020121 Virtual Study Session Mins Adopted • North wor
Augusta
South Carolina's Riuerfront
MINUTES OF FEBUARY 1, 2021
Robert A. Pettit, Mayor
J. Robert Brooks, Councilmember
Pat C. Carpenter, Councilmember
Fletcher L. Dickert, Councilmember
David W. McGhee, Councilmember
Eric H. Presnell, Councilmember
Kevin W. Toole, Councilmember
ORDER OFBUSINESS
• VIRTUAL STUDY SESSION
The virtual study session for the City Council meeting of the City of North Augusta of February
1,2021,having been duly publicized,was called to order by Mayor Pettit at 5:30 p.m.and streamed
online for public viewing at the City Facebook page:"City ofNorth Augusta—Public Information"
and City YouTube page: "City of North Augusta Public Information." The study session
adjourned at 7:00 p.m.
Per Section 30-4-80(e) notice of the meetings was sent out by email to the current maintained
"Agenda Mailout" list consisting of news media outlets and individuals or companies requesting
notification. Notice of the meetings was also posted on the outside doors of the Municipal Center,
the main bulletin board of the Municipal Center located on the first floor, and the City of North
Augusta website.
Members present were Mayor Pettit, Councilmembers Brooks, Carpenter, Dickert, McGhee,
Presnell, and Toole.
Also in attendance were James S. Clifford, City Administrator; Rachelle Moody, Assistant City
Administrator; Kelly F. Zier, City Attorney; Cammic T. Hayes, Chief Financial Officer; John C.
Thomas,Director of Public Safety;Thomas C.Zeaser,Director of Engineering and Public Works;
Richard L.Meyer,Director of Parks,Recreation,and Tourism;Lillian E. (Libby)Hodges,Director
of Planning and Development; J.D. McCauley, Manager of Human Resources; Ricky Jones,
• Manager of Information Technology and Sharon Lamar, City Clerk.
Minutes of Study Session of February 1,2021
ITEM 1. PUBLIC SAFETY: Aiken County Ambulance Service—Council Update
Clay Killian, Aiken County Administrator, updated Council on the Aiken County Ambulance
• Service. He explained the County operates nine emergency ambulances and partners with South
Star, Golden Cross and Aiken Rescue, Inc. ambulance services to provide emergency services
throughout the entire county. The emergency service calls are dispatched from the Aiken County
Sherriff department. All ambulances, public and private, use the same radios. The private
companies' trucks and equipment are vetted by the County before a partnership is offered. Mr.
Killian added there are approximately 20 person currently attending classes for EMT and
Paramedic accreditation to be completed in April. Councilmember Dickert thanked the County
for the improvements made in the service. Councilmember Carpenter asked about the closest
station to North Augusta. Mr.Killian replied there is a station in the Belvedere area.
ITEM 2 CITY COUNCIL AGENDA: Items on the February 1,2021 Council
Agenda-Council Discussion
City Administrator,Jim Clifford,led Council's discussion of the February 1,2021 regular meeting
agenda.
ITEM 3. FINANCE: MID Annual Assessment—Presentation to Council
Cammie Hayes, Chief Financial Officer, presented to Council an explanation of the Annual
Assessment Report for the Ballpark Village Municipal Improvement District.
• Please see ATTTACHMENT#3 for a copy of the slide presentation and supporting documents.
ITEM 4 LEGAL: Executive Session—Request of the City Administrator
At 6:22 pm on the motion of Mayor Pettit, second of Councilmember Presnell, Council entered
into an executive session for the purpose of:
(2) Discussion of negotiations incident to proposed contractual arrangements and proposed
sale or purchase of property, the receipt of legal advice where the legal advice relates to a
pending, threatened, or potential claim or other matters covered by the attorney-client
privilege, settlement of legal claims, or the position of the public agency in other adversary
situations involving the assertion against the agency ofa claim
Also in attendance were Jim Clifford, City Administrator; Rachelle Moody,Assistant City
Administrator; Kelly Zier, City Attorney; J.D. McCauley,Manager of Human Resources, Ricky
Jones, Manager of Information Technology; and Sharon Lamar, City Clerk.
Discussion was related to the Master Development Agreement of March 15, 2017 related to the
Ballpark Village
• Upon returning to open session, council did not take action on matters discussed in Executive
Session.
Minutes of Study Session of February 1,2021
The study session adjourned at 7:00 pm.
• APPROVED THIS_DAY OF Respectfully submitted,
2021
Sharon Lamar
Robert A. Pettit, Mayor City Clerk
•
•
BALLPARK VILLAGE MUNICIPAL IMPROVEMENT DISTRICT
CITY OF NORTH AUGUSTA, SOUTH CAROLINA
•
ANNUAL ASSESSMENT REPORT AND
AMENDMENT OF THE ASSESSMENT ROLL FOR
2020-2021 ASSESSMENT YEAR
Prepared By:
MUNICAP,INC.
