HB 0817 2004
1	A bill to be entitled
2	An act relating to Spring Lake Improvement District,
3	Highlands County; providing for codification of special
4	laws relating to the Spring Lake Improvement District, a
5	special tax district; providing legislative intent;
6	codifying, reenacting, and amending chapters 71-669, 77-
7	563, 88-461, and 90-434, Laws of Florida; providing for
8	minimum charter requirements; providing for provisions of
9	other laws made applicable; providing for ratification of
10	prior actions; repealing chapters 71-669, 77-563, 88-461,
11	and 90-434, Laws of Florida; providing for severability;
12	providing an effective date.
13
14	Be It Enacted by the Legislature of the State of Florida:
15
16	Section 1. Pursuant to chapters 97-255 and 98-320, Laws of
17	Florida, this act constitutes the codification of all special
18	acts relating to the Spring Lake Improvement District, an
19	independent special district and political subdivision of the
20	State of Florida. It is the intent of the Legislature in
21	enacting this law to provide a single, comprehensive special act
22	charter for the district, including all current legislative
23	authority granted to the district by its several legislative
24	enactments and any additional authority granted by this act. It
25	is further the intent of this act to preserve all district
26	authority, including the authority to annually assess and levy
27	against the taxable property in the district.
28	Section 2. Chapters 71-669, 77-563, 88-461, and 90-434,
29	Laws of Florida, are codified, reenacted, amended, and repealed
30	as herein provided.
31	Section 3. The Spring Lake Improvement District is re-
32	created, and the charter for the district is re-created and
33	reenacted to read:
34	Section 1. Minimum charter requirements.--In accordance
35	with section 189.404(3), Florida Statutes, the following are the
36	minimum requirements for the charter of the Spring Lake
37	Improvement District:
38	(1) The district is organized and exists for all purposes
39	set forth in this act and chapter 298, Florida Statutes, as they
40	may be amended from time to time, except as herein otherwise
41	provided.
42	(2) The powers, functions, and duties of the district
43	regarding non-ad valorem assessments, bond issuance, other
44	revenue-raising capabilities, budget preparation and approval,
45	liens and foreclosure of liens, use of tax deeds and tax
46	certificates as appropriate for non-ad valorem assessments, and
47	contractual agreements shall be as set forth in chapters 189,
48	197, and 298, Florida Statutes, this act, or any other
49	applicable general or special law, as they may be amended from
50	time to time.
51	(3) The district was created by the process contained in
52	chapter 298, Florida Statutes.
53	(4) The district’s charter may be amended only by special
54	act of the Legislature.
55	(5) In accordance with chapter 298, Florida Statutes, the
56	district is governed by a board of supervisors. The membership
57	and organization of the board shall be as set forth in this act
58	and chapter 298, Florida Statutes, as they may be amended from
59	time to time.
60	(6) The compensation of board members shall be governed by
61	this act and chapter 298, Florida Statutes, as they may be
62	amended from time to time.
63	(7) The administrative duties of the board shall be as set
64	forth in this act and chapter 298, Florida Statutes, as they may
65	be amended from time to time.
66	(8) Requirements for financial disclosure, meeting
67	notices, reporting, public records maintenance, and per diem
68	expenses for officers and employees shall be as set forth in
69	this act and chapters 112, 189, 286, and 298, Florida Statutes,
70	as they may be amended from time to time.
71	(9) The procedures and requirements governing the issuance
72	of bonds, notes, and other evidence of indebtedness by the
73	district shall be as set forth in this act and chapters 189 and
74	298, Florida Statutes, and applicable general laws, as they may
75	be amended from time to time.
76	(10) The procedures for conducting district elections and
77	for qualification of electors shall be pursuant to this act and
78	chapters 189 and 298, Florida Statutes, and applicable general
79	laws as they may be amended from time to time.
80	(11) The district may be financed by any method
81	established in this act, chapters 189 and 298, Florida Statutes,
82	or any applicable general laws, as they may be amended from time
83	to time.
84	(12) In accordance with this act and chapter 298, Florida
85	Statutes, the district may continue to levy upon all of the real
86	taxable property in the district a special tax each year as
87	maintenance tax.
88	(13) The method for collecting non-ad valorem assessments,
89	fees, or service charges shall be as set forth in this act and
90	chapters 197 and 298, Florida Statutes, as they may be amended
91	from time to time.
92	(14) The district’s planning requirements shall be as set
93	forth in chapters 189 and 298, Florida Statutes, as they may be
94	amended from time to time.
95	Section 2. Creation of the district ratified and approved;
96	change of name of district to Spring Lake Improvement
97	District.--The decree of the circuit court of the of the Tenth
98	Judicial Circuit in and for Highlands County, Florida, entered
99	in Case Number 1841, creating and incorporating the Spring Lake
100	Drainage District as a public corporation of this state, and all
101	subsequent proceedings taken in the circuit court concerning
102	that district, are hereby ratified, confirmed, and approved,
103	except that the boundaries of said district shall be as
104	hereinafter described. The drainage district shall henceforth be
105	known by the name of Spring Lake Improvement District, and shall
106	continue to be a public corporation of this state and have
107	perpetual existence. All lawful debts, bonds, obligations,
108	contracts, franchises, promissory notes, audits, minutes,
109	resolutions, and other undertakings of the Spring Lake Drainage
110	District are hereby validated and shall continue to be valid and
111	binding on the Spring Lake Improvement District in accordance
112	with their respective terms, conditions, covenants, and tenor.
113	Any proceeding heretofore begun under chapter 298, Florida
114	Statutes, or any other law, for the construction of any
115	improvements, works, or facilities, for the assessment of
116	benefits and damages or for the borrowing of money shall not be
117	impaired or avoided by this act, but may be continued and
118	completed in the name of the Spring Lake Improvement District.
119	Section 3. Boundaries.--The boundaries of the district
120	shall be:
121	Spring Lake Improvement District, lying in Township
122	35, South, Range 30 East, in Highlands County,
123	Florida.
124	All that part of Section 18 lying North of the present
125	right of way of U.S. Highway No. 98 (Formerly State
126	Road No. 700) and East of the right of way of the
127	Access Road to Hendricks Field, less and except that
128	parcel thereof conveyed to Roland Droit and Lois
129	Droit, his wife, by deed dated November 1, 1951, and
130	recorded in Deed Book 127, Page 517, Public Records of
131	Highlands County, Florida.
132	All that part of Sections 16 and 17 lying North of the
133	present right of way of said U.S. Highway No. 98;
134	The East half of Section 9;
135	All of Section 10;
136	All that portion of Section 15 lying North of the
137	present right of way of said U.S. Highway No. 98;
138	The South 1/2 of Section 11 less the North 5/8 of the
139	East half of the Southeast 1/4 of said Section 11, and
140	less the East 210 feet of the West 552 feet of the
141	North 210 feet of the South 495 feet of the Southeast
142	1/4 of said Section 11, and less the present right of
143	way of said U.S. Highway No. 98 and less a tract of
144	land in Lot 5, Section 11, recorded in Deed Book 129,
145	Page 553, Public Records of Highlands County, Florida;
146	lying South and West of the Arbuckle Creek, containing
147	one acre, and less a tract of land conveyed by A. J.
