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HomeMy WebLinkAbout24-48 Approving Consolidated Service Plat for Frontier Estates Metropolitan District 08-14-2024RESOLUTION NO. 2448 A RESOLUTION OF THE BOARD OF TRUSTEES OF THE TOWN OF FIRESTONE, COLORADO, APPROVING A CONSOLIDATED SERVICE PLAN FOR THE FRONTIER ESTATES METROPOLITAN DISTRICT WHEREAS, the Board of Trustees of the Town of Firestone ("Board") has received a - request to review and approve the Service Plan for Frontier Estates Metropolitan District ("Distrief); and WHEREAS, following notice as required by law, the Board conducted a,public hearing on the request on May 8, 2024, June 12, 2024, and August 14, 2024, and now desires to approve the Service Plan. THEREFORE, BE IT RESOLVED BY THE BOARD OF TRUSTEES OF THE TOWN OF FIRESTONE, COLORADO: Section 1. The Board of Trustees of the Town of Firestone finds that: (a) The Service Plan for the District was filed in the office of the Planning and Development Department of the Town of Firestone; and (b) Pursuant to statute, the Board of Trustees of the Town of Firestone has authority to review the Service Plan with reference to need, service and economic feasibility; and (c) The Board of Trustees of the Town of Firestone has reviewed the Service Plan, the evidence and related exhibits, and has determined that the same meets the municipal approval criteria under the Special District Act, and, therefore, has determined to adopt a resolution of approval of the Service Plan for the Districts. Section 2. Upon consideration of the Service Plan for the District, and evidence presented at the public hearing on the Service Plan, the Board of Trustees of the Town of Firestone does find, determine and declare, as required by § 32-1-203(2), C.R.S., as follows: (a) That there is sufficient existing and projected need for organized service in the area to be serviced by the District; (b) That the existing service in the area to be served by the District is inadequate for present and projected needs; (c) That the District is capable of providing economical and sufficient service to the area within its proposed boundaries; and I (d) That the area to be included in the District has, or will have, the financial ability to discharge the proposed indebtedness on a reasonable basis. '5—ecllco—n3. in accordance with CKS. § 32-1-204,5(l)(c), the Board of Trustees hereby approves the Service Plan for the District, as set forth in Exhibit A to this Resolution, subject to arid contingent upon compliance with the following condition: (a) The District shall not be authorized to issue Debt until the District has reirnbursed the Town for all the charges and fees it has incurred with its attorneys and consultant relating to their review of the Service Plan as approved herein. If any of the above -stated conditions are not met, the Town may revoke its approval of the Service Plan by subsequent resolution and pursue all legal and equitable remedies available to it for failure of compliance with such conditions ofapproval. INTRODUCED, READ:AND ADD OPTED this 14"' day of August, 2024. TOWN OF FIRESTONE. COLORADO ATT - ST, low N Z. nzalez, -Town Clerk ri ina Gonzalez, '4 44 I EXHIBIT A Service Plan SERVICE PLAN FRONTIER ESTATES METROPOLITAN DISTRICT TOWN OF FIRESTONE, COLORADO Prepared by 2154 East Commons Avenue, Suite 2000 Centennial, Colorado 80122 (303)858-1800 Approval Date: [Month] [Day], 2024 TABLE OF CONTENTS I. INTRODUCTION........................................................................................................... I A. Purpose and Intent................................................................................................ l B. Need for the District.............................................................................................I C. Objective of the Town Regarding District's Service Plan ..................................... I D. Consultants..........................................................................................................2 II. DEFINITIONS................................................................................................................2 III. BOUNDARIES...............................................................................................................5 IV. PROPOSED LAND USE, PROJECTED POPULATION PROJECTIONS AND CURRENT ASSESSED VALUATION...........................................................................6 V. DESCRIPTION OF PROPOSED POWERS, IMPROVEMENTS AND SERVICES .......6 A. Powers of the District and Service Plan Amendment . .................................... :...... 6 1. Operation and Maintenance Limitation.....................................................6 2. Fire Protection Limitation.........................................................................7 3. Television Relay and Translation Limitation, Mosquito Control, and Other Limitations...............................................................................................7 4. Limitation on Extraterritorial Service........................................................7 5. Telecommunication Facilities...................................................................7 6. Construction Standards Limitation............................................................7 7. Zoning and Land Use Requirements.........................................................7 8. Growth Limitations..................................................................................8 9. Conveyance..............................................................................................8 10. Eminent Domain......................................................................................8 11. Water Rights/Resources Limitation..........................................................8 12. Inclusion Limitation.................................................................................8 13. Exclusion Limitation................................................................................8 14. Overlap Limitation...................................................................................8 15. Total Debt Issuance Limitation.................................................................8 16. Sales and Use Tax....................................................................................9 17. Monies from Other Governmental Sources...............................................9 18. Consolidation Limitation..........................................................................9 19. Subdistrict Limitation...............................................................................9 20. Fees..........................................................................................................9 21. Special Assessments.................................................................................9 22. Revenue Bonds Limitation.......................................................................9 23. Public Improvement Fee and Sales Tax Limitation...................................9 24. Banla-uptcy Limitation............................................................................10 25. Reimbursement Agreement....................................................................10 26. Service Plan Amendment Requirement...................................................10 B. Preliminary Engineering Survey.........................................................................10 VI. FINANCIAL PROVISIONS..........................................................................................11 A. General..............................................................................................................11 i B. Maximum Voted Interest Rate and Maximum Underwriting Discount ............... l l C. Mill Levies......................................................................................................... I I D. Debt Parameters.................................................................................................12 E. Debt Instrument Disclosure Requirement...........................................................13 F. Privately Placed Debt Limitation........................................................................14 G. TABOR Compliance..........................................................................................15 H. District's Organizational Costs and Operation and Maintenance Costs...............15 1. Town O&M Mill Levy.......................................................................................15 VII. ANNUAL REPORT......................................................................................................15 A. General..............................................................................................................15 B. Reporting of Significant Events..........................................................................16 VIII. DISSOLUTION.............................................................................................................16 IX. DISCLOSURE NOTICES.............................................................................................17 X. INTERGOVERNMENTAL AGREEMENT..................................................................17 XI. NON-COMPLIANCE WITH SERVICE PLAN............................................................18 XII. CONCLUSION.............................................................................................................18 ii LIST OF EXHIBITS EXHIBIT A Vicinity Map EXHIBIT B Initial District Boundary Map and Legal Description EXHIBIT C Financial Plan EXHIBIT D Capital Plan EXHIBIT E Intergovermnental Agreement EXHIBIT F Disclosure Notice ill I. INTRODUCTION A. Purpose and Intent. The District is an independent unit of local government, separate and distinct from the Town. The primary purpose of the District will be to finance the construction of the Public Improvements. The District will provide ongoing operation and maintenance services as specifically set forth in this Service Plan and in the Intergovernmental Agreement between the Town and the District. B. Need for the District. There are currently no other governmental entities, including the Town, located in the immediate vicinity of the District that consider it desirable, feasible, or practical to undertake the planning, design, acquisition, construction, installation, relocation, redevelopment, and financing of the Public Improvements needed for the Project. Formation of the District is therefore necessary for the Public Improvements required for the Project to be provided in the most economic manner possible. C. Objective of the Town Regarding District's Service Plan. The Town's objective in approving the Service Plan for the District is to authorize the District to provide for the planning, design, acquisition, construction, installation, relocation, and redevelopment of the Public Improvements from the proceeds of Debt to be issued by the District. All Debt is expected to be repaid by taxes imposed and collected at a mill levy no higher than the Maximum Debt Mill Levy, as the same may be increased as set forth in Section VI.C.1; by Fees as limited by Section V.A.20; and/or by Special Assessments as set forth in Section V.A.21. This Service Plan is intended to establish a limited purpose for the District and explicit financial constraints that are not to be violated under any circumstances. The primary purpose of the District is to provide the Public Improvements associated with development pursuant to the Approved Development Plan. The District shall dissolve upon payment or defeasance of all Debt incurred or upon a court determination that adequate provision has been made for the payment of all Debt, except that if a District has ongoing operation and maintenance functions authorized under an Intergovernmental Agreement with the Town, the District shall not be required to dissolve. Additionally, if the Board of Directors of the District determines that the existence of the District is no longer necessary to accomplish the purposes set forth in this Service Plan, the Board of Directors of the District shall promptly effectuate the dissolution of the District. The District is authorized to finance the Public Improvements that can be funded from Debt which is to be repaid from Fees, Special Assessments, or tax revenues collected from a mill levy which shall not exceed the Maximum Debt Mill Levy and collected for no longer than the Maximum Debt Mill Levy Imposition Term, as well as other legally available sources of revenue, and to maintain certain of the Public Improvements as set forth in the Intergovernmental Agreement with the Town. It is the intent of this Service Plan to assure to the extent possible that no property bears an economic burden that is greater than that associated with revenues from the 1 Maximum Debt Mill Levy, the Maximum Operation and Maintenance Mill Levy, Fees, and Special Assessments, even under banla-uptcy or other unusual situations. Generally, the costs of Public Improvements that cannot be funded within these parameters are not costs to be paid by the District. D. Consultants. This Service Plan has been prepared by the following: Organizers District Counsel Chelsey Green Blair Dickhoner Chelsey.Green@meritagehomes.con:i bdicldioner@wbapc.com Meritage Homes of Colorado, Inc. White Bear Ankele Tanaka & Waldron 8400 E. Crescent Parkway, Suite 200 2154 E. Commons Avenue, Suite 2000 Denver, CO 80111 Centennial, CO 80122 Financial Advisor or Underwriter Laci Knowles lknowles@dadco.com D.A. Davidson & Co. 1550 Market Street, Suite 300 Denver, CO 80202 II. DEFINITIONS In this Service Plan, the following terms shall have the meanings indicated below, unless the context hereof clearly requires otherwise: Approved Development Plan: means a development plan, subdivision development agreement, final plat, or other land use application process established by the Town for the Project as approved in its final form by the Town pursuant to the Town Code, as may be amended from time to time pursuant to the Town Code, that identifies, among other things, Public Improvements necessary for facilitating development of the property within the District Boundaries. Board: means the board of directors of the District. Capital Plan: means the Capital Plan described in Section V.B. which includes a list of the Public Improvements financed by the District and the cost of the Public Improvements. C.R.S. means the Colorado Revised Statutes, as the same may be amended from time to time. 2 Debt: means bonds, notes, debentures, certificates, contracts, capital leases, or other multiple fiscal year obligations for the payment of which the District has promised to impose an ad valorem property tax mill levy. District: means the Frontier Estates Metropolitan District. District Boundaries: means the property within the Initial District Boundaries, as such may be adjusted from time to time in accordance with this Service Plan. End User: means any owner, or tenant of any owner, of any taxable improvement within the District who is intended to become burdened by the imposition of ad valorem property taxes subject to the Maximum Debt Mill Levy. By way of illustration, a resident homeowner, renter, commercial property owner, or cornrnercial tenant is an End User. A person or entity that constructs homes or commercial structures with the intention of selling to others is not an End User. External Financial Advisor: means a consultant that: (i) advises Colorado governmental entities on matters relating to the issuance of securities by Colorado governmental entities, including matters such as the pricing, sales, and marketing of such securities, and the procuring of bond ratings, credit enhancement, and insurance in respect of such securities; (ii) shall be an underwriter, investment banker, or individual listed as a public finance