ABS-15G 1 ca20180801-abs15g.htm FORM ABS-15G

 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549

FORM ABS-15G

ASSET-BACKED SECURITIZER
 REPORT PURSUANT TO SECTION 15G OF
THE SECURITIES EXCHANGE ACT OF 1934


Check the appropriate box to indicate the filing obligation to which this form is intended to satisfy:


 [_] Rule 15Ga-1 under the Exchange Act (17 CFR 240.15Ga-1) for the reporting period _________________ to _________________

Date of Report (Date of earliest event reported)______________________

Commission File Number of securitizer: ____________________

Central Index Key Number of securitizer: ___________________

______________________________________________________________________
Name and telephone number, including area code, of the person to
contact in connection with this filing


Indicate by check mark whether the securitizer has no activity to report for the initial period pursuant to Rule 15Ga-1(c)(1)  [_]


Indicate by check mark whether the securitizer has no activity to report for the quarterly period pursuant to Rule 15Ga-1(c)(2)(i)  [_]


 Indicate by check mark whether the securitizer has no activity to report for the annual period pursuant to Rule 15Ga-1(c)(2)(ii)  [_]


[P] Rule 15Ga-2 under the Exchange Act (17 CFR 240.15Ga-2)

Central Index Key Number of depositor: Not applicable

 (Exact name of issuing entity as specified in its charter): Cazenovia Creek Funding II, LLC

Central Index Key Number of issuing entity (if applicable): 0001748819

Central Index Key Number of underwriter (if applicable): Not applicable
 
William J. Cohane (914) 364-2659
Name and telephone number, including area code, of the person tocontact in connection with this filing


PART II:
Item 2.01 Findings and Conclusion of Third-Party Due Diligence Report Obtained by the Issuer

Attached as Exhibit 1 hereto is an agreed-upon procedures report, dated July 31, 2018, of KPMG LLP, obtained by the issuer, which report sets forth the findings and conclusions, as applicable of KPMG LLP with respect to certain agreed upon procedures performed by KPMG LLP.


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the reporting entity has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
Dated:  August 2, 2018
Cazenovia Creek Funding II, LLC
 
    By: Caz Creek Tax Lien Fund, LLC, its Member
  
       
     By:   Cazenovia Creek Investment Management, LLC, its Manager  
       
 
 
 
By:
/s/ 
William J. Cohane
  
    Name:  William J. Cohane  
    Title:    CEO and President  
       
 
 

EXHIBIT INDEX

 
 
Exhibit number
Description
   
Exhibit 1
Agreed-upon procedures report, dated July 31, 2018, of KPMG LLP.
 
 

 
Exhibit 1


 
Independent Accountants’ Report on Applying Agreed-Upon Procedures
 
Caz Creek Tax Lien Fund, LLC
Cazenovia Creek Investment Management, LLC (together, the “Company”)
Hunt Financial Securities, LLC (“Hunt”)
Capital One Securities, Inc.
(together, the “Specified Parties”)
Re: Cazenovia Creek Funding II, LLC, Class A Series 2018-1 and Class B Series 2018-1, Tax Lien Collateralized Notes (the “Notes”) – Data File Procedures
We have performed the procedures described below, which were agreed to by the Specified Parties, on the specified attributes identified by the Company in an electronic data file entitled “Caz Data Tape 20180622 - FINAL.xlsx” provided by the Company on July 13, 2018, containing certain information related to 61,043 tax liens as of June 21, 2018 (the “Data File”), related to a portfolio of tax liens which we were informed are intended to be included as collateral in the offering of the Notes. The Company is responsible for the specified attributes identified by the Company in the Data File. The sufficiency of these procedures is solely the responsibility of the Specified Parties. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.
Unless otherwise indicated, the following definitions have been adopted in presenting our procedures and findings:
·
The term “compared” means compared to the information shown and found it to be in agreement, unless otherwise noted. Such compared information was deemed to be in agreement if differences were attributable to rounding.
 
