Portofino Isles
	Community Development District	

http://www.portofinoislescdd.com

Juan Azcona, Chairman Frank Wilson, Vice Chairman
Rohn Timm, Assistant Secretary Raymond A. Weltzin, Assistant Secretary Edward A. Clark, Assistant Secretary

August 11, 2026

Seat 5: Juan Azcona – (C.)		
Seat 1: Frank Wilson – (V.C.)		
Seat 2: Rohn Timm – (A.S.)		
Seat 3: Raymond Weltzin – (A.S.)		
Seat 4: Edward Clark – (A.S.)		

Portofino Isles
Community Development District
Agenda
Tuesday	Newport Isles Clubhouse
August 11, 2026	1856 SW Newport Isles Blvd., Port St. Lucie, FL 34953 10:00 a.m.		Join the meeting now
Meeting ID: 269 312 325 192 785 and Passcode: mS9J2GE3
1 872-240-4685 and Phone Conference ID: 849 491 934#

Roll Call

Approval of the Minutes of the April 14, 2026 Meeting – Page 4

Public Hearing to Adopt the Fiscal Year 2027 Budget – Page 21
Motion to Open the Public Hearing

Public Comment and Discussion

Consideration of Resolution #2026-02 Annual Appropriation Resolution – Page 35

Consideration of Resolution #2026-03 Levy of Non Ad Valorem Assessments – Page 38

Motion to Close the Public Hearing
Consideration of Engagement Letter with Grau & Associates to perform Audit for Fiscal Year Ending September 30, 2026 – Page 57
Staff Reports
Attorney – Memorandum – 2026 Legislative Update – Page 62
Engineer

Field Manager

CDD Manager
Consideration of Proposed Fiscal Year 2027 Meeting Schedule – Page 68

Form 1 Financial Disclosure Due July 1, 2026 – Page 69

Reminder to Complete Annual Ethics Training by December 31, 2026

Number of Registered Voters in the District – 1,300 – Page 70

Final Approval of the FY2025 – FY2026 Report Performance Measures and Standards
– Page 71

Consideration of FY2026 – FY2027 Performance Measures and Standards as Required by Florida Statue 189.069 – Page 76

Financial Reports
Approval of Check Register – Page 81

Acceptance of Unaudited Financials – Page 89

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: http://www.portofinoislescdd.com

MINUTES OF MEETING PORTOFINO ISLES
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Portofino Isles Community Development District was held on Tuesday, April 14, 2026 at 10:00 a.m. at 1856 SW Newport Isles Blvd., Port St. Lucie, Florida 34953

Present and constituting a quorum were:

Juan Azcona	Chairman
Frank Wilson	Vice Chairman
Rohn Timm	Assistant Secretary
Edward (Ted) Clark	Assistant Secretary
Raymond Weltzin	Assistant Secretary Also present were:
Paul Winkeljohn	District Manager
Scott Cochran	District Counsel
Ginger Wald	District Counsel
John Jado	Field Supervisor
Roberto Cabrera	District Engineer (by phone)
Eddie Peabody	Resident

FIRST ORDER OF BUSINESS	Roll Call
Mr. Winkeljohn called the roll and stated we have a quorum.

SECOND ORDER OF BUSINESS	Organizational Matters
Acceptance of Resignation Letter from Mr. Gerald Mirabile
Mr. Winkeljohn: Item No. 2 on the agenda is the resignation from Gerald Mirabile, I guess he moved, or perhaps he just wanted to resign but, congratulations to his long career here as a Board member, we appreciate his service. Is there a motion to accept his resignation?

On Motion by Mr. Wilson seconded by Mr. Azcona with all in favor, accepting the resignation letter from Mr. Gerald Mirabile was approved.

Consideration of Appointment of Supervisor(s) to Fill Unexpired Term(s) of Office – Seat ## (11/2028)
Oath of Office for Elected/Newly Appointed Supervisor(s)
Mr. Winkeljohn: And with that, that leaves a vacancy and it’s up to the Board if it’s your interest to appoint someone to this Board you are asked by Statute to fill the vacancies as early as possible. Staff recommends if you do have a candidate because of quorum and travel, it’s in everyone’s best interest to keep business flowing and with that, is there a motion to appoint?
Mr. Wilson: Yes, I’ll like offer a Board discussion an opportunity to consider Ray Weltzin, so I did have a conversation with Ray on the structure of the CDD, the specific purpose primarily as a funding vehicle, quasi-governmental entity of the infrastructure, the fact that we are responsible for payment of bonds and the bond payment is levied through the Ad Valorem Tax, specific to Port St. Lucie, that we have common land, we have lakes, primarily for stormwater management and a preserve along the perimeter fence and some landscaping responsibilities out on Brigantine. Also the fact that we have multiple irrigation systems, and so Ray expressed a desire, he understands the level of commitment that varies from just meeting attendance to potentially being asked to review and provide some additional input if at any point in time we’re considering a project or we have some type of concern within the CDD. At this point I make a motion for consideration of Raymond Weltzin to the Portofino Isles CDD Board for seat #3.
Ms. Wald: It would be a motion to appoint. Mr. Wilson: Motion to appoint.
Mr. Azcona: Ok, I second that but let’s have a discussion because we do have a process and I actually know Ray, so I was not aware of this. So, I would not have a problem from my side but, I think we have a process of due diligence and I think we should go through the same process with everybody just to make sure, out of respect just to make sure we’re all on the same page, that you have a full understanding about what we’re doing, our commitment, and actually you already talk to Rick and everything is going to be fine but, just for us to have a chance to have a conversation with you and other Board members so they can get a feeling of who you are and what you can bring to the table and bringing people on board, I want to make sure that the people that come on board are series about it and again, we’re not getting paid here, it’s volunteer work and some of us have more areas of expertise

than others. For example, I’m really not going to compare myself to Rick with regard to his background so, so I always default to him and I have no idea what to say but, and I’m always pursing other things but, I have a commitment, and I had a commitment from day one to this Board and for good and bad I stick with it. I understand that some people may come and leave and that’s completely respectful but, what I would like to see moving forward, I don’t want people to come into the Board that have specific agenda and this is not directed to you, I’m just making a blanket statement for future considerations because we had that in the past before, they are bias, or they have issues and they come to create problems, so we have well structured Board here, we have other professionals that are working in good faith, and we’re not perfect but, we try to work in good faith to push this forward and do what we think is best for the community, so anybody that comes on Board, I want to make sure that they have that set of mind, not from a perfection point of view, but from a point of view that we’re here to volunteer and help and add value, not to create drama or create anything else, so that’s my two cents.
Mr. Wilson:	So, I totally agree, and Paul, what is the minimum number of Board members for a quorum?
Mr. Winkeljohn: Three.
Mr. Wilson: Ok, so I will be unable to attend the next meeting but, we could arrange Rohn, if you’d like some opportunity to speak with Ray.
Mr. Timm: Yes.
Mr. Wilson: And then as long as there’s a quorum, we’re just looking for that flexibility.
Mr. Azcona: Yes, I mean if you want we can approve it and then ratify upon doing the due diligence.
Ms. Wald: No, hold on, you’ve already made a motion, and you’ve already seconded it to appoint Ray to the seat, my advise would be, ask any questions that you want right now.
Mr. Winkeljohn: Yes, do it now.
Ms. Wald: Because if not, you’re going to be voting.
Mr. Azcona: Ok, so I’m ok with it, it would be up to you two gentlemen if you have any specific questions that you want to do. I mean do you want to say, listen, we don’t approve it, and then the motion is finished, and then we go through the process.
Mr. Clark: Do we want to sit down here and discuss or talk to him privately or how do you want to it?

Mr. Wilson: It’s up to you two.
Mr. Timm: This is Rohn Timm, I would defer as Juan said, that he’s already been interviewed and I trust Frank’s assessment, and evaluation, and if Frank says he meets all our criteria, I would accept it.
Mr. Azcona: Ok, so listen, let’s vote then. Ms. Wald: Alright.
Mr. Timm: Only because we needed to have this problem before because we didn’t have enough quorum when we were getting close to a meeting.
Mr. Clark: I’m ok with it, I was just wondering what background he had, that’s all. Mr. Winkeljohn: Ok, so if you could come up a little bit closer Ray.
Mr. Weltzin: Yes, I have a bachelor’s degree in nutrition, I’m a project manager of Greenbelt 6 Signa. I am currently a District manager for T-Mobile, and recently I finished writing a book, and it’s about making people better, understanding how to get along, and moving things forward. I do not have an agenda, except for the fact of learning what the CDD entitles, and how to move any project forward for the benefit of the community.
Mr. Clark: Well, I know Ray from first meeting in a bar, he was there for lunch and we had a good conversation, and next over here in the gym, and the third time in the new gym down there, so my vote is yes.
Mr. Wilson: Alright, so the motion was made and seconded, we will vote.
Mr. Winkeljohn: All in favor, any opposed? Congratulations Ray, and welcome aboard.

On Motion by Mr. Wilson seconded by Mr. Azcona with all in favor, appointing Ray Weltzin to fill the unexpired term of office for seat #3 was approved.

Mr. Winkeljohn: Ok, so with that that first step is to administer the oath of office, I’ll help you fill this out after we do that, so after I say the word “I”, you would state your name, and at the end you just say, I do, or I agree, so “I”
Mr. Weltzin: Raymond Weltzin.
Mr. Winkeljohn: A resident of the State of Florida and citizen of the United States of America, being a Supervisor of the Portofino Isles Community Development District and recipient of public funds on behalf of the District, do hereby solemnly swear or affirm that I

will support the Constitution of the United States and of the State of Florida, and will faithfully, honestly, and impartially discharge the duties devolving upon me in the office of Supervisor of the Portofino Isles Community Development District, St. Lucie County, Florida.
Mr. Weltzin: I do.
Mr. Winkeljohn: Alright, so if you’ll fill that out and sign it and give it back to me as soon as you’re done, then we’ll add you into the record as having been sworn in, congratulations.

Election of Officers
Mr. Winkeljohn: The other affect of having an appointment and a resignation today is to reaffirm the officers of the Board. Currently, Juan Azcona has served as the chairman for a while, Frank Wilson is vice chairman, the others I ask remain as assistant secretaries and all other positions as originally set. If you want to change who is serving as chairman, you can do it.
Mr. Wilson: I motion to accept the officers as stated.
Mr. Winkeljohn: And adding Ray as an assistant secretary. Mr. Wilson: Yes, correct.
Mr. Azcona: Yes, and we work together, Frank and I, he’s acting as a chairman as well basically, because he has full communication with Paul, and he has more understanding of several things that he can execute as simple as I do.

On Motion by Mr. Wilson seconded by Mr. Clark with all in favor, election of officers, keeping the existing slate of officers the same and adding Ray Weltzin as an assistant secretary was approved.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the
February 10, 2026 Meeting
Mr. Winkeljohn: Moving through, I have the minutes from the February 10th meeting which were circulated to you, I have a couple of name changes that I’ve already made, nothing material, is there a motion to accept the minutes?

On Motion by Mr. Wilson seconded by Mr. Azcona with all in favor, the Minutes of the February 10, 2026 Meeting with the submitted changes as amended were approved.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution
#2026-1 Approving the Proposed Fiscal Year 2027 Budget and Setting the Public Hearing
Mr. Winkeljohn: Then one of the highlights of today’s agenda is the budget process which begins with resolution #2026-01 and sets the proposed 2027 budget and hearing date. The proposed budget derived by staff reflects that success of current and previous years where the District is not in a position to have to change its assessment at a higher level, congratulations with that. So, staff recommends that you keep it at this level because of the potential for larger projects like we’re doing this year and in the future a reduction would weaken that capability. So, if that’s acceptable, the second half would be to set the hearing date for your adoption. Most of you like to travel a little bit in the early part of the summer, the Statutes require that we have the meeting no sooner than 60 days from today which would put you into the June timeframe.
Mr. Wilson: And no later than?
Mr. Winkeljohn: No later than your September meeting, so you could do August or September if you want to push it out, if you did it in June or July we would risk some quorum issues, I know we have vacations and things like that which we’re all juggling, so staff would recommend for you all because you meet pretty early in the month, either August or September.
Mr. Azcona: I’m ok with, I mean is anybody going to be out, I’m going to be out in
June.
Mr. Winkeljohn:  Ok, and August gives you flexibility if something drastic happens
you could still make a September special meeting.
Mr. Azcona: Do you want to shoot for August, let’s shoot for August.
Mr. Winkeljohn: I like that, it would be August 11th, are there any objections? So, the motion would be for resolution #2026-01 setting the public hearing at August 11th at this time and location, and just for the new Board member, we’re setting the assessment level, the accompanying budget can be edited, it can be lowered if we chose dramatically

to lower our assessments, but I don’t suspect that, but any of the line items, any of the projects, we’re allowed to move financially throughout the year, so there’s not real restriction. The only restriction that you’re really imposing on yourselves today, is that you couldn’t increase the assessment for next year which as you just heard, you don’t need to, so is there a motion?
Mr. Wilson: Yes, so I make a motion to accept resolution #2026-01 approving the proposed fiscal year 2027 budget and setting the public hearing on August 11th.

On Motion by Mr. Wilson seconded by Mr. Azcona with all in favor, Resolution #2026-01 approving the proposed Fiscal Year 2027 Budget and setting the Public Hearing on August 11, 2026 at 10:00 a.m. at 1856 SW Newport Isles Blvd., Port St. Lucie, Florida was approved.

FIFTH ORDER OF BUSINESS	Discussion of Procedures for
the General Election
Mr. Winkeljohn: Item No. 5 is the general election procedures, and I don’t have my tablet because I’ve giving it away but, you have seats #1 and #4 which is Frank Wilson and Ted Clark, and that will be up in November. The registration is always the trick here it’s June 8th through June 12th, which is Monday through Friday, 12:00 noon to 12:00 noon, so the deadline is June 12th at 12:00 noon for submitting your paperwork. Most of the counties are electronic now where they will take the payment and the paperwork for filling in your seat over the phone or by email often, it’s not like you have to go down there in persona and $10 or $15 I think it is.
Ms. Wald: It’s $25.
Mr. Winkeljohn: Ok, $25, but anyway, the key is to make sure you register for your seat #, not your friend’s seat because then the ballot would put you against each other.
Mr. Wilson: So, which one has which seat?
Mr. Winkeljohn: Frank you’re in seat #1, and Ted is in seat #4. Mr. Clark: Ok, and where do we find this form at?
Ms. Wald: So, if you go online to St. Lucie County Supervisor of Elections, everything is on there.
Mr. Winkeljohn: And that will sign you up for another 4 years. Mr. Clark: Alright, thank you.

(At this point several people were talking at one time, and no one conversation could be heard)

Mr. Winkeljohn: And I didn’t put this on the record but, I will go over with Ray the obligations and the requirements to serve as a Supervisor on the Board after the meeting or privately but, just for the record, I just wanted everybody to know that we will handle that and explain the Sunshine Laws and give him everything everybody else gets. So, are there any questions about the discussion of the election?
Mr. Wilson: It’s a little window, June 8th to the 12th. Mr. Winkeljohn: Yes sir.
Ms. Wald: Yes, 12:00 noon to 12:00 noon, if you go there in person.
Mr. Winkeljohn: And many of them are taking it early now which is kind of a new wrinkle, they never used to do that but, now they will.

SIXTH ORDER OF BUSINESS	Staff Reports
Mr. Winkeljohn:	After that we have our staff reports, and Ginger do you have anything for our friends today?

Attorney
Ms. Wald: We do not, we will probably, for your next meeting the legislative session memo that we have every year, and there’s a couple things for the CDD, that’s it.
Mr. Winkeljohn: Ok.

Engineer
Mr. Winkeljohn: Ok, moving on to Roberto, how are you sir?
Mr. Cabrera: I’m good. So, we have contract with Sea and Shoreline, I have the preconstruction meeting schedule with them tomorrow onsite and we should begin staring that work really soon here.
Mr. Wilson: Time of the onsite meeting Roberto?
Mr. Cabrera: Oh, I believe it’s 9:30 let me pull up that message really quickly here, I think it’s 9:30, I’m sorry it’s at 9:15 tomorrow.
Mr. Wilson: Ok, and where are you physically meeting? Mr. Cabrera: Onsite, so probably right at the pond parcel.

Mr. Wilson: Understood, John are you planning on attending? Mr. Jado: Yes, which pond are we going to?
Mr. Cabrera: Pond #9, I’ll send you a point to where we met at last time with them, I believe it was on the north side of the pond.
Mr. Jado: Ok, I’ll meet you at 9:15. Mr. Cabrera: Ok.
Mr. Wilson: If I can be available any issue with my attendance? Mr. Cabrera: No, you’re welcome to stop by.
Mr. Wilson: Alright.
Mr. Cabrera: I want to focus on just access and maintaining those resident’s ability to get in and out of their driveways and things like that.
Mr. Wilson: Very good.
Mr. Winkeljohn: Excellent, anything else Roberto? Mr. Cabrera: That’s all I have for now.
Mr. Winkeljohn: Ok.
Mr. Azcona: Ok, so this is for the initial assessment how to get into the property and so forth?
Mr. Winkeljohn: It’s preconstruction.
Mr. Azcona: And then do we have a ETA for like and estimated time for starting the actual work?
Mr. Cabrera: I don’t have an exact date yet, I know that they’ve ordered materials and they’re mobilizing already, I’ll try to have that by tomorrow for that discussion.
Mr. Azcona: Ok, but any worse case scenario, what’s the latest?
Mr. Cabrera: I would say within the next month is the worst case scenario they’re starting.
Mr. Azcona: Ok.
Mr. Jado: Roberto, are we going to notify the residents at that lake area, are we putting up signs with prenotification so that everybody understands what’s going on prior to starting?
Mr. Cabrera: That would not be a bad idea whether if we need to knock on doors, I don’t know if there’s any public forum we could share this with them.

Mr. Wilson: The only public forum I’m aware of is the HOA at its homepage or account page, or whatever it’s called Townsquare, we could potentially request tomorrow after the meeting when we have the details, request the HOA to put a notice on the Townsquare as at least an opportunity to notify the residents.
Mr. Cabrera: Ok.
Mr. Wilson: I take that action Roberto. Mr. Cabrera: Ok, thank you.
Ms. Wald: How many homes are around the one lake? Mr. Wilson: It’s probably going to be 5 to 7.
Mr. Jado: He said 9.
Mr. Winkeljohn: I think it’s 5 to 7.
Mr. Wilson: Plus the individual, just from optics some individual homeowners. Mr. Peabody: (inaudible comment)
Mr. Winkeljohn: I mean if it’s super low it’s bad, it’s really had to do the repairs because you’d want to site it to the right spot but, if it’s up to normal it’s not bad, so it depends how normal it is.
Mr. Wilson: You probably won’t get an answer to that but, I’ll make sure I get one tomorrow.
Mr. Peabody: (inaudible comment)
Mr. Winkeljohn: And I guess the answer is it depends what the level really is. Mr. Wilson: Ok.
Mr. Winkeljohn: Thank you.

Field Manager – Monthly Report
Mr. Winkeljohn: Mr. Field Manager, how are you today?
Mr. Jado: Good. So, basically what I wanted to talk about is we’ve got a couple of bad areas that have to be replaced, one I was talking about is during our interaction on the street, and so we have to talk about replacing some plants and I’d like to have a budget not to exceed. Right now I’ve got one big bed I’m trying to get a bid from her as of yesterday, and I told them about it, and she’s going to give me a price on plantings, probably a coupe of thousand to replace that one big bed. Put some plants in 7 to 10 gallons, something that’s going to sustain itself, not something that’s too small that is just

going to die. Then we have to see what’s going to survive, some things are not going to look good, some things are going to be compromised, they’re not going to fully come back some of these plants because half of its dead, so I have to just wait for that and I’m also waiting to fertilize until I see what’s starts to percolate and bloom so that I can fertilize it and see what we’re going to do but, I did fertilize all the crape myrtles and they’re coming up.
Mr. Wilson: Was this all to address Brigantine?
Mr. Jado: It’s Brigantine, originally we had the center island on that point, with the azores plants, the little red flowers that are out in front, they burned up, and now that’s up to you when we divide this up, if that belongs to the HOA.
Mr. Wilson: Well, long term if we talk about a budget with a not to exceed, it is the area of Brigantine
Mr. Jado: Pretty much, yes.
Mr. Wilson: What do you anticipate for a total cost?
Mr. Jado: Probably $5,000 to $6,000, and that’s if I don’t have to replace any more than I anticipated.
Mr. Wilson: And when you say anticipated, that’s going to be for the ones that got stunted with the cold weather.
Mr. Jado: Well, these were actually ones that just died and we can only surmised that they ran their course, we were going to address this meeting anyway.
Mr. Wilson: But I understand there could be two potential layers to this, one is to replace what’s dead, and the other is a month in a half or two months from now recognizing that an additional ones need replacement.
Mr. Jado:	Well, at this meeting I could probably get away with buying plants, I probably one spend it all, I try not to, and I never do but, I don’t want to have to come back.
Mr. Wilson: So, $5,000 falls within GMS’s and Paul and John’s discretion, so I appreciate the transparency letting us know.
Mr. Winkeljohn: Yes, it’s on the record.
Mr. Jado: Also, I’m preparing for hurricane season so all of Jamesport wall and fence, has been cut back 8’ behind that it was pushing up against the fence, some of the stuff on the other side, we have 3’ easement approximately, I cleaned all of that out except for homeowners who have planted their own plants in their backyards, so that may be a

problem with then time comes to pressure clean, and we’re getting real close to having it pressured cleaned and painted, and we’ll revisit that maybe a little bit later on, so that’s all clean. Marshfield I had a bunch of foliage pushing up against the fence where they’re putting the new BJ’s in, I cleaned all of that, that’s a total of 5,000 square feet, I think we got it done for less than $6,000.
Mr. Winkeljohn: It looks really good, excellent.
Mr. Jado: And now I cut all the Rosser trees on the outside, that lifted them all up on the canopies, came inside on Rosser entry, lifted those up a little bit and cut around the streetlights, so in case of a storm we’re not going to lose streetlights plus, bulbs, and now I’m going to do this on Friday and Saturday.
Mr. Winkeljohn: This being what?
Mr. Jado: Then we’re going to go to Brigantine entrance and lift and slightly improve some of that, clean around the lights and get that ready and we also own this light outside the clubhouse, we have a little bit to do there, so we’ll do a little bit of that. So, basically that will all be completed by the end of next week probably for hurricane season.
Mr. Winkeljohn: Excellent. Would you like to give a little update on the compliance letter issue?
Mr. Jado: I sent the two compliance letters, put them in the mailbox, Michael Gillan called me up, he was very nice, it was a good phone call, and he was going on vacation, and he said when he comes back he’s taken the chairs out and I told him only non-native stuff that’s in the back of his house has to be removed, and he said he’ll take care of it when he gets back. The other gentleman on my block, right up here on Newport Isles, did not notify me at all, and that’s the one with the major problem with two live oak trees that have scrapped and cut up and pushed into the preserve.
Mr. Winkeljohn: So, do you want to do a follow up letter. Mr. Jado: Yes, we’re going to need a follow up letter.
Mr. Winkeljohn: Ok.
Mr. Jado: Other than that, we’re pretty good, I haven’t had any results.
Mr. Azcona: With the lights and the wall, we’ve spoken about it that we’re going to do the pressure clean and the painting, and since I guess it’s like concrete or rocks, I don’t know what it is.
Mr. Jado: It’s a prefabricated concrete.