January 27,2021
•
• Ballpark Village Municipal Improvement District
City of North Augusta, South Carolina
Annual Assessment Report and
Amendment of the Assessment Roll for
2020-2021 Assessment Year
INTRODUCTION
The Ballpark Village Municipal Improvement District(the"Improvement District"),located
in the City of North Augusta, South Carolina (the "City', was created by Ordinance No. 2016-23
(the "Improvement District Ordinance's enacted by the City Council of the City of North Augusta
(the"City Councin on February 6,2017. The Improvement District Ordinance also authorized the
imposition of the Assessment(s) on the Assessed Property within the Improvement District and
approved an Assessment Roll listing the parcels in the Improvement District and the amount of the
Assessment imposed upon each such parcel. As more fully explained in the Report on the
Reasonable Basis of the Special Assessment, approved by the Improvement District Ordinance, the
Assessments were set to equal estimated tax increment finance revenues from the parcels of real
property within the Improvement District.
To defray the costs of public improvements to be provided for the Improvement District,
the North Augusta Public Facilities Corporation (the "Corporation') issued its 569,450,000
installment purchase revenue bonds on May 16, 2017 (the "Series 2017B Bonds', pursuant to a
Resolution of the Board of Directors of the Corporation adopted on February 20, 2017.
• Simultaneously with the issuance of the Series 2017B Bonds, the City issued its $43,412,000 tax
increment financing obligation to the Corporation (the "2017 TIF Obligation'). The 2017 TIF
Obligation constitutes a Borrowing as that term is defined in the Rate and Method of
Apportionment of Assessment, Appendix A of the Assessment Roll (the "Rate and Method'). By
Ordinance enacted on February 6, 2017,the City Council approved the issuance of the Series 2017B
Bonds and the 2017 TIF Obligation and authorized the City to enter into the various documents and
instruments necessary to effectuate the issuance by the Corporation of the Series 2017B Bonds and
by the City of the 2017 TIF Obligation.
The City previously established a tax increment finance district (the 'TIF District") in
accordance with Title 31,Chapter 6 of the Code of Laws of South Carolina 1976,as amended,which
is also known as the Tax Increment Financing Law. The TIF District encompasses approximately
457 acres,including the Improvement District. Pursuant to the Tax Increment Financing Law, the
private projects in the Improvement District and other private projects within the TIF District are
expected to produce annual tax increment financing district revenues (``TIF Revenues'D for the City
that will secure the 2017 TIF Obligation. In consideration for the Corporation issuing the Series
2017B Bonds and entering into the documents related thereto, the City issued the 2017 TIF
Obligation to the Corporation,and the Corporation in turn assigned all right,title and interest in the
2017 TIF Obligation to the trustee for the Series 2017B Bonds, which assignment caused the 2017
TIF Obligation to become part of the security for the Series 2017B Bonds_ In accordance with the
terms and conditions set forth in the documents relating to the Series 2017B Bonds,each payment by
the City of TIF Revenues pursuant to the 2017 TIF Obligation shall constitute dollar for dollar credit
against the City's obligation to make payments under the documents relating the Series 2017B Bonds.
The Assessments shall be billed on an annual basis in accordance with the Rate and Method.
Pursuant to the Rate and Method, the Assessments on each Parcel within the Improvement District
•
1
• are due and payable each year as the Annual Parcel Assessment The sum of the Annual Parcel
Assessment for all Parcels equals the Annual Assessment. The Annual Assessment for each year is
shown in the updated Appendix B-2 of the Assessment Roll, attached to this report.Pursuant to the
Rate and Method, the portion of the Annual Parcel Assessment to be billed and collected shall be
calculated in each Assessment Year. In general,as further described below,in each Assessment Year
the Annual Parcel Credit shall be subtracted from the Annual Parcel Assessment for each Parcel;the
resulting amount shall equal the Annual Payment, which is to be billed and collected from the
Assessed Property in the Improvement District The Annual Parcel Assessment, the Annual Parcel
Credit and the Annual Payment for each Parcel are shown in the updated Appendix B-1 of the
Assessment Roll,attached to this report
In order to facilitate the collection of the Assessment, the City shall update Appendix B-1
and B-2 of the Assessment Roll each Assessment Year to reflect (i) the current Parcels in the
Improvement District, (i) the Assessment for each Parcel, including any adjustments to the
Assessment as provided for in Section C; Crh) the Annual Assessment; (iv) the Annual Parcel
Assessment for each Parcel, (v) the Annual Payment to be collected from each Parcel for the current
Assessment Year,(vi)prepayments of the Assessment as provided for herein,and(vi)termination of
the Assessment as provided for herein.This report has been prepared to meet these requirements for
the 2020-2021 Assessment Year.Through its approval of this report, City Council is confirming the
Annual Payment and the updated Assessment ROIL
Capitalized terms used but not defined herein are defined in the Rate and Method.
I-CURRENT PARCELS IN THE IMPROVEMENT DISTRICT
• Based on information provided by Aiken County, five additional Parcels were created in
calendar year 2019.The previous version of this report,prepared on February 11, 2020,approved by
City Council on February 17,2020, specified these five Parcels and the allocation of the Assessment
to each, prepared in accordance with the Rate and Method. These five Parcels have been added to
the Assessment Roll for the 2020-2021 Assessment Year.
The updated Appendix B-1, attached to this report, lists the Parcels in the Improvement
District for which the Annual Payment for the 2020-2021 Assessment Year may be billed.
