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HomeMy WebLinkAboutbocc.res.065.2014RECEPTION#: 611338, 06/24/2014 at 12:13:44 PM, 1 OF 54, R $0.00 Doc Code RESOLUTION Janice K. Vos Caudill, Pitkin County, CO RESOLUTION OF THE BOARD 'OF COUNTY COMMISSIONERS OF PITKIN COUNTY, COLORADO, APPROVING THE WOODYCREEK SUBDIVISION METROPOLITAN DISTRICT SERVICE PLAN Resolution No.M-2014, I . The Woody Creek Subdivision ("Applicant") has submitted a Service Plan to the Pitkin County Board of County Commissioners ("BOCC") to establish a metropolitan taxing district for street improvements, water distribution, waste disposal, recreation space. and facilities, and other improvements. 2. The Planning and Zoning Commission reviewed,and recommended approval of the proposed Service Plan, subject to conditions, on April 1, 2014. 3. The BOCC reviewed the proposed Service Plan at a regular meeting on April 23, 2014, and at a duly noticed public hearing on May 28, 2014, at which time evidence and testimony were presented with respect to this application. 4. The BOCC makes the following findings with regard to the proposed Service Plan: A. There is sufficient existing and projected need for organized. service in the area to be serviced by the proposed special district. B. The proposed special district is capable of providing economical and sufficient service to the area within its proposed boundaries.. C. The area to be included in the proposed special district has, or will have, the financial ability to discharge the proposed indebtedness on a reasonable basis. D. Adequate service is not, or will not be, available to the area through the county or other existing municipal or quasi -municipal corporations; including existing special districts, within a reasonable time and on a comparable basis. NOW, THEREFORE, BE IT RESOLVED by the Pitkin County Board of. County Commissioners that it does hereby approve the Woody Creek Subdivision Metropolitan District Service Plan, subject to the following conditions: 1. The Applicant shall adhere to all material representations made in the current or prior applications or in public meetings or hearings and shall consider those representations to be conditions of approval, unless amended by other conditions. 2. Amendments to the service plan, including any expansion of the service area, are subject to review by the Planning and Zoning Commission and approval by the Board of County Commissioners. INTRODUCED AND FIRST READ AND SET FOR A PUBLIC HEARING AT A REGULAR MEETING on the 23rd day of April, 2014. NOTICE OF PUBLIC HEARING AND TITLE. AND SHORT SUMMA OF TILE RESOLUTION PUBLISHED IN THE ASPEN TIMES WEEKLY on the //.q -?& of NOTICE OF PUBLIC HEARING AND THE FULL TEXT OF THE RESOLUTION POSTED ON THE OFFICIAL PITKIN COUNTY WEBSITE (`�rtiwwv , spc�npitkin.com) ON THE J DAY OF � 2014. APPROVED AND ADOPTED.AFTER SECOND READING AND PUBLIC HEARING on the 28th day of May, 2014. PUBLISHED BY TI I.Y of � lamE AND SHORT SUMMARY AFTER ADOPTION IN THE ASPEN TIMES WEEKLY on the 'da 1.�-�, 2014. _ POSTED BY TITLE AND SHORT SUMMARYQN THE OFFICIAL PITKIN COUNTY WEBSITE www.as en . iticin om) ON THE _ DAY OF tl jt�^. <, 2014. u ST: Jeanett6 ]Jones, Clerk to the APPROVED AS TO CONTENT: Cindy Houben Community Development Director Case # P024-14 PID #264316105812 Lance/cases/metrodistwoodycreekreso BOARD OF COUNTY COMMISSIONERS, PITKIN COUNTY, COLORADO By Robert A. Ittner, Jr. Chair APPROVED AS TO FORM: WOODY CREEK METROPOLITAN DISTRICT SERVICE PLAN DESCRIPTION OF PROPOSED SERVICES AND SERVICE AREA The Woody Creek.Mobile Homeowners' Association (the "Association") is presently responsible for the operation and maintenance of private roads and a private water and waste water system (collectively referred to as the "Improvements") within the Woody Creek Subdivision ("Woody Creek")1. The Association is also responsible for the treatment and delivery of water and the collection and treatment of waste water from several businesses in the Woody Creek Center (the "Center") 2. In order to produce an adequate, compliant and reliable source of water and treatment of wastewater in Woody Creek and the Center, the Association needs to create a source of funding for the ongoing repairs, maintenance and replacement of the Improvements. Having a reliable source of funding for operations and a substantial replacement reserve fund is critical to the long-term viability of these Improvements. Because the services provided by the Association are not presently available through Pitkin County or any other local governmental entity, the proponents of the Woody Creek Metropolitan District (hereinafter "District") have determined that a special district would be able to efficiently and reliably manage the Improvements. The District will be incorporated to perform any of the powers granted to metropolitan districts under the terms of the Special District Act, C.R.S. X32-1-101, et. seq., as may be amended. Currently, the District plans to perform the following municipal services: Water Supply: The operation and maintenance of a public water supply, including the treatment, storage and distribution of potable water; operation and maintenance of a raw water irrigation system; obtaining and maintaining water rights necessary for the operation of the potable and raw water supply systems. Wastewater Treatment: The operation and maintenance of a collection, treatment and disposal system for wastewater. Recreation: The operation and maintenance of open space. 1 Woody Creek Subdivision according to the Final Plat thereof recorded on September 29, 2005 in Book 75 at Page 21 of the real property records of Pitkin County, Colorado. 2 Woody Creek Center according to the Final Plat thereof recorded on September 19, 2007 in Book 84 at Page 99 of the real property records of Pitkin County, Colorado. Woody Creek Metropolitan District Service Plan Page 2of18 Street Improvements: The rehabilitation and maintenance of roads, streets, right-of-ways, street lighting, parking spaces . and/or parking lots, curb and gutter, road drainage ways, culverts, pedestrian walkways, storm drainage, and snow plowing and removal. Solid Waste: The. collection, transport and disposal of solid waste and the collection and transport of recyclable materials. The above list of services is intended to provide a general description of "the services, facilities and structures to be offered by the District. Services not specifically identified but which logically fall within the above described areas or those allowed by law may be provided, including facilities which may be required for the prudent operation of the District. 