HomeMy WebLinkAbout03/09/2023 - Regular Minutes - Rock Prairie Management District No. 2ROCK PRAIRIE MANAGEMENT DISTRICT NO. 2
MINUTES OF PUBLIC MEETING OF BOARD OF DIRECTORS
March 9, 2023
The Board of Directors (the "Board") of Rock Prairie Management District No. 2 (the
"District") met in regular session, open to the public on March 9, 2023, at 4121 State Highway 6
South, College Station, Brazos County, Texas 77845, in accordance with the duly posted notice of
meeting, and the roll was called of the duly constituted members of said Board of Directors, as
follows:
Uri Geva — President
Hays Glover — Vice President
Logan Lee — Assistant Vice President
Mark Lindemulder —Secretary
Samuel "Kit" Kerbel — Assistant Secretary
and all of said persons were present, except Directors Glover and Lee, thus constituting a quorum.
Also present were James Murr of College Station Town Center, Inc. ("CSTC"); Charles
LaConti of Municipal Accounts & Consulting, L.P. ("MAC"); Robert Atkinson of EHRA
Engineering ("EHRA"); Avik Bonnerjee of B&A Municipal Tax Service, LLC ("B&A"); Anthea
Moran of Masterson Advisors LLC ("Masterson"); Brian Krueger of FORVIS, LLP ("FORVIS");
Stacy Vasquez and Councilmember Mark Smith of the City of College Station (the "City"); and
Christina Cole of Schwartz, Page & Harding, L.L.P. ("SPH").
The President called the meeting to order and declared same open for such business as
might properly come before it.
Ms. Cole informed the participants that, in accordance with the requirements of the City's
Resolution No. 07-09-15-02 consenting to the creation of the District, the meeting would be
recorded, and requested that participants speak clearly, including when making or seconding a
motion.
PUBLIC COMMENTS
The Board began by opening the meeting for public comments. There were no comments
from members of the public.
APPROVAL OF MINUTES
The Board next considered approval of the minutes of its meeting held on January 12,
2023. After review and discussion, Director Geva moved that the minutes for said Board meeting
be approved, as written. Director Kerbel seconded said motion, which unanimously carried.
BOOKKEEPING REPORT
Mr. LaConti presented to and reviewed with the Board a Bookkeeping Report, a copy of
which report is attached hereto as Exhibit A, including checks presented therein for payment.
Following review and discussion, Director Geva moved that the Bookkeeping Report be
approved and the checks presented therein be approved for payment. Director Kerbel seconded
the motion, which unanimously carried.
UNCLAIMED PROPERTY
The Board considered authorizing District consultants to research the District's accounts
for unclaimed property and authorized the District's bookkeeper to prepare an Unclaimed Property
Report as of March 1, 2023. Ms. Cole advised the Board that the District's consultants will review
their records and provide the bookkeeper with a current listing of any unclaimed property in the
District's accounts for preparation of the Unclaimed Property Report. She further advised the
Board that the District's bookkeeper would file the report with the Comptroller of Public Accounts
of the State of Texas and discharge any unclaimed funds to the Comptroller by July 1, 2023. After
discussion, Director Geva moved that the consultants be authorized to provide current listings of
any and all unclaimed property to the bookkeeper and that, should any unclaimed property exist,
the bookkeeper be authorized to file an Unclaimed Property Report with the Comptroller. Director
Kerbel seconded the motion, which unanimously carried.
TAX ASSESSOR/COLLECTORS REPORT
Mr. Bonnerjee then presented to and reviewed with the Board the Tax Assessor -Collector
Reports for the months ending January 31, 2023 and February 28, 2023, including checks
presented therein for payment. Copies of such reports are attached hereto as Exhibit B. After
discussion, Director Geva moved that the Tax Assessor/Collector Reports be approved and that
the checks identified therein be approved for payment. Director Kerbel seconded said motion,
which unanimously carried.
RATIFY PRIOR ACTIONS OF THE BOARD
Ms. Cole advised the Board that SPH and B&A prepared and filed with the Brazos Central
Appraisal District ("BCAD") a Resolution Authorizing Request for Appraisal of Property as of
January 1, 2023, needed in connection with the District's proposed Series 2023 Road Bonds. Ms.
Cole requested that the Board ratify the filing of such Resolution with the BCAD, which was
previously filed on behalf of the District without formal Board action. Following discussion,
Director Geva moved that the adoption of such Resolution be ratified, approved and confirmed in
all respects. Director Kerbel seconded the motion, which unanimously carried. A copy of the
Resolution ratified, approved and confirmed is attached hereto as Exhibit C.
ENGINEERING REPORT
Mr. Atkinson presented to and reviewed with the Board an Engineering Report dated
March 2023, a copy of which is attached hereto as Exhibit D. Following discussion, Director
-2-
664303
Geva moved to (i) accept and authorize the President to execute a Conveyance and Bill of Sale of
Utility Facilities from College Station Downtown Residential, LLC, relative to water, sanitary
sewer and drainage facilities to serve Midtown Reserve Phase 107, subject to recordation of a final
plat for such subdivision, (ii) ratify actions taken on behalf of the District to execute the plat for
Midtown City Center, Phase 404A, and (iii) defer action on the proposed Modified Hourly Rate
Schedule for engineering services to be performed by EHRA until the next meeting of the Board.
Director Kerbel seconded the motion, which unanimously carried.
RESOLUTION AUTHORIZING USE OF SURPLUS ROAD CONSTRUCTION FUNDS.
Mr. Krueger presented to and reviewed with the Board an audit of a payment to be made
to College Station Downtown Residential, LLC ("CSDR") out of surplus road construction funds.
Ms. Cole then presented to and reviewed with the Board a Resolution Authorizing Use of
Surplus Road Construction Funds and Interest Earned on Road Bond Construction Funds ("Surplus
Funds Resolution") in accordance with such audit. Following discussion, Director Geva moved
to (i) approve the audit as presented, (ii) adopt the Surplus Funds Resolution, and (iii) authorize
the payment of $33,820.62 in surplus road construction funds to CSDR. Director Kerbel seconded
the motion, which unanimously carried. A copy of the Surplus Funds Resolution thus adopted is
attached hereto as Exhibit E.
ADOPTION OF RESOLUTION CONCERNING DEVELOPED DISTRICT STATUS FOR 2023,
TAX YEAR
Ms. Cole next reminded the Board that pursuant to the Texas Property Tax Reform and
Transparency Act of 2019, the District is required to determine whether or not the District will be
considered a Developed District for the current tax year. Ms. Cole then reviewed with the Board
a worksheet completed by EHRA to assist the Board in making this determination, along with a
Resolution Concerning Developed District Status for the 2023 Tax Year ("Resolution").
Following discussion, upon motion made by Director Geva, seconded by Director Kerbel, and
unanimously carried, the Resolution was adopted by the Board. A copy of the Resolution thus
adopted is attached hereto as Exhibit F.
ANNUAL REVIEW OF SURVEY OF WAGE RATE SCALES,
The Board next considered the review of an annual survey of prevailing wage rates for
construction projects and the adoption of a Resolution in connection therewith. In that regard, Ms.
Cole reported that EHRA, the District's consulting engineers, is recommending that the District
adopt the revised United States Department of Labor ("DOL") wage rate scales for construction
projects for Brazos County, Texas, as permitted under Section 2258.022 of the Government Code.
Following discussion, Director Geva moved that the new DOL wage rate scales for Brazos County,
Texas, be adopted as the prevailing wage rate scale for construction projects of the District, and
that the Resolution Adopting Prevailing Wage Rate Scale for Construction Projects attached hereto
as Exhibit G be adopted by the Board. Director Kerbel seconded said motion, which unanimously
carried.
3
664303
PROPOSED ISSUANCE OF SERIES 2023 UNLIMITED TAX ROAD BONDS,
Ms. Moran then discussed the issuance of the District's third series of road bonds in the
proposed amount of $1,750,000, and reviewed with the Board a proposed Summary of Costs
prepared by EHRA and a No Growth Cash Flow Analysis prepared by Masterson in connection
therewith, copies of which are attached hereto as Exhibit H. Ms. Cole advised that it would be
necessary to engage an auditor to pre -audit the projects to be included in such bond issue in order
to finalize the Summary of Costs. Mr. Krueger then presented an Engagement Letter for the
preparation of such audit and advised the Board that FORVIS's fees for preparing the audit report
will be computed at its standard hourly rates, a copy of which is attached hereto as Exhibit I. Ms.
Cole also advised that the District would need to obtain the City's consent on the issuance of the
road bonds and applicable Bond Order. Ms. Cole noted that FORVIS has filed Texas Ethics
Commission ("TEC") Form 1295 with the TEC and provide a copy of same to the District. After
discussion of the matter, Director Geva moved that the Board (i) approve the Summary of Costs
presented with respect to the Road Bond Issue, (ii) approve the Engagement Letter from FORVIS
to prepare an audit report in connection with the projects to be included in the Road Bond Issue,
(iii) authorize SPH to acknowledge the District's receipt of TEC Form 1295 from FORVIS, and
(iv) authorize Masterson and SPH to submit the required documentation, including the Bond
Order, to the City requesting its consent to the road bond issue. Director Kerbel seconded said
motion, which carried unanimously. A copy of the engagement letter thus approved is attached
hereto as Exhibit H.
DEVELOPER'S REPORT
The Board considered the Developer's Report. Mr. Murr presented a verbal report on the
status of development within the District.
ATTORNEY'S REPORT
The Board considered the Attorney's Report. Ms. Cole advised the Board that she had
nothing of a legal nature to discuss with the Board that was not already covered under previous
agenda items.
FUTURE AGENDA ITEMS
The Board considered items for placement on future agendas.
ADJOURNMENT
There being no further business to come before the Board, on motion made by Director
Geva, seconded by Director Kerbel, and unanimously carried, the meeting was adjourned.
4
664303
LIST OF ATTACHMENTS
Rock Prairie Management District No. 2
Minutes of Meeting of March 9, 2023
Exhibit A Bookkeeping Report
Exhibit B Tax Assessor/Collector Reports
Exhibit C Resolution Authorizing Request for Appraisal of Property
Exhibit D Engineering Report
Exhibit E Resolution Authorizing Use of Surplus Road Construction Funds and Interest
Earned on Road Bond Construction Funds
Exhibit F Resolution Concerning Developed District Status for the 2023 Tax Year
Exhibit G Resolution Adopting Prevailing Wage Rate Scale for Construction Projects
Exhibit H Summary of Costs and No Growth Cash Flow Analysis
Exhibit I FORVIS Engagement Letter for Pre -Audit Report
5
664303
EXH=HIBIT "A"
MUNICIPAL ACCOUNTS
& CONSULTING, L.P.
