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Residents of green acres, a gated community located in the city of foothills, voted to form a local improvement district to fund the construction of a neighborhood park. The city agreed to administer the bonded debt; however, residents of Green acres are soley responsible for repaying the bond issue. The following events are related to the special assessment park debt:

1. On January 1, 2014, the city assessed levies totaling $5,000,000 on properties within Green Acres. The levies are payable in 10 equal annual installments, beginning in the current year, with 5 percent interest due on unpaid installments.

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