2. FINANCIAL PLAN A financial feasibility analysis (the "Feasibility Analysis" attached hereto as Exhibit "A") was prepared to determine the cost of operation, maintenance and replacement of the Infrastructure in the District's Service Area. The Feasibility Analysis also shows how the proposed services are to be financed, the proposed operating revenue derived from property taxes for the first budget year, and the proposed indebtedness. The Association recently replaced the entire water and wastewater system at a cost of approximately $3,000,000.00.3 In order to complete the additional planned improvements to the street lighting, electrical service, overhead utility removal, road, parking, irrigation and telecommunications, an additional $94,263.00 needs to be raised. A new loan to cover the cost of these last few improvements is expected to be obtained through a commercial lender during the first year of operation, rather than from the issuance of bonds. A fifteen year cash flow forecast was also prepared for this Service Plan. The revenues derived from property taxes for the first year are expected to be approximately $78,702.00 from a mill levy of 63.000. 3 Feasibility Analysis, Table Al. Woody Creek Metropolitan District Service Plan Page 3 of 18 2012 First Year First Year 9.000 5 16.000 Residential Mill Levy — Revenue — First Year First year — Assessed Capital Capital Mill Levy - Operating Valuation Reserves Reserve Operating Revenue TOTAL $1,249,240 9.000 $11,243.00 54.000 $67,459.00 $78,702.00 The Feasibility Analysis establishes a schedule for the collection of ad valorem taxes to fairly assess property owners for. their pro rata share of capital and required emergency reserves, operating and maintenance costs for all Improvements within the District. It is intended that the mill levy will be set according to facility and infrastructure operating requirements within the District and considers the appropriate role of service fees and charges. A combination of property tax revenues, water rates and fees and other revenues will be used to cover all costs of operation and maintenance and minor capital costs. It is anticipated that property owners within Woody Creek will initially replace . $4,080.00 of their present annual non-deductible homeowners' dues and special assessments with an average of $1,639.00 in deductible property taxes plus $756.00 in dues. Taxes will also be used to establish reserve accounts for the eventual replacement or improvements to existing facilities. Funding of the reserve accounts was originally expected.to occur two years after the formation of the District; however, because the Feasibility Analysis was originally performed over two years ago, the funding will now commence immediately upon the formation of the District. A mill levy will be established on the 58 residences in the District to fund annual operations and maintenance and to repay any indebtedness incurred by the. District for completion of the infrastructure, and future reconstruction of the streets and water and waste water systems. In addition, a capital reserve mill levy will be imposed and increased in phases over a twelve year period. The scheduled increases are as follows: Year Capital Reserve Mill Levy 1 9.000 5 16.000 9 25.000 13 32.000 Woody. Creek Metropolitan District Service Plan Page 4 of 18 For now, the Commercial Service Area .(described in Paragraph 4, below) , will be billed monthly based upon their percentage of usage of water and no mill levy will be assessed on these properties. The percentage of usage shall also determine the amount of the capital reserve to be paid by, these property owners. The Commercial Service Area properties will be charged their percentage of the Replacement Reserve and annual capital improvements set forth in Tables A3 and A4 of the Feasibility Analysis. These usage percentages shall be reviewed and adjusted on at least an annual basis. The Commercial Service Area property owners will be obligated, to pay only for services which they receive and to fund reserves for infrastructure which they use. The Commercial Service Area capital reserve funds shall only be used for the repair or replacement of infrastructure from which the commercial property owners benefit. These taxes, together with usage and capital reserve fees from the Commercial Service Area, will fund all existing services, operations, maintenance and administration of the District, most of which are now paid by homeowners through monthly assessments to the Association. Therefore, the source of funding for operations, maintenance and administration for the Residential Service Area is changed from after-tax dollars to pre-tax dollars and some residents will recognize a reduction in annual costs while others will see an increase. The Feasibility Analysis completed as a part of this Service Plan demonstrates the District's ability to operate and maintain the facilities and infrastructure in a fiscally responsible manner and to allow for the institution of a reserve fund for future capital improvements. Future decisions regarding replacement and funding sources for capital expenditures will be made by the District's elected Board of Directors. Future funding for capital replacements may be made through the issuance of revenue bonds, general obligation bonds, grants, loans or fee income. No debt which requires an increase in property taxes can be approved without an affirmative vote of the District's constituents. 3. PRELIMINARY ENGINEERING SURVEY SHOWING HOW THE PROPOSED SERVICES ARE TO BE PROVIDED. The District has already constructed most of the improvements required to provide services to the District residents. The Construction Plan drawings are attached hereto as Exhibit "B". The Construction Plans include a master utility plan, site grading and drainage plan, water detail and sewer detail, roadway detail and erosion control detail. 4. DISTRICT BOUNDARIES i Woody Creek Metropolitan District Service Plan Page 5of18 The District boundaries will mirror Woody Creek. The District Service Area will include both Woody Creek and the Center and then be separated into the Residential Service Area and the Commercial Service Area. The Residential Service Area will consist of Woody Creek, which shall receive all of the services provided by the District. The Commercial Service Area includes the Center, which currently receives primarily water and wastewater services. A map of the District boundaries is attached hereto as Exhibit "C" and the two service areas are depicted in Exhibit "D". A schedule of the properties included in the District is attached hereto as Exhibit "E". By separating the District Service Area into sub -districts, the District will have the flexibility to charge different rates that will be consistent with the services, programs and facilities furnished to each service area. It is not presently anticipated that the District's Service Area would be expanded to include any additional properties; nor will the District Board seek to include any additional property or land within the corporate boundaries of the District without the prior approval of the Board of County Commissioners. The District proposes to serve only those properties described herein. The District will have the power to impose taxes and other fees or charges allowed by law within its boundaries and District Service Area. The municipal services described in will be provided in accordance with all resolutions, rules and regulations of the District. Total population estimates within the District's initial boundaries at full build -out are projected at 203 people4 plus customers of the commercial properties. Near full build- out of the projected population has already been reached. The valuations of the existing 58 residential properties for 2012 are as follows: Residential Total Actual Valuation $15,693,900 Total Assessed - Valuation $1,249,240 According to the Feasibility Analysis, the average assessed value of residential property within the District is $22,272.00 and would be subject to total annual "property taxes of $1,639.00 with a mill levy of 63.000. 