§ 262-397. Maintenance tax.

To maintain and preserve the water management and control facilities of the district a maintenance tax shall be evidenced to and certified by the board of supervisors not later than August 31st of each year to the tax assessor and shall be entered by the tax assessor on the county tax rolls and shall be collected by the tax collector in the same manner and time as county taxes and the proceeds therefrom 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. If the maintenance is for original construction based upon an apportionment of benefits, the maintenance tax shall be apportioned on the same basis of the net assessments of benefits assessed or accruing for original construction and shall not exceed ten percent thereof in any one year. If the maintenance is for other water management and control improvements owned, operated or acquired by the district, the amount of said maintenance tax shall be determined by the board based upon a report of the chief engineer and assessed by the board, upon such lands, which may be all of the lands within the district benefited by the maintenance thereof, apportioned between the benefited lands in proportion to the benefits received by each tract of land.

(Laws of Fla. ch. 74-462, § 31)