Collier County |
Code of Ordinances |
Part II. SPECIAL ACTS |
Chapter 262. SPECIAL DISTRICTS |
Article X. PELICAN BAY IMPROVEMENT DISTRICT |
§ 262-396. Benefit taxes.
The board shall annually determine, order and levy the annual installment of the total taxes for bonds issued to finance water management and control plans which are levied under this article, which shall be due and collected during each year that county taxes are due and collected and said annual installment and levy shall be evidenced to and certified by the board not later than August 31st of each year to the county tax assessor. Said tax shall be entered by the county tax assessor on the county tax rolls and shall be collected by the county tax collector in the same manner and same time as county taxes and the proceeds thereof paid to the district. The tax shall be a lien until paid on the property against which assessed and enforceable in like manner as county taxes.
(Laws of Fla. ch. 74-462, § 30)