4 58 residences multiplied by 3.5 people. Woody Creek Metropolitan District Service Plan Page 6 of 18 This rate is intended to replace the majority of the current Association assessments of $4,080 per residence per year. A small portion of the assessments may continue in order to provide funding for Association business that is not provided by the District. There are a number of other special districts and taxing entities which provide limited services to the District. The total existing mill levy for 2012 is 26.849. Table of Existing Mill Levies Taxing Entity Mill gyy Pitkin County General Fund 2.205 Pitkin County TV Translator .0.259 Pitkin County Road and Bride 0.162 Pitkin County Social Services 0.065 Pitkin County Healthy Community 0.707 Aspen Ambulance District 0.204 Open Space and Trails 3.796 Pitkin County Library 1.336 Pitkin County HoHo I using G.O. Bonds 0.000 Aspen Fire Protection 1.455 Aspen Valley Hospital 2.920 Aspen School District - General 4.476 Aspen School District - Bond 2.912 Aspen School District - Override 1.813 Colorado Mountain College 3.997 Colorado River Water Conservancy 0.242 Aspen Historic Park District 0.300 Total Existing Mill Levies 26.849 Combining the existing and proposed mill levy would result in a total of 89.849 mills and an average property tax bill of $2,001.00. The property tax assessments will commence in 2014 with initial ad valorem tax receipts being received in 2015. The Pitkin County Treasurer's Office is responsible for the collection of all ad valorem taxes levied within the County. All property listed and valued as of January 1 each year will be included in the next year's tax roll. All taxes required to be paid are due in full by June 15th and the County disburses 95% of the taxes collected in one month by the 10th day of the following month. Although taxes are received by the County on a continuous basis, the primary dates are February 15, April 30 and June 15. Therefore, the bulk of tax receipts to the District will be received in Woody Creek Metropolitan District Service Plan Page 7 of 18 March, May and July. Pitkin County currently retains 5% of all taxes collected on behalf of most special districts. 5. DESCRIPTION OF THE FACILITIES TO BE CONSTRUCTED. In general, the Association has replaced the entire potable water system and the wastewater treatment system. A list of the specific capital improvements that have been constructed is set forth in Table Al of the Feasibility Analysis. The Construction Plans depict the location of each of the constructed and proposed facilities. The facilities that remain to be built include the street lighting, electrical service, overhead utility removal, road and parking pavement, irrigation and telecommunications. Because the infrastructure has been recently constructed, all Improvements have been permitted and inspected for compliance with Pitkin County's standards. In addition, the Colorado Department of Public Health and Environment regulates the wastewater treatment and the drinking water and both of these systems meet the State standards. 6. ESTIMATED COST OF ORGANIZATION AND INITIAL OPERATION OF THE DISTRICT. Cost to Acquire Land. Elam Construction, Inc. granted to the Aspen Pitkin County Housing Authority, a license for the installation of a water storage tank and a pipeline from the tank to Woody Creek. No fee was charged for this License. No other land acquisitions are contemplated for the District. Engineering. All engineering expenses were paid for out of the initial construction budget. The plans are already in place for the remaining improvements, so the District does not anticipate any additional engineering expenses in the near future, other than for normal operations of the facilities. Legal. Pitkin County has paid the legal expenses for the organization of the District. The fee for the Feasibility Analysis, legal fees and mapping is expected to reach $100,000.00. The District has budgeted approximately $1,000.00 for legal fees in the first year of operation. Administrative. The Association has absorbed all of the administrative costs of organizing the District. The administrative costs of the District after formation are set forth in Table A7 of the Feasibility Analysis and are estimated to be $9,304.00 per year. Initial Proposed Indebtedness. The District expects to obtain a new loan in the. amount of $95,263.00. Woody Creek Metropolitan District Service Plan Page 8 of 18 Maximum Interest Rates. The anticipated rate of annual interest on the new loan would be six percent or less with the payment of two points for the origination fee. Other Major Expenses Related to the Organization and Initial Operation. In addition to the organizational expenses already identified, the District will still need to pay the following expenses: District Court Filing Fee $ 182.00 Recording Fees $ 301.00 Pitkin County Community Development $2,326.00 Election $1,000.00 TOTAL $3,809.00 Initial operation costs for the District are expected to be approximately $65,718.00 in the first year. Line item expenses are contained in Table A7 of the Feasibility Analysis. This operating budget was derived from the annual expenses of the Association. Approximately 69% of the annual Association costs will be transferred to the District and the remaining 31% of the expenses will be covered by continuing monthly Association assessments of approximately $63.00. 7. PROPOSED AGREEMENTS WITH POLITICAL SUBDIVISION FOR SERVICES. The District does not intend to enter into an agreement with any political subdivision for the performance of services. 