Loading...
HomeMy WebLinkAboutOrdinance - 2022-O0043 - Northwest Passage PID 2022 Amended And Restated Service And Assessment Plan - 03/22/2022First Reading March 22, 2022 Item No. 8.12 Second Reading April 12, 2022 Item No. 7.20 ORDINANCE NO. 2022-00043 THE FIRST AMENDED ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LUBBOCK ADOPTING THE NORTHWEST PASSAGE PUBLIC IMPROVEMENT DISTRICT (THE "DISTRICT") 2022 AMENDED AND RESTATED SERVICE AND ASSESSMENT PLAN; REVIEWING CLASSIFICATIONS FOR THE METHODS OF ASSESSING SPECIAL BENEFITS FOR THE SERVICES AND IMPROVEMENTS OF PROPERTY IN THE NORTHWEST PASSAGE PUBLIC IMPROVEMENT DISTRICT; APPROVING, ADOPTING AND FILING WITH THE CITY SECRETARY THE UPDATED ASSESSMENT ROLL; CLOSING THE HEARING AND LEVYING 2022 ASSESSMENTS FOR THE COST OF CERTAIN SERVICES AND IMPROVEMENTS TO BE PROVIDED IN THE DISTRICT DURING FY 2022-23; FIXING CHARGES AND LIENS AGAINST THE PROPERTY IN THE DISTRICT AND AGAINST THE OWNERS THEREOF; AND PROVIDING FOR THE COLLECTION OF THE ASSESSMENT. WHEREAS, on September 14, 2021, after notice and a public hearing in the manner required by law, the City Council of the City of Lubbock, Texas (the "City") approved a resolution authorizing the creation of the Northwest Passage Public Improvement District (the "District"); and WHEREAS, on October 26, 2021, after notice and a public hearing conducted in the manner required by law, the City Council adopted Ordinance No. 2021-00152 (the "Assessment Ordinance") approving a Service and Assessment Plan (the "Plan") and Assessment Roll (the "Roll") and the levy of assessments on property in the District.; and WHEREAS, it is necessary to amend and restate the 2022 Service and Assessment Plan adopted on October 26, 2021 for the issuance of bonds and update of the Assessment Roll. The 2022 Amended and Restated Service and Assessment Plan for the District is attached hereto as "Exhibit A" and incorporated herein; and WHEREAS, at its regularly scheduled meeting on March 22, 2022, the City Council held a public hearing to allow interested persons to speak for or against the Amended and Restated Plan. WHEREAS, the City Council now desires to amend the Assessment Ordinance and approve and adopt the 2022 Amended and Restated Service and Assessment Plan and the updated Roll for the District in conformity with the requirements of the Act. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK, TEXAS: SECTION 1: THAT the findings and determinations set forth in the preambles are hereby incorporated by reference for all purposes. SECTION 2: THAT the 2022 Amended and Restated Service and Assessment Plan and updated Assessment Roll attached hereto as "Exhibit A" are hereby approved and adopted. SECTION 3: THAT the City Council, after review of the Plan, approves the method of assessing special benefits of services and improvements set forth in the Plan. Terms relating to property taxes in this ordinance shall be used as defined in Section 1.04 of the Texas Property Tax Code. In accordance with the Plan, each property owner in the District identified for assessments in 2022 receives the same amount of service for the assessment provided. The proposed method of assessment, which specifies included or excluded classes of assessable property, is based on the net taxable value of the real property and real property improvements as determined by the Lubbock Central Appraisal District in accordance with Chapter 25 of the Texas Property Tax Code. Public rights -of -way are exempt from assessment. SECTION 4: THAT the City Council hereby approves, adopts and files with the City Secretary the Roll. The Roll states an estimate of the assessment against each parcel of land in the District, as determined by the method of assessment set forth in the Plan and this Ordinance. The City Secretary shall file the Roll in the official City records. The Roll shall be subject to public inspection. SECTION 5: THAT the City Council finds that the notice of the City Council's intention to consider the proposed assessments at a public hearing on March 22, 2022 at 5:00 p.m. in the City Council Chamber, 1314 Avenue K, Lubbock, Texas was published in the official newspaper of the City of Lubbock, Texas before the 10`h day before the date of the hearing. The notice stated: (1) the date, time and place of the hearing; (2) the general nature of the services and improvements; (3) the cost of the services and improvements; (4) the boundaries of the District; and, (5) that written or oral objections will be considered at the hearing. SECTION 6: THAT the City Council finds that City staff mailed to the owners of property liable for assessment notice of the hearing as the ownership appears on the City tax roll. The notice contained the information required by the Act. The notice was mailed before the 10`h day before the date of the hearing to the last known address of the property owner on the City tax roll. The failure of the property owner to receive notice does not invalidate the proceeding. SECTION 7: THAT the City Council finds that the assessments should be made and levied against the respective parcels of property within the District and against the owners thereof, and are substantially in proportion to the benefits to the respective parcels of property by means of the services and improvements in the District for which such assessments are levied, and further finds that in each case the property assessed is specially benefited by means of the said services and improvements of the District, and further finds that the apportionment of costs of the services and improvements is in accordance with the law in force in this City and the State and in the proceedings of the city heretofore had with reference to the formation of the District and the imposition of assessments for said services and improvements are in all respects valid and regular. SECTION 8: THAT there shall be and is hereby levied and assessed against the parcels of property within the District, and against the real and true owners thereof (whether such owners be correctly named or not), the sums of money calculated by applying the assessment rate to the final 2022 city net taxable value in the manner described in the assessment attached hereto in Exhibits B and C shown opposite the description of the respective parcels of property, and the several amounts assessed against the same, and the owners thereof. SECTION 9: THAT the several sums above mentioned and assessed against the said parcels of property and the owners thereof, and interest thereon at the rate per annum established in Section 9 together with reasonable attorney's fees and costs of collection, if incurred, are hereby declared to be and are made a first and prior lien against the property assessed, superior to all other liens and claims except liens and claims for ad valorem taxes and is a personal liability of and charge against the owners of the property regardless of whether the owners are named. The lien shall attach on January 1 of each year to the property to secure the payment of all assessments, penalties, and interest ultimately imposed for the year on the property, whether or not the assessments are imposed in the year the lien attaches and shall be effective until the assessment is paid. The lien is perfected on attachment and perfection requires no further action by the governing body. SECTION 10: THAT the assessments levied herein shall be due and payable in full on receipt of the assessment bill and are delinquent if not paid by January 31, 2023 except as provided in Sections 31.02(b), 31.03, and 31.04 of the Texas Property Tax Code. A delinquent assessment incurs a penalty of six percent of the amount of the assessment for the first calendar month it is delinquent plus one percent for each additional month or portion of a month the assessment remains unpaid prior to July 1 of the year in which it becomes delinquent. However, an assessment delinquent on July 1 incurs a total penalty of twelve percent of the amount of the delinquent assessment without regard to the number of months the assessment has been delinquent. A delinquent assessment continues to incur the penalty provided by this section as long as the assessment remains unpaid, regardless of whether a judgment for the delinquent assessment has been rendered. That if default be made in the payment of any of the said sums hereby assessed against said property owners and their property, collection thereof, including costs and attorney's fees, shall be enforced by the governing body in the same manner that an ad valorem tax lien against real property may be enforced by the governing body under Chapters 31, 32, and 33 of the Texas Property Tax Code. The owner of the assessed property may pay at any time the entire assessment on any lot or parcel, along with any interest and penalty that has accrued on the assessment. SECTION 11: THAT all assessments levied are a personal liability and charge against the real and true owners of the premises described, notwithstanding such owners may not be named, or may be incorrectly named. SECTION 12: THAT the assessments herein levied are made and levied under and by virtue of the terms powers and provisions of the Act, as amended. SECTION 13: THAT the City may contract with the Lubbock Central Appraisal District and any competent attorney to collect the assessments and to represent the District to enforce the collection of delinquent assessments. The attorney's compensation shall be set in the contract, but the total amount of compensation provided may not exceed twenty percent (20%) of the amount of delinquent assessment, penalty, and interest collected, as required in Section 6.03 of the Texas Property Tax Code. SECTION 14: THAT this Ordinance shall take effect upon passage and execution hereof. AND IT IS SO ORDERED. Passed by the City Council on first reading on March 22, 2022 Passed by the City Council on second reading on April 12, 2022 DANIEL M. POPE, MAYOR ATTEST: 1� , A' Retie a Garza, City Secr ar APPROVED AS TO CONTENT: //2N L K= = D. Blu Ko telich, Chief Financial Officer APPROVED AS TO FORM: *11iLeisuire, Assistant City Attorney Ord. Northwest Passage PID A&R SAP 2022 March 22, 2022 Northwest Passage Public Improvement District 2022 AMENDED & RESTATED SERVICE AND ASSESSMENT PLAN UPDATED FOR THE ISSUANCE OF BONDS MARCH 22, 2022 of Lubbock TEXAS TABLE OF CONTENTS Tableof Contents.......................................................................................................................................... 