·
The term “recomputed” means recalculated and compared the result to the information shown and found it to be in agreement, unless otherwise noted. Such recomputed information was deemed to be in agreement if differences were attributable to rounding.
 
·
The term “rounding” means that dollar amounts, percentages, and numbers of days were within $1.00, 0.1%, and one (1) day, respectively.
 
·
The term “Cutoff Date” means June 21, 2018.
 
·
The term “MTAG Servicing System” means the Company’s servicing system maintained by the Company’s servicer, MTAG Services, LLC (the “Servicer”).
 
·
The term “Daily Trial Balance Report” means a screen shot from the Servicer’s internal liens management system provided by the Servicer, on behalf of the Company, containing daily interest and principal information of the Selected Tax Liens (defined below).
 
·
The term “Boarding Files” means electronic data files provided by the Servicer, on behalf of the Company, containing information related to the assessed values of the Selected Tax Liens as of the Selected Tax Liens’ respective purchase year.
 
·
The term “Assessor Websites” means the websites of the city assessors or the county assessors containing information related to address, county, and state of the Selected Tax Liens.  The Assessor
 
 
Websites are listed in Exhibit A.
 
·
The term “Reimbursable Fee Information” means an electronic data file entitled “Samples_Fees_ 24July2018.docx” provided by the Servicer, on behalf of the Company, containing information related to reimbursable fees of the Selected Tax Liens.
 
·
The term “Workset” means electronic data files provided by the Servicer, on behalf of the Company, containing information related to the overbid amount, property type, tax year, and assessed value of certain Selected Tax Liens.
 
·
The term “State Interest and Penalty Information” means an electronic data file entitled “Interest.Penalty Matrix.pdf” provided by the Servicer, on behalf of the Company, containing information related to state interest and penalty rates of the Selected Tax Liens.
 
·
The term “Penalty and Interest Calculation Methodology” means three electronic data files entitled “Accrual Calculation System Documentation.xlsx,” “Bear Pen_Bear INt _ 20July2018.xlsx,” and “Caz Simple-interest-loan-calculator_for Propel Template.xlsx,” provided by the Servicer, on behalf of the Company, containing calculation methodologies for the Penalty Amount and Interest Amount of the Selected Tax Liens.
 
·
The term “Lien File” means the documents listed in Exhibit B. The Lien File, furnished to us by the Company, was represented to be either the original Lien File or a copy of the original Lien File.
 
I. The Selected Tax Liens
 
We were instructed by the Company to randomly select a sample of 180 tax liens from the Data File. For purposes of this procedure, the Company did not inform us as to the basis for how they selected the number of tax liens that we were instructed to randomly select from the Data File. The sample selection resulted in 180 original tax liens (indicated by “O” in the “Rank” field of the Data File) and 16 corresponding subsequent tax liens (indicated by “S1,” “S2,” “S3,” or “S4” in the “Rank” field of the Data File) for a total of 196 tax liens (the “Selected Tax Liens”) as listed in Exhibit C.
II.  The Data File
 
For each Selected Tax Lien, we compared the specified attributes in the Data File to the corresponding information in the respective Lien File. The Specified Parties indicated that the absence of any of the noted documents or the inability to agree the indicated information from the Data File to the Lien File for each of the attributes identified, utilizing instructions provided by the Company (as applicable) indicated below, constituted an exception, except for certain procedures as detailed below. For Selected Tax Lien #3, which was redeemed after the Cutoff Date, we were instructed by the Servicer, on behalf of the Company, to not perform the Data File procedures.  The Lien File documents are listed in the order of priority until the attribute was agreed.