8. COMPLIANCE WITH CRITERIA SET FORTH IN C.R.S. X32-1-203. In order to document the ability of the district to reliably, and perpetually provide the core services being proposed, the requirements of C.R.S. X32-1-203, et seq., must be met. Subsections (2) (a) - (d) and (2.5) (a -e) of this statute provide that Pitkin County shall have the authority to approve the District if the following requirements can be satisfactorily demonstrated: a. There is sufficient existing and projected need for organized service in the area to be serviced by the proposed special district. b. That existing service in the area to be served by the proposed special district is inadequate for present and projected needs. C. The proposed district is capable of providing economical and sufficient service to.the area within its proposed boundaries. Woody Creek Metropolitan District Service Plan Page 9of18 d. The area to be included in the proposed special district has, or will have, the financial ability to discharge the proposed indebtedness on a reasonable basis. e. Adequate service is not, or will not be, available to the area through the county or other existing municipal or quasi -municipal corporations, including existing special districts, within a reasonable time and on a comparable basis. f. The facility and service standards of the proposed special district are compatible with the facility and service standards of the county. g. The proposed service plan is in substantial compliance with the Pitkin County Master Plan and any duly adopted County, regional or state long range water quality management plan for the area. h. The creation of the District will be in the best interests of the area proposed to be served. This Service Plan addresses each of these requirements and demonstrates that all requirements of C.R.S. §32-1-203 will be satisfactorily met. ,Existing and Projected Need for Organized Service in the Area. There are 58 residential lots and two commercial properties within the proposed District Service Area. All properties within the District Service Area are currently connected to the water and wastewater systems. The number of properties involved demonstrates the existing need for organized service. Existing Service is Inadequate for Present and Projected Needs. The services in the proposed special district have historically been inadequate until the construction of the new water system and waste water treatment improvements: Without a financing mechanism in place for the collection of capital reserve funds, the repair, maintenance and replacement of the system in the future will be extremely difficult. The lack of funding could easily lead to a degradation of the system. District is Capable of Providing Economical and Sufficient Service. The cost of a small water and wastewater system for a limited number of properties can be -difficult from an economic standpoint. Essentially, the District will continue the services currently being performed by the Association, but will begin the process of building up a capital reserve fund. This will necessarily increase the cost of service to a number of the properties within the Service Area, but results in sound financial planning for the future of the Improvements. The Feasibility Analysis concluded that the services can be provided economically through the District. Woody Creek Metropolitan District Service Plan Page 10 of 18 The Association has a track record of providing sufficient service within the Service Area. The responsibility for providing these services will be transferred from the Association over to the District and the level of service should not be affected. Financial Ability of District. A Feasibility Analysis was performed to address the issue of whether the District will have the financial ability to discharge the proposed indebtedness on a reasonable basis. The proposed indebtedness is quite small and the District will not have any difficulty in discharging this debt. With the ability to receive real property tax income, the District will be able to obtain lower interest rates and increase the term of the debt. Municipal Service is Not Available. There are no governmental entities that can provide these services within the foreseeable future. Pitkin County does not provide water and wastewater services anywhere in the county. There are no municipal entities within miles of the proposed District Service Area. The nearest special district is the W/J Metropolitan District and it does not provide wastewater services. In addition, the Service Plan for the W/J Metropolitan District contains a prohibition on the expansion of its' Service Area. Pitkin County provides public safety and road maintenance on nearby County roadways, but does not provide street or road services within Woody Creek. Recreational services provided by Pitkin County are limited to parks and open space outside of the District Service Area. Compliance with County Master Plan and State Long -Range Water Quality Management Plan. The overall plans for organization of the District, the services to be provided and the area to be served have been developed to comply with the goals of Pitkin County's Comprehensive Plan, the Down Valley Master Plan, and the Woody Creek Master Plan. Generally, these plans seek to maintain the existing "pristine water, quality" and to preserve the environmental quality of the area. The Woody Creek Master Plan specifically calls for the improvement of the water supply system, fire protection and the upgrading of infrastructure in the Center and Subdivision. The improvement of services to existing development is not inconsistent with the goals of these plans or the land use policies of Pitkin County. This Service Plan and the proposed services to be provided will also comply with the current Area Wide Water Quality Management Plan (the "208 Plan") adopted by the Northwest Colorado Council of Governments, which plan includes Pitkin County. The 208 Plan seeks to adequately address water quality impacts of development and impose mitigation measures. The previous wastewater treatment system discharged to groundwater and was not permitted by the Colorado Department of Public Health and Environment. The system is now permitted and is required to meet discharge Woody Creek Metropolitan District Service Plan Page 11 of 18 limitations. The 208 Plan recommends that this system be operated by a management entity, which can take the form of a special district. Best Interests of the Area. The formation of the District will be in the best interests of the area by providing a long-term financial plan for operation of the Improvements. 9. DIRECTORS The initial Board of Directors for the District, will be made up of three District constituents. 'Two will be elected to four year terms, and one will be elected fora two year term, which at their conclusion, will convert to four year terms. By statute, staggered -term elections for District board members are held every two years during the month of May. The initial Board of Directors for the District will determine and approve the initial by- laws, rules and regulations and standards and specifications of the District; establish primary district policies and will be responsible for enforcing the rules, regulations and policies. In order to allow for Commercial Service Area participation in the District management, the Board of Directors will provide for the formation of committees that may be staffed with representatives of the corporate property owners. The District will thereafter operate according to the laws of the State of Colorado as a political subdivision of the State and a quasi -municipal corporation. It is presently anticipated that the District will adopt Rules and Regulations and Standards and Specifications for all construction of municipal and/or public facilities and structures to be constructed within the District and these Rules, Regulations, Standards and Specifications are expected to be at least as comprehensive as those of the AWWA and capable of providing :water and sewer treatment that meets or exceeds county, state or federal standards. EXHIBIT "A" FEASIBILITY ANALYSIS MEMORANDUM To: Rhonda J. Bazil, P.C. From: Dan Guimond and David Schwartz Economic & Planning Systems Subject: Woody Creek Metro District Feasibility Analysis Update; EPS #19913 Date: March 12, 2013 In November 2010, Economic & Planning Systems (EPS) completed a feasibility analysis for a Title. 