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The Islands at Doral(SW) Community Development District (the “District”) is a local unit of special-purpose government of the State of Florida established in accordance with the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended and by Ordinance No. 03-37 of the Board of County Commissioners of Miami Dade County, Florida (the “County”), effective on March 21, 2003. The District lands consist of approximately 108 gross acres located entirely within the City of Doral located in the County and were developed by Century Homebuilders, LLC as a residential community which contains 101 single family residential dwelling units and 563 townhome units of various sizes. The District is governed by a five-member Board of Supervisors (qualified electors) elected during the general election process by qualified electors of the District. The District issued Special Assessment Bonds, Series 2003 (the “Bonds”) and has imposed taxes and/or assessments on all assessable property to pay off the Bonds issued for the installation and construction of public infrastructure (capital) improvements. In 2007 the District refinanced the Bonds to reduce the Bond interest and to pass on a portion of the savings to the property owners. All property owners within the District are subject to annual special assessments which are broken down into two (2) components:
- The operation and management of District owned improvements.
- Bond debt service (annual principal and interest) on Bonds.
The District uses the Miami-Dade County Tax Collector to collect the assessments each year. The special assessments appear under the non-ad valorem tax section of the annual real estate property tax bill. The District’s fiscal year runs from October 1 thru September 30 of each respective year.