Mr. Azcona: Did we paint it in the past because maybe pressure cleaning is enough, or do we have to paint it.
Mr. Jado: You could probably get away with pressure cleaning, a good pressure cleaning high quality guy, you can probably get away without painting it, the wall is about 5 or 6 years old.
Mr. Wilson: Yes, and I would think the pressure cleaning would give us an additional two years prior to painting.
Mr. Azcona: Ok.
Mr. Wilson: Although the pressure washing and painting we did on Rosser was actually, I think it was lower, do you recall, I want to say it was in the $3,000 range.
Mr. Jado: About $4,000.
Mr. Wilson: But to answer your question, I think pressure clean it and probably walk away from it for an additional two years before we have to do the painting.
Mr. Azcona: Yes because we spoke a lot about it but, I was thinking the other day, that maybe the pressure cleaning if it looks clean maybe we don’t need to paint.
Mr. Jado: I’ll tell you it was a 20 year old wall, we had the townhouses when we pressure cleaned it, it looked pretty good.
Mr. Azcona: Yes, it looked pretty good.
Mr. Jado: But we painted it anyway because it was 20 years old, so I think we can get away with pressure cleaning say sometime this year.
Mr. Wilson: So, my recommendation would be to price it and schedule it for the fall when we’re beyond the very wet season.
Mr. Winkeljohn: When you get through August.
Mr. Wilson: And that also gives us time to inform the HOA because that’s a 50% cost share, just to let them cash flow their budget, so give the courtesy to the other group that’s spends money on our community.
Mr. Azcona: Yes, but don’t sit and wait, let’s get it done. Mr. Jado: Well, I get a price.
Mr. Azcona: And I think with regards to that is that there are some homes that have put some fences and foliage or trees or structures or whatever, and we have two options, we can say, we are going to be doing the maintenance of the wall with the pressure cleaning and paint, or just pressure cleaning, and let them know that you planted those

trees or structures, or whatever, illegally, so you either remove them or and I’m just voicing this to hear your opinion, tell them if you don’t want to remove them then we’re ok with them keeping them there, we can tell them that you will be responsible for the pressure cleaning on your backyard, I don’t know if that’s ok or not.
Mr. Wilson: I would think more along the lines of we’ll do our best intent to clean the wall but, if you’ve installed shrubbery and trees, we clearly don’t want to damage your property and again, we’ll make our best effort but the area behind your shrub or your tree is not as clean as the others, we can’t help that.
Mr. Azcona: No just that, logistic-wise, because I’m sure they’re going to go with some kind of big hole, and some people have fences.
Mr. Wilson: But that’s a great example.
Mr. Jado: And that was a huge tree in there, they had them cut that out but, that’s what we’re supposed to have or a gate on each side for accessibility to walk through as we pressure clean.
Mr. Azcona: And we don’t need to pressure clean on the outside because the outside is not visible, just on the inside, right?
Mr. Jado: It’s visible, there’s a bunch of graffiti on a lot of that wall that faces the other neighborhood and kids get in there. I wasn’t planning on doing that, it would be twice the money.
Mr. Wilson: The only time it’s on both sides would be when our community, like coming in off of Rosser, we can see one side, we’re diving down and then you see the other side but, I agree Juan, in this particular case there’s no need.
Mr. Jado: So, we have a problem with all the shrubs that we planted against the commercial area here, I think they’re pretty much dead. Friday morning they’re going to come and cut them down about 18” off the ground, see if they shoot back because they’re very fast growing plants and if they don’t come back I would need direction from the Board to replace them.
Mr. Azcona: I mean I don’t think you need to, I mean if you cut them and it’s green, then it’s fine, but if you cut it, and it’s dead, I don’t think we have to wait 6 more weeks, they’re going to do an assessment and decide because it looks pretty dead, and sometimes it may be half alive, then it grows back. So, I would say to do an assessment

to see if it’s half dead or dead, and then just plan for replacing it, I mean if we can save it, great, but if not, let’s not waste time.
Mr. Jado: That’s going to be another assessment over the money that we’re talking
about.
Mr. Azcona: Right, that would separate.
Mr. Jado: Yes, and Friday I’ll know for sure because I’ll get to take a good look at
all of it, it’s funny because the way the wind hits, some plants that don’t survive is because the wind is hitting it and it’s actually colder, some that are snuggled behind something, those plants are fine because the direct wind is not hitting them and the temperature doesn’t drop low enough.
Mr. Winkeljohn: Well, it sounds like we have it handled. Mr. Jado: Yes.
Mr. Winkeljohn: Excellent.
Mr. Jado: So, I’m going to leave it for a couple of weeks, and then probably take the two out over here.
Mr. Winkeljohn: Anything else John? Mr. Jado: I think that’s it.
Mr. Winkeljohn: Excellent, thank you.

CDD Manager
Mr. Winkeljohn: Moving on, nothing under manager’s report, you guys have covered the budget so we’re on pace to handle that.

SEVENTH ORDER OF BUSINESS	Financial Reports
Approval of Check Register
Acceptance of Unaudited Financials
Mr. Winkeljohn: Under the financial reports, I have the check register and the unaudited financials for review and acceptance as a record.
Mr. Wilson: So, I reviewed the check register for January and February and it’s appropriate, so I have no comments, and no comments on the financials. Anything else from the Board members?
Mr. Azcona: No, just for the reserves, we are keeping that $50,000 and that will be enough?

Mr. Winkeljohn: Yes, $250,000 easily, so you’re in good shape. Is there a motion on the financials?

On Motion by Mr. Wilson seconded by Mr. Azcona with all in favor, the Check Register, and the Unaudited Financials were approved.

Mr. Winkeljohn: I do have a slight update for you I missed under the manager’s report, I forgot to mention under the manager’s report, there was a little bit of an update on Portofino Court, there is active litigation now between the homeowner’s association which is one owner who has the majority of the property, so they dominate the homeowner’s association and the perspective buyer, that owner of the lot are suing in a lawsuit that’s going to trial apparently. So, in that process it’s frozen, we’re not allowed to do any new activities, we review it like we do every year, our assessment team was considering putting some back on the roll but, because of the litigation we’re prevented from doing that through the SPE just an update, that’s the Special Purpose Entity. So, for your background Ray, Portofino Court is in default and they’ve asked us to, or they’ve created a Special Entity of the bondholders who own a big chunk of the land and the challenge is there’s some properties that sold privately and are in good standing and so it’s a mess, just to put it in simple terms, and our job as a Board is to do what the bondholders ask us to do, and the bondholders for just that property, it does not affect or trickle into the Newport Isles side of the community whatsoever, and I think of about 5 examples where it got to contract, and Portofino Court has had multiple near contracts but, during the due diligence having the homeowner’s association dominated by one person they could appoint and elect all the Board members, so the perspective owner was never willing to take that risk because the HOA could change their rules, could do something that would make the construction impossible and so they keep failing to resolve the default, and moving forward the landowners decided that they have to do a lawsuit to force that dynamic so that the property can be sold and built on. So, it’s in a stalemate but, this is the first time its gone as far as litigation, so that’s my update, sorry I forgot to mention that earlier.

EIGHTH ORDER OF BUSINESS	Supervisors	Requests	and
Audience Comments
Mr. Winkeljohn: Item No. 8 is Supervisor’s requests and audience comments, Mr.
Peabody, how are you, anything for the Board today?
Mr. Peabody: I am good, no comments.

NINTH ORDER OF BUSINESS	Adjournment
Mr. Winkeljohn: Hearing none, a motion to adjourn would be appropriate.

On Motion by Mr. Wilson seconded by Mr. Azcona with all in favor, the Meeting was adjourned.

Secretary / Assistant Secretary	Chairman/Vice Chairman

Portofino Isles
Community Development District

Approved Proposed Budget
FY 2027

Table of Contents

1-2		General Fund	

3	
	Allocation of Reserves Schedule	

4-5	
	Narratives	

6-7	
	Debt Service Fund Series 2005	

8-9	
	Debt Service Fund Series 2013	

10	
	Assessment Schedule	

REVENUES:		
Special Assessments - On Roll	$	135,969	$	136,994	$	-	$	136,994	$	175,148	
Direct Assessment - Lerner TH	39,178	(25,681)	-	(25,681)	-	
Interest Income	40,000	44,900	13,470	58,370	40,000	
Stormwater Fees	150,000	236,708	-	236,708	150,000	
Other Income	-	1,226	-	1,226	-	
Carry Forward Surplus	130,917	131,915	-	131,915	129,165	
TOTAL REVENUES	$	496,064	$	526,062	$	13,470	$	539,532	$	494,313	

EXPENDITURES:						
Administrative:						
Engineer Fees	$	30,000	$	20,131	$	7,549	$	27,680	$	30,000	
Attorney	25,000	9,063	3,021	12,084	20,000	
Annual Audit	5,600	5,800	-	5,800	6,000	
Assessment Administration	1,061	1,061	-	1,061	1,124	
Arbitrage Rebate	1,200	1,200	-	1,200	1,200	
Dissemination Agent	2,922	2,192	730	2,922	3,097	
Trustee Fees	3,556	3,906	-	3,906	3,556	
Management Fees	52,837	39,628	13,209	52,837	56,007	
Information Technology	1,169	877	292	1,169	1,239	
Website Administration	1,169	877	292	1,169	1,239	
Telephone	100	-	79	79	100	
Postage & Delivery	500	196	150	346	500	
Rental & Leases	2,400	1,800	600	2,400	2,400	
General Liability and Public Officials Insurance	8,552	7,932	-	7,932	8,725	
Printing & Binding	1,000	1	250	251	250	
Legal Advertising	1,500	271	750	1,021	1,250	
Bank Fees and Other Charges	300	252	84	336	600	
Office Supplies	225	-	50	50	50	
Dues, Licenses & Subscriptions	175	175	-	175	175	
Capital Outlay	300	-	300	300	300	
TOTAL ADMINISTRATIVE	$	139,565	$	95,362	$	27,355	$	122,717	$	137,812	

Operations & Maintenance		
Field Operations		
Salaries/Facility Management	$	40,789	$	28,120	$	10,360	$	38,480	$	40,789	
Environmental Services	2,500	-	2,500	2,500	2,500	
Electric	13,000	4,095	1,820	5,915	13,000	
Repairs & Maintenance	24,710	4,387	10,000	14,387	24,710	
Landscape Maintenance	37,840	17,864	5,955	23,819	37,840	
Landscaping - Replacement/Storm Cleanup	40,000	23,041	10,000	33,041	40,000	
Irrigation System	15,000	1,221	12,250	13,471	15,000	
Lake/Fountain Maintenance	21,120	-	20,000	20,000	21,120	
Wetlands Maintenance	19,200	11,700	9,100	20,800	19,200	
Stormwater Maintenance	50,000	-	27,500	27,500	50,000	
Chemicals/Operating Supplies	6,600	1,690	4,500	6,190	6,600	
Contingencies/Fountain Repairs	35,000	22,952	5,000	27,952	35,000	
Dues/Licenses	740	-	740	740	740	
Capital Outlay	-	305	2,550	2,855	-	
Total Field Operations	$	306,499	$	115,375	$	122,275	$	237,650	$	306,499	

Reserves						
Unassigned	$	50,000	$	-	$	50,000	$	50,000	$	50,000	
Total Reserves	$	50,000	$	-	$	50,000	$	50,000	$	50,000	
						
TOTAL EXPENDITURES	$	496,064	$	210,737	$	199,630	$	410,367	$	494,311	
						
EXCESS REVENUES (EXPENDITURES)	$	-	$	315,325	$  (186,160)	$	129,165	$	2	

Gross Assessments	$	186,328
Less: Discounts & Collections 6% 	11,180 
Net Assessments	 $	175,148 

Product

Assessable		Total Gross Units	Assessment

FY25
Gross Per Unit

FY26
Gross Per Unit

Increase/ (Decrease)

Single Family	550	$	96,316.00	$	175.12	$	175.12	$	-	
Multy Family	214	$	37,475.68	$	175.12	$	175.12	$	-	
Court Townhomes	62	$	10,857.44	$	175.12	$	175.12	$	-	
Court Townhomes (Forecl)	238	$	41,678.56	$	175.12	$	175.12	$	-	
Total	1064	$ 186,327.68				
Net		175,148.02				

Allocation of Reserves

	Adopted Budget	Adopted Budget	Adopted Budget	Adopted Budget	Adopted Budget	Adopted Budget	Approved Proposed
Budget	
Total	
	FY 2021	FY 2022	FY 2023	FY 2024	FY 2025	FY 2026	FY 2027		

Additions:
Wetlands	

$100,000	

$0	

$20,000	

$0	

$0	

$0	

$0	

$120,000	
Brigantine Rd Resurfacing	$50,000	$50,000	$10,000	$0	$0	$0	$0	$110,000	
Wall/Perimeter	$50,000	$0	$10,000	$0	$0	$0	$0	$60,000	
Drainage	$100,000	$0	$20,000	$0	$0	$0	$0	$120,000	
Storm Recovery	$0	$100,000	$0	$0	$0	$0	$0	$100,000	
Lake & Bank Erosion	$0	$50,000	$0	$0	$0	$0	$0	$50,000	
Fountains/Pumps/Control & Mete	$0	$50,000	$0	$0	$0	$0	$0	$50,000	
Other/Misc.	$0	$50,000	$0	$85,004	$126,250	50,000	50,000	$361,254	
	$300,000	$300,000	$60,000	$85,004	$126,250	$50,000	$50,000	$971,254	

Spent:
Wetlands	

$0	

$0	

$0	

$0	

$0	

$0	

$0	

$0	
Brigantine Rd Resurfacing	$0	$0	$0	$0	$0	$0	$0	$0	
Wall/Perimeter	$7,064	$0	$1,943	$0	$1,296	$0	$0	$10,302	
Drainage	$0	$0	$0	$0	$0	$0	$0	$0	
Storm Recovery	$0	$0	$0	$0	$0	$0	$0	$0	
Lake & Bank Erosion	$1,406	$0	$0	$0	$0	$0	$0	$1,406	
Fountains/Pumps/Control & Mtr	$8,749	$68,844	$215	$0	$18,067	$0	$0	$95,875	
Other/Misc.	$0	$0	$0	$0	$2,200	$0	$0	$2,200	
	$17,219	$68,844	$2,158	$0	$21,562	$0	$0	$109,783	

Available:
Wetlands	

$100,000	

$0	

$20,000	

$0	

$0	

$0	

$0	

$120,000	
Brigantine Rd Resurfacing	$50,000	$50,000	$10,000	$0	$0	$0	$0	$110,000	
Wall/Perimeter	$42,936	$0	$8,057	$0	($1,296)	$0	$0	$49,698	
Drainage	$100,000	$0	$20,000	$0	$0	$0	$0	$120,000	
Storm Recovery	$0	$100,000	$0	$0	$0	$0	$0	$100,000	
Lake & Bank Erosion	($1,406)	$50,000	$0	$0	$0	$0	$0	$48,594	
Fountains/Pumps/Control & Mtr	($8,749)	($18,844)	($215)	$0	($18,067)	$0	$0	($45,875)	
Other/Misc.	$0	$50,000	$0	$85,004	$124,050	$50,000	$50,000	$359,054	
	$282,781	$231,156	$57,842	$85,004	$104,688	$50,000	$50,000	$861,471	

Total Projected Reserve Funds as of 09/30/27							$861,471	

Total Reserved @ 9/30/2026	
$861,471								
Balance in SBA @ 2/28/2026	1,492,069								

REVENUES

Special Assessments- On Roll
The District will levy a Non-Ad Valorem assessment on all the platted lots within the District to pay all of the operating expenses for the Fiscal Year in accordance with the adopted budget.
Interest Income
The District earns interest on the monthly average collected balance for each of their investment accounts.
Stormwater Rebate
The City of Port St. Lucie assesses the residents of the District for Repairs, Maintenance and Capital Improvements of the Drainage System. The city then remits the storm water fees less an administrative fee to the District since the District provides these services.

Expenditures - Administrative

District Engineering Fees
The District's engineer, Culpepper and Terpening, Inc. will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review invoices, etc.
District Attorney Fees
The District's legal counsel, Billing, Cochran, Lyles, Mauro & Ramsey, PA will be provide general legal services to the District, i.e. attendance and preparation for monthly meetings, review operating & maintenance contracts, etc.
Annual Audit
The District is required annually to conduct an audit of its financial records by an Independent Certified Public Accounting Firm. The District has contracted with Grau and Associates.
Assessment Roll Administration
Expenses incurred for the collection of prepaid assessments, updating the District’s Tax Roll and levying the annual assessment. GMS-SF, LLC serves as the District’s Assessment Roll Administrator.
Arbitrage Rebate
The District is required to have an annual arbitrage rebate calculation on the District’s Bonds. The District has contracted Grau and Associates to perform the calculations.
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. GMS-SF, LLC serves as the District’s Dissemination Agent.
Trustee Fees
The District bonds will be held and administered by a Trustee at US Bank. This represents the trustee annual fee.
District Management Fees
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services – South Florida, LLC. These services are further 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.
Telephone
Telephone and fax machine.
Postage and Delivery
Mailing of agenda packages, overnight deliveries, correspondence, etc.
Rental & Leases
The District will be charged $200 per month for office rent from Governmental Management Services – South Florida, LLC for the
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

Printing and Binding agenda packages for board meetings, printing of computerized checks, stationary, envelopes etc.

Expenditures - Administrative

Legal Advertising
The District is required to advertise various notices for monthly Board meetings and other public hearings etc. in a newspaper of general circulation.
Bank Fees and Other Charges
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.
Office Supplies
Miscellaneous office supplies.
Due, Licenses & Subscriptions
The District is required to pay an annual fee to FloridaCommerce for $175. This is the only expense under this category for the
Capital Outlay
Represents any minor capital expenditures the District may need to make during the Fiscal Year such as a file cabinet for District files.

Expenditures - Field Operations

Salaries/Facility Management
Cost of on-site employee for day-to-day oversight.
Environmental Services
Semi-annual mitigation monitoring as required by South Florida Water Management District.
Electric
Represents the costs associated with powering the irrigation pumps, service to be provided by Florida Power & Light.
Repairs & Maintenance
Represents costs associated with basic maintenance and repairs in the District.
Landscape Maintenance
The District has entered into a contract with Brightview Landscape Services for Lawn Maintenance of the Median Island and Entry Side from Gatlin Blvd to Entry. The contract is $1925.00/month.
Landscaping - Replacement
The cost of replacing landscaping of the Median Island and Entry Side from Gatlin Blvd to Entry.
Irrigation System
The District operates several pumping and control systems which require immediate repair and replacement for the protection and survival of landscape responsibilities.
Lake/Fountain Maintenance
The District has entered into a contract with The Lake Doctors for Lake Maintenance. The services include aquatic weed, border grasses and algae control for 10 lakes and maintenance of the fountains.
Wetlands Maintenance
The District has entered into a contract with Lake and Preserve Management for Wetlands Maintenance. The services include exotic and invasive weed control for approximately 15 acres of planted buffer area. Contract also includes monthly inspections of wetland area. The contract is $1,300.00 per month.
Stormwater Maintenance
The cost of drain cleaning and inspection.

Expenditures – Field Operations (continued)

Chemicals/Operating Supplies
Chemicals for operations of the District.
Contingencies
Any unforeseen expenses related to the field operations of the District.

Expenditures – Reserves

Reserves
Funds allocated to future expenditures by Area.

Approved Proposed Budget
Debt Service Series 2005 Special Assessment Bonds

	Adopted Budget	Approved
Proposed Budget	
Description	FY2026	FY 2027	

REVENUES:		
Special Assessments-On Roll	$	91,115	$	91,115	
SPE Funding	450,000	450,000	
Carry Forward Surplus (1)	355,485	443,425	
TOTAL REVENUES	$	896,600	$	984,540	

EXPENDITURES:		
Interest 11/1	$	100,800	$	93,940	
Principal 5/1	245,000	260,000	
Interest 5/1	100,800	93,940	
Other Debt Service Costs (2)	450,000	450,000	
TOTAL EXPENDITURES	$	896,600	$	897,880	

Other Sources/(Uses)		
Interfund transfer In/(Out)	$	-	$	-	
TOTAL OTHER SOURCES/(USES)	$	-	$	-	
		
TOTAL EXPENDITURES	$	896,600	$	897,880	
		
EXCESS REVENUES (EXPENDITURES)	$	86,660	

(1) Carry Forward is Net of Reserve Requirement	Interest Due 11/1/27	$
(2) Represents: Lerner, Property Appraiser and other bond expenditures	$
(3) Bonds are in default

86,660
86,660

Gross Assessments	$	96,931	
Less: Discounts & Collections 6%		5,816 	
Net Assessments	 $	91,115 	

Product

Assessable Units

Total Gross Assessment

FY25

FY26

Gross Per Unit	Gross Per Unit

Increase/ (Decrease)

Court Townhomes	62	$	96,930.80	$	1,563.40	$	1,563.40	$	-	
Total	62	$	96,930.80					

AMORTIZATION SCHEDULE
Debt Service Series 2005 Special Assessment Bonds

Period	Outstanding Balance	Coupons	Principal		Interest	Annual Debt Service	

05/01/25	
$	
3,830,000	
5.600%	
$	
230,000	
$	
107,240	
$	
-	
11/01/25	3,600,000	5.600%		-	100,800	438,040	
05/01/26	3,600,000	5.600%	245,000	100,800		
11/01/26	3,355,000	5.600%		-	93,940	439,740	
05/01/27	3,355,000	5.600%	260,000	93,940		
11/01/27	3,095,000	5.600%		-	86,660	440,600	
05/01/28	3,095,000	5.600%	270,000	86,660		
11/01/28	2,825,000	5.600%		-	79,100	435,760	
05/01/29	2,825,000	5.600%	290,000	79,100		
11/01/29	2,535,000	5.600%		-	70,980	440,080	
05/01/30	2,535,000	5.600%	305,000	70,980		
11/01/30	2,230,000	5.600%		-	62,440	438,420	
05/01/31	2,230,000	5.600%	320,000	62,440		
11/01/31	1,910,000	5.600%		-	53,480	435,920	
05/01/32	1,910,000	5.600%	340,000	53,480		
11/01/32	1,570,000	5.600%		-	43,960	437,440	
05/01/33	1,570,000	5.600%	360,000	43,960		
11/01/33	1,210,000	5.600%		-	33,880	437,840	
05/01/34	1,210,000	5.600%	380,000	33,880		
11/01/34	830,000	5.600%		-	23,240	437,120	
05/01/35	830,000	5.600%	405,000	23,240		
11/01/35	425,000	5.600%		-	11,900	440,140	
05/01/36	425,000	5.600%	425,000	11,900	436,900	
Total			$	3,830,000	$	1,428,000	$	5,258,000	

Approved Proposed Budget
Debt Service Series 2013 Special Assessment Revenue Refunding Bonds

Adopted Budget
FY2026

Actuals Thru	Projected Next  Projected Thru

Description

6/30/26

	3 Months	

9/30/26

Approved Proposed Budget
FY 2027

REVENUES:

Special Assessments-On Roll Interest Earnings
Carry Forward Surplus (1)	$	430,939
- 305,528	$	361,351
8,059
241,374	$	-
350
-	$	361,351
8,409
241,374	$	430,939
- 165,431	
TOTAL REVENUES	$	736,467	$	610,784	$	350	$	611,134	$	596,370	

EXPENDITURES:						
Interest 11/1	$	67,450	$	67,450	$	-	$	67,450	$	60,325	
Special Call 5/1	-	5,000	-	5,000	-	
Principal 5/1	300,000	300,000	-	300,000	315,000	
Interest 5/1	67,450	67,331	-	67,331	60,325	
Other Debt Service Costs (2)	5,922	5,922	-	5,922	5,922	
TOTAL EXPENDITURES	$	440,822	$	445,703	$	-	$	445,703	$	441,572	

Other Sources/(Uses)						

Interfund transfer In/(Out)	
$	
-	
$	
-	
$	
-	
$	
-	
$	
-	
TOTAL OTHER SOURCES/(USES)	$	-	$	-	$	-	$	-	$	-	
						
TOTAL EXPENDITURES	$	440,822	$	445,703	$	-	$	445,703	$	441,572	
						
EXCESS REVENUES (EXPENDITURES)	$	295,645	$	165,081	$	350	$	165,431	$	154,798	

(1) Carry Forward is Net of Reserve Requirement	
Interest Due 11/1/27	
$	52,844	
(2) Represents: Property Appraiser		$	52,844	

Gross Assessments	$	458,446
Less: Discounts & Collections 6% 	27,507 
Net Assessments	 $	430,939 

Product

Assessable Units

Total Gross Assessment

FY25
Gross Per Unit

FY26
Gross Per Unit

Increase/ (Decrease)

Single Family	544	$	337,443.20	$	620.30	$	620.30	$	-	
Multy Family	209	$	121,002.64	$	578.96	$	578.96	$	-	
Court Townhomes	0	$	-	$	-	$	-	$	-	
Total	753	$  458,445.84				

AMORTIZATION SCHEDULE
Debt Service Series 2013 Special Assessment Revenue Refunding Bonds

Period	Outstanding Balance	Coupons	Principal		Interest	Annual Debt Service	

05/01/26	
2,840,000	
4.750%	
300,000		
67,450		
11/01/26	2,540,000	4.750%	-		60,325	427,775	
05/01/27	2,540,000	4.750%	315,000		60,325		
11/01/27	2,225,000	4.750%	-		52,844	428,169	
05/01/28	2,225,000	4.750%	330,000		52,844		
11/01/28	1,895,000	4.750%	-		45,006	427,850	
05/01/29	1,895,000	4.750%	345,000		45,006	390,006	
11/01/29	1,550,000	4.750%	-		36,813	36,813	
05/01/30	1,550,000	4.750%	360,000		36,813		
11/01/30	1,190,000	4.750%	-		28,263	425,075	
05/01/31	1,190,000	4.750%	380,000		28,263		
11/01/31	810,000	4.750%	-		19,238	427,500	
05/01/32	810,000	4.750%	395,000		19,238		
11/01/32	415,000	4.750%	-		9,856	424,094	
05/01/33	415,000	4.750%	415,000		9,856	424,856	
Total		$	2,840,000	$	572,138	$	3,412,138	

**Updated 11/1/2025							

Portofino Isles
Community Development District
Non-Ad Valorem Assessments Comparison 2026-2027

Neighbor hood	O&M Units	Bonds 2005
Units	Bonds 2013
Units	
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)	
							Series 2005	Series 2013	Series 2005	Series 2013		Series 2005	Series 2013	Series 2005	Series 2013		
On Roll																	
Single Family	550	0	544	$175.12	$175.12	$0.00	$0.00	$620.30	$0.00	$620.30	$0.00	$175.12	$795.42	$175.12	$795.42	$0.00	
Multy Family	214	0	209	$175.12	$175.12	$0.00	$0.00	$578.96	$0.00	$578.96	$0.00	$175.12	$754.08	$175.12	$754.08	$0.00	
Court Townhomes	62	62	0	$175.12	$175.12	$0.00	$1,563.40	$0.00	$1,563.40	$0.00	$0.00	$1,738.52	$175.12	$1,738.52	$175.12	$0.00	
Court Townhomes (Forecl)	238	0	0	$175.12	$175.12	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$175.12	$175.12	$175.12	$175.12	$0.00	
Total	1064		753												

RESOLUTION 2026-02
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE PORTOFINO ISLES 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 Portofino Isles 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 PORTOFINO ISLES 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 Portofino Isles 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 11th DAY OF August, 2026.
ATTEST:	PORTOFINO ISLES COMMUNITY DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair / Vice Chair

Exhibit A:	FY 2027 Budget

RESOLUTION 2026-03
A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE PORTOFINO ISLES 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 Portoﬁno Isles 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 St. Lucie 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 Portoﬁno Isles 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 PORTOFINO ISLES 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 11th day of August 2026.