32 Metropolitan District (Metro District) for r the Woody Creek Homeowners Association (WCHOA) . The Metro District was proposed as a vehicle to consolidate the existing construction loan ® balance and to provide a means to finance ongoing operations and a reserve fund for capital replacement reserves. Since then, the outstanding loan principal has been paid down ahead of schedule and the WCHOA anticipates paying it off by the end of 2013. However, there are still costs associated with future capital improvements, funding of replacement reserves, and ongoing operations for which a Metro District remains the most feasible option for the WCHOA and its residents. Background In 2005, the WCHOA contracted with Beach Resources to complete approximately $2.3 million in capital improvements in several phases, including new water and wastewater systems, pumps, street lighting, irrigation, landscaping, and other improvements'. in late 2007, an additional $600,000 was needed to finish the planned capital improvements2. Additionally, an estimated $95,000 is needed to complete the contracted capital improvements. Economic & Planning Systems, Inc. 730 17th Street, Suite 630 Denver, CO 50202-3511 303 623 3557 tel 303 623 9049 fax Berkeley Sacramento Denver Refer to Appendix Table Al for details. www.epsys,com 2 Refer to Appendix Table Al for details. Memorandum Woody Creek Metro District Feasibility Analysis March 2013 Page 2 WCHOA had obtained a loan to cover the planned capital improvements from Community Banks of Colorado. When the costs of the project exceeded the borrowed funds, WCHOA renegotiated the loan with Community Banks to borrow a total of $464,612, of which there is remaining balance of $50,971 as of October 31, 2012. WCHOA levied a $160 special assessment on each of the 58 residents to cover the additional costs, which increased the monthly WCHOA fees from $180 to $340. At the time of the loan issuance, each Woody Creek homeowner was given the opportunity to prepay their proportionate share of the loan, which was approximately $7,800. By late 2010,. nine residents had prepaid. Since that time, a number of residents have paid their share in full, the proceeds of which has been used to prepay the loan principal. WCHOA now estimates paying off the loan balance by the end of 2013. Even though the loan will be retired, there will still be a need to fund a capital reserve fund to pay for capital maintenance and replacement. While the $160 special assessment is anticipated to be unnecessary by 2014, many of the. residents. had been finding it difficult to meet their monthly fee obligations for the existing dues and special assessment, not including the possibility of requiring additional fees to fund capital replacement reserves and more improvements. Therefore, at the request of the homeowners, Pitkin County commissioned this study to evaluate the feasibility of using a Metro District to pay for the improvements over a longer time period, reducing residents' monthly burden. Assumptions The purpose of the analysis is to determine the most feasible financing structure to pay for the cost of new capital improvements, capital replacement reserves, and a portion of operations and maintenance (O&M) expenses while reducing the monthly cost to residents. EPS has evaluated a 15 -year budget and the required mill levy to pay off a new loan from an area bank using the Community Reinvestment Act (CRA) program. Estimated costs and revenues are summarized below. Financing Costs There are two types of costs incorporated into this feasibility analysis: capital (one-time) costs for new improvements, which are funded through a capital mill levy; and operational (ongoing) costs, i.e. eligible WCHOA O&M costs and replacement reserves, which are funded through an operating mill levy. One -Time Capital Costs There is one major one-time cost related to capital improvements in this analysis for which the capital mill levy is dedicated: a New Capital Improvements — In 2010, it was estimated that approximately $82,000 in additional capital improvements were needed to complete all planned improvements. 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N N M 1 � ry 1 r 'A W N V) m pmw o n w nr n n Vl g o 0) < nwwl N N icWilo Q n w on n N N NwnPvlmm OD t7 n m P �vO1i W P N VI r P �i nl .'n m V) N� w w�wol» as » .a I O1 Q W N N � r N w W� t0 W N M M W M W W W N m N W H H C' V L C '10 v •v Q _N b g O` 2 ma>�� �c_•m� � yd U �Li L a nq<Q b'dU0 o0 6 > ¢ ¢ aD Q a) 40 N OI ^H fV m � U1 N N I m m W l om 2 - g E 9 m Ma U c 0-8-9E m m a W >l C T B«=- a E a C °ui Q b E E .. a E E y m e m G E S m -21 Eo _-m OO ma0 vm . mai i a m`m b ba U 0 _ O 12.2 K«m db mm cmm 2? V t t m m J E m m m x c« m a w m m 13-0.2 « �a3tnggga 8w b u m m m� 2«m e c U 3. m o a e m c '- m o o e� o a s c E E bO U J S N y 0 r b Z a U W 41 b m N N y W W y m O m m O c � m m- m y I o o x U ¢ x 0 r d o❑ E a a r a c o o¢ b K W ffVV ��llIl Wmm pp�� p ��11 Y b tO 2 ¢ YY yy�l ��pp ¢ mm OO m 1111 YW Memorandum March 2013 Woody Creek Metro District Feasibility Page 8 Feasibility As mentioned previously, one of the objectives of this study is to evaluate the feasibility of a Metro District. The other is to reduce the monthly burden on the Woody Creek homeowners. Here the question is whether it is more advantageous to pay for additional capital improvements and replacement reserves through new special assessments or a Metro District. Moreover, will the elimination of the $160 special assessment by 2014 change this feasibility? The following Figure 1 illustrates the magnitude of difference between the current and future financing options for homeowners. Also illustrated is each component of monthly cost12: o Current: Residents currently pay $340 per month to cover the $180 HOA dues and $160 special assessment. Special Assessments: Without a Metro District, new special assessments would be needed to fund new improvements and capital replacement reserves. This would include a $33 monthly assessment to cover debt service on a loan for new capital improvements13, and a $34 monthly assessment for replacement reserves (estimated with assumptions detailed on page 3 of this memo). In total, with the existing $180 existing dues, the total monthly cost is estimated to be $247 per homeowner. Metro District: The portion of HOA O&M costs ineligible for inclusion in a Metro District would still require a monthly homeowner due. Because those costs (refer to Appendix Table A7 and AB) represent 35 percent of current O&M expenses, dues would drop to an estimated $63 per month14. The per -homeowner cost of the remainder of HOA O&M expenses, costs for new capital improvements, as well as replacement reserves in a Metro District format are estimated at $137 per month (on average). Based on current assessed values, the minimum monthly payment is estimated at $56, and the maximum is $376.15 In total, the average monthly cost to homeowners would be $200. As a result of costs being covered through property tax, a federal income tax deduction can be realized estimated at approximately $29 (on average) per month, reducing the monthly cost effectively to $170 (on average). 