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Internal Revenue Code of 1986..................................................................................... <br />50 <br />Collateral Tax Consequences........................................................................................ <br />51 <br />OtherTax 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.......................................................................................................................... <br />54 <br />UNDERWRITING............................................................................................................ <br />54 <br />CONTINUING DISCLOSURE........................................................................................ <br />54 <br />FINANCIAL STATEMENTS...........................................................................................55 <br />INVESTMENT POLICY OF THE COUNTY.................................................................. <br />55 <br />CONTINGENTFEES....................................................................................................... <br />56 <br />MISCELLANEOUS.......................................................................................................... <br />56 <br />AUTHORIZATION OF OFFICIAL STATEMENT........................................................ <br />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 />v <br />107 <br />