 $469.14THM 1 $1,531.86403$2,001.00 02-04-325-029 $469.14THM 1 $1,531.86402$2,001.00 02-04-325-030 $469.14THM 1 $1,531.86401$2,001.00 02-04-325-032 $469.14THM 1 $1,531.86397$2,001.00 02-04-325-033 $469.14THM 1 $1,531.86389$2,001.00 02-04-325-034 $469.14THM 1 $1,531.86399$2,001.00 02-04-325-035 $469.14THM 1 $1,531.86400$2,001.00 02-04-325-037 $469.14THM 1 $1,531.86396$2,001.00 02-04-325-038 $469.14THM 1 $1,531.86395$2,001.00 02-04-325-039 $469.14THM 1 $1,531.86394$2,001.00 02-04-325-040 $469.14THM 1 $1,531.86393$2,001.00 02-04-325-042 $469.14THM 1 $1,531.86392$2,001.00 02-04-325-043 $469.14THM 1 $1,531.86391$2,001.00 02-04-325-044 $469.14THM 1 $1,531.86390$2,001.00 02-04-325-045 $469.14THM 1 $1,531.86389$2,001.00 6 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 6 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-325-047 $469.14THM 1 $1,531.86388$2,001.00 02-04-325-048 $469.14THM 1 $1,531.86387$2,001.00 02-04-325-049 $469.14THM 1 $1,531.86386$2,001.00 02-04-325-050 $469.14THM 1 $1,531.86385$2,001.00 02-04-325-051 $469.14THM 1 $1,531.86384$2,001.00 02-04-325-052 $469.14THM 1 $1,531.86383$2,001.00 02-04-325-054 $469.14THM 1 $1,531.86382$2,001.00 02-04-325-055 $469.14THM 1 $1,531.86381$2,001.00 02-04-325-056 $469.14THM 1 $1,531.86380$2,001.00 02-04-325-057 $469.14THM 1 $1,531.86379$2,001.00 02-04-325-059 $469.14THM 1 $1,531.86375$2,001.00 02-04-325-060 $469.14THM 1 $1,531.86376$2,001.00 02-04-325-061 $469.14THM 1 $1,531.86377$2,001.00 02-04-325-062 $469.14THM 1 $1,531.86378$2,001.00 02-04-325-064 $469.14THM 1 $1,531.86374$2,001.00 02-04-325-065 $469.14THM 1 $1,531.86373$2,001.00 02-04-325-066 $469.14THM 1 $1,531.86372$2,001.00 02-04-325-067 $469.14THM 1 $1,531.86371$2,001.00 02-04-326-002 $469.14THM 1 $1,531.86313$2,001.00 02-04-326-003 $469.14THM 1 $1,531.86314$2,001.00 02-04-326-004 $469.14THM 1 $1,531.86315$2,001.00 02-04-326-005 $469.14THM 1 $1,531.86316$2,001.00 02-04-326-006 $469.14THM 1 $1,531.86317$2,001.00 02-04-326-007 $469.14THM 1 $1,531.86318$2,001.00 02-04-326-009 $469.14THM 1 $1,531.86319$2,001.00 02-04-326-010 $469.14THM 1 $1,531.86320$2,001.00 02-04-326-011 $469.14THM 1 $1,531.86321$2,001.00 02-04-326-012 $469.14THM 1 $1,531.86322$2,001.00 02-04-326-013 $469.14THM 1 $1,531.86323$2,001.00 02-04-326-014 $469.14THM 1 $1,531.86324$2,001.00 02-04-326-016 $469.14THM 1 $1,531.86325$2,001.00 02-04-326-017 $469.14THM 1 $1,531.86326$2,001.00 02-04-326-018 $469.14THM 1 $1,531.86327$2,001.00 02-04-326-019 $469.14THM 1 $1,531.86328$2,001.00 02-04-326-021 $469.14THM 1 $1,531.86329$2,001.00 02-04-326-022 $469.14THM 1 $1,531.86330$2,001.00 02-04-326-023 $469.14THM 1 $1,531.86331$2,001.00 02-04-326-024 $469.14THM 1 $1,531.86332$2,001.00 02-04-326-026 $469.14THM 1 $1,531.86333$2,001.00 02-04-326-027 $469.14THM 1 $1,531.86334$2,001.00 02-04-326-028 $469.14THM 1 $1,531.86335$2,001.00 7 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 7 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-326-029 $469.14THM 1 $1,531.86336$2,001.00 02-04-326-030 $469.14THM 1 $1,531.86337$2,001.00 02-04-326-031 $469.14THM 1 $1,531.86338$2,001.00 02-04-326-033 $469.14THM 1 $1,531.86339$2,001.00 02-04-326-034 $469.14THM 1 $1,531.86340$2,001.00 02-04-326-035 $469.14THM 1 $1,531.86341$2,001.00 02-04-326-036 $469.14THM 1 $1,531.86342$2,001.00 02-04-326-038 $469.14THM 1 $1,531.86346$2,001.00 02-04-326-039 $469.14THM 1 $1,531.86345$2,001.00 02-04-326-040 $469.14THM 1 $1,531.86344$2,001.00 02-04-326-041 $469.14THM 1 $1,531.86343$2,001.00 02-04-326-043 $469.14THM 1 $1,531.86350$2,001.00 02-04-326-044 $469.14THM 1 $1,531.86349$2,001.00 02-04-326-045 $469.14THM 1 $1,531.86348$2,001.00 02-04-326-046 $469.14THM 1 $1,531.86347$2,001.00 02-04-327-002 $469.14THM 1 $1,531.86430$2,001.00 02-04-327-003 $469.14THM 1 $1,531.86429$2,001.00 02-04-327-004 $469.14THM 1 $1,531.86428$2,001.00 02-04-327-005 $469.14THM 1 $1,531.86427$2,001.00 02-04-327-006 $469.14THM 1 $1,531.86426$2,001.00 02-04-327-007 $469.14THM 1 $1,531.86425$2,001.00 02-04-327-009 $469.14THM 1 $1,531.86431$2,001.00 02-04-327-010 $469.14THM 1 $1,531.86432$2,001.00 02-04-327-011 $469.14THM 1 $1,531.86433$2,001.00 02-04-327-012 $469.14THM 1 $1,531.86434$2,001.00 02-04-327-013 $469.14THM 1 $1,531.86435$2,001.00 02-04-327-014 $469.14THM 1 $1,531.86436$2,001.00 02-04-327-016 $469.14THM 1 $1,531.86437$2,001.00 02-04-327-017 $469.14THM 1 $1,531.86438$2,001.00 02-04-327-018 $469.14THM 1 $1,531.86439$2,001.00 02-04-327-019 $469.14THM 1 $1,531.86440$2,001.00 02-04-327-020 $469.14THM 1 $1,531.86441$2,001.00 02-04-327-021 $469.14THM 1 $1,531.86442$2,001.00 02-04-327-023 $469.14THM 1 $1,531.86446$2,001.00 02-04-327-024 $469.14THM 1 $1,531.86445$2,001.00 02-04-327-025 $469.14THM 1 $1,531.86444$2,001.00 02-04-327-026 $469.14THM 1 $1,531.86443$2,001.00 02-04-327-028 $469.14THM 1 $1,531.86450$2,001.00 02-04-327-029 $469.14THM 1 $1,531.86449$2,001.00 02-04-327-030 $469.14THM 1 $1,531.86448$2,001.00 02-04-327-031 $469.14THM 1 $1,531.86447$2,001.00 8 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 8 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-327-033 $469.14THM 1 $1,531.86454$2,001.00 02-04-327-034 $469.14THM 1 $1,531.86453$2,001.00 02-04-327-035 $469.14THM 1 $1,531.86452$2,001.00 02-04-327-036 $469.14THM 1 $1,531.86451$2,001.00 02-04-328-002 $469.14THM 1 $1,531.86351$2,001.00 02-04-328-003 $469.14THM 1 $1,531.86352$2,001.00 02-04-328-004 $469.14THM 1 $1,531.86353$2,001.00 02-04-328-005 $469.14THM 1 $1,531.86354$2,001.00 02-04-328-007 $469.14THM 1 $1,531.86355$2,001.00 02-04-328-008 $469.14THM 1 $1,531.86356$2,001.00 02-04-328-009 $469.14THM 1 $1,531.86357$2,001.00 02-04-328-010 $469.14THM 1 $1,531.86358$2,001.00 02-04-328-012 $469.14THM 1 $1,531.86359$2,001.00 02-04-328-013 $469.14THM 1 $1,531.86360$2,001.00 02-04-328-014 $469.14THM 1 $1,531.86361$2,001.00 02-04-328-015 $469.14THM 1 $1,531.86362$2,001.00 02-04-328-017 $469.14THM 1 $1,531.86363$2,001.00 02-04-328-018 $469.14THM 1 $1,531.86364$2,001.00 02-04-328-019 $469.14THM 1 $1,531.86365$2,001.00 02-04-328-020 $469.14THM 1 $1,531.86366$2,001.00 02-04-328-022 $469.14THM 1 $1,531.86367$2,001.00 02-04-328-023 $469.14THM 1 $1,531.86368$2,001.00 02-04-328-024 $469.14THM 1 $1,531.86369$2,001.00 02-04-328-025 $469.14THM 1 $1,531.86370$2,001.00 02-04-329-002 $469.14THM 1 $1,531.86175$2,001.00 02-04-329-003 $469.14THM 1 $1,531.86176$2,001.00 02-04-329-004 $469.14THM 1 $1,531.86177$2,001.00 02-04-329-005 $469.14THM 1 $1,531.86178$2,001.00 02-04-329-006 $469.14THM 1 $1,531.86179$2,001.00 02-04-329-007 $469.14THM 1 $1,531.86180$2,001.00 02-04-329-009 $469.14THM 1 $1,531.86181$2,001.00 02-04-329-010 $469.14THM 1 $1,531.86182$2,001.00 02-04-329-011 $469.14THM 1 $1,531.86183$2,001.00 02-04-329-012 $469.14THM 1 $1,531.86184$2,001.00 02-04-329-013 $469.14THM 1 $1,531.86185$2,001.00 02-04-329-014 $469.14THM 1 $1,531.86186$2,001.00 02-04-329-016 $469.14THM 1 $1,531.86187$2,001.00 02-04-329-017 $469.14THM 1 $1,531.86188$2,001.00 02-04-329-018 $469.14THM 1 $1,531.86189$2,001.00 02-04-329-019 $469.14THM 1 $1,531.86190$2,001.00 02-04-329-021 $469.14THM 1 $1,531.86191$2,001.00 9 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 9 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-329-022 $469.14THM 1 $1,531.86192$2,001.00 02-04-329-023 $469.14THM 1 $1,531.86193$2,001.00 02-04-329-024 $469.14THM 1 $1,531.86194$2,001.00 02-04-329-025 $469.14THM 1 $1,531.86195$2,001.00 02-04-329-026 $469.14THM 1 $1,531.86196$2,001.00 02-04-329-028 $469.14THM 1 $1,531.86197$2,001.00 02-04-329-029 $469.14THM 1 $1,531.86198$2,001.00 02-04-329-030 $469.14THM 1 $1,531.86199$2,001.00 02-04-329-031 $469.14THM 1 $1,531.86200$2,001.00 02-04-329-033 $469.14THM 1 $1,531.86201$2,001.00 02-04-329-034 $469.14THM 1 $1,531.86202$2,001.00 02-04-329-035 $469.14THM 1 $1,531.86203$2,001.00 02-04-329-036 $469.14THM 1 $1,531.86204$2,001.00 02-04-329-038 $469.14THM 1 $1,531.86205$2,001.00 02-04-329-039 $469.14THM 1 $1,531.86206$2,001.00 02-04-329-040 $469.14THM 1 $1,531.86207$2,001.00 02-04-329-041 $469.14THM 1 $1,531.86208$2,001.00 02-04-329-043 $469.14THM 1 $1,531.86209$2,001.00 02-04-329-044 $469.14THM 1 $1,531.86210$2,001.00 02-04-329-045 $469.14THM 1 $1,531.86211$2,001.00 02-04-329-046 $469.14THM 1 $1,531.86212$2,001.00 02-04-329-048 $469.14THM 1 $1,531.86213$2,001.00 02-04-329-049 $469.14THM 1 $1,531.86214$2,001.00 02-04-329-050 $469.14THM 1 $1,531.86215$2,001.00 02-04-329-051 $469.14THM 1 $1,531.86216$2,001.00 02-04-330-002 $469.14THM 1 $1,531.86312$2,001.00 02-04-330-003 $469.14THM 1 $1,531.86311$2,001.00 02-04-330-004 $469.14THM 1 $1,531.86310$2,001.00 02-04-330-005 $469.14THM 1 $1,531.86309$2,001.00 02-04-330-006 $469.14THM 1 $1,531.86308$2,001.00 02-04-330-007 $469.14THM 1 $1,531.86307$2,001.00 02-04-330-009 $469.14THM 1 $1,531.86275$2,001.00 02-04-330-010 $469.14THM 1 $1,531.86276$2,001.00 02-04-330-011 $469.14THM 1 $1,531.86277$2,001.00 02-04-330-012 $469.14THM 1 $1,531.86278$2,001.00 02-04-330-014 $469.14THM 1 $1,531.86279$2,001.00 02-04-330-015 $469.14THM 1 $1,531.86263$2,001.00 02-04-330-016 $469.14THM 1 $1,531.86262$2,001.00 02-04-330-017 $469.14THM 1 $1,531.86261$2,001.00 02-04-330-018 $469.14THM 1 $1,531.86283$2,001.00 02-04-330-019 $469.14THM 1 $1,531.86284$2,001.00 10 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 10 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-330-021 $469.14THM 1 $1,531.86303$2,001.00 02-04-330-022 $469.14THM 1 $1,531.86304$2,001.00 02-04-330-023 $469.14THM 1 $1,531.86305$2,001.00 02-04-330-024 $469.14THM 1 $1,531.86306$2,001.00 02-04-331-002 $469.14THM 1 $1,531.86274$2,001.00 02-04-331-003 $469.14THM 1 $1,531.86273$2,001.00 02-04-331-004 $469.14THM 1 $1,531.86272$2,001.00 02-04-331-005 $469.14THM 1 $1,531.86271$2,001.00 02-04-331-007 $469.14THM 1 $1,531.86270$2,001.00 02-04-331-008 $469.14THM 1 $1,531.86269$2,001.00 02-04-331-009 $469.14THM 1 $1,531.86268$2,001.00 02-04-331-010 $469.14THM 1 $1,531.86267$2,001.00 02-04-331-011 $469.14THM 1 $1,531.86266$2,001.00 02-04-331-012 $469.14THM 1 $1,531.86265$2,001.00 02-04-331-014 $469.14THM 1 $1,531.86264$2,001.00 02-04-331-015 $469.14THM 1 $1,531.86263$2,001.00 02-04-331-016 $469.14THM 1 $1,531.86262$2,001.00 02-04-331-017 $469.14THM 1 $1,531.86261$2,001.00 02-04-401-002 $469.14THM 1 $1,531.86217$2,001.00 02-04-401-003 $469.14THM 1 $1,531.86218$2,001.00 02-04-401-004 $469.14THM 1 $1,531.86219$2,001.00 02-04-401-005 $469.14THM 1 $1,531.86220$2,001.00 02-04-401-007 $469.14THM 1 $1,531.86221$2,001.00 02-04-401-008 $469.14THM 1 $1,531.86222$2,001.00 02-04-401-009 $469.14THM 1 $1,531.86223$2,001.00 02-04-401-010 $469.14THM 1 $1,531.86224$2,001.00 02-04-401-012 $469.14THM 1 $1,531.86225$2,001.00 02-04-401-013 $469.14THM 1 $1,531.86226$2,001.00 02-04-401-014 $469.14THM 1 $1,531.86227$2,001.00 02-04-401-015 $469.14THM 1 $1,531.86228$2,001.00 02-04-401-017 $469.14THM 1 $1,531.86229$2,001.00 02-04-401-018 $469.14THM 1 $1,531.86230$2,001.00 02-04-401-019 $469.14THM 1 $1,531.86231$2,001.00 02-04-401-020 $469.14THM 1 $1,531.86232$2,001.00 02-04-402-002 $469.14THM 1 $1,531.86285$2,001.00 02-04-402-003 $469.14THM 1 $1,531.86286$2,001.00 02-04-402-004 $469.14THM 1 $1,531.86287$2,001.00 02-04-402-005 $469.14THM 1 $1,531.86288$2,001.00 02-04-402-007 $469.14THM 1 $1,531.86289$2,001.00 02-04-402-008 $469.14THM 1 $1,531.86290$2,001.00 02-04-402-009 $469.14THM 1 $1,531.86291$2,001.00 11 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 11 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-402-010 $469.14THM 1 $1,531.86292$2,001.00 02-04-402-012 $469.14THM 1 $1,531.86293$2,001.00 02-04-402-013 $469.14THM 1 $1,531.86294$2,001.00 02-04-402-014 $469.14THM 1 $1,531.86295$2,001.00 02-04-402-015 $469.14THM 1 $1,531.86296$2,001.00 02-04-402-016 $469.14THM 1 $1,531.86297$2,001.00 02-04-402-017 $469.14THM 1 $1,531.86298$2,001.00 02-04-402-019 $469.14THM 1 $1,531.86299$2,001.00 02-04-402-020 $469.14THM 1 $1,531.86300$2,001.00 02-04-402-021 $469.14THM 1 $1,531.86301$2,001.00 02-04-402-022 $469.14THM 1 $1,531.86302$2,001.00 02-04-403-002 $469.14THM 1 $1,531.86233$2,001.00 02-04-403-003 $469.14THM 1 $1,531.86234$2,001.00 02-04-403-004 $469.14THM 1 $1,531.86235$2,001.00 02-04-403-005 $469.14THM 1 $1,531.86236$2,001.00 02-04-403-006 $469.14THM 1 $1,531.86237$2,001.00 02-04-403-007 $469.14THM 1 $1,531.86238$2,001.00 02-04-403-009 $469.14THM 1 $1,531.86239$2,001.00 02-04-403-010 $469.14THM 1 $1,531.86240$2,001.00 02-04-403-011 $469.14THM 1 $1,531.86241$2,001.00 02-04-403-012 $469.14THM 1 $1,531.86242$2,001.00 02-04-403-014 $469.14THM 1 $1,531.86243$2,001.00 02-04-403-015 $469.14THM 1 $1,531.86244$2,001.00 02-04-403-016 $469.14THM 1 $1,531.86245$2,001.00 02-04-403-017 $469.14THM 1 $1,531.86246$2,001.00 02-04-403-019 $469.14THM 1 $1,531.86247$2,001.00 02-04-403-020 $469.14THM 1 $1,531.86248$2,001.00 02-04-403-021 $469.14THM 1 $1,531.86249$2,001.00 02-04-403-022 $469.14THM 1 $1,531.86250$2,001.00 02-04-403-024 $469.14THM 1 $1,531.86251$2,001.00 02-04-403-025 $469.14THM 1 $1,531.86252$2,001.00 02-04-403-026 $469.14THM 1 $1,531.86253$2,001.00 02-04-403-027 $469.14THM 1 $1,531.86254$2,001.00 02-04-403-029 $469.14THM 1 $1,531.86255$2,001.00 02-04-403-030 $469.14THM 1 $1,531.86256$2,001.00 02-04-403-031 $469.14THM 1 $1,531.86257$2,001.00 02-04-403-032 $469.14THM 1 $1,531.86258$2,001.00 02-04-403-033 $469.14THM 1 $1,531.86259$2,001.00 02-04-403-034 $469.14THM 1 $1,531.86260$2,001.00 Subtotal $428,920.80 280 $131,359.20$560,280.00 First Series - Condominium Property 12 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 12 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-390-018 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-019 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-020 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-021 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-022 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-023 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-024 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-025 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-026 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-027 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-028 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-029 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-030 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-031 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-032 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-033 $395.28CND 1 $1,290.721628$1,686.00 02-04-390-035 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-036 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-037 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-038 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-039 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-040 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-041 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-042 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-043 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-044 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-045 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-046 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-047 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-048 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-049 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-050 $395.28CND 1 $1,290.721629$1,686.00 02-04-390-052 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-053 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-054 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-055 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-056 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-057 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-058 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-059 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-060 $395.28CND 1 $1,290.721630$1,686.00 13 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 13 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-390-061 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-062 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-063 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-064 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-065 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-066 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-067 $395.28CND 1 $1,290.721630$1,686.00 02-04-390-069 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-070 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-071 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-072 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-073 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-074 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-075 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-076 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-077 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-078 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-079 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-080 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-081 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-082 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-083 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-084 $395.28CND 1 $1,290.721631$1,686.00 02-04-390-086 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-087 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-088 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-089 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-090 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-091 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-092 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-093 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-094 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-095 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-096 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-097 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-098 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-099 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-100 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-101 $395.28CND 1 $1,290.721632$1,686.00 02-04-390-228 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-229 $395.28CND 1 $1,290.721633$1,686.00 14 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 14 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-390-230 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-231 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-232 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-233 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-234 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-235 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-236 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-237 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-238 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-239 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-240 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-241 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-242 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-243 $395.28CND 1 $1,290.721633$1,686.00 02-04-390-245 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-246 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-247 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-248 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-249 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-250 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-251 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-252 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-253 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-254 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-255 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-256 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-258 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-259 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-260 $395.28CND 1 $1,290.721660$1,686.00 02-04-390-262 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-263 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-264 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-265 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-266 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-267 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-268 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-269 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-270 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-271 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-272 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-273 $395.28CND 1 $1,290.721659$1,686.00 15 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 15 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-390-274 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-275 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-276 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-277 $395.28CND 1 $1,290.721659$1,686.00 02-04-390-312 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-313 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-314 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-315 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-316 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-317 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-318 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-320 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-321 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-322 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-323 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-324 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-325 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-326 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-327 $395.28CND 1 $1,290.721657$1,686.00 02-04-390-329 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-330 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-331 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-332 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-333 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-334 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-335 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-336 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-337 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-338 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-339 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-340 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-341 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-342 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-343 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-344 $395.28CND 1 $1,290.721658$1,686.00 02-04-390-377 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-378 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-379 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-380 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-381 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-382 $395.28CND 1 $1,290.721656$1,686.00 16 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 16 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-390-383 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-384 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-385 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-386 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-387 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-388 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-389 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-390 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-391 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-392 $395.28CND 1 $1,290.721656$1,686.00 02-04-390-411 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-412 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-413 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-414 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-415 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-416 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-417 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-418 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-419 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-420 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-421 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-422 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-423 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-424 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-425 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-426 $395.28CND 1 $1,290.721655$1,686.00 02-04-390-437 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-438 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-439 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-440 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-441 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-442 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-443 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-444 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-445 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-446 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-447 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-448 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-449 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-450 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-451 $395.28CND 1 $1,290.721654$1,686.00 17 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 17 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-390-452 $395.28CND 1 $1,290.721654$1,686.00 02-04-390-479 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-480 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-481 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-482 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-483 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-484 