advisor in the Bond Buyer's Municipal Market Place; and (iii) is not an officer or employee of the District and has not been otherwise engaged to provide services in connection with the transaction related to the applicable Debt. If the District has engaged a municipal adviser that meets the foregoing criteria and has a fiduciary duty to the District, the municipal adviser may fill the role of the External Financial Advisor. Fees: means any fee, rate, toll, penalty, or charge imposed or received by the District for services, programs, or facilities provided by the District, as described in Section V.A.20 below. Financial Plan: means the Financial Plan described in Section VI and attached as Exhibit C which describes (i) how the Public Improvements are expected to be financed; (ii) how the Debt is expected to be incurred; and (iii) the estimated operating revenue derived from property taxes for the first budget year. Initial District Boundaries: means the boundaries of the District area described in the Initial District Boundary Map and Legal Description, attached hereto as Exhibit B. Intergovernmental Agreement: means the intergovernmental agreement between the District and the Town, a form of which is attached hereto as Exhibit E. The Intergovernmental Agreement may be amended from time to time by the District and the Town. Maximum Aggregate Mill Levy: means the maximum combined mill levy the District is permitted to impose upon the taxable property within the District for payment of all expenses categories, including but limited to Debt, capital costs, organizational costs, 91 and Operation and Maintenance Costs. The Maximum Aggregate Mill Levy is set forth in Section VI.C.3 below. Maximum Debt Mill Levy: means the maximum mill levy the District is permitted to impose for payment of Debt as set forth in Section VI.C.1 below. Maximum Debt Mill Levy Imposition Term: means the period of time, commencing upon the date when the District first issues any debt, in which the District's Debt mill levy may be imposed. Maximum Operation and Maintenance Mill Levy: means the maximum mill levy the District is permitted to impose for payment of Operation and Maintenance Costs, as set forth in Section VI.C.2 below. Mill Levy Adjustment: means, if, on or after January t, 2019 there are changes in the method of calculating assessed valuation or any constitutionally mandated tax credit, cut or abatement, the Maximum Debt Mill Levy and the Maximum Operation and Maintenance Mill Levy may be increased or decreased to reflect such changes, such increases and decreases to be determined by the Board in good faith (such determination to be binding and final) so that to the extent possible, the actual tax revenues generated by the applicable mill levy, as adjusted for changes occurring on or after January 1, 2021, are neither diminished nor enhanced as a result of such changes. For purposes of the foregoing, a change in how actual valuation is calculated or a change in the ratio of actual valuation shall be deemed to be a change in the method of calculating assessed valuation. Operation and Maintenance Costs: means (1) planning and design costs of Public Improvements identified by the District as being payable from its operation and maintenance mill levy; (2) the costs of repair, replacement and depreciation of the Public Improvements; (3) the costs of any covenant enforcement and design review services the District may provide; and (4) the costs of ongoing administrative, accounting and legal services to the District. Organizational Costs: means the estimated initial cost of acquiring land, engineering services, legal services and administrative services, together with the estimated costs of the District's organization and initial operations, as set forth in Section VI.H below, which Organizational Costs are eligible for reimbursement out of Debt proceeds. Project: means the development or property commonly referred to as Frontier Estates. Public Improvements: means a part or all of the improvements authorized to be planned, designed, acquired, constructed, installed, relocated, redeveloped, and financed as generally described in the Special District Act and in accordance with the Approved Development Plan, except as specifically limited in Section V below, that benefit the property within the Project and/or the District Boundaries, and serve the future taxpayers and inhabitants of the property within the District Boundaries as determined by the Board of the District. 0 Service Plan: means this service plan for the District approved by Town Board. Service Plan Amendment: means an amendment to the Service Plan approved by Town Board in accordance with the Town's ordinance and the applicable state law. Special Assessment: means the levy of an assessment within the boundaries of a special improvement district pursuant to Section V.A.21 below. Special District Act: means Title 32, Article 1 of the Colorado Revised Statutes, as amended from time to time. State: means the State of Colorado. Taxable Property: means real or personal property which is subject to ad valorem taxes imposed by the District. Town: means the Town of Firestone, Colorado. Town Board: means the Town Board of Trustees of the Town of Firestone, Colorado. Town Code: means the Town Code of the Town of Firestone, Colorado. Total Debt Limit: means Twenty -Five Million Dollars ($25,000,000), which Total Debt Limit includes any Debt issued for Public Improvements. Town of Firestone Design Standards and Construction Specifications for Public Improvements: means the established process for the Town's design standards and construction specifications for public improvements, as adopted by the Town Board. Town O&M Mill Levy: means three (3) mills, to be imposed and collected by the District in accordance with Section VI.I. below for purposes of defraying the Town's ongoing operations and maintenance expenses associated with Public Improvements within or without the boundaries of the District and which directly benefits the taxpayers, property owners, and residents of the District. III. BOUNDARIES A Vicinity Map depicting the Project is attached hereto as Exhibit A. The area of the Initial District Boundaries includes approximately thirty-nine (39) acres, and the legal description and map of the Initial District Boundaries are set forth in Exhibit B. It is anticipated that the District's boundaries may change from time to time as it undergoes inclusions and exclusions pursuant to Section 32-1-401, et seg., C.R.S., and Section 32-1-501, et se ., C.R.S., subject to the limitations set forth in Section V below. IV. PROPOSED LAND USE PROJECTED POPULATION PROJECTIONS AND CURRENT ASSESSED VALUATION The property within the Initial District Boundaries consists of approximately thirty-nine (39) acres of residential land. The population of the District at build -out is estimated to be approximately seven hundred and forty (740) people. The current assessed valuation of the property within the District Boundaries is Zero Dollars ($0.00) for purposes of this Service Plan and the assessed value of the District at build -out is expected to be sufficient to reasonably discharge the Debt under the Financial Plan attached hereto as Exhibit C. Approval of this Service Plan by the Town does not imply approval of the development of a specific area within the District, nor does it imply approval of the number of residential units or the total site/floor area of commercial or industrial buildings identified in this Service Plan or any of the exhibits attached thereto, which approvals shall be as set forth in an Approved Development Plan. Approval of this Service Plan by the Town in no way releases or relieves the developer of the Project, or the developer, landowner, or subdivider of any property within the District Boundaries, or any of their respective successors or assigns, of obligations to construct public improvements for the Project or of obligations to provide the Town such financial guarantees as may be required by the Town under the applicable Approved Development Plan, the Town Code or any applicable annexation agreement, subdivision agreement, or other agreements affecting the Project property or development thereof. V. DESCRIPTION OF PROPOSED POWERS IMPROVEMENTS AND SERVICES A. Powers of the District and Service Plan Amendment. The District shall have the power and authority to provide the Public Improvements and related operation and maintenance services as such power and authority is described in the Special District Act and other applicable statutes, cornmon law, and the Constitution, subject to the limitations set forth herein, in the Approved Development Plan, and in the Intergovernmental Agreement. 1. Operation and Maintenance Limitation. The purpose of the District is to plan for, design, acquire, construct, install, relocate, redevelop, and finance the Public Improvements. The District shall dedicate the Public Improvements to the Town or other appropriate jurisdiction or owners association in a manner consistent with the Approved Development Plan, the Intergovernmental Agreement, and other rules and regulations of the Town and applicable provisions of the Town Code. The District is authorized, but not obligated, to own, operate, and maintain Public Improvements not otherwise required to be dedicated to the Town or other public entity, including, but not limited to street improvements (including roads, curbs, gutters, culverts, sidewalks, bridges, parking facilities, paving, lighting, grading, landscaping, and other street improvements), traffic and safety controls, retaining walls, park and recreation improvements and facilities, trails, open space, landscaping, drainage improvements (including detention and retention ponds, trickle channels, and other drainage facilities), irrigation system improvements (including wells, pumps, storage facilities, and distribution facilities), and all I necessary equipment and appurtenances incident thereto. Notwithstanding the foregoing, all parks, trails, and open space not otherwise dedicated to the Town and owned by the District shall be open to the general public free of charge. The District may provide covenant enforcement, design review services and other services to the residents, owners, and taxpayers within the District pursuant to and in accordance with § 32-1-1004(8) C.R.S. The District may impose a mill levy, Special Assessments, and/or Fees to pay for Operations and Maintenance Costs in accordance with this Service Plan and the Intergovernmental Agreement. 2. Fire Protection Limitation. The District shall not be authorized to plan for, design, acquire, construct, install, relocate, redevelop, finance, operate, or maintain fire protection facilities or services, unless such facilities and services are provided pursuant to a written agreement with the Town and with Frederick -Firestone Fire Protection District. The authority to plan for, design, acquire, construct, install, relocate, redevelop, or finance fire hydrants and related improvements installed as part of the water system shall not be limited by this provision. 3. Television Relay and Translation Limitation Mosquito Control, and Other Limitations. Unless such facilities and services are provided pursuant to the Intergovernmental Agreement, the Districts shall not be authorized to plan for, design, acquire, construct, install, relocate, redevelop, finance, operate, maintain, or provide: (a) any television relay and translation facilities and services, other than for the installation of conduit as a part of a street construction project; (b) any mosquito control facilities and services; and (c) any solid waste disposal, collection, and transportation facilities and services. 4. Limitation on Extraterritorial Service. The District shall be authorized to provide services or facilities outside the District Boundaries or to establish fees, rates, tolls, penalties, or charges for any services or facilities only in accordance with an Approved Development Plan, the Intergovernmental Agreement, or other agreement to which the Town is a party or otherwise gives its written consent, as evidenced by resolution of the Town Board of Trustees. 5. Telecommunication Facilities. The District agrees that no telecommunication facilities shall be constructed except pursuant to the Intergovernmental Agreement and that no such facilities owned, operated, or otherwise allowed by the District shall affect the ability of the Town to expand its public safety telecommunication facilities or impair existing telecommunication facilities. 6. Construction Standards Limitation. The District will ensure that the Public Improvements are designed and constructed in accordance with the current Town of Firestone Design Standards and Construction Specifications for Public Improvements, and the current standards and specifications of other governmental entities having proper jurisdiction. The District will obtain the approval of civil engineering plans from the appropriate jurisdiction and will obtain applicable permits for construction and installation of Public Improvements prior to performing such work. 7. Zoning and Land Use Requirements. The District shall be subject to all of the Town's zoning, subdivision, building code, and other land use requirements. 7 S. Growth Limitations, The Town shall not be limited in implementing Board - approved or voter -approved growth limitations, even though such actions may reduce or delay development within the District and the realization of District revenue. 9. Conveyance. The District agrees to convey to the Town, upon written notification from the Town and at no cost to the Town, any interest in real property owned by the District that is necessary, in the Town's sole discretion, for any Town capital improvement projects for transportation, utilities, or drainage, so long as such conveyance does not interfere with the District's ability to construct, operate and/or maintain Public Infrastructure, as the same may be limited by this Service Plan. 10. Eminent Domain. The District shall be authorized to utilize the power of eminent domain only after prior written notice is provided to the Town. 11, Water Rights/Resources Limitation. The District shall not acquire, own, manage, adjudicate, or develop water rights or resources except for the sole purpose of transferring such water rights to the Town or to another governmental entity at the direction of the Town. The District may be permitted to construct, finance, operate, and maintain a non- potable water system for the development and may be permitted to own, manage, adjudicate, and develop the non - potable water rights which will be used in such non -potable system, only if required or authorized by an intergovernmental agreement with the Town, separate and distinct from the Intergovernmental Agreement. Provided however that nothing herein shall prohibit the District from reimbursing the developer of the Project for the costs of raw water. 12. Inclusion Limitation. Without prior written notice to the Town, the District shall not include within its boundaries any property outside of the Initial District Boundaries. No property will be included within the District at any time unless such property has been annexed into the Town's corporate limits. 