The Villages, Florida

The Villages, Florida
Census-designated place
Nickname(s): Florida's Friendliest Hometown

Location in Sumter County and the state of Florida
Coordinates: 28°53′55″N 81°59′39″W / 28.89861°N 81.99417°W / 28.89861; -81.99417Coordinates: 28°53′55″N 81°59′39″W / 28.89861°N 81.99417°W / 28.89861; -81.99417[1]
Country United States
State Florida
County Sumter
Area[1]
  Total 32.1 sq mi (83 km2)
  Land 30.8 sq mi (80 km2)
  Water 1.3 sq mi (3 km2)
Elevation[2] 75 ft (23 m)
Population (2010)[3]
  Total 51,442
  Density 1,669.8/sq mi (644.7/km2)
Time zone EST (UTC-5)
  Summer (DST) EDT (UTC-4)
ZIP code(s) 32159, 32162, 32163 , 34785, 34731(new area in Fruitland Park)
Area code(s) 352
FIPS code 12-71625[3]
GNIS feature ID 1828956[2]

The Villages is a census-designated place (CDP) in Sumter County, Florida, United States. It shares its name with a broader master-planned age-restricted community that spreads into portions of Lake and Marion counties. The Villages consistently ranks as a very high growth area. The US Census ranked The Villages as the fastest-growing U.S. city for the second year in a row (during the 12 months ended July 2014);[4] The Villages has more than doubled in size since 2010: about 114,350 people now live in the community. Now in April 2016 the total population of "The Villages" has reached 157,000 people due to new areas stretching from Fruitland Park to South SR 44. [5]

The Villages is controlled by several quasi-governmental Community Development Districts (CDD), which are, in turn, controlled by the development company which created The Villages.[6] H. Gary Morse, the son of the original owner and who was responsible for turning The Villages into one of the most well-known and fastest-growing retirement communities, transferred most direct ownership in the company to his three children in 2006; Morse died in 2014.[7][8] The overall development lies in central Florida, approximately 20 miles (32 km) south of Ocala and approximately 45 miles (72 km) northwest of Orlando.

As of the 2010 United States Census, The Villages had a population of 51,442,[9] reflecting an increase of 43,109 (517.33%) from the 8,333 counted in the 2000 Census. It is the center of The Villages Micropolitan Statistical Area (μSA), which consists of all of Sumter County; Lake County is included in the Orlando–Kissimmee–Sanford, Florida Metropolitan Statistical Area; and Marion County is included in the Ocala, Florida Metropolitan Statistical Area.

History

Harold Schwartz, a Michigan businessman, began selling land tracts via mail order in The Villages area in the 1960s. He and his business partner, Al Tarrson, were forced to close the mail-order aspect of the business due to a 1968 Federal law banning sales of real estate by mail order.[10]

Stuck with considerable portions of Florida land, in the early 1970s Schwartz and Tarrson began development of a mobile home park, Orange Blossom Gardens, in the northwestern corner of Lake County. By the early 1980s, the community had sold only 400 units. In an attempt to improve the business, Schwartz bought out Tarrson's interest and brought his son, H. Gary Morse, on board in 1983.

Morse noted that the successful retirement communities (such as Del Webb's Sun City developments) offered numerous well-maintained amenities to the residents. They also had diverse and nearby commercial development. Morse began to significantly upgrade the development. Their sales improved in the mid-1980s. Schwartz began to buy large tracts of land in nearby Sumter and Marion counties for future expansion. In 1992, Morse officially changed the overall development name to The Villages. The development is still controlled in all major aspects by descendants of Schwartz and Morse.

