Legislation Details

File #: 2026-0330   
Category: Consent Item Status: Agenda Ready
File created: 4/2/2026 Type: Board of County Commissioners
On agenda: 4/28/2026 Final action:
Title: Approve and authorize the Chairman to sign a Resolution of the Board of County Commissioners of Seminole County, Florida, approving, solely for the limited purposes of Section 147(f) of the Internal Revenue Code, the expenditure of the proceeds of the Orange County Industrial Development Authority not to exceed $40,000,000 of its Educational Facilities Revenue Bond Series for the purpose of financing and refinancing of educational facilities owned or leased by Orangewood Christian School, Inc., part of which is located in Seminole County, Florida as further described in the Resolution; and providing an effective date. Countywide (Kate Latorre, County Attorney)
Attachments: 1. Proposed Seminole County BCC Resolution with Exhibits.pdf
Date Action ByActionResultAction DetailsMeeting DetailsVideo
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Title:

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Approve and authorize the Chairman to sign a Resolution of the Board of County Commissioners of Seminole County, Florida, approving, solely for the limited purposes of Section 147(f) of the Internal Revenue Code, the expenditure of the proceeds of the Orange County Industrial Development Authority not to exceed $40,000,000 of its Educational Facilities Revenue Bond Series for the purpose of financing and refinancing of educational facilities owned or leased by Orangewood Christian School, Inc., part of which is located in Seminole County, Florida as further described in the Resolution; and providing an effective date. Countywide (Kate Latorre, County Attorney)

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Division:

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County Attorney Office

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Authorized By:

Kate Latorre, County Attorney

Contact/Phone Number:

Kate Latorre/407-665-7257

Background:

Adoption of this resolution would provide limited approval to the Orange County Industrial Development Authority to issue bonds not to exceed $40,000,000 Educational Facilities Revenue Bonds (Orangewood Christian School Project), Series 2026 (the "Series 2026 Bonds"), to be issued in one or more series of tax-exempt and taxable bonds pursuant to a plan of finance for the financing and refinancing (including reimbursement for prior related expenditures) of educational facilities owned or leased by Orangewood Christian School, Inc. (the "Borrower"), a Florida nonprofit corporation and an organization described in Section 50l(c)(3) of the Internal Revenue Code of 1986, as amended (the "Code"). The Bonds will be issued as qualified 50l(c)(3) bonds, as defined in Section 145 of the Code. The Board approval is necessary since a portion of the proceeds of the Series 2026 Bonds will be used to refinance debt related to the Borrower's lower campus which is in Seminole County, Florida.

The required public hearing was held by the Orange County Industrial Development Authority on March 17, 2026.

Approval of the Resolution does not obligate Seminole County to incur liability, pecuniary or otherwise, in the subject transaction.

Requested Action:

Staff requests the Board approve and authorize the Chairman to sign a Resolution approving, solely for the limited purposes of Section 147(f) of the Internal Revenue Code, the expenditure of the proceeds of the Orange County Industrial Development Authority not to exceed $40,000,00.00 of its Educational Facilities Revenue Bond Series for the purpose of financing and refinancing of educational facilities owned or leased by Orangewood Christian School, Inc., part of which is located in Seminole County, Florida.