Westview North Community Development District

http://www.westviewnorthcdd.com

Richard Torres, Chair Abbie Salt, Vice Chair
Pawel Hanusowski, Supervisor Freddy X. Alejandro, Supervisor Casinova Henderson, Supervisor

May 5, 2026

Seat 1: Richard Torres – (C.)		
Seat 2: Abbie Salt – (V.C.)		
Seat 3: Pawel Hanusowski – (A.S.)		
Seat 4: Freddy X. Alejandro – (A.S.)		
Seat 5: Casinova Henderson – (A.S.)		

Westview North
Community Development District
Agenda

Tuesday	Westview Clubhouse
May 5, 2026	12500 NW 24th Ave, Miami (Westview) FL, 33167 8:00 a.m.		Join the meeting now
Meeting ID: 255 986 703 033 and Passcode: DX3jG3W6
1 872-240-4685 and Phone Conference ID: 911 456 038#

Roll Call

Approval of Minutes of the March 3, 2026 Meeting – Page 4

Public Hearing to Adopt the Fiscal Year 2027 Budget – Page 45
Motion to Open the Public Hearing

Public Comment and Discussion

Consideration of Resolution #2026-03 Annual Appropriation Resolution – Page 54
Consideration of Resolution #2026-04 Levy of Non Ad Valorem Assessments – Page 57
Motion to Close the Public Hearing
Ratification of First Amendment to Engineering Agreement with Alvarez Engineers, Inc. – Page 71

Discussion of:
Commercial Appraisal for Clubhouse Acquisition

Landscape Fee Increase
Staff Reports
Attorney

Engineer

Field – Monthly Report – Page 82

Manager
Consideration of Proposed Fiscal Year 2027 Meeting Schedule – Page 100

Form 1 Financial Disclosure Due July 1, 2026 – Page 101

Reminder to Complete Annual Ethics Training by December 31, 2026

Discussion of Class Action and Direction from the Board

Financial Report
Acceptance of Check Register – Page 103

Acceptance of Unaudited Financials – Page 106

Supervisors Requests and Audience Comments

Adjournment

Meetings are open to the public and may be continued to a time, date and place certain. For more information regarding this CDD please visit the website: www.westviewnorthcdd.com

MINUTES OF MEETING WESTVIEW NORTH
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Westview North Community Development District was held on March 3, 2026, at 8:00 a.m. at Westview Clubhouse, 12500 NW 24th Avenue, Miami, Florida.

Present and constituting a quorum were:
Richard Torres	Chairman
Abbie Salt	Vice Chairperson
Pawel Hanusowski	Assistant Secretary
Freddy Alejandro	Assistant Secretary
Casinova Henderson	Assistant Secretary

Also, Present were:
Juliana Duque	District Manager
Jesus Lorenzo	GMS
Gabriella Fernandez	District Counsel Several Residents

FIRST ORDER OF BUSINESS	Roll Call
Ms. Duque called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Approval of the Minutes of the
January 6, 2026 Meeting
Ms. Duque: Our first item is the approval of the minutes of the January 6, 2026 meeting. This is the moment to present any additions, corrections or deletions. If there is none a motion to approve will take place.

On MOTION by Mr. Alejandro seconded by Ms. Salt with all in favor, the Minutes of the January 6, 2026 Meeting were approved.

THIRD ORDER OF BUSINESS	Consideration of:

Resolution #2026-02 Approving the Proposed Fiscal Year 2027 Budget and Setting the Public Hearing
Mr. Duque: The next item is the consideration of the Resolution #2026-02 approving the proposed fiscal year 2027 budget and setting the public hearing. This in on page 22 of your agenda package. This resolution does two things. Number one approves the proposed fiscal year 2027 budget for discussion purposes and also sets the public date where the Board will formally adopt the budget and also the assessment levels. If the Board allows me and before we continue talking about the resolution I would like for you to go to the next page, which is the budget, pages 25 and 26 of your agenda. When I say page 1 and 2 I am referring to your budget. Those two first pages are the general fund. We will go back to this item and discuss it shortly. Pages 3 and 4 are the narratives which is a detailed explanation of each of the line items within your general fund. The debt service fund is on page 5 and 6. For the purpose of today’s meeting and a better understanding of our budget this is the first component of our Non-Ad Valorem assessment. Now Series 2022 debt service is on page 5, and the amortization schedule is on page 6. The 2022 bond and the associated interest are a fixed amount payable and secured for the Non-Ad Valorem assessment and levied against the land within the District. Now the Series 2022 matures on June 15, 2052. Let’s go back to page 1 of the budget and this known as the operations and maintenance assessment. This is the second component that makes that Non-Ad Valorem Assessment. This portion of the deals with the day in and day out needs of the District for the administration and also the operation of the District facilities. As you can see the general funds budget is being increased compared to the current fiscal year 2026 budget. Under revenues, you’ll see the Special Assessment on the tax roll in the amount of $323,152, along with $1,000 in interest income. The carry forward surplus for Fiscal Year 2026 is $12,111, which is now being fully utilized in this budget. Moving to expenditures, the Supervisors’ fees increase from $7,200 to $12,000, assuming all five Supervisors attend six meetings at the statutory rate of $200 per meeting, plus a cushion for any special meetings or additional advertisements. The Attorney line-item increases from $15,000 to $45,000, reflecting actual spending trends. Through January, $16,575 has been spent, and we project $33,461 by year-end. The Engineering budget rises from $5,000 to $8,000, accounting for inspection activities, drainage work, and CAD updates. Management

fees payable to GMS increase slightly from $39,130 to $41,478, and insurance goes from $6,395 to $6,779. The largest new item is the first-quarter operating capital of $75,000, which serves as a working capital reserve. This ensures the District has sufficient cash flow to start the year on October 1, since assessment collections typically occur between November and March. This reserve helps avoid cash shortages like those experienced this past year and aligns with the prior year’s expenses related to the club acquisition and professional fees. In the general fund, field management is budgeted at $13,483, and landscape maintenance under the Dixie contract is $5,190.48 per month. Additional items include plant replacement, lake and canal maintenance , Southeast  Land  and  Water  Management  at $721  monthly, preserve maintenance, stormwater drainage, lift station, and entry road upkeep. General repairs and maintenance are budgeted at $5,000, with a $2,000 contingency for unexpected needs. To emphasize, the key change driving the increase is the first-quarter operating capital addition. While the debt service portion remains unchanged and tied to the Series 2022 Bonds, the O&M assessments will increase by $168.36 annually, or $14.03 per unit per month, from $252.63 to $420.92. At this stage, the Board is being asked to review and confirm that the proposed line items and service levels are appropriate for presentation at the public hearing, and to approve the resolution setting the date for adoption of the proposed budget. Please note, since there is an increase in the O&M assessments, the District is required to mail notice of this increase to all property owners within the community. I’d now like to open the floor for Board discussion
Mr. Alejandro: The $75,000 for the first quarter operating capital is based on.
Ms. Duque: It serves as a working capital reserve. This ensures the District has sufficient cash flow to start the year on October 1, since assessment collections typically occur between November and March.
Mr. Alejandro: So the $75,000 is based on the cost that we are incurring in those three months.
Ms. Duque: That’s correct. In prior years, we maintained a reserve of around
$60,000 to help the District start the fiscal year. However, due to the clubhouse acquisition and the related expenses incurred this year, those reserve funds are no longer available.

Mr. Alejandro: My only note is let’s have that backup ready to go because I know that when we open the floor to people coming in we are talking about $75,000 and that is what everybody is going to see. Let’s just have that information in our back pocket.
Ms. Duque: It’s also important to understand that our goal each year has been to build some savings for the District, even though we’ve included a contingency line item. The idea is to create a cushion so we can gradually build reserves year after year. What you see today represents the maximum proposed amount—and for the purposes of today’s meeting, we need to set that maximum. We can always reduce it later during the budget process, but we cannot increase it once it’s approved for advertisement. I recommend that the Board not make changes at this stage because we don’t know what the coming year might bring. It’s possible that the Board may want to revisit the clubhouse acquisition or consider other future projects. For example, we previously discussed implementing a GIS mapping system for our drainage infrastructure, which we had planned to fund through the earlier bond issue. That initiative was placed on hold for now, but it’s something that may come back for consideration. he key point is flexibility—by maintaining some savings, the District has options. If our expenses are lower or circumstances improve, we can always adjust assessments downward next year. But based on the current budget outlook, this reflects the District’s financial reality today.
Mr. Hanusowski: This looks like a safety net for expenses that may or may not come. If we don’t use it this might be a one-time occurrence and we don’t have to do it again. I think if you are saying that the $75,000 covers three months of expenses to lap any sort of missed payments or whatever it might be I am not necessarily opposed to it. The increase based on page.
Mr. Alejandro: The increase is set to be $168, correct? Mr. Hanusowski: $168 for the year.
Mr. Alejandro: I am just saying the second we open this up to the community the one question is going out of nowhere you have an increase of $75,000. At least having that information in our back pocket saying in Q1 of 2026 this is what we spent.
Mr. Henderson: Can we put a footnote in the budget that explains that.
Ms. Duque: That’s a valid point, Casinova. I’ll make that change if it helps provide more clarity for those reading it.

Mr. Torres: The first item on revenues the special assessment tax roll you go from the adopted budget of $193,000 to the proposed budget for 2027 of $323,000 what is that about $130,000 increase.
Ms. Duque: The proposed revenues are at $324,152 and is up from $207,030.
Mr. Torres: I am reading from page 25 the first line of the revenues, special assessment tax roll can you explain to me the adopted budget for fiscal year 2026 which is $193,019 as opposed to fiscal year 2027 which jumps up to $323,000 what is the difference there?
Ms. Duque: Please take a moment to review each of the line items. The $323,152 shown reflects the inclusion of the $75,000 in operating capital as well as increases across various budget categories. When comparing figures, the two key numbers to focus on are the total revenue of $207,030 and the new proposed total of
$323,152. In the adopted FY 2026 budget, the tax roll amount was $193,919, plus $1,000 in interest income, and a $12,111 carryforward surplus, which was the only carryforward amount included last year. The updated $323,152 reflects not only the new $75,000 reserve but also adjustments to other lines such as attorney fees, engineering, management fees, and insurance, to better align with current spending and operational needs. It’s important to note that the District must adopt a proposed Operation and Maintenance budget each year before June 15th and submit it to the Clerk of the Miami-Dade County Commission. At least 60 days after that submittal, the District is required to hold a public hearing to receive comments and feedback on the proposed budget. Following that hearing, the Board may adopt the final budget and levy the necessary assessments. Sixty days from today is May 2nd, and our next scheduled meeting is on May 5th. That date could serve as the public hearing to adopt the budget, if the Board chooses. Alternatively, if the Board wishes to allow additional time for review and discussion, we can keep the May 5th meeting as a discussion session and schedule the public hearing in June. Nevertheless, since we are adopting the budget, it will need to be properly advertised. Because May 5th is already scheduled for a regular Board meeting, we can include the budget adoption hearing on that same date or choose a different date in June if preferred. Ultimately, it’s up to the Board’s direction.
Mr. Alejandro: I say we stick to the 5th if it is already advertised.

Mr. Torres: I motion that we push it off until we find out more information, learn about this situation and then we can discuss it again.
Mr. Henderson: Which situation are you talking about? Mr. Torres: You are saying we can push it up till June?
Ms. Duque: What I’m saying is that the Board has two options. You can hold the public hearing on May 5th, which is already an advertised meeting, or you can choose to hold it in June instead. However, we currently do not have an advertised meeting scheduled for June. Nevertheless, since this will be the adoption of the budget, that meeting would need to be specifically advertised. It’s entirely up to the Board’s preference.
Mr. Hanusowski: What information are you needing to clarify?
Mr. Torres: I would just like to be able to understand everything first. Ms. Duque: Understand what? Are you referring to the budget?
Mr. Torres: The line items of the budget.
Ms. Duque: I can go through each line item in the budget and explain them in detail, just let me know which ones you’d like clarification on. It’s up to the Board. Once again, the Board can choose to schedule another meeting for further discussion if you prefer or proceed with the meeting in May. The decision is entirely up to the Board.
Mr. Henderson: A couple of questions. I am looking at it, and it says 808 units is that tied to the people across the street?
Ms. Duque: Yes, for purposes of the debt assessment and O&M assessments. 808 units are being assessed.
Mr. Henderson: It is their owner’s tax roll. Ms. Duque: That is right.
Mr. Henderson: Alright.
Mr. Salt: I am John Salt. For the 808 units how do we make sure we don’t get confused with normal expenses that would only be for Westview our community?
Ms. Duque: If you look at page 31 of your agenda package, you’ll see a total of 808 units, single-family homes, townhomes, and villas and all O & M costs are allocated across those 808 units. The only exception, John, is the clubhouse. Only 733 units, which are the units within this particular parcel of the District, are obligated accordingly to the

club plan; the remaining units are not. If, at some point, the club is acquired by the District, that same assessment table you see now will be updated to show a zero clubhouse assessment for the townhome units that are not in the club plan, and the full clubhouse O & M allocation spread only across the 733 obligated units. As you can also see on that page, the annual debt assessment varies by product type, depending on whether the unit is a villa, a townhome, or a single-family home.
Mr. Salt: Ok, thank you.
Ms. Duque: Once again this is what we currently have.
Mr. Hanusowski: So the only increases are the actual O & M for certain line items plus the $75,000.
Ms. Duque: That is correct. The increases are driven by our existing agreements and by changes in actual expenses over the year, for example, higher costs for landscape plant material, inflationary adjustments, and increases in attorney, engineering, and management fees.
Mr. Henderson: So the narrative explains the difference did we not do that here? Ms. Duque: The narrative of each line item? Yes, go to pages 27 and 28.
Mr. Henderson: Ok, so the narratives explain the differences.
Ms. Duque: Casinova , as I’ve mentioned several times, if anyone from the District has questions, they can reach out to me directly. That’s the best way to ensure accurate information is provided, rather than relying on speculation or informal chat threads where incorrect details may circulate. I’ll also include a footnote regarding the units and the
$75,000.
Mr. Alejandro: I just did some quick math without counting the $75,000 that we already spoke about we only have an increase of $42,122. Without talking about the
$75,000 divided by the 808 units it is not something ridiculous for a whole year. The price of things go up and if we want to do any more projects we need to have that.
Ms. Duque: I will need direction from the Board.
Mr. Alejandro: What do you want to do? May or June?
Mr. Torres: June, just to have a better understanding of the situation. Mr. Henderson: I am for May.

Mr. Hanusowski: I don’t know what situation we are not understanding. I am confused.
Mr. Torres: I would like to read it over again. Are we going to have any sort of penalty in any way if we push it out to June?
Ms. Duque: No.
Mr. Alejandro: We don’t have an advertised meeting in June which means that once again we need to pay the lawyers.
Ms. Duque: Richard, if you’d like, we can review the budget together. If you have additional questions, feel free to give me a call so we can discuss them before the meeting. The agenda is also sent to all of you in advance, so if needed, we can set up a meeting between the two of us. I can’t meet with all Supervisors at once due to Sunshine Law restrictions, but individual meetings are fine. We can also arrange a conference call with the accountant if that would be helpful. As always, I’ll follow the Board’s direction.
Mr. Torres: I see that the attorney fees went up from $15,000 to $45,000.
Ms. Duque: Remember, when we prepare budgets, we’re working with projections. Mr. Torres: So what are you guys expecting here?
Ms. Duque: We’re not anticipating any additional costs. To clarify, for example, if the District initiates the clubhouse acquisition process again and later decides not to move forward, the process will stop, but we will still incur the related legal fees. That’s why it’s important to allocate the appropriate amounts in the budget. However, if the Board does proceed with the acquisition, those legal fees can be paid from bond proceeds rather than general funds, which addresses the main concern. In the worst-case scenario, nothing changes; you’ll still have funds allocated for that purpose. If those funds are not used, they become savings carried forward into the next fiscal year, which could help reduce future assessments. In short, any unused line item during the fiscal year rolls over as part of the carry-forward balance.
Mr. Salt: That is in case the CDD buys the clubhouse. Ms. Duque: Correct.
Mr. Salt: And if they don’t buy the clubhouse then it will be savings because you are not going to spend $45,000.

Ms. Duque: John, if the attorney isn’t performing any additional work related to the clubhouse, they can still assist with other matters as needed. This is just a projected number based on what was spent last fiscal year
Mr. Salt: $15,000 or $16,000 is more reasonable.
Ms. Duque: Correct, that’s consistent with what we’ve seen in prior years. There is a proposed increase in attorney and engineer fees, which Gabby will address, but it still doesn’t bring the total to $45,000. Remember, that figure is based on projections. We use the current fiscal year’s expenditures to help estimate next year’s budget, taking a conservative approach to stay on the safe side. Each month, we review District financials, check balances, and payments, and those updates guide our projections. For example, John, if you look at page 25, you’ll see the adopted Fiscal Year 2026 budget alongside actuals through January 31, 2026, that’s been spent so far. We estimate an additional
$10,110 in expenditures through September 30, 2026, bringing the projected total to approximately $19,919. These projections are reflected in the regular financial reports you receive, showing both actual spending and expected totals aligned with the District’s current financial activity.
Ms. Salt: The only reason we had such high attorney fees last year is because we spent the money for the attorney with the club acquisition, and then we stopped the process, so we had to pay out of the general fund. If we had gone forward with the purchase our bonds would have covered.
Mr. Alejandro: So let’s vote on this.
Mr. Torres: Brings up another question, I apologize. If the bonds aren’t issued it my understanding from a couple of different committees in Florida that the administrative team gets paid a percentage, not the full charge, if you will, for the administrative fees. Is that correct? Have you ever heard of that?
Ms. Duque: When bonds are issued, the proceeds cover not only the project costs, such as the clubhouse acquisition, but also the related professional fees. These include underwriter fees, bond counsel fees, engineering fees, and other associated costs, all of which are built into the overall bond financing.
Mr. Torres: But if the bonds are not issued and this is what I have heard that the administrative team only get a percentage of the total?

Ms. Duque: Not necessarily. It depends on the specific agreements you entered into with each professional. The bottom line is that they performed the work. We discussed at multiple meetings that fees were being incurred and would need to be paid, and those conversations occurred even before the transaction shifted in a different direction.
Mr. Torres: I understand what you are saying and I want you to get paid for your work, but my understanding also is that the administrative fees would only be a percentage of if the bonds are not issued. Is that correct?
Ms. Duque: Richard, from our side, you did not receive any additional charges, even though we completed the methodology report; there were no extra fees from GMS. You are certainly free to raise that point with each of the other professionals. I’m not sure if you are considering challenging those fees or what direction you want to take, and I’m trying to better understand how you would like to proceed. What I know is that the invoices reflect work actually performed by the professionals, and they were discussed and incorporated into the District’s financials.
Mr. Torres: Where I am going is if the bonds are not issued and the administrative fees are going to come out of the bonds and if the bond issuance wasn’t issued the administrative fees would be less than what you typically asked for.
Ms. Duque: I don’t know the exact answer to that, Richard. Based on my understanding of these transactions, when bonds are successfully issued, the related professional fees are typically paid from bond proceeds. If the professionals have already done work and the bonds are ultimately not issued, then those fees are usually paid from the District’s general fund.
Ms. Salt: My understanding was I don’t think there was a percentage. It wasn’t calculated by the percentage. The fees that we had to pay are lawyer and the bond counsel I think was just for work that they did.
Mr. Salt: I think your question is there is hourly work that we had to pay people that did actual work and then there is percentage that get paid at the time of the bond issuance like a transaction fee.
Ms. Duque: Those fees are not charged because the bonds were not issued.

Mr. Salt: I think Richard’s question is there a percentage charged even in the event?
Ms. Duque: No.
Mr. Torres: That is better clarification of it.
Mr. Salt: So we only paying administrative hourly fees for the stuff people actually
did.
Mr. Hanusowski: Are we just talking about the previous bond issuance for the
clubhouse? That is exactly what they said is that they are billing us for the work that was done and nothing else.
Mr. Torres: My question was, even with the work that was done if the bonds are issued would they be getting paid a percentage?
Ms. Salt: No.
Mr. Hanusowski: They were billed for what they did.
Mr. Salt: No one is billing on the percentage of what the bond would have been is what I am hearing.
Ms. Duque: Correct.
Mr. Alejandro: We paid lawyers, we paid engineers, and bond counsel. Ms. Duque: We paid for inspections, too.
Mr. Torres: I am bringing this up because other committees have brought this up
to me.
Mr. Henderson: What other committees?
Mr. Torres: Other committees from other communities.
Mr. Henderson: Oh, other CDD’s said that they were charged an administrative fee
even though their bond didn’t go through?
Mr. Torres: A lesser charge because the bond didn’t go through.
Mr. Henderson: Do you want to disclose so she can attempt to verify? I think it is unfair to ask a question and then try to hypothesize.
Mr. Torres: It is not a hypothesis. It is something that was brought up to me by another community. I would have to have permission from the other people to use their name. I bring it up because I am only trying to save the community money.