16 12 Refer to Appendix Table A9 for details. 13 Estimated as a monthly homeowner cost to cover debt service on a 5 -year loan at 7.75 percent. 14 Assumes a 25 percent contingency in excess of the estimated expenses. 15 Refer to Appendix Table A10 for details. 16 For example, if a household earns $60,000 per year and files its IRS federal income taxes as either single, married filing separately, or as head of household, they fall under the 25 percent tax bracket. In a Metro District, where an average of 73 mills produces an average annual tax burden of $1,639 per household per year, that household's tax liability would be reduced by an estimated $406 per year over their tax liability without the mill levy. Ona monthly basis, this household can realize a $29 per month subsidy against their Metro District cost of $137. Homeowners with higher annual incomes and a higher tax bracket would receive a greater tax benefit. Refer to Appendix Table All 1 for details. 19913 -Revised Memo -Mar 12 2013 Memorandum Woody Creek Metro District Feasibility March 2013 Page 10 In addition to the individual homeowner benefit, the cost of the District as a whole is also less than the option to continue with special assessments, as shown in Table 4. Under the scenario with no Metro District (i.e. continued and enhanced special assessments), the total cost is estimated to be $2.35 million over 15 years, whereas the estimated cost of a Metro District option reduces the total cost to $1.92 million. The savings in the Metro District option is more than $400,000 over 15 years. Table 4 Total Cost of Options Woody Creek Metro District Feasibility [Note 1]: Each of these cost items extends through the 15 -year period except for the estimated special assessment for new capital improvements. [Note 2]: This is the sum of $180 monthly due payments by 58 homeowners over 15 years. [Note 31: Refer to Appendix Table A8. This is is the sum of the HOA expenses ineligible for Metro District inclusion w ith a 25 percent contingency over 15 years. [Note 4]: This is the sum of 5 years of special assessment payments to cover principal and interest payments on a new loan to cover new capital. improvements. [Note 5]: This is the sum of new property tax liabilities as a result of the estimated Metro District mill levies in Table 3. Assumptions include the biennial increase in AV of 3 percent. [Note 6]: This assumes that the property tax deduction remains in effect over the 15 -year period, and that homeow ners remain in the same tax bracket over the 15 -year period. Source: Economic & Planning Systems FW9913-Pitkin County Woody Creek Metro Dist\Data1(19913-Assessor-020413.xlsx]Aggregate Cost Comparison 19913 -Revised Memo -Mar 12 2013 Option A: No Metro District (Special Assessments) Option B: Metro District District Costs [Note 1] HOA Dues $1,879,200 [Note 2] $774,779 [Note 31 Special Assessment for New Improvements (5 years) $115,213 [Note 4] $0 — Special Assessment for Reserves $353,738 — $0 — Metro District Tax Liability $0 -- $1,533,424 [Note 5] Tax Benefit $0 — -$383,356 - Total District Owner Costs $2,348,151 -- $1,924,848 — Sa\Angs — — $423,303 — [Note 1]: Each of these cost items extends through the 15 -year period except for the estimated special assessment for new capital improvements. [Note 2]: This is the sum of $180 monthly due payments by 58 homeowners over 15 years. [Note 31: Refer to Appendix Table A8. This is is the sum of the HOA expenses ineligible for Metro District inclusion w ith a 25 percent contingency over 15 years. 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W. 69 Q% 69 00 to CD 0 69 69 09 6a - 69 6% m 64 v I- ttl ti m I` LO m M N W W r O W"T N r 0 Cl 0 0 W LO O O LO tT V r N W O N W r 0 0) h ti M eC O "CT O 64 6ii 6f3 a' N 69 6%1 M OI v O O 64 ER N 69 'IT — N N 0 -r W r- M W m W } N N M M to O (f} 64 Ui 6R ER - CO c m t` a0 69, 609. 6A 6A r 6% W, Cl) 6q V (O dpi 6A 6R � R CO m LO N I` W O r- 0 m M -V W m w ct O O O LO r 0 OI O N r CD COi N N (D W N N r t W fl- M N W M H3 6A 69 6fi 69 r LO m N r O 69 is r 69 O coIt r N r W r W W M f` co O } N N C7 6fi C'7 69 LA 'i E9 6o 63 6% 69 00 ti.O CO r 64 W,69 VY 69 6% 6% M 6fi IV (0 6A 6& 6) M Lo m V' O .CD m m ti d' N m O N LO W m 0 C) 0 1q N O O 00 O co r N CO N N LO O m CO CO f- M r� N W 6fi 6{i 6A W W Efl fR W r m O O 64 6s r 64 M r M N O 0— m m M I,- LO In r t0 } N W, �. E9 � EA � � E9 E9 69 Efl 69 EH OCT V) 6m9 CD N '�tf� M W CO N W m m ti O W(o r N 'q' O O O M W O OI N N r N m r- N W O N I- CO C) W m m N LO 6% 6A 6> LO r EA Et? d' COCD O (0 O 64 6% O 6f3 N r M N Mq, r r- W M f- LO co m mi cc >-N 6�9 EA E9 Eii ER &9-7 os L6 6m9 1:3 no M O m LO m 0 0 0 N "S Ol m LO 'd' r N CO CO N N O fl- r- ti O W W d'— M 6A 64 6H N LO 6» 69 0 il, N O O 69 6% O 69N r W N m M r f- W M r- LO r rm } N N Ch 613, N6% d' lA 69 6% 64 6% 6R r LC) MM H3 Q:>6f!6R 6% 6%6A, MEA � coN LO U O N C f7) C C U 4) U C f6 N C to N _ C N CL U (0 N N 7 C C 3 w MAN N (6 N to _ 06 C.i O U � 43 to N N 0 Q� (0 � _C O Cts m C U 4) m °� c a) n. N E c aZS H Q5 (o E c o ac) Q Hy a� U m a) a) 2 m >. 