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-485 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-486 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-487 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-488 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-489 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-490 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-491 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-492 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-493 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-494 $395.28CND 1 $1,290.721653$1,686.00 02-04-390-513 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-514 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-515 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-516 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-517 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-518 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-519 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-520 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-521 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-522 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-523 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-524 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-525 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-526 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-527 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-528 $395.28CND 1 $1,290.721651$1,686.00 02-04-390-547 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-548 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-549 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-550 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-551 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-552 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-553 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-554 $395.28CND 1 $1,290.721652$1,686.00 18 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 18 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot 02-04-390-555 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-556 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-557 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-558 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-559 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-560 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-561 $395.28CND 1 $1,290.721652$1,686.00 02-04-390-562 $395.28CND 1 $1,290.721652$1,686.00 02-04-451-003 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-004 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-005 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-007 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-008 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-009 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-010 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-011 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-012 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-013 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-014 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-015 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-016 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-017 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-018 $395.28CND 1 $1,290.721634$1,686.00 02-04-451-020 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-021 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-022 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-023 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-024 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-025 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-026 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-027 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-028 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-029 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-030 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-031 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-032 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-033 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-034 $395.28CND 1 $1,290.721635$1,686.00 02-04-451-035 $395.28CND 1 $1,290.721635$1,686.00 Subtotal $367,855.20 285 $112,654.80$480,510.00 19 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 19 of 20 United City of Yorkville Special Servces Area No. 2005-109 (Bristol Bay) Levy Year 2016 PIN Land Use # of Units Original Amount Levied Amount to be Abated 2016 Special Tax Levy Amount to be Collected Lot GRAND TOTALS (taxes levied)(maximum taxes)(taxes abated) $1,187,873.52 772 $363,792.48$1,551,666.00 (# of units) 20 11/14/16 C:\Users\sdonna\Documents\Donna - Work\yorkville\2005-109\Annual Dat 12:30PM Page 20 of 20 Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number CA #8 Tracking Number ADM 2016-82 Fox Hill SSA Tax Levy Ordinance City Council – November 22, 2016 ADM – 11/16/16 Moved forward to CC consent agenda ADM 2016-82 Majority Approval Rob Fredrickson Finance Name Department Summary Approval of the tax levy ordinance for the Fox Hill HOA SSA. Background As shown in Exhibit B, the (11) Fox Hill SSA Fund finished FY 2016 with a negative Fund Balance amount of $3,780, as a result of incurring $21,141 in expenditures relating to the maintenance of trails within the SSA. In the current fiscal year (2017) this SSA is budgeted to incur additional one-time costs for ash tree removal (~$6,500), and in FY 2018 is scheduled to incur further charges of ~$10,000 in order to replace the ash trees removed in the prior year. These one-time charges are in addition to the annual maintenance costs for mowing of the common areas which is currently budgeted at $6,000. As established over the last two budget cycles, these one-time expenditures for trail maintenance, tree removal/replacements, in addition to annual mowing costs, will be paid back over a ten-year period, which began in FY 2016. In order to cover these costs and eliminate the Funds negative equity position by the end of the ten-year payback period (FY 2025), staff recommends that the Fox Hill SSA levy increase by $10 per PIN, from $32 to $42 for the 2016 levy year (FY 2018 Fiscal Year). Recommendation Staff recommends approval of the Fox Hill HOA SSA levy ordinance (tax roll attached as Exhibit A). Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 7, 2016 Subject: Fox Hill SSA Tax Levy Ordinance Ordinance No. 2016-____ Page 1 ORDINANCE NO. 2016 - AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2017 AND ENDING APRIL 30, 2018 IN AND FOR THE UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2004-201 ------------------------------------------------------------ BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois as follows: Section 1: The United City of Yorkville Special Service Area Number 2004-201 has been created by an ordinance entitled: AN ORDINANCE ESTABLISHING SPECIAL SERVICE AREA NUMBER 2004-201 IN THE UNITED CITY OF YORKVILLE (FOX HILL SUBDIVISION) ADOPTED August 10, 2004 and effective upon passage approval and publication, no petition having been filed opposing the creation of the Special Service Area, pursuant to section 9 of Public Act 78-901. Said Special Service Area Number 2004-201 consists of territory described in the ordinance aforesaid. The United City of Yorkville is now authorized to issue bonds and levy taxes for special services in said Special Service Area. Section 2: That the total amount of the budget, as amended, for all purposes to be collected from the tax of the current fiscal year in Special Service Area Number 2004-201 is ascertained to be the sum of Nine thousand, three hundred sixty-five dollars ($9,365.00). Section 3: That the following sums be, and the same hereby are, levied upon the taxable property, as defined in the Revenue Act of 1939 in the United City of Yorkville Special Service Area Number 2004-201, said tax to be levied for the fiscal year beginning May 1, 2017 and ending April 30, 2018. Income From To Be Raised Budget Other Sources By Taxation Mowing $ 3,512.00 $0.00 $ 3,512.00 Ash Tree Replacement 5,853.00 0.00 5,853.00 TOTAL FOX HILL $ 9,365.00 $0.00 $ 9,365.00 SSA EXPENDITURES Ordinance No. 2016-____ Page 2 Section 4: This tax is levied pursuant to Article VII Sections 6A and 6L of the Constitution of the State of Illinois and pursuant to Public Act 78-901 and pursuant to an ordinance Establishing The United City of Yorkville Special Service Area Number 2004-201. Section 5: That there is hereby certified to the County Clerk of Kendall County, Illinois, the sum aforesaid, constituting said total amount and the said total amount of Nine thousand, three hundred sixty-five dollars ($9,365.00) which said total amount the said United City of Yorkville Special Service Area Number 2004-201 requires to be raised by taxation for the current fiscal year of said City and City Clerk of said City is hereby ordered and directed to file with the County Clerk of said County on or before the time required by law, a certified copy of this ordinance. The tax roll report is attached as Exhibit A. Section 6: This ordinance shall be in full force and effect from and afterits adoption and approval as provided by law. CARLO COLOSIMO KEN KOCH JACKIE MILSCHEWSKI LARRY KOT CHRIS FUNKHOUSER JOEL FRIEDERS DIANE TEELING SEAVER TARULIS PASSED AND APPROVED this day of , 2016. Mayor ATTEST: [SEAL] City Clerk EXHIBIT A Page 1 of 5 Total amount $9,365.00 PIN #ADDRESS LEVY 02-30-102-001 1603 Cottonwood Trail $42.38 1 02-30-102-002 1605 Cottonwood Trail $42.38 2 02-30-102-003 1607 Cottonwood Trail $42.38 3 02-30-102-004 1609 Cottonwood Trail $42.38 4 02-30-102-005 1611 Cottonwood Trail $42.38 5 02-30-102-006 1613 Cottonwood Trail $42.38 6 02-30-102-007 1615 Cottonwood Trail $42.38 7 02-30-102-008 1617 Cottonwood Trail $42.38 8 02-30-102-010 1619 Cottonwood Trail $42.38 9 02-30-102-011 1701 Cottonwood Court $42.38 10 02-30-102-012 1703 Cottonwood Court $42.38 11 02-30-102-013 1705 Cottonwood Court $42.38 12 02-30-102-014 1707 Cottonwood Court $42.38 13 02-30-102-015 1706 Cottonwood Court $42.38 14 02-30-102-016 1704 Cottonwood Court $42.38 15 02-30-102-017 1702 Cottonwood Court $42.38 16 02-30-102-018 1625 Cottonwood Trail $42.38 17 02-30-102-019 1627 Cottonwood Trail $42.38 18 02-30-103-001 1628 Cottonwood Trail $42.38 19 02-30-103-002 1626 Cottonwood Trail $42.38 20 02-30-103-003 1624 Cottonwood Trail $42.38 21 02-30-103-004 1622 Cottonwood Trail $42.38 22 02-30-103-005 1620 Cottonwood Trail $42.38 23 02-30-103-007 1616 Cottonwood Trail $42.38 24 02-30-103-008 1610 Cottonwood Trail $42.38 25 02-30-103-009 1608 Cottonwood Trail $42.38 26 02-30-103-010 1606 Cottonwood Trail $42.38 27 02-30-103-011 1604 Cottonwood Trail $42.38 28 02-30-103-012 1602 Cottonwood Trail $42.38 29 02-30-103-013 1603 Cypress Lane $42.38 30 02-30-103-014 1605 Cypress Lane $42.38 31 02-30-103-015 1607 Cypress Lane $42.38 32 02-30-103-016 1609 Cypress Lane $42.38 33 02-30-103-017 1611 Cypress Lane $42.38 34 02-30-103-018 1612 Cypress Lane $42.38 35 02-30-103-019 1610 Cypress Lane $42.38 36 02-30-103-020 1608 Cypress Lane $42.38 37 02-30-103-021 1606 Cypress Lane $42.38 38 02-30-103-022 1604 Cypress Lane $42.38 39 02-30-103-023 1602 Cypress Lane $42.38 40 02-30-106-001 1319 Willow Way $42.38 41 02-30-106-002 1315 Willow Way $42.38 42 02-30-106-003 1313 Willow Way $42.38 43 02-30-106-004 1311 Willow Way $42.38 44 02-30-106-005 1309 Willow Way $42.38 45 02-30-106-006 1307 Willow Way $42.38 46 02-30-106-007 1303 Willow Way $42.38 47 02-30-106-008 1301 Willow Way $42.38 48 02-30-106-009 1225 Willow Way $42.38 49 FOX HILL SSA TAX ROLL REPORT EXHIBIT A Page 2 of 5 02-30-106-010 1223 Willow Way $42.38 50 02-30-106-011 1221 Willow Way $42.38 51 02-30-106-012 1219 Willow Way $42.38 52 02-30-106-013 1217 Willow Way $42.38 53 02-30-106-014 1215 Willow Way $42.38 54 02-30-106-015 1213 Willow Way $42.38 55 02-30-106-016 1211 Willow Way $42.38 56 02-30-106-017 1209 Willow Way $42.38 57 02-30-106-018 1207 Willow Way $42.38 58 02-30-106-019 1205 Willow Way $42.38 59 02-30-106-020 1203 Willow Way $42.38 60 02-30-106-021 1201 Willow Way $42.38 61 02-30-107-001 1320 Willow Way $42.38 62 02-30-107-002 1318 Willow Way $42.38 63 02-30-107-003 1316 Willow Way $42.38 64 02-30-107-004 1310 Willow Way $42.38 65 02-30-107-005 1302 Willow Way $42.38 66 02-30-107-006 1226 Willow Way $42.38 67 02-30-107-007 1224 Willow Way $42.38 68 02-30-107-008 1222 Willow Way $42.38 69 02-30-107-009 1220 Willow Way $42.38 70 02-30-107-010 1218 Willow Way $42.38 71 02-30-107-011 1208 Willow Way $42.38 72 02-30-107-012 1206 Willow Way $42.38 73 02-30-107-013 1204 Willow Way $42.38 74 02-30-107-014 1202 Willow Way $42.38 75 02-30-107-015 1739 John Street $42.38 76 02-30-107-016 1737 John Street $42.38 77 02-30-107-017 1735 John Street $42.38 78 02-30-107-018 1733 John Street $42.38 79 02-30-107-019 1731 John Street $42.38 80 02-30-108-001 1722 John Street $42.38 81 02-30-108-002 1724 John Street $42.38 82 02-30-108-003 1726 John Street $42.38 83 02-30-108-004 1728 John Street $42.38 84 02-30-108-005 1732 John Street $42.38 85 02-30-108-006 1734 John Street $42.38 86 02-30-108-007 1736 John Street $42.38 87 02-30-108-008 1738 John Street $42.38 88 02-30-108-009 1742 John Street $42.38 89 02-30-109-001 1202 Evergreen Lane $42.38 90 02-30-110-001 1401 Aspen Lane $42.38 91 02-30-110-002 1405 Aspen Lane $42.38 92 02-30-110-003 1407 Aspen Lane $42.38 93 02-30-110-004 1409 Aspen Lane $42.38 94 02-30-110-005 1411 Aspen Lane $42.38 95 02-30-110-006 1415 Aspen Lane $42.38 96 02-30-110-008 1423 Aspen Lane $42.38 97 02-30-110-009 1425 Aspen Lane $42.38 98 02-30-110-010 1427 Aspen Lane $42.38 99 02-30-110-011 1429 Aspen Lane $42.38 100 02-30-110-012 1433 Aspen Lane $42.38 101 02-30-110-013 1441 Aspen Lane $42.38 102 EXHIBIT A Page 3 of 5 02-30-110-014 1443 Aspen Lane $42.38 103 02-30-110-015 1445 Aspen Lane $42.38 104 02-30-110-016 1447 Aspen Lane $42.38 105 02-30-110-017 1449 Aspen Lane $42.38 106 02-30-110-018 1451 Aspen Lane $42.38 107 02-30-110-019 1401 White Pine Court $42.38 108 02-30-110-020 1403 White Pine Court $42.38 109 02-30-110-021 1407 White Pine Court $42.38 110 02-30-110-022 1409 White Pine Court $42.38 111 02-30-110-023 1410 White Pine Court $42.38 112 02-30-110-024 1408 White Pine Court $42.38 113 02-30-110-025 1406 White Pine Court $42.38 114 02-30-110-026 1404 White Pine Court $42.38 115 02-30-110-027 1402 White Pine Court $42.38 116 02-30-111-001 1430 Aspen Lane $42.38 117 02-30-111-002 1432 Aspen Lane $42.38 118 02-30-111-003 1434 Aspen Lane $42.38 119 02-30-111-004 1436 Aspen Lane $42.38 120 02-30-111-005 1438 Aspen Lane $42.38 121 02-30-111-006 1440 Aspen Lane $42.38 122 02-30-111-007 1442 Aspen Lane $42.38 123 02-30-111-008 1444 Aspen Lane $42.38 124 02-30-111-009 1446 Aspen Lane $42.38 125 02-30-111-010 1448 Aspen Lane $42.38 126 02-30-111-011 1450 Aspen Lane $42.38 127 02-30-111-012 1452 Aspen Lane $42.38 128 02-30-111-013 1610 John Street $42.38 129 02-30-111-014 1702 John Street $42.38 130 02-30-111-015 1704 John Street $42.38 131 02-30-112-001 1402 Aspen Lane $42.38 132 02-30-112-002 1404 Aspen Lane $42.38 133 02-30-112-003 1406 Aspen Lane $42.38 134 02-30-112-004 1408 Aspen Lane $42.38 135 02-30-112-005 1410 Aspen Lane $42.38 136 02-30-112-006 1412 Aspen Lane $42.38 137 02-30-112-007 1414 Aspen Lane $42.38 138 02-30-112-008 1416 Aspen Lane $42.38 139 02-30-112-010 1418 Aspen Lane $42.38 140 02-30-112-011 1420 Aspen Lane $42.38 141 02-30-112-012 1422 Aspen Lane $42.38 142 02-30-112-013 1424 Aspen Lane $42.38 143 02-30-112-014 1426 Aspen Lane $42.38 144 02-30-113-001 1431 Chestnut Lane $42.38 145 02-30-113-002 1429 Chestnut Lane $42.38 146 02-30-113-003 1427 Chestnut Lane $42.38 147 02-30-113-004 1423 Chestnut Court $42.38 148 02-30-113-006 1421 Chestnut Court $42.38 149 02-30-114-001 1320 Evergreen Lane $42.38 150 02-30-114-002 1318 Evergreen Lane $42.38 151 02-30-114-003 1316 Evergreen Lane $42.38 152 02-30-114-004 1314 Evergreen Lane $42.38 153 02-30-114-005 1312 Evergreen Lane $42.38 154 02-30-114-006 1310 Evergreen Lane $42.38 155 EXHIBIT A Page 4 of 5 02-30-114-007 1308 Evergreen Lane $42.38 156 02-30-114-008 1306 Evergreen Lane $42.38 157 02-30-114-009 1304 Evergreen Lane $42.38 158 02-30-114-010 1302 Evergreen Lane $42.38 159 02-30-114-011 1228 Evergreen Lane $42.38 160 02-30-114-012 1224 Evergreen Lane $42.38 161 02-30-114-013 1222 Evergreen Lane $42.38 162 02-30-114-014 1220 Evergreen Lane $42.38 163 02-30-114-015 1218 Evergreen Lane $42.38 164 02-30-114-016 1216 Evergreen Lane $42.38 165 02-30-114-017 1214 Evergreen Lane $42.38 166 02-30-114-018 1212 Evergreen Lane $42.38 167 02-30-114-019 1210 Evergreen Lane $42.38 168 02-30-114-020 1208 Evergreen Lane $42.38 169 02-30-114-021 1206 Evergreen Lane $42.38 170 02-30-114-022 1204 Evergreen Lane $42.38 171 02-30-115-001 1319 Evergreen Lane $42.38 172 02-30-115-002 1317 Evergreen Lane $42.38 173 02-30-115-003 1315 Evergreen Lane $42.38 174 02-30-115-004 1313 Evergreen Lane $42.38 175 02-30-115-005 1309 Evergreen Lane $42.38 176 02-30-115-006 1305 Evergreen Lane $42.38 177 02-30-115-007 1303 Evergreen Lane $42.38 178 02-30-115-008 1301 Evergreen Lane $42.38 179 02-30-115-010 1227 Evergreen Lane $42.38 180 02-30-115-011 1225 Evergreen Lane $42.38 181 02-30-115-012 1223 Evergreen Lane $42.38 182 02-30-115-013 1221 Evergreen Lane $42.38 183 02-30-115-014 1217 Evergreen Lane $42.38 184 02-30-115-015 1207 Evergreen Lane $42.38 185 02-30-115-016 1203 Evergreen Lane $42.38 186 02-30-115-017 1201 Evergreen Lane $42.38 187 02-30-211-001 1439 Chestnut Lane $42.38 188 02-30-211-002 1437 Chestnut Lane $42.38 189 02-30-211-003 1433 Chestnut Lane $42.38 190 02-30-211-004 1425 Chestnut Court $42.38 191 02-30-212-002 1402 John Street $42.38 192 02-30-212-003 1404 John Street $42.38 193 02-30-212-004 1406 John Street $42.38 194 02-30-212-005 1440 Chestnut Lane $42.38 195 02-30-212-006 1438 Chestnut Lane $42.38 196 02-30-212-007 1436 Chestnut Lane $42.38 197 02-30-212-008 1432 Chestnut Lane $42.38 198 02-30-212-009 1428 Chestnut Lane $42.38 199 02-30-212-010 1426 Chestnut Lane $42.38 200 02-30-212-011 1416 Chestnut Lane $42.38 201 02-30-212-012 1412 Chestnut Lane $42.38 202 02-30-212-013 1408 Chestnut Lane $42.38 203 02-30-212-014 1406 Chestnut Lane $42.38 204 02-30-212-015 1402 Chestnut Lane $42.38 205 02-30-212-016 1401 Sequoia Circle $42.38 206 02-30-212-017 1403 Sequoia Circle $42.38 207 02-30-212-018 1405 Sequoia Circle $42.38 208 EXHIBIT A Page 5 of 5 02-30-212-019 1407 Sequoia Circle $42.38 209 02-30-212-020 1408 Sequoia Circle $42.38 210 02-30-212-021 1406 Sequoia Circle $42.38 211 02-30-212-022 1404 Sequoia Circle $42.38 212 02-30-212-023 1402 Sequoia Circle $42.38 213 02-30-213-001 1419 Chestnut Court $42.38 214 02-30-213-002 1417 Chestnut Court $42.38 215 02-30-213-003 1415 Chestnut Lane $42.38 216 02-30-213-004 1411 Chestnut Lane $42.38 217 02-30-213-005 1409 Chestnut Lane $42.38 218 02-30-213-006 1407 Chestnut Lane $42.38 219 02-30-213-007 1405 Chestnut Lane $42.38 220 02-30-213-008 1401 Chestnut Lane $42.38 221 TOTAL $9,365.00 FY 2015 FY 2016 FY 2017 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025 Account Number Actual Actual Adopted Projected Proposed Projected Projected Projected Projected Projected Projected Projected Fox Hill SSA - 11 11-000-40-00-4000 PROPERTY TAXES 8,536 7,072 7,073 7,073 9,365 9,365 9,365 9,365 9,365 9,365 9,365 9,365 Revenue 8,536 7,072 7,073 7,073 9,365 9,365 9,365 9,365 9,365 9,365 9,365 9,365 11-111-54-00-5417 TRAIL MAINTENANCE - 21,141 - - - - - - - - - - 11-111-54-00-5495 OUTSIDE REPAIR & MAINTENANCE 4,208 5,173 11,333 11,333 16,000 6,000 6,000 7,200 7,200 7,200 8,640 8,640 Expenditures 4,208 26,314 11,333 11,333 16,000 6,000 6,000 7,200 7,200 7,200 8,640 8,640 Surplus(Deficit)4,328 (19,242) (4,260) (4,260) (6,635) 3,365 3,365 2,165 2,165 2,165 725 725 Fund Balance 15,462 (3,780) (8,040) (8,040) (14,675) (11,310) (7,945) (5,780) (3,615) (1,450) (725) - 367.44%-14.36%-70.94%-70.94%-91.72%-188.50%-132.42%-80.28%-50.21%-20.14%-8.39%0.00% Description Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number CA #9 Tracking Number ADM 2016-83 Sunflower Estates SSA Tax Levy Ordinance City Council – November 22, 2016 ADM – 11/16/16 Moved forward to CC consent agenda ADM 2016-83 Majority Approval Rob Fredrickson Finance Name Department Summary Approval of the tax levy ordinance for the Sunflower Estates HOA SSA. Background As shown in Exhibit B, the (12) Sunflower SSA Fund finished FY 2016 with a negative Fund Balance amount of $31,175, as a result of incurring $26,551 in expenditures relating to the naturalization of three detention basins within the SSA. Next fiscal year (2018) this SSA is budgeted to incur landscaping removal and replacement costs in the amount of ~$5,000. This one-time charge is in addition to the annual maintenance costs for mowing of the common areas and pond maintenance which are currently budgeted at $6,000 each. As established over the last two budget cycles, these one-time expenditures for pond naturalization, in addition to annual costs for mowing and pond maintenance, will be paid back over a ten-year period, which began in FY 2016. In order to cover these costs and eliminate the Funds negative equity position by the end of the ten-year payback period (FY 2025), staff recommends that the Sunflower Estates SSA levy to decrease by $59 per PIN, from $174 to $115 for the 2016 levy year (FY 2018 Fiscal Year). Recommendation Staff recommends approval of the Sunflower Estates HOA SSA levy ordinance (tax roll attached as Exhibit A). Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 7, 2016 Subject: Sunflower Estates SSA Tax Levy Ordinance Ordinance No. 2016-____ Page 1 ORDINANCE NO. 2016 - AN ORDINANCE FOR THE AMENDED LEVY AND ASSESSMENT OF TAXES FOR THE FISCAL YEAR BEGINNING MAY 1, 2017 AND ENDING APRIL 30, 2018 IN AND FOR THE UNITED CITY OF YORKVILLE SPECIAL SERVICE AREA NUMBER 2006-119 ------------------------------------------------------------ BE IT ORDAINED by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois as follows: Section 1: The United City of Yorkville Special Service Area Number 2006-119 has been created by an ordinance entitled: AN ORDINANCE ESTABLISHING SPECIAL SERVICE AREA NUMBER 2006-119 IN THE UNITED CITY OF YORKVILLE (SUNFLOWER ESTATES SUBDIVISION) ADOPTED February 27, 2007 and effective upon passage approval and publication, no petition having been filed opposing the creation of the Special Service Area, pursuant to section 9 of Public Act 78-901. Said Special Service Area Number 2006-119 consists of territory described in the ordinance aforesaid. The United City of Yorkville is now authorized to issue bonds and levy taxes for special services in said Special Service Area. Section 2: That the total amount of the budget, as amended, for all purposes to be collected from the tax of the current fiscal year in Special Service Area Number 2006-119 is ascertained to be the sum of Thirteen thousand, four hundred eighty dollars ($13,480.00). Section 3: That the following sums be, and the same hereby are, levied upon the taxable property, as defined in the Revenue Act of 1939 in the United City of Yorkville Special Service Area Number 2006-119, said tax to be levied for the fiscal year beginning May 1, 2017 and ending April 30, 2018. Income From To Be Raised Budget Other Sources By Taxation Mowing $ 4,758.00 $0.00 $ 4,758.00 Landscaping 3,964.00 $0.00 3,964.00 Pond Maintenance 4,758.00 0.00 4,758.00 TOTAL SUNFLOWER $ 13,480.00 $0.00 $ 13,480.00 SSA EXPENDITURES Ordinance No. 2016-____ Page 2 Section 4: This tax is levied pursuant to Article VII Sections 6A and 6L of the Constitution of the State of Illinois and pursuant to Public Act 78-901 and pursuant to an ordinance Establishing The United City of Yorkville Special Service Area Number 2006-119. Section 5: That there is hereby certified to the County Clerk of Kendall County, Illinois, the sum aforesaid, constituting said total amount and the said total amount of Thirteen thousand, four hundred eighty dollars ($13,480.00) which said total amount the said United City of Yorkville Special Service Area Number 2006-119 requires to be raised by taxation for the current fiscal year of said City and City Clerk of said City is hereby ordered and directed to file with the County Clerk of said County on or before the time required by law, a certified copy of this ordinance. The tax roll report is attached as Exhibit A. Section 6: This ordinance shall be in full force and effect from and afterits adoption and approval as provided by law. CARLO COLOSIMO KEN KOCH JACKIE MILSCHEWSKI LARRY KOT CHRIS FUNKHOUSER JOEL FRIEDERS DIANE TEELING SEAVER TARULIS PASSED AND APPROVED this day of , 2016. Mayor ATTEST: [SEAL] City Clerk EXHIBIT A $13,480.00Levy Amount PIN #Levy 05-05-440-002$115.211 05-05-440-003$115.212 05-05-440-004$115.213 05-05-440-005$115.214 05-05-440-006$115.215 05-05-440-007$115.216 05-05-440-008$115.217 05-05-440-009$115.218 05-05-440-010$115.219 05-05-440-011$115.2110 05-05-440-012$115.2111 05-05-440-013$115.2112 05-05-440-014$115.2113 05-05-440-015$115.2114 05-05-440-016$115.2115 05-05-440-017$115.2116 05-05-440-018$115.2117 05-05-440-019$115.2118 05-05-440-020$115.2119 05-05-440-021$115.2120 05-05-440-022$115.2121 05-05-440-023$115.2122 05-05-475-001$115.2123 05-05-475-002$115.2124 05-05-475-003$115.2125 05-05-475-004$115.2126 05-05-475-005$115.2127 05-05-475-006$115.2128 05-05-475-007$115.2129 05-05-475-008$115.2130 05-05-475-009$115.2131 05-05-475-010$115.2132 05-05-475-011$115.2133 05-05-475-012$115.2134 05-05-475-013$115.2135 05-05-475-014$115.2136 05-05-475-015$115.2137 05-05-475-016$115.2138 05-05-475-017$115.2139 05-05-475-018$115.2140 05-05-475-019$115.2141 05-05-443-001$115.2142 05-05-443-002$115.2143 05-05-443-003$115.2144 05-05-443-004$115.2145 05-05-443-005$115.2146 SUNFLOWER ESTATES SSA TAX ROLL REPORT Page 1 of 3 EXHIBIT A $13,480.00Levy Amount SUNFLOWER ESTATES SSA TAX ROLL REPORT 05-05-443-006$115.2147 05-05-443-007$115.2148 05-05-443-008$115.2149 05-05-441-001$115.2150 05-05-441-002$115.2151 05-05-441-003$115.2152 05-05-441-004$115.2153 05-05-441-005$115.2154 05-05-441-006$115.2155 05-05-441-007$115.2156 05-05-441-008$115.2157 05-05-441-009$115.2158 05-05-441-010$115.2159 05-05-441-011$115.2160 05-05-441-012$115.2161 05-05-442-001$115.2162 05-05-442-002$115.2163 05-05-442-003$115.2164 05-05-442-004$115.2165 05-05-442-005$115.2166 05-05-442-006$115.2167 05-05-442-007$115.2168 05-05-442-008$115.2169 05-05-442-009$115.2170 05-05-442-010$115.2171 05-05-442-011$115.2172 05-05-442-012$115.2173 05-05-442-013$115.2174 05-05-442-014$115.2175 05-05-442-015$115.2176 05-05-442-016$115.2177 05-05-442-017$115.2178 05-05-442-018$115.2179 05-05-442-019$115.2180 05-05-442-020$115.2181 05-05-442-021$115.2182 05-05-442-022$115.2183 05-05-442-023$115.2184 05-05-442-024$115.2185 05-05-442-025$115.2186 05-05-442-026$115.2187 05-05-442-027$115.2188 05-05-442-028$115.2189 05-05-442-029$115.2190 05-05-442-030$115.2191 05-05-445-001$115.2192 05-05-445-002$115.2193 Page 2 of 3 EXHIBIT A $13,480.00Levy Amount SUNFLOWER ESTATES SSA TAX ROLL REPORT 05-05-445-003$115.2194 05-05-445-004$115.2195 05-05-444-001$115.2196 05-05-444-002$115.2197 05-05-444-003$115.2198 05-05-444-004$115.2199 05-05-444-005$115.21100 05-05-444-006$115.21101 05-05-443-009$115.21102 05-05-443-010$115.21103 05-05-443-011$115.21104 05-05-443-012$115.21105 05-05-443-013$115.21106 05-05-443-014$115.21107 05-05-443-015$115.21108 05-05-443-016$0.00***109 05-05-476-001$115.21110 05-05-476-002$115.21111 05-05-476-003$115.21112 05-05-477-001$115.21113 05-05-477-002$115.21114 05-05-477-003$115.21115 05-05-477-004$115.21116 05-05-477-005$115.21117 05-05-477-006$115.21118 05-05-330-001$0.00***119 05-05-330-002$0.00***120 05-05-440-001$0.00***121 $13,480.00 ***These are City owned properties - which are not included on the SSA tax levy Page 3 of 3 FY 2 0 1 5 F Y 2 0 1 6 F Y 2 0 1 7 F Y 2 0 1 7 F Y 2 0 1 8 F Y 2 0 1 9 F Y 2 0 2 0 F Y 2 0 2 1 F Y 2 0 2 2 F Y 2 0 2 3 F Y 2 0 2 4 F Y 2 0 2 5 Ac c o u n t N u m b e r A c t u a l A c t u a l A d o p t e d P r o j e c t e d P r o p o s e d P r o j e c t e d P r o j e c t e d P r o j e c t e d P r o j e c t e d P r o j e c t e d P r o j e c t e d P r o j e c t e d De s c r i p t i o n Su n f l o w e r S S A - 1 2 12 - 0 0 0 - 4 0 - 0 0 - 4 0 0 0 P R O P E R T Y T A X E S 1 7 , 4 1 7 1 8 , 6 0 8 2 0 , 3 9 2 2 0 , 3 9 2 1 3 , 4 8 0 1 3 , 4 8 0 1 3 , 4 8 0 1 3 , 4 8 0 1 3 , 4 8 0 1 3 , 4 8 0 13,480 13,480 12 - 0 0 0 - 4 5 - 0 0 - 4 5 0 0 I N V E S T M E N T E A R N I N G S - 1 - - - - - - - - - - Re v e n u e 1 7 , 4 1 7 1 8 , 6 0 9 2 0 , 3 9 2 2 0 , 3 9 2 1 3 , 4 8 0 1 3 , 4 8 0 1 3 , 4 8 0 1 3 , 4 8 0 1 3 , 4 8 0 1 3 , 4 8 0 13,480 13,480 12 - 1 1 2 - 5 4 - 0 0 - 5 4 1 6 P O N D M A I N T E N A N C E 3 4 , 8 9 7 2 6 , 5 5 1 6 , 0 0 0 6 , 0 0 0 6 , 0 0 0 1 , 0 0 0 1 , 0 0 0 1 , 0 0 0 1 , 0 0 0 1 , 0 0 0 1,000 1,000 12 - 1 1 2 - 5 4 - 0 0 - 5 4 9 5 O U T S I D E R E P A I R & M A I N T E N A N C E 5, 2 0 1 3 , 1 2 5 1 1 , 5 3 4 6 , 0 0 0 1 1 , 0 0 0 7 , 2 0 0 7 , 2 0 0 8 , 6 4 0 8,640 8,640 10,368 10,369 Ex p e n d i t u r e s 4 0 , 0 9 8 2 9 , 6 7 6 1 7 , 5 3 4 1 2 , 0 0 0 1 7 , 0 0 0 8 , 2 0 0 8 , 2 0 0 9 , 6 4 0 9 , 6 4 0 9 , 6 4 0 11,368 11,369 Su r p l u s ( D e f i c i t ) ( 2 2 , 6 8 1 ) ( 1 1 , 0 6 7 ) 2 , 8 5 8 8 , 3 9 2 ( 3 , 5 2 0 ) 5 , 2 8 0 5 , 2 8 0 3 , 8 4 0 3 , 8 4 0 3 , 8 4 0 2,112 2,111 Fu n d B a l a n c e ( 2 0 , 1 0 8 ) ( 3 1 , 1 7 5 ) ( 3 6 , 4 9 9 ) ( 2 2 , 7 8 3 ) ( 2 6 , 3 0 3 ) ( 2 1 , 0 2 3 ) ( 1 5 , 7 4 3 ) ( 1 1 , 9 0 3 ) ( 8 , 0 6 3 ) ( 4 , 2 2 3 ) (2,111) - -5 0 . 