WINFIELD | Town officials have authorized the accounting firm of H.J. Umbaugh & Associates to develop a fiscal plan for annexing an area they believe would bring more commercial and business tax revenue to the town.

The area is located south along the east side of Randolph Street to 123rd Avenue, and east along the south side of 109th Avenue to County Line Road.

The Randolph Street corridor would include a gas station, funeral home, medical facility, Jerry Ross Elementary School, the Pointe subdivision and several single-family residences. It also would take in the former site of a high-rise apartment complex known to locals as Four Winds.

The 109th corridor would encompass two strip malls, a gas station, a few single-family homes and Seasons Place, which is a professional office complex, plans indicate.

The private, gated community of Lakes of the Four Seasons would not be included in the annexation.

The council decided against further consideration of annexing two other areas -- the Stoney Run subdivisions south and east of 123rd, and a rural corridor that runs south of 129th Avenue to U.S. 231.

Councilwoman Paulette Skinner said the business area was more desirable financially and the cost of maintaining the roads in that area would be lower than in the other two areas.

"Those roads have been done recently by Lake County and they are in good shape. And the business tax revenues would be fiscally advantageous to the town," Skinner said.

The study by the accounting firm is estimated to cost $3,500 and is expected to provide a complete financial picture of the cost of annexing and the revenue the proposed area would create.