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Kendall Breeze 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. 02-59 of the Board of County Commissioners of Miami Dade County, Florida (the “County”), effective April 23rd 2002. District lands consist of approximately 90 (+/-) gross acres within the County and were developed as a master planned mixed-residential community comprised of 127 single-family and 650 townhouse units, totaling in 777 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 2002 (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 2007 the District refinanced the Bonds to reduce the interest rate and pass on a portion of the savings to the property owners. The Special Assessment Refunding Bonds, Series 2007 (the 2007 Bonds”) will mature in November of 2033. 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 (2007) 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.