148	Duncan and Hattie M. Duncan, his wife, to John C.
149	Thomas and Dorothy Mayer Thomas, his wife, and
150	recorded in Deed Book 128, Page 304, Public Records of
151	Highlands County, Florida, containing one acre;
152	All Government Lots 12 and 13 of Section 12; with the
153	reservation for an outfall ditch easement from Louis
154	H. Alsmeyer and wife, Lottie H. Alsmeyer, to the State
155	of Florida, dated October 30, 1947, recorded in Deed
156	Book 108, Page 517, and conveying a 30 foot strip of
157	land over a portion of said Government Lot 12 in
158	Section 12;
159	All of fractional Section 13;
160	All of fractional Section 14, less present right of
161	way of said U.S. Highway No. 98; and less all that
162	portion of the Subdivision of Spring Lake Section One
163	as recorded in Plat Book 9, Page 23, Public Records of
164	Highlands County, Florida;
165	All those portions of Section 15 lying South and East
166	of said right of way of said U.S. Highway No. 98 and
167	East of the East line of Spring Lake Section One
168	Subdivision, Plat Book 9, Page 23, Public Records of
169	Highlands County, Florida;
170	All that part of fractional Section 22 lying East of
171	the Southerly extension of the West line of Spring
172	Lake Section One Subdivision, Plat Book 9, Page 23,
173	Public Records of Highlands County, Florida;
174	All that part of fractional Section 23 lying Southerly
175	of the Subdivision of Spring Lake Section One, as
176	recorded in Plat Book 9, Page 23, of the Public
177	Records of Highlands County, Florida;
178	All containing 3,359 acres, more or less.
179	which said lands are included within the following
180	described boundaries:
181	Beginning at the Northwest corner of the East Half (E
182	1/2) of Section 9, Township 35 South, Range 30 East;
183	thence South 89°38'30" East along the North line of
184	said Section 9, (said North line of Section 9 is
185	assumed to bear South 89°38'30" East and all other
186	bearings shown herein are relative thereto) a distance
187	of 2,713.31 feet to the Northwest corner of Section
188	10; thence South 89°59'14" East along the North line
189	of said Section 10, a distance of 4,869.06 feet to the
190	Northeast corner of said Section 10; thence South
191	00°00'16" West along the East line of Section 10, a
192	distance of 2978.76 feet to the North line of the
193	South Half (S 1/2) of Section 11; thence South
194	89°53'44" East along said North line of the South half
195	(S 1/2) of said Section 11, a distance of 4,216.90
196	feet; thence South 00°12'18" West, a distance of
197	2,152.51 feet; thence North 89°58'44" East, a distance
198	of 340.51 feet; thence South 01°20'00" East, a
199	distance of 210 feet; thence North 89°58'44" East, a
200	distance of 210 feet; thence North 01°20'00" West, a
201	distance of 210 feet; thence North 89°58'44" East, a
202	distance of 770 feet to the East line of said Section
203	11; thence South 00°12'18" West along said East line
204	of Section 11, a distance of 495 feet to the Southwest
205	corner of Fractional Section 12; thence North
206	36°12'54" East along the Northwesterly line of
207	Government Lot 12 of said Fractional Section 12, a
208	distance of 1,405.21 feet; thence North 70°08'05" East
209	along the Government Meander Line of Government Lots
210	12 and 13, of said Fractional Section 12, a distance
211	of 793.48 feet; thence North 36°18'51" East, a
212	distance of 992.76 feet; thence North 52°43'14" East,
213	a distance of 641.15 feet, more or less, to the
214	Northeast corner of said Government Lot 13; thence
215	South 00°24'59" West, a distance of 1,947.37 feet,
216	more or less, to the shoreline of Lake Istokpoga;
217	thence Southwesterly along the shoreline of Lake
218	Istokpoga through Fractional Sections 12, 13, 14, 23
219	and part of Fractional Section 22 to the intersection
220	of the shoreline and the Southerly extension of the
221	West line of Spring Lake Section One a Subdivision
222	recorded in Plat Book 9, Page 23, Public Records of
223	Highlands County, Florida; thence North along said
224	Southerly extension a distance of 1434.17 feet more or
225	less to the Southwest corner of said Spring Lake
226	Section One Subdivision; thence East along the South
227	line of said Subdivision, a distance of 731.91 feet;
228	thence North 62°08'00" East, a distance of 2463.74
229	feet to the Southeast corner of said Subdivision;
230	thence North 27°52'00" West, along the East line of
231	said Subdivision and its Northerly extension to the
232	center line of U.S. Highway No. 98 as now laid out and
233	in use and recorded in Plat Book 4, Page 14 of said
234	Public Records; thence South 62°08'00" West along said
235	center line, a distance of 3,105.57 feet to the
236	beginning of a curve concave to the right having a
237	radius of 1,432.39 feet and a central angle of
238	28°58'45"; thence Westerly along the arc of said curve
239	and said center line, a distance of 724.48 feet;
240	thence North 88°53'15" West along the tangent to said
241	curve and along said center line, a distance of 824.99
242	feet to the East line of said Section 16; thence North
243	00°26'13" East along said East line, a distance of
244	50.02 feet to the North right of way line of said U.S.
245	Highway No. 98; thence North 88°53'15" West along said
246	right of way line, a distance of 131.25 feet; thence
247	North 01°06'45" East along said right of way line, a
248	distance of 30 feet to the North right of way line;
249	thence North 88°53'15" West along said North right of
250	way line, a distance of 4,596.83 feet; thence South
251	01°06'45" West, a distance of 30 feet; thence North
252	88°53'15" West along said North right of way line, a
253	distance of 553.20 feet to the East line of Section
254	17; thence North 88°52'15" West along said North right
255	of way line, a distance of 2,047.78 feet; thence North
256	88°43'15" West along said North right of way line, a
257	distance of 3,222.59 feet to the East line of Section
258	18; thence continue North 88°43'15" West along said
259	North right of way line, a distance of 3,315.44 feet;
260	thence North 04°26'45" West, a distance of 364.50
261	feet; thence South 85°33'15" West, a distance of
262	223.77 feet to the East right of way line of the
263	Access Road to Hendricks Field as now laid out and in
264	use; thence Northerly along the arc of a curve concave
265	to the left, having a radius of 1,008.20 feet and a
266	central angle of 41°13'42", a distance of 725.46 feet;
267	thence North 01°52'15" West along the tangent to said
268	curve and said East right of way line, a distance of
269	1,741.82 feet to the beginning of a curve concave to
270	the right having a radius of 2,814.79 feet and a
271	central angle of 03°39'30"; thence Northerly along the
272	arc of said curve and said East right of way line, a
273	distance of 179.72 feet to the North line of Section
274	18; thence North 89°02'39" East along said North line
275	of said Section 18, a distance of 3,390.48 feet to the
276	Northeast corner of Section 18; thence North 88°18'45"
277	East along the North line of Section 17, a distance of
278	5,285.76 feet to the Northeast corner of said Section
279	17; thence South 89°46'15" East along the North line
280	of Section 16, a distance of 2,648.72 feet to the West
281	line of the East Half (E 1/2) of said Section 9,
282	thence North 03°29'15" East along said West line, a
283	distance of 5,126.74 feet to the Northwest corner of
284	the East Half (E 1/2) of Section 9 and the Point of
285	Beginning.
286	Less the existing right of way of U.S. Highway No. 98.
287	Also less a tract of land in Government Lot 5, Section
288	11, Township 35 South, Range 30 East, recorded in Deed
289	Book 129, Page 553, Public Records of Highlands
290	County, Florida, lying South and West of Arbuckle
291	Creek, containing one acre.
292	Also less a tract of land recorded in Deed Book 128,
293	Page 304, Public Records of Highlands County, Florida,
294	containing one acre.
295	Containing 3,359 acres, more or less.
296
297	Section 4. Applicability of certain provisions of chapter
298	298, Florida Statutes, to the Spring Lake Improvement District;
299	inconsistent laws inapplicable.--The provisions of chapter 298,
300	Florida Statutes, and all amendments thereto, now existing or
301	hereafter enacted, are declared to be applicable to the Spring
302	Lake Improvement District insofar as not inconsistent with the
303	provisions of this act or any subsequent special acts relating
304	to the Spring Lake Improvement District. Notwithstanding the
305	foregoing, the provisions of sections 298.11, 298.12, 298.14,
306	298.15, 298.17, 298.18, 298.19, 298.20, 298.23, 298.24, 298.25,
307	298.365, 298.366, 298.401, 298.41, 298.465, 298.48, 298.52,
308	298.54, 298.56, 298.57, 298.61, 298.70, 298.71, 298.72, 298.73,
309	and 298.74, Florida Statutes, and amendments thereto, shall not
310	be applicable to the Spring Lake Improvement District.
311	Section 5. Definitions.--Unless the context shall indicate
312	otherwise, the following words as used in this act shall have
313	the following meanings:
314	(1) “Assessable improvements” includes, without
315	limitation, any and all drainage and land reclamation works and
316	facilities, sewer systems, storm sewers and drains, water
317	systems, streets, roads, or other projects of the district, or
318	that portion or portions thereof, local in nature and of special
319	benefit to the premises or lands served thereby, and any and all
320	modifications, improvements, and enlargements thereof.
321	(2) “Bond” includes certificate, and provisions applicable
322	to bonds shall be equally applicable to certificates. “Bond”
323	includes general obligations bonds, assessment bonds, refunding
324	bonds, revenue bonds, and such other obligations in the nature
325	of bonds as are provided for in this act, as the case may be.
326	(3) “Board” means the Board of Supervisors of the Spring
327	Lake Improvement District, or if such board shall be abolished,
328	the board, body, or commission succeeding to the principal
329	functions thereof or to whom the powers given by this act to the
330	board shall be given by law.