Mr. Salt: I think what I am hearing Richard say is let’s check the expenses to make sure they are correct.
Ms. Duque: No, the expenses were appropriate. I would not present to the Board any charges that were not actually incurred by the attorneys or the District engineer. Each invoice was included in the District’s financials, and you can access them on the District’s website to review the invoices, the amounts billed, the work performed, and the descriptions of the services. These invoices reflect the professional work completed while the Board was considering the potential acquisition of the club. The professionals involved in this transaction have a long track record and are highly respected within the industry.
Mr. Salt: We can check the invoices.
Ms. Salt: If we were entitled to a reduced sort of maximum fee based on a percentage of the bonds cancelled that would have been in our original agreement and I doubt it was because if it was there I trust that they would have charged a flat fee. If you would have to look at all of our contracts and see if that was in there. I don’t think it was.
Mr. Hanusowski: Everything that was performed which was the inspection because the bonds didn’t issue you still have to pay for the inspection. The only thing was the lawyer fees, which were hourly if I am not mistaken and that covered everything that we asked them to do to date.
Mr. Torres: The work was done. I am not denying that.
Mr. Hanusowski: What does that have to do with the budget for next year? I am a little lost with the conversation all together. You are looking for savings for what we have already done.
Mr. Torres: For the work that was done and that is what they are looking to get paid

for.

Mr. Hanusowski: It is already paid and gone. Mr. Torres: It hasn’t been paid yet.
Ms. Salt: Yes of course it has.
Mr. Torres: Has that been paid yet? Ms. Duque: Yes. I am completely lost.
Mr. Torres: I am a little confused because I thought you brought up that the

administrative fees were not paid yet.

Mr. Hanusowski: The $75,000 covers if we decide to do it again so we don’t have to be negative on our budget. It covers if we decide it again.
Ms. Salt: Decide to do it and decide to stop. Mr. Hanusowski: We are not stopping again.
Ms. Salt: If we don’t stop then the bond will cover those expenses. Mr. Hanusowski: This $75,000 potentially is a one-time thing.
Mr. Torres: The $75,000 covers the administrative fees.
Mr. Alejandro: No, $75,000 only covers the operational for Q1.
Ms. Duque: The $75,000 is the first quarter operating capital reserve. It has nothing to do with the bonds.
Mr. Hanusowski: It has nothing to do with bonds, clubhouse or anything.
Mr. Torres: How was the payout done for the administrative fees done then? Ms. Duque: For what?
Mr. Torres: The administrative fees for the engineers, the lawyers.
Ms. Duque: Everything was paid from the general fund, Richard. All of those expenses have already been paid by the District.
Mr. Henderson: He is talking about an administrative fee. You are talking for services provided. We paid for the services provided. He believes that there is administrative fee on top of that which they would generally get that is part of a bond that when the bond was cancelled he heard from someone else that they still got charged a percentage of the administrative fee.
Ms. Salt: What I heard was that the administrative fee would have been a cap on legal fees.
Mr. Alejandro: For the second time can we stick to the agenda because we still have voted on May or June.
Mr. Hanusowski: Let’s not force us to come here again, pay everyone to be here and all that other stuff. Let’s go with the target that is already there. I would motion to stick to the schedule that we have.
Ms. Duque: Ok a motion was made by Pawel to consider Resolution #2026-02 Approving the Proposed Fiscal Year 2027 Budget and also setting the public hearing for May 5th, and it was seconded by Casinova.

On MOTION by Mr. Hanusowski seconded by Mr. Henderson with all in favor, Resolution #2026-02 Approving the Proposed Fiscal Year 2027 Budget and setting the public hearing on May 5, 2026 at the Westview Clubhouse, 12500 NW 24th Avenue, Miami, Florida at 8:00 a.m. was approved.

Adopting Rules Related to Maintenance and Compliance with the Declarations of Restrictive Covenants and the Engineering Control Maintenance Plans for Phase 4 and the Sout Areas
Ms. Duque: Let’ s move to the next item on the agenda, which is the discussion of adopting rules related to maintenance and compliance with the declarations of restrictive covenants and the engineering control maintenance plan for Phase 4 and the south areas. This item begins on page 32 of your agenda. These proposed rules address ongoing maintenance obligations and compliance with DERM requirements for Phase 4 and the south areas. The rules will formalize the District’s obligation to maintain the two-foot clean soil cap and other environmental controls in the remediated areas, including regular inspections and prompt repair of any erosion, disturbance, or unauthorized grading. They also require semi-annual inspections by a Florida-licensed professional engineer, with written reports documenting cap conditions and any issues affecting the integrity of the controls. In addition, the rules place responsibility on the District to promptly restore any disturbed areas to the required standards and to notify DERM when required. For the south archaeological restricted areas, the rules clarify which improvements and activities are prohibited and require fencing and signage to control access, which we already have in place. From the Board’s perspective, adopting these rules will place the CDD in clear compliance with the conditions tied to existing approvals and the environmental permits issued in the District’s name. It will also help reduce incidents or complaints related to cap disturbance by providing a rules framework the District can use to enforce requirements and coordinate any corrective work. This is primarily an administrative action to align with our permit obligations, and my recommendation is that the Board consider adopting these rules at the same public hearing where the budget is adopted.

Mr. Hanusowski: In regard to what we would responsible is there anything that we are not in complaint with right now?
Ms. Duque: No. It is important to have these rules and regulations in place so our obligations are clearly documented and the District is better protected. They essentially confirm to DERM that we are doing what we are required to do.
Mr. Hanusowski: Obviously there is maintenance was that already included in the budget? As far as the maintenance part is concerned with us needing to hire an engineer for inspections and so on is that already reflected in the budget.
Ms. Duque: Yes, and we have the District engineer.
Mr. Hanusowski: So he would be performing that under that budget that is already
there.
Ms. Duque: Every year, as you may recall, we receive the District Engineer’s
report; we already have last year’s report. In the past, Pawel, DERM did not impose this level of detailed rules and regulations. Now the requirements are more complex and detail-oriented, including specific reporting obligations and procedures we must follow. For example, in connection with the property conveyance and the archaeological site, once that conveyance is completed, the District must ensure that DERM is notified in writing within 30 days. There are many detailed obligations embedded in the covenants, rules, and declarations that the CDD must stay on top of. If everyone agrees, we will move forward with adopting these rules at the same public hearing, which will be held on May 5.

On MOTION by Mr. Alejandro seconded by Mr. Hanusowski with all in favor, a motion to hold the public hearing to adopt the rules related to maintenance and compliance with DERM for Phase 4 and south areas on May 5, 2026 was approved.

FOURTH ORDER OF BUSINESS	Discussion of:
Procedures for Landowners Election Meeting
Procedures for the General Election
Ms. Duque: The next item is the discussion of the procedures for the landowners’ election and the general election. To refresh the Board’s memory, there is still one remaining landowner’ s election scheduled for November 13, 2026, which will follow the

statutory requirements and voting process. Equally important are the procedures for the general election, which you will find on page 74. Going forward, those general elections will be administered by the Supervisor of Elections, and the Board seats filled through that process must be held by qualified electors who are registered voters. The document attached also outlines the qualifying periods for those seats. Ms. Duque was inaudible at this time. For today’s purposes, the general election will be held on November 3, 2026, and the voter registration deadline is Monday, October 5, 2026. The qualifying period for candidates wishing to run for CDD seats with Miami-Dade County opens at noon on Monday, June 8, 2026, and closes at noon on Friday, June 12, 2026. During that window, residents of the District who wish to run for an open seat must submit their qualifying paperwork, pay the required fees, and complete any required disclosures directly with the Miami-Dade County Supervisor of Elections; this process is not handled through GMS. The seats up for election this cycle are Pawel’s Seat 3, Freddy’s Seat 4, and Casinova’s seat, which is the seat for Landowner’s election, all with terms expiring in November 2026. It is important for Board members who plan to run to confirm their seat number, so they do not inadvertently qualify for the same seat, leaving another seat uncontested. Any Supervisor or community member who is interested in running is welcome to contact me for additional information. Now that we have reviewed the landowners’ and general election procedures, we can move on to the staff reports

FIFTH ORDER OF BUSINESS	Staff Reports
Attorney – Consideration of Request for Adjustment to District Counsel Fee Structure
Ms. Fernandez: Just to quickly introduce myself my name is Gabriella. Moving forward more likely than not I am going to be attending these meetings with you guys and being your legal coverage. Michael will still be working on things in the backend if needed but in terms of this meeting or things that come out of the meeting that is going to be more of my purview. I have a couple of things for you guys. Mike had mentioned to you guys that these two archaeological tracks that we are currently working with the developer to convey so that I moving forward. Something that I like to do just with my Boards every couple of months is a quick little Sunshine reminder. I know that when you first become a Board Supervisor we forward a bunch of things to you that might be a little shocking but

for the Sunshine in Florida and for these meeting everything need happen under the Sunshine which means that any discussions of Board issues or topics can only be discussed at one of these publicly held meetings or an advertised workshop. This gets a little bit sticky with group chats and social media and things of that nature where you guys might all be on the same chat or on the same page for the community. Just keep in mind if one or more comments on the same post that could be a Sunshine law violation. If there is those community chats and there is more than one member of the Board on there that could also be a Sunshine law violation so just keep those in mind. With the emails that Juliana sends most of the time the reply is your best friend but in this instance it is not. Make sure that we are not replying all we are just replying to Juliana because even if you are just saying I am attending the meeting that could also be a Sunshine law violation. We just want to remind you all so that no one finds themselves in a situation with the ethic board and ethics committee. The other thing I have to discuss with you guys is the consideration for the District counsel fee increases. Your current fee structure has been in place since 2020. This fee increase would be effective October 1, 2026 for the next fiscal year. Your current associate rate is $225 an hour and there would be a $25 increase per hour to $250 per hour. Your current partner rate is $290 per hour and that would be a $35 increase per hour to $325 per hour. Your monthly Ms. Fernandez was inaudible at this time. will remain the same just kind of that retainer fee you pay every month, and these increases are done based on the CPI.
Mr. Alejandro: Just a question for Juliana have these increases been taken into account for the numbers?
Ms. Duque: Yes. The numbers that we have cover the increase. Mr. Alejandro: I wanted to make sure that it was covered.
Ms. Duque: It is. Unless there are any other comments or questions, a motion to consider the request for adjustment to the District counsel fees will take place.

On MOTION by Mr. Alejandro seconded by Mr. Torres with all in favor, the Request for Adjustment to the District Counsel Fee Structure was approved.

Ms. Fernandez: Thank you all.

Engineer – Update on Billing Rates
Ms. Duque: There is also an update to the billing rates. Since the engineer is not present today, I will present this item. The schedule includes new hourly rates for engineering services, including principal, project engineer, CAD, and field technician, and these amounts are already reflected in your proposed budget. These rates will apply to plan reviews, certifications, inspections, and any special projects. We are being asked to formally accept the updated rate schedule, which will take effect in October of the next fiscal year. May I have a motion to approve?

On MOTION by Ms. Salt seconded by Mr. Alejandro with all in favor, the update of the billing rates with Alvarez Engineers was approved.

Field Services
Mr. Lorenzo: You will see the field report on page 79. You will see that notes on page 80. Does anybody have any questions before I start? Do you want me to go through everything?
Mr. Alejandro: Can you just update us on the stuff that you discussed last time, the big picture items. You mentioned the fence, the garbage and I think it was the palm tree. Mr. Lorenzo: The palm tree shows no signs of growth at the entrance. The landscapers are monitoring for now and putting fertilizer as need. They don’t recommend removal. We remember we had to remove one. We are trying to see if we don’t have to remove this one and see what happens but nothing so far. We are just continuing to monitor it. You will see some of the other items we are working on throughout the perimeter, leaning trees that were secured, debris which is a constant issue. It is a never ending battle. I am working with code enforcement. You will see later in the report some of the workings with code enforcement. To report these thankfully I have a direct line now to one of the code enforcement officers. She reached out which has been great. So I am
doing that with her and still reporting them online and going from there.
Mr. Alejandro: What about the lakes?
Mr. Lorenzo: The lakes are fine. They are being maintained as needed. Some debris was removed. You will see pictures there. You may have noticed a couple of dead

fish which were removed. That was because of the cold temperatures. The cold impacts the ecosystem in the lake. The water levels are fine. The chemicals that they are applying are fine. It had nothing to do with that it was just a real bad cold spell. It drops the water even more and from what they explained it drops the oxygen levels and disturbs the ecosystem.
Mr. Torres: When was the last time the storm drains were checked?
Ms. Duque: They were checked last year by the District engineer when they did their yearly inspection.
Mr. Torres: The reason I bring that up is because recently there a to do list that was disseminated and it basically had some items on there and one of the items that came to my attention was the HOA property management wanted to look at the storm drains.
Mr. Salt: Yes. The Board of the community wanted to assess the storm drains just as a general precaution. What are our risks associated with the Association? I know the CDD is in charge of those storm drains. That was a topic that we had brought up and then Richard had mentioned that they were inspected very recently. I think the Board of the HOA was curious. Are the storm drains in good standing and there is no issues with the original construction and things like that?
Ms. Duque: Yes, that is correct; those are the figures we received from the District Engineer. This is primarily to clarify for the Board that Richard contacted me about this issue and also raised it with District Counsel, Mike. Mike responded by confirming that these areas are owned by the District, and the HOA has no authority to perform inspections there unless this Board authorizes it. Any inspection requests from the HOA must come before this Board, and it is up to the Board of Supervisors to determine how to proceed.
Mr. Salt: Maybe we can get a copy of that report.
Ms. Duque: Sure, I’ll be happy to provide those reports to you. Anything related to property owned or maintained by the District where the HOA would like to coordinate with the CDD, such as the landscape services we’ve discussed in recent meetings, can certainly be brought forward for Board consideration. If you and the HOA Board want to explore options, for example, consolidating the two landscape contracts, please email your request to me, and I will place it on a future agenda so it can be discussed at a public

meeting. I would not recommend approaching individual Supervisors directly about matters that should be considered by the full Board, in order to avoid any potential Sunshine Law issues. Instead, send your requests through me; depending on the nature of the request, I will either add it to the agenda or let you know if it is something that can be handled administratively. In some cases, we may need to involve the District Engineer or District Counsel, but the first step is always to contact me so I can guide you on the appropriate process.
Mr. Salt: Ok.
Mr. Lorenzo: On page 84 you will see some of the violations that we are dealing. I am working with the county to get some No Parking signage installed at NW 24th where that blue Jeep is parked, I am sorry West Golf Drive. You will see other violations. The No Parking signs fell on the ground. Somebody may have hit them. They are on the ground so we replaced them just so that they can continue to enforce it. This is not something that we do. This is something that the county does, so we are at their mercy, so we are working with them. The good news is there is a lot less vehicles. There is no more trailers, but the debris still continues. People keep dumping either tires or shopping carts as you can see even a basketball hoop. I get that they are playing there but if you look around the area you will see it is just dirt there is no more grass.
Mr. Alejandro: Is it legal or feasible for us to put some sort of barrier there?
Ms. Duque: Remember that it is not our property. That is Miami-Dade County property.
Mr. Alejandro: Remember we had a little conversation about who is maintaining it and all that.
Ms. Duque: We are still waiting for a response. As I’ve mentioned before, Freddy, the CDD is currently maintaining this area and using District funds to do so, even though it is not CDD-owned property. I would like to have a formal agreement in place that not only authorizes us to perform this maintenance but also ensures we are meeting Miami-Dade County requirements and protected accordingly. If we did not maintain it, we do not know how often the County would, perhaps only every couple of months, based on what we have seen in other districts. Once we have an agreement, I think we will be in a better position to approach Miami-Dade County about what can and cannot be done

or planted in that area. I briefly discussed with Richard a similar situation in one of my Districts in the south, where we are working with the South Florida Water Management District on a buffer area they own but the District maintains; that process required substantial investment to clear and replant the area, and we are now looking at native plant options and even exploring potential federal or grant funding for those improvements. If we ultimately have a similar agreement here, we may be able to explore compatible native plantings as well, once we confirm what is allowed.
Mr. Torres: You suggested something called the Spanish bayonet. It is actually very dense. It is actually a pretty flower. It is native of Florida and there is a program called Growing Roots for Environmental Equitable Neighborhoods and apparently it is a matching grant. They can provide up to $100,000 to be able to fund some sort of landscaping. Looking at these Spanish bayonets it might be a reasonable solution, but we would have to match that. $100,000 is a cap so it could be below that. We would need to match it exactly.
Mr. Cooper: These grants have percentage matches. They can reach 25, 50, 75 or 100% match. Do you know the match percentage?
Mr. Torres: That I don’t know for sure. Mr. Cooper: I will send you the link.
Ms. Duque: Send it to me, and after the meeting let’s exchange contact information so I can provide that to you.
Mr. Lorenzo: Those Spanish bayonets for the record are not cheap.
Ms. Duque: We did something similar in another District, the one I mentioned earlier, but it’s hard to say for sure in this case. That species is considered a native plant, and it’s just one example; there are many other options we may be able to use and benefit from.
Mr. Lorenzo: Something to think about in that area if we are thinking about the perimeter is irrigation and maintenance.
Mr. Alejandro: Decorative boulders because I am mainly thinking about the parking. That has been the big issue. We have been dealing with a lot of other stuff, but the big one is if someone parks a semi just put giant boulders and it is a one-time expense.

Mr. Lorenzo: Compared to when I started to where we are at today it is night and day. There is no more semis. I don’t know what happens during the weekends and then another big issue people coming and dumping furniture, a mattress, dressers. Code enforcement is on top of it because I keep opening tickets. It is something that is difficult because they try to tie it to the unit abutting that property and sometimes it is favorable and sometimes it is not. Some of them don’t give information or know who did it.
Mr. Alejandro: With the other communities that you guys have worked with how feasible is it to actually take it down this path or should we just leave it and not invest the time and money?
Ms. Duque: I don’t know the answer to that.
Mr. Alejandro: Or should we wait till we get answer from the county first.
Ms. Duque: We definitely cannot do any work on that property because it is not District-owned, so unless we receive authorization from the County, we cannot move forward in any direction. So yes, I am pressing all the buttons I can. Anything else, Jesus?
Mr. Lorenzo: Do you have any questions?
Ms. Duque: Let’s move forward to the manager’s report.
Manager – Letter to Residents – Westview North Community Development District and Clubhouse Ownership Information
Ms. Duque: I don’t have anything further beyond what I’ve already reported. For the record, I want to remind the Board that the resident letter requested at the last meeting was sent to the Board, posted on the webpage, and to your HOA management company, and I have brought a copy today so it can be included in the record of this meeting.
SIXTH ORDER OF BUSINESS	Financial Reports
Acceptance of Check Register
Acceptance of Unaudited Financials
Ms. Duque: The next item is the financial reports. Tab A is the acceptance of the check register. This pretty much shows all of the District disbursements, the most recent period, including payments for all of the services, and tab B is the acceptance of the unaudited financials. Once again, this shows the revenue collected to date, O&M, service assessments, the year-to-date expenditures by each line item, and the remaining budget versus the actual, so you can see if any categories are trending over or under budget. Once again, unless there are any questions, a motion to approve those will take place.

On MOTION by Mr. Alejandro seconded by Mr. Torres with all in favor, the Acceptance of the Check Register and Unaudited Financials were approved.