1 Introduction.................................................................................................................................................. 2 SectionI: Definitions..................................................................................................................................... 3 SectionII: The District................................................................................................................................... 7 Section III: Authorized Improvements..............................................................................................................7 SectionIV: Service Plan.........................................................................................................................................8 SectionV: Assessment Plan.................................................................................................................................. 8 Section VI: Terms of the Assessments................................................................................................................10 SectionVII: Assessment Roll...............................................................................................................................13 Sect ion Vill: Additional Provisions.....................................................................................................................13 Listof Exhibits............................................................................................................................................. 15 Exhibit A - District Legal Description..................................................................................................................16 Exhibit B - District Boundary Map.............................................................................................................. 24 Exhibit C- Authorized Improvements.............................................................................................................25 Exhibit D - Service Plan - Five Year Plan............................................................................................................ 26 Exhibit E - Service Plan - Sources and Uses....................................................................................................... 27 ExhibitF -Assessment Roll.................................................................................................................................. 28 ExhibitG - Annual Installments.....................................................................................................................29 Exhibit H - Maximum Assessment per Lot Type................................................................................................ 30 Exhibit I -Allocation of Public Improvement Costs by Section................................................................... 31 Exhibit J - Estimated Bond Debt Service Schedule............................................................................................. 32 Northwest Passage PID SAP 1 INTRODUCTION Capitalized terms used in this 2022 Amended and Restated Service and Assessment Plan (this "2022 A&R SAP") shall have the meanings given to them in Section I unless otherwise defined in this 2022 A&R SAP or unless the context in which a term is used clearly requires a different meaning. Unless otherwise defined, a reference to a "Section" or an "Exhibit" shall be a reference to a Section of this 2022 A&R SAP or an Exhibit attached to and made a part of this 2022 A&R SAP for all purposes. On September 14, 2021 the City passed and approved Resolution No. 2021-RO363 authorizing the creation of the District in accordance with the PID Act, which authorization was effective on the date it was approved as required by the PID Act. The purpose of the District is to finance the Actual Costs of the Authorized Improvements for the benefit of property within the District. The District contains approximately 992.06 acres within the corporate limits of the City, as described legally by metes and bounds on Exhibit A and as depicted by the map on Exhibit B. On November 1, 2021 the City passed and approved by Ordinance No. 2021-00152 accepting and approving a service and assessment plan (the "2022 SAP") and Assessment Roll for the District. The 2022 SAP levied Assessments against the Assessed Property within the District and established a lien on such Assessed Property. The PID Act requires a service plan covering a period of at least five years and defining the annual indebtedness and projected cost of the Authorized Improvements. The Service Plan is contained in Section IV. The PID Act requires that the Service Plan include an assessment plan that assesses the Actual Costs of the Authorized Improvements against Assessed Property within the District based on the special benefits conferred on such property by the Authorized Improvements. The Assessment Plan is contained in Section V. The PID Act requires an Assessment Roll that states the Assessment against each Parcel determined by the method chosen by the City. The Assessment against each Assessed Property must be sufficient to pay the share of the Actual Costs apportioned to the Assessed Property and cannot exceed the special benefit conferred on the Assessed Property by the Authorized Improvements. The Assessment Roll is contained in Exhibit F. Pursuant to the PID Act, the 2022 SAP must be reviewed and updated annually. This document is amending and restating the 2022 SAP. This 2022 A&R SAP updates the Assessment Roll for 2022 to reflect the issuance of Bonds. Northwest Passage PID SAP 2 SECTION I: DEFINITIONS "2022 SAP" means that service and assessment plan passed and approved on November 1, 2021 by the City pursuant to Ordinance No. 2021- 00152 that levied Assessments against the Assessed Property within the District and established a lien on such Assessed Property. "2022 AM SAP" means this 2022 Amended and Restated Service and Assessment Plan which is the update to the 2022 SAP and the update relating to the Bonds, as it may be modified, amended, supplemented, and updated from time to time. "Actual Costs" means, with respect to the Authorized Improvements, (a) the costs incurred by or on behalf of Owner for the design, planning, acquisition, installation, construction and/or implementation of such Authorized Improvement, (b) the costs incurred in preparing the construction plans for such Authorized Improvement, (c) the fees paid for obtaining permits, licenses or other governmental approvals for such Authorized Improvement, (d) the costs incurred by or on behalf of the Owner for external professional costs, such as engineering, geotechnical, surveying, land planning, architectural landscapers, appraisals, legal, accounting and similar professional services, (e) taxes (property and franchise) related to the Authorized Improvements that benefit the properties within the boundaries of the District, (f) all labor, bonds and materials, including equipment and fixtures, incurred by contractors, builders and materialmen in connection with the acquisition, construction or implementation of the Authorized Improvement, and (f) all related permitting, zoning and public approval expenses, architectural, engineering, legal and consulting fees, financing charges, taxes, governmental fees and charges, insurance premiums, and miscellaneous expenses plus interest, if any, calculated from the respective dates of the expenditures until the date of reimbursement therefore. "Additional Interest" means the amount collected by application of the Additional Interest Rate. "Additional Interest Rate" means the 0.25% additional interest charged on the Assessments securing Bonds pursuant to Section 372.018 of the PID Act. "Administrator" means the City or the person or independent firm designated by the City who shall have the responsibility provided in this 2022 A&R SAP, the Indenture, or any other agreement or document approved by the City related to the duties and responsibility of the administration of the District. "Annual Collection Costs" mean the actual or budgeted costs and expenses related to the creation and operation of the District, and the construction, operation, and maintenance of the Authorized Improvements, including, but not limited to, costs and