office of the county attorney mitchell 0 ......office o f t he c o mmi ss ion c le rk f lo rid a pub...

27
Decembe r 2 1 , 20 17 Ofl"i ce o f the Comm ission Clerk Florida Public Servi ce Commissi on 2540 Shumard Oak Bl vd. Tallahassee, FL 32399-0850 OFFICE OF THE COUNTY ATTORNEY MITCHELL 0. PALMER, COUNTY ATTORNEY* William E. Clague, Assistant Co unt y Attorney Sarah A. Sche nk, Assistant Co unt y Attorn ey** Chri sto ph er M. De C arlo , Assis tant Co unt y Attorney Geoffrey K. Nichols, Assis tant County Attorney Pamela J. D'Agostino , Assistant County Attorney Anne M. Morris, Assistant Count y Attorney Katharine M. Zambo ni , Assistant Co unt y Attorney Alexandria C. Nicodemi, Assistant Co unt y Attorney Re: Application for a Transfer to Water Certificate No. 577-W and Wastewater Certificate 498-S Held by Heather Hills Estate Utilities, LLC Docket No. 20170151-WS To whom it m ay co n ce rn: Manatee Co unty, a political subdivision of the State of Florida, hereby submjts comments on the above-referenced app li cat io n by and through its undersigned atto rn ey. In 1996, the Public Se rvice Commi ssion issued an order granting a Grandfather Ce rtifi ca te to Ke ith & Clara Starkey d/b/a Heather Hills Estates, a private utility estab li shed in 1967 to provide wate r and was tewater se rvi ces to residents of Heat her Hills Estates in Manatee Co unty, Flor ida (Order No. PSC-96- 0434-FOF-WS ) (herein after referred to as the "G randfath er Ce rtifi cate" ). The territory se rved by the private utility's water se rvice is described in the Grandfather Certifi cate as "Heather Hills Estates" as fol lows: Manatee Co unty, Florida Section 11 , Township 35S, Range 1 7E The NE 1/4 of the SE 1/4 and the So uth 1/2 of the SE 1/4 of the NE 1/ 4. also Section 12, Township 35S, Range 17E From the NW co rn er of the SW 1/4 of the SW 1/4 of the NW 114 run due East 17 0.0 feet to the Point of Beg inning; thence due North 50.0 feet; thence due East I 00.0 feet; thence due South 100.0 feet; thence due West 100.0 feet; thence due North 50.0 feet to the Point of Beginning. See Attachment A to the Grandfa ther Ce rtifi ca te. * Board Cen i fi ed in Co nstruction Law ** Board Cenified in City. County. & Local Go vernment Law 111 2 Manatee Ave nu e West. Suite 969, P.O. Box I 000, Bradenton. FL 34206 (941) 745 -3 750 • Fax (941) 749 -3 089

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Page 1: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

December 2 1 , 20 17

Ofl"ice o f the Commiss ion C lerk Florida Public Service Commission 2540 Shumard Oak Bl vd. Tal lahassee, FL 32399-0850

OFFICE OF THE COUNTY ATTORNEY

MITCHELL 0. PALMER, COUNTY ATTORNEY* William E. Clague, Assistant County Attorney Sarah A. Schenk, Assistant County Attorney** Christopher M. De Carlo, Assistant County Attorney Geoffrey K. Nichols, Assistant County Attorney Pamela J. D'Agostino, Assistant County Attorney Anne M. Morris, Assistant County Attorney Katharine M. Zamboni, Assistant County Attorney Alexandria C. Nicodemi, Assistant County Attorney

Re: Application for a Transfer to Water Certificate No. 577-W and Wastewater Certificate 498-S Held by Heather Hills Estate Utilities, LLC Docket No. 20170151-WS

To whom it may concern:

Manatee County, a political subdivision of the State of Florida, hereby submjts comments on the above-referenced application by and through its undersigned attorney.

In 1996, the Public Service Commission issued an order granting a Grandfather Certificate to Ke ith & C lara Starkey d/b/a Heather Hills Estates, a private utility established in 1967 to provide water and wastewater services to residents of Heather Hills Estates in Manatee County, Florida (Order No. PSC-96-0434-FOF-WS) (herein after referred to as the "Grandfather Certificate" ). The territory served by the private utility's water service is described in the Grandfather Certificate as "Heather Hills Estates" as fol lows:

Manatee County, Florida Section 11 , Township 35S, Range 17E The NE 1/4 of the SE 1/4 and the South 1/2 of the SE 1/4 of the NE 1/4. also Section 12, Township 35S, Range 17E From the NW corner of the SW 1/4 of the SW 1/4 of the NW 114 run due East 170.0 feet to the Point of Beginning; thence due North 50.0 feet ; thence due East I 00.0 feet; thence due South 100.0 feet; thence due West 100.0 feet; thence due North 50.0 feet to the Point o f Beginning.

See Attachment A to the Grandfather Certifi cate.

* Board Cenified in Construction Law ** Board Cenified in City. County. & Local Government Law

111 2 Manatee Avenue West. Suite 969, P.O. Box I 000, Bradenton. FL 34206

(941) 745-3750 • Fax (94 1) 749-3089

Page 2: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

Office of the Commiss ion Clerk Florida Public Service Commission December 21 , 20 17 Pao-e 2 of 3

The current applicant, Heather Hill s Estates Utilities, LLC (hereinafter referred to as the "Heather Hills Utilities"), is a successor to the private utility issued the Grandfather Certificate and its application contains the same descripti on of the territory served. Manatee County submits these comments to c larify the record and to request that the territory served by Heather Hills Utilities be corrected. Manatee County's objection to the application is limited to the description of the service terri tory.

As noted in the Grandfather Certificate, there is a golf course located near Heather Hills Estate. The golf course is currently owned by the Greens of Manatee Golf Course, Inc. See Exhibit A: Property records for Parcel IDs 5588200159 and 5335610050. As noted on the property records, the golf course is not within the Heather Hills Estate subdivision. The Grandfather Certificate stated that the private utility provides water and wastewater services to 353 single family residential customers, a clubhouse and a go! f course clubhouse/restaurant, for a total of 355 water customers, and noted that the golf course provides its own wastewater services. This same information is repeated in an Order Approving an Application for Transfer of the Utility (Order No. PSC-10-05-0519-FOF _ WS), which also noted that the golf course has a septic tank for wastewater services. Yet, annual reports filed by the Heather Hills Utilities between 1998 and 2009 reflect that it has 354 water customers, not 355. 1 See Exhibit B: Page W-3 from Heather Hills Uti lities Annual Reports 1998-2009.

Furthermore, the current Application includes copies of the water and wastewater tari ffs filed with the Commiss ion as Exhibit #14 to the Application. These tariffs describe the territory served for water the same as the territory served for wastewater, even though the original Grandfather Certificate and subsequent Order No. PSC- 10-05-05 19-FOF _ WS acknowledge that the golf course does not receive wastewater services from Heather Hills Utilities. See Exhibit C: Original Sheet No. 3. 1 of Heather Hill s Utilities, LLC Wastewater Tariff and Original Sheet No. 3.1 of Heather Hill s Utilities, LLC Water Tariff.