Structure

A Declaration of Restrictions has been created for each individual neighborhood, which regulates design and operational aspects, such as landscaping, repairs and maintenance, placement of satellite dishes, hedges, etc. An Architectural Review Committee controls the composition and consistency of the exterior of the residential properties within The Villages. The committee, which consists of Villages residents, reviews and approves alterations and modifications to the properties and homes built by the developer. Committee members serve for three years and are selected by the sitting committee.[11]

To qualify for an exception to the Housing for Older Persons Act prohibitions against discrimination, at least 80% of the homes within The Villages must have at least one person 55 years of age or older residing in the home.[12] Persons under the age of 19 years are not permitted to reside within The Villages unless an exemption is granted. Three subdivisions have been designated as "family units"[13] and are not subject to this restriction. Otherwise, persons under age 19 (such as grandchildren) are permitted to visit for no more than 30 days within a calendar year.[14]

Geography

The Villages is located at 28°56′16″N 81°58′16″W / 28.93778°N 81.97111°W / 28.93778; -81.97111 (28.937803, -81.971220).[1]

According to the United States Census Bureau, the CDP (Sumter County only) has a total area of 5.6 mi² (14.5 km²). 5.2 mi² (13.4 km²) of it is land and 0.4 mi² (1.0 km²) of it (6.99%) is water.

Demographics

As of the census[3] of 2000, there were 8,333 people, 4,392 households, and 3,583 families residing in the CDP (Sumter County). The population density was 1,605.5 people per square mile (619.9/km²). There were 5,065 housing units at an average density of 975.9/mi (376.8/km²). The racial makeup of the CDP was 98.4% White, 0.5% African American, 0.1% Native American, 0.5% Asian, <0.1% Pacific Islander, 0.06% from other races, and 0.4% from two or more races. Hispanics or Latinos of any race made up 1.3% of the population.

There were 4,393 households out of which 0.3% had children under the age of 18 living with them, 80.1% were married couples living together, 1.2% had a female householder with no husband present, and 18.4% were non-families. 15.6% of all households were made up of individuals and 11.1% had someone living alone who was 65 years of age or older. The average household size was 1.89 and the average family size was 2.05.

In the CDP the population was spread out with 0.3% under the age of 18, 0.3% from 18 to 24, 1.5% from 25 to 44, 40.4% from 45 to 64, and 57.5% 65 years of age or older. The median age was 66 years. For every 100 females there were 91.0 males. For every 100 females age 18 and over, there were 90.9 males.

The median income for a household in the CDP was $42,542, and the median income for a family was $45,078. Males had a median income of $58,173 versus $26,176 for females. The per capita income for the CDP was $28,343. About 2.8% of families and 3.7% of the population were below the poverty line, including none under age 18 and 2.8% of those who are at least age 65.

Considered a heavily Republican community, The Villages is a popular election stop and platform for political figures such as former Vice President Dick Cheney,[15] former presidential and vice presidential candidates Mitt Romney[16] and Paul Ryan,[17] former vice presidential candidate Sarah Palin,[18][19] former presidential candidate Mike Huckabee,[20] 2016 GOP presidential primary candidates Marco Rubio[21] and Ben Carson,[22][23] former presidential candidate Rick Santorum,[24] and talk show hosts/authors Glenn Beck[25] and Brian Kilmeade.[26]

As a gated community known for low crime rates, The Villages received publicity after a resident was killed in her home during a hold-up in July 2006. It was the first murder in the retirement community.[27]

Government

Residents of The Villages have a historically high 80% turnout rate in elections. Republicans outnumber Democrats two-to-one.[28] Some Democratic residents complain about the distinctly Republican coverage in local broadcasting and newspaper, an orientation attributed to The Villages' owner,[29] as well as voicing concerns about politically oriented vandalism.[30]

The Villages is in Florida's 11th congressional district represented by Rep. Richard Nugent.[31]

State representation

The entirety of The Villages is within the boundaries of Florida Senate District 20 (currently represented by Republican Alan Hays), and is within the boundaries of Florida House of Representatives District 42 (currently represented by Republican H. Marlene O'Toole).

County

The portion of The Villages within Lake County is within Lake County District 1.[32]

The portion of The Villages within Marion County is within Marion County District 3.[33]

Areas of The Villages in Sumter County are divided between Sumter County District 1, which takes areas east of Morse Boulevard, and Sumter County District 3, which takes areas west of Morse Boulevard.[34][35]

Sumter County operates The Villages Sumter County Service Center at 7375 Powell Road in Wildwood.[36]

Local government (Community Development Districts)

The majority of The Villages is developed and maintained using several Community Development Districts (CDD).[37] The CDD is a form of special purpose local government available under Florida law; around 225 communities in Florida currently use this form of government.[37] The portion of The Villages located in Lake County is under the jurisdiction of the city of Lady Lake and is not part of any of the District CDDs, but a portion is under the larger CDDs (see below).