expenses for: (1) the Administrator and City staff; (2) legal counsel, engineers, accountants, financial advisors, and other consultants engaged by the City; (3) Northwest Passage PID SAP 3 calculating, collecting, and maintaining records with respect to Assessments and Annual Installments; (4) preparing and maintaining records with respect to Assessment Rolls and Annual Service Plan Updates; (5) paying, and redeeming Bonds; (6) investing or depositing Assessments and Annual Installments; (7) complying with this 2022 AM SAP and the PID Act with respect to the administration of the District, including continuing disclosure requirements; and (8) the paying agent/registrar and Trustee in connection with Bonds, including their respective legal counsel. Annual Collection Costs collected but not expended in any year shall be carried forward and applied to reduce Annual Collection Costs for subsequent years. "Annual Installment" means the annual installment payment of an Assessment as calculated by the Administrator and approved by the City Council, which includes: (1) principal; (2) interest; (3) Annual Collection Costs; and (4) Additional Interest. "Annual Service Plan Update" means an update to the 2022 SAP prepared no less frequently than annually by the Administrator and approved by the City Council. "Assessed Property" means any Parcel within the District that benefits from the Authorized Improvements and on which an Assessment is levied as shown on the Assessment Roll and which includes any and all Parcels within the District other than Non-Benefitted Property. "Assessment" means an assessment levied against a Parcel and imposed pursuant to an Assessment Ordinance and the provisions herein, as shown on the Assessment Roll, subject to reallocation upon the subdivision of such Parcel or reduction according to the provisions herein and in the PID Act. "Assessment Ordinance" means Ordinance No. 2021-00152 adopted by the City Council on November 1, 2021 in accordance with the PID Act that approved the 2022 SAP and levied an Assessment on Assessed Property within the District. "Assessment Plan" means the methodology employed to assess the Actual Costs of the Authorized Improvements against Assessed Property within the District based on the special benefits conferred on such property by the Authorized Improvements, more specifically described in Section V. "Assessment Roll" means the assessment roll for the Assessed Property within the District and included in this 2022 AM SAP as Exhibit F, as updated, modified, or amended from time to time in accordance with the procedures set forth herein and in the PID Act, including updates prepared in connection with the issuance of Bonds or in connection with any Annual Service Plan Update. "Authorized Improvements" mean improvements authorized by Section 372.003 of the PID Act, including Public Improvements and District Formation and Bond Issuance Costs. "City" means the City of Lubbock, Texas. "City Council" means the governing body of the City. "County" means Lubbock County, Texas. Northwest Passage PID SAP 4 "Delinquent Collection Costs" mean, for a Parcel, interest, penalties, and other costs and expenses authorized by the PID Act that directly or indirectly relate to the collection of delinquent Assessments, delinquent Annual Installments, or any other delinquent amounts due under this SAP, including costs and expenses to foreclose liens. "District" means the approximately 992.06 acres within the corporate limits of the City, as described legally by metes and bounds on Exhibit A and as depicted by the map on Exhibit B. "District Formation and Bond Issuance Costs" mean the costs associated with forming the District and issuing Bonds, including but not limited to attorney fees, financial advisory fees, consultant fees, appraisal fees, printing costs, publication costs, City costs, capitalized interest, reserve fund requirements, first year's Annual Collection Costs, underwriter discount, fees charged by the Texas Attorney General, and any other cost or expense directly associated with the establishment of the District and/or the issuance of Bonds. "Estimated Buildout Value" means the estimated buildout value of an Assessed Property at the time Assessments are levied, and shall be determined by the Administrator and confirmed by the City Council by considering such factors as density, lot size, proximity to amenities, view premiums, location, market conditions, historical sales, builder contracts, discussions with homebuilders, reports from third party consultants, or any other information that may impact value. "Indenture" means an Indenture of Trust entered into in connection with the issuance of Bonds, as amended or supplemented from time to time, between the City and the Trustee setting forth terms and conditions related to the Bonds. "Landowner Agreement" means that certain Landowner Agreement between the City and Owner dated March 22, 2022. "Lot" means (1) for any portion of the District for which a subdivision plat has been recorded in the official public records of the County, a tract of land described as a "lot" in such subdivision plat, and (2) for any portion of the District for which a subdivision plat has not been recorded in the official public records of the County, a tract of land anticipated to be described as a "lot" in a final recorded subdivision plat as shown on a concept plan or preliminary plat. "Lot Type" All lot types at this time are the same with no classifications. Since the assessment is based on $0.15 per $100 valuation it will distribute the assessment fairly between the different sizes and types. "Maximum Assessment" means the maximum assessment of $0.15 per $100 valuation for each of the lots. "Non-Benefitted Property" means Parcels within the boundaries of the District that accrue no special benefit from Authorized improvements as determined by the City Council. "Owner" means the non -City parties to the Landowner Agreement "Parcel(s)" means a property, within the boundaries of the District, identified by either a tax map identification number assigned by the Lubbock Central Appraisal District for real property tax purposes, by metes and bounds description, by lot and block number in a final subdivision plat recorded in the official public records of the Northwest Passage PID SAP 5 County, or by any other means as determined by the City Council. "PID Act" means Chapter 372, Texas Local Government Code, as amended. "Bonds" mean those certain "City of Lubbock, Texas, Bonds (Northwest Passage Public Improvement District)", and any other bonds issued in accordance with the PID Act, if applicable, that are secured by Assessments. "Prepayment" means the payment of all or a portion of an Assessment before the due date thereof. Amounts received at the time of a Prepayment which represent a payment of principal, interest, or penalties on a delinquent installment of Assessment are not to be considered a Prepayment, but rather are to be treated as a payment of the regularly scheduled Assessment. "Prepayment Costs" mean interest, including Additional Interest, and Annual Collection Costs incurred up to the date of Prepayment. "Public Improvements" means those Authorized Improvements specifically described in Section III.A. "Service Plan" covers a period of at least five years and defines the annual indebtedness and projected costs of the Authorized Improvements, more specifically described in Section IV. "Trustee" means the trustee (or successor trustee) under an Indenture. Northwest Passage PID SAP 6 SECTION II: THE DISTRICT The District includes approximately 992.06 acres within the corporate limits of the City, as described legally by metes and bounds on Exhibit A and as depicted by the map on Exhibit B. Development of the District is anticipated to include 4400 single-family homes. SECTION III: AUTHORIZED IMPROVEMENTS The City, based on information provided by the Owner and its engineer and review by the City staff, determined that the Authorized Improvements confer a special benefit on the Assessed Property. Public Improvements will be designed and constructed in accordance with City standards and will be owned and operated by the City once accepted unless specifically stated below. The budget for the Authorized Improvements, as well as the allocation of the Actual Costs of the Authorized Improvements, is shown on Exhibit C. A. Public Improvements o Drainage Improvements including earthen channels, swales, curb and drop inlets, RCP piping and boxes, headwalls, concrete flumes, rock rip rap, concrete outfalls, and testing as well as all related earthwork, excavation, and erosion control necessary to provide storm drainage for all Lots in the District. ■ Soft Costs/Contingency/Project Management Includes 23% soft costs, contingency and project management fee. B. District Formation and Bond Issuance Costs ■ Debt Service Reserve Requirement Equals the amount required to fund a reserve under the Indenture in connection with the issuance of Bonds. ■ Capitalized Interest Equals the amount of capitalized interest available for payment of interest on Bonds as reflected in the Indenture. ■ Underwriter's Discount Equals a percentage of the par amount of a particular series of Bonds and includes a fee for underwriter's counsel. Northwest Passage PID SAP 7 ■ Cost of Issuance Costs associated with issuing Bonds, including but not limited to attorney fees, financial