ATTEST:	PORTOFINO	ISLES	COMMUNITY DEVELOPMENT DISTRICT

By:	
Secretary/Assistant Secretary	Chair / Vice Chair

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

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-700-0070-000-6	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 521 (OR 2432-2347: 2904-1084)	
4314-700-0074-000-4	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 525 (OR 2483-2253)	
4314-700-0072-000-0	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 523 (OR 2504-2980)	
4314-700-0075-000-1	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 526 (OR 3079-1564: 3203-976)	
4314-700-0073-000-7	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 524 (OR 3247-2950)	
4314-700-0076-000-8	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 527 (OR 2770-1390)	
4314-700-0080-000-9	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 531 (OR 2432-2292: 3320-1707)	
4314-700-0077-000-5	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 528 (OR 3212-1730)	
4314-700-0078-000-2	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 529 (OR 3290-2305; 3421-1243)	
4314-700-0079-000-9	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 530 (OR 3040-2618)	
4314-700-0081-000-6	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 532 (OR 2887-1825)	
4314-700-0082-000-3	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 533 (OR 2469-801; 2569-2314: 2	
4314-502-0042-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 24 (OR 3311-2512)	
4314-502-0041-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 23 (OR 3329-1656)	
4314-502-0040-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 22 (OR 3495-2990)	
4314-502-0039-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 21 (OR 3162-1723)	
4314-502-0043-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 25 (OR 3311-2506; 3394-2915)	
4314-502-0047-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 29 (OR 2785-2695: 2864-176:	
4314-502-0044-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 26 (OR 2852-892)	
4314-502-0045-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 27 (OR 3126-2979; 2980)	
4314-502-0046-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 28 (OR 2256-2026)	
4314-502-0048-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 30 (OR 2875-1814)	
4314-502-0049-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 31 (OR 3330-668)	
4314-502-0050-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 32 (OR 3398-1355: 3440-1393)	
4314-502-0051-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 33 (OR 2731-2407)	
4314-502-0052-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 34 (OR 3146-1917)	
4314-502-0056-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 38 (OR 3383-2301)	
4314-502-0053-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 35 (OR 3173-253)	
4314-502-0054-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 36 (OR 3261-1842)	
4314-502-0055-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 37 (OR 3452-508)	
4314-502-0057-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 39 (OR 2190-615)	
4314-502-0058-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 40 (OR 3351-1613)	
4314-502-0059-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 41 (OR 3240-1347)	
4314-502-0060-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 42 (OR 3443-2075)	
4314-502-0061-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 43 (OR 3047-1308)	
4314-502-0063-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 45 (OR 3155-2918)	
4314-600-0016-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 1 LOT 4 (OR 3283-2854)	
4314-600-0015-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 1 LOT 3 (OR 2585-2807)	
4314-600-0014-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 1 LOT 2 (OR 2577-2832: 3261-11	
4314-600-0013-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 1 LOT 1 (OR 2645-977)	
4314-600-0019-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 1 LOT 7 (OR 3184-2594)	
4314-600-0017-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 1 LOT 5 (OR 2577-2749)	
4314-600-0020-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 1 LOT 8 (OR 2577-2493)	
4314-600-0018-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 1 LOT 6 (OR 3283-2636)	
4314-600-0022-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 2 LOT 2 (OR 2503-1156: 2578-127	
4314-600-0021-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 2 LOT 1 (OR 2494-1528: 2626-143	
4314-600-0025-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 2 LOT 5 (OR 2494-1301: 2528-118	
4314-600-0026-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 2 LOT 6 (OR 2494-1960: 2640-218	
4314-600-0027-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 3 LOT 1 (OR 3254-389)	
4314-600-0024-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 2 LOT 4 (OR 3451-1947; 3466-135	
4314-600-0028-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 3 LOT 2 (OR 3483-101)	
4314-600-0023-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 2 LOT 3 (OR 3413-2091)	
4314-600-0029-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 3 LOT 3 (OR 3478-2848)	
4314-600-0033-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 4 LOT 1 (OR 2533-1362)	
4314-600-0030-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 3 LOT 4 (OR 2679-1523)	
4314-600-0031-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 3 LOT 5 (OR 2543-2990: 2910-789	
4314-600-0032-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 3 LOT 6 (OR 22556-1219: 2910-59	
4314-600-0034-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 4 LOT 2 (OR 2503-1885)	
4314-600-0038-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 4 LOT 6 (OR 3178-550)	
4314-600-0037-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 4 LOT 5 (OR 2515-1780)	
4314-502-0022-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 4 (OR 2352-1442: 3076-1398)	
4314-502-0021-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 3 (OR 2411-412)	
4314-502-0020-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 2 (OR 3073-488)	
4314-502-0019-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 1 (OR 2352-935)	
4314-502-0023-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 5 (OR 3257-2581)	
4314-502-0024-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 6 (OR 3207-2937)	
4314-502-0025-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 7 (OR 3446-1427)	
4314-502-0027-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 9 (OR 3021-345)	
4314-502-0026-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 8 (OR 2459-1469)	
4314-502-0028-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 10 (OR 3118-1882)	
4314-502-0029-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 11 (OR 2580-2734)	
4314-502-0030-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 12 (OR 3357-1078; 3370-273:	

Exhibit "B"

2

3

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-502-0033-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 15 (OR 3044-1915)	
4314-502-0032-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 14 (OR 2402-1260)	
4314-502-0031-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 13 (OR 2505-12)	
4314-502-0034-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 16 (OR 2322-2283)	
4314-502-0035-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 17 (OR 3259-1798)	
4314-502-0038-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 20 (OR 3454-181)	
4314-502-0036-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 18 (OR 3283-660)	
4314-502-0037-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 19 (OR 2352-904)	
4314-701-0187-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 293 (OR 3355-1600)	
4314-701-0186-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 292 (OR 3351-1841)	
4314-701-0189-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 295 (OR 2468-1978)	
4314-701-0190-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 296 (OR 3003-1061)	
4314-701-0188-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 294 (OR 3457-1709)	
4314-701-0012-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 118 (OR 2428-1957)	
4314-701-0013-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 119 (OR 3128-1785)	
4314-701-0011-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 117 (OR 3158-2374)	
4314-701-0010-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 116 (OR 3383-2029)	
4314-701-0009-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 115 (OR 2438-1521: 2494-1954	
4314-701-0014-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 120 (OR 3496-2846)	
4314-701-0015-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 121 (OR 2428-1987)	
4314-701-0016-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 122 (OR 2446-2152)	
4314-701-0017-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 123 (OR 3340-2085)	
4314-701-0018-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 124 (OR 3328-123)	
4314-701-0021-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 127 (OR 3152-258)	
4314-701-0019-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 125 (OR 2524-2003)	
4314-701-0020-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 126 (OR 3254-2082)	
4314-701-0022-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 128 (OR 3497-2485)	
4314-701-0024-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 130 (OR 2515-1707)	
4314-701-0025-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 131 (OR 2464-2229)	
4314-701-0023-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 129 (OR 3343-846)	
4314-701-0026-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 132 (OR 2485-1243)	
4314-701-0030-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 136 (OR 3431-199)	
4314-701-0027-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 133 (OR 2456-472)	
4314-701-0028-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 134 (OR 2533-2612)	
4314-701-0029-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 135 (OR 3493-517)	
4314-701-0031-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 137 (OR 2521-528)	
4314-701-0035-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 141 (OR 3283-1351)	
4314-700-0037-000-3	$175.12		$0.00		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 436 (OR 2478-190)	
4314-700-0036-000-6	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 435 (OR 3335-2940)	
4314-700-0035-000-9	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 434 (OR 2502-2690)	
4314-700-0038-000-0	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 437 (OR 3184-1926; 3275-1894)	
4314-700-0041-000-4	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 440 (OR 3258-24)	
4314-700-0039-000-7	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 438 (OR 2793-1336: 2799-1135)	
4314-700-0040-000-7	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 439 (OR 2502-2720)	
4314-700-0034-000-2	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 433 (OR 2481-2193)	
4314-700-0042-000-1	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 493 (OR 3463-108)	
4314-700-0043-000-8	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 494 (OR 2857-604)	
4314-700-0044-000-5	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 495 (OR 3243-5)	
4314-700-0046-000-9	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 497 (OR 3009-1133)	
4314-700-0049-000-0	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 500 (OR 2557-2580)	
4314-700-0047-000-6	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 498 (OR 3504-1049)	
4314-700-0048-000-3	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 499 (OR 3169-1305)	
4314-700-0045-000-2	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 496 (OR 3410-511)	
4314-700-0050-000-0	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 501 (OR 3340-290)	
4314-700-0054-000-8	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 505 (OR 2543-1588)	
4314-700-0051-000-7	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 502 (OR 2432-2684: 2794-2069)	
4314-700-0052-000-4	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 503 (OR 2898-2911)	
4314-700-0053-000-1	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 504 (OR 3287-1767)	
4314-700-0055-000-5	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 506 (OR 2580-974)	
4314-700-0056-000-2	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 507 (OR 3179-1245)	
4314-700-0059-000-3	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 510 (OR 2967-939)	
4314-700-0057-000-9	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 508 (OR 3169-1045)	
4314-600-0035-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 4 LOT 3 (OR 2503-1450)	
4314-600-0036-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 4 LOT 4 (OR 2521-585)	
4314-600-0039-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 5 LOT 1 (OR 3182-2167)	
4314-600-0041-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 5 LOT 3 (OR 3451-1839)	
4314-600-0040-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 5 LOT 2 (OR 3149-361)	
4314-600-0042-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 5 LOT 4 (OR 2515-1674)	
4314-600-0043-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 5 LOT 5 (OR 3046-417)	
4314-600-0044-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 5 LOT 6 (OR 3179-1264)	
4314-600-0047-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 6 LOT 3 (OR 3354-325)	
4314-600-0048-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 6 LOT 4 (OR 3161-2410)	
4314-600-0046-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 6 LOT 2 (OR 3304-2086)	
4314-600-0045-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 6 LOT 1 (OR 3420-933)	

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-600-0049-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 6 LOT 5 (OR 2548-331: 2905-1045	
4314-600-0050-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 6 LOT 6 (OR 2525-106: 2870-2825	
4314-600-0053-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 7 LOT 1 (OR 2521-496: 2660-1772	
4314-600-0054-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 7 LOT 2 (OR 2520-2555: 2851-266	
4314-600-0051-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 6 LOT 7 (OR 3237-211)	
4314-600-0052-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 6 LOT 8 (OR 3384-128)	
4314-600-0055-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 7 LOT 3 (OR 3219-262; 3271-1540	
4314-600-0057-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 7 LOT 5 (OR 3153-856)	
4314-600-0058-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 7 LOT 6 (OR 3449-2057)	
4314-600-0056-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 7 LOT 4 (OR 3025-741)	
4314-600-0059-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 7 LOT 7 (OR 3430-2898)	
4314-600-0062-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 8 LOT 2 (OR 3014-764)	
4314-502-0064-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 46 (OR 3326-1422)	
4314-502-0062-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 44 (OR 3092-1840)	
4314-502-0065-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 47 (OR 3045-1235)	
4314-502-0066-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 48 (OR 2934-2834: 2972-922)	
4314-502-0067-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 49 (OR 3511-2232)	
4314-502-0069-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 51 (OR 3431-805)	
4314-502-0071-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 53 (OR 2222-1930)	
4314-502-0072-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 54 (OR 3280-1040)	
4314-502-0068-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 50 (OR 2178-153)	
4314-502-0070-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 52 (OR 3392-273)	
4314-502-0073-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 55 (OR 3396-1558)	
4314-502-0074-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 56 (OR 3144-686)	
4314-502-0075-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 57 (OR 2227-2004)	
4314-502-0076-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 58 (OR 3262-169)	
4314-502-0078-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 60 (OR 3401-1257)	
4314-502-0079-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 61 (OR 3373-380)	
4314-502-0077-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 59 (OR 3472-1655)	
4314-502-0081-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 63 (OR 3369-1321)	
4314-502-0080-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 62 (OR 3162-2467)	
4314-502-0084-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 66 (OR 2231-2340)	
4314-502-0082-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 64 (OR 2227-1567)	
4314-502-0083-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 65 (OR 3395-1110)	
4314-502-0086-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 68 (OR 3444-2244)	
4314-502-0085-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 67 (OR 2389-815)	
4314-701-0193-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 299 (OR 2990-2267)	
4314-701-0191-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 297 (OR 3397-958)	
4314-701-0192-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 298 (OR 2482-2159: 2556-1118	
4314-701-0195-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 301 (OR 2533-2324)	
4314-701-0194-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 300 (OR 2513-2198)	
4314-701-0197-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 303 (OR 2494-1094)	
4314-701-0196-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 302 (OR 2438-1571)	
4314-701-0198-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 304 (OR 3360-746)	
4314-701-0201-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 307 (OR 3486-2314)	
4314-701-0200-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 306 (OR 3180-777)	
4314-701-0202-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 308 (OR 3210-2962)	
4314-701-0203-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 309 (OR 2473-1157)	
4314-502-0088-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 70 (OR 3132-620)	
4314-502-0087-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 69 (OR 2227-1955)	
4314-502-0089-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 71 (OR 2231-1301)	
4314-502-0093-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 75 (OR 2368-1889)	
4314-502-0094-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 76 (OR2323-2975)	
4314-502-0095-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 77 (OR 3380-330)	
4314-502-0096-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 78 (OR 3471-1814)	
4314-502-0092-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 74 (OR 3098-2845)	
4314-502-0090-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 72 (OR 2243-1445)	
4314-502-0091-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 73 (OR 2279-2159)	
4314-502-0097-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 79 (OR 3370-2522)	
4314-502-0098-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 80 (OR 3131-631; 3459-1622)	
4314-502-0099-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 81 (OR 3114-1398)	
4314-502-0101-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 83 (OR 2356-2143)	
4314-502-0104-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 86 (OR 3000-1169)	
4314-502-0100-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 82 (OR 3199-1769)	
4314-502-0102-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 84 (OR 3355-1743)	
4314-502-0103-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 85 (OR 3414-2797)	
4314-502-0105-000-3	$175.12		$0.00		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 87 (OR 3153-330)	
4314-502-0107-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 89 (OR 3065-2855)	
4314-502-0108-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 90 (OR 3124-1529)	
4314-502-0106-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 88 (OR 3359-1760)	
4314-502-0109-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 91 (OR 3198-368)	
4314-502-0110-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 92 (OR 2281-1366)	
4314-502-0111-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 93 (OR 2389-1127)	
4314-701-0036-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 142 (OR 3395-20)	

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-701-0032-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 138 (OR 3094-1888)	
4314-701-0033-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 139 (OR 3399-433)	
4314-701-0034-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 140 (OR 3141-1701)	
4314-701-0037-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 143 (OR 3135-1480)	
4314-701-0041-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 147 (OR 2438-1629)	
4314-701-0038-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 144 (OR 3245-1432)	
4314-701-0039-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 145 (OR 3135-1301)	
4314-701-0040-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 146 (OR 3077-1523)	
4314-701-0042-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 148 (OR 2524-1963)	
4314-701-0046-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 152 (OR 2555-2028)	
4314-701-0044-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 150 (OR 2540-1185)	
4314-701-0045-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 151 (OR 3196-2084)	
4314-701-0047-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 153 (OR 3283-2637)	
4314-701-0043-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 149 (OR 3182-2931)	
4314-701-0049-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 155 (OR 3412-872)	
4314-701-0050-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 156 (OR 2657-1890)	
4314-701-0048-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 154 (OR 3303-2286)	
4314-701-0053-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 159 (OR 3284-1899)	
4314-701-0051-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 157 (OR 2657-1935)	
4314-701-0052-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 158 (OR 3306-2355)	
4314-701-0054-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 160 (OR 2665-1014)	
4314-701-0055-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 161 (OR 2677-2951)	
4314-701-0058-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 164 (OR 3218-2661)	
4314-701-0059-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 165 (OR 2741-1218)	
4314-700-0007-000-4	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 362 (OR 2997-159)	
4314-700-0010-000-8	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 365 (OR 3315-827)	
4314-700-0009-000-8	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 364 (OR 2919-1313)	
4314-700-0012-000-2	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 367 (OR 3176-604)	
4314-700-0013-000-9	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 368 (OR 2582-463)	
4314-700-0011-000-5	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 366 (OR 3413-2963)	
4314-700-0014-000-6	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 369 (OR 2459-2946)	
4314-700-0016-000-0	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 371 (OR 2951-1845)	
4314-700-0015-000-3	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 370 (OR 3397-1671)	
4314-700-0019-000-1	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 374 (OR 2444-120)	
4314-700-0018-000-4	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 373 (OR 2502-232)	
4314-700-0017-000-7	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 372 (OR 2431-305)	
4314-700-0021-000-8	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 376 (OR 3135-1324: 3253-1290)	
4314-700-0023-000-2	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 378 (OR 2481-1878)	
4314-700-0020-000-1	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 375 (OR 2478-160)	
4314-700-0024-000-9	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 379 (OR 3221-188)	
4314-700-0022-000-5	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 377 (OR 2542-1867)	
4314-700-0025-000-6	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 380 (OR 2471-970)	
4314-700-0027-000-0	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 382 (OR 2528-174)	
4314-700-0026-000-3	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 381 (OR 3216-1644)	
4314-700-0029-000-4	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 428 (OR 3153-86)	
4314-700-0030-000-4	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 429 (OR 2537-400)	
4314-700-0028-000-7	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 427 (OR 3233-1917)	
4314-700-0031-000-1	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 430 (OR 3193-2606: 3356-2213)	
4314-700-0093-000-3	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 544 (OR 2498-2548)	
4314-700-0095-000-7	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 546 (OR 2562-1127: 3073-1227;	
4314-700-0096-000-4	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 547 (OR 2432-2838)	
4314-700-0097-000-1	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 548 (OR 3018-2122)	
4314-600-0082-000-6	$175.12		$0.00		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 11 LOT 4 (OR 2774-557)	
4314-700-0098-000-8	$175.12		$0.00		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 549 (OR 2955-1601: 3014-267, 1	
4314-700-0099-000-5	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 550 (OR 3038-2469)	
4314-600-0083-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 11 LOT 5 (OR 2817-2188)	
4314-600-0086-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 12 LOT 2 (OR 3381-995)	
4314-600-0087-000-1	$175.12		$0.00		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 12 LOT 3 (OR 3071-2142)	
4314-700-0094-000-0	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 545 (OR 2500-2042)	
4314-600-0084-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 11 LOT 6 (OR 3232-2435)	
4314-600-0085-000-7	$175.12		$0.00		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 12 LOT 1 (OR 3468-624)	
4314-600-0088-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 12 LOT 4 (OR 2786-1146)	
4314-701-0215-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 390 (OR 2522-69: 2537-399)	
4314-701-0216-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 391 (OR 3260-84)	
4314-701-0218-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 393 (OR 2537-2778)	
4314-701-0220-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 395 (OR 3265-390)	
4314-701-0217-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 392 (OR 3341-826)	
4314-701-0219-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 394 (OR 3226-2732)	
4314-701-0221-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 396 (OR 3390-1312)	
4314-701-0223-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 398 (OR 3292-848)	
4314-701-0224-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 399 (OR 2529-2711)	
4314-701-0225-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 400 (OR 3369-389)	
4314-701-0222-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 397 (OR 3020-916)	
4314-701-0228-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 403 (OR 3141-2258; 3509-1542	