13. Exclusion Limitation. From time to time, it may be necessary for the District to adjust its boundaries and the District may process exclusions of property without providing notice to the Town as long as such property being excluded is within the Initial District Boundaries. In no event shall the District exclude from its boundaries property upon which a Debt mill levy has been imposed for the purpose of the inclusion of such property into another district that has been or will be formed under the Special District Act, without the prior written consent of the Town. 14. Overlap Limitation. The boundaries of the District shall not overlap with any other district formed under the Special District Act if such overlap will cause the District's mill levy to exceed the Maximum Debt Mill Levy or the Maximum Operation and Maintenance Mill Levy and/or the Maximum Aggregate Mill Levy. 15. Total Debt Issuance Limitation, The District shall not issue Debt in excess of the Total Debt Limit. The Total Debt Limit shall not be applicable to refunding or refinancing of Debt authorized to be issued pursuant to the Service Plan, unless the principal amount of the refunding bonds exceeds the principal amount originally issued, in which case the difference shall N. count against the Total Debt Limit. At no time during its existence shall the District have Debt outstanding in excess of the Total Debt Limit. 16. Sales and Use Tax. The District shall not exercise its Town sales and use tax exemption. 17. Monies from Other Governmental Sources. The District shall not apply for or accept Conservation Trust Funds, Great Outdoors Colorado Funds, or other funds available from or through govermmental or non-profit entities that the Town is eligible to apply for, except pursuant to the Intergovernmental Agreement. This Section shall not apply to specific ownership taxes which shall be distributed to and be a revenue source for the District without any limitation. 18. Consolidation Limitation. The District shall not file a request with any Court to consolidate with another Title 32 district without the prior written consent of the Town, as evidenced by resolution of the Town Board of Trustees. 19. Subdistrict Limitation. The District shall not create any subdistrict pursuant to Section 32-1-1101, C.R.S. without the prior written consent of the Town, as evidenced by resolution of the Town Board of Trustees. 20. Fees. If authorized by the Intergovernmental Agreement, the District may impose and collect Fees for services, programs, or facilities furnished by the District, and may from time to time increase or decrease such fees, and may use the revenue from such fees for the repayment of Debt, capital costs, or Operation and Maintenance Costs and for the payment of any indebtedness of the District. 21. Special Assessments. If authorized in the Intergovernmental Agreement, the District may establish one or more special improvement districts within the District Boundaries and may levy a Special Assessment with the special improvement district in order to finance all or part of the costs of any Public Improvements to be constructed or installed that the District is authorized to finance. 22. Revenue Bonds Limitation. The District shall not issue revenue bonds, except as set forth in this Section. At least sixty-three (63) days prior to issuing any revenue bonds, the District must provide notice of its intent to issue revenue bonds to the Town Manager. At least thirty-five (35) days prior to issuing any revenue bonds, the District must submit all relevant details of such issuance to the Town Manager, including the proposed documents pursuant to which such revenue bonds will be issued. On or before the date of issuance of any revenue bonds, the District must provide the Town with a copy of the general counsel opinion addressed to the District which states that the District is not required by law to amend the Service Plan to effectuate the issuance of the revenue bonds. 23. Public Improvement Fee and Sales Tax Limitation. The District shall not impose, collect, receive, spend, or pledge to any Debt any fee, assessment, tax, or charge, which is collected by a retailer in the District on the sale of goods or services by such retailer and which is measured by the sales price of such goods or services, except as provided pursuant to an agreement with the Town approved by the Town Board. 24. Bankruptcy Limitation. All of the limitations contained in this Service Plan, including, but not limited to, those pertaining to the Maximum Aggregate Mill Levy, the Maximum Debt Mill Levy, the Maximum Operation and Maintenance Mill Levy, and Fees have been established under the authority of the Town to approve a Service Plan pursuant to Section 32-1- 204.5, C.R.S. It is expressly intended that such limitations: (a) Shall not be subject to set -aside for any reason or by any court of competent jurisdiction, absent a Service Plan Amendment; and (b) Are, together with all other requirements of Colorado law, included in the "political or governmental powers" reserved to the State under the U.S. Bankruptcy Code (11 U.S.C.) Section 903, and are also included in the "regulatory or electoral approval necessary under applicable non -bankruptcy law" as required for confirmation of a Chapter 9 Bankruptcy Plan under Bankruptcy Code Section 943(b)(6). The filing of any bankruptcy petition by the District shall constitute, simultaneously with such filing, a material departure of the express terms of this Service Plan, thus necessitating a material modification that must be submitted to the Town for its consideration as a Service Plan Amendment. 25. Reimbursement Agreement. If the District utilizes reimbursement agreements to obtain reimbursements from third -party developers or adjacent landowners for costs of improvements that benefit third -party landowners, such agreements shall be done in accordance with Town Code. If a reimbursement agreement exists or is entered into for an improvement financed by the District, any and all resulting reimbursements received for such improvement shall be deposited in the District's debt set -vice fund and used for the purpose of retiring the District's debt. 26. Service Plan Amendment Requirement. This Service Plan has been designed with sufficient flexibility to enable the District to provide required services and facilities under evolving circumstances without the need for numerous amendments. Actions of the District which violate the limitations set forth in V.A. above or in VI.0 or VI.D shall be deemed to be material modifications to this Service Plan and the Town shall be entitled to all remedies available under State and local law to enjoin such actions of the District. B. Preliminary Engineering Survey. The District shall have authority to provide for the planning, design, acquisition, construction, installation, relocation, redevelopment, maintenance, and financing of the Public Improvements. A Capital Plan, including a list of the Public Improvements the District anticipates providing, including a cost estimate for each category of improvements, is attached hereto as Exhibit D. The District shall be authorized to construct Public Improvements that shall be more specifically defined in an Approved Development Plan, the Intergovernmental Agreement, or other agreement to which the Town is a party or otherwise gives its written consent. The estimated the costs of the Public Improvements which may be planned for, designed, acquired, constructed, installed, relocated, redeveloped, maintained, or financed was prepared based upon a preliminary engineering survey and estimates derived from the zoning on the property within the District 10 Boundaries and is approximately twenty-one million nine hundred seventy-seven thousand six hundred seventeen dollars and ninety-nine cents ($21,977, 617.99). All of the Public Improvements will be designed in such a way as to ensure that the Public Improvements standards will be compatible with those of the Town and shall be in accordance with the requirements of the Approved Development Plan. All construction cost estimates are based on the assumption that construction conforms to applicable local, State, or Federal requirements. VI. FINANCIAL PROVISIONS A. General. The District shall be authorized to provide for the planning, design, acquisition, construction, installation, relocation, and/or redevelopment of the Public Improvements from its revenues and by and through the proceeds of Debt to be issued by the District. The District may impose a mill levy on taxable property within its boundaries as a primary source of revenue for repayment of Debt and for Operations and Maintenance Costs. The District may also rely upon various other revenue sources authorized by law. At the District's discretion, these may include the power- to assess Fees as provided in Section 32-1-1001(1), C.R.S., as amended from time to time and as limited by Section V.A.20 above, and the District may impose Special Assessments as provided in Section 32-1-1101.7, C.R.S. and in accordance with Section V.A.21 above. The Financial Plan for the District, which is attached hereto as Exhibit C, reflects that the District will issue no more Debt than the District can reasonably expect to pay from revenues derived from the Maximum Debt Mill Levy, Fees, Special Assessments, and other legally available revenues. The District may issue such Debt on a schedule and in such year or years as the District determines shall meet the needs of the Financial Plan referenced above and phased to serve development as it occurs. B. Maximum Voted Interest Rate and Maximum Underwriting Discount. The interest rate on any Debt is expected to be the market rate at the time the Debt is issued. In the event of a default, the proposed maximum interest rate on any Debt is not expected to exceed eighteen percent (18%). The proposed maximum underwriting discount will be four percent (4%). Debt, when issued, will comply with all relevant requirements of this Set vice Plan, State law, and Federal law as then applicable to the issuance of public securities. C. Mill Levies. 1. The Maximum Debt Mill Levy, which shall be subject to a Mill Levy Adjustment, shall be the maximum mill levy the District is permitted to impose upon the taxable property within the District for payment of Debt. The Maximum Debt Mill Levy shall be fifty (50) mills, subject to a Mill Levy Adjustment, for so long as the total amount of aggregate Debt of the District exceeds fifty percent (50%) of the District's assessed valuation. At such time as the total amount of aggregate Debt of the District is equal to or less than fifty percent (50%) of the District's assessed valuation, either on the date of issuance of any Debt 11 or at any time thereafter, the mill levy to be imposed to repay such portion of Debt shall not be subject to the Maximum Debt Mill Levy if End Users cast the majority of affirmative votes taken by the District's Board of Directors at the meeting authorizing such action, and, as a result, the mill levy may be imposed at such amount as is necessary to pay the debt service on such Debt, and without limitation of rate increase; provided, however, that after any conversion to an unlimited mill levy, the District shall not issue additional Debt that would cause the aggregate Debt to exceed 50% of the District's then -assessed value. For the purposes of the foregoing, the Board may further provide that such Debt shall remain secured by such increased mill levy, notwithstanding any subsequent change in the District's Debt to assessed value ratio. In the event that a majority of the District's Board of Directors is not comprised of End Users, the District may seek the consent of the Town to impose a mill levy not subject to the Maximum Debt Mill Levy. Such consent will not be a material modification of this Service Plan. 2. The Maximum Operation and Maintenance Mill Levy, which shall be subject to a Mill Levy Adjustment, shall be the maximum mill levy the District is permitted to impose upon the taxable property within the District for payment of Operation and Maintenance Costs, and shall be sixty (60) mills until such time that the District issues Debt. After the District issues Debt, the Maximum Operation and Maintenance Mill Levy shall be ten (10) mills, subject to a Mill Levy Adjustment. The Maximum Operation and Maintenance Mill Levy shall apply to the District's ability to increase its mill levy as necessary for provision of operation and maintenance services to its taxpayers and service users until such time as End Users cast the majority of affirmative votes taken by the District's Board of Directors at a meeting authorizing an increase of such Maximum Operation and Maintenance Mill Levy, at which time the mill levy may be such amount as is necessary to pay the Operation and Maintenance Costs. For avoidance of doubt, the imposition of the Maximum Operation and Maintenance Mill Levy shall be in addition to the Maximum Debt Mill Levy and the Town O&M Mill Levy. 3. The Maximum Aggregate Mill Levy (which shall be adjusted to reflect any Mill Levy Adjustment in the Maximum Debt Mill Levy and the Maximum Operation and Maintenance Mill Levy) shall be the maximum combined mill levy the District is permitted to impose upon the taxable property within the District for payment of all expense categories, including but not limited to Debt, capital costs, organizational costs, and Operation and Maintenance Costs, and shall be sixty (60) mills until such time as End Users cast the majority of affirmative votes taken by the District's Board of Directors at a meeting authorizing an increase of such Maximum Aggregate Mill Levy. The foregoing notwithstanding, any action taken by the District to increase the Maximum Debt Mill Levy must be taken in accordance with Section VT. C.1, above. D. Debt Parameters. 1. All Debt issued by the District must be issued in compliance with the requirements of Section 32-1-1101, C.R.S. and all other requirements of State law. On or before the effective date of approval of an Approved Development Plan by the Town, the District shall not: (a) issue any Debt; (b) impose a mill levy for the payment of Debt by direct imposition or by transfer of funds from the operating fund to the Debt service funds; (c) impose and collect any Fees used for the purpose of repayment of Debt, or (d) levy any Special Assessments. 12 2. At least sixty-three (63) days prior to issuing any Debt, the issuing District must provide notice of its intent to issue Debt to the Town Manager. At least thirty-five (35) days prior to issuing any Debt, the issuing District must submit all relevant details of such issuance to the Town Manager, including the proposed documents pursuant to which such Debt will be issued. On or before the date of issuance of any Debt, the issuing District must provide the Town with a copy of the general counsel opinion addressed to the District which states that the District is not required by law to amend the Service Plan to effectuate the issuance of the Debt. 3. The District shall not pledge any revenue or property of the Town as security for the indebtedness set forth in this Service Plan. Approval of this Service Plan shall not be construed as a guarantee by the Town of payment of any of the District's obligations, nor shall anything in the Service Plan be construed so as to create any responsibility or liability on the part of the Town in the event of default by the District in the payment of any such obligation. 4. The District shall not issue Debt in excess of the Total Debt Limit, which Total Debt Limit includes any Debt issued for Public Improvements, provided that the foregoing shall not include the principal amount of Debt which has been refinanced or refunded unless the principal amount of the refunding bonds exceeds the principal amount of the bonds to be refunded, in which case the difference shall count against the Total Debt Limit, or which is a contractual pledge of taxes or other revenue from a District to another District. 