advisory fees, consultant fees, appraisal fees, printing costs, publication costs, City costs, fees charged by the Texas Attorney General, and any other cost or expense directly associated with the issuance of Bonds. ■ District Formation Expenses directly associated with forming the District including 1st year Annual Collection Costs. SECTION IV: SERVICE PLAN The PID Act requires the Service Plan to cover a period of at least five years. The Service Plan is required to define the projected costs and annual indebtedness for the Authorized Improvements undertaken within the District during the five-year period. The Service Plan shall be updated in each Annual Service Plan Update. Exhibit D summarizes the Service Plan for the District. Exhibit E summarizes the sources and uses of funds required to construct certain Authorized Improvements. Exhibit E will be updated to show the amount required to fund the required reserves and issue the Bonds at the time the Bonds are issued. The sources and uses of funds shown on Exhibit E shall be updated in each Annual Service Plan Update. SECTION V: ASSESSMENT PLAN The PID Act requires the City to apportion the Actual Costs of the Authorized Improvements to the Assessed Property based on the special benefit received from the Authorized Improvements. The PID Act provides that such costs may be apportioned: (1) equally per front foot or square foot; (2) according to the value of property as determined by the City, with or without regard to improvements constructed on the property; or (3) in any other manner approved by the City that results in imposing equal shares of such costs on property similarly benefited. The PID Act further provides that the governing body may establish by ordinance or order reasonable classifications and formulas for the apportionment of the cost between the municipality and the area to be assessed and the methods of assessing the special benefits for various classes of improvements. This section of this 2022 A&R SAP describes the special benefit received by each Assessed Property within the District as a result of the Authorized Improvements and provides the basis and justification for the determination that this special benefit exceeds the amount of the Assessments levied on the Assessed Property for such Authorized Improvements. The determination by the City of the assessment methodologies set forth below is the result of the Northwest Passage PID SAP 8 discretionary exercise by the City Council of its legislative authority and governmental powers and is conclusive and binding on the Owner and all future owners and developers of the Assessed Property. A. Assessment Methodology The City Council, acting in its legislative capacity based on information provided by the Developer and its engineer and reviewed by the City staff, has determined that the costs of the Authorized Improvements shall be allocated to each Parcel based on the Estimated Buildout Value of each Parcel. Upon subdivision of an Assessed Property, the Actual Costs of the Authorized Improvements shall be reallocated based on Estimated Buildout Value but assessments will be based on actual taxable value as further described in Section VI. B. Assessments Assessments will be levied on the Assessed Property according to the Assessment Roll, attached hereto as Exhibit F. The projected Annual Installments are shown on Exhibit G, subject to revisions made during any Annual Service Plan Update. C. Findings of Special Benefit The City Council, acting in its legislative capacity based on information provided by the Owner and its engineer and reviewed by the City staff, has found and determined: ■ The costs of the Improvements equals $41,775,434 as shown on Exhibit C; and ■ The Assessed Property receives special benefit equal to or greater than the Improvements; and ■ The Assessed Property was allocated 100% of the Assessments levied for the Authorized Improvements, which equals $14,732,013 (Principal and Interest only) as shown on Exhibit M; and ■ The special benefit ($41,775,434) received by the Assessed Property from the Improvements is greater than the amount of Assessments ($14,732,013) levied on the Assessed Property for the Improvements; and ■ At the time the City Council approved the Assessment Ordinance, the Owner owned 100% of the Parcels. In the Landowner Agreement with the City, the Owner acknowledged that the Authorized Improvements confer a special benefit on the Assessed Property and consented to the imposition of the Assessments to pay for the Actual Costs associated therewith. The Owner ratified, confirmed, accepted, agreed to, and approved (1) the determinations and findings by the City Council as to the special benefits described herein and in the Assessment Ordinance, (2) the 2022 SAP and the Assessment Ordinance, and (3) the levying of the Assessments on the Assessed Property. Annual Collection Costs The Annual Collection Costs shall be paid for on a pro rata basis by each Assessed Property based on the amount of outstanding Assessment remaining on the Assessed Property. The Annual Collection Costs shall be collected as part of and in the same manner as Annual Installments in the amounts shown on the Assessment Roll, which may be revised based on Actual Costs incurred in Annual Service Plan Updates. Northwest Passage PID SAP 9 D. Additional Interest The interest rate on Assessments levied on the Assessed Property may exceed the interest rate on the Bonds by the Additional Interest Rate. Additional Interest shall be collected as part of each Annual Installment and shall be deposited pursuant to the Indenture. SECTION VI: TERMS OF THE ASSESSMENTS A. Reallocation of Assessments 1. Upon Division Prior to Recording of Subdivision Plat or Upon Subdivision by a Recorded Subdivision Plat Upon the division of any Assessed Property (without the recording of subdivision plat), the Administrator shall reallocate the Assessment for the Assessed Property prior to the division among the newly divided Assessed Properties according to the following formula: A=Bx(C=D) Where the terms have the following meanings: A = the Assessment for the newly divided Assessed Property B = the Assessment for the Assessed Property prior to division C = the Estimated Buildout Value of the newly divided Assessed Property D = the sum of the Estimated Buildout Value for all the newly divided Assessed Properties The sum of the Assessments for all newly divided Assessed Properties shall equal the Assessment for the Assessed Property prior to subdivision. The calculation shall be made separately for each newly divided Assessed Property. The reallocation of an Assessment for an Assessed Property that is a homestead under Texas law may not exceed the Assessment prior to the reallocation. Any reallocation pursuant to this section shall be reflected in the next Annual Service Plan Update and update to this Service and approved by the City Council. 2. Upon Consolidation If two or more Lots or Parcels are consolidated, the Administrator shall allocate the Assessments against the Lots or Parcels before the consolidation to the consolidated Lot or Parcel, which allocation shall be approved by the City Council in the next Annual Service Plan Update. The Assessment for any resulting Lot will not exceed the Maximum Assessment, shown on Exhibit H, and compliance may require a mandatory prepayment of Assessments pursuant to Section VI.B. B. True -up of Assessments if Maximum Assessment Exceeded If the subdivision of any Assessed Property by a final subdivision plat causes the Assessment per Lot for any Lot Type to exceed the Maximum Assessment, the owner of Assessed Property requesting the Northwest Passage PID SAP 10 subdivision must prepay the portion of the Assessment for each Assessed Property that exceeds the Maximum Assessment in an amount sufficient to reduce the Assessment to the Maximum Assessment. C. Mandatory Prepayment of Assessments If Assessed Property is transferred to a person or entity that is exempt from payment of the Assessments, the owner transferring the Assessed Property shall pay to the City or the Administrator on behalf of the City the full amount of the outstanding Assessment, plus Prepayment Costs and Delinquent Collection Costs, if any, for such Assessed Property, prior to the transfer. If the owner of the Assessed Property causes the Assessed Property to become Non-Benefitted Property, the owner causing the change in status shall pay the full amount of the outstanding Assessment, plus Prepayment Costs and Delinquent Collection Costs, if any, prior to the change in status. D. Reduction of Assessments If as a result of cost savings or Authorized Improvements not being constructed, the Actual Costs of completed Authorized Improvements are less than the Assessments, (i) in the event Bonds are not issued, the City Council shall reduce each Assessment on a pro-rata basis such that the sum of the resulting reduced Assessments for all Assessed Property equals the reduced Actual Costs, or (ii) in the event Bonds are issued, the Trustee shall apply amounts on deposit in the applicable account of the Project Fund, relating to the Bonds, that are not expected to be used for purposes of the Project Fund to redeem outstanding Bonds, in accordance with the applicable Indenture. The Assessments shall not, however, be reduced to an amount less than the outstanding Bonds. The Administrator shall update (and