COUNTY ATTORNEY'S REPORT April 7, 2011

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1 COUNTY ATTORNEY'S REPORT April 7, 2011 I. FOR ACTION 1. Resolution Canceling Taxes on Property Acquired by Escambia County Recommendation: That the Board adopt a resolution canceling the taxes on a parcel of agricultural property acquired by Escambia County for a park and recreation area from Kale and Donna Schneider on January 13, Local Government Entity Short Form in the Eastern District of Louisiana Concerning the BP Oil Spill of April 20, 2010 Recommendation: That the Board: A. Authorize the filing of the Local Government Entity Short Form in the Eastern District of Louisiana (Judge Barbier presiding) concerning the BP Oil Spill of April 20, 2010 by the County Attorney; and B. Authorize the Deputy County Attorney to sign the form on behalf of the Board. 3. United Cerebral Palsy of Northwest Florida, Inc. - Financing Recommendation: That the Board adopt the attached resolution appointing the governing board of Santa Rosa County, Florida, as the official hearing body for the required public hearing for purposes of Section 147(f) of the Internal Revenue Code of 1986, as amended (the Code ) for Escambia County relating to the Escambia Project.

2 Action Item #: 1. County Attorney's Report Date: 04/07/2011 Issue: Resolution Canceling Taxes on Property Acquired by Escambia County From: Stephen G. West, Assistant County Attorney Organization: County Attorney's Office CAO Approval: RECOMMENDATION: Recommendation: That the Board adopt a resolution canceling the taxes on a parcel of agricultural property acquired by Escambia County for a park and recreation area from Kale and Donna Schneider on January 13, BACKGROUND: At the closing on January 13, 2009, the Tax Collector's Office was notified that the County had acquired the property and that the taxes for 2009 should be canceled in accordance with Section , Florida Statutes. Unfortunately, the taxes were not canceled. When the Property Appraiser's Office subsequently learned that the County had acquired the property, it removed the agricultural classification but, did not classify the property as government owned and exempted from taxation. Later that year the Property Appraiser's Office extended the tax rolls at a significantly increased non-agricultural assessment of $ The property was eventually classified as exempt in 2010 but the 2009 tax assessment remains. BUDGETARY IMPACT: LEGAL CONSIDERATIONS/SIGN-OFF: Pursuant to Section , Florida Statutes, the Board has the power to cancel taxes on property acquired for public use. PERSONNEL: POLICY/REQUIREMENT FOR BOARD ACTION: IMPLEMENTATION/COORDINATION: Resolution to Cancel Taxes Attachments

3 Resolution R2011- RESOLUTION TO CANCEL TAXES AND TAX CERTIFICATES ON A PARCEL OF PROPERTY OWNED BY ESCAMBIA COUNTY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, pursuant to Section , Florida Statutes, the Board of County Commissioners of Escambia County, Florida, has full power and authority to cancel and discharge any and all liens for taxes, delinquent or current, held or owned by the County or the State, upon lands heretofore or hereafter, conveyed to, or acquired by any agency, governmental subdivision or municipality of the state, or the United States for road purposes, defense purposes, recreation, reforestation or other public use; and WHEREAS, the property described in Official Record Book 6415 at pages of the public records of Escambia County was acquired by Escambia County for use as a public park and recreation area on January 13, 2009; and WHEREAS, taxes on the property for 2009 were not canceled as required by Section , Florida Statutes; NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF ESCAMBIA COUNTY, FLORIDA, AS FOLLOWS: Section 1. That the following taxes for the current and previous years and tax certificates in the face amounts shown below (and accrued interest, if any) are hereby cancelled: Tax Account No Taxes for the current Taxes for 2010 Taxes for 2009 year $ $ $ Section 2. That upon receipt of a certified copy of this Resolution, the proper officials of Escambia County are authorized, empowered and directed to make proper entries upon the records to accomplish the cancellation and discharge of any and all liens for taxes, delinquent or current, held or owned by Escambia County upon the Property.

