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purchase; (C) the cost of all labor, materials, machinery, and equipment; (D) <br />the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (E) the <br />cost of computer services, data processing, and communications; (F) the <br />cost of all lands and interest therein, leases, property rights, easements, and <br />franchises of any nature whatsoever; (G) the cost of any indemnity or surety <br />bonds and premiums for insurance; (H) the cost of salaries, volunteer pay, <br />workers' compensation insurance, or other employment benefits; (1) the cost <br />of uniforms, training, travel, and per diem; (J) the cost of construction plans <br />and specifications, surveys and estimates of costs; (K) the cost of <br />engineering, financial, legal, and other professional services; (L) the costs of <br />compliance with any contracts or agreements entered into by the County <br />relating to the provision of said services; (M) all costs associated with the <br />structure, implementation, collection, and enforcement of the Assessments, <br />including any service charges of the Clerk, Tax Collector, or Property <br />Appraiser, and delinquent amounts from prior impositions, and amounts <br />necessary to off -set discounts received for early payment of Assessments <br />pursuant to the Uniform Assessment Collection Act or for early payment of <br />Assessments collected pursuant to Section 206.46 herein; (N) all other costs <br />and expenses necessary or incidental to the acquisition, provision, or <br />construction of the service, facility, 'or program to be funded by the <br />Assessment, and such other expenses as may be necessary or incidental to <br />any related financing authorized by the Board by subsequent resolution; (0) <br />an amount for contingencies and anticipated delinquencies and uncollectible <br />Assessments; and (P) reimbursement to the County or any other Person for <br />any moneys advanced for any costs incurred by the County or such Person <br />in connection with any of the foregoing items of Service Cost. <br />"Tax Collector" means the Tax Collector of Indian River County. <br />"-Tax .,Roll" ..means the real property - ad valorem tax assessment roll; <br />maintained by the Property Appraiser for the purpose of the levy and <br />collection of ad valorem taxes. <br />"Transaction Cost" means the costs, fees and expenses incurred by the <br />County in connection with the issuance and sale of any series of Obligations, <br />including but not limited to (A) rating agency and other financing fees; (B) the <br />fees and disbursements of bond counsel; (C) the underwriters' discount; (D) <br />the fees and disbursements of the County's financial advisor; (E) the costs of <br />preparing and printing the Obligations, the preliminary official statement, the <br />final official statement, and all other documentation supporting issuance of <br />the Obligations; (F) the fees payable in respect of any municipal bond <br />insurance policy; (G) administrative, development, credit review, and all other <br />fees associated with any pooled commercial paper or similar interim <br />financing program; and (H) any other costs of a similar nature incurred in <br />connection with issuance of such Obligations. <br />C] <br />