Rock Prairie Management
District No. 2
Bookkeeper's Report
March 9, 2023
611 Longmire Rd Suite 1 • Conroe, Texas 77304 • Phone: 936.756.1644 • Fax: 936.756.1844
Financial Institution
(Acct Number)
Fund: Operating
Checking Account(s)
CENTRAL BANK - CHECKING (X6508)
Fund: Capital Projects
Money Market Funds
TEXAS CLASS (XX0003)
Fund: Debt Service
Money Market Funds
TEXAS CLASS (XXXX0001)
Rock Prairie Management District No. 2
Account Balances
As of March 9, 2023
Issue Maturity Interest
Date Date Rate
Account
Balance
0.00 % (12,620.41) Checking Account
Totals for Operating Fund: ($12,620.41)
06/27/2022 4.81 %
38,605.98 Series 2022 Road
Totals for Capital Projects Fund: $38,605.98
04/06/2021 4.81 %
299,403.60 Road
Totals for Debt Service Fund: $299,403.60
Grand total for Rock Prairie Management District No. 2: $325,389.17
2
Notes
CONSTRUCTION COSTS
Districts Items:
Bird Pond Road
Midtown Reserve Phase 100
Midtown Reserve Phase 102
Engineering & Geotechnical
Total Constructions Costs
TOTAL CONSTRUCTION COSTS
NON-f'CINSTRI1CTION COSTS
Legal Fees
Financial Advisor Fees
Capitalized Interest
Developer Interest
Bond Discount
Bond Issuance Expenses
Attorney General Fee
TOTAL NON -CONSTRUCTION COSTS
TOTAL BOND ISSUE REQUIREMENT
Rock Prairie MD No. 2
Cost Comparison
Series 2022 Road
USE OF ACTUAL REMAINING VARIANCE
PROCEEDS COSTS COSTS (OVER)(UNDER
$1,215,648.00
236,508.00
339,937.00
47,704.00
1,839,797.00
$1,839,797.00
$1,215,647.89 $0.00 $0.11
233,991.00 0.00 2,517.00
339,936.51 0.00 0.49
55112.79. 0.00 (7,408.79)
1,844,688.19 __ 0.00 (4,891.19)
$1,844,688.19. $0.00 ($4,891.19)
$72,500.00 $72,500.00 $0.00 $0.00
50,000.00 50,000.00 0.00 0.00
125,000.00 120,625.00 0.00 4,375.00
291,764.00 269,980.97 0.00 21,783.03
75,000.00 69,434.55 0.00 5,565.45
43,439.00 32,403.84 2,500.00 8,535.16
2,500.00 2,500.00 0.00 0.00
5650,203.00 $617,444.36 $2,500.00 $40,258.64
$2,500,000.00 $2,462,132.55 $2,500.00 $35,367.45
Interest 739
Bank Fees 0
Total Surplus & Interest 36,106
Total Projections, Surplus, & Interest $38,605.98
4
Rock Prairie MD No. 2 - GOF
Balance Sheet
As of February 28, 2023
ASSETS
Current Assets
Checking/Savings
11101 • Cash in Bank
Feb 28, 23
71,354
Total Checking/Savings 71,354
Other Current Assets
11520 • Maintenance Tax Receivable 1,494
11750 • Due From Tax Account (9,678)
Total Other Current Assets
Total Current Assets
TOTAL ASSETS
LIABILITIES & EQUITY
Liabilities
Current Liabilities
Accounts Payable
12000 • Accounts Payable
Total Accounts Payable
Other Current Liabilities
12760 • Due to Debt Service
12800 • Deferred Inflows
(8,184)
63,170
63,170
33,974
33,974
50,000
1,494
Total Other Current Liabilities 51,494
Total Current Liabilities 85,468
Total Liabilities 85,468
Equity
13010 • Unallocated Fund Balance
Net Income
Total Equity
(16,443)
(5,856)
(22,299)
TOTAL LIABILITIES & EQUITY 63,170
6
EXHIBIT "B"
Honesty I Efficiency I Transparency I Accountability I Continuity
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE MONTH ENDING
January 31, 2023
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
1
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 1/31/23
RECEIVABLES SUMMARY
2022 Balance Forward Levy at 05/31/22 FYE
CAD Changes / Uncollectible
Outstanding Balance forward Prior Years (2021-2010) at 05/31/22 FYE
CAD Changes / Uncollectible
Total Levy to be collected
Collection prior months (all years)
2022 Taxes Collected net NSF & KR Refunds during current month
Taxes Collected for Prior Years net NSF & KR Refunds
$0.00
$366,433.95
$3,552.24
$0.00
($99,459.50)
($221,635.93)
$0.00
366,433.95
3,552.24
369,986.19
(321,095.43)
Total Outstanding Balance 48,890.76
TAX ACCOUNT Beginning Balance — Tax Account 26,078.19
Income
Taxes Collected Current Year $221,635.93
Taxes Collected Prior Year $0.00
10% Rendition Penalty $0.00
Penalties & Interest $0.00
Collection Fee Paid $0.00
Overpayments $5,700.34
NSF or Reversals, Bank Charges $0.00
Other Fees & Court Costs, Etc $0.00
CCI Overpayment $0.00
Escrow / Prepaid $0.00
$227,336.27
Expenses
Wire Rock Prairie Management District 2 - Road Debt Service
CK# 1197 Rock Prairie Management District 2 - Operating
CK# 1198 Kristi Robinson & Brent William - Duplicate Payment Refund (TY 2022)
CK# 1199 Tiffany Nguyen & Thien Thanh - Duplicate Payment Refund (TY 2022)
CK# 1200 Tyson Johnston - Duplicate Payment Refund (TY 2022)
CK# 1201 Avery Beeler - Duplicate Payment Refund (TY 2022)
CK# 1202 Robyn Williams - Duplicate Payment Refund (TY 2022)
CK# 1203 B&A Municipal Tax Service, LLC - Invoice MD2-174
CK# 1204 B&A Municipal Tax Service, LLC - Invoice MD2-175
253,414.46
$170,000.00
$53,192.62
$1,476.92
$1,466.14
$738.50
$1,257.43
$761.34
$824.90
$594.81
$230,312.66
Ending Balance —Tax Account 23,101.80
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
2
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 1/31/23
OUTSTANDING TAXES - YEAR TO DATE
TAX
YEAR
2022
2021
2020
2019
2018
2017
BALANCE FORWARD
10/01/22
$366,474.63
$216,956.04
$117,666.69
$73,299.93
$49,461.25
$19,962.78
CAD
SUPPLEMENTS &
CORRECTIONS
($40.68)
$0.00
$0.00
$0.00
$0.00
$0.00
EXEMPTIONS & TAX RATES
TAX
YEAR
2022
2021
2020
2019
2018
2017
HOMESTEAD
EXEMPTION
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
DISTRICT VALUES
TAX LAND &
YEAR IMPROVEMENTS
2022 74,141,207
2021 43,412,055
2020 22,941,412
2019 14,898,546
2018 9,881,920
2017 4,069,643
OVER 65 /
DISABLED
0
0
0
0
0
0
AG NET
8,296
8,675
7,123
14,370
28,690
27,010
UNCOLLECTIBLE
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
M & 0 RATE
0.12000
0.17000
0.50000
0.50000
0.50000
0.50000
PERSONAL
PROPERTY
120,621
608,274
617,829
909,670
309,850
0
COLLECTIONS
$317,543.19
$216,956.04
$117,666.69
$73,299.93
$49,461.25
$19,962.78
DEBT SERVICE
RATE
0.00000
0.00000
0.00000
0.00000
0.00000
0.00000
EXEMPTIONS
983,344
637,793
33,002
1,162,600
328,210
104,096
OUTSTANDING
TAXES
$48,890.76
($0.00)
$0.00
$0.00
$0.00
($0.00)
$48,890.76
ROAD BOND DEBT
RATE
0.38000
0.33000
0.00000
0.00000
0.00000
0.00000
COLLECTIONS
PERCENTAGE
86.66%
100.00%
100.00%
100.00%
100.00%
100.00%
TOTAL RATE
0.50000
0.50000
0.50000
0.50000
0.50000
0.50000
TOTAL VALUE SR KR
73,286,780 3 3
43,391,211 44 44
23,533,362 65 65
14,659,986 90 90
9,892,250 99 99
3,992,557 101 101
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
3
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 1/31/23
MUNICIPAL TAX SERVICE,LLC
BEGINNING BALANCE
INCOME
10% Rendition Penalty
CAD Refund Excess Allotment
Collection Fee
Correcton Roll Refund
Earned Interest
Overpayments
Penalty & Interest
Rollback Tax Collected
Taxes Collected
Total Income
EXPENSES
Annexation
Audit/Records
Bank Charges
Bond Premium
CAD Fees
Certificate of Value
Copies
Correction Roll Refunds
Correction Roll Rendition Refunds
Continuing Disclosure
Court Affidavits
Delinquent Tax Attorney Assistance
Delinquent Tax Attorney Fee
Estimate of Value
Financial Advisor Assistance
Installment Tracking
Unclaimed Property Report
Legal Notices
Mailing & Handling
Meeting Travel & Mileage
NSF, Reversals, Stop Pay
Overpayment Refund
Public Hearing
Records Retention
Research
Roll Update & Processing
Supplies
Tax Assessor Collector Fee - AB
Transfer to Rollback Collected
Transfer to Maintenance & Operating
Transfer to Road Debt Service
ENDING BALANCE
PROFIT & LOSS
CURRENT MONTH
1/01/23 -1/31/23
100,104.54
0.00
0.00
0.00
0.00
0.00
5,700.34
0.00
0.00
221,635.93
227,336.27
0.00
0.00
0.00
0.00
0.00
0.00
49.40
0.00
0.00
0.00
0.00
15.00
0.00
0.00
0.00
0.00
0.00
0.00
11.80
0.00
0.00
0.00
0.00
1.20
0.00
56.25
0.00
824.90
0.00
23,067.80
50,000.00
74,026.35
253,414.46
FISCAL YEAR
6/01/22 -1/31/23
29,601.80
0.00
103.00
531.60
0.00
0.00
5,700.40
651.35
0.00
321,095.43
328,081.78
0.00
175.00
0.00
50.00
2,313.75
350.00
534.00
14.85
0.00
0.00
0.00
120.00
528.54
450.00
32.50
0.00
0.00
787.00
658.03
2,892.82
25.00
0.00
650.00
17.43
210.00
300.00
10.26
6,548.80
0.00
27,601.14
60,000.00
104,269.12
2 53.414.4f
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON. TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
4
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 1/31/23
October
November
December
January
February
1 March
April
May
June
July
August
September
2022
$19,553.67
$25,643.23
$50,710.36
$221,635.93
YEAR TO YEAR COMPARISON
cyo 2021
5.34%
12.33%
26.17%
86.66%
ok VARIANCE
$0.00 0.00% 5.34%
$27,879.54 12.87% -0.54%
$47,161.03 34.64% -8.47%
$96,284.05 79.10% 7.56%
$32,143.07 93.94%
$1,284.59 94.53%
$0.00 94.53%
$9,110.62 98.56%
$25.55 98.57%
$1,447.70 99.24%
$1,497.71 99.93%
$0.00 99.93%
MONTHLY COLLECTIONS
2022f 2021 f 2019
$221,635.93 $0.00 $0.00
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
5
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MGT DIST NO. 2
FOR THE PERIOD ENDING 01/23/2023
PLEDGED SECURITIES REPORT
SECURITES PLEDGED AT 105% OVER FDIC INSURED $250,000
COLLATERAL SECURITY AGREEMENT ON FILE : YES
TAX BANK ACCOUNT HELD AT: WELLS FARGO / BANK OF NEW YORK MELLON
COLLATERAL SECURITY REQUIRED: $ -
TYPE OF PLEDGED INVESTMENT:
IN COMPLIANCE W/ DISTRICT INVESTMENT POLICY: YES
B A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY SUITE 620
HOUSTON, TX 77040
MAIN 713-900-2680
FAX 713-900-2685
PS
STATE OF TEXAS §
COUNTY OF BRAZOS §
Avik Bonnerjee, being duly sworn, says that he is theeTax Assessor -Collector for the above
named District and the foregoing contains a true and correct report accounting for all taxes
collected for said District during the month therein stated.
Avik Bonnerjee, RTA
SWORN TO AND SUBSCRIBED BEFORE ME, this 1st day of February 2023.
_,e\ REBECCA LYNN BREWER a
=`-•jJ Notary ID #1258819
s� •%: . My Commission Expires I I
March 1, 2024
Rebecca Lynn Brewer
Notary Public, State of Texas
Notary ID #1258819
My Commission Expires March 1, 2024
WIRE TRANSFER OF FUNDS FROM:
WELLS FARGO: ROCK PRAIRIE MANAGEMENT DISTRICT 2 -
TAX ACCOUNT
$170,000.00
WIRE TRANSFER FUNDS TO:
ROCK PRAIRIE MANAGEMENT DISTRICT 1 -
ROAD DEBT SERVICE
CHECK # Wire Transfer
DATE: February 2023
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 1/31/23
MAINTENANCE & OPERATING
TAX YEAR M & 0 RATE PERCENTAGE COLLECTIONS
2022 0.120000 24% $221,635.93
2021 0.170000 34% $0.00
2020, 0.500000 100% $0.00
20191 0.500000 100% $0.00
2018 0.500000 100% $0.00
2017 0.500000 100% $0.00
DATE: 2.01.23
PAID CHECK# 1Jc 7
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 505
HOUSTON, TX 77040
LESS
PENALTIES & CORRECTION
INTEREST ROLLS LESS REVERSALS TRANSFER
$0.00 $0.00 $0.00 $53,192.62
$0.001 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 50 00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
LESS $0.--
0.00 $0.00
$53,192.67'
MAIN 713-900-2680
TOLL FREE 1-888-598-7409 1
2022 TAX RECEIPT
ROCK PRAIRIE MANAGEMENT DISTRICT 2
AVIK BONNERJEE, TAX ASSESSOR/COLLECTOR
13333 NORTHWEST FREEWAY, SUITE 620
HOUSTON, TX 77040
Hours: MON - THU 8 - 4 FRI 8 - 12
Web: WWW.BAMUNITAX.COM
Own& Name and Address
ROBINSON KRISTI LYNNE & BRENT WILLIAM
253 SOUTHERN LAKE RD
TEXARKANA, TX 75501-0023
**RETURN SERVICE REQUESTED**
Phone: 713-900-2680
Fax: 713-900-2685
tiff
Appraised Values Property Information
Improvement HS 245.385 MIDTOWN RESERVE PH 102, BLOCK 4, LOT 33, ACRES
Land HS 50,000 101
100% Assessed Value
Taxing Unit
ROCK PRAIRIE MD NO 2
Jur No
MD2
Account No
Stmt Date
2/3/2023
Delinquent Date ' Receipt No
2/1/2023 102
41380010240330
TAXES ARE DUE UPON RECEIPT. TAXES WILL BECOME
DELINQUENT AFTER January 31, 2023. PAYMENT MUST BE
POSTMARKED BEFORE DELINQUENT DATE TO AVOID
ADDITIONAL PENALTIES AND INTEREST.
Taxes that remain delinquent on July 01, 2023 will incur an additional
penalty to defray costs of collection per Section 33.07,33.08 and/or
33.11 of the Texas Property Tax Code.
Please contact the Appraisal District concerning any
corrections in appraised value, ownership, address changes
or any application for exemptions.