4 Section 3. This Resolution is effective upon its adoption by the Board of County Commissioners of Escambia County, Florida. Adopted this day of BOARD OF COUNTY COMMISSIONERS ESCAMBIA COUNTY, FLORIDA ATTEST: ERNIE LEE MAGAHA Cierk of the Circuit Court Kevin W. White, Chairman By:. Deputy Clerk BCC Approved: This document approved as to form and I By Title Date H*rM IS. z*> u

5 Action Item #: 2. County Attorney's Report Date: 04/07/2011 Issue: Local Government Entity Short Form in the Eastern District of Louisiana Concerning the BP Oil Spill of April 20, 2010 From: Charles V. Peppler, Deputy County Attorney Organization: County Attorney's Office CAO Approval: RECOMMENDATION: Recommendation: That the Board: A. Authorize the filing of the Local Government Entity Short Form in the Eastern District of Louisiana (Judge Barbier presiding) concerning the BP Oil Spill of April 20, 2010 by the County Attorney; and B. Authorize the Deputy County Attorney to sign the form on behalf of the Board. BACKGROUND: As this Board is well aware, on April 20, 2010 the mobile off-shore drilling unit (MODU) Transocean exploded causing an oil spill which visited extensive economic and physical damage to several Gulf Coast states. MODU Transocean has filed a claim under the 1851 federal Act called the Limitation of Liability Act which allows it to place into the court registry the value of the MODU (approximately $26 million) requesting that those harmed or injured by the oil spill file a response to the claim. The Plaintiffs Steering Committee in the multi-district litigation has invited interested parties to file short forms to preserve their rights to a share of the value of the MODU. There are certain constraints to Transocean's attempt to limit its liability. The law is clear that claims under the Oil Pollution Act of 1990 are not extinguished by Transocean's claim. However, it is less clear as to whether claims under Florida statutory and case law can be extinguished. Because the law is unclear, this office recommends that a court-approved, local government entity short form be filed in case no By order of Judge Barbier, the filing of this form shall be deemed to be simultaneously filed in case nos and MDL 2179 which will preserve the County's litigation rights involving BP and other responsible parties. On the short form, the County will be claiming in general terms, loss of tax revenue, damages to natural resources, and diminution in the value of property which will affect the County's ability to levy ad valorem taxes. The short form must be filed on or before April 20, The District Court has waived any filing fees or service of process on any of the responsible parties. The short form will not include the sum of $1,841, paid by BP. However, all other items of damage not encompassed by the partial release and damages that post-date the months claimed in the partial release will be pursued both in the limitation of liability litigation as well as any other legal channel available to the County.

6 BUDGETARY IMPACT: LEGAL CONSIDERATIONS/SIGN-OFF: PERSONNEL: POLICY/REQUIREMENT FOR BOARD ACTION: IMPLEMENTATION/COORDINATION:

7 County Attorney's Report Date: 04/07/2011 Issue: United Cerebral Palsy of Northwest Florida, Inc. - Financing From: Alison Rogers, County Attorney Organization: County Attorney's Office CAO Approval: Action Item #: 3. RECOMMENDATION: Recommendation: That the Board adopt the attached resolution appointing the governing board of Santa Rosa County, Florida, as the official hearing body for the required public hearing for purposes of Section 147(f) of the Internal Revenue Code of 1986, as amended (the Code ) for Escambia County relating to the Escambia Project. BACKGROUND: United Cerebral Palsy of Northwest Florida, Inc., a Florida not-for-profit corporation (the Borrower ) has requested that Santa Rosa County assist the Borrower in a tax-exempt lease financing with a principal component not in excess of $2,350,000 (the Financing ) to provide funds to finance the costs of the acquisition, installation and equipping of certain social service center facilities to assist individuals with cerebral palsy located or to be located at the following locations, among others (i) 2912 North E Street, Pensacola, Florida (Escambia County) for use as an administrative facility; (ii) 2600 W. Fairfield Drive, Pensacola, Florida (Escambia County) for use as a technical educational/training facility; (iii) 4901 W. Fairfield Drive, Pensacola, Florida (Escambia County) for use as an educational/training facility; (iv) 3841 Nobles Street, Pensacola, Florida (Escambia County) for use as a group home; (v) 3016 Swan Lane, Pensacola, Florida (Escambia County) for use as a group home; (vi) 7095 Kelvin Terrace, Pensacola, Florida (Escambia County) for use as a group home; (vii) 1000 W Leonard Street, Pensacola, Florida (Escambia County) for use as an administrative/training facility; and (viii) 8330 Pilgrim Road, Pensacola, Florida (Escambia County) for use as a group home (collectively, the Escambia Project ) to be owned and operated by the Borrower. Since a portion of the Financing is to finance and/or refinance the Escambia Project, it is useful and desirable for the Borrower and Santa Rosa County to obtain the consent of Escambia County to be later memorialized in an Interlocal Agreement between Santa Rosa County and Escambia County and necessary for the governing body of Escambia County to memorialize its approval of the Project, along with the governing body of Santa Rosa County, for purposes of Section 147(f) of the Code. The public hearing required by the Code has been advertised for a location that is convenient for the citizens of Escambia County to attend. It is desirable to have the public hearing at one place and time as a joint undertaking of Escambia and Santa Rosa Counties.

