Florida Statute 298.41 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

Title XXI
DRAINAGE

Chapter 298
DRAINAGE AND WATER CONTROL

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F.S. 298.41

298.41 Taxes and costs a lien on land against which taxes levied; subdistricts.—

(1) All drainage taxes provided for in this chapter, together with all penalties for default in payment of the same, all costs in collecting the same, including a reasonable attorney’s fee fixed by the court and taxed as costs in the action brought to enforce payment, shall, from the date of assessment thereof until paid, constitute a lien of equal dignity with the liens for state and county taxes, and other taxes of equal dignity with state and county taxes, upon all the lands against which such taxes shall be levied as is provided in this chapter.

(2) If any district, organized or established under the provisions of this chapter, shall be within the boundaries of a district theretofore established under the laws of this state, the district last organized and established shall be designated as a subdistrict, and the lien for taxes assessed or levied for the purpose of such subdistrict, with the penalties for default in the payment thereof and all costs incurred, shall be a lien of equal dignity with the lien for drainage taxes assessed or levied for the district first established. A sale of any of the lands within a district for state and county or other taxes shall not operate to relieve or release the lands so sold from the lien for subsequent installments of drainage taxes, which lien may be enforced as against such lands as though no such sale thereof had been made.

History.—s. 22, ch. 6458, 1913; RGS 1119; s. 1, ch. 9129, 1923; s. 2, ch. 12040, 1927; CGL 1472; s. 18, ch. 72-291; s. 19, ch. 79-5.

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Amendments to 298.41

Annotations, Discussions, Cases:

Cases Citing Statute 298.41

Total Results: 4

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

thereafter at the rate of 2% per month until paid. Section 298.41, supra, in part, provides: "298.41. Taxes and

Kostecos v. Johnson

85 So. 2d 594

Supreme Court of Florida | Filed: Feb 3, 1956 | Docket: 1290602

Cited 14 times | Published

district tax liens were of equal dignity. See Section 298.41, Florida Statutes, F.S.A.; Sections 19 and

Ware v. City of Miami

132 So. 2d 446

District Court of Appeal of Florida | Filed: Jul 27, 1961 | Docket: 60198205

Published

not applicable in the face of the provision of § 298.41, Fla.Stat., F.S.A., which provides that all drainage

United States v. Certain Lands

70 F. Supp. 434, 1947 U.S. Dist. LEXIS 2814

District Court, S.D. Florida | Filed: Feb 21, 1947 | Docket: 66177274

Published

county taxes. By an amendment in 1927, F.S.A. § 298.41, the drainage tax lien was placed on a parity