1 5 % - 1 0 5 . 0 5 % - 2 0 8 . 1 6 % - 1 8 9 . 8 6 % - 1 5 4 . 7 2 % - 2 5 6 . 3 8 % - 1 9 1 . 9 9 % - 1 2 3 . 4 8 % - 8 3 . 6 4 % - 4 3 . 8 1 % - 1 8 . 5 7 % 0 . 0 0 % Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number CA #10 Tracking Number ADM 2016-84 Resolution Approving an Intergovernmental Agreement between the Illinois Office of the Comptroller and the City Regarding Access to the Comptroller’s Local Debt Recovery Program City Council – November 22, 2016 ADM – 11/16/16 Moved forward to CC consent agenda ADM 2016-84 Majority Approval See attached memo. Rob Fredrickson Finance Name Department As you may recall, recently the City Council approved an increase in the City’s collection fee from 25% to 35% (pass-thru fee paid by debtor), thus allowing staff to execute the contract with Municipal Collection Services, Inc. (MCSI) to be the City’s new collection agency. The primary reason that staff selected MCSI was that, in addition to its standard debt collection services, MCSI will also prepare and update all of the files necessary for the City to participate in the State Comptroller’s Local Debt Recovery Program. The Local Debt Recovery Program (LDRP), which was signed into law in December of 2011 (PA 097-0632), allows for the Illinois Office of the Comptroller (IOC) to enter into an intergovernmental agreement with local governments to collect unpaid debts such as parking tickets, other adjudication fines and outstanding utility bills. A summary of how the LDRP works is as follows:  The City would transfer debtor information (prepared by MCSI) to the Comptroller’s Office via the internet.  The Comptroller’s Office would then withhold any amounts due to the City from the debtor’s state tax refund, lottery proceeds, retirement/payroll check (state employees) or commercial payments. All withheld funds (plus a $15-$20 administrative fee – paid by the debtor) would be deposited into the Comptroller’s Local Debt Recovery Trust Fund.  The debtor would be provided written notice of the action and have 60 days to protest the deduction with the Comptroller’s Office.  If no protest is made at the end of the 60 day period, the amount owed would be transferred via ACH directly into the City’s bank account. By utilizing the Local Debt Recovery Program, in conjunction with MCSI’s collection efforts, management believes that the City will be able to maximize its collection efforts, without incurring any additional costs or increasing administrative burden for existing staff. In order to begin this process, staff is seeking authorization to enter into an intergovernmental agreement with the Illinois Comptroller’s Office. The agreement (Exhibit A), along with an informational packet (Exhibit B) about the program provided by the IOC, is attached for your review and consideration. Memorandum To: Administration Committee From: Rob Fredrickson, Finance Director Date: November 8, 2016 Subject: Local Debt Recovery Program (LDRP) Resolution No. 2016-_____ Page 1 Resolution No, 2016- _____ A RESOLUTION OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, APPROVING AN INTERGOVERNMENTAL AGREEMENT BETWEEN THE ILLINOIS OFFICE OF THE COMPTROLLER AND THE UNITED CITY OF YORKVILLE REGARDING ACCESS TO THE COMPTROLLER’S LOCAL DEBT RECOVERY PROGRAM WHEREAS, the United City of Yorkville, Kendall County, Illinois (the “City”) is a duly organized and validly existing non home-rule municipality created in accordance with the Constitution of the State of Illinois of 1970 and the laws of this State; and, WHEREAS, the Illinois Office of the Comptroller (the “IOC”) is a validly existing department of the Illinois government created in accordance with the Constitution of the State of Illinois of 1970; and, WHEREAS, 5 ILCS 220/3, 15 ILCS 405/10.05d, and the Constitution of the State of Illinois of 1970, Article VII, Section 10, empower the City and the IOC to contract with each other in any manner not prohibited by law; and, WHEREAS, both the State of Illinois and the City have a responsibility to collect debts owed to its respective public bodies; and, WHEREAS, IOC operates a system, known as the Comptroller’s Offset System, for collection of debt owed the State of Illinois by persons receiving payments from the State of Illinois; and, WHEREAS, the Illinois General Assembly specifically provided for the ability of the City to utilize the Comptroller’s Offset System when it amended Section 10.05 and added Section 10.05d to the State Comptroller Act; and, WHEREAS, the City has determined that it is in the best interests of its citizens and taxpayers to enter into an agreement with the IOC providing the City with access to the IOC’s Comptroller’s Offset System. NOW, THEREFORE, BE IT RESOLVED, by the Mayor and City Council of the United City of Yorkville, Kendall County, Illinois, as follows: Section 1. That the Intergovernmental Agreement by and between the Illinois Office of the Comptroller and the United City of Yorkville Regarding Access to the Comptroller’s Local Debt Recovery Program, attached hereto and made a part hereof, is hereby approved and the Resolution No. 2016-_____ Page 2 Mayor and City Clerk are hereby authorized to execute and deliver said Agreement on behalf of the United City of Yorkville. Section 2. The Mayor and City clerk are hereby authorized and directed to undertake any and all actions as may be required to implement the terms of said Agreement. Section 3. This Resolution shall be in full force and effect from and after its passage and approval as provided by law. Passed by the City Council of the United City of Yorkville, Kendall County, Illinois this ________ day of ____________________, 2016. ______________________________ CITY CLERK CARLO COLOSIMO ________ KEN KOCH ________ JACKIE MILSCHEWSKI ________ LARRY KOT ________ CHRIS FUNKHOUSER ________ JOEL FRIEDERS ________ DIANE TEELING ________ SEAVER TARULIS ________ Approved by me, as Mayor of the United City of Yorkville, Kendall County, Illinois, this _____ day of _______________, 2016. ______________________________ MAYOR Attest: ___________________________________ City Clerk 1 INTERGOVERNMENTAL AGREEMENT BY AND BETWEEN THE ILLINOIS OFFICE OF THE COMPTROLLER AND THE UNITED CITY OF YORKVILLE REGARDING ACCESS TO THE COMPTROLLER’S LOCAL DEBT RECOVERY PROGRAM This Intergovernmental Agreement (“the Agreement”) is hereby made and entered into as of the date of execution by and between the Illinois Office of the Comptroller (hereinafter “IOC”) and the United City of Yorkville (hereinafter “the local unit”), in order to provide the named local unit access to the Local Debt Recovery Program for purposes of collecting both tax and nontax debts owed to the named local unit. Each of the parties hereto is a “public agency” as defined in Section 2 of the Intergovernmental Cooperation Act [5 ILCS 220/2]. WHEREAS, both the State of Illinois and the local unit have a responsibility to collect debts owed to its respective public bodies; WHEREAS, IOC operates a system, known as the Comptroller’s Offset System (hereinafter, “the System”), for collection of debt owed the State by persons receiving payments from the State; WHEREAS, the Illinois General Assembly specifically provided for the ability of the local unit to utilize the System when it amended Section 10.05 and added Section 10.05d to the State Comptroller Act [P.A. 97-632; 15 ILCS 405/10.05 and 10.05d]; WHEREAS, IOC and the local unit are empowered under the Illinois Constitution [Ill. Const., Art. VII, Sec. 10], Section 3 of the Intergovernmental Cooperation Act [5 ILCS 220/3], and Section 10.05d of the State Comptroller Act (hereinafter, “the Act”) [15 ILCS 405/10.05d] to contract with each other in any manner not prohibited by law; NOW THEREFORE, in consideration of the foregoing recitals and the mutual covenants and promises contained herein, the sufficiency of which is hereby acknowledged, the parties do hereby agree as follows: Article I – Purpose The purpose of the Agreement between the IOC and the local unit is to establish the terms and conditions for the offset of the State’s tax and nontax payments in order to collect tax and nontax debts owed to the local unit. Article II – Authority The authority for State payment offset is granted under Section 10.05 of the Act [15 ILCS 405/10.05] and the authority for entering into this Agreement is granted under Section 10.05d of the Act [15 ILCS 405/10.05d], Section 3 of the Intergovernmental Cooperation Act [5 ILCS 220/3], and Article VII of the Illinois Constitution [Ill. Const., Art. VII, Sec. 10]. 2 Article III – State Payment Offset Requirements and Operations A. Legal Requirements. The offset of State payments shall be conducted pursuant to the authority granted in Section 10.05 and 10.05d of the Act [15 ILCS 405/10.05 and 10.05d] and the requirements set forth in this Agreement. 1. Definition of “Debt” (a) For purposes of this Agreement, debt shall mean any monies owed to the local unit which is less than 7 years past the date of final determination, as confirmed by the local unit in Article III(A)(2)(a)(viii) of this Agreement. (b) No debt which is more than 7 years past the date of final determination may be placed or may remain on the System. (c) No debt which has resulted in the issuance of a warrant for the arrest of the debtor may be placed or remain on the System so long as that warrant for arrest is active. (d) No debt which has resulted in the attachment of a lien on any personal property or other personal interest of the debtor shall be placed or remain on the System so long as that lien is attached to that property or interest. 2. Due Process & Notification (a) Before submitting a debt to IOC for State payment offset, the local unit must comply with all of the notification requirements of this Agreement. For purposes of this Agreement, notification of an account or claim eligible to be offset shall occur when the local unit submits to IOC the following information: (i) the name and address and/or another unique identifier of the person against whom the claim exists; (ii) the amount of the claim then due and payable to the local unit; (iii) the reason why there is an amount due to the local unit (i.e., tax liability, overpayment, etc.); (iv) the time period to which the claim is attributable; (v) the local entity to which the debt is owed; (vi) a description of the type of notification has been given to the person against whom the claim exists and the type of opportunity to be heard afforded to such a person; 3 (vii) a statement as to the outcome of any hearings or other proceedings held to establish the debt, or a statement that no hearing was requested; and, (viii) the date of final determination of the debt. (b) IOC will not process a claim under the Agreement until notification has been received from the local unit that the debt has been established through notice and opportunity to be heard. (c) The local unit is required to provide the debtor with information about a procedure to challenge the existence, amount, and current collectability of the debt prior to the submission of a claim to IOC for entry into the System. The decision resulting from the utilization of this procedure must be reviewable. 3. Certification (a) The chief officer of the local unit shall, at the time the debt is referred, certify that the debt is past due and legally enforceable in the amount stated, and that there is no legal bar to collection by State payment offset. (b) Only debts finally determined as currently due and payable to the local unit may be certified to IOC as a claim for offset. (c) The chief officer of the local unit may delegate to a responsible person or persons the authority to execute the statement of the claim required by the Agreement. (d) This delegation of authority shall be made on either electronic or paper based forms provided by the Comptroller. (e) For purposes of this Agreement, “chief officer of the local unit” means the Finance Director. (f) The chief officer hereby acknowledges and agrees that he/she will ensure that the login information into any electronic system provided by the Office of the Comptroller will remain confidential, that only active employees of the local unit may be granted the delegation of authority provided for in Part (c) of this Subsection, and that under no circumstances is a vendor, agent, consultant, collector or any other third-party representative of the local unit authorized to submit or certify debt to IOC on behalf of the local unit. 4. Notification of Change in Status 4 (a) The chief officer must notify IOC as soon as possible, but in no case later than 30 days, after receiving notice of a change in the status of an offset claim. (b) A change in status may include, but is not limited to, payments received other than through a successful offset, the filing of a bankruptcy petition, the death of the debtor, or the expiration of the ability for the debt to remain on the System, as provided for in Article III(A)(1)(b) of this Agreement. 5. Notification of Change in the Chief Officer (a) The local unit shall be responsible for notifying IOC as soon as is practicable in the event the chief officer named in the Agreement is no longer an officer or employee of the local unit or is otherwise unable to perform the certification process provided for in Subsection 3 of this Section. (b) Upon obtaining knowledge that the chief officer is no longer an officer or employee of the local unit or is otherwise unable to perform the certification process provided for in Subsection 3 of this Section, whether through notification by the local unit or by any other means, IOC shall suspend the authority for the chief officer and any of his or her designees to certify debt to IOC. (c) The local unit shall be responsible for updating records with IOC in the event of a change in the chief officer in order to reestablish certification authority and resume collection by State payment offset. B. Operational Requirements 1. Technical Requirements. IOC agrees to work with the local unit to facilitate information and data procedures as provided for in this Agreement. The local unit agrees to adhere to the standards and practices of IOC when transmitting and receiving data. The chief officer shall assume the responsibility of providing updates to the debtor records on file with IOC in order to ensure an equitable resolution of the debts owed to the local unit. 2. Fee. A fee may be charged to the debtor and shall be no more than $20 per payment transaction. The fee will be deducted from the payment to be offset prior to issuance to the local unit. 3. Offset Notices. IOC will send offset notices to the debtor upon processing a claim under the Act and this Agreement. The notice will state that a request has been made to make an offset against a payment due to the debtor, identify the local unit as the entity submitting the request, provide the debtor with a phone number made available pursuant to Article III 5 (B)(6) of this Agreement, and inform the debtor that they may formally protest the offset within sixty (60) days of the written notice. 4. IOC Protest Process. If a protest is received, IOC will determine the amount due and payable to the local unit. This determination will be made by a Hearing Officer and will be made in light of all information relating to the transaction in the possession of IOC and any other information IOC may request and obtain from the local unit and the debtor subject to the offset. If IOC requests information from the local unit relating to the offset, the local unit will respond within sixty (60) days of IOC’s request. IOC may grant the local unit an additional sixty (60) day extension for time to respond. The local unit shall complete an adjudication review with IOC in order to evaluate the local unit and the protest process prior to the offset of any State payments. 5. IOC Hearing Officer. The local unit hereby agrees to provide the Hearing Officer with any information requested in an efficient and timely manner in order to facilitate the prompt resolution to protests filed as a result of this Agreement. For purposes of this Agreement, any decision rendered by the Hearing Officer shall be binding on the local unit and shall be the final determination on the matter. The Hearing Officer may continue the review of a protest at his/her discretion in order to assure an equitable resolution. 6. Local Unit Call Center. The local unit hereby agrees to provide a working phone number which IOC will furnish to persons offset under this Agreement. The local unit shall ensure that the phone number is properly staffed in order to provide information about the debt the local unit is offsetting under this Agreement. The phone number for purposes of this Section and the Agreement is: 630/553-8354. 7. Debt Priorities. If a debtor has more than one local unit debt, the debt with the oldest date of entry on the System shall be offset first. 8. Transfer of Payment. Transfer of payment by IOC to the local unit shall be made in the form of electronic funds transfer (EFT). Nothing in this section or this Agreement shall limit the ability of either party to modify this Agreement at a later date in order to provide for an alternative method(s) of payment transfer. 9. IOC Refunds. If IOC determines that a payment is erroneous or otherwise not due to the local unit, IOC will process a refund of the offset, and refund the amount offset to the debtor. In the event the refund results in only a partial refund to the debtor, IOC will retain the fee referenced in Article III, Paragraph B, Section 2 above. The fee will only be refunded to the debtor in the event of a full refund of the offset amount. 10. Local Unit Refunds. The local unit is responsible for refunding monies to the debtor, including any and all administrative fees collected by IOC, if 6 an offset occurred due to inaccurate debt information or over collection, and the local unit has already received payment from IOC. IOC will only refund monies in the event that a payment has not yet been made to the local unit. 11. Third-Party Matching Services. IOC may utilize the services of a third- party vendor to assist in the identification of individual debtors. The local unit shall review and add any valid matches which result from the assistance of the third-party vendor within 30 days of receipt of the updated records. If the local unit is unable to add the valid matches within 30 days of receipt of the updated records, the chief officer must notify IOC as to the reason the local unit is not able to add the records in addition to a time frame for adding the records in the future. Article IV – Permissible Use of Information IOC acknowledges that the local unit is providing sensitive information about local debts for the purpose of conducting offsets under the Agreement. As such, IOC will use the information solely in connection with the Local Debt Recovery Program. IOC shall safeguard the local information in the same manner as it protects State debt information. The local unit acknowledges that IOC is providing sensitive information about State payments for the purpose of conducting offsets under the Agreement. As such, the local unit will use the information solely in connection with the Local Debt Recovery Program. The local unit shall safeguard State information in the same manner as it protects local debt information. The parties may use information in any litigation involving the parties, when such information is relevant to the litigation. Article V – Term of the Agreement and Modifications The Agreement becomes effective as of the Effective Date and shall remain in effect until it is terminated by one of the parties. Either party may terminate this Agreement by giving the other party written notice at least thirty (30) days prior to the effective date of the termination. Any modifications to the Agreement shall be in writing and signed by both parties. Article VI – No Liability to Other Parties Except for the fees described in Article III, paragraph B, Section 2 above, each party shall be responsible for its own costs incurred in connection with the Agreement. Each party shall be responsible for resolving and reconciling its own errors, but shall not be liable to any other parties for damages of any kind as a result of errors. Each party shall be liable for the acts and omissions of its own employees and agents. The Agreement does not confer any rights or benefits on any third party. Article VII – Issue Resolution 7 The parties acknowledge that IOC is ultimately responsible for the development, design and operation of the System. Subject to that understanding, the parties agree to work cooperatively to resolve any matters that arise during the development, design and implementation of the program. If an issue cannot be resolved informally by mutual agreement of staff personnel, then the parties agree to elevate the issue to a senior level manager for resolution of the issue. For purposes of the Agreement, the “senior level managers” are: 1. IOC: Robert Dulski, Director – Department of Government and Community Affairs 2. Local Unit: Rob Fredrickson, rfredrickson@yorkville.il.us - United City of Yorkville Article VIII – Contacts The points of contacts for this Agreement are: IOC: Alissa Camp, General Counsel Illinois Office of the Comptroller 325 West Adams Springfield, Illinois 62704 Phone: 217/782-6000 Fax: 217/782-2112 E-mail: CampAJ@mail.ioc.state.il.us Local Unit: Kathleen Field Orr, City Attorney Kathleen Field Orr & Associates 53 West Jackson Blvd. Suite 9530 Chicago, Illinois 60604 Phone: 312/382-2113 Email: kfo@kfoassoc.com Article IX – Acceptance of Terms and Commitment The signing of this document by authorized officials forms a binding commitment between IOC and the United City of Yorkville. The parties are obligated to perform in accordance with the terms and conditions of this document, any properly executed modification, addition, or amendment thereto, any attachment, appendix, addendum, or supplemental thereto, and any documents and requirements incorporated by reference. By their signing, the signatories represent and certify that they possess the authority to bind their respective organizations to the terms of this document, and hereby do so. [Signature Page Follows] 8 IN WITNESS WHEREOF, the Illinois Office of the Comptroller and the United City of Yorkville by the following officials sign their names to enter into this agreement. ILLINOIS OFFICE OF THE COMPTROLLER By: _______________________________________ Date: ___________________ Name: Leslie Geissler Munger Title: Comptroller UNITED CITY OF YORKVILLE By: _______________________________________ Date: ___________________ Name: Gary J. Golinski Title: Mayor Updated 9/24/2012 A PARTNERSHIP WITH LOCAL GOVERNMENTS Updated 9/24/2012 LOCAL DEBT RECOVERY PROGRAM  Prior to the Comptroller issuing a state tax refund, commercial payment, lottery winning, or payroll check, the amount owed to the local government plus an administrative fee will be deducted and deposited in the Comptroller’s Local Debt Recovery Trust Fund.  