The Villages currently operates 12 CDDs. Ten of the 12 CDDs cover the various areas of The Villages where residents own homes, and provide and maintain the roads and transportation paths, storm water systems and structures, underground utilities, curbs and gutters, and street lights. The costs of building and maintaining this infrastructure are paid for by annual special assessments included in the property tax bill. District residents (including landowners who have yet to build on their property) elect the members of the District Board of Supervisors. The current district setup is as follows:[38]

The remaining two CDDs are:

Unlike the residential CDDs, there are no residents within the CDD boundaries. Thus, the five-member Board of Supervisors for each district is composed of the developer's employees or affiliates. [39][40]

Ownership associations

There are also two quasi-homeowners associations in The Villages: The Property Owners Association (POA) and The Villages Homeowners Association (VHA).

Recreational activities

The 18th green at Tierra Del Sol, one of the nine country club golf courses at The Villages

As a master planned retirement community, The Villages offers numerous forms of recreation. The majority of the costs are paid for via the monthly amenities fee assessed to residents (the facilities are owned by the centralized CDDs discussed above).[41]

Golf courses

The centerpiece of The Villages is its numerous assortment of golf courses. The ability to play "Free Golf for Life" is a key component of The Villages advertising campaigns (though technically the statement is inaccurate as the costs are covered by the mandatory monthly amenity fees assessed on each residential lot). As of June 2012, The Villages operates 39 courses.

The majority (32) of the courses[42] are executive golf courses, all of which are 9-hole layouts. It is these courses at which residents of The Villages can play "free golf for life" (i.e., no greens fees) and can walk the courses for free as well; fees are charged for riding a golf cart on the courses. These courses are owned by the Villages residents and managed by the Villages Community Center Development District (VCDD)[43]

The remaining 12 courses are country club championship courses.[44] Among notable course architects are Arnold Palmer and Nancy Lopez. The Orange Blossom Hills and Tierra Del Sol clubs are 18-hole layouts; the other eight clubs are 27-hole layouts. Residents of The Villages are automatically members of these clubs; however, unlike the executive courses residents must pay greens fees to play the courses and the clubs charge for priority tee times. These championship courses are owned by the Villages Developer and through an agreement with the VCDD, are managed by that entity.[45]

On October 15, 2013, The Villages officially opened executive courses Sweetgum and Mangrove.[46] The most recent championship course (Belle Glade) was opened for public play on November 26, 2014.[47]

By final buildout, The Villages will operate 12 country-club championship courses (the last two will be 27-hole layouts; there are no plans to expand Orange Blossom Hills or Tierra Del Sol beyond their existing 18-hole layouts) and 35 9-hole executive golf courses, for a total of 621 holes of golf.[48]

The Villages also operates a golf instruction academy[49] for all skill levels.

Recreation centers

In addition, The Villages operates numerous recreation centers. There are three classes of centers (the number shown are as of March 2011 and are based on the types of swimming pools offered):

The Villages operates 11 parks, dog parks, and fitness trails, which are separate from the recreation centers.

Other activities

Beyond the golf courses and recreation centers, The Villages also operates numerous softball fields, a polo stadium (The Villages Polo Stadium),[53] and a woodworking shop, plus the Lifelong Learning College.[54] The newest softball complex, Soaring Eagle, opened on January 16, 2015.[55]

Nightly activities are held in The Villages three town squares,[56] Lake Sumter Landing's Market Square[57] and Spanish Springs Town Square.[58] A third town square, Brownwood Paddock Square, opened on October 12, 2012.[59]

Media

The Villages is served by television channels from the Orlando market, although channels from the Tampa market also cover the area. It is also served by radio stations from both the Orlando and Gainesville/Ocala markets, and by area newspapers such as the Orlando Sentinel, the Tampa Tribune, the Tampa Bay Times, the Leesburg Daily Commercial, and the Ocala Star-Banner.