SEVENTH ORDER OF BUSINESS	Supervisors	Requests	and
Audience Comments – Clubhouse	Acquisition Discussion
Ms. Duque: Supervisor requests and Audience comments. I did receive a request from one of your Supervisors which is the discussion of the clubhouse acquisition.
Mr. Henderson: That would be me. I guess I have read through the meeting minutes of the discussion about the clubhouse purchase, the delay and litigation. I wanted to try bring the subject up one more time. I think the overall objective or at least my understanding from the takeaway of the notes is that one of reasons for delaying was to give the litigation an opportunity to play out so that the fee that they have been collecting would be kind of wiped out as being illegal to help create leverage so that we could be in a better negotiating position to purchase the clubhouse. I did a deep deep dive into the cases to try to understand what was the courts reasoning, why did they decide, and how they get there. As much as I hate to say it the collection of the fees I believe is illegal. No you can’t do it. It is illegal however I think that our particular property, our particular documents are phrased differently than the documents that were prepared for Solivita and that will cause for even more delay. Solivita still has not resolved or purchased their clubhouse. The only thing that they have done is that they have gotten the award. I read something that just said last month they have a potential settlement. From the opinion in the appeal, the appeal opinion came out in 2023. They sued in 2019.
Mr. Alejandro: So to your point this is kind of what was brought up in one of our meetings is that a thing of timing.
Mr. Henderson: My question is I know in the notes. This is just the appeal opinion, so I brought one for everybody. That case was decided on motion for summary judgement. Essentially what it is because the fee can be tied to a lien and your property can be taken from you essentially that is the reason why the courts have kind of said it is

an assessment. Solivita has been arguing it is not an assessment. Lennar has been trying to say it is not an assessment. They have all these terms in the document that say it is not an assessment but because it constantly runs with the land meaning it is part of our obligation under the condo docs they can still do it. Do I think the fees is illegal yes? I do the fee is illegal they should not be collecting it but from a practical standpoint how long are we willing to go because this can be a drawn out process. They had millions of dollars that they have paid over years. We are probably two years in. Our fees are nowhere near what their fees were. The real people that are going to win stand to win as a result of this litigation in all honest are the lawyers. The real people that stand to win because they are going to get the damages, they are going to get the fees, there might be a potential for damages for the Association. We might get some damages, but it is not going to be what they got because they have spent already I think their refund of what had collected was $35,000,000. They have paid over those years $35,000,000 in fees but they have an extravagant clubhouse. They have shopping in it, pools, saunas, it was an amazing facility. In the practical sense delaying, I think we can delay. I think one of the notes said for a year or year and half. Do I think this litigation is going to be resolved in a year and a half probably not. So then we are going to continue to still be dealing with Lennar whether or not they maintain the clubhouse, keep it clean, service the pool when you need the pool services and whether or not the security is keeping people out of the clubhouse when they shouldn’t be here. I think if at least somebody in our community controls this clubhouse within a reasonable time it will be in our best interests. How do you achieve that objective? I get winning on the litigation. I don’t think that litigation has to go away just because someone purchases the clubhouse. If the fees are illegal you can still sue to collect those fees.
Mr. Torres: That is not correct.
Mr. Henderson: I want to finish making my statement. This is my position that I am expressing. That litigation doesn’t go away. The fees are illegal you can still collect those fees because if they collect illegally all the owners can still say those fees were illegally collected they were by law illegal you can still sue to collect those fees. What I am suggesting is about creating leverage. So the Homeowners Association isn’t buying it because even if the HOA was to attempt to buy it, you would have to sue the Association

to try to stop them from buying it. There would be litigations going on with the Association and then you would have the litigation going on just trying to stop them from purchasing it and then you would have the litigation about the illegal fees. That is what complicated the Solivita case. They had all those disputes going on. Then the CDD was also involved. Let’s assume the CDD wants to reengage and says ok we are going to buy it. We are going to have to go through that whole process again, the bond, the bond issuance. Again what my research showed is that the people sued to block the bond issuance. The court would not approve the bond issuance because they thought the price was inflated. We all know the price is inflated in this transaction. I am not disillusioned in saying that it is not inflated. The price is definitely inflated. The court wouldn’t approve the bond. I think with all of those things in place now I think that is what got them to settlement. You understand what I am saying because the court didn’t approve their bond, their clubhouse wasn’t buying it. So one of the conditions of the settlement I looked up the terms. All the terms aren’t public but just some of them are. One of the things that are in place for the potential settlement is that the clubhouse repurchased within so many days of the settlement, but they didn’t disclose the price. Apparently Solivita’s fair market value appraisal said that the price was like $19,000,000.  What they were trying to sell it to them for was like
$73,000,000. It was a huge difference. My guess is that they are negotiating a price now for that clubhouse in the settlement. It is not going to be the $73 million but I don’t know that it is going to be the $19 million either. Rather than retract this out even further waiting on that litigation to happen I think once Lennar is aware that ok we are not going to get any movement on closing this clubhouse then that is how you get them to the table to discuss. Like the CDD is no longer an option. The HOA is really not an option. Everybody is wanting us to get our fees do they still have arguments to be made the validity. In our documents the way they wrote it the club due are specifically I think it is in paragraph 6.
2. The club’s dues are in consideration of their building costs and the continued use by the community. One of the thing again in the court cases that they considered when they said that part of the reasons why they were disallowing the fees was because it wasn’t tied to an expense or something that could be paid to recover. Here again Lennar has played with the language, they created something to tie it to. This is to reimbursement us for the money that we paid in building the clubhouse. Will the court buy it probably not

because of the language but even if we look at this appeal it is three judges on here. They didn’t even agree.	One of them said they would dissent it back. He was the sole dissenting. The other one kind of agreed with the dissenter because it was about the statutory interpretation whether or not it is an assessment and whether or not this particular statute controlled it. There is no sure fire winning here but I think what is consistent is that they all agree that the dues should not be, at least one says that these dues can’t be collected for the purpose because it is supposed to be tied to an expense. Lennar tried to assign it to an expense. If you have the stomach to wait around for years. Ms. Duque: Just so the Board is aware, Carter Anderson has joined via teleconference and is raising his hand. Carter, I want you to know that I see your hand
raised.
Mr. Henderson: Essentially that kind of models this. I don’t know that we just want to just hold out and just wait. They filed the motion to try to kick onto arbitration. That motion has been pending for months now. I think that motion was filed in November. Nothing has happened. These things are going to be going back and forth. This is going to just drag out for years. How long do we have the stomach to just let our community be involved in this process? At some point it is going to start to affect our Association like your ability to deal with your own home.
Mr. Alejandro: Not only that but also the ability of holding them accountable for the property itself. We saw they were having issues with the cleanliness. We already saw the ramifications of the maintenance of it. I agree with you.
Mr. Henderson: I don’t want to be involved in the litigation because again that is just an expense that we potentially could have as an Association or as a CDD. I just think that if we are going to create leverage then we should try to create leverage sooner rather than later and not just wait out the litigation.
Ms. Salt: What leverage are you talking about it?
Mr. Henderson: If the CDD was to go forward with it and then we get to the bond hearing process and no judge will issue the bond so now Lennar.
Ms. Salt: You are trying to force the issue by going forward to buy it again and let the litigation sue us to stop the bond and that will maybe put us in a better negotiating position with Lennar?

Mr. Henderson: Sooner rather than later so far as trying to settle.
Ms. Salt: So force the issue by showing Lennar that even if we in good faith trying to buy it that our hands are tied then Lennar has no option and it might push them more towards settling.
Mr. Henderson: Yes.
Mr. Salt: For a lower fee also.
Mr. Henderson: Essentially they are saying with this fee is illegal we are removing the income stream and because this income stream can’t be included it is worth less so you should sell it to us for less.
Mr. Torres: I am not an attorney, but I would like for Carter to be able to respond. Ms. Duque: Go ahead Carter.
Mr. Anderson: First of all the Gundell case with the majority opinion that was signed on by two of those three appellate judges, Judge Starkill and Judge Cohen is the law of the State of Florida. The Florida Supreme Court had a chance to review that and reconsider it, and they declined so that makes it the law of the entire State. The dissenting opinion by Judge White is not the law of the State of Florida it is just simply a dissenting opinion. The majority opinion by Judge Cohen is absolutely the law of the State of Florida in fact right now in the legislative session in Tallahassee there is a bill in the senate that is trying to essentially codify, confirm, and restate 720 exactly. It takes all the major points out of the Gundell opinion to clarify that it is the law, which was the law before the opinion, and it is the law going forward. In other words, Judge Cohen got it right. I think Richard could provide the Senate bill number. It is my understanding that bill is probably not going to be on the agenda on the House of Representatives this year. It might not get passed into law this year. It doesn’t matter because all it says it the Gundell opinion was correct before it was entered. It is saying they got it right on 720. There is a couple of pieces of that bill which take it even further. The parts that take it further would be new, but they didn’t have anything to do with Gendell case. For example, the parts that take it further in the Senate bill basically say for profit businesses are not permitted to own mandatory clubs. That would be new. We didn’t challenge that in Gundell. We challenged the illegal club membership fee which is identical. By the way let me just introduce myself. I am counsel to John Gross and Richard Torres in the class action case that pending that John

Gross and Richard Torres vs Westview Club LLC. I am the lawyer to those two individuals. That case is in the early stages of a class action case. Lennar is fighting us on this. I think there were some comments about something going on in the Gundell case and I can give you an update on that because something happened in the last two weeks that are now public. There was an appeal going on of the attorney’s fee award in that case that is being settled along with all the other issues that are remaining in the class case. There were three issues remaining in the class case. There was the attorneys fee award, a contempt motion against the developer for violating the injunction which made the club membership fee illegal and then there were still issues to the turnover of the club. That entire thing is being resolved, and I think this is public on the class action website in that case the developer is going to pay an additional $22.6 million to the plaintiff class. So with the $65 million they paid before it is close to $88.6 million that they will have paid. They paid the first $65 million in December of 2023. The remaining payment still has to approved by the court. We are going to go back to the court to approve the settlement. If you go to Solivitaclassaction.com there is a summary of what happened in the last week or two. At the same time in a totally different negotiation the HOA Board there has agreed to buy, that community has 5,500 homes, twelve swimming pools, three clubhouses, lots of cabanas, tennis courts, parks, baseball fields, running trails and things like that, that property in 2017 was valued at $11,000,000 by the property appraiser of Polk County. In 2019 we did an appraisal that valued that property at $19,000,000. In 2024 Taylor Morrison the developer did an appraisal that suggested that property was worth
$43,000,000. You can the developer there was trying to sell and by the way the bond validation that we fought and won in 2017 the developer was trying to sell the property for
$72,000,000. We defeated the bond validation by just fighting the bond validation. It only takes one resident to fight the bond validation. If they defeat it is done. That is where we were headed before on this. In the Solivita community the HOA board has decided in the last two weeks, and you can go to Solivitahoa.com, I don’t know if it takes a sign in to get there, but they have a summary of what they have agreed to. They have agreed with the developer to pay $13,000,000 for not only the amenities club but for the developer sale center, for an RV lot that is three acres, for five different parcels of land throughout the community one of which is a five acre parcel and others. Every single piece of property

that the developer still owns in that humongous community is being sold for $13,000,000. It is very similar to this situation. In 2017 they tried to sell it to the CDD for $74,000,000. In the next 90 days the HOA is going to buy it for $13,000,000. It is a $61,000,000 savings. It would be as if in your case after we have the club membership declared illegal, which is the litigation fight. The class action case asked the court to determine that the club membership fee in Westview is illegal and that the developer has to pay back the club membership fees that you all have been paying. Those are the two things we are seeking. If we win that and after we win that it would be as if you all would be able to buy your club for about $1,000,000. It is saving 80 or 90% off the price that the developer wants. There is nothing in your club plan or in your HOA documents that requires your community to buy the club. It is an option. You can buy the club if you want to and you don’t have to. Lennar and Westview Club LLC controlled the CDD and the HOA when those were put together. They made up the club membership fee which the courts have already said is illegal and the legislator us saying that is illegal under Chapter 720. They are basing this
$8,700,000 purchase price on the illegal club membership fee that the Westview Club is charging. If your case goes the same pattern as the Solivita case first of all Solivita case had four appeals and that is why it took from filing in April 2017 to the trial court award which was October 20, 2021 till the final Florida Supreme Court decision where the $65 million dollars got paid in 2023. The case took four and ½ years and then the appeal took 2 years and then the $65 million dollars was delivered. It was 6 1/2years total. You all will not have those appeal delays because we they appealed class certification which we won. We appealed a slap suit, a counter claim which we won, and they had to pay attorney’s fees on and then they appealed the merits. All of those appeal issues there is case law on every issue in our favor so it is not expected that your case would have appeals. I would say to you and the class case is going to have court decision on Westview Club LLC, a Lennar subsidiary, Westview Club motion to dismiss and compel arbitration we anticipate that being heard in the next 60 to 90 days. We feel really good about our position in that. We can’t guarantee in that, but I think once we get through that hearing you are going to see pretty quick action by the trial court in the class action case. I will consider that a summary. I wanted to correct the record on what the law of the state is under the Gundell case and also kind of give you some background on what happened

in the Solivita case with respect to the clubhouse purchase which yes that is happening in the next 90 days at a savings of $61,000,000 to that community. If you extrapolate to an $8,700,000 purchase it would be a lot better for this community not to have any debt and then to have some type of option to buy the club for $1,500,000 or something like that.
Ms. Duque: Carter, I don’t want to interrupt you, but the Board is asking that we stop at this time.
Mr. Anderson: I will stop. I appreciate the opportunity to address the Board.
Inaudible at this time. Multiple speaking at this time.
Ms. Duque: We really appreciate it. For the record, may I have a vote to conclude Carter’s comments at this time, please?
Mr. Anderson: I am done.
Ms. Duque: Thank you, Carter. I really appreciate it. For the record, four of the five Supervisors voted to conclude the discussion. Thank you again, Carter; we appreciate you being here today.
Mr. Torres: Based your memo that you put on the Westview North CDD website is this not supposed to be brought up again until the case is closed is over.
Ms. Duque: It’s not something I should bring forward on my own. I will follow the direction of the Board of Supervisors and proceed with whatever the Board instructs me to do, and what is posted on the webpage reflects exactly what the Board asked me to include.
Mr. Henderson: I don’t think I have said anything different than what he said. I think he pretty much said the same thing that I said.
Mr. Torres: No you didn’t. You said it is going to on very long. It is not. This is going to be 18 months or two years.
Ms. Salt: I would like to go back to the proposal, the strategy that Casinova has brought up. First of all I did hear that progress is being made in the litigation. It sounds like if that motion to dismiss, if he wins that motion to dismiss then he saying things should move from there on. I think we should at least wait till then. I am also in terms of the strategy itself I think I am willing to risk, let’s say we do what you say. We go forward with trying to pursue the bond thing again and then we get shut down at the bond hearing.

Then we have incurred another $60,000 in legal expenses and we are still not going to buy the property with the idea that will bring Lennar to the table, maybe, maybe not.
Mr. Henderson: I think that is the same position we are in now. The idea is that this litigation is going to bring Lennar to the table, but the problem right now is we are making decisions based on a litigation that is happening that we don’t necessarily control. That litigation is ongoing. He estimated 90 days. What is that estimate based on? The court hasn’t issued an order saying I want a hearing in 90 days. If I didn’t understand court and how it can drag on I would probably say I agree. If an order has been sent saying we are going to hear this in 90 days that motion has been sitting there for 90 days. It hasn’t even been addressed in 90 days.
Multiple speaking at this time.
Ms. Duque: The meeting is being recorded and, with all due respect to everyone, I cannot recognize public comment unless I receive clear direction from the Board. If the Board wishes to allow a member of the public to speak, please provide that direction so we can proceed. I appreciate that we are having a very respectful discussion, and I believe each Supervisor is considering what is best for the community from their own perspective. With that in mind, let’s continue the conversation.
Mr. Henderson: What I am thinking about is the overall for the community as well. How long do we let this drag out? Do you understand what I am saying? There has to be some point. There is no way of predicting it. Lennar has the ability right now, they know what the law says. I didn’t say that the law didn’t say that those fees were not legal. I agreed that the fees were not legal. I have always had that position. I just didn’t think it was in the best interest to delay. That is what it was. It wasn’t that I didn’t think the fees were illegal I just didn’t think it was in the best interest to delay.
Mr. Torres: This is the first time definitively you are saying that the fees are illegal because you have been indifferent on that situation since this case was filed.
Mr. Henderson: I was just indifferent on your strategy of what you were trying to make us do. That is what I didn’t agree with. I still don’t necessarily agree with that.
Mr. Torres: Why?
Mr. Henderson: Because it is going to cost me in the long run money. This delay is going to cost at some point more money. I would like to take control of our clubhouse. It

is in the community where I live. I want to be able to say what is happening here. I don’t want to wait four years to do it or two years or three years to do it. I want to be able to come over here and enjoy it. I think there is other things I think we should do here that could make this clubhouse a better place then waiting and dragging and being tied up to someone’s litigation that we are not in. The fees are illegal. They took them and they couldn’t legally take them. There is nothing that bars us from getting our money back and it not that much.
Mr. Hanusowski: We previously already elected Abbie to speak on our behalf to negotiate with Lennar. We can check their pulse and see if they are willing to negotiate that price at this point and say we are not going to proceed because that is what already stopped us before. They were going to challenge the bond issuance the case with John Gross and Richard. I completely understand that and if that is the case we have already attempted once it is likely going to happen again. We don’t necessarily need to spend any legal fees or anything. We could have a simple phone conversation and see if they are willing to negotiate the price, come down to what we find reasonable. We are all going to disagree on it, but I think any savings from the current whatever $8,700,000. It is going to keep going up so that the end of the day we are going to pay Lennar more no matter what we do. Maybe we do revisit that and we see at least without any legal fees have a phone conversation with Juliana on the phone, Abbie, I don’t know if you are still willing to do that?
Mr. Henderson: Are you willing Abbie? Ms. Salt: You know.
Mr. Torres: I think you are the ideal person to be on this.
Ms. Duque: We have Carter, who wanted to comment. If the Board allows that.
Ms. Hanusowski: I guess before that Abbie do you have anything else that you wanted to say?
Ms. Salt: Yes I would be willing. I am opposed to going through the whole bond process and spending $60,000. I don’t think there is anything wrong with seeing what kind of settlement we could come to. I think it makes sense to have a conversation and talk to them.
Mr. Hanusowski: And see where they are at.

Ms. Salt: The Board would have to give me permission I guess to talk with our attorney and to see how actually that conversation is going to go with a view towards with trying to settle and come up with a price.
Mr. Alejandro: I agree with that but my only concern with having that conversation is I think to your point to talking to legal counsel and of course with your experience do we know what we are going in with kind of being in line with our objective is because I also don’t want to give Lennar the illusion that we are just checking your pulse because we are going to for this and then we don’t go for it. Then it is going to be even worse.
Mr. Hanusowski: We can certainly revisit the conversation of how we approach it at the next meeting. If it is 60 to 90 days that kind of falls in line with where this might be. At that point we could have a discussion about where we think the price might be. Maybe at that point maybe counsel could also have some thoughts on it as well. Our original thought when we were going through this is to actually have an assessment of the property to have a number at least that we were working with. Maybe we revisit that aspect of it. Maybe that negotiation starts at $1,000,000 or whatever that amount might be. Obviously I don’t think it is going to be there. All of these numbers are kind made up at the end of the day.
Mr. Henderson: I think number-wise you could get an appraisal, someone would have to pay for the appraisal but number-wise whatever it cost for them to build this bad boy.
Ms. Salt: $200,000 it cost.
Mr. Henderson: It only cost $200,000. Ms. Salt: Less than a million.
Mr. Henderson: So it cost them less than a million to build it. So one of the other things that the docs reveal. The docs reveal that and people will disagree on this essentially to make the home affordable that is why it was structured like this. It was so people could afford to buy their homes. Think about it this way if the clubhouse hadn’t been thrown in with it for them to get their profit that they intended to make each would have had to pay about probably $15,000 more their home at the time of buying. Is it true, does it matter, that was essentially how they did it. Unfortunately they misread the law in structuring that way and they made a mistake. They are going to take a hit on it. They are

going to take a loss no matter it ends up. Again in dealing that time of that loss do I would I like to continue where I have to deal with this scenario. I think it just adds extra stress to the owners here, extra stress to the people here and we don’t know what the unintended consequences of all of this is going to be in the end.
Mr. Hanusowski: I guess we should add this to the agenda for Cinco de Mayo.
Ms. Duque: I guess I have a direction from the Board to authorize Abbie to get in contact with District counsel, myself, and Lennar.
Mr. Alejandro: Yes. I say the next agenda we talk amongst ourselves in May.
Multiple people are speaking at the same time at this point.
Ms. Duque: I need a direction from the Board.
Mr. Hanusowski: The meeting in May, I think we would like or at least I would like, I think we should get a proposal for doing the assessment of the property.
Ms. Salt: You mean an appraisal?
Mr. Hanusowski: Yes. I think we already have a quote for that before. We would have to see if it is still valid.
Ms. Duque: We did reach out, but remember everything was stopped. I can reach out to them again.
Mr. Hanusowski: Checking their pulse and then maybe we will speak to them first and then get the appraisal. I think we can discuss that at the next meeting and focus on that aspect of it.
Mr. Torres: Is it possible to get a third party appraiser as opposed to anybody who has ties to Lennar.
Ms. Duque: That was the request since the beginning.
Mr. Hanusowski: I think we can open it up to comments yes.
Ms. Duque: Carter, go ahead. Carter is no longer there, but there is a meeting chat. It says Lennar lawyers have asked that the motion to dismiss be set for a hearing in 60 to 90 days, and we, as counsel to the plaintiffs, have agreed to set that hearing. I apologize that I have to drop off for another meeting. As counsel to the plaintiffs in the class action, John Gross and Richard Torres, I will be happy to attend the next CDD meeting and answer all questions about the class action case, and happy to be on any phone call. I am sorry, I have to drop that is simply not accurate. I don’t know what he

was referring to. Once again, this is the meeting chat. The club membership fee is illegal. They are going to stop collecting illegal profits. Those are the comments from Carter. Then I know John had another comment too.
Mr. Salt: I want to respond to what Casinova said and Casinova’s points and also some other conversation. I think the top of concerns the time frame the long drawn out thing he just shared a time frame that was 6 years for the initial case but I saw a pretty good progress within two to four years that they were winning each step of the way meaning they are getting more and more information as that six years went along which gives the people confidence to continue along. I think we are in the same position here. In the next one to two years we might not be done but we will have a lot more information. Would you agree with that?
Mr. Torres: 100%.
Mr. Salt: Casinova do you think that is a fair point? That in one or two years we will have more information potentially.
Mr. Henderson: I think the facts are the facts.
Mr. Salt: In terms of the court proceedings we will get further along right? Mr. Henderson: Depending on when the court decides to take it up.
Mr. Salt: If you disagree that is fine. I will continue. I think that it is a very obvious thing that we are going to have a lot more information in the next 60 to 90 days maybe or within the next year or 18 months. If nothing happens then we wasted our time. The whole thing is about risk versus reward. I see it as we have an entire year right now for free. We already lost the 2025 price maybe, the 2026 price we have until the end of the year so why not move this along. I think negotiating with Lennar is premature. I think that the more time that goes on they are in a weaker and weaker position. All the legislation is on our favor. Everything is moving in our favor so the longer we drag this out the better price we can negotiate with Lennar from my perspective. I think that we are probably not going to get $1,000,000 unless we really go through the whole thing of the court case but can get them down to $5,000,000 or $4,000,000 or something like that I think that is very realistic. I think negotiating right now we are talking about a price close to the asking price. I think it is too soon.

