§ 262-693. Taxes; non-ad valorem assessments.

(a)

Ad valorem taxes. The board of supervisor, subject to referendum approval pursuant to Art. VII, section 9 of the State Constitution, shall have the power to levy and assess an ad valorem tax on all the taxable real and tangible personal property in the district to pay the principal of and interest on any general obligation bonds of the district, to provide for any sinking or other funds established in connection with any such bonds, and to pay the costs for construction or maintenance of any of the projects or activities of the district authorized by the provisions of this Act or applicable general laws. The total amount of such ad valorem taxes levied in any year shall not be in excess of ten miles on the dollar, per annum on the assessed value of the taxable property within the district. The ad valorem tax provided for herein shall be in addition to county and municipal ad valorem taxes provided for by law.

(b)

Non-ad valorem assessments. Non-ad valorem assessments for the construction, operation, or maintenance of district facilities, services, and operations shall be assessed, levied, and collected pursuant to F.S. Chs. 298, 170, or 197, as amended from time to time.

(c)

Taxes, assessments, and costs; a lien on land against which assessed, etc. All taxes and assessments provided for in this Act, together with all penalties for default in payment of the same, and all costs in collecting the same, shall, from the date of assessment thereof until paid, constitute a lien of equal dignity with the liens for county taxes, and other taxes of equal dignity with county taxes, upon all the lands against which such taxes shall be levied as is provided in this chapter.

(d)

Compensation of property appraiser, tax collector, and clerk of the circuit court. The property appraiser, tax collector, and clerk of the circuit court of the county shall be entitled to compensation for services performed in connection with taxes and assessments of the district as provided by general law.

(e)

Levies of non-ad valorem assessments on land less than one acre. In levying and assessing all assessments, each tract or parcel of land less than one acre in area shall be assessed as a full acre, and each tract or parcel of land more than one acre in area which contains a fraction of an acre shall be assessed at the nearest whole number of acres, a fraction of one-half or more to be assessed as a full acre.

(Laws of Fla. ch. 2004-423, § 8)