The Board seeks a certified public accounting firm or other firm that has substantial expertise in the valuation of hospitals to render an independent valuation of the fair market value-subject to and together with the First Amended and Restated Lease Agreement, as amended (“Amended Lease”)-of the Hospital. As defined by Section 155.40, Florida Statutes, “Fair market value” means the price that a seller or lessor is willing to accept and a buyer or lessee is willing to pay on the open market and in an arms-length transaction, or what an independent expert in hospital valuation determines the fair market value to be.