Mr. Hanusowski: I think if we go in there with the price that we would want, let’s say $3 million to $5 million if we go in there: one they won’t likely let it go and not challenge our bond issuance and that could be part of our argument. Two is, we are willing to give you this. Let them come back but we don’t move forward.
Mr. Salt: They don’t mind waiting and they have a lot of resources. I think if we get a little further along with our teeth into this case. One or two more points. I think the savings are substantial. I would love to get control of this building and clean it the way we want but compared to saving the community like $8,000,000 I would rather get the
$8,000,000. Is it that bad? What is stressful to the community? You mentioned it is stressful to the community what is exactly stressful?
Mr. Henderson: I think it is stressful to community to when they come over. I have had people still calling me thinking that I am on the HOA board because they didn’t like that the kids from across the street were over here tearing up the pool. Again I still think there is some costs that can be saved. You have a management company right here. We are paying double management fees. You can save on landscaping. There is other issues.
Mr. Salt: If you don’t mind I am going to summarize what I am hearing, which is we are worried about control of the security.
Mr. Henderson: No. You are trying to summarize what I am saying. It is not just one factor that is playing into my decision. It is not just about the decision it is about the strategy of how do we get this matter resolved sooner rather than later. That is really my concern. How do we resolve this?
Mr. Salt: What is the downside of the two years versus one year? Considering we can save $8,000,000.
Ms. Salt: $4,000,000.
Mr. Henderson: What is the downside of engaging sooner rather than later? Mr. Salt: We don’t have the leverage yet.
Mr. Henderson: We do have the leverage because the law says these fees are illegal. We know that. Your own guy that you guys believe in just said that the law says they are illegal so there is nothing for them to win in. He said that is the law of the land.

Apparently the law of the land doesn’t mean anything because they are still charging us and we are still paying it.
Mr. Torres: You will still be able to get that money back.
Mr. Henderson: Right that is my point. We can get it regardless. As far as the strategy of trying to force them into a position I think Abbie kind of articulated it better than I did, which is we came in good faith and are still trying to move forward with it, but we know that no court is going to approve that bond with this complaint. Now we have taken two things from them like the Association can’t buy because it is illegal and not the CDD can’t buy it because it is illegal we know that is a potential outcome here why wait four years? Why let you accumulate all these fees?
Mr. Hanusowski: And you can have the money now. Mr. Torres: 18 months or two years.
Mr. Henderson: We have already been here for six months. It is not 18 months.
We are still in the beginning phase.
Mr. Salt: I just wanted to clarify you position a little bit and I will say my last thing here which is what I am hearing is and I know there is more to it but just to summarize what we are talking about is the control of the operations of this building, the double extra expenses, saving money, these kinds of things I think financially speaking it doesn’t even matter because the amount of money we are going to save with the negotiation is way bigger than these savings on monthly fees here. The financial consideration is irrelevant of running this clubhouse and I think that the stress we are going to deal with the kids as an HOA community.
Mr. Henderson: No there is a financial stress currently because the people are having to pay their dues. Sometimes when you make decisions do I have the money to pay everything that I need to pay right now.
Mr. Salt: Financially speaking it is to different boards.
Multiple people are speaking at this time.
Mr. Salt: I think that is it. I think we are getting better and better leverage. I might sense and I could be wrong on this, I think we are tiny bit premature. I think six months from now or a year from now we are going to be in a better position negotiating wise.

Ms. Duque: I have someone else from the audience who would like to make a comment.
Mr. Cooper: Just so everyone knows I don’t think one side is stronger than the other per se. I believe the fees are illegal. I don’t think that is the argument. I do agree there is a stress on the community. Noone can enjoy the clubhouse. To Casinova’s point people want to enjoy things now rather then later. There may be individuals that want to see value in their money now than in two to four years. I think we have situations where people are selling their houses. I have heard plenty of people say Mr. Cooper was inaudible at this time. I can’t enjoy the amenities that I pay for here. I think that is a big thing to look into right? Another point that I don’t hear anybody referencing is that Lennar Mr. Cooper was inaudible at this time legislation as well that would make forever fees legal. I think that goes into legislation this year.
Mr. Torres: I am sorry can you repeat that please?
Mr. Cooper: It goes into legislation this year. If that passes Lennar doesn’t even have to sell the clubhouse to us anymore. They can keep it. Will they? Probably not. However that pretty much wipes out that case and now we are stuck paying $9.5 million or we go to next year and it goes up $10.2 million.
Mr. Henderson: He is saying there is another side of the issue.
Mr. Cooper: I think we are looking at from one side. What if Lennar prevails? I think they lost by one vote last year.
Mr. Torres: What do you mean by one vote last year?
Mr. Cooper: When they went to pass it, one lady voted against it and that pretty knocked it down. I think if they pass it this year.
Mr. Torres: Who are you talking about the Senate or the House of Representatives? Mr. Cooper: I forgot which one it is.
Mr. Henderson: The legislator they tried to get it passed last year and they lost by one vote.
Mr. Cooper: If they pass their part of it and that does become legal now and they we are not selling to you at all we are going to keep it forever. How do we feel about that I am curious? We never talk about that. For me personally and that passes and I am stuck paying for this and whatever fee they put on us I am going to be quite upset. Quite

frankly you and John made a decision based on yourselves not the community but yourselves and now I am paying whatever Lennar tells me to.
Mr. Torres: Are you finished? Mr. Cooper: Yes.
Mr. Torres: I would say this, I am not a lawyer and how am I supposed to debate against somebody who has won $65 million plus and has ten different cases out there that are substantially similar to our community? I am not saying this is 100% we are going to win. It is not the case. I am not disillusioned at all, but what I do see is continuous movement forward in our favor. As far as I don’t know who that one person is but there is a Senator Bradley who has put through a bill and has passed in the senate and I think Senator Boyd who has also concurred with this illegal club fees so is this one person that I continuously hear about that is against it?
Mr. Cooper was inaudible at this time.
Mr. Torres: Can you share that article with me?
Ms. Duque: I want to protect you Richard. Send that information to me and I will deliver the information to Richard.
Mr. Torres: Can we talk individually to the Homeowner’s Association Board of Directors?
Ms. Duque: I would like the attorney to provide that legal guidance.
Mr. Hanusowski: I think risks exist. A lot of communities are moving these lovely subscription models so if Lennar gets to win they get to keep these forever fees and it sucks. I do think that we check-in May deciding how we move forward and then negotiating that price further down from what it is currently. I think if we could come to amiable terms I think we should if the chance exists move forward if they give us a good deal on that price and then still continue for lawsuit for getting our fees back.
Ms. Duque: Ayrenten if you provide me with that information I will send that to the entire Board of Supervisors. I appreciate it.
Mr. Torres: Are we not allowed to have these conversations?
Ms. Duque: Richard, I’m not an attorney, so I strongly recommend that each of you discuss this directly with your legal counsel. That’s all I can offer on that point, but I am more than willing to receive and review any information you’d like to share.

Mr. Torres: Understood. Gabby are you going to be our attorney from now on?
Ms. Fernandez: More than likely yes depending on if you move forward with the clubhouse.
Mr. Torres: Can you provide us your contact information? Ms. Fernandez: Yes.
A resident was speaking and could not be understood.
Mr. Hanusowski: Which is similar to the case that we have had previously. Lennar was willing to add the furniture, the fountains, and certain other items within the price of the clubhouse currently. Maybe as we all said it looks like things are leaning towards our benefit at which point I think negotiating that price down to what we would like sounds like it could potentially work. They might say no. At that point we hold on and maybe see how it works before we meet again, which is every two months. At that point we could reevaluate and see how we continue. My thought last year was that we were moving forward with this, this year. Now that process ends up happening I would love to own the clubhouse. I would love to have ownership of this space and see who manages it, how we manage it, how security is done, how the cleanliness of the clubhouse is done. I think everyone wants that. I think reaching out to our management company to communicate to Vesta to then tell them to clean this place up and then it takes months it is ridiculous. I haven’t been in this pool for over six months.
Mr. Torres: It is in awful condition, and I appreciate what you are saying and you are right but here is the thing. These little things that you are talking about that they want to negotiate provide us this and provide us that is a drop in the bucket for Lennar.
Mr. Hanusowski: Which is ok.
Mr. Torres: Where are you coming up with $4 million or $5 million dollars?
Mr. Hanusowski: It is arbitrary number right now. I don’t know the value of this. Mr. Torres: That is why we need to get a property value.
Mr. Hanusowski: Right. That is what we said last year. That is kind of my point.
Where are you drawing the line? Do you have a price? It is not going to be zero.
Mr. Torres: It is definitely not going to be zero however in theory it should be zero based on the illegal club fees and the formula. However it is probably not going to be

zero. Is a million dollars a starting point? I understand 20% is the amount of money that they get on their returns on each home. Is that reasonable?
Mr. Henderson: I am not a developer so I can’t really say.
Multiple people speaking at this time.
A resident: Has Lennar ever attended a meeting to discuss on it? Mr. Henderson: They are not going to do that.
Mr. Hanusowski: The conversation that I had with them and Juliana on the phone originally when we were approaching this when I wanted to get my information was they felt that their case was strong, and I believe that it might have been before you guys filed anything. They were as rigid with their fee including I think we had $180,000 worth of additional stuff that they were willing to include in the price of the clubhouse which isn’t a crazy difference or drop in the bucket as you said.
Mr. Cooper: I think everybody is looking at it from Mr. Cooper was inaudible at this
time.
Multiple conversations happening at this point.
Mr. Torres: He brought up something it is beyond that already with Solivita. Just
the past couple of weeks it has already progressed. It is moving forward. Time is on our side. Things are moving in a positive direction.
Multiple conversations happening at this time and nothing can be understood.
Mr. Hanusowski: I think at this moment we can motion to adjourn.
EIGHTH ORDER OF BUSINESS	Adjournment

On MOTION by Mr. Hanusowski seconded by Mr. Henderson with all in favor, the meeting was adjourned.

Assistant Secretary/Secretary	Chairman/Vice Chairman

Westview North	
Community Development District	

Approved Proposed Budget	
FY 2027	

Table of Contents

1-2		General Fund

	Narratives

	Debt Service Fund Series 2022

	Series 2022 Amortization Schedule

	Assessment Schedule 

Administrative	
Supervisor Fees	
FICA Taxes	
Engineering	
Attorney	
Annual Audit	
Assessment Administration	
Arbitrage Rebate	
Dissemination Agent	
Trustee Fees	
Management Fees	
Information Technology	
Website Maintenance	
Telephone	
Postage & Delivery	
Insurance General Liability	
Printing & Binding	
Legal Advertising	
Other Current Charges	
Office Supplies	
Dues, Licenses & Subscriptions	
*1st Quarter Operating Capital	

Westview North	
Community Development District	
Approved Proposed Budget	
General Fund	

REVENUES:

Special Assessments - Tax Roll	
Interest Income	
Misc. Income	
Carry Forward Surplus	

$	193,919	$	186,702	$	7,217	$	193,919	$	323,152	
1,000	996	204	1,200	1,000	
-	2,851	-	2,851	-	
12,111	-	-	-	-	

TOTAL REVENUES	$	207,030	$	190,549	$	7,421	$	197,970	$	324,152	

EXPENDITURES:	

$	7,200	

$	3,600	

$	3,000	

$	6,600	

$	12,000	
	551	275	230	505	918	
	5,000	53	4,948	5,000	8,000	
	15,000	22,396	11,065	33,461	45,000	
	5,200	5,200	-	5,200	5,300	
	2,544	2,544	-	2,544	2,697	
	550	550	-	550	550	
	6,238	3,119	3,119	6,238	6,612	
	4,445	4,445	-	4,445	4,445	
	39,130	19,565	19,565	39,130	41,478	
	1,134	567	567	1,134	1,202	
	1,134	567	567	1,134	1,202	
	50	-	50	50	50	
	100	57	43	100	100	
	6,395	6,163	-	6,163	6,779	
	100	57	43	100	100	
	2,500	-	2,500	2,500	2,500	
	2,500	1,191	809	2,000	2,550	
	75	-	75	75	75	
	175	175	-	175	175	
	-	-	-	-	75,000	
TOTAL ADMINISTRATIVE	$	100,021	$	70,523	$	46,580	$	117,103	$	216,733	

Westview North	
Community Development District	
Approved Proposed Budget	
General Fund	

Operations & Maintenance

Field Expenditures

Field Management	$	12,720	$	6,360	$	6,360	$	12,720	$	13,483	
Landscape Maintenance	62,289	30,236	30,236	60,472	63,258	
Plant Replacement	3,000	920	-	920	4,527	
Lake & Canal Maintenance	9,000	4,200	4,200	8,400	8,651	
Preserve Maintenance	3,000	-	-	-	3,000	
Stormwater Drainage Maintenance	3,500	-	-	-	3,500	
Lift Station	4,000	-	-	-	4,000	
R&M - Entry Road	2,000	-	-	-	2,000	
Repairs & Maintenance	5,000	921	518	1,439	2,500	
Contingency	2,500	-	-	-	2,500	

TOTAL FIELD EXPENDITURES	$	107,009	$	42,637	$	41,314	$	83,950	$	107,419	

TOTAL EXPENDITURES	$	207,030	$	113,160	$	87,894	$	201,053	$	324,152	

EXCESS REVENUES (EXPENDITURES)	$	-	$	77,389	$	(80,472)	$	(3,083)	$	-	

Description	Assessable	Net	Gross	FY2026	FY 2027	Increase /	
	**Units	Assessment	Assessment	Gross Per Unit	Gross Per Unit	(Decrease)	

Single Family	102	$	40,794	$	42,941	$	252.63	$	420.99	$	168.36	
Townhomes	285	113,983	119,982	252.63	420.99	168.36	
Villas	421	168,375	177,237	252.63	420.99	168.36	

TOTAL	808	$	323,152	$	340,160	

Note:	
* 1st Quarter Operating Capital - to cover first three months of operating & maintenance expenditures.	
**O&M annual assessments - 808 units within the Districts comprising of the North & South Parcels.	

REVENUES	
Special Assessments-Tax Roll	
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year.	
Interest	
The District earns interest on the monthly average collected balance for each of their investment accounts.	
Expenditures - Administrative	
Supervisors Fees	
Chapter 190 of the Florida Statutes allows for members of the Board of Supervisors to be compensated
$200 per meeting in which they attend. The budgeted amount for the fiscal year is based on all supervisors attending 6 meetings.	
FICA Taxes	
Payroll taxes on Board of Supervisor’s compensation. The budgeted amount for the fiscal year is calculated at 7.65% of the total Board of Supervisor’s payroll expenditures.	
Engineering	
The District's engineer will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review of invoices, and other specifically requested assignments.	
Attorney	
The District’s Attorney, will be providing general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.	
Annual Audit	
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from the previous year engagement plus anticipated increase.	
Assessment Administration	
GMS SF, LLC provides assessment services for closing lot sales, assessment roll services with the local Tax Collector and financial advisory services.	
Arbitrage Rebate	
The District is required to have an annual arbitrage rebate calculation prepared for the Series 2015, Special Assessment Refunding Bonds. The District has contracted with LLS Tax Solutions to perform this calculation.	
Dissemination Agent	
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.	
Trustee Fees	
The District bonds will be held and administered by a Trustee. This represents the trustee annual fee.	
Management Fees	
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-South Florida, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.	
Information Technology	
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services – South Florida, LLC.	
Website Maintenance	
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links
to useful websites regarding Compliance issues. This website will be maintained by GMS-SF, LLC and updated monthly.	

Expenditures - Administrative (continued)			
Telephone			
New internet and Wi-Fi service for Office.			
Postage and Delivery			
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.	
Insurance General Liability			
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.	
Printing and Binding			
Copies used in the preparation of agenda packages, required mailings, and other special projects.	
Legal Advertising			
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper
of general circulation.	
Other Current Charges			
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.	
Office Supplies			
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.	
Due, Licenses & Subscriptions			
The District is required to pay an annual fee to Florida Department of Commerce for $175.	
1st Quarter Operating Capital			
This fund is allocated to cover for the first three months of operating & maintenance expenditures that the District shall incur.	
Expenditures - Administrative			
Field Manager			
The supervision and on-site management of the District. The responsibilities include reviewing contracts and other maintenance
related items.	
Vendor:	Monthly :	Yearly :	
Governmental Mgmt Services S-FL, LLC.	$1,123.60	$13,483.00	
Landscape Maintenance			
The District will enter into a contract for the monthly maintenance of common areas.	
Vendor / Services:	Monthly :	Yearly :	
Dixie Landscape, LLC.	$5,271.50	$63,258.00	
Plant Replacement			
The cost associated with any replacement of landscaping during the year.			
Lake & Canal Maintenance			
The District will enter into a contract for the monthly maintenance of the District lakes and canal.	
Vendor / Services:	Monthly :	Yearly :	
Southeast Land & Water Management	$721.00	$8,651.00	
Preserve Maintenance			
The District will enter into a contract for the monthly maintenance of the preserve areas.	
Stormwater Drainage Maintenance			
The District incurs repairs and maintenance which could include vacuum, clearing, desilting, dredging, and repair services with
respect to certain District drainage structures.	
Lift Station			
The District will enter into a contract for the monthly maintenance of the District lift station.	
R&M - Entry Road			
This expense will be allocated to the upkeep of the entry road of the District.	
Repairs & Maintenance			
Any miscellaneous repairs not included in another budget line item.			
Contingency			
Represents any un-budgeted expense.			

Westview North	
Community Development District	
Approved Proposed Budget	
Debt Service Series 2022 Special Assessment Bonds	

Adopted Budget	Actuals Thru	Projected Next	Projected Thru	Approved Proposed Budget	
Description	FY2026	3/31/26	6 Months	9/30/26	FY 2027	

REVENUES:

Special Assessments-On Roll	$	991,280	$	954,388	$	36,892	$	991,280	$	991,280	
Interest Earnings	32,000	21,895	10,948	32,843	20,000	
Carry Forward Surplus (1)	477,149	444,691	-	444,691	473,660	

TOTAL REVENUES	$  1,500,429	$  1,420,974	$	47,840	$  1,468,814	$	1,484,941	

EXPENDITURES:

Interest - 12/15	
Interest - 6/15	
Principal - 6/15	

$	385,531	$	385,531	$	-	$	385,531	$	380,156	
385,531	-	385,531	385,531	380,156	
215,000	-	215,000	215,000	225,000	

TOTAL EXPENDITURES	$	986,063	$	385,531	$	600,531	$	986,063	$	985,313	

Other Sources/(Uses)

Interfund transfer In/(Out)	$	-	$	(9,091)	$	-	$	(9,091)	$	-	

TOTAL OTHER SOURCES/(USES)	$	-	$	(9,091)	$	-	$	(9,091)	$	-	

TOTAL EXPENDITURES	$	986,063	$	394,622	$	600,531	$	995,154	$	985,313	

EXCESS REVENUES (EXPENDITURES)	$	514,366	$  1,026,352	$	(552,692)	$	473,660	$	499,628	

Interest Due 12/15/27	 $	374,531 	
	 $	374,531 	

(1) Carry Forward is Net of Reserve Requirement

#REF!	Assessable	Net	Gross	FY2026	FY 2027	Increase /	
	Units	Assessment	Assessment	Gross Per Unit	Gross Per Unit	(Decrease)	

Single Family	102	$	143,820	$	151,389	$	1,484.21	$	1,484.21	$	-	
Townhomes	285	359,101	378,001	1,326.32	1,326.32	-	
Villas	421	488,359	514,062	1,221.05	1,221.05	-	
TOTAL	808	$	991,280	$  1,043,453				

Westview North	
Community Development District	
AMORTIZATION SCHEDULE	
Debt Service Series 2022 Special Assessment Bonds	