Local media

The Villages developers or their successors operate three media properties:

Local, independent media outlets include:

Transportation

Golf cart bridge over US 27/US 441

Highway system

The Villages development is bounded roughly by US 27/US 441 to the east, US 301 to the west, County Road 42 to the north, and County Road 466A to the south, though construction has now proceeded well south of 466A with the development of several new villages, the Bonifay Country Club, and the Brownwood town center in that area. On December 10, 2013, The Villages of Lake-Sumter Inc. agreed to an $8 million deal to purchase Pine Ridge Dairy tract in Fruitland Park, Florida with a planned construction of 2,038 new Villages homes.[60] Although County Road 466 previously served as the main east-west corridor, the addition of homes and facilities south of County Road 466 and in the city of Fruitland Park, Florida has turned County Road 466A into a secondary east-west corridor.[61] Buena Vista Boulevard and Morse Boulevard serve as major north-south corridors.[62]

Due to the prevalence of golf courses many residents in The Villages use golf carts (some of which are street-legal, and some of which are solar-powered) to travel around the community. Tunnels have been built in most of The Villages where a highway must be crossed, but one overpass exists across US 27/US 441 because there was no way to construct a tunnel in this area.

Public transportation

Sumter County Transit operates The Villages shuttle. They provide various weekday loops through the Villages.[63]

The Villages developers operate a trolley-style bus tour of the community which operates from the sales and information center located at The Market Square in Lake Sumter Landing.

There are a number of options available for travel between Orlando International Airport and The Villages, such as the shuttle service provided by The Villages Transportation. Travel between The Villages and The Orlando International Airport lasts approximately 90 minutes.

Amtrak serves The Villages by connecting bus to Jacksonville and Lakeland.

Education

Primary and secondary education

The following school listings are primarily for tax base purposes only, as The Villages does not allow full-time residents under age 19 except in the three family unit neighborhoods of Bison Valley, Spring Arbor, and Oak Meadows[13] or by exception granted for hardship cases.

Although children cannot legally reside in most neighborhoods of The Villages, The Villages Charter Schools is a PK-12 charter school in unincorporated Sumter County.[66] Children are eligible to attend the charter school if one or both of their parents work directly for The Villages or one of its direct subcontractors, or if a parent works for a business located within The Villages. Children of residents who reside in a family unit neighborhood or by granted exemption do not automatically qualify for attendance based solely on their residence.[67]

Post-secondary education

In addition to the Lifelong Learning College operated by The Villages developer, several publicly financed options are also available.

Sumter District Schools operates the Sumter County Adult Community Education Center in unincorporated Sumter County.[68]

For residents of Lake and Sumter counties, Lake-Sumter State College provides adult education at the South Lake Campus in Clermont, the Leesburg Campus in Leesburg and the Sumter Campus in unincorporated Sumter County.[69]

College of Central Florida serves residents of Marion County,[70] operating the Ocala Campus and the Hampton Center in Ocala in Marion County and centers and campuses in adjacent counties.[71]

Criticism

IRS audit of CDD bonds

In January 2008, the Village Center CDD was notified by the Internal Revenue Service of the IRS' intent to audit several recreational bonds issued in 2003 to determine compliance with tax regulations (mainly due to their status as municipal bonds which are exempt from Federal income tax). The IRS sent three "Notices of Proposed Issues" in January 2009 challenging the tax-exempt status of the bonds on three grounds:

  1. the Issuer does not qualify as a political subdivision or "on behalf of the issuer" of tax-exempt bonds pursuant to Section 1.103-I(b) of the Internal Revenue Code regulations,
  2. the opinions of value do not support the price paid by the Issuer to the developer for the Series 2003 Facilities and the payment of the sales price for the facilities to the developer by the Issuer is not a governmental use of the proceeds of the Bonds, and
  3. the Bonds are private activity bonds, the interest on which is not excludable under IRS Section 103.

