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The Coronado 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. 06-22 of the Board of County Commissioners of Miami Dade County, Florida (the “County”), effective March 3, 2006. The District lands consist of approximately 17.50 gross acres lying wholly within the City of Doral, located in the County; and were developed as a residential community which contains 327 residential condominium units. The District is governed by a five-member Board of Supervisors made up of landowners in the District. The District issued Special Assessment Bonds, Series 2007 (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 the 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.