331	(4) “Cost," when used with reference to any project,
332	includes, but is not limited to, the expenses of determining the
333	feasibility or practicability of acquisition, construction, or
334	reconstruction; the cost of surveys, estimates, plans, and
335	specifications; the cost of acquisition, construction, or
336	reconstruction; the cost of improvements, engineering, and
337	fiscal and legal expenses and charges; the cost of all labor,
338	materials, machinery, and equipment; the cost of all lands,
339	properties, rights, easements, and franchises acquired; federal,
340	state, and local taxes and assessments; financing charges; the
341	creation of initial reserve and debt service funds; working
342	capital; interest charges incurred or estimated to be incurred
343	on money borrowed prior to and during construction and
344	acquisition and for such period of time after completion of
345	construction or acquisition as the board may determine; the cost
346	of issuance of bonds pursuant to this act, including
347	advertisements and printing; the cost of any election held
348	pursuant to this act and all other expenses of issuance of
349	bonds; discount, if any, on the sale or exchange of bonds;
350	administrative expenses; such other expenses as may be necessary
351	or incidental to the acquisition, construction, or
352	reconstruction of any project or to the financing thereof, or
353	the development of any lands within the district; and
354	reimbursement of any public or private body, person, firm, or
355	corporation for any moneys advanced in connection with any of
356	the foregoing items of cost. Any obligation or expense incurred
357	prior to the issuance of bonds in connection with the
358	acquisition, construction, or reconstruction of any project or
359	improvements thereon, or in connection with any other
360	development of land that the board of the district shall
361	determine to be necessary or desirable in carrying out the
362	purposes of this act, may be treated as a party of such cost.
363	(5) “District” means the Spring Lake Improvement District
364	and “district manager” means the manager of the district.
365	(6) “Landowner” means the owner of the freehold estate, as
366	appears by the deed record, including trustees, private
367	corporations, and owners of cooperative and condominium units;
368	it does not include reversioners, remaindermen, or mortagees,
369	who shall not be counted and need not be notified of proceedings
370	under this act.
371	(7) “Project” means any development, improvement,
372	property, utility, facility, works, road, enterprise, service,
373	or convenience, now existing or hereafter undertaken or
374	established, under the provisions of this act or under chapter
375	298, Florida Statutes.
376	(8) “Sewer system” means any plant, system, facility, or
377	property and additions, extensions, and improvements thereto at
378	any future time constructed or acquired as part thereof useful
379	or necessary or having the present capacity for future use in
380	connection with the collection, treatment, purification, or
381	disposal of sewage, including, without limitation, industrial
382	wastes resulting from any process of industry, manufacture,
383	trade, or business or from the development of any natural
384	resources; and, without limiting the generality of the
385	foregoing, shall include treatment plants, pumping stations,
386	lift stations, valves, force mains, intercepting sewers,
387	laterals, pressure lines, mains, and all necessary appurtenances
388	and equipment, all sewer mains, laterals and other devices for
389	the reception and collection of sewage from premises connected
390	therewith, and all real and personal property and any interest
391	therein, rights, easements, and franchises of any nature
392	whatsoever relating to any such system and necessary or
393	convenient for operation thereof.
394	(9) “Water and flood control facilities” means any canals,
395	ditches, or other drainage facilities, reservoirs, dams, levees,
396	sluiceways, dredging holding basins, floodways, pumping
397	stations, or any other works, structures, or facilities for the
398	conservation, control, development, utilization, and disposal of
399	water, and any purposes appurtenant, necessary, or incidental
400	thereto, and includes all real and personal property and any
401	interest therein, rights, easements, and franchises of any
402	nature relating to any such water and flood control facilities
403	or necessary or convenient for the acquisition, construction,
404	reconstruction, operation, or maintenance thereof.
405	(10) “Water system” means any plant, system, facility, or
406	property and additions, extensions, and improvements thereto at
407	any future time constructed or acquired as part thereof, useful
408	or necessary or having the present capacity for future use in
409	connection with the development of sources, treatment, or
410	purification and distribution of water and, without limiting the
411	generality of the foregoing, includes dams, reservoirs, storage
412	tanks, mains, lines, valves, pumping stations, laterals, and
413	pipes for the purpose of carrying water to the premises
414	connected with such system, and all rights, easements, and
415	franchises of any nature whatsoever relating to any such system
416	and necessary or convenient for the operation thereof.
417	Section 6. Board; election; organization, terms of office,
418	quorum; report and minutes.--
419	(1) The board of the district shall exercise the powers
420	granted to the district under this act and under chapter 298,
421	Florida Statutes. The board shall consist of five members and
422	each member shall hold office for a term of 3 or 4 years and
423	until his or her successor shall be chosen and shall qualify.
424	All members of the board shall be landowners within the
425	district.
426	(2) In the month of November of each year commencing
427	November of 1992, there shall be held a meeting of the
428	landowners of the district at a location within the district in
429	Highlands County for the purpose of electing one supervisor for
430	a term of 3 years. The president of the board at the time of the
431	November 1992 election shall have his or her term extended until
432	the November 1994 election. The secretary of the board at the
433	time of the November 1992 election shall have his or her term
434	extended until the November 1993 election. The remaining
435	position of supervisor shall stand for election at the November
436	1992 meeting of landowners. Notice of said landowners meeting
437	shall be published once a week for 2 consecutive weeks in a
438	newspaper in Highlands County which is in general circulation
439	within the district, the last said publication to be not less
440	than 14 days nor more than 28 days before the date of the
441	election. The landowners when assembled at such meeting shall
442	organize by electing a chair who shall conduct the meeting. At
443	such meeting each landowner shall be entitled to cast one vote
444	per acre of land owned by him or her and located within the
445	district, for each person to be elected. A landowner may vote in
446	person or by proxy in writing. Fractions of an acre shall be
447	treated as 1 acre, entitling the landowner to one vote with
448	respect thereto. The person receiving the highest number of
449	votes for the office of supervisor shall be declared elected as
450	such supervisor. The owners and proxy holders of district
451	acreage who are present at a duly noticed landowners meeting
452	shall constitute a quorum for the purpose of holding such
453	election or any election thereafter. The provisions of this
454	section do not exempt the district from the election provisions
455	of section 189.4051, Florida Statutes.
456	(3) Each supervisor before entering upon his or her
457	official duties shall take and subscribe to an oath of office as
458	prescribed in section 298.13, Florida Statutes.
459	(4) All supervisors shall hold office for the terms for
460	which they are elected or appointed and until their successors
461	shall be chosen and qualify. In case of a vacancy in the office
462	of any supervisor the remaining supervisor or supervisors (even
463	though less than a quorum) may fill such vacancy by appointment
464	of a new supervisor or supervisors for the unexpired term of the
465	supervisor who vacated his or her office.
466	(5) As soon as practicable after each election, the board
467	shall organize by choosing one of their number as president of
468	the board and by electing a secretary, who need not be a member
469	of the board.
470	(6) A majority of the members of the board shall
471	constitute a quorum.
472	(7) The board shall keep a permanent record book entitled
473	“Record of Proceedings of Spring Lake Improvement District,” in
474	which the minutes of all meetings, resolutions, proceedings,
475	certificates, bonds given by all employees, and any and all
476	corporate acts, shall be recorded. Such record book shall at
477	reasonable times be open to the inspection of any landowner,
478	taxpayer, resident, or bondholder of the district, and such
479	other persons as the board may determine to have a proper
480	interest in the proceedings of the board. Such record book shall
481	be kept at any office or other regular place of business
482	maintained by the board in Highlands County.
483	(8) Whenever any election shall be authorized or required
484	by this act to be held by the landowners at any particular or
485	stated time or day, and if for any reason such election is not
486	held at such time or on such day, then in such event the power
487	or duty to hold such election shall not cease or lapse, but such
488	election shall be held thereafter when practicable, and in
489	accordance with the procedures provided by this act.
490	Section 7. Appointment and duties of district
491	manager.--For the purpose of preserving and maintaining any
492	facility constructed or erected under the provisions of this act
493	or under the provisions of chapter 298, Florida Statutes, and
494	for maintaining and operating the equipment owned by the
495	district and such other duties as may be prescribed by the
496	board, the board may employ and fix the compensation of a
497	district manager who shall have charge and supervision of the
498	works of the district.
499	Section 8. Treasurer; depositories; fiscal agent.--
500	(1) The board shall designate a person who is a resident
501	of Florida, or a bank or trust company organized under the laws
502	of Florida or under the National Banking Act, as treasurer of
503	the district, who shall have charge of the funds of the
504	district. Such funds shall be disbursed only upon the order of
505	or pursuant to the resolution of the board by warrant or check
506	signed by the treasurer, or by such other person as may be
507	authorized by the board. The board may give the treasurer such
508	other or additional powers and duties as the board may deem
509	appropriate and fix his or her compensation. The board may
510	require the treasurer to give a bond in such amount, on such
511	terms, and with such sureties as may be deemed satisfactory to
512	the board to secure the performance by the treasurer of his or
513	her powers and duties. The board shall audit or have audited the
514	books of the treasurer at least once a year.