Brazos County Appraisal District
www.brazoscad.org 979-774-4100
Comparisons of the last six (6) tax years
Year Appraised Taxable Rate Taxes % Change
2022 295,385 295,385 0 500000 1,476.92 1,042.24%
2021 25,861 25,861 0.500000 129.30 7.84%
2020 23,981 23,981 0 500000 119,90 N/A
Acreage:0.10100 Al N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A
1 N/A N/A N/A N/A N/A N/A
% C range between 2022 and 2020
295,385 1.131 75% 1 1,131 75% 1 0.00% 1 1,131 79%
Service Address
lrOLEDO BEND DR
IF YOU ARE 65 YEARS OF AGE OR OLDER OR ARE
DISABLED AND THE PROPERTY DESCRIBED IN THIS
DOCUMENT IS YOUR RESIDENCE HOMESTEAD, YOU
SHOULD CONTACT THE APPRAISAL DISTRICT
REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A
POSTPONEMENT IN THE PAYMENT OF THESE TAXES
Less Exemptions
Taxable Value Tax Rate Tax Levy
295,385 0.500000 per $100 1,476 92
Current Taxes Due 1,476.92
Payment Due Before CAD Other
Date Payment Paid By ' Taxes Paid Penalties Paid P & I Paid Atty Fee Paid Paid Total Payment
10/30/2022 1,476.92 ROBINSON KRISTI LYNNE & BRENT WILLIAM ✓ 1,476.92 0 00 0 00 0 00 0.00 1,476.92
01/02/2023 1,476.92 CORELOGIC 0.00 0 00 0 00 0.00 0.00 1,476.92
DUPLICATE PAYMENT
4 ,,CRLILD 1Y+%.9 ')-
--a.OI 3IIIt
2022 Paid in Full
Total Paid 2,953.84
2022 TAX RECEIPT
ROCK PRAIRIE MANAGEMENT DISTRICT 2
AVIK BONNERJEE, TAX ASSESSOR/COLLECTOR
13333 NORTHWEST FREEWAY, SUITE 620
HOUSTON, TX 77040
Hours: MON - THU 8 - 4 FRI 8 - 12
Web: WWW.BAMUNITAX.COM
Owner Name and Address
NGUYEN TIFFANY TUYET & THIEN THANH
4408 UPHOR CT
COLLEGE STATION, TX 77845-1703
**RETURN SERVICE REQUESTED**
Phone: 713-900-2680
Fax: 713-900-2685
Appraised Values Property Information
Improvement HS 243,229 MIDTOWN RESERVE PH 104, BLOCK 6, LOT 9
Land HS 50,000
100% Assessed Value
Taxing Unit
ROCK PRAIRIE MD NO. 2
293.229
Service Address
MINERAL WELLS LN
IF YOU ARE 65 YEARS OF AGE OR OLDER OR ARE
DISABLED AND THE PROPERTY DESCRIBED IN THIS
DOCUMENT IS YOUR RESIDENCE HOMESTEAD, YOU
SHOULD CONTACT THE APPRAISAL DISTRICT
REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A
POSTPONEMENT IN THE PAYMENT OF THESE TAXES
Less Exemptions
Payment Due Before
Date Payment Paid By
12/04/2022 1,466.14 NGUYEN TIFFANY TUYET & THIEN THANH
01/02/2023 1,466 14 CORELOGIC
DUPLICATE PAYMENT
4/Q(0.11-
766a.ot,1 11c.ci
Al
Jur No Stmt Date
MD2 2/3/2023
Delinquent Date
2/1/2023
Receipt No
163
Account No 41380010460090
TAXES ARE DUE UPON RECEIPT. TAXES WILL BECOME
DELINQUENT AFTER January 31, 2023. PAYMENT MUST BE
POSTMARKED BEFORE DELINQUENT DATE TO AVOID
ADDITIONAL PENALTIES AND INTEREST.
Taxes that remain delinquent on July 01, 2023 will incur an additional
penalty to defray costs of collection per Section 33.07,33.08 and/or
33.11 of the Texas Property Tax Code.
Please contact the Appraisal District concerning any
corrections in appraised value, ownership, address changes
or any application for exemptions.
Brazos County Appraisal District
www.brazoscad.org 979-774-4100
Comparisons of the last six (6) tax years
Year Appraised Taxable Rate Taxes % Change
2022 293,229 293,229 0500000 1,46614 1,033.91%
2021 25,860 25,860 0 500000 129.30 N/A
N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A
Change between 2022 and 2021
1,033.91% I 1.033.91% I 0.00% I 1,03391%
Taxable Value Tax Rate Tax Levy
293,229 0.500000 per $100 1,466.14
Current Taxes Due 1,466.14
CAD
Taps Paid Penalties Paid P & I Paid Atty Fee Paid
/ 1,45614 000 0.00 0.00
0.00 0 00 0 00 0.00
Other
Paid To
0 00
0 00
Payment
1,466 14
1,466.14
2022 Paid in Full
Total Paid 2,932.28
2022 TAX RECEIPT
ROCK PRAIRIE MANAGEMENT DISTRICT 2
AVIK BONNERJEE, TAX ASSESSOR/COLLECTOR
13333 NORTHWEST FREEWAY, SUITE 620
HOUSTON, TX 77040
Hours: MON - THU 8 - 4 FRI 8 - 12
Web: WWW.BAMUNITAX.COM
Owner Name and Address
JOHNSTON TYSON
1148 AMISTAD LOOP
COLLEGE STATION, TX 77845-2706
**RETURN SERVICE REQUESTED**
Phone: 713-900-2680
Fax: 713-900-2685
Appraised Values Property Information
Improvement HS 117,212 MIDTOWN RESERVE PH 200, BLOCK 17, LOT 2
Land HS 30,489
100% Assessed Value
Taxing Unit
ROCK PRAIRIE MD NO. 2
147,701
AMISTAD LOOP
IF YOU ARE 65 YEARS OF AGE OR OLDER OR ARE
DISABLED AND THE PROPERTY DESCRIBED IN THIS
DOCUMENT IS YOUR RESIDENCE HOMESTEAD, YOU
SHOULD CONTACT THE APPRAISAL DISTRICT
REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A
POSTPONEMENT IN THE PAYMENT OF THESE TAXES
Payment
Date
01/06/2023
01/25/2023
Due Before
Payment Paid By
738.50 CMS
738.50 JOHNSTON TYSON
Service Address
Less Exemptions
DUPLICATE PAYMENT
4r73g,�0
Ria.oi.p, at< (ao0
Jur No
MD2
Stmt Date Delinquent Date
2/3/2023 2/1/2023
Receipt No
252
Account No G 41380020170020
TAXES ARE DUE UPON RECEIPT. TAXES WILL BECOME
DELINQUENT AFTER January 31, 2023. PAYMENT MUST BE
POSTMARKED BEFORE DELINQUENT DATE TO AVOID
ADDITIONAL PENALTIES AND INTEREST.
Taxes that remain delinquent on July 01, 2023 will incur an additional
penalty to defray costs of collection per Section 33.07,33.08 and/or
33.11 of the Texas Property Tax Code.
Please contact the Appraisal District concerning any
corrections in appraised value, ownership, address changes
or any application for exemptions.
Brazos County Appraisal District
www.brazoscad.org 979-774-4100
Comparisons of the last six (6) tax years
Year Appraised Taxable Rate Taxes % Change
2022 147.701 147.701 0 500000 738.50 104.48%
2021 72,232 72,232 0 500000 361.16 188.93%
2020 25,000 25,000 0 500000 125.00 N/A
Al N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A
% Change between 2022 and 2020
490.80% I 490.80% 1 0 00% I 490.80%
Taxable Value Tax Rate Tax Levy
147,701 0.500000 per $100 738.50
Current Taxes Due 738.50
CAD
Taxes Paid Penalties Paid P & I Paid Atty Fee Paid
/38 60 0 00 0.00 0 00
0 00 0 00 0.00 0.00
Other
Paid Total Payment
0 00 738 50
0 00 738 50
2022 Paid in Fu!!
Total Paid 1,477.00
2022 TAX RECEIPT
ROCK PRAIRIE MANAGEMENT DISTRICT 2
AVIK BONNERJEE, TAX ASSESSOR/COLLECTOR
13333 NORTHWEST FREEWAY, SUITE 620
HOUSTON, TX 77040
Hours: MON - THU 8 - 4 FRI 8 - 12
Web: WWW.BAMUNITAX.COM
1r Owner Narne and Address
LEALCOLON LUIS &
AVERY BEELER
726 RICH ST
SLATER, MO 65349-1256
**RETURN SERVICE REQUESTED**
Phone: 713-900-2680
Fax: 713-900-2685
-1211
Appraised Values Property Information
Improvement HS 201,486 MIDTOWN RESERVE PH 200, BLOCK 17, LOT 3, ACRES
Land HS 50,000 117
100% Assessed Value
Taxing Unit
ROCK PRAIRIE MD NO. 2
251,486
Acreage: 0.11700 Al
Service Address
AMISTAD LOOP
IF YOU ARE 65 YEARS OF AGE OR OLDER OR ARE
DISABLED AND THE PROPERTY DESCRIBED IN THIS
DOCUMENT IS YOUR RESIDENCE HOMESTEAD, YOU
SHOULD CONTACT THE APPRAISAL DISTRICT
REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A
POSTPONEMENT IN THE PAYMENT OF THESE TAXES
Less Exemptions
Jur No ! Stmt Date
MD2 I 2/3/2023
Account No
Delinquent Date J Receipt No
2/1/2023 253
41380020170030
TAXES ARE DUE UPON RECEIPT. TAXES WILL BECOME
DELINQUENT AFTER January 31, 2023. PAYMENT MUST BE
POSTMARKED BEFORE DELINQUENT DATE TO AVOID
ADDITIONAL PENALTIES AND INTEREST.
Taxes that remain delinquent on July 01, 2023 will incur an additional
penalty to defray costs of collection per Section 33.07,33.08 and/or
33.11 of the Texas Property Tax Code.
Please contact the Appraisal District concerning any
corrections in appraised value, ownership, address changes
or any application for exemptions.
Brazos County Appraisal District
www.brazoscad.org 979-774-4100
Comparisons of the last six (6) tax years
Year Appraised Taxable Rate Taxes % Change
2022 251,486 251,486 0.500000 1,257.43 23741%
2021 74,534 74,534 0 500000 372.67 198.14%
2020 25,000 25,000 0.500000 125.00 N/A
N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A
N/A N/A N/A N/A N/A N/A
Change between 2022 and 2020
905.94% 905.94% [ 0 00% 905.94%
Taxable Value Tax Rate Tax Levy
251,486 0.500000 per $100 1,257 43
Current Taxes Due 1,257.43
Payment Due Before CAD Other
Date Payment Paid By / Taxes'Paid Penalties Paid P & I Paid Atty Fee Paid Paid Tota yiayment
10/17/2022 1,257.41 every Beeler ✓ °' 1,257.43 0.00 0 00 0 00 0.00 1,257 43
01/02/2023 1,257.43 CORELOGIC 0 00 0 00 0 00 0 00 0 00 1,257 43
DUPLICATE PAYMENT
RcTuAn D I, '7 L.3
Pe. a .o r•�-3 614 10,0
2022 Paid in Full
Total Paid 2,514.86
2022 TAX RECEIPT
ROCK PRAIRIE MANAGEMENT DISTRICT 2
AV/IC BONNERJEE, TAX ASSESSOR/COLLECTOR
13333 NORTHWEST FREEWAY, SUITE 620
HOUSTON TX 77040
Hours: MON - THU 8 - 4 FRI 8 _
Web-= 12 WWBAMUNITAX.COM
W.
weer NIme and Address
WILLIAMS ROBYN
1003 TOLEDO BEND DR
COLLEGE STATION TX 77845-7833
**RETURN SERVICE REQUESTED**
APprafsed Values
Improvement HS
Land HS
1 100% Assessed Value
Taxing Unit
ROCK PRAIRIE M p
r'ortified Payments - Payment Detail
Phone: 713-900-2680
Fax: 713-90Q-�685
P f
121,780 MIDTOWN RESERVE Pop rBLOCK rmation
30,489Lor2?
152,269
AMISTAD LOOP
IF YOU ARE 65 YEARS OF AGE OR DISABLED AND THE PROPER OLDER IN THIS
DOCUMENT 15 YOUR RESIDENCEPROPERTY DESCRIBED D YOU
SHOULD CONTACT THE APPRAISAL
YOU
REGARDING ANY ENTITLEMENTE ENTROU M Y HAVE
tA E T
POSTPONEMENT IN THE PAYMENT OF THESE r TO A
AXES.
Payment Due Before
Date payment
0/12/2022 Robyn $Y
vZ1/02/2023 761.34 iCllllarr
761.34 CORELOGIC
Service Address
Less Exemptions
DUPLICATE PAYMENT
-kt 41th D '764 3 4-
acztoIra3 mac, [�o�
Year
.2022
2021
N/A
0, NIA
N/A
N/A
Jur No 1 Stmt Date
+ I Delinqu8nt Date
2/3/2023 2/1/2023 i
Receipt iS
Account No 339
A 41380021230220
DELINQUENTTAXESARE AFTER UPON
RECEIPT TAXES WILL BECOM,
POSTMARKED BEFORE January 31' 2023.UEPAYMENT T MUSTQIi
ADDITIONAL PENALTIES
DATE INTEREST AVOID
Taxes that remain delinquent on July 0S 2023 will
I Incur an
Penalty to defray costs of collection per Section 33.07,33,08 and/or
33.11 of the Texas Pro addition:
Property Tax Cods,
Please contact the AppraisalcorrectionsPlease
District concerning any
appraised value, ownership, address
or any application for exemptions.changes
Brazos Co Dsrict
County Appraisal District
www.brazoscad.org 979-774-4100
Comparisons of the last six (6) tax years
Apnraisea Taxable'
i52,269 Rate Taxes %Change
152,269 0.500000 25,860 761.34 488.82%
25,860 0.500000 129.30
NIA NIA
N/A NIA NIA
NIA NIA
NIA
N/A NIA NIA N/A N/A
NIA, N/A NIA N/A
% Change between 2022NIA N/A
and 2021 N/A
488.82% j 488.82%; 1 0.00% l 488_82%
Taxable Value
Tax Rate '
152,269 0.500000 per $100 Tax Levy
761.34
Current Taxes Due
CAD
Taxeaid P
enallies Paid P & I Paid Atty Fee Paid
761.34
0.00 0 co 0,00
0.00 0.00 0.00
0.00
761,34
Other
Paid To Payment f
0.00 761.34
0.00 761.34
erec
2022 Paid in Full
1
1
MUNICIPAL TAX SERVICE, LLC
Bill To
Rock Prairie Management District No. 2
13333 Northwest Freeway
Suite 620
Houston TX 77040
Invoice
Date Invoice #
2/1/2023 MD2-174
Description Unit Count Rate Amount
Avik Bonnerjee, RTA - Tax Assessor Collector Fee February 817.70 817.70
2023.
2022 Additional Unit Count Invoiced 2023 8 0.90 7.20
Thank you for your business.
Total $824.90
a.o (•a 3 cK� l a03
13333 Northwest Freeway, Suite 620 ■ Houston, TX 77040 a PH:713-900-2680 g www.bamunitax.com
MUNICIPAL TAX SERVICE, LLC
Bill To
Rock Prairie Management District No. 2
13333 Northwest Freeway
Suite 620
Houston TX 77040
Invoice
Date Invoice #
2/1/2023 MD2-175
Description Unit Count Rate Amount
Copies 346 0.20 69.20
Postage, Mailing, and Handling (4) 3.16 3.16
Roll Update & Processing (December 2022) 0.75 75.00 56.25
Records Retention 1.20 1.20
Preparation of Delq. Atty. Electronic Files 15.00 15.00
Estimate of Value as of January 1, 2023 450.00 450.00
Thank you for your business.