The City is unaware of any real property parcels created from subdivisions in calendar year
2020. To the extent that any Parcel were created in 2020, such Parcels will be added to the
Assessment Roll for the following Assessment Year.
II-ASSESSMENT ON EACH PARCEL
The Assessment for each Parcel is shown on Appendix B-1, attached to this report. The
Assessment on each Parcel shown on Appendix B-1 has been updated in accordance with the Rate
and Method. In particular, the Assessment on each Parcel is reduced by the amount of the Annual
Parcel Assessment for the Parcel for the prior Assessment Year.
As of December 31, 2020, the Annual Payments billed by the City for the prior Assessment
Year that are specified in the following table remain unpaid and due to the City.
•
2
• Table A
List of Outstanding Annual Payments from Prior Year
Prior Assessment Year Annual
Parcels Payment,plus penalty and interest
007 13 42 003 $456,021.98
007 14 19 005 $149,443.27
007 14 19 007 $74,773.81
007 17 02 004 $21,306.49
007 17 02 006 $5,446.00
007 17 02 008 $53,917.45
007 18 05 002 $145,922.19
Total $906,831.19
III-ANNUAL ASSESSMENT
The Annual Assessment for each Assessment Year is shown on Appendix B-2, attached to
this report.
As indicated above,the Annual Assessment is the sum of the Annual Parcel Assessment for
. all Parcels in the Improvement District.For the 2020-2021 Assessment Year,the Annual Assessment
equals$1,591,276.75,as shown on Appendix B-2.
IV-ANNUAL PARCEL ASSESSMENT FOR EACH PARCEL
The Annual Parcel Assessment for each Parcel for the 2020-2021 Assessment Year is shown
on Appendix B-1, attached to this report The Annual Parcel Assessment for the Parcels for 2020-
2021 Assessment Year which are shown on Appendix B-1 are generally consistent with the amounts
specified in the original Assessment Roll, with updates for prior allocations of the Assessments
resulting from prior subdivisions of the Parcels.
V-ANNUAL PAYMENT
The Annual Payment for each Parcel for the 2020-2021 Assessment Year is shown on
Appendix B-1,attached to this report.
The Annual Payment is defined in the Rate and Method as follows:
"The Annual Payment means for each Parcel, the portion of the Annual
Parcel Assessment to be collected each Assessment Year calculated as
provided for in Section D."
As specified in Section D of the Rate and Method, the Annual Payment is calculated as
follows:
•
3
• "First Step: The Administrator shall calculate the Annual Revenue Requirement If the
Annual Revenue Requirement is less than the Annual Assessment, the Annual Parcel
Assessment on every Parcel shall be decreased on a pro-rated basis such that the Annual
Assessment equals the Annual Revenue Requitement
Second Step: The Administrator shall calculate the Tax Revenues for each Parcel in the
Improvement District If the sum of the Tax Revenues for all Parcels is greater than or
equal to the Annual Assessment,then the Annual Payment for all Parcels shall equal zero
(50.00).
Third step: If the sum of the Tax Revenues for all Parcels is less than the Annual
Assessment, then the Annual Payment for each Parcel shall equal Parcel's Annual Parcel
Assessment less the Parcel's Annual Parcel Credit"
The remainder of this Section V describes the calculation of the Annual Payment pursuant
to steps described above.
First Step
As indicated above,the fast step in the calculation of the Annual Payment is to compare the
Annual Revenue Requirement to the Annual Assessment. The Annual Assessment equals
$1,591,276.75.The Annual Revenue Requirement is defined in the Rate and Method as follows:
"The Annual Revenue Requirement means for any Assessment Year, the
sum of the following: (1) Debt Service Expenses and (2) Administrative
Expenses; less the sum of Other Available Funds and Other Ballpark
• Village Revenues."
Table B below provides a calculation of the Annual Revenue Requirement for the 2020-
2021 Assessment Year.Each of these numbers is explained in the following sections.
Table B
Annual Revenue Requirement
Debt Service Expenses
Series 2017 TIF Obligation
Interest payment on April 15,2021 $1,059,527.00
Interest payment on October 15,2021 $1,059,527.00
Principal payment on October 15,2021 $203,000.00
Subtotal Debt Service Expenses $2,322,054.00
Administrative Expenses $50,000.00
Subtotal expenses $2,372,054.00
Other Available Funds $0.00
Other Ballpark Village Revenues $0.00
Subtotal of available funds $0.00
Annual Revenue Requirement $2,372,054.00
•
4
• Debt Senice Expenses
Debt service includes the semi-Annual interest payments due on the 2017 TIF Obligation on
April 15, 2021 and on October 15, 2021. The interest payment on the 2017 TIF Obligation due on
April 15,2021 is$1,059,527.00 and the interest payment on the 2017 TIF Obligation due on October
15, 2021 is $1,059,527.00. There is a principal payment in the amount of$203,000.00 due for the
2017 Obligation on October 15, 2021.As a result, total debt service on the 2017 TIF Obligation is
$2,322,054.00.
