Notice RESOLUTION 2026-03 A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PALM GLADES COMMUNITY DEVELOPMENT DISTRICT DECLARING SPECIAL ASSESSMENTS; INDICATING THE LOCATION, NATURE AND ESTIMATED COST OF THOSE IMPROVEMENTS WHOSE COST IS TO BE DEFRAYED BY THE SPECIAL ASSESSMENTS; PROVIDING THE PORTION OF THE ESTIMATED COST OF THE 3RD EXPANSION AREA IMPROVEMENTS TO BE DEFRAYED BY THE SPECIAL ASSESSMENTS; PROVIDING THE MANNER IN WHICH SUCH SPECIAL ASSESSMENTS SHALL BE MADE; PROVIDING WHEN SUCH SPECIAL ASSESSMENTS SHALL BE MADE; DESIGNATING LANDS WITHIN THE 2026 EXPANSION AREA WITHIN THE DISTRICT UPON WHICH THE SPECIAL ASSESSMENTS SHALL BE LEVIED; PROVIDING FOR AN ASSESSMENT PLAT; AUTHORIZING THE PREPARATION OF A PRELIMINARY ASSESSMENT ROLL; PROVIDING FOR A PUBLIC HEARING TO CONSIDER THE ADVISABILITY AND PROPRIETY OF SAID ASSESSMENTS AND THE RELATED IMPROVEMENTS; PROVIDING FOR PUBLICATION OF THIS RESOLUTION WHEREAS, the Palm Glades Community Development District (the "District") was established pursuant to Chapter 190, Florida Statutes, and Ordinance No. 05-181 enacted by the Board of County Commissioners of Miami-Dade County, Florida, and the boundaries of the District were subsequently expanded and contracted pursuant to Ordinance Nos. 07-161, 19-99, and 25-118 enacted by the County Commission; and WHEREAS, the boundaries of the District were expanded to include adjacent lands referred to therein and herein as the "3rd Expansion Area" pursuant to Ordinance No. 25-118 (the "Second Expansion Ordinance") of the Board of County Commissioners of Miami-Dade County, Florida; and WHEREAS, the Board of Supervisors of the Palm Glades Community Development District (the "Board") hereby determines to construct and/or acquire certain public infrastructure improvements (the "2026 Expansion Area Improvements") as more particularly described in the Fifth Supplemental Engineer's Report relating to the 2026 Expansion Area Infrastructure Improvements, prepared by Alvarez Engineers, Inc., dated and approved by the Board on April 14, 2026, as such report is amended and supplemented from time to time by the Board (the "Engineer's Report"), which Engineer's Report is incorporated by reference as part of this Resolution, and in the plans and specifications (the "Plans and Specifications"), which Engineer's Report and Plans and Specifications are available for review at the offices of District Manager, 5385 N. Nob Hill Road, Sunrise, Florida 33351 (the "District Office") or at 2804 NE 8th Street, Suite 202, Homestead, Florida 33033 (the "Local Records Office"); and WHEREAS, the District is empowered by Chapter 170, 190, and 197, Florida Statutes, to finance, fund, plan, establish, acquire, construct or reconstruct, enlarge or extend, equip, operate and/or maintain the 2026 Expansion Area Improvements and to impose, levy and collect the Assessments (as defined below) on the developable lands within the 2026 Expansion Area that benefit from the 2026 Expansion Area Improvements; and WHEREAS, the Board finds that it is in the best interest of the District to pay the cost of all or a portion of the 2026 Expansion Area Improvements by imposing, levying, and collecting non-ad valorem special assessments pursuant to Chapter 170, 190, and 197, Florida Statutes (the "Assessments"); and WHEREAS, the Board hereby determines that special and direct benefits will accrue to the property improved, the amount of those benefits, and that Assessments will be made in proportion to the benefits received as set forth in the District's Master Assessment Methodology for the 2026 Expansion Area, prepared by Governmental Management Services-South Florida, LLC (the "Methodology Consultant"), dated and accepted by the Board on April 14,2026, as amended and supplemented from time to time (the "Assessment Report"), which Assessment Report is incorporated herein and made a part herein by reference and is on file and available for review at the District Office and at the Local Records Office; and WHEREAS, the District hereby determines that the Assessments to be levied will not exceed the benefits to the property within the 2026 Expansion Area within the District assessed as a result of the 2026 Expansion Area Improvements. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE PALM GLADES COMMUNITY DEVELOPMENT DISTRICT, THAT: 1. The foregoing recitals are hereby incorporated as the findings of fact of the Board. 2. Assessments shall be levied to defray a portion of the cost of the 2026 Expansion Area Improvements. The nature of the 2026 Expansion Area Improvements generally consists of onsite and offsite roadway improvements (including impact fees), stormwater management system (including onsite and offsite drainage facilities), water distribution and sanitary sewer collection systems (including connection fees), and related costs, all as described more particularly in the Plans and Specifications and in the Engineer's Report. 