Section (9)(i) of Appendix IV of the BOR requires mitigation bankers to provide financial responsibility sufficient to ensure that funds will be available to the District to perpetually manage the mitigation bank if the banker abandons the bank. Section (9)(j)3. prescribes the elements to be included in the development of cost estimates that provide the basis for determining the amount of that financial responsibility. The current requirements include taxes as one of the elements used to arrive at an appropriate cost estimate. In 2007 the Legislature amended Section 197.572, Florida Statutes, to provide that when any lands are sold for the nonpayment of taxes or pursuant to any tax lien foreclosure proceeding the title to the lands shall continue to be subject to any easement for conservation purposes. This amendment renders the inclusion of taxes as an element of the cost estimate for perpetual maintenance of mitigation banks unnecessary. The proposed amendment will delete the consideration of “taxes” as an element of this requirement.