Administrative Expenses
Administrative Expenses is defined in the Rate and Method as follows:
"Administrative Expenses means the actual or budgeted costs, as
applicable, directly related to the administration of the Improvement
District,which may include but are not limited to the following: the costs of
computing the Annual Payments; the costs of collecting the Annual
Payments (whether by the City or otherwise);the costs of the Administrator
in the discharge of their duties; the costs of the City of complying with
arbitrage rebate requirements; the costs of the City of complying with
securities disclosure requirements; and any other costs of the City in any
way related to the administration and operation of the Improvement
District, including, without limitation, the costs of legal counsel and other
consultants and advisors, and costs related to commencing foreclosure and
pursuing collection of delinquent Annual Payments,including contingencies
and reserves for Administrative Expense as deemed appropriate by the City
• Council"
Estimated Administrative Expenses include payments to the trustee of the Series 2017B
Bonds, payments to the administrator of the Improvement District, legal fees for the Improvement
District and miscellaneous expenses for the administration of the Improvement District, including
but not limited to expenses related to the collection of the Annual Payment and other expenses of
the City. The annual charges of the trustee are estimated to be$5,000.00.The estimated annual total
of the Administrative Expenses from the administrator of the Improvement District and from
attorneys which assist the City with the Improvement District is $40,000.00. Miscellaneous
Administrative Expenses are estimated to be $5,000.00. Accordingly, total Administrative Expenses
for the 2020-2021 Assessment Year are estimated to be$50,000.00.
Other A vdlable Funds
Other Available Funds is defined in the Rate and Method as follows:
"Other Available Funds means capitalized interest,interest earnings on any
trust account in connection with the Borrowings and any other funds
deposited to a trust account in connection with the Borrowings that are
available to meet the Annual Revenue Requirement in any given
Assessment Year."
The City has indicated that as of January 21,2021 there are no other funds available to meet
the Annual Revenue Requirement and therefore Other Available Funds equals zero ($0.00).
5
• OtherBaloark Village Revenues
Other Ballpark Village Revenues is defined in the Rate and Method as follows:
"Other Ballpark Village Revenues means legally available funds determined
on an annual basis potentially beginning in the 6th Assessment Year that
result from parcels of real property or activity within the Improvement
District and are designated as "Other Ballpark Village Revenues" by City
Council, in its sole discretion, by resolution to meet the Annual Revenue
Requirement in any given Assessment Year."
In that the 2020-2021 Assessment Year is prior to the 6&Assessment Year, Other Ballpark
Village Revenues equals zero($0.00).
As shown in Table B above, the Annual Revenue Requirement equals $2,372,054.00. This
amount is greater than the Annual Assessment of $1,591,276.75. As such, the potential resulting
action of the fast step (to reduce the Annual Parcel Assessment on a pro rata basis, as explained
above) is not implemented.
Second Step
As indicated above, the second step in the calculation of the Annual Payment is to compare
the sum of the Tax Revenues for all Parcels to the Annual Assessment. The Annual Assessment
equals$1,591,276.75.
Tax Revenues is defined in the Rate and Method as follows:
"Tax Revenues means for each Parcel the actual or estimated annual real
property tax revenues expected to be collected for the specific Assessment
Year and available to be applied to the repayment of the Borrowings,
pursuant to the Redevelopment Plan and as described in the Development
Agreement. The calculation of the Tax Revenues fox each Parcel will
exclude (1) any deductions for the base assessed value of the tax increment
finance district or the base assessed value of the Parcel or the Parcel's
parent parcel at the creation of the tax increment finance district and (2)
other tax revenues that are not available for the Redevelopment Plan."
The calculation of the Tax Revenues for each parcel is shown in Appendix C, attached to
this report. As further explained on Appendix C, the calculation of the Tax Revenues utilizes the
following information:
• The assessed value of the Parcels as provided by the Aiken County Tax Assessor
• A total millage rate of$0.2764 per$1 of assessed value.
As shown in Appendix C,the sum of the Tax Revenues for all Parcels equals $1,268,322.21,
which is less than the Annual Assessment of $1,591,276.75. As such, the potential result of the
second step(that the Annual Payment for all Parcels equals zero)is not implemented.
Third Step
Following the determination made above for the second step, the third step in the
calculation of the Annual Payment is required.The third step is to subtract the Annual Parcel Credit
•
6
• from the Annual Parcel Assessment for each Parcel.The Annual Parcel Credit is defined in the Rate
and Method as follows:
"Annual Parcel Credit means for each Parcel in each Assessment Year the
Parcel's Tax Revenues; provided, however, that the Annual Parcel Credit
for a Parcel in any Assessment Year shall not exceed the Parcel's Annual
Parcel Assessment"
Appendix C provides the Annual Parcel Credit for each Parcel,as well as a calculation of the
Annual Payment for the 2020-2021 Assessment Year for each Parcel,As shown on Appendix C, the
Annual Parcel Credit equals the Annual Parcel Assessment for three Parcels (the Parcels identified by
the County as 007-18-005-04,007-18-005-08 and 007-17-002-03) (and excluding all Parcels for which
the Annual Parcel Assessment equals zero),which results in an Annual Payment of zero ($0.00) for
these three Parcels.As shown on Appendix C, the sum of the Annual Payment for all Parcels in the
Improvement District equals$777,779.04,which is distributed amongst sixteen Parcels.