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	

12/15/24	$	13,415,000	5.000%	$	-	$	390,656	$	390,656	
06/15/25	13,415,000	5.000%	205,000	390,656		
12/15/25	13,210,000	5.000%	-	385,531	981,188	
06/15/26	13,210,000	5.000%	215,000	385,531		
12/15/26	12,995,000	5.000%	-	380,156	980,688	
06/15/27	12,995,000	5.000%	225,000	380,156		
12/15/27	12,770,000	5.000%	-	374,531	979,688	
06/15/28	12,770,000	5.000%	235,000	374,531		
12/15/28	12,535,000	5.000%	-	368,656	978,188	
06/15/29	12,535,000	5.000%	250,000	368,656		
12/15/29	12,285,000	5.750%	-	362,406	981,063	
06/15/30	12,285,000	5.750%	260,000	362,406		
12/15/30	12,025,000	5.750%	-	354,931	977,338	
06/15/31	12,025,000	5.750%	275,000	354,931		
12/15/31	11,750,000	5.750%	-	347,025	976,956	
06/15/32	11,750,000	5.750%	295,000	347,025		
12/15/32	11,455,000	5.750%	-	338,544	980,569	
06/15/33	11,455,000	5.750%	310,000	338,544		
12/15/33	11,145,000	5.750%	-	329,631	978,175	
06/15/34	11,145,000	5.750%	330,000	329,631		
12/15/34	10,815,000	5.750%	-	320,144	979,775	
06/15/35	10,815,000	5.750%	350,000	320,144		
12/15/34	10,465,000	5.750%	-	310,081	980,225	
06/15/36	10,465,000	5.750%	370,000	310,081		
12/15/36	10,095,000	5.750%	-	299,444	979,525	
06/15/37	10,095,000	5.750%	390,000	299,444		
12/15/37	9,705,000	5.750%	-	288,231	977,675	
06/15/38	9,705,000	5.750%	415,000	288,231		
12/15/38	9,290,000	5.750%	-	276,300	979,531	
06/15/39	9,290,000	5.750%	440,000	276,300		
12/15/39	8,850,000	5.750%	-	263,650	979,950	
06/15/40	8,850,000	5.750%	465,000	263,650		
12/15/40	8,385,000	5.750%	-	250,281	978,931	
06/15/41	8,385,000	5.750%	495,000	250,281		
12/15/41	7,890,000	5.750%	-	236,050	981,331	
06/15/42	7,890,000	5.750%	520,000	236,050		
12/15/42	7,370,000	5.750%	-	221,100	977,150	
06/15/43	7,370,000	6.000%	555,000	221,100		
12/15/43	6,815,000	6.000%	-	204,450	980,550	
06/15/44	6,815,000	6.000%	590,000	204,450		
12/15/44	6,225,000	6.000%	-	186,750	981,200	
06/15/45	6,225,000	6.000%	625,000	186,750		
12/15/45	5,600,000	6.000%	-	168,000	979,750	
06/15/46	5,600,000	6.000%	665,000	168,000		
12/15/46	4,935,000	6.000%	-	148,050	981,050	
06/15/47	4,935,000	6.000%	705,000	148,050		
12/15/47	4,230,000	6.000%	-	126,900	979,950	
06/15/48	4,230,000	6.000%	745,000	126,900		
12/15/48	3,485,000	6.000%	-	104,550	976,450	
06/15/49	3,485,000	6.000%	795,000	104,550		
12/15/49	2,690,000	6.000%	-	80,700	980,250	
06/15/50	2,690,000	6.000%	845,000	80,700		
12/15/50	1,845,000	6.000%	-	55,350	981,050	
06/15/51	1,845,000	6.000%	895,000	55,350		
12/15/52	950,000	6.000%	-	28,500	978,850	
06/15/52	950,000	6.000%	950,000	28,500	978,500	
Total			$	13,415,000	$	14,401,200	$	27,816,200	

Westview North	
Community Development District	
Non-Ad Valorem Assessments Comparison	
2026 - 2027	

Description	O&M Units	Bonds Units
2022	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit	
	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	

Single Family	

102	

102	

$420.99	

$252.63	

$168.36	

$1,484.21	

$1,484.21	

$0.00	

$1,905.20	

$1,736.84	

$168.36	
Townhomes	285	285	$420.99	$252.63	$168.36	$1,326.32	$1,326.32	$0.00	$1,747.31	$1,578.95	$168.36	
Villas	421	421	$420.99	$252.63	$168.36	$1,221.05	$1,221.05	$0.00	$1,642.04	$1,473.68	$168.36	
Total	808	808										

Page 7

RESOLUTION 2026-03
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE WESTVIEW NORTH COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Westview North Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) 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 general-purpose government(s) 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 on the Proposed Budget 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 in accordance with Section 189.016, Florida Statutes; 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.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE WESTVIEW NORTH COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. RECITALS

The foregoing recitals are hereby incorporated as findings of fact of the Board.

SECTION 2.  BUDGET

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.

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 Westview North Community Development District for the Fiscal Year Ending September 30, 2027.”

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes and shall remain on the website for at least two (2) years.

SECTION 3.  APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2027, the sum(s) set forth in Exhibit A 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 as set forth in Exhibit A.

SECTION 4.  BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 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 this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 5. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 5th DAY OF May, 2026.

ATTEST:	WESTVIEW NORTH COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair / Vice Chair

Exhibit A:	FY 2027 Budget

RESOLUTION 2026-04

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE WESTVIEW NORTH COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING NON-AD VALOREM SPECIAL ASSESSMENTS FOR FISCAL YEAR 2027; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Westview North Community Development District (the “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 Miami-Dade County, Florida (the “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 (the “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, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), attached hereto as Exhibit A and incorporated by reference herein; 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 special and peculiar beneﬁt to lands within the District; and

WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose non-ad valorem special assessments (the “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 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 2027; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such 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 of the Westview North Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, 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 WESTVIEW NORTH COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. RECITALS. The foregoing recitals are hereby incorporated as ﬁndings of
fact of the Board.
SECTION 2. BENEFIT & ALLOCATION FINDINGS. The Board hereby ﬁnds and determines that 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, as shown in Exhibits A and B, is hereby found to be fair
and reasonable.

SECTION 3. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection of non-ad valorem special assessments, an 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 4. COLLECTION. The collection of the operation and maintenance special Assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect non-ad valorem 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 such 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 5. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, 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 6. 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 7. 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.

SECTION 8. EFFECTIVE DATE. This Resolution shall take eﬀect upon the passage and
adoption of this Resolution by the Board.

PASSED AND ADOPTED this 5th day of May2026.

ATTEST:	WESTVIEW NORTH COMMUNITY DEVELOPMENT DISTRICT

By:	
Secretary/Assistant Secretary	Chair / Vice Chair

Exhibit A:	Adopted Budget for Fiscal Year 2027
Exhibit B:	Assessment Roll

Folio	O&M	
30-2127-034-0010	$420.95	
30-2127-034-0020	$420.95	
30-2127-034-0030	$420.95	
30-2127-034-0040	$420.95	
30-2127-034-0050	$420.95	
30-2127-034-0060	$420.95	
30-2127-034-0070	$420.95	
30-2127-034-0080	$420.95	
30-2127-034-0090	$420.95	
30-2127-034-0100	$420.95	
30-2127-034-0110	$420.95	
30-2127-034-0120	$420.95	
30-2127-034-0130	$420.95	
30-2127-034-0140	$420.95	
30-2127-034-0150	$420.95	
30-2127-034-0160	$420.95	
30-2127-034-0170	$420.95	
30-2127-034-0180	$420.95	
30-2127-034-0190	$420.95	
30-2127-034-0200	$420.95	
30-2127-034-0210	$420.95	
30-2127-034-0220	$420.95	
30-2127-034-0230	$420.95	
30-2127-034-0240	$420.95	
30-2127-034-0250	$420.95	
30-2127-034-0260	$420.95	
30-2127-034-0270	$420.95	
30-2127-034-0280	$420.95	
30-2127-034-0290	$420.95	
30-2127-034-0300	$420.95	
30-2127-034-0310	$420.95	
30-2127-034-0320	$420.95	
30-2127-034-0330	$420.95	
30-2127-034-0340	$420.95	
30-2127-034-0350	$420.95	
30-2127-034-0360	$420.95	
30-2127-034-0370	$420.95	
30-2127-034-0380	$420.95	
30-2127-034-0390	$420.95	
30-2127-034-0400	$420.95	
30-2127-034-0410	$420.95	
30-2127-034-0420	$420.95	
30-2127-034-0430	$420.95	
30-2127-034-0440	$420.95	

	
Folio	O&M	
30-2127-034-4060	$420.95	
30-2127-034-4070	$420.95	
30-2127-034-4080	$420.95	
30-2127-034-4090	$420.95	
30-2127-034-4100	$420.95	
30-2127-034-4110	$420.95	
30-2127-034-4120	$420.95	
30-2127-034-4130	$420.95	
30-2127-034-4140	$420.95	
30-2127-034-4150	$420.95	
30-2127-034-4160	$420.95	
30-2127-034-4170	$420.95	
30-2127-034-4180	$420.95	
30-2127-034-4190	$420.95	
30-2127-034-4200	$420.95	
30-2127-034-4210	$420.95	
30-2127-034-4220	$420.95	
30-2127-034-4230	$420.95	
30-2127-034-4240	$420.95	
30-2127-034-4250	$420.95	
30-2127-034-4260	$420.95	
30-2127-034-4270	$420.95	
30-2127-034-4280	$420.95	
30-2127-034-4290	$420.95	
30-2127-034-4300	$420.95	
30-2127-034-4310	$420.95	
30-2127-034-4320	$420.95	
30-2127-034-4330	$420.95	
30-2127-034-4340	$420.95	
30-2127-034-4350	$420.95	
30-2127-034-4360	$420.95	
30-2127-034-4370	$420.95	
30-2127-034-4380	$420.95	
30-2127-034-4390	$420.95	
30-2127-034-4400	$420.95	
30-2127-034-4410	$420.95	
30-2127-034-4420	$420.95	
30-2127-034-4430	$420.95	
30-2127-034-4440	$420.95	
30-2127-034-4450	$420.95	
30-2127-034-4460	$420.95	
30-2127-034-4470	$420.95	
30-2127-034-4480	$420.95	
30-2127-034-4490	$420.95	

Folio	O&M	
30-2127-034-0450	$420.95	
30-2127-034-0460	$420.95	
30-2127-034-0470	$420.95	
30-2127-034-0480	$420.95	
30-2127-034-0490	$420.95	
30-2127-034-0500	$420.95	
30-2127-034-0510	$420.95	
30-2127-034-0520	$420.95	
30-2127-034-0530	$420.95	
30-2127-034-0540	$420.95	
30-2127-034-0550	$420.95	
30-2127-034-0560	$420.95	
30-2127-034-0570	$420.95	
30-2127-034-0580	$420.95	
30-2127-034-0590	$420.95	
30-2127-034-0600	$420.95	
30-2127-034-0610	$420.95	
30-2127-034-0620	$420.95	
30-2127-034-0630	$420.95	
30-2127-034-0640	$420.95	
30-2127-034-0650	$420.95	
30-2127-034-0660	$420.95	
30-2127-034-0670	$420.95	
30-2127-034-0680	$420.95	
30-2127-034-0690	$420.95	
30-2127-034-0700	$420.95	
30-2127-034-0710	$420.95	
30-2127-034-0720	$420.95	
30-2127-034-0730	$420.95	
30-2127-034-0740	$420.95	
30-2127-034-0750	$420.95	
30-2127-034-0760	$420.95	
30-2127-034-0770	$420.95	
30-2127-034-0780	$420.95	
30-2127-034-0790	$420.95	
30-2127-034-0800	$420.95	
30-2127-034-0810	$420.95	
30-2127-034-0820	$420.95	
30-2127-034-0830	$420.95	
30-2127-034-0840	$420.95	
30-2127-034-0850	$420.95	
30-2127-034-0860	$420.95	
30-2127-034-0870	$420.95	
30-2127-034-0880	$420.95	

	
Folio	O&M	
30-2127-034-4500	$420.95	
30-2127-034-4510	$420.95	
30-2127-034-4520	$420.95	
30-2127-034-4530	$420.95	
30-2127-034-4540	$420.95	
30-2127-034-4550	$420.95	
30-2127-034-4560	$420.95	
30-2127-034-4570	$420.95	
30-2127-034-4580	$420.95	
30-2127-034-4590	$420.95	
30-2127-034-4600	$420.95	
30-2127-034-4610	$420.95	
30-2127-034-4620	$420.95	
30-2127-034-4630	$420.95	
30-2127-034-4640	$420.95	
30-2127-034-4650	$420.95	
30-2127-034-4660	$420.95	
30-2127-034-4670	$420.95	
30-2127-034-4680	$420.95	
30-2127-034-4690	$420.95	
30-2127-034-4700	$420.95	
30-2127-034-4710	$420.95	
30-2127-034-4720	$420.95	
30-2127-034-4730	$420.95	
30-2127-034-4740	$420.95	
30-2127-034-4750	$420.95	
30-2127-034-4760	$420.95	
30-2127-034-4770	$420.95	
30-2127-034-4780	$420.95	
30-2127-034-4790	$420.95	
30-2127-034-4800	$420.95	
30-2127-034-4810	$420.95	
30-2127-034-4820	$420.95	
30-2127-034-4830	$420.95	
30-2127-034-4840	$420.95	
30-2127-034-4850	$420.95	
30-2127-034-4860	$420.95	
30-2127-034-4870	$420.95	
30-2127-034-4880	$420.95	
30-2127-034-4890	$420.95	
30-2127-034-4900	$420.95	
30-2127-034-4910	$420.95	
30-2127-034-4920	$420.95	
30-2127-034-4930	$420.95	

Folio	O&M	
30-2127-034-0890	$420.95	
30-2127-034-0900	$420.95	
30-2127-034-0910	$420.95	
30-2127-034-0920	$420.95	
30-2127-034-0930	$420.95	
30-2127-034-0940	$420.95	
30-2127-034-0950	$420.95	
30-2127-034-0960	$420.95	
30-2127-034-0970	$420.95	
30-2127-034-0980	$420.95	
30-2127-034-0990	$420.95	
30-2127-034-1000	$420.95	
30-2127-034-1010	$420.95	
30-2127-034-1020	$420.95	
30-2127-034-1030	$420.95	
30-2127-034-1040	$420.95	
30-2127-034-1050	$420.95	
30-2127-034-1060	$420.95	
30-2127-034-1070	$420.95	
30-2127-034-1080	$420.95	
30-2127-034-1090	$420.95	
30-2127-034-1100	$420.95	
30-2127-034-1110	$420.95	
30-2127-034-1120	$420.95	
30-2127-034-1130	$420.95	
30-2127-034-1140	$420.95	
30-2127-034-1150	$420.95	
30-2127-034-1160	$420.95	
30-2127-034-1170	$420.95	
30-2127-034-1180	$420.95	
30-2127-034-1190	$420.95	
30-2127-034-1200	$420.95	
30-2127-034-1210	$420.95	
30-2127-034-1220	$420.95	
30-2127-034-1230	$420.95	
30-2127-034-1240	$420.95	
30-2127-034-1250	$420.95	
30-2127-034-1260	$420.95	
30-2127-034-1270	$420.95	
30-2127-034-1280	$420.95	
30-2127-034-1290	$420.95	
30-2127-034-1300	$420.95	
30-2127-034-1310	$420.95	
30-2127-034-1320	$420.95	

	
Folio	O&M	
30-2127-034-4940	$420.95	
30-2127-034-4950	$420.95	
30-2127-034-4960	$420.95	
30-2127-034-4970	$420.95	
30-2127-034-4980	$420.95	
30-2127-034-4990	$420.95	
30-2127-034-5000	$420.95	
30-2127-034-5010	$420.95	
30-2127-034-5020	$420.95	
30-2127-034-5030	$420.95	
30-2127-034-5040	$420.95	
30-2127-034-5050	$420.95	
30-2127-034-5060	$420.95	
30-2127-034-5070	$420.95	
30-2127-034-5080	$420.95	
30-2127-034-5090	$420.95	
30-2127-034-5100	$420.95	
30-2127-034-5110	$420.95	
30-2127-034-5120	$420.95	
30-2127-034-5130	$420.95	
30-2127-034-5140	$420.95	
30-2127-034-5150	$420.95	
30-2127-034-5160	$420.95	
30-2127-034-5170	$420.95	
30-2127-034-5180	$420.95	
30-2127-034-5190	$420.95	
30-2127-034-5200	$420.95	
30-2127-034-5210	$420.95	
30-2127-034-5220	$420.95	
30-2127-034-5230	$420.95	
30-2127-034-5240	$420.95	
30-2127-034-5250	$420.95	
30-2127-034-5260	$420.95	
30-2127-034-5270	$420.95	
30-2127-034-5280	$420.95	
30-2127-034-5290	$420.95	
30-2127-034-5300	$420.95	
30-2127-034-5310	$420.95	
30-2127-034-5320	$420.95	
30-2127-034-5330	$420.95	
30-2127-034-5340	$420.95	
30-2127-034-5350	$420.95	
30-2127-034-5360	$420.95	
30-2127-034-5370	$420.95	

Folio	O&M	
30-2127-034-1330	$420.95	
30-2127-034-1340	$420.95	
30-2127-034-1350	$420.95	
30-2127-034-1360	$420.95	
30-2127-034-1370	$420.95	
30-2127-034-1380	$420.95	
30-2127-034-1390	$420.95	
30-2127-034-1400	$420.95	
30-2127-034-1410	$420.95	
30-2127-034-1420	$420.95	
30-2127-034-1430	$420.95	
30-2127-034-1440	$420.95	
30-2127-034-1450	$420.95	
30-2127-034-1460	$420.95	
30-2127-034-1470	$420.95	
30-2127-034-1480	$420.95	
30-2127-034-1490	$420.95	
30-2127-034-1500	$420.95	
30-2127-034-1510	$420.95	
30-2127-034-1520	$420.95	
30-2127-034-1530	$420.95	
30-2127-034-1540	$420.95	
30-2127-034-1550	$420.95	
30-2127-034-1560	$420.95	
30-2127-034-1570	$420.95	
30-2127-034-1580	$420.95	
30-2127-034-1590	$420.95	
30-2127-034-1600	$420.95	
30-2127-034-1610	$420.95	
30-2127-034-1620	$420.95	
30-2127-034-1630	$420.95	
30-2127-034-1640	$420.95	
30-2127-034-1650	$420.95	
30-2127-034-1660	$420.95	
30-2127-034-1670	$420.95	
30-2127-034-1680	$420.95	
30-2127-034-1690	$420.95	
30-2127-034-1700	$420.95	
30-2127-034-1710	$420.95	
30-2127-034-1720	$420.95	
30-2127-034-1730	$420.95	
30-2127-034-1740	$420.95	
30-2127-034-1750	$420.95	
30-2127-034-1760	$420.95	

	
Folio	O&M	
30-2127-034-5380	$420.95	
30-2127-034-5390	$420.95	
30-2127-034-5400	$420.95	
30-2127-034-5410	$420.95	
30-2127-034-5420	$420.95	
30-2127-034-5430	$420.95	
30-2127-034-5440	$420.95	
30-2127-034-5450	$420.95	
30-2127-034-5460	$420.95	
30-2127-034-5470	$420.95	
30-2127-034-5480	$420.95	
30-2127-034-5490	$420.95	
30-2127-034-5500	$420.95	
30-2127-034-5510	$420.95	
30-2127-034-5520	$420.95	
30-2127-034-5530	$420.95	
30-2127-034-5540	$420.95	
30-2127-034-5550	$420.95	
30-2127-034-5560	$420.95	
30-2127-034-5570	$420.95	
30-2127-034-5580	$420.95	
30-2127-034-5590	$420.95	
30-2127-034-5600	$420.95	
30-2127-034-5610	$420.95	
30-2127-034-5620	$420.95	
30-2127-034-5630	$420.95	
30-2127-034-5640	$420.95	
30-2127-034-5650	$420.95	
30-2127-034-5660	$420.95	
30-2127-034-5670	$420.95	
30-2127-034-5680	$420.95	
30-2127-034-5690	$420.95	
30-2127-034-5700	$420.95	
30-2127-034-5710	$420.95	
30-2127-034-5720	$420.95	
30-2127-034-5730	$420.95	
30-2127-034-5740	$420.95	
30-2127-034-5750	$420.95	
30-2127-034-5760	$420.95	
30-2127-034-5770	$420.95	
30-2127-034-5780	$420.95	
30-2127-034-5790	$420.95	
30-2127-034-5800	$420.95	
30-2127-034-5810	$420.95	

Folio	O&M	
30-2127-034-1770	$420.95	
30-2127-034-1780	$420.95	
30-2127-034-1790	$420.95	
30-2127-034-1800	$420.95	
30-2127-034-1810	$420.95	
30-2127-034-1820	$420.95	
30-2127-034-1830	$420.95	
30-2127-034-1840	$420.95	
30-2127-034-1850	$420.95	
30-2127-034-1860	$420.95	
30-2127-034-1870	$420.95	
30-2127-034-1880	$420.95	
30-2127-034-1890	$420.95	
30-2127-034-1900	$420.95	
30-2127-034-1910	$420.95	
30-2127-034-1920	$420.95	
30-2127-034-1930	$420.95	
30-2127-034-1940	$420.95	
30-2127-034-1950	$420.95	
30-2127-034-1960	$420.95	
30-2127-034-1970	$420.95	
30-2127-034-1980	$420.95	
30-2127-034-1990	$420.95	
30-2127-034-2000	$420.95	
30-2127-034-2010	$420.95	
30-2127-034-2020	$420.95	
30-2127-034-2030	$420.95	
30-2127-034-2040	$420.95	
30-2127-034-2050	$420.95	
30-2127-034-2060	$420.95	
30-2127-034-2070	$420.95	
30-2127-034-2080	$420.95	
30-2127-034-2090	$420.95	
30-2127-034-2100	$420.95	
30-2127-034-2110	$420.95	
30-2127-034-2120	$420.95	
30-2127-034-2130	$420.95	
30-2127-034-2140	$420.95	
30-2127-034-2150	$420.95	
30-2127-034-2160	$420.95	
30-2127-034-2170	$420.95	
30-2127-034-2180	$420.95	
30-2127-034-2190	$420.95	
30-2127-034-2200	$420.95	