2
 
 
Attributes
Lien File/Instructions
   
Purchase Date
Affidavit; Agreement for the Assignment of Certain Real Property Tax and Sewer Use Liens; Agreement for the Purchase of Delinquent Tax and Sewer Use Liens; Application for Tax Deed; Assessor Websites; Assignment of Delinquent Tax and Sewer Use Liens; Assignment of Real Property Tax Liens and Sewer Use Liens; Assignment of Tax Liens; Bid Reports; Certificate of Purchase; Certificate of Sale; Certificate Statement of Transfer of Tax Lien; Contract for Purchase, Sale and Assignment of Delinquent Real Property Tax Receivables; RealTDA Tax Lien Sale List; Schedule of Receivables Contract; Screenshot of County Tax Collector Site; Screenshot of RealTDA Certificate History Screen; Tax Certificate; Tax Lien Contract; Tax Lien Sale List; Tax Receipt; Tax Report; Tax Sale Receipt; Transfer of Tax Lien
   
Tax Year
Affidavit; Agreement for the Assignment of Certain Real Property Tax and Sewer Use Liens; Application for Tax Deed; Assessor Websites; Assignment of Delinquent Tax and Sewer Use Liens; Assignment of Real Property Tax Liens and Sewer Liens; Assignment of Tax Liens; Bid Report; Certificate of Purchase; Certificate of Sale; Certificate Statement of Transfer of Tax Lien; Contract for Purchase, Sale and Assignment of Delinquent Real Property Tax Receivables; RealTDA Tax Lien Sale List; Schedule of Receivables Contract; Screenshot of County Tax Collector Site; Screenshot of RealTDA Certificate History Screen; Tax Certificate; Tax Lien Contract; Tax Report; Transfer of Tax Lien; Workset
   
Rank
Tax Certificate, Affidavit, and instruction provided by the Servicer, on behalf of the Company, described below
   
Bankrupt
Screenshot from PACER (Public Access to Court Electronic Records)
   
Address
Tax Sale Test List, Application for Tax Deed, Assessor Websites, Bid Report, Bid Results, County Real Property Report, Property Appraiser, RealTDA Tax Lien Sale List, Schedule of Receivables Contract, Screenshot of RealTDA Certificate History Screen
   
County
Application for Tax Deed, Assessor Websites, Bid Report, Bid Results, County Real Property Report, Property Appraiser, RealTDA Tax Lien Sale List, Screenshot of RealTDA Certificate History Screen
   
State
Application for Tax Deed, Assessor Websites, Bid Report, Bid Results, County Real Property Report, Property Appraiser, RealTDA Tax Lien Sale List, Screenshot of RealTDA Certificate History Screen
 
3
 
 
Attributes
Lien File/Instructions
   
Property Type
Assessor Websites, Bid Report, County Property Appraiser, County Real Property Report, Use Codes Mapping, Workset
   
Current Interest Rate
Application for Tax Deed; Assessor Websites; Bid Report; Bid Results; Payment Agreement; Penalty and Interest Calculation Methodology; Propel Tax - Disclosure of Interest rate, cost, and fees; RealTDA Tax Lien Sale List; Residential Loan Application; Schedule of Receivables Contract; Screenshot of RealTDA Certificate History Screen; State Interest and Penalty Information; Tax Certificate
   
Current Penalty Rate
State Interest and Penalty Information, Penalty and Interest Calculation Methodology
   
Tax Amount/ Recomputed Tax Amount
Affidavit, Agreement for the Assignment of Certain Real Property Tax and Sewer Use Liens, Application for Tax Deed, Assessor' Websites, Assignment of Delinquent Tax and Sewer Use Liens, Assignment of Real Property Tax Liens and Sewer Liens, Assignment of Tax Liens, Bid Report, Bid Results, Certificate Of Land Sold For Taxes To Individual, Certificate of Purchase, Certificate of Sale, Certificate of Sale for Unpaid Municipal Liens, Certificate Statement of Transfer of Tax Lien, Daily Trial Balance Report, RealTDA Tax Lien Sale List, Schedule of Receivables Contract, Screenshot of RealTDA Certificate History Screen, Tax Certificate, Tax Lien Contract, Tax Lien Sale List, Tax Report, Tax Sale Test List, Transfer of Tax Lien, Penalty and Interest Calculation Methodology
   