5. Any Debt issued with a pledge or which results in a pledge that exceeds the Maximum Debt Mill Levy (subject to the Mill Levy Adjustment) shall be deemed a material modification of this Service Plan pursuant to Section 32-1-207, C.R.S. and shall not be an authorized issuance of Debt unless and until such material modification has been approved by the Town as part of a Service Plan Amendment. The Town shall be entitled to all remedies available at law to enjoin such actions of the District, including the remedy of enjoining the issuance of additional authorized but unissued debt, until such material modification is remedied. 6. The Maximum Debt Mill Levy Imposition Term shall not exceed forty (40) years from the date upon which the District first issues any Debt. Upon expiration of the Maximum Debt Mill Levy Imposition Term, the District shall not impose a levy for repayment of any and all Debt (or use the proceeds of any mill levy for repayment of Debt) on any single property within its District Boundaries, unless a majority of the Boards of Director of the Districts are End Users and have voted in favor of a refunding of a part or all of the debt and such refunding will result in a net present value savings as set forth in Section 11-56-101, C.R.S.; et seg. Any Debt, issued with a mill levy pledge or which results in a mill levy pledge, that exceeds the Maximum Debt Mill Levy Imposition term shall be deemed a material modification of this Service Plan and shall not be an authorized issuance of Debt unless and until such material modification has been approved by the Town by a service plan amendment. E. Debt Instrument Disclosure Requirement. In the text of each Bond and any other instrument representing and constituting Debt, the District shall set forth a statement in substantially the following form: 13 By acceptance of this instrument, the owner of this Bond agrees and consents to all of the limitations in respect of the payment of the principal of and interest on this Bond contained herein, in the resolution of the District authorizing the issuance of this Bond and in the Service Plan for creation of the District. Similar language describing the limitations in respect of the payment of the principal of and interest on Debt set forth in this Service Plan shall be included in any document used for the offering of the Debt for sale to persons, including, but not limited to, a developer of property within the boundaries of the District. F. Privately Placed Debt Limitation. Prior- to the issuance of any privately placed Debt, the District shall obtain the certification of an External Financial Advisor substantially as follows: We are [I am] an External Financial Advisor within the meaning of the District's Service Plan. We [I] certify that (1) the net effective interest rate (calculated as defined in Section 32-1-103(12), C.R.S.) to be borne by [insert the designation of the Debt] does not exceed a reasonable current [tax-exempt] [taxable] interest rate, using criteria deemed appropriate by us [me] and based upon our [my] analysis of comparable high yield securities; and (2) the structure of [insert designation of the Debt], including maturities and early redemption provisions, is reasonable considering the financial circumstances of the District. For purposes of this Section, "privately placed debt" includes any Debt that is sold to a private entity, including financial institutions, developers, or other private entities, and which no offering document related to such sale is required. "Privately placed debt" does not include the sale of Debt to an underwriter who purchases Debt from the District with a view to the distribution to investors of Debt. In no event shall Debt that is privately placed with a developer or owner of the property to be benefrtted with Public Improvements bear interest at a rate that accrues at a compounding rate. Each instrument evidencing Debt shall provide that the District's obligations thereunder shall be discharged 40 years after the date that such obligation is issued regardless of whether such obligation is paid in full. Notwithstanding the above, in no event shall any financial obligation that is annually appropriated, but is not Debt, that is entered into with a developer or owner of the Property to be benefrtted with the Public Improvements bear interest at a rate that accrues at a compounding rate. Each instrument evidencing such annually appropriated financial obligation that is not Debt shall provide that the District's obligations thereunder shall be discharged 40 years after the date that such obligation is issued regardless of whether such obligation is paid in full and the net effective interest rate shall be subject to the certification set forth above; provided, however, that annually appropriated agreements relating to developer funding and reimbursement agreements shall not be 14 subject to such certification but shall bear interest, if any, at a rate not to exceed the then current municipal market index plus 2%. G. TABOR Compliance. The District will comply with the provisions of TABOR. In the discretion of the Board, the District may set up other qualifying entities to manage, fund, construct, and operate facilities, services, and programs. To the extent allowed by law, any entity created by the District will remain under the control of the District's Board, and any such entity shall be subject to and bound by all terms, conditions, and limitations of the Service Plan and the Intergovernmental Agreement. H. District's Organizational Costs and Operation and Maintenance Costs. The District's Organizational Costs, including the estimated cost of acquiring land, engineering services, legal services and administrative services, together with the estimated costs of the District's organization and initial operations, are anticipated to be Two Hundred Thousand Dollars ($200,000), which will be eligible for reimbursement from Debt proceeds. In addition to the capital costs of the Public Improvements, the District will require operating funds for Operation and Maintenance Costs including administration and to plan and cause the Public Improvements to be constructed and maintained, and for ongoing administrative, accounting and legal costs. The first year's operating budget is estimated to be Fifty Thousand Dollars ($50,000) which is anticipated to be derived from property taxes and other revenues. Town O&M Mill Lew. Commensurate with the initial imposition of a debt service mill levy, the District hereby agrees that it shall impose the Town O&M Mill Levy. The District's obligation to impose and collect the revenues from the Town O&M Mill Levy shall begin when the District first imposes a debt service mill levy and shall not be required to be imposed prior to such date. The District's imposition of a Town O&M Mill Levy shall be memorialized in the Intergovernmental Agreement required by Section X below. The revenues received from the Town O&M Mill Levy shall be remitted to the Town annually or in accordance with the specific timeframe referenced in the Intergovernmental Agreement. Revenues generated by the Town O&M Mill Levy and the District's obligation to remit said revenues to the Town on an annual basis, as required by this Service Plan and the Intergovernmental Agreement, shall not be included within or subject to the Total Debt Limit. The Town O&M Mill Levy shall be separate and apart from the Maximum Debt Mill Levy, the Maximum Operation and Maintenance Mill Levy and the Maximum Aggregate Mill Levy. VII. ANNUAL REPORT A. General. The District shall be responsible for submitting an annual report to the Town Clerk no later than October 1 It of each year. 15 B. Reporting of Significant Events. The annual report shall include information as to any of the following pursuant to Section 32-1-207(3)(c) and (c), C.R.S., as may be amended from time to time: Boundary changes made or proposed to the District's boundary as of December 31 st of the prior year. 2. Intergovernmental agreements entered into or terminated with other governmental entities. Copies of the District's rules and regulations, if any, as of December 31st of the prior year. 4. A summary of any litigation which involves the Public Improvements as of December 31 st of the prior year. 5. Status of the District's construction of the Public Improvements as of December 31 st of the prior year. 6. A list of all facilities and improvements constructed by the District that have been dedicated to and accepted by the Town as of December 31 st of the prior year. 7. The final assessed valuation of the special district as of December 31 st of the reporting year. 8. A copy of the current year's budget. 9. A copy of the audited financial statements, if required by the "Colorado Local Government Audit Law," part 6 of article 1 of title 29, or the application for exemption from audit, as applicable. Such audit shall be provided prior to October 31 st of each calendar year. 10. Notice of any uncured events of default by the District, which continue beyond a ninety (90) day period, under any Debt instrument. 11. Any inability of the District to pay its obligations as they come due, in accordance with the terms of such obligations, which continue beyond a ninety (90) day period. VIII. DISSOLUTION Upon an independent determination of the Town Board that the purposes for which the District was created have been accomplished, the District shall dissolve upon payment or defeasance of all Debt incurred or upon a court determination that adequate provision has been made for the payment of all Debt, except that if the District has ongoing operation and maintenance functions the District shall not be required to dissolve. Additionally, if the Board of Director of any of the District determines that the existence of the District is no longer necessaty to accomplish the purposes set forth in this Service Plan, the, Board of Directors of the District shall promptly effectuate the dissolution of that District. 16 IX. DISCLOSURE NOTICES A. In order to notify future End Users who are purchasing residential lots or dwellings units in the District Boundaries that they will be paying, in addition to the property taxes owed to other taxing governmental entities, property taxes imposed by the District to pay Debt and Operation and Maintenance Costs, the District shall, prior to the issuance of Debt: 1. Prepare and submit to the Town Manager for his or her approval a written notice to purchasers of property within the District, in substantially the form attached hereto as Exhibit F (the "Disclosure Notice"). After approval of the Disclosure Notice by the Town Manager, the District shall record the Disclosure Notice in the Weld County Clerk and Recorder's Office against all property not already owned by an End User; and 2. Use reasonable efforts to assure that all builders of residential lots or dwellings units within the District provide the Disclosure Notice to each potential End User purchaser of a residential lot or dwelling unit in the District Boundaries before that purchaser enters into a written agreement for the purchase and sale of that residential lot or dwelling unit. B. To ensure that potential residential buyers are educated about the District, the District will also use reasonable efforts and due diligence to provide the Disclosure Notice to the developer or home builders for prominent display at all sales offices, and by inspecting the sales offices within the District's boundaries on a quarterly basis to assure the information provided is accurate and prominently displayed. C. In accordance with Section 32-1-104.5(3)(a), C.R.S., the District will create a public website on which the District will timely post information related to upcoming meetings and elections, and will make available relevant District documents and information, including, but not limited to: the service plan, Board meeting minutes, annual budgets, audits, and annual reports. D. The District will provide annual notice to all eligible electors of the District, in accordance with Section 32-1-809, C.R.S. In addition, the District shall record a District public disclosure document and a map of the District boundaries with the Clerk and Recorder of each County in which District property is located, in accordance with Section 32-1-104.8, C.R.S. X. INTERGOVERNMENTAL AGREEMENT The form of the Intergovernmental Agreement, relating to the limitations imposed on the District's activities, is attached hereto as Exhibit E. The District shall approve the Intergovernmental Agreement at its first Board meeting after approval of this Service Plan, and shall deliver the executed Intergovernmental Agreement to the Town. The Intergovernmental Agreement may be amended from time to time by the District and the Town, and may include written consents and agreements of the Town as required throughout this Service Plan (e.g., amendments to address the District's imposition of Fees for services, programs, or facilities furnished by the District pursuant to Section V.A.20 ("Fee Amendments")). Alternatively, such written consents of the Town may be obtained by the District without amending the Intergovernmental Agreement, and the Town and the District may execute additional written agreements concerning matters set forth in this Service Plan. In the event that the District proposes 17 any Fee Amendment to the Town, the Town Board shall make its determination as to such Fee Amendment in writing to the District within sixty (60) days after submittal of the Fee Amendment by the District, unless the Town and District mutually agree to a different date. Except for such Intergovernmental Agreement with the Town, any intergovernmental agreements between or among the District and other governmental entities contemplated in this Service Plan, and any intergovernmental agreement proposed regarding the subject matter of this Service Plan shall be submitted to the Town within thirty (30) days of execution and delivery such Intergovernmental Agreement by all parties. XI. NON-COMPLIANCE WITH SERVICE PLAN In the event it is determined that the District has undertaken any act or omission which violates the Service Plan or constitutes a material departure from the Service Plan, the Town may pursue for such violation all remedies available at law or in equity, including without limitation affirmative injunctive relief to require the District to act in accordance with the provisions of this Service Plan. To the extent permitted by law, the District hereby waives the provisions of Section 32-1-207(3)(b), C.R.S., and agree it will not rely on such provisions as a bar to the enforcement by the Town of any provisions of this Service Plan. XII. CONCLUSION It is submitted that this Service Plan for the District, as required by Section 32-1-203(2), C.R.S., establishes that: There is sufficient existing and projected need for organized service in the area to be serviced by the District; 2. The existing service in the area to be served by the District is inadequate for present and projected needs; 3. The District is capable of providing economical and sufficient service to the area within its proposed boundaries; and 4. The area to be included in the District has, or will have, the financial ability to discharge the proposed indebtedness on a reasonable basis. UM EXHIBIT A Vicinity Map I:\J08 FOLDERS\1025 — MERITAGE\1025-0012\SURVEY\06 CAD\PRODUCTION FILES\METRO DISTRICT (Ft DATUM)\METRO DISTRICT OVERALL—VIC—MAP PRIMED ON: 3/5/2C VICINITY MAP SCALE: 1' = 800' SABLE AVE IWCR 22 I IVE PINE CONE AVE 7800 E Union Avenue Suite 575 Denver, CO 80237 AIAIA_ 303-390-8510 SURVEYING ww lja.com SITE 0 w r NOW ro WCR 20 w t% X O LL FRONTIER ESTATES METROPOLITAN DISTRICT Town of Firestone, County of Weld, State of Colorado loriz. Scale: i" =800' Job No.: 1025-0012 I Sheet: 1 of 1 Vert.! n/a Date: ..3/5/2024 EXHIBIT B Initial District Boundary Map and Legal Description �HIS'YINQ FRONTIER ESTATES METROPOLITAN DISTRICT OVERALL BOUNDARY THAT PORTION OF LOT 1 AND TRACT A, FRONTIER ESTATES FINAL PLAT FILING NO. 1 RECORDED FEBRUARY 15, 2018, UNDER RECEPTION NO. 4375614 IN THE RECORDS OF THE WELD COUNTY CLERK AND RECORDERS OFFICE, SITUATE IN THE SOUTHEAST QUARTER OF SECTION 18, TOWNSHIP 2 NORTH, RANGE 67 WEST OF THE SIXTH PRINCIPAL MERIDIAN, TOWN OF FIRESTONE, COUNTY OF WELD, STATE OF COLORADO, BEING MORE PARTICULARLY DESCRIBED AS FOLLOWS: BASIS OF BEARINGS: THE SOUTH LINE OF SAID TRACT A, FRONTIER ESTATES FINAL PLAT FILING NO. 1, IS ASSUMED TO BEAR NORTH 88'54'53" WEST, AS SHOWN ON THE RECORDED PLAT OF FRONTIER ESTATES FINAL PLAT FILING NO. 1 RECORDED FEBRUARY 15, 2018, UNDER RECEPTION NO. 4375614 IN THE RECORDS OF THE WELD COUNTY CLERK AND RECORDERS OFFICE, WITH ALL BEARINGS CONTAINED HEREIN RELATIVE THERETO. COMMENCING AT THE SOUTHEAST CORNER OF SAID TRACT A; THENCE ALONG SAID SOUTH LINE OF TRACT A, NORTH 88°54'53" WEST DISTANCE OF 10.00 FEET TO THE POINT OF BEGINNING; THENCE CONTINUING ALONG SAID SOUTH LINE OF TRACT A, NORTH 88'54'53" WEST A DISTANCE OF 1,334.00 FEET TO THE SOUTHWEST CORNER OF SAID TRACT A; THENCE ALONG THE WEST LINE OF SAID TRACT A, NORTH 00'01'08" EAST A DISTANCE OF 1268.21 FEET TO THE NORTHWEST CORNER OF SAID TRACT A; THENCE ALONG SAID NORTH LINE OF TRACT A, SOUTH 89'04'35" EAST A DISTANCE OF 1,333.51 FEET; THENCE LEAVING SAID NORTH LINE OF TRACT A AND ALONG A LINE 10' WEST OF AND PARALLEL WITH THE EAST LINE OF SAID TRACT A, SOUTH 00'00'00" EAST A DISTANCE OF 1271.98 FEETTO THE POINT OF BEGINNING. CONTAINING A CALCULATED AREA OF 1,693,740 SQ.FT., 38.883 ACRES, MORE OR LESS. EXHIBIT ATTACHED AND MADE A PARTTHEREOF. MARK A. HALL, PLS COLORADO LICENSED PROFESSIONAL LAND SURVEYOR NO. 36073 FOR AND ON BEHALF OF UA SURVEY, INC. PAGE 1 OF 2 1-.Vob Folders\1025 - Meritage\1025-0012\Survey\07 Documents\1025-0012- Metro Dist Overall - Legal Desc.doo I:\JOB FOLDERS\1025 — MERITAGE\1025-0012\SURVEY\06 CAD\PRODUCTION FILES\NETRO DISTRICT (F1 DATUM)\METRO DISTRICT OVERALL--INAL PRINTED ON: 3/5/2024 00 JOV/J � 6 03/05/24.,-:,� �HAt FOR AND ON BEHALF OF UA SURVEYING, INC. moo, EAST QUARTER - SECTION CORNER OF SECTION 18 EAST LINE TRACT A --- N88'54'53'W 1344.40' N885453'Vv PARCEL CONTAINS (aA-VS OFQEARWcs) ro 00' 1,693,740 rSQ.FT. SOUTH LINE OF TRACT A. 1 FRONT/ER ESTATES F1LlNG NO.1 38,883 ACRES MORE OR LESS SOUTH SIX7F£NTH-SECT/ON NOTE.