	
Folio	O&M	
30-2127-034-5820	$420.95	
30-2127-034-5830	$420.95	
30-2127-034-5840	$420.95	
30-2127-034-5850	$420.95	
30-2127-034-5860	$420.95	
30-2127-034-5870	$420.95	
30-2127-034-5880	$420.95	
30-2127-034-5890	$420.95	
30-2127-034-5900	$420.95	
30-2127-034-5910	$420.95	
30-2127-034-5920	$420.95	
30-2127-034-5930	$420.95	
30-2127-034-5940	$420.95	
30-2127-034-5950	$420.95	
30-2127-034-5960	$420.95	
30-2127-034-5970	$420.95	
30-2127-034-5980	$420.95	
30-2127-034-5990	$420.95	
30-2127-034-6000	$420.95	
30-2127-034-6010	$420.95	
30-2127-034-6020	$420.95	
30-2127-034-6030	$420.95	
30-2127-034-6040	$420.95	
30-2127-034-6050	$420.95	
30-2127-034-6060	$420.95	
30-2127-034-6070	$420.95	
30-2127-034-6080	$420.95	
30-2127-034-6090	$420.95	
30-2127-034-6100	$420.95	
30-2127-034-6110	$420.95	
30-2127-034-6120	$420.95	
30-2127-034-6130	$420.95	
30-2127-034-6140	$420.95	
30-2127-034-6150	$420.95	
30-2127-034-6160	$420.95	
30-2127-034-6170	$420.95	
30-2127-034-6180	$420.95	
30-2127-034-6190	$420.95	
30-2127-034-6200	$420.95	
30-2127-034-6210	$420.95	
30-2127-034-6220	$420.95	
30-2127-034-6230	$420.95	
30-2127-034-6240	$420.95	
30-2127-034-6250	$420.95	

Folio	O&M	
30-2127-034-2210	$420.95	
30-2127-034-2220	$420.95	
30-2127-034-2230	$420.95	
30-2127-034-2240	$420.95	
30-2127-034-2250	$420.95	
30-2127-034-2260	$420.95	
30-2127-034-2270	$420.95	
30-2127-034-2280	$420.95	
30-2127-034-2290	$420.95	
30-2127-034-2300	$420.95	
30-2127-034-2310	$420.95	
30-2127-034-2320	$420.95	
30-2127-034-2330	$420.95	
30-2127-034-2340	$420.95	
30-2127-034-2350	$420.95	
30-2127-034-2360	$420.95	
30-2127-034-2370	$420.95	
30-2127-034-2380	$420.95	
30-2127-034-2390	$420.95	
30-2127-034-2400	$420.95	
30-2127-034-2410	$420.95	
30-2127-034-2420	$420.95	
30-2127-034-2430	$420.95	
30-2127-034-2440	$420.95	
30-2127-034-2450	$420.95	
30-2127-034-2460	$420.95	
30-2127-034-2470	$420.95	
30-2127-034-2480	$420.95	
30-2127-034-2490	$420.95	
30-2127-034-2500	$420.95	
30-2127-034-2510	$420.95	
30-2127-034-2520	$420.95	
30-2127-034-2530	$420.95	
30-2127-034-2540	$420.95	
30-2127-034-2550	$420.95	
30-2127-034-2560	$420.95	
30-2127-034-2570	$420.95	
30-2127-034-2580	$420.95	
30-2127-034-2590	$420.95	
30-2127-034-2600	$420.95	
30-2127-034-2610	$420.95	
30-2127-034-2620	$420.95	
30-2127-034-2630	$420.95	
30-2127-034-2640	$420.95	

	
Folio	O&M	
30-2127-034-6260	$420.95	
30-2127-034-6270	$420.95	
30-2127-034-6280	$420.95	
30-2127-034-6290	$420.95	
30-2127-034-6300	$420.95	
30-2127-034-6310	$420.95	
30-2127-034-6320	$420.95	
30-2127-034-6330	$420.95	
30-2127-034-6340	$420.95	
30-2127-034-6350	$420.95	
30-2127-034-6360	$420.95	
30-2127-034-6370	$420.95	
30-2127-034-6380	$420.95	
30-2127-034-6390	$420.95	
30-2127-034-6400	$420.95	
30-2127-034-6410	$420.95	
30-2127-034-6420	$420.95	
30-2127-034-6430	$420.95	
30-2127-034-6440	$420.95	
30-2127-034-6450	$420.95	
30-2127-034-6460	$420.95	
30-2127-034-6470	$420.95	
30-2127-034-6480	$420.95	
30-2127-034-6490	$420.95	
30-2127-034-6500	$420.95	
30-2127-034-6510	$420.95	
30-2127-034-6520	$420.95	
30-2127-034-6530	$420.95	
30-2127-034-6540	$420.95	
30-2127-034-6550	$420.95	
30-2127-034-6560	$420.95	
30-2127-034-6570	$420.95	
30-2127-034-6580	$420.95	
30-2127-034-6590	$420.95	
30-2127-034-6600	$420.95	
30-2127-034-6610	$420.95	
30-2127-034-6620	$420.95	
30-2127-034-6630	$420.95	
30-2127-034-6640	$420.95	
30-2127-034-6650	$420.95	
30-2127-034-6660	$420.95	
30-2127-034-6670	$420.95	
30-2127-034-6680	$420.95	
30-2127-034-6690	$420.95	

Folio	O&M	
30-2127-034-2650	$420.95	
30-2127-034-2660	$420.95	
30-2127-034-2670	$420.95	
30-2127-034-2680	$420.95	
30-2127-034-2690	$420.95	
30-2127-034-2700	$420.95	
30-2127-034-2710	$420.95	
30-2127-034-2720	$420.95	
30-2127-034-2730	$420.95	
30-2127-034-2740	$420.95	
30-2127-034-2750	$420.95	
30-2127-034-2760	$420.95	
30-2127-034-2770	$420.95	
30-2127-034-2780	$420.95	
30-2127-034-2790	$420.95	
30-2127-034-2800	$420.95	
30-2127-034-2810	$420.95	
30-2127-034-2820	$420.95	
30-2127-034-2830	$420.95	
30-2127-034-2840	$420.95	
30-2127-034-2850	$420.95	
30-2127-034-2860	$420.95	
30-2127-034-2870	$420.95	
30-2127-034-2880	$420.95	
30-2127-034-2890	$420.95	
30-2127-034-2900	$420.95	
30-2127-034-2910	$420.95	
30-2127-034-2920	$420.95	
30-2127-034-2930	$420.95	
30-2127-034-2940	$420.95	
30-2127-034-2950	$420.95	
30-2127-034-2960	$420.95	
30-2127-034-2970	$420.95	
30-2127-034-2980	$420.95	
30-2127-034-2990	$420.95	
30-2127-034-3000	$420.95	
30-2127-034-3010	$420.95	
30-2127-034-3020	$420.95	
30-2127-034-3030	$420.95	
30-2127-034-3040	$420.95	
30-2127-034-3050	$420.95	
30-2127-034-3060	$420.95	
30-2127-034-3070	$420.95	
30-2127-034-3080	$420.95	

	
Folio	O&M	
30-2127-034-6700	$420.95	
30-2127-034-6710	$420.95	
30-2127-034-6720	$420.95	
30-2127-034-6730	$420.95	
30-2127-034-6740	$420.95	
30-2127-034-6750	$420.95	
30-2127-034-6760	$420.95	
30-2127-034-6770	$420.95	
30-2127-034-6780	$420.95	
30-2127-034-6790	$420.95	
30-2127-034-6800	$420.95	
30-2127-034-6810	$420.95	
30-2127-034-6820	$420.95	
30-2127-034-6830	$420.95	
30-2127-034-6840	$420.95	
30-2127-034-6850	$420.95	
30-2127-034-6860	$420.95	
30-2127-034-6870	$420.95	
30-2127-034-6880	$420.95	
30-2127-034-6890	$420.95	
30-2127-034-6900	$420.95	
30-2127-034-6910	$420.95	
30-2127-034-6920	$420.95	
30-2127-034-6930	$420.95	
30-2127-034-6940	$420.95	
30-2127-034-6950	$420.95	
30-2127-034-6960	$420.95	
30-2127-034-6970	$420.95	
30-2127-034-6980	$420.95	
30-2127-034-6990	$420.95	
30-2127-034-7000	$420.95	
30-2127-034-7010	$420.95	
30-2127-034-7020	$420.95	
30-2127-034-7030	$420.95	
30-2127-034-7040	$420.95	
30-2127-034-7050	$420.95	
30-2127-034-7060	$420.95	
30-2127-034-7070	$420.95	
30-2127-034-7080	$420.95	
30-2127-034-7090	$420.95	
30-2127-034-7100	$420.95	
30-2127-034-7110	$420.95	
30-2127-034-7120	$420.95	
30-2127-034-7130	$420.95	

Folio	O&M	
30-2127-034-3090	$420.95	
30-2127-034-3100	$420.95	
30-2127-034-3110	$420.95	
30-2127-034-3120	$420.95	
30-2127-034-3130	$420.95	
30-2127-034-3140	$420.95	
30-2127-034-3150	$420.95	
30-2127-034-3160	$420.95	
30-2127-034-3170	$420.95	
30-2127-034-3180	$420.95	
30-2127-034-3190	$420.95	
30-2127-034-3200	$420.95	
30-2127-034-3210	$420.95	
30-2127-034-3220	$420.95	
30-2127-034-3230	$420.95	
30-2127-034-3240	$420.95	
30-2127-034-3250	$420.95	
30-2127-034-3260	$420.95	
30-2127-034-3270	$420.95	
30-2127-034-3280	$420.95	
30-2127-034-3290	$420.95	
30-2127-034-3300	$420.95	
30-2127-034-3310	$420.95	
30-2127-034-3320	$420.95	
30-2127-034-3330	$420.95	
30-2127-034-3340	$420.95	
30-2127-034-3350	$420.95	
30-2127-034-3360	$420.95	
30-2127-034-3370	$420.95	
30-2127-034-3380	$420.95	
30-2127-034-3390	$420.95	
30-2127-034-3400	$420.95	
30-2127-034-3410	$420.95	
30-2127-034-3420	$420.95	
30-2127-034-3430	$420.95	
30-2127-034-3440	$420.95	
30-2127-034-3450	$420.95	
30-2127-034-3460	$420.95	
30-2127-034-3470	$420.95	
30-2127-034-3480	$420.95	
30-2127-034-3490	$420.95	
30-2127-034-3500	$420.95	
30-2127-034-3510	$420.95	
30-2127-034-3520	$420.95	

	
Folio	O&M	
30-2127-034-7140	$420.95	
30-2127-034-7150	$420.95	
30-2127-034-7160	$420.95	
30-2127-034-7170	$420.95	
30-2127-034-7180	$420.95	
30-2127-034-7190	$420.95	
30-2127-034-7200	$420.95	
30-2127-034-7210	$420.95	
30-2127-034-7220	$420.95	
30-2127-034-7230	$420.95	
30-2127-034-7240	$420.95	
30-2127-034-7250	$420.95	
30-2127-034-7260	$420.95	
30-2127-034-7270	$420.95	
30-2127-034-7280	$420.95	
30-2127-034-7290	$420.95	
30-2127-034-7300	$420.95	
30-2127-034-7310	$420.95	
30-2127-034-7320	$420.95	
30-2127-034-7330	$420.95	
30-2134-029-0010	$420.95	
30-2134-029-0020	$420.95	
30-2134-029-0030	$420.95	
30-2134-029-0040	$420.95	
30-2134-029-0050	$420.95	
30-2134-029-0060	$420.95	
30-2134-029-0070	$420.95	
30-2134-029-0080	$420.95	
30-2134-029-0090	$420.95	
30-2134-029-0100	$420.95	
30-2134-029-0110	$420.95	
30-2134-029-0120	$420.95	
30-2134-029-0130	$420.95	
30-2134-029-0140	$420.95	
30-2134-029-0150	$420.95	
30-2134-029-0160	$420.95	
30-2134-029-0170	$420.95	
30-2134-029-0180	$420.95	
30-2134-029-0190	$420.95	
30-2134-029-0200	$420.95	
30-2134-029-0210	$420.95	
30-2134-029-0220	$420.95	
30-2134-029-0230	$420.95	
30-2134-029-0240	$420.95	

Folio	O&M	
30-2127-034-3530	$420.95	
30-2127-034-3540	$420.95	
30-2127-034-3550	$420.95	
30-2127-034-3560	$420.95	
30-2127-034-3570	$420.95	
30-2127-034-3580	$420.95	
30-2127-034-3590	$420.95	
30-2127-034-3600	$420.95	
30-2127-034-3610	$420.95	
30-2127-034-3620	$420.95	
30-2127-034-3630	$420.95	
30-2127-034-3640	$420.95	
30-2127-034-3650	$420.95	
30-2127-034-3660	$420.95	
30-2127-034-3670	$420.95	
30-2127-034-3680	$420.95	
30-2127-034-3690	$420.95	
30-2127-034-3700	$420.95	
30-2127-034-3710	$420.95	
30-2127-034-3720	$420.95	
30-2127-034-3730	$420.95	
30-2127-034-3740	$420.95	
30-2127-034-3750	$420.95	
30-2127-034-3760	$420.95	
30-2127-034-3770	$420.95	
30-2127-034-3780	$420.95	
30-2127-034-3790	$420.95	
30-2127-034-3800	$420.95	
30-2127-034-3810	$420.95	
30-2127-034-3820	$420.95	
30-2127-034-3830	$420.95	
30-2127-034-3840	$420.95	
30-2127-034-3850	$420.95	
30-2127-034-3860	$420.95	
30-2127-034-3870	$420.95	
30-2127-034-3880	$420.95	
30-2127-034-3890	$420.95	
30-2127-034-3900	$420.95	
30-2127-034-3910	$420.95	
30-2127-034-3920	$420.95	
30-2127-034-3930	$420.95	
30-2127-034-3940	$420.95	
30-2127-034-3950	$420.95	
30-2127-034-3960	$420.95	

	
Folio	O&M	
30-2134-029-0250	$420.95	
30-2134-029-0260	$420.95	
30-2134-029-0270	$420.95	
30-2134-029-0280	$420.95	
30-2134-029-0290	$420.95	
30-2134-029-0300	$420.95	
30-2134-029-0310	$420.95	
30-2134-029-0320	$420.95	
30-2134-029-0330	$420.95	
30-2134-029-0340	$420.95	
30-2134-029-0350	$420.95	
30-2134-029-0360	$420.95	
30-2134-029-0370	$420.95	
30-2134-029-0380	$420.95	
30-2134-029-0390	$420.95	
30-2134-029-0400	$420.95	
30-2134-029-0410	$420.95	
30-2134-029-0420	$420.95	
30-2134-029-0430	$420.95	
30-2134-029-0440	$420.95	
30-2134-029-0450	$420.95	
30-2134-029-0460	$420.95	
30-2134-029-0470	$420.95	
30-2134-029-0480	$420.95	
30-2134-029-0490	$420.95	
30-2134-029-0500	$420.95	
30-2134-029-0510	$420.95	
30-2134-029-0520	$420.95	
30-2134-029-0530	$420.95	
30-2134-029-0540	$420.95	
30-2134-029-0550	$420.95	
30-2134-029-0560	$420.95	
30-2134-029-0570	$420.95	
30-2134-029-0580	$420.95	
30-2134-029-0590	$420.95	
30-2134-029-0600	$420.95	
30-2134-029-0610	$420.95	
30-2134-029-0620	$420.95	
30-2134-029-0630	$420.95	
30-2134-029-0640	$420.95	
30-2134-029-0650	$420.95	
30-2134-029-0660	$420.95	
30-2134-029-0670	$420.95	
30-2134-029-0680	$420.95	

Folio	O&M	
30-2127-034-3970	$420.95	
30-2127-034-3980	$420.95	
30-2127-034-3990	$420.95	
30-2127-034-4000	$420.95	
30-2127-034-4010	$420.95	
30-2127-034-4020	$420.95	
30-2127-034-4030	$420.95	
30-2127-034-4040	$420.95	
30-2127-034-4050	$420.95	

Folio	O&M	
30-2134-029-0690	$420.95	
30-2134-029-0700	$420.95	
30-2134-029-0710	$420.95	
30-2134-029-0720	$420.95	
30-2134-029-0730	$420.95	
30-2134-029-0740	$420.95	
30-2134-029-0750	$420.95	

TOTAL	$340,127.60	

FIRST AMENDMENT TO ENGINEERING AGREEMENT
THIS FIRST AMENDMENT TO ENGINEERING AGREEMENT (“First
Amendment”), dated the  3rd	 day of 	March	, 2026, is by and between:

WESTVIEW NORTH COMMUNITY DEVELOPMENT DISTRICT,
a local unit of special purpose government established pursuant to Chapter 190, Florida Statutes, being situated in Miami-Dade County, Florida, and whose mailing address is 5385 N. Nob Hill Road, Sunrise, Florida 33351 (the "District"); and

ALVAREZ ENGINEERS, INC., a Florida corporation, whose principal and mailing address is 8935 NW 35th Lane, Suite 101, Doral, Florida 33172 (the "Engineer").

WITNESSETH:
WHEREAS, the District is a local unit of special purpose government established pursuant to and governed by Chapter 190, Florida Statutes; and
WHEREAS, the District and the Engineer entered into an Agreement dated August 10, 2021 (the “Agreement”), pursuant to which the Engineer was engaged to serve as District Engineer and provide professional engineering services to the District; and
Whereas, the District and the Engineer desire to amend the Agreement to provide for the increase in certain hourly personnel billing rates, modifications to staff classifications, and to address other ancillary matters concerning the contractual relationship; and
WHEREAS, the District and Engineer have agreed to this First Amendment to provide for the hourly personnel billing rates, attached hereto as Schedule “A”.
Now, therefore, in consideration of the recitals, agreements and mutual covenants contained herein, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the parties, the parties agree as follows:

Section 1.  The recitals stated above are true and correct and by this reference are incorporated herein and form a material part of this Amendment

Section 2.  Schedule “A” (Hourly Personnel Billing Rates), attached as an exhibit to the Agreement, is hereby amended and restated in its entirety and replaced with the updated Schedule “A” attached to this First Amendment.

Section 3.	Article 14 of the Agreement entitled “PUBLIC RECORDS” is hereby replaced in its entirety with the following:
Engineer shall, pursuant to and in accordance with Section 119.0701, Florida Statutes, comply with the public records laws of the State of Florida, and specifically shall:

Keep and maintain public records required by the District to perform the services or work set forth in this Agreement; and
Upon the request of the District’s custodian of public records, provide the District with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes, or as otherwise provided by law; and

Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of the Agreement term and following completion of the Agreement if the Engineer does not transfer the records to the District; and

Upon completion of the Agreement, transfer, at no cost to the District, all public records in possession of the Engineer or keep and maintain public records required by the District to perform the service or work provided for in this Agreement. If the Engineer transfers all public records to the District upon completion of the Agreement, the Engineer shall destroy any duplicate public records that are exempt or confidential and exempt from public disclosure requirements. If the Engineer keeps and maintains public records upon completion of the Agreement, the Engineer shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the District, upon request from the District’s custodian of public records, in a format that is compatible with the information technology systems of the District.

Engineer acknowledges that any requests to inspect or copy public records relating to this Agreement must be made directly to the District pursuant to Section 119.0701(3), Florida Statutes. If notified by the District of a public records request for records not in the possession of the District but in possession of the Engineer, the Engineer shall provide such records to the District or allow the records to be inspected or copied within a reasonable time. Engineer acknowledges that should Engineer fail to provide the public records to the District within a reasonable time, Engineer may be subject to penalties pursuant to Section 119.10, Florida Statutes.

IF THE ENGINEER HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE ENGINEER’S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT/CONTRACT, THE ENGINEER MAY CONTACT THE CUSTODIAN OF PUBLIC RECORDS FOR THE DISTRICT AT:

GOVERNMENTAL MANAGEMENT SERVICES-SOUTH FLORIDA, LLC
5385 N. NOB HILL ROAD SUNRISE, FLORIDA 33351
TELEPHONE: (954) 721-8681
EMAIL: records@gmssf.com
Section 4.	Article 21 of the Agreement entitled ”NOTICES” is hereby replaced in its entirety with the following:
Whenever any party is required to give or deliver any notice to any other party, or desires to do so, such notices shall be sent by U.S. Certified Mail, Return Receipt Requested or Overnight Delivery by a recognized national overnight delivery service to:
DISTRICT:	Westview	North	Community	Development
District
5385 N. Nob Hill Road Sunrise, Florida 33351 Attention: District Manager
With copy to:	District Counsel
Billing Cochran, P.A.
515 East Las Olas Boulevard, Suite 600 Fort Lauderdale, Florida 33301 Attention: Michael J. Pawelczyk, Esq.

ENGINEER:	Alvarez Engineers, Inc.
8935 NW 35th Lane, Suite 101
Doral, Florida 33172
Attention: Juan R. Alvarez, P.E.

