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)
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