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RESOLUTION NO. 2007- 054 1. The foregoing recitals are affirmed and ratified in their entirety. 2. The special assessments imposed for the Assessment Project against the specially benefited properties in the Assessment Area shown on the assessment roll attached hereto as Exhibit "A" and incorporated herein by this reference are hereby confirmed and approved, and shall remain legal, valid, and binding first liens against the specially benefited properties shown on attached Exhibit "A" until paid in full. The special assessments for the Assessment Project shall constitute a lien against the specially assessed property in the Assessment Area equal in rank and dignity with the liens of all state, county, district or municipal taxes, and other non -ad valorem assessments. Except as otherwise provided by law, such special assessment lien shall be superior in dignity to all other liens, titles and claims, until paid. The special assessment lien shall be deemed perfected upon adoption by the Board of this Resolution and recordation of this Resolution in the Official Records of the County maintained by the Clerk of Indian River County. Such recordation shall constitute prima facie evidence of the validity of the special assessments imposed for the Assessment Project in the Assessment Area. 3. The Board hereby finds and determines that the special assessments imposed in accordance with this Resolution and Resolution No. 2007-041 provide an equitable method of funding the construction of the Assessment Project by fairly and reasonably allocating the cost to specially benefited property, based upon the square footage attributable to each parcel of property in the manner described in Resolution No. 2007-041. ' The Board hereby finds and determines that the properties assessed by this Resolution will receive special benefits equal to or greater than the cost of the special assessment. The resolution was moved for adoption by Commissioner Davi s , and the motion was seconded by Commissioner 01 Bryan , and, upon being put to a vote, the vote was as follows: Chairman Gary C. Wheeler Vice Chairman Sandra L. Bowden Commissioner Wesley S. Davis Commissioner Joseph E. Flescher Commissioner Peter D. O'Bryan Aye Ay e Aye Aye Ay e The Chairman thereupon declared the resolution duly passed and adopted this ?2nd day of May, 2007. Attest: J. K. Barton, Clerk By )7)&4G41 b/ Deputy Clerk peed --s to for 6/ Ma an E. Assistant County Attorney BOARD OF COUNTY COMMISSIONERS INDIAN RIVER COUNTY, FLORIDA Gly C. Wheeler, Chairman - Attachment: Exhibit "A" - Assessment Roll (to be recorded on Public Records)