0000 Ul C O Lo W N co - m O m a) •'_ N : CL t a) N _ O2 N o C N t6 (0 +0 C 4+ _ 6:Z a. Lu 5.j- 2z000La0:co U)-h-,��F°-Uz u� N N c > m Cp X m � Q c O a o °d U O C W O a t� N O y Y N w N y T y 0 �-D o d 0 0 z U) Memorandum March 2013 Woody Creek Metro District Feasibility Page 20 Table A9 Comparison of Monthly Costs Woody Creek Metro District (Feasibility Monthly Cost to Residents HOA Dues [3] 58 residents $180 $180 $63 Special Assessment $160 — — New Special Assessment (Replacement Reserves) [4] 58 residents — $34 — Additional Special Assessment (New Const.) [5] — $33 — Metro District Monthly Tax Liability [6] — — $137 Tax Benefit [7] _ _ -$29 Net Monthly Cost to Residents $340 $247 $170 [Note 1] This is the average estimated based on five years of expenditure in standard categories. [Note 2 ] These costs would continue to be apportioned to each of the Metro District residents as ordinary HOA dues. [Note 3 )The average annual HOA costs divided by 58 residents includes a 25 percent contingency. Underthe M etro District scenario, this assumption holds. Remaining HOA O&M for Continued Dues is divided equally among all 58 residents and escalated by the 25 percent contingency: [Note 4] The amount of additional special assessment would be needed to coverthe "Residential Portion" of capital replacement reserves; this amount is based on annual average funding of replacement reserves for 15 years, divided by58 homeowners. IN ote 5 ] The amount of additional monthly special assessment would be needed to cover the"Residential Portion" of debt service for the future capital improvements if a loan were issued at 7.75% amortized 15 years and divided by 58 residents. [Note 6 ] This is the average monthly taxliability estimated using the average residential assessed valuation from the Pitkin CountyAssesso r. [Note 7 )This is the average monthly tax benefit as estimated in Table 5. Source: Economic & Planning Systems H:\19913 -Pitkin County Woody Creek Metro Dist\M odels\['9913-M OD EL-020413.)dsx] chart data Table Al O Monthly Metro District Cost Estimates Woody Creek Metro District Feasibility Scenario Dues + Option A: Average Special Special Option B: Factor Assessment Assessments Metro District Annual Homeowners Costs Value Mill Levy Total [1] Payment $100,857 $100,857 $100,857 Remaining HOA O&M for Continued Dues [2] $35,139 $35,139 $35,139 Applicable HOA O&M for Metro District Minimum $34,505 $34,505 $34,505 Residential Portion 88% $30,227 $30,227 $30,227 Commercial Portion 12% $4,279 $4,279 $4,279 Monthly Cost to Residents HOA Dues [3] 58 residents $180 $180 $63 Special Assessment $160 — — New Special Assessment (Replacement Reserves) [4] 58 residents — $34 — Additional Special Assessment (New Const.) [5] — $33 — Metro District Monthly Tax Liability [6] — — $137 Tax Benefit [7] _ _ -$29 Net Monthly Cost to Residents $340 $247 $170 [Note 1] This is the average estimated based on five years of expenditure in standard categories. [Note 2 ] These costs would continue to be apportioned to each of the Metro District residents as ordinary HOA dues. [Note 3 )The average annual HOA costs divided by 58 residents includes a 25 percent contingency. Underthe M etro District scenario, this assumption holds. Remaining HOA O&M for Continued Dues is divided equally among all 58 residents and escalated by the 25 percent contingency: [Note 4] The amount of additional special assessment would be needed to coverthe "Residential Portion" of capital replacement reserves; this amount is based on annual average funding of replacement reserves for 15 years, divided by58 homeowners. IN ote 5 ] The amount of additional monthly special assessment would be needed to cover the"Residential Portion" of debt service for the future capital improvements if a loan were issued at 7.75% amortized 15 years and divided by 58 residents. [Note 6 ] This is the average monthly taxliability estimated using the average residential assessed valuation from the Pitkin CountyAssesso r. [Note 7 )This is the average monthly tax benefit as estimated in Table 5. Source: Economic & Planning Systems H:\19913 -Pitkin County Woody Creek Metro Dist\M odels\['9913-M OD EL-020413.)dsx] chart data Table Al O Monthly Metro District Cost Estimates Woody Creek Metro District Feasibility [Note 1]: Assumes federal income taxes are filed as single, married filing separately, or head of household Source: Woody Creek HOA; Economic & Planning Systems H:\19913 -Pitkin County WoodyCreek Metro Dist\Data\[19913-Assessor-020413.)dsx]PropertyTax comparison 19913 -Revised Memo -Mar 12 2013 Estimated Average Assessed Annual Monthly Value Mill Levy Taxes [1] Payment Range in Residential Property Value Minimum $9,160 73.594 $674 $56 Average $22,272 73.594 $1,639 $137 Maximum $61,340 73.594 $4,514 $376 [Note 1]: Assumes federal income taxes are filed as single, married filing separately, or head of household Source: Woody Creek HOA; Economic & Planning Systems H:\19913 -Pitkin County WoodyCreek Metro Dist\Data\[19913-Assessor-020413.)dsx]PropertyTax comparison 19913 -Revised Memo -Mar 12 2013 Memorandum Woody Creek Metro District Feasibility Table A11 Resident Tax Benefit Woody Creek Metro District Feasibility March 2013 Page 21 [Note 11 Based on dividing the total residential assessed valuation of $106million by 58 residents. [Note 2 ] The tax bracket for 201D is 25%for a filing of single, married filing separately, orhead of household reporting this income level. Source: Economic &Planning Systems H A19913 -Pitkin Co unty Wo o dy Creek M etro Dist\M o dels\[16913-M OD EL-020413.)dsx] Resident Tax Benefit 19913 -Revised Memo -Mar 12 2013 Factor Under Current Metro District Circumstances Alternative Property Taxes from Mill Levy Estimated Average Household Assessed Value [1] $22,272 $22,272 Total Mill Levy 0.000 63.000 Property Taxes $0 $1,403 Resident Income Tax Liability Estimated Average Household Income $60,000 $60,000 Property Tax Deduction $0 $1,403 Adjusted Household Income $60,000 $58,597 Federal Income Tax [2] 25% $15,000 $14,649 Tax Benefit per Month $0 $29 per Year $0 $351 [Note 11 Based on dividing the total residential assessed valuation of $106million by 58 residents. [Note 2 ] The tax bracket for 201D is 25%for a filing of single, married filing separately, orhead of household reporting this income level. Source: Economic &Planning Systems H A19913 -Pitkin Co unty Wo o dy Creek M etro Dist\M o dels\[16913-M OD EL-020413.)dsx] Resident Tax Benefit 19913 -Revised Memo -Mar 12 2013 4-- v � ++ aU � 41 m U F@— O a a v a t 0 o c 4-4 o o 2 v v vcu to E E f6 a v Ln LU WW < H . L a 1 0 Ln Ln 0 Ln In Ln � in VVIP I O = � N N 0 LL N V O U O = o � � O a m 4-- v � ++ aU � 41 m U F@— O a a v a t 0 o c 4-4 o o 2 v v vcu to E E f6 a v Ln LU WW < H . L a 1 0 Ln Ln 0 Ln In Ln � in VVIP I EXHIBIT "B" CONSTRUCTION PLANS 1 rscn.vuaL N •r m• cii spno Auuvi - av 99918 00•HOooAPooM l((`` l:bu S6 -8'0•d ' YON ougoW )1004 dpooM cc s. -'���}7 ,�� �•ZrsC^ � w.y.c�ri• ^,n-, /,. A a1GA'•".!_-"'!�-:';?'__r"_' i'C;. -rte .a�+'�: �� .,.:� ��� 'v:_ ,:�,+• << Larfi;:¢ 5•:.c,�=_ I. AM rye ,Nf . 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Copyright 2013 Aspen/Pitkin GIS 1/112013 3:17:29 PM C:\GIS\tempUanl3\WoodyCreekPUD.mxd 134 155 \7 35 � �j�► V ,I I'136' 154 � 37 vvuou j j40� 75Z ` - Creek PUD 41431, ♦ � �---�j 145�� • ISO. � I I I --144 / `146 147 ,* 149 7907 8 WOODY CREEK PU Pi 219 1 L216 -217. 206, 203' 11 20 1 I 214 --•- ?- 901 209 1 = lei=y-f 1 ' - - 795 d RAc��RO LIBERTY- L -N -v----- MIOK ♦ - -- T - i 1 t a ;:."x.108" i 15,11-11 N 0 70 140 WE Feet S This map/drawing/image is a graphical representation of the features depicted and is not a legal representation. The accuracy may change depending on the enlargement or reduction. Copyright 2013 Aspen/Pitkin GIS 1/112013 3:17:29 PM C:\GIS\tempUanl3\WoodyCreekPUD.mxd 134 155 \7 35 � �j�► V ,I I'136' 154 � 37 vvuou j j40� 75Z ` - Creek PUD 41431, ♦ � �---�j 145�� • ISO. � I I I --144 / `146 147 ,* 149 7907 8 WOODY CREEK PU Pi 219 1 L216 -217. 206, 203' 11 20 1 I 214 --•- ?