Poitras East Community Development District
3501 Quadrangle Boulevard, Suite 270, Orlando, FL 32817; Phone: 407-723-5900 http://poitraseastcdd.com/

The following is the proposed agenda for the upcoming Meeting of the Board of Supervisors for the Poitras East Community Development District (“District”), scheduled to be held at 5:30 p.m. on Tuesday, August 15, 2023, at Dockside Lake Nona, 13623 Sachs Avenue, Orlando, FL 32827. A quorum will be confirmed prior to the start of the meeting.

BOARD OF SUPERVISORS’ MEETING AGENDA

Organizational Matters
Roll Call to Confirm Quorum
Public Comment Period
Consideration of the Minutes of the July 18, 2023, Board of Supervisors’ Meeting
Consideration of Resolution 2023-14, Approving an Annual Meeting Schedule for Fiscal Year 2024

Business Matters
Consideration of Prequalified Contractors Extension
Consideration of District Management Fee Increase Letter for Fiscal Year 2024
Public Hearing on the Adoption of the District’s Annual Budget
Public Comments and Testimony
Board Comments
Consideration of Resolution 2023-15, Adopting the Fiscal Year 2023 Budget and Appropriating Funds (exhibits provided under separate cover)
Public Hearing on the Imposition of Special Assessments
Public Comments and Testimony
Board Comments
Consideration of Resolution 2023-16, Imposing Special Assessments and Certifying an Assessment Roll (exhibits provided under separate cover)
Ratification of Operation and Maintenance Expenditures Paid in July 2023 in an amount totaling $12,180.74 (provided under separate cover)
Ratification of Requisition Nos. 2020-254 – 2020-260 Paid in July 2023 in an amount totaling
$29,898.66 (provided under separate cover)
Recommendation of Work Authorization/Proposed Services (if applicable)
Review of District’s Financial Position and Budget to Actual YTD (provided under separate cover)

Other Business
Staff Reports
District Counsel
District Manager
District Engineer
Construction Supervisor
Landscape Supervisor

Irrigation Supervisor
Supervisor Requests

Adjournment

Poitras East Community Development District

Minutes of the July 18, 2023, Board of Supervisors’ Meeting

POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT BOARD OF SUPERVISORS’ MEETING MINUTES

FIRST ORDER OF BUSINESS	Roll Call to Confirm Quorum

The Board of Supervisors’ Meeting for the Poitras East Community Development District was called to order on Tuesday, July 18, 2023, at 4:00 p.m. at the Courtyard Orlando Lake Nona, 6955 Lake Nona Blvd, Orlando, FL 32827.

Present:

Richard Levey	Chairman
Frank Paris	Assistant Secretary
Brent Schademan	Assistant Secretary

Also attending:			
Jennifer Walden	PFM		
Lynne Mullins Amanda Lane
Tucker Mackie	PFM PFM
Kutak Rock	
(via phone)	
Ryan Dugan Jeffrey Newton Matt McDermott	Kutak Rock
Donald W. McIntosh Associates Construction Committee Member		
Samantha Sharenow
Chris Wilson	Berman
Tavistock	(via phone)	

SECOND ORDER OF BUSINESS	Public Comment Period

Dr. Levey called for public comments. He noted there were no public comments.

THIRD ORDER OF BUSINESS	Consideration of the Minutes of the June 5, 2023, RFP Meeting to Open Responses for Landscape and Irrigation Maintenance Services

The Board reviewed the minutes of the June 5, 2023, RFP Meeting.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved the Minutes of the June 5, 2023, RFP Meeting to Open Responses for Landscape and Irrigation Services.

FOURTH ORDER OF BUSINESS	Consideration of the Minutes of the June 20, 2023, Board of Supervisors’ Meeting

The Board reviewed the minutes of the June 20, 2023, Board of Supervisors’ Meeting.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved the Minutes of the June 20, 2023, Board of Supervisors’ Meeting.

FIFTH ORDER OF BUSINESS	Consideration of Resolution 2023-12, Approving an Annual Meeting Schedule for Fiscal Year 2024

Ms. Walden stated this Resolution is to set not only the Board of Supervisors’ Meeting schedule but also the Construction Committee Meeting schedule for the next Fiscal Year. For the Board of Supervisors’ Meeting schedule, District staff is recommending keeping the meetings on the third Tuesday of each month at 4:00 p.m. at this location, except for November, December and March, which would be the second Tuesday of the month. For the Construction Committee Meeting schedule, District staff is recommending keeping the meetings on the 2nd Thursday of the month at 3:30 p.m. at the Tavistock offices.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved Resolution 2023-12, Approving an Annual Meeting Schedule for Fiscal Year 2024 setting the Board of Supervisors’ Meetings on the third Tuesday of each month at 4:00 p.m. at the Courtyard Orlando Lake Nona, 6955 Lake Nona Blvd, Orlando, FL 32827, except for November, December and March, which would be the second Tuesday of the month, and the Construction Committee Meetings on the 2nd Thursday of the month at 3:30
p.m. at the Tavistock offices, 6900 Tavistock Lakes Blvd Suite 200, Orlando, FL 32827.