submit to the City Council for review and approval as part of the next Annual Service Plan Update) the Assessment Roll and corresponding Annual Installments, as shown on Exhibits F, and G, to reflect the reduced Assessments. E. Prepayment of Assessments The owner of the Assessed Property may pay, at any time, all or any part of an Assessment in accordance with the PID Act. Interest costs from the date of prepayment to the date of redemption of the applicable Bonds, if any, may be paid from a reserve established under the applicable Indenture. If an Annual Installment has been billed prior to the Prepayment, the Annual Installment shall be due and payable and shall be credited against the Prepayment. If an Assessment is pre -paid in full, with Prepayment Costs: (1) the Administrator shall cause the Assessment to be reduced to zero and the Assessment Roll to be revised accordingly; (2) the Administrator shall cause the revised Assessment Roll to be approved by the City Council as part of the next Annual Service Plan Update; and (3) the obligation to pay the Assessment and corresponding Annual Installments shall terminate. If an Assessment is pre -paid in part, with Prepayment Costs: (1) the Administrator shall cause the Assessment to be reduced and the Assessment Roll revised accordingly; (2) the Administrator shall cause the revised Assessment Roll to be approved by the City Council as part of the next Annual Service Plan Update; and (3) the obligation to pay the Assessment and corresponding Annual Installments shall be reduced to the extent of the Prepayment made. F. Prepayment as a result of Eminent Domain Proceeding or Taking Northwest Passage PID SAP 11 If any portion of any Parcel of Assessed Property is taken from an owner as a result of eminent domain proceedings or if a transfer of any portion of any Parcel of Assessed Property is made to an entity with the authority to condemn all or a portion of the Assessed Property in lieu of or as a part of an eminent domain proceeding (a 'Taking"), the portion of the Assessed Property that was taken or transferred (the "Taken Property") shall be reclassified as Non-Benefitted Property. For the Assessed Property that is subject to the Taking as described in the preceding paragraph, the Assessment that was levied against the Assessed Property (when it was included in the Taken Property) prior to the Taking shall remain in force against the remaining Assessed Property (the Assessed Property less the Taken Property), (the "Remaining Property") following the reclassification of the Taken Property as Non-Benefitted Property, subject to an adjustment of the Assessment applicable to the Remaining Property after any required Prepayment as set forth below. The owner will remain liable to pay in Annual Installments, or payable as otherwise provided by this Service and Assessment Plan, as updated, or the PID Act, the Assessment that remains due on the Remaining Property, subject to an adjustment in the Annual Installments applicable to the Remaining Property after any required Prepayment as set forth below. Notwithstanding the foregoing, if the Assessment that remains due on the Remaining Property exceeds the Maximum Assessment, the owner will be required to make a Prepayment in an amount necessary to ensure that the Assessment against the Remaining Property does not exceed the Maximum Assessment, in which case the Assessment and Annual Installments applicable to the Remaining Property will be reduced by the amount of the partial Prepayment. In all instances the Assessment remaining on the Remaining Property shall not exceed the Maximum Assessment. By way of illustration, if an owner owns 100 acres of Assessed Property subject to a $100 Assessment and 10 acres is taken through a Taking, the 10 acres of Taken Property shall be reclassified as Non-Benefitted Property and the remaining 90 acres of Remaining Property shall be subject to the $100 Assessment, (provided that this $100 Assessment does not exceed the Maximum Assessment on the Remaining Property). If the Administrator determines that the $100 Assessment reallocated to the Remaining Property would exceed the Maximum Assessment on the Remaining Property by $10, then the owner shall be required to pay $10 as a Prepayment of the Assessment against the Remaining Property and the Assessment on the Remaining Property shall be adjusted to be $90 and the Annual Installments adjusted accordingly. Notwithstanding the previous paragraphs in this subsection (F), the Assessments shall not, however, be reduced to an amount less than the outstanding Bonds. G. Payment of Assessment in Annual Installments Assessments that are not paid in full shall be due and payable in Annual Installments. Exhibit G shows the projected Annual Installments for the District. Annual Installments are subject to adjustment in each Annual Service Plan Update. The Administrator shall prepare and submit to the City Council for its review and approval an Annual Service Plan Update to allow for the billing and collection of Annual Installments. Each Annual Service Plan Update shall include updated Assessment Rolls and updated calculations of Annual Installments. Annual Collection Costs shall be allocated pro rata among Assessed Properties for which the Assessments remain unpaid in proportion to the amount of the Annual Installments for the Assessed Property. Annual Installments shall be collected by the City in the same manner and at the same time as ad valorem taxes. Annual Installments shall be subject to the penalties, procedures, and foreclosure sale in case of Northwest Passage PID SAP 12 delinquencies as set forth in the PID Act and in the same manner as ad valorem taxes for the City. The City Council may provide for other means of collecting Annual Installments. Assessments shall have the lien priority specified in the PID Act. Sales of the Assessed Property for nonpayment of Annual Installments shall be subject to the lien for the remaining unpaid Annual Installments against the Assessed Property, and the Assessed Property may again be sold at a judicial foreclosure sale if the purchaser fails to timely pay the Annual Installments as they become due and payable. The City reserves the right to refund Bonds in accordance with the PID Act. In the event of a refunding, the Administrator shall recalculate the Annual Installments so that total Annual Installments will be sufficient to pay the refunding bonds, and the refunding bonds shall constitute "Bonds." Each Annual Installment of an Assessment, including interest on the unpaid principal of the Assessment, shall be updated annually. Each Annual Installment shall be due when billed and shall be delinquent if not paid prior to February 1 of the following year. Failure of an owner of Assessed Property to receive an invoice for an Annual Installment on the property tax bill or otherwise shall not relieve the owner of Assessed Property of the obligation to pay the Assessment. Assessments, or Annual Installments thereof, that are delinquent shall incur Delinquent Collection Costs. SECTION VII: ASSESSMENT ROLL The Assessment Roll is attached as Exhibit F. The Administrator shall prepare and submit to the City Council for review and approval, proposed revisions to the Assessment Roll and Annual Installments for each Parcel within the Assessed Property as part of each Annual Service Plan Update. SECTION Vill: ADDITIONAL PROVISIONS A. Calculation Errors If the owner of an Assessed Property claims that an error has been made in any calculation required by this 2022 A&R SAP, including, but not limited to, any calculation made as part of any Annual Service Plan Update, the sole and exclusive remedy of the owner of Assessed Property shall be to submit a written notice of error to the Administrator by December of each year following City Council approval of the calculation; otherwise, the owner shall be deemed to have unconditionally approved and accepted the calculation. Upon receipt of a written notice of error from an owner the Administrator shall provide a written response to the City Council and the owner within 30 days of such referral. The City Council shall consider the owner's notice of error and the Administrator's response at a public meeting, and within 30 days after adjourning such meeting, the City Council shall make a final determination as to whether an error has been made. If the Northwest Passage PID SAP 13 City Council determines that an error has been made, the City Council shall take such corrective action as is authorized by the PID Act, this 2022 A&R SAP, the applicable Assessment Ordinance, or the applicable Indenture, or is otherwise authorized by the discretionary power of the City Council. The determination by the City Council as to whether an error has been made, and any corrective action taken by the City Council, shall be final and binding on the owner and the Administrator. B. Amendments Amendments to this 2022 A&R SAP must be made by the City Council in accordance with the PID Act. To the extent permitted by the PID Act, this 2022 A&R SAP may be amended without notice to owners of the Assessed Property: (1) to correct mistakes and clerical errors; (2) to clarify ambiguities; and (3) to provide procedures to collect Assessments, Annual Installments, and other charges imposed by this 2022 A&R SAP. C. Administration and Interpretation The Administrator shall: (1) perform the obligations