515	(2) The board is authorized to select as depositories in
516	which the bonds of the board and of the district shall be
517	deposited any banking corporation organized under the laws of
518	the state or under the National Banking Act, doing business in
519	the state, upon such terms and conditions as to the payment of
520	interest by such depository upon the funds so deposited as the
521	board may deems just and reasonable.
522	(3) The board may employ a fiscal agent to perform such
523	duties and services at such rate of compensation as the board
524	may determine.
525	Section 9. Compensation of board.--Each supervisor shall
526	be entitled to receive for his or her services an amount not to
527	exceed $100 per month. In addition, each supervisor shall
528	receive reasonable traveling expenses for attending the place of
529	meeting from his or her residence. Unless the board by
530	resolution otherwise provides, such traveling expenses shall not
531	be in excess of the amounts provided by law for state and county
532	officials.
533	Section 10. Powers of the district.--The district shall
534	have, and the board may exercise, any or all of the following
535	powers:
536	(1) To contract and be contracted with; to sue and be sued
537	in the name of the district; to adopt and use a seal; to acquire
538	by purchase, gift, devise, eminent domain, (except as limited
539	herein), or otherwise, property, real or personal, or any estate
540	therein, within the district, to be used for any of the purposes
541	of this act.
542	(2) To adopt a water control plan; and to establish,
543	construct, operate, and maintain a system of main and lateral
544	canals, drains, ditches, levees, dikes, dams, sluices, locks,
545	revetments, reservoirs, holding basins, floodways, pumping
546	stations, syphons, culverts, and storm sewers to drain and
547	reclaim the lands within the district and to connect some or any
548	of them with roads and bridges as in the judgment of the board
549	is deemed advisable to provide access to such facilities.
550	(3) To acquire and maintain appropriate sites for storage
551	and maintenance of the equipment of the district and to acquire,
552	maintain, and construct a suitable building to house the office
553	and records of the district.
554	(4) To clean out, straighten, widen, open up, or change
555	the courses and flow, alter, or deepen any canal, ditch, drain,
556	river, water course, or natural stream as within the judgment of
557	the board is deemed advisable to drain and reclaim lands within
558	the district; to acquire, purchase, operate, and maintain pumps,
559	plants, and pumping systems for drainage purposes; and to
560	construct, operate, and maintain irrigation works and machinery
561	in connection with the purposes herein set forth.
562	(5) To regulate and set forth by appropriate resolution
563	the drainage requirements and conditions to be met for plats to
564	be entitled to record on any land within the district, including
565	authority to require as a condition precedent for any platting
566	that good and sufficient bond be posted to ensure proper
567	drainage for the area to be platted.
568	(6) To borrow money and issue bonds, certificates,
569	warrants, notes, or other evidences of indebtedness of the
570	district as hereinafter provided.
571	(7) To build and construct any other works and
572	improvements deemed necessary to preserve and maintain the works
573	in or out of the district; to acquire, construct, operate,
574	maintain, use, sell convey, transfer, or otherwise provide for
575	machines and equipment for any purpose authorized by this act or
576	chapter 298, Florida Statutes; and to contract for the purchase,
577	construction, operation, maintenance, use, sale, conveyance, and
578	transfer of said machinery and equipment.
579	(8) To construct or enlarge, or cause to be constructed or
580	enlarged, any and all bridges or culverts that may be needed in
581	or out of the district, across any drain, ditch, canal,
582	floodway, holding basin, excavation, public highway, tract,
583	grade, fill, or cut; to construct roadways over levees and
584	embankments; to construct any and all of said works and
585	improvements across, through, or over any public right-of-way,
586	highway, grade, fill, or cut in or out of the district.
587	(9) To hold, control, and acquire by donation, purchase,
588	or condemnation, any easement, reservation, or dedication in the
589	district, for any of the purposes herein provided. To condemn as
590	provided by chapters 73 and 74, Florida Statutes, or acquire, by
591	purchase or grant for use in the district, any land or property
592	within the district necessary for the purposes of this act.
593	(10) To access and impose upon all of the lands in the
594	district an ad valorem tax, an annual drainage tax, and a
595	maintenance tax as hereinafter provided.
596	(11) To impose and foreclose special assessment liens as
597	hereinafter provided.
598	(12) To prohibit, regulate, and restrict by appropriate
599	resolution all structures, materials, and things, whether solid,
600	liquid, or gas, whether permanent or temporary in nature, which
601	come upon, come into, connect to, or be a part of any facility
602	owned or operated by the district.
603	(13) To administer and provide for the enforcement of all
604	of the provisions herein, including the making, adopting,
605	promulgating, amending, and repealing of all rules and
606	regulations necessary or convenient for the carrying out of the
607	duties, obligations, and powers conferred on the district
608	created hereby.
609	(14) To cooperate with or contract with other drainage
610	districts or other governmental agencies as may be necessary,
611	convenient, incidental, or proper in connection with any of the
612	powers, duties, or purposes of the district as stated in this
613	act.
614	(15) To employ engineers, attorneys, agents, employees,
615	and representatives as the board of supervisors may from time to
616	time determine necessary and to fix their compensation and
617	duties.
618	(16) To exercise all of the powers necessary, convenient,
619	incidental, or proper in connection with any of the powers,
620	duties, or purposes of said district as stated in this act.
621	(17) To construct, improve, and maintain roadways and
622	roads necessary and convenient to provide access to and
623	efficient development of areas made suitable and available for
624	cultivation, settlement, urban subdivision, homesites, and other
625	beneficial developments as a result of the drainage operations
626	of the district.
627	(18) To make use of any public easements, dedications to
628	public use, platted reservations for public purposes, or any
629	reservations for drainage purposes within the boundaries of the
630	district.
631	(19) To lease as lessor or lessee to or from any person,
632	firm, corporation, association, or body, public or private, any
633	projects of the type that the district is authorized to
634	undertake and facilities or property of any nature for the use
635	of the district to carry out any of the purposes of this act.
636	(20) To regulate the supply and level of water within the
637	district; to divert waters from one area, lake, pond, river,
638	stream, basin, or drainage or water flood control facility to
639	any other area, lake, pond, river, stream, basin, or drainage
640	and water flood control facility; to regulate control and
641	restrict the development and use of natural or artificial
642	streams or bodies of water, lakes, or ponds; and to take all
643	measures determined by the board to be necessary or desirable to
644	prevent or alleviate land erosion. The powers granted to the
645	district by this subsection shall be concurrent within the
646	boundaries of the district with other public bodies, agencies,
647	or authorities as may be authorized by law. The district is
648	eligible to receive moneys, disbursements, and assistance from
649	the state available to flood control or water management
650	districts and the navigation districts or agencies.
651	(21) To own, acquire, construct, reconstruct, equip,
652	operate, maintain, extend, and improve water systems and sewer
653	systems or combined water and sewer systems; to regulate the use
654	of sewers and the supply of water within the district and to
655	prohibit or regulate the use and maintenance of outhouses,
656	privies, septic tanks, or other sanitary structures or
657	appliances within the district; to prescribe methods of
658	pretreatment of wastes not amenable to treatment with domestic
659	sewage before accepting such wastes for treatment and to refuse
660	to accept such wastes when not sufficiently pretreated as may be
661	prescribed, and to prescribe penalties for the refusal of any
662	person or corporation to so pretreat such wastes; to sell or
663	otherwise dispose of the effluent, sludge, or other byproducts
664	as a result of sewage treatment; and to construct and operate
665	connecting, intercepting, or outlet sewers and sewer mains and
666	pipes and water mains, conduits, or pipelines in, along, or
667	under any street, alleys, highways, or other public places or
668	ways within or without the district, when deemed necessary or
669	desirable by the board. The plans for any water or sewer system
670	shall be subject to the approval of the State Board of Health.
671	(22) To own, acquire, construct, operate, and maintain
672	parks and facilities for indoor and outdoor recreation,
673	cultural, and educational uses including buildings and equipment
674	for such uses, playgrounds, picnic grounds, camping facilities,
675	and water recreation facilities within or without the district.
676	(23) To issue general obligation bonds, revenue bonds,
677	assessment bonds, or any other bonds or obligations authorized
678	by the provisions of this act or any other law, or any
679	combination of the foregoing, to pay all or part of the cost of
680	the acquisition, construction, reconstruction, extension,
681	repair, improvement, maintenance, or operation of any project or
682	combination of projects, to provide for any facility, service,
683	or other activity of the district and to provide for the
684	retirement or refunding of any bonds or obligations of the
685	district, or for any combination of the foregoing purposes.