The County believes that the description of the Heather Hills Uti lities in the Grandfather Certificate may have accurately described the original situation in 1967. But it is known that by 1985, the golf course ceased being serviced by Heather Hills Utilities and became a water customer of the Manatee County Utilities Department. The Florida Legislature first authorized Manatee County to establish a water and wastewater (sewer) system in 1963. See Chapter 63-1598, Laws o f Florida. In or around 1967, when Heather Hills Utilities first began providing water and wastewater services, the Manatee County Utilities System was still being formed and like ly was not yet able to provide service to the residents of Heathers Hills Estate or the golf course. Thus, the County believes that when Heather Hills Uti lities was established in 1967, it may have prov ided water service to the golf course.

1 T hese are the years available for public inspection through the Commission' s website. In 2003, the annual report states that there were 354 residentia l customers and one new general service customer. But then in the 2005 report, the residential customer number is reported as 353 with one general service customer.

Page 3: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

Office o f the Commission C lerk Florida Public Service Commission December 2 1 , 20 17 Pacre 3 of 3

The golf course and its clubhouse/restaurant, however, do not receive water service f rom Heather Hills Uti li ties. Rather, Manatee County Utiliti es Department has had a water customer account for the golf course, currentl y owned by the Greens of Manatee Golf Course, Inc ., since October 22, 1985. The County maintains a 314" water meter on the golf course property along P ' Street, which is served by a water mai n on 441h A venue.

The County believes the application for the Grandfather Certificate contained erroneous information concerning the golf course, which has been repeated in other dockets concerning the Heather Hill s Utilities, including the instant docket. As a result, the County respectively requests that the description of the terri tory served by Heather Hills Utilities for water and wastewater be revised to exclude the golf course, including the clubhouse/restaurant owned by the Greens of Manatee Golf Course, Inc., unless the Greens of Manatee Golf Course, Inc. provides a written request to receive water service from Heather Hills Utilities instead of the Manatee County Utili ties Department.

If there are any questions regarding the water service provided to the Greens o f Manatee Golf Course, Inc., please do not hesitate contact me.

E nclosures

cc: Mike Smallridge Heather Hills Utilities, LLC 3336 Grand Blvd., Suite 102 Holiday, FL 34690

William R. Korp Greens of Manatee Golf Course, Inc. 2 North Tamiami Trai l, Suite 500 Sarasota, FL 34236