Except as otherwise provided in this Agreement, any Notice shall be deemed received only upon actual delivery at the address set forth above. Notices delivered after 5:00 p.m. (at the place of delivery) or on a non-business day shall be deemed received on the next business day. If any time for giving Notice contained in this Agreement would

otherwise expire on a non-business day, the Notice period shall be extended to the next succeeding business day. Saturdays, Sundays and legal holidays recognized by the United States government shall not be regarded as business days. Any party or other person to whom Notices are to be sent or copied may notify the other parties and addressees of any change in name or address to which Notices shall be sent by providing the same on five (5) days written notice to the parties and addressees set forth in this Agreement.

Section 5.	The Agreement is amended to add a new Article 26, entitled “SCRUTINIZED COMPANY OR OTHER ENTITY CERTIFICATION,” as follows:
ARTICLE 26 SCRUTINIZED COMPANY OR OTHER ENTITY CERTIFICATION

Engineer hereby certifies that as of the date below Engineer is not listed on a scrutinized companies or other entities list created pursuant to Sections 215.4725, 215.473, or 287.135, Florida Statutes. Pursuant to Section 287.135, Florida Statutes, Engineer further certifies that:
For agreements of one hundred thousand dollars or more, at the time of bidding on, submitting a proposal for, or entering into or renewing this Agreement, Engineer is not on the Scrutinized Company or Other Entities that Boycott Israel List and is not participating in a boycott of Israel such that is not refusing to deal, terminating business activities, or taking other actions to limit commercial relations with Israel, or persons or entities doing business in Israel or in Israeli-controlled territories, in a discriminatory manner.
For agreements of one million dollars or more, at the time of bidding on, submitting a proposal for, or entering into or renewing this Agreement:

Engineer does not appear on the Scrutinized Companies with Activities in Sudan List.

Engineer does not appear on the Scrutinized Companies with Activities in Iran Terrorism Sectors List.

Engineer is not engaged in business operations in Cuba or Syria.

Engineer understands that this Agreement may be terminated at the option of the District if Engineer is found to have been placed on the Scrutinized Companies that Boycott Israel List, the Scrutinized Companies or Other Entities that Boycott Israel List, or is engaged in a

boycott of Israel, or, if this Agreement is for one million dollars or more, been placed on the Scrutinized Companies with Activities in Sudan List, or been placed on a list created pursuant to Section 215.473, Florida Statutes, relating to scrutinized active business operations in Iran, or been engaged in business operations in Cuba or Syria, or found to have submitted a false certification pursuant to this paragraph herein or Section 287.135(5), Florida Statutes.
Section 6.	The Agreement is amended to add a new Article 27, entitled “RESPONSIBLE VENDOR DETERMINATION,” as follows:

ARTICLE 27 RESPONSIBLE VENDOR DETERMINATION

Engineer is hereby notified that Section 287.05701, Florida Statutes, requires that the District may not request documentation of or consider a Engineer’s, vendor’s, or service provider’s social, political, or ideological interests when determining if the Engineer, vendor, or service provider is a responsible Engineer, vendor, or service provider.

Section 7.	The Agreement is amended to add a new Article 28, entitled “CONVICTED VENDOR LIST,” as follows:

ARTICLE 28 CONVICTED VENDOR LIST

Engineer hereby certifies that neither Engineer nor any of its affiliates are currently on the Convicted Vendor List maintained pursuant to Section 287.133, Florida Statutes. Pursuant to Section 287.133(2)(a), Florida Statutes, a person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not submit a bid, proposal, or reply on a contract to provide any goods or services to a public entity; may not submit a bid, proposal, or reply on a contract with a public entity for the construction or repair of a public building or public work; may not submit bids, proposals, or replies on leases of real property to a public entity; may not be awarded or perform work as a Engineer, supplier, subcontractor, or consultant under a contract with any public entity; and may not transact business with any public entity in excess of the threshold amount provided in Section 287.017, Florida Statutes, for CATEGORY TWO for a period of thirty-six (36) months following the date of being placed on the convicted vendor list.

Section 8.  The Agreement is amended to add a new Article 29, entitled “ANTI-HUMAN TRAFFICKING AFFIDAVIT,” as follows:

ARTICLE 29 ANTI-HUMAN TRAFFICKING AFFIDAVIT
Engineer shall provide the District with an affidavit executed by an officer or representative of the Engineer under penalty of perjury attesting that the Engineer does not use coercion for labor or services as defined in Section 787.06(13), Florida Statutes.

Section 9.  This First Amendment shall be effective on  March  3rd, 2026 (the “Effective Date”). Prior to the Effective Date, the terms of the Agreement shall apply.

Section 10.  In all other respects the Agreement, effective August 10, 2021, and all prior amendments thereto are hereby ratified, reaffirmed and shall remain in full force and effect as provided by their terms.
IN WITNESS WHEREOF, the parties execute this First Amendment and further agree that it shall take effect as of the effective date provided herein.

Attest:	WESTVIEW NORTH COMMUNITY DEVELOPMENT DISTRICT

Print name:  Richard Torres	

Print name: Juliana Duque	
Secretary	Chairperson

 03	 day of  April	, 2026

ALVAREZ ENGINEERS, INC., a Florida
corporation

By: 	

Print Name

Print Name: Juan R. Alvarez, P.E.	

Title:  President	

Print Name

 25	 day of  March	, 2026

SCHEDULE “A”

HOURLY PERSONNEL BILLING RATESS

January 2, 2026 Board of Supervisors
Westview North Community Development District Attn: District Manager Juliana Duque Governmental Management Services
5385 N Nob Hill Road Sunrise, FL 33351

Reference:	Westview North Community Development District Alvarez Engineers Personnel Billing Rates
Via:	Email Only: jduque@gmssf.com

Dear Board of Supervisors,

In accordance with the terms of the Engineering Agreement, dated August 10, 2021, between Alvarez Engineers, Inc. and the CDD, I would like to respectfully request the Board of Supervisors to consider updating our hourly personnel billing rates and staff classifications to our proposed 2026 rates as shown in the attached table.

With this proposed adjustment, we do not expect to exceed the Engineering budget adopted by the Board of Supervisors for fiscal year 2026.

Please let me know if you have any questions or if you would like to discuss this further. Sincerely,

Juan R. Alvarez, President Alvarez Engineers, Inc.

M:\Accounting\5. Income\Invoices\Invoicing Forms & Procedures\AE - Billing Rates\Billing Rates (2026)\Rate Adjustment Requests\GMS\Juliana Duque\210701 - WN (2026.01.02) Rate Adjustment Letter.Doc

Westview North CDD	
Current 2021 Rates	Proposed 2026 Rates	
Principal	$ 210.00	Principal	$ 240.00	
Chief Engineer	$ 210.00	Chief Engineer	$ 230.00	
		Project Manager	$ 215.00	
Senior Engineer	$ 180.00	Senior Engineer	$ 185.00	
Senior Project Engineer	$ 155.00	Engineer 2	$ 165.00	
Project Manager	$ 155.00			
Project Engineer	$ 135.00	Engineer 1	$ 155.00	
		Electrical Engineer	$ 155.00	
Engineer	$ 130.00	Engineer Intern	$ 140.00	
		Senior Designer	$ 120.00	
Computer Aided Design and Drafter
(CADD)	$ 98.00	CADD/Computer Technician	$ 105.00	
		Senior Engineering Technician	$ 110.00	
Engineering Technician	$ 88.00	Engineering Technician	$ 100.00	
Senior Administrative	$ 86.00	Senior Administrative	$ 95.00	
Administrative	$ 52.00	Administrative	$ 70.00	

Staff Classification	Definition
Principal
Chief Engineer	Professional Engineer with 15+ years of experience Project Manager	Professional Engineer with 10+ years of experience
Senior Engineer	Professional Engineer with 10+ years of experience (production) Engineer 2	Professional Engineer with 5+ years of experience
Engineer 1	Professional Engineer with 0+ years of experience
Electrical Engineer	Electrical Engineer with 2+ years of post-graduate experience Engineer Intern	Entry level with engineering degree; Engineering Intern License Senior Designer	15+ years of design experience, non-registered CADD/Computer Technician	Design and Drafting with 1+ years of experience
Senior Engineering Technician  5+ years of experience
Engineering Technician	Entry level with 0-4 years of experience
Senior Administrative	Degreed executive assistant with 8+ years of experience Administrative	Secretary / Clerical

2

Certificate Of Completion

Envelope Id: E3EA63EC-9671-4290-BBD9-68B60C0E9560	Status: Completed Subject: Westview North: Complete with Docusign: 1st Amd. District Engineer Agmt (Alvarez) 2026.pdf
Source Envelope:
Document Pages: 9	Signatures: 3	Envelope Originator:
Certificate Pages: 2	Initials: 0	Ellen Acosta

AutoNav: Enabled
EnvelopeId Stamping: Enabled
Time Zone: (UTC-08:00) Pacific Time (US & Canada)

1001 Bradford Way
Kingston, TN 37763 eacosta@gmssf.com
IP Address: 162.199.192.217

Record Tracking

Status: Original
3/25/2026 7:23:21 AM

Holder: Ellen Acosta
eacosta@gmssf.com

Location: DocuSign

Signer Events	Signature	Timestamp

Juan R. Alvarez, P.E. juan.alvarez@alvarezeng.com President
Alvarez Engineers, Inc.
Security Level: Email, Account Authentication (None)

Signature Adoption: Pre-selected Style Using IP Address: 45.27.173.137

Sent: 3/25/2026 7:27:24 AM Viewed: 3/25/2026 7:32:07 AM Signed: 3/25/2026 7:32:27 AM

Electronic Record and Signature Disclosure:
Not Offered via Docusign

Juliana Duque jduque@gmssf.com
District Manager - Assistant Secretary
Security Level: Email, Account Authentication
(None)	Signature Adoption: Drawn on Device
Using IP Address: 172.58.134.4

Sent: 3/25/2026 7:27:24 AM Viewed: 3/25/2026 7:38:35 AM Signed: 3/25/2026 7:38:40 AM

Electronic Record and Signature Disclosure:
Not Offered via Docusign

Richard Torres 1torresrichard@gmail.com Principal
Security Level: Email, Account Authentication
(None)	Signature Adoption: Pre-selected Style
Using IP Address: 2600:1700:40e9:5e10:532c:bdeb:9f54:c9f1
Signed using mobile

Sent: 3/25/2026 7:27:23 AM Resent: 3/31/2026 7:37:16 AM Resent: 4/3/2026 9:10:14 AM Viewed: 4/3/2026 9:14:00 AM Signed: 4/3/2026 9:14:58 AM

Electronic Record and Signature Disclosure:
Not Offered via Docusign		
In Person Signer Events	Signature	Timestamp	
			
Editor Delivery Events	Status	Timestamp	
			
Agent Delivery Events	Status	Timestamp	
			
Intermediary Delivery Events	Status	Timestamp	
			
Certified Delivery Events	Status	Timestamp	
			
Carbon Copy Events	Status	Timestamp	

Witness Events	Signature	Timestamp	
			
Notary Events	Signature	Timestamp	
			
Envelope Summary Events	Status	Timestamps	
Envelope Sent	Hashed/Encrypted	3/25/2026 7:27:25 AM	
Certified Delivered	Security Checked	4/3/2026 9:14:00 AM	
Signing Complete	Security Checked	4/3/2026 9:14:58 AM	
Completed	Security Checked	4/3/2026 9:14:58 AM	
Payment Events	Status	Timestamps	

WESTVIEW NORTH

FIELD REPORT

Meeting Date: Tuesday, May 5, 2026

Governmental Management Services-South Florida, LLC 5385 N. Nob Hill Road Sunrise, FL 33351

LANDSCAPING
The landscaping services were completed by Dixie Landscaping (DL) on March 9th and 23rd and April 8th and 22nd including but not limited to mowing, edging, hedge trimming and weed control.
The May landscaping services are scheduled for the 6th, 16th and 26th.
The second palm tree at the main entrance median has signs of new growth.
DL and management are continuing to monitor the tree. DL fertilized the tree again this month.
DL continues to treat the vine/weed growth along the perimeter fence line.
DL continues to remove debris from all District areas, but debris continues to accumulate along the exterior perimeter.

LAKES

Lake services provided by Southeast Land and Water Management (SLWM) on March 12th and 25th and April 9th and 22nd. SLWM treated the lakes for algae and shoreline grass and removed debris. Please see attached lake service reports for more information.
SLWM removed debris from the lake banks.

FIELD MAINTENANCE
We received a violation from the Miami-Dade County Solid Waste Department informing us that the debris located along East Golf Drive must be removed. Please see below and attached for more information.
A mattress was reported to Miami-Dade for removal.
FCC replaced the damaged gate lock at the South Preserve and repaired the chain link fence at the North Preserve.
FCC also removed an exposed rebar and other debris from the lake banks.
The downed, damaged or missing “No Parking” signage has been reported to the county. The Public Works Department advised that the signs can be removed but not repaired.

WARNING NOTICE OF VIOLATION

DATE ISSUED
04/02/2026	TIME
10:19 AM	CODE ENFORCEMENT OFFICER NAME
GANZ, MELISSA (DSWM)	OFFICER CELL #
(786) 502-0754	BADGE #
981	ENF. ZONE #
9	
LOCATION OF VIOLATION
NW 130TH ST & E GOLF DR	SERVICE TYPE:
MAILED (ORIGINAL)	
PROPERTY FOLIO NUMBER
3021270347430	PROPERTY TYPE:
MULTI-FAMILY	
NAME AND MAILING ADDRESS OF PROPERTY OWNER
LENNAR HOMES LLC
730 NW 107 AVE 300 MIAMI, FL 33172	SWABS COMPLAINT ID #:
100074136	
	311 CALL CENTER SR #:	
This WARNING NOTICE OF VIOLATION is issued to advise you of the following Department of Solid Waste Management code violation(s) pursuant to Chapter 15 of the Miami-Dade County Code of Ordinances:	
SECTION
15-5 UNAUTHORIZED BULKY OR INDUSTRIAL WASTE ON RIGHT-OF-WAY
PHOTOS OF VIOLATION:	

CODE ENFORCEMENT OFFICER NOTES:
**ADVISORY**
ALL DEBRIS ON THE RIGHT OF WAY MUST BE REMOVED BY THE SPECIFIED CORRECTION DATE. FAILURE TO DO SO WILL RESULT IN A SPECIAL PICK-UP AT THE PROPERTY OWNER'S EXPENSE. WARNING NOTES: SPOKE WITH PROPERTY MANAGER
MAIL OUT DATE 4/8/26	
The above noted violation(s) must be corrected by this date:	 04/19/2026		
FINES CAN BE LEVIED FOR FAILURE TO COMPLY WITH THIS WARNING NOTICE
REPEAT SOLID WASTE VIOLATIONS MAY RESULT IN AN IMMEDIATE CITATION	
For further information regarding compliance, please contact the Department of Solid Waste Management, Code Enforcement Division, at (305) 514-6700 or the Code Enforcement Officer direclty at the number shown on the top of this form. You can also visit our website at www.miamidade.gov/solidwaste 	

Bear's Junk Removal And Hauling
1936 nw flagler terrace apt 12 Miami, FL 33125 USA
(305) 879-0662
bearsjunkremoval1@gmail.com https://bearsjunkremoval.com

Estimate		
ADDRESS		ESTIMATE	1048		
Westview North CDD		DATE	04/08/2026		
SERVICE	DESCRIPTION	QTY	RATE	AMOUNT	
Junk removal	Removal of furniture pieces from East Golf Drive and Nw 130th Street	1	350.00	350.00	
	
TOTAL			$350.00	

Accepted By Accepted Date

Page 1 of 1

EXHIBIT A

P=t•ilt•itffi

A=iil
lANI> ANOWAl(R MANAGEM(NI

Preserve & Lake Management
FIELD  REPORT

General Information:
March IZ, 2026

Loe.alion

Technician(s):
Eric/Mall

Woather Conditions:
Temperature	8G	Wind Speed	10-15	Wind 01,e-ctlon	NE

SITE/	1 •NSPEC· 1 TREAT•	SKIFF	SIDE-BY• I  BACK•	ALGAE  GRASSES I	SUB•	FLOATING  WATER
LAKE Ill	 T!ON 	 MEHT	$JOE	 PACK	MEQGED	LEVEL

✓	✓
2	✓	✓

✓	✓	1,ow
✓	Low

Wildlife Observations:
Ducb,Fbh.turtl("..s

Comments:
Tod,ay ,..;t trta1ed for.\hottllnt grass.tiand aJgat- Wealsopkked uptrash. Pita.st. ret.•I free10 com1rt u.,
if)'OIi h.1v1• nny rplf''ili()rL.,.

954-240-7500 I WWW.SELWM.COM

F't•Ilt-N§◄
LANO AN.0 WAHII MMfi'GEMf'IT

Preserve & Lake Management
FIELD REPORT

General Information:
1125/2026

Loc.a1ion

Technlclan(s):
Erk/Matt

Weather Conditions:
Tompcr�turo	82	Wind Spctcd	Colm	Wind Direction	NIA

I

 S11£/  I INS$1EC· I TA£AT• I SKJFF	!-IDE•OV•	IJACK· I ALGAE ' GRASSES	SUS.	FLOATINGI	WATER
l.AKE 11	 TIOH 	 MENT	SIDE	 PACK	MERGED	LEVEL
✓	✓	✓	✓	N
2	✓	✓	✓	✓	N

Wildlife Observations:
Binh.Fb.h.TurtlM,.lguanas

Comments:
Tocby w, in.-.pKled th�lakes pic:kt>d up.som(' lra.<ih anrllttated for lr.u:PSofalgae.0.'f'r.ill the lake.1 look�'<lotl Plt'ast fee.Ifrt'f 10 «1nlatl Uj Ifyou h;iv(!auyqu�tions.

l

General Information:

Date
Lo�ation	WtsMew

Tochnician(s): Eric/Mau

Waterway Inspection Report

Weather Conditions:
nmperature	Wind Speed	0-10	Wind Direction	£

SITli/	INSPEC· I  TRiAT•	SKIFF  I SIOE•DY•  6ACK· I  ALGAE I GRASSES I   SUB·   FLOATING	WATER
LA�E# 	TION	 MENT	SIDE	 PACI<	MERGED	LEV£L

✓	✓	✓
2	✓

l·Ugh lllgh

Wlldllfe Observations:
Fi.di.Turl�.Bin.h

Comments:
Today we ht\ptctcd bcith l.lke1and touchM up litke I for I.race\or1horcllnt gra.	ts. Ovt.nll tl1tlako
lookgood. Pltast fotl rrer toeontoct w:If you ha"e11.nyques.llons.

954·240-7500  I WWW.SF.LWM.C0M

LA.ND ANO WAl°ffi MANAGEMENT

Preserve & Lake Management
FIELD  REPORT

General Information:
4122/2028
Location	Wehiew

Technician(s):
Eric/Matt

Weather Conditions:
Temperature	81	WindSpHd	15 25,uph	Wind Oirqction	NE

 SIT£/	INSPEC·I	TAE.AT· I SKIFF	Sl0£-8YI·

BACK·I  ALGAE

GRASSESI

SUB·

HOATIHGI

 LEVEL

WATER

LAKE II	 TION 	 MENT 	SIOE	 PACK	MERGED
J	✓	✓	✓	✓	L
2	✓	✓	✓	✓	L

Wildlife Observations:
Fish.iguauasT..urUc:s,Birds

Comments:
Today w\'I inspeclcd bolh lake:s:and treall'U foralgar..The wale.r lvvclsarea little low. Pleasi>feel free lo
cont-t,1us ifyouha\/!.anyquestion,_<1:

BOARD OF SUPERVISORS MEETING DATES WESTVIEW NORTH COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026/2027
The Board of Supervisors of the Westview North Community Development District will hold their regular meetings for the Fiscal Year 2026/2027 at 8:00 a.m. at the Westview Clubhouse, 12500 NW 24th Ave, Miami, FL 33167 on the first Tuesday of every other month as follows:

November 03, 2026 Regular and Landowners Meeting January 05, 2027
March 02, 2027
May 04, 2027
July 06, 2027
September 07, 2027

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services, LLC, 5385 North Nob Hill Road, Sunrise, Florida 33351, (954) 721-8681, or on the District’s website at https://www.westviewnorthcdd.com

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least three (3) business days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

Juliana Duque Manager

Public Search Results
In the search results grid, organization names are linked to coordinator contact information. The [?] links display the relevant contact information. The coordinator is the person who is responsible for adding/removing individuals from the filer list.
When a form is logged, the status will contain the date received and the message “Form Available Soon”. When the Form becomes available online, the Filing Requirement Fulfilled status will have a link to “View Form” for electronic forms and (not available online) for any paper forms.
Section 112.31445, Florida Statutes, requires that all forms filed in the Electronic Financial Disclosure Management System (EFDMS) be posted online. Before being posted online, any information required by law to be maintained as confidential must be redacted. This process is not automated and may take up to five business days.