Overbid Amount
Assignment of Real Property Tax Liens and Sewer Liens, Agreement for the Assignment of Certain Real Property Tax and Sewer Use Liens, Assignment of Delinquent Tax and Sewer Use Liens, Assignment of Real Property Tax Liens and Sewer Use Liens, Assignment of Tax Liens, Bid Report, Certificate of Sale, Tax Certificate, Tax Lien Sale List, Workset
   
Reimbursable Fees
Agreement for the Assignment of Certain Real Property Tax and Sewer Use Liens, Assignment of Delinquent Tax and Sewer Use Liens, Assignment of Real Property Tax Liens and Sewer Liens, Assignment of Real Property Tax Liens and Sewer Use Liens, Assignment of Tax Liens, Reimbursable Fee Information, Tax Certificate
   
Market Value
The Servicer, on behalf of the Company, instructed us to consider the Market Value to be the same as the Assessed Value for all Selected Tax Liens
4
 
Attributes
Lien File/Instructions
   
Interest Amount
Recompute using Penalty and Interest Calculation Methodology, Assignment of Real Property Tax Liens and Sewer Use Liens, Assignment of Real Property Tax Liens and Sewer Liens, Assignment of Delinquent Tax and Sewer Use Liens, Agreement for the Assignment of Certain Real Property Tax and Sewer Use Liens, Sub Assignment of Real Property Tax Liens
   
Penalty Amount
Recompute using Penalty and Interest Calculation Methodology
   
Redemptive Value
Recompute using instructions provided by the Servicer, on behalf of the Company, described below
   
Combined Redemptive Value
Recompute using instructions provided by the Servicer, on behalf of the Company, described below
   
Combined OLTV
Recompute using instructions provided by the Servicer, on behalf of the Company, described below
 
1.   For purposes of comparing Rank, we were instructed by the Servicer, on behalf of the Company, to compare the “Rank” field in the Data File to the corresponding information in the Tax Certificate or the Affidavit. We were instructed by the Servicer, on behalf of the Company, to consider the following:
 
a.   If one lien only had its own Orig Cert ID in the “Orig Cert” field in the Data File and did not share Orig Cert ID with other liens, Rank was deemed to be the “Original Rank in the “Rank” field; and,
 
b. If more than one lien shared the same Orig Cert ID in the “Orig Cert” field in the Data File and assigned different certificate IDs in “Cert” field, the Orig Cert ID with the oldest year in the “Individual Cert Acquisition Date” field in the Data File was deemed to be the Original Rank and the same Orig Cert ID with subsequent years were deemed to be the Subsequent Ranks in the “Rank” field.
 
2. For purposes of comparing Redemptive Value, we were instructed by the Servicer, on behalf of the Company, to recompute the Redemptive Value (the “Recomputed Redemptive Value”) by summing (i) Tax Amount (from the “Tax Due” field in the Data File), (ii) Overbid Amount (from the “Overbid   Due” field in the Data File), (iii) Reimbursable Fees (from the “Fee Due” field in the Data File), (iv) the Interest Amount, and (v) the Penalty Amount. We compared the Recomputed Redemptive Value to the “Redemptive Value incl. fees” field in the Data File.
 
3. For purposes of comparing Combined Redemptive Value, we were instructed by the Servicer, on behalf of the Company, to recompute the Combined Redemptive Value (the “Recomputed Combined Redemptive Value”) by summing (i) the Redemptive Value for Original tax liens (identified as “O” in the “Rank” field in the Data File) and (ii) the Redemptive Value for each of the subsequent tax liens (identified as other than “O” in the “Rank” field in the Data File). We compared the Recomputed Combined Redemptive Value to the “Combined Redemptive Value incl fees by ORI” field in the Data File.
 