• THIS EXHlBIT DOES NOT REPRESENT A MONUMENT£0 CORNER OF LAND SURVEY. IT IS BASED ON THE RECORDED PLAT OF SECTIONS FRONTIER ESTATES FINAL PLAT FILING NO. I AND lS ONLY 18 & 17 INTEAIDED TO DEPICT THE ATTACHED LEGAL DESCRIPTION. FRONTIER ESTATES METROPOLITAN DISTRICT 7800 E Union Avenue Suite575 SE 1/4 Sec. 18, T.2N, R.67W of the 6th P.M. Denver, CO0-8510 Town of Firestone, County of Weld, State of Colorado 303-390-510 SURVEYING wwwljacom Prepared: MAM Horiz.Scale: 1"=300' 1 lob No:1025-0012 Sheet: 2 of 2 Annroved: MA H Vert. Scale: n/a Date: 3/5/2024 EXHIBIT C Financial Plan FRONTIER ESTATES METROPOLITAN DISTRICT Weld County, Colorado GENERAL OBLIGATION BONDS, SERIES 2026 GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Service Plan Bond Assumptions Series 2026 Series 2036 Total Closing Date 12/1/2026 12/1/2036 First Call Date 12112031 12/12046 Final Maturity 12112056 12/112066 Sources of Funds Par Amount 9,855,000 14,630,000 24,485,000 Funds on Hand 0 1,343,125 1,343,125 Total 9,855,000 15,973,125 25,828,125 Uses of Funds Project Fund $6,976,525 $6,026,208 $13,002,733 Refunding Escrow 0 9,625,000 9,625,000 Debt Service Reserve 903,125 0 903,125 Capitalized Interest 1,478,250 48,767 1,527,017 Costs of issuance 497,100 273,150 770,250 Total 9,855,000 15,973,125 25,828,125 Bond Features Projected Coverage 100x 100x Tax Status Tax -Exempt Tax -Exempt Rating Non -Rated Inv. Grade Average Coupon 5.000 % 4.000°% Annual Trustee Fee $4,000 S4,000 Biennial Reassessment Residential 6.00 % 6.00% Commercial 0.00 % 0.00 % Taxing Authority Assumptions Metropolitan District Revenue Residential Assessment Ratio Service Flan Gallagheriza6'on Base 7.15 % Current Assumption 7.15% Debt Service Mills Service Plan Mill Levy Cap 50.000 ✓Lfaximum Adjusted Cap 50.000 Target Mill Levy 50.000 specific Ownership Taxes 6.00°% County Treasurer Fee 1.50 % Operations & Town Levy Operations Mill Levy 10.000 Tovm Mill Levy 3.000 Total Mill Levy 63-000 Drag For discussion purposes only J n 3l2024 N 0 O N C N 35 f N a i N a` a N 0 N 9 a` y I N :C 4 C N a i� N M o u o � as o arc`�i o a o rri � a` n '^ m N � 3 lfi l0 t` OJ Qr O .— N M M M M M M f�'t V �yy V yMy ayay}} � tppJ t��y�y .O.yyJ O � 41 4N'1 � lfi � Q N N N p Np N N M M M M pp 0 0 0 0 0 0 0 0 0 0 0 0 0 0 � � N N� N N N N N N ON N N ON N N N ON N N N N N N N N N N N N N N O O O too Wall 115 1 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . z c7i R R 8 2 1 ol 1. .1 C:� C:� �:i 'i 'i q z� Fl- F4 il- Fl- ;F F f F cq C-d —d L. a t mop z::, 7r F---- -12 P g .1 Iq k k T -,t 46 -A Pi 0 3� �-f 9 9 :jl t5 S S S F4 Ft R R p-, 4- �6 c6 oi F 1616 �-6 I's c—,i —i 'd R 12 ll� cR S a G 8 1 8 S z; 2 R 7t toci R g a lw 8 aT ID LO 75 zt "I O ri LL 8 HHHHHU .W;a 0 Ct ct ZS Pi R 81 IS IS ..Al ck MHH"IN Gd IN la 2i o o. 7Q, — 7 O. ID 3 T 8 N P, A Cl A A A A A N, M '14 8 "1 11 R �l �l 8 N 8 N a d a o 0 0 0 oo' o000 ooc�S'o oof� og �'o 00 0�' o000 og o000...So.Soo a . m .. nm� m... n.. oM�� in' wm� �wew Mn� a .... n n. n. .+mow . 1 t 0 r o O Ifi N P p m� m N O trp �f O O. O O O O O O O O O O O O O O O O O O a O O O. 0 0 0 O O O O O F- w O R 1 O M O ,D 10 Q4'+i itt M Q+ tT m O ifitl t[N5 Q h, to �Y 4t m O (2 M Omi a Mm A N f Fes- ! L`C S .:.�,.�..-.- r F ^ oC U 0 0 0 0 m m m CM,J M1I m m m m P 0 0 Cl f`l K V N ( Nmp N I A ice- „Pl M O O m th OI..+ r m rm +D c0 ti � OJ � •ryC-, N M N M O y r r r r r r N N ry N fV N N (V N N hl N lV fV Cl M M t1 M t+t M M M M K '^t et K �t K K N � H C N K w t)v+mot, 1022 V O O +pOp C m m N N N hl M Rl S M M g+ A, K U SOSOO 88 ..... O Q Opp .......... p OSM O S b O O ...... OSM1 40GM2 SM OM OM po OSM SM Kp SM OCmi SM GC�i GM O!M 000 Oa0 O0O GCOi OfrKOP'Ii OfmmO+)! Seh Sf1�'i SC�y+ND}i OCfeNDyi SMC0. SMP0 GMo+pt OMe� Ol0yI*Q1i OMO+ SMOmi GMNf SM�QAp GMpryNM OMN5ttO'��1 --------------- ! M�0Q fOK "NO O O O _ 16 i0 N r m mr T J N fJ N (K`I N N N I r r O 4 eKP- SY O O O mayy 't tMp WIq !O In �. N rl N L`!, (`l, N r! CJ h! N —_. M, � LL `. �. .� .,J .� .... U O O o O m O pp� y �y[ m rl 'inD '� V m V V 6i O1J V '� o of P r f`! ('i -i m O �O �t O N O o q a 't itai OMi. emp O aMT !-: P . h . m m . . . T G dy N N CO y mr g 0 0 4 0 < cl rWuuNJJ N DD, MaN mNo+ Q V pp p pp pp pp �-J pp pp O O o o S O 0 a "e 0 0 0 8 u M r 0 O1 10 l0 .- Grp No CI aV� .y} M M �0+ O yJ QN (m.1 CW, N N m m M MM OI tr N N P CPS Pm mP aN} NO Grp .- O O O O 1:1 In K � My, Y D �D h-, r +D +D r 11'+ n •t < C! N �, �, O 1 ki <! K µOS+ 1-7 N O� K P M M l(5 t0 Y1 4'i 4'Y Y'J m m +O +O N N m m O1 ZT m v 1p m O 4l tVV�]] t✓ �� M S Mb'!o o�o6�Oooa�oo�Mp���" ;'�op�o�dogl�nvppi�ppr',u� uplu�irnu'�uiJ��o��i'J�� `gyp° o f- Da DM DSON SOURCES AND USES OF FUNDS FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION BONDS, SERIES 2026 50.000 (target) Mills Non -Rated, 100x, 2066 Final Maturity (SERVICE PLAN: Full Growth + 6.00% Bi-Reassessment Projections) Dated Date 12/01t2026 Delivery Date 12/01/2026 Sources: Bond Proceeds: Par Amount 9,855,000.00 9,855,000.00 Uses: Project Fund Deposits: Project Fund ,976,525.00 6 Other Fund Deposits: Capitalized Interest 1,A78,250.00 Debt Service Reserve Fund 903,125.00 2,381,375.00 Cost of Issuance: Other Cost of Issuance" 300,000.00 Delivery Date Expenses: Underwriters Discount 197,100.00 9,855,000.00 xrmmrei Feb 12, 2024 4:25 pm Prepared by D.A. Davidson & Co (N-1) 1) A U,11'lMON BOND SUMMARY STATISTICS FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION BONDS, SERIES 2026 50.000 (target) Mills Non -Rated, 100x, 2066 Final Maturity (SERVICE PLAN: Full Growth + 6.00 % Bi-Reassessment Projections) Dated Date 12/01/2026 12/01/2026 Delivery Date 06/01/2027 First Coupon 1210112056 Last Maturity Arbitrage Yield 5.000000% True Interest Cost (TIC) 5,148938% Net Interest Cost(NIC) 5,000000% All -In TIC 5.384304% 5.000000% Average Coupon Average Life (years) 23.988 23.988 Weighted Average Maturity (years) 13,851 Duration of Issue (years) Par Amount 9,855,000.00 Bond Proceeds 9,855,000.00 Total Interest 11,820,000.00 Net Interest 12017,100.00 236:400,000.00 Bond Years from Dated Date 236,400,000.00 Bond Years from Delivery Date 21,675,000.00 Total Debt Service Maximum Annual Debt Service 1,937,250.00 Average Annual Debt Service 722,500.00 Underwriters Fees (per $1000) Average Takedown 0.000000 2 Other Fee Total Underwriters Discount 20.000000 Bid Price 98.000000 Average Par Average Average Maturity PV of 1 by Bond Component Value Price Coupon Life Date change Term Bond due 2056 9,855,000.00 100.000 5.000% 23.988 1126/2050 16,275.25 9,855,000.00 23.988 15,275.25 All -In Arbitrage TIC TIC Yield Par Value 9,865,000.00 9,855,000.00 9,855,00000 + Accrued Interest + Premium (Discount) Underwriters Discount -197,100.00 -197,100.00 Cost of Issuance Expense -300,000.00 Other Amounts Target Value 9,657,900.00 9,357,900.00 9,855,000.00 Target Date 12/01J2026 5.148938% 12/01/2026 5.384304% 12/012026 5.000000% Yield Feb 12, 2024 425 pm Prepared by D.A. Davidson & Co (PM) (Frontier Estates MD 23:5FEB M4-26NRSPB) 8 u,1 u:wulso� BOND DEBT SERVICE FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION BONDS, SERIES 2026 50.000 (target) Mills Non -Rated, 100x, 2055 Final Maturity (SERVICE PLAN: Full Growth + 6.00 % Bi-Reassessment Projections) Dated Date 12101/2026 Delivery Date 12 O112026 Annual Period Ending Principal Coupon Interest Debt Service Debt Service 06/01/2027 246.375.00 246,375.00 246,375.00 246 375.00 492,750.00 12101/2027 0610112028 246,375.00 246,375.00 12/01/2028 246,375.00 246,375.00 492,750.00 06/01/2029 246,375.00 246,375.00 246,375.00 245 375.00 492,750.00 12JO12D29 06/01/2030 246,375.00 246,375.00 12/01/2030 246,375.00 246,375.00 492,750.00 06/01/2031 246,375.00 246,37580 246,375.00 246,375.00 492,750.00 12/0112031 06/01/2032 246,375.OD 246,375.00 12J0112032 15,000.00 5.000% 246,375.00 261,375.00 507,750.00 06/012033 12/01/2033 20,000.00 5.000% 246,000.00 246.000.00 246,000.00 266,ODO.00 512,000.00 06/01/2034 12/012034 50,000.00 5.000% 245.500.00 245,500.00 245,500.00 295,500.00 541,000.00 06101/2035 244.250.00 244,250.00 12/01/2035 55,000A0 5.000%244250.00 299,250.60 543,500.00 06101I2036 12/01/2036 90,000.00 5.000% 242,875.00 242,875.00 242,875.00 332,875.00 575,750.00 06/0112037 12/01/2037 95,000.00 5.000% 240.625.00 240,625.00 240,625.00 335,625.00 576,250.00 06/01/2038 121011203E 130,000.00 5.000% 238.250.OD 239250.00 238,2E0.00 368,250.00 606,500.00 06/0112039 12/0112039 140,000.00 5.000% 235,00D.O0 235,000.00 235,000.00 375,000.00 610,000.00 06/01/2040 231,500.00 231,500.00 1210112040 185800.00 5.000% 231,500.00 416,500.00 648,000.00 06/01/2041 12/012041 190.000.00 5.000% 226.875.00 226,875.00 2-76,875.00 416,875.00 643,750.00 06/01/2042 12/01/2042 240,000.00 5.000% 121,125.00 -22,125.00 222,125.00 462,125.00 684,250.00 06/012043 1210112043 255,000.00 5.000% 216,125.00 216,125.00 216,125.00 471,125.00 687,250.00 06/01/2044 121012044 305,000.00 5.000% 209,750.00 209,750.00 209,750.00 514,750.00 724,500.00 06101/2045 12JO 112045 320,000.00 5.000% 202,125.00 202:125.00 202,125.00 522,125.00 724 250.00 0610112046 12/0112046 380,000.00 5.000% 194,125.00 194,125.00 194,125.00 574,125.00 768250.00 06/0112047 121012047 400,000.00 5.000% 184,625.00 184,625.00 184,625.00 584,625.00 769 150.00 D6I0112048 174,625.00 174,625.00 12/01/2048 465,DOD.00 5.000% 174,625M 639,625.00 814 250.D0 06/012049 12/012049 490,000.00 5.000% 163,000.00 163.000.00 163,000.00 653,000.00 B16,000.00 D6/012050 12/01/2050 565,00D.00 5.000% 150,750.00 150,750.00 150,750.00 715,750.00 866,500.00 06/01/2051 12/012051 595,000.00 5.000% 136,625.OD 136.625.00 136,625.00 731,625.00 868 250.00 06/012052 12/012052 675,000.00 5.000% 121,750.00 121.750.00 121,750.00 796,750.00 918,500.00 06/0112053 12101/2053 710,000M 5.000% 104,875.00 104875.00 104,875.00 814,875.00 919,750.00 06/D1t2054 12101/2054 800,000.00 5.000% 87,125.00 87,128.Op 87,125.00 087,125.00 974,250.00 06/01t2055 12/012055 540,000M 5.0m% 67,125.00 67,125.00 67,125.00 907,125.00 974,250.00 06Po 112056 1210112056 1,545,000.00 5.000% 46,125.00 46,125.00 46,125.00 1891,125.00 1,937,250.00 9,855,000.00 11,620,000.00 21,675,000.00 21,675,000.00 Feb 12. 2024 4:25 pm Prepared by D.A. Davidson & Co (PM) (Frontier Estates MD 23:BFE01224-26NRSPB) 9 Period Ending NET DEBT SERVICE FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION BONDS, SERIES 2026 50.000 (target) Mills Non -Rated, 100x, 2055 Final Maturity (SERVICE PLAN: Full Growth + 6.00% Bi•Reassessment Projections) Total Debt Service Capitalized Principal Interest Debt Service Reserve Fund Interest D A DA\ 1I)80N Net Debt Service 12/0112027 492,750.00 492,750.00 492,750.00 492,750.00 492,750.00 492,750.00 1210112028 12/01/2029 492,750.00 492,750.00 492,750.00 492,750.00 12101/2030 492,750.00 492,750.00 492,750.00 492,750.00 12/01/2031 1210'1/2032 15,000.00 492,760.00 507,750.00 607,750,00 512,000.00 5 12/0112033 12/01/2034 20,000.00 50,000.00 492,000.00 612,000.00 491,000.00 541,000.00 1,000.00 641,500.00 12/01/2035 55,000.00 488,500.00 543.500.00 575,750.00 576,250.00 12/01/2036 12/01/2037 90,000.00 95,000.00 485,750.00 575,750.00 481,250.00 576,260.00 12/01/2038 130,000.00 476,500.00 606,500.00 606,500.00 610,000.00 648,000.00 1210/12039 12101/2040 140,000,00 185,000.00 470,000.00 610,000110 463,000.00 648,000.00 643,750.00 12101/2041 190,000.00 240,000.00 453,750.00 643,760.00 444:250.00 684,250.00 684,250.00 687,250.00 001/2042 12/012043 255,000.00 432,250.00 687,250.00 724,500.00 724,260.00 12/012044 12/012045 305,000.00 320,000.00 419,500.00 724,600.00 404,250.00 724,250.00 724,250.00 768,250.00 12/012046 121012047 380,000.00 400,000.00 388:250.00 768,250.00 369,250.00 769,260.00 769,250.00 /2/012048 465,000.00 349,250.00 814.250.00 814,250.00 816,000.00 12/012049 12/012050 490,000.00 565,000.00 326,000.00 816,000.00 301,500.00 866.500.00 866,500.00 868,250.00 121012051 12/012052 595,000.00 675,000.00 273,250.00 868,250.00 243,500.00 918.500.00 918,500.00 12/012053 710,000.00 209,750.00 919,750.00 919,750.00 974,250.00 12/012054 12/012055 800,000.00 840,000.00 174,250.00 974,250.00 134250.00 974,250.00 974,250.00 1,034,126-00 121012066 1,845,000.00 92:250.00 1,937,250.00 903,125.00 9,656,000.00 11,820,000.00 21,675,000.00 903,125.00 1,478,250.00 19,293,625.00 Feb 12, 2024 4:25 pm Prepared by D.A. Davidson & Co (PM) lrronuer cslaica m� <�.�• •u •��. •-, 1).A u.U'U1 ON BOND SOLUTION FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION BONDS, SERIES 2026 50.000 (target) Mills Non -Rated, 100x, 2055 Final Maturity (SERVICE PLAN: Full Growth + 6.00 % Bi-Reassessment Projections) Period Proposed Proposed Debt Service Total Adj Debt Service Revenue Constraints Unused Revenues Debt Service Coverage Ending Principal Debt Service Adjustments 12/01/2027 492,750 492,750 -492,750 A92,750 30,194 152,100 30,194 152,100 12/01/2028 00112029 492,750 -492,750 492,750 314,244 440,979 314,244 -51,771 89,49% 12101/2030 492,750 452,750 492.750 483,391 -9,359 98.10% 12/0112031 12/01 f2032 15,000 507,750 507,750 512,000 512,636 512,635 4,885 635 100.96% 100.12% 12/012033 12101f2034 20,000 50,000 512,000 541,000 541,000 543,633 2,633 133 100.49% 100.02% 12/01/2035 56,000 543,500 543,500 575,750 543,633 516,491 741 100-13% 12/0112036 12/01/2037 90,000 95,000 575,750 576,250 576,250 576,491 241 4,820 IM04% 100.79°! 