The debtor will be provided with a written notice of the action and has 60 days to protest the deduction with the Illinois Office of the Comptroller.  If no protest is made at the end of the 60 day period, the amount owed will be transferred to the local unit of government.  Other payments will be processed as protests are adjudicated.  Payments to local units of government will be made on a weekly basis and will be consolidated to include all debts owed to the unit of government for that week.  The same laws governing involuntary withholdings apply to the Local Debt Recovery Program. Contact the Illinois Office of the Comptroller’s Government and Community Affairs Department for more information at (312) 814 -2488. Under a measure signed into law in December of 2011, the Local Debt Recovery Program will allow the Illinois Office of the Comptroller to enter into an Intergovernmental Agreement (IGA) with counties, municipalities, school districts, community colleges, public universities and other local governments to collect unpaid debt such as parking tickets, fines, fees, and other types of outstanding obligations. THE PROGRAM HOW IT WORKS Updated 9/24/2012 LOCAL DEBT RECOVERY PROGRAM FREQUENTLY ASKED QUESTIONS Is there a maximum amount that can be deducted from tax refunds, commercial payments and state payroll checks? 100% of debt owed can be deducted from tax refunds, lottery winnings and commercial payment checks. However, if a local debt exists from an individual who receives a state payroll check, no more than 25% of the employee’s disposable income (i.e. net income) can be deducted. Local governments may submit claims for the entire amount owed and the Illinois Office of the Comptroller will compute the amount available for debt recovery. Are any types of state checks exempt from the Local Debt Recovery Program? Yes, Senior Circuit Breaker, Secretary of State Refund, Illinois Pre-Paid Tuition Trust Fund, and Retirement Payments are exempt. exempt from the Local Debt Recovery Program as well as any other payments exempt by statute. Is there a cost to the local government for participating in the Local Debt Recovery program? No. The program is funded by an administrative fee paid by the individual who owes the debt. The program will involve some of the local government’s staff time to submit debtor records to the Office of the Comptroller and maintain debtor records after debt as been recovered. Will Local Debt Recovery Program payments be late like other State of Illinois payments? No. Once a debt is deducted from a state payment, the amount is transferred into the Local Debt Recovery Trust Fund where it will be held for 60 days during the appeals process. If no appeal is made, the amount with be transferred out of the fund at the end of the 60-day period. Payments will be made on a weekly basis. If an appeal is made and the debtor’s appeal is rejected, the amount owed to the local government will be transferred out of the Local Debt Recovery Trust Fund after the determination on the appeal is made. Updated 9/24/2012 LOCAL DEBT RECOVERY PROGRAM FREQUENTLY ASKED QUESTIONS Is there an order of who gets paid first when multiple debts exist? If an individual or entity owes multiple units of government, state and federal government debts are paid first. Following that, any debts owed to local governments will be paid on a “first in, first out” manner based on the date that a debt record was placed on the IOC system (through the Maintenance Add process). Can debt collection agencies assist municipalities with managing debt records for the Comptroller’s Local Debt Recovery Program? While all information (debt records, etc) provided to the Illinois Office of the Comptroller must come from the Local Claiming Entity (LCE); a collection agency can assist the LCE with preparation and maintenance of debt records. Can a municipality provide the collection agency phone number in place of a municipal phone number if debtors have questions about a specific debt? No. The phone number can’t be a collection agency line. It needs to be a customer service line within the LCE office. Updated 9/24/2012 LOCAL DEBT RECOVERY PROGRAM STATUTE: PA 097-0632 Public Act 097-0632 (HB0384 Enrolled) AN ACT concerning State government. Be it enacted by the People of the State of Illinois, represented in the General Assembly: Section 5. The State Comptroller Act is amended by changing Section 10.05 and by adding Section 10.05d as follows: (15 ILCS 405/10.05) (from Ch. 15, par. 210.05) Sec. 10.05. Deductions from warrants; statement of reason for deduction. Whenever any person shall be entitled to a warrant or other payment from the treasury or other funds held by the State Treasurer, on any account, against whom there shall be any then due and payable account or claim in favor of the State, or to the United States upon certification by the Secretary of the Treasury of the United States, or his or her delegate, pursuant to a reciprocal offset agreement under subsection (i-1) of Section 10 of the Illinois State Collection Act of 1986, or a unit of local government, a school district, or a public institution of higher education, as defined in Section 1 of the Board of Higher Education Act, upon certification by that entity then due and payable, the Comptroller, upon notification thereof, shall ascertain the amount due and payable to the State, or to the United States, the unit of local government, the school district, or the public institution of higher education, as aforesaid, and draw a warrant on the treasury or on other funds held by the State Treasurer, stating the amount for which the party was entitled to a warrant or other payment, the amount deducted therefrom, and on what account, and directing the payment of the balance; which warrant or payment as so drawn shall be entered on the books of the Treasurer, and such balance only shall be paid. The Comptroller may deduct any one or more of the following: (i) the entire amount due and payable to the State or may deduct a portion of the amount due and payable to the State in accordance with the request of the notifying agency; Updated 9/24/2012 LOCAL DEBT RECOVERY PROGRAM STATUTE: PA 097-0632 (ii) , and may deduct the entire amount due and payable to the United States, or may deduct a portion of the amount due and payable to the United States, in accordance with a reciprocal offset agreement under sub- section (i-1) of Section 10 of the Illinois State Collection Act of 1986; or (iii) the entire amount due and payable to the unit of local government, school district, or public institution of higher education or a portion of the amount due and payable to that entity in accordance with an intergovernmental agreement authorized under this Section and Section 10.05d. No request from a notifying agency, or from the Secretary of the Treasury of the United States, a unit of local government, a school district, or a public institution of higher education for an amount to be deducted under this Section from a wage or salary payment, or from a contractual payment to an individual for personal services, shall exceed 25% of the net amount of such payment. "Net amount" means that part of the earnings of an individual remaining after deduction of any amounts required by law to be withheld. For purposes of this provision, wage, salary or other payments for personal services shall not include final compensation payments for the value of accrued vacation, overtime or sick leave. Whenever the Comptroller draws a warrant or makes a payment involving a deduction ordered under this Section, the Comptroller shall notify the payee and the State agency that submitted the voucher of the reason for the deduction and he or she shall retain a record of such statement in his or her records. As used in this Section, an "account or claim in favor of the State" includes all amounts owing to "State agencies" as defined in Section 7 of this Act. However, the Comptroller shall not be required to accept accounts or claims owing to funds not held by the State Treasurer, where such accounts or claims do not exceed $50, nor shall the Comptroller deduct from funds held by the State Treasurer under the Senior Citizens and Disabled Persons Property Tax Relief and Pharmaceutical Assistance Act or for payments to institutions from the Illinois Prepaid Tuition Trust Fund (unless the Trust Fund moneys are used for child support). The Comptroller and the Department of Revenue shall enter into an interagency agreement to establish responsibilities responsibility, duties, and procedures relating to deductions from lottery prizes awarded under Section 20.1 of the Illinois Lottery Law. Updated 9/24/2012 LOCAL DEBT RECOVERY PROGRAM STATUTE: PA 097-0632 The Comptroller may enter into an intergovernmental agreement with the Department of Revenue and the Secretary of the Treasury of the United States, or his or her delegate, to establish responsibilities, duties, and procedures relating to reciprocal offset of delinquent State and federal obligations pursuant to subsection (i-1) of Section 10 of the Illinois State Collection Act of 1986. The Comptroller may enter into intergovernmental agreements with any unit of local government, school district, or public institution of higher education to establish responsibilities, duties, and procedures to provide for the offset, by the Comptroller, of obligations owed to those entities. (Source: P.A. 97-269, eff. 1-1-12.) (15 ILCS 405/10.05d new) Sec. 10.05d. Deductions for delinquent obligations owed to units of local government, school districts, and public institutions of higher education. Pursuant to Section 10.05 and this Section, the Comptroller may enter into intergovernmental agreements with a unit of local government, a school district, or a public institution of higher education in order to provide for (i) the use of the Comptroller's offset system to collect delinquent obligations owed to that entity and (ii) the payment to the Comptroller of a processing charge of up to $15 per transaction for such offsets. The Comptroller shall deduct, from a warrant or other payment described in Section 10.05, in accordance with the procedures provided therein, its processing charge and the amount certified as necessary to satisfy, in whole or in part, the delinquent obligation owed to the unit of local government, school district, or public institution of higher education, as applicable. The Comptroller shall provide the unit of local government, school district, or public institution of higher education, as applicable, with the address to which the warrant or other payment was to be mailed and any other information pertaining to each person from whom a deduction is made pursuant to this Section. All deductions ordered under this Section and processing charges imposed under this Section shall be deposited into the Comptroller Debt Recovery Trust Fund, a special fund that the Comptroller shall use for the collection of deductions and processing charges, as provided by law, and the payment of deductions and administrative expenses, as provided by law. Updated 9/24/2012 LOCAL DEBT RECOVERY PROGRAM STATUTE: PA 097-0632 Upon processing a deduction, the Comptroller shall give written notice to the person subject to the offset. The notice shall inform the person that he or she may make a written protest to the Comptroller within 60 days after the Comptroller has given notice. The protest shall include the reason for contesting the deduction and any other information that will enable the Comptroller to determine the amount due and payable. The intergovernmental agreement entered into under Section 10.05 and this Section shall establish procedures through which the Comptroller shall determine the validity of the protest and shall make a final disposition concerning the deduction. If the person subject to the offset has not made a written protest within 60 days after the Comptroller has given notice or if a final disposition is made concerning the deduction, the Comptroller shall pay the deduction to the unit of local government, school district, or public institution of higher education, as applicable, from the Comptroller Debt Recovery Trust Fund. Section 10. The Illinois Income Tax Act is amended by changing Section 911.3 as follows: (35 ILCS 5/911.3) Sec. 911.3. Refunds withheld; order of honoring requests. The Department shall honor refund withholding requests in the following order: (1) a refund withholding request to collect an unpaid State tax; (2) a refund withholding request to collect certified past due child support amounts under Section 2505-650 of the Department of Revenue Law of the Civil Administrative Code of Illinois; (3) a refund withholding request to collect any debt owed to the State; (4) a refund withholding request made by the Secretary of the Treasury of the United States, or his or her delegate, to collect any tax liability arising from Title 26 of the United States Code; (4.5) a refund withholding request made by the Secretary of the Treasury of the United States, or his or her delegate, to collect any nontax debt owed to the United States as authorized under subsection (i-1) of Section 10 of the Illinois State Collection Act of 1986; Updated 9/24/2012 LOCAL DEBT RECOVERY PROGRAM STATUTE: PA 097-0632 (4.6) a refund withholding request to collect any debt owed to a unit of local government, school district, or public institution of higher education collected under an intergovernmental agreement entered into under Sections 10.05 and 10.05d of the State Comptroller Act; (5) a refund withholding request pursuant to Section 911.2 of this Act; and (6) a refund withholding request to collect certified past due fees owed to the Clerk of the Circuit Court as authorized under Section 2505-655 of the Department of Revenue Law of the Civil Administrative Code of Illinois. (Source: P.A. 97-269, eff. 1-1-12.) Section 15. "An Act concerning State government", approved August 8, 2011, Public Act 97-269, is amended by adding Section 99 as follows: (P.A. 97-269, Sec. 99 new) Sec. 99. Effective date. This Act (Public Act 97-269) takes effect on the effective date of this amendatory Act of the 97th General Assembly or January 1, 2012, whichever is earlier. Section 99. Effective date. This Act takes effect upon becoming law. Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Minutes #1 Tracking Number Minutes of the Regular City Council – October 25, 2016 City Council – November 22, 2016 Majority Approval Approval of Minutes Beth Warren City Clerk Name Department DRAFT MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, HELD IN THE CITY COUNCIL CHAMBERS, 800 GAME FARM ROAD ON TUESDAY, OCTOBER 25, 2016 Mayor Golinski called the meeting to order at 7:00 p.m. and led the Council in the Pledge of Allegiance. City Clerk Warren called the roll. Ward I Koch Present Colosimo Absent Ward II Milschewski Present Kot Present Ward III Frieders Present Funkhouser Present Ward IV Tarulis Present Teeling Present Also present: City Clerk Warren, City Attorney Orr, City Administrator Olson, Police Chief Hart, Deputy Chief of Police Hilt, Public Works Director Dhuse, Finance Director Fredrickson, EEI Engineer Sanderson, Community Development Director Barksdale-Noble, Director of Parks and Recreation Evans, Assistant City Administrator Willrett QUORUM A quorum was established. AMENDMENTS TO THE AGENDA None. PRESENTATIONS None. PUBLIC HEARINGS None. CITIZEN COMMENTS ON AGENDA ITEMS None. CONSENT AGENDA 1. Disposal of Police Vehicles – authorize staff to dispose of 2007 Chevy Impala (M5), 2003 Chevy Impala (M9), 2004 Chevy Impala (M17), 2009 Chevy Impala (M19), and 2005 Chevy Tahoe (M20) via a bid process (PS 2016-17) 2. Ordinance 2016-57 to Amend the Ordinance Violation for Possession of Cannabis – authorize Mayor and City Clerk to execute (PS 2016-18) 3. Wrigley EDP Project – Change Order No. 1 – authorize Mayor to execute (PW 2016-69) 4. Disposal and Purchase of Public Works Vehicles – authorize staff to dispose of 2002 Ford F350 Truck - VIN # 1FDWF37S92ED27323, 2003 Ford F350 Truck - VIN # 1FDWF37S83ED42302, 2004 Ford F150 Truck - VIN # 2FTRF17W63CA55586, 2004 Ford F150 Truck - VIN # 2FTRF17WX4CA17005 via a bid process and authorize staff to purchase three new trucks as outlined in the memo from Public Works Director Eric Dhuse dated October 3, 2016 (PW 2016- 70) 5. 2016 Sanitary Sewer Lining – Change Order No. 2 – authorize Mayor to execute (PW 2016-73) 6. Monthly Treasurer’s Report for September 2016 (ADM 2016-65) 7. Tax Levy Estimate – approve a tax levy estimate for 2016, to be used for purposes of conducting a public hearing on the tax levy in the amount of $3,793,185. (ADM 2016-69) 8. Ordinance 2016-58 Establishing Prohibitions of Tampering or Theft from the City’s Waterworks System – authorize Mayor and City Clerk to execute (ADM 2016-70) 9. Ordinance 2016-59 Increasing the Fee for Referral of Delinquent Accounts to a Collection Agency – authorize Mayor and City Clerk to execute (ADM 2016-71) 10. Ordinance 2016-60 Approving a First Amendment to the Intergovernmental Agreement between the City and the Fox Metro Water Reclamation District – authorize Mayor and City Clerk to execute (ADM 2016-72) Mayor Golinski entertained a motion to approve the consent agenda as presented. So moved by Alderman Milschewski; seconded by Alderman Tarulis. Motion approved by a roll call vote. Ayes-7 Nays-0 The Minutes of the Regular Meeting of the City Council – October 25, 2016 – Page 2 of 3 Milschewski-aye, Tarulis-aye, Frieders-aye, Funkhouser-aye, Koch-aye, Teeling-aye, Kot-aye MINUTES FOR APPROVAL None. BILLS FOR PAYMENT Mayor Golinski stated that the bills were $1,330,296.85. REPORTS MAYOR’S REPORT Ordinance 2016-61 Approving the Purchase Agreement by and Among Don Harbecke and the City (Sale of the Downtown Caboose) (CC 2016-58) Mayor Golinski entertained a motion to approve an ordinance approving the purchase agreement by and among Don Harbecke and the City for the sale of the downtown caboose and authorize the Mayor and City Clerk to execute. So moved by Alderman Kot; seconded by Alderman Milschewski. Mayor Golinski believes this is a very good deal. Motion approved by a roll call vote. Ayes-7 Nays-0 Teeling-aye, Koch-aye, Kot-aye, Frieders-aye, Tarulis-aye, Funkhouser-aye, Milschewski-aye Ordinance 2016-62 Authorizing the Third Amendment to the Annual Budget for the Fiscal Year Commencing on May 1, 2016 and Ending on April 30, 2017 (CC 2016-59) Mayor Golinski entertained a motion to approve an ordinance authorizing the third amendment to the annual budget for the fiscal year commencing on May 1, 2016 and ending on April 30,2017 and authorize the Mayor and City Clerk to execute. So moved by Alderman Tarulis; seconded by Alderman Milschewski. Motion approved by a roll call vote. Ayes-7 Nays-0 Koch-aye, Kot-aye, Frieders-aye, Tarulis-aye, Funkhouser-aye, Milschewski-aye, Teeling-aye PUBLIC WORKS COMMITTEE REPORT Ordinance 2016-63 Establishing a Filing Fee for the Program of Notice and Reporting of the Testing Results of Backflow Prevention Devices (PW 2016-68) Alderman Funkhouser made a motion to approve an ordinance establishing a filing fee for the program of notice and reporting of the testing results of backflow prevention devices and authorize the Mayor and City Clerk to execute; seconded by Alderman Frieders. Alderman Frieders asked a question and Community Development Director Barksdale-Noble answered. Alderman Funkhouser said the only reason this is on the Public Works Committee Report is because this is something that the committee is removing from the general fund as a tax that the City has on its levy. Motion approved by a roll call vote. Ayes-7 Nays-0 Teeling-aye, Koch-aye, Kot-aye, Frieders-aye, Tarulis-aye, Funkhouser-aye, Milschewski-aye ECONOMIC DEVELOPMENT COMMITTEE REPORT No report. PUBLIC SAFETY COMMITTEE REPORT No report. ADMINISTRATION COMMITTEE REPORT Resolution of the United City of Yorkville Establishing the Terms for its Continued Participation in the Aurora Area Convention and Visitors Bureau (AACVB) (ADM 2014-89) Alderman Milschewski said for the last year the Administration Committee has been looking at other options for the AACVB. There are three options available. City Administrator Olson described the three options. He is looking for feedback. Alderman Frieders discussed this ordinance. He believes the AACVB pilot program is the direction the Council should go. Alderman Kot asked if the City stays with the AACVB, then what is the contract. City Administrator Olson said the pilot program is a year term. The Minutes of the Regular Meeting of the City Council – October 25, 2016 – Page 3 of 3 Alderman Funkhouser explained why it was going to be a pilot program. Alderman Teeling asked if the pilot program is being given to other communities. Mayor Golinski stated three communities. Yorkville, North Aurora, and Sandwich are eligible. Alderman Funkhouser stated there are qualifications that the City has to meet to be able to be eligible. He explained how a community can become eligible. Alderman Milschewski asked if the City goes back to the AACVB then with the 40% investment it is going to take Yorkville City's staff time. City Administrator Olson said this was discussed briefly at a staff meeting. He thinks the AACVB in house staff would be utilized. Yorkville would have the AACVB staff pitch to the United City of Yorkville its plan for the year. Yorkville staff would review it, and bring Yorkville's recommendation to the board. Alderman Milschewski asked for more specifics. City Administrator Olson answered. Alderman Funkhouser said the AACVB is not a membership organization. City Administrator Olson stated there is one more year left and the City is required to notify the AACVB of its decision. Mayor Golinski stated to Alderman Funkhouser that in the pilot program it mentions that the AACVB staff time is not part or the 40%, $28,000. He asked Alderman Funkhouser if there was any mention, at the board level, of charging the three municipalities for AACVB staff time. Alderman Funkhouser stated that it was discussed and ruled out. He said it is possible, but it is not the intent of the AACVB to charge. Alderman Funkhouser thinks this pilot program is a good program. He hopes it would be successful for the City of Yorkville. Mayor Golinski stated it seems everything the City has asked for from the AACVB is included in this pilot program. Alderman Kot discussed the options. He is impressed with the pilot program and is leaning towards that. Alderman Milschewski and City Administrator Olson discussed the third option. Alderman Funkhouser recapped the options. His recommendation is to stay with the AACVB. Alderman Teeling feels the AACVB has fulfilled what the City asked of them. She has always wanted to stay with the AACVB and still feels that way. She thanked Alderman Funkhouser for all his work on this issue. Alderman Milschewski feels that the City should keep one of these other options in mind. Alderman Tarulis feels the pilot program really does respond to the concerns he has heard from this City Council. It is the best alternative of the three. He is supportive of this resolution. Alderman Koch thinks the Council will know within six months if it is working. Mayor Golinski said he has a consensus. City Administrator Olson thinks this will require a vote at the next City Council meeting. PARK BOARD No report. PLAN COMMISSION No report. ZONING BOARD OF APPEALS No report. CITY COUNCIL REPORT No report. CITY CLERK’S REPORT No report. COMMUNITY & LIAISON REPORT None. STAFF REPORT No report. ADDITIONAL BUSINESS None. EXECUTIVE SESSION None. CITIZEN COMMENTS None. ADJOURNMENT Mayor Golinski stated meeting adjourned. Meeting adjourned at 7:34 p.m. Minutes submitted by: Beth Warren, City Clerk, City of Yorkville, Illinois Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Minutes #2 Tracking Number Minutes of the Special City Council – October 25, 2016 City Council – November 22, 2016 Majority Approval Approval of Minutes. Lisa Pickering Administration Name Department MINUTES OF THE SPECIAL MEETING OF THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, HELD IN THE CITY COUNCIL CHAMBERS, 800 GAME FARM ROAD ON TUESDAY, OCTOBER 25, 2016 Mayor Golinski called the meeting to order at 5:30 p.m. and led the Council in the Pledge of Allegiance. ROLL CALL Deputy City Clerk Pickering called the roll. Ward I Colosimo Absent Koch Present Ward II Milschewski Present Kot Present Ward III Funkhouser Present Frieders Present Ward IV Teeling Absent Tarulis Present Also present: Deputy City Clerk Pickering, Attorney Orr, City Administrator Olson, and Interim City Administrator Willrett. QUORUM A quorum was established. CITIZEN COMMENTS None. BUSINESS Home Rule Discussion City Administrator Olson gave a PowerPoint presentation on Home Rule (see attached). The City has a referendum on the November 8, 2016 ballot asking residents if the City should become a home rule unit of government and the purpose of the presentation was to provide general information on home rule municipalities. The presentation explained what home rule is, what changes would occur if the City became home rule, the