- 901 209 1 = lei=y-f 1 ' - - 795 d RAc��RO EXHIBIT "D" SERVICE AREAS 2'x ' oo 1 �103).:. 05 106 ,26 ', r 1to "-109. 110 COR I ' =�z123 s" ? J(LS4 ,f 1331, X13`5, r `137, �39 N 0 70 140 W E Feet S This map/drawingrmage is a graphical representation of the features depicted and is not a legal representation. The accuracy may change depending on the enlargement or reduction. Copyright 2013 Aspen/Pitkin GIS 1/17/2013 3:46:42 PM C:\GIS\temp\Janl3\WoodyCreekPUD.mxd District Service Area Exhibit "Dtt Woody `CommerLal Ser�ice Area Creek - ente `__ �\ \ Residential Service 140 152 Creek 141 Ares. - - Puy ^� Il 2 A %%% , i 145/ 150 ' 1 !I 14d UF=9O49 148 — — — . PL -Z CREEK _ — — •_- 00 ' � t 1 I r 216 •203, 1 1 20512 1 11 21 2009. 1 1 21 __. 7909 1 t �� 1 3 209 `-- 211 —„••s..-•----....._ �_ ;� 212 -•__ _ .-.-�-” ...... ` yr... G 70 210 . :/ ,y. . 1 m17950 18 ' 1 RAC 7—�'rll� 1 EXHIBIT "E" SCHEDULE OF PROPERTIES TO BE INCLUDED IN DISTRICT ACCOUN TOTAL TOTAL TNO PARCELNB LANDACT IMPACT ACT LANDASD IMPASD ASD R019789 264316106801 $25,500 $0 $25,500 $2,030 $0 $2,030 R019731 264316106001 $87,000 $312,700 $399,700 $6,930 $24,890 $31,820 R019732 264316106002 $0 $347,500 $347,500 $0 $27,660 $27,660 R019733 264316106003 $91,400 $23,600 $115,000 $7,280 $1,880 $9,160 R019734 264316106004 $115,000 $0- $115,000 $9,150 $0 $9,150 M000546 264316106004 $0 $21,900 $21,900 $0 $1,740 $1,740 R019735 264316106005 $88,0.00 $0 $88,000 $7,000 $0 $7,000 M000438 264316106005 $0 $121,800 $121,800 $0 $9,700 $9,700 R019736 264316106006 $90,200 $182,700 $272,900 $7,180 $14,540 $21,720 R019737 264316106007 $60,400 $85,500 $145,900 $4,810 $6,810 $11,620 M000487 264316106007 $0 $41,700 $41,700 $0 $3,320 $3,320 R019738 264316106008 $93,100 $0 $93,100 $7,410 $0 $7,410 M000770 264316106008 .$0 $150,700 $150,700 $0 $12,000 $12,000 R019739 264316106009 $94,000 $144,500 $238,500 $7,480 $11,500 $18,980 R019740 264316106010 $89,300 $0 $89,300 $7,110 $0 $7,110 M000761 264316106010 $0 $100,900 $100,900 $0 $8,030 $8,030 R019741 264316106011 $98,600 $0 $98,600 $7,850 $0 $7,850 M000429 264316106011 $0 $104,900 $104,900 $0 $8,350 $8,350 R019742 264316106012 $104,000 $0 $104,000 $8,280 $0 $8,280. M000713 264316106012 $0 $124,400 $124,400 $0 $9,900 $9,900 R019743 264316106013 $110,600 $134,100 $244700 $8,800 $10,670 $19,470 R019744 264316106014 $77,900 $0 $77,900 $6,200 $0 $6,200 M000143 264316106014 $0 .$96,100 $96,100 - $0 $7,650 $7,650 R019745 264316106015 $100,000. $208,100 $308,100 $7,960 $16,560 $24,520 R019746 264316106016 $117,200 $0 $117,200 $9,330 $0 $9,330 M000369 264316106016 $0 $142,800 .$142,800 $0 $11,370 $11,370 R019747 264316106017 $76,000 $.420,000 $496,000 $6,050 $33,430 $39,480 R019748 264316106018 $85,600 $0 $85,600 $6,810 $0 $6,810 M000238 264316106018 $0 $136,000 $136,000 $0 $10,830 $10,830 R019749 264316106019 $61,300 $0 $61,300 ..$4,880 $0 $4,880 M00037.3 264316106019 $0 $88,600 $88,600 $0 $7,050 $7,050 R019750 264316106020 $85,300 $0 $85,300 $6,790 $0 $6,790 M000158 264316106020 $0 $51,300 $51,300 $0 $4,080 $4,080 R019751 264316106021 $90,500 $0 $90,500 $7,200 $0 $7,200 M000268 264316106021 $0 $147,500 $147,500 $0 $11,740 $11,740 R019752 264316106022 $86,300 $0 $86,300 $6,870 $0 $6,870 M000788 264316106022 $0 $166,600 $166,600 $0 -$13,260 $13,260 R019753 264316106023 $95,900 $0 $95,900 $7,630 $0 $7,630 M000602 264316106023 $0 $188,300 $188,300 -$0 .$14,990 $14,990 R019754 264316106024 $91,600 $0 $91,600 $7,290 $0 $7,290 M000311 264316106024 $0 $118,300 $118,300 $0 $9,420 $9,420 R019755 264316106025 $104,700 $313,200 $417,900 $8,330 $24,930 $33,260 R019756 264316106026 $118,600 $0. $118,600 $9,440. $0 $9,440 M000185 264316106026 $0 . $126,500 $126,500 $0 $10,070 $10,070 R019757 264316106027 $98,100 $0 $98,100 $7,810 $0 $7,810 M000435 264316106027 $0 $78,900 $78,900 $0 $6,280 $6,280 R019758 264316106028 $85,900 $0 $85,900 $6,840 $0 $6,840 M000310 264316106028 $0 $100,200 $100,200 $0 $7,980 $7,980 R019759 264316106029 $80,900 $0 $80,900 $6,440 $0 $6,440 M000201 264316106029 $0 $125,900 $125,900 $0 $10,020 $10,020 R019760 264316106030 $84,200 $0 $84,200 $6,700 $0 $6,700 M000136 264316106030 $0 $70,600 $70,600 $0 $5,620 $5,620 R019761 264316106031 $84,700 $0 $84,700 $6,740 $0 $6,740 M000113 264316106031 $0 $47,300 $47,300 $0 $3,770 $3,770 R019762 264316106032 $83,200 $149,600 $232,800 $6,620 $11,910 $18,530 ACCOUN TOTAL TOTAL TNO PARCELNB LANDACT IMPACT ACT LANDASD IMPASD ASD R019763 264316106033 $123,100 $0 • $123,100 $9,800 $0 $9,800 M000712 264316106033 $0 $82,100 $82,100 $0 $6,540 $6,540 R019764 264316106034 $0 $125,500 $12"5,500 $0 $9,990 $9,990 M000708 264316106034 $0 $95,600 $95,600 $0 $7,610 $7,610 R019765 264316106035 $99,000 $333,500 $432,500 $7,880 $26,550 $34,430 R019766 264316106036 $97,700 $136,500 $234,200 $7,780 $10,870 $18,650 R019767 264316106037 $84,500 $0 $84,500 $6,730 $0 $6,730 M000110 264316106037 _ $0 $44,200 $44,200 $0 $3,520 $3,520 R019768 264316106038 $293,700 $0 $293,700 $239380 $0 $23,380 M000104 264316106038 $0 $117,200 $117,200 $0 $9,330 $9,330 R019769 264316106039 $185,600 $0 $185,600 $14,770 $0 $14,770 M000004 264316106039 $0 $86,200 $86,200 $0 $6,860 $6,860 R019770 264316106040 $90,800 $0 $90,800 $7,230 $0 $7,230 M000808 264316106040 $0 $154,900 $154,900 $0 $12,330 $12,330 R019771 264316106041 $88,100 $0 $88,100 $7,010 $0 $7,010 M000066 264316106041 $0 $135,700 $135,700 $0 $10,800 $10,800 R019772 264316106042 $89,900 $0 $89,900 $7,160 $0 $7,160 M000277 264316106042 $0 $137,800 $137,800 $0 . $10,970 $10,970 R019773 264316106043 $97,900 .$202,000 $299,900 $7,790 $16,080 $23,870 R019774 264316106044 $229,700 $335,400 $565,100 $18,280 $26,700 $44,980 R019775 264316106045 $81,900 $427,100 $509,000 $61520 $34,000 $40,520 R019776 264316106046 $91,000 $234,800 $325,800 $7,240, $18,690 $25,930 R019777 264316106047 $95,700 $191,300 $287,000 $7,620 $15,230 $22,850 R019778 264316106048 $98,300. $322,100 $420,400 $7,820 $25,640 $33,460 R019779 264316106049 $109,400 $56,000 $165,400 $8;710 $4,460 $13,170 R019780 264316106050 $99,800 $163,500 $263,300 $7,940 $13,010 $20,950 R019781 264316106051 $99,100 $206,200 $305,300 $7,890 $16,410 $24,300 R019782 264316106052 $29,000 $96,000 $125,000 $2,310 $7,640 $99950 R019783 264316106053. $99,300 $96,800 $196,100 $7,900 $7,710 $15,610. R019784 264316106054 $100,600 $122,300 $222,900 $8,010 $9,740 $17,750 R019785 264316106055 $101,300 $669,300 $770,600 $8,060 $53,280 $61,340 R019786 264316106056 $108,500 $222,900 $331,400 $89640 $17,740 $26,380 R019787 264316106057 $120,000 $300,600 $420,600 $99550 $23,930 $33,480 R019788 264316106058 $106,800 $250,000 $356,800 $8,500 $19,900 $28,400 Woody Creek Mobile Homeowners' Association P.O. Box 95 Woody Creek, Colorado 81656 February 24, 2014 Pitkin County Community Development 130 S. Galena Street Aspen, Colorado 81611 Re: Service Plan To Whom it May Concern: This letter shall service as authorization and consent for the filing of the Service Plan for the Woody Creek Metropolitan District the representation of the Association by Rhonda J. Pazil. Sincerely, �/Presi nt