Total $594.81
a .o cic.-1a04-
13333 Northwest Freeway, Suite 620
Houston, TX 77040 PH:713-900-2680 gi
www.bamunitax.com
Jurisdiction: MD2
ROCK PRAIRIE MANAGEMENT DISTRICT NO. 2
Delinquent Tax Roll
As of 1/31/2023
Page 1
2/3/2023
2:19 PM
Account No/Name/Address
Jurisdiction Totals (excludes
Year Tax Lew
2017
2018
2019
2020
2021
2022
19,962.78
49,461.25
73,299.93
117,666.69
216,956.04
366.433.95
Cad No/Property Descr.
Rollback Accounts)
Base Taxes Due Penalties Due Del. P&I Due Attv Fee Due Escrow Amt Total Due Count % collected
0.00 0.00 0.00 0.00 0.00 0.00 0 100.00%
0.00 0.00 0.00 0.00 0.00 0.00 0 100.00%
0.00 0.00 0.00 0.00 0.00 0.00 0 100.00%
0.00 0.00 0.00 0.00 0.00 0.00 %
0.00 0.00 0.00 0.00 0.00 0.00 0 100100..00%
48.890.76 0.00 0.00 0.00 0.00 48,890.76 500 85 6600`%n
48,890.7E 0.00 0.00 0.00 0 00 48,890.76 50
Jurisdiction Rollback Accounts Totals
Year Tax Levy Base Taxes Due
2017 5,306.29 0.00
2018 5.305.09 0.00
0.00
Penalties Due Del. P&I Due Attv Fee Due Escrow Amt Total Due Count
0.00 0.00 0.00 0.00 0.00 0 100.00%
0.00 0.00 0.00 0 00 0.00 0 100.00%
0.00 0.00 0.00 0 D0 0.00 0
Report Prepared by B&A Municipal Tax
www.bamunitax.com
Honesty J Efficiency J Transparency J Accountability I Continuity
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE MONTH ENDING
February 28, 2023
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620 MAIN 7I3-900-2680
HOUSTON, TX 77040 TOLL FREE 1-888-598-7409 1
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 2/28/23
RECEIVABLES SUMMARY
2022 Balance Forward Levy at 05/31/22 FYE
CAD Changes / Uncollectible
Outstanding Balance forward Prior Years (2021-2010) at 05/31/22 FYE
CAD Changes / Uncollectible
Total Levy to be collected
Collection prior months (all years)
2022 Taxes Collected net NSF & KR Refunds during current month
Taxes Collected for Prior Years net NSF & KR Refunds
Total Outstanding Balance
TAX ACCOUNT
Income
Taxes Collected Current Year
Taxes Collected Prior Year
10% Rendition Penalty
Penalties & Interest
Collection Fee Paid
Overpayments
NSF or Reversals, Bank Charges
Other Fees & Court Costs, Etc
CCI Overpayment
Escrow / Prepaid
Beginning Balance — Tax Account
Expenses
CK# 1194 Brazos CAD-2nd Qtr 2023 Assessment (Reporting Only)
CK# 1205 B&A Municipal Tax Service, LLC - Invoice MD2-177
CK# 1206 B&A Municipal Tax Service, LLC - Invoice MD2-178
Ending Balance —Tax Account
$0.00
$363, 724.26
$3,552.24
$0.00
($321,095.43)
($10,057.86)
$0.00
$10,057.86
$0.00
$0.00
$168.42
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$10,226.28
$812.75
$824.90
$700.70
$2,338.35
363, 724.26
3.552.24
367,276.50
(331,153.29)
36,123.21
23,101.80
33,328.08
30,989.73
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
2
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 2/28/23
OUTSTANDING TAXES - YEAR TO DATE
TAX
YEAR
2022
2021
2020
2019
2018
2017
BALANCE FORWARD
10/01/22
$366,474.63
$216,956.04
$117,666.69
$73,299.93
$49,461.25
$19,962.78
CAD
SUPPLEMENTS &
CORRECTIONS
($2,750.38)
$0.00
$0.00
$0.00
$0.00
$0.00
EXEMPTIONS & TAX RATES
TAX
YEAR
2022
2021
2020
2019
2018
2017
HOMESTEAD
EXEMPTION
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
DISTRICT VALUES
TAX
YEAR
2022
2021
2020
2019
2018
2017
LAND &
IMPROVEMENTS
74,141,207
43,412,055
22,941,412
14,898,546
9,881,920
4,069,643
OVER 65 /
DISABLED
0
0
0
0
0
0
AG NET
8,296
8,675
7,123
14,370
28,690
27,010
UNCOLLECTIBLE
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
M & 0 RATE
0.12000
0.17000
0.50000
0.50000
0.50000
0.50000
PERSONAL
PROPERTY
120,621
608,274
617,829
909,670
309,850
0
COLLECTIONS
$327,601.05
$216,956.04
$117,666.69
$73,299.93
$49,461.25
$19,962.78
DEBT SERVICE
RATE
0.00000
0.00000
0.00000
0.00000
0.00000
0.00000
EXEMPTIONS
1,525,281
637,793
33,002
1,162,600
328,210
104,096
OUTSTANDING
TAXES
$36,123.21
($0.00)
$0.00
$0.00
$0.00
($0.00)
$36,123.21
ROAD BOND DEBT
RATE
0.38000
0.33000
0.00000
0.00000
0.00000
0.00000
COLLECTIONS
PERCENTAGE
90.07%
100.00%
100.00%
100.00%
100.00%
100.00%
TOTAL RATE
0.50000
0.50000
0.50000
0.50000
0.50000
0.50000
TOTAL VALUE SR KR
72,744,843 25 25
43,391,211 60 60
23,533,362 65 65
14,659,986 90 90
9,892,250 99 99
3,992,557 101 101
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
3
MUNICIPAL TAX SERVICE,LLC
BEGINNING BALANCE
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 2/28/23
INCOME
10% Rendition Penalty
CAD Refund Excess Allotment
Collection Fee
Correcton Roll Refund
Earned Interest
Overpayments
Penalty & Interest
Rollback Tax Collected
Taxes Collected
Total Income
EXPENSES
Annexation
Audit/Records
Bank Charges
Bond Premium
CAD Fees
Certificate of Value
Copies
Correction Roll Refunds
Correction Roll Rendition Refunds
Continuing Disclosure
Court Affidavits
Delinquent Tax Attorney Assistance
Delinquent Tax Attorney Fee
Estimate of Value
Financial Advisor Assistance
Installment Tracking
Unclaimed Property Report
Legal Notices
Mailing & Handling
Meeting Travel & Mileage
NSF, Reversals, Stop Pay
Overpayment Refund
Public Hearing
Records Retention
Research
Roll Update & Processing
Supplies
Tax Assessor Collector Fee - AB
Transfer to Rollback Collected
Transfer to Maintenance & Operating
Transfer to Road Debt Service
ENDING BALANCE
PROFIT & LOSS
CURRENT MONTH
2/01/23 -2/28/23
253,414.46
0.00
0.00
0.00
0.00
0.00
0.00
168.42
0.00
10, 057.86
10,226.28
0.00
0.00
0.00
0.00
0.00
0.00
69.20
0.00
0.00
0.00
0.00
15.00 '
0.00
450.00
0.00
0.00
0.00
0.00
3.16
0.00
0.00
5,700.33
0.00
1.20
0.00
56.25
0.00
824.90
0.00
53,192.62
170,000.00
230,312,66
33.328,08
FISCAL YEAR
6/01 /22 - 2/28/23
29,601.80
0.00
103.00
531.60
0.00
0.00
5,700.40
819.77
0.00
331,153.29
338,308.06
0.00
175.00
0.00
50.00
2,313.75
350.00
603.20
14.85
0.00
0.00
0.00
135.00
528.54
900.00
32.50
0.00
0.00
787.00
661.19
2,892.82
25.00
5,700.33
650.00
18.63
210.00
356.25
10.26
7,373.70
0.00
80,793.76
230, 000.00
334,681.78
3.1;128.08
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
4
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MANAGEMENT DISTRICT 2
FOR THE PERIOD ENDING 2/28/23
2022
October $19,553.67
November $25,643.23
December $50,710.36
January $221,635.93
February $10,057.86
March
April
May
June
July
August
September
YEAR TO YEAR COMPARISON
0/0 2021
5.34%
12.33%
26.17%
86.66%
90.07%
VARIANCE
$0.00 0.00% 5.34%
$27,879.54 12.87% -0.54%
$47,161.03 34.64% -8.47%
$96.284,05 79.10% 7.56%
$32,143.07 93.94% -3.87%
$1284.59 94.53%
$0.00 94.53%
$9,110.62 98.56%
$25.55 98.57%
$1,447.70 99.24%
$1,497.71 99.93%
$0.00 99.93%
MONTHLY COLLECTIONS
j 20221 20211 2019
$10,057.86 $0.00 $0.00
B & A MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY, STE 620
HOUSTON, TX 77040
MAIN 713-900-2680
TOLL FREE 1-888-598-7409
5
MUNICIPAL TAX SERVICE,LLC
ROCK PRAIRIE MGT DIST NO. 2
FOR THE PERIOD ENDING 02/22/2023
PLEDGED SECURITIES REPORT
SECURITES PLEDGED AT 105% OVER FDIC INSURED $250,000
COLLATERAL SECURITY AGREEMENT ON FILE : YES
TAX BANK ACCOUNT HELD AT: WELLS FARGO / BANK OF NEW YORK MELLON
COLLATERAL SECURITY REQUIRED: $ 15,790.89
TYPE OF PLEDGED INVESTMENT:
GNMA
FMAC
IN COMPLIANCE W/ DISTRICT INVESTMENT POLICY: YES
BA MUNICIPAL TAX SERVICE, LLC
13333 NORTHWEST FREEWAY SUITE 620
HOUSTON, TX 77040
MAIN 713-900-2680
FAX 713-900-2685
PS
STATE OF TEXAS §
COUNTY OF BRAZOS §
Avik Bonnerjee, being duly sworn, says that he is the Tax Assessor -Collector for the above
named District and the foregoing contains a true and correct report accounting for all taxes
collected for said District during the month therein stated.
Avik Bonnerjee, RTA
SWORN TO AND SUBSCRIBED BEFORE ME, this 1st day of March 2023.
REBECCA L'I'NN BREWER
Notary ID #1258819
My Commission Expires
March 1, 2024
Rebecca Lynn Brewer
Notary Public, State of Texas
Notary ID #1258819
My Commission Expires March 1, 2024
BRAZOS CENPgt
APPRAISAL UIsiRluf
BRAZOS COUNTY, TEXAS
4051 PENDLETON DR
BRYAN, TX 77802-2465
Mr. Avik Bonnerjee
Registered Texas Assessor Collector
B&A Municipal Tax Service LLC
13333 Northwest Freeway, Suite 620
Houston, TX 77040
November 21, 2022
STATEMENT
Dana Horton
Chief Appraiser
Phone (979) 774-4100
Fax (979) 774-4196
ROCK PRAIRIE MGMT DIST #2
Below are the quarterly payment amounts and due dates for the 2023 Brazos Central
Appraisal District Operating Budget, as mandated by State Law,
Section 6.06 State Property Tax Code states:
"Unless the governing body of a unit and the chief appraiser agree to a different method of
payment, each taxing unit shall pay its allocation in four equal payments to be made at the end
of each calendar quarter, and the first payment shall be made before January 1 of the year in
which the budget takes effect A payment is delinquent if not paid on the date it is due. A
delinquent payment incurs a penalty of 5 percent of the amount of the payment and accrues
interest at an annual rate of 10 percent If the budget is amended, any change in the amount of
a unit's allocation is apportioned among the payments remaining."
1st Quarter due by December 31, 2022
2 Quarter due by March 31, 2023
$812.75
$812.7
3rd Quarter due by June 30, 2023 $812.75
4th Quarter due by September 30, 2023 $812.75
Total Allocation $3,251.00
vk2
MUNICIPAL TAX SERVICE, LLC
BiII To
Rock Prairie Management District No. 2
13333 Northwest Freeway
Suite 620
Houston TX 77040
Invoice
Date Invoice #
3/1/2023 MD2-177
Description Unit Count Rate Amount
Avik Bonnerjee, RTA - Tax Assessor Collector Fee March 817.70 817.70
2023.
2022 Additional Unit Count Invoiced 2023 8 0.90 7.20
Thank you for your business.
II Total $824.90
spt . at. ( J�
13333N6 tIiwest Freeway, Suite 620 a Houston, TX 77040 • PH:713-900-2680. www.bamunitax.com
MUNICIPAL TAX SERVICE, LLC
Bill To
Rock Prairie Management District No. 2
13333 Northwest Freeway
Suite 620
Houston TX 77040
Invoice
Date Invoice #
3/1/2023 MD2-178
Description Unit Count Rate Amount
Copies 360 0.20 72.00
Wells Fargo Service Fees (1.01.22 to 12.31.22) 4.30 4.30
Postage, Mailing and Handling (1) 3.16 3.16
Roll Update & Processing (December 2022) 0.75 75.00 56.25
Delinquent Personal Property Statement Mailing & Handling 0.25 75.00 18.75
Records Retention 1.20 1.20
Preparation of Delq. Atty. Electronic Files 15.00 15.00
Meeting Travel Time/Mileage/Time (January 2023) 530.04 530.04
Thank you for your business.