The position stems in large part from the interrelationship between VCCDD and The Villages developers (since VCCDD has no residents, the Board of Supervisors consists solely of individuals who work for or have an affiliation with The Villages developers, and VCCDDs infrastructure was purchased by the developers-controlled board from the developers). Essentially, the IRS position is that the VCCDD is an "alter ego" for the developers.[72]

After an IRS settlement offer was rejected by VCCDD,[73] the IRS further expanded its audit in July 2009 to include all recreational and utility revenue bonds issued by VCCDD[74] as well as similar bonds issued by Sumter Landing CDD,[75] on the basis that Sumter Landing CDD is also an "alter ego" of the developers. However, the 10 district CDDs were not included in the expanded audit, since as shown above the District CDDs Boards are elected by the residents.

VCCDD opposes the position taken by the IRS, and in January 2010 it formally requested technical advice from the IRS as to the position it has taken.[76] On June 14, 2011, VCCDD (after discussions with the IRS) submitted its final Request for Technical Advice, outlining its position on the matter.[77] In June 2013, the IRS ruled that $426 million in bonds were not tax free since the bureaucracy running The Villages could not be considered a real government. The IRS found that the bureaucracy was not structured to represent the residents.[78] On April 30, 2014, the IRS Office of Tax Exempt Bonds issued a negative response in lieu of The Villages requests for tax relief on the grounds of qualifying as a political subdivision under IRS regulations.[79]

From March, 2008 until October 1, 2013, it is estimated that through the Amenity Authority Committee and CDD government, Villages' residents bore approximately $750,000.00 in legal fees in defending against the IRS audit.[80]