concerns about being a home rule municipality, and also the possibilities for the City if it became home rule. After the presentation, city resident Rachael LaRue spoke in favor of the City becoming a Home Rule municipality. ADJOURNMENT Mayor Golinski adjourned the City Council meeting at 7:01 p.m. Minutes submitted by: Lisa Pickering, Deputy City Clerk, City of Yorkville, Illinois DRAFT Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Minutes #3 Tracking Number Minutes of the Special City Council – October 29, 2016 City Council – November 22, 2016 Majority Approval Approval of Minutes Beth Warren City Clerk Name Department DRAFT MINUTES OF THE SPECIAL MEETING OF THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, HELD IN THE CITY COUNCIL CHAMBERS, 800 GAME FARM ROAD ON SATURDAY, OCTOBER 29, 2016 Mayor Golinski called the meeting to order at 9:00 a.m. and led the Council in the Pledge of Allegiance. City Clerk Warren called the roll. Ward I Koch Present Colosimo Present Ward II Milschewski Present (Arrived at 10:13) Kot Present Ward III Frieders Present Funkhouser Present Ward IV Tarulis Present Teeling Absent Also present: City Clerk Warren, City Administrator Olson, Police Chief Hart, Public Works Director Dhuse, Finance Director Fredrickson, EEI Engineer Sanderson, Community Development Director Barksdale-Noble, Building Code Official Ratos, Director of Parks and Recreation Evans, Deputy Clerk Pickering, Assistant City Administrator Willrett, Administrative Intern Kathman QUORUM A quorum was established. CITIZEN COMMENTS None. BUSINESS – Goal Setting Session City Administrator Olson stated that there are existing goals on the table. The y are listed below. The 2015 / 2016 goals were then discussed among the aldermen: 1. Downtown Planning 2. South Side Development - 3. Municipal Building Needs and Planning 4. Capital Improvement Plan 5. Manufacturing and Industrial Development 6. Vehicle Replacement 7. Riverfront Park Development 8. Revenue Growth 9. Modernize City Code 10. Staffing 11. YBSD 12. Automation and Technology 13. Strategic Planning 14. Flat Property Taxes 15. Sidewalks and Trail Funding and Planning 16. Filling Storefronts 17. Build Program to general fund 18. Decreased Property Taxes 19. Employee Salary Survey 20. Committee Restructure 21. Public Relations and Outreach 22. Consolidation and Shared Services 23. Special Events Planning 24. AACVB Marketing City Administrator Olson stated that the City has accomplished the following four goals. Capital improvement funding Automation and Technology Flat Property Taxes Decreased Property Taxes City Administrator Olson stated that for next year the recommendations were to remove several of the following goals. He wants to remove flat property taxes and decreased property taxes because this has to be discussed next year. He also recommended removing the BUILD Program and general fund simply The Minutes of the Special Meeting of the City Council – October 29, 2016 – Page 2 of 2 because the City doesn't recommend it. He would like to remove committee restructure because he feels the City has talked about this enough in special events planning. There were two goals that he recommended go up. The first is staffing. He has seen that there are very large projects that the City has been working on. Due to this reason, the City is going to need more people working on these. The other goal is consolidation and shared services. The City is meeting once a month every other month with Oswego and Montgomery. The only goal that should go down is capital improvement plan. The City knows what the issues are and talk about it every year. It is a matter of basically funding it. City Administrator Olson doesn't believe it necessarily needs to be a focus. Alderman Colosimo would like to keep the South Side Development goal high up on the list. He feels a grocery store on the South Side is the pinnacle feeling like the South Side is growing. Mayor Golinski would like the goal of downtown planning stay high on the list, also. Alderman Frieders stated as far as the downtown is concerned he would like to address the East Alley. Several new ideas came up for discussion. Parks and Recreation programming building Traffic Patrol Water Planning Water Conservation Plan Community Entrance Signage and Way Finding The 2016 / 2017 goals were then discussed among the aldermen: It was decided that rating the priorities like last year using the 5, 4, 3, 2, 1 plan was a good idea. 1. Downtown Planning 1 2. South Side Development 2 3. Municipal Building Needs and Planning 7 4. Capital Improvement Plan 14 5. Manufacturing and Industrial Development 4 6. Vehicle Replacement 5 7. Riverfront Park Development 8 8. Revenue Growth 9 9. Modernize City Code 19 10. Staffing 3 11. YBSD No 12. Automation and Technology 17 13. Strategic Planning No 14. Employee Salary Survey 16 15. Public Relations and Outreach 18 16. Shared Services 11 17. Parks & Programming Building 13 18. Traffic Patrol 10 19. Water Planning 6 20. Water Conservation Plan 15 21. Community Entrance Signage + Way finding 12 ADJOURNMENT Mayor Golinski stated meeting adjourned. Meeting adjourned at 10:35 a.m. Minutes submitted by: Beth Warren, City Clerk, City of Yorkville, Illinois Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Minutes #4 Tracking Number Minutes of the Regular City Council – November 8, 2016 City Council – November 22, 2016 Majority Approval Approval of Minutes Beth Warren City Clerk Name Department DRAFT MINUTES OF THE REGULAR MEETING OF THE CITY COUNCIL OF THE UNITED CITY OF YORKVILLE, KENDALL COUNTY, ILLINOIS, HELD IN THE CITY COUNCIL CHAMBERS, 800 GAME FARM ROAD ON TUESDAY, NOVEMBER 8, 2016 Mayor Golinski called the meeting to order at 7:00 p.m. and led the Council in the Pledge of Allegiance. City Clerk Warren called the roll. Ward I Koch Present Colosimo Present Ward II Milschewski Present Kot Present Ward III Frieders Present Funkhouser Present Ward IV Tarulis Present Teeling Present Also present: City Clerk Warren, City Attorney Orr, City Administrator Olson, Police Chief Hart, Deputy Chief of Police Hilt, Public Works Director Dhuse, Finance Director Fredrickson, EEI Engineer Morrison, Community Development Director Barksdale-Noble QUORUM A quorum was established. AMENDMENTS TO THE AGENDA None. PRESENTATIONS Presentation to YMCA Gymnastics Champion – Ariana Somma Mayor Golinski called Ariana Somma up to the front. He stated that she is the YMCA gymnastics state Champion. He presented her with a large street sign that will be located by the YMCA. Ariana Somma spoke briefly about the competition. Waubonsee Community College Presentation LuLu Blacksmith spoke and stated this is a historic year for Waubonsee. Waubonsee Community College is celebrating its 50th anniversary. She is honored to recognize the many partners that have contributed to and have supported the growing college for the last 50 years. She is proud to recognize the United City of Yorkville for its support of public higher education. She thanked the United City of Yorkville for its leadership and for fostering and supporting education. Waubonsee Community College is grateful that the United City of Yorkville is part of its proud past and bold future. She asked the United City of Yorkville to accept a small token of appreciation. It is a photo of Waubonsee Community College board members, faculty and staff that was taken in August to commemorate their 50th anniversary. PUBLIC HEARINGS None. CITIZEN COMMENTS ON AGENDA ITEMS None. CONSENT AGENDA None. MINUTES FOR APPROVAL 1. Minutes of the Regular City Council – October 11, 2016 2. Minutes of the Special City Council – October 11, 2016 Mayor Golinski entertained a motion to approve the minutes of the regular City Council meeting of October 11, 2016 and the minutes of the special City Council meeting of October 11, 2016, as presented. So moved by Alderman Koch; seconded by Alderman Colosimo. Minutes approved unanimously by a viva voce vote. BILLS FOR PAYMENT Mayor Golinski stated that the bills were $867,902.00. REPORTS MAYOR’S REPORT The Minutes of the Regular Meeting of the City Council – November 8, 2016 – Page 2 of 3 Proclamation for Pancreatic Cancer Day (CC 2016-60) Mayor Golinski stated that there is a proclamation for pancreatic cancer day. He stated if someone chooses to read it, then it is in the packet. Appointment to Library Board (CC 2016-61) Mayor Golinski entertained a motion to approve the Mayor's appointment of Darren Crawford to the Library Board to a vacant term ending May 2017. So moved by Alderman Tarulis; seconded by Alderman Funkhouser. Motion approved by a roll call vote. Ayes-8 Nays-0 Colosimo-aye, Funkhouser-aye, Milschewski-aye, Teeling-aye, Koch-aye, Kot-aye, Frieders-aye, Tarulis-aye 2017 City Property and Casualty Insurance and Workers Compensation Insurance Renewal (CC 2016-62) Mayor Golinski entertained a motion to authorize entering into a one year insurance agreement with Glatfelter Insurance for Property/ casualty insurance in an amount not to exceed $157,770; to authorize entering into a one year insurance agreement with the Illinois public risk fund for worker's compensation insurance in an amount not to exceed $178,498; and to authorize entering into a one year brokerage agreement with Mesirow Insurance Services in an amount not to exceed $19,000. So moved by Alderman Funkhouser; seconded by Alderman Milschewski. Motion approved by a roll call vote. Ayes-8 Nays-0 Funkhouser-aye, Milschewski-aye, Teeling-aye, Koch-aye, Kot-aye, Frieders-aye, Tarulis-aye, Colosimo-aye PUBLIC WORKS COMMITTEE REPORT No report. ECONOMIC DEVELOPMENT COMMITTEE REPORT No report. PUBLIC SAFETY COMMITTEE REPORT No report. ADMINISTRATION COMMITTEE REPORT Resolution 2016-33 of the United City of Yorkville Establishing the Terms for its Continued Participation in the Aurora Area Convention and Visitors Bureau (AACVB) (ADM 2014-89) Alderman Milschewski made a motion to approve a resolution of the United City of Yorkville establishing the terms for its continued participation in the Aurora Area Convention and Visitors Bureau and authorize the Mayor and City Clerk to execute; seconded by Alderman Frieders. Motion approved by a roll call vote. Ayes-7 Nays-1 Milschewski-aye, Teeling-aye, Koch-aye, Kot-aye, Frieders-aye, Tarulis-aye, Colosimo-nay, Funkhouser-aye PARK BOARD No report. PLAN COMMISSION No report. ZONING BOARD OF APPEALS No report. CITY COUNCIL REPORT No report. CITY CLERK’S REPORT No report. COMMUNITY & LIAISON REPORT No report. The Minutes of the Regular Meeting of the City Council – November 8, 2016 – Page 3 of 3 STAFF REPORT No report. ADDITIONAL BUSINESS None. EXECUTIVE SESSION None. CITIZEN COMMENTS None. ADJOURNMENT Mayor Golinski stated meeting adjourned. Meeting adjourned at 7:09 p.m. Minutes submitted by: Beth Warren, City Clerk, City of Yorkville, Illinois Have a question or comment about this agenda item? Call us Monday-Friday, 8:00am to 4:30pm at 630-553-4350, email us at agendas@yorkville.il.us, post at www.facebook.com/CityofYorkville, tweet us at @CityofYorkville, and/or contact any of your elected officials at http://www.yorkville.il.us/gov_officials.php Agenda Item Summary Memo Title: Meeting and Date: Synopsis: Council Action Previously Taken: Date of Action: Action Taken: Item Number: Type of Vote Required: Council Action Requested: Submitted by: Agenda Item Notes: Reviewed By: Legal Finance Engineer City Administrator Human Resources Community Development Police Public Works Parks and Recreation Agenda Item Number Bills for Payment Tracking Number Bills for Payment (Informational): $2,368,489.93 City Council – November 22, 2016 None – Informational Amy Simmons Finance Name Department 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBTSERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT I ON S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S &RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 0 7 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 5 : 5 1 : 4 0 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 0 7 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 3 4 A N I R I A N I R I L L C 0 8 3 1 1 6 - S T R E B A T E 1 1 / 0 7 / 1 6 0 1 M A Y - A U G 2 0 1 6 S A L E S T A X R E B A T E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 9 2 2 , 1 3 0 . 4 6 IN V O I C E T O T A L : 2 , 1 3 0 . 4 6 * CH E C K T O T A L : 2 , 1 3 0 . 4 6 5 2 2 6 3 5 B A N K N Y T H E B A N K O F N E W Y O R K 0 8 3 1 1 6 - S T R E B A T E 1 1 / 0 7 / 1 6 0 1 M A Y - A U G 2 0 1 6 S A L E S T A X R E B A T E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 9 2 1 4 9 , 2 6 1 . 3 2 IN V O I C E T O T A L : 1 4 9 , 2 6 1 . 3 2 * CH E C K T O T A L : 1 4 9 , 2 6 1 . 3 2 5 2 2 6 3 6 B O O M B A H B O O M B A H 0 8 3 1 1 6 - S T R E B A T E 1 1 / 0 7 / 1 6 0 1 M A Y - A U G 2 0 1 6 S A L E S T A X R E B A T E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 9 2 3 , 1 3 8 . 4 4 IN V O I C E T O T A L : 3 , 1 3 8 . 4 4 * CH E C K T O T A L : 3 , 1 3 8 . 4 4 5 2 2 6 3 7 I N L A N D I N L A N D C O N T I N E N T A L P R O P E R T Y 0 8 3 1 1 6 - S T R E B A T E 1 1 / 0 7 / 1 6 0 1 M A Y - A U G 2 0 1 6 S A L E S T A X R E B A T E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 9 2 6 0 , 8 3 2 . 7 3 IN V O I C E T O T A L : 6 0 , 8 3 2 . 7 3 * CH E C K T O T A L : 6 0 , 8 3 2 . 7 3 5 2 2 6 3 8 M E N I N C M E N A R D S I N C 0 8 3 1 1 6 - S T R E B A T E 1 1 / 0 7 / 1 6 0 1 M A Y - A U G 2 0 1 6 S A L E S T A X R E B A T E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 9 2 8 0 , 4 4 7 . 6 8 IN V O I C E T O T A L : 8 0 , 4 4 7 . 6 8 * CH E C K T O T A L : 8 0 , 4 4 7 . 6 8 5 2 2 6 3 9 R 0 0 0 1 7 6 4 S P A R K L E S C O T T - W I L S O N Page 1 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBTSERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT I ON S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S &RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 0 7 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 5 : 5 1 : 4 0 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 0 7 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 3 9 R 0 0 0 1 7 6 4 S P A R K L E S C O T T - W I L S O N 2 0 1 6 0 3 6 4 - B U I L D 1 0 / 1 9 / 1 6 0 1 2 6 8 2 F A I R F A X B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 , 1 1 0 . 4 0 0 2 2 6 8 2 F A I R F A X B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 9 0 0 . 0 0 0 3 2 6 8 2 F A I R F A X B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 1 , 6 0 0 . 0 0 IN V O I C E T O T A L : 5 , 6 1 0 . 4 0 * CH E C K T O T A L : 5 , 6 1 0 . 4 0 5 2 2 6 4 0 R A T O S J R A T O S , J A M E S 0 8 3 1 1 6 - S T R E B A T E 1 1 / 0 7 / 1 6 0 1 M A Y - A U G 2 0 1 6 S A L E S T A X R E B A T E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 9 2 9 , 2 0 8 . 9 7 IN V O I C E T O T A L : 9 , 2 0 8 . 9 7 * CH E C K T O T A L : 9 , 2 0 8 . 9 7 5 2 2 6 4 1 S E C S T A T E S E C R E T A R Y O F S T A T E 2 0 1 6 - N O T A R I E S 1 1 / 0 1 / 1 6 0 1 1 6 N O T A R Y A P P L I C A T I O N S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 2 1 6 0 . 0 0 IN V O I C E T O T A L : 1 6 0 . 0 0 * CH E C K T O T A L : 1 6 0 . 0 0 5 2 2 6 4 2 T Y L E R T E C T Y L E R T E C H N O L O G I E S I N C 0 3 0 - 4 5 9 2 1 1 / 0 7 / 1 6 0 1 N E W W O R L D U P G R A D E - F I N A L P Y M T 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 9 2 , 7 5 0 . 0 0 IN V O I C E T O T A L : 2 , 7 5 0 . 0 0 * CH E C K T O T A L : 2 , 7 5 0 . 0 0 TO T A L A M O U N T P A I D : 3 1 3 , 5 4 0 . 0 0 313,540.00 Page 2 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 0 9 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 5 5 : 1 4 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 1 0 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 4 3 D C O N S T D . C O N S T R U C T I O N , I N C . 6 4 0 9 C 1 0 / 3 1 / 1 6 0 1 E N G I N E E R ' S P Y M T E S T I M A T E # 3 - 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 2 5 4 , 3 5 8 . 8 6 0 2 2 0 1 6 M F T / R T B R S T R E E T * * C O M M E N T * * 0 3 M A I N T E N A N C E P R O G R A M * * C O M M E N T * * IN V O I C E T O T A L : 4 , 3 5 8 . 8 6 * CH E C K T O T A L : 4 , 3 5 8 . 8 6 5 2 2 6 4 4 D C O N S T D . C O N S T R U C T I O N , I N C . 6 4 1 0 C 1 0 / 3 1 / 1 6 0 1 E N G I N E E R ' S P Y M T E S T I M A T E # 3 & 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 2 5 1 3 , 6 4 7 . 2 2 0 2 F I N A L - 2 0 1 6 M F T / R T B R S T R E E T * * C O M M E N T * * 0 3 M A I N T E N A N C E P R O G R A M - A D D I T I O N A L * * C O M M E N T * * 0 4 W O R K * * C O M M E N T * * IN V O I C E T O T A L : 1 3 , 6 4 7 . 2 2 * CH E C K T O T A L : 1 3 , 6 4 7 . 2 2 5 2 2 6 4 5 R 0 0 0 1 7 6 5 M I C H A E L R A D E R 2 0 1 6 0 4 0 0 - B U I L D 1 0 / 1 3 / 1 6 0 1 2 7 4 1 L I L A C B U I L D P R O G R A M 2 3 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 3 0 0 . 0 0 0 2 2 7 4 1 L I L A C B U I L D P R O G R A M 2 5 - 0 0 0 - 2 4 - 2 1 - 2 4 4 5 3 8 0 . 0 0 0 3 2 7 4 1 L I L A C B U I L D P R O G R A M 5 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 5 , 3 2 0 . 0 0 0 4 2 7 4 1 L I L A C B U I L D P R O G R A M 5 2 - 0 0 0 - 2 4 - 0 0 - 2 4 4 5 4 , 0 0 0 . 0 0 IN V O I C E T O T A L : 1 0 , 0 0 0 . 0 0 * CH E C K T O T A L : 1 0 , 0 0 0 . 0 0 TO T A L A M O U N T P A I D : 2 8 , 0 0 6 . 0 8 Page 3 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 4 7 A C T I O N A C T I O N G R A P H I X L T D 2 1 8 7 0 8 / 1 2 / 1 6 0 1 Y A K S H A C K P A R K I N G Y A R D S I G N S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 5 0 . 0 0 IN V O I C E T O T A L : 1 5 0 . 0 0 * CH E C K T O T A L : 1 5 0 . 0 0 5 2 2 6 4 8 A M P E R A G E A M P E R A G E E L E C T R I C A L S U P P L Y I N C 0 6 6 4 3 0 5 - I N 1 0 / 2 1 / 1 6 0 1 J A R V I S W M - 3 2 0 - B R Z 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 7 2 0 . 0 0 IN V O I C E T O T A L : 7 2 0 . 0 0 * CH E C K T O T A L : 7 2 0 . 0 0 5 2 2 6 4 9 A M P E R A G E A M P E R A G E E L E C T R I C A L S U P P L Y I N C 0 6 6 4 4 7 7 - I N 1 0 / 2 4 / 1 6 0 1 V I N Y L T A P E 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 1 8 . 8 0 IN V O I C E T O T A L : 1 8 . 8 0 * CH E C K T O T A L : 1 8 . 8 0 5 2 2 6 5 0 A M P E R A G E A M P E R A G E E L E C T R I C A L S U P P L Y I N C 0 6 6 5 5 2 1 - I N 1 0 / 2 8 / 1 6 0 1 P H O T O C O N T R O L S , L A M P S 1 5 - 1 5 5 - 5 6 - 0 0 - 5 6 4 2 3 7 8 . 1 2 IN V O I C E T O T A L : 3 7 8 . 1 2 * CH E C K T O T A L : 3 7 8 . 1 2 5 2 2 6 5 1 A M P E R A G E A M P E R A G E E L E C T R I C A L S U P P L Y I N C 0 6 6 5 5 2 2 - I N 1 0 / 2 8 / 1 6 0 1 L A M P S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 4 . 8 5 IN V O I C E T O T A L : 1 4 . 8 5 * 0 6 6 5 5 3 6 - I N 1 0 / 2 8 / 1 6 0 1 P H O T O C E L L 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 8 . 2 2 IN V O I C E T O T A L : 8 . 2 2 * 0 6 6 6 1 4 3 - I N 1 1 / 0 1 / 1 6 0 1 P H O T O C E L L , C A S T B O X 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 2 8 . 6 5 IN V O I C E T O T A L : 2 8 . 6 5 * CH E C K T O T A L : 5 1 . 7 2 Page 4 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 5 2 A M P E R A G E A M P E R A G E E L E C T R I C A L S U P P L Y I N C 0 6 6 6 5 9 0 - I N 1 1 / 0 3 / 1 6 0 1 C O N N E C T O R , B A L L A S T K I T 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 4 2 . 9 3 IN V O I C E T O T A L : 4 2 . 9 3 * CH E C K T O T A L : 4 2 . 9 3 5 2 2 6 5 3 A T I A N A L Y T I C A L T E C H N O L O G Y , I N C 1 3 2 1 2 3 1 0 / 1 9 / 1 6 0 1 C H L O R I N E D E T E C T I O N U N I T 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 8 8 6 . 9 7 IN V O I C E T O T A L : 8 8 6 . 9 7 * CH E C K T O T A L : 8 8 6 . 9 7 5 2 2 6 5 4 A T T A T & T 6 3 0 5 5 3 6 8 0 5 - 1 0 1 6 1 0 / 2 5 / 1 6 0 1 1 0 / 2 5 - 1 1 / 2 4 S E R V I C E 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 2 0 9 . 2 6 IN V O I C E T O T A L : 2 0 9 . 2 6 * CH E C K T O T A L : 2 0 9 . 2 6 5 2 2 6 5 5 B A T T E R Y S B A T T E R Y S E R V I C E C O R P O R A T I O N 0 0 1 7 5 2 7 1 1 / 0 2 / 1 6 0 1 B A T T E R Y 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 5 6 6 . 1 5 IN V O I C E T O T A L : 6 6 . 1 5 * CH E C K T O T A L : 6 6 . 1 5 5 2 2 6 5 6 B C B S B L U E C R O S S B L U E S H I E L D 1 1 0 7 1 6 1 1 / 0 7 / 1 6 0 1 D E C 2 0 1 6 H E A L T H I N S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 1 6 7 , 2 9 6 . 7 1 0 2 D E C 2 0 1 6 H E A L T H I N S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 1 6 1 , 9 4 0 . 4 4 0 3 D E C 2 0 1 6 H E A L T H I N S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 1 6 5 0 , 9 6 7 . 2 6 0 4 D E C 2 0 1 6 H E A L T H I N S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 1 6 5 , 1 0 0 . 8 4 0 5 D E C 2 0 1 6 H E A L T H I N S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 1 6 1 0 , 6 6 0 . 1 6 0 6 D E C 2 0 1 6 H E A L T H I N S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 0 7 , 5 7 9 . 8 0 Page 5 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 5 6 B C B S B L U E C R O S S B L U E S H I E L D 1 1 0 7 1 6 1 1 / 0 7 / 1 6 0 7 D E C 2 0 1 6 H E A L T H I N S 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 1 6 1 0 , 0 8 0 . 3 4 0 8 D E C 2 0 1 6 H E A L T H I N S 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 1 6 7 , 1 4 5 . 0 6 0 9 D E C 2 0 1 6 H E A L T H I N S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 1 6 1 0 , 6 6 3 . 7 8 1 0 D E C 2 0 1 6 H E A L T H I N S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 1 6 3 , 8 6 9 . 6 3 1 1 D E C 2 0 1 6 H E A L T H I N S 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 1 6 5 , 7 8 5 . 9 6 IN V O I C E T O T A L : 1 2 1 , 0 8 9 . 9 8 * CH E C K T O T A L : 1 2 1 , 0 8 9 . 9 8 5 2 2 6 5 7 B U G G I T E R B U G G I T - E R S L L C 3 4 6 2 1 0 / 1 3 / 1 6 0 1 O C T P E S T C O N T R O L 2 3 - 2 1 6 - 5 4 - 0 0 - 5 4 4 6 8 5 . 0 0 IN V O I C E T O T A L : 8 5 . 0 0 * 3 5 2 2 1 1 / 0 9 / 1 6 0 1 N O V 2 0 1 6 P E S T C O N T R O L 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 8 5 . 0 0 IN V O I C E T O T A L : 8 5 . 0 0 * CH E C K T O T A L : 1 7 0 . 0 0 5 2 2 6 5 8 C A L L O N E U N I T E D C O M M U N I C A T I O N S Y S T E M S 1 0 1 0 - 7 9 8 0 - 0 0 0 0 - 1 1 1 6 1 1 / 1 5 / 1 6 0 1 O C T 2 0 1 6 A D M I N L I N E S 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 3 7 8 . 5 2 0 2 O C T 2 0 1 6 C I T Y H A L L N O R T E L 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 1 5 8 . 4 3 0 3 O C T 2 0 1 6 C I T Y H A L L N O R T E L 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 1 5 8 . 4 3 0 4 O C T 2 0 1 6 C I T Y H A L L N O R T E L 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 1 5 8 . 4 3 0 5 O C T 2 0 1 6 P O L I C E L I N E S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 8 8 8 . 5 4 0 6 O C T 2 0 1 6 C I T Y H A L L F I R E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 1 4 3 . 7 5 0 7 O C T 2 0 1 6 C I T Y H A L L F I R E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 1 4 3 . 7 5 0 8 O C T 2 0 1 6 P W L I N E S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 1 , 5 8 8 . 1 4 0 9 O C T 2 0 1 6 T R A F F I C S I G N A L 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 3 5 4 8 . 6 4 1 0 M A I N T E N A N C E * * C O M M E N T * * 1 1 O C T 2 0 1 6 P A R K S L I N E S 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 4 0 5 3 . 0 6 1 2 O C T 2 0 1 6 R E C R E A T I O N L I N E S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 4 0 1 9 0 . 9 7 IN V O I C E T O T A L : 3 , 9 1 0 . 6 6 * CH E C K T O T A L : 3 , 9 1 0 . 6 6 Page 6 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 5 9 C A R G I L L C A R G I L L , I N C 2 9 0 3 0 4 4 6 2 8 1 0 / 2 0 / 1 6 0 1 B U L K R O C K S A L T 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 3 , 1 0 3 . 8 8 IN V O I C E T O T A L : 3 , 1 0 3 . 8 8 * 2 9 0 3 0 6 2 8 0 5 1 1 / 0 2 / 1 6 0 1 B U L K R O C K S A L T 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 3 , 1 6 8 . 6 5 IN V O I C E T O T A L : 3 , 1 6 8 . 6 5 * CH E C K T O T A L : 6 , 2 7 2 . 5 3 5 2 2 6 6 0 C E N T R A L L C E N T R A L L I M E S T O N E C O M P A N Y , I N C 8 2 9 2 1 1 / 0 1 / 1 6 0 1 G R A V E L 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 2 4 7 . 5 9 IN V O I C E T O T A L : 2 4 7 . 5 9 * CH E C K T O T A L : 2 4 7 . 5 9 5 2 2 6 6 1 C H I G O B U L R O C L A B A T H L E T I C I N S T R U C T I O N , L 6 7 2 9 1 1 / 0 7 / 1 6 0 1 B A S K E T B A L L P R E S E A S O N C A M P 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 , 0 2 0 . 0 0 IN V O I C E T O T A L : 1 , 0 2 0 . 0 0 * CH E C K T O T A L : 1 , 0 2 0 . 0 0 5 2 2 6 6 2 C H I T R I B C H I C A G O T R I B U N E 0 0 2 9 8 1 0 6 7 1 0 / 0 3 / 1 6 0 1 S O L I D W A S T E R F P 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 2 6 1 4 2 . 1 9 0 2 P R O J A N I T O R I A L S E R V I C E S R F P 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 2 6 1 1 3 . 2 7 0 3 H E A L T H I N S U R A N C E B R O K E R R F P 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 2 6 9 8 . 8 1 IN V O I C E T O T A L : 3 5 4 . 2 7 * CH E C K T O T A L : 3 5 4 . 2 7 5 2 2 6 6 3 C N A S U R E T C N A S U R E T Y 1 5 2 2 1 8 7 8 N - 1 0 2 8 1 6 1 0 / 2 8 / 1 6 0 1 N O T A R Y P U B L I C R E N E W A L 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 2 3 0 . 0 0 IN V O I C E T O T A L : 3 0 . 0 0 * Page 7 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 6 3 C N A S U R E T C N A S U R E T Y 6 1 5 3 6 3 7 3 N - 1 0 2 8 1 6 1 0 / 2 8 / 1 6 0 1 N O T A R Y P U B L I C R E N E W A L 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 2 3 0 . 0 0 IN V O I C E T O T A L : 3 0 . 0 0 * CH E C K T O T A L : 6 0 . 0 0 5 2 2 6 6 4 C O M E D C O M M O N W E A L T H E D I S O N 0 1 8 5 0 7 9 1 0 9 - 1 0 1 6 1 0 / 2 8 / 1 6 0 1 9 / 2 9 - 1 0 / 2 8 4 2 0 F A I R H A V E N 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 1 2 6 . 2 2 IN V O I C E T O T A L : 1 2 6 . 2 2 * CH E C K T O T A L : 1 2 6 . 