Total $700.70
P 13333 Northwest Freeway, Suite 620 • Houston, TX 77040 a,;liwF111:713-900-2680 ■ www.bamunitax.com
EXHIBIT "C"
RESOLUTION AUTHORIZING REQUEST TO BRAZOS CENTRAL
APPRAISAL DISTRICT FOR APPRAISAL OF PROPERTY
WHEREAS, the Board of Directors of Rock Prairie Management District No. 2 (the
"District") is considering the issuance of bonds of the District; and
WHEREAS, the District now requires an estimate of appraised value for properties
located within the boundaries of the District as of January 1, 2023; and
WHEREAS, Chapter 25, Section 25.18 of the Texas Tax Code ("Code"), as amended,
provides that a taxing unit by resolution adopted by its governing body may require the appraisal
office to appraise all property within the unit as of a date specified in the resolution. Now,
Therefore;
BE IT RESOLVED BY THE BOARD OF DIRECTORS OF ROCK PRAIRIE
MANAGEMENT DISTRICT NO. 2, THAT:
Section 1: The District hereby requests that the Brazos Central Appraisal District
conduct an appraisal of property located within the boundaries of the District as of January 1,
2023.
Section 2: The District be provided with five (5) copies of such estimate of appraised
value as of January 1, 2023, certified by the chief appraiser of said appraisal district.
Section 3: The District be provided with such certificate of assessed value as of
January 1, 2023, on or before thirty (30) days from the date of receipt hereof in accordance with
Section 25.18(c) of the Code.
Section 4: The District be charged with all costs incurred by said appraisal district in
conducting the appraisal herein requested.
PASSED AND ADOPTED this 12th day of January, 2023.
11111111111 III11111#
0,C,E M ENr ",,,
Ciskfre-
N
-r'rrfr� �IlFlffllttt111111�,4,�~,1
ROCK PRAIRIE MANAGEMENT DISTRICT
NO.2
By:
President, Board of Directors
573559
EXHIBIT "D"
EHRA
'4141M11.0.7Y
ENGINEERING THE FUTURE
SCNcz 1936
ROCK PRAIRIE MANAGEMENT DISTRICT NO. 2
ENGINEERING REPORT
MARCH 2023
9. Engineering Report, including:
TBPE No. F-726
TBPLS No.10092300
a. Authorize the design and/or advertisement of bids for construction of facilities within the District
and approval of related storm water plans, including District.
1. Status of design of Lakeway Drive Reserve, Phase 200
Board Action: None.
b. Authorize the award of/or concurrence in award of contracts for the construction of facilities
within the District, authorizing acceptance of Texas Ethics Commissions ('TEC") Form 1295, and
approval of any storm water permits.
Board Action: None.
c. Status of construction of facilities to serve land within the District, including the approval of any
pay estimates and change orders and authorize acceptance of TEC Form 1295, including:
1. Midtown Reserve, Phase 107 by Greens Prairie Investors, Ltd.
Project has been completed with final Pay Estimate.
Board Action: None
2. Midtown Subdivision, Phase 109 and 112 by Greens Prairie Investors, Ltd.
Contractor: Greens Prairie Investors, Ltd.
Contract Time: 150 Days
Pay Request No. 1 is being processed in the amount of $232,984.80
Board Action: None.
EHRA Engineenng 11001 I Meadowglen Lane I Houston, Texas 77042 11713.784.4500 11713.784.4577
REALIZING V1SI0NS • DESIGN'NG COMMUNITIES • ENGINEERING THE FUTURE
Rock Prairie Management District No. 2
MARCH 2023
Page 2
3. Midtown City Center, Phase 4O4A by Terra Bella Construction, LLC.
No additional Pay Requests have been received for processing. The project was approximately
85% completed as of the last Pay Estimate.
Board Action: None.
d. Acceptance of site and/or easement conveyances for facilities to be constructed for the District
and acceptance of facilities for operation and maintenance purposes.
Conveyance and Bill of Sale of Recreational Facilities from College Station Downtown Residential,
LLC, relative to Midtown Reserve, Phase 107
Board Action: Authorize Conveyance and Bill of Sale
e. Status of acceptance by the City of College Station, Texas for maintenance of streets.
Board Action: None.
f. Ratify actions taken to authorize the President or Vice President to sign the plat for Midtown City
Center, Phase 4O4A
Board Action: Ratify actions for plat signature.
g. Consider Engineer's updated Schedule of Hourly Rates.
Board Action: Review and Approve Modified Hourly Rate Schedule
EHRA
EHRA En , neenng 1 10011 Meadowwglen pare 1 Houston. Teyas 77042 1 : 713.784 450C 1 f 713.734.1577
THE FUTURE
EXHIBIT "A"
EHRA ENGINEERING
Rock Prairie Management District No. 2
2023 SCHEDULE OF HOURLY RATES AND OTHER DIRECT COSTS
Engineering, Design and Production
Engineer I
Engineer II
Engineer III
Project Engineer
Senior Project Engineer
Assistant Project Manager
Project Manager
Senior Project Manager I
Senior Project Manager II
Practice Area Leader - Engineering
Principal
CAD Technician I
CAD Technician II
CAD Technician III
CAD Technician IV
Design CAD Technician I
Design CAD Technician II
Senior Design CAD Technician
Project Coordinator
Assistant Design and Production Manager
Design and Production Manager
GIS Technician I
GIS Technician II
GIS Technician III
GIS Specialist
GIS Manager
Surveying
Survey Rod Person
Survey Instrument Person
Survey Party Chief
Survey Field Supervisor
1 Person GPS/Robotic Crew
CAD Operator
Survey CAD Technician
Senior Survey CAD Technician
Survey Project Manager/RPLS
Senior Survey Project Manager/RPLS
Practice Area Leader - Surveying
2023
$ 115
130
135
145
155
175
190
205
225
250
325
100
115
125
135
120
130
150
150
170
200
100
115
125
135
165
55
70
100
145
150
95
115
140
185
210
250
Construction Phase Services
Construction Inspector I
Construction Inspector 11
Construction Inspector III
Contract Administrator
Contract Administration Manager
Assistant Construction Project Manager
Construction Project Manager
Senior Construction Project Manager
Practice Area Leader - Construction Phase Services
Planning and Visioning
Land Planner I
Land Planner II
Land Planner III
Land Planner IV
Planning Project Manager
Senior Planning Project Manager
Platting Coordinator
Senior Platting Coordinator
Platting Manager
Practice Area Leader - Planning and Visioning
Landscape Architecture
Project Landscape Designer
Registered Landscape Architect
Practice Area Leader - Landscape Architecture
General
Accounting Administrator
Bond Issue Supervisor
Administrative Assistant
Clerical
Other Direct Costs
Mileage
Delivery
Reprographics
Sub -Consultant Fees
Advertising
Plan Review Fees, Governmental Fees
2023
$ 115
130
145
100
115
130
175
195
250
$ 115
130
145
160
180
200
130
150
180
250
$ 125
180
250
$ 130
150
105
90
Cost+10%
Cost+10%
Cost+10%
Cost+10%
Cost+10%
Cost+10%
EXHIBIT "A"
EHRA ENGINEERING
Rock Prairie Management District No. 2
2023 SCHEDULE OF HOURLY RATES AND OTHER DIRECT COSTS
Engineering, Design and Production
Engineer I
Engineer II
Engineer III
Project Engineer
Senior Project Engineer
Assistant Project Manager
Project Manager
Senior Project Manager I
Senior Project Manager II
Practice Area Leader- Engineering
Principal
CAD Technician I
CAD Technician II
CAD Technician III
CAD Technician IV
Design CAD Technician I
Design CAD Technician II
Senior Design CAD Technician
Project Coordinator
Assistant Design and Production Manager
Design and Production Manager
GIS Technician I
GIS Technician II
GIS Technician III
GIS Specialist
GIS Manager
Surveying
Survey Rod Person
Survey Instrument Person
Survey Party Chief
Survey Field Supervisor
1 Person GPS/Robotic Crew
CAD Operator
Survey CAD Technician
Senior Survey CAD Technician
Survey Project Manager/RPLS
Senior Survey Project Manager/RPLS
Practice Area Leader -Surveying
2023 2015
5 115
130
135
145 120
155
175 125
190 160
205 180
225
250
325 240
100 80
115
125
135
120 90
130
150 105
150
170
200 135
100
115
125
135
165
$ 55 20
70 50
100 70
145 90
150 110
95
115
140 95
185 125
210 180
250
Construction Phase Services
Construction Inspector I
Construction Inspector II
Construction Inspector III
Contract Administrator
Contract Administration Manager
Assistant Construction Project Manager
Construction Project Manager
Senior Construction Project Manager
Practice Area Leader - Construction Phase Services
Planning and Visioning
Land Planner I
Land Planner II
Land Planner III
Land Planner IV
Planning Project Manager
Senior Planning Project Manager
Platting Coordinator
Senior Platting Coordinator
Platting Manager
Practice Area Leader - Planning and Visioning
Landscape Architecture
Project Landscape Designer
Registered Landscape Architect
Practice Area Leader - Landscape Architecture
General
Accounting Administrator
Bond Issue Supervisor
Administrative Assistant
Clerical
Other Direct Costs
Mileage
Delivery
Reprographics
Sub -Consultant Fees
Advertising
Plan Review Fees, Governmental Fees
2023 2015
5 115
130
145
100
115
130
175
195
250
$ 115
130
145
160
180
200
130
150
180
250
$ 125
180
250
$ 130
150
105
90
Cost+10%
Cost+10%
Cost+10%
Cost+10%
Cost+10%
Cost+10%
80
90
100
135
80
90
80
95
100
125
125
70
70
EXHIBIT "E"
RESOLUTION AUTHORIZING
USE OF SURPLUS ROAD BOND CONSTRUCTION FUNDS AND
INTEREST EARNED ON ROAD BOND CONSTRUCTION FUNDS,
WHEREAS, Rock Prairie Management District No. 2 (the "District") has previously
issued bonds to finance the acquisition and/or construction of certain road facilities to serve land
within the District; and
WHEREAS, the District now has surplus funds from the proceeds of said bonds and
interest earned on road bond construction funds, and the Board of Directors desires to utilize a
portion of said surplus road bond construction funds and interest earned on road bond
construction funds to pay a portion of the cost of the construction of paving improvements to
serve Midtown Reserve Subdivision, Phase 102 and developer interest related to same (the
"Project"); and
WHEREAS, the District is legally entitled to authorize the use of such funds to pay the
cost of such Project;
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF DIRECTORS OF
ROCK PRAIRIE MANAGEMENT DISTRICT NO. 2 THAT
(1) Use of surplus road bond construction funds and interest earned on road bond
construction funds in the amount of $33,820.62 to pay the cost of the Project is hereby
authorized and approved; and
(2) The District's auditor is hereby requested and directed to report the expenditure of
said funds in the District's annual audit report for the fiscal year ending May 31, 2023.
BE IT FURTHER RESOLVED that the President or Vice -President and Secretary or
Assistant Secretary of the Board of Directors and the District's attorneys and bookkeepers are
hereby authorized and directed to do any and all things necessary and proper in connection with
this Resolution.
PASSED AND ADOPTED this 9th day of March, 2023.
ATTEST:
By:
Secretary, B and of Directors
c�S�RICTO��r��
=can.
A
4
ROCK PRAIRIE MANAGEMENT
DISTRICT NO. 2
_k\ ci —
By:
President, Board of Directors
660537
EXHIBIT "F"
RESOLUTION CONCERNING DEVELOPED DISTRICT STATUS FOR 2023 TAX YEAR
WHEREAS, the Board of Directors (the "Board") of Rock Prairie Management District
No. 2 (the "District") intends to adopt an ad -valorem tax rate for the current tax year; and
WHEREAS, before the Board may adopt a tax rate for debt service, operation and
maintenance or contract purposes, it must take certain actions and provide certain public notices
pursuant to Texas Water Code Sections 49.236 — 49.23603, as amended; and
WHEREAS, the specific actions and public notices required for the District will depend,
in part, upon whether it is characterized for the current tax year as a "Developed District", as
defined by Texas Water Code Section 49.23602(a)(1); and
WHEREAS, the Board desires to memorialize its determination, based upon information
provided by the District's consulting engineer contained in Exhibit "A", attached hereto and
incorporated herein for all purposes, of whether or not it will be characterized as a Developed
District for the current tax year. Now, therefore,
BE IT RESOLVED BY THE BOARD OF DIRECTORS OF ROCK PRAIRIE
MANAGEMENT DISTRICT NO. 2 THAT:
Section 1: For the tax year 2023, and in reliance upon the information contained in the
attached Exhibit "A". the Board has determined that it shall not be considered a Developed District
as defined by Texas Water Code Section 49.23602(a)(1) for any purposes. This determination
shall be considered made by the Board as of January lst of such tax year.
Section 2: This Resolution constitutes official action by the Board concerning
determination of the District's Developed District status for the tax year 2023, and the District's
tax assessor —collector, attorneys and other consultants shall be entitled to rely upon this Resolution
in performing any actions and/or preparing any notices which are required as a result of the
District's determination for such tax year, unless and until this Resolution is revoked or amended
by the Board.
[THE REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK]
PASSED AND ADOPTED ON THIS 9th day of March, 2023.
ATTEST:
By:
Secretary, : o of Directors
IkitenionnnO
-2-
ROCK PRAIRIE MANAGEMENT
DISTRICT NO. 2
By:
President, Board of Directors
562217_6
EXHIBIT A TO RESOLUTION CONCERNING.
DEVELOPED DISTRICT STATUS FOR 2023 TAX YEAR.
The undersigned is an authorized representative of Edminster, Hinshaw, Russ &
Associates, Inc. (dba EHRA), the duly appointed and acting consulting engineer for Rock Prairic
Management District No. 2 (the "District"). I am familiar with the development status of the
District and the matters addressed herein. The following information is being provided for use by
the District's Board of Directors in determining whether it will be characterized as a "Developed
District," as defined by Texas Water Code Section 49.23602(a)(1), for the 2023 tax year. Unless
otherwise specifically stated herein, this information is being provided based on the status of the
District as of January ls' of such year.
