Legends Bay CDD Finances
Community Development District ("District") is authorized to determine, order, levy, impose, collect, and enforce special assessments pursuant to Chapter 190 and Chapter 170 of the Florida Statues. Such special assessments may, at the discretion of the District, be collected and enforced pursuant to the provisions of ss.197.3631, 197.3632, and 197.3635, Chapter 170, or Chapter 173.
The budget is a financial plan that serves as the basis for expenditure decision-making and subsequent control of expenditures. The plan strives to provide program services at the levels of service established by the Board during the budget process. However, the budget must also be flexible enough to account for unexpected events and expenditures. Otherwise, levels of service in other program areas may suffer to operate within the constraints of the overall budget.
The District's Fiscal Year runs from October 1 to September 30. Current fiscal year assessment schedules can be found in the Adopted Budget located in the Documents section of this website.
The District's audited financial statements are prepared by an independent auditor, accepted by the Board, and are available to view HERE
If you are interested in an audit for a previous fiscal year, please contact the District Office. For more information on audits, please visit http://www.myflorida.com/audgen.