On January 22, 1996, the City Council of the City of Orlando, Florida (the "City Council") enacted its Home Rule Special Assessment Ordinance enabling the City to levy non-ad valorem assessments on properties within the jurisdictional limits of the City that are specially benefited by certain local improvements or local services. The City Council subsequently adopted resolutions authorizing a non-ad valorem assessment to be levied, collected and enforced against specially benefited real property in the following assessment areas:

- 55 West Parking Garage Special Assessment Area

- 55 West Public Plaza Special Assessment Area

- Amelia Street Special Assessment Area

- Cherokee Drive Special Assessment Area

- Country Club Drive Special Assessment Area

- Downtown Movie Theatre Completion Retail Special Assessment Area

- East Gore Street / South Osceola Avenue Special Assessment Area

- Embassy Suites Special Assessment Area

- Marks Street Special Assessment Area

- North Lake Adair Special Assessment Area

- Norwood Place Special Assessment Area

- Paramount Lk Eola Assessment Area

- Reading Drive Special Assessment Area

- Washington Street Special Assessment Area

In connection with each such special assessment being imposed, the City Council adopted a Resolution of Intent expressing its intent to use the uniform method for collection of non-ad valorem assessments pursuant to Section 197.3632, Florida Statutes, which allows the City to place the non-ad valorem assessment on the Orange County Real Property Tax Bill. Under the Home Rule Special Assessment Ordinance, as amended, and Section 197.3632, Florida Statutes, the Mayor or his designee shall certify each Non-Ad Valorem Assessment Roll to the Orange County Tax Collector by September 15th.