The Annual Payment to be billed and collected from the sixteen Parcels of Assessed
Property in the Improvement District(as described above and shown on Appendix C),shall be billed
on the City's annual real property tax bill and collected by the City as the property owner makes
payment of the entire amount due (inclusive of the Annual Payment), as indicated on the real
property tax bill-
VI-PREPAYMENTS OF THE ASSESSMENT
As of the date of this report,there has been no prepayment of the Assessment.
• VII-TERMINATION OF THE ASSESSMENT
The Rate and Method specifies the following regarding the termination of the Assessment
"Except for any delinquent Annual Payments and related penalties and interest, the
Assessment on each Parcel may not be collected for a term exceeding the earlier of(a) the
final maturity of the Borrowings and (b) the date on which such Assessment is prepaid in
full as provided for herein."
The final maturity of the 2017 TIF Obligation is October 15,2046.As indicated above,there
have been no prepayments of the Assessment As such, there has been no termination of the
Assessment on any Parcel
CONCLUSION
Appendix B-1, Appendix B-2 and Appendix C are shown on the following pages. There is
no Appendix A.
7
Ballpark 3iBasc Municipal Improvement District
City of North AuEta,South Carolina
Avoad'sr B-1
ASSMSMENT PER PARCEL
2MG-2021 Aseess.rat Year
A®Im1 AooOni
pac l Parcel Arid
Par¢I Tw Mc." Ms.. Cnsh, Payment
013747 2001 RM So W So 00 SOW S000
007-I94541W A 50.W So.00 sow SM.W
WI-18-05-002 At S0.00 sow SOW sow
003-1341 A M 55%M7.01 SI7yW.75 11[—I Sam
0094S-05-065 OutafAI sow sow SOW SO.W
W9-18-05-006 OWofA1 S986,133.51 S27-229.13 Sam S7,229.17
W3-18-05-00'3 OulufAl 5128,36211 $4,459.37 SOW $4145937
IMMS-054108 Out Of Al S1346,93999 695,133.17 1'"1„17, $0.00
001-1i194A1 B S1,635,395.65 S58,023.W 111210".i, S45.585W
00]-18-05-cm Out Oris sow SO.W SOW sow
003-14-19-003 III SO.W So SO.W SO.W
009-1i 19-002 92 SO.W Sow sow sow
007-14-19-005 C D,653y5.92 5133.4 M $ID,496.13
003114-19-001 CI SOW Sam SO.W SO.M
007-14-19m3 D vlu,44.94 368,155.51 1'411 %1,19318
• W7d4-19-006 SOW SO.W SOWSOW
W3-13A2-003 E SOW SO.W Sam
SO.W
OO7-134240OI El SM.W SO SOW SO.W
00T-13-02-0OS OWOrF S14722,532A5 S371,347213 l of $0,293.01
003-18-074s)1 Out of SO.W Sam SOW SOW
WS-17-02m8 G s1,457,63626 $47.99127 11311+19 S ,59155
003-184364101 GI S2Z35152 ST3412 1,11 4.1 SI3166
1)07•I3-02-0% Out ofH S2M.349.41 53,130 TO 113.41:111 S3.648.%
1)03-134241W OutofH 593,449.80 S2,37690 1*I ptB Ln 5918.50
W747412-010 OutofH f9T,449,A1 s2,336% I+I <+J9 via 50
003-1740240II (000fil s'99,44980 $2,37690 "11,Ln S31850
00341-0Z012 OWofH sw.4149.so S2.33654) I51.s*J'9 A1850
001-19-0 013 OWOfH $9344990 S2,376% 1511•°a1^i S318.50
003-IT-024p4 1 $/19,59844 S19,015.20 III 4l1 rll $17.59345
003-IT-024103 1 S9,505 M57 S331,268D I,111.2,.121, SO.W
W3-13424)413 K $11,488,42735 53W.SnOO S180192%
0a1-13-02-0W K1 sow SOW SO SOW
009-18-05-001 L Saw SO.W SO DOSal
00947-W41()l LI so sow Sam $O.W
003-I341-0MI Mlelficoi Map SOW Sam So SOW
land oxnel by SC DOT SOW $000 $0.00 So.00
TaW 146,796,969A3. S1591,216.35 15813.4n7l, 5771,399.04
ibu updved.Appe xi,.1 oftbe Assesnoeu Roll has boo prtpartd m eecudaxe xe61Ee Ra¢and MnhN OfAppao..of Assessmem fen W 8211pv YY6E MMMipl
lmplmementDutrvtrod ircludee suhdrvianlu olparte611wupp Posmbes]I,3019 the arrow of We Wxssment on We partek sMwn aMse e¢Wdca Ne Nsessmeot eo ceawo
Pmek he wpad Nuual Pa)>oerss 6om P^m Asscssmcnl Years.asluchsemam due vM paYrbk.aiA peeill)added.m Je Cny.