Export to Excel  

Suborganization 	Board of Supervisors	

PID	FORM YEAR	NAME
	ORGANIZATION(S)	FILING REQUIREMENT	FILING REQUIREMENT FULFILLED	FILINGS	

317795	
2025	
Freddy X
Alejandr o	
Westview North Community Development District - Board of Supervisors  [?]	
Form 1 with COE [?]		
Form 1 Not Filed	
View Filings	

316913	
2025	
Pawel Hanuso wski	
Westview North Community Development District - Board of Supervisors  [?]	
Form 1 with COE [?]		
Form 1 Not Filed	
View Filings	

312662	
2025	
Casinov a Henders on	
Westview North Community Development District - Board of Supervisors  [?]	
Form 1 with COE [?]		
Form 1 Not Filed	
View Filings	

259767	
2025	
Raisa Krause	
Acacia Grove Community Development District - Board of Supervisors [?] Bauer Drive Community Development District - Board of Supervisors [?] Black Creek Community Development District - Board of Supervisors [?] Epmore Community Development District - Board of Supervisors [?] Eureka Grove Community Development District - Board of Supervisors [?] Kingman Gate Community Development District - Board of Supervisors [?] Los Cayos Community Development District - Board of Supervisors [?] Newton Road Community Development District - Board of Supervisors [?] Pine Isle Community Development District - Board of Supervisors [?]
Princeton Commons Community Development District - Board of Supervisors  [?]
Quail Roost Community Development District - Board of Supervisors [?] San Simeon Community Development District - Board of Supervisors [?] Sedona Point Community Development District - Board of Supervisors [?] Siena North Community Development District - Board of Supervisors [?]
Silver Palms West Community Development District - Board of Supervisors [?]	
Form 1 with COE [?]		
Form 1 Not Filed	
View Filings	

272858	
2025	
Carmen Beatriz Orozco	
Bauer Drive Community Development District - Board of Supervisors  [?]
Biscayne Drive Estates Community Development District - Board of Supervisors  [?]
Black Creek Community Development District - Board of Supervisors [?] East Palm Drive Community Development District - Board of Supervisors [?] Epmore Community Development District - Board of Supervisors [?] Kingman Gate Community Development District - Board of Supervisors [?] Los Cayos Community Development District - Board of Supervisors [?]	
Form 1 with COE [?]		
Form 1 - 4/22/2026	
View Filings	
1-7 of 7			Rows per page:	25			«	‹	1	›	»	

Back

PID	FORM YEAR	NAME
	ORGANIZATION(S)	FILING REQUIREMENT	FILING REQUIREMENT FULFILLED	FILINGS	
			Newton Road Community Development District - Board of Supervisors [?] Palm Gate Community Development District - Board of Supervisors [?] Pine Isle Community Development District - Board of Supervisors [?]
Princeton Commons Community Development District - Board of Supervisors  [?]
Quail Roost Community Development District - Board of Supervisors [?] Rancho Grande Community Development District - Board of Supervisors [?] San Simeon Community Development District - Board of Supervisors [?] Sedona Point Community Development District - Board of Supervisors [?]				

312661	
2025	
Abbie Salt	
Westview North Community Development District - Board of Supervisors  [?]	
Form 1 with COE [?]	 Form 1 Not Filed	
View Filings	

312659	
2025	
Richard Torres	
Westview North Community Development District - Board of Supervisors  [?]	
Form 1 with COE [?]	 Form 1 Not Filed	
View Filings	
1-7 of 7			Rows per page:			«	‹	1	›	»	

Westview North
COMMUNITY DEVELOPMENT DISTRICT

Check Register
Fiscal Year 2026

Date:	Check #:	Amount:	

Feb 2026	

237 - 241	

$26,463.70	

Mar 2026	
242 - 247	
$13,135.09	
	TOTAL	$39,598.79	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/24/26	PAGE	1
*** CHECK DATES 02/01/2026 - 03/31/2026 ***	WESTVIEW NORTH - GENERAL FUND
BANK A WESTVIEW NORTH CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
2/12/26 00003 12/31/25 196696	202512 310-51300-31500	*	1,044.00
DEC 25 - GENERAL COUNSEL
1/31/26 197030	202601 310-51300-31500	*	3,708.50
JAN 26 - GENERAL COUNSEL
BILLING COCHRAN, P.A.	4,752.50 000237
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

DIXIE LANDSCAPE,	LLC	5,039.30	000238	
- - - - - - - -	- - - - - - -	- -	- - - - - - - - - - - - - - - - - -	- -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
97	202601 320-53800-34000	*	1,060.00	
JAN	26	- FIELD SERVICES	
98	202601 310-51300-34000	*	3,260.83	
JAN	26	- MGMT FEES	
98	202601 310-51300-35100	*	94.50	
JAN	26	- COMPUTER TIME	
98	202601 310-51300-31300	*	519.83	
JAN	26	- DISSEMINATION	
98	202601 310-51300-49500	*	94.50	
JAN	26	- WEBSITE ADMIN	
98	202601 310-51300-42000	*	8.14	
JAN	26	- POSTAGE	
100	202602 310-51300-34000	*	3,260.83	
FEB	26	- MGMT FEES	
100	202602 310-51300-35100	*	94.50	
FEB	26	- COMPUTER TIME	
100	202602 310-51300-31300	*	519.83	
FEB	26	- DISSEMINATION	
100
FEB	26	202602 310-51300-49500	*	94.50	
100	202602 310-51300-42000	*	4.44	
FEB	26	- POSTAGE	
99	202602 320-53800-34000	*	1,060.00	
FEB	26	- FIELD SERVICES	

2/12/26 00001	1/01/26	
	1/01/26	
	1/01/26	
	1/01/26	
	1/01/26	
	1/01/26	
	2/01/26	
	2/01/26	
	2/01/26	
	2/01/26	
	2/01/26	
	2/01/26	

2/12/26 00013	2/01/26 SC19645	202602 320-53800-46200	*	5,039.30 FEB 26-LNDSCP LAKE&PRESRV

- WEBSITE ADMIN.

GMS-SF, LLC	10,071.90 000239
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/12/26 00010	2/02/26 28698	202602 310-51300-32200	*	5,200.00
AUDIT SVCS FYE 09/30/25
GRAU AND ASSOCIATES	5,200.00 000240
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
2/12/26 00014	1/08/26 1797	202601 320-53800-46800	*	700.00
JAN 26 - LAKE MAINTENANCE
2/09/26 1856	202602 320-53800-46800	*	700.00
FEB 26 - LAKE MAINTENANCE
SOUTHEAST LAND AND WATER	1,400.00 000241
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
WVWN WESTVIEW NORTH SNEEROOA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/24/26	PAGE	2
*** CHECK DATES 02/01/2026 - 03/31/2026 ***	WESTVIEW NORTH - GENERAL FUND
BANK A WESTVIEW NORTH CDD
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/17/26 00009	3/03/26 9068	202602 310-51300-31100	*	52.50
FEB 26 - ENGINEERING SVCS
ALVAREZ ENGINEERS, INC.	52.50 000242
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/17/26 00003	2/28/26 197425	202602 310-51300-31500	*	1,867.50
FEB 26 - GENERAL COUNSEL
BILLING COCHRAN, P.A.	1,867.50 000243
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/17/26 00013	3/01/26 SC19803	202603 320-53800-46200	*	5,039.30 MAR 26-LNDSCP LAKE&PRESRV
DIXIE LANDSCAPE, LLC	5,039.30 000244
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/17/26 00021	3/09/26	202603 320-53800-46000	*	438.73
CHAIN LINK FENCE -50% DEP

- - - - - - - -	- - - - -	
3/17/26 00001	3/01/26 10	
	3/01/26 10	
	3/01/26 10	
	3/01/26 10	
	3/01/26 10	
	3/01/26 10	

FCC CARPENTRY&GENERAL PAINTING LLC	438.73 000245
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1	202603 320-53800-34000	*	1,060.00
MAR 26 - FIELD SERVICES
2	202603 310-51300-34000	*	3,260.83
MAR 26 - MGMT FEES
2	202603 310-51300-35100	*	94.50
MAR 26 - COMPUTER TIME
2	202603 310-51300-31300	*	519.83
MAR 26 - DISSEMINATION
2	202603 310-51300-49500	*	94.50
MAR 26 - WEBSITE ADMIN
2	202603 310-51300-42000	*	7.40

MAR 26 - POSTAGE

GMS-SF, LLC	5,037.06 000246

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/17/26 00014	3/10/26 1932	202603 320-53800-46800	*	700.00
MAR 26 - LAKE MAINTENANCE
SOUTHEAST LAND AND WATER	700.00 000247
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	39,598.79
TOTAL FOR REGISTER	39,598.79

WVWN WESTVIEW NORTH SNEEROOA

Westview North	
Community Development District	

Unaudited Financial Reporting	
March 31, 2026	

Table of Contents

	Balance Sheet

	General Fund

	Debt Service Fund Series 2022

	Capital Project Fund Series 2022

	Month to Month

	Long Term Debt Report

	Assessment Receipt Schedule

Westview North	
Community Development District	
Combined Balance Sheet	
March 31, 2026	
General	Debt Service	Capital Project	Totals	
Fund	Fund	Fund	Governmental Funds	

Assets:	
Cash:	
Operating Account	
Due from General Fund	

$	25,714	
-	

$	-	
42,256	

$	-	
-	

$	25,714	
42,256	

Investments:	
State Board of Administration (SBA)	

81,060	-	-	81,060

Series 2022	
Reserve	
Revenue	
Acq & Construction	

-	
-	
-	

-	
-	
89,795	

490,666	
1,029,093	
89,795	

490,666
1,029,093
-

Total Assets	$	106,774	$  1,562,014	$	89,795	$	1,758,584	

Liabilities:	
Accounts Payable	$	3,954	$	-		$	-		$	3,954	
Due to Debt Service	42,256		-		-	42,256	

Total Liabilites	$	46,209	$	-	$	-	$	46,209

Fund Balance:	
Restricted for:	
Debt Service	
Capital Project	
Unassigned	

$	-	
89,795	
-	

$	1,562,014	
89,795	
60,565	

$	-	$	1,562,014

60,565	-

Total Liabilities & Fund Balance	$	106,774	$	1,562,014	$	89,795	$	1,758,584

Total Fund Balances	$	60,565	$  1,562,014	$	89,795	$	1,712,375

Westview North	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Revenues:					
Special Assessments - Tax Roll	$	193,919	$	193,919	$	186,702	$	(7,217)	
Interest Income	1,000	500	996	496	
Misc. Income	-	-	2,851	2,851	
Total Revenues	$	194,919	$	194,419	$	190,549	$	(3,870)	
Expenditures:					
General & Administrative:					
Supervisor Fees	$	7,200	$	3,600	$	3,600	$	-	
FICA Expense	551	275	275	-	
Engineering	5,000	2,500	53	2,448	
Attorney	15,000	7,500	22,396	(14,896)	
Annual Audit	5,200	5,200	5,200	-	
Assessment Administration	2,544	2,544	2,544	-	
Arbitrage Rebate	550	550	550	-	
Dissemination Agent	6,238	3,119	3,119	0	
Trustee Fees	4,445	4,445	4,445	0	
Management Fees	39,130	19,565	19,565	(0)	
Information Technology	1,134	567	567	0	
Website Maintenance	1,134	567	567	0	
Telephone	50	25	-	25	
Postage & Delivery	100	50	57	(7)	
Insurance General Liability	6,395	6,395	6,163	232	
Printing & Binding	100	50	57	(7)	
Legal Advertising	2,500	2,500	-	2,500	
Other Current Charges	2,500	2,500	1,191	1,309	
Office Supplies	75	37	-	37	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	100,021	$	62,165	$	70,523	$	(8,358)	

Operations & Maintenance					
Field Expenditures:					
Field Management	$	12,720	$	6,360	$	6,360	$	-	
Landscape Maintenance	62,289	31,144	30,236	909	
Plant Replacement	3,000	1,500	920	580	
Lake & Canal Maintenance	9,000	4,500	4,200	300	
Preserve Maintenance	3,000	1,500	-	1,500	
Stormwater Drainage Maintenance	3,500	1,750	-	1,750	
Lift Station	4,000	2,000	-	2,000	
R&M - Entry Road	2,000	1,000	-	1,000	
Repairs & Maintenance	5,000	2,500	921	1,579	
Contingency	2,500	1,250	-	1,250	
Total Field Expenditures:	$	107,009	$	53,504	$	42,637	$	10,868	

Total Expenditures	$	207,030	$	115,669	$	113,160	$	2,510	

Excess (Deficiency) of Revenues over Expenditures	$	(12,111)	$	78,749	$	77,389	$	(1,360)	

Net Change in Fund Balance	$	(12,111)	$	78,749	$	77,389	$	(1,360)	
	
Fund Balance - Beginning	$	12,111		$	(16,824)		
	
Fund Balance - Ending	$	-		$	60,565		

Interest Income	$	-	

Revenues

$	-	$

1,601	$

1,601

Total Revenues	$	-	$	-	$	1,601	$	1,601	

Expenditures:		
Capital Outlay	$	-	$	-	$	3,028	$	(3,028)	
Total Expenditures	$	-	$	-	$	3,028	$	(3,028)	

Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	(1,427)	$	(1,427)	

Transfer In/(Out)	$	-	

Other Financing Sources/(Uses)

$	-	$

9,091	$

9,091

Westview North	
Community Development District	
Capital Projects Fund Series 2022	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Total Other Financing Sources (Uses)	$	-	$	-	$	9,091	$	9,091	

Net Change in Fund Balance	$	-	$	-	$	7,664	$	7,664	
				
Fund Balance - Beginning	$	-		$	82,131	
				
Fund Balance - Ending	$	-		$	89,795	

Revenues:

Special Assessments - Tax Roll	$	991,280	
Interest Income	32,000	

$	991,280	
16,000	

$	954,388	
21,895	

$	(36,892)	
5,895	

Total Revenues	$ 1,023,280	$ 1,007,280	$	976,283	$	(30,997)	

Expenditures:		
Interest - 12/15	$	385,531	$	385,531	$	385,531	$	-	
Interest -	6/15	385,531	-	-	-	
Principal - 6/15	215,000	-	-	-	
Total Expenditures	$	986,063	$	385,531	$	385,531	$	-	

Excess (Deficiency) of Revenues over Expenditures	$	37,218	$	621,749	$	590,752	$	(30,997)	

Transfer In/(Out)	$	-	

Other Financing Sources/(Uses):

$	-	$

(9,091)	$

(9,091)

Westview North	
Community Development District	
Debt Service Fund Series 2022	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending March 31, 2026	

Total Other Financing Sources/(Uses)	$	-	$	-	$	(9,091)	$	(9,091)	
		
Net Change in Fund Balance	$	37,218	$	621,749	$	581,661	$	(40,088)	
		
Fund Balance - Beginning	$	477,149	$	980,354	
		
Fund Balance - Ending	$	514,366	$  1,562,014	

Westview North	
Community Development District	

	

	

	

Long Term Debt Report

Special Assessment Bonds	
Series 2022	
Original Bond Issue Amount: Term 1:	
$13,795,000

$1,510,000	
Interest Rate:	5.00%	
Maturity Date:	June 15, 2029	
Term 2:	$4,915,000	
Interest Rate:	5.75%	
Maturity Date:	June 15, 2042	
Term 3:	$7,370,000	
Interest Rate:	6.00%	
Maturity Date:	June 15, 2052	
Reserve Fund Definition	50% of Maximum Annual Debt Service	
Reserve Fund Requirement	$490,666	
Reserve Fund Balance	490,666	
Bonds Outstanding - 10/27/2022	$13,795,000	
Less: Principal Payment -06/15/23	($185,000)	
Less: Principal Payment -06/15/24	($195,000)	
Less: Principal Payment -06/15/25	($205,000)	
Current Bonds Outstanding	$13,210,000	

Westview North	
Community Development District	
Month to Month	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Revenues:

Special Assessments - Tax Roll	$	-	$  19,530	$ 160,340	$	3,939	$	2,406	$	487	$	-	$	-	$	-	$	-	$	-	$	-	$ 186,702	
Interest Income	27	0	142	326	237	263	-	-	-	-	-	-	996	
Misc. Income	-	2,851	-	-	-	-	-	-	-	-	-	-	2,851	

Total Revenues	$	27	$  22,381	$ 160,482	$	4,265	$	2,643	$	750	$	-	$	-	$	-	$	-	$	-	$	-	$ 190,549	

Expenditures:														
General & Administrative:														
Supervisor Fees	$	800	$	1,000	$	-	$	800	$	-	$	1,000	$	-	$	-	$	-	$	-	$	-	$	-	$	3,600	
FICA Expense	61	77	-	61	-	77	-	-	-	-	-	-	275	
Engineering	-	-	-	-	53	-	-	-	-	-	-	-	53	
Attorney	10,169	1,653	1,044	3,709	1,868	3,954	-	-	-	-	-	-	22,396	
Annual Audit	-	-	-	-	5,200	-	-	-	-	-	-	-	5,200	
Assessment Administration	2,544	-	-	-	-	-	-	-	-	-	-	-	2,544	
Arbitrage Rebate	-	-	550	-	-	-	-	-	-	-	-	-	550	
Dissemination Agent	520	520	520	520	520	520	-	-	-	-	-	-	3,119	
Trustee Fees	-	4,445	-	-	-	-	-	-	-	-	-	-	4,445	
Management Fees	3,261	3,261	3,261	3,261	3,261	3,261	-	-	-	-	-	-	19,565	
Information Technology	95	95	95	95	95	95	-	-	-	-	-	-	567	
Website Maintenance	95	95	95	95	95	95	-	-	-	-	-	-	567	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage & Delivery	24	10	3	8	4	7	-	-	-	-	-	-	57	
Insurance General Liability	6,163	-	-	-	-	-	-	-	-	-	-	-	6,163	
Printing & Binding	55	-	2	-	-	-	-	-	-	-	-	-	57	
Legal Advertising	-	-	-	-	-	-	-	-	-	-	-	-	-	
Other Current Charges	348	227	179	170	144	122	-	-	-	-	-	-	1,191	
Office Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dues, Licenses & Subscriptions	175	-	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$  24,310	$  11,382	$	5,748	$	8,717	$  11,238	$	9,129	$	-	$	-	$	-	$	-	$	-	$	-	$  70,523	

Operations & Maintenance														
Field Expenditures:														
Field Management	$	1,060	$	1,060	$	1,060	$	1,060	$	1,060	$	1,060	$	-	$	-	$	-	$	-	$	-	$	-	$	6,360	
Landscape Maintenance	5,039	5,039	5,039	5,039	5,039	5,039	-	-	-	-	-	-	30,236	
Plant Replacement	920	-	-	-	-	-	-	-	-	-	-	-	920	
Lake & Canal Maintenance	700	700	700	700	700	700	-	-	-	-	-	-	4,200	
Preserve Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Stormwater Drainage Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Lift Station	-	-	-	-	-	-	-	-	-	-	-	-	-	
R&M - Entry Road	-	-	-	-	-	-	-	-	-	-	-	-	-	
Repairs & Maintenance	-	482	-	-	-	439	-	-	-	-	-	-	921	
Contingency	-	-	-	-	-	-	-		-	-	-	-	-	

Total Field Expenditures:	$	7,719	$	7,281	$	6,799	$	6,799	$	6,799	$	7,238	$	-	$	-	$	-	$	-	$	-	$	-	$  42,637	

Total Expenditures	$  32,029	$  18,663	$  12,547	$  15,516	$  18,037	$  16,367	$	-	$	-	$	-	$	-	$	-	$	-	$ 113,160	

Excess (Deficiency) of Revenues over Expe	$  (32,002)	$	3,718	$ 147,936	$  (11,251)	$  (15,394)	$  (15,618)	$	-	$	-	$	-	$	-	$	-	$	-	$  77,389	

Net Change in Fund Balance	$ (32,002)	$	3,718	$ 147,936	$ (11,251)	$ (15,394)	$ (15,618)	$	-	$	-	$	-	$	-	$	-	$	-	$  77,389	

Westview North
COMMUNITY DEVELOPMENT DISTRICT
Special Assessment Receipts - Miami/Dade County Fiscal Year 2026

Gross Assessments	$	204,125	$	1,043,453	$	1,247,578	
Net Assessments	$	193,919	$	991,280	$	1,185,199	
Allocation in %	16%	84%	100%	

ON ROLL ASSESSMENTS

Date	
Gross Amount	Discoumt/
Penalty	
Commission	
Interest	
Net Receipts	
O&M Portion	2022
Debt Service	
Total	

11/12/25	
$	4,526	
$	45	
$	179	
$	-	
$	4,302	
$	704	
$	3,598	
$	4,302	
11/17/25	32,737	1,296	327	-	31,113	5,091	26,022	31,113	
11/25/25	4,081	179	39		3,863	632	3,231	3,863	
11/28/25	84,263	3,371	809	-	80,084	13,103	66,980	80,084	
12/05/25	1,021,894	40,877	9,810	-	971,207	158,906	812,301	971,207	
12/24/25	9,158	304	89	-	8,765	1,434	7,331	8,765	
01/08/26	23,878	716	232	-	22,930	3,752	19,178	22,930	
01/26/26	-	-	-	1,144	1,144	187	957	1,144	
02/11/26	15,158	303	149		14,706	2,406	12,300	14,706	
03/11/26	3,053	45	30		2,977	487	2,490	2,977	
TOTAL	$	1,198,747	$	47,137	$	11,664	$	1,144	$	1,141,090	$	186,702	$	954,388	$	1,141,090	

$

96%
48,831

Percent Collected Balance Remaining to Collect