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-701-0226-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 401 (OR 3494-1477)	
4314-701-0227-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 402 (OR 3467-2814)	
4314-701-0229-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 404 (OR 3105-1481)	
4314-701-0230-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 405 (OR 3115-1218)	
4314-701-0232-000-3	$175.12		$0.00		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 407 (OR 3229-1555)	
4314-701-0233-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 408 (OR 3491-1532)	
4314-701-0231-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 406 (OR 3353-132)	
4314-701-0234-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 409 (OR 3286-1638)	
4314-701-0238-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 413 (OR 3242-233)	
4314-701-0239-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 414 (OR 3308-352)	
4314-701-0240-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 415 (OR 3226-2929)	
4314-701-0241-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 416 (OR 3480-2501)	
4314-502-0112-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 94 (OR 3370-1576)	
4314-502-0113-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 95 (OR 2300-1817)	
4314-502-0115-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 97 (OR 3026-585)	
4314-502-0114-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 96 (OR 3194-2273: 3357-2305)	
4314-502-0117-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 99 (OR 2463-1062)	
4314-502-0119-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 101 (OR 2268-624)	
4314-502-0116-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 98 (OR 3432-276)	
4314-502-0118-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 100 (OR 3320-2570)	
4314-502-0120-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 102 (OR 3506-351)	
4314-502-0121-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 103 (OR 3477-2413; 3482-292	
4314-502-0122-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 104 (OR 3190-2218)	
4314-502-0124-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 106 (OR 3488-1701)	
4314-502-0123-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 105 (OR 3153-280)	
4314-502-0127-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 109 (OR 3115-842; 3169-2408)	
4314-502-0125-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 107 (OR 3199-1121)	
4314-502-0126-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 108 (OR 3095-14)	
4314-502-0128-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 110 (OR 2398-977)	
4314-502-0129-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 111 (OR 3444-744)	
4314-502-0132-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 114 (OR 3385-843)	
4314-502-0131-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 113 (OR 3471-2221)	
4314-502-0130-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 112 (OR 3446-1788)	
4314-502-0133-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 314 (OR 3192-2389)	
4314-701-0204-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 310 (OR 3293-553)	
4314-701-0199-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 305 (OR 2464-1406: 3067-1188	
4314-701-0205-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 311 (OR 3338-1308)	
4314-701-0209-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 384 (OR 3416-373)	
4314-701-0208-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 383 (OR 3322-1833)	
4314-701-0206-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 312 (OR 3424-2066)	
4314-701-0207-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 313 (OR 3142-2614)	
4314-701-0210-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 385 (OR 3168-2548)	
4314-701-0212-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 387 (OR 2625-2070)	
4314-701-0213-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 388 (OR 2574-1873)	
4314-701-0211-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 386 (OR 3363-1362)	
4314-701-0214-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 389 (OR 2543-1579; 3340-2895	
4314-700-0058-000-6	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 509 (OR 3115-538)	
4314-700-0060-000-3	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 511 (OR 3077-1107)	
4314-700-0061-000-0	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 512 (OR 3447-1448)	
4314-700-0065-000-8	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 516 (OR 3353-2042)	
4314-700-0062-000-7	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 513 (OR 3144-167)	
4314-700-0066-000-5	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 517 (OR 3059-908)	
4314-700-0068-000-9	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 519 (OR 3219-2383)	
4314-700-0067-000-2	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 518 (OR 3436-272)	
4314-700-0069-000-6	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 520 (OR 3344-1600)	
4314-700-0064-000-1	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 515 (OR 3263-259)	
4314-700-0063-000-4	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 514 (OR 2431-345)	
4314-700-0071-000-3	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 522 (OR 3307-2571)	
4314-600-0060-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 7 LOT 8 (OR 2520-1732:2862-199	
4314-600-0063-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 8 LOT 3 (OR 3028-1021)	
4314-600-0061-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 8 LOT 1 (OR 3356-2717)	
4314-600-0064-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 8 LOT 4 (OR 3445-1570)	
4314-600-0066-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 8 LOT 6 (OR 3010-2083)	
4314-600-0065-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 8 LOT 5 (OR 3065-2566)	
4314-600-0068-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 9 LOT 2 (OR 3211-1194)	
4314-600-0069-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 9 LOT 3 (OR 2919-1848)	
4314-600-0067-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 9 LOT 1 (OR 2925-1551)	
4314-600-0072-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 9 LOT 6 (OR 2955-2055)	
4314-600-0071-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 9 LOT 5 (OR 3501-1664)	
4314-600-0070-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 9 LOT 4 (OR 2927-2287)	
4314-600-0073-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 10 LOT 1 (OR 3506-2074)	
4314-600-0074-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 10 LOT 2 (OR 3439-1867)	
4314-600-0076-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 10 LOT 4 (OR 2773-442)	
4314-600-0077-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 10 LOT 5 (OR 2825-2436)	

8

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-600-0075-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 10 LOT 3 (OR 3388-2447)	
4314-600-0078-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 10 LOT 6 (OR 2794-1869)	
4314-600-0079-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 11 LOT 1 (OR 2802-1169)	
4314-600-0080-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 11 LOT 2 (OR 3395-2812)	
4314-700-0005-000-0	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 360 (OR 3299-407: 3351-1155)	
4314-600-0081-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 11 LOT 3 (OR 2754-2159)	
4314-700-0008-000-1	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 363 (OR 2650-528)	
4314-700-0006-000-7	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 361 (OR 2557-2279)	
4314-700-0033-000-5	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 432 (OR 3177-1402)	
4314-700-0032-000-8	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 431 (OR 3344-416)	
4314-700-0083-000-0	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 534 (OR 3056-1512)	
4314-700-0084-000-7	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 535 (OR 2483-1819; 2557-1349)	
4314-700-0085-000-4	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 536 (OR 3233-2560)	
4314-700-0089-000-2	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 540 (OR 3470-904)	
4314-700-0090-000-2	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 541 (OR 2431-498)	
4314-700-0091-000-9	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 542 (OR 3218-2948)	
4314-700-0092-000-6	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 543 (OR 2449-798: 3285-21)	
4314-700-0086-000-1	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 537 (OR 3379-1970)	
4314-700-0087-000-8	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 538 (OR 3237-358: 3248-214)	
4314-700-0088-000-5	$175.12		$620.30		PORTOFINO ISLES SECOND REPLAT (PB 44-9) LOT 539 (OR 2498-2480; 3491-2401)	
4314-701-0243-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 418 (OR 2654-728)	
4314-701-0244-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 419 (OR 3099-2026)	
4314-701-0245-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 420 (OR 2678-1427)	
4314-701-0249-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 424 (OR 3424-2267)	
4314-701-0253-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 442 (OR 2649-2993)	
4314-701-0250-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 425 (OR 2629-264)	
4314-701-0254-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 443 (OR 2558-276: 2610-562; 2	
4314-701-0251-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 426 (OR 2581-756)	
4314-701-0252-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 441 (OR 3099-1965)	
4314-701-0256-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 445 (OR 3140-2084)	
4314-701-0255-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 444 (OR 3323-2203)	
4314-701-0259-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 448 (OR 3155-2921)	
4314-701-0257-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 446 (OR 2543-1502)	
4314-701-0258-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 447 (OR 2622-2618: 2653-1817	
4314-701-0261-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 450 (OR 3274-2416)	
4314-701-0260-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 449 (OR 2543-1617)	
4314-701-0262-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 451 (OR 3478-2926)	
4314-701-0264-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 453 (OR 3315-2684)	
4314-502-0162-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 343 (OR 3205-2444; 3297-178)	
4314-502-0166-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 347 (OR 2352-790: 2378-361)	
4314-502-0163-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 344 (OR 3137-1341)	
4314-502-0164-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 345 (OR 2352-1245)	
4314-502-0165-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 346 (OR 3237-278; 3361-1801)	
4314-502-0167-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 348 (OR 2298-2152)	
4314-600-0218-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 32 LOT 4 (OR 2649-2965)	
4314-600-0217-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 32 LOT 3 (OR 3335-1895)	
4314-600-0219-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 32 LOT 5 (OR 2970-2704)	
4314-600-0221-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 33 LOT 1 (OR 3413-2956)	
4314-600-0220-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 32 LOT 6 (OR 3042-2382)	
4314-600-0224-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 33 LOT 4 (OR 2663-2040)	
4314-600-0223-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 33 LOT 3 (OR 3496-1279)	
4314-600-0222-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 33 LOT 2 (OR 2699-2822)	
4314-600-0226-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 33 LOT 6 (OR 2654-695)	
4314-600-0225-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 33 LOT 5 (OR 3415-436)	
4314-701-0155-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 261 (OR 2533-2280)	
4314-701-0158-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 264 (OR 3192-2849)	
4314-502-0136-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 317 (OR 3169-1105)	
4314-502-0134-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 315 (OR 3130-1605: 3271-157	
4314-502-0135-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 316 (OR 3119-2069)	
4314-701-0061-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 167 (OR 3471-1826)	
4314-701-0060-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 166 (OR 3483-1318)	
4314-701-0062-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 168 (OR 3185-1593)	
4314-701-0064-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 170 (OR 3463-2346)	
4314-701-0065-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 171 (OR 3308-1118)	
4314-701-0066-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 172 (OR 2697-2834)	
4314-701-0063-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 169 (OR 2679-2979)	
4314-701-0067-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 173 (OR 3435-434)	
4314-701-0069-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 175 (OR 3263-326; 3290-37)	
4314-701-0056-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 162 (OR 3096-2792)	
4314-701-0068-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 174 (OR 3498-2074)	
4314-701-0057-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 163 (OR 3334-2041)	
4314-701-0070-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 176 (OR 3231-523)	
4314-701-0071-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 177 (OR 3124-1949)	
4314-701-0074-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 180 (OR 3492-215)	

9

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-701-0072-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 178 (OR 3373-1337)	
4314-701-0073-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 179 (OR 3178-2289)	
4314-701-0076-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 182 (OR 3344-2360)	
4314-701-0075-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 181 (OR 3175-1657)	
4314-701-0077-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 183 (OR 2741-892)	
4314-701-0079-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 185 (OR 2709-875)	
4314-701-0081-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 187 (OR 3212-307)	
4314-701-0078-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 184 (OR 2722-1387)	
4314-701-0080-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 186 (OR 2756-467)	
4314-701-0082-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 188 (OR 3491-477)	
4314-502-0137-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 318 (OR 2332-140)	
4314-502-0138-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 319 (OR 3114-1021)	
4314-502-0141-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 322 (OR 3096-2205)	
4314-502-0139-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 320 (OR 3372-686)	
4314-502-0140-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 321 (OR 3001-1916)	
4314-502-0143-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 324 (OR 2391-2911)	
4314-502-0142-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 323 (OR 3220-2773)	
4314-502-0144-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 325 (OR 3494-1774)	
4314-502-0145-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 326 (OR 3120-745)	
4314-502-0146-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 327 (OR 3231-2756)	
4314-502-0147-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 328 (OR 2445-20)	
4314-502-0150-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 331 (OR 2497-1655)	
4314-502-0151-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 332 (OR 3098-2656)	
4314-502-0148-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 329 (OR 2330-2327)	
4314-502-0149-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 330 (OR 3106-2980; 3300-749)	
4314-502-0152-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 333 (OR 3145-239)	
4314-502-0156-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 337 (OR 3332-1688)	
4314-502-0153-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 334 (OR 3385-844)	
4314-502-0154-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 335 (OR 3334-2197)	
4314-502-0155-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 336 (OR 3263-1781)	
4314-502-0157-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 338 (OR 2580-2696)	
4314-502-0161-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 342 (OR 3060-477)	
4314-502-0158-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 339 (OR 3352-488)	
4314-502-0159-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 340 (OR 3397-696)	
4314-502-0160-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 341 (OR 3499-145)	
4314-701-0237-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 412 (OR 3351-1992)	
4314-701-0235-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 410 (OR 3245-477: 3263-907)	
4314-701-0236-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 411 (OR 3288-2757)	
4314-701-0242-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 417 (OR 3255-1449)	
4314-701-0246-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 421 (OR 2706-149; 3185-149)	
4314-701-0247-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 422 (OR 2673-427)	
4314-701-0248-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 423 (OR 2678-1507)	
4314-502-0168-000-2	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 349 (OR 3360-1025)	
4314-502-0171-000-6	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 352 (OR 2322-2310: 2378-693:	
4314-502-0172-000-3	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 353 (OR 3413-1480)	
4314-502-0169-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 350 (OR 3402-2396)	
4314-502-0170-000-9	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 351 (OR 3014-2528)	
4314-502-0173-000-0	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 354 (OR 2352-1473)	
4314-502-0175-000-4	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 356 (OR 3288-1970)	
4314-502-0176-000-1	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 357 (OR 2298-2059)	
4314-502-0174-000-7	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 355 (OR 2505-73)	
4314-502-0177-000-8	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 358 (OR 3063-2848)	
4314-502-0178-000-5	$175.12		$620.30		FIRST REPLAT OF PORTOFINO ISLES (PB 43-29) LOT 359 (OR 2861-263)	
4314-600-0092-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 13 LOT 2 (OR 2722-818)	
4314-600-0089-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 12 LOT 5 (OR 3266-1243)	
4314-600-0090-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 12 LOT 6 (OR 2736-977)	
4314-600-0091-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 13 LOT 1 (OR 2722-873: 2784-160	
4314-600-0093-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 13 LOT 3 (OR 2724-995)	
4314-600-0094-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 13 LOT 4 (OR 2736-1012: 2810-15	
4314-600-0095-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 13 LOT 5 (OR 3427-817)	
4314-600-0096-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 13 LOT 6 (OR 2725-32: 2794-2398	
4314-600-0097-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 14 LOT 1 (OR 2787-2879)	
4314-600-0098-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 14 LOT 2 (OR 2722-470; 2969-197	
4314-600-0101-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 14 LOT 5 (OR 2718-2917: 2774-44	
4314-600-0099-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 14 LOT 3 (OR 2715-738)	
4314-600-0100-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 14 LOT 4 (OR 3107-724)	
4314-600-0102-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 14 LOT 6 (OR 2707-2427)	
4314-600-0103-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 15 LOT 1 (OR 3274-2517)	
4314-600-0106-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 15 LOT 4 (OR 2721-826: 2764-107	
4314-600-0104-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 15 LOT 2 (OR 2718-2948)	
4314-600-0105-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 15 LOT 3 (OR 2905-746; 3341-257	
4314-600-0107-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 15 LOT 5 (OR 2710-2979)	
4314-600-0108-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 15 LOT 6 (OR 3314-2098; 3348-27	
4314-600-0109-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 16 LOT 1 (OR 3265-1076)	

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-600-0110-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 16 LOT 2 (OR 2846-2027)	
4314-600-0111-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 16 LOT 3 (OR 2858-2313)	
4314-600-0115-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 16 LOT 7 (OR 3476-2036)	
4314-701-0085-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 191 (OR 2527-2377: 2592-254:	
4314-701-0084-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 190 (OR 2505-104)	
4314-701-0083-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 189 (OR 3435-290)	
4314-701-0086-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 192 (OR 2582-2823)	
4314-701-0087-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 193 (OR 2522-24)	
4314-701-0089-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 195 (OR 3269-285)	
4314-701-0088-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 194 (OR 2580-2767)	
4314-701-0090-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 196 (OR 2629-399)	
4314-701-0092-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 198 (OR 2557-1339)	
4314-701-0093-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 199 (OR 3168-1868)	
4314-701-0094-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 200 (OR 2777-1909)	
4314-701-0091-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 197 (OR 3355-2953)	
4314-701-0095-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 201 (OR 2777-1850)	
4314-701-0096-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 202 (OR 3243-2883)	
4314-701-0098-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 204 (OR 3413-1542)	
4314-701-0097-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 203 (OR 3508-2574)	
4314-701-0099-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 205 (OR 2785-2994)	
4314-701-0100-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 206 (OR 3390-2344)	
4314-701-0102-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 208 (OR 3346-1166)	
4314-701-0101-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 207 (OR 3358-871)	
4314-701-0103-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 209 (OR 3199-861)	
4314-701-0104-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 210 (OR 3142-580)	
4314-701-0106-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 212 (OR 3289-333)	
4314-701-0105-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 211 (OR 3509-2471)	
4314-701-0266-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 455 (OR 3418-1057)	
4314-701-0263-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 452 (OR 2919-2150)	
4314-701-0267-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 456 (OR 2580-2829: 2724-526)	
4314-701-0268-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 457 (OR 3363-2873)	
4314-701-0270-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 459 (OR 3035-448)	
4314-701-0269-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 458 (OR 2554-33: 2654-1812)	
4314-701-0272-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 461 (OR 3132-846; 3148-454)	
4314-701-0271-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 460 (OR 3155-2920)	
4314-701-0273-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 462 (OR 3158-1602)	
4314-701-0274-000-9	$175.12		$0.00		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 463 (OR 3300-2625)	
4314-701-0265-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 454 (OR 2588-1973)	
4314-701-0277-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 466 (OR 3405-406; 3433-604)	
4314-701-0278-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 467 (OR 2581-688)	
4314-701-0275-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 464 (OR 3042-38)	
4314-701-0276-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 465 (OR 3430-532)	
4314-701-0279-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 468 (OR 3224-1210)	
4314-701-0281-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 470 (OR 2654-690)	
4314-701-0282-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 471 (OR 3365-1814)	
4314-701-0280-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 469 (OR 3016-725)	
4314-701-0283-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 472 (OR 3126-1870)	
4314-701-0284-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 473 (OR 3044-948; 3362-997)	
4314-701-0287-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 476 (OR 3207-2889)	
4314-701-0286-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 475 (OR 2505-43)	
4314-701-0285-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 474 (OR 3379-1146)	
4314-701-0289-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 478 (OR 2920-604)	
4314-600-0112-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 16 LOT 4 (OR 3428-1810)	
4314-600-0113-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 16 LOT 5 (OR 2913-576)	
4314-600-0114-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 16 LOT 6 (OR 3461-979)	
4314-600-0116-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 16 LOT 8 (OR 2846-1986)	
4314-600-0120-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 17 LOT 4 (OR 2814-397)	
4314-600-0121-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 17 LOT 5 (OR 2831-2653; 3150-41	
4314-600-0122-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 17 LOT 6 (OR 2814-428; 3311-261	
4314-600-0123-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 17 LOT 7 (OR 3212-2850)	
4314-600-0117-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 17 LOT 1 (OR 2810-1722)	
4314-600-0118-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 17 LOT 2 (OR 3479-375)	
4314-600-0124-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 17 LOT 8 (OR 3323-2648)	
4314-600-0126-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 18 LOT 2 (OR 2722-544)	
4314-600-0125-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 18 LOT 1 (OR 3298-615; 3382-252	
4314-600-0127-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 18 LOT 3 (OR 2726-1406)	
4314-600-0119-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 17 LOT 3 (OR 2880-1984)	
4314-600-0130-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 18 LOT 6 (OR 3342-1559)	
4314-600-0129-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 18 LOT 5 (OR 2728-1480)	
4314-600-0128-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 18 LOT 4 (OR 2726-2507)	
4314-600-0131-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 19 LOT 1 (OR 3452-1701)	
4314-600-0132-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 19 LOT 2 (OR 2724-1217; 3009-20	
4314-600-0136-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 19 LOT 6 (OR 2726-1494)	
4314-600-0133-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 19 LOT 3 (OR 3496-2504)	

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-600-0134-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 19 LOT 4 (OR 2726-2803)	
4314-600-0135-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 19 LOT 5 (OR 2726-1899)	
4314-701-0109-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 215 (OR 3118-2059)	
4314-701-0107-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 213 (OR 3380-2134)	
4314-701-0108-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 214 (OR 2641-238)	
4314-701-0111-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 217 (OR 3446-1078)	
4314-701-0112-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 218 (OR 3485-2111)	
4314-701-0110-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 216 (OR 2641-287: 2924-2043)	
4314-701-0113-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 219 (OR 3184-946)	
4314-701-0116-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 222 (OR 2608-681)	
4314-701-0118-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 224 (OR 2601-633)	
4314-701-0117-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 223 (OR 3288-1958)	
4314-701-0119-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 225 (OR 3395-1798)	
4314-701-0114-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 220 (OR 3148-1921)	
4314-701-0115-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 221 (OR 2608-809)	
4314-701-0121-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 227 (OR 3177-825)	
4314-701-0123-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 229 (OR 2529-2140)	
4314-701-0120-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 226 (OR 3132-720)	
4314-701-0122-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 228 (OR 3217-2001)	
4314-701-0124-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 230 (OR 3408-1904)	
4314-701-0128-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 234 (OR 3194-1715)	
4314-701-0127-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 233 (OR 3410-514)	
4314-701-0125-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 231 (OR 2548-819)	
4314-701-0126-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 232 (OR 3125-622)	
4314-701-0129-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 235 (OR 3209-877)	
4314-701-0130-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 236 (OR 3327-2952)	
4314-701-0133-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 239 (OR 2577-2719)	
4314-600-0137-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 20 LOT 1 (OR 2802-1040)	
4314-600-0138-000-4	$175.12		$0.00		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 20 LOT 2 (OR 3188-2108; 3208-27	
4314-600-0141-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 20 LOT 5 (OR 2802-1260)	
4314-600-0139-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 20 LOT 3 (OR 2804-2100)	
4314-600-0140-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 20 LOT 4 (OR 3082-939)	
4314-600-0143-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 21 LOT 1 (OR 2899-812)	
4314-600-0142-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 20 LOT 6 (OR 2802-1200)	
4314-600-0146-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 21 LOT 4 (OR 3471-2279)	
4314-600-0144-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 21 LOT 2 (OR 3434-1520)	
4314-600-0145-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 21 LOT 3 (OR 2916-1777)	
4314-600-0147-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 21 LOT 5 (OR 3292-2497)	
4314-600-0148-000-7	$175.12		$0.00		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 21 LOT 6 (OR 2919-1894)	
4314-600-0152-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 22 LOT 4 (OR 3385-845)	
4314-600-0153-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 22 LOT 5 (OR 2916-1655)	
4314-600-0151-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 22 LOT 3 (OR 2913-549)	
4314-600-0154-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 22 LOT 6 (OR 2916-1845: 3249-15	
4314-600-0155-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 23 LOT 1 (OR 2777-1879)	
4314-600-0156-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 23 LOT 2 (OR 2777-2009)	
4314-600-0158-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 23 LOT 4 (OR 3054-1951)	
4314-600-0157-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 23 LOT 3 (OR 2777-2039)	
4314-600-0159-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 23 LOT 5 (OR 2812-1671)	
4314-600-0161-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 23 LOT 7 (OR 3196-394)	
4314-600-0160-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 23 LOT 6 (OR 3176-2580)	
4314-600-0162-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 23 LOT 8 (OR 3276-2511)	
4314-701-0288-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 477 (OR 2588-1613)	
4314-701-0292-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 481 (OR 3283-11)	
4314-701-0290-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 479 (OR 2640-471)	
4314-701-0291-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 480 (OR 3226-1091)	
4314-701-0294-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 483 (OR 3139-1612)	
4314-701-0295-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 484 (OR 3135-2169)	
4314-701-0293-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 482 (OR 2609-1055)	
4314-701-0296-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 485 (OR 3161-188)	
4314-701-0297-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 486 (OR 2502-2621)	
4314-701-0298-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 487 (OR 3249-311)	
4314-701-0301-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 490 (OR 3071-2098)	
4314-701-0299-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 488 (OR 2529-2761: 2822-1908	
4314-701-0300-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 489 (OR 3066-2503)	
4314-701-0302-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 491 (OR 3463-109)	
4314-701-0303-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 492 (OR 3228-2081)	
4314-600-0163-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 24 LOT 1 (OR 3121-2631: 3353-25	
4314-600-0149-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 22 LOT 1 (OR 3465-1107)	
4314-600-0150-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 22 LOT 2 (OR 3493-1921)	
4314-600-0164-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 24 LOT 2 (OR 3488-2344)	
4314-600-0166-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 24 LOT 4 (OR 3195-1056)	
4314-600-0167-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 24 LOT 5 (OR 3163-558)	
4314-600-0168-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 24 LOT 6 (OR 2798-1096)	
4314-600-0165-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 24 LOT 3 (OR 3177-1394)	

