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<br />EXHIBIT B-1
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<br />Leese Numb...: 0592
<br />Equipmont Schedule: 05
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<br />TAX AGUD.MII'.NT AND AU1I1TIIACE C'1i'IITnnCATE
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<br />Tbi. TAX AGREEMENT AND ARBrrRAGE CERTIFICATE (this "Ctnificate") is issued by CITY OF CASSELBERRY,
<br />FLORIDA e'Lessee") iD favor of SUNTRUS1' LEASING CORPORATION ("Les6or") in c:onneetion with tÞat .-in Master lease
<br />Asreement dated as of October 12, 2000 (the "A¡roement'), by me! betweeI1 Lessor and Les_ The terms capits1ized herein but not
<br />defined berein sball bave the meanings assigned to them in tho Agreement.
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<br />Sedhm 1.
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<br />In f'..eD8I'al
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<br />1.1 rbi. Catifieate is ...eeuled for the purpooe of esœblisbing the reesonabJe expectation. of Lessee .. 10 futuro event.
<br />regsn:ling the financing of certain equipmont (the "EqUÎpm<nt'~ to be aequÌnd "oy Lessor and leased to Lessee pursusnt to and in
<br />IIOOO1"dIo>oe with the Equipment Sebeck1Io referenced ohove (the "Equipment Schedule") ,",,,,,"led \D1der the A¡veement (togelher with all
<br />rdated documents .......Ied pwsusnt th-.> end oontempormuoously herewith, the "FlJUlCCing Documtnts"). As described in the
<br />Financing Documems, Le<ooor shall apply SI9!I,411.II!J (the "PrincipsI Amount') Iowan! the acquisition of the Equipment and Lessee shall
<br />make _ P>yments unda- the œrms and conditions.. lid forth in the Financing Documonts.
<br />1.2. The indivtduaJ execudna this Ce11ifioete on bdUIIf of Lessee is an offi.... of L...ee dele¡eted with the respoI1IIibility of
<br />reviewing and executing the Financing DocwncIds, pursuanlto the ",.alution or other official action ofL..... adopted with reopect 10 the
<br />FiIwlcing Documents, a copy of which bas been deJiv<mI to Leosor.
<br />1.3. The FinIocing Doewnents ere bein¡ entered into fur the pIIIpOIB ofproviding fimds for finanein¡ the cost of aequirin¡,
<br />equipping and inál1ing the Equipmmlt which is essentW to the governmental fùD<:MM of[....... which Equipment is described in the
<br />Equipment Schodule. Tho Principe! Amount will be deposiled in escrow by Lessor on the dote .fisøuance of the Financing IJoouments
<br />and held by StJN'I1l1JST BANK, os escrow B ent (the "Escrow Agent") pending acquisition of the Equipment under the terms of tÞat
<br />cer1ain EICroW Aør-nont dated as of larnwy 25, 2006, (the "Escrow Agreement'1, "oy oed botween Leøor and Escrow Agent.
<br />1.4. Lessee will timely file for each paywnt ochedu1e issued under the Leese a Form 8038-G (or, ¡fthe invoice price of the
<br />Equipment under such schedule is les8 than UOO,OOO, a Form 803&.GC) reJoting to sueb Leese with the Inœmal Røvenue ServIce in
<br />aocordanoe with Sectioo 149(0) ofthelDb:mal Revenue Code of 1986. as amended (the "Code'j.
<br />1.5. Lessee has not issued, oed reasonably anticipetes that It end its subordinlle entiti.., if any, will nol issue, tax-exempt
<br />obligatioœ (inclüding the Leue) in the iUIlount of mo", than 510,000,000 during the current eaiendar yesr. Lessee hereby designab:o the
<br />Lease as a "qualified tsx-exempt obligation" within the meening of Section 265(bX3) of the Code and agrees tI1aI it and its subordinlle
<br />enâdes, jf oey, will not desigoate more than SIO,OOO,OOO of tholr obIigetians as "qualified tsx-exempt abligotions" during tho CUITfIIt
<br />eaI<ndar yeer
<br />Sec:tioD 1. NOII-ArIIItrue Carti&:atirm..
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<br />2.1. The Ren1a1 Payrncs>ts clue under the Financing DocumenIS will be mode with m<>nl<s relained in Lessee's genors!
<br />openting fund (or en account or subacoaunt thonin). No sinking, debt .ervìoe, """"",e or similar fund or account will be CI1!8ted or
<br />maintained fur the payment of the Rectal Paymmts due under the Financing Documa>ts or pJed ed ulleCW"ity therefOl.
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<br />2.2. Tbae have befI! end will bo issued no abligotioas "oy or on bdUIIf of Lessœ that would be deemed to be (i) issued or
<br />sold within fi~ (15) days before or after the dat. of Issuance of the Financing Documents, Qi) issued or sold punuant to. common
<br />plan of finoncing with the Financing Doewnents and (iii) poid out of suh6tantial1y the same source of funds U, or deemed 10 have
<br />substantial1y the SIU11e claim to be poid out of substantÎ8lly the ..... oourœ of timds as, the Financing ~.
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<br />2.3. Other than the Principal Amount held under the Escrow Agtoement, Lessee does not """ will not ha1le on hand any
<br />funds tÞat ore or wi11 be restricted, ......gsted, legally requiIod or otherwise Intðuled 10 be UJed. _Iy or indirectly, os . IOJbllitule,
<br />replacement or separate ....... of financing fur the Equipment.
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<br />2.4. No portion of the Principii Amount is bein¡ used by Lessee to acquire in.-ts wlùch produce . yield m...,.¡.lly
<br />higher than the yield realized by Le&soT ftom Rental Paymeots received under the Fmancing Doewnents.
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<br />2.5. The Principii Amount do.. not ...oed the smounI neeeslil!)' for the governmental J'UIPOi" for wlUch the Financing
<br />Doewnentl were en_ into. Such funds are expected to be needed M1d fully expended for paymont of the costs of acquiring, equipping
<br />and installing the Equipment.
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<br />2.6. Lessee dDes nol expect 10 convey. sublease or otherwiie dispose of the Equi¡mtco>t, in whole or in part. at . dale whidI
<br />is eerlier than the final Payment Dare under the Financing Documos1I&.
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