Florida Statutes
Fla. Stat. § 298.36 (2025)
Lands belonging to state assessed; drainage tax record.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 6
cases (1 in the last 5 years), 1944–2021 · leading case: Ideal Farms Drainage Dist. v. Certain Lands, 19 So. 2d 234 (Fla. 1944).
Ideal Farms Drainage Dist. v. Certain Lands, 19 So. 2d 234 (Fla. 1944). “” Section 298.36, Fla. Stats. 1941 (F.S.A.), authorizes the *560 Board of Supervisors of a drainage district established under Chapter 6458, supra, to levy a tax on such portions of said benefits, on all lands within the district to which benefits have been assessed, in amount…”
N. Palm Beach Cty. Water Control v. State, 604 So. 2d 440 (Fla. 1992). “Section 298.36(1), Florida Statutes (1989), authorizes the board of supervisors of a water control district to "levy a tax" in proportion to the benefits to be derived from the works and improvements of the district.”
Bd. of Pub. Inst. v. Little River Val. Drain. Dist., 119 So. 2d 323 (Fla. 3d DCA 1960). “Appellee has contended that legislative authorization for the instant special assessment can be found in the language of § 298.36, Fla. Stat., F.S.A., which allows an assessment or tax for drainage benefits upon "all lands in the district to which benefits have been assessed.”
Lake Howell Water & Reclamation Dist. v. State, 268 So. 2d 897 (Fla. 1972). “First, assessments levied by the Supervisors of Lake Howell Water and Reclamation District pursuant to Section 298.36, Florida Statutes, F.S.A. to amortize the proposed bonds, were taxes and were ad valorem in nature, requiring approval, therefore, of the District's qualified…”
State v. Everglades Drainage Dist., 20 So. 2d 397 (Fla. 1945). “(2) A tax on State owned lands is contrary to Section 4, Article XII of the Constitution relating to the public school fund, (3) Section 298.36, Florida Statutes of 1941, in so far as it applies to Murphy lands and settlement lands is unconstitutional, (4) the title of Chapter…”
Hobe-st. Lucie Conservancy Dist. v. Martin Cnty. (Fla. 4th DCA 2021). “That general authority to levy taxes on lands to which benefits have been assessed as provided for in § 298.36 was made without any reference to property of the Board of Public Instruction; and as shown by Blake v.”
— 298.36(1) — 2 cases
N. Palm Beach Cty. Water Control v. State, 604 So. 2d 440 (Fla. 1992). “Section 298.36(1), Florida Statutes (1989), authorizes the board of supervisors of a water control district to "levy a tax" in proportion to the benefits to be derived from the works and improvements of the district.”
Hobe-st. Lucie Conservancy Dist. v. Martin Cnty. (Fla. 4th DCA 2021). “That general authority to levy taxes on lands to which benefits have been assessed as provided for in § 298.36 was made without any reference to property of the Board of Public Instruction; and as shown by Blake v.”
— 298.36(2) — 1 case
N. Palm Beach Cty. Water Control v. State, 604 So. 2d 440 (Fla. 1992). “Section 298.36(1), Florida Statutes (1989), authorizes the board of supervisors of a water control district to "levy a tax" in proportion to the benefits to be derived from the works and improvements of the district.”
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