12/01/2038 130,000 606,500 606,500 610,000 611.320 611,320 1,320 100.22% 12/0112039 12101f2040 140,000 185,000 610,000 648,000 648,000 648,240 240 4,490 100.04% 100.70% 12/D1/2041 190,000 643,750 643,750 684,250 648,240 687,374 3,124 100.46% 12/01f2D42 1210 Q043 240,000 255,000 684,250 687,250 687,250 687,374 12d 4,356 100.0 % 100.604a 12/0112044 305,000 724,500 724,500 724,250 728,856 728,856 4,606 100.64% 12/0112045 12/01/2046 320000 380:000 724,250 768,260 768,250 772,828 4,578 3,578 100.60 % 100.47% 1210W047 400,000 769,250 769,250 814,250 772,828 819,437 5,187 100-64% 1210112048 465,000 490,000 814,250 816,000 816,000 819.437 3,437 100A2% 121OW049 12101f2050 565,000 866,500 866,500 868,250 868,844 868,844 2,344 594 100.27% 100.07% 12101/2051 595,000 675,000 868,250 916,500 918,500 921,214 2,714 100.30% 12101/2052 12/01/2053 710,000 919,750 919,750 974,250 921,214 976.727 1,464 2,477 100.16% 10025% 12/01f2054 12/01/2055 800,000 840,000 974,250 974,260 974,250 976,727 1,035,571 2,477 1,446 10025% 100.14% 12/01f2056 1,845,000 1,937,250 -903,125 1,034.125 9,855,000 21,675.000 -2,381,375 19,293,625 19,791,678 498,053 Feb 12, 2024 4:25 pm Prepared by D.A. Davidson & Co (PIA) (Frontier Estates MD 23:BFEB 1224-26NRSPB) SOURCES AND USES OF FUNDS FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2026 + New Money 60.000 (target) Mills Assumes Investment Grade, 100x, 30-yr. Maturity (SERVICE PLAN: Full Growth + 6.00 % Bi-Reassessment Projections) Dated Date 12/01/2036 Delivery Date 12/01/2036 Sources: Bond Proceeds: Par Amount 14,630,000.00 Other Sources of Funds: Funds on Hand' 440,000.00 Series 2026 - DSRF' 903.125.00 1,343,125.00 15,973,125.00 Uses: Project Fund Deposits: Project Fund 6,026,208.33 Refunding Escrow Deposits: Cash Deposit' 9,626,000.00 Other Fund Deposits: Capitalized Interest Fund 48,766.67 Cost of Issuance: Other Cost of Issuance 200,000.00 Delivery Date Expenses: Underwriter's Discount 73,150.00 15,973,125.00 ['I Estimated balances, (tbd). Feb 12, 2024 4:26 pm Prepared by D.A. Davidson & Co (PM) n;t 1lavntso (Frontier Estates h1D 23:BFEB 1224-361G26B,361G26B) 12 1) A DAY1DSON BOND SUMMARY STATISTICS FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2026 + New Money 50.000 (target) Mills Assumes Investment Grade, 100x, 30-yr. Maturity (SERVICE PLAN: Full Growth + 6.00 % BI-Reassessment Projections) Dated Date 12/01/2036 12/01/2036 Delivery Date 06/0 W037 First Coupon 12/0 W066 Last Maturity Arbitrage Yield 4.000000 True Interest Cast (TIC) 4.035150 % Net Interest Cost (NIC) 4.000000% All -In TIC 4.132524% Average Coupon 4.000000% Average Life (years) 22233 22.233 Weighted Average Maturity (years) Duration of Issue (years) 14.534 Par Amount 14,630,000.00 Bond Proceeds 14,630,000.00 Total Interest 13,010,800-90 Net Interest 13,083,950.00 Bond Years from Dated Date 325,270,000.00 325,270,000.00 Bond Years front Delivery Date 27,640,800.00 Total Debt Service Maximum Annual Debt Service 1,383,200.00 Average Annual Debt Service 921,360.00 Undervmters Fees (per$1000) Average Takedown 5.000000 Other Fee Total Underv:riters Discount 5.000000 Bid Price 99.600000 Average Par Average Average Maturity PV of 1 by Bond Component Value Price Coupon Life Date change Temi Bond due 2066 14,630,000.00 100.000 4.000% 22.233 02/24/2059 25,456.20 14,630,000.00 22.233 25,456.20 All -In Arbitrage TIC TIC Yield Par Value 14,630,000.00 14,630,000.00 14,630,000.00 +Accrued Interest + Premium (Discount) Undernters Discount 73,150.00 , 0.00 Cost of Issuance Fxpense 200,000.00 Other Amounts Target Value 14,556,850.00 14,356,850.00 14,630,000.00 Target Date 12/01/2036 4.035150% 12/01/2036 12/01/2036 4.132524% 4.000000% Yield Feb 12, 2024 4:26 pm Prepared by D.A. Davidson & Co (RA) (Frontier Estates MD 23:5FEB1224-361G26B,361G26B) 13 BOND DEBT SERVICE FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY. COLORADO GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2026 + New Money 60.000 (target) Mills Assumes Investment Grade, 100x, 30-yr. Maturity (SERVICE PLAN: Full Growth + 6.00 % Bi-Reassessment Projections) Dated Date 12101/2036 Deirvery Date t210112036 PAnnual Period Ending Principal Coupon Interest Debt Service Debt Service 06101/2037 292,600.06 292,6130.00 292,600.00 292,600.00 585,200.00 1210112037 0610/f203B 292,600,00 292,600.00 1210112038 25,000.00 4.00D% 292,6130.00 317,600.00 610,200.00 06/01/2039 1210V2039 25.000.00 4.000% 292,tOD.ol) 292,100.00 292,100.00 317,100.00 609,200.00 06I01f2040 291600.00 291,600.00 12/01/2040 60,000.00 4.0D0% 291,600.00 351,600.00 643,200.00 06/0112041 65,00D00 4.000% 290.400.00 290,40000 645,800.00 12/01/2041 06/01/2042 290,400.00 0000 2B9400.00 00.00 12101rz042 105000.00 4.0D0% '89, 100.00 394,700.00 683,200.00 06/0112043 4.1100% 287.000.00 287,000-00 287,000.00 397 684,D00.00 12/01/2043 110,000.00 00 000.00 06/01/2044 12/01/2044 155000.00 4.OD0% ,800.00 439800.00 724,600.00 10112045 16500D.00 4.000% 28 0000 281,700.00 ,00.00 446,700.00 728,400.00 /2101/2045 12 06101f2046 278;400 0D 278,4130.00 12/01/2046 215,000.00 4000% 278,400.00 493,400.00 771,60000 001/2047 220,000.00 4.000% 274.1D0.00 274,100.00 274,100.00 494,100.00 76820000 12110112047 O6101/2048 269,700.00 269,700.00 1210 V2048 280,000.00 4.00% 269,700.00 549,700.00 919,400.00 06/0112049 1210 V2049 290,000.00 4.ODO% 264,1DO.00 264,100.00 264,100.0D 554,100.00 818,200.00 0610i2050 3%000.00 4.000% 258,300.00 258,300.00 258300.O0 608,300.00 86660p.00 12/01/2050 O6MV2051 251,30000 251,300.00 12101f2051 365.000.00 4.000% 251,300.00 616 300.00 867,600.00 O6101l2052 430,000.00 4.000% 244,000.01) 244,000.00 244,000.00 674,000.00 918,000.00 12/01/2052 06I01l2053 235,400.00 235,400.00 1210 V2053 450,000.00 4.ODD% 235,400.00 685,400.00 920,600.00 06101/2054 520,00000 4,1100% 226.400.00 226,400.00 226,400.00 746,400.00 972,600.00 12/01/2054 06101/2055 216.000.00 216,00000 12101/2055 540,00000 4,000% 2161000,00 756,000.00 972,000.00 06101/2056 625000.00 4000% 205,200.00 205200.00 205,200.00 830200.00 1,035,400.00 12/01/2056 06fol/2057 19? 7000D 192,700.00 12/01/2057 645.000.00 4.000% 192,700-00 837,700.00 1,030,400.00 06101/2058 735,000.00 4.000% 179,800.00 179,800.00 179,800.00 914,800.00 1,094,600.00 12/01/2058 0610112059 165.100,00 165,100.00 12/0112059 765,D00.00 4000% 165,100.00 930,10000 1,095,200.00 06I01/2060 66000000 4,000% 149,800.00 149,800.00 149,800.00 1,009,800.00 1,159,600.00 121011206D 0610112061 132,60000 132,600.00 12/01/2061 695.000.00 4,000% 132,600.00 1,027,600.00 1,160 ,200.00 0610112062 12301/20.2 1'000.000,00 4.000% 114.70000 114700.00 114,700.00 11144,700.00 1?29,400.00 0610112063 1,040,000AM 4.000% 94,700.00 ,700.00 1,134,700.00 1,229,400.00 12101/2063 0610112064 73,900.00 73,900.00 12/01/2064 I,160.000.00 4.000% 73,900.00 1,233,90000 1,307,800.00 06101/2065 1,205,000.00 4.000% 50,700.00 50.700.00 50,700.00 1255,700.00 1,306,400.00 12101f2065 06/0112066 26,600.00 26,600.00 12101f2066 1,330,000.00 4.000% 26,600.00 1,356,600.OD 1,383,200.00 14 630,000.00 13,010,800.00 27,640600.00 27,640,800.00 Feb 12, 2024 4:26 pm Prepared by D-A Davidson & Co (PM) (Frontier Estates MD 237BFEB1224-361G268,361G26B) 14 UA 11.11'InSDN NET DEBT SERVICE FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2026 + New Money 50.000 (target) Mills Assumes Investment Grade, 100x, 30-yr. Maturity (SERVICE PLAN: Full Growth + 6.00 % Bi-Reassessment Projections) Period Total Capitalized Net Ending Principal Interest Debt Service Interest Fund Debt Service 12/012037 585,200.00 585,200.00 48,766.67 536,433.33 610.200.00 121012038 12/012039 25,000.00 25,000.00 585,200.00 584,200.00 610,200.00 609,200.00 609,200.00 12/012040 60,000.00 583,200.00 643,200.00 643,200.00 645,800.00 12/012041 12/012042 65,000.00 105,000.00 580,800.00 578,200.00 645,800.00 683,200.00 684,000.00 121012043 110,000 00 574,000.00 684,000.00 68,00.00 724,600.00 12/012044 12/012045 155,000.00 165,000.00 569,600.00 563,400.00 724,600.00 728,400.00 728,400.00 0012046 215000.00 556,800.00 771,800.00 771,800.00 768,200.00 12/012047 12/012048 220,000.00 280,000.00 548,200.00 539,400.00 768,200.00 819,400.00 819,400.00 12/012049 290,000.00 350,000.00 528,200.00 516,600.00 818,200.00 866,600.00 818,200.00 866,600.00 /2/012050 /2/012051 365,000.00 502,600.00 867,600.00 867,600.00 920,800.00 12/012052 12/012053 430,000.00 450,000.00 488,000.00 470,800.00 918,000.00 920,800.00 9,00.00 12/012054 520,000.00 452,800.00 972,800.00 972, 00.00 972,000.00 12/012055 /2/012056 540,000.00 625,000.00 432000.00 410,400.00 972,000.00 1,035,400.00 1,035,400.00 12/012057 645,000.00 735,000.00 385,400.00 359,600.00 1,030,400.00 1,094,600.00 1,030,400.00 1,094,60000 12/012058 121012059 765,000.00 330,200.00 1,095,200.00 1,095,200.00 1,159,600.00 12/012060 12/012061 860,000.00 695,000.00 299,600.00 265,200.00 1,159,600.00 1,160,200.00 1,160,200.00 12/012062 1,000,000.00 229,400.00 189,400.00 1,229,400.00 1,229,400.00 1,229,400.00 1,229,400.00 12/012063 12/012064 1,040,000.00 1,160,000.00 147,800.00 1,307,800.00 1,307,800.00 /21012065 1,205,000.00 101,400.00 1,306,400.00 1,306,400.00 1,383,200.00 12/012066 1,330000.00 53,200.00 1,383,200.00 14,630,000.00 13,010,800.00 27,640,800.00 48,766.67 27,592,033.33 Feb 12, 2024 4:26 pin Prepared by DA. Davidson & Co (Ptd) (Frontier tstates mu D.v DAViDSDS SUMMARY OF BONDS REFUNDED FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2026 + New Money 60.000 (target) Mills Assumes Investment Grade, 100x, 30•yr. Maturity (SERVICE PLAN: Full Growth + 6.00% Bi-Reassessment Projections) Maturity Interest Par Call Call Bond Date Rate Amount Date Price 2112J24: Ser 26 NRSP, 5.00%, 100x, 59mis, FG+6% BiRE: TERM56 12/01/2037 5.000% 95,000-00 12/01/2036 100.000 12/012038 5.000% 130,000.00 12/0112036 100.000 1210W039 5.000% 140,000.00 1210112036 100.000 1210W040 5,000% 185,000.00 12/0112036 100.000 12101/2041 5.000% 190,000.00 12/0112036 100.000 12/01/2042 5.000% 240,000.00 12/01/2036 100.000 12/01/2043 5.000% 255,000.00 12/01f2036 100.000 12/012044 5.000% 305,000-00 12/01/2036 100.000 12/0 W045 5.000% 320,000.00 12101/2036 100.000 1210V2046 5.000% 380,000.00 12/01/2036 100.000 12/0W047 5.000% 400,000.00 12101/2036 100.000 12/01/2048 5.000% 465,000.00 12/01/2036 100.000 12/01/2049 5.000% 490,000,00 12101/2036 100.000 12/01/2060 5.000% 565,000.00 12101/2036 100.000 1210M051 5.000% 595,000.00 12/0112036 100.000 12JO 12052 5.000% 675,000.00 121012036 100.000 12/01/2053 5.000% 710,000.00 121012036 100.000 121012054 5.000% 800,000.00 12/01/2036 100.000 12/012055 5.000% 840,000.00 1210112036 100.000 12/012056 5.000% 1,845,000.00 121012036 100.000 9,625,000.00 Feb 12, 2024 4:26 pm Prepared by D.A. Davidson & Co (PM) (Frontier Estates MD 23:5FE81224-361G266,361G26B) 1) A 0AV11)S0 ESCROW REQUIREMENTS FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2026 + New Money 50.000 (target) Mills Assumes Investment Grade, 100x, 30-yr. Maturity (SERVICE PLAN: Full Growth + 6.00 % Bi-Reassessment Projections) Dated Date 12/01/2036 Delivery Date 12101/2036 2112/24: Ser 26 NRSP. 5.00 / 100x. 50mis. FG+6 % BiRE Period Principal Ending Redeemed Total 12101/2036 9,625,000.00 9,625,000.00 9,625,000.00 9,625,000.00 Feb 12. 2024 4:26 pm Prepared by D.A. Da%idcon & Co (PM) (Frontier totatea Mu ts:—. PRIOR BOND DEBT SERVICE FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2026 + New Money 50.000 (target) Mills Assumes Investment Grade, 100x, 30-yr. Maturity (SERVICE PLAN: Full Growth + 6.00°% Bi-Reassessment Projections) Period Annual Ending Principal Coupon Interest Debt Service Debt Service 06/012037 12/012037 95,000.00 240,625,00 5.000% 240,625.00 240,625.00 335,625,00 576,250.00 06/012038 12/012038 130,000.00 238,250.00 5.000% 238,250.00 238,250.00 368,250.00 606,500.00 06/01/2039 121012039 140,000.00 235,000.00 5.000% 235,000.00 235,000.00 375,000.00 610,000.00 06/01/2040 12/012040 185,O00-00 231,500.00 5.000°% 231,500,00 231,500.00 416,500.00 648,000.00 06/01/2041 12/012041 190,000.00 226,675.00 5.000°% 226,875.00 226,875.00 416,876-00 643,750.00 06/01/2042 121012042 240,000.00 222,125.00 5.000%222,125.00 222,125.00 462,125.00 684,250.00 06/01/2043 12/012043 255,000.00 216,125.00 5.000"% 216,12500 216,125.00 471,125.00 687,250.00 06/012044 121OW044 305,000.00 209,750.00 5.000% 209.750.00 209,750.00 514,750.00 724,500.00 06/012045 12/012045 320,000.00 202,125.00 5.000% 202,125.00 202,125.00 522,125.00 724,250.00 06/012046 12/01/2046 380,O00-00 194,125.00 5.000% 194,125.00 194,125.00 574,125.00 768,250.00 06/012047 12/01/2047 400,00000 184,62500 &000% 184,625.00 184,625.00 5fi4,625O0 769,250.00 O6/0112048 12/012048 465,000.00 174,625.00 5.000% 174,625.D0 174,625.00 639,625.00 814,250.00 06/01/2049 12101/2049 490,000.00 163,000.00 5.000% 163,000.00 163,000.00 653,000.00 816,OD0.00 06/012050 12/01/2050 665,000.00 150,750.00 5.000% 150,750.00 150,750,00 715,750.00 866,500.00 06/012051 12/01/2051 595,000.00 136,625.00 5.000% 136,625.00 136,625.00 731625.00 868,250.00 06/01/2052 12/01/2052 675,000.00 121,750.00 5.000% 121,750.00 121,750.00 7.0050 918,500.00 06/012053 12/012053 710,000.00 5.000 % 104,875.00 814,875.00 919,750.00 06101/2054 121012054 800,000.00 87,125.00 5.000% 87,125.00 87126-00 887:125.00 974,250.00 061O W055 12/012055 840,000.00 67,125.00 5000% 67,125.00 67,125.00 907,125.00 974,250.00 06/012056 12/012056 1,845,000.00 46,125.00 5 000% 46,125.00 46,125.00 1,891,125.00 1,937,250.00 9,625,000.00 6,906,250.00 16,531,250.00 16,531,250.00 Feb 12, 2024 4:26 pm Prepared by DA. Davidson & Co (PM) (Frontier Estates MD 216FEB 1224 18 u a uawlSON BOND SOLUTION FRONTIER ESTATES METROPOLITAN DISTRICT WELD COUNTY, COLORADO GENERAL OBLIGATION REFUNDING & IMPROVEMENT BONDS, SERIES 2036 Pay & Cancel Refunding of (proposed) Series 2026 + New Money 60.000 (target) Mills Assumes Investment Grade, 100x, 30-yr. Maturity (SERVICE PLAN: Full Growth + 6.00% Bi-Reassessment Projections) Period Proposed Proposed Debt Service Total Adj Debt Service Revenue Unused Constraints Revenues Debt Service Coverage Ending Principal Debt Service Adjustments 1210112037 585,200 -48,767 536,433 610,200 576,491 611,320 40,058 1,120 107.47 % 100.18% 12/D11203$ 25,000 25,000 25,000 610,200 609,200 609,200 611,320 2,120 100.35% 12101/2038 121OW039 643,200 643,200 645,800 648,240 648,240 5,040 2,440 100.78% 100.38% 12/01/2040 12101/2042 60,000 105,000 643,200 683,200 68 00 687,374 687,374 4174 3,,374 100- 1004949% 12/01/2043 110,000 684,000 724,600 684,,000 724,600 728,856 4,256 100.59% 12/01/2044 12/01/2045 155,000 165,000 728,400 728,400 728,856 456 1,028 100.06% 100.13% 12101/2046 215,000 728,400 771,800 768,200 772,828 772,828 4,628 100.60% 12/01/2047 12/0112048 220000 280:000 768,200 819,400 819,400 819,437 37 1,237 100.00% 100.15% 1210112049 290,000 818,200 818,200 866,600 819,437 868,844 2,244 100.26% 12/0112050 350,000 365,000 866,600 867,600 867,600 868,&14 1,244 100.14% 12/01/2051 12101/2052 430:000 918,000 918,000 920,800 921,214 921,214 3,214 100-04% 100,40% 12101/2053 450,000 520,000 920,800 972,800 972,800 976,727 927 100.40% 12/01/2054 12/0112055 540,000 972,000 972,000 1,035,400 976,727 1,035,571 4,727 4,17l 171 100.02% 100.02% 12/0112056 12/01/2057 625,000 645,000 1,035,400 1,030,400 1,030,400 1,035,571 1,097,945 5,171 3,345 100.50% 100.25 12101/2058 735:000 765,000 1,094,600 1,095,200 1,094,600 1,095,200 1,097,945 100-38 12101/2059 12/01/2060 860,000 1,159,600 1,159,600 1,160,200 1,164,062 1,164,062 4,462 4,462 3,862 100,33% 100-39 12/01/2061 12101/2062 895,000 1.000,000 1,160,200 1,229,400 1,229,400 1,234,145 4,745 4,745 100.39% 100.39I 12101/2063 1,040,000 1,229,400 1,307,800 1,229,400 1,307,800 1,234,145 1,308,434 634 100.05% 12/01/2064 1210112065 1,160,000 1,205,000 1,306,400 1,306,400 1,308,434 2,034 3,980 100.16% 10029% 12/01/2066 1:330:000 1,383,200 1,383,200 1,387,180 14,630,000 27,640,800 48,767 27,592,033 27,713,667 121,634 Feb 12, 2024 4:26 pm Prepared by D.A. Davidson & Cc (Pid) (Frontier Estates MD 23:BFEB1224-361G26B,361G26B) EXHIBIT D Capital Plan FinntL-rEstaies Capital Tn pwvem entPhn 3� rDD --4 I 4, ITM, MT11 i ..t V — ci-- Fr rr,,i�:.dra-d-n Requ�,—,m ent Total n stud krPlCalbn Petit ea evel:pn era e 5 Fk 4 7 EO ii 'I 1c, j,tqabDn Tar-,5 Total a. 3r6m �rg-�Ag� ta'.