Florida Statute 298.54 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XXI
DRAINAGE

Chapter 298
DRAINAGE AND WATER CONTROL

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F.S. 298.54

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.

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Amendments to 298.54

Arrestable Offenses / Crimes under Fla. Stat. 298.54

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 298.54.

Annotations, Discussions, Cases:

Cases Citing Statute 298.54

Total Results: 9

HOBE-ST. LUCIE CONSERVANCY DISTRICT v. MARTIN COUNTY

Court: Fla. Dist. Ct. App. | Date Filed: 2021-11-16T23:53:00-08:00

Snippet: 298.305(1), Fla. Stat. (emphasis added). And section 298.54, Florida Statutes (2016), permits a district to…emphasis added). Here, sections 298.305(1) and 298.54 provide the requisite statutory authority for imposing…current expenses of the district. Id. Section 298.54 also provides statutory authority for the special…district, to be known as a “maintenance tax.” § 298.54, Fla. Stat. (emphasis added). Hobe argues, and

Ago

Court: Fla. Att'y Gen. | Date Filed: 2004-09-14T00:53:00-07:00

Snippet: 298.01, Fla. Stat. 10 See ss. 298.349, 298.41, 298.54, and 298.47, Fla. Stat. 11 See, Turnberry Isle

Ago

Court: Fla. Att'y Gen. | Date Filed: 2000-12-03T23:53:00-08:00

Snippet: assessable tract of land in the district. Under s. 298.54, the board of supervisors may also levy a maintenance

Bender v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1985-07-30T00:53:00-07:00

Citation: 472 So. 2d 1370

Snippet: Cir.1974), cert. denied, 434 U.S. 903, 98 S.Ct. 298, 54 L.Ed.2d 189 (1977); United States v. Davila-Nater

I. M. v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1981-07-07T00:00:00-07:00

Citation: 400 So. 2d 826, 1981 Fla. App. LEXIS 20508

Snippet: Cir. 1977), cert. denied, 434 U.S. 902, 98 S.Ct. 298, 54 L.Ed.2d 189 (1977), these cases do not identify

Clark v. State

Court: Fla. | Date Filed: 1981-03-04T23:53:00-08:00

Citation: 395 So. 2d 525

Snippet: Cir.1977), cert. denied, 434 U.S. 902, 98 S.Ct. 298, 54 L.Ed.2d 189 (1977), depended upon the balance struck

Disston Island Drainage District v. Daniel

Court: Fla. | Date Filed: 1944-10-17T00:00:00-07:00

Citation: 19 So. 2d 469, 155 Fla. 28, 1944 Fla. LEXIS 460

Snippet: evidenced by the provision in the law, Section 298.54, supra, for the apportionment of the maintenance

Ideal Farms Drainage District v. Certain Lands

Court: Fla. | Date Filed: 1944-05-09T00:00:00-07:00

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

Snippet: out the objects of the drainage district. Section 298.54 grants the Board of Supervisors of a drainage district

Morris v. Waite

Court: Fla. | Date Filed: 1935-04-03T00:00:00-08:00

Citation: 160 So. 516, 119 Fla. 3

Snippet: Loan Association v. Blaisdell, 78 L.Ed. 290, U.S. 298, 54 Sup. Ct. Rep. 231, 88 A. L. R. 1481, wherein he