•
• Ballpark Village Municipal Improvement District
City of North Augusta, South Carolina
Appendix B-2
ANNUAL ASSESSMENTS
Annual
Assessment Year Assessment
2020 - 2021 $1,591,276.75
2021 - 2022 $1,686,753.35
2022 - 2023 $1,686,753.35
2023 - 2024 $1,686,753.35
2024 - 2025 $1,686,753.35
2025 - 2026 $1,686,753.35
2026 - 2027 $1,939,766.35
2027 - 2028 $1,939,766.35
2028 - 2029 $1.939,766.35
2029 - 2030 $1,939,766.35
2030 - 2031 $1,939,766.35
• 2031 - 2032 $2,230,731.31
2032 - 2033 $2,230,731.31
2033 - 2034 $2,230,731.31
2034 - 2035 $1,171,030.08
2035 - 2036 $1,171,030.08
2036 - 2037 $1,346,684.59
2037 - 2038 $1,346,684.59
2038 - 2039 $1,346,684.59
2039 - 2040 $1,346,684.59
2040 - 2041 $1,346,684.59
2041 - 2042 $1,548,687.28
2042 - 2043 $1,548,687.28
2043 - 2044 $1,548,687.28
2044 - 2045 $1,548,687.28
2045 - 2046 $1,548,687.28
2046 - 2047 $1,780,990.37
2047 - 2048 $1,780,990.37
Total $46,796,969.43
•
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Aim d
Pertsl Appmimd lmeemmlil APnu41 Amod
Pmmi Tract AYcs>mmt Vdue As4md V41uc4 Mole Tu,R4vmm4 PmICrtAt P..
003-17MW 001 ROW SON SO.w $000 S0,2764 50.N SO DO SO 00
007-19-0 3 A Sam Saw SO GO SO.27& 0DO 50.OD SO DO
W2-18-05-0W Al so DO w,mow $300DO $027M S99304 SO 00 SOW
00)-18-05-0% A2 $17,546.75 51,584,WO.W 595p200 30274 S26,27735 $17,546.75 S0.00
01)E-18-04105 Om0(Al 50.00 $ON Sow SO.27M 0DO Saw SO 00
007-184H-0% OutnfAl WX9,17 900 SOW S0.2764 sow SOW 327,229.17
001.18-0 7 Out YSA1 S4,459.3E Sam 0DO Fall" 10.w SOW S4A5937
002-18-0 008 OotofAl S%,133.17 SI3m5,6w.m S815.240.W So2764 S913,47054 $93,133.17 000
007-14-19-001 B 558,023.N 5250,w0.w S45,000w S027" S12,43800 S13.43800 545955W
007.12 -0W W fB SD.W SO DO SO.N S0.27" SODO so 00 mN
007.10.19-003 BI 000 SO.m sow S02764 SOW 5000 m.m
00744.19-0W 82 SON SO W Saw S0.2764 So GO SO DO SO 00
001-1419-005 C S133,W6.53 56W,mom S36.DDOw S0.27" f9,95040 S99504o S123,496.13
007-14-19-0W CI SOW SO.m SO.w SO2764 SON 50.00 sow
007-1i19-007 ➢ 368,155.54 5115,Ow.W M900.00 $0.27" 5688236 l6,85236 561$73.I&
007-1449-0% 131 SO.m Saco SOw SO 27" So DO SO Do SON
• 001-134E402 E sow 9 DO SO W SO1761 SO 00 So 00 0 DO
W)-IN2A01 El SO.m Sow Saw S0.2364 50.00 Saw $0.0
001-17M405 O .fF S37134E20 S18,4M.670011 S1.107AGOO 502266 1306,0219 53N,05219 565295.01
007-1w4301 p .fF SO DO SO GO ON 917" sow Sam XOO
007-I2-02-008 G 282,9912E V03.m.w S12,3mm SU2761 13,399.2E A3wn W19i 55
W7-18%001 GI 5224.12 52�50&011 SISO.m SD27M S4146 S4146 ST32.66
WE-17M.006 ot.fH S7,13070 5210,000W S12,wom SO2E64 53,48264 S3A8164 0.643%
00E-17V OutdH $2,37690 $Im,WO.m S6.mo.N SO.2764 31.08,40 S1,65840 521850
w7-17M410 Out O(H 52.P690 SIw.OWOO S600000 S02764 SL65840 SL65840 via 50
002-IM-011 Imt ofH S2,3169D Sloo,wO.m S6 UM SD.2764 $1.03,40 S1.09.40 $718.50
007-IM412 WaR S1,376w 3100,000.00 56NOw 501764 S1.08w $1,0840 via So
002-17-02-013 OutafH $2,32690 S1N.w0.m S6,000DO SO 27" SI,65840 S1,6584o visso
00)-1E-02-0W 1 519,01520 586,250W S5,180w So1764 S1,43135 S1,43L75 S17.983.43
007-17MQ 3 3 S331.M823 538,%S.wom 52,337300.00 SO.2764 5646,02972 MISS IS SO 00
007-1342-003 K vwmw f1.wQ000.m %3,600.o0 m27R S17,5NO4 517,SN.W S380292.%
007-1342-004 KI SON SOW SO.m SO 27" SO DO SO 00 SO 00
0074M-0 l L SO m SO 00 SO.w 301764 SOW Saw SO 00
002-17-02-007 LI S000 SOOO SON SO27" Sam SO 00 SOW
007.1E41A01 RirvBOYtmip SO SOW SOW S02E64 SOW SOW m.W
1md4w bYSCIX sow SO DO SO.W SD27M SO 00 SO 00 SO DO
TP 5159127675 S'I6A78,4m.m W4S88,'120.w 31268J2311 U13A97.71 ST72,E79.04
Aa mmh®edm mASm Cmmq xbvie oo)mury 26.W21 tmlw gm,wudP°'alsw6ifL art&-M WWs`neppvladvAw ofmvl