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-600-0169-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 24 LOT 7 (OR 3326-2951)	
4314-600-0171-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 25 LOT 1 (OR 3283-2635)	
4314-600-0170-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 24 LOT 8 (OR 3503-2133)	
4314-600-0172-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 25 LOT 2 (OR 3422-43)	
4314-600-0173-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 25 LOT 3 (OR 3410-510)	
4314-600-0174-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 25 LOT 4 (OR 2709-953)	
4314-600-0176-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 25 LOT 6 (OR 2722-282)	
4314-600-0175-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 25 LOT 5 (OR 2721-2911 2817-26	
4314-600-0178-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 26 LOT 2 (OR 3387-1025)	
4314-600-0177-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 26 LOT 1 (OR 2731-2118)	
4314-600-0181-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 26 LOT 5 (OR 2731-1712)	
4314-600-0179-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 26 LOT 3 (OR 2731-1936)	
4314-600-0180-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 26 LOT 4 (OR 2763-1342)	
4314-600-0182-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 26 LOT 6 (OR 3335-1634)	
4314-600-0183-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 26 LOT 7 (OR 2786-342)	
4314-600-0184-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 26 LOT 8 (OR 3431-1800)	
4314-701-0131-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 237 (OR 2601-739)	
4314-701-0132-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 238 (OR 2585-2777; 3492-1928	
4314-701-0134-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 240 (OR 3206-2669)	
4314-701-0135-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 241 (OR 3030-157)	
4314-701-0138-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 244 (OR 2612-649: 2770-404)	
4314-701-0137-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 243 (OR 2612-1230)	
4314-701-0136-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 242 (OR 3041-116)	
4314-701-0139-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 245 (OR 3168-517)	
4314-701-0140-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 246 (OR 3452-411)	
4314-701-0141-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 247 (OR 2619-2870)	
4314-701-0142-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 248 (OR 2619-2904)	
4314-701-0143-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 249 (OR 3246-455)	
4314-701-0147-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 253 (OR 2541-1975)	
4314-701-0144-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 250 (OR 3501-1693)	
4314-701-0146-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 252 (OR 3249-214)	
4314-701-0145-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 251 (OR 3112-2478)	
4314-701-0148-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 254 (OR 3225-1783)	
4314-701-0152-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 258 (OR 3297-335)	
4314-701-0149-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 255 (OR 2612-937)	
4314-701-0150-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 256 (OR 3410-513)	
4314-701-0153-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 259 (OR 2536-529)	
4314-701-0154-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 260 (OR 2842-386)	
4314-701-0151-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 257 (OR 2548-752)	
4314-701-0156-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 262 (OR 2540-1712)	
4314-701-0157-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 263 (OR 2536-625)	
4314-600-0187-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 27 LOT 3 (OR 3188-1125)	
4314-600-0186-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 27 LOT 2 (OR 3159-2130)	
4314-600-0185-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 27 LOT 1 (OR 2731-1525)	
4314-600-0188-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 27 LOT 4 (OR 2700-1148)	
4314-600-0189-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 27 LOT 5 (OR 3121-766)	
4314-600-0193-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 28 LOT 3 (OR 3176-2380)	
4314-600-0192-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 28 LOT 2 (OR 2686-1401)	
4314-600-0190-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 27 LOT 6 (OR 3485-1577)	
4314-600-0191-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 28 LOT 1 (OR 3475-1920)	
4314-600-0194-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 28 LOT 4 (OR2700-882)	
4314-600-0198-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 29 LOT 2 (OR 3193-1)	
4314-600-0195-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 28 LOT 5 (OR 2697-2103; 3366-10	
4314-600-0196-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 28 LOT 6 (OR 3458-2882)	
4314-600-0197-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 29 LOT 1 (OR 3217-2022)	
4314-600-0199-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 29 LOT 3 (OR 3321-1710)	
4314-600-0201-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 29 LOT 5 (OR 3138-78)	
4314-600-0202-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 29 LOT 6 (OR 2683-1569: 2740-14	
4314-600-0200-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 29 LOT 4 (OR 3174-2607)	
4314-600-0203-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 30 LOT 1 (OR 3410-512)	
4314-600-0206-000-2	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 30 LOT 4 (OR 2676-2752)	
4314-600-0207-000-9	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 30 LOT 5 (OR 2665-2252)	
4314-600-0204-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 30 LOT 2 (OR 2665-2767)	
4314-600-0205-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 30 LOT 3 (OR 3283-2638)	
4314-600-0209-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 31 LOT 1 (OR 2676-2444)	
4314-600-0208-000-6	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 30 LOT 6 (OR 2665-2316)	
4314-600-0210-000-3	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 31 LOT 2 (OR 2676-2589)	
4314-600-0211-000-0	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 31 LOT 3 (OR 3115-805)	
4314-600-0212-000-7	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 31 LOT 4 (OR 2676-2829)	
4314-600-0215-000-8	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 32 LOT 1 (OR 2673-344)	
4314-600-0216-000-5	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 32 LOT 2 (OR 3222-988; 3316-655	
4314-600-0213-000-4	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 31 LOT 5 (OR 3146-2511)	
4314-600-0214-000-1	$175.12		$578.96		PORTOFINO ISLES THIRD REPLAT (PB 44-18) BLK 31 LOT 6 (OR 3370-1298)	
4314-701-0159-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 265 (OR 2482-2549)	

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-701-0160-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 266 (OR 3028-2441; 3508-626)	
4314-701-0163-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 269 (OR 3395-1533)	
4314-701-0165-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 271 (OR 2494-1470)	
4314-701-0164-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 270 (OR 3326-2104)	
4314-701-0161-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 267 (OR 2564-2763)	
4314-701-0162-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 268 (OR 2503-1827: 2585-2873	
4314-701-0166-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 272 (OR 3162-1256)	
4314-701-0170-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 276 (OR 3189-799; 3298-1319)	
4314-701-0167-000-6	$175.12		$0.00		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 273 (OR 2976-2597)	
4314-701-0168-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 274 (OR 2520-2414)	
4314-701-0169-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 275 (OR 2556-1153)	
4314-701-0171-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 277 (OR 3085-17)	
4314-701-0175-000-5	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 281 (OR 3355-2949; 3370-200)	
4314-701-0172-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 278 (OR 3251-716)	
4314-701-0173-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 279 (OR 3007-374)	
4314-701-0174-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 280 (OR 3179-150)	
4314-701-0176-000-2	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 282 (OR 3089-103)	
4314-701-0177-000-9	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 283 (OR 3435-291)	
4314-701-0180-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 286 (OR 3497-593)	
4314-701-0178-000-6	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 284 (OR 2485-1314)	
4314-701-0179-000-3	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 285 (OR 3146-818)	
4314-701-0181-000-0	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 287 (OR 3277-1344)	
4314-701-0182-000-7	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 288 (OR 2544-203: 2585-2871)	
4314-701-0185-000-8	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 291 (OR 3427-818)	
4314-701-0183-000-4	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 289 (OR 3299-1877)	
4314-701-0184-000-1	$175.12		$620.30		PORTOFINO ISLES FOURTH REPLAT (PB 44-19) LOT 290 (OR 2981-206)	
4314-505-0068-000-0	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 53 (OR 3437-2028: 3454-2010)	
4314-505-0067-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 52 (OR 3437-2028: 3454-2010)	
4314-505-0066-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 51 (OR 3437-2028: 3454-2010)	
4314-505-0065-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 50 (OR 3437-2028: 3454-2010)	
4314-505-0110-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 95 (OR 3437-2028: 3454-2010)	
4314-505-0112-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 97 (OR 3437-2028: 3454-2010)	
4314-505-0113-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 98 (OR 3437-2028: 3454-2010)	
4314-505-0114-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 99 (OR 3437-2028: 3454-2010)	
4314-505-0111-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 96 (OR 3437-2028: 3454-2010)	
4314-505-0115-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 100 (OR 3437-2028: 3454-2010)	
4314-505-0117-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 102 (OR 3437-2028: 3454-2010)	
4314-505-0069-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 54 (OR 3437-2028: 3454-2010)	
4314-505-0116-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 101 (OR 3437-2028: 3454-2010)	
4314-505-0123-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 108 (OR 3437-2028: 3454-2010)	
4314-505-0057-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 42 (OR 3437-2028: 3454-2010)	
4314-505-0122-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 107 (OR 3437-2028: 3454-2010)	
4314-505-0056-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 41 (OR 3437-2028: 3454-2010)	
4314-505-0055-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 40 (OR 3437-2028: 3454-2010)	
4314-505-0054-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 39 (OR 3437-2028: 3454-2010)	
4314-505-0051-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 36 (OR 3437-2028: 3454-2010)	
4314-505-0053-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 38 (OR 3437-2028: 3454-2010)	
4314-505-0052-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 37 (OR 3437-2028: 3454-2010)	
4314-505-0049-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 34 (OR 3437-2028: 3454-2010)	
4314-505-0050-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 35 (OR 3437-2028: 3454-2010)	
4314-505-0035-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 20 (OR 3437-2028: 3454-2010)	
4314-505-0034-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 19 (OR 3437-2028: 3454-2010)	
4314-505-0033-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 18 (OR 3437-2028: 3454-2010)	
4314-505-0048-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 33 (OR 3437-2028: 3454-2010)	
4314-505-0032-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 17 (OR 3437-2028: 3454-2010)	
4314-505-0031-000-2	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 16 (OR 3340-638)	
4314-505-0028-000-8	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 13 (OR 3340-638)	
4314-505-0026-000-4	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 11 (OR 3340-638)	
4314-505-0025-000-7	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 10 (OR 3340-638)	
4314-505-0024-000-0	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 9 (OR 33340-638)	
4314-505-0027-000-1	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 12 (OR 2947-1437)	
4314-505-0029-000-5	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 14 (OR 3340-638)	
4314-505-0023-000-3	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 8 (OR 3340-638)	
4314-505-0124-000-1	$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 109 (OR 3437-2028: 3454-2010)	
4314-505-0030-000-5	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 15 (OR 3340-638)	
4314-505-0119-000-3	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 104 (OR 3437-2028: 3454-2010)	
4314-505-0120-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 105 (OR 3437-2028: 3454-2010)	
4314-505-0121-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 106 (OR 3437-2028: 3454-2010)	
4314-505-0125-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 110 (OR 3437-2028: 3454-2010)	
4314-505-0126-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 111 (OR 3437-2028: 3454-2010)	
4314-505-0128-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 113 (OR 3437-2028: 3454-2010)	
4314-505-0129-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 114 (OR 3437-2028: 3454-2010)	
4314-505-0127-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 112 (OR 3437-2028: 3454-2010)	
4314-505-0130-000-6	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 115 (OR 3328-2761)	

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-505-0085-000-5	$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 70 (OR 3437-2028: 3454-2010)	
4314-505-0086-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 71 (OR 3437-2028: 3454-2010)	
4314-505-0134-000-4	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 119 (OR 3340-638)	
4314-505-0087-000-9	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 72 (OR 3437-2028: 3454-2010)	
4314-505-0070-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 55 (OR 3437-2028: 3454-2010)	
4314-505-0071-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 56 (OR 3437-2028: 3454-2010)	
4314-505-0074-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 59 (OR 3437-2028: 3454-2010)	
4314-505-0072-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 57 (OR 3437-2028: 3454-2010)	
4314-505-0073-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 58 (OR 3437-2028: 3454-2010)	
4314-505-0076-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 61 (OR 3437-2028: 3454-2010)	
4314-505-0075-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 60 (OR 3437-2028: 3454-2010)	
4314-505-0145-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 130 (OR 3437-2028: 3454-2010)	
4314-505-0146-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 131 (OR 3437-2028: 3454-2010)	
4314-505-0147-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 132 (OR 3437-2028: 3454-2010)	
4314-505-0149-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 134 (OR 3437-2028: 3454-2010)	
4314-505-0148-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 133 (OR 3437-2028: 3454-2010)	
4314-505-0058-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 43 (OR 3437-2028: 3454-2010)	
4314-505-0059-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 44 (OR 3437-2028: 3454-2010)	
4314-505-0150-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 135 (OR 3437-2028: 3454-2010)	
4314-505-0151-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 136 (OR 3437-2028: 3454-2010)	
4314-505-0088-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 73 (OR 3437-2028: 3454-2010)	
4314-505-0154-000-0	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 139 (OR 3340-638)	
4314-505-0155-000-7	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 140 (OR 3340-638)	
4314-505-0089-000-3	$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 74 (OR 3437-2028: 3454-2010)	
4314-505-0060-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 45 (OR 3437-2028: 3454-2010)	
4314-505-0163-000-6	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 148 (OR 3340-638)	
4314-505-0164-000-3	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 149 (OR 3340-638)	
4314-505-0165-000-0	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 150 (OR 3340-638)	
4314-505-0161-000-2	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 146 (OR 3340-638)	
4314-505-0166-000-7	$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 151 (OR 3437-2028: 3454-2010)	
4314-505-0061-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 46 (OR 3437-2028: 3454-2010)	
4314-505-0062-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 47 (OR 3437-2028: 3454-2010)	
4314-505-0167-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 152 (OR 3437-2028: 3454-2010)	
4314-505-0168-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 153 (OR 3437-2028: 3454-2010)	
4314-505-0135-000-1	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 120 (OR 2968-154)	
4314-505-0170-000-8	$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 155 (OR 3437-2028: 3454-2010)	
4314-505-0022-000-6	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 7 (OR 3340-638)	
4314-505-0169-000-8	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 154 (OR 3437-2028: 3454-2010)	
4314-505-0040-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 25 (OR 3437-2028: 3454-2010)	
4314-505-0042-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 27 (OR 3437-2028: 3454-2010)	
4314-505-0041-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 26 (OR 3437-2028: 3454-2010)	
4314-505-0016-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 1 (OR 3437-2028: 3454-2010)	
4314-505-0018-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 3 (OR 3437-2028: 3454-2010)	
4314-505-0017-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 2 (OR 3437-2028: 3454-2010)	
4314-505-0019-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 4 (OR 3437-2028: 3454-2010)	
4314-505-0020-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 5 (OR 3437-2028: 3454-2010)	
4314-505-0021-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 6 (OR 3437-2028: 3454-2010)	
4314-505-0046-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 31 (OR 3437-2028: 3454-2010)	
4314-505-0044-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 29 (OR 3437-2028: 3454-2010)	
4314-505-0043-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 28 (OR 3437-2028: 3454-2010)	
4314-505-0045-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 30 (OR 3437-2028: 3454-2010)	
4314-505-0047-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 32 (OR 3437-2028: 3454-2010)	
4314-505-0039-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 24 (OR 3437-2028: 3454-2010)	
4314-505-0038-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 23 (OR 3437-2028: 3454-2010)	
4314-505-0037-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 22 (OR 3437-2028: 3454-2010)	
4314-505-0036-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 21 (OR 3437-2028: 3454-2010)	
4314-505-0171-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 156 (OR 3437-2028: 3454-2010)	
4314-505-0172-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 157 (OR 3437-2028: 3454-2010)	
4314-505-0173-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 158 (OR 3437-2028: 3454-2010)	
4314-505-0174-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 159 (OR 3437-2028: 3454-2010)	
4314-505-0181-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 166 (OR 3437-2028: 3454-2010)	
4314-505-0063-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 48 (OR 3437-2028: 3454-2010)	
4314-505-0064-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 49 (OR 3437-2028: 3454-2010)	
4314-505-0079-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 64 (OR 3437-2028: 3454-2010)	
4314-505-0182-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 167 (OR 3437-2028: 3454-2010)	
4314-505-0090-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 75 (OR 3437-2028: 3454-2010)	
4314-505-0091-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 76 (OR 3437-2028: 3454-2010)	
4314-505-0092-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 77 (OR 3437-2028: 3454-2010)	
4314-505-0186-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 171 (OR 3437-2028: 3454-2010)	
4314-505-0190-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 175 (OR 3437-2028: 3454-2010)	
4314-505-0187-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 172 (OR 3437-2028: 3454-2010)	
4314-505-0188-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 173 (OR 3437-2028: 3454-2010)	
4314-505-0189-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 174 (OR 3437-2028: 3454-2010)	
4314-505-0191-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 176 (OR 3437-2028: 3454-2010)	

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-505-0104-000-5	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 89 (OR 3437-2028: 3454-2010)	
4314-505-0192-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 177 (OR 3437-2028: 3454-2010)	
4314-505-0102-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 87 (OR 3437-2028: 3454-2010)	
4314-505-0103-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 88 (OR 3437-2028: 3454-2010)	
4314-505-0196-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 181 (OR 3437-2028: 3454-2010)	
4314-505-0197-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 182 (OR 3437-2028: 3454-2010)	
4314-505-0199-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 184 (OR 3437-2028: 3454-2010)	
4314-505-0198-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 183 (OR 3437-2028: 3454-2010)	
4314-505-0200-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 185 (OR 3437-2028: 3454-2010)	
4314-505-0204-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 189 (OR 3437-2028: 3454-2010)	
4314-505-0201-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 186 (OR 3437-2028: 3454-2010)	
4314-505-0203-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 188 (OR 3437-2028: 3454-2010)	
4314-505-0202-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 187 (OR 3437-2028: 3454-2010)	
4314-505-0205-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 190 (OR 3437-2028: 3454-2010)	
4314-505-0206-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 191 (OR 3437-2028: 3454-2010)	
4314-505-0093-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 78 (OR 3437-2028: 3454-2010)	
4314-505-0207-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 192 (OR 3437-2028: 3454-2010)	
4314-505-0208-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 193 (OR 3437-2028: 3454-2010)	
4314-505-0176-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 161 (OR 3443-425)	
4314-505-0177-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 162 (OR 3443-425)	
4314-505-0175-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 160 (OR 3443-425)	
4314-505-0162-000-9	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 147 (OR 2947-1470)	
4314-505-0153-000-3	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 138 (OR 2951-856)	
4314-505-0152-000-6	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 137 (OR 2931-2126)	
4314-505-0210-000-1	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 195 (OR 2936-1253)	
4314-505-0211-000-8	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 196 (OR 3340-638)	
4314-505-0212-000-5	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 197 (OR 2959-2495)	
4314-505-0216-000-3	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 201 (OR 3340-638)	
4314-505-0213-000-2	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 198 (OR 3340-638)	
4314-505-0214-000-9	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 199 (OR 2951-1941; 2974-626)	
4314-505-0082-000-4	$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 67 (OR 3437-2028: 3454-2010)	
4314-505-0217-000-0	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 202 (OR 2942-1668)	
4314-505-0221-000-1	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 206 (OR 3437-2028: 3454-2010)	
4314-505-0218-000-7	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 203 (OR 3437-2028: 3454-2010)	
4314-505-0219-000-4	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 204 (OR 3437-2028: 3454-2010)	
4314-505-0220-000-4	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 205 (OR 3437-2028: 3454-2010)	
4314-505-0222-000-8	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 207 (OR 3437-2028: 3454-2010)	
4314-505-0223-000-5	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 208 (OR 3437-2028: 3454-2010)	
4314-505-0225-000-9	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 210 (OR 3437-2028: 3454-2010)	
4314-505-0224-000-2	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 209 (OR 3437-2028: 3454-2010)	
4314-505-0226-000-6	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 211 (OR 2936-1162)	
4314-505-0230-000-7	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 215 (OR 3340-638)	
4314-505-0227-000-3	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 212 (OR 3340-638)	
4314-505-0229-000-7	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 214 (OR 3340-638)	
4314-505-0228-000-0	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 213 (OR 3340-638)	
4314-505-0231-000-4	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 216 (OR 3340-638)	
4314-505-0232-000-1	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 217 (OR 3340-638)	
4314-505-0095-000-8	$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 80 (OR 3437-2028: 3454-2010)	
4314-505-0233-000-8	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 218 (OR 3340-638)	
4314-505-0094-000-1	$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 79 (OR 3437-2028: 3454-2010)	
4314-505-0077-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 62 (OR 3437-2028: 3454-2010)	
4314-505-0083-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 68 (OR 3437-2028: 3454-2010)	
4314-505-0138-000-2	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 123 (OR 3340-638)	
4314-505-0136-000-8	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 121 (OR 3340-638)	
4314-505-0084-000-8	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 69 (OR 3437-2028: 3454-2010)	
4314-505-0118-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 103 (OR 3437-2028: 3454-2010)	
4314-505-0243-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 228 (OR 3437-2028: 3454-2010)	
4314-505-0244-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 229 (OR 3437-2028: 3454-2010)	
4314-505-0245-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 230 (OR 3437-2028: 3454-2010)	
4314-505-0246-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 231 (OR 3437-2028: 3454-2010)	
4314-505-0247-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 232 (OR 3437-2028: 3454-2010)	
4314-505-0251-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 236 (OR 3437-2028: 3454-2010)	
4314-505-0248-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 233 (OR 3437-2028: 3454-2010)	
4314-505-0249-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 234 (OR 3437-2028: 3454-2010)	
4314-505-0250-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 235 (OR 3437-2028: 3454-2010)	
4314-505-0252-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 237 (OR 3437-2028: 3454-2010)	
4314-505-0253-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 238 (OR 3437-2028: 3454-2010)	
4314-505-0254-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 239 (OR 3437-2028: 3454-2010)	
4314-505-0255-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 240 (OR 3437-2028: 3454-2010)	
4314-505-0256-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 241 (OR 3437-2028: 3454-2010)	
4314-505-0304-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 289 (OR 3437-2028: 3454-2010)	
4314-505-0305-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 290 (OR 3437-2028: 3454-2010)	
4314-505-0306-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 291 (OR 3437-2028: 3454-2010)	
4314-505-0307-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 292 (OR 3437-2028: 3454-2010)	

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-505-0311-000-9	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 296 (OR 3437-2028: 3454-2010)	
4314-505-0308-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 293 (OR 3437-2028: 3454-2010)	
4314-505-0309-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 294 (OR 3437-2028: 3454-2010)	
4314-505-0310-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 295 (OR 3437-2028: 3454-2010)	
4314-505-0312-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 297 (OR 3437-2028: 3454-2010)	
4314-505-0314-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 299 (OR 3437-2028: 3454-2010)	
4314-505-0315-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 300 (OR 3437-2028: 3454-2010)	
4314-505-0313-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 298 (OR 3437-2028: 3454-2010)	
4314-505-0194-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 179 (OR 3437-2028: 3454-2010)	
4314-505-0195-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 180 (OR 3437-2028: 3454-2010)	
4314-505-0237-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 222 (OR 3437-2028: 3454-2010)	
4314-505-0081-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 66 (OR 3437-2028: 3454-2010)	
4314-505-0238-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 223 (OR 3437-2028: 3454-2010)	
4314-505-0240-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 225 (OR 3437-2028: 3454-2010)	
4314-505-0241-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 226 (OR 3437-2028: 3454-2010)	
4314-505-0239-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 224 (OR 3437-2028: 3454-2010)	
4314-505-0258-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 243 (OR 3437-2028: 3454-2010)	
4314-505-0242-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 227 (OR 3437-2028: 3454-2010)	
4314-505-0259-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 244 (OR 3437-2028: 3454-2010)	
4314-505-0260-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 245 (OR 3437-2028: 3454-2010)	
4314-505-0261-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 246 (OR 3437-2028: 3454-2010)	
4314-505-0282-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 267 (OR 3437-2028: 3454-2010)	
4314-505-0262-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 247 (OR 3437-2028: 3454-2010)	
4314-505-0302-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 287 (OR 3437-2028: 3454-2010)	
4314-505-0215-000-6			$1,563.40		PORTOFINO COURT (PB 53-8) LOT 200 (OR 3340-638)	
4314-505-0303-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 288 (OR 3437-2028: 3454-2010)	
4314-505-0280-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 265 (OR 3437-2028: 3454-2010)	
4314-505-0281-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 266 (OR 3437-2028: 3454-2010)	
4314-505-0264-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 249 (OR 3437-2028: 3454-2010)	
4314-505-0291-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 276 (OR 3437-2028: 3454-2010)	
4314-505-0292-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 277 (OR 3437-2028: 3454-2010)	
4314-505-0293-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 278 (OR 3437-2028: 3454-2010)	
4314-505-0257-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 242 (OR 3437-2028: 3454-2010)	
4314-505-0141-000-6	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 126 (OR 3340-638)	
4314-505-0142-000-3	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 127 (OR 3340-638)	
4314-505-0143-000-0	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 128 (OR 3340-638)	
4314-505-0096-000-5	$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 81 (OR 3437-2028: 3454-2010)	
4314-505-0078-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 63 (OR 3437-2028: 3454-2010)	
4314-505-0139-000-9	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 124 (OR 3340-638)	
4314-505-0140-000-9	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 125 (OR 3340-638)	
4314-505-0265-000-1	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 250 (OR 3437-2028: 3454-2010)	
4314-505-0266-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 251 (OR 3437-2028: 3454-2010)	
4314-505-0269-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 254 (OR 3437-2028: 3454-2010)	
4314-505-0267-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 252 (OR 3437-2028: 3454-2010)	
4314-505-0268-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 253 (OR 3437-2028: 3454-2010)	
4314-505-0271-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 256 (OR 3437-2028: 3454-2010)	
4314-505-0270-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 255 (OR 3437-2028: 3454-2010)	
4314-505-0272-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 257 (OR 3437-2028: 3454-2010)	
4314-505-0273-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 258 (OR 3437-2028: 3454-2010)	
4314-505-0137-000-5	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 122 (OR 3452-2450)	
4314-505-0274-000-7	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 259 (OR 3437-2028: 3454-2010)	
4314-505-0275-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 260 (OR 3437-2028: 3454-2010)	
4314-505-0276-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 261 (OR 3437-2028: 3454-2010)	
4314-505-0277-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 262 (OR 3437-2028: 3454-2010)	
4314-505-0278-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 263 (OR 3437-2028: 3454-2010)	
4314-505-0279-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 264 (OR 3437-2028: 3454-2010)	
4314-505-0158-000-8	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 143 (OR 3340-638)	
4314-505-0144-000-7	$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 129 (OR 3437-2028: 3454-2010)	
4314-505-0159-000-5	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 144 (OR 3340-638)	
4314-505-0283-000-3	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 268 (OR 3437-2028: 3454-2010)	
4314-505-0284-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 269 (OR 3437-2028: 3454-2010)	
4314-505-0285-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 270 (OR 3437-2028: 3454-2010)	
4314-505-0286-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 271 (OR 3437-2028: 3454-2010)	
4314-505-0288-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 273 (OR 3437-2028: 3454-2010)	
4314-505-0287-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 272 (OR 3437-2028: 3454-2010)	
4314-505-0097-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 82 (OR 3437-2028: 3454-2010)	
4314-505-0099-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 84 (OR 3437-2028: 3454-2010)	
4314-505-0290-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 275 (OR 3437-2028: 3454-2010)	
4314-505-0098-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 83 (OR 3437-2028: 3454-2010)	
4314-505-0289-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 274 (OR 3437-2028: 3454-2010)	
4314-505-0294-000-3			$0.00		PORTOFINO COURT (PB 53-8) LOT 279 (OR 3437-2028: 3454-2010)	
4314-505-0298-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 283 (OR 3437-2028: 3454-2010)	
4314-505-0295-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 280 (OR 3437-2028: 3454-2010)	
4314-505-0296-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 281 (OR 3437-2028: 3454-2010)	