2 2 5 2 2 6 6 5 C O M E D C O M M O N W E A L T H E D I S O N 0 4 3 5 1 1 3 1 1 6 - 1 0 1 6 1 1 / 0 2 / 1 6 0 1 1 0 / 0 3 - 1 1 / 0 1 B E E C E R R D L I G H T 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 6 9 . 9 4 IN V O I C E T O T A L : 6 9 . 9 4 * CH E C K T O T A L : 6 9 . 9 4 5 2 2 6 6 6 C O M E D C O M M O N W E A L T H E D I S O N 0 6 6 3 1 1 2 2 3 0 - 1 0 1 6 1 0 / 2 7 / 1 6 0 1 9 / 2 9 - 1 0 / 2 7 1 0 3 1 / 2 B E A V E R 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 3 6 . 9 4 IN V O I C E T O T A L : 3 6 . 9 4 * CH E C K T O T A L : 3 6 . 9 4 5 2 2 6 6 7 C O M E D C O M M O N W E A L T H E D I S O N 0 9 0 3 0 4 0 0 7 7 - 1 0 1 6 1 0 / 2 6 / 1 6 0 1 9 / 1 2 - 1 0 / 2 6 M I S C L I G H T S 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 2 , 5 4 2 . 4 0 IN V O I C E T O T A L : 2 , 5 4 2 . 4 0 * CH E C K T O T A L : 2 , 5 4 2 . 4 0 5 2 2 6 6 8 C O M E D C O M M O N W E A L T H E D I S O N Page 8 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 6 8 C O M E D C O M M O N W E A L T H E D I S O N 0 9 0 8 0 1 4 0 0 4 - 1 0 1 6 1 0 / 3 1 / 1 6 0 1 1 0 / 0 1 - 1 0 / 3 1 6 7 8 0 R T 4 7 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 5 3 . 0 8 IN V O I C E T O T A L : 5 3 . 0 8 * CH E C K T O T A L : 5 3 . 0 8 5 2 2 6 6 9 C O M E D C O M M O N W E A L T H E D I S O N 0 9 6 6 0 3 8 0 7 7 - 1 0 1 6 1 0 / 2 7 / 1 6 0 1 9 / 2 7 - 1 0 / 2 7 4 5 6 K E N N E D Y R D 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 4 7 . 0 0 0 2 9 / 2 7 - 1 0 / 2 7 4 5 6 K E N N E D Y R D 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 2 0 . 9 5 IN V O I C E T O T A L : 4 7 . 9 5 * CH E C K T O T A L : 4 7 . 9 5 5 2 2 6 7 0 C O M E D C O M M O N W E A L T H E D I S O N 1 1 8 3 0 8 8 1 0 1 - 1 0 1 6 1 0 / 2 4 / 1 6 0 1 9 / 2 3 - 1 0 / 2 4 1 1 0 7 P R A I R I E C R 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 9 9 . 3 5 IN V O I C E T O T A L : 9 9 . 3 5 * 1 4 0 7 1 2 5 0 4 5 - 1 0 1 6 1 1 / 0 1 / 1 6 0 1 1 0 / 0 1 - 1 1 / 0 1 F O X H I L L 7 L I F T 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 8 4 . 5 0 IN V O I C E T O T A L : 8 4 . 5 0 * CH E C K T O T A L : 1 8 3 . 8 5 5 2 2 6 7 1 C O M E D C O M M O N W E A L T H E D I S O N 1 6 1 3 0 1 0 0 2 2 - 0 9 1 6 1 0 / 1 4 / 1 6 0 1 9 / 1 3 - 1 0 / 1 3 B A L L F I E L D S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 8 0 9 2 8 . 9 5 IN V O I C E T O T A L : 9 2 8 . 9 5 * CH E C K T O T A L : 9 2 8 . 9 5 5 2 2 6 7 2 C O M E D C O M M O N W E A L T H E D I S O N 1 7 1 8 0 9 9 0 5 2 - 1 0 1 6 1 0 / 2 6 / 1 6 0 1 9 / 2 7 - 1 0 / 2 6 8 7 2 P R A I R I E C R 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 1 7 2 . 8 4 IN V O I C E T O T A L : 1 7 2 . 8 4 * Page 9 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 7 2 C O M E D C O M M O N W E A L T H E D I S O N 2 0 1 9 0 9 9 0 4 4 - 1 0 1 6 1 1 / 0 2 / 1 6 0 1 6 / 1 3 - 1 0 / 1 4 B R I D G E S T 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 5 3 . 3 4 IN V O I C E T O T A L : 5 3 . 3 4 * 2 6 6 8 0 4 7 0 0 7 - 1 0 1 6 1 0 / 2 6 / 1 6 0 1 9 / 2 7 - 1 0 / 2 6 1 9 0 8 R A I N T R E E 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 1 0 8 . 4 0 IN V O I C E T O T A L : 1 0 8 . 4 0 * CH E C K T O T A L : 3 3 4 . 5 8 5 2 2 6 7 3 C O M E D C O M M O N W E A L T H E D I S O N 2 9 4 7 0 5 2 0 3 1 - 1 0 1 6 1 0 / 3 1 / 1 6 0 1 9 / 3 0 - 1 0 / 2 7 R I V E R & R T 4 7 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 1 4 4 . 4 6 IN V O I C E T O T A L : 1 4 4 . 4 6 * CH E C K T O T A L : 1 4 4 . 4 6 5 2 2 6 7 4 C O M E D C O M M O N W E A L T H E D I S O N 2 9 6 1 0 1 7 0 4 3 - 1 0 1 6 1 0 / 2 5 / 1 6 0 1 9 / 2 6 - 1 0 / 2 5 P R E S T W I C K L I F T 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 8 9 . 1 4 IN V O I C E T O T A L : 8 9 . 1 4 * 3 1 1 9 1 4 2 0 2 5 - 1 0 1 6 1 0 / 2 8 / 1 6 0 1 9 / 2 8 - 1 0 / 2 8 V A N E M M O N P K N G L O T 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 2 1 9 . 0 2 IN V O I C E T O T A L : 1 9 . 0 2 * 4 0 8 5 0 8 0 0 3 3 - 1 0 1 6 1 0 / 2 8 / 1 6 0 1 9 / 2 8 - 1 0 / 2 8 1 9 9 1 C A N N O N B A L L T R L 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 1 3 1 . 5 2 IN V O I C E T O T A L : 1 3 1 . 5 2 * 4 4 4 9 0 8 7 0 1 6 - 1 0 1 6 1 1 / 0 2 / 1 6 0 1 6 / 3 0 - 1 0 / 3 1 L I F T S T A T I O N S 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 8 0 6 5 4 . 1 3 IN V O I C E T O T A L : 6 5 4 . 1 3 * 4 4 7 5 0 9 3 0 5 3 - 1 0 1 6 1 0 / 3 1 / 1 6 0 1 9 / 2 9 - 1 0 / 3 1 6 1 0 T O W E R 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 2 4 4 . 3 6 IN V O I C E T O T A L : 2 4 4 . 3 6 * CH E C K T O T A L : 1 , 1 3 8 . 1 7 5 2 2 6 7 5 C O M E D C O M M O N W E A L T H E D I S O N Page 10 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 7 5 C O M E D C O M M O N W E A L T H E D I S O N 6 8 1 9 0 2 7 0 1 1 - 1 0 1 6 1 1 / 0 1 / 1 6 0 1 9 / 2 8 - 1 0 / 2 8 P R B U I L D I N G S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 8 0 3 0 6 . 7 6 IN V O I C E T O T A L : 3 0 6 . 7 6 * CH E C K T O T A L : 3 0 6 . 7 6 5 2 2 6 7 6 C O N S T E L L C O N S T E L L A T I O N N E W E N E R G Y 0 0 3 5 8 9 6 1 5 6 1 0 / 2 8 / 1 6 0 1 9 / 2 8 - 1 0 / 2 5 2 2 2 4 T R E M O N T 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 4 , 0 3 7 . 6 7 IN V O I C E T O T A L : 4 , 0 3 7 . 6 7 * 0 0 3 5 9 2 1 4 9 9 1 0 / 2 9 / 1 6 0 1 9 / 2 7 - 1 0 / 2 5 6 1 0 T O W E R W E L L S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 3 , 4 2 5 . 1 9 IN V O I C E T O T A L : 3 , 4 2 5 . 1 9 * 0 0 3 5 9 6 5 4 6 6 1 1 / 0 1 / 1 6 0 1 0 9 / 2 7 - 1 0 / 2 7 2 9 2 1 B R I S T O L R D G 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 4 , 6 8 7 . 4 6 IN V O I C E T O T A L : 4 , 6 8 7 . 4 6 * 0 0 3 5 9 8 3 2 4 0 1 1 / 0 2 / 1 6 0 1 1 0 / 0 3 - 1 0 / 3 0 1 W A L L E Y 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 8 0 5 6 1 . 4 0 IN V O I C E T O T A L : 5 6 1 . 4 0 * CH E C K T O T A L : 1 2 , 7 1 1 . 7 2 5 2 2 6 7 7 D A C B E T T E R B U S I N E S S P L A N N I N G , I N C . 4 1 6 5 7 1 1 / 0 1 / 1 6 0 1 N O V 2 0 1 6 H R A A D M I N F E E S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 1 6 1 2 . 0 0 0 2 N O V 2 0 1 6 H R A A D M I N F E E S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 3 N O V 2 0 1 6 H R A A D M I N F E E S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 1 6 6 6 . 0 0 0 4 N O V 2 0 1 6 H R A A D M I N F E E S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 1 6 1 2 . 0 0 0 5 N O V 2 0 1 6 H R A A D M I N F E E S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 1 6 4 . 0 0 0 6 N O V 2 0 1 6 H R A A D M I N F E E S 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 1 6 1 3 . 5 0 0 7 N O V 2 0 1 6 H R A A D M I N F E E S 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 1 6 1 3 . 5 0 0 8 N O V 2 0 1 6 H R A A D M I N F E E S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 1 6 1 3 . 0 0 0 9 N O V 2 0 1 6 H R A A D M I N F E E S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 1 6 4 . 0 0 1 0 N O V 2 0 1 6 H R A A D M I N F E E S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 0 1 8 . 0 0 1 1 N O V 2 0 1 6 H R A A D M I N F E E S 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 1 6 1 2 . 0 0 IN V O I C E T O T A L : 1 7 1 . 0 0 * Page 11 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 7 7 D A C B E T T E R B U S I N E S S P L A N N I N G , I N C . 4 1 6 5 8 1 1 / 0 1 / 1 6 0 1 N O V 2 0 1 6 F S A A D M I N F E E S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 1 6 9 . 0 0 0 2 N O V 2 0 1 6 F S A A D M I N F E E S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 1 6 6 . 0 0 0 3 N O V 2 0 1 6 F S A A D M I N F E E S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 1 6 1 8 . 0 0 0 4 N O V 2 0 1 6 F S A A D M I N F E E S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 5 N O V 2 0 1 6 F S A A D M I N F E E S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 1 6 3 . 0 0 0 6 N O V 2 0 1 6 F S A A D M I N F E E S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 1 6 6 . 0 0 0 7 N O V 2 0 1 6 F S A A D M I N F E E S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 0 3 . 0 0 IN V O I C E T O T A L : 4 8 . 0 0 * CH E C K T O T A L : 2 1 9 . 0 0 5 2 2 6 7 8 D E A R N A T I D E A R B O R N N A T I O N A L 1 1 0 9 1 6 1 1 / 0 9 / 1 6 0 1 D E C 2 0 1 6 L I F E I N S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 2 8 2 . 4 0 0 2 D E C 2 0 1 6 L I F E I N S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 3 6 1 8 . 5 6 0 3 D E C 2 0 1 6 L I F E I N S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 2 2 2 7 . 8 4 0 4 D E C 2 0 1 6 L I F E I N S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 2 2 5 5 2 . 4 3 0 5 D E C 2 0 1 6 L I F E I N S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 2 2 3 4 . 8 9 0 6 D E C 2 0 1 6 L I F E I N S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 2 2 1 3 5 . 9 0 0 7 D E C 2 0 1 6 L I F E I N S 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 2 2 7 8 . 1 7 0 8 D E C 2 0 1 6 L I F E I N S 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 2 2 7 4 . 1 2 0 9 D E C 2 0 1 6 L I F E I N S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 2 2 7 9 . 2 9 1 0 D E C 2 0 1 6 L I F E I N S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 2 2 7 4 . 1 3 1 1 D E C 2 0 1 6 L I F E I N S 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 2 2 3 3 . 6 0 IN V O I C E T O T A L : 1 , 1 9 1 . 3 3 * CH E C K T O T A L : 1 , 1 9 1 . 3 3 5 2 2 6 7 9 D U T E K T H O M A S & J U L I E F L E T C H E R 5 8 5 7 3 3 1 1 / 0 2 / 1 6 0 1 H O S E A S S E M B L Y 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 3 3 . 5 0 IN V O I C E T O T A L : 3 3 . 5 0 * CH E C K T O T A L : 3 3 . 5 0 Page 12 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 8 0 D Y N E G Y D Y N E G Y E N E R G Y S E R V I C E S 1 0 2 3 8 9 3 1 6 1 0 1 1 0 / 2 1 / 1 6 0 1 9 2 0 - 1 0 / 1 8 4 2 1 P O P L A R L I G H T 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 4 , 5 8 0 . 1 0 IN V O I C E T O T A L : 4 , 5 8 0 . 1 0 * 1 0 2 3 8 9 4 1 6 1 1 1 1 1 / 0 1 / 1 6 0 1 9 / 3 0 - 1 0 / 2 7 1 C O U N T R Y S I D E P K W Y 1 5 - 1 5 5 - 5 4 - 0 0 - 5 4 8 2 1 4 1 . 9 0 0 2 9 / 3 0 - 1 0 / 2 7 1 C O U N T R Y S I D E P K W Y 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 2 1 4 . 2 0 IN V O I C E T O T A L : 1 5 6 . 1 0 * CH E C K T O T A L : 4 , 7 3 6 . 2 0 5 2 2 6 8 1 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 6 0 6 6 8 1 0 / 3 1 / 1 6 0 1 T R A F F I C C O N T R O L S I G N A G E A N D 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 , 2 3 2 . 5 0 0 2 M A R K I N G S * * C O M M E N T * * IN V O I C E T O T A L : 1 , 2 3 2 . 5 0 * 6 0 6 6 9 1 0 / 3 1 / 1 6 0 1 G A M E F A R M / S O M O N A U K I M P R O V E M E N T 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 7 3 1 5 5 . 0 0 IN V O I C E T O T A L : 1 5 5 . 0 0 * 6 0 6 7 0 1 0 / 3 1 / 1 6 0 1 W I N D E T T R I D G E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 , 0 4 9 . 7 5 IN V O I C E T O T A L : 1 , 0 4 9 . 7 5 * 6 0 6 7 1 1 0 / 3 1 / 1 6 0 1 G R A N D E R E S E R V E - A V A N T I 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 4 , 5 9 5 . 5 0 IN V O I C E T O T A L : 1 4 , 5 9 5 . 5 0 * 6 0 6 7 2 1 0 / 3 1 / 1 6 0 1 P R E S T W I C K 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 3 6 0 . 0 0 IN V O I C E T O T A L : 3 6 0 . 0 0 * 6 0 6 7 3 1 0 / 3 1 / 1 6 0 1 B L A C K B E R R Y W O O D S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 6 3 . 0 0 IN V O I C E T O T A L : 1 6 3 . 0 0 * 6 0 6 7 4 1 0 / 3 1 / 1 6 0 1 M E T R A R A I L Y A R D 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 2 7 7 . 5 0 IN V O I C E T O T A L : 2 7 7 . 5 0 * 6 0 6 7 5 1 0 / 3 1 / 1 6 0 1 C A L E D O N I A 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 2 7 7 . 5 0 IN V O I C E T O T A L : 2 7 7 . 5 0 * Page 13 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 8 1 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 6 0 6 7 6 1 0 / 3 1 / 1 6 0 1 B R I S T O L B A Y , U N I T 3 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 3 1 5 . 0 0 IN V O I C E T O T A L : 3 1 5 . 0 0 * 6 0 6 7 7 1 0 / 3 1 / 1 6 0 1 R T 7 1 S A N I T A R Y S E W E R & W A T E R 5 1 - 5 1 0 - 6 0 - 0 0 - 6 0 6 6 2 , 1 7 9 . 5 0 0 2 M A I N R E P L A C E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 2 , 1 7 9 . 5 0 * 6 0 6 7 8 1 0 / 3 1 / 1 6 0 1 M I S C G I S M A P P I N G 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 6 2 . 5 0 IN V O I C E T O T A L : 1 6 2 . 5 0 * 6 0 6 8 0 1 0 / 3 1 / 1 6 0 1 G R A N D E R E S E R V E - P A R K A 7 2 - 7 2 0 - 6 0 - 0 0 - 6 0 4 6 9 2 . 5 0 IN V O I C E T O T A L : 9 2 . 5 0 * 6 0 6 8 1 1 0 / 3 1 / 1 6 0 1 F O U N T A I N V I L L A G E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 3 8 9 . 5 0 IN V O I C E T O T A L : 3 8 9 . 5 0 * 6 0 6 8 3 1 0 / 3 1 / 1 6 0 1 B R I S T O L B A Y 6 5 P A R K 7 2 - 7 2 0 - 6 0 - 0 0 - 6 0 4 3 6 1 4 . 2 5 0 2 I M P R O V E M E N T S * * C O M M E N T * * IN V O I C E T O T A L : 6 1 4 . 2 5 * 6 0 6 8 4 1 0 / 3 1 / 1 6 0 1 C O U N T R Y S I D E S T & W A T E R M A I N 5 1 - 5 1 0 - 6 0 - 0 0 - 6 0 8 2 1 8 , 4 0 6 . 2 5 0 2 I M P R O V E M E N T * * C O M M E N T * * 0 3 C O U N T R Y S I D E S T & W A T E R M A I N 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 8 2 1 1 , 2 8 1 . 2 5 0 4 I M P R O V E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 2 9 , 6 8 7 . 5 0 * 6 0 6 8 5 1 0 / 3 1 / 1 6 0 1 2 0 1 6 R O A D P R O G R A M 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 2 5 3 , 1 8 7 . 0 0 IN V O I C E T O T A L : 3 , 1 8 7 . 0 0 * 6 0 6 8 6 1 0 / 3 1 / 1 6 0 1 G C H O U S I N G D E V E L O P M E N T 9 0 - 0 8 9 - 8 9 - 0 0 - 0 1 1 1 9 2 . 5 0 IN V O I C E T O T A L : 9 2 . 5 0 * 6 0 6 8 7 1 0 / 3 1 / 1 6 0 1 2 0 1 6 S A N I T A R Y S E W E R L I N I N G 5 2 - 5 2 0 - 6 0 - 0 0 - 6 0 2 5 4 , 6 8 5 . 7 5 IN V O I C E T O T A L : 4 , 6 8 5 . 7 5 * Page 14 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 8 1 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 6 0 6 8 8 1 0 / 3 1 / 1 6 0 1 C I T Y O F Y O R K V I L L E - G E N E R A L 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 2 , 6 3 2 . 5 0 IN V O I C E T O T A L : 2 , 6 3 2 . 5 0 * 6 0 6 8 9 1 0 / 3 1 / 1 6 0 1 M U N I C I P A L E N G I N E E R I N G S E R V I C E S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 1 , 9 0 0 . 0 0 IN V O I C E T O T A L : 1 , 9 0 0 . 0 0 * CH E C K T O T A L : 6 4 , 0 4 9 . 2 5 5 2 2 6 8 2 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 6 0 6 9 0 1 0 / 3 1 / 1 6 0 1 B L A C K B E R R Y W O O D S - C O M P L E T I O N O F 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 1 4 1 , 1 0 9 . 7 5 0 2 I M P R O V E M E N T S * * C O M M E N T * * IN V O I C E T O T A L : 1 , 1 0 9 . 7 5 * CH E C K T O T A L : 1 , 1 0 9 . 7 5 5 2 2 6 8 3 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 6 0 6 9 2 1 0 / 3 1 / 1 6 0 1 L I N C O L N P R A I R I E 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 7 3 0 . 0 0 IN V O I C E T O T A L : 7 3 0 . 0 0 * 6 0 6 9 3 1 0 / 3 1 / 1 6 0 1 1 0 4 B E A V E R S T S I T E I M P R O V E M E N T 9 0 - 0 9 7 - 9 7 - 0 0 - 0 1 1 1 3 , 2 3 4 . 0 0 IN V O I C E T O T A L : 3 , 2 3 4 . 0 0 * 6 0 6 9 4 1 0 / 3 1 / 1 6 0 1 C E N T E R P K W Y / C O U N T R Y S I D E L A F O 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 2 5 1 , 9 9 1 . 7 0 IN V O I C E T O T A L : 1 , 9 9 1 . 7 0 * 6 0 6 9 5 1 0 / 3 1 / 1 6 0 1 S T A G E C O A C H C R O S S I N G 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 1 7 1 , 3 4 9 . 3 6 IN V O I C E T O T A L : 1 , 3 4 9 . 3 6 * 6 0 6 9 6 1 0 / 3 1 / 1 6 0 1 2 0 1 7 R O A D P R O G R A M 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 2 5 3 , 4 2 9 . 2 5 IN V O I C E T O T A L : 3 , 4 2 9 . 2 5 * 6 0 6 9 7 1 0 / 3 1 / 1 6 0 1 W R I G L E Y A C C E S S D R & R T 4 7 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 0 9 1 , 4 8 8 . 5 0 Page 15 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 8 3 E E I E N G I N E E R I N G E N T E R P R I S E S , I N C . 6 0 6 9 7 1 0 / 3 1 / 1 6 0 2 I M P R O V E M E N T S * * C O M M E N T * * IN V O I C E T O T A L : 1 , 4 8 8 . 5 0 * 6 0 6 9 8 1 0 / 3 1 / 1 6 0 1 G R A N D E R E S E R V E , U N I T 2 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 3 9 3 . 7 5 IN V O I C E T O T A L : 3 9 3 . 7 5 * 6 0 6 9 9 1 0 / 3 1 / 1 6 0 1 F Y 2 0 1 8 B U D G E T 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 6 5 7 4 0 . 0 0 IN V O I C E T O T A L : 7 4 0 . 0 0 * 6 0 7 2 5 - 3 2 & F I N A L 1 0 / 3 1 / 1 6 0 1 K E N N E D Y R D B I K E P A T H 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 9 4 3 , 0 9 3 . 7 9 IN V O I C E T O T A L : 3 , 0 9 3 . 7 9 * 6 0 7 2 6 - 1 0 1 0 / 3 1 / 1 6 0 1 R T 4 7 S T R E E T L I G H T S & 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 4 8 3 , 9 8 9 . 2 7 0 2 S T R E E T S C A P E S * * C O M M E N T * * IN V O I C E T O T A L : 3 , 9 8 9 . 2 7 * 6 0 7 2 8 - 5 1 0 / 3 1 / 1 6 0 1 M I L L S T R E E T L A F O 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 2 5 2 , 5 3 5 . 0 0 IN V O I C E T O T A L : 2 , 5 3 5 . 0 0 * CH E C K T O T A L : 2 2 , 9 7 4 . 6 2 5 2 2 6 8 4 E Y E M E D F I D E L I T Y S E C U R I T Y L I F E I N S . 4 0 2 7 6 3 1 1 1 / 0 2 / 1 6 0 1 N O V 2 0 1 6 V I S I O N I N S 0 1 - 1 1 0 - 5 2 - 0 0 - 5 2 2 4 6 6 . 2 9 0 2 N O V 2 0 1 6 V I S I O N I N S 0 1 - 1 2 0 - 5 2 - 0 0 - 5 2 2 4 5 4 . 7 5 0 3 N O V 2 0 1 6 V I S I O N I N S 0 1 - 2 1 0 - 5 2 - 0 0 - 5 2 2 4 4 9 8 . 5 8 0 4 N O V 2 0 1 6 V I S I O N I N S 0 1 - 2 2 0 - 5 2 - 0 0 - 5 2 2 4 4 8 . 9 2 0 5 N O V 2 0 1 6 V I S I O N I N S 0 1 - 4 1 0 - 5 2 - 0 0 - 5 2 2 4 8 8 . 9 3 0 6 N O V 2 0 1 6 V I S I O N I N S 0 1 - 6 4 0 - 5 2 - 0 0 - 5 2 4 2 6 5 . 1 6 0 7 N O V 2 0 1 6 V I S I O N I N S 7 9 - 7 9 0 - 5 2 - 0 0 - 5 2 2 4 8 5 . 8 5 0 8 N O V 2 0 1 6 V I S I O N I N S 7 9 - 7 9 5 - 5 2 - 0 0 - 5 2 2 4 6 6 . 6 0 0 9 N O V 2 0 1 6 V I S I O N I N S 5 1 - 5 1 0 - 5 2 - 0 0 - 5 2 2 4 9 4 . 2 5 1 0 N O V 2 0 1 6 V I S I O N I N S 5 2 - 5 2 0 - 5 2 - 0 0 - 5 2 2 4 4 5 . 9 7 1 1 N O V 2 0 1 6 V I S I O N I N S 8 2 - 8 2 0 - 5 2 - 0 0 - 5 2 2 4 5 4 . 2 4 IN V O I C E T O T A L : 1 , 1 6 9 . 5 4 * CH E C K T O T A L : 1 , 1 6 9 . 5 4 Page 16 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 8 5 F & M L A N D F & M L A N D S C A P E & T R E E S E R V I C E 1 0 0 8 9 9 1 0 / 2 3 / 1 6 0 1 T R E E T R I M M I N G A N D R E M O V A L 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 5 8 5 , 2 0 0 . 0 0 IN V O I C E T O T A L : 5 , 2 0 0 . 0 0 * CH E C K T O T A L : 5 , 2 0 0 . 0 0 5 2 2 6 8 6 F E E C E O I L F E E C E O I L C O M P A N Y 3 4 4 9 4 1 9 1 1 / 0 3 / 1 6 0 1 D I E S E L F U E L 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 9 5 4 9 8 . 5 1 0 2 D I E S E L F U E L 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 9 5 4 9 8 . 5 0 0 3 D I E S E L F U E L 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 9 5 4 9 8 . 5 0 IN V O I C E T O T A L : 1 , 4 9 5 . 5 1 * CH E C K T O T A L : 1 , 4 9 5 . 5 1 5 2 2 6 8 7 F I R S T F I R S T P L A C E R E N T A L 2 7 8 5 3 2 - 1 1 1 / 0 4 / 1 6 0 1 M A R K I N G P A I N T , F L A G S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 5 4 6 9 . 9 4 IN V O I C E T O T A L : 4 6 9 . 9 4 * CH E C K T O T A L : 4 6 9 . 9 4 5 2 2 6 8 8 F L A T S O S R A Q U E L H E R R E R A 3 1 1 3 1 0 / 2 8 / 1 6 0 1 4 N E W T I R E S I N S T A L L E D 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 9 5 8 4 1 . 3 2 IN V O I C E T O T A L : 8 4 1 . 3 2 * CH E C K T O T A L : 8 4 1 . 3 2 5 2 2 6 8 9 F L E E P R I D F L E E T P R I D E 6 0 5 9 2 5 9 9 1 0 / 2 6 / 1 6 0 1 P I G T A I L S , H A R N E S S , G R O M M E T S , 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 2 8 6 9 . 5 6 0 2 S I D E M A R K E R * * C O M M E N T * * IN V O I C E T O T A L : 6 9 . 5 6 * CH E C K T O T A L : 6 9 . 5 6 Page 17 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 9 0 F L E E T F L E E T S A F E T Y S U P P L Y 6 6 6 2 2 1 0 / 2 1 / 1 6 0 1 T R U C K S T O R A G E L I G H T 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 1 6 0 . 3 0 IN V O I C E T O T A L : 1 6 0 . 3 0 * 6 6 7 1 2 1 1 / 0 4 / 1 6 0 1 T R U C K S T O R A G E L I G H T 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 6 9 . 4 4 IN V O I C E T O T A L : 6 9 . 4 4 * CH E C K T O T A L : 2 2 9 . 7 4 5 2 2 6 9 1 G A L L S G A L L ' S I N C . 0 0 6 2 9 9 5 5 4 1 0 / 2 5 / 1 6 0 1 T A C T I C A L S H I R T S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 1 4 7 . 9 2 IN V O I C E T O T A L : 1 4 7 . 9 2 * 0 0 6 2 9 9 6 9 3 1 0 / 2 5 / 1 6 0 1 B O O T S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 1 3 0 . 0 0 IN V O I C E T O T A L : 1 3 0 . 0 0 * 0 0 6 3 2 0 6 0 5 1 0 / 2 8 / 1 6 0 1 P U B L I C S A F E T Y P E R F O R M A N C E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 1 2 5 . 9 9 0 2 F L E E C E * * C O M M E N T * * IN V O I C E T O T A L : 1 2 5 . 9 9 * CH E C K T O T A L : 4 0 3 . 9 1 5 2 2 6 9 2 G R O U N D G R O U N D E F F E C T S I N C . 3 5 1 5 4 6 0 9 / 2 0 / 1 6 0 1 G R A S S S E E D 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 2 0 1 0 4 . 0 0 IN V O I C E T O T A L : 1 0 4 . 0 0 * 3 5 2 8 0 9 1 0 / 0 5 / 1 6 0 1 D I R T 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 2 6 1 3 5 . 0 0 IN V O I C E T O T A L : 1 3 5 . 0 0 * 3 5 3 2 0 4 1 0 / 1 1 / 1 6 0 1 D I R T 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 2 6 6 7 . 5 0 IN V O I C E T O T A L : 6 7 . 5 0 * CH E C K T O T A L : 3 0 6 . 5 0 Page 18 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 9 3 H A R R I S H A R R I S C O M P U T E R S Y S T E M S M N 0 0 0 0 3 2 6 6 1 0 / 2 0 / 1 6 0 1 M S I A N N U A L M A I T E N A N C E 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 6 2 1 5 , 8 6 5 . 6 0 0 2 A G R E E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 1 5 , 8 6 5 . 6 0 * X T 0 0 0 0 5 7 8 2 1 0 / 2 8 / 1 6 0 1 O C T 2 0 1 6 M Y G O V H U B F E E S 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 6 2 1 4 5 . 2 1 0 2 O C T 2 0 1 6 M Y G O V H U B F E E S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 1 8 5 . 9 1 0 3 O C T 2 0 1 6 M Y G O V H U B F E E S 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 6 2 9 3 . 8 3 IN V O I C E T O T A L : 4 2 4 . 9 5 * CH E C K T O T A L : 1 6 , 2 9 0 . 5 5 5 2 2 6 9 4 H D S U P P L Y H D S U P P L Y W A T E R W O R K S , L T D . F 9 7 5 0 0 5 1 0 / 2 5 / 1 6 0 1 S E N S U S R E P A I R 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 5 5 0 . 0 0 IN V O I C E T O T A L : 5 5 0 . 0 0 * G 2 7 1 4 9 1 1 0 / 2 0 / 1 6 0 1 5 1 0 R M X U , W I R E , G E L C A P S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 3 , 4 8 7 . 2 0 IN V O I C E T O T A L : 3 , 4 8 7 . 2 0 * G 2 9 8 3 0 3 1 0 / 1 9 / 1 6 0 1 M X U B A T T E R I E S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 6 8 6 . 1 8 IN V O I C E T O T A L : 6 8 6 . 1 8 * G 3 3 3 3 1 7 1 0 / 2 6 / 1 6 0 1 M O B I L E A N T E N N A A S S E M B L Y 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 6 4 1 0 0 . 0 0 IN V O I C E T O T A L : 1 0 0 . 0 0 * CH E C K T O T A L : 4 , 8 2 3 . 3 8 5 2 2 6 9 5 I L T R U C K I L L I N O I S T R U C K M A I N T E N A N C E , I N 0 2 7 6 5 3 1 0 / 2 6 / 1 6 0 1 R E P L A C E D C A M P O S I T I O N S E N S O R 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 9 0 3 5 2 . 3 8 IN V O I C E T O T A L : 3 5 2 . 3 8 * CH E C K T O T A L : 3 5 2 . 3 8 5 2 2 6 9 6 I N F R A S O L I N F R A S T R U C T U R E S O L U T I O N S , I N C . Page 19 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 9 6 I N F R A S O L I N F R A S T R U C T U R E S O L U T I O N S , I N C . Y R K - 1 6 1 0 0 3 1 0 / 0 3 / 1 6 0 1 M A N H O L E R E H A B 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 9 5 2 , 2 0 0 . 0 0 IN V O I C E T O T A L : 2 , 2 0 0 . 0 0 * CH E C K T O T A L : 2 , 2 0 0 . 0 0 5 2 2 6 9 7 J O H N S O I L J O H N S O N O I L C O M P A N Y I L 1 4 3 2 3 2 7 1 1 / 0 1 / 1 6 0 1 O C T 2 0 1 6 G A S O L I N E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 9 5 1 8 1 . 0 9 IN V O I C E T O T A L : 1 8 1 . 0 9 * CH E C K T O T A L : 1 8 1 . 0 9 5 2 2 6 9 8 K C S H E R I F K E N D A L L C O . S H E R I F F ' S O F F I C E S E P T 2 0 1 6 - W I L L 1 0 / 3 1 / 1 6 0 1 W I L L C O F T A B O N D F E E 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 1 2 7 0 . 0 0 0 2 R E I M B U R S E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 7 0 . 0 0 * CH E C K T O T A L : 7 0 . 0 0 5 2 2 6 9 9 K E N D C P A K E N D A L L C O U N T Y C H I E F S O F 2 6 7 1 0 / 2 7 / 1 6 0 1 O C T 2 0 1 6 M O N T H L Y M E E T I N G F O R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 2 6 4 . 0 0 0 2 4 P E O P L E * * C O M M E N T * * IN V O I C E T O T A L : 6 4 . 0 0 * CH E C K T O T A L : 6 4 . 0 0 5 2 2 7 0 0 K E N D C R O S K E N D A L L C R O S S I N G , L L C B D R E B A T E - 0 9 / 1 6 1 1 / 0 8 / 1 6 0 1 S E P T 2 0 1 6 B U S I N E S S D I S T R E B A T E 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 8 7 1 , 0 5 5 . 2 2 IN V O I C E T O T A L : 1 , 0 5 5 . 2 2 * CH E C K T O T A L : 1 , 0 5 5 . 2 2 Page 20 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 7 0 1 K E T C H M A M M A T T H E W K E T C H M A R K 1 1 0 2 1 6 1 1 / 0 2 / 1 6 0 1 C O O K C O M E O F F I C E T R A I N I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 2 1 . 5 3 0 2 M E A L R E I M B U R S E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 2 1 . 5 3 * CH E C K T O T A L : 2 1 . 5 3 5 2 2 7 0 2 L A K O T A T H E L A K O T A G R O U P , I N C 1 4 0 2 6 - 1 1 1 0 / 2 5 / 1 6 0 1 F I N A L B I L L I N G I N V O I C E F O R 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 6 2 3 9 8 . 6 4 0 2 8 / 1 - 9 / 3 0 S E R V I C E S * * C O M M E N T * * IN V O I C E T O T A L : 3 9 8 . 6 4 * CH E C K T O T A L : 3 9 8 . 6 4 5 2 2 7 0 3 M E N L A N D M E N A R D S - Y O R K V I L L E 6 1 0 0 0 1 0 / 2 4 / 1 6 0 1 S P R A Y P A I N T , G R I N D I N G S T O N E S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 3 . 9 3 IN V O I C E T O T A L : 1 3 . 9 3 * 6 1 1 0 5 1 0 / 2 5 / 1 6 0 1 S P A D E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 . 6 9 IN V O I C E T O T A L : 1 . 