686	(24) To build, install, maintain, and operate
687	streetlights.
688	(25) To require that all new and existing public and
689	private utilities and services used for local distribution
690	purposes, excluding primary feeders, be constructed underground;
691	to construct, alter, and maintain said underground utilities;
692	and, to the extent allowed by law, to regulate and restrict by
693	appropriate resolution the location, type, construction, and
694	maintenance by others of said underground utilities.
695	(26) To require every landowner within the district to
696	maintain his or her respective property in a neat and attractive
697	condition, free of high grass, weeds, underbrush, and refuse; to
698	regulate and restrict by appropriate resolution the maintenance
699	thereof; to mow and maintain said property on the landowner’s
700	failure to do so; and to impose, assess, collect, and place a
701	lien upon such property for the cost and expense of mowing and
702	maintenance by the district.
703	(27) To exercise any and all other powers conferred upon
704	drainage districts by chapter 298, Florida Statutes.
705	Section 11. Seal.--The official seal of the district shall
706	bear the legend Spring Lake Improvement District, Highlands
707	County, Florida, Seal, Established 1971.
708	Section 12. Fiscal year.--The board by resolution shall
709	establish the fiscal year for the district.
710	Section 13. Annual budget.--Prior to May 15th of each year
711	after the effective date of this act, the secretary of the
712	district shall prepare a proposed budget to be submitted to the
713	board for their approval. The proposed budget shall include an
714	estimate of all necessary expenditures of the district for the
715	next ensuing fiscal year and as estimate of income to the
716	district from the taxes and assessments provided in this act.
717	The board shall consider the proposed budget item by item and
718	may either approve the budget as proposed by the district
719	manager or modify the same in part or in whole. The board shall
720	indicate their approval of the budget by resolution, which
721	resolution shall provide for a hearing on the budget as
722	approved. Notice of the hearing on the budget shall be published
723	in a newspaper in general circulation within the district in
724	Highlands County once a week for 2 consecutive weeks; providing
725	that the second publication shall not be less than 7 days after
726	the first publication. The notice shall be directed to all
727	landowners in the district and shall state the purpose of the
728	meeting. The notice shall further contain a designation of the
729	date, time, and place of the public hearing, which shall be not
730	less than 7 days after the second publication. At the time and
731	place designated in the notice, the board shall hear all
732	objections to the budget as proposed, and make such changes as
733	the board deems necessary. At the conclusion of the budget
734	hearing the board shall, by resolution, adopt the budget as
735	finally approved by the board.
736	Section 14. Notice and call of meetings; landowners;
737	quorum; adjournments; representation at meetings; taking action
738	without meeting.--
739	(1) The board shall publish notice of all meetings of
740	landowners once a week for 2 consecutive weeks prior to such
741	meeting in a newspaper in Highlands County in general
742	circulation within the district. Meetings of landowners shall be
743	held in a public place, or any other place made available for
744	the purpose of such meeting in the Highlands County Courthouse
745	and the place, date, and hour of holding such meeting and the
746	purpose thereof shall be stated in the notice. Landowners
747	present in person or by proxy, shall constitute a quorum at any
748	meeting of the landowners; provided that, irrespective of the
749	number of acres represented, there shall be a minimum of five
750	landowners owning separate parcels of land at each meeting.
751	(2) The board may call special meetings of the landowners
752	at any time to receive reports of the board or for each other
753	purpose as the board may determine. A special meeting of the
754	landowners may also be called at any time upon notice as
755	provided hereinabove at the written request of the owners of not
756	less than 25 percent in acreage of the land within the district
757	for the purpose of taking any lawful action by the landowners of
758	the district. Such special meeting shall be called by any court
759	of competent jurisdiction in the event that the board fails to
760	do so upon request as provided in the preceding sentence. Except
761	as otherwise provided in section 6 of this act with respect to
762	the election of supervisors, action taken at a meeting of the
763	landowners shall be by affirmative vote of the owners of at
764	least a majority in acreage of the land within the district
765	represented at such meeting.
766	(3) At any meeting of the landowners, guardians may
767	represent their wards; executors and administrators may
768	represent the estate of deceased persons; trustees may represent
769	lands held by them in trust; and private corporations may be
770	represented by their duly authorized proxy. All landowners,
771	including guardians, executors, administrators, trustees and
772	corporations, may be represented and vote by proxy.
773	Section 15. Water control plan; proceedings thereof.--The
774	board may proceed to adopt a water control plan as provided in
775	chapter 298, Florida Statutes, or as provided in this section,
776	in which case the following shall apply:
777	(1) The board shall cause to be made by the chief engineer
778	or such other engineer or engineers as the board may employ for
779	that purpose, a complete and comprehensive plan for the drainage
780	and reclamation of the lands located within the district. The
781	engineer or engineers designated by the board to make said plan
782	shall make all necessary surveys of the lands within the
783	boundary lines of said district and of all lands adjacent
784	thereto that will be improved or reclaimed in part or in whole
785	by any system of drainage that may be outlined and adopted, and
786	shall make a report in writing to the board with maps and
787	profiles of said surveys, which report shall contain a full and
788	complete plan for drainage and reclaiming the lands located
789	within the district from overflow or damage by water, with the
790	length, width, and depth of such canals, ditches, dikes, or
791	levees or other works as may be necessary in conjunction with
792	any canals, drains, ditches, dikes, levees, or other works
793	heretofore constructed by any other drainage or reclamation
794	district, or any other person or persons, or which may hereafter
795	be built by any or either of such agencies that may be necessary
796	or which can be advantageously used in such plan and also an
797	estimate of the cost of carrying out and completing the plan of
798	reclamation, including the cost of superintending the same and
799	all incidental expenses in connection therewith.
800	(2) Upon the completion of such plan, the board shall hold
801	a hearing thereon to hear objections thereto and shall give
802	notice of the time and place fixed for such hearing by
803	publication once each week for 2 consecutive weeks in a
804	newspaper published in Highlands County of general circulation
805	in the district, and shall permit the inspection of said plan at
806	the office of the district by all persons interested. All
807	objections to said plan shall be filed at or before the time
808	fixed in said notice for the hearing and shall be in writing.
809	(3) After said hearing the board shall consider the
810	proposed plan and any objections thereto, and may modify,
811	reject, or adopt the plan, or may continue the hearing to a day
812	certain for further consideration of the proposed plan or
813	modifications thereof.
814	(4) When the board shall approve a plan, a resolution
815	shall be adopted and a certified copy thereof shall be filed in
816	the office of the secretary and incorporated into the records of
817	the district.
818	(5) The water control plan may be altered in detail from
819	time to time until the appraisal record herein provided is
820	filed, but not in such manner as materially to affect the
821	conditions of its adoption. After the appraisal record has been
822	filed, no alterations of the plan shall be made except as
823	provided by this act.
824	(6) Within 20 days after the final adoption of the plan by
825	the board, the secretary of the district shall prepare and
826	transmit a certified copy thereof to the clerk of the circuit
827	court and at the same time the board shall file with said clerk
828	a petition that the said court appoint three commissioners to
829	appraise the lands to be acquired for right-of-way, holding
830	basins, and other drainage works of the district and to assess
831	benefits and damages accruing to all lands within the district
832	by reason of the execution of the plan. Immediately after the
833	filing of such petition the judge of said court in whose
834	division the petition shall have been assigned shall by an order
835	appoint three commissioners, who shall be freeholders residing
836	within the state, and who shall not be landowners in said
837	district, nor of kin within the fourth degree of consanguinity
838	to any person owning land in said district. A majority of said
839	commissioners shall constitute a quorum and shall control the
840	action of the commissioners on all questions.
841	(7) Immediately upon the filing of said order of
842	appointment, the secretary of the district shall notify each of
843	said commissioners of his or her appointment, and in the said
844	notice he or she shall state the time and place for the first
845	meeting of said commissioners. The secretary of the district, or
846	his or her deputy, shall attend such meeting and shall furnish
847	to said commissioners a complete list of lands embraced in the
848	district, or adjacent thereto, that will be affected by the
849	execution of the plan. The secretary shall also furnish to the
850	commissioners a copy of the plan and such other papers,
851	documents and information as the commissioners require. The
852	commissioners at the meeting shall each take and subscribe to an
853	oath that he or she will faithfully and impartially discharge
854	his or her duties as such commissioner and make a true report of
855	the work performed by such commissioners, and shall elect one of
856	their number as chair. The secretary of the district, or his or
857	her deputy, shall be ex officio secretary to the commissioners,
858	and the attorney for the district, and other agents and
859	employees thereof, shall cooperate with the commissioners and
860	furnish to them such advice, assistance, and cooperation as they
861	shall require.
