Florida Statutes
Fla. Stat. § 298.54 (2025)
Maintenance tax.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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298.54 Maintenance tax.—To maintain and preserve the ditches, drains, or other improvements made pursuant to this chapter and to repair and restore the same, when needed, and for the purpose of defraying the current expenses of the district, including any sum which may be required to pay state and county taxes on any lands which may have been purchased and which are held by the district under the provisions of this chapter, the board of supervisors may, upon the completion of the said improvements, in whole or in part as may be certified to the board by the chief engineer, levy annually a tax upon each tract or parcel of land within the district, to be known as a “maintenance tax.” Said maintenance tax shall be apportioned upon the basis of the net assessments of benefits assessed as accruing from original construction, shall be evidenced to and certified by the board of supervisors not later than June 1 of each year to the property appraisers of counties in which lands of the district are situated, and shall be extended by the county property appraisers on the county tax rolls and collected by the tax collectors in the same manner and time as county taxes, and the proceeds therefrom shall be paid to said district. Said tax shall be a lien until paid on the property against which assessed and enforceable in like manner as county taxes.
History.—s. 42, ch. 6458, 1913; RGS 1139; s. 1, ch. 9129, 1923; s. 1, ch. 10281, 1925; CGL 1496; s. 22, ch. 72-291; s. 1, ch. 77-102; s. 2, ch. 86-54.
Notes of Decisions
Cited in 3
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 298.54 grants the Board of Supervisors of a drainage district the power to levy a maintenance tax upon the completion of the improvements, in whole or in part, and, on or before the first day of October of each year thereafter, levy a tax upon each tract or parcel of…”
Hobe-st. Lucie Conservancy Dist. v. Martin Cnty. (Fla. 4th DCA 2021). “” § 298.54, Fla. Stat. (emphasis added). Hobe argues, and we agree, that these provisions apply to land owned by political subdivisions and water management districts.”
Disston Island Drainage Dist. v. Daniel, 19 So. 2d 469 (Fla. 1944). “Expenditures from year to year for the upkeep of the district, preservation and restoration of drains, and discharge of current expenses may well vary, as is evidenced by the provision in the law, Section 298.54, supra, for the apportionment of the maintenance tax “upon the…”
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