Florida Statutes

Fla. Stat. § 1011.04 (2025)

Levying of taxes.

✓ 2025 Florida Statutes — current through the 2025 Regular Session
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1011.04 Levying of taxes.
(1) Upon receipt of the certificate of the property appraiser giving the assessed valuation of the county and of each of the special tax school districts pursuant to s. 200.065, the district school board shall determine by resolution the amounts necessary to be raised for current operating purposes and for each district bond interest and sinking fund and the millage necessary to be levied for each such fund, including the voted millage. A certified copy of the resolution shall thereupon be filed with the county property appraiser, and the district school board shall also order the property appraiser to assess the several millages certified by the school board against the appropriate taxable property in the school district.
(2) The property appraiser shall then assess the taxes as ordered by the district school board. Tax millages so assessed shall be clearly designated and separately identified as to source on the tax bill for other county taxes.
(3) The collector shall collect said taxes and pay over the same promptly as collected to the district school depository or depositories to be used as provided by law; provided, that all taxes authorized herein shall be assessed and collected on railroad, street railroad, sleeping car, parlor car, and telegraph company property in the manner now provided by law.
History.s. 607, ch. 2002-387.
Notes of Decisions
Cited in 1 case, 2019–2019 · leading case: The Sch. Dist. of Escambia Cnty., Florida v. Santa Rosa Dunes Owners Ass'n, Inc., 274 So. 3d 492 (Fla. 1st DCA 2019).
The Sch. Dist. of Escambia Cnty., Florida v. Santa Rosa Dunes Owners Ass'n, Inc., 274 So. 3d 492 (Fla. 1st DCA 2019). · cites it 2× “(2016) (providing that school districts seeking to participate in the state allocation of funds for current operation “shall levy on the taxable value for school purposes of the district” a local effort millage rate); § 1011.04, Fla. Stat. (2016) (providing that school districts…”
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