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The Kendall Breeze West 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. 04-144 of the Board of County Commissioners of Miami Dade County, Florida (the “County”), effective on August 6, 2004. The District lands consists of approximately 26.34 gross acres located entirely within the County and were developed by Century Homebuilders, LLC as a master planned residential community consisting of 208 townhome units. The District has imposed taxes and/or assessments on the property to pay off Special Assessment Bonds, Series 2004 (the “Bonds”) issued for the installation of public (capital) infrastructure improvements. All property owners in 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 the 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.