Respectfu lly submitted,

~~~ 11f.~/:;~ Katharine M. Zambo{( Assistant County Attorney

Page 4: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

Exhibit A

Page 5: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

Manatee County Property Appraiser

I of3

PARIO· 5588200159

GREENS OF MANATEE GOLF COURSE INC

ID Block

Account#

T/R/S

Primary Address Location

Jurisdiction

Exemption/Classification

DOR Use Code

OCR Description

Neighborhood Name

Neighborhood Number

CRA District

COD District

Neighborhood Group

Market Area

Zone/Field Reference

Route Number

MapiD

Acres (If Available)

Size Disclaimer

Number of Units

Living/Business area

Total Under Roof

Unit Desc

Short Legal Desc

Unit#

Lot 10

Block ID

Subdivision Number

Subdivision Name

City/County Tax District

Tax District Name

TPP Current Year Date Filed

TPP Current Year Extension Request

Owners

Owner

Owner Type

Address

City

State

Zip Code

International Postal Code

Country

Total Value

Latest Certified Values ••

http://www.manateepao.com/ManateeFL/Datalets/PrintDatalet.aspx?pin ...

5588200159

35S /HE / 12

101 CORTEZ RD W. BRADENTON. FL 34207-1538

UNINCORPORATED

No Exemption

3800

Golf Courses. Driving Ranges (1555)

CENTRL BRDNTN.US 41-BRADEN RV.70N-RIVER

7355

SW-SOUTHWEST COUNTY TIF

73

C2

035

5BN12

46.059

Sq foot estimates derived from rounded exterior wall measurements

3

5408

7730

101 CORTEZ RD W

NW114 OF NW1/4 OF NW114, LESS THE NORTH 300 THEREOF, W1/2 OF SW1 /4 OF NW1/4 OF NW114, W112 OF NW1/4 OF SW1/4 OF NW1/4, S1/2 OF SW1/4 OF NW114, SW114 OF SE1/4 OF NW114, ALSO BEG AT

0000000

NOT IN SUBDIVISION 0/0

0303

0303- SOUTHERN MANATEE FIRE RESCUE

GREENS OF MANATEE GOLF COURSE INC

CO: CORPORATION

101 CORTEZ RD W

BRADENTON

FL

34207 1538

12118/20 I 7, I : 16 PM

Page 6: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

Manatee County Property Appraiser http://www.manateepao.com/ManateeFL/Datalets/PrintDatalet.aspx?pin ...

2 of3

Tax Year:

Just Land Value:

Just Improvement Value:

Total Just Value:

New Construction:

Addition Value:

Demolition Value:

Save Our Homes Savings.

Non Homestead Cap Savings·

Market Value of Classified Use Land:

Classified Use Value:

Total Assessed Value:

Previous Yea r Values

Previous Year Just Value:

Previous Year Assessed Value:

Previous Year Cap Value:

2017

S54,350

S795,209

$849,559

so so so so so so so

S849,559

S830,518

S830,518

so

· ·values are not warranted and are subject to change until TRIM notices are mailed in August.

Non-Ad Valorem Assessm ents

Levying Authority

SOUTHERN MANATEE FIRE RESC

Exemptions

Account#

Exemption Code

Description

Owner with Exemption

Year

Override Flag

Override Type

Sales

Account#

Date

Sale Amount

VacanVImproved Indicator

Qualification Code

Qualification Code Description

Book

Page

Grantee Name

Grantor Name

Deed Type

Sales Key

Legal

Description

5588200159

10CAP

10% CAPPED SAVINGS

GREENS OF MANATEE GOLF COURSE INC

2011

5588200159

1 0-JAN-2013

Improved

11

DISQ-CORRJQCfTAX/NO STAMPS

0000

0000

GREENS OF MANATEE GOLF COURSE INC

GREENS OF MANATEE GOLF COURSE INC

-UNKNOWN

2069487

S1 ,264. 19

NW1/4 OF NW1/4 OF NW1/4, LESS THE NORTH 300 THEREOF. W112 OF SW1/4 OF NW114 OF NW1/4, W1/2 OF NW1/4 OF SW1/4 OF NW114, S112 OF SW1/4 OF NW114, SW1/4 OF

1211 8/20 17, 1:16PM

Page 7: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

Manatee County Property Appraiser

3 of 3

Market Land Lines

Account#

Square Feet

Acres

Influence Code 1

Influence Code 2

Commercial

Account#

Building Number

Improvement Name

Year Built

Units

Structure Code

Oescri ption

Card

Total Under Roof

Business living Area

Exterior \Nail

Roof Material

RoofType

OBY

Account#

Card

Code

Description

Year Built

VVidth

Length

Area

Units

http://www.manateepao.com/ManateeFL/Datalets/PrintDatalet.aspx?pin ...

SE1/4 OF NW1/4, ALSO BEG AT THE NE COR OF THE SW1/4 OF THE SE1/4 OF THE NW1/4 OF SEC 12, TWN 35S, RNG 17E; THE RUNS 00 DEG 05 MIN 58 SEC E A DIST OF 127.01 FT FOR A POB; THE RUN N 89 DEG 54 MIN 02 SEC E 36.50 FT; TH RUN S 00 OEG 05 MIN 58 SEC E 400.17 FT; THRUN S 89 DEG 54 MIN 02 SEC W 36.50 FT; THRUN N 00 DEG 05 MIN 58 SEC W 400.17 FT TO THE POB (2341/1534); LESS OR 2453/6475 OESC AS FOLLOWS: A PARCEL OF LAND IN THE NW Y. OF SEC 12, TWN 35, RNG 17, MORE PARTICULARLY DESC AS FOLLOWS: BEG AT THE SE COR OF NW Y. OF SE Y. OF NW Y. OF SO SEC 12, TH N 89 OEG 37 MIN 38 SEC W, ALG THE S LN OF NW Y. OF THESE Y. OF NW Y. , ALSO ALG THE S LN OF THEE :Y. OF THEN Y, OF SW Y. OF NW Y. OF SO SEC 12, A OIST OF 1655.60 FT TO THE SWCOR OF THEE :Y. OF THEN Y, OF THE SW Y. OF NW Y. OF SO SEC 12; TH S 00 DEG 01 MIN 42 SEC E, A OIST OF 4.00 FT; TH S 89 DEG 21 MIN 01 SEC E, A DIST OF 1655.67 FT; TH N 00 DEG 00 MIN 15 SEC W, A OIST OF 12.00 FT TO THE POB, Pl#55882.0015/9

5588200159

2006330

46.059

5588200159

0001

1966

387

COUNTRY CLUB

1798

1324

AS ALUM SIDING

SM SHEET METAL

HG HIP AND/OR GABLE

5588200159

1

ASP

ASPHALT PAVING

1966

28490

1 of 3

1 of 3

12118120 17, I : 16 PM

Page 8: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

Manatee County Property Appraiser

I of3

PARID 5335610050

GREENS OF MANATEE GOLF COURSE INC

ID Block

Account#

T/R/S

Primary Address Location

Jurisdiction

Exemption/Classification

DOR Use Code

DOR Description

Neighborhood Name

Neighborhood Number

CRA District

COD District

Neighborhood Group

Market Area

Zone/Field Reference

Route Number

Map ID

Acres (If Available)

Size Disclaimer

Number of Units

Living/Business area

Total Under Roof

Unit Desc

Short Legal Desc

Unit#

Lot iO

Block ID

Subdivision Number

Subdivision Name

City/County Tax District

Tax District Name

TPP Current Year Date Filed

TPP Current Year Ex1ension Request

Own ers

Owner

Owner Type

Address

City

State

Zip Code

International Postal Code

Country

Total Value

Latest Certified Values ••

http://www.manateepao.com/ManateeFL/Datalets/PrintDatalet.aspx?pin ...

5335610050

35S/17E/1 1

101 CORTEZ RD W, BRADENTON, FL 34207-1538

UNINCORPORATED

No Exemption

3800

Golf Courses, Driving Ranges (1555)

CENTRL BRDNTN,US 4 1-BRADEN RV,70N-RIVER

7355

SW-SOUTHWEST COUNTY TIF

73

C2

036

5BN11

4.43

Sq foot estimates derived from rounded ex1erior wall measurements

5

0

0

101 CORTEZ RD W

COM AT THE NE COR OF SEC 11 , A ND TH RUN S 00 DEG 03 MIN 01 SEC E. ALG THEE LN OF SD SEC 11, A DIST OF 608FT FOR A POB: TH CONT S 00 DEG 03 MIN 01 SEC E, ALG THEE LN OF SO

0000000

NOT IN SUBDIVISION 0/0

0302

0302 -CEDAR HAMMOCK FIRE RESCUE

GREENS OF MA NATEE GOLF COURSE INC

CO: CORPORATION

101 CORTEZ RD W

BRADENTON

FL

34207 1538

12/18/2017, 1:13 PM

Page 9: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

Manatee County Property Appraiser http://www.manateepao.com/ManateeFL/Datalets/PrintDatalet.aspx?pi n ...

2 of3

Tax Year.

Just Land Value:

Just Improvement Value:

Total Just Value:

New Construction:

Addit ion Value:

Demolition Value:

Save Our Homes Savings·

Non Homestead Cap Savings:

Market Value of Classified Use Land:

Classified Use Value:

Total Assessed Value:

Previous Year Values

Previous Year Just Value:

Previous Year Assessed Value:

Previous Year Cap Value:

2017

S5,227

so S5,227

so so so so

S354

so so

S5,227

S4,430

S4,430

so

.. Values are not warranted and are subject to change until TRIM notices are mailed in August.

Non-Ad Valorem Assessments

Levying Authority

CEDAR HAMMOCK FIRE RESC

Exemptions

Account#

Exemption Code

Description

Owner with Exemption

Year

Override Flag

Override Type

Sales

Account#

Date

Sale Amount

VacanUimproved Indicator

Qualification Code

Qualification Code Description

Book

Page

Grantee Name

Grantor Name

Deed Type

Sales Key

Legal

Description

5335610050

10CAP

10% CAPPED SAVINGS

GREENS OF MANATEE GOLF COURSE INC

2011

5335610050

27-MAY-2010

S1 ,165,000

Improved

05

QUAL-EXCLDED FROM SRA-MUL Tl PARCELS

2341

1534

GREENS OF MANATEE GOLF COURSE INC

HEATHER HILLS GOLF CLUB INC

VVD-WARRANTY DEED

1992767

$63.45

1 of 4

COM AT THE NE COR OF SEC 11 , AND THRUN S 00 DEG 03 MIN 01 SEC E, ALG THEE LN OF SD SEC 11 , A DIST OF 608 FT FOR A POB; TH CONT S 00 DEG 03 MIN 01 SEC E, ALG

12/ 18/201 7, 1:13PM

Page 10: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

Manatee County Property Appraiser

3 of3

Market Land Lines

Account#

Square Feet

Acres

Influence Code 1

Influence Code 2

http://www.manateepao.com/ManateeFL/Datalets/PrintDatalet.aspx?pin ...

THEE LN OF SO SEC 11 , A DIST OF 924.75 FT; THRUN S 89 DEG 46 MIN 03 SEC W, A DIST OF 70.04 FT TO APT IN CEDAR HAMMOCK DRAIN; THRUN N 44 DEG 19 MIN 27 SEC W, ALG SO CEDAR HAMMOCK DRAIN A DIST OF 376.12 FT: THRUN N 00 DEG 02 MIN 00 SEC W, ALG THEW LN OF SO E1/2 OF THE SE1 /4 OF THE NE1/4 OF THE NE1/4 OF SO SEC 11 , A DIST OF 452.80 FT: TH RUN N 89 DEG 27 MIN 19 SEC E. A DIST OF 282.48 FT; TH RUN N 00 DEG 03 MIN 01 SEC W, PAR TO E LN OF SEC 11 AND 50FT THEREFROM, A DIST OF 200FT; THRUN N 89 DEG 27 MIN 19 SEC E. A DIST OF 50FT TO THE POB. TOGETHER WITH THE RIGHT TO USE IN COMMON WITH GRANTOR ITS SUCCESSORS AND ASSIGNS A NON-EXCLUSIVE PERPETUAL EASMT FOR ROAD, DRAIN & UTILITIES 30 FT WIDE RUNNING FROM CORTEZ RD TO THE ABPVE DESC PROPERTY ALONG THE E SIDE OF SEC 11 AS DESC IN WfD REG IN OR 546 PG 43 & A LSO DESC IN OR 1544 PG 7623, LESS: COM AT THE NE COR OF SEC 11, TWN 35S, RNG 17E. AND THENCE RUNS ALONG THEE LN OF SO SEC. 608.00 FT TO THE POB, THRUN S 00 DEG 03 MIN 01 SEC E 200FT: THRUN S 89 DEG 27 MIN 19 SEC W, 50 FT; THRUN N 00 DEG 03 DEG 01 MIN W, 200FT: THRUN N 89 DEG 27 MIN 19 SEC E. 50.00 FT TO THE POB PI#53356.1005/0

5335610050

192971

4.43

12/ 18/2017, 1:13PM

Page 11: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

Exhibit B

Page 12: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTIU1Y NAME: Heather Hi 11 s Estates YEAR 6F REPORT DECEMBER 31, 1 99 7

WATER OPERATION AND MAINTENANCE EXPENSE

Acct. No. - Account Name Amount

601 Salaries and Wages- Etnployees ______________________________ $ 42206 . 603 Salaries and Wages- Offic:erl, Directorl, and M8jorlty Stockholders ___________ 4.34J 604 Employee Pensions and Benefitl-----------------------------610 Purchased Water------------------------------------- 18.606 615 Pu~P~L------------------------------------616 Fuel for PaNef Production ________________________________ 618 c~~~~~----------------~-----------------------620 Materials and Supplies __________________________________ 36Q 630 Contractual Services: Operator and Management_ _____________________________

Testin~----------------------------------------Ofu~------------------------------------------ 3.l Hi 640 R~------------------------------------------- ],332 650 T~~---------------------------------- 26l 655 l~u~~~-----------------------------~------ l3 665 Regulatory Convniasion Expen$es "(Amortized Rate Case Expenae)_ __________

670 B~DMrt~------------------------------------675 Miscellaneous Expenses--------------------------------- ~0 Total Water Opendion And Maintenance Expense _____________________ $ 32,277 • This amount should tie to S~_f~. _. . _ _ __ -----·

WATER CUSTOMERS

Total NLmtber Number of Active Customers of Meter

Type of Equivalent Start End Equivalents Description Meter- Factor of Year of Year (c x e)

Ja) (b) (C) (d) Ce) (0

w D 1.0 314. D 1.5 1. D 2.5 11/2. D,T 5.0 2" D,C,T 8.0 35tl 35~ 3" D 15.0 3" c 16.0 3" T 17.5 4. D,C 25.0 4. T 30.0 6" D,C 50.0 6" T 62.5

Other (Specify):

u,.,_w customer~ •• D = Displacement

354 354 C= Compound Total T=Turbine

W-3

I

Page 13: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTIUTY NAME: Heather Hj 11 s t:states

WATER OPERAnON AND MAINTENANCE EXPENSE

Acd. No. Account Name Amount

601 Salaries and Wages- Employees ______________________________ $ 6176~ 603 Salaries and Wage~ - Officerl, Dfrectors, and MaJority Stxx:kholden; ___________

604 EJnployee Pensions and Benefita-----------------------------610 Purchaled Water------------------------------------- 17 I 2Z4 615 p~p~-------------------------------------616 Fuel for Pr::Niel Prcd•ICtion_ _______________________________

618 c~-----------------------------------------620 ~~Su~~---------------------------------- JQ2 630 Contractual Selvices:

~and~nt ______________________________

1~~----------------------------------------~------------------------------------------ 1.236

640 ~------------------------------------------- ],332 650 T~~---------------------------------- 26J 655 lmw~~-----------------------------~------ ]Q2 665 Regulatory Commiulon Expenses {Amortized Rate Case Expense)_ __________

670 ~~~------------------------------------675 M~Expenaes--------------------------------- 5~

Total Water Operation And Malntenma Expense __ ---________________ $ 28,690 • • This amount lhould tie to Sheet F-3.

WATER CUSTOMERS

Total Number Number of Active Cus1Dr1'Mn ~Meter

Type of EqWvalent Start End Equivalents Description Meter- Feor of Year of Year {c x e)

(a) (b) (c) (d) (e) m 518" 0 1.0 314. 0 1.5 1. 0 2.5 1 112" O,T 5.0 2" O,C,T 8.0 35~ 35g 3"' 0 15.0 3"' c 18.0 3"' T 17.5 4" D,C 25.0 4" T 30.0 6" o.c 50.0 6" T 82.5

Other (Specify):

I ,..JC ·-.. D = Oiaplac:ement C=Compound Total 354 354 T=Turbine

W-3

Page 14: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTILITY NAME: ~--------------------------------

qL'.llhcr· IIi 11 s Es t ates YEAR OF REPORT

..

DECEMBER 31 1999

Acct No

WATER OPERATION AND MAINTENANCE EXPENSE

Account Name Amount

601 SJianes and Wages- Employees________ _ __ __ ___ ____ ___ ___ S 7 , 1161 603 Salanes and Wages- Officers. 0 1rectors. and Ma1onty Stockholders ___ ___ _ _ __ _ 60-l E•nployee Pens1ons and Benefits________ __ __ _ _ _ _ _ • ______ .. 610 Purchased Water ____ __________________ __ _ ____ ___ _ . _ _ _ 1 7 , 6 ' 615 616 618 620 630

640 650 655 665 670 675