ParcelID	
Maintenance on Tax Roll	
Maintenance Direct Assmnt	
Debt on Tax Roll	
Debt Direct Assmnt	
LegalDescription	
4314-505-0297-000-4	$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 282 (OR 3437-2028: 3454-2010)	
4314-505-0299-000-8			$0.00		PORTOFINO COURT (PB 53-8) LOT 284 (OR 3437-2028: 3454-2010)	
4314-505-0300-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 285 (OR 3437-2028: 3454-2010)	
4314-505-0301-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 286 (OR 3437-2028: 3454-2010)	
4314-505-0160-000-5	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 145 (OR 3340-638)	
4314-505-0178-000-4	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 163 (OR 3437-2028: 3454-2010; 3480-886)	
4314-505-0100-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 85 (OR 3437-2028: 3454-2010)	
4314-505-0106-000-9			$0.00		PORTOFINO COURT (PB 53-8) LOT 91 (OR 3437-2028: 3454-2010)	
4314-505-0105-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 90 (OR 3437-2028: 3454-2010)	
4314-505-0107-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 92 (OR 3437-2028: 3454-2010)	
4314-505-0101-000-4			$0.00		PORTOFINO COURT (PB 53-8) LOT 86 (OR 3437-2028: 3454-2010)	
4314-505-0109-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 94 (OR 3437-2028: 3454-2010)	
4314-505-0131-000-3	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 116 (OR 3340-638)	
4314-505-0108-000-3	$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 93 (OR 3437-2028: 3454-2010)	
4314-505-0132-000-0	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 117 (OR 3340-638)	
4314-505-0156-000-4	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 141 (OR 2947-1580)	
4314-505-0133-000-7	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 118 (OR 2933-2853: 2993-2933)	
4314-505-0184-000-9	$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 169 (OR 3437-2028: 3454-2010)	
4314-505-0157-000-1	$175.12		$1,563.40		PORTOFINO COURT (PB 53-8) LOT 142 (OR 2942-1702)	
4314-505-0183-000-2	$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 168 (OR 3437-2028: 3454-2010)	
4314-505-0209-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 194 (OR 3437-2028: 3454-2010)	
4314-505-0185-000-6			$0.00		PORTOFINO COURT (PB 53-8) LOT 170 (OR 3437-2028: 3454-2010)	
4314-505-0234-000-5	$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 219 (OR 3437-2028: 3454-2010)	
4314-505-0236-000-9	$175.12
$175.12
$175.12
$175.12
$175.12
$175.12
$175.12		$0.00		PORTOFINO COURT (PB 53-8) LOT 221 (OR 3437-2028: 3454-2010)	
4314-505-0235-000-2			$0.00		PORTOFINO COURT (PB 53-8) LOT 220 (OR 3437-2028: 3454-2010)	
4314-505-0179-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 164 (OR 3443-425)	
4314-505-0263-000-7			$0.00		PORTOFINO COURT (PB 53-8) LOT 248 (OR 3437-2028: 3454-2010)	
4314-505-0180-000-1			$0.00		PORTOFINO COURT (PB 53-8) LOT 165 (OR 3437-2028: 3454-2010)	
4314-505-0193-000-5			$0.00		PORTOFINO COURT (PB 53-8) LOT 178 (OR 3437-2028: 3454-2010)	
4314-505-0080-000-0			$0.00		PORTOFINO COURT (PB 53-8) LOT 65 (OR 3437-2028: 3454-2010)	
$186,327.68	$0.00	$555,376.64		

July 31, 2026

Board of Supervisors
Portofino Isles Community Development District 5385 N. Nob Hill Road
Sunrise, FL 33351

1001 Yamato Road ▪ Suite 301
Boca Raton, Florida 33431
(561) 994-9299 ▪ (800) 299-4728
Fax (561) 994-5823
www.graucpa.com

We are pleased to confirm our understanding of the services we are to provide Portofino Isles Community Development District, St. Lucie County, Florida (“the District”) for the fiscal year ended September 30, 2026. We will audit the financial statements of the governmental activities and each major fund, including the related notes to the financial statements, which collectively comprise the basic financial statements of Portofino Isles Community Development District as of and for the fiscal year ended September 30, 2026. In addition, we will examine the District’s compliance with the requirements of Section 218.415 Florida Statutes. This letter serves to renew our agreement and establish the terms and fee for the 2026 audit.
Accounting principles generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement the District’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the District’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
The following RSI is required by generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited:
Management’s Discussion and Analysis
Budgetary comparison schedule
The following other information accompanying the financial statements will not be subjected to the auditing procedures applied in our audit of the financial statements, and our auditor’s report will not provide an opinion or any assurance on that information:
Compliance with FL Statute 218.39 (3) (c)
Audit Objectives
The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the District and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the District’s financial statements. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the financial statements is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states (1) that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the District’s internal control on compliance, and (2) that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the District is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. We will also issue a management letter as required by Chapter 10.550, Rules of the Auditor General of the State of Florida. As part of our audit, we will apply financial condition assessment procedures pursuant to Section 218.39(5), Florida Statutes, and Rule 10.556(8), Rules of the Auditor General, and will report, as applicable, whether the District met any of the conditions described in Section 218.503(1), Florida Statutes.

Examination Objective
The objective of our examination is the expression of an opinion as to whether the District is in compliance with Florida Statute 218.415 in accordance with Rule 10.556(10) of the Auditor General of the State of Florida. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include tests of your records and other procedures we consider necessary to enable us to express such an opinion. We will issue a written report upon completion of our examination of the District’s compliance. The report will include a statement that the report is intended solely for the information and use of management, those charged with governance, and the Florida Auditor General, and is not intended to be and should not be used by anyone other than these specified parties. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion or add emphasis-of-matter or other-matter paragraphs. If our opinion on the District’s compliance is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or issue a report, or may withdraw from this engagement.
Other Services
We will assist in preparing the financial statements and related notes of the District in conformity with U.S. generally accepted accounting principles based on information provided by you. These nonaudit services do not constitute an audit under Government Auditing Standards and such services will not be conducted in accordance with Government Auditing Standards. The other services are limited to the financial statement services previously defined. We, in our sole professional judgment, reserve the right to refuse to perform any procedure or take any action that could be construed as assuming management responsibilities.
Management Responsibilities
Management is responsible for compliance with Florida Statute 218.415 and will provide us with the information required for the examination. The accuracy and completeness of such information is also management’s responsibility. You agree to assume all management responsibilities relating to the financial statements and related notes and any other nonaudit services we provide. You will be required to acknowledge in the management representation letter our assistance with preparation of the financial statements and related notes and that you have reviewed and approved the financial statements and related notes prior to their issuance and have accepted responsibility for them. In addition, you will be required to make certain representations regarding compliance with Florida Statute 218.415 in the management representation letter. Further, you agree to oversee the nonaudit services by designating an individual, preferably from senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of those services; and accept responsibility for them.
Management is responsible for designing, implementing and maintaining effective internal controls, including evaluating and monitoring ongoing activities, to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements.
Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with (1) access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, (2) additional information that we may request for the purpose of the audit, and (3) unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence.
Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving (1) management, (2) employees who have significant roles in internal control, and (3) others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report.
Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information.
With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document.

Audit Procedures—General
An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable rather than absolute assurance about whether the financial statements are free of material misstatement, whether from (1) errors, (2) fraudulent financial reporting, (3) misappropriation of assets, or (4) violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse.
Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors.
Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards.
Audit Procedures—Internal Control
Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards.
An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards.
Audit Procedures—Compliance
As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the District’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards.
Engagement Administration, Fees, and Other
We understand that your employees will prepare all cash or other confirmations we request and will locate any documents selected by us for testing.
The audit documentation for this engagement is the property of Grau & Associates and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to a cognizant or oversight agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Grau & Associates personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. Notwithstanding the foregoing, the parties acknowledge that various documents reviewed or produced during the conduct of the audit may be public records under Florida law. The District agrees to notify Grau & Associates of any public record request it receives that involves audit documentation.
Furthermore, Grau & Associates agrees to comply with all applicable provisions of Florida law in handling such records, including but not limited to Section 119.0701, Florida Statutes. Auditor acknowledges that the designated public records custodian for the District is the District Manager (“Public Records Custodian”). Among other requirements and to the extent applicable by law, Grau & Associates shall 1) keep and maintain public records required by the District to perform the service; 2) upon request by the Public Records Custodian, provide the District with the requested public records or allow the records to be inspected or copied within a reasonable time period at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes; 3) ensure that public records which are exempt or confidential, and exempt from public records disclosure requirements, are not disclosed except as authorized by law for the duration of the contract term and following the contract term if Auditor does not transfer the records to the Public Records Custodian of the District; and 4) upon completion of the contract, transfer to the District, at no cost, all public records in Grau & Associate’s possession or, alternatively, keep, maintain and meet all applicable requirements for retaining public records pursuant to Florida laws. When such public records are transferred by Grau & Associates, Grau & Associates shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. All records stored electronically must be provided to the District in a format that is compatible with Microsoft Word or Adobe PDF formats.

IF GRAU & ASSOCIATES HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO ITS DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS AGREEMENT, CONTACT THE PUBLIC RECORDS CUSTODIAN AT: GMS-SF, LLC - 5385 N Nob Hill Road Sunrise, FL 33351 - TELEPHONE: 954-721-8681 - RECORDREQUEST@GMSSFL.COM

Our fee for these services will not exceed $6,000 for the September 30, 2026 audit, unless there is a change in activity by the District which results in additional audit work or if additional Bonds are issued.
We will complete the audit within prescribed statutory deadlines, which requires the District to submit its annual audit to the Auditor General no later than nine (9) months after the end of the audited fiscal year, with the understanding that your employees will provide information needed to perform the audit on a timely basis.

All accounting records (including, but not limited to, trial balances, general ledger detail, vendor files, bank and trust statements, minutes, and confirmations) for the fiscal year ended September 30, 2026 must be provided to us no later than January 1, 2027, in order for us to complete the engagement by March 31, 2027. Subject to timely receipt of the necessary information, we will submit a preliminary draft audit report by March 15, 2027 for the District's review, and a final draft audit report by March 31, 2027 for the District's review and approval.

The audit documentation for this engagement will be retained for a minimum of five years after the report release date. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party(ies) contesting the audit finding for guidance prior to destroying the audit documentation.

Our invoices for these fees will be rendered each month as work progresses and are payable on presentation. Invoices will be submitted in sufficient detail to demonstrate compliance with the terms of this agreement. In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue and may not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been completed upon written notification of termination, even if we have not completed our report. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket costs through the date of termination. The above fee is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you and arrive at a new fee estimate.
This agreement may be renewed each year thereafter subject to the mutual agreement by both parties to all terms and fees. The fee for each annual renewal will be agreed upon separately.

The District has the option to terminate this agreement with or without cause by providing thirty (30) days written notice of termination to Grau & Associates. Upon any termination of this agreement, Grau & Associates shall be entitled to payment of all work and/or services rendered up until the effective termination of this agreement, subject to whatever claims or off-sets the District may have against Grau & Associates.
We will provide you with a copy of our most recent external peer review report and any letter of comment, and any subsequent peer review reports and letters of comment received during the period of the contract. Our 2025 peer review report accompanies this letter.

We appreciate the opportunity to be of service to Portofino Isles Community Development District and believe this letter accurately summarizes the terms of our engagement and, with any addendum, if applicable, is the complete and exclusive statement of the agreement between Grau & Associates and the District with respect to the terms of the engagement between the parties. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please sign the enclosed copy and return it to us.
Very truly yours, Grau & Associates

Antonio J. Grau

RESPONSE:
This letter correctly sets forth the understanding of Portofino Isles Community Development District.

By: 		
Title:	
Date:	

 	

PA

Program

Florida Institute of Certified Public Accountants

,.AICPA'	Peer Review

Administered in Florida
by the Florida Institute of CPAs

November 18, 2025 Antonio Grau
Grau & Associates
1001 W. Yamato Road, Suite 301 Boca Raton, FL 33431-4403

Dear Antonio Grau:

It is my pleasure to notify you that on November 18, 2025, the Florida Peer Review Committee accepted the report on the most recent System Review of your firm. The due date for your next review is December 31, 2028. This is the date by which all review documents should be completed and submitted to the administering entity.

As you know, the report had a peer review rating of pass. The Committee asked me to convey its congratulations to the firm.

Thank you for your cooperation. Sincerely,
frCPA,pu..,.�	�
Peer Review Team
FICPA Peer Review Committee paul@ficpa.org
850.224.2727, x5957

cc: Daniel Hevia, David Caplivski

Firm Number: 900004390114	Review Number:  616829

119 S Monroe Street, Suite 121 I Tallahassee, FL 323011 850.224.2727, in Florida I www.ficpa.org

MEMORANDUM
TO:	District Manager

FROM:	Billing Cochran, P.A. District Counsel

DATE:	June 11, 2026

RE:	2026 Legislative Update

As District Counsel, throughout the year we continuously monitor pending legislation that may be applicable to the governance and operation of our Community Development District and other Special District clients. It is at this time of year that we summarize those legislative acts that have become law during the most recent legislative session, as follows:

Chapter [TBD], Laws of Florida (HB 0145). This legislation amends the sovereign‑immunity statute to raise liability caps and change tort‑claim procedures for government entities. The bill revises Section 768.28, Florida Statutes, increasing the statutory limits on damages recoverable against the state and its agencies/subdivisions (including special districts). For causes of action accruing on or after October 1, 2026, the liability caps increase from $200,000 to $350,000 per person and from $300,000 to $500,000 per incident. The bill also authorizes state agencies and subdivisions to settle claims or judgments in excess of those caps, up to available insurance limits, without requiring a legislative claims bill.

The bill authorizes a state subdivision (e.g. counties, municipalities, special districts including CDDs) to settle a claim or judgment in excess of the statutory cap without requiring a separate legislative claim bill, so long as settlement is within insurance coverage limits. The bill prohibits any insurance policy issued on or after October 1, 2026, from conditioning liability coverage or payment on the later enactment of a legislative claim bill.

In addition, the bill shortens the pre-suit notice period by requiring claimants to present a claim to the appropriate agency within 18 months after accrual of the claim, rather than the current three-year period. It also revises the statute of limitations by requiring most negligence actions against governmental entities to be filed within two (2) years, while maintaining existing limitations periods for medical malpractice, wrongful death, and contribution claims. The bill also reduces the time for an agency or the Department of Financial Services to make a final disposition of a claim before it is deemed denied, from six (6) months to four (4) months.

This law applies directly to CDDs because CDDs are among the “subdivisions” of state government covered by section 768.28, Florida Statutes. As such CDDs may now be subject to higher damage awards for tort claims.

Chapter [TBD], Laws of Florida (HB 273). This legislation revises Florida law governing state financial assistance and rural economic development programs to include certain

special districts and improve payment processing for eligible rural entities. The bill amends Section 215.971, Florida Statutes to allow state agencies, under certain conditions, to directly facilitate or expedite payment of invoices for counties, municipalities, and qualifying special districts, particularly those located in rural areas or designated rural areas of opportunity. It authorizes agencies to structure agreements so that eligible rural governments and certain special districts, especially those providing water and wastewater services, receive faster payment processing for verified, completed work. The intent is to reduce financial strain and cash flow challenges that rural entities often face when administering state-funded projects, while preserving existing legal and regulatory requirements. The legislation also amends Section 288.0656, Florida Statutes to expand the definition of “rural community” to explicitly include independent special districts that provide water and wastewater services within rural areas of opportunity. This expansion makes those districts eligible for rural economic development support programs and related state assistance. The act takes effect July 1, 2026.

This legislation applies CDDs in a limited and conditional way, depending on the type of CDD and the services it provides. CDDs that are involved in state-funded infrastructure projects, such as water, wastewater, drainage, or utility improvements, may benefit from the amendment to Section 215.971, Florida Statutes. If a CDD is acting as a recipient or sub recipient of state financial assistance, the law allows state agencies to structure agreements so that invoices can be processed and paid more quickly for verified work. This can improve cash flow for CDDs building infrastructure, particularly smaller or rural CDDs that rely on this type of reimbursement funding. Second, the bill’s expansion of the definition of “rural community” under Section 288.0656, Florida Statutes generally does not directly include most CDDs, because eligibility is tied primarily to counties, municipalities, and independent special districts providing water and wastewater services in rural areas of opportunity. A typical CDD would only benefit if it meets those narrow conditions, meaning it operates in a qualifying rural area and functions in a way that aligns with the statutory definition (or is structured similarly to an independent utility-focused district).

Chapter [TBD], Laws of Florida (HB 0655). This legislation creates a new exemption under Florida law (Section 70.90, Florida Statutes) that allows agencies to hold closed attorney-client meetings during the 90-day notice period for claims brought under the Bert J. Harris, Jr., Private Property Rights Protection Act. These closed meetings are limited to discussions between the agency and its attorney for purposes of settlement strategy or negotiation of private property rights claims. While the meetings are exempt from Florida’s Sunshine Law, they must still be recorded by a certified court reporter, fully transcribed, and later released as a public record once the claim is resolved or the statute of limitations expires if no settlement or litigation occurs.

The law also creates a temporary public records exemption for the transcripts, recordings, minutes, and related materials generated during these closed sessions, ensuring confidentiality during active negotiations. However, this exemption is not permanent; it is subject to future legislative review and sunsets in 2031 unless reenacted. The act takes effect July 1, 2026.

The law allows a CDD Board of Supervisors to hold closed attorney-client sessions when the CDD is facing a pre-suit claim under the Bert J. Harris, Jr., Private Property Rights Protection Act regarding topics such as land use impacts, infrastructure construction, easement disputes, and development-related claims that can trigger property rights assertions under the Bert Harris Act.

During these closed sessions, the CDD can privately discuss settlement strategy with its attorney without public disclosure of sensitive legal positions. However, the exemption is narrow and procedural. The CDD must still provide public notice of the meeting, the session must begin and end in an open meeting, and a certified court reporter must record everything discussed. Although the discussion is confidential at the time, the transcript becomes a public record once the claim is resolved or the statutory timeframe expires if no settlement or lawsuit is filed.

Chapter 2026-115, Laws of Florida (HB 1085). This legislation creates the Local Government Cybersecurity Protection Program within the Florida Digital Service to assist local governments in strengthening cybersecurity defenses, particularly against threats such as ransomware. It establishes a statewide grant and procurement program that allows eligible local governments to access cybersecurity-related information technology commodities and services through contracts managed by the Florida Digital Service, with a preference for fiscally constrained counties. The program also requires data-sharing agreements between the state and participating local governments to support threat detection, prevention, and incident response.

Local governments may either apply for grants or independently purchase cybersecurity services through state-negotiated contracts, though the local government remains responsible for any associated costs. The law further requires annual reporting to the Governor and Legislature on program participation, funding, and outcomes, ensuring oversight and transparency. The program is set to operate through 2031 unless reenacted. The act takes effect July 1, 2026.

This law applies to CDDs because CDDs are local governments for many operational purposes, including infrastructure, procurement, and administrative functions, and therefore fall within the category of eligible participants under the Local Government Cybersecurity Protection Program. CDDs would be able to access state-negotiated cybersecurity contracts and services through the Florida Digital Service to improve protection of district systems. Even if a CDD does not apply for a cybersecurity grant, it may still purchase cybersecurity commodities and services through the state contracts, which could help reduce costs and improve security standards. However, participation is optional rather than mandatory, and CDDs remain responsible for all costs associated with any purchases or services obtained under the program.

Chapter [TBD], Laws of Florida (SB 1180). This legislation makes several targeted but significant changes to the law governing CDDs under Chapter 190, Florida Statutes, with the most important impact being the creation of a formal recall process for elected board members. The bill’s primary feature is the creation of a new statutory section establishing a detailed procedure that allows qualified electors within a CDD to remove elected members of the board of supervisors through a recall process. The law limits recall to specific grounds such as malfeasance, misfeasance, neglect of duty, incompetence, drunkenness, permanent inability to perform duties, or conviction of certain felonies. It sets out a structured, multi-step process that begins with a petition signed by at least 10 percent of eligible voters, followed by verification of signatures, the preparation of a formal record of recall proceedings, and then a second petition requiring 15 percent of electors to trigger a recall referendum. If the referendum proceeds, a majority vote determines whether the board member is removed from office, and any resulting vacancy is filled according to existing statutory procedures. The legislation also imposes campaign finance requirements on recall efforts, establishes timelines, governs petition form and verification, allows limited

withdrawal of signatures, and creates penalties for fraud or misconduct in the petition process. In addition to the recall framework, the bill clarifies that CDD board members elected by residents are subject to recall, aligning CDD governance more closely with other forms of local government accountability. It also provides that individuals removed by recall, or who resign after a recall petition is filed, are ineligible for reappointment to the board for two years.

The legislation further revises the definition of “compact, urban, mixed-use district” under Section 190.003, Florida Statutes. The revised definition applies to districts consisting of a maximum of 75 acres located within a municipality and within either a qualified opportunity zone or a community redevelopment area. The amendment clarifies qualifying development thresholds by providing that such districts must include either at least 400,000 square feet of retail development and 500 residential units, or at least 250,000 square feet of commercial development and 500 affordable residential rental units for very-low-income, low-income, or moderate-income persons. This revision is significant for developers because it affects eligibility and structuring considerations for the creation of certain community development districts.

