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The Florida Senate

2010 Florida Statutes

Collection of annual installment tax; lien.
F.S. 298.365

Collection of annual installment tax; lien.

Annual installment taxes levied under s. 298.36 shall become due and be collected during each year at the same time that county taxes are due and collected, and said annual installment and levy 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. Said tax shall be extended by the county property appraisers on the county tax rolls and shall be collected by the tax collectors in the same manner and time as county taxes and the proceeds thereof 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.


s. 16, ch. 72-291; s. 1, ch. 77-102; s. 1, ch. 86-54.