862	(8) Immediately after qualifying as provided in the
863	previous paragraph, the commissioners shall commence the
864	performance of their duties. The chief engineer, or one of his
865	or her assistants, shall accompany said commissioners when
866	engaged in the discharge of their duties and shall render his or
867	her opinion in writing when called for. Said commissioners shall
868	proceed to view the premises and determine the value of the
869	lands within or without the district to be acquired and used for
870	rights-of-way, holding basins, and other works described in the
871	plan and they shall appraise all benefits and damages which will
872	accrue to all lands by reason of the execution of the plan. The
873	commissioners in appraising benefits to lands, public highways,
874	railroads, and other rights-of-way shall not consider what
875	benefits will be derived by such property after other ditches,
876	improvements, or other plans shall have been constructed, but
877	they shall appraise only such benefits as will be derived from
878	the construction of the works and improvements described in the
879	plan or as the same may afford an outlet for drainage or
880	protection from overflow of such property. The commissioners
881	shall give due consideration and credit to any other drainage
882	works which have already been constructed and which afford
883	partial or complete protection to any tract or parcel of land
884	within the district. The public highways, railroads, and other
885	rights-of-way shall be appraised according to the increased
886	physical efficiency and decreased maintenance cost of roadways
887	by reason of the improvements. The commissioners shall have no
888	power to change the plan. The commissioners shall prepare a
889	report of their findings, which shall be arranged in tabular
890	form, the columns of which shall be headed as follows: column 1
891	“Owner of Property Appraised”; column 2 “Description of Property
892	Appraised”; column 3 “Number of Acres Appraised”; column 4
893	“Amount of Benefits Appraised”; column 5 “Amount of Damages
894	Appraised"; column 6 “Number of Acres to be Taken for Rights-of-
895	way, Holding Basins, etc.”; and column 7 “Value of Property to
896	be Taken.” They shall also, by and with the advice of the chief
897	engineer, estimate the cost of the works described in the plan
898	of reclamation, which estimate shall include the cost of
899	property required for rights-of-way, holding basins, and other
900	works, the probable expense of organization and administration
901	as estimated by the board of supervisors, and all of the
902	expenses of the district during the period of executing the
903	plan. Before appraisals of compensation and damages are made,
904	the board may report to the commissioners the parcels of land it
905	may wish to purchase and for which it may wish appraisals to be
906	made, both for easement and for purchase in fee simple, and the
907	board may specify the particular purpose for which, and the
908	extent to which, an easement in any property is desired,
909	describing definitely such purpose and extent. Wherever so
910	instructed by the board, the commissioners shall appraise lands
911	which it may be necessary or desirable for the district to own
912	and when so requested by the board they shall also appraise both
913	the total value of the land and also the damages due to any
914	easement required for the purposes of the district.
915	(9) The report of the commissioners shall be signed by at
916	least a majority of the commissioners and filed in the office of
917	the clerk of the circuit court of Highlands County. Each
918	commissioner shall be paid $100 per day for his or her services
919	and necessary expenses in addition thereto.
920	(10) Upon the filing of the report of the commissioners,
921	the clerk shall give notice thereof by causing publication to be
922	made once a week for 2 consecutive weeks in a newspaper
923	published in Highlands County and of general circulation in the
924	district. It shall not be necessary for the clerk to name the
925	parties interested, nor to describe separate lots or tracts of
926	land giving said notice, but it shall be sufficient to publish
927	the said notice in the following form:
928	“NOTICE OF FILING COMMISSIONERS’ REPORT FOR SPRING
929	LAKE IMPROVEMENT DISTRICT.
930	Notice is hereby given that the Commissioners
931	heretofore appointed to appraise benefits and damages
932	to property and lands located within Spring Lake
933	Improvement District in the State of Florida and to
934	appraise the cash value of the land necessary to be
935	taken for rights-of-way, holding basins, and other
936	works of said district did file their report in the
937	office of the undersigned Clerk of the Circuit Court,
938	upon the ______ day of ________________, ___, and you,
939	and each of you, are hereby notified that you may
940	examine said report and file exceptions to same on or
941	before the ______ day of _________________, ____
942	(which date shall be not less than twenty-eight (28)
943	days nor more than thirty (30) days from the first
944	date of publication).
945	_____________________________
946	Clerk of the Circuit Court of
947	Highlands County, Florida”___
948
949	The drainage district or any owner of land or other property to
950	be affected by said report may file exception to any part, or
951	all, of the report of said commissioners within the time
952	specified in the notice prescribed in the preceding paragraph.
953	All exceptions shall be heard and determined by the court. If no
954	exceptions are filed, or if it is shown, upon the hearing of all
955	of said exceptions, that the estimated cost of construction of
956	improvements contemplated in the plan is less than the benefits
957	assessed against the lands in said district, the court shall
958	approve and confirm said commissioners’ report; but, if the
959	court upon hearing the objections filed, finds that any or all
960	such objections should be sustained, it shall order the report
961	changed to conform with such findings, and when so changed the
962	court shall approve and conform such report and enter its decree
963	accordingly. The court shall adjudge and apportion the costs
964	incurred by the exceptions filed, and shall condemn any land or
965	other property, that is shown by the report of the commissioners
966	to be needed for rights-of-way, holding basins, or other works,
967	following the procedure provided in chapters 73 and 74, Florida
968	Statutes; provided, however, that any property owner may accept
969	the assessment of damages in his or her favor made by the
970	commissioners, or acquiesce in their failure to assess damages
971	in his or her favor, and shall be construed to have done so,
972	unless he or she gives the supervisors of the district, on or
973	before the time shall have expired for filing exceptions, as
974	provided in this act, notice in writing that he or she demands
975	an assessment of his or her damages by a jury; in which event
976	the supervisors of the district shall institute in the circuit
977	court of Highlands County an action to condemn the lands and
978	other property that must be taken or damaged in the making of
979	such improvements, with the right and privilege of paying into
980	court a sum to be fixed by the circuit court or judge, and
981	proceeding with the work, before the assessment by the jury;
982	provided, any person or party interested may prosecute and
983	appeal to the appropriate district court of appeal in the manner
984	and within the time provided by the Florida appellate rules.
985	(11) The Clerk of the Circuit Court of Highlands County
986	shall transmit a certified copy of the court decree and copy of
987	the commissioners’ report, as confirmed or amended by the court,
988	to the secretary of the board, and such clerk shall receive a
989	fee of $5 for receiving, filing, and preserving same as a
990	permanent record.
991	Section 16. Adoption, revision, and revocation of water
992	control plan.--In addition to and not in limitation of its
993	powers to provide for and adopt a water control plan provided in
994	section 15 herein and under section 298, Florida Statutes, and
995	amendments thereto, the board may at any time and from time to
996	time adopt, revoke, or modify in whole or in part, any plan or
997	any plan providing for the drainage of lands within the
998	district, and may provide for such new and additional drainage
999	facilities, canals, ditches, levees, and other works as the
1000	board may determine. In connection with the revision of any plan
1001	or the providing of any new or additional drainage facilities,
1002	canals, ditches, levees, or other works, or in the event the
1003	total taxes and assessments theretofore levied or the funds
1004	derived from the sale of bonds are insufficient to pay the cost
1005	of any drainage works, benefits may be reassessed, additional
1006	assessments made, and taxes levied in accordance with the
1007	procedures provided in this act or in chapter 298, Florida
1008	Statutes. The board may at any time approve and make effective
1009	technical changes or modifications in any plan or drainage not
1010	affecting assessed benefits, levy of taxes, or the security of
1011	bondholders.