Purchased Power ______ ____ _ ___ ____ _ _____________ . • __ _ Fuel for Power Productton ____ _____ ____ ________ _ • _ _ _____ _ _ Chem1cals ___________________ _ _ _ _ _ ______ _ _____ .. _ .. __ Matenals and Suppl1es _ ___ __________ _ _ _ ____ _____ _ ______ _ Contractual Services:

Btlling __ ___ ____ _ ___________ ___ ______ ___ ___ ____ _ Professional _ ___ __ _ __ __ _ __ ____ __ ___ _ __ ___________ _ Testmg ____ _____ __ ___ __ ____________ ___ _ ______ _ _ _ Other ________ ___ _______ _ ______ ________ ______ _ _ _

Rents ___________ _ ____ _ _________ __________ ______ _ Transportation Expense _________ __ _____ ______________ .. __ Insurance Expen se ________ __ _____ __ _______ _ _____ ___ _ _ _ Regulatory Commiss1on Expenses (Amortized Rate Case Expense)_ ___ _____ _ _ Bad Debt Expense_______ ______ ______ ___ _ ____ _ _ . ___ • Mtscellaneous Expenses _ _ __________ __ ____ _____ __ _ ___ . __

1179

2 , 1tl3 1, 332

2 6 1 13

66

Total Water Operat1on And Ma1ntenance Expense______ __ _ _ _ _ _ _ _ _ _ _ _ _ S .;.·~, ., , . Thts amount should tte to Sheet F-3.

WATER CUSTOMERS

Total Number Number of Acttve Customers of Meter

Type of Equivalent Start End EqUivalents Descr tp\lon Meter •• Factor of Year oi Year (C X e)

(a) {b) 1cJ {d) (el (f) Res1denttal Servtce

5/8'" 0 1.0 314" 0 1.5 1" D 25 1 112" n .T 5.0

General Servt~•:: 5/8'' 0 1 0 3/C 0 1.5 , ..

n 2.5 1 1/2" D.T 5.0 2" D.C.T 8.0 354 35l. 3" 0 15.0 3. c 16.0 3" T 17.5

Unme1ered Customers . Other (Spec1fy)

D = 01splacemen: C = Compounc Total 354 35 11 T = Turbme

W-3

Page 15: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTILITY NAME:...: _....;..H;.;;e.;;;a~t ;.:.;h e::.;r:.....:.H.:..:i..:.l.:.l.;;:.s_E:;;.;s~t;;.:;a:.:;t~e~s---- YEAR OF REPORT DECEMBER 31 ?QQO

**

WATER OPERATION AND MAINTENANCE EXPENSE

Acct. No. Account Name Amount

601 603 604 610 615 616 618 620 630

Salaries and Wages - Employees __________ __ __ __ _ ______ __ _ _ _ _ $ -----'7->--=6:....:.1....:.1

640 650 655 665 670 675

Salaries and Wages- Officers, Directors. and Majority Stockholders ____ _ _ _ ___ _ Employee Pensions and Benefits _____ ____ __ __ ___ _ ___ _ ____ ___ _ Purchased Water _ _ _ _ _ _ ___ ____ ___ _ _ ___ ___ _ _____ ______ _ Purchased Power __ _ _ _ _ _ _______ __ _ __ _____ __________ _ _ _ Fuel for Power Production _ __ _ ____ _ __ _ _ _ _ __ _ --------------Chemicals _ _ _ __ ____ __ _______ _ __ _ _____________ _ ____ _ Materials and Supplies _ _ _ __ __ _ ___ _____ _ _ ___ _ _________ _ _ _ Contractual Services:

Billing _ ___________________ _ ___________________ _ Professional _ ___ _ _ _______ __ __ __ _______ _________ _ _ _ Te~ng __ __ _ ____ _ _ _____ __ _ ____ _ _____ ___ _ _ _ __ _ __ _

O~e~ - ----- --------- --- - - --- ----- --------- ----Rents _ _ _ _ __ _ _ _ _ __ _____ ____ _____ _ __ _ __ _ _ _____ __ _ _ Transportation Expense __ __ _ _______________ ______ _______ _ Insurance Expense _ _ __ __ __ ____ _ _ _ _ _ _________ _ __ _ _ __ __ _ Regulatory Commission Expenses (Amortized Rate Case Expense)_ ____ __ __ _ _ Bad Debt Expense ___ _ _________ _ ___________ _ _ _ _ _ ___ __ _ Miscellaneous Expenses __________ __ _ ____ _____________ _ _ _

Total Water Operation And Maintenance Expense______ _ _ ______ ___ ___ $ • This amount should tie to Sheet F-3.

WATER CUSTOMERS

Number of Active Customers Type of Equivalent Start End

Description Meter ** Factor of Year of Year (a) (b) (c) (d) (e)

Residential Service 5/8" D 1.0 --3/4" D 1.5

~------ --·-1" D 2.5 - ·- ~·

1 1/2" D,T 5.0 - - -- ----- -General Service ·--

5/8" D 1.0 3/4" D 1.5 i59

.. _ ... -1" D 2.5 - - -1 1/2" D,T 5.0

D,C,T 8.0 ~ -- ---

2" - - ---- -3" D 15.0 -3" c 16.0 3" T 17.5 --- -- -----

Unmetered Customers -- - - - -- ---Other (Specify) -----D :::: Displacement C:::: Compound Total 354

-- . . T:::: Turbine

W-3

1 9 ,209

- - - - · _ _ .2.,.illl3_

1 ) 332 261

_ ___ _13_

1 40

30,852 •

Total Number of Meter

Equivalents (c x e)

(f)

- - ---- ·····---- -

H~

-- -

_ ... . ~

---- ----

- - - - - -

354

Page 16: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTILITYNAME: i;lQatl:l"r HiJl'l Estates YEAR OF REPORT DECEMBER 31 2001

..

Acct. No.

601 603 604 610 615 616 618 620 630

640 650 655 665 670 675

WATER OPERATION AND MAINTENANCE EXPENSE

Account Name

Salaries and Wages- Employees ____ __ _____ _______________ _ _ _ Salaries and Wages- Officers, Directors, and Majority Stockholders _______ _ __ _ Employee Pensions and Benefits ____________________ ---------Purchased Water _____________ _____ _ _ ________________ _ Purchased Power ____________ ____ _______ ____ _ ___ ____ _ _ Fuel for Power Production _______________________________ _ Chemicals ______________________ _ _____ ___ _____ _ ___ _ Materials and Supplies ____ ________ ___ _ __ __ ___________ _ _ _ Contractual Services:

~m~---------------------- - ----------- ------ -Professional_ ____________________________________ _ Testing _____ _ _________________ _________________ _ Other ____________ ____ __________ ___ ____________ _

Rents ______ __________ ___ ______________ ______ ___ _ Transportation Expense __ __ _____ ____ ____________________ _ Insurance Expense ______ ____ ____ _ _ ___ ________________ _ Regulatory Commission Expenses (Amortized Rate Case Expense)_ _____ ____ _ Bad Debt Expense ______ _____________________________ _ Miscellaneous Expenses __ __ ___ ________ ________ ______ __ _ _

Total Water Operation And Maintenance Expense_____ _____ ___ __ ____ _ S • This amount should tie to Sheet F-3.

WATER CUSTOMERS

Number of Active Customers Type of Equivalent Start End

Description Meter •• Factor of Year of Year (a) (b) (c) (d) (e)

Residential Service 5/8" D 1.0 --- - -- -3/4" D 1.5 -- - -- -~ ---1" D 2.5 -- -- --1 1/2" D,T 5.0 -- - --General Service

- · --· 5/8" D 1.0 - - --3/4" D 1.5 ----354--- - - - ---1" D 2.5 - --- ·- . ·-1 1/2" D,T 5.0 . -- ·---2" D,C,T 8.0 .. -· - -3" D 15.0 -- --3" c 16.0 - - - ··--·- -3" T 17.5 -- --- ·--- -- --Unmetered Customers - - --- - - --- -·--Other (Specify) --· -- - - -- - · ·-- - -· ·-··

D - Displacement C =Compound Total 354

-~__:,...~--- -· T =Turbine

W-3

Amount

·-. f9) 326

--- ·· -308

----

- __1., 4.9.8 --1,332-- - 2-G-1--·-· --13-

60

_30 , ?~ 1 - .

Total Number of Meter

Equivalents (c X e)

(f)

-· -

-· --- - --· - - ---- - --

354 - -- ---~ --

- ·----- ··-·

-· ·---· -·-

---- - -··

------

354 '

Page 17: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTILITY NAME: Heather Hi 11 s Estates ----~~~M-~~~~~~~-------

YEAR OF REPORT DECEMBER 31, 2002

..

Acct. No.

601 603 604 610 615 616 618 620 630

640 650 655 665 670 675

WATER OPERATION AND MAINTENANCE EXPENSE

Account Name

