§ 262-68. Declaration of lien.

All drainage taxes provided for in this article, together with all penalties for default in payment of the same, all costs in collecting the same, including a reasonable attorney's fee fixed by the court and taxed as costs in the action brought to enforce payment, shall, from the date of assessment thereof until paid, constitute a lien, to which only the lien of the state for general state, county, school and road taxes shall be paramount, upon all the lands against which such taxes shall be levied as is provided in this article. Provided, that if any lands embraced in and forming a part of any drainage district established prior to the drainage and improvement district hereby created are included in the boundaries of this district the lien for taxes assessed or levied for the purposes of this district hereby created, with the penalties for default in the payment thereof and all costs incurred, shall be subject to the prior lien for drainage taxes assessed or levied for the district or districts first established, as well as the lien for state and county taxes, and the certificate asserting such lien shall so state. Such lien shall be evidenced by a certificate substantially in the following form, to-wit:

STATE OF FLORIDA,	)
COUNTY OF _____	)

 

To ___________, Clerk of the Circuit Court of said county.

This is to certify that by virtue and authority of the provisions of An Act of the Legislature entitled, An Act Creating the Jaudon Drainage and Improvement District, etc., as enacted by the Legislature of Florida at its regular session of 1923, the Board of Supervisors of Jaudon Drainage and Improvement District, in which are situated lands in the counties of ___________ in the State of Florida, have and do hereby certify the tax authorized by the said Act, which tax and the land against which the same is levied in your county, are described in the following table, in which table are: First, the names of the owners of said lands as they appear in the report of the Commissioners as confirmed by decree of the Circuit Court appointing said Commissioners; second, the descriptions of the land opposite the names of said owners; and third, the amount of said taxes levied on each tract of land. (Here insert such table.) The said tax shall be payable in annual installments, the amount of each installment as well as the amount of the maintenance tax will be determined and certified to the county collector of your county not later than November 1 of each year. The aforesaid tax and such maintenance taxes as may be levied from time to time are hereby declared a lien to which only the lien of the State for general State, county, school and road taxes shall be paramount upon all land herein and heretofore described.

Witness the signature of the president of said Board of Supervisors attested by the seal of said district and the signature of the Secretary of said Board this _____ day of _______, A.D. 19___.

_______
President.

(Seal)

Attest: _______
Secretary.

The certificate and tables specified in this section shall be prepared in a well-bound book and filed in the office of each of the clerks of the circuit courts of the counties having lands in said district as the same may affect the land in his county, where the same shall become a permanent record of the office. The said book or books shall be prepared by the secretary of the board of supervisors at the expense of the drainage and improvement district, shall be designated as the Drainage Tax Record and each clerk shall receive a fee of $1.00 for filing said book and preserving the same.

(Laws of Fla. ch. 9791 (1923), § 18)