SIXTH ORDER OF BUSINESS	Consideration of Resolution 2023-13, First Amendment to Master Assessment Methodology

Ms. Mackie stated at the time that the District adopted its Master Assessment Methodology it identified two non-developable tracts that were meant to be dedicated to the City of Orlando. One is for a public park and the other a fire station. At the time of the adoption of the Master Methodology, the actual locations of those tracts weren’t known, so the District couldn't officially release them from the District's Assessment Methodology. In consultation with the Developer, they've stated they are getting ready to transfer these tracts over to the City of Orlando, so the District is being asked to consider the release of this property from its assessment lien. All of the Operation and Maintenance assessments for the current Fiscal Year have been paid on these tracts. There's no Debt Service assessment due on these tracts because they secure the BAN for which there are no Debt Service assessments due on an annual basis. PFM has prepared what is attached as Exhibit B, the First Amendment to the Master Methodology, that makes slight modification to the debt per acre assessment as a result of the tracts being removed. It doesn’t result in any financial disadvantage to the District, as it’s still anticipated that the number of developable units in the report will be developed and absorb any debt issued by the District.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved Resolution 2023-13, First Amendment to Master Assessment Methodology.

SEVENTH ORDER OF BUSINESS	Consideration of Award of Landscape and Irrigation Maintenance Services
a. Construction Committee Recommendation

Ms. Walden stated the District received five bids for this service and the Construction Committee met on Thursday to review those bids. Mr. McDermott stated the rankings are included in the agenda and the Construction Committee recommends moving forward with Cepra. Collectively, the scoring of technical capability, experience, and understanding of scope was discussed, and prices were scored based on their total three-year price.

Discussion ensued regarding price among the bidders as well as points given for the other criteria.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the Board of Supervisors for the Poitras East Community Development District accepted the Construction Committee rankings with Cepra as #1, Yellowstone as #2, Down To Earth as #3, OmegaScapes as #4 and HTFL as #5, and authorized District staff to execute a contract with Cepra.

EIGHTH ORDER OF BUSINESS	Consideration of Landscape and Irrigation Maintenance Services Termination Letters

Mr. McDermott stated the new landscape maintenance contract with Cepra will start October 1, 2023, and these letters would terminate the three current landscape maintenance contracts for the District, which all have terms that run beyond the start date of the new contract with Cepra. The current contracts require 30 days’ notice of early termination, and these letters will be mailed out in advance of the 30-day notice requirement. He noted all letters are addressed to the right people and provide for a termination date of September 30, 2023.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved the Landscape and Irrigation Maintenance Services Termination Letters.

NINTH ORDER OF BUSINESS	Consideration of Amendment to Landscape, Irrigation and Hardscape

and Lighting Agreement for Luminary Boulevard Phase 1C

Ms. Mackie stated this item relates to the conveyance of the property to the fire station. The District has an existing Landscape, Irrigation and Hardscape and Lighting Agreement, but the City has requested certain provisions regarding access to and from the fire station site. She noted she has reviewed this document and doesn’t have any comments.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the Board of Supervisors for the Poitras East Community Development District approved the Amendment to Landscape, Irrigation and Hardscape and Lighting Agreement for Luminary Boulevard Phase 1C.

TENTH ORDER OF BUSINESS	Ratification of Operation and Maintenance Expenditures Paid in June 2023 in an amount totaling
$16,702.52

Dr. Levey stated these expenditures have been approved and need to be ratified.

On motion by Mr. Paris, seconded by Mr. Schademan, with all in favor, the Board of Supervisors for the Poitras East Community Development District ratified the Operation and Maintenance Expenditures paid in June 2023 in an amount totaling $16,702.52.

ELEVENTH ORDER OF BUSINESS	Ratification of Requisition Nos. 2020- 247 – 2020-253 Paid in June 2023 in an amount totaling $47,584.98

Dr. Levey stated these Requisitions have been approved and need to be ratified.