Salaries and Wages- Employees _ __ _ ___ _ __ ___ :.:. _ ___ _ _ _______ _ _ Salaries and Wages- Officers, Directors, and Majority Stockholders _____ __ ___ _ Employee Pensions and Benefits __ __ _ __ --------- __ _ __ _ ____ __ _ Purchased Water _ _ _ _ _ ______ ___ ____________ _ ____ _ _ _ _ _ _ Purchased Power _ _____ _ __ __ __ __ ___ ___ _____ _ _______ _ _ _ Fuel for Power Production __ _____ ______ ______ __ _ ___ __ ____ _ Chemicals_-- - ----------- - --------------- ___ _ _ _ _ _ _ _ Materials and Supplies _ _ _ _____ ---------------- - - - ----- - _ Contractual Services: ~l~g _ _ ____ _______ _ ____________ _ _____ _ __ __ ___ _ Professional ___________________ _ __ _ _____ __ ___ ___ _ _ Testing _____ _ ______ _ __ _ _ _ _____ _____ _ _ _ _ _ _______ _ Other _ ________________________________________ _

Rents _ __ ______________________ __ _______ _ ___ __ _ _ _ Transportation Expense ___ _ - ------------------ - __ _ ____ __ _ Insurance Expense __ _____ _ _ _____ _ _ __ ________ _ __ _____ _ _ Regulatory Commission Expenses (Amortized Rate Case Expense)_ __ ____ _ _ _ _ Bad Debt Expense __ _ ____ __ _____ ____ _______ _ ____ ___ __ _ Miscellaneous Expenses __ ____ ______ ____ __ __ _ __ _ _____ _ __ _

Amount

$ _ ] 993

_1 9250

10

Total Water Operation And Maintenance Expense __ _ _______ _ _ _ _ __ _ _ _ __ $ _ J0440 .. • This amount should tie to Sheet F-3.

WATER CUSTOMERS

Total Number Number of Active Customers of Meter

Type of Equivalent Start End Equivalents Description Meter .. Factor of Year of Year (c X e)

(a) (b) (c) (d) (e) (f) Residential Service

5/8" D 1.0 -- - · ·· - ·· ---- --- -3/4" D 1.5 --··- ··-·-··-- . - -----1" D 2.5 - ----- ·-- - --·-- --- -1 1/2" D,T 5.0 - ---- . .. -~ - --General Service - - - - - --5/8" D 1.0

3/4" D 1.5 - - rs-4·-· - -- -- """ 354 -..

- - .. -- - - - ---~-1" D 2.5 ---- ---1 1/2" D,T 5.0 - - -- - - --·- ·-2" D,C,T 8.0 -- - - - ·----- -- -·- -3" D 15.0 - ---- - ·- -3" c 16.0 --- - .. - --3" T 17.5 ----- - - ·---- ---- --Unmetered Customers - -

Other (Specify) ----- --- ------ .. -

D - Displacement C =Compound Total 354 354 T =Turbine -~

W-3

Page 18: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTILITY NAME: Heather Hills Estates

WATER OPERATION AND MAINTENANCE EXPENSE

Acct. No. Account Name

601 Salaries and Wages- Employees-----------------------------603 Salaries and Wages - Officers, Directors, and Majority Stockholders ______ _____ 604 Employee Pensions and Benefits _ ____ ___________ _ _ -- - - ---- ____ 610 Purchased Water ----- - --------------------- - ----------615 Purchased Power _ ___ _____ ________ ____ _ _________ _ _ _____ 616 Fuel for Power Production ----------------------- - ----------618 Chemicals ____ _ ____ _ _ __ _____ _______ _ _ _________ __ ____ 620 Materials and Supplies _ ___ __ _ ___ ___________ _ _______ _ ___ __ 630 Contractual Services:

Billing ___ _____________ _ _____ ____ _ ________ ___ __ ___ Operator and Management ______ ____ _ __ ____ _ _ _ ___ _ _ __ ___ __ Testing _ _____ _ ________ __ ___ __ __ ________ ____ _ ___ __

O~e~---------------------- --------- -----------640 Rents ------------- --------------------- - ---------650 Transportation Expense __ __ _____________ _ __ ______ _ ___ _ _ ___ 655 Insurance Expense ___ ___ _____ _____ __ _ ______ _________ _ __ 665 Regulatory Commission Expenses (Amortized Rate Case Expense)_ _____ _ __ ___ 670 Bad Debt Expense ______ ____________ ~ ___ _ ____ _ ____ _ ___ _ 675 Miscellaneous Expenses ___ _____ __ __________ ______ ________

Total Water Operation and Maintenance Expense _ ______ __ ___ ________ _ • This amount should tie to Sheet F-3.

WATER CUSTOMERS

Description Number of Active Customers Type of Equivalent Start End Meter ** Factor of Year of Year

(a) (b) (c) (d) (e) Residential Service

5/8" D 1.0 354 354 3/4" D 1.5 1" D 2.5 1 1/2" D,T 5.0

General Service 5/8" D 1.0 1 3/4" D 1.5 1" D 2.5 1 112" D,T 5.0 2" D,C,T 8.0 3" D 15.0 3" c 16.0 3" T 17.5

Unmetered Customers 1.0 Other (Specify):

.. D - Displacement C = Compound Total 354 355 -· -·,; . T = Turbine

W-3

YEAR OF REPORT December 31, 2003

Amount

$ 11,006

6,189

19,391

441

1,029 1,333

315

37

$ 39,741 .

Total Number of Meter

Equivalents (c x e)

(f)

354

1

355 ·~---~-

Page 19: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTILITY NAME: Heather Hills Estates

WATER OPERATION AND MAINTENANCE EXPENSE

Acct No. Account Name

601 Salaries and Wages- Employees _______ -- - ------------- _ _____

603 Salaries and Wages - Officers, Directors, and Majority Stockholders ____ _ ___ ___

604 Employee Pensions and Benefits __ _ ___ ___ __ --------- - _________

610 Purchased Water --------------------- - ----------------615 Purchased Power _ ___ -------- _ ____ _ _ __ _________ ___ _____

616 Fuel for Power Production ---------------- - -------- - --------618 Chemicals --------- - - - - --------- --------------- - ----620 Materials and Supplies ______ _ ____ _ ____ __ __ ____ ___________

630 Contractual Services: Billing ______ ____________ _ ______ ________ ___ _ _ ____ _

Operator and Management ______________ ___ __ ____ ____ _ __ _ _

Testing _ __ ___________ ___ _______________ _______ ___

O~e~------------------------------------------640 Rents --------------------- - ----------------------650 Transportation Expense _______________ _ _ _____________ _ _ __ _

655 Insurance Expense __________ __ _ _______________ _________

665 Regulatory Commission Expenses (Amortized Rate Case Expense)_ ___________

670 Bad Debt Expense _____ ________________ ________________

675 Miscellaneous Expenses __________ _ _______ _____ ___________

Total Water Operation and Maintenance Expense ______ ____ _ _ _ __ ______

* This amount should tie to Sheet F-3.

WATER CUSTOMERS

Description Number of Active Customers Type of Equivalent Start End Meter *" Factor of Year of Year

(a) (b) (c) (d) (e)

Residential Service 5/8" D 1.0 354 354

3/4" D 1.5

1" D 2.5

1 1/2" D,T 5.0

General Service 5/8" D 1.0 1

3/4" D 1.5

1" D 2.5

1 1/2" D,T 5.0

2" D,C,T 8.0 3" D 15.0 3" c 16.0

3" T 17.5

Unmetered Customers 1.0 Other (Specify):

.. D - Displacement C =Compound Total 354 355

T =Turbine

W-3

YEAR OF REPORT December 31 , 2004

Amount

$ 8.288 6,800

22,847

151

2,706

149 71

$ 41 ,012 *

Total Number of Meter

Equivalents (c x e)

(f)

354

1

355

Page 20: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTILITY NAME: Keith or Clara Starkey- Heather Hills Estates

WATER OPERATION AND MAINTENANCE EXPENSE

Acct No. Account Name

601 Salaries and Wages- Employees ___________ ---------- ___ _ ____ 603 Salaries and Wages- Officers, Directors, and Majority Stockholders _____ _ _ ____ 604 Employee Pensions and Benefits _____ _______ __ __ _ _ _ _ _ _____ ____

610 Purchased Water ------ - ------ ------- -------- - ---------615 Purchased Power _____________________________________ _

616 Fuel for Power Production --------- - ---------------------- - -618 Chemicals _______ _ _____ ______ _ ___ __ __ __ _____ _ _______

620 Materials and Supplies __________ ___ _______ ____ _______ ____

630 Contractual Services: Billing __ _ _ _________ ____ __ __ _____ ___ _ ____ _____ ____

Operator and Management ______ _________ ______ _______ __ _ _