-r-g C-nuact IS ri D C, S LS 2 —16 ,250 t3n EA 1 C' C"'J C jvi[Engmeer --F 11-0 —4 2 3,e,3 CIL 0 F r-, 5 -t n t �r 1 I D LS 3 C� �,5 , Elnsrn- ccnlmiPhas E --- E 4 EC,,3� ri :23 C 0 1.1 7-Teqmg and 0 bsmr,"—, EA O.0 avem entD e s:qn 24 -- 4,5 C- D" E, P na E s S e *Urj A M B L I I S�=- IS Sc, 0 :j 1 C, 1, 0 C, Lu Rem lov, -BiMi P !3 �-VCD c--MP-��U 1,239800.00 Total MNMNUW� Nola=, 4 IS I 17,500 jic, �VRE 4 C, 375 jK 15 �� 1) 0 "0 C h-ar and garb c Y 5,F ij Terr.CULrj s r-ck:,j7- c Y 4 le -13 6 .0 13 Ss and P ace TrZ,51,2- 466,9 15 1,38 jK y CY 452 5-;7,�96ij-j tnx,rctz, E ahno_ f-15-' ShijA-') LS -,D s ,- C, - -o Dewa:--Lhg 3 4- 0 jD 9 , 0 i� Rmnlig F IS 4,500 it "Sc.: Can Tmffl: C ontri IF EEr, 418 2,7 3 9 j) 0 S P-"., Cut 1,E S,vd6 pi: IS 4 M fj C. J-1 c. D c3tl o2tb- IS Hc.,ie, G a2ag�, Shed, B COT1cr=ZE LS Gas Lme r, Eh tm3er.lmg MCu3e -S S =- n tr T a n'., ?, em B u2k,:! - msh SiIF e TomRen :vat 3 P57 P83.00 Total E 7 0 JX] Obf:za*xr� IF E- ,,S7E 15 332�31,j 81's er5l-7-35 EA 32 -51-- W: 11 - WF4 4 'Dj5-m e,�cLM anhoh _ch ME �b EA --t — 2 go —j-- 9 '5C' 54,520 4 " W '-,'E A b 11 — IF IF 4 00 1, 3,414- 4"SawexPt- IF 7 37 11; R 2ng W R c c"" IF 6 c har.Dutlil-s 5 Em bil EA E 4 S 5am bl, — EA IF 4".HDPE Unde2:imia Sef,'j:�= :;jz.e: 1M 0 ff-S tz- EA C 11 H 1 e E 7 -1 IF 3 0 57 JK 14 155,61� "Sant nZE�,,.-erSDR35PVC E 41,67�: 4 " D an ei=rtl anro :e sr-tCutc = at&- S ab 1: DAY T m ffl- C 7, n=dS A-bl� A'Ve DeWaTErng W ROc'- LF 2,730 -,LP,70 - bacl--ffl(EREQURED) CY 1 A u 8,85 5 D U ITotal I'D i3m. aa�rl-1 anh�h- EA = E,697J:6- -2 S-L. mn ezvrm anh,'= EA 75, 9 ij 415 5 4 LO 6 1 ) $ n e -- r M a P. h 0 1 1= EA 3 9,3E9 jj -, - LF 1540 SZji 12 t 12 e 0.0 1 ri I t e C L 3 R C P LF 1,617 5 J) , 9 5 5 L -zrm 2he CM RC P LF lE3 21 35' T]pe R hh-tX S'Lengfr. E A H ji T1cE7 R lih-tX 10 'L=-.,ig-,h E__ 13 -ic' 2 C, A J) C, 132,6SZjj: T w - R h h t X 15 'L-:: nTh EA Z 12,3iQ JK Draia EA 1 7,4cgfl'r ,4 9 4 L C, 1911 RiC P.FZS.W EA 4,75r, L C 3" r0c,.r2o -7E-�'RZ P.FZ.S.W /Tiash Gua-,d,Resmhui,7c�-W aH EA 1 6,823.0. E;323JDO T]eTe M Rk Rai: PmmciDwn m Pcmd SE 40r, 11.013 Ty1re L R iD Rap � S TIT Fc,mbay@ 3E"PCP L 1 34,E35 DO 34,E.35.r0 ond C U7*k-tS W bi LS1 4E,941Lc1 Channel5H".' 31 LF i -1 1251 E e "7 ID Pond A cce 5!! R cad E " C h53 B Rc-ad B ase SF 1,1Jn 7Lcl 7, -7-T-errii aIL IF 5 V Jet & Chen E A 23,134 917,405.00 Total W a1eiine In pmvem ents U nk 0 uantiy PzreAJnJt TotalCost; 0 TI-z ±-z Exsthg 16"W a�rXfa-b L,ieifnu LE 1 2 3,5 S E 3 C, 23,55EL0 -, E xj5tha stub Conneozr E k 5 - jn - ­W a 7-rM ail DR1E Pvc , LF 753C, 52 LO 3 9 1,5 ED ij 3 3"VaL-- " B,.x EA 4E 2,990 L 134,5ECI.Fjj EA 9 1,652LG 9,16e jlc, I"X S,,C2 On EA 1 C, 7E5)K 5.- L c' d"Seilds Hori,M-,:.3 p " X 6 " S -,T ±._ 17 e �- E-- 12 5 jj -7,E Fi-- F %d-mnt P, s E:n b EA 12 1 79,96c, ij, bLI 11 Bhv; C=LsFem EA -4,Z75 955-c, 34"5iat.rSa Ass=b- Ek 246,4E0i-C, 3,4"r atrLr-e IF 2H J20 11 E.2 IC, C, C, E"AR',.' AssVW 6:ngh :-Vc EA 1 1O,1uOjJG -1 1 3 1" hVathn S er.1ke EA 1 4,550 Z, 4,5 5 j-, C. EA 1,5- ci j30 1 C k- a-r W W-- r & P ma s u L Test EA = 15EC, ji, -,c c crmeczt:� Exits !Z"Bbwoff EA I 0 12,11.1 atErMam DR19 PiC LF 31 84.00 & B,-.x EA ji 12"-,' 4,123.0� 23 i3c, -12"Tee 12"X 2-empshwoffAsalrznbl• E -1, 2 3512 jjr. R e s m, m G mve R i a d S Y 5 j3F,- 1 1,733564 DO Im pmvem ents u rit Quantly Pire)[Int ToialCost .Roadway A --T.h a t 2 w,--h 9 0 n -a =- - - ---T- - S ubjiade Mobfinami, EL4 -- �T_'Coj-jcl fmaglade SY 4C,,3E5 tic. 10 4,9 4 9 J) 0 Place 8 " R oaI-m5e Y 0,3E5 16.8,D E7E,1-3: ijO iv-bg M cb2zamp- E � 8 1,-,oc.Fjj 13,Eno sr, - 21 4"-ksrha-t-Bc=m L - - --------- SY -'s �,D2 24.e-3 - �,489.F-D pjace 1 .5"Asp-nar-Top L_ SY 15 920 35 5",3zP -9-M anh:h-a 45 13 ij diis,:N EA 41 40 16,40 C, .0 Emn7jerSuee-11 - S tf-,gade Mcb:2catt n EA 1 1,7 -,-' Jj C, ; jD C, 12"3cai±�ReccN.rac-:;F �,reamde sy 6,19Ej:1c, Phc=0 I�e"Rcadcase SY C, 21 .00 4,;721,.S rmu M cb2ta -,r-. - EA I - F C, -�i 7 C, C, Ph,-e SY 1,92c, 3350 Ph-- Asrhah-1 S"T,--.r-. Ltt SY 1,920 - 10.C,5 - 191, q-E. .-I IJ anhov-s -EA 5 a dlis-,-K EAL 7 "Clj) 2 iju a jj u 15" 30 -Cij ­ ZF —E,13r, 3,43 C, L 0 HancLimp Ran p w /Rad:L5 7-2unca--d Dom e-s 1, EA 3 �, -D r, L" 0 11 id-B hd- Hand tap R am p zu-nc a --= --I D on P 5 5 � 6 E L —1,9 Q j —15 M :unah-h- Cu2b & Gu=-2.,*34" L-Tr 14235 24 j:,r _-I 4 1,6 z —0jj S iew ak 5 r, "Y.E IF 14,,237 33 jjC• S L-'aw al: 6" (:- a2k) SF 4,291 6.60 S jjawahChase 2 w/ IF 15 415 jK 6 V-SbaredTn)e Channel3D0AV LF 512 1 q 9 1--7 C �.m and B acI=I-2--IS jd,�w ai,5 LT -14,2 37 .90 4 1 _,?, .3 0 mp C :m pn,-an and B mcI--=a--S jieie al= SF 4,2 St 1 57 4 F C - 1-- n C o, n p a c u -- n and B a c I � a 1: T 2: c 1� C I i a ra e 1 IF S 12 3 S,D _9 9 E 3 c- E n -, , 2 r T L r. ell I a 1 k, r a -t Fe e c Y 2,p 7 E -1.50 7,194DC, Ccncre-7z O:ff-s--' LS L jj 6"Veri2alcu-'t-w/2'?am LP 11-70 15j 27,H5;",) Handk�an Ramp w,'Radjis 1=,--r--d Drue5 5D0'.,O' EA j", 1,9"f ic S hew a-1, 51 LF 113 33 jjC' 3,729DC, S t=-W a-i- E C'YE LF 1,136 5 2 L Q rl.eo i=-p C cm p a ct-, n andd B a c Ifna-,- S kL= w a I-- IF 1,-� 9 9 -.S0 3, ?,LC- -76- Erritr,mr, entalb I:aczFee Total 3,04 ReuLiitg W aM3 and Fences U nk • uantbj PzJb--jUnJt TotalCost; M SE R emmrg W aI8 3-:,ajI:-'a2h elawrFenc= 1 Open Raf-Pem et-:rFencJ LF 5 "1 0 Q Total 714 ,)00.00 • Lamiscape and Mfgamn Unit Quantky Pzmeumt TotalCost D ectmous T mes -1-1 /2" C alp,-=r E, 19 i E. 9 -1 �9,E, Da- uju5�ii72Ees -2 "C ak-r E- .1 1 49 5 5 2 1 D achuju5 1 -=es -2-1 j2" C A-2rer E A Ec a er- T m a 5 - 6 'F eigh t EA 789A- 17 3 E -, 2 4 5 hnib,= -1, G albn EA 2-DC, 55.1C, ii,c, 2 C, : 0 0 marr. enm-C, ias3e 1 G akm. E 10C, 249E 9 E, ji o SF rs -CI 1 �j S o d W i-Th3--.,j-,n SF E-215" ^ -11) 31-250L0 17 aEL,-= S e=-d,P iepFte G --de SF P i-,r-tj,- g . B ed P mpM uktEahim SF C.75 44,PI1.25 - E dgm g LF 6:77 7,9EF.60 Boniies LF J" 5911 �ql 5,91920 - C mug h e r F T LE E155 10.5E 6,929 -q C. S T. Fuma3hr.gs LS 1 a 6 7 '1 334,7E7.e1 Sh-=--mm 05 �35 'and 12 kIS 'I LS I E rj rj 16110, 0 J-1 LS 1 39� --,3 392,340.63 E h--uj-al-C onim1hr Ek 2 7,475jj0 14,950.00 Erty M cmm erIS E P, 1 2 5 10 1" ID Zi C, 21,11-10 . 0 Total 1,057;L7222 T,,mlB udge r 21,977,617 39 EXHIBIT E Intergovernmental Agreement I al ROOM 0 1 N re M W&V 1 t This INTE9DOVE MENTAL AGREEMENT (the "Agreement") is made and entered into as o day of 2024, by and between the TOWN OF FIRESTONE, a statutory town organized and eA sting under the laws of the State of Colorado (the "Town"), and FRONTIER ESTATES METROPOLITAN DISTRICT, a quasi -municipal corporation and political subdivision of the State of Colorado (the "District"). The Town and the District are collectively referred to as the Parties. WITNESSETH: WHEREAS, C.R.S. § 29-1-203 authorizes the Parties to cooperate and contract with one another regarding ffinctions, services, and facilities each is authorized to provide; and WHEREAS, the District was organized to provide those services and to exercise powers as are more specifically set forth in the District's Service Plan dated 2024 as may be amended from time to time by Town approval (the "Service Plan"); and WHEREAS, the Service Plan makes reference to and requires the execution of an intergovernmental agreement between the Town and the District; and WHEREAS, the Town has approved the - plat for the Property; and WHEREAS, the Patties have determined that any capitalized terin not specifically defined in this Agreement shall have that meaning as set forth in the Service Plan; and WHEREAS, the Parties have determined it to be in their best interests of their respective taxpayers, residents, and property owners to enter into this Agreement to comply with the Service Plan and to address certain matters related to the organization, powers, and authorities of the District. NOW, THEREFORE, in consideration of the covenants and mutual agreements herein contained, and for other good and valuable consideration, the receipt and sufficiency of which are hereby aclmowledged, the parties hereto agree as follows: 1. Operations and Maintenance. The District shall dedicate the Public Improvements to the Town or other appropriate jurisdiction or owners association in a manner consistent with the Approved Development Plan, the Service Plan, this Agreement, and other rules and regulations of the Town, and applicable provisions of the Town Code. The District is authorized, but not obligated, to own, operate, and maintain Public Improvements not otherwise required to be dedicated to the Town or other public entity, including, but not limited to street improvements (including roads, curbs, gutters, culverts, sidewalks, bridges, parking facilities, paving, lighting, grading, landscaping, and other street improvements), traffic and safety controls, retaining walls, park and recreation improvements and facilities, trails, open space, landscaping, drainage improvements (including detention and retention ponds, trickle channels, and other drainage facilities), irrigation system improvements (including wells, pumps, storage facilities, and distribution facilities), and all necessary equipment and appurtenances incident thereto. Notwithstanding the foregoing, all parks, trails, and open space not otherwise dedicated to the Town and owned by the District shall be open to the general public free of charge. The District may provide covenant enforcement, design review services and other services to the residents, owners and taxpayers within the District pursuant to and in accordance with § 32-1-1004(8) C.R.S. The District may impose a mill levy, Special Assessments, and/or Fees to pay for Operation and Maintenance Costs in accordance with the Service Plan. 2. Town O&M Mill Levy. Commensurate with the initial imposition of a debt service mill levy, the District hereby agrees that it shall impose the Town O&M Mill Levy. The District's obligation to impose and collect the revenues from the Town O&M Mill Levy shall begin when the District first imposes a debt service mill levy and shall not be required to be imposed prior to such date. Revenues generated by the Town O&M Mill Levy and the District's obligation to remit said revenues to the Town on an annual basis, as required by the Service Plan and this Agreement, shall not be included within or subject to the Total Debt Limit. The Town O&M Mill Levy shall be separate and apart from the Maximum Debt Mill Levy and the Maximum Operation and Maintenance Mill Levy. 3. Maximum Debt Mill Levy. The Maximum Debt Mill Levy, which shall be subject to a Mill Levy Adjustment, is the maximum mill levy the District is permitted to impose upon the taxable property within the District for payment of Debt. The Maximum Debt Mill Levy shall be fifty (50) mills, subject to a Mill Levy Adjustment, for so long as the total amount of aggregate Debt of the District exceeds fifty percent (50%) of the District's assessed valuation. At such time as the total amount of aggregate Debt of the District is equal to or less than fifty percent (50%) of the District's assessed valuation, either on the date of issuance of any Debt or at any time thereafter, the mill levy to be imposed to repay such portion of Debt shall not be subject to the Maximum Debt Mill Levy if End Users cast the majority of affirmative votes taken by the District's Board of Directors at the meeting authorizing such action, and, as a result, the mill levy may be imposed at such amount as is necessary to pay the debt service on such Debt, and without limitation of rate increase; provided, however, that after any conversion to an unlimited mill levy, the District shall not issue additional Debt that would cause the aggregate Debt to exceed 50% of the District's then -assessed value. For the purposes of the foregoing, the Board may further provide that such Debt shall remain secured by such increased mill levy, notwithstanding any subsequent change in the District's Debt to assessed value ratio. In the event that the majority of the District's Board of Directors is not comprised of End Users, the District may seek the consent of the Town to impose a mill levy not subject to the Maximum Debt Mill Levy. Such consent will not be a material modification of this Service Plan. 4. Fire Protection. The District shall not be authorized to plan for, design, acquire, construct, install, relocate, redevelop, finance, operate, or maintain fire protection facilities or services, unless specifically provided for pursuant to an intergovernmental agreement with the Town and the Firestone Fire Protection District. This provision shall not limit the District's authority to plan for, design, acquire, construct, install, relocate, redevelop, or finance fire hydrants and related improvements installed as part of the water system. 5. Television Relay and Translation; Mosquito Control, and Other Limitations. The District shall not be authorized to plan for, design, acquire, construct, install, relocate, redevelop, finance, operate, maintain, or provide: (a) any television relay and translation facilities and services, other than for the installation of conduit as a part of a street construction project; (b) any mosquito control facilities and services; and (c) any solid waste disposal, collection, and transportation facilities and services, unless specifically provided for in a separate agreement with the Town. 6. Construction Standards. The District will ensure that the Public Improvements constructed by the District are designed and constructed in accordance with the Town of Firestone Design Standards and Construction Specifications for Public Improvements and of federal and state governmental entities having proper jurisdiction. The District will obtain the Town's approval of civil engineering plans and will obtain applicable permits for construction and installation of Public Improvements prior to performing such work. 7. Issuance of Privately Placed Debt. Prior to the issuance of any privately placed Debt, the District shall obtain the certification of an External Financial Advisor substantially as follows: We are [I am] an External Financial Advisor within the meaning of the District's Service Plan. We [I] certify that (1) the net effective interest rate (calculated as defined in Section 32-1-103(12), C.R.S.) to be borne by the District for the [insert the designation of the Debt] does not exceed a market [tax-exempt] [taxable] interest rate, using criteria deemed appropriate by us [me] and based upon our [my] analysis of comparable high yield securities; and (2) the structure of [insert designation of the Debt], including maturities and early redemption provisions, is reasonable considering the financial circumstances of the District. For purposes of this Section, "privately placed debt" includes any Debt that is sold to a private entity, including financial institutions, developers, or other private entities, and which no offering document related to such sale is required. "Privately placed debt" does not include the sale of Debt to an underwriter who purchases Debt from the District with a view to the distribution to investors of Debt. In no event shall Debt that is privately placed with a developer or owner of the property to be benefrtted with Public Improvements bear interest at a rate that accrues at a compounding rate. Each instrument evidencing Debt shall provide that the District's obligations thereunder shall be discharged 40 years after the date that such obligation is issued regardless of whether such obligation is paid in full. Notwithstanding the above, in no event shall any financial obligation that is annually appropriated, but is not Debt, that is entered into with a developer or owner of the Property to be benefitted with the Public Improvements bear interest at a rate that accrues at a compounding rate. Each instrument evidencing such annually appropriated financial obligation that is not Debt shall provide that the District's obligations thereunder shall be discharged 40 years after the date that such obligation is issued regardless of whether such obligation is paid in full and the net effective interest rate shall be subject to the certification set forth above; provided, however, that annually appropriated agreements relating to developer funding and reimbursement agreements shall not be subject to such certification but shall bear interest, if any, at a rate not to exceed the then current municipal market index plus 2%. 