3. The general locations of the 2026 Expansion Area Improvements are on lands of approximately 18.51 +/- acres within unincorporated Miami-Dade County, Florida, and bounded on the west by theoretical SW 110 Place, on the north by theoretical SW 229 Street, on the east by SW 109 Avenue, and on the south by SW 232 Street, as shown in the Engineer's Report and Plans and Specifications referred to above. 4. The estimated cost of the 2026 Expansion Area Improvements is approximately $12,303,000 (hereinafter referred to as the "Estimated Cost") based on and as described in the Engineer's Report. 5. The Assessments will defray approximately $13,835,000, which includes the Estimated Cost, plus financing-related costs, capitalized interest, debt service reserve and contingency. 6. The manner in which the Assessments shall be apportioned, levied, and paid is set forth in the Assessment Report. As provided in further detail in the Assessment Report, the Assessments will be levied initially on a per acre basis since the 2026 Expansion Area Improvements increase the value of all the lands within the 2026 Expansion Area of the District. On and after the date benefited lands within the 2026 Expansion Area within the District are specifically platted or lots are otherwise identified (the "platted lots"), the Assessments as to platted lots will be levied in accordance with the Assessment Report 7. The Assessments shall be levied in accordance with the Assessment Report referenced above on all lots and lands within the 2026 Expansion Area within the District, which are adjoining and contiguous or bounding and abutting upon the 2026 Expansion Area Improvements or directly and specially benefited thereby and further designated by the assessment plat hereinafter provided for. 8. There is on file at the District Office and the Local Records Office, an assessment plat showing the area to be assessed, with the Plans and Specifications describing the 2026 Expansion Area Improvements and the Estimated Cost, all of which shall be open to inspection by the public. 9. The Methodology Consultant is hereby authorized and directed to cause to be made a preliminary assessment roll, as promptly as possible, which shall show the lots and lands assessed, the amount of benefit to and the Assessment against each lot or parcel of land and the number of annual installments into which the Assessment is divided. 10. In accordance with the Assessment Report and commencing with the year in which the District is obligated to make payment of a portion of the Estimated Cost of the 2026 Expansion Area Improvements acquired and / or constructed by the District, the principal component of the of the Assessment shall be paid in not more than thirty (30) annual installments payable at the same time and in the same manner as are ad-valorem taxes and as prescribed by Chapter 197, Florida Statutes (the "Uniform Method"); provided, however, that in the event the non-ad valorem assessment method of collecting the Assessments is not available to the District in any year, or the District determines not to utilize the provisions of the Uniform Method, the Assessments may be collected on an annual basis through direct billing or as is otherwise permitted by law. 11. Upon completion of the preliminary assessment roll, the Board shall adopt a subsequent resolution to fix a time and place at which the owners of property to be assessed or any other persons interested therein may appear before the Board and be heard as to the propriety and advisability of the Assessments or the making of the 2026 Expansion Area Improvements, the cost thereof, the manner of payment therefore or the amount thereof to be assessed against each property within the 2026 Expansion Area as improved; and to authorize such notice and publications of same as may be required by Chapter 170, Florida Statutes, or other applicable law. 12. Pursuant to Section 170.05, Florida Statutes, the District Manager is hereby directed to cause this Resolution to be published twice in a newspaper of general circulation within Miami-Dade County, Florida. 13. All documents referenced herein and in which it is indicated are on file at and shall also be made available for inspection at the District Office and the Local Records Office. 14. This Resolution shall be effective upon adoption by the Board. PASSED AND ADOPTED this 14th day of April, 2026 PALM GLADES COMMUNITY DEVELOPMENT DISTRICT IPL0333087 May 26,Jun 2 2026