~~~--------- ------- - -------------------------Other ___ ____ __ _ ________ ___ ____ ___ ___ _________ ___

640 Rents ---------------------------- - ------------- - -650 Transportation Expense __ _ __ ____ _ _ ________ ___ __________ __ _

655 Insurance Expense _______________________ __ ____ _ _______

665 Regulatory Commission Expenses (Amortized Rate Case Expense)_ ___________ 670 Bad Debt Expense ____ ____ ______________ __ _____________

675 Miscellaneous Expenses ____ _____ ___ _____ _ _ ____________ ___

Total Water Operation and Maintenance Expense ____ _ ____________ _ ___

* This amount should tie to Sheet F-3.

WATER CUSTOMERS

Description Number of Active Customers Type of Equivalent Start End Meter ** Factor of Year of Year

(a) (b) (c) (d) (e) Residential Service

5/8" D 1.0 354 353 3/4" D 1.5 1" D 2.5 1 1/2" D,T 5.0

General Service

5/8" D 1.0 1 -3/4" D 1.5 1" D 2.5 1 1 1/2" D,T 5.0 2" D,C,T 8.0 3" D 15.0 3" c 16.0 3" T 17.5

Unmetered Customers 1.0 Other (Specify):

... D - Displacement C = Compound Total 355 354 T =Turbine

W-3

YEAR OF REPORT December 31, 2005

Amount

$ 7,728

5,250

23.434

3,539

{28) '

$ 39,923 *

Total Number of Meter

Equivalents (c x e)

(f)

353

-

3

356

Page 21: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTILITY NAME: Keith or Clara Starkey - Heather Hills Estates

WATER OPERATION AND MAINTENANCE EXPENSE

Acct No. Account Name

601 Salaries and Wages - Employees-------------------- ___ ______ 603 Salaries and Wages - Officers, Directors, and Majority Stockholders _____ ______ 604 Employee Pensions and Benefits _ ____ ___ _______ __ ___ __ ____ _ _ __

610 Purchased Water ---- ----------------------------------615 Purchased Power ________ _________ __ _______ __ _____ ___ __

616 Fuel for Power Production --- - ------------ - - ----------------618 Chemicals --------------------------------- - --------620 Materials and Supplies ___ ___ ___ _____ _______ _______ :_ _ __ ___ _

630 Contractual Services: Billing ______________ _______ ___________ ______ ____ _ Operator and Management _______________________ _ ________ Testing ___ __________ ___ ________ _____ ____ ___ ______

O~e~----------- ---- ---- -- ---------------- -----640 Rents --------------------------------------------650 Transportation Expense __ ___ _________ ________ ___ _ _________

655 Insurance Expense ______ _ __________ ___ ____ _ ---------___ 665 Regulatory Commission Expenses (Amortized Rate Case Expense)_ __ _ __ ______ 670 Bad Debt Expense ________ _______ _____________________ _

675 Miscellaneous Expenses _____ _ ___ ________ ___ _____ _ _______ _

Total Water Operation and Maintenance Expense _ ____________________ • This amount should tie to Sheet F-3.

WATER CUSTOMERS

Description Number of Active Customers Type of Equivalent Start End Meter •* Factor of Year of Year

(a) (b) (c) (d) (e) Residential Service

5/8" D 1.0 353 353 3/4" D 1.5 1" D 2.5 1 1/2" D.T 5.0

General Service 5/8" D 1.0 3/4" D 1.5 1" D 2.5 1 1

1 1/2" D,T 5.0 2" D,C,T 8.0 3" D 15.0 3" c 16.0 3" T 17.5

Unmetered Customers 1.0 Other (Specify):

.. D - Displacement C =Compound Total 354 354 T =Turbine

W-3

YEAR OF REPORT December 31 , 2006

Amount

$ 9,080 4,250

23,748

413

7,996

4,875

$ 50,362 .

Total Number of Meter

Equivalents (c x e)

(f)

353

3

356

Page 22: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTILITY NAME: Keith or Clara Starkey- Heather Hills Estates

WATER OPERATION AND MAINTENANCE EXPENSE

Acct. No. Account Name

601 Salaries and Wages- Employees ____ ---------- - ____ ___ ____ ____ 603 Salaries and Wages - Officers, Directors, and Majority Stockholders ___________ 604 Employee Pensions and Benefits ______ ______ __ _ __________ _____ 610 Purchased Water --------------------------------------615 Purchased Power ____ - -------- __ -------------- ___ _ _____ 616 Fuel for Power Production ----------------------------------618 Chemicals _ ____ _________________ ________________ ____ 620 Materials and Supplies _____ ____ _ --------------- _ _ _____ ___ 630 Contractual Services:

Billing ____ __ ____ ___ ____ ______ _________ ___________ Operator and Management ________ _ ____________________ __ Testing _______ _________ ___ ___ ____________________ Other _________________ ___ ________ _ ___ ____ _______

640 Rents --------------------------------- -----------650 Transportation Expense------------ __________ ----- --- ----655 Insurance Expense _ _____ ______ ___ ___ _____________ ______ 665 Regulatory Commission Expenses (Amortized Rate Case Expense)_ __ ____ _____ 670 Bad Debt Expense _____________________ _ ____ ___ ____ ____ 675 Miscellaneous Expenses _______________________ __ _________

Total Water Operation and Maintenance Expense __________ __ __ _ ______ • This amount should tie to Sheet F-3.

WATER CUSTOMERS

Description Number of Active Customers Type of Equivalent Start End Meter •• Factor of Year of Year

(a) (b) (c) (d) (e) Residential Service

5/8" D 1.0 353 353 3/4" D 1.5 1" D 2.5 1 1/2" D,T 5.0

General Service

5/8" D 1.0 3/4" D 1.5 1" D 2.5 1 1 1 1/2" D,T 5.0 2" D,C,T 8.0 3" D 15.0 3" c 16.0 3" T 17.5

Unmetered Customers 1.0 Other (Specify):

.. D - Displacement C = Compound Total 354 354 T =Turbine

W-3

YEAR OF REPORT December 31, 2007

Amount

$ 8.593

4,250

24,1 58

175

960 5,274

1,840

$ 45 ,250 .

