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Islands at Doral NE Community Development District (the “District”) which is a local unit of special-purpose government of the State of Florida established in accordance with the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended and by Ordinance No. 04-17 of the Board of County Commissioners of Miami Dade County, Florida (the “County”), effective January 30th 2004. The District Lands were developed as a master planned mixed-residential community consisting of 66 single-family home dwelling units, 340 condominium units, and 125 townhouse units, totaling 531 units.
The District is governed by a five-member Board of Supervisors (qualified electors) elected during the general election process by qualified electors of the District. The District issued Special Assessment Bonds, Series 2004 (the “Bonds”) and has imposed taxes and/or assessments on all assessable property in the District to pay off the Bonds issued to finance the installation and construction costs of the public infrastructure improvements. In 2014 the District refinanced the Bonds to reduce the interest rate. The Special Assessment Refunding Bonds, Series 2014 (the “2014 Bonds”) will mature in May of 2029. All property owners within the District will be subject to annual assessments which are broken down in two (2) components:
- The operation and management of the District owned improvements
- Bond debt service (annual principal & interest) on the (2014) Bonds.
The District utilizes the Miami-Dade County Tax Collector to collect the assessments each year. The annual assessments appear under the non-ad valorem tax section of the real estate property tax bill. The District’s fiscal year runs from October 1 thru September 30 of each respective year.