of the Administrator as set forth in this 2022 AM SAP; (2) administer the District for and on behalf of and at the direction of the City Council; and (3) interpret the provisions of this 2022 A&R SAP. Interpretations of this 2022 A&R SAP by the Administrator shall be in writing and shall be appealable to the City Council by owners of Assessed Property adversely affected by the interpretation. Appeals shall be decided by the City Council after providing an opportunity for all interested parties to be heard at a public meeting of the City Council. Decisions by the City Council shall be final and binding on the owners and developers and their successors and assigns. D. Severability If any provision of this 2022 A&R SAP is determined by a governmental agency or court to be unenforceable, the unenforceable provision shall be deleted and, to the maximum extent possible, shall be rewritten to be enforceable. Every effort shall be made to enforce the remaining provisions. Northwest Passage PID SAP 14 LIST OF EXHIBITS Exhibit A District Legal Description District Exhibit B Boundary Map Exhibit C Authorized Improvements Exhibit D Service Plan - Five Year Plan Exhibit E Service Plan - Sources and Uses Exhibit F Assessment Roll Exhibit G Estimated Annual Installments Exhibit H Maximum Assessment per Lot Type Exhibit I Estimated Allocation of Public Improvement Costs by Tract Exhibit 1 Estimated Debt Service Schedule Northwest Passage PID SAP 15 EXHIBIT A- DISTRICT LEGAL DESCRIPTION Tract 1(Northwest Quadrant): METES AND BOUNDS DESCRIPTION of a 476.102-acre tract located in Section 11, Block JS, Abstract 343, Lubbock County, Texas, being a portion of that 727.417-acre tract described in Volume 10351, Page 176, Official Public Records of Lubbock County, Texas (OPRLCT), said 476.102-acre tract being further described as follows: BEGINNING at a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set in a West line of that 17.40-acre street right-of-way dedication as described in County Clerk File Number (CCFN) 2012043729, OPRLCT, having a grid coordinate of N-7289808.60, E-926282.74, Texas Coordinate System of 1983, North-Central Zone, which point bears N. 88°14'14" W. a distance of 548.88 feet from a broken nail found at the common comer of Sections 11, 6, and 5, all in Block JS, and Section 14, Block A, Lubbock County, Texas; THENCE N. 88014'14" W, along the South line of said Section 11 and the North line of said Section 6, same being a South line of said 727.417-acre tract a distance of 2580.70 feet to a 1/2" iron rod found at the Southeast comer of that property conveyed to Elizabeth Montalvo in Volume 6202, Page 313, OPRLCT and a comer of said 727.417-acre tract; THENCE N. 01043'53" E., along a line of said 727.417-acre tract and an East line of said Montalvo property, at 50.00 feet pass the North right-of-way line of Ursuline Street as described in Volume 1213, Page 346, OPRLCT, continuing for a total distance of 625.08 feet to a metal fence post found at a comer of said 727.417-acre tract and the most Easterly Northeast comer of said Montalvo property; THENCE N. 88°13'31" W., along a line of said 727.417-acre tract and a North line of said Montalvo property a distance of 1204.98 feet to a metal fence post found at a comer of said 727.417-acre tract and an "ell" comer of said Montalvo property; THENCEN. 01047'44" E., along a line of said 727.417-acre tract and an East line of said Montalvo property and the East lines of those tracts described in Volume 8455, Page 307, Volume 4150, Page 74, and Volume 4150, Page 76, OPRLCT, a distance of 2014.64 feet to a fence post found in the South line of that 14.809- acre tract described in Volume 9594, Page 191, OPRLCT, at an "ell" comer of said 727.417-acre tract; THENCE S. 88°14'37" E., along a line of said 727.417-acre tract and the South line of said 14.809- acre tract a distance of 796.21 feet to a 1/2" iron rod with cap (Newton) found at a comer of said 727.417-acre tract and the Southeast comer of said 14.809-acre tract; THENCE N. 01°43'22" E., along a line of said 727.417-acre tract and the East line of said 14.809- acre tract a distance of 369.94 feet to a 1/2" iron rod with cap (Newton) found at a comer of said 727.417-acre tract and the Northeast comer of said 14.809-acre tract; A-1 Northwest Passage PID SAP 16 THENCE N. 88°14'23" W., along a line of said 727.417-acre tract and the North line of said 14.809-acre tract, at 1682.32 feet pass the East right-of-way line of Frankford Avenue (FM 2528) as described in Volume 1012, Page 465, OPRLCT, continuing for a total distance of 1742.32 feet to a cotton spindle found in the West line of said Section 11, at a comer of said 727.417-acre tract and the Northwest comer of said 14.809-acre tract; THENCE N. 01044'18" E., along the West line of said Section 11 and a West line of said 727.417- acre tract a distance of 2269.05 feet to a cotton spindle found at the Northwest comer of said Section 11 and the Northwest comer of said 727.417-acre tract; THENCE S. 88005'04" E., along a North line of said 727.417-acre tract and the North line of said Section 11 a distance of 2080.26 feet to a 40-penny nail found at a comer of said 727.417-acre tract and the Northwest comer of that 5-acre tract described in Volume 7040, Page 170, OPRLCT; THENCE S. 01°55'34" W., along a line of said 727.417-acre tract and the West line of said 5-acre tract, at 50.00 feet pass the South right-of-way line of Kent Street as described in Volume 1012, Page 563, OPRLCT, continuing for a total distance of 926.74 feet to a 3/8" iron rod found at the Southwest comer of said 5- acre tract and a comer of said 727.417-acre tract; THENCE S. 88003'33" E., along a line of said 727.417-acre tract and the South line of said 5-acre tract a distance of 234.68 feet to a 1/2" iron rod with cap (RPLS 4579) found at the Southeast comer of said 5-acre tract and a comer of said 727.417-acre tract; THENCE N. 01056'30" E., along the East line of said 5-acre tract and a line of said 727.417-acre tract, at 876.85 feet pass the South right-of-way line of said Kent Street, continuing for a total distance of 926.85 feet to a 60-penny nail found in the North line of said Section 11 and a North line of said 727.417-acre tract at the Northeast comer of said 5-acre tract; THENCE S. 88°05'04" E., along the North line of said Section 11 and a North line of said 727.417- acre tract a distance of 819.69 feet to a concrete nail found in the Southwesterly right-of-way line of U.S. Highway 84 (Clovis Road) at a comer of said 727.417-acre tract; THENCE S. 01057'08" W., along said Southwesterly right-of-way line and a line of said 727.417- acre tract a distance of 50.00 feet to a 1/2" iron rod with cap (Newton) found; THENCE S. 77032'31" E., continuing along said right-of-way and a line of said 727.417-acre tract a distance of 283.34 feet to a concrete right-of-way marker found; THENCE S. 58°11'23" E., continuing along said right-of-way and a line of said 727.417-acre tract a distance of 1353.47 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" found in the West right-of-way line of Slide Road, same being the West line of said 17.40-acre tract; THENCE Southeasterly, along said right-of-way line, along a curve to the left, said curve having a radius of 1575.00 feet, a central angle of 61°23'03", a chord bearing of S. 00°16'32" E., a chord distance of 1607.84 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" found at a point of tangency; A-2 Northwest Passage PID SAP 17 THENCE S. 30058'04" E., continuing along said right-of-way line a distance of 534.62 feet to a 112" iron rod found at a point of curvature; THENCE Southeasterly, continuing along said right-of-way line, along a curve to the right, said curve having a radius of1425.00 feet, a central angle of 32°18'04", a chord bearing of 5.14°49'02" E., a chord distance of 792.76 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" found at a point of tangency; THENCE S. 01°20'00" W., continuing along said right-of-way line a distance of 1180.93 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" found at a point of intersection; THENCE S. 04*11 '44" W., continuing along said right-of-way line a distance of 200.25 feet to a 112" iron rod with cap marked "HUGO REED & ASSOC" found at a point of intersection; THENCE S. 01°20'00" W., continuing along said right-of-way line a distance of 208.00 feet to a 112" iron rod found at a point of intersection; THENCE S. 46°32'53" W., continuing along said right-of-way line a distance of 42.27 feet to a 112" iron rod with cap marked "HUGO REED & ASSOC" found at a point of intersection in the North right-of-way line of Ursuline Street; THENCE N. 88°14'14" W., continuing along said right-of-way line a distance of 397.10 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection; THENCE S. 01045'46" W., continuing along said right-of-way line, at 5.00 feet pass the North right-of-way line of Ursuline Street as described in Volume 1213, Page 346, OPRLCT, continuing for a total distance of 55.00 feet to the Point of Beginning. Bearings relative to the Texas Coordinate System of 1983 (2011) Epoch 2010.0, North-Central Zone. Distances and areas are surface, U.S. Survey Feet. Tract 2 (Northeast Quadrant): METES AND BOUNDS DESCRIPTION of a 230.125-acre tract located in Sections 11, Block JS, Abstract 343, and Section 14, Block A, Abstracts 861 and 1332, Lubbock County, Texas, being a portion of that 