1012	Section 17. Assessing land for reclamation; apportionment
1013	of tax; lands belonging to state assessed; drainage tax
1014	record.--After the lists of lands, with the assessed benefits
1015	and the decree and judgment of court, have been filed in the
1016	office of the clerk of the circuit court as provided in section
1017	15, then the board shall, without any unnecessary delay, levy a
1018	tax of such portion of said lands in the district to which
1019	benefits have been assessed, as may be found necessary by the
1020	board of supervisors to pay the costs of the completion of the
1021	proposed works and improvements, as shown in said plan and in
1022	carrying out the objects of said district; and, in addition
1023	thereto, 10 percent of said total amount for emergencies. The
1024	said tax shall be apportioned to, and levied on, each tract of
1025	land in said district in proportion to the benefits assessed,
1026	and not in excess thereof; and in case bonds are issued, as
1027	provided in this chapter, a tax shall be levied in a sum not
1028	less than an amount 90 percent of which shall be equal to the
1029	principal of said bonds. The amount of bonds to be issued for
1030	paying the cost of the works as set forth in the plan shall be
1031	ascertained and determined by the board, provided, however, that
1032	the total amount of all bonds to be issued by the district shall
1033	in no case exceed 90 percent of the benefits assessed upon the
1034	lands of the district. The amount of the interest (as estimated
1035	by said board), which will accrue on such bonds, shall be
1036	included and added to the said tax, but the interest to accrue
1037	on account of the issuing of said bonds shall not be construed
1038	as a part of the costs of construction in determining whether or
1039	not the expenses and costs of making said improvements are equal
1040	to, or in excess of, the benefits assessed. The secretary of the
1041	board of supervisors, as soon as said total tax is levied,
1042	shall, at the expense of the district, prepare a list of all
1043	taxes levied, in the form of a well-bound book, which book shall
1044	be endorsed and named “DRAINAGE TAX RECORD OF SPRING LAKE
1045	IMPROVEMENT DISTRICT, HIGHLANDS COUNTY, FLORIDA,” which
1046	endorsement shall be printed or written at the top of each page
1047	in said book, and shall be signed and certified by the president
1048	and secretary of the board, attested by the seal of the
1049	district, and the same shall thereafter become a permanent
1050	record in the office of said secretary.
1051	Section 18. Prepayment of taxes or assessments.--The board
1052	may provide that any tax or assessment may be paid at any time
1053	before due, together with the interest accrued thereon to the
1054	date of prepayment and any prepayment premiums or penalties, if
1055	such prior payment shall be permitted by the proceedings
1056	authorizing any bonds or other obligations for the payment of
1057	which special assessments have been pledged or taxes levied.
1058	Section 19. Tax liens.--All taxes of the district provided
1059	for in this act or chapter 298, Florida Statutes, together with
1060	all penalties for default in the payment of the same and all
1061	costs in collecting the same including reasonable attorney's
1062	fees fixed by the court and taxed as cost in the action brought
1063	to enforce payment, shall from January 1 for each year the
1064	property is liable to assessment and until paid constitute a
1065	lien of equal dignity with the liens for state and county taxes
1066	and other taxes of equal dignity with state and county taxes
1067	upon all the lands against which such taxes shall be levied. A
1068	sale of any of the real property within the district for state
1069	and county or other taxes shall not operate to relieve or
1070	release the property so sold from the lien for subsequent
1071	district taxes or installments of district taxes which lien may
1072	be enforced against such property as though no such sale thereof
1073	had been made. The provisions of section 194.171, Florida
1074	Statutes, and amendments thereto shall be applicable to district
1075	taxes with the same force and effect as if said provisions were
1076	expressly set forth in this act.
1077	Section 20. Issuance of bond anticipation notes.--In
1078	addition to the other powers provided for in this act and not in
1079	limitation thereof, the district shall have the power, at any
1080	time and from time to time after the issuance of any bonds of
1081	the district shall have been authorized, to borrow money for the
1082	purposes for which such bonds are to be issued in anticipation
1083	of the receipt of the proceeds of the sale of such bonds and to
1084	issue bond anticipation notes in a principal sum not in excess
1085	of the authorized maximum amount of such bond issue. Such notes
1086	shall be in such denomination or denominations, bear interest at
1087	such rate as the board may determine not to exceed 10 percent
1088	per annum, mature at such time or times not later than 5 years
1089	from the date of issuance, and be in such form and executed in
1090	such manner as the board shall prescribe. Such notes may be sold
1091	at either public or private sale or, if such notes shall be
1092	renewal notes, may be exchanged for notes then outstanding on
1093	such terms as the board shall determine. Such notes shall be
1094	paid from the proceeds of such bonds when issued. The board may
1095	in its discretion, in lieu of retiring the notes by means of
1096	bonds, retire them by means of current revenues or from any
1097	taxes or assessments levied for the payment of such bonds, but
1098	in such event a like amount of the bonds authorized shall not be
1099	issued.
1100	Section 21. Short-term borrowing.--The district at any
1101	time may obtain loans, in such amount and on such terms and
1102	conditions as the board may approve, for the purpose of paying
1103	any of the expenses of the district or any costs incurred or
1104	that may be incurred in connection with any of the projects of
1105	the district, which loans shall have a term not exceeding 2
1106	years from the date of issuance thereof, and may be renewable
1107	for a like term or terms, shall bear such interest as the board
1108	may determine, not to exceed 10 percent per annum, and may be
1109	payable from and secured by a pledge of such funds, revenues,
1110	taxes, and assessments as the board may determine. For the
1111	purpose of defraying such costs and expenses, the district may
1112	issue negotiable notes, warrants, or other evidences of debt
1113	signed on behalf of the district by any one of the board duly
1114	authorized by the board, such notes or other evidences of
1115	indebtedness to be payable at such times, to bear such interest
1116	as the board may determine not to exceed 10 percent per annum,
1117	and to be sold or discounted at such price or prices and on such
1118	terms as the board may deem advisable. The board shall have the
1119	right to provide for the payment thereof by pledging the whole
1120	or any part of the funds, revenues, taxes, and assessments of
1121	the district. The approval of the qualified electors who are
1122	freeholders residing in the district shall not be necessary
1123	except where required by the Florida Constitution.
1124	Section 22. Issuance of bonds.--In the discretion of the
1125	board, any issue of bonds may be secured by a trust agreement by
1126	and between the district and a corporate trustee or trustees,
1127	which may be any trust company or bank having the powers of a
1128	trust company within or without the state. The resolution
1129	authorizing the issuance of the bonds or such trust agreement
1130	may pledge the revenues to be received from any projects of the
1131	district and may contain such provisions for protecting and
1132	enforcing the rights and remedies of the bondholders as the
1133	board may approve, including, without limitation, covenants,
1134	setting forth the duties of the district in relation to the
1135	acquisition, construction, reconstructions, improvements,
1136	maintenance, repair, operation, and insurance of any projects,
1137	the fixing and revising of the rates, fees, and charges, and the
1138	custody, safeguarding, and application of all moneys, and for
1139	the employment of counseling engineers in connection with such
1140	acquisition, construction, reconstruction, improvement,
1141	maintenance, repair, or operation. It shall be lawful for any
1142	bank or trust company incorporated under the laws of the state
1143	which may act as a depository of the proceeds of bonds or of
1144	revenues to furnish such indemnifying bonds or to pledge such
1145	securities as may be required by the district. Such resolution
1146	or trust agreement may set forth the rights and remedies of the
1147	bondholders and of the trustee, if any, and may restrict the
1148	individual right of action by bondholders. The board may provide
1149	for the payment of the proceeds of the sale of the bonds and the
1150	revenues of any project to such officer, board, or depository as
1151	it may designate for the custody thereof, and for the method of
1152	disbursement thereof with such safeguards and restrictions as it
1153	may determine. All expenses incurred in carrying out the
1154	provisions of such resolution or trust agreement may be treated
1155	as party of the cost of operation of the project to which such
1156	trust agreement pertains.
1157	Section 23. Sale of bonds.--Bonds may be sold in blocks or
1158	installments at different times, or an entire issue or series
1159	may be sold at one time. Bonds may be sold at public or private
1160	sale after such advertisement, if any, as the board may deem
1161	advisable but not in any event at less than 90 percent of the
1162	par value thereof, together with accrued interest thereon. Bonds
1163	may be sold or exchanged for refunding bonds. Special assessment
1164	and revenue bonds may be delivered as payment by the district of
1165	the purchase price or lease of any project or part thereof, or a
1166	combination of projects or parts thereof, or as the purchase
1167	price or exchanged for any property, real, personal, or mixed,
1168	including franchises, or services rendered by any contractor,
1169	engineer or other person, all at one time or in blocks from time
1170	to time, in such manner and upon such terms as the board in its
1171	discretion shall determine. The price or prices for any bonds
1172	sold, exchanged, or delivered may be:
1173	(1) The money paid for the bonds.
1174	(2) The principal amount, plus accrued interest to the
1175	date of redemption or exchange, or outstanding obligations
1176	exchanged for refunding bonds.
1177	(3) In the case of special assessment or revenue bonds,
1178	the amount of any indebtedness to contractors or other person
1179	paid with such bonds, or the fair value of any properties
1180	exchanged for the bonds, as determined by the board.