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the Board of Supervisors for the Poitras East Community Development District ratified Requisition Nos. 2020-247 – 2020-253 Paid in June 2023 in an amount totaling $47,584.98.

TWELFTH ORDER OF BUSINESS	Recommendation of Work	
	Authorization/Proposed Services	
Dr. Levey stated there were no Work Authorizations.	

THIRTEENTH ORDER OF BUSINESS	Review of District’s Financial Position and Budget to Actual YTD

Ms. Walden stated through June, the District has expenses of just under $237,000.00 versus an overall budget of $412,000.00. So, the District has spent approximately 57% of the adopted budget.

FOURTEENTH ORDER OF BUSINESS	Staff Reports

District Counsel –	No report.	
District Manager –	Ms. Walden noted the next Board Meeting is Tuesday, August 15, 2023, at 5:30 p.m. at Dockside Lake Nona.	
District Engineer –	Mr. Newton explained that Phase 1C is in the process of being closed out.	
	Mr. Newton noted the pre-qualified contractor list for this District was approved in August of 2021. It was good for two years with a two-year extension, so that will come back to this Board next month with a
recommendation from the Construction Committee.	

Construction Supervisor –    No report.

Landscape Supervisor –	Ms. Sharenow stated District staff is currently still struggling with ULS
getting work done, maintenance issues, and other items. District staff is monitoring the situation closely and is trying to work with ULS, but the improvement is not where District staff would like it to be.

Irrigation Supervisor –	No report.

FIFTEENTH ORDER OF BUSINESS	Supervisor Requests

There were no Supervisor requests.

SIXTEENTH ORDER OF BUSINESS	Adjournment

On motion by Mr. Schademan, seconded by Mr. Paris, with all in favor, the July 18, 2023, Meeting of the Board of Supervisors for the Poitras East Community Development District was adjourned.

Secretary / Assistant Secretary	Chair / Vice Chair

Poitras East Community Development District

Resolution 2023-14,
Approving an Annual Meeting Schedule for Fiscal Year 2024

RESOLUTION 2023-14

A RESOLUTION OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT DESIGNATING DATES, TIMES AND LOCATIONS FOR REGULAR MEETINGS OF THE BOARD OF SUPERVISORS OF THE DISTRICT AND PROVIDING FOR AN EFFECTIVE DATE.

WHEREAS, the POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT (“District”)
is a local unit of special-purpose government created and existing pursuant to Chapter 190,
Florida Statutes, being situated in City of Orlando, Florida; and

WHEREAS, the Board of Supervisors of the District (“Board”) is statutorily authorized to exercise the powers granted to the District; and

WHEREAS, all meetings of the Board shall be open to the public and governed by the provisions of Chapter 286, Florida Statutes; and

WHEREAS, the Board is statutorily required to file annually, with the local governing authority and the Florida Department of Economic Opportunity, a schedule of its regular meetings.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT:

Regular meetings of the District’s Board shall be held as provided on the schedule attached hereto as Exhibit A.

In accordance with Section 189.015(1), Florida Statutes, the District’s Secretary is hereby directed to file annually with Orange County a schedule of the District’s regular meetings.

This Resolution shall take effect immediately upon adoption.

Adopted this 15th day of August, 2023.

ATTEST:	POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT

Secretary/Assistant Secretary	Chairman

EXHIBIT A

Poitras East Community Development District Fiscal Year 2023-2024

The Board of Supervisors of the Poitras East Community Development District will hold its meetings for the Fiscal Year 2024 in the office of Tavistock Development Company, 6900 Tavistock Lakes Blvd #200, Orlando, FL 32827 at 4:00 p.m. on the third Tuesday of each month unless otherwise noted below:

October 17, 2023
November 14, 2023
December 12, 2023
January 16, 2024
February 20, 2024
March 12, 2024
April 16, 2024
May 21, 2024
June 18, 2024
July 16, 2024
August 20, 2024
September 17, 2024

Construction Committee of the Boggy Creek, Greeneway, Midtown & Myrtle Creek Improvement Districts and the Poitras East Community Development District Fiscal Year 2023-2024

The Construction Committee of the Boggy Creek, Greeneway, Midtown and Myrtle Creek Improvement Districts and the Poitras East Community Development District will be meeting for the Fiscal Year 2023 in the office of Tavistock Development Company, 6900 Tavistock Lakes Blvd #200, Orlando, FL 32827 at 3:30 p.m. each month as follows:

October 12, 2023
November 9, 2023
December 7, 2023
January 11, 2024
February 8, 2024
March 7, 2024
April 11, 2024
May 9, 2024
June 13, 2024
July 11, 2024
August 8, 2024
September 12, 2024

Poitras East Community Development District

Prequalified Contractors Extension

POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT PREQUALIFIED CONTRACTORS
August 2021

Garney Construction
Hubbard Construction Company
JMHC, Inc.
Jon M. Hall Company
Jr. Davis Construction Company
The Middlesex Corporation
Phillips & Jordan
Prime Construction Group
Southern Development & Construction
Watson Civil Construction

Note:
Cathcart Construction still good through December 2021.