4. For purposes of comparing Combined OLTV, we were instructed by the Servicer, on behalf of the Company, to recompute the Combined OLTV (“Recomputed Combined OLTV”) by dividing the Redemptive Value by the Market Value for the Original tax liens (identified as “O” in the “Rank” field in the Data File). We compared the Recomputed Combined OLTV to the “Combined OLTV incl fees” field in the Data File.
5
 
The information regarding the Selected Tax Liens was found to be in agreement with the respective information contained in the Lien File, except as noted in Exhibit D. There were no conclusions that resulted from the procedures.
This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the specified attributes identified by the Company in the Data File. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to the Specified Parties.
The procedures performed were applied based on information included in the Data File and information and instructions provided by the Company, without verification or evaluation of such information or instructions by us; therefore, we express no opinion or any other form of assurance regarding (i) the physical existence of the tax liens, (ii) the reliability or accuracy of the Data File and the Lien File which were used in our procedures, or (iii) matters of legal interpretation.
The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the tax liens to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing any such tax liens being securitized, (iii) the compliance of the originator of the tax liens with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the tax liens that would be material to the likelihood that the issuer of the asset-backed security will pay interest and principal in accordance with applicable terms and conditions. The procedures performed were not intended to satisfy any criteria for due diligence published by a nationally recognized statistical rating organization (“NRSRO”).
The terms of our engagement are such that we have no obligation to update this report because of events and transactions that may subsequently occur.
This report is intended solely for the information and use of the Specified Parties. It is not intended to be and should not be used by any other person or entity, including investors and NRSROs, who are not identified in the report as the Specified Parties but who may have access to this report as required by law or regulation.
/s/KPMG LLP
Irvine, CA
July 31, 2018



6
Exhibit A- Listing of Assessor Websites

State
County
Assessor Website Address
         
AL
Mobile
https://www.mobile-propertytaxapps.com/mobilecz/Caportal/caportal_mainpage.aspx?CapEntry=1
    
AZ
Navajo
http://www.navajocountyaz.gov/Departments/Treasurer/Property-Taxes/Pay-Property-Taxes
    
CT
Ansonia
http://ansonia.mapxpress.net/
    
CT
Cheshire
http://cheshire.mapxpress.net/
    
CT
Danbury
http://gis.vgsi.com/danburyct/
    
CT
Milford
http://gis.vgsi.com/milfordct/
    
CT
West Haven
http://www.westhavengis.com/
    
FL
Alachua
https://alachua.county-taxes.com/public
http://www.acpafl.org/searchaddr.asp
    
FL
Bay
http://baypa.net/search.html
    
FL
Bradford
http://bradfordappraiser.com/GIS/Search_F.asp
    
FL
Brevard
https://www.bcpao.us/PropertySearch/#/nav/Search
    
FL
Broward
http://www.bcpa.net/RecMenu.asp
    
FL
Citrus
https://citrus.county-taxes.com/public
http://www.citruspa.org/_web/search/commonsearch.aspx?mode=address
    
FL
Collier
http://www.collierappraiser.com/
    
FL
Dade
https://miamidade.county-taxes.com/public
https://www.miamidade.gov/propertysearch/#/
    
FL
Duval
http://apps.coj.net/PAO_PropertySearch/Basic/Search.aspx
    
FL
Escambia
http://www.escpa.org/cama/Search.aspx
    
FL
Flagler
http://www.hcpao.org/Search
    
FL
Hendry
http://www.hendryprop.com/GIS/Search_F.asp
    
FL
Hernando
https://www.hernandocountygis-fl.us/propertysearch/
    
FL
Highlands
http://www.hcpao.org/Search
    
FL
Hillsborough
https://www.hcpafl.org/
    
FL
Indian River
https://indianriver.county-taxes.com/public
http://www.ircpa.org/Search.aspx
    
FL
Jackson
http://jacksoncountytaxcollector.com/Property/SearchSelect?Accept=true&ClearData=True
http://qpublic6.qpublic.net/fl_search_dw.php?county=fl_jackson
    
FL
Lake
https://www.lakecopropappr.com/property-search.aspx?
http://www.lake.iviewauditor.com/Search.aspx
    