8 BUDGETARY IMPACT: No funds of the County will be expended in connection with the Financing. LEGAL CONSIDERATIONS/SIGN-OFF: The County s bond counsel, Richard I. Lott of McGuireWoods LLP, will review the documents on behalf of the County to insure that the County has no liability or obligation under the Financing. PERSONNEL: POLICY/REQUIREMENT FOR BOARD ACTION: To ensure compliance with the provisions of Article VII, Escambia County Code of Ordinances, as amended. IMPLEMENTATION/COORDINATION: Resolution Attachments

9 RESOLUTION R2011- A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF ESCAMBIA COUNTY, FLORIDA AUTHORIZING SANTA ROSA COUNTY, FLORIDA, TO CONDUCT A PUBLIC HEARING FOR A FINANCING BY SANTA ROSA COUNTY FOR UNITED CEREBRAL PALSY OF NORTHWEST FLORIDA, INC., RELATING TO CERTAIN PROJECTS LOCATED IN ESCAMBIA COUNTY. WHEREAS, United Cerebral Palsy of Northwest Florida, Inc., a Florida not-for-profit corporation (the "Borrower") has requested that Santa Rosa County, Florida, as issuer ("Santa Rosa County") assist the Borrower in a tax-exempt lease financing with a principal component not in excess of $2,350,000 (the "Financing") to provide funds to finance the costs of the acquisition, installation and equipping of certain social service center facilities to assist individuals with cerebral palsy located or to be located at the following locations, among others (i) 2912 North E Street, Pensacola, Florida (Escambia County) for use as an administrative facility; (ii) 2600 W. Fairfield Drive, Pensacola, Florida (Escambia County) for use as a technical educational/training facility; (iii) 4901 W. Fairfield Drive, Pensacola, Florida (Escambia County) for use as an educational/training facility; (iv) 3841 Nobles Street, Pensacola, Florida (Escambia County) for use as a group home; (v) 3016 Swan Lane, Pensacola, Florida (Escambia County) for use as a group home; (vi) 7095 Kelvin Terrace, Pensacola, Florida (Escambia County) for use as a group home; (vii) 1000 W Leonard Street, Pensacola, Florida (Escambia County) for use as an administrative/training facility; and (viii) 8330 Pilgrim Road, Pensacola, Florida (Escambia County) for use as a group home (collectively, the "Escambia Project") to be owned and operated by the Borrower; WHEREAS, since a portion of the bond issue is to finance and/or refinance the Escambia Project, it is useful and desirable for the Borrower and Santa Rosa County to obtain the consent of Escambia County to be memorialized in an Interlocal Agreement between Santa Rosa County and Escambia County (the "Interlocal Agreement") and necessary for the governing body of Escambia County to memorialize its approval of the Project, along with the governing body of Santa Rosa County, for purposes of Section 147(f) of the Internal Revenue Code of 1986, as amended (the "Code"); WHEREAS, since the public hearing required by the Code has been advertised for a location that is convenient for the citizens of Escambia County to attend, it is desirable to have the public hearing at one place and time as a joint undertaking of Escambia and Santa Rosa Counties; NOW, THEREFORE, BE IT RESOLVED BY THE BOARD (THE "BOARD") OF COUNTY COMMISSIONERS OF ESCAMBIA COUNTY, FLORIDA THAT: SECTION 1. AUTHORITY FOR THIS RESOLUTION. This Resolution is adopted pursuant to the provisions of Chapter 125, Florida Statutes, and Chapter 159, Part II, Florida Statutes, and other applicable provisions of law (collectively, the "Act").

