CopyPublished | Supreme Court of Florida | 155 Fla. 28, 1944 Fla. LEXIS 460
...ors in title offered any objection to its formation. 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 basis of the net assessments of benefits” not exceeding “ten per cent thereof in any one year....
CopyPublished | Florida 4th District Court of Appeal
...assessments on all lands within the district. That section provides “the
[district’s] board of supervisors shall levy a non-ad valorem assessment . .
. on all lands in the district to which benefits have been assessed . . . .” §
298.305(1), Fla. Stat. (emphasis added). And section
298.54, Florida
Statutes (2016), permits a district to levy an annual maintenance tax upon
each tract within the district to maintain ditches, drains, or other
improvements.
Hobe disputes Martin and the SFWMD’s position that section 298...
...special assessments. But public property will not be deemed
to be so included unless by special enactment or necessary
implication.
Blake v. City of Tampa,
156 So. 97, 99 (Fla. 1934) (emphasis added).
Here, sections
298.305(1) and
298.54 provide the requisite statutory
authority for imposing the special assessment....
...(emphasis added). The statute requires Hobe’s
board of supervisors to levy a non-ad valorem assessment on all lands in
the district as necessary to operate and maintain the district works and
activities and to defray the current expenses of the district. Id.
Section 298.54 also provides statutory authority for the special
assessment.
To maintain and preserve the ditches, drains, or other
improvements made pursuant to 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.”
§ 298.54, Fla....
