Florida Statute 298.36 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

Title XXI
DRAINAGE

Chapter 298
DRAINAGE AND WATER CONTROL

View Entire Chapter

F.S. 298.36

298.36 Lands belonging to state assessed; drainage tax record.—

(1) The benefits, and all lands in said district belonging to the state, shall be assessed to, and the taxes thereon shall be paid by, the state out of funds on hand, or which may hereafter be obtained, derived from the sale of lands belonging to the state. This provision shall apply to all taxes in any district including maintenance and ad valorem taxes, either levied under this or any other law, and to taxes assessed for preliminary work and expenses, as provided in s. 298.349, as well as to the taxes provided for in this section.

(2) The secretary of the board of supervisors, as soon as said total tax is levied, shall, at the expense of the district, prepare a list of all taxes levied, in the form of a well-bound book, which book shall be endorsed and named “DRAINAGE TAX RECORD OF WATER CONTROL DISTRICT COUNTY, FLORIDA,” which endorsement shall be printed or written at the top of each page in said book, and shall be signed and certified by the president and secretary of the board of supervisors, attested by the seal of the district, and the same shall thereafter become a permanent record in the office of said secretary.

History.—s. 17, ch. 6458, 1913; RGS 1114; s. 1, ch. 12040, 1927; CGL 1467; s. 17, ch. 79-5; s. 22, ch. 97-40.

F.S. 298.36 on Google Scholar

F.S. 298.36 on CourtListener

Amendments to 298.36

Annotations, Discussions, Cases:

Cases Citing Statute 298.36

Total Results: 6

Ideal Farms Drainage District v. Certain Lands

19 So. 2d 234, 154 Fla. 554, 1944 Fla. LEXIS 760

Supreme Court of Florida | Filed: May 9, 1944 | Docket: 3272108

Cited 161 times | Published

taxes made on account of said bond issues." Section 298.36, Fla. Stats. 1941 (F.S.A.), authorizes the

N. PALM BEACH CTY. WATER CONTROL v. State

604 So. 2d 440, 1992 WL 140998

Supreme Court of Florida | Filed: Jun 16, 1992 | Docket: 1289694

Cited 14 times | Published

purpose is served." Linscott, 443 So.2d at 101. Section 298.36(1), Florida Statutes (1989), authorizes the

Lake Howell Water and Reclamation Dist. v. State

268 So. 2d 897

Supreme Court of Florida | Filed: Oct 18, 1972 | Docket: 1739337

Cited 8 times | Published

Water and Reclamation District pursuant to Section 298.36, Florida Statutes, F.S.A. to amortize the proposed

Board of Public Inst. v. Little River Val. Drain. Dist.

119 So. 2d 323

District Court of Appeal of Florida | Filed: Mar 31, 1960 | Docket: 451357

Cited 6 times | Published

special assessment can be found in the language of § 298.36, Fla. Stat., F.S.A., which allows an assessment

HOBE-ST. LUCIE CONSERVANCY DISTRICT v. MARTIN COUNTY

District Court of Appeal of Florida | Filed: Nov 17, 2021 | Docket: 61493099

Published

prevented Hobe from imposing taxes. It relied on section 298.36(1), Florida Statutes (2016), to argue that

Ago

Florida Attorney General Reports | Filed: Apr 6, 1983 | Docket: 3258300

Published

This would appear to include s 298.36(3), F.S. Section 298.36(3), F.S., prior to 1979, had remained in force