6 9 * 6 1 2 8 3 1 0 / 2 7 / 1 6 0 1 D O O R S W E E P 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 9 . 8 9 IN V O I C E T O T A L : 9 . 8 9 * 6 1 2 9 0 1 0 / 2 7 / 1 6 0 1 R E T U R N E D H O S E C R E D I T 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 - 8 9 . 9 9 IN V O I C E T O T A L : - 8 9 . 9 9 * 6 1 2 9 2 1 0 / 2 7 / 1 6 0 1 B O A R D S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 2 1 2 . 4 4 IN V O I C E T O T A L : 2 1 2 . 4 4 * 6 1 3 4 7 1 0 / 2 8 / 1 6 0 1 P A S S I N G L I N K , C O L D S H U T 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 2 6 . 0 7 IN V O I C E T O T A L : 2 6 . 0 7 * 6 1 5 4 0 1 0 / 2 9 / 1 6 0 1 D U C K T A P E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 2 0 6 . 7 7 IN V O I C E T O T A L : 6 . 7 7 * Page 21 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 7 0 3 M E N L A N D M E N A R D S - Y O R K V I L L E 6 1 5 5 8 1 0 / 3 0 / 1 6 0 1 V A C U U M , V A C U U M B A G S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 2 0 5 9 . 9 6 IN V O I C E T O T A L : 5 9 . 9 6 * CH E C K T O T A L : 2 4 0 . 7 6 5 2 2 7 0 4 M E N L A N D M E N A R D S - Y O R K V I L L E 6 1 6 6 6 1 0 / 3 1 / 1 6 0 1 M A R K I N G P A I N T 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 1 9 . 8 8 IN V O I C E T O T A L : 1 9 . 8 8 * CH E C K T O T A L : 1 9 . 8 8 5 2 2 7 0 5 M E N L A N D M E N A R D S - Y O R K V I L L E 6 1 7 2 5 1 1 / 0 1 / 1 6 0 1 D R I L L B I T 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 3 0 8 . 9 7 IN V O I C E T O T A L : 8 . 9 7 * 6 1 7 3 8 1 1 / 0 1 / 1 6 0 1 D O O R S T O P , N A I L S 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 3 2 . 7 8 IN V O I C E T O T A L : 3 2 . 7 8 * 6 1 7 4 2 1 1 / 0 1 / 1 6 0 1 S A W W I T H B L A D E 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 0 1 9 . 9 6 IN V O I C E T O T A L : 1 9 . 9 6 * 6 1 8 3 1 1 1 / 0 2 / 1 6 0 1 C U T O F F W H E E L S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 2 0 1 3 . 4 7 IN V O I C E T O T A L : 1 3 . 4 7 * 6 1 8 3 8 1 1 / 0 2 / 1 6 0 1 D U C T S E A L I N G C O M P O U N D 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 1 . 9 9 IN V O I C E T O T A L : 1 . 9 9 * 6 1 8 6 1 1 1 / 0 2 / 1 6 0 1 M A T E R I A L S F O R M A T E R I A L S T O R A G E 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 1 1 4 . 5 7 0 2 B U I L D I N G R E P A I R * * C O M M E N T * * IN V O I C E T O T A L : 1 1 4 . 5 7 * 6 1 9 0 9 1 1 / 0 3 / 1 6 0 1 N I P P L E , E L B O W 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 1 2 . 9 8 IN V O I C E T O T A L : 1 2 . 9 8 * Page 22 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 7 0 5 M E N L A N D M E N A R D S - Y O R K V I L L E 6 1 9 1 8 1 1 / 0 3 / 1 6 0 1 S H E A T H I N G , T I E D O W N 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 8 5 . 7 0 IN V O I C E T O T A L : 8 5 . 7 0 * 6 1 9 3 7 1 1 / 0 3 / 1 6 0 1 F O L D I N G S A W H O R S E 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 4 . 6 0 IN V O I C E T O T A L : 4 . 6 0 * 6 2 0 0 9 1 1 / 0 4 / 1 6 0 1 M A L E A D A P T E R , H O L E S T R A P S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 2 4 . 8 4 IN V O I C E T O T A L : 2 4 . 8 4 * 6 2 0 2 7 1 1 / 0 4 / 1 6 0 1 T O R C H G A S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 0 8 . 9 7 IN V O I C E T O T A L : 8 . 9 7 * 6 2 0 3 7 1 1 / 0 4 / 1 6 0 1 C O M B I N A T I O N W R E N C H 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 0 2 4 . 7 9 IN V O I C E T O T A L : 2 4 . 7 9 * 6 2 0 4 1 1 1 / 0 4 / 1 6 0 1 B L O W G U N , P L U G 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 4 . 9 8 IN V O I C E T O T A L : 4 . 9 8 * 6 2 2 1 4 1 1 / 0 6 / 1 6 0 1 B A T T E R I E S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 2 0 9 . 9 5 IN V O I C E T O T A L : 9 . 9 5 * CH E C K T O T A L : 3 6 8 . 5 5 5 2 2 7 0 6 M E R L I N D E Y C O , I N C . 4 3 6 5 4 1 1 / 0 2 / 1 6 0 1 T I R E R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 2 2 . 4 5 IN V O I C E T O T A L : 2 2 . 4 5 * 4 3 6 7 0 1 1 / 0 3 / 1 6 0 1 T I R E R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 2 2 . 9 5 IN V O I C E T O T A L : 2 2 . 9 5 * CH E C K T O T A L : 4 5 . 4 0 5 2 2 7 0 7 M I D A M M I D A M E R I C A N W A T E R Page 23 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 7 0 7 M I D A M M I D A M E R I C A N W A T E R 1 3 0 1 7 7 A 1 0 / 1 0 / 1 6 0 1 V A L V C O C L E A N O U T C O V E R 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 4 0 5 7 0 . 0 0 IN V O I C E T O T A L : 5 7 0 . 0 0 * CH E C K T O T A L : 5 7 0 . 0 0 5 2 2 7 0 8 M I K O L A S R R A Y M I K O L A S E K 1 0 0 6 1 6 1 0 / 0 6 / 1 6 0 1 N E M R T T R A I N I N G M E A L 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 2 5 . 7 9 0 2 R E I M B U R S E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 2 5 . 7 9 * 1 0 1 0 1 6 1 0 / 1 0 / 1 6 0 1 H O M I C I D E I N V E S T I G A T I O N 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 1 9 . 1 8 0 2 C O N F E R E N C E M E A L R E I M B U R S E M E N T * * C O M M E N T * * IN V O I C E T O T A L : 1 9 . 1 8 * CH E C K T O T A L : 4 4 . 9 7 5 2 2 7 0 9 M O R A S P H M O R R I S A S P H A L T D I V I S I O N 1 0 9 9 7 1 0 / 2 4 / 1 6 0 1 S U R F A C E 1 5 - 1 5 5 - 5 6 - 0 0 - 5 6 3 4 1 , 7 5 6 . 8 0 IN V O I C E T O T A L : 1 , 7 5 6 . 8 0 * 1 1 0 2 0 1 0 / 3 1 / 1 6 0 1 S U R F A C E 1 5 - 1 5 5 - 5 6 - 0 0 - 5 6 3 4 6 3 9 . 4 5 IN V O I C E T O T A L : 6 3 9 . 4 5 * CH E C K T O T A L : 2 , 3 9 6 . 2 5 5 2 2 7 1 0 M O R R O W M O R R O W B R O T H E R S F O R D , I N C 8 6 1 7 1 0 / 2 8 / 1 6 0 1 2 0 1 6 F O R D T R U C K 5 1 - 5 1 0 - 6 0 - 0 0 - 6 0 7 0 2 8 , 6 8 9 . 0 0 IN V O I C E T O T A L : 2 8 , 6 8 9 . 0 0 * CH E C K T O T A L : 2 8 , 6 8 9 . 0 0 5 2 2 7 1 1 M O R R O W M O R R O W B R O T H E R S F O R D , I N C Page 24 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 7 1 1 M O R R O W M O R R O W B R O T H E R S F O R D , I N C 8 6 1 8 1 0 / 2 8 / 1 6 0 1 2 0 1 6 F O R D T R U C K 2 5 - 2 1 5 - 6 0 - 0 0 - 6 0 7 0 2 8 , 6 8 9 . 0 0 IN V O I C E T O T A L : 2 8 , 6 8 9 . 0 0 * CH E C K T O T A L : 2 8 , 6 8 9 . 0 0 5 2 2 7 1 2 N A R V I C K N A R V I C K B R O S . L U M B E R C O , I N C 5 3 0 8 2 1 0 / 1 9 / 1 6 0 1 4 , 0 0 0 P S I 7 2 - 7 2 0 - 6 0 - 0 0 - 6 0 4 6 3 7 5 . 0 0 IN V O I C E T O T A L : 3 7 5 . 0 0 * 5 3 0 9 8 1 0 / 2 0 / 1 6 0 1 4 0 0 0 P S I , F I B E R M E S H 7 2 - 7 2 0 - 6 0 - 0 0 - 6 0 4 6 4 6 6 . 0 0 IN V O I C E T O T A L : 4 6 6 . 0 0 * CH E C K T O T A L : 8 4 1 . 0 0 5 2 2 7 1 3 N I C O R N I C O R G A S 0 0 - 4 1 - 2 2 - 8 7 4 8 4 - 1 0 1 6 1 1 / 0 1 / 1 6 0 1 9 / 3 0 - 1 1 / 0 1 1 1 0 7 P R A I R I E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 3 6 . 0 6 IN V O I C E T O T A L : 3 6 . 0 6 * 1 5 - 4 1 - 5 0 - 1 0 0 0 6 - 1 0 1 6 1 1 / 0 3 / 1 6 0 1 9 6 / 3 0 - 1 1 / 0 1 8 0 4 G A M E F A R M R D 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 1 4 4 . 4 3 IN V O I C E T O T A L : 1 4 4 . 4 3 * 1 5 - 6 4 - 6 1 - 3 5 3 2 5 - 1 0 1 6 1 1 / 0 2 / 1 6 0 1 1 0 / 0 3 - 1 1 / 0 2 1 9 9 1 C A N N O N B A L L T R 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 2 8 . 8 2 IN V O I C E T O T A L : 2 8 . 8 2 * 2 0 - 5 2 - 5 6 - 2 0 4 2 1 - 1 0 1 6 1 0 / 2 8 / 1 6 0 1 9 / 2 9 - 1 0 / 2 8 4 2 0 F A I R H A V E N 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 8 1 . 9 0 IN V O I C E T O T A L : 8 1 . 9 0 * 2 3 - 4 5 - 9 1 - 4 8 6 2 5 - 1 0 1 6 1 1 / 0 2 / 1 6 0 1 1 0 / 0 3 - 1 1 / 0 2 1 0 1 B R U E L L 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 8 7 . 9 4 IN V O I C E T O T A L : 8 7 . 9 4 * 6 1 - 6 0 - 4 1 - 1 0 0 0 9 - 1 0 1 6 1 1 / 0 3 / 1 6 0 1 1 0 / 0 3 - 1 1 / 0 2 6 1 0 T O W E R 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 1 4 5 . 4 8 IN V O I C E T O T A L : 1 4 5 . 4 8 * Page 25 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 7 1 3 N I C O R N I C O R G A S 8 3 - 8 0 - 0 0 - 1 0 0 0 7 - 1 0 1 6 1 1 / 0 3 / 1 6 0 1 1 0 / 0 3 - 1 1 / 0 2 6 1 0 T O W E R U N I T B 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 8 0 6 5 . 6 9 IN V O I C E T O T A L : 6 5 . 6 9 * CH E C K T O T A L : 5 9 0 . 3 2 5 2 2 7 1 4 O H A R A M M I C H E L E O ' H A R A 1 0 3 0 1 6 1 0 / 3 0 / 1 6 0 1 P I A N O L E S S O N I N S T R U C T I O N 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 , 4 0 0 . 0 0 IN V O I C E T O T A L : 1 , 4 0 0 . 0 0 * CH E C K T O T A L : 1 , 4 0 0 . 0 0 5 2 2 7 1 5 O H E R R O N O R A Y O ' H E R R O N C O M P A N Y 1 6 6 0 5 8 6 - I N 1 0 / 2 8 / 1 6 0 1 S H I R T , S T R E E T G E A R 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 1 6 3 . 6 1 IN V O I C E T O T A L : 1 6 3 . 6 1 * 1 6 6 1 4 4 0 - I N 1 1 / 0 1 / 1 6 0 1 S G T S H I R T 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 5 0 . 4 3 IN V O I C E T O T A L : 5 0 . 4 3 * CH E C K T O T A L : 2 1 4 . 0 4 5 2 2 7 1 6 O M A L L E Y O ' M A L L E Y W E L D I N G & F A B R I C A T I N G 1 7 3 0 2 1 1 / 0 2 / 1 6 0 1 R E P A I R W E L D I N G O F P A R K B E N C H 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 9 5 7 1 . 2 5 IN V O I C E T O T A L : 7 1 . 2 5 * CH E C K T O T A L : 7 1 . 2 5 5 2 2 7 1 7 O R R K K A T H L E E N F I E L D O R R & A S S O C . 1 5 1 1 6 1 1 / 0 3 / 1 6 0 1 M I S C C I T Y L E G A L M A T T E R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 6 6 , 9 2 2 . 5 0 0 2 D O W N T O W N T I F L E G A L M A T T E R S 8 8 - 8 8 0 - 5 4 - 0 0 - 5 4 6 6 8 7 . 7 5 0 3 M E E T I N G S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 6 1 , 0 0 0 . 0 0 Page 26 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 7 1 7 O R R K K A T H L E E N F I E L D O R R & A S S O C . 1 5 1 1 6 1 1 / 0 3 / 1 6 0 4 P A R K S L E G A L M A T T E R S 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 6 6 5 8 . 5 0 0 5 S T A G E C O A C H C R O S S I N G M A T T E R S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 6 3 9 . 0 0 IN V O I C E T O T A L : 8 , 1 0 7 . 7 5 * CH E C K T O T A L : 8 , 1 0 7 . 7 5 5 2 2 7 1 8 P A R A D I S E P A R A D I S E C A R W A S H 1 0 3 1 1 6 - P R 1 0 / 3 1 / 1 6 0 1 2 C A R W A S H E S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 5 1 6 . 0 0 IN V O I C E T O T A L : 1 6 . 0 0 * 1 1 0 7 1 6 1 1 / 0 7 / 1 6 0 1 C A R W A S H 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 4 . 0 0 IN V O I C E T O T A L : 4 . 0 0 * CH E C K T O T A L : 2 0 . 0 0 5 2 2 7 1 9 P F P E T T P . F . P E T T I B O N E & C O . 1 7 0 9 7 9 1 0 / 2 7 / 1 6 0 1 4 P H O T O I D S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 3 0 6 6 . 5 0 IN V O I C E T O T A L : 6 6 . 5 0 * CH E C K T O T A L : 6 6 . 5 0 5 2 2 7 2 0 R 0 0 0 1 1 5 3 D E D I C A T E D P R O P E R T Y S E R V I C E 1 1 0 2 1 6 1 1 / 0 2 / 1 6 0 1 R E F U N D O V E R P A Y M E N T O F F I N A L 0 1 - 0 0 0 - 1 3 - 0 0 - 1 3 7 1 1 6 4 . 0 2 0 2 B I L L F O R A C C T # 0 2 0 8 3 0 9 3 5 0 - 0 7 * * C O M M E N T * * IN V O I C E T O T A L : 1 6 4 . 0 2 * CH E C K T O T A L : 1 6 4 . 0 2 5 2 2 7 2 1 R 0 0 0 1 7 6 6 D A N A D A M B R A 1 5 7 0 1 4 1 1 / 1 0 / 1 6 0 1 R E F U N D D U E T O P A R T I C I P A N T 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 9 6 2 0 5 . 0 0 Page 27 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 7 2 1 R 0 0 0 1 7 6 6 D A N A D A M B R A 1 5 7 0 1 4 1 1 / 1 0 / 1 6 0 2 C O N F L I C T * * C O M M E N T * * IN V O I C E T O T A L : 2 0 5 . 0 0 * CH E C K T O T A L : 2 0 5 . 0 0 5 2 2 7 2 2 R E S P O N S E R E S P O N S I V E N E T W O R K S S E R V I C E S 1 7 5 8 3 0 7 / 2 8 / 1 6 0 1 E N D P O I N T P R O T E C T I O N L I C E N S E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 3 5 1 1 5 . 5 0 0 2 3 M O N T H R E N E W A L S * * C O M M E N T * * IN V O I C E T O T A L : 1 1 5 . 5 0 * CH E C K T O T A L : 1 1 5 . 5 0 5 2 2 7 2 3 S E C B L D R S E C U R I T Y B U I L D E R S S U P P L Y C O 2 3 6 3 1 6 1 0 / 3 1 / 1 6 0 1 P U S H B A R F O R F R O N T D O O R 2 3 - 2 1 6 - 5 6 - 0 0 - 5 6 5 6 3 2 0 . 0 0 IN V O I C E T O T A L : 3 2 0 . 0 0 * CH E C K T O T A L : 3 2 0 . 0 0 5 2 2 7 2 4 S P E E D W A Y S P E E D W A Y 1 0 0 1 5 4 2 4 3 8 - 1 1 1 6 1 1 / 1 0 / 1 6 0 1 O C T O B E R 2 0 1 6 G A S O L I N E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 9 5 1 , 1 9 6 . 6 2 0 2 O C T O B E R 2 0 1 6 G A S O L I N E 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 9 5 9 5 . 6 3 0 3 O C T O B E R 2 0 1 6 G A S O L I N E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 9 5 3 , 6 6 3 . 0 4 0 4 O C T O B E R 2 0 1 6 G A S O L I N E 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 9 5 5 1 9 . 0 7 0 5 O C T O B E R 2 0 1 6 G A S O L I N E 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 9 5 5 1 9 . 0 7 0 6 O C T O B E R 2 0 1 6 G A S O L I N E 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 9 5 5 1 9 . 0 7 0 7 O C T O B E R 2 0 1 6 G A S O L I N E 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 9 5 3 3 . 8 5 IN V O I C E T O T A L : 6 , 5 4 6 . 3 5 * CH E C K T O T A L : 6 , 5 4 6 . 3 5 5 2 2 7 2 5 S T E V E N S S T E V E N ' S S I L K S C R E E N I N G Page 28 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 7 2 5 S T E V E N S S T E V E N ' S S I L K S C R E E N I N G 1 1 2 9 5 1 1 / 0 4 / 1 6 0 1 E M B R O I D E R Y 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 5 4 . 0 0 IN V O I C E T O T A L : 5 4 . 0 0 * CH E C K T O T A L : 5 4 . 0 0 5 2 2 7 2 6 S T R E I C H S T R E I C H E R S C M 2 7 1 5 3 3 1 1 / 0 2 / 1 6 0 1 R E T U R N E D B A D G E H O L D E R C R E D I T 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 - 2 9 . 9 7 IN V O I C E T O T A L : - 2 9 . 9 7 * I 1 2 3 2 8 2 7 1 0 / 2 8 / 1 6 0 1 B A D G E , B A D G E C A S E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 0 0 1 5 3 . 5 0 IN V O I C E T O T A L : 1 5 3 . 5 0 * CH E C K T O T A L : 1 2 3 . 5 3 5 2 2 7 2 7 S U B U R L A B S U B U R B A N L A B O R A T O R I E S I N C . 1 3 9 7 9 1 1 0 / 3 1 / 1 6 0 1 C O L I F O R M 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 2 9 4 2 8 . 0 0 IN V O I C E T O T A L : 4 2 8 . 0 0 * CH E C K T O T A L : 4 2 8 . 0 0 5 2 2 7 2 8 T A P C O T A P C O I 5 4 5 1 5 3 1 1 / 0 1 / 1 6 0 1 S I G N 1 5 - 1 5 5 - 5 6 - 0 0 - 5 6 1 9 7 4 . 0 8 IN V O I C E T O T A L : 7 4 . 0 8 * CH E C K T O T A L : 7 4 . 0 8 5 2 2 7 2 9 T H O R G A R D T H O R G U A R D , I N C . 4 4 2 7 8 1 0 / 1 9 / 1 6 0 1 L I G H T E N I N G D E T E C T O R 2 5 - 2 0 5 - 5 4 - 0 0 - 5 4 9 5 3 2 0 . 2 7 IN V O I C E T O T A L : 3 2 0 . 2 7 * CH E C K T O T A L : 3 2 0 . 2 7 Page 29 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 7 3 0 U P S S T O R E M I C H A E L J . K E N I G 1 0 2 1 1 6 1 0 / 2 1 / 1 6 0 1 1 P K G S H I P P E D 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 5 2 1 0 . 6 3 IN V O I C E T O T A L : 1 0 . 6 3 * 1 1 0 2 1 6 1 1 / 0 2 / 1 6 0 1 B U I L D I N G S T U D Y R F P 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 5 2 9 3 . 2 4 IN V O I C E T O T A L : 9 3 . 2 4 * 1 1 0 3 1 6 1 1 / 0 3 / 1 6 0 1 1 P K G T O K F O 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 5 2 2 8 . 8 5 IN V O I C E T O T A L : 2 8 . 8 5 * CH E C K T O T A L : 1 3 2 . 7 2 5 2 2 7 3 1 V I T O S H C H R I S T I N E M . V I T O S H C M V 1 8 1 3 - 1 8 2 1 1 0 / 2 7 / 1 6 0 1 S E P T 1 9 & 2 6 A N D O C T A D M I N 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 7 6 0 0 . 0 0 0 2 H E A R I N G S * * C O M M E N T * * IN V O I C E T O T A L : 6 0 0 . 0 0 * CH E C K T O T A L : 6 0 0 . 0 0 5 2 2 7 3 2 W A T E R S Y S W A T E R S O L U T I O N S U N L I M I T E D , I N C 4 0 1 1 1 1 0 / 2 7 / 1 6 0 1 C H E M I C A L S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 1 , 6 7 0 . 4 0 IN V O I C E T O T A L : 1 , 6 7 0 . 4 0 * CH E C K T O T A L : 1 , 6 7 0 . 4 0 5 2 2 7 3 3 W E L D S T A R W E L D S T A R 0 1 5 5 7 6 5 6 1 0 / 2 4 / 1 6 0 1 G A S C Y L Y N D E R 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 8 5 7 . 5 0 IN V O I C E T O T A L : 7 . 5 0 * CH E C K T O T A L : 7 . 5 0 5 2 2 7 3 4 Y B S D Y O R K V I L L E B R I S T O L Page 30 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 2 : 2 1 : 4 8 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 2 2 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 7 3 4 Y B S D Y O R K V I L L E B R I S T O L 1 0 3 1 1 6 S F 1 1 / 1 5 / 1 6 0 1 O C T 2 0 1 6 S A N I T A R Y F E E S 9 5 - 0 0 0 - 2 4 - 0 0 - 2 4 5 0 3 0 0 , 1 0 4 . 7 4 IN V O I C E T O T A L : 3 0 0 , 1 0 4 . 7 4 * CH E C K T O T A L : 3 0 0 , 1 0 4 . 7 4 5 2 2 7 3 5 Y O R K M O W Y O R K V I L L E M O W I N G & L A N D S C A P I N G 4 8 8 1 1 / 0 2 / 1 6 0 1 R E M O V A L O F T R E E S & S T U M P S 1 1 - 1 1 1 - 5 4 - 0 0 - 5 4 9 5 6 , 5 4 9 . 0 0 IN V O I C E T O T A L : 6 , 5 4 9 . 0 0 * 4 8 9 1 1 / 0 2 / 1 6 0 1 O C T 2 0 1 6 G R O U N D S M A I N T E N A N C E 1 1 - 1 1 1 - 5 4 - 0 0 - 5 4 9 5 5 3 2 . 0 5 0 2 O C T 2 0 1 6 G R O U N D S M A I N T E N A N C E 1 2 - 1 1 2 - 5 4 - 0 0 - 5 4 9 5 5 4 7 . 5 0 IN V O I C E T O T A L : 1 , 0 7 9 . 5 5 * CH E C K T O T A L : 7 , 6 2 8 . 5 5 5 2 2 7 3 6 Y O U N G M M A R L Y S J . Y O U N G 1 0 1 8 1 6 1 1 / 0 2 / 1 6 0 1 1 0 / 1 8 P W M E E T I N G M I N U T E S 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 5 6 . 2 5 IN V O I C E T O T A L : 5 6 . 2 5 * 1 0 1 9 1 6 1 1 / 0 6 / 1 6 0 1 1 0 / 1 9 A D M I N M E E T I N G M I N U T E S 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 5 7 . 0 0 IN V O I C E T O T A L : 5 7 . 0 0 * CH E C K T O T A L : 1 1 3 . 2 5 5 2 2 7 3 7 0 0 0 0 0 0 0 0 T O T A L D E P O S I T 1 1 2 2 1 6 1 1 / 2 2 / 1 6 0 1 T O T A L D I R E C T D E P O S I T S 1 9 5 . 0 0 IN V O I C E T O T A L : 1 9 5 . 0 0 * CH E C K T O T A L : 1 9 5 . 0 0 TO T A L A M O U N T P A I D : 6 7 5 , 4 0 8 . 0 4 Page 31 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT ION S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E P A G E : 1 TI M E : 1 2 : 2 6 : 5 5 D I R E C T D E P O S I T A U D I T R E P O R T ID : A P 6 C 0 0 0 P . C B L D E P O S I T N A C H A F I L E VE N D O R N A M E N U M B E R D E P O S I T A M O U N T D E S C R I P T I O N -- - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ST E V E R E D M O N R E D M O N S T 1 9 5 . 0 0 C P R E X A M F E E R E I M B U R S E M E N T TO T A L A M O U N T O F D I R E C T D E P O S I T S 1 9 5 . 0 0 To t a l # o f V e n d o r s : 1 Page 32 of 43 DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 7 : 5 5 : 1 3 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 3 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 1 1 / 2 5 / 1 6 1 1 2 5 1 6 - A . S I M M O N S 1 0 / 3 1 / 1 6 0 1 V E R I Z O N - C O D E I N S P E C T O R P H O N E 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 2 0 2 6 . 2 4 0 2 C A S E * * C O M M E N T * * 0 3 F A C E B O O K A D C R E D I T 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 - 9 . 7 9 0 4 Q U I L L - S T A P L E S , H I G H L I G H T E R S 0 1 - 1 2 0 - 5 6 - 0 0 - 5 6 1 0 1 3 . 0 8 0 5 K O N I C A - 8 / 1 9 - 9 / 1 8 C O P I E R C H A R G E 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 6 2 5 . 0 5 0 6 Q U I L L - F I N A N C E P R I N T E R T O N E R 0 1 - 1 2 0 - 5 6 - 0 0 - 5 6 1 0 1 5 6 . 8 6 0 7 V E R I Z O N - 2 P H O N E C A S E S 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 2 0 7 4 . 9 8 0 8 V E R I Z O N - 2 P H O N E C A S E S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 2 0 7 4 . 9 8 0 9 V E R I Z O N - T A X O N P H O N E C A S E S 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 0 1 2 . 3 7 1 0 N E O P O S T - 1 1 / 5 / 1 6 - 2 / 1 7 / 1 7 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 8 5 8 2 . 3 4 1 1 P O S T A G E M A C H I N E L E A S E * * C O M M E N T * * 1 2 K O N I C A - 9 / 1 0 - 1 0 / 9 C O P I E R C H A R G E 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 3 0 1 9 7 . 7 9 1 3 K O N I C A - 9 / 1 0 - 1 0 / 9 C O P I E R C H A R G E 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 3 0 6 5 . 9 3 1 4 K O N I C A - 9 / 1 0 - 1 0 / 9 C O P I E R C H A R G E 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 3 0 6 9 . 4 4 1 5 K O N I C A - 9 / 1 0 - 1 0 / 9 C O P I E R C H A R G E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 3 0 2 2 8 . 6 5 1 6 K O N I C A - 9 / 1 0 - 1 0 / 9 C O P I E R C H A R G E 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 6 2 3 . 6 6 1 7 K O N I C A - 9 / 1 0 - 1 0 / 9 C O P I E R C H A R G E 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 3 0 3 . 6 6 1 8 K O N I C A - 9 / 1 0 - 1 0 / 9 C O P I E R C H A R G E 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 3 0 3 . 6 6 1 9 K O N I C A - 9 / 1 0 - 1 0 / 9 C O P I E R C H A R G E 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 6 2 1 9 . 9 6 2 0 K O N I C A - 9 / 1 0 - 1 0 / 9 C O P I E R C H A R G E 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 9 . 9 6 2 1 C O M C A S T - 8 / 8 - 8 / 3 1 S E R V I C E 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 4 0 2 9 2 . 4 1 2 2 C O M C A S T - 9 / 1 - 9 / 3 0 S E R V I C E 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 4 0 3 7 0 . 2 1 2 3 C O M C A S T - 1 0 / 1 - 1 0 / 3 1 S E R V I C E 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 4 0 3 7 0 . 2 2 IN V O I C E T O T A L : 2 , 0 8 1 . 6 6 * 1 1 2 5 1 6 - B . O L S E M 1 0 / 3 1 / 1 6 0 1 W A R E H O U S E D I R E C T - B A T T E R I E S , 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 2 0 . 3 5 0 2 P O S T - I T F L A G S * * C O M M E N T * * 0 3 W A R E H O U S E D I R E C T - B A T T E R I E S , 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 6 1 . 0 7 0 4 S T I O N A R Y * * C O M M E N T * * 0 5 W A R E H O U S E D I R E C T - S T A P L E S 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 3 . 6 0 0 6 Q U I L L - T O N E R 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 8 9 . 9 9 0 7 W A R E H O U S E D I R E C T - P A P E R 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 1 7 4 . 6 0 0 8 D U N K I N D O N U T S F O R S A T U R D A Y 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 1 5 4 0 . 7 5 0 9 C O U N C I L G O A L M E E T I N G * * C O M M E N T * * IN V O I C E T O T A L : 3 9 0 . 3 6 * 1 1 2 5 1 6 - B . O L S O N 1 0 / 3 1 / 1 6 0 1 I C M A C O N F E R E N C E L O D G I N G 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 1 5 1 , 3 4 2 . 6 2 0 2 F O R C I T Y A D M I N & I N T E R N * * C O M M E N T * * IN V O I C E T O T A L : 1 , 3 4 2 . 6 2 * 1 1 2 5 1 6 - B . R E I S I N G E R 1 0 / 3 1 / 1 6 0 1 C O M C A S T - 9 / 2 8 - 1 0 / 2 8 I N T E R N E T 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 5 . 3 3 0 2 C O M C A S T - 9 / 2 8 - 1 0 / 2 8 I N T E R N E T 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 4 0 4 . 0 0 0 3 C O M C A S T - 9 / 2 8 - 1 0 / 2 8 I N T E R N E T 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 4 0 5 . 3 3 0 4 C O M C A S T - 9 / 2 8 - 1 0 / 2 8 I N T E R N E T 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 4 0 7 . 3 2 0 5 C O M C A S T - 9 / 2 8 - 1 0 / 2 8 I N T E R N E T 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 3 4 . 6 2 Page 33 of 43 DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 7 : 5 5 : 1 3 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 3 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 1 1 / 2 5 / 1 6 1 1 2 5 1 6 - B . R E I S I N G E R 1 0 / 3 1 / 1 6 0 6 C O M C A S T - 9 / 2 8 - 1 0 / 2 8 I N T E R N E T 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 4 0 7 . 3 2 0 7 C O M C A S T - 9 / 2 8 - 1 0 / 2 8 I N T E R N E T 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 4 0 4 . 0 0 0 8 C O M C A S T - 9 / 2 8 - 1 0 / 2 8 I N T E R N E T 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 4 0 5 . 3 3 0 9 C O M C A S T - 9 / 2 8 - 1 0 / 2 8 I N T E R N E T 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 6 . 6 5 1 0 C O M C A S T - 9 / 2 8 - 1 0 / 2 8 P H O N E & 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 4 0 8 3 . 3 0 1 1 C A B L E * * C O M M E N T * * 1 2 A R A M A R K # 1 5 9 0 6 4 2 8 2 4 - U N I F O R M S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 0 0 5 8 . 7 7 1 3 A R A M A R K # 1 5 9 0 6 5 1 8 5 7 - U N I F O R M S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 0 0 5 8 . 7 7 1 4 A R A M A R K # 1 5 9 0 6 4 2 8 2 4 - U N I F O R M S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 0 0 5 8 . 7 7 1 5 A R A M A R K # 1 5 9 0 6 6 9 7 5 5 - U N I F O R M S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 0 0 5 8 . 7 7 1 6 A R A M A R K # 1 5 9 0 6 7 8 7 5 8 - U N I F O R M S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 0 0 6 8 . 2 3 1 7 G O L D M E D A L - B R I D G E C O N C E S S I O N 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 8 2 . 0 8 1 8 S U P P L I E S * * C O M M E N T * * 1 9 S H A W M E D I A - H O M E T O W N D A Y S A D 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 2 1 , 8 0 0 . 0 7 2 0 S H A W M E D I A - F A L L F E S T A D 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 2 6 7 2 7 . 0 0 2 1 A T & T U - V E R S E - 9 / 2 4 - 1 0 / 2 3 T O W N 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 4 0 5 7 . 2 0 2 2 S Q U A R E S I G N * * C O M M E N T * * 2 3 S O U R C E O N E - P A P E R 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 1 0 3 3 . 9 9 2 4 S O U R C E O N E - P A P E R 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 1 0 4 7 5 . 8 6 2 5 A R E A R E S T - 9 / 2 6 - 1 0 / 2 5 P O R T - O - 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 2 0 4 4 4 . 0 0 2 6 L E T U P K E E P * * C O M M E N T * * 2 7 N R P A A N N U A L M E M B E R S H I P D U E S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 0 3 0 0 . 0 0 2 8 N R P A A N N U A L M E M B E R S H I P D U E S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 2 0 3 0 0 . 0 0 2 9 G R O U N D E F F E C T S - M U L C H & S O D 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 6 5 0 . 6 8 3 0 A M A Z O N - S A N T A L E T T E R H E A D 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 3 7 . 7 7 3 1 C O N S E R V F S - M A R K I N G C H A L K 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 8 9 . 4 2 3 2 G R O U N D E F F E C T S - M U L C H 8 2 - 8 2 0 - 5 6 - 0 0 - 5 6 2 0 1 , 1 6 8 . 1 2 IN V O I C E T O T A L : 6 , 7 3 2 . 