Total Number of Meter

Equivalents (c x e)

(f)

353

3

356

Page 23: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTII, ITY NAME: Keith or Clara Starkey - Heather Hills Estates

WATER OPERATION AND MAINTENANCE EXPENSE

Acct. No. Account Name

601 Salaries and Wages - Employees _ _ _________ _ ___ _ _ ___ __________

603 Salaries and Wages- Officers, Directors, and Majority Stockholders __ _ ____ _ _ __

604 Employee Pensions and Benefits ______ __ __ _ __ __ _ __ _ __ _ --------

610 Purchased Water ------------------ --- - ----- - - - ------- -615 Purchased Power _ ____ ____ ____ _ _ _ ____ _ __ _ _ _ _ _____ _ _____

616 Fuel for Power Production __ _ ________ _ _ _ ---- - - - _ _ ____________

618 Chemicals -- ----------------------------------------620 Materials and Supplies _ ___ -- - --- ---- - - -- -- - ----- - - - _ __ _ __

630 Contractual Services:

B~~L---------- --------- ----- - - - ---------------Operator and Management _ __ ____ _ __ __ _______ __ _ _ _ __ _ ___ __

~~~---------- - -- -- --- - - --------- - ------- -- ---Ofue~----- ------------ - ------- - - --- - -- ----- - ---

640 Rents - ------ --- - - - ------------------ - - --- - ---- - --650 Transportation Expense _ _ ______ ___ _ ____ _ ______ __ _ _ _ ___ __ __

655 Insurance Expense _ _ _____ _ ____ _ _ - ------- - -- -- - -- - _ _ _ ___

665 Regulatory Commission Expenses (Amortized Rate Case Expense)_ ___ _ ___ _ _ _ _

670 Bad Debt Expense _ __ __ _ _ __ _ _ _ _ __ _ _ _ __ _ _ _ _ _ _ __ _ _ _ _____ _

675 Miscellaneous Expenses __ -- -- - - __ _ _ ____ _____ __ ___ _ __ _ __ _ __

Total Water Operation and Maintenance Expense __ _ _____ _ _ __ __ _ __ _ ___

• This amount should tie to Sheet F-3.

WATER CUSTOMERS

Description Number of Active Custo mers Type of Equivalent Start End Meter .. Factor of Year o f Year

(a) (b) (c) (d) (e) Residential Service

5/8" D 1.0 353 353

3/4" D 1.5

1" D 2.5

1 1/2" D,T 5.0

General Service

5/8" D 1.0

3/4" D 1.5

1" 0 2.5 1 1

1 1/2" D,T 5.0 2" D,C.T 8.0 3" 0 15.0

3" c 16.0

3" T 17.5

Unmetered Customers 1.0

Other (Specify):

~- D "' Displacement C =Compound Total 354 354 T = Turbine

W-3

YEAR OF REPORT December 31, 2008

Amount

$ 2,581

25,677

585

1,500

855

8,169

5 034

$ 44,401 -

Total Number of Meter

Equiva lents (c x e)

(f)

353

3

356

Page 24: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

UTILITY NAME: Keith or Clara Starkey - Heather Hills Estates

WATER OPERATION AND MAINTENANCE EXPENSE

A cct. No. Account Nam e

601 Salaries and Wages- Employees------ - ---- _ __ - -- --------- - - -603 Salaries and Wages - Officers, Directors. and Majority Stockholders _____ __ ___ _

604 Employee Pensions and Benefits _ ________ _ _ __ --- ----- - -- __ ___ _

610 Purchased Water - ---------------------- ---- - - ---------615 Purchased Power ___ _ ___ __ _ _ __ _ __ ___ _______ _ ____ ______ _

616 Fuel for Power Production _ _____ _____ ._ - ---------------------618 Chemicals _ _ _ __ --------- __ _ ____ _ ------- _____ - -- - ---_ 620 Materials and Supplies ___ ___ ---- - - ------- - - ----- - ---- - ---630 Contractual Services:

Billing _ _ __ _ __ _____ __ _______ __ - - --- --__ _ _ ------- - -Operator and Management ____ _ ___ _____ _ _ _ __ _____ _ _____ __ _

Testing _________ __ __ _ _ _ _ _ _ _ _ _______ _ ___ _ __ __ _____

O~e~ ------- - ----------- - - -------- - ---- - -------640 Rents - ------- ---- - ------ - ------------------------650 Transportation Expense ___ _____ ___ __ _____ ___ _ ___ _____ _ ____

655 Insurance Expense _ ____ ______ _ - --- - --------- - - --- _ __ _ __

665 Regulatory Commission Expenses (Amortized Rate Case Expense)_ ____ __ _ __ _ _

670 Bad Debt Expense - - -- - -- ____ -- - ---- - ____ ___ ------- - __ _

675 Miscellaneous Expenses_ - ----- - - _ __ ___ - - --- - - -- - --------_

Total Water Operation and Maintenance Expense _ __ _ ______ __ - ---- ----

• This amount should tie to Sheet F-3.

WATER CUSTOMERS

Description Number of A ctive Customers Type of Equivalent Start End Meter •• Factor of Year of Year

(a) (b) (c) (d) (e) Residential Service

5/8" D 1.0 353 353

3/4" D 1.5

1" D 2 .5

1 112" D,T 5.0

General Service

5/8" D 1.0

3/4" D 1.5

1" 0 2.5 1 1

1 1/2" D,T 5.0 2" D,C,T 8.0 3" D 15.0

3" c 16 .0 3" T 17.5

Unrnetered Customers 1.0 Other (Specify):

·- 0 = Displacement C =Compound Total 354 354

T =Turbine

w.~

$

$

YEAR OF REPORT December 31, 2009

Amount

4 ,000

26.677

1 290

1,188

390

7 ,853

800

206

1.360

43,764 .

Total Number of Meter

Equivalents (c x e)

(f)

353

3

356

Page 25: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

Exhibit c

Page 26: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

HEATHER HILLS UTILITIES, LLC WATER TARIFF

DESCRIPTION OF TERRITORY SERVED

Township 35 South, Range 17 East Section 11

The NE 1/4 of theSE 1/4 and the South 1/2 of theSE 1/4 of the NE 1/4.

Also

Township 35 South, Range 17 East Section 12

ORIGINAL SHEET NO. 3.1

From the NW corner of the SW 1/4 of the SW 1/4 of the NW 1/4 run due East 170.0 feet to the Point of Beginning; thence due North 50.0 feet; thence due East 100.0 feet; thence due South 100.0 feet; thence due West 100.0 feet; thence due North 50.0 feet to the Point of Beginning.

MICHAEL SMALLRIDGE ISSUING OFFICER

MANAGING MEMBER TITLE

Page 27: OFFICE OF THE COUNTY ATTORNEY MITCHELL 0 ......Office o f t he C o mmi ss ion C le rk F lo rid a Pub l ic S e r v ce C ommi ss n December 2 1 , 20 17 P acre 3 of 3 The go l f co urse

HEATHER HILLS UTILITIES, LLC WASTEWATER TARIFF

ORIGINAL SHEET NO. 3. 1

DESCRIPTION OF TERRITORY SERVED

Township 35 South, Range 17 East Section 11

The NE 1/4 of theSE 1/4 and the South 1/2 of theSE 1/4 of the NE 1/4 .

Also

Township 35 South, Range 17 East Section 12

From the NW comer of the SW 1/4 of the SW 1/4 of the NW 1/4 run due East 170.0 feet to the Point of Beginning; thence due North 50.0 feet; thence due East 100.0 feet; thence due South 100.0 feet; thence due West 100.0 feet; thence due North 50.0 feet to the Point of Beginning.

MICHAEL SMALLRIDGE. ISSUING OFFICER

MANAGING MEMBER TITLE