§ 262-54. Taxation; lien; enforcement.  


Latest version.
  • The board of supervisors shall as soon as practicable after their organization levy a uniform tax of not exceeding $1.00 per acre upon each acre of land within such drainage district, to be used for the purpose of paying expenses incurred or to be incurred in organizing said district, making surveys of the same, constructing roads into or through said district and assessing benefits and damages, and to pay other expenses necessarily incurred, as may be estimated by said board and the chief engineer of said district, before said board shall be empowered by subsequent provisions of this article to provide funds to pay the total cost of the works and improvement of the district. Such tax shall become a lien upon the land against which it is assessed from the date of assessment, and shall be collected in the same manner as the annual installments of benefit taxes hereinafter provided for are to be collected. In case the sum received from such assessment exceeds the total cost of items for which the same has been levied the surplus shall be placed in the general fund of the district and used to pay cost of construction. Provided, that if the incorporation of the district be dissolved the amount of surplus, if there be any, shall be prorated and refunded to the land owners paying such assessment. Should it appear to be necessary to obtain funds to pay any expenses incurred or to be incurred in organizing said district, and making surveys and plans for drainage and reclamation, and constructing roads into or through said district, and assessing benefits and damages, and to pay other expenses necessarily incurred, before a sufficient sum can be obtained by the collection of said uniform tax, the board of supervisors may borrow a sufficient amount of money for such purposes at a rate of interest not exceeding eight percent per annum and may issue negotiable notes or bonds therefor signed by the members of the board of supervisors and sealed with the corporate seal of said district and attested by the secretary, and may pledge any and all assessments made under the provisions of this section for the payment thereof. Said board of supervisors may issue to any person or persons performing work or services, or furnishing anything of value, in the organization or accomplishment of the work of said district, negotiable bonds or other evidences of indebtedness bearing interest at not exceeding six percent per annum.

(Laws of Fla. ch. 9791 (1923), § 4)