NOTICE OF PUBLIC HEARING

NOTICE OF PUBLIC HEARING Notice is hereby given that a public hearing will be held by the Polk County Industrial Development Authority (the "Authority"), on May 14, 2026, at 10:00 a.m., in the Commissioners Conference Room, Room 407, Neil Combee Administration Building, 330 West Church Street, Bartow, Florida. The public hearing will be held for the purpose of receiving comments and hearing discussion concerning the issuance of industrial development revenue bonds under state law in an aggregate maximum principal amount not exceeding $22,500,000 (the "2026 Bonds") as part of a plan of financing in one or more series. Proceeds of the 2026 Bonds will be loaned by the Authority to Berkley Accelerated Middle School, Inc., a Florida not for profit corporation (the "Borrower") qualifying under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the "Code"), and used for the purpose of providing funds, together with other available funds, (i) in a maximum principal amount not to exceed $1,500,000 to refinance an existing loan from SouthState Bank, N.A. ("SouthState"), which financed the acquisition of properties located at (a) 0 Berkley Rd., Auburndale, Florida 33823, (b) 1932 CR 655 Auburndale, Florida 33823, (c) 4690 Berkley Rd., Auburndale, Florida 33823, (d) 5020 Berkley Rd., Auburndale, Florida 33823, (e) Classic View Dr., Auburndale, Florida 33823, and (f) Berkley Rd., Auburndale, Florida 33823, all of which are located east of the intersection of Berkley Road and Pace Road, (ii) in a maximum principal amount not to exceed $6,000,000 to refinance an existing loan from SouthState, which refinanced various obligations of the Borrower which were used to finance or refinance the acquisition, construction, renovation, expansion, design, equipping and/or furnishing of certain educational facilities of the Borrower located at 5316 Berkley Rd., Auburndale, Florida 33823, (iii) in a maximum principal amount not to exceed $15,000,000 to finance or refinance the acquisition, renovation, expansion, design, construction, equipping, and/or furnishing of certain educational facilities of the Borrower located at 0 Bolender Road (north of the intersection of Bolender Rd. and Lake Alfred Rd.) in Auburndale, Florida 33823; (iv) fund necessary reserves, (v) pay capitalized interest on the 2026 Bonds, if deemed necessary or desirable, and (vi) pay costs of issuance. The 2026 Bonds will be issued as qualified 501(c)(3) bonds under Section 145 of the Code. All of the financed facilities described above are or will be owned and used by the Borrower. The Authority shall not be obligated to pay the 2026 Bonds except from the proceeds derived from the repayment of a loan to the Borrower and neither the faith and credit nor the taxing power of the State or any political subdivision thereof shall be pledged to the payment of the principal of or the interest, or premium, if any, on the 2026 Bonds. The Authority has no taxing power. All interested or affected taxpayers, property owners and citizens of Polk County, Florida, are invited to attend this public hearing and, either personally or through their representatives, will be given an opportunity to express their views concerning the proposed project and the issuance of the proposed bonds. Anyone desiring to make written comments may file them with the Polk County Industrial Development Authority, c/o Peterson & Myers, P.A., P.O. Drawer 7608, Winter Haven, Florida 33883-7608, Attention: David G. Fisher, Esq. Comments made at the hearing are for the consideration of the Authority and will not bind the Authority to any action it may take. In accordance with the Americans with Disabilities Act, persons needing a special accommodation to participate in this proceeding should contact the Office of the Equal Opportunity Director no later than three days prior to the proceeding at the address given in this notice. Telephone: (863) 534-6000. SHOULD ANY PERSON DECIDE TO APPEAL ANY DECISION MADE BY THE AUTHORITY WITH RESPECT TO ANY MATTER CONSIDERED AT SUCH HEARING, SUCH PERSON WILL NEED A RECORD OF THE PROCEEDINGS AND, FOR THAT PURPOSE, SUCH PERSON MAY NEED TO ENSURE THAT A VERBATIM RECORD OF THE PROCEEDINGS IS MADE, WHICH RECORD INCLUDES THE TESTIMONY AND EVIDENCE UPON WHICH THE APPEAL IS TO BE BASED. This notice is given pursuant to Section 147(f) of the Internal Revenue Code of 1986, as amended. POLK COUNTY INDUSTRIAL DEVELOPMENT AUTHORITY May 7 2026 LSAR0512205