727.417- acre tract described in Volume 10351, Page 176, Official Public Records of Lubbock County, Texas (OPRLCT), and a portion of that 286.14-acre tract described in Volume 10351, Page 183, OPRLCT, said 230.125-acre tract being further described as follows: BEGINNING at a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set in an East line of that 17.40- acre street right-of-way dedication as described in County Clerk File Number (CCFN) 2012043729, OPRLCT, having a grid coordinate of N-7289776.71, E-927306.98, Texas Coordinate System of 1983, North-Central Zone, which point bears S. 88011'41" E. a distance of476.10 feet from a broken nail found at the common corner of Sections 11, 6, and 5, all in BlockJS, and Section 14, Block A, Lubbock County, Texas; A-3 Northwest Passage PID SAP 18 THENCE N. 01048' 19" E., along an East line of said 17.40-acre tract, at 50.00 feet pass the North right-of- way line of Ursuline Street as described in Volume 1213, Page 346, OPRLCT, continuing for a total distance of 55.00 feet to a 112" iron rod with cap marked "HUGO REED & ASSOC" set for a corner of said 17.40-acre tract in the North right-of-way line of Ursuline Street; THENCE N. 85019'56" W., along said right-of-way line a distance of 200.25 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection; THENCE N. 88*11'41" W., continuing along said right-of-way line a distance of 208.00 feet to a 112" iron rod with cap marked "HUGO REED & ASSOC" found at a point of intersection; THENCE N. 43025'50" W., continuing along said right-of-way line a distance of 42.60 feet to a "crow's foot" chiseled in concrete for a point of intersection in the East right-of-way line of Slide Road, same being the East line of said 17.40-acre tract; THENCE N. 01°20'00" E., along said right-of-way line a distance of 1580.17 feet to a 112" iron rod with cap marked "HUGO REED & ASSOC" set for a point of curvature; THENCE Northwesterly, continuing along said right-of-way line, along a curve to the left, said curve having a radius of 1575.00 feet, a central angle of 32°18'04", a chord bearing of N. 14049'02" W., a chord distance of 876.21 feet to a 112" iron rod with cap marked "HUGO REED & ASSOC" found at a point of tangency; THENCE N. 30058'04" W., continuing along said right-of-way line a distance of 534.62 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" found at a point of curvature; THENCE Northwesterly, continuing along said right-of-way line, along a curve to the right, said curve having a radius of 1425.00 feet, a central angle of 44023'25", a chord bearing of N. 08°46'22" W., a chord distance of 1076.62 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection; THENCE Northeasterly, continuing along said right-of-way line, along a curve to the right, said curve having a radius of 1478.85 feet, a central angle of 06054'41", a chord bearing. of N. 20*13 '30" E., a chord distance of 178.28 feet to a 112" iron rod with cap marked "HUGO REED & ASSOC" found at a point of intersection; THENCE Northeasterly, continuing along said right-of-way line, along a curve to the right, said curve having a radius of 1415.00 feet, a central angle of 09038'59", a chord bearing of N. 25°26'03" E., a chord distance of 238.03 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" found in the Southwesterly right-of-way line of U.S. Highway 84 (Clovis Road), in a Northerly line of said 727.417-acre tract; THENCE S. 58011'34" E., along said Clovis Road right-of-way line and a Northerly line of said 727.417-acre tract a distance of 644.87 feet to a 1/2" iron rod with cap marked "HUGO REED & A-4 Northwest Passage PID SAP 19 ASSOC" found in the East line of said Section 11 and the West line of said Section 14, at a comer of said 727.417-acre tract THENCE S. 01°45'00" W., along the East line of said Section 11 and the West line of said Section 14 and a line of said 727.417-acre tract a distance of 1447.24 feet to a 112" iron rod with cap marked "HUGO REED & ASSOC" set for a comer of said 727.417-acre tract; THENCE S. 88°11'29" E., along a line of said 727.417-acre tract a distance of 1696.26 feet to a 5/8" iron rod found at a comer of said 727.417-acre tract; THENCE S. 01°50'26" W., along a line of said 727.417-acre tract a distance of 333.98 feet to a 112" iron pipe found at a comer of said 727.417-acre tract; THENCE S. 88°08'32" E., along a line of said 727.417-acre tract a distance of 311.55 feet to a chain -link fence post found at a comer of said 727.417-acre tract; THENCE S. 55°08'25" E., along a line of said 727.417-acre tract a distance of 3142.70 feet to a 112" iron rod with cap marked "HUGO REED & ASSOC" found at the Northwest plat limits of Tract "A", LP&L Northwest Substation Addition as recorded in CCFN 2008042914, OPRLCT; THENCE S. 01048' 11" W., along said West plat limits, at 541.59 feet pass the North right-of-way line of Ursuline Street as described in Volume 1213, Page 346, OPRLCT, continuing for a total distance of 591.59 feet to a 112" iron rod found in the South line of said Section 14 and the South line of said 727.417-acre tract at the Southwest plat limits comer of said Tract "A" and the Southeast comer of this tract; THENCE N. 88011'41" W., along the South line of said Section 14 and the South line of said 727.417-acre tract a distance of 4164.33 feet to the Point of Beginning. Bearings relative to the Texas Coordinate System of 1983 (2011) Epoch 2010.0, North-Central Zone. Distances and areas are surface, U.S. Survey Feet. Tract 3 (Southwest Quadrant, excluding portion in the North Pointe PID): METES AND BOUNDS DESCRIPTION of a 318.340-acre being a portion of that 160.139-acre tract located in Section 6, Block JS, Abstract 1492, Lubbock County, Texas, described in Volume 9785, Page 28, Official Public Records of Lubbock County, Texas (OPRLCD, and a portion of that 153.864-acre tract located in Section 6, Block JS, Lubbock County, Texas, Abstract 1516, described in County Clerk File Number (CCFN) 2006043021, and that tract located in said Section 6 described in Volume 10263, Page 222, OPRLCT, and a portion of that 303.29-acre tract located in Section 5, Block JS, Lubbock County, Texas, Abstract 346, described in Volume 10016, Page 135, OPRLCT, said 318.340-acre tract being further described as follows: BEGINNING at a 112" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection in the South right-of-way line of Ursuline Street, same being a line of that 17.40-acre street right-of-way dedication as described in CCFN 2012043729, OPRLCT, having a grid A-5 Northwest Passage PID SAP 20 coordinate of N-7289731.09, E-926687.46, Texas Coordinate System of 1983, North-Central Zone, which point bears N. 88014'14" W. a distance of 140.88 feet and S. 01°45'46" W. a distance of 65.00 feet from a broken nail found at the common corner of Sections 11, 6, and 5, all in Block JS, and Section 14, Block A, Lubbock County, Texas; THENCE S. 43027'07" E., along a line of said 17.40-acre tract a distance of 42.59 feet to an "X" chiseled in concrete set for a point of intersection in the West right-of-way line of Slide Road; THENCE S. 01°20'00" W., along said West right-of-way line a distance of 574.41 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" found at a point of curvature; THENCE Southeasterly, continuing along said right-of-way line, along a curve to the left, said curve having a radius of 1575.00 feet, a central angle of 30°31'25", a chord bearing of S. 13°55'42" E., a chord distance of 829.17 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of tangency; THENCE S. 29°11'25" E., continuing along said right-of-way line a distance of 179.80 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of curvature; THENCE Southeasterly, continuing along said right-of-way line, along a curve to the right, said curve having a radius of 1425.00 feet, a central angle of 30"57'31", a chord bearing of S. 13°42'39" E., a chord distance of 760.64 feet to a 1/2" iron rod found at a point of tangency; THENCE S. 01°46'06" W., continuing along said right-of-way line a distance of 336.59 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set in the North line of a 20-foot alley dedicated by plat of Lots 535-707, North Pointe Addition to the City of Lubbock as recorded in CCFN 2006045605, OPRLCT; THENCE N. 88°08'27" W., along the North line of said alley a distance of 228.93 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection; THENCE N. 43008'27" W., continuing along the North line of said alley a distance of 14.14 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection; THENCE N. 88°08'27" W., continuing along the North line of said alley a distance of 56.00 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection; THENCE S. 46051'33" W., continuing along the North line of said alley a distance of 14.14 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection; THENCE N. 88°08'27" W., continuing along the North line of said alley a distance of 110.10 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" found at a point of intersection in the West line of said Section 5 and the East line of said Section 6; THENCE N. 88009'58" W., continuing along the North line of said alley a distance of 709.89 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection; A-6 Northwest Passage PID SAP 21 THENCE N. 43009'58" W., continuing along the North line of said alley a distance of 14.14 feet to a point of intersection; THENCE N. 88009'58" W., continuing