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Ballpark Vi lage Dlunicipal senprove ueut District A.set Appendh B-'_
City of North Augusta,South Carolina B=sec Appeodi♦C
Anne94' R-1
ASSESSEILNT PER PARCEL
2020-2621 Aasenmenl Yee
BFFAIID\IAP AND UM Aenud Amlel
Peril P-a Amid
Peml Tres Auesslemis Assessment Creels Peymmt
00]-I]4)24101 ROW SO on SON Sam SO On
001-IB-05-003 A SO DO WOO SOW Se.W
007-1845-0W Al SOW sow SON $O.OD
W7-18-054% A2 S50S,65701 SI7,546.75 nl' 1 SOW
007-15-0SW5 Dut9[AI SODO SOW $O.W Sow
00/-18-05-0W Out of Al 5186,23351 $27229.17 SO.W S'_],229.1]
07[-1805-00] CmOFAI 5128,762.51 54,45937 $000 54,45931
007-18-05408 Du10rAl S2,74693989 595,133.17 p l'i SOW
001.14-19001 B SI,615295.65 35R,0z;on rl-1:.+rvv Si5,585on
01-I8-05-0W OuldIt SD.w SD.w SOW SON
001.14-19-003 BI SOW Soon SO.w SOW
00'/-14194p2 B2 SOW SOW Sow SO.w
00-10.19005 C $3,853225.0 $133.4 ,53 "I , 5113,4%.13
007-10.194104 CI SO.w SON SO.W $O.W
w]-14-19-W7 D 52281,44% 98,15554 s> n+21.1 %1,273.18
• E 00]-1i429 Sow SOW SOW SO.W
081-13<24101 Sow SO.W SO no s0.W
007-1342401 El SOW ED $
.W D.W SOW
007-17-02-W5 Out o[F SI0,722,5I215 E371,34720 I'4 565295.01
O0[-18 .Wl Out0fF SO.W SO.W SOW Sold
00747 24108 O $1,457,636.% S47,991P I,I I117', SW,591 55
007-IRA6-001 GI SW5152 STr412 I531, 1 SA266
D07-17Jr2-006 Outoru 5292.349A1 $7,13070 Ill 1v2111 E3,64R.06
007-17-024w9 rna efli 29'1,N9.80 $2,376.% I♦II-• R I S7I8.50
00]-I]-02410 OeefH 591,W9.80 52,376% I111 Y411 S716.50
007,1741-011 OutofH sW,N9W 52,37690 IQ,.a64'. S7I850
00]d]-02-012 Out OFH sw,d49 W E2276 W 1511;14', S71950
00]-1]-01413 cho OfH sw,449.80 SM76.90 Hl l.se 4'0 S718.50
00]d7-(Kl 4 1 SYr9,59244 519,01520 111111]q S17,58345
00]-1]iJl-009 1 59,56526457 $33126823 olal_,.t+p Soon
007-11J 403 K SIIp88,421.35 5391,87100 141 e',W 5380,M96
001-1342-00" KI SOW $O.W SOW woo
007-13O.ml L SDOO sow Soon Sow
007-1]-0240] LI $Ow So W SOW SO
001-17-014101 Rlvedro,Mp SO.W SOW SO SO.W
laid tune Hv SC DOT Sow sow 0On SOW
Tall S1617%969g3 SIMI,21675 Ie913XJ -.-11 ETI1,7W9 -\-P•M1VM1
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Impm'®ev Damct me u.lmka auttlnatms erpatek Ww�Cec®ber 3l.2019 The amowt of We Nsenmiee en We p.rtel,a6axx vbtae e+tlWe fe Agaeamenl®tunm
PautR m,.ap.ia Aa.tm ea.mean 6mn pent wsses>o�l vean.nhia�eau am wsa6R.wif pemin amen.It Ile Cm.
•
• Ballpark Village Municipal Improvement District
City of North Augusta, South Carolina
Appendix B-2
ANNUAL ASSESSMENTS
These totals are from the Financial Model for parcels in the MID
Annual
Assessment Year Assessment
2020 - 2021 $1,591,276.75 ec Appendix B-1
2021 - 2022 $1,686,753.35
2022 - 2023 $1,686,753.35
2023 - 2024 $1,686,753.35
2024 - 2025 $1,686,753.35
2025 - 2026 $1,686,753.35
2026 - 2027 $1,939,766.35
2027 - 2028 $1,939,766.35
2028 - 2029 $1,939,766.35
2029 - 2030 $1,939,766.35
2030 - 2031 $1,939,766.35
2031 - 2032 $2,230,731.31•
2032 - 2033 $2,230,731.31
2033 - 2034 $2,230,731.31
2034 - 2035 $1,171,030.08
2035 - 2036 $1,171,030.08
2036 - 2037 $1,346,684.59
2037 - 2038 $1,346,684.59
2038 - 2039 $1,346,684.59
2039 - 2040 $1,346,684.59
2040 - 2041 $1,346,684.59
2041 - 2042 $1,548,687.28
2042 - 2043 $1,548,687.28
2043 - 2044 $1,548,687.28
2044 - 2045 $1,548,687.28
2045 - 2046 $1,548,687.28
2046 - 2047 $1,780,990.37
2047 - 2048 $1,780,990.37
Total $46,7961969.43
•
A=•re APpendia B-1 and B 1
B=F if Fb<Ihan A or 8=A If F 1%>than A
C=per Af4m Conm3 Diwwest
Aomda Cm&MR-1 Aeeomnt Rewn W O.3920-11113A omen year I1-per AiAm C6unf3 Dillf f(.a 41.n16.1.)