References

  1. 1 2 3 "US Gazetteer files: 2010, 2000, and 1990". United States Census Bureau. 2011-02-12. Retrieved 2011-04-23.
  2. 1 2 "Geographic Names Information System (GNIS)". United States Geological Survey. 1999-04-14. Retrieved 2015-06-10.
  3. 1 2 3 "American FactFinder". United States Census Bureau. Retrieved 2015-05-23.
  4. http://www.foxbusiness.com/personal-finance/2015/03/26/florida-villages-is-fastest-growing-city-in-america/
  5. http://www.foxbusiness.com/personal-finance/2015/06/15/america-fastest-growing-city-is-getting-bigger/?cmpid=edpick&google_editors_picks=true
  6. Olorunnipa, Toluse (September 22, 2014). "Florida's Villages Shifts to Taxable Debt Amid IRS Probe". Bloomberg.
  7. "Villages developer H. Gary Morse praised for his remarkable vision". Villages-News. October 30, 2014. Retrieved April 27, 2015.
  8. Show, Christine (October 5, 2008). "Villages' Morse acts as magnet for GOP". Orlando Sentinel. Retrieved 5 June 2012.
  9. "The Villages CDP (Florida)". Lakeland Ledger. Retrieved 5 June 2012.
  10. Ryan Erisman, The Complete Guide to The Villages Florida, Chapter 3.
  11. Architectural Review, Village Center, Retrieved 4 November 2007.
  12. http://www.hud.gov/offices/fheo/library/hopa95.pdf
  13. 1 2 http://www.districtgov.org/departments/community-standards/deedrestrict-Family.aspx
  14. "," The Villages. Retrieved on June 7, 2012.
  15. "Lynne & Dick Cheney greet fans, sign autographs in The Villages". Villages-News. May 9, 2014. Retrieved April 28, 2015.
  16. "Mitt Romney makes low key visit Tuesday to Lake Sumter Landing". Villages-News. February 11, 2014. Retrieved April 28, 2015.
  17. "Paul Ryan enjoys biggest crowd of his book tour at Barnes & Noble". Villages-News. August 24, 2014. Retrieved April 28, 2015.
  18. "Sarah Palin fans show up for book signing at Villages Barnes & Noble". Villages-News. November 13, 2013. Retrieved April 28, 2015.
  19. "Palin wows 'em in The Villages". Articles.orlandosentinel.com. 2008-09-22. Retrieved 2012-02-02.
  20. "Huckabee, Beck, Palin…tis a privilege to live in The Villages – Central Florida Political Pulse". Blogs.orlandosentinel.com. 2009-11-11. Retrieved 2012-02-02.
  21. "Marco Rubio rallies voters in The Villages ahead of Election Day". Villages-News.com. March 13, 2016. Retrieved March 29, 2016.
  22. "Conservative Ben Carson packs house at Villages Barnes & Noble". Villages-News. June 1, 2014. Retrieved April 28, 2015.
  23. "Ben Carson fans flock from near and far to see GOP presidential frontrunner". Villages-News.com. November 2, 2015. Retrieved March 29, 2016.
  24. "Santorum speaks of faith, family in appearance at Savannah Center". Villages-News. March 14, 2015. Retrieved April 28, 2015.
  25. Lee, Suevon (2009-11-22). "Beck visits The Villages, announces conventions". Ocala.com. Retrieved 2012-02-02.
  26. "Kilmeade draws big crowd at Barnes & Noble booksigning". Villages-News. December 13, 2013. Retrieved April 28, 2015.
  27. Hudak, Stephen. "Trial begins in killing of Villages woman", Orlando Sentinel, 28 October 2007. Retrieved 4 November 2007.
  28. Michael Van Sickler and John Martin (August 12, 2012). "The Villages: Florida retirement community provides foundation for Republican candidates". Tampa Bay Times. Retrieved August 16, 2012. Drawing retirees from the Northeast and Midwest, this planned community is one of the most critical — and dependable — voting blocs in the nation. The development's 61,000 registered voters reside in a battleground region Republicans need to dominate if they are to defeat President Barack Obama in November. Twice as many Republicans as Democrats live here. Independents tilt rightward, too. With such high voter turnouts, it has become a fixed stop on the campaign trail for Mitt Romney.
  29. Michael Van Sickler and John Martin (August 12, 2012). "The Villages: Florida retirement community provides foundation for Republican candidates". Tampa Bay Times. Retrieved August 16, 2012. For Flynn and other Democrats who live in the Villages, [the creator of the Villages, H. Gary] Morse's politics sometimes upset their otherwise pleasant lives. The newspaper Morse owns, 'The Villages Daily Sun,' runs conservative columnists like Ann Coulter and Oliver North, but no liberal counterpoint or bad news about Morse or the Villages, Flynn says. Curt Hills, assistant managing editor at the 'Daily Sun,' didn't return phone calls. When Democratic candidates drop by to campaign, local reporters don't usually cover them. Meanwhile they lavish front page coverage on top Republicans who visit.
  30. Dave Jamieson (November 6, 2012). "The Villages' Democrats Find Second-Rate Citizenry In A Billionaire's Republican Kingdom". Huffington Post. Retrieved January 21, 2013. rumors have swirled of pro-Obama carts being vandalized or serving as depositories for dog droppings. Susan Hausner, an active Democrat in The Villages, penned a letter to the Tampa Bay Times in which she said the atmosphere Morse has fostered has led "'family values' party members to do things like key cars that have Obama bumper stickers and put dog waste on golf carts with Obama signs. Our car was keyed, and I am furious. But it makes me vow to work even harder to get President Barack Obama re-elected." One Democrat at the breakfast described the political atmosphere as "the only snake in the garden of Eden."