10 SECTION 2. DEFINITIONS. "Chairman" as used herein refers to the Chairman or the Vice-Chairman of the Board unless specifically indicated otherwise. Throughout this document when reference is made to "Chairman," the Chairman or Vice-Chairman may act independently and interchangeably in performing the duties and functions ordained herein. The term "Clerk" as used herein refers to the County Clerk of Escambia County. Throughout this Resolution when reference is made to the "Clerk," the Clerk or any Deputy Clerk of Escambia County may act independently and interchangeably in performing the duties and functions ordained herein. All terms used herein in capitalized form and defined in the preambles hereto shall have the meanings ascribed thereto in such preamble. SECTION 3. JOINT UNDERTAKING Notice of a public hearing to be held by the governing body of Santa Rosa County at 9:30 a.m. on April 14, 2011, at the normal meeting place of the Santa Rosa County Board of County Commissioners, located in the Board Room, Santa Rosa County Administrative Building, 6495 Caroline Street, Milton, Florida, inviting comments and discussions concerning the Financing was published in the Pensacola News Journal, a newspaper of general circulation in Escambia, Florida, at least fourteen (14) days prior to such date. The location of the hearing is within 100 miles of the county seat of Escambia County. The governing board of Santa Rosa County is hereby appointed as the official hearing body for the required public hearing for Escambia County, and such public hearing shall be and constitute a joint undertaking within the meaning of the Code. SECTION 4. FURTHER INSTRUMENTS AND ACTIONS. Escambia County's approval of the Financing shall be subject in all respects to adoption of a subsequent resolution of the governing board of Escambia County, in its sole discretion. The Borrower shall be liable for all costs incurred by Escambia County in connection with the Financing, with this resolution and any subsequent resolution hereafter adopted. The Borrower shall comply with all requirements of Escambia County's code of ordinances relating to conduit bonds and bank qualified borrowings. SECTIONS. NO PERSONAL LIABILITY. No recourse under or upon any obligation, covenant or agreement contained in this resolution or the Interlocal Agreement or any resolution or document related thereto, or under any judgment obtained against Escambia County, or by the enforcement of any assessment or by legal or equitable proceeding by virtue of any constitution or statute or otherwise or under any circumstances, under or independent of this Resolution, shall be had against any member of the governing board of Escambia County, or agent, employee or officer, as such, past, present or future, of Escambia County, either directly or through Escambia County. SECTION 6. LAWS GOVERNING This Resolution shall be governed exclusively by the provisions hereof and by the applicable laws of the State of Florida (the "State"). SECTION 6. PREREQUISITES PERFORMED. All acts, conditions and prerequisites relating to the passage of this Resolution and required by the Constitution or laws of the State to happen, exist and be performed precedent to and in the passage hereof have happened, exist and have been performed as so required. SECTION 7. SEVERABILITY. If any one or more of the covenants, agreements, or provisions contained herein shall be held contrary to any express provisions of law or contrary to

11 (he policy of express law. though not expressly prohibited, or against public policy, or shall for any reason whatsoever be held invalid, then such covenants, agreements, or provisions shall be null and void and shall be deemed separable from the remaining covenants, agreements, or provisions hereof and thereof and shall in no way affect the validity of any of the other provisions of this Resolution. SECTION 8. REPEALER. All resolutions or Resolutions or parts thereof of Escambia County in conflict with the provisions herein contained arc, lo the extent of any such conflict, hereby superseded and repealed. SECTION 9. EFFECTIVE DATE. This Resolution sluill tiike effect immediately upon its passage and adoption. SECTION 10. LIMITED APPROVAL. The approval given herein shall not be construed as (i) an endorsement or guaranty of the creditworthincss of the Borrower or the financial viability of the Escambia Project, (ii) a recommendation to any other prospective lender lo participate in the Financing, or (iii) any necessary governmental approval relating to the Escambia Project, and Escambia Counly shall not be construed by reason of ils adoption of this Resolution to have made any such endorsement, finding or recommendation or to have waived any of Escambia County's rights or estopping Escambia County from asserting any rights or responsibilities it may have in that regard. Passed and duly adopted at a regular meeting of the Board of County Commissioners of Escambia County, Florida on the 7th day of April, (SEAL) ESCAMBIA COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS Chairman ATTEST: ERNIE LEE MAGAH A, CLERK OF Till: CIRCUIT COURT I his document approved as to form and l Deputy Clerk

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