F:\Proj2017\17170\ENGadmin\PreQual\PECDD Pre-Qual Contractors 2021.docx

Poitras East Community Development District

District Management Fee Increase Letter for Fiscal Year 2024

0	August1,2023
Dr. Richard Levey
Chairman of the Board of Supervisors
Poitras East Community Development District 3501 Quadrangle Boulevard, Suite 270
Orlando, FL 32817

Dear Dr. Levey:

pfm

3501 Quadrangle Blvd.
Suite 270
Orlando, FL 32817
407.723.5900

pfm.com

Thank you for the opportunity to continue serving as District Manager to the Poitras East Community Development District (the "District"). The agreement in place between our firm and the District dated January 15, 2019 provides for the review and adjustment annually of our fees pursuant to the District's annual budget process. We are respectfully requesting a fee increase from $35,000 to $38,500 for the year.

Please note this change will be effective on the billing for October 2023, in conjunction with the District's new Fiscal Year.

Provided the changes are acceptable, please have an authorized official of the District sign and return a copy of this letter to us to acknowledge the increase.

Sincerely,
PFM GROUP CONSULTING LLC

Accepted by:

(Signature)

(Print Name)

(Date)

Poitras East Community Development District

Resolution 2023-15,
Adopting the Fiscal Year 2024 Budget and Appropriating Funds
(exhibits provided under separate cover)

RESOLUTION 2023-15

THE ANNUAL APPROPRIATION RESOLUTION OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2023 AND ENDING SEPTEMBER 30, 2024; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the District Manager has, prior to the fifteenth (15th) day in June, 2023, submitted to the Board of Supervisors (“Board”) of the Poitras East Community Development District (“District”) proposed budget (“Proposed Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local governing authorities having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing thereon and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website at least two days before the public hearing; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year; and

WHEREAS, the District Manager has prepared a Proposed Budget, whereby the budget shall project the cash receipts and disbursements anticipated during a given time period, including reserves for contingencies for emergency or other unanticipated expenditures during the fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.	BUDGET

a.	The Board has reviewed the Proposed Budget, a copy of which is on file with the office of the
District Manager and at the District’s Local Records Office, and hereby approves certain amendments thereto, as shown in Section 2 below.	
b.	The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.	
c.	The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Poitras East Community Development District for the Fiscal Year Ending September 30, 2024.”	
d.	The Adopted Budget shall be posted by the District Manager on the District’s official website within thirty (30) days after adoption and shall remain on the website for at least 2 years.	

4871-8006-7944.1

SECTION 2.	APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for Fiscal Year 2023/2024, the sum of
$	 to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated in
the following fashion:			
TOTAL GENERAL FUND	$		
DEBT SERVICE FUND(S)	$		
TOTAL ALL FUNDS		$		
SECTION 3.	BUDGET AMENDMENTS		

Pursuant to Section 189.016, Florida Statutes, the District at any time within Fiscal Year 2023/2024, or within 60 days following the end of the Fiscal Year 2023/2024, may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law.

The District Manager or Treasurer must ensure that any amendments to the budget under paragraph c. above are posted on the District’s website within 5 days after adoption and remain on the website for at least 2 years.

SECTION 4.	EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.

PASSED AND ADOPTED THIS 15TH DAY OF AUGUST 2023.

ATTEST:	POITRAS EAST COMMUNITY DEVELOPMENT
DISTRICT

Secretary / Assistant Secretary

By:	 Its:	

Exhibit A: Fiscal Year 2023/2024 Budget

4871-8006-7944.1

Poitras East Community Development District

Resolution 2023-16, Imposing Special Assessments and
Certifying an Assessment Roll
(exhibits provided under separate cover)

RESOLUTION 2022-16

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING SPECIAL ASSESSMENTS FOR FISCAL YEAR 2023/2024; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS, INCLUDING BUT NOT LIMITED TO PENALTIES AND INTEREST THEREON; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, the Poitras East Community Development District (“District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating and maintaining infrastructure improvements, facilities and services to the lands within the District; and