I . Water. Sanitary Sewer and Drainage: Facilities:.
(a.) The estimated number of equivalent single family connections ("ESFC") required
for projected build -out of all developable property Nvithin the District is
594 (the "Build -Out ESFC"). Ninety-five percent (95%) of that
number is 564 (the "Developed District ESFC").
(b.) Have all water, sanitary sewer and drainage facilities been constructed, and all
associated sites or easements been conveyed to the District, which are required to
serve the Developed District ESFC? Yes X No. If the answer
is "No," do not complete the remainder of this document. Tf the answer is
"Yes," proceed to (c.) below.
(c.) Have all of those water, sanitary sewer and drainage facilities and sites been
financed with bonds or otherwise paid for by the District? Yes No.
If the answer is "No," do not complete the remainder of this document. If the
answer is "Yes," proceed to Item No. 2.
Item No. 2 below, if applicable, is only to be completed in the event Item No. 1 (c.) was
answered "Yes". Otherwise, Item No. 2 should not be completed.
2. Road Facilities (Only applicable if the District has road powers and remaining voted road
bond authority. Otherwise, do not complete and proceed to Item No. 3.):
(a.) The total costs incurred to date in connection with the construction of qualifying
roads, or any qualifying improvements in aid of roads, which roads and
The engineer will need to answer this question based upon the type of road powers held by the District Although
2019 revisions to Texas Water Code Section 54.234 removed the distinction between limited and full road powers,
improvements are required to serve the Build —Out ESFC, are approximately
. Ninety — five percent (95%) of that number is $
(the "Developed District Road Costs").
(b.) Have all of the Developed District Road Costs been financed with bonds or
otherwise paid for by the District? Yes No. If the answer is
"Yes," proceed to Item No. 3. If the answer is "No," proceed to (c.) below.
(c.) The following questions (c.) and (d.) (if applicable) are to be answered in
consultation with the District's financial advisor. Is the current amount of
outstanding road bonds attributable to the District (i.e. issued by the District or an
overlapping jurisdiction) greater than or equal to twenty-five percent (25%) of the
District's current real property taxable value, as reflected on the most recent
certified tax rolls, for purposes of the limitation contained in Article 3, Section 52
of the Texas Constitution?2 Yes No. If the answer is "No," do not
complete the remainder of this document If the answer is "Yes," proceed to
(d.) below.
(d,) Is the District's real property taxable value reasonably anticipated to sufficiently
increase, within the next twenty-four (24) months, to allow the sale of road bonds
for additional Developed District Road Costs? Yes No. If the answer
is "Yes", do not complete the remainder of this document. If the answer is
"No", proceed to item No. 3.
Item No. 3 below, if a€tnlicable, is only to be completed in the event that either of Item Nos.
1(c.) or 2(b.) above was answered "Yes" or Item No. 2(d.) was answered "No". Otherwise,
Item No. 3 should not be completed.
3. Park and Recreational Facilities (only applicable if district has remaining voted park and
recreational bond authority of at least $1,000,000. Otherwise, do not complete.):
(a.) The lesser of (i) the total amount of the Districts voted bond authority or (ii)
[1%1[3%]3 of the Districts total taxable value, as reflected on [the most recent
if you are relying on a pre-2019 bond authorization you need to confirm the proposition language isn't restricted
to prior law or only certain types of roads.
2 This test is generally the same test required by the Attorney General in connection with the issuance of new road
bonds and is addressed in the Overlapping Debt Certificate prepared by the financial advisor. Only real property
value is considered.
Pursuant to Texas Water Code Section 49.4645(a), the default percentage is 1%. Districts meeting the linanoial
conditions of Section 49,4645(a-1) may use 3%, However, if you are relying on a pre -June 2021 bond
authorization (the effective date of the amendment providing the 3% option), you need to confirm the proposition
isn't restricted to prior law.
2
Developed District Tax Status Engineer Form (2023) REVD 2
certified tax rolls] 4[an estimate of value prepared by the applicable appraisal
district dated 20 ], is $ . Ninety-five percent (95%) of that lesser
number is $ (the "Developed District Park Costs").
(b.) The following questions (b.) and (c.) (if applicable) are to be answered in
consultation with the District's financial advisor. Does the District have an
amount of outstanding park and recreational bonds greater than or equal to the
Developed District Park Costs? Yes No. If the answer is
"Yes," proceed to (c.) below. If the answer is "No," proceed to (d.) below.
(c.) Are the District's outstanding park and recreational bonds reasonably anticipated
to be less than the Developed District Park Costs within the next twenty-four (24)
months? Yes No. If the answer is "Yes," proceed to (d.) below.
If the answer is "No," do not complete the remainder of this document.
(d.) Has the District taken any of the following steps in the last twenty-four (24) months
in furtherance of a park and recreational facilities bond issue: (i) engaged a design
engineer or landscape architect, (ii) approved the advertising of or awarded a
contract for a project, or (iii) authorized preparation of a bond application report?
Yes No
[REMAINDER OF PAGE LEFT INTENTIONALLY BLANK]
i Texas Water Code Section 49.4645 allows park bonds to be issued based upon an estimate of value,
3
Developed District Tax Status Engineer Form (2023) RPMD 2
Dated: March 8 , 2023
Signature of Engineer:
Print Name of Engineer: Robert D. Atkinson, Jr., PE(
Print Name of Engineering Firm: Edminster. Hinshaw. Russ & Associates, Inc.
Print Name of District: Rock Prairie Management District No. 2
ENGINEER SIGNATURE PAGE FOR EXHIBIT A TO RESOLUTION DETERMINING
DEVELOPED DISTRICT STATUS FOR 2023 TAX YEAR
The District will NOT be considered a Developed District for the current tax vear if any of the
foltowine situations occur: (i) the answer to Item 1(b.) is "No"; (ii) the answer to Item 1(c.) is
"No"; (iii) the answer to Item 2(c.) is "No"; (iv) the answer to Item 2(d.) is "Yes"; OR (v) the
answer to item 3(d.) is "Yes". The Board will adopt a Resolution memorializing its Developed
District status on an annual basis, based upon the answers on this form
4
Developed District Tax Status Engineer Form (2023) RPMD 2
If Items 2(c.) or (d.) and/or Items 3(b.) or (c.) above are answered, this document should also
be executed by the District's Financial Advisor to confirm their consultation with Engineer
on those answers.
Dated: , 20
Signature of Financial Advisor:
Print Name of Financial Advisor:
Print Name of Financial Advisory Firm:
Print Name of District:
FINANCIAL ADVISOR SIGNATURE PAGE FOR EXHIBIT A TO RESOLUTION
DETERMINING DEVELOPED DISTRICT, STATUS FOR 2023 TAX YEAR
5
Developed District Tax Status Engineer Form (2023) RPMD 2
EXHIBIT "G"
RESOLUTION ADOPTING PREVAILING WAGE RATE SCALE
FOR CONSTRUCTION PROJECTS
WHEREAS, Rock Prairie Management District No. 2 (the "District") has been heretofore
duly created and organized; and
WHEREAS, Chapter 2258, Texas Government Code ("Chapter 2258"), requires the
District to determine the general prevailing rate of per diem wages for each craft or type of
worker in the locality in which a construction project for the District is to be performed and the
general prevailing rate of per diem wages for legal holiday and overtime work; and
WHEREAS, Chapter 2258 provides that a worker employed on a construction project by
or on behalf of the District shall be paid not less than said general prevailing rates, as applicable;
and
WHEREAS, Chapter 2258 provides that a contractor which is awarded a construction
contract for the District, or a subcontractor of the contractor, shall pay not less than the rates
determined as set forth above to a worker employed in the execution of such contract for a
construction project; and
WHEREAS, Chapter 2258 applies to construction projects paid for in whole or in part
from funds of the District, regardless of whether the work is done under the District's supervision
or direction; and
WHEREAS, the Board of Directors of the District (the "Board") has determined the
general prevailing rate of per diem wages by using the prevailing wage rate as determined by the
United States Department of Labor in accordance with the Davis -Bacon Act (40 U.S.C.
Section 276a et seq.), as amended, and has determined to adopt a Prevailing Wage Rate Scale for
Construction Projects for the District. Now, Therefore,
BE IT RESOLVED BY THE BOARD OF DIRECTORS OF ROCK PRAIRIE
MANAGEMENT DISTRICT NO. 2 THAT:
Section 1: The Board has determined the general prevailing rate of per diem wages for
each craft or type of worker in the locality in which a construction project for the District is to be
performed and the general prevailing rate of per diem wages for legal holiday and overtime work
by using the prevailing wage rate as determined by the United States Department of Labor in
accordance with the Davis -Bacon Act (40 U.S.C. Section 276a et seq.), as amended, and further,
the Board has determined that the wage rates in the Prevailing Wage Rate Scale for Construction
Projects (comprised of one or more United States Department of Labor wage determination
scales for each project type) attached hereto as Exhibit A are the general prevailing wage rates
for construction projects by or on behalf of the District.
Secreta(y, Bof Directors
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Section 2: The District hereby adopts the Prevailing Wage Rate Scale for Construction
Projects attached hereto as Exhibit A, which establishes minimum rates for each project type that
shall be used by all contractors and their subcontractors on construction projects by or on behalf
of the District.
Section 3: A contractor or subcontractor on a construction project by or on behalf of the
District shall maintain records as required by Chapter 2258 and shall be subject to the penalties,
forfeitures, and withholding of money for failure to comply with this Resolution and/or pending
a final determination of an alleged violation, as provided in Chapter 2258.
Section 4: The District engineer is hereby directed and authorized to specify the wage
rates adopted hereunder for each project type in all specifications for bids and contracts for
construction projects by or on behalf of the District.
Section 5: Any prior Resolution Adopting Prevailing Wage Rate Scale for Construction
Projects previously adopted by the Board is hereby revoked.
PASSED and ADOPTED this 9th day of March, 2023.
ATTEST:
81111irmui0
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President, Board of Directors
456038_11
EXHIBIT A
PREVAILING WAGE RATE SCALE FOR CONSTRUCTION PROJECTS
United States Department of Labor
Wage Determination Scale TX 7
Construction Type: Heavy and Highway Construction
Projects
County: Brazos
General Decision Number: TX20210007 01/01/2021
Superseded General Decision Number: TX20200007
State: Texas
Construction Types: Heavy and Highway
Counties: Atascosa, Bandera, Bastrop, Bell, Bexar, Brazos,
Burleson, Caldwell, Comal, Coryell, Guadalupe, Hays, Kendall,
Lampasas, McLennan, Medina, Robertson, Travis, Williamson and
Wilson Counties in Texas.
HEAVY (excluding tunnels and dams, not to be used for work on
Sewage or Water Treatment Plants or Lift / Pump Stations in
Bell, Coryell, McClennon and Williamson Counties) and HIGHWAY
Construction Projects
Note: Under Executive Order (EO) 13658, an hourly minimum wage
of $10.95 for calendar year 2021 applies to all contracts
subject to the Davis -Bacon Act for which the contract is awarded
(and any solicitation was issued) on or after January 1, 2015.
If this contract is covered by the EO, the contractor must pay
all workers in any classification listed on this wage
determination at least $10.95 per hour (or the applicable
wage rate listed on this wage determination, if it is higher)
for all hours spent performing on the contract in calendar
year 2021. If this contract is covered by the EO and a
classification considered necessary for performance of work on
the contract does not appear on this wage determination, the
contractor must pay workers in that classification at least
the wage rate determined through the conformance process set
forth in 29 CFR 5.5(a)(1)(ii) (or the EO minimum wage rate,
if it is higher than the conformed wage rate). The EO minimum
wage rate will be adjusted annually. Please note that
this EO applies to the above -mentioned types of contracts
entered into by the federal government that are subject
to the Davis -Bacon Act itself, but it does not apply
to contracts subject only to the Davis -Bacon Related Acts,
including those set forth at 29 CFR 5.1(a)(2)-(60). Additional
information on contractor requirements and worker protections
under the EO is available at www.dol.gov/whd/govcontracts.
Modification Number Publication Date 01/01/2021
* SUTX2011-006 08/03/2011
-1-
Rates Fringes
CEMENT MASON/CONCRETE
FINISHER (Paving and
Structures) $ 12.56
ELECTRICIAN $ 26.35
FORM BUILDER/FORM SETTER
Paving & Curb $ 12.94
Structures $ 12.87
LABORER
Asphalt Raker $ 12.12
Flagger $ 9.45
Laborer, Common $ 10.50
Laborer, Utility $ 12.27
Pipelayer $ 12.79
Work Zone Barricade
Servicer $ 11.85
PAINTER (Structures)... $ 18.34
POWER EQUIPMENT OPERATOR:
Agricultural Tractor... $ 12.69
Asphalt Distributor $ 15.55
Asphalt Paving Machine $ 14.36
Boom Truck $ 18.36
Broom or Sweeper $ 11.04
Concrete Pavement
Finishing Machine $ 15.48
Crane, Hydraulic 80 tons
or less $ 18.36
Crane, Lattice Boom 80
tons or less $ 15.87
Crane, Lattice Boom over
80 tons $ 19.38
Crawler Tractor $ 15.67
Directional Drilling
Locator $ 11.67
Directional Drilling
Operator $ 17.24
Excavator 50,000 lbs or
Less $ 12.88
Excavator over 50,000 lbs$ 17.71
Foundation Drill, Truck
Mounted $ 16.93
-2-
Front End Loader, 3 CY or
Less $ 13.04
Front End Loader, Over 3 CY$ 13.21
Loader/Backhoe $ 14.12
Mechanic $ 17.10
Milling Machine $ 14.18
Motor Grader, Fine Grade. $ 18.51
Motor Grader, Rough $ 14.63
Pavement Marking Machine. $ 19.17
Reclaimer/Pulverizer $ 12.88
Roller, Asphalt $ 12.78
Roller, Other $ 10.50
Scraper $ 12.27
Spreader Box $ 14.04
Trenching Machine, Heavy$ 18.48
Servicer $ 14.51
Steel Worker
Reinforcing $ 14.00
Structural $ 19.29
TRAFFIC SIGNAL INSTALLER
Traffic Signal/Light Pole
Worker $ 16.00
TRUCK DRIVER
Lowboy -Float $ 15.66
Off Road Hauler $ 11.88
Single Axle $ 11.79
Single or Tandem Axle Dump
Truck $ 11.68
Tandem Axle Tractor w/Semi
Trailer $ 12.81
WELDER $ 15.97
WELDERS - Receive rate prescribed for craft performing
operation to which welding is incidental.
