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The Century Gardens at Tamiami Community Development District (the “District”) is a local unit of special-purpose government of the State of Florida established in accordance with the Uniform Community Development District Act of 1980, Chapter 190, Florida Statutes, as amended and by Ordinance No. 07-81 of the Board of County Commissioners of Miami Dade County, Florida (the “County”), effective July 6, 2007. The original boundaries of the District were expanded pursuant to Ordinance No. 14-20, effective March 14, 2014. The District lands now consist of approximately 121 gross acres located entirely within the unincorporated area of the County and were developed as a residential community which contains 328 single family residential dwelling units, 356 townhome units and 160 villa units. The District is governed by a five-member Board of Supervisors made up of qualified electors and landowners in the District. The District issued Special Assessment Bonds, Series 2004 (the “2004 Bonds”) and Special Assessment Bonds, Series 2014 (the “2014 Bonds”) (collectively the “Bonds”) and has imposed taxes and/or assessments on all assessable property to pay off the Bonds issued for the installation and construction of public infrastructure (capital) improvements. All property owners within the District are subject to annual special assessments which are broken down into two (2) components:
- The operation and management of the public improvements.
- Bond debt service (annual principal and interest) on the Bonds.
The District uses the Miami-Dade County Tax Collector to collect the assessments each year. The special assessments appear under the non-ad valorem tax section of the real estate property tax bill. The District’s fiscal year runs from October 1 thru September 30 of each respective year.