WHEREAS, the District is located in the City of Orlando, Orange County, Florida (“County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and

WHEREAS, the Board of Supervisors (“Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the fiscal year beginning October 1, 2023 and ending September 30, 2024 (“Fiscal Year 2023/2024”), attached hereto as Exhibit “A;” and

WHEREAS, the District must obtain sufficient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and

WHEREAS, the provision of such services, facilities, and operations is a benefit to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose special assessments on benefitted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the special assessments for operations and maintenance in the amount set forth in the Adopted Budget; and

WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2023/2024; and

4884-5716-7976.1

WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and

WHEREAS, it is in the best interests of the District to adopt the assessment roll (“Assessment Roll”) attached to this Resolution as Exhibit “B,” and to certify the portion of the Assessment Roll related to certain developed property (“Tax Roll Property”) to the County Tax Collector pursuant to the Uniform Method and to directly collect the portion of the Assessment Roll relating to the remaining property (“Direct Collect Property”), all as set forth in Exhibit “B;” and

WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll adopted herein, including that portion certified to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE POITRAS EAST COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1.  BENEFIT & ALLOCATION FINDINGS. The provision of the services, facilities, and operations as described in Exhibit “A” confers a special and peculiar benefit to the lands within the District, which benefit exceeds or equals the cost of the assessments. The allocation of the assessments to the specially benefitted lands is shown in Exhibits “A” and “B,” and is hereby found to be fair and reasonable.

SECTION 2.  ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of special assessments, a special assessment for operation and maintenance is hereby imposed and levied on benefitted lands within the District and in accordance with Exhibits “A” and “B.” The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be effective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance assessments.

SECTION 3.	Collection and Enforcement; Penalties; Interest.

Tax Roll Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Tax Roll Property shall be collected at the same time and in the same manner as County taxes in accordance with the Uniform Method, as set forth in Exhibits “A” and “B.”

4884-5716-7976.1

Direct Bill Assessments. The operations and maintenance special assessments and previously levied debt service special assessments imposed on the Direct Collect Property shall be collected directly by the District in accordance with Florida law, as set forth in Exhibits “A” and “B.” Assessments directly collected by the District are due in full on December 1, 2023; provided, however, that, to the extent permitted by law, the assessments due may be paid in several partial, deferred payments and according to the following schedule: 50% due no later than December 1, 2023, 25% due no later than February 1, 2024 and 25% due no later than May 1, 2024. In the event that an assessment payment is not made in accordance with the schedule stated above, the whole assessment – including any remaining partial, deferred payments for Fiscal Year 2023/2024, shall immediately become due and payable; shall accrue interest, penalties in the amount of one percent (1%) per month, and all costs of collection and enforcement; and shall either be enforced pursuant to a foreclosure action, or, at the District’s sole discretion, collected pursuant to the Uniform Method on a future tax bill, which amount may include penalties, interest, and costs of collection and enforcement. Any prejudgment interest on delinquent assessments shall accrue at the rate of any bonds secured by the assessments, or at the statutory prejudgment interest rate, as applicable. In the event an assessment subject to direct collection by the District shall be delinquent, the District Manager and District Counsel, without further authorization by the Board, may initiate foreclosure proceedings pursuant to Chapter 170, Florida Statutes, or other applicable law to collect and enforce the whole assessment, as set forth herein.

Future Collection Methods. The decision to collect special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.

SECTION 4. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit “B,” is hereby certified for collection. That portion of the Assessment Roll which includes the Tax Roll Property is hereby certified to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.

SECTION 5.  Assessment Roll Amendment. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution, and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall file the updates in the District records.

SECTION 6. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not affect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.

4884-5716-7976.1

SECTION 7.	EFFECTIVE DATE. This Resolution shall take effect upon the passage and adoption of this Resolution by the Board.

PASSED AND ADOPTED this 15th day of August 2023.

ATTEST:	POITRAS EAST COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair/Vice Chair, Board of Supervisors

Exhibit A:	Budget
Exhibit B:	Assessment Roll (Uniform Method) Assessment Roll (Direct Collect)

4884-5716-7976.1

Poitras East Community Development District

Operation and Maintenance Expenditures Paid in July 2023 in an amount totaling $12,180.74
(provided under separate cover)

Poitras East Community Development District

Requisition Nos. 2020-254 – 2020-260 Paid in July 2023 in an amount totaling $29,898.66
(provided under separate cover)

Poitras East Community Development District

Work Authorizations/Proposed Services
(if applicable)

Poitras East Community Development District

District’s Financial Position and Budget to Actual YTD
(provided under separate cover)