FL
Lee
https://www.leepa.org/Search/PropertySearch.aspx
    
FL
Madison
http://madisonpa.com/
    
FL
Monroe
http://www.mcpafl.org/
    
FL
Nassau
https://maps.nassauflpa.com/NassauSearch/IS_SearchResults2015/ShowIS_NewSearchResults2015Table.aspx
    
FL
Okaloosa
http://www.okaloosapa.com/search.html
    
FL
Okeechobee
http://www.okeechobeepa.com/GISv1/
    
 
State County Assessor Website Address    
         
FL
Orange
https://www.ocpafl.org/searches/parcelsearch.aspx
    
FL
Osceola
http://ira.property-appraiser.org/PropertySearch/
  
FL
Palm Beach
https://www.pbcgov.org/papa/
  
FL
Pasco
http://search.pascopa.com/
  
FL
Pinellas
https://www.pcpao.org/
  
FL
Polk
http://fl-polk-taxcollector.governmax.com/collectmax/collect30.asp?sid=1B8F7022AB484444A7980DEE736CE1FD
http://www.polkpa.org/CamaDisplay.aspx
  
FL
Putnam
https://ptax.putnam-fl.com/ptaxweb/
http://pa.putnam-fl.com/index.php/property-search/
  
FL
Santa Rosa
http://qpublic6.qpublic.net/fl_search_dw.php?county=fl_santarosa
https://santarosa.county-taxes.com/public
  
FL
Sarasota
https://www.sc-pa.com//propertysearch
  
FL
St Lucie
https://stlucie.county-taxes.com/public
https://www.paslc.org/map/propertySearch.html
  
FL
Sumter
https://sumter.county-taxes.com/public
http://www.sumterpa.com/GIS/?pin=G15A094
  
FL
Suwannee
http://www.suwanneepa.com/GIS/Search_F.asp
  
FL
Volusia
http://publicaccess.vcgov.org/volusia/search/commonsearch.aspx?mode=realprop
  
FL
Washington
http://www.washingtoncountytaxcollector.com/Property/SearchSelect?Accept=true&ClearData=true
https://qpublic.schneidercorp.com/Application.aspx?App=WashingtonCountyFL&Layer=Parcels&PageType=Search
    
IL
Cook
http://www.cookcountyassessor.com/Search/Property-Search.aspx
    
NJ
Hoboken
http://www.hudsoncountynj.org/search-tax-records/
    
NJ
Stafford
http://www.tax.co.ocean.nj.us/TaxBoardTaxListSearch.aspx
    
NJ
Union Beach
http://oprs.co.monmouth.nj.us/oprs/index.aspx
    
OH
Cuyahoga
http://myplace.cuyahogacounty.us/
    
OH
Lake
http://www.lake.iviewauditor.com/Search.aspx
https://www.lakecopropappr.com/property-search.aspx?
    
OH
Portage
http://portagecountyauditor.org/Search.aspx
    
SC
Sumter
https://www.sumtersctax.com/taxes.html#/
http://www.sumtercountysc.org:8080/EGSV2SMTR/RPSearch.do
    
TN
Davidson
http://www.padctn.org/prc/#/search/1
    
TX
Dallas
https://www.dallasact.com/act_webdev/dallas/index.jsp
http://www.dallascad.org/AcctDetailRes.aspx?ID=004254000136A0000
    
