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Internal Revenue. Code of 1986.....................................................................:.............. <br />50 <br />Collateral Tax Consequences.......................................................... ........................51 <br />Other Tax Matters ...................... ........ ............................ <br />51 <br />Tax Treatment of Original Issue Discount.................................................,................. <br />52 <br />Tax Treatment of Bond Premium........................................................... ... ........ <br />52 <br />DISCLOSURE REQUIRED BY FLORIDA BLUE SKY REGULATIONS. ............... <br />53 <br />RATINGS.............................................................. ......... ........ .............. ............... 6....6.54 <br />UNDERWRITING................................................................................................... <br />54 <br />CONTINUING DISCLOSURE.......................................................... ..................54 <br />FINANCIAL STATEMENTS. .............. ... .... ....... ...... .55 <br />INVESTMENT POLICY OF THE COUNTY...........................................55 <br />CONTINGENT FEES.................................................................................................. <br />56 <br />MISCELLANEOUS.........:..........,...................................................... ........................ <br />56 <br />AUTHORIZATION OF OFFICIAL STATEMENT.....................................................56 <br />Appendix A - General Information Regarding Indian River County <br />Appendix B - Annual Comprehensive Financial Report for the Fiscal Year ended <br />September 30, 2023 <br />Appendix C - Form of Bond Resolution <br />Appendix D - Form of Approving Opinion of Bond Counsel <br />Appendix E - Form of Continuing Disclosure Certificate <br />