  31. http://www.lakecountyfl.gov/pdfs/gis/maps/CommissionDistricts_22x34.pdf
  32. http://www.marioncountyfl.org/Commissioners/updates/Web_CommDist.pdf
  33. "District Map." Sumter County, Florida. Retrieved on December 11, 2008.
  34. "District 3." Sumter County, Florida. Retrieved on December 11, 2008.
  35. "Sumter County, Fla. - Official Website - Directions to County Government Offices". Sumtercountyfl.gov. Retrieved 2012-02-02.
  36. 1 2 Your Community District. The Village Center. Retrieved 4 November 2007.
  37. Village Center Community Development District, Annual Report for Fiscal Year ended September 30, 2009, pp. 20-21 (provides information on the 10 residential CDDs and two central CDDs within The Villages)
  38. Village Center Community Development District, Annual Report for Fiscal Year ended September 30, 2009, p. 20.
  39. Sumter Landing Community Development District, Annual Report for Fiscal Year ended September 30, 2009, p. 21.
  40. http://www.thevillages.com/images/CostofLiving.pdf
  41. "Golf The Villages". Golf The Villages. Retrieved 2012-02-02.
  42. "Executive Golf". The Villages. Retrieved 2012-02-02.
  43. The Villages Championship Golf
  44. The Villages Championship
  45. "Drawing Wednesday to be first to play Mangrove, Sweetgum courses". Villages-News. October 7, 2013. Retrieved August 31, 2015.
  46. "Belle Glade championship course will officially open on Wednesday". Villages-News. November 23, 2014. Retrieved August 31, 2015.
  47. Driving Toward 621, The Villages Magazine, November 2010, p. 2.
  48. The Villages Golf Academy
  49. "Recreation". The Villages. Retrieved 2012-02-02.
  50. "Recreation". The Villages. Retrieved 2012-02-02.
  51. Villages Recreation Centers NOTE: There is a discrepancy in the numbers depending on which map is used; the count is taken from the PDF map.
  52. "Recreation". The Villages. Retrieved 2012-02-02.
  53. "Lifestyle". The Villages. Retrieved 2012-02-02.
  54. "Soaring Eagle Softball Complex, air gun range scheduled to open Jan. 16". Villages-News. December 29, 2014. Retrieved August 31, 2015.
  55. "Lifestyle". The Villages. Retrieved 2012-02-02.
  56. "The Villages Commercial Property Sales & Leasing". Thevillagescommercialproperty.com. Retrieved 2012-02-02.
  57. http://www.thevillagescommercialproperty.com/prop-spanish-springs.asp
  58. http://www.thevillagescommercialproperty.com/prop-brownwood.asp
  59. "Villages closes $8 million deal on Fruitland Park property". Villages-News. December 10, 2013. Retrieved April 28, 2015.
  60. "County Road 466A now open through Wildwood to U.S. 301". Villages-News. April 20, 2015. Retrieved April 28, 2015.
  61. http://www.thevillages.com/AboutUs/printableDirections.htm
  62. Sumter County Transit
  63. "School Zoning Boundaries Map Lake Weir High." Marion County School District. Retrieved on December 11, 2008.
  64. "Lake County 2008-2009 Attendance Boundary Leesburg High School." Lake County Board of Education. Retrieved on December 11, 2008.
  65. "Welcome." The Villages Charter Schools. Retrieved on December 11, 2008.
  66. "Charter-in-the-Workplace." The Villages Charter Schools. Retrieved on December 11, 2008.
  67. "Sumter County Adult Community Education Center." Sumter District Schools. Retrieved on December 11, 2008.
  68. Home page. Lake-Sumter Community College. Retrieved on December 11, 2008.
  69. "Governor Appoints CFCC Trustees from Marion." College of Central Florida. July 23, 2007.
  70. "CFCC Campuses and Centers." College of Central Florida. Retrieved on December 11, 2008.
  71. Richie, Lauren (May 31, 2009). "'What ifs' for The Villages in IRS fight". Orlando Sentinel. Retrieved 10 June 2012.
  72. IRS Expands Florida CDD Audits, Peter Schroder, Bond Buyer, July 27, 2009, accessed April 23, 2010
  73. Village Center Community Development District, Annual Report for Fiscal Year ended September 30, 2009, pp. 42-43
  74. Sumter Landing Community Development District, Annual Report for Fiscal Year ended September 30, 2009, pp. 34-35.
  75. http://districtgov.org/images/IRSupdates/20100121%20IRS%20Technical%20Support%20Request.pdf
  76. http://districtgov.org/images/IRSupdates/20110614%20-%20IRS%20Update.pdf
  77. Ritchie, Lauren, “IRS ruling on Villages tax-free bonds a long time coming”, Orlando Sentinel, 7 June 2013
  78. "Long-running Villages dispute with IRS could be grinding to final conclusion". Villages-News. June 8, 2014. Retrieved April 28, 2015.
  79. "Tutt issues memo revealing costs to Villages residents in IRS battle". Villages-News. October 10, 2013. Retrieved April 28, 2015.

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