TX
Jefferson
https://propaccess.trueautomation.com/clientdb/?cid=91
    


Exhibit B – Lien File Documents

1.
      Affidavit
2.
      Agreement for the Assignment of Certain Real Property Tax and Sewer Use Liens
3.
      Agreement for the Purchase of Delinquent Tax and Sewer Use Liens
4.
      Application for Tax Deed
5.
      Assessor Websites
6.
      Assignment of Delinquent Tax and Sewer Use Liens
7.
      Assignment of Real Property Tax Liens and Sewer Liens
8.
      Assignment of Real Property Tax Liens and Sewer Use Liens
9.
      Assignment of Tax Liens
10.
Bid Reports
11.
Bid Results
12.
Certificate Of Land Sold For Taxes To Individual
13.
Certificate of Purchase
14.
Certificate of Sale
15.
Certificate of Sale for Unpaid Municipal Liens
16.
Certificate Statement of Transfer of Tax Lien
17.
Contract for Purchase, Sale and Assignment of Delinquent Real Property Tax Receivables
18.
County Appraisal
19.
County Property Appraiser
20.
County Real Property Report
21.
Daily Trial Balance Report
22.
Payment Agreement
23.
Penalty and Interest Calculation Methodology
24.
Propel Tax - Disclosure of Interest rate, cost, and fees
25.
Property Appraiser
26.
RealTDA Tax Lien Sale List
27.
Reimbursable Fee Information
28.
Residential Loan Application
29.
Schedule of Receivables Contract
30.
Screenshot from PACER (Public Access to Court Electronic Records)
31.
Screenshot of CAD - Property search
32.
Screenshot of County Tax Collector Site
33.
Screenshot of RealTDA Certificate History Screen
34.
State Interest and Penalty Information
35.
Sub Assignment of Real Property Tax Liens
36.
Tax Certificate
37.
Tax Lien Contract
38.
Tax Lien Sale List
39.
Tax Receipt
40.
Tax Report
41.
Tax Sale Receipt
42.
Tax Sale Test List
43.
Transfer of Tax Lien
44.
Use Codes Mapping
45.
Workset