7 0 * 1 1 2 5 1 6 - D . B E H R E N S 1 0 / 3 1 / 1 6 0 1 K A R - T E C H - T R A N S M I T T E R B A T T E R Y 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 2 8 6 7 . 8 6 IN V O I C E T O T A L : 6 7 . 8 6 * 1 1 2 5 1 6 - E . D H U S E 1 0 / 3 1 / 1 6 0 1 N A P A # 1 5 0 3 6 2 - F I L T E R S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 9 3 . 6 6 0 2 N A P A # 1 5 0 4 6 5 - L A M P 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 5 . 6 5 0 3 O F F I C E M A X - P E N S , H I G H L I G H T E R S , 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 1 0 7 7 . 9 2 0 4 M A R K E R S , B A T T E R I E S * * C O M M E N T * * 0 5 N A P A # 1 5 0 9 4 4 - P E N E T R A N T 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 4 0 1 8 . 8 7 0 6 N A P A # 1 5 1 4 2 6 - F I L T E R S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 1 5 . 9 9 0 7 A R A M A R K # 1 5 9 0 6 5 1 8 5 5 - U N I F O R M S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 0 0 5 3 . 5 4 0 8 A R A M A R K # 1 5 9 0 6 5 1 8 5 5 - U N I F O R M S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 5 3 . 5 4 0 9 A R A M A R K # 1 5 9 0 6 5 1 8 5 5 - U N I F O R M S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 0 0 2 6 . 7 7 1 0 A R A M A R K # 1 5 9 0 6 6 0 7 3 4 - U N I F O R M S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 0 0 6 6 . 1 8 1 1 A R A M A R K # 1 5 9 0 6 6 0 7 3 4 - U N I F O R M S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 6 6 . 1 8 1 2 A R A M A R K # 1 5 9 0 6 6 0 7 3 4 - U N I F O R M S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 0 0 3 3 . 0 9 1 3 N A P A # 1 5 1 5 0 0 - B A T T E R Y A C I D 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 4 0 1 6 . 0 3 Page 34 of 43 DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 7 : 5 5 : 1 3 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 3 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 1 1 / 2 5 / 1 6 1 1 2 5 1 6 - E . D H U S E 1 0 / 3 1 / 1 6 1 4 N A P A # 1 5 1 9 1 7 - H O S E C L A M P , P A I N T 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 1 3 7 . 4 7 1 5 N A M E B A D G E S - M A G N E T I C F A S T E N E R S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 1 0 1 7 . 6 9 1 6 W I N D I N G C R E E K - T R E E S 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 2 6 3 , 1 0 0 . 0 0 1 7 A R A M A R K # 1 5 9 0 6 7 8 7 5 6 - U N I F O R M S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 0 0 5 3 . 9 8 1 8 A R A M A R K # 1 5 9 0 6 7 8 7 5 6 - U N I F O R M S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 5 3 . 9 8 1 9 A R A M A R K # 1 5 9 0 6 7 8 7 5 6 - U N I F O R M S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 0 0 2 7 . 0 0 2 0 A R A M A R K # 1 5 9 0 6 6 9 7 5 3 - U N I F O R M S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 0 0 5 3 . 9 8 2 1 A R A M A R K # 1 5 9 0 6 6 9 7 5 3 - U N I F O R M S 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 0 0 5 3 . 9 8 2 2 A R A M A R K # 1 5 9 0 6 6 9 7 5 3 - U N I F O R M S 5 2 - 5 2 0 - 5 6 - 0 0 - 5 6 0 0 2 7 . 0 0 2 3 C I N T A S - 2 3 4 4 T R E M O N T A L A R M 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 7 6 5 . 5 0 2 4 R E P A I R * * C O M M E N T * * 2 5 N A P A # 1 5 2 5 9 0 - F I L T E R S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 1 3 0 . 1 4 2 6 N A P A # 1 5 2 5 3 1 - F I L T E R S , 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 2 0 5 . 7 5 2 7 W I N D S H I E L D W A S H * * C O M M E N T * * 2 8 N A P A # 1 5 2 4 8 9 - C I R C U I T T E S T E R 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 7 . 6 9 2 9 N A P A # 1 5 2 6 7 0 - W I P E R B L A D E S , 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 2 5 3 . 2 6 3 0 H E A D L I G H T S * * C O M M E N T * * 3 1 N A N A # 1 5 2 5 3 3 - F I L T E R S 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 4 0 7 . 3 3 IN V O I C E T O T A L : 5 , 6 9 2 . 1 7 * 1 1 2 5 1 6 - J . D Y O N 1 0 / 3 1 / 1 6 0 1 S A M S - P A P E R T O W E L S 0 1 - 1 1 0 - 5 6 - 0 0 - 5 6 1 0 1 6 . 7 6 IN V O I C E T O T A L : 1 6 . 7 6 * 1 1 2 5 1 6 - J . S L E E Z E R 1 0 / 3 1 / 1 6 0 1 A L U M I T A N K - F U E L T A N K 0 1 - 4 1 0 - 5 6 - 0 0 - 5 6 2 8 9 7 1 . 5 7 IN V O I C E T O T A L : 9 7 1 . 5 7 * 1 1 2 5 1 6 - K . B A R K S D A L E 1 0 / 3 1 / 1 6 0 1 A D O B E C R E A T I V E C L O U D M O N T H L Y 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 3 5 5 3 . 1 1 0 2 F E E * * C O M M E N T * * 0 3 C A N N O N P R I N T E R 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 3 5 7 3 1 . 3 8 IN V O I C E T O T A L : 7 8 4 . 4 9 * 1 1 2 5 1 6 - L . H I L T 1 0 / 3 1 / 1 6 0 1 D A V E A U T O # 2 4 7 0 7 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 2 2 9 . 0 0 0 2 D A V E A U T O # 2 4 7 1 0 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 6 6 6 . 0 0 0 3 D A V E A U T O # 2 4 7 1 7 - I N S T A L L 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 1 0 . 0 0 0 4 B A T T E R Y * * C O M M E N T * * 0 5 D A V E A U T O # 2 4 7 2 0 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 2 2 5 . 0 0 0 6 D A V E A U T O # 2 4 7 2 4 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 3 5 0 . 0 0 0 7 D A V E A U T O 2 4 7 2 7 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 9 3 8 . 0 0 0 8 M I N E R E L E C # 2 6 1 6 0 4 - C A M E R A 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 4 7 . 5 0 0 9 R E P A I R * * C O M M E N T * * 1 0 J I F F Y L U B E # 2 1 7 - O I L C H A N G E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 4 8 . 9 8 1 1 J I F F Y L U B E # 2 0 8 - O I L C H A N G E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 8 4 . 8 9 1 2 M I N E R E L E C # 2 6 0 7 9 4 - P U L L E D D V R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 9 5 . 0 0 1 3 F O R D E P O T R E P A I R * * C O M M E N T * * 1 4 M I N E R E L E C # 2 6 0 9 9 2 - I N S T A L L 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 3 , 1 3 8 . 0 0 Page 35 of 43 DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 7 : 5 5 : 1 3 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 3 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 1 1 / 2 5 / 1 6 1 1 2 5 1 6 - L . H I L T 1 0 / 3 1 / 1 6 1 5 E Q U I P M E N T I N D E C T I V E S Q U A D * * C O M M E N T * * 1 6 P R O V I S I O N - B A T T E R Y 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 4 4 . 7 7 1 7 V E R I Z O N - S E P T 2 0 1 6 I N C A R U N I T S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 5 9 3 . 0 4 1 8 D A V E A U T O # 2 4 7 4 1 - S E R P E N T I N E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 2 2 . 0 0 1 9 B E L T R E P A I R * * C O M M E N T * * 2 0 D A V E A U T O # 2 4 7 6 3 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 7 5 . 0 0 2 1 D A V E A U T O # 2 4 7 3 9 - S Q U A D R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 2 1 8 . 0 0 2 2 M I N E R E L E C # 2 6 1 7 1 0 - A N T E N N A 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 3 9 . 5 0 2 3 R E P A I R * * C O M M E N T * * 2 4 M I N E R E L E C # 2 6 1 7 1 1 - F U S E R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 9 5 . 0 0 2 5 M I N E R E L E C # 2 6 1 4 4 7 - R A D A R R E P A I R 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 2 9 0 . 7 1 2 6 M I N E R E L E C # 2 9 0 9 9 3 - I N S T A L L 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 9 , 7 7 8 . 5 2 2 7 E Q U I P M E N T I N T O 2 0 1 6 I M P A L A * * C O M M E N T * * 2 8 S Q U A D * * C O M M E N T * * 2 9 D A V E A U T O # 2 4 7 7 3 - R E P L A C E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 1 0 . 0 0 3 0 H E A D L I G H T * * C O M M E N T * * IN V O I C E T O T A L : 1 7 , 3 9 8 . 9 1 * 1 1 2 5 1 6 - L . P I C K E R I N G 1 0 / 3 1 / 1 6 0 1 M U N I C I P A L C L E R K ' S T R A I N I N G 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 1 5 3 4 2 . 7 2 0 2 C O N F E R E N C E L O D G I N G * * C O M M E N T * * 0 3 C N A S U R E T Y N O T A R Y B O N D 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 6 2 3 0 . 0 0 IN V O I C E T O T A L : 3 7 2 . 7 2 * 1 1 2 5 1 6 - M . P F I S T E R 1 0 / 3 1 / 1 6 0 1 F A S T E N I N G C A B L E T I E S 8 2 - 8 2 0 - 5 6 - 0 0 - 5 6 3 5 2 0 . 5 9 IN V O I C E T O T A L : 2 0 . 5 9 * 1 1 2 5 1 6 - N . D E C K E R 1 0 / 3 1 / 1 6 0 1 A C C U R I N T - S E P T 2 0 1 6 S E A R C H E S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 6 2 5 0 . 0 0 0 2 W E B P O S W E R P L A N A N N U A L R E N E W A L 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 3 5 1 3 1 . 8 8 0 3 A T & T - 9 / 2 5 - 1 0 / 2 4 S E R V I C E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 1 2 3 . 7 6 0 4 C O M C A S T - 1 0 / 8 - 1 1 / 7 C A B L E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 4 . 2 7 0 5 N A P A # 1 5 2 1 3 2 - B A T T E R Y 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 9 5 1 5 2 . 7 2 IN V O I C E T O T A L : 4 6 2 . 6 3 * 1 1 2 5 1 6 - P . R A T O S 1 0 / 3 1 / 1 6 0 1 A M A Z O N - C O V E R A L L S W / R E S P I R A T O R S 0 1 - 2 2 0 - 5 6 - 0 0 - 5 6 2 0 9 7 2 . 9 7 0 2 T E L E S C O P I N G L A D D E R , M A S K S , * * C O M M E N T * * 0 3 F L A S H L I G H T S - A L L P E R S A F E T Y * * C O M M E N T * * 0 4 G R A N T * * C O M M E N T * * IN V O I C E T O T A L : 9 7 2 . 9 7 * 1 1 2 5 1 6 - R . F R E D R I C K S O N 1 0 / 3 1 / 1 6 0 1 C O M C A S T - 0 9 / 1 3 - 1 0 / 2 3 I N T E R N E T 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 4 0 4 5 . 2 9 0 2 C O M C A S T - 0 9 / 1 3 - 1 0 / 2 3 I N T E R N E T 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 4 0 3 3 . 9 7 0 3 C O M C A S T - 0 9 / 1 3 - 1 0 / 2 3 I N T E R N E T 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 4 0 4 5 . 2 9 0 4 C O M C A S T - 0 9 / 1 3 - 1 0 / 2 3 I N T E R N E T 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 4 0 6 2 . 2 8 0 5 C O M C A S T - 0 9 / 1 3 - 1 0 / 2 3 I N T E R N E T 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 2 9 4 . 4 1 0 6 C O M C A S T - 0 9 / 1 3 - 1 0 / 2 3 I N T E R N E T 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 4 0 6 2 . 2 8 Page 36 of 43 DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 7 : 5 5 : 1 3 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 3 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 1 1 / 2 5 / 1 6 1 1 2 5 1 6 - R . F R E D R I C K S O N 1 0 / 3 1 / 1 6 0 7 C O M C A S T - 0 9 / 1 3 - 1 0 / 2 3 I N T E R N E T 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 4 0 3 3 . 9 7 0 8 C O M C A S T - 0 9 / 1 3 - 1 0 / 2 3 I N T E R N E T 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 4 0 4 5 . 2 9 0 9 C O M C A S T - 0 9 / 1 3 - 1 0 / 2 3 I N T E R N E T 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 1 6 1 . 4 7 1 0 I L C M A / I A M M A M O N T H L Y M E E T I N G 0 1 - 1 1 0 - 5 4 - 0 0 - 5 4 1 2 5 5 . 0 0 1 1 1 0 / 1 1 - 1 1 / 1 1 W E B U P K E E P F E E S 0 1 - 6 4 0 - 5 4 - 0 0 - 5 4 5 0 1 5 . 9 5 1 2 V E R I Z O N - S E P T 2 0 1 6 C E L L P H O N E S 0 1 - 2 2 0 - 5 4 - 0 0 - 5 4 4 0 2 8 7 . 2 9 1 3 V E R I Z O N - S E P T 2 0 1 6 C E L L P H O N E S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 4 0 6 2 7 . 6 7 1 4 V E R I Z O N - S E P T 2 0 1 6 C E L L P H O N E S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 4 0 7 2 . 9 8 1 5 V E R I Z O N - S E P T 2 0 1 6 C E L L P H O N E S 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 4 0 4 3 2 . 7 4 1 6 V E R I Z O N - S E P T 2 0 1 6 C E L L P H O N E S 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 4 0 5 9 . 1 1 1 7 V E R I Z O N - S E P T 2 0 1 6 C E L L P H O N E S 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 4 0 2 0 . 7 8 IN V O I C E T O T A L : 2 , 3 5 5 . 7 7 * 1 1 2 5 1 6 - R . H A R M O N 1 0 / 3 1 / 1 6 0 1 W A L M A R T - O C T 2 0 1 6 P R E S C H O O L 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 1 2 4 . 9 5 0 2 S U P P L I E S * * C O M M E N T * * 0 3 P A R T Y C I T Y - O C T 2 0 1 6 P R E S C H O O L 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 3 5 . 9 6 0 4 S U P P L I E S * * C O M M E N T * * 0 5 H O B B Y L O B B Y - O C T 2 0 1 6 P R E S C H O O L 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 5 5 . 7 7 0 6 C R A F T S U P P L I E S * * C O M M E N T * * 0 7 A B B E Y F A R M S P R E S C H O O L F I E L D 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 8 4 8 . 0 0 0 8 T R I P A D M I S S I O N * * C O M M E N T * * 0 9 C L A S S R O O M D I R E C T - P R E S C H O O L 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 5 9 . 3 1 1 0 C R A F T S U P P L I E S * * C O M M E N T * * 1 1 T A R G E T - N O V 2 0 1 6 P R E S C H O O L 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 6 5 . 1 9 1 2 S U P P L I E S * * C O M M E N T * * 1 3 A M A Z O N - N O V 2 0 1 6 P R E S C H O O L 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 7 8 . 6 6 1 4 S U P P L I E S * * C O M M E N T * * IN V O I C E T O T A L : 1 , 2 6 7 . 8 4 * 1 1 2 5 1 6 - R . H A R T 1 0 / 3 1 / 1 6 0 1 A M A Z O N - K E U R I G C O F F E E M A K E R 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 2 0 1 6 1 . 9 5 IN V O I C E T O T A L : 1 6 1 . 9 5 * 1 1 2 5 1 6 - R . H O R N E R 1 0 / 3 1 / 1 6 0 1 H O M E D E P O - S O C K E T S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 3 0 3 . 9 4 IN V O I C E T O T A L : 3 . 9 4 * 1 1 2 5 1 6 - R . M I K O L A S E K 1 0 / 3 1 / 1 6 0 1 R E C O G N I Z E D R E S P O N S E T R A I N I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 2 3 8 7 . 0 0 0 2 R E G I S T R A T I O N * * C O M M E N T * * 0 3 R E C O G N I Z E R E P S O N S E T R A I N I N G 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 1 2 4 . 3 2 0 4 L O D G I N G * * C O M M E N T * * 0 5 O F F I C D E M A X - U S B D R I V E S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 2 0 6 9 . 9 8 0 6 T A R G E T - S A N D I S K 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 2 0 1 2 . 9 9 0 7 A M A Z O N - P H O N E C A S E , U S B D R I V E S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 2 0 1 2 8 . 7 3 0 8 G Y P S Y & T R A V E L E R C R I M E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 2 1 2 5 . 0 0 0 9 I N V E S T I G A T I O N T R A I N I N G * * C O M M E N T * * 1 0 R E G I S T R A T I O N * * C O M M E N T * * IN V O I C E T O T A L : 8 4 8 . 0 2 * Page 37 of 43 DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 7 : 5 5 : 1 3 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 3 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 1 1 / 2 5 / 1 6 1 1 2 5 1 6 - R . W R I G H T 1 0 / 3 1 / 1 6 0 1 F A C E B O O K A D V E R T I S I N G 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 5 0 . 0 3 0 2 F A C E B O O K A D V E R T I S I N G R E F U N D 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 - 9 9 . 4 3 0 3 R U S H C O P L E Y D O T E X A M 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 6 2 6 0 . 0 0 0 4 R U S H C O P L E Y D O T E X A M 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 6 2 6 0 . 0 0 0 5 R U S H C O P L E Y D O T E X A M 5 2 - 5 2 0 - 5 4 - 0 0 - 5 4 6 2 6 0 . 0 0 0 6 R U S H C O P L E Y D O T E X A M 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 6 2 6 0 . 0 0 0 7 R U S H C O P L E Y D O T E X A M 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 6 2 1 6 0 . 0 0 0 8 R U S H C O P L E Y D O T E X A M 8 2 - 8 2 0 - 5 4 - 0 0 - 5 4 6 2 4 0 . 0 0 0 9 I G F O A P A Y R O L L S E M I N A R 0 1 - 1 2 0 - 5 4 - 0 0 - 5 4 1 2 7 5 . 0 0 IN V O I C E T O T A L : 6 6 5 . 6 0 * 1 1 2 5 1 6 - S . R E D M O N 1 0 / 3 1 / 1 6 0 1 D O L L A R T R E E - F A L L F E S T S U P P L I E S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 6 . 0 0 0 2 J E W E L - P O P 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 2 0 . 8 6 0 3 J E W E L - P O P 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 1 9 . 8 3 0 4 S A M S - B E E F , T O R T I L L A S , P R E T Z E L S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 7 5 . 7 5 0 5 G A T O R A D E * * C O M M E N T * * 0 6 J E W E L - B U N S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 7 1 2 . 9 2 0 7 R A I N B O W R A C I N G - C H I L I C H A S E 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 4 . 8 1 0 8 S A F E T Y P I N S * * C O M M E N T * * 0 9 S T A M P S F O R S A N T A L E T T E R S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 2 9 . 4 5 IN V O I C E T O T A L : 1 8 9 . 6 2 * 1 1 2 5 1 6 - S . R E M U S 1 0 / 3 1 / 1 6 0 1 H O B B Y L O B B Y - F A L L F E S T S U P P L I E S 7 9 - 7 9 5 - 5 6 - 0 0 - 5 6 0 6 4 2 . 2 6 0 2 P A N E R A - N R P A C O N F E R E N C E M E A L 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 1 5 9 . 7 5 0 3 D R U R Y - N R P A C O N F E R E N C E L O D G I N G 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 1 5 6 8 3 . 9 5 0 4 F O O D S A F E T Y C E R T I F I C A T I O N 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 1 2 2 1 0 . 0 0 0 5 C L A S S R E G I S T R A T I O N * * C O M M E N T * * 0 6 I L I P R A P R O F E S S I O N A L 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 1 2 6 7 5 . 0 0 0 7 D E V E L O P M E N T S C H O O L * * C O M M E N T * * 0 8 R E G I S T A R T I O N * * C O M M E N T * * IN V O I C E T O T A L : 1 , 6 2 0 . 9 6 * 1 1 2 5 1 6 - S . S L E E Z E R 1 0 / 3 1 / 1 6 0 1 S H E L L - G A S O L I N E 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 9 5 3 3 . 7 5 0 2 D R U R Y I N N - N R P A C O N F E R E N C E 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 1 5 6 8 3 . 9 5 0 3 L O D G I N G * * C O M M E N T * * IN V O I C E T O T A L : 7 1 7 . 7 0 * 1 1 2 5 1 6 - T . E V A N S 1 0 / 3 1 / 1 6 0 1 N R P A C O N F E R E N C E L O D G I N G 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 1 2 3 5 2 . 4 8 0 2 N R P A C O N F E R E N C E L O D G I N G 7 9 - 7 9 0 - 5 4 - 0 0 - 5 4 1 2 3 5 2 . 4 7 0 3 N R P A C O N F E R E N C E M E A L S 7 9 - 7 9 5 - 5 4 - 0 0 - 5 4 1 5 3 5 . 8 6 IN V O I C E T O T A L : 7 4 0 . 8 1 * 1 1 2 5 1 6 - T . H O U L E 1 0 / 3 1 / 1 6 0 1 F A R M & F L E E T - G E A R F O R N E W H I R E S 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 0 0 6 2 4 . 9 3 0 2 G L O B A L I N D U S T R I A L - S A L E S T A X 7 9 - 7 9 0 - 5 6 - 0 0 - 5 6 3 0 - 2 1 . 8 9 0 3 C R E D I T F R O M P R E V I O U S C H A R G E * * C O M M E N T * * IN V O I C E T O T A L : 6 0 3 . 0 4 * Page 38 of 43 DA T E : 1 1 / 1 5 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 7 : 5 5 : 1 3 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 9 0 0 0 3 7 F N B O F I R S T N A T I O N A L B A N K O M A H A 1 1 / 2 5 / 1 6 1 1 2 5 1 6 - T . K L I N G E L 1 0 / 3 1 / 1 6 0 1 G A S O L I N E 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 9 5 9 3 . 4 1 0 2 F B I N A A T R A I N I N G S E S S I O N F E E 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 2 2 5 0 . 0 0 0 3 F B I N A A T R A I N I N G S U P P L I E S 0 1 - 2 1 0 - 5 6 - 0 0 - 5 6 2 0 2 8 9 . 0 0 0 4 F B I N A A T R A I N I N G M E A L S 0 1 - 2 1 0 - 5 4 - 0 0 - 5 4 1 5 3 7 . 2 6 IN V O I C E T O T A L : 6 6 9 . 6 7 * 1 1 2 5 1 6 - T . K O N E N 1 0 / 3 1 / 1 6 0 1 I L A W W A - A N N U A L R E G U L A T O R Y 5 1 - 5 1 0 - 5 4 - 0 0 - 5 4 1 2 4 8 . 0 0 0 2 U P D A T E S E M I N A R * * C O M M E N T * * 0 3 H A C H - F L O U R I D E A G E N T 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 4 5 7 . 9 7 0 4 H O M E D E P O - R A T C H E T T I E D O W N 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 0 2 5 . 7 4 0 5 S T E I N E R - R E P L A C E M E N T N F L I N E 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 3 4 5 . 8 1 0 6 S T E I N E R - C R E D I T F O R S A L E S T A X 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 - 3 1 . 4 4 0 7 E N D R E S S - M O T O R F O R G R A N D E 5 1 - 5 1 0 - 5 6 - 0 0 - 5 6 3 8 3 , 4 1 5 . 3 8 0 8 R E S E R V E P L A N T * * C O M M E N T * * IN V O I C E T O T A L : 4 , 2 6 1 . 4 6 * 1 1 2 5 1 6 - T . S O E L K E 1 0 / 3 1 / 1 6 0 1 P E T E R B I L T - T R U C K R E P A I R 0 1 - 4 1 0 - 5 4 - 0 0 - 5 4 9 0 1 2 3 . 6 2 IN V O I C E T O T A L : 1 2 3 . 6 2 * 1 1 2 5 1 6 - U C O Y 1 0 / 3 1 / 1 6 0 1 A D V A N C E D D I S P O S A L - S E P T 2 0 1 6 0 1 - 5 4 0 - 5 4 - 0 0 - 5 4 4 2 1 0 5 , 4 0 5 . 3 8 0 2 R E F U S E S E R V I C E * * C O M M E N T * * 0 3 A D V A N C E D D I S P O S A L - S E P T 2 0 1 6 0 1 - 5 4 0 - 5 4 - 0 0 - 5 4 4 1 2 , 8 3 7 . 4 5 0 4 S E N I O R R E F U S E S E R V I C E * * C O M M E N T * * 0 5 A D V A N C E D D I S P O S A L - S E P T 2 0 1 6 0 1 - 5 4 0 - 5 4 - 0 0 - 5 4 4 1 1 5 3 . 9 2 0 6 S R C I R C U I T B R E A K E R S E R V I C E * * C O M M E N T * * IN V O I C E T O T A L : 1 0 8 , 3 9 6 . 7 5 * CH E C K T O T A L : 1 5 9 , 9 3 4 . 7 6 TO T A L A M O U N T P A I D : 1 5 9 , 9 3 4 . 7 6 Page 39 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 0 8 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 0 8 : 1 1 : 1 0 M A N U A L C H E C K R E G I S T E R ID : A P 2 2 5 0 0 0 . C B L CH E C K # V E N D O R # I N V O I C E I T E M C H E C K I N V O I C E # D A T E # D E S C R I P T I O N D A T E A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 3 1 0 9 5 K C R K E N D A L L C O U N T Y R E C O R D E R ' S 1 1 / 0 1 / 1 6 1 9 3 6 4 9 1 1 / 0 1 / 1 6 0 1 A U T U M N C R E E K S S A S A T I S F A C T I O N 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 0 4 9 . 0 0 0 2 O F T A X L I E N * * C O M M E N T * * 0 3 G R A N D E R E S E R V E S S A 0 1 - 0 0 0 - 2 4 - 0 0 - 2 4 4 0 9 3 1 . 0 0 0 4 S A T I S F A C T I O N O F T A X L I E N * * C O M M E N T * * IN V O I C E T O T A L : 9 8 0 . 0 0 * CH E C K T O T A L : 9 8 0 . 0 0 TO T A L A M O U N T P A I D : 9 8 0 . 0 0 Page 40 of 43 01 - 1 1 0 AD M I N I S T R A T I O N 12 - 1 1 2 SU N F L O W E R SS A 42 - 4 2 0 DE B T SE R V I C E 83 - 8 3 0 LI B R A R Y DEBT SERVICE 01 - 1 2 0 FI N A N C E 15 - 1 5 5 MO T O R FU E L TA X (M F T ) 51 - 5 1 0 WA T E R OP E R A T I O N S 84 - 8 4 0 LI B R A R Y CAPITAL 01 - 2 1 0 PO L I C E 23 - 2 1 6 MU N I C I P A L BU I L D I N G 52 - 5 2 0 SE W E R OP E R A T I O N S 87 - 8 7 0 CO U N T R Y S I D E TIF 01 - 2 2 0 CO M M U N I T Y DE V E L O P M E N T 23 - 2 3 0 CI T Y - W I D E CA P I T A L 72 - 7 2 0 LA N D CA S H 88 - 8 8 0 DO W N T O W N TIF 01 - 4 1 0 ST R E E T OP E R AT IO N S 25 - 2 0 5 PO L I C E CA P I T A L 79 - 7 9 0 PA R K S DE P A R T M E N T 90 - X X X DE V E L O P E R ESCROW 01 - 6 4 0 AD M I N S T R A T I V E SE R V I C E S 25 - 2 1 5 PU B L I C WO R K S CA P I T A L 79 - 7 9 5 RE C R E A T I O N DE P T 95 - X X X ES C R O W DEPOSIT 11 - 1 1 1 FO X HI L L SS A 25 - 2 2 5 PA R K S & RE C R E A T I O N CA P I T A L 82 - 8 2 0 LI B R A R Y OP E R A T I O N S DA T E : 1 1 / 1 0 / 1 6 U N I T E D C I T Y O F Y O R K V I L L E TI M E : 1 1 : 3 0 : 2 7 C H E C K R E G I S T E R PR G I D : A P 2 1 5 0 0 0 . W O W CH E C K D A T E : 1 1 / 1 1 / 1 6 CH E C K # V E N D O R # I N V O I C E I N V O I C E I T E M N U M B E R D A T E # D E S C R I P T I O N A C C O U N T # I T E M A M T -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5 2 2 6 4 6 G E N E V A G E N E V A C O N S T R U C T I O N 5 6 8 9 2 1 1 / 0 9 / 1 6 0 1 E N G I N E E R ' S P Y M T E S T I M A T E # 6 - 5 1 - 5 1 0 - 6 0 - 0 0 - 6 0 8 2 4 9 7 , 7 6 0 . 7 1 0 2 C O U N T R Y S I D E W A T E R M A I N & * * C O M M E N T * * 0 3 R O A D W A Y I M P R O V E M E N T S * * C O M M E N T * * 0 4 E N G I N E E R ' S P Y M T E S T I M A T E # 6 - 2 3 - 2 3 0 - 6 0 - 0 0 - 6 0 8 2 4 2 4 , 0 1 8 . 3 9 0 5 C O U N T R Y S I D E W A T E R M A I N & * * C O M M E N T * * 0 6 R O A D W A Y I M P R O V E M E N T S * * C O M M E N T * * IN V O I C E T O T A L : 9 2 1 , 7 7 9 . 1 0 * CH E C K T O T A L : 9 2 1 , 7 7 9 . 1 0 TO T A L A M O U N T P A I D : 9 2 1 , 7 7 9 . 1 0 Page 41 of 43 RE G U L A R O V E R T I M E T O T A L I M R F F I C A T O T A L S MA Y O R & L I Q . C O M . 1, 3 1 3 . 3 4 $ - $ 1 , 3 1 3 . 3 4 $ - $ 1 0 0 . 4 7 $ 1 , 4 1 3 . 8 1 $ CL E R K 95 3 . 3 4 - 9 5 3 . 3 4 1 9 . 4 8 7 2 . 9 3 1 , 0 4 5 . 7 5 TR E A S U R E R 83 . 3 4 - 8 3 . 3 4 8 . 8 5 6 . 3 6 9 8 . 5 5 AL D E R M A N 6, 4 3 0 . 0 0 - 6, 4 3 0 . 0 0 - 48 5 . 4 5 6,915.45 UN I T E D C I T Y O F Y O R K V I L L E PA Y R O L L S U M M A R Y No v e m b e r 1 8 , 2 0 1 6 AL D E R M A N 6,43 0 .00 - 6,43 0 .00 - 48 5 .45 6,915.45 AD M I N I S T R A T I O N 16 , 1 2 1 . 6 7 - 1 6 , 1 2 1 . 6 7 1 , 7 0 3 . 5 4 7 5 9 . 1 0 1 8 , 5 8 4 . 3 1 FI N A N C E 8, 6 2 8 . 4 4 - 8 , 6 2 8 . 4 4 9 1 7 . 2 2 6 4 4 . 6 4 1 0 , 1 9 0 . 3 0 PO L I C E 10 6 , 7 4 0 . 6 3 4 , 2 8 6 . 4 4 1 1 1 , 0 2 7 . 0 7 5 5 3 . 7 2 8 , 1 2 9 . 6 3 1 1 9 , 7 1 0 . 4 2 CO M M U N I T Y D E V . 13 , 4 6 5 . 6 6 - 1 3 , 4 6 5 . 6 6 1 , 3 4 5 . 3 0 9 8 1 . 6 8 1 5 , 7 9 2 . 6 4 ST R E E T S 12 , 9 0 1 . 2 6 - 1 2 , 9 0 1 . 2 6 1 , 3 7 1 . 4 0 9 4 6 . 4 1 1 5 , 2 1 9 . 0 7 WA T E R 14 , 0 1 2 . 5 9 9 2 8 . 9 7 1 4 , 9 4 1 . 5 6 1 , 5 8 8 . 2 8 1 , 0 8 1 . 4 1 1 7 , 6 1 1 . 2 5 SE W E R 8, 0 2 0 . 1 8 - 8 , 0 2 0 . 1 8 8 5 2 . 5 6 5 9 8 . 9 3 9 , 4 7 1 . 6 7 PA R K S 17 , 5 0 6 . 8 8 - 1 7 , 5 0 6 . 8 8 1 , 7 7 3 . 9 2 1 , 2 9 6 . 1 9 2 0 , 5 7 6 . 9 9 RE C R E A T I O N 13 , 2 9 3 . 2 6 - 1 3 , 2 9 3 . 2 6 1 , 1 8 6 . 7 8 9 8 1 . 4 0 1 5 , 4 6 1 . 4 4 LI B R A R Y 14 , 7 9 0 . 8 2 - 1 4 , 7 9 0 . 8 2 8 5 5 . 5 6 1 , 1 0 3 . 9 2 1 6 , 7 5 0 . 3 0 TO T A L S 23 4 , 2 6 1 . 4 1 $ 5 , 2 1 5 . 4 1 $ 2 3 9 , 4 7 6 . 8 2 $ 1 2 , 1 7 6 . 6 1 $ 1 7 , 1 8 8 . 5 2 $ 2 6 8 , 8 4 1 . 9 5 $ TO T A L P A Y R O L L 268,841.95$ Page 42 of 43 ACCOUNTS PAYABLE DATE Manual Check Register (Pages 1 - 2)11/07/2016313,540.00 Manual Check Register (Page 3)11/10/201628,006.08 City Check Register (Pages 4- 32)11/22/2016675,408.04 City MasterCard Bill Register (Pages 33 - 39)11/25/2016159,934.76 SUB-TOTAL: $1,176,888.88 OTHER PAYABLES lkhk dll d () UNITED CITY OF YORKVILLE BILL LIST SUMMARY Tuesday, November 22, 2016 Clerk's Check #131095- Kendall County Recorder (Page40)11/01/2016980.00 Manual Check #522646 - Geneva Construction (Page 41)11/11/2016921,779.10 SUB-TOTAL: $922,759.10 Bi - Weekly (Page 42)11/18/2016268,841.95 SUB-TOTAL: $268,841.95 TOTAL DISBURSEMENTS:$2,368,489.93 PAYROLL Pa g e 43 of 43