Note: Executive Order (EO) 13706, Establishing Paid Sick Leave
for Federal Contractors applies to all contracts subject to the
Davis -Bacon Act for which the contract is awarded (and any
solicitation was issued) on or after January 1, 2017. If this
-3-
contract is covered by the EO, the contractor must provide
employees with 1 hour of paid sick leave for every 30 hours
they work, up to 56 hours of paid sick leave each year.
Employees must be permitted to use paid sick leave for their
own illness, injury or other health -related needs, including
preventive care; to assist a family member (or person who is
like family to the employee) who is ill, injured, or has other
health -related needs, including preventive care; or for reasons
resulting from, or to assist a family member (or person who is
like family to the employee) who is a victim of, domestic
violence, sexual assault, or stalking. Additional information
on contractor requirements and worker protections under the EO
is available at www.dol.gov/whd/govcontracts.
Unlisted classifications needed for work not included within
the scope of the classifications listed may be added after
award only as provided in the labor standards contract clauses
(29CFR 5.5 (a) (1) (ii)).
The body of each wage determination lists the classification
and wage rates that have been found to be prevailing for the
cited type(s) of construction in the area covered by the wage
determination. The classifications are listed in alphabetical
order of "identifiers" that indicate whether the particular
rate is a union rate (current union negotiated rate for local),
a survey rate (weighted average rate) or a union average rate
(weighted union average rate).
Union Rate Identifiers
A four letter classification abbreviation identifier enclosed
in dotted lines beginning with characters other than ""SU"" or
""UAVG"" denotes that the union classification and rate were
prevailing for that classification in the survey. Example:
PLUM0198-005 07/01/2014. PLUM is an abbreviation identifier of
the union which prevailed in the survey for this
classification, which in this example would be Plumbers. 0198
indicates the local union number or district council number
where applicable, i.e., Plumbers Local 0198. The next number,
005 in the example, is an internal number used in processing
the wage determination. 07/01/2014 is the effective date of the
most current negotiated rate, which in this example is July 1,
2014.
Union prevailing wage rates are updated to reflect all rate
-4-
changes in the collective bargaining agreement (CBA) governing
this classification and rate.
Survey Rate Identifiers
Classifications listed under the ""SU"" identifier indicate that
no one rate prevailed for this classification in the survey and
the published rate is derived by computing a weighted average
rate based on all the rates reported in the survey for that
classification. As this weighted average rate includes all
rates reported in the survey, it may include both union and
non -union rates. Example: SULA2012-007 5/13/2014. SU indicates
the rates are survey rates based on a weighted average
calculation of rates and are not majority rates. LA indicates
the State of Louisiana. 2012 is the year of survey on which
these classifications and rates are based. The next number, 007
in the example, is an internal number used in producing the
wage determination. 5/13/2014 indicates the survey completion
date for the classifications and rates under that identifier.
Survey wage rates are not updated and remain in effect until a
new survey is conducted.
Union Average Rate Identifiers
Classification(s) listed under the UAVG identifier indicate
that no single majority rate prevailed for those
classifications; however, 100a of the data reported for the
classifications was union data. EXAMPLE: UAVG-OH-0010
08/29/2014. UAVG indicates that the rate is a weighted union
average rate. OH indicates the state. The next number, 0010 in
the example, is an internal number used in producing the wage
determination. 08/29/2014 indicates the survey completion date
for the classifications and rates under that identifier.
A UAVG rate will be updated once a year, usually in January of
each year, to reflect a weighted average of the current
negotiated/CBA rate of the union locals from which the rate is
based.
WAGE DETERMINATION APPEALS PROCESS
1.) Has there been an initial decision in the matter? This can
be:
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* an existing published wage determination
* a survey underlying a wage determination
* a Wage and Hour Division letter setting forth a position on
a wage determination matter
* a conformance (additional classification and rate) ruling
On survey related matters, initial contact, including requests
for summaries of surveys, should be with the Wage and Hour
Regional Office for the area in which the survey was conducted
because those Regional Offices have responsibility for the
Davis -Bacon survey program. If the response from this initial
contact is not satisfactory, then the process described in 2.)
and 3.) should be followed.
With regard to any other matter not yet ripe for the formal
process described here, initial contact should be with the
Branch of Construction Wage Determinations. Write to:
Branch of Construction Wage Determinations
Wage and Hour Division
U.S. Department of Labor
200 Constitution Avenue, N.W.
Washington, DC 20210
2.) If the answer to the question in 1.) is yes, then an
interested party (those affected by the action) can request
review and reconsideration from the Wage and Hour Administrator
(See 29 CFR Part 1.8 and 29 CFR Part 7). Write to:
Wage and Hour Administrator
U.S. Department of Labor
200 Constitution Avenue, N.W.
Washington, DC 20210
The request should be accompanied by a full statement of the
interested party's position and by any information (wage
payment data, project description, area practice material,
etc.) that the requestor considers relevant to the issue.
3.) If the decision of the Administrator is not favorable, an
interested party may appeal directly to the Administrative
Review Board (formerly the Wage Appeals Board). Write to:
Administrative Review Board
U.S. Department of Labor
200 Constitution Avenue, N.W.
Washington, DC 20210
-6-
4.) All decisions by the Administrative Review Board are final.
END OF GENERAL DECISION
-7-
EXHIBIT "H"
'V MASTERSON
\ ADVISORS L«
NO GROWTH CASH FLOW ANALYSIS
Rock Prairie Management District No. 2
Bond Issue No. 3 (Roads)
Proj % of Next
Projected Debt Beginning Tax Interest Total Outstanding Total Ending Year's
Tax Assessed Tax Cldr Fund Collections Capitalized Income Funds Debt The Bonds Debt Fund Debt
Year Valuation Rate Year Balance 97.0% Interest 2.0% Available Service Principal Interest Total Service Balance Service
(al (b) (c)
2022 73,294,914 0.370 2023 145,444 263,055 91,875 2,909 503,283 233,620 - 233,620 269,663 63.90%
2023 132,679,449 0.330 2024 269,663 424,707 5,393 699,764 307,150 - 114,844 114,844 421,994 277,770 62.58%
2024 132,679,449 0.330 2025 277,770 424,707 702,477 306,975 45,000 91,875 136,875 443,850 258,627 59.34%
2025 132,679,449 0.330 2026 258,627 424,707 683,334 301,320 45,000 89,513 134,513 435,833 247,501 56.54%
2026 132,679,449 0.330 2027 247,501 424,707 672,208 300,600 50,000 87,150 137,150 437,750 234,458 54.00%
2027 132,679,449 0.330 2028 234,458 424,707 659,165 299,650 50,000 84,525 134,525 434,175 224,990 52.30%
2028 132,679,449 0.330 2029 224,990 424,707 649,697 298,280 50,000 81,900 131,900 430,180 219,517 50.74%
2029 132,679,449 0.330 2030 219,517 424,707 644,224 298,365 55,000 79,275 134,275 432,640 211,584 49.26%
2030 132,679,449 0.330 2031 211,584 424,707 636,291 298,155 55,000 76,388 131,388 429,543 206,748 48.52%
2031 132,679,449 0.330 2032 206,748 424,707 631,455 297,650 55,000 73,500 128,500 426,150 205,305 48.02%
2032 132,679,449 0.330 2033 205,305 424,707 630,012 296,950 60,000 70,613 130,613 427,563 202,450 48.36%
2033 132,679,449 0.330 2034 202,450 424,707 627,157 291,125 60,000 67,463 127,463 418,588 208,569 49.72%
2034 132,679,449 0.330 2035 208,569 424,707 633,276 295,200 60,000 64,313 124,313 419,513 213,763 52.12%
2035 132,679,449 0.330 2036 213,763 424,707 638,470 284,013 65,000 61,163 126,163 410,175 228,295 56.30%
2036 132,679,449 0.330 2037 228,295 424,707 653,002 282,769 65,000 57,750 122,750 405,519 247,484 62.54%
2037 132,679,449 0.330 2038 247,484 424,707 672,190 276,394 65,000 54,338 119,338 395,731 276,459 69.82%
2038 132,679,449 0.330 2039 276,459 424,707 701,166 275,019 70,000 50,925 120,925 395,944 305,222 78.11%
2039 132,679,449 0.330 2040 305,222 424,707 729,929 273,513 70,000 47,250 117,250 390,763 339,167 86.87%
2040 132,679,449 0.330 2041 339,167 424,707 763,874 271,875 75,000 43,575 118,575 390,450 373,424 97.11%
2041 132,679,449 0.330 2042 373,424 424,707 798,131 269,900 75,000 39,638 114,638 384,538 413,593 109.28%
2042 132,679,449 0.330 2043 413,593 424,707 838,300 267,788 75,000 35,700 110,700 378,488 459,813 120.28%
2043 132,679,449 0.330 2044 459,813 424,707 884,519 270,538 80,000 31,763 111,763 382,300 502,219 133.78%
2044 132,679,449 0.330 2045 502,219 424,707 926,926 267,838 80,000 27,563 107,563 375,400 551,526 143.87%
2045 132,679,449 0.330 2046 551,526 424,707 976,233 275,000 85,000 23,363 108,363 383,363 592,871 158.01%
2046 132,679,449 0.330 2047 592,871 424,707 1,017,578 271,300 85,000 18,900 103,900 375,200 642,378 172.73%
2047 132,679,449 0.330 2048 642,378 424,707 1,067,085 267,450 90,000 14,438 104,438 371,888 695,197 191.43%
2048 132,679,449 0.330 2049 695,197 424,707 1,119,904 263,450 90,000 9,713 99,713 363,163 756,742 210.62%
2049 132,679,449 0.330 2050 756,742 424,707 1,181,448 259,300 95,000 4,988 99,988 359,288 822,161
Total 91,875 8,302 7,901.183 1.750.000 1.502,419 3,252,419 11,153,602
(a) Debt service fund balance as of 11/15/22
(b) Represents one year of capitalized interest on the Bonds
(c) Assumes an interest rate on the Bonds of 5.25%
Prepared on 3/6/2023 10:58 AM awm
ROCK PRAIRIE
MANAGEMENT DISTRICT NO. 2
ROAD BOND ISSUE NO. THREE REQUIREMENTS
PRELIMINARY SUMMARY OF COSTS
Construction Costs
B. District Items:
Amount District's Share
1. Midtown Reserve Phase 104
a. General Items $ 29,730 $ 19,346
b. Street Construction $ 233,758 $ 233,758
c. Temporary Access Road $ 12,540 $ 12,540
d. Storm Water Pollution Prevention Plan $ 9,450 $ 5,751
e. Post Construction Topographic Verification $ 1,000 $ 609
$ 286,478 $ 272,004
2. Midtown Reserve Phase 200
a. General Items $ 51,150 $ 35,747
b. Street Construction $ 485,176 $ 485,176
c. Emergency Access Road Construction $ 11,027 $ 11,027
$ 547,353 $ 531,950
3. Midtown Reserve Phase 201
a. General Items $ 134,100 $ 49,257
b. Street Construction $ 475,480 $ 313,817
$ 609,580 $ 363,074
4. Engineering and Geotechnical (7.78% of Items 1-3) $163,045 $92,903
CONSTRUCTION COSTS (73.57% of BIR) $1,606,456 $1,259,931
Non -Construction Costs
A. Legal Fees (3.07%) $ 53,750
B. Fiscal Agent Fees (2.00%) $ 35,000
C. Interests Costs
1. Capitalized Interest (1 year @ 5.25%) $ 91,875
2. Developer Interest (5.25%) $ 201,000
D. Bond Discount (3%) $ 52,500
E. Bond Issuance Expenses $ 54,194
F. Attorney General Fees (0.10%) $ 1,750
TOTAL NON -CONSTRUCTION COST (26.43% of BIR) $ 490,069
TOTAL BOND ISSUE REQUIREMENT (BIR) $ 1,750,000
EXHIBIT "I"
FORV/S
2700 Post Oak Boulevard, Suite 1500 / Houston, TX 77056
P 713.499.4600 / F 713.499.4699
forvis.com
March 9, 2023
Board of Directors
'Rock Prairie Management District No. 2
Brazos County, Texas
We appreciate your selection of FORVIS, LLP as your service provider and are pleased to confirm the
arrangements of our engagement in this contract. Within the requirements of our professional standards
and any duties owed to the public, regulatory, or other authorities, our goal is to provide you an unmatched
Client Experience.
In addition to the terms set forth in this contract; including the detailed Scope of Services, our engagement
is governed by the following, incorporated fully by this reference:
• Terms and Conditions Addendum
Summary Scope of Services
As described in the attached Scope of Services, our services will include the following:
Rock Prairie Management District No. 2
• Agreed -Upon Procedure Services relative to the District's Series 2023 Road Bonds
You agree to assume full responsibility for the substantive outcomes of the contracted services and for any
other services we may provide, including any findings that may result.
You also acknowledge these services are adequate for your purposes, and you will establish and monitor
the performance of these services to ensure they meet management's objectives. All decisions involving
management responsibilities related to these services will be made by you, and you accept full responsibility
for such decisions.
We understand the Board of Directors is responsible and accountable for overseeing the performance of
nonattest services, and you have determined the Board is qualified to conduct such oversight.
Engagement Fees
Our fees for the above services will be computed at our standard rates. Our pricing for this engagement
and our fee structure are based upon the expectation that our invoices will be paid promptly. Payment of
our invoices is due upon receipt.
