§ 262-87. Tax levy for maintenance.  


Latest version.
  • To maintain and preserve the ditches, drains, or other improvements made pursuant to this article and to repair and restore the same, when needed, and for the purpose of defraying the current expenses of the district, the board of supervisors may, upon the completion of said improvements and on or before October 1 in each year thereafter, levy a tax upon each tract or parcel of land within the district, to be known as a maintenance tax. Said maintenance tax shall be apportioned upon the basis of the net assessments of benefits accruing for original construction, shall not exceed ten percent thereof in any one year and shall be certified to the collector of each county in which lands of said district are situate, in the same book in like manner and at the same time as annual installment tax is certified, but in a separate column, under the heading maintenance tax. Said collector shall demand and collect the maintenance tax and make return thereof and shall receive the same compensation therefor and be liable for the same penalties for failure or neglect so to do as is provided herein for the annual installment tax.

(Laws of Fla. ch. 9791 (1923), § 37)