along the North line of said alley a distance of 52.00 feet to a point of intersection THENCE S. 46°50'02" W., continuing along the North line of said alley a distance of 14.14 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection; THENCE N. 88009'58" W., continuing along said alley line a distance of 539.58 feet to a point of intersection in the West plat limits of said North Pointe Addition and the East plat limits of Lots 191-290 and Tracts C and D, Lynnwood Addition to the City of Lubbock as recorded in Volume 9847, Page 139, OPRLCT; THENCE N. 01°36'04" E., along the East plat limits of said Lynnwood Addition a distance of 49.77 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" found in the South line of said 153.864-acre tract at the Northeast comer of the plat limits of said Lynnwood Addition; THENCE N. 88°01'32" W., along the North plat limits of said Lynnwood Addition a distance of 1325.36 feet to a "MAG" nail with shiner (AMD) found at the Northwest comer of said plat limits, at the Southwest comer of said 160.139-acre tract and the Southeast comer of said 153.864-acre tract; THENCE N. 88005'46" W., along the South line of said 153.864-acre tract, at 1320.00 feet pass a 1/2" iron rod found, continuing at 2130.37 feet pass the Northeast comer of Tract "A", Broadview Baptist Church Addition as recorded in Volume 1685, Page 894, OPRLCT, continuing along the North line of said Tract "A" for a total distance of 2579.92 feet to a 1/2" iron rod found in the East right-of-way line of Frankford Avenue (FM 2528) at the Southwest comer of said 153.864-acre tract and the Southwest comer of this tract; THENCE N. 01°56'10" E., along said East right-of-way line and the West line of said 153.864- acre tract a distance of 2573.17 feet to a 1/2" iron rod found in the South right-of-way line of Ursuline Street as described in CCFN 2011027661, OPRLCT, at the Northwest comer of this tract; THENCE S. 88°14'14" E., along the South right-of-way line of said Ursuline Street, at 2285.20 feet pass the West line of that tract described in Volume 10263, Page 222, at 2580.37 feet pass the East line of same tract and the West line of said 160.319-acre tract, continuing for a total distance of 4671.95 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection; THENCE S. 85022'29" E., continuing along said right-of-way line a distance of 200.25 feet to a 1/2" iron rod with cap marked "HUGO REED & ASSOC" set for a point of intersection; THENCE S. 88014' 14" E., continuing along said right-of-way line a distance of 208.00 feet to the Point of Beginning. A-7 Northwest Passage PID SAP 22 SAVE & EXCEPT: Any portion of Tract 3 located in Section 5, Block JS, Lubbock County, Texas, Abstract 346, described in Volume 10016, Page 135, OPRLCT that is also currently located in the North Pointe PID. Bearings relative to the Texas Coordinate System of 1983 (2011) Epoch 2010.0, North-Central Zone. Distances and areas are surface, U.S. Survey Feet. Tract 4 (Small strip adjoining Southwest Quadrant): All of the portion of Tract 5 described in the Deed to Petitioner filed in CCFN 2021019386, OPRLCT not currently located in the North Point PID (for further clarification, this tract is generally described as a strip located north of, and adjacent to, the alley north of Marshall Avenue, adjacent to Tract 3 described above.) Northwest Passage PID SAP 23 EXHIBIT B — BOUNDARY MAP A - Northwest Passage Public Improvement District 1 II Proposed Pm Boundary Parcels Lot -Bloch Unee ���OIC1�3Y4i�Y0iYw�srwOw��lt� YA�Y�1�W�✓trM- �ti�w��YrW��OMr1y.�.�rw1AA��q� W,3am Lubbock ,,,„ Northwest Passage PID SAP 24 EXHIBIT C — AUTHORIZED IMPROVEMENTS Public Improvements Drainage (Includes Soft Costs, Contingency and Project Management 40,825,434 40,825,434 District Formation and Bond Issuance Costs _Debt Service Reserve Fund - Capitalized Interest _ Underwriter Discount _ 200,000 Cost of Issuance 250,000 450,000 Total 41,275,434 Footnotes: [a] Costs allocated based on estimated buildout value, see Exhibit M for calculation of allocation percentages. These are estimates only. They will change. % Cost 9,985,000 9,985,000 200,000 250,000 450,000 25.28% 10.435.000 Northwest Passage PID SAP 25 EXHIBIT D - SERVICE PLAN - FIVE YEAR PLAN Northwest Passage PID Fiscal Year FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 Annual Installments Due 1/31/2023 1/31/2024 1/31/2025 1/31/2026 1/31/2027 1/31/2028 Principal $ - - - - - 365,000 Interest - - - - - 368,965 Total Debt Service - - - - - 733,965 Annual Collection Costs 8,647 20,000 20,400 20,808 21,224 21,649 Additional Reserve - 232,385 513,997 804,152 956,521 379,553 Total Annual Installment $ 8,647 252,385 534,397 824,960 977,745 1,135,166 Future years are estimates only. Northwest Passage PID SAP 26 EXHIBIT E - SERVICE PLAN - SOURCES AND USES SOURCES Bond Par(b) Premium Owner Contribution (a) TOTAL SOURCES IMPROVEMENT Improvement Project Costs of Issuance Underwriters Discount Capitalized Interest_ .Reserve Fund TOTAL USES (a) Non -reimbursable to Owner $ 10,435,000 30,840,434 $ 41,275,434 40,825,434 250,000 200,000 $ 41,275,434 (b) The Owner is only entitled to reimbursement for the Actual Costs of the Authorized Improvements in an amount equal to $10,435,000 The above are estimates only. SUMMERLYN WEST 2020 A&R SAP 27 EXHIBIT F -ASSESSMENT ROLL Ref ID No. R342383 Value 3,289 Percent 0.1% Principal - - Annual 5 AdditionalTax - 5 R343734 179,767 3.1% - - 270 - 270 R343735 1,126,310 19.5% - - 1,689 - 1,689 R63099 1,168,500 20.3% - - 1,753 - 1,753 R63214 1,273,930 22.1% - - 1,911 - 1,911 R66307 1,030,700 17.9% - - 1,546 - 1,546 R82421 211,744 3.7% - - 318 - 318 R82485 770,600 13.4% - - 1,156 - 1,156 5,764,840 100% - - 8,647 - 8,647 SUMMERLYN WEST 2020 AM SAP 28 EXHIBIT G - ANNUAL INSTALLMENTS 2022 - - 8,647 - 8,647 2023 - 20,000 232,385 252,385 2024 - 20,400 513,997 534,397 2025 - 20,808 804,152 824,960 2026 - 21,224 956,521 977,745 2027 365,000 368,965 21,649 379,553 1,135,166 2028 380,000 355,966 22,082 500,627 1,258,674 2029 390,000 342,507 22,523 611,050 1,366,081 2030 410,000 328,572 22,974 632,125 1,393,671 2031 420,000 314,145 23,433 664,335 1,421,913 2032 435,000 299,208 23,902 682,112 1,440,222 2033 455,000 283,742 24,380 695,825 1,458,947 2034 470,000 267,730 24,867 715,446 1,478,044 2035 485,000 251,152 25,365 736,071 1,497,588 2036 505,000 233,987 25,872 752,735 1,517,594 2037 520,000 216,215 26,390 775,415 1,538,019 2038 540,000 197,815 26,917 794,208 1,558,941 2039 560,000 178,765 27,456 815,287 1,581,508 2040 580,000 159,041 28,005 141,544 908,589 2041 600,000 138,619 28,565 166,269 933,453 2042 620,000 117,475 29,136 (14,101) 752,511 2043 640,000 95,584 29,719 5,475 770,778 2044 665,000 72,919 30,313 21,594 789,826 2045 685,000 49,452 30,920 44,256 809,628 2046 710,000 25,156 31,538 63,586 830,279 10,435,000 4,297,013 617,084 11,690,467 27,039,565 [a] Interest is calculated at the rate of the Bonds. [bl Annual Collection Costs estimated to escalate 2.00% annually. Note: The figures shown above are estimates only and subject to change in Annual Service Plan Updates. Changes in Annual Collection Costs, reserve fund requirements, interest earnings, or other available offsets could increase or decrease the amounts shown. NORTHWEST PASSAGE PID 2022A&R SAP 29 EXHIBIT H - MAXIMUM ASSESSMENT PER LOT TYPE NORTHWEST PASSAGE A&R SAP 30 EXHIBIT I - ALLOCATION OF PUBLIC IMPROVEMENT COSTS Residential 4,400 293,867 1,293,014,001 100.0% $ 3,348.18 $ 14,732,013.06 Tract 1 9 2,586,028 0.2% 1,473.20 29,464.03 Tract 2 466 137,059,484 10.6% 78,079.67 1,561,593.38 Tract 3 22 _ 6,465,070 0.5% 3,683.00 73,660.07 Tract4 1,034 303,858,290 23.5% 173,101.15 3,462,023.07 Tract 5 1,087 319,374,458 24.71Y. 181,940.36 3,638,807.23 Tract 6 911 267,653,898 20.7% 152,476.34 3,049,526.70 Tract 7 189 55,599,602 , 4.3% 31,673.83 633,476.56 Tract8 682 200,417,170 1 15.5% 114,173.10 2.283.462.02 * Assessment is $0.15 per $100valuation so each lot will have a different assessment based on value. The assessment rate could be lowerin lateryears. This is a projection and can change each yearwhen the Service and Assessment Plan is updated. The total estimated assessment is based on 20years and an average amount for each lot. The actual will be different. NORTHWEST PASSAGE ASR SAP 31 EXHIBIT J - BOND DEBT SERVICE SCHEDULE TAX & WW SYSTEM SURPLUS REV CO BDS, Series 2027 Dated Date: TBD S10,435,000.00 NORTHWEST PASSAGE PID FISCAL TOTAL YEAR PRINCIPAL INTEREST REQUIREMENTS 2027-28 365,000.00 368,964.54 733,964.54 2028-29 380,000.00 355,965.53 735,965.53 2029-30 390,000.00 342,506.89 732,506.89 2030-31 410,000.00 328,572.38 738,572.38 2031-32 420,000.00 314,145.17 734,145.17 2032-33 435,000.00 299,207.83 734,207.83 2033-34 455,000.00 283,742.34 738,742.34 2034-35 470,000.00 267,730.01 737,730.01 2035-36 485,000.00 251,151.51 736,151.51 2036-37 505,000.00 233,986.82 738,986.82 2037-38 520,000.00 216,215.22 736,215.22 2038-39 540,000.00 197,815.24 737,815.24 2039-40 560,000.00 178,764.67 738,764.67 2040-41 580,000.00 159,040.50 739,040.50 2041-42 600,000.00 138,618.92 738,618.92 2042-43 620,000.00 117,475.26 737,475.26 2043-44 640,000.00 95,584.00 735,594.00 2044-45 665,000.00 72,918.70 737,918.70 2045-46 685,000.00 49,451.99 734,451.99 2046-47 710,000.00 25,155.54 735,155.54 S 10,435,000.00 S 4,297,013.06 S 14,732,013.06 This is an estimated debt schedule only. It will change once debt has been issued. NORTHWEST PASSAGE A&R SAP 32