FORVIS Is a trademark or FORVIS, LLP, registration of which Is pending with the U S Patent and Trademark Office
,) PR�IXITY"
MpswUmr rosiness Globally
Rock Prairie Management District No. 2
March 9, 2023
Page 3
Scope of Services — Agreed -Upon Procedure Services
We will apply the agreed -upon procedures described below to statements submitted by the developers for
costs paid or incurred on behalf of Rock Prairie Management District No. 2 (the District). This engagement
is solely to assist you in determining amounts to be paid by the District to the developers from the proceeds
of the District's Series 2023 Road Bonds. The appropriateness of the procedures is solely the responsibility
of the parties to be specified in our report. Consequently, we make no representation regarding the
appropriateness of the procedures described below for the purpose for which our reports have been
requested or for any other purpose. Our proposed procedures are as follows:
• We will vouch copies of checks and invoices supporting amounts expended by the developers.
The computations of certain costs will be recalculated to determine that the amounts required to
be paid by the developers, in accordance with the rules of the Texas Commission on Environmental
Quality (the Commission), are not included in the amount to be reimbursed.
• We will recalculate the computations of interest requested by the developers, on a test basis, and
determine that they are in compliance with rules of the Commission. The interest rate to be utilized
is from the District's Series 2023 Road Bonds.
• We will compare the costs submitted by the developer to the cost summary approved by the District.
• Estimates of costs remaining to be incurred, if any, will be obtained through discussion with the
District's other consultants.
Because we have not been engaged to conduct an examination or review, we will not express an opinion
or conclusion, respectively. In addition, we have no obligation to perform any procedures beyond those
listed above.
Sherri Greenwood is responsible for supervising the engagement and authorizing the signing of the report
or reports.
We will submit a report listing the procedures performed and the results of those procedures. These reports
are solely for the use of the District and should not be used by those who did not agree to the procedures.
Our reports will contain a paragraph indicating that had we performed additional procedures, other matters
might have come to our attention that would have been reported to you.
The following apply for the agreed -upon procedure services described above:
Our
Responsibilities
District
Responsibilities
Our engagement to apply agreed -upon procedures will be performed in
accordance with attestation standards established by the American Institute of
Certified Public Accountants as required by Rule 30 TAC, Section 293.70 of the
Commission, "Audit of Payments to Developer."
To facilitate our engagement, the District is responsible for supplying us with all
necessary information and for allowing us access to personnel to assist in
performing our services. It should be understood that the District is responsible
for the accuracy and completeness of these items and for the subject matter.
At the conclusion of our engagement, the District will provide to us a letter
confirming the availability of this information, certain representations made during
the engagement, and acknowledging certain responsibilities outlined in this
contract.
damages were reasonably foreseeable, and regardless of
whether such damages arise under a theory of contract, tort,
strict liability, or otherwise.
10. Choice of Law. You acknowledge and agree that any dispute
arising out of or related to this contract shall be governed by the
laws of the State of Texas, without regard to its conflict of laws
principles.
11 WAIVER OF JURY TRIAL. THE PARTIES HEREBY AGREE
NOT TO ELECT A TRIAL BY JURY OF ANY ISSUE TRIABLE
OF RIGHT BY JURY, AND WAIVE ANY RIGHT TO TRIAL BY
JURY FULLY TO THE EXTENT THAT ANY SUCH RIGHT
SHALL NOW OR HEREAFTER EXIST WITH REGARD TO
THIS AGREEMENT, OR ANY CLAIM, COUNTERCLAIM, OR
OTHER ACTION ARISING IN CONNECTION THEREWITH.
THIS WAIVER OF RIGHT TO TRIAL BY JURY IS GIVEN
KNOWINGLY AND VOLUNTARILY BY THE PARTIES, AND
IS INTENDED TO ENCOMPASS INDIVIDUALLY EACH
INSTANCE AND EACH ISSUE AS TO WHiCH THE RIGHT
TO A TRIAL BY JURY WOULD OTHERWISE ACCRUE.
12. Severability. In the event that any term or provision of this
agreement shall be held to be invalid, void, or unenforceable,
then the remainder of this agreement shall not be affected, and
each such term and provision of this agreement shall be valid
and enforceable to the fullest extent permitted by law.
13. Assignment. You acknowledge and agree that the terms and
conditions of this contract shall be binding upon and inure to
the parties' successors and assigns, subject to applicable laws
and regulations.
14. Disclaimer of Legal or investment Advice. Our services do
not constitute legal or investment advice.
RECORDS, WORKPAPERS, DELIVERABLES, &
PROPRIETARY INFORMATION
15. Maintenance of Records. All audit and/or agreed upon procedure
reports generated by Us hereunder shall be Your property upon
finalization of same. We acknowledge that the requirements of
Chapter 552, Texas Government Code, as amended (the "Public
Information Act"), and Chapters 201-205, Texas Local Government
Code, as amended (the "Local Government Records Act," and
together with the Public Information Act, the "Acts"), each tippty to
all public information, as defined by the Public Information Act, and
ail local government records, as defined by the Local Government
Records Act, related to the relationship between the You and Us, and
to any work carried out thereunder. We covenant that We will comply
with all requirements of the Acts, Your Record Management
Program, and all applicable rules, regulations, policies and retention
schedules adopted thereunder.
You agree to assume full responsibility for maintaining Your original
data and records and that FORM has no responsibility to maintain
this information. You agree You will not rely on FORVIS to provide
hosting, electronic security, or backup services, e.g., business
continuity or disaster recovery services, to You unless separately
engaged to do so. You understand that Your access to data, records,
and information from FORMS' servers, i.e., FORVIS portals used to
exchange information, can be terminated at any time and You will not
rely on using this to host Your data and records_
Rock Prairie Management District No. 2
March 9, 2023
Page 5
16. FORVIS Workpapers. Our workpapers and documentation
(except final audit and/or agreed upon procedure reports)
retained in any form of media for this engagement are the
property of FORVIS. We can be compelled to provide
information under legal process. In addition, We may be
requested by regulatory or enforcement bodies (including any
State Board) to make certain workpapers available to them
pursuant to authority granted by law or regulation. Unless We
are prohibited from doing so by law or regulation, FORVIS will
inform You of any such legal process or request. You agree We
have no legal responsibility to You in the event We determine
We are obligated to provide such documents or information.
We will cooperate with You in responding to any subpoena
where FORVIS is not a party and will provide You with a fee
estimate based on the estimated time required to comply. You
agree to compensate FORVIS for the time expended complying
with the subpoena or other leget process based on the agreed
upon estimates.
17. Subpoenas or Other Legal Process. In the event FORVIS is
required to respond to any such subpoena, court order, or any
government regulatory inquiry or other legal process relating to
You or Your management for the production of documents
and/or testimony relative to information We obtained or
prepared incident to this or any other engagement in a matter
in which FORVIS is not a party, You shall compensate FORVIS
for all time We expend in connection with such response at
normal and customary hourly rates and to reimburse Us for all
out-of-pocket expenses incurred in regard to such response.
18. Use of Deliverables and Drafts. You agree You will not modify
any deliverables or drafts prepared by Us for distribution to third
parties. You also understand that We may on occasion send
You documents marked as draft and understand that those are
for Your review purpose only, should not be distributed in any
way to third parties, and should be destroyed as soon as -
possible. Draft documents are subject to potentially material
changes until such time as they are marked final, and We shall
not be liable to You in Your use of such draft documents.
Our report on any financial statements must be associated only
with the financial statements that were the subject of Our
engagement. You may make copies of Our report, but only if
the entire financial statements (exactly as attached to Our
report, including related footnotes) and any supplementary
information, as appropriate, are reproduced and distributed
with Our report.
19. Proprietary information. You acknowledge that proprietary
information, documents, materials, management techniques,
and other intellectual property are a material source of the
services We perform and were developed prior to Our
association with You. Any new forms. software, documents. or
intellectual property We develop during this engagement for
Your use (except final audit and/or agreed upon procedure
reports) shall belong to Us, and You shall have the limited right
to use them solely within Your business. All reports, templates,
manuals, forms, checklists, questionnaires, letters,
agreements. and other documents (except final audit and/or
agreed upon procedure reports) which We make available to
You are confidential and proprietary to Us. This provision will
apply to all materials whether in digital, "hard copy" format, or
other medium.
29. Independent. Contractor. When providing services to You, We
will be functioning as an independent contractor, and in no
event will We or any of Our employees be an officer of You, nor
will Our relationship be that of joint venturers. partners,
employer and employee, principal and agent, or any similar
relationship giving rise to a fiduciary duty to You. Decisions
regarding management of Your business remain the
responsibility of Your personnel at all times. Neither You nor
FORVIS shall act or represent itself, directly or by implication,
as an agent of the other or in any manner assume or create any
obligation on behalf of, or in the name of, the other.
30. Use of FORVIS Name. Any time You intend to reference
FORVIS' firm name in any manner in any published materials,
(other than in connection with Our audit report or •other
deliverables, You agree to provide lts with draft materials for
review and approval before publishing or posting such
information.
31. Praxity. FORVIS is an independent accounting firm allowed to
use the name "Praxity" in relation to its practice. FORVIS is not
connected, however, by ownership with any other firm using the
name "Praxity " FORVIS will be solely responsible for all work
carried out on Your behalf. in deciding to engage FORVIS, You
acknowledge that We have not represented to You that any
other firm using the name "Praxity° will in any way be
responsible for Our work.
32. Entire Agreement. The contract, including this Terms and
Conditions Addendum and any other attachments or addenda,
encompasses the entire agreement between You and FORVIS
and supersedes all previous understandings and agreements
between the parties, whether oral or written. Any modification
to the terms of this contract must be made in writing and signed
by both You and FORVIS.
33. Force Majeure. We shall not be held responsible for any failure
to fulfill Our obligations if such failure was caused by
circumstances beyond Our control, including, without limitation,
fire or other casualty, act of God, act of terrorism, strike or labor
dispute, war or other violence, explosion, flood or other natural
catastrophe, epidemic or pandemic, or any law, order, or
requirement of any governmental agency or authority affecting
either party, including without limitation orders incident to any
such epidemic or pandemic, lockdown orders, stay-at-home
orders, and curfews.
34. Representations. (a) As required by Chapter 2271,
Government Code, We represent that We, including any wholly
owned subsidiary, majority -owned subsidiary, parent company
or affiliate of Us, do not boycott Israel and will not boycott Israel
through the term of this engagement. The term "boycott Israel'
in this paragraph has the meaning assigned to such term in
Section 808.001 of the Texas Government Code, as amended.
(b) Pursuant to Chapter 2252, Texas Govemment Code, we
represent and certify that, at the time of execution of this
contract, neither we, nor any wholly owned subsidiary,
majority -owned subsidiary, parent company, or affiliate of the
same is a company listed by the Texas Comptroller of Public
Accounts under Sections 2270.0201 or 2252.153 of the Texas
Government Code.
Rock Prairie Management District No. 2
March 9, 2023
,Page 7
(c) To the extent the engagement to which this Terms and
Conditions Addendum is attached has a value of $100,000 or
more, pursuant to Section 2274.002, Texas Government Code
(as added by Senate Bill 13, 87th Texas Legislature. Regular
Session), as amended, We hereby verify that We, including a
wholly owned subsidiary, majority -owned subsidiary, parent
company or affiliate of Us, does not boycott energy companies,
and will not boycott energy companies during the term of this
Agreement. As used in the foregoing verification, "boycott
energy companies" shall have the meaning assigned to the
term "boycott energy company° in Section 809.001, Texas
Government Code.
(d) To the extent the engagement to which this Terms and
Conditions Addendum is attached has a value of $100,000 or
more, pursuant to Section 2274.002, Texas Government Code
(as added by Senate Bill 19, 87th Texas Legislature, Regular
Session), as amended, We hereby verify that We, including a
wholly owned subsidiary, majority -owned subsidiary, parent
company or affiliate of Us, (i) does not have a practice, policy,
guidance or directive that discriminates against a firearm entity
or firearm trade association, and (ii) will not discriminate against
a firearm entity or firearm trade association during the term of
the Agreement. As used in the foregoing verifications,
"discriminate against a firearm entity or trade association" shall
have the meaning assigned to such term in Section
2274.001(3), Texas Govemment Code.
CERTIFICATE OF INTERESTED PARTIES
Complete Nos. 1 - 4 and 6 if there are interested parties.
Complete Nos. 1, 2, 3, 5, and 6 if there are no interested parties.
1 Name of business entity filing form, and the city, state and country of the business entity's place
of business.
FORVIS, LLP
Houston, TX United States
2 Name of governmental entity or state agency that is a party to the contract for which the form is
being filed.
Rock Prairie Management District No. 2
FORM 1295
1 of 1
OFFICE USE ONLY
CERTIFICATION OF FILING
Certificate Number:
2023-991145
Date Filed:
03/06/2023
Date Acknowledged:
03/27/2023
3 Provide the identification number used by the governmental entity or state agency to track or identify the contract, and provide a
description of the services, goods, or other property to be provided under the contract.
03092023
Agreed -upon procedures engagement relative to the District's Series 2023 Road Bonds
4
Name of Interested Party City, State, Country (place of business)
Watson, Tom
Snow, Matt
Graham, Frank
Cole, Abe
5 Check only if there is NO Interested Party.
6 UNSWORN DECLARATION
My name is , and my date of birth is
My address is
(street) (city) (state) (zip code) (country)
I declare under penalty of perjury that the foregoing is true and correct.
Executed in County, State of , on the day of , 20 .
(month) (year)
Dallas, TX United States
Charlotte, NC United States
Charlotte, NC United States
Springfield, MO United States
Nature of interest
(check applicable)
Controlling Intermediary
Forms provided by Texas Ethics Commission
Signature of authorized agent of contracting business entity
(Declarant)
www,ethics.state.tx.us Version V3.5,1.3ac88bcG