F=eummnedmili,,of c6umF,Cin.Seb.1
B+OpC11dli..hA,. lmpwremu�016rin C A-B
Clp ofNonh Aa6uu,5onh CanYm C=A-B
GLCOLATNIN OF SAX 8EV8NUFS ANO ANNUALPAYh6M
Am
Pacel ApPrulud Imiemmul Amwl Awed
Pepe) Tmet A,,..r Value' AasN Value, M IWI Te,RnIDm Parcel Cealit PaSmmt
W2-1742ml ROW Sam SO.w SO.w W,2764 $0.00 so som
W7-19-05m3 A Sit SOw sow V2764 W,W 9m 9.w
W748ASm2 At 9m W(K)13w sk6ww 92364 993w SO.w Sow
w2-i"54)W A2 512,54625 51.584,44O.W 95,070.00 50.2364 52623335 S17,54673 sow
W9-1845Aw Q efAl SOm 9.w w.w W2264 Som ww 9w
W748-05-006 Q OfAI $27.729.17 so.w SOW .W1.2764 som 9w 521229.17
W74845m9 p WAI sf,45917 um 9.w 9.2761 50.00 9w 54,459.37
o0T-I8415A08 (M.fAl s%,13312 s13,5%,MW 915,T40.W SO2764 M.471154 595.133.12 9.w
WT-14imoi B 55402300 950,mOm $45,00U.w 02764 S11,431m 512,431m 545,555w
W)-IBLS-009 (Xe fB 9m sow 9W S92SW wN ww wm
W3.1a199o3 BI %m fO.W 9.w 0.276a 9.w B1.w Sd.W
W9-IO-19m2 B2 $O.w SOm 9.m m2264 0.m 9.w SO.w
wT-Id-I9A05 C $133,41653 S6m,W0.m MWOw W2760 saxo40 59,95040 SI23,4%.13
(M)74-19-0 CI So00 SO.W som W2/N Sow sow 9.m
W2-14-19Aw D 568,I5554 S415,mw Lr3,900.W WV" UAR136 Sk88236 91223AS
W7114-19LW DI 9m soW s0W W27" som som SO.W
• W1.12-0 E $O.W SO 9T64.m SOm .2 So 9 w w M 59.w
WT-13<2m1 El SOW wm s0.w s0.2265 SOW 9.w SO.m
003d2-0241U5 (MdF $371,34720 SI8,454,67O.W $1,1022BOM 9.2764 906,0119 worlo5219 56529501
W3-184 4101 GdnfF %m Sim mm 92264 SO.m s0m 50.w
WT-ITdN G 543,99122 RDS,000.W s12,300.w 9.2%4 53.3"'n 33,3992E 541f91.55
W7.184h3001 GI M412 SZ500.w 5150.w 5027" U146 51146 5232%
W3.17-02 Wall 5f,130% 32I6,W6.m $ILMN Wv" $3.0261 M3492.64 53648.%
W3-1742Aw atom 4,326w SIW,000.w S6,OW.W 91764 SL65540 51,658.40 918.50
W741434310 put OfH VJ76.% SIW.WOm s6,000.m 9.2764 $1.65140 sl'o%'40 S11am
W7-13-024111 putoril $2296% sIW,000.00 $6,MW 9.2264 51,65s40 51,658.40 91850
W7-17-01L12 G tdli 52,32690 SIW,w0.00 skw0.w 501264 $1.09 0 S%65s40 villso
W2.17-02 O WtofH R)26% sim,WO.m U.MW 92364 51,65sm SI,65s40 via 50
w7-13-024104 I $19,015.20 38625Om 55,180m 9.2764 $1,431,75 SL431 75 512,56365
W3-174R 3 1 fl3126123 s3$X5.wow SE.33750W 5O22W IRM,029.22 931268D Sow
m9-13A2�. K 99T,892m SI,Ow,wow 563,WO.W 9.2369 svTsn 04 SM5"% 980,M2.%
m7-13424M KI SOW SOW 9.w 92261 RM SO.w 9.W
001-1405m1 L mw 0w 9.m S02T61 WN 9.w $Om
W7-17mM7 LI sow mm $om 502364 s0.w som m.w
m9-134]1-0 1 Rt%eSopfY p 9.w 9.W 9.w 92764 %w w.w W'w
Iaeda bySCDOT Sow sow sow 92264 AI.00 9w 9.w
TOW RMI22625 376A18460.w 34".2om s126R323al 9I;497.71 52T1,2T3.W
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