8. Inclusion and Exclusion. It is anticipated that the District's boundaries may change from time to time as it undergoes inclusions and exclusions pursuant to Section 32-1-401, et seg., C.R.S., and Section 32-1-501, et seg., C.R.S. Without prior written notice to the Town, the District shall not include within its boundaries any property outside of the Initial District Boundaries. No property will be included within the District at any time unless such property has been annexed into the Town's corporate limits. From time to time, it may be necessary for the District to adjust its boundaries and the District may process exclusions of property without providing notice to the Town as long as such property being excluded is within the Initial District Boundaries. In no event shall the District exclude from its boundaries property upon which a Debt mill levy has been imposed for the purpose of the inclusion of such property into another district that has been or will be formed under the Special District Act, without the prior written consent of the Town. 9. Total Debt Issuance. The District shall not issue Debt in excess of $25,000,000. The debt issuance limitation shall not be applicable to refunding or refinancing of Debt authorized to be issued pursuant to the Service Plan unless the principal amount of the refunding bonds exceeds the principal amount originally issued, in which case the difference shall count against the Total Debt Limit. At no time during its existence may the District have Debt outstanding in excess of the Total Debt Limit. 10. Monies from Other Governmental Sources. The District shall not apply for or accept Conservation Trust Funds, Great Outdoors Colorado Funds, or other funds available from or through governmental or non-profit entities that the Town is eligible to apply for, except as may be specifically provided for herein. This Section shall not apply to specific ownership taxes which shall be distributed to and constitute a revenue source for the District without any limitation. 11. Fees. The District may impose and collect Fees for services, programs, or facilities furnished by the District, and may from time to time increase or decrease such fees, and may use the revenue from such fees for the repayment of Debt, capital costs, or Operation and Maintenance Costs and for the payment of any indebtedness of the District. 12. Consolidation, Dissolution. The District shall not file a request with any Court to consolidate with another Title 32 district without the prior written consent of the Town, as evidenced by resolution of the Town Board of Trustees. The District agrees that it shall take all action necessary to dissolve the District in accordance with the provisions of the Service Plan and applicable state statutes. 13. Service Plan Amendment Requirement. Any action of the District which violates the limitations set forth in Sections V.A.1-26 or VI.B—I of the Service Plan, or which constitutes a material modification, shall be deemed to be a material modification to the Service Plan and the Town shall be entitled to all remedies available under State and local law to enjoin any such action(s) of the District. The Town may also seek damages for breach of this Agreement arising from violations by the District of any provision of the Service Plan. 14. Applicable Laws. The District acknowledges that the property within its boundaries shall be subject to all ordinances, rules, and regulations of the Town, including without limitation, ordinances, rules, and regulations relating to zoning, subdividing, building, and land use, and to all related Town land use policies, master plans, and related plans. 15. Annual Report. The District shall submit an annual report ("Annual Report") to the Town no later than April 30th of each year following the year in which the Order and Decree creating the District has been issued, containing the information in Section VII of the Service Plan. 16. Notices. All notices, certificates, or other communications hereunder shall be sufficiently given and shall be deemed given when given by hand delivery, overnight delivery, mailed by certified or registered mail, postage prepaid, delivered electronically (if confirmed promptly telephonically), or dispatched by telegram or telecopy (if confirmed promptly telephonically), addressed to the following address or at such other address or addresses as any party hereto shall designate in writing to the other party hereto: To Town: Town of Firestone 9950 Park Avenue Firestone, CO 80504 Attention: Town Manager To District: Frontier Estates Metropolitan District c/o White Bear Ankele Tanaka & Waldron 2154 E. Commons Avenue, Suite 2000 Centennial, CO 80122 Attention: Blair Dickhoner bdielchoner@wbapc.com All notices, demands, requests, or other communications shall be effective upon such personal delivery or one (1) business day after being deposited with Federal Express or other nationally recognized overnight air courier service or three (3) business days after deposit in the United States mail. By giving the other party hereto at least ten (10) days' written notice thereof in accordance with the provisions hereof, each of the Parties shall have the right from time to time to change its address. 17. Miscellaneous. A. Effective Date. This Agreement shall be in full force and effect and be legally binding upon final approval of the governing bodies of the Parties. B. Non -assignability. No party to this Agreement may assign any interest therein to any person without the consent of the other party hereto at that time, and the terms of this Agreement shall inure to the benefit of and be binding upon the respective representatives and successors of each party hereto. C. Amendments. This Agreement may be amended from time to time by written amendment, duly authorized, and signed by representatives of the parties hereto. D. Severability. If any section, subsection, paragraph, clause, phrase, or other provision of this Agreement shall for any reason be held to be invalid or unenforceable, the invalidity or unenforceability of such section, subsection, paragraph, clause, phase, or other provision shall not affect any of the remaining provisions of this Agreement. E. Execution of Documents. This Agreement may be executed in two (2) counterparts, either of which shall be regarded for all purposes as one original. F. Waiver. No waiver by either party of any term or condition of this Agreement shall be deemed or construed as a waiver of any other term or condition, nor shall a waiver of any breach be deemed to constitute a waiver of any subsequent breach, whether of the same or of a different provision of this Agreement. G. Default/Remedies. In the event of a breach or default of this Agreement by any party, the non -defaulting party shall be entitled to exercise all remedies available at law or in equity, specifically including suits for specific performance and/or monetary damages. In the event of any proceeding to enforce the terms, covenants, or conditions hereof, the prevailing party in such proceeding shall be entitled to obtain as part of its judgment or award its reasonable attorneys' fees. H. Governing Law and Venue. This Agreement shall be governed and construed under the laws of the State of Colorado. Venue for all actions brought hereunder shall be in the District Court in and for Weld County. I. Inurement. Each of the terms, covenants, and conditions hereof shall be binding upon and inure to the benefit of the Parties hereto and their respective successors and assigns. J. Paragraph Headings. Paragraph headings are inserted for convenience of reference only. K. No Third -Party Beneficiaries. A person or entity that is not a party to this Agreement will have no right of action under this Agreement. L. Entirety. This Agreement merges and supersedes all prior negotiations, representations, and agreements between the parties hereto relating to the subject matter hereof and this Agreement, which agreement serves to supplement the Service Plan and, along with the Service Plan, constitutes the entire agreement between the Parties concerning the subject matter hereof. Any previous intergovernmental agreements between the Parties concerning the subject matter hereof are superseded by this Agreement. Remainder of page left blank; signature page follows IN WITNESS WHEREOF, this Agreement is executed by the Town and the Districts as of the date first above written. ac Jr�, ATTEST: " rom una Gonzalez, Town Clerk DISTRICT M. By: Secretary President EXHIBIT F Disclosure Notice SPECIAL DISTRICT DISCLOSURE ATTENTION HOMEBUYER: You are purchasing a home that is located within Frontier Estates Metropolitan District (the "District"). The District has the authority to issue bonds or other debt to pay for public improvements and the authority to levy taxes and fees on all properties within the District for debt repayment and ongoing operations and maintenance. Name of Districts: Frontier Estates Metropolitan District Contact Information for Districts: /o White Bear Ankele Tanaka & Waldron 2154 E. Commons Avenue, Suite 2000 Centennial, CO 80122 District Website: District Boundaries: See attached map. It is conceivable that additional boundary adjustments may be made to include or exclude property from the District. Any such boundary adjustment is subject to prior approval by the owners of he property and must be considered at a public hearing of the District's Boards of Directors. ose of the District: The District was organized pursuant to C.R.S. § 32-1-101 t seq. The District was created to assist with the Tanning, design, acquisition, construction, installation, operation, maintenance, relocation, and financing of certain public improvements serving the Frontier Estates project located in the Town of Firestone, Colorado (the "Town") and described further in the District's Service .e District may dedicate certain public improvements to Town or other appropriate jurisdiction. The erations and maintenance of public improvements dicated to the Town or other appropriate jurisdiction ill rest with the Town or other appropriate jurisdiction, the case may be. 'ublic improvements not dedicated to the Town or other ppropriate jurisdiction may be owned, operated, and iaintained by the District. The District has authority to repose property taxes and other fees, rates, tolls, enalties, or charges to fund the construction and ,peration and maintenance of improvements as set forth a the Service Plan. copy of the District's Service Plan can be found on the strict's website or by contacting the District at the strict's contact information above. Owners Associations: Certain services may be provided within the District by one or more property owner associations organized as Colorado non- profit organizations. If a property owners' association is established, property owners will be subject o fees and assessments payable to the association which ill be separate from and in addition to any fees or assessments payable to the District. Authorized Types of District Taxes: Debt Mill Levy, Operation and Maintenance Mill Levy, and Town O&M Mill Levy These mill levies result in taxes you will owe to the District and are described further below. rstriet's Total Debt Issuance $25,000,000 uthorized per District's Service Plan: Improvements Financed by IThe District intends to issue or have already issued debt o pay for the following public improvements: streets, ater, sewer, recreational amenities, and landscaping. imum Debt Mill Levy that may be Maximum Debt Mill Levy: 50 Mills A annually on properties within the -ict to pay back debt: This Mill Levy may fluctuate based on changes in assessment rates. t such time as the total amount of aggregate Debt of the istrict is equal to or less than fifty percent (50%) of the istrict's assessed valuation, either on the date of suance of any Debt or at any time thereafter, the mill vy to be imposed to repay such portion of Debt shall )t be subject to the Maximum Debt Mill Levy and, as a Sult, the mill levy may be imposed at such a rate as is °cessary to pay the Debt service on such Debt, without mitation of rate increase; provided, however, that after iy conversion to an unlimited mill levy, the District call not issue additional Debt that would cause the ;gregate Debt to exceed 50% of the District's then- ;sessed value. For the purposes of the foregoing, the oard may further provide that such Debt shall remain :cured by such increased mill levy, notwithstanding any zbsequent change in the District's Debt-to-assessed- Aue ratio. Operation and Maintenance he District intends to impose an Operation and of the District: aintenance Mill Levy to pay for ongoing administration, operating, and maintenance obligations. Maximum Operation and Maintenance Mill Maximum Operation and Maintenance Mill Levy: 60 Mills until Levy that may be levied annually on such time the District issues Debt. After the District issues debt, properties within the District to pay for the the Maximum Operation and Maintenance Mill Levy shall be ongoing operations and maintenance 10 Mills, subject to the Mill Levy Adjustment. described above. This Mill Levy may fluctuate based on changes to residential assessment rates. The Operation and Maintenance Mill Levy is distinct from the Debt Mill Levy and cannot be used to repay Debt. The Maximum Operation and Maintenance Mill Levy shall apply to the District's ability to increase their mill levy as necessary for provision of operation and maintenance services to its taxpayers and service users until such time as End Users cast the majority of affirmative votes taken by the District's Board of Directors at a meeting authorizing an increase of such Maximum Operation and Maintenance Mill Levy, at which time the mill levy may be such amount as is necessary to pay the Operation and Maintenance Cost. Maximum Town O&M Mill Levy that is Maximum Town O&M Mill Levy: 3 mills required to be levied annually on properties within the District and transferred to the Town. District Fees: The District may impose and collect Fees for services, programs, and facilities furnished by the District, and may from time to time increase or decrease such fees, and may use the revenue from such fees for the repayment of Debt, capital costs, or Operation and Maintenance costs and for the payment of an indebtedness of the District. Other Taxing Entities to which you will Carbon Valley Rec ay taxes to: Central Weld County Water (CWC) Firestone Town Frederick -Firestone Fire High Plains Library Longmont Conservation Northern Colorado Water (NCW) School Dist RE1J-Longmont St Vrain Sanitation Weld County ** This information is based upon the property taxes levied on property within the istricts, imposed in 2024 for collection in 025, and is intended only to provide II pproximations of the total overlapping ill levies within the District. The stated ill levies are subject to change, and you hould contact the Weld County Assessor's office to obtain the most accurate and up- to-date information. Sample Calculation of Taxes Owed for a Residential Property within the District: Assumptions: Average market value of home in District is $500,000 Debt Mill Levy is 50 mills Operation and Maintenance Mill Levy is 10 mills Town O&M Mill Levy is 3 mills Total Metropolitan District mill levies = 63 mills Calculation of Metropolitan District Taxes: $500,000 x .06765 = $33,825 (Assessed Valuation) $33,825 x .063 mills = $2,131 per year in taxes Total Additional Mill Levies from Other Taxing Entities: 100.125 mills = $3,387 annual taxes TOTAL 2024 PROPERTY TAXES FOR A HOME COSTING $500,000 = $5,518 87603085.v1 2