The legislation clarifies that restrictions on local regulation of synthetic turf do not prevent a CDD from enforcing private deed restrictions, preserving a CDD’s ability to uphold community standards through covenants. The act takes effect July 1, 2026.

This law applies directly to CDDs because it creates, for the first time, a formal statutory process that allows residents to recall elected members of a CDD board of supervisors. It introduces clear procedures, thresholds, and legal standards for removal, thereby increasing accountability of board members to district electors. The law also clarifies that CDDs may continue enforcing deed restrictions despite broader limits on local regulation of synthetic turf and updates certain statutory definitions affecting district formation and development. Overall, the most significant impact is the shift toward greater resident oversight and governance accountability within CDDs.

Chapter 2026-3, Laws of Florida (SB 290). This legislation revises multiple areas of state law, with a primary focus on agriculture, public safety, contractor regulation, and consumer protection. A significant component of the legislation strengthens contractor and vendor accountability by requiring contractors to pay subcontractors and suppliers within 45 days of receiving payment, or in accordance with contractual terms, and authorizing disciplinary action for noncompliance. Additionally, vendors that default on contracts, fail to pay subcontractors, or demonstrate repeated poor performance may be suspended or barred from public contracting for up to five years.

The bill further clarifies and reinforces how public entities may lawfully spend funds and administer contracts for public purposes. The legislation affirms that public funds may be used for core governmental infrastructure and improvements, such as public buildings, emergency shelters, affordable housing, and energy efficiency projects, thereby helping to define the scope of permissible capital projects and expenditures. At the same time, it places limitations on the use of public funds for certain privately owned facilities, reinforcing the principle that expenditures must primarily serve a valid public purpose rather than confer a disproportionate private benefit. The act takes effect July 1, 2026.

This law applies directly to CDDs because CDDs function as local units of special-purpose government that procure services, manage infrastructure, and enter into public contracts. Since a CDD regularly contracts for construction, maintenance, and infrastructure improvements, the new requirement that contractors timely pay subcontractors and suppliers directly affects how a CDD administers its contracts. In addition, the provisions allowing suspension or disqualification of nonperforming vendors from public contracting are relevant to CDD procurement practices, especially where the district adopts or mirrors state purchasing standards. CDDs routinely finance and construct infrastructure such as roadways, utilities, stormwater systems, and public facilities. Clarifications regarding allowable public expenditures, such as for government buildings, emergency shelters, and infrastructure, help define the scope of permissible CDD projects and may influence how CDDs’ structure future capital plans and bond-funded improvements.

Portions of the bill related to consumer protection and fraud prevention, including prohibitions on misrepresentation (such as impersonating officials), have indirect relevance. CDDs and District Management interact with residents, property owners, and contractors, so these provisions reinforce broader legal standards around transparency, proper representation, and avoidance of deceptive practices in district operations.

Chapter 2026-7, Laws of Florida (HB 399). This legislation is a comprehensive land use and development reform measure that primarily limits local government discretion in permitting, zoning, and development regulation while promoting consistency, affordability, and predictability in the development process. A central component of the legislation requires that application fees for development permits and orders imposed by counties and municipalities must be directly tied to the actual costs of reviewing and processing applications, must be publicly listed, and may not be based on construction value or project cost, thereby preventing fee structures that scale with development size rather than administrative expense. The act takes effect upon becoming law.
Even though CDDs do not exercise zoning or land use regulatory authority, the law applies to CDDs as infrastructure and service providers within the framework established by counties and municipalities. As a result, the bill’s restrictions on local governments, particularly those related to development permitting, zoning, and land development regulations, will shape the regulatory environment in which CDDs plan, finance, and construct infrastructure.

The provisions limiting development application fees to actual administrative costs may reduce overall project costs for developments within CDD boundaries, which can influence the scope and timing of infrastructure financed by the CDD, including roads, utilities, and stormwater systems. Similarly, the requirement for more objective and clearly defined compatibility standards, along with limits on discretionary denials, may create a more predictable entitlement process, allowing CDDs to better coordinate infrastructure planning with approved development timelines and reduce delays that can affect bond issuances or capital improvement programs.

Although Chapter 2026-7 does not directly regulate CDD powers or governance, it significantly affects the local government land use framework that CDDs rely on, thereby affecting development timing, infrastructure planning, financing, and overall project feasibility within district boundaries.

Chapter [TBD], Laws of Florida (HB 967). This legislation establishes a clear legislative intent that local governments must accept electronic forms of payment, including credit cards, debit cards, charge cards, and electronic funds transfers, and specifically requires units of local government to offer online payment options. This applies broadly to counties, municipalities, special districts, and other local government entities, as well as constitutional officers such as clerks of court and tax collectors, unless another form of payment is required by law.

The legislation also preserves existing authority allowing local governments to pass along processing fees to users who choose electronic payment methods and confirms that governments are not liable for verifying card validity or available funds when processing such transactions. Importantly, it mandates that if a local government accepts electronic payments, it must also maintain an online system for doing so, reinforcing a statewide push toward digital accessibility and standardized payment options.

This legislation requires CDDs that collect any type of payment, such as fees, user charges, amenity payments, permit-related charges, or other CDD revenues, to offer electronic payment options, including credit cards, debit cards, and electronic funds transfers. It also specifically requires that if a CDD accepts electronic payments at all, it must maintain a system for accepting those payments online, which may require updates to CDD websites, billing platforms, or third-party payment processors. The legislation also allows CDDs to continue passing through processing fees associated with electronic payments (such as credit card convenience fees), and it preserves their ability to require verification of payment validity and sufficient funds. However, it removes discretion in practice by making online payment capability a mandatory feature for any CDD that accepts electronic payments in any form.

For convenience, we have included copies of the legislation referenced in this memorandum. We request that you include this memorandum as part of the agenda packages for upcoming meetings of the governing boards of those special districts in which you serve as the District Manager and this firm serves as District Counsel. For purposes of the agenda package, it is not necessary to include the attached legislation, as we can provide copies to anyone requesting the same. Copies of the referenced legislation are also accessible by visiting this link: http://laws.flrules.org/.

BOARD OF SUPERVISORS MEETING DATES PORTOFINO ISLES COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2027
The Board of Supervisors of the Portofino Isles Community Development District will hold their regular meetings for the Fiscal Year 2027 at 10:00 a.m. the Newport Isles Clubhouse, 1856 SW Newport Isles Blvd., Port St. Lucie, FL 34953 on the second Tuesday of the following months

October 13, 2026
November 10, 2026
December 8, 2026
January 12, 2027
February 9, 2027
March 9, 2027
April 13, 2027
May 11, 2027
June 08, 2027
July 13, 2027
August 10, 2027
September 14, 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.portofinoislescdd.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.
Paul Winkeljohn Manager

Public Search Results
In the search results grid, organization names are linked to coordinator contact information. The O 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 O I  ]
Suborganization  v I Board of Supervisors	V

Sort by: PIO  Form Year  Filer Name v	Filing Requirement

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

238752	
2025	
Juan Azcona	
Portofino Isles Community Development District - Board of Supervisors0	
Form 1 with COE0	0	
Form 1 Not Filed	
Yim
.Eilin9i	

305562	
2025	
Edward A Clark	
Portofino Isles Community Development District - Board of Supervisors0	
Form 1 with COE0	0	
Form 1 Not Filed	
View Filing3	

292740	
2025	
Gerald Mirabile	
Portofino Isles Community Development District - Board of Supervisors 0	
Form 1 with COE 0	0	
Form 1 - 3/24/2026	
View
Eilin�	

292738	
2025	
Rohn Timm	
Portofino Isles Community Development District - Board of Supervisors0	
Form 1 with COE0	0	
Form 1 - 6/23/2026	
Yim
Filing�	

299443	
2025	
Frank R Wilson	
Portofino Isles Community Development District - Board of Supervisors0	
Form 1 with COE0	0	
Form 1 - 6/9/2026	�
Eilin�	

1•5of5			
Rows per page:	25�			«	0	»	

Per Florida Statute 190.006(3)(a)2.d., the number of registered voters in the Community Development District(s), based on the previous mapping forwarded by your organization, is provided below as of April 15, 2026. If any of your mapping information has changed, please forward the applicable documentation to our o�ice as soon as possible.

CDD NAME	REGISTERED VOTERS	
Bent Creek	480	
Cooper Creek	1,056	
Creekside	420	
Portofino Isles	1,300	
Portofino Landings	213	
Portofino Shores	788	
Reserve	1,275	
Veranda Landing	184	
River Place	736	
Tesoro	446	
Verano 1	1,454	
Verano 2	2,445	
Verano 3	1,376	
Verano 4	218	
Verano 5	0	
Verano Center	12	
Waterstone	836	

Memorandum To:	Portoﬁno Isles Board of Supervisors
From: District Management
Date: August 11, 2026
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2025 legislative session. Starting on October 1, 2025, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2026), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year
2026 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Portoﬁno Isles Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026
 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisors meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually, as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☑ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication. Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☑ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date, as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☑ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections

Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☑ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☑ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☑ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☑ No ☐
Goal 3.3: Annual Financial Audit

Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☑ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Portoﬁno Isles Community Development District

District Manager:		Date:	 Print Name:	 
Portoﬁno Isles Community Development District

Memorandum To:	Portoﬁno Isles Board of Supervisors
From: District Management
Date: August 11, 2026
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2026 legislative session. Starting on October 1, 2026, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2027), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year
2027 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Portoﬁno Isles Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027
 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible to the public as evidenced by corresponding documents on the CDD’s website.
Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Portoﬁno Isles Community Development District

District Manager:		Date:	 Print Name:	 
Portoﬁno Isles Community Development District

Portofino Isles
COMMUNITY DEVELOPMENT DISTRICT

Fiscal Year 2026
Check Register

Date	check #'s	Amount		

3/1-3/31	
2437-2444		
$28,219.77	
	ACH		$954.97	
4/1-4/30	2445-2457		$219,476.82	
5/1-5/31	2458-2466		$16,715.65	
6/1-6/30	2467-2479		$30,302.23	
	TOTAL		$295,669.44	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/03/26	PAGE	1
*** CHECK DATES 03/01/2026 - 06/30/2026 ***	PORTOFINO ISLES - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/06/26 00084	3/03/26 11142	202602 320-53800-46500	*	100.00
CNCT HYDRAWISE/RAIN SENSR
FLORIDA IRRIGATION SERVICES	100.00 002437

3/06/26 00020	2/27/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	
	3/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
377	202602 320-53800-12000	*	2,960.00
FEB 26 - FIELD MGMT
376	202603 310-51300-34000	*	4,403.08
MAR 26 - MGMT FEES
376	202603 310-51300-44000	*	200.00
MAR 26 - RENT
376	202603 310-51300-35100	*	97.42
MAR 26 - COMPUTER TIME
376	202603 310-51300-31300	*	243.50
MAR 26 - DISSEMINATION
376	202603 310-51300-49500	*	97.42
MAR 26 - WEBSITE ADMIN
376	202603 310-51300-42000	*	4.44
MAR 26 - POSTAGE
376	202603 310-51300-42500	*	.45
MAR 26 - COPIES
GOVERNMENTAL MANAGEMENT SERVICES -	8,006.31 002438
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/26 00072	3/01/26 351163B	202603 320-53800-49000	*	1,958.67 FOUNTAIN SERVICE QTRLY
3/06/26 2145034	202603 320-53800-49000	*	892.47
FOUNTAIN REPAIR
3/06/26 2145034	202603 300-13100-10200	*	892.46
FOUNTAIN REPAIR
THE LAKE DOCTORS, INC.	3,743.60 002439
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/26 00078	3/01/26 J030126- 202603 320-53800-46400	*	1,300.00 MAR 26 - PRESERVE MAINT
LAKE AND PRESERVE MANAGEMENT	1,300.00 002440
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/06/26 00014	3/06/26 2013	202603 300-20700-10100	*	4,269.10
TRANS TAX RECEIPTS 2013
PORTOFINO ISLES CDD	4,269.10 002441
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/31/26 00020	3/30/26 379	202603 320-53800-12000	*	2,960.00
MAR 26 - FIELD MGMT
GOVERNMENTAL MANAGEMENT SERVICES -	2,960.00 002442
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
3/31/26 00081	3/03/26 5929	202602 320-53800-52000	*	34.76
FEB 26 - CREDIT CARD
WELLS FARGO	34.76 002443
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
PORT -PORT ISLES--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/03/26	PAGE	2
*** CHECK DATES 03/01/2026 - 06/30/2026 ***	PORTOFINO ISLES - GENERAL FUND
BANK A GENERAL FUND

	AMOUNT	#	
*	2,080.00			
*	672.00			
*	672.00			
*	350.00			
*	2,016.00			
*	2,016.00			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS

3/31/26 00098	3/11/26	
	3/23/26	
	3/23/26	
	3/24/26	
	3/28/26	
	3/28/26	

0127	202603 320-53800-46201
NORTH SIDE ROSSER OAK TRM
0128	202603 320-53800-46201
PERIMETER WALL TRIM
0128	202603 300-13100-10200
PERIMETER WALL TRIM
0129	202603 320-53800-46201
CUT LAWN AT ROSTER GATE
0130	202603 320-53800-46201
JAMESPORT VEGETATION CLNG
0130	202603 300-13100-10200
JAMESPORT VEGETATION CLNG
YTA CONTRACTING TREE & ASPHALT	7,806.00 002444
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/26 00026	2/28/26 197438	202602 310-51300-31500	*	1,732.50
FEB 26 - GENERAL COUNSEL
3/31/26 198120	202603 310-51300-31500	*	797.50
MAR 26 - GENERAL COUNSEL
BILLING COCHRAN, P.A.	2,530.00 002445
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/26 00051	3/01/26 9689064	202603 320-53800-46200	*	1,925.00
MAR 26 - LANDSCAPE MAINT
4/01/26 9722568	202604 320-53800-46200	*	2,021.25
APR 26 - LANDSCAPE MAINT

- -	-	-	-	-	-	- - - - -	
*						4,403.08	

BRIGHTVIEW LANDSCAPE SERVICES, INC.	3,946.25 002446

4/22/26 00020	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	
	4/01/26	

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
378	202604 310-51300-34000
APR 26 - MGMT FEES
378	202604 310-51300-44000	*	200.00
APR 26 - RENT
378	202604 310-51300-35100	*	97.42
APR 26 - COMPUTER TIME
378	202604 310-51300-31300	*	243.50
APR 26 - DISSEMINATION
378	202604 310-51300-49500	*	97.42
APR 26 - WEBSITE ADMIN
378	202604 310-51300-42000	*	5.92
APR 26 - POSTAGE
378	202604 310-51300-42500	*	.30
APR 26 - COPIES

- - - - - - - -

GOVERNMENTAL MANAGEMENT SERVICES -	5,047.64 002447
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/26 00072	4/01/26 360766B	202604 320-53800-49000	*	1,958.67 FOUNTAIN SERVICE QTRLY
THE LAKE DOCTORS, INC.	1,958.67 002448
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
PORT -PORT ISLES--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/03/26	PAGE	3
*** CHECK DATES 03/01/2026 - 06/30/2026 ***	PORTOFINO ISLES - GENERAL FUND
BANK A GENERAL FUND
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/22/26 00078	4/01/26 J040126- 202604 320-53800-46400	*	1,300.00 APR 26 - PRESERVE MAINT
LAKE AND PRESERVE MANAGEMENT	1,300.00 002449
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/26 00012	4/22/26 2005	202604 300-20700-10100	*	21.77
TRANS TAX RECEIPTS 2005
PORTOFINO ISLES CDD	21.77 002450
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/26 00014	4/22/26 2013	202604 300-20700-10100	*	17,012.18
TRANS TAX RECEIPTS 2013
PORTOFINO ISLES CDD	17,012.18 002451
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/26 00081	4/03/26 5929	202603 320-53800-52000	*	71.77
MAR 26 - CREDIT CARD
WELLS FARGO	71.77 002452
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/26 00098	4/07/26 0131	202604 320-53800-46201	*	1,744.00
OAK TREES TRIMMING
YTA CONTRACTING TREE & ASPHALT	1,744.00 002453
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/22/26 00054	4/22/26 323070	202604 300-15100-10000	*	175,000.00
TRANSFER TO STATE BOARD
STATE BOARD OF ADMINISTRATION	175,000.00 002454
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00020	4/30/26 381	202604 320-53800-12000	*	2,960.00
APR 26 - FIELD MGMT
GOVERNMENTAL MANAGEMENT SERVICES -	2,960.00 002455
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00014	4/30/26 2013	202604 300-20700-10100	*	1,864.54
TRANS TAX RECEIPTS 2013
PORTOFINO ISLES CDD	1,864.54 002456
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 00098	4/27/26 0133	202604 320-53800-46201	*	6,020.00
BRIGATINE TREE TRIMMING
YTA CONTRACTING TREE & ASPHALT	6,020.00 002457
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00026	4/30/26 198523	202604 310-51300-31500	*	2,090.00
APR 26 - GENERAL COUNSEL
BILLING COCHRAN, P.A.	2,090.00 002458
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00051	5/01/26 9757589	202605 320-53800-46200	*	2,021.25
MAY 26 - LANDSCAPE MAINT
BRIGHTVIEW LANDSCAPE SERVICES, INC.	2,021.25 002459
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00009	5/12/26 9-294-14 202605 310-51300-42000	*	50.00
DELIVERIES THRU 5/01/26
FEDEX	50.00 002460
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
PORT -PORT ISLES--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/03/26	PAGE	4
*** CHECK DATES 03/01/2026 - 06/30/2026 ***	PORTOFINO ISLES - GENERAL FUND
BANK A GENERAL FUND

	AMOUNT	#	
*	4,403.08			
*	200.00			
*	97.42			
*	243.50			
*	97.42			
*	5.92			

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS
5/14/26 00020	5/01/26 380	202605 310-51300-34000
MAY 26 - MGMT FEES
5/01/26 380	202605 310-51300-44000
MAY 26 - RENT
5/01/26 380	202605 310-51300-35100
MAY 26 - COMPUTER TIME
5/01/26 380	202605 310-51300-31300
MAY 26 - DISSEMINATION
5/01/26 380	202605 310-51300-49500
MAY 26 - WEBSITE ADMIN
5/01/26 380	202605 310-51300-42000
MAY 26 - POSTAGE
GOVERNMENTAL MANAGEMENT SERVICES -	5,047.34 002461
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00078	5/01/26 J050126- 202605 320-53800-46400	*	1,300.00 MAY 26 - PRESERVE MAINT
LAKE AND PRESERVE MANAGEMENT	1,300.00 002462
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00014	5/14/26 2013	202605 300-20700-10100	*	621.51

- - - - - - - - 5/14/26 00015	PORTOFINO ISLES CDD
- - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/24/26 8158064	202604 310-51300-32300	-	-	-	-	-	-	-	-	-	- -
*	-	-	-	-	-	- - - - -	621.51
- - - - -	002463
- - -	
	US BANK																	3,905.94	002464	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - -	-	-	-	-	-	-	-	-	-	- -	-	-	-	-	-	- - - - -	- - - - -	- - -	
5/14/26 00081	5/03/26 5929	202604 320-53800-52000										*						103.61			
	APR 26 - CREDIT CARD																			

TRANS TAX RECEIPTS 2013

TRUSTEE FEES SERIES 2013

3,905.94

WELLS FARGO	103.61 002465
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
5/14/26 00098	4/30/26 0134	202604 320-53800-46201	*	1,576.00
OAK TREES TRIMMING
YTA CONTRACTING TREE & ASPHALT	1,576.00 002466
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00051	5/29/26 9810786	202605 320-53800-46200	*	250.00
EXTRA TRIMMING
6/01/26 9792460	202606 320-53800-46200	*	2,021.25
JUN 26 - LANDSCAPE MAINT
BRIGHTVIEW LANDSCAPE SERVICES, INC.	2,271.25 002467
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00013	5/28/26 103813	202604 310-51300-31100	*	6,958.48
APR 26 - ENGINEERING SVCS
CULPEPPER TERPENING, INC.	6,958.48 002468
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00020	5/26/26 383	202605 320-53800-12000	*	2,960.00
MAY 26 - FIELD MGMT
PORT -PORT ISLES--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/03/26	PAGE	5
*** CHECK DATES 03/01/2026 - 06/30/2026 ***	PORTOFINO ISLES - GENERAL FUND
BANK A GENERAL FUND

DATE	DATE	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	
	6/01/26	

CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...	VENDOR NAME	STATUS	AMOUNT	....CHECK.....
INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	#
382	202606 310-51300-34000	*	4,403.08
JUN 26 - MGMT FEES
382	202606 310-51300-44000	*	200.00
JUN 26 - RENT
382	202606 310-51300-35100	*	97.42
JUN 26 - COMPUTER TIME
382	202606 310-51300-31300	*	243.50
JUN 26 - DISSEMINATION
382	202606 310-51300-49500	*	97.42
JUN 26 - WEBSITE ADMIN
382	202606 310-51300-42000	*	5.92
JUN 26 - POSTAGE
382	202606 310-51300-42500	*	.30
JUN 26 - COPIES
GOVERNMENTAL MANAGEMENT SERVICES -	8,007.64 002469
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00021	6/02/26 29757	202606 310-51300-31200	*	600.00
ARBITRAGE S13 FYE03/31/26
GRAU AND ASSOCIATES	600.00 002470
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00072	5/01/26 369745B	202605 320-53800-49000	*	1,958.67 FOUNTAIN SERVICE QTRLY
5/28/26 2226714	202605 300-13100-10200	*	1,263.87
FOUNTAIN REPAIR
5/28/26 2226714	202605 320-53800-49000	*	1,263.88
FOUNTAIN REPAIR
6/01/26 378370B	202606 320-53800-49000	*	1,958.67 FOUNTAIN SERVICE QTRLY
THE LAKE DOCTORS, INC.	6,445.09 002471
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00078	6/01/26 J060126- 202606 320-53800-46400	*	1,300.00 JUN 26 - PRESERVE MAINT
LAKE AND PRESERVE MANAGEMENT	1,300.00 002472
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00014	6/04/26 06042026 202606 300-20700-10100	*	589.20
TRANS TAX RECEIPTS 2013
PORTOFINO ISLES CDD	589.20 002473
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00099	5/31/26 7735231	202605 310-51300-48000	*	147.04
GE 2026
USA TODAY MEDIA CORP.	147.04 002474
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/04/26 00098	5/07/26 0134-1	202605 320-53800-46201	*	872.00
2ND HALF OAK TREE TRIM
YTA CONTRACTING TREE & ASPHALT	872.00 002475
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
PORT -PORT ISLES--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/03/26	PAGE	6
*** CHECK DATES 03/01/2026 - 06/30/2026 ***	PORTOFINO ISLES - GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	STATUS		AMOUNT	....CHECK..... AMOUNT	#	
6/19/26 00026	5/31/26 199069	202605 310-51300-31500
BILLING COCHRAN, P.A.	*		500.00	
500.00 002476	
- - - - - - - - 6/19/26 00016	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/30/26 POSTAGE	202604 310-51300-42000
CHRIS CRAFT, TAX COLLECTOR	- - - - - - -
*	- - - -	- - - - - -	- - - - - - - -

56.58 002477	
- - - - - - - - 6/19/26 00072	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/18/26 2226711	202606 300-13100-10200
6/18/26 2226711	202606 320-53800-49000	- - - - - - -
*
*	- - - -	- - - - - -

1,263.88	- - - - - - - -	
	FOUNTAIN REPAIR
THE LAKE DOCTORS, INC.				2,527.75 002478	
- - - - - - - - 6/19/26 00081	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
6/03/26 5929	202605 320-53800-52000
WELLS FARGO	- - - - - - -
*	- - - -	- - - - - -	- - - - - - - -

27.20 002479	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - -	- - - -	- - - - - -	- - - - - - - -	
	TOTAL FOR	BANK A		294,714.47		