Exhibit C – The Selected Tax Liens
 
Selected
Tax Lien ID
  
Selected
Tax Lien
Number
  
Selected
Tax Lien ID
  
Selected
Tax Lien
Number
  
Selected
Tax Lien ID
  
Selected
Tax Lien
Number
  
Selected
Tax Lien ID
  
Selected
Tax Lien
Number
                             
2018001
  
1
  
2018050
  
36
  
2018099
  
83
  
2018148
  
132
2018002
  
2
  
2018051
  
37
  
2018100
  
84
  
2018149
  
133
2018003
  
3*
  
2018052
  
38
  
2018101
  
85
  
2018150
  
134
2018004
  
4
  
2018053
  
39
  
2018102
  
86
  
2018151
  
135
2018005
  
5
  
2018054
  
40
  
2018103
  
87
  
2018152
  
136
2018006
  
6
  
2018055
  
41
  
2018104
  
88
  
2018153
  
137
2018007
  
7
  
2018056
  
42
  
2018105
  
89
  
2018154
  
138
2018008
  
8
  
2018057
  
43
  
2018106
  
90
  
2018155
  
139
2018009
  
8 - S1
  
2018058
  
44
  
2018107
  
91
  
2018156
  
140
2018010
  
8 - S2
  
2018059
  
45
  
2018108
  
92
  
2018157
  
141
2018011
  
9
  
2018060
  
46
  
2018109
  
93
  
2018158
  
142
2018012
  
10
  
2018061
  
47
  
2018110
  
94
  
2018159
  
143
2018013
  
11
  
2018062
  
48
  
2018111
  
95
  
2018160
  
144
2018014
  
12
  
2018063
  
49
  
2018112
  
96
  
2018161
  
145
2018015
  
12 - S1
  
2018064
  
50
  
2018113
  
97
  
2018162
  
146
2018016
  
12 - S2
  
2018065
  
51
  
2018114
  
98
  
2018163
  
147
2018017
  
13
  
2018066
  
52
  
2018115
  
99
  
2018164
  
148
2018018
  
13 - S1
  
2018067
  
53
  
2018116
  
100
  
2018165
  
149
2018019
  
13 - S2
  
2018068
  
54
  
2018117
  
101
  
2018166
  
150
2018020
  
14
  
2018069
  
55
  
2018118
  
102
  
2018167
  
151
2018021
  
15
  
2018070
  
56
  
2018119
  
103
  
2018168
  
152
2018022
  
15 - S1
  
2018071
  
57
  
2018120
  
104
  
2018169
  
153
2018023
  
15 - S2
  
2018072
  
58
  
2018121
  
105
  
2018170
  
154
2018024
  
16
  
2018073
  
58 - S1
  
2018122
  
106
  
2018171
  
155
2018025
  
16 - S1
  
2018074
  
59
  
2018123
  
107
  
2018172
  
156
2018026
  
16 - S2
  
2018075
  
60
  
2018124
  
108
  
2018173
  
157
2018027
  
17
  
2018076
  
61
  
2018125
  
109
  
2018174
  
158
2018028
  
18
  
2018077
  
62
  
2018126
  
110
  
2018175
  
159
2018029
  
18 - S1
  
2018078
  
63
  
2018127
  
111
  
2018176
  
160
2018030
  
18 - S2
  
2018079
  
64
  
2018128
  
112
  
2018177
  
161
2018031
  
19
  
2018080
  
64 - S1
  
2018129
  
113
  
2018178
  
162
2018032
  
20
  
2018081
  
65
  
2018130
  
114
  
2018179
  
163
2018033
  
21
  
2018082
  
66
  
2018131
  
115
  
2018180
  
164
2018034
  
22
  
2018083
  
67
  
2018132
  
116
  
2018181
  
165
2018035
  
22 - S4
  
2018084
  
68
  
2018133
  
117
  
2018182
  
166
2018036
  
23
  
2018085
  
69
  
2018134
  
118
  
2018183
  
167
2018037
  
24
  
2018086
  
70
  
2018135
  
119
  
2018184
  
168
2018038
  
25
  
2018087
  
71
  
2018136
  
120
  
2018185
  
169
2018039
  
26
  
2018088
  
72
  
2018137
  
121
  
2018186
  
170
2018040
  
27
  
2018089
  
73
  
2018138
  
122
  
2018187
  
171
2018041
  
27 - S1
  
2018090
  
74
  
2018139
  
123
  
2018188
  
172
2018042
  
28
  
2018091
  
75
  
2018140
  
124
  
2018189
  
173
2018043
  
29
  
2018092
  
76
  
2018141
  
125
  
2018190
  
174
2018044
  
30
  
2018093
  
77
  
2018142
  
126
  
2018191
  
175
2018045
  
31
  
2018094
  
78
  
2018143
  
127
  
2018192
  
176
2018046
  
32
  
2018095
  
79
  
2018144
  
128
  
2018193
  
177
2018047
  
33
  
2018096
  
80
  
2018145
  
129
  
2018194
  
178
2018048
  
34
  
2018097
  
81
  
2018146
  
130
  
2018195
  
179
2018049
  
35
  
2018098
  
82
  
2018147
  
131
  
2018196
  
180
 
Note: The Company has assigned a unique Lien ID number to each tax lien in the Data File. The Selected Tax Lien IDs referred to in this Exhibit are not the Tax Lien numbers.
(*): Redeemed
Exhibit D - Exception List
 
 
Selected Tax
Lien ID
  
Selected Tax
Lien Number
  
 
 
Attribute
  
 
Per
Data File
  
 
Per
Lien File
2018003
  
3
  
Assessed Value
  
$48,046
  
$62,042
2018070
  
56
  
Recomputed Interest Amount
  
$83.22
  
$79.35
2018078
  
63
  
Tax Year
  
2016
  
2015
2018190
  
174
  
Recomputed Interest Amount
  
$7.62
  
Lien File Document Not Available
2018191
  
175
  
Recomputed Interest Amount
  
$180.67
  
Lien File Document Not Available
2018192
  
176
  
Recomputed Interest Amount
  
$4.93
  
Lien File Document Not Available
2018194
  
178
  
Recomputed Interest Amount
  
$48.92
  
$52.12
2018193
  
177
  
Reimbursable Fees
  
$87.20
  
Lien File Document Not Available
2018194
  
178
  
Reimbursable Fees
  
$14.15
  
Lien File Document Not Available
2018195
  
179
  
Reimbursable Fees
  
$476.40
  
Lien File Document Not Available
2018196
  
180
  
Reimbursable Fees
  
$5.75
  
Lien File Document Not Available