BANK A GENERAL FUND

MAY 26 - GENERAL COUNSEL

2025 TAX ROLL POSTAGE

56.58

FOUNTAIN REPAIR

1,263.87

MAY 26 - CREDIT CARD

27.20

PORT -PORT ISLES--	PPOWERS

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	8/03/26	PAGE	7
*** CHECK DATES 03/01/2026 - 06/30/2026 ***	PORTOFINO ISLES - GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	AMOUNT	....CHECK..... AMOUNT	#	
4/22/26 00025	2/28/26 FEB 26	202602 320-53800-43000	*	480.40		
	FEB 26 - ELECTRIC
3/31/26 MAR 26	202603 320-53800-43000	*
FLORIDA POWER & LIGHT - AUTOPAY	474.57	

954.97 080003	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - -	- - - - - - -	
	TOTAL FOR BANK Z	954.97		
	TOTAL FOR REGISTER	295,669.44		

BANK Z PORT ISLES AUTOPY

MAR 26 - ELECTRIC

PORT -PORT ISLES--	PPOWERS

Portofino Isles
Community Development District

Unaudited Financial Reporting
June 30, 2026

Table of Contents

1		Balance Sheet	

2-3	
	General Fund	

4	
	Debt Service Fund Series 2005	

5	
	Debt Service Fund Series 2013	

6	
	Capital Project Fund Series 2005	

7	
	Capital Project Fund Series 2013	

8-9	
	Month to Month	

10	
	Long Term Debt Report	

11	
	Assessment Receipt Schedule	

Combined Balance Sheet June 30, 2026

General
Fund

Debt Service
Fund

Capital Project
Fund

Totals
Governmental Funds

Assets:
Cash:
Operating Account

$	76,753	$	-	$	-	$

76,753

Allowance for Doubtfull Accounts	(61,091)	(541,192)	-	(602,283)	
Assessments Receivable	61,091	541,193	-	602,284	
Due from General Fund	-	-	-	-	
Due fron Debt Service	-	-	-	-	
Due from POA	14,327	-	-	14,327	
Due from SPE	0	-	-	0	
Investments:
State Board of Administration (SBA)	1,637,313	

-	

-	

1,637,313	
Series 2005
Reserve	-	

976	

-	

976	
Revenue	-	248,869	-	248,869	
Deferred Cost	-	45,881	-	45,881	
Construction	-	-	163	163	
Series 2013
Reserve	-	

253,388	

-	

253,388	
Interest	-	-	-	-	
Revenue	-	226,997	-	226,997	
Prepayment	-	130	-	130	
Bond Amortization	-	-	-	-	
Cost of Issuance	-	-	1,496	1,496	
Prepaid Expenses	-	-	-	-	
Deposits	-	-	-	-	
Total Assets	$	1,728,393	$	776,242	$	1,659	$	2,506,294	

Liabilities:		
Accounts Payable	$	6,700	$	-	$	-	$	6,700	
Due to Debt Service		25,664		-	-	25,664	
Due to Bondholders		-		7,071,320	-	7,071,320	
Deferred Revenue		-		(0)	-	(0)	
Total Liabilites	$	32,363	$	7,071,320	$	-	$	7,103,683	

Fund Balance:						
Nonspendable:						
Prepaid Items	$	-	$	-	$	-	$	-	
Deposits		-	-	-	-	
Restricted for:						
Debt Service	-	(6,295,078)	-	(6,295,078)	
Capital Project			1,659	1,659	
Assigned for:	
Capital Reserve Fund	-	-	-	-	
Capital Reserves	-	-	-	-	
Unassigned	1,696,030	-	-	1,696,030	
Total Fund Balances

Total Liabilities & Fund Balance	$	1,696,030

$	1,728,393	$	(6,295,078)

$	776,242	$	1,659

$	1,659	$	(4,597,390)

$	2,506,294	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:		
Special Assessments - Tax Roll	$	135,969	$	135,969	$	136,994	$	1,025	
Special Assessments - PY	-	-	(25,681)	(25,681)	
Direct Assessment - Lerner TH	39,178	-	-	-	
Interest Income	40,000	30,000	44,900	14,900	
Stormwater Rebate	150,000	112,500	236,708	124,208	
Other Income	-	-	1,226	1,226	
Total Revenues	$	365,147	$	278,469	$	394,148	$	115,678	

Expenditures:					
General & Administrative:					
Engineering	$	30,000	$	22,500	$	20,131	$	2,369	
Attorney	25,000	18,750	9,063	9,688	
Annual Audit	5,600	5,600	5,800	(200)	
Assessment Administration	1,061	1,061	1,061	-	
Arbitrage Rebate	1,200	1,200	1,200	-	
Dissemination Agent	2,922	2,191	2,192	(0)	
Trustee Fees	3,556	-	3,906	(3,906)	
Management Fees	52,837	39,628	39,628	0	
Information Technology	1,169	876	877	(0)	
Website Maintenance	1,169	876	877	(0)	
Telephone	100	75	-	75	
Postage & Delivery	500	375	196	179	
Insurance General Liability	8,552	8,552	7,932	620	
Printing & Binding	1,000	750	1	749	
Rental & Leases	2,400	1,800	1,800	-	
Legal Advertising	1,500	1,125	271	854	
Other Current Charges	300	225	252	(27)	
Office Supplies	225	169	-	169	
Dues, Licenses & Subscriptions	175	175	175	-	
Capital Outlay	300	300	-	300	
Total General & Administrative	$	139,565	$	106,229	$	95,360	$	10,868	

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Operations & Maintenance		
Field Expenditures
Salaries/Facility Management	
$	40,789	$	30,592	$	28,120	$	2,471	
Environmental Services	2,500	1,875	-	1,875	
Electric	13,000	9,750	4,095	5,655	
Repairs & Maintenance	24,710	18,533	4,387	14,146	
Landscaping Maintenance	37,840	28,380	17,864	10,516	
Landscaping - Replacement	40,000	30,000	23,041	6,959	
Irrigation System	15,000	11,250	1,221	10,029	
Lake/Fountain Maintenance	21,120	15,840	-	15,840	
Wetlands Maintenance	19,200	14,400	11,700	2,700	
Stormwater Maintenance	50,000	37,500	-	37,500	
Chemicals/Operating Supplies	6,600	4,950	1,690	3,260	
Contingencies	35,000	26,250	22,952	3,298	
Capital Outlay - Gates	-	-	305	(305)	
Subtotal Field Expenditures	$	306,499	$	229,874	$	115,374	$	114,500	

Reserve Expenditures
Wetlands	

$	-	$	-	$	-	$	-	
Brigatine	-	-	-	-	
Wall/Perimeter	-	-	-	-	
Drainage System	-	-	-	-	
Unassigned	$	50,000	$	37,500	$	-	$	37,500	
Subtotal Reserve Expenditures	$	50,000	$	37,500	$	-	$	37,500	
					
Total Operations & Maintenance	$	356,499	$	267,374	$	115,374	$	152,000	
					
Total Expenditures	$	496,063	$	373,603	$	210,734	$	162,869	
					
Excess (Deficiency) of Revenues over Expenditures	$	(130,917)	$	(95,133)	$	183,414	$	278,547	
					
Net Change in Fund Balance	$	(130,917)	$	(95,133)	$	183,414	$	278,547	
					
Fund Balance - Beginning	$	130,917		$	1,512,616		
					
Fund Balance - Ending	$	0		$	1,696,030		

Revenues:					
Special Assessments - Tax Roll	$	91,115	$	91,115	$	80,105	$	(11,010)	
Special Assessments - PY	-	-	85,132	85,132	
SPE Funding	450,000	805,525	805,525	-	
Interest Income	-	-	5,202	5,202	
Total Revenues	$	541,115	$	896,640	$	975,963	$	79,323	

Expenditures:					
(1) Interest Expense - 11/1	$	100,800	$	-	$	-	$	-	
(1) Interest Expense - 05/1	100,800	-	-	-	
(1)Principal Expense - 05/1	245,000	-	-	-	
Other Debt Service Costs	450,000	450,000	444,245	5,755	
Other Debt Service Costs - Lerner	-	-	409,151	(409,151)	
Total Expenditures	$	896,600	$	450,000	$	853,396	$	(403,396)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(355,485)	$	446,640	$	122,567	$	(324,073)	

Other Financing Sources/(Uses):					
Contributions - Other Sources	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	(355,485)	$	446,640	$	122,567	$	(324,073)	
					
Fund Balance - Beginning	$	355,485		$	(6,898,160)		
					
Fund Balance - Ending	$	0		$	(6,775,593)		

(1) Principal and Interest payments accrued, not paid.					

	Adopted	Prorated Budget	Actual		
	Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues:					
Special Assessments - Tax Roll	$	430,939	$	430,939	$	420,802	$	(10,137)	
Special Assessments - PY	-	-	(59,451)	(59,451)	
Prepayments	-	-	-	-	
Interest Income	-	-	15,983	15,983	
Total Revenues	$	430,939	$	430,939	$	377,334	$	(53,605)	

Expenditures:					
Interest Expense - 11/1	$	67,450	$	67,450	67,450	$	-	
Special Call - 11/1		-	5,000	(5,000)	
Interest Expense - 05/1	67,450	67,450	67,331	119	
Principal Expense - 5/1	300,000	300,000	300,000	-	
Other Debt Service Costs	5,922	5,922	5,922	(0)	
Total Expenditures	$	440,822	$	440,822	$	445,704	$	(4,882)	
					
Excess (Deficiency) of Revenues over Expenditures	$	(9,883)	$	(9,883)	$	(68,370)	$	(58,487)	

Other Financing Sources/(Uses):					
Transfer In/(Out)	$	-	$	-	$	-	$	-	
Total Other Financing Sources/(Uses)	$	-	$	-	$	-	$	-	
					
Net Change in Fund Balance	$	(9,883)	$	(9,883)	$	(68,370)	$	(58,487)	
					
Fund Balance - Beginning	$	303,528		$	548,885		
					
Fund Balance - Ending	$	293,645		$	480,515		

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues		
Developer Contributions Interest Income	$	-	$
-	-	$	4
-	-	$	4
-	
Total Revenues	$	-	$	-	$	4	$	4	

Expenditures:					
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	4	$	4	
					
Net Change in Fund Balance	$	-	$	4		
					
Fund Balance - Beginning	$	-	$	159		
					
Fund Balance - Ending	$	-	$	163		

Adopted	Prorated Budget	Actual	
Budget	Thru 06/30/26	Thru 06/30/26	Variance	

Revenues		
Developer Contributions Interest Income	$	-	$
-	-	$	38
-	-	$	38
-	
Total Revenues	$	-	$	-	$	38	$	38	

Expenditures:					
Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	
					
Excess (Deficiency) of Revenues over Expenditures	$	-	$	-	$	38	$	38	
					
Net Change in Fund Balance	$	-	$	38		
					
Fund Balance - Beginning	$	-	$	1,458		
					
Fund Balance - Ending	$	-	$	1,496		

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

Revenues:

Special Assessments - Tax Roll	$	-	$	-	$	111,501	$	11,478	$	2,201	$	1,934	$	4,311	$	353	$	5,217  $	-	$	-	$	-	$	136,994	
Special Assessments - PY	-	-	-	-	-	-	-	-	(25,681)	-	-	-	(25,681)	
Direct Assessment - Lerner TH	-	-	-	-	-	-	-	-	-	-	-	-	-	
Interest Income	5,367	5,020	5,002	4,891	4,377	4,848	4,722	5,426	5,248	-	-	-	44,900	
Stormwater Rebate	-	-	-	-	-	228,547	1,561	5,133	1,467	-	-	-	236,708	
Other Income	1,226	-	-	-	-	-	-	-	-	-	-	-	1,226	
Total Revenues	$	6,592	$	5,020	$	116,503	$	16,369	$	6,578	$	235,328	$	10,594	$	10,913	$	(13,750) $	-	$	-	$	-	$	394,148	

Expenditures:										
General & Administrative:										
Engineering	$	-	$	6,255	$	-	$	6,260	$	-	$	-	$	6,958	$	568	$	90  $	-	$	-	$	-	$	20,131	
Attorney	688	1,348	500	908	1,733	798	2,090	500	500	-	-	-	9,063	
Annual Audit	-	-	-	5,800	-	-	-	-	-	-	-	-	5,800	
Assessment Administration	1,061	-	-	-	-	-	-	-	-	-	-	-	1,061	
Arbitrage Rebate	-	-	-	600	-	-	-	-	600	-	-	-	1,200	
Dissemination Agent	244	244	244	244	244	244	244	244	244	-	-	-	2,192	
Trustee Fees	-	-	-	-	-	-	3,906	-	-	-	-	-	3,906	
Management Fees	4,403	4,403	4,403	4,403	4,403	4,403	4,403	4,403	4,403	-	-	-	39,628	
Information Technology	97	97	97	97	97	97	97	97	97	-	-	-	877	
Website Maintenance	97	97	97	97	97	97	97	97	97	-	-	-	877	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage & Delivery	4	4	2	57	-	4	63	56	6	-	-	-	196	
Insurance General Liability	7,932	-	-	-	-	-	-	-	-	-	-	-	7,932	
Printing & Binding	-	-	-	-	-	0	-	0	0	-	-	-	1	
Rental & Leases	200	200	200	200	200	200	200	200	200	-	-	-	1,800	
Legal Advertising	-	124	-	-	-	-	-	147	-	-	-	-	271	
Other Current Charges	69	70	51	-	-	-	8	-	55	-	-	-	252	
Office Supplies	-	-	-	-	-	-	-	-	-	-	-	-	-	
Dues, Licenses & Subscriptions Capital Outlay	175	-	-	-	-	-	-	-	-	-	-	-	175
-	
Total General & Administrative	$	14,971	$	12,841	$	5,594	$	18,666	$	6,774	$	5,844	$	18,066	$	6,312	$	6,292  $	-  $	-  $	-  $	95,360	

Operations & Maintenance											
Field Expenditures
Salaries/Facility Management	
$	2,960	
$	2,960	
$	2,960	
$	4,440	
$	2,960	
$	2,960	
$	2,960	
$	2,960	
$	2,960  $	-	$	-	$	-	$	28,120	
Environmental Services	-	-	-	-	-	-	-	-	-	-	-	-	-	
Electric	391	31	908	414	480	475	460	488	448	-	-	-	4,095	
Repairs & Maintenance	-	-	4,045	200	142	-	-	-	-	-	-	-	4,387	
Landscaping Maintenance	1,925	1,925	1,925	1,925	1,925	1,925	2,021	2,271	2,021	-	-	-	17,864	
Landscaping - Replacement	3,125	3,400	-	-	-	5,118	9,340	872	1,186	-	-	-	23,041	
Irrigation System	-	-	-	1,121	100	-	-	-	-	-	-	-	1,221	
Lake/Fountain Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Wetlands Maintenance	1,300	1,300	1,300	1,300	1,300	1,300	1,300	1,300	1,300	-	-	-	11,700	
Stormwater Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Chemicals/Operating Supplies	-	653	756	43	-	107	104	27	-	-	-	-	1,690	
Contingencies	1,865	1,959	1,959	1,959	3,956	2,851	1,959	3,223	3,223	-	-	-	22,952	
Dues & Licenses	-	-	-	-	-	-	-	-	-	-	-	-	-	
Rosser Entrance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Capital Outlay - Gates	-	-	-	-	305	-	-	-	-	-	-	-	305	
Subtotal Field Expenditures	$	11,566	$	12,228	$	13,852	$	11,402	$	11,168	$	14,735	$	18,143	$	11,141	$	11,138  $	-  $	-  $	-  $	115,374	

	Oct		Nov		Dec		Jan		Feb		March		April		May		June		July			Aug			Sept			Total	
Reserve Expenditures
Unassigned		
-		
-		
-		
-		
-		
-		
-		
-		
-			
-			
-			
-		
-	
Subtotal Reserve Expenditures	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$		-	$		-	$		-	$	-	
																														
Total Operations & Maintenance	$	11,566	$	12,228	$	13,852	$	11,402	$	11,168	$	14,735	$	18,143	$	11,141	$	11,138	$		-	$		-	$		-	$	115,374	
																														
Total Expenditures	$	26,537	$	25,069	$	19,446	$	30,068	$	17,942	$	20,579	$	36,209	$	17,453	$	17,430	$		-	$		-	$		-	$	210,734	
																														
Excess (Deficiency) of Revenues over Expenditures	$	(19,944)	$	(20,049)	$	97,057	$	(13,699)	$	(11,364)	$	214,749	$	(25,615)	$	(6,541)	$	(31,180)	$		-	$		-	$		-	$	183,414	
																														
Net Change in Fund Balance	$	(19,944) $	(20,049) $	97,057	$	(13,699) $	(11,364) $	214,749	$	(25,615) $	(6,541) $	(31,180) $		-	$		-	$		-	$	183,414	

Portofino Isles
Community Development District Long Term Debt Report

	Series 2005, Special Assessment Bonds (Court Project)		

Original Issue Amount:	
$6,375,000		
Interest Rate:	5.600%		
Maturity Date:	5/1/2036		
Reserve Fund Definition	Lesser of:		
	(i) Max Annual Debt Service for Bonds Outstanding		
	(ii) 125% of Average Debt Service for Bonds Outstanding		
	(iii) 10% of Original proceeds		
Reserve Fund Requirement	$440,880  (Default)		
Reserve Fund Balance	$976		
Bonds Outstanding		$6,375,000	
Less: Principal Payment - 5/1/07		($85,000)	
Less: Principal Payment - 5/1/08		($90,000)	
Less: Principal Payment - 5/1/09		($95,000)	
Current Bonds Outstanding		$6,105,000	

Series 2013, Special Assessment Revenue Refunding Bonds

Original Issue Amount:	$5,730,000
Interest Rate:	3.500% - 4.750%
Maturity Date:	5/1/2033
50% of Max Annual Debt Service Requirements @ date of issuance
Reserve Fund Definition
Reserve Fund Requirement	$216,325
Reserve Fund Balance	$253,388

Bonds Outstanding	$5,730,000
Less: Principal Payment - 5/1/14	($205,000)
Less: Principal Payment - 5/1/15	($210,000)
Less: Special Call 11/1/15	($5,000)
Less: Principal Payment - 5/1/16	($215,000)
Less: Principal Payment - 5/1/17	($220,000)
Less: Principal Payment - 5/1/18	($225,000)
Less: Principal Payment - 5/1/19	($230,000)
Less: Special Call 11/1/21	($5,000)
Less: Principal Payment - 5/1/20	($235,000)
Less: Principal Payment - 5/1/21	($245,000)
Less: Special Call 5/1/21	($5,000)
Less: Principal Payment - 5/1/22	($255,000)
Less: Principal Payment - 5/1/23	($260,000)
Less: Special Call 11/1/23	($5,000)
Less: Principal Payment - 5/1/24	($275,000)
Less: Principal Payment - 5/1/25	($290,000)
Less: Special Call 11/1/25	($5,000)
Less: Principal Payment - 5/1/26	($300,000)	
Current Bonds Outstanding	$2,540,000	

Portofino Isles
COMMUNITY DEVELOPMENT DISTRICT

	Gross Assessments	$	144,649.12	$	96,930.80	$	458,445.84	$	700,025.76	
	Net Assessments	$	135,970.17	$	91,114.95	$	430,939.09	$	658,024.21	
ON ROLL ASSESSMENTS	
allocation in %	
20.66%	
13.85%	
65.49%	
100.00%	

Special Assessment Receipts - St. Lucie County Fiscal Year 2026

Date	
Gross Amount	Discoumt/ (Penalty)	
Commission	
Interest	
Net Receipts	
O&M Portion	2005		Debt Service	2013		Debt Service	
Total	

11/10/25	
$	8,734.05	
$	370.47	
$	167.27	
$	-	
$	8,196.31	
$	1,851.62	
$	-	
$	6,344.69	
$	8,196.31	
11/17/25	24,640.34	985.68	473.10	-	23,181.56	5,032.18	1,470.85	16,678.54	23,181.56	
11/21/25	26,374.72	1,055.03	506.38	-	24,813.31	5,400.80	1,470.85	17,941.66	24,813.31	
12/02/25	19,812.58	792.55	380.41	-	18,639.62	4,210.85	-	14,428.77	18,639.62	
12/08/25	19,123.72	764.94	367.17	-	17,991.61	1,812.28	16,179.33	-	17,991.61	
12/08/25	381,547.86	15,262.57	7,325.71	-	358,959.58	81,092.14	-	277,867.44	358,959.58	
12/12/25	47,675.94	1,907.16	915.37	-	44,853.41	9,928.04	1,470.85	33,454.53	44,853.41	
12/19/25	6,239.34	242.04	119.95	-	5,877.35	1,327.75	-	4,549.60	5,877.35	
12/31/25	3,935.76	76.36	118.06	-	3,741.34	845.20	-	2,896.14	3,741.34	
01/06/26	2,386.26	71.58	46.29	-	2,268.39	512.45	-	1,755.94	2,268.39	
01/09/26	-	-	-	363.54	363.54	78.06	29.23	256.26	363.54	
01/09/26	3,075.97	92.30	59.67	-	2,924.00	660.56	-	2,263.44	2,924.00	
01/09/26	74,203.75	-	-	-	74,203.75	8,695.13	57,960.39	7,548.23	74,203.75	
01/16/26	3,764.31	-	-	-	3,764.31	850.39	-	2,913.92	3,764.31	
01/26/26	1,549.50	30.99	30.37	-	1,488.14	336.18	-	1,151.96	1,488.14	
01/30/26	1,590.84	31.82	31.18	-	1,527.84	345.15	-	1,182.69	1,527.84	
02/06/26	3,853.08	77.06	75.52	-	3,700.50	835.98	-	2,864.52	3,700.50	
02/13/26	1,590.84	31.82	31.18	-	1,527.84	345.15	-	1,182.69	1,527.84	
02/23/26	3,288.02	49.57	65.45	-	3,173.00	507.80	1,501.49	1,163.71	3,173.00	
02/27/26	2,344.92	31.41	46.27	-	2,267.24	512.19	-	1,755.05	2,267.24	
03/06/26	3,345.02	31.00	66.28	-	3,247.74	733.69	-	2,514.05	3,247.74	
03/12/26	3,181.68	63.16	23.85	-	3,094.67	699.11	-	2,395.56	3,094.67	
03/20/26	1,508.16	-	30.16	-	1,478.00	333.89	-	1,144.11	1,478.00	
03/27/26	754.08	-	15.08	-	739.00	166.95	-	572.05	739.00	
04/03/26	3,209.00	-	64.18	-	3,144.82	710.44	-	2,434.38	3,144.82	
04/09/26	-	-	-	47.07	47.07	7.60	21.77	17.70	47.07	
04/09/26	4,672.57	5.83	93.33	-	4,573.41	1,033.17	-	3,540.24	4,573.41	
04/13/26	9,106.34	-	182.13	-	8,924.21	2,016.06	-	6,908.15	8,924.21	
04/24/26	2,386.26	(71.58)	49.16	-	2,408.68	544.14	-	1,864.54	2,408.68	
05/01/26	795.42	(23.86)	16.39	-	802.89	181.38	-	621.51	802.89	
05/15/26	754.08	(22.62)	15.54	-	761.16	171.95	-	589.21	761.16	
06/08/26	1,401.09	(36.19)	28.73	-	1,408.55	318.20	-	1,090.35	1,408.55	
06/22/26	29,152.50	(874.48)	600.54	-	29,426.44	4,890.32	12,624.73	11,911.40	29,426.44	
					-	-	-	-	-	
					-	-	-	-	-	
					-	-	-	-	-	
					-	-	-	-	-	
					-	-	-	-	-	
					-	-	-	-	-	
					-	-	-	-	-	
					-	-	-	-	-	
					-	-	-	-	-	
					-	-	-	-	-	
	$	695,998.00	$	20,944.61	$	11,944.72	$	410.61	$	663,519.28	$	136,986.81	$	92,729.48	$	433,802.99	$	663,519.28	

$

94.95%
35,335.43

Percent Collected Balance Remaining to Collect