1181	Section 24. Authorization and form of bonds.--Bonds may be
1182	authorized by resolution or resolutions of the board, which
1183	shall be adopted by a majority of all the members thereof then
1184	in office. Such resolution or resolutions may be adopted at the
1185	same meeting at which they are introduced, and need not be
1186	published or posted. The board may by resolution authorize the
1187	issuance of bonds, fix the aggregate amount of bonds to be
1188	issued, the purpose or purposes for which the moneys derived
1189	therefrom shall be expended, the rate or rates of interest, not
1190	to exceed 10 percent per annum, the denomination of the bonds,
1191	whether or not the bonds are to be issued in one or more series,
1192	the date or dates of maturity, which shall not exceed 40 years
1193	from their respective dates of issuance, the medium of payment,
1194	the place or places within or without the state where payment
1195	shall be made, registration privileges, redemption terms and
1196	privileges (whether with or without premium), the manner of
1197	execution, the form of the bonds including any interest coupons
1198	to be attached thereto, the manner of execution of bonds and
1199	coupons, and any and all other terms, covenants, and conditions
1200	thereof, and the establishment of revenue or other funds. Such
1201	authorizing resolution may further provide that such bonds may
1202	be executed manually or by engraved, lithographed, or facsimile
1203	signature, provided that where signatures are engraved,
1204	lithographed, or facsimile no bond shall be valid unless
1205	countersigned by a registrar or other officer designated by
1206	appropriate resolution of the board. The seal of the district
1207	may be affixed, lithographed, engraved, or otherwise reproduced
1208	in facsimile on such bonds. In case any officer whose signature
1209	shall appear on any bonds or coupons shall cease to be such
1210	officer before the delivery of such bonds, such signature or
1211	facsimile shall nevertheless be valid and sufficient for all
1212	purposes the same as if he or she had remained in office until
1213	such delivery.
1214	Section 25. Interim certificates; replacement
1215	certificates.--Pending the preparation of definitive bonds, the
1216	board may issue interim certificates or receipts or temporary
1217	bonds, in such form and with such provisions as the board may
1218	determine, exchangeable for definitive bonds when such bonds
1219	shall have been executed and are available for delivery. The
1220	board may also provide for the replacement of any bond which
1221	shall become mutilated or be lost or destroyed.
1222	Section 26. Negotiability of bonds.--Any bond issued under
1223	this act and any interim certificate or receipt or temporary
1224	bond shall, in the absence of an express recital on the face
1225	thereof that it is nonnegotiable, be fully negotiable and shall
1226	be and constitute negotiable instruments within the meaning and
1227	for all purposes of the law merchant and the laws of Florida.
1228	Section 27. Defeasance.--The board may make such provision
1229	with respect to the defeasance of the right, title, and interest
1230	of the holders of any of the bonds and obligations of the
1231	district in any revenues, funds, or other properties by which
1232	such bonds are secured as the board deems appropriate and,
1233	without limitation on the foregoing, may provide that when such
1234	bonds or obligations become due and payable or shall have been
1235	called for redemption, and the whole amount of the principal and
1236	interest and premium, if any, due and payable upon the bonds or
1237	obligations then outstanding shall be paid, or sufficient moneys
1238	or direct obligations of the United States Government the
1239	principal of and the interest on which when due will provide
1240	sufficient moneys, shall be held or deposited in trust for such
1241	purpose, and provision shall also be made for paying all other
1242	sums payable in connection with such bonds or other obligations,
1243	then and in such event the right, title, and interest of the
1244	holders of the bonds in any revenues, funds, or other properties
1245	by which such bonds are secured shall thereupon cease,
1246	determine, and become void, and the board may apply any surplus
1247	in any sinking fund established in connection with such bonds or
1248	obligations and all balances remaining in all other funds or
1249	accounts other than money held for the redemption or payment of
1250	the bonds or other obligations to any lawful purpose of the
1251	district as the board shall determine.
1252	Section 28. Issuance of additional bonds.--If the proceeds
1253	of any bonds shall be less than the cost of completing the
1254	project in connection with which such bonds are issued, the
1255	board may authorize the issuance of additional bonds, upon such
1256	terms and conditions as the board may provide in the resolution
1257	authorizing the issuance thereof, but only in compliance with
1258	the resolution or other proceedings authorizing the issuance of
1259	the original bonds.
1260	Section 29. Refunding bonds.--The district shall have the
1261	power to issue bonds to provide for the retirement or refunding
1262	of any bonds or obligations of the district that at the time of
1263	such issuance are or subsequently thereto become due and
1264	payable, or that at the time of issuance have been called or are
1265	or will be subject to call for redemption within 10 years
1266	thereafter, or the surrender of which can be procured from the
1267	holders thereof at prices satisfactory to the board. Refunding
1268	bonds may be issued at any time when in the judgment of the
1269	board such issuance will be advantageous to the district. No
1270	approval of the qualified electors who are freeholders residing
1271	in the district shall be required for the issuance of refunding
1272	bonds except in cases where such approval is required by the
1273	Florida Constitution. The board may by resolution confer upon
1274	the holders of such refunding bonds all rights, powers, and
1275	remedies to which the holders would be entitled if they
1276	continued to be the owners and had possession of the bonds for
1277	the refinancing of which said refunding bonds are issued,
1278	including, but not limited to, the preservation of the lien of
1279	such bonds on the revenues of any project or on pledged funds,
1280	without extinguishment, impairment, or diminution thereof. The
1281	provisions of this act pertaining to bonds of the district
1282	shall, unless the context otherwise requires, govern the
1283	issuance of refunding bonds, the form and other details thereof,
1284	the rights of the holders thereof, and the duties of the board
1285	with respect to the same.
1286	Section 30. Revenue bonds.--
1287	(1) The district shall have the power to issue revenue
1288	bonds from time to time without limitation as to amount. Such
1289	revenue bonds may be secured by or payable from the gross or net
1290	pledge of the revenues to be derived from any project or
1291	combination of projects, from the rates, fees, or other charges
1292	to be collected from the users of any project or projects, from
1293	any revenue-producing undertaking or activity of the district,
1294	or from any other source or pledged security. Such bonds shall
1295	not constitute an indebtedness of the district, and the approval
1296	neither of the qualified electors nor of the qualified electors
1297	who are freeholders shall be required unless such bonds are
1298	additionally secured by the full faith and credit and taxing
1299	power of the district.
1300	(2) Any two or more projects may be combined and
1301	consolidated into a single project, and may thereafter be
1302	operated and maintained as a single project. The revenue bonds
1303	authorized herein may be issued to finance any one or more such
1304	projects, regardless whether or not such projects have been
1305	combined and consolidated into a single project. If the board
1306	deems it advisable, the proceedings authorizing such revenue
1307	bonds may provide that the district may thereafter combine the
1308	projects then being financed or theretofore financed with other
1309	projects to be subsequently financed by the district, and that
1310	revenue bonds to be thereafter issued by the district shall be
1311	on parity with the revenue bonds then being issued, all on such
1312	terms, conditions, and limitations as shall be provided, and may
1313	further provide that the revenues to be derived from the
1314	subsequent projects shall at the time of the issuance of such
1315	parity revenue bonds be also pledged to the holders of any
1316	revenue bonds theretofore issued to finance the revenue
1317	undertakings which are later combined with such subsequent
1318	projects. The district may pledge for the security of the
1319	revenue bonds a fixed amount, without regard to any fixed
1320	proportion of the gross revenues of any project.
1321	Section 31. General obligations bonds.--
1322	(1) The district shall have the power from time to time to
1323	issue general obligation bonds in an aggregate principal amount
1324	of bonds outstanding at any one time not in excess of 35 percent
1325	of the assessed value of the taxable property within the
1326	district as shown on the pertinent tax records at the time of
1327	the authorization of the general obligation bonds for which the
1328	full faith and credit of the district is pledged. Except for
1329	refunding bonds, no general obligation bonds shall be issued
1330	unless the issuance thereof shall have been approved at an
1331	election of freeholders held in accordance with the requirements
1332	for such election as prescribed by the Constitution of Florida.
1333	Such elections shall be called to be held in the district by the
1334	Board of County Commissioners of Highlands County upon the
1335	request of the board of the district. The expenses of calling
1336	and holding such referendum elections shall be borne by the
1337	district and the district shall reimburse the county for any
1338	expenses incurred in calling or holding such elections. In the
1339	alternative, at the option of the board, the board may make such
1340	other provision for the registration of such qualified electors
1341	who are freeholders and the calling and holding of such
1342	elections as the board may from time to time deem appropriate.
1343	(2) The district may pledge its full faith and credit for
1344	the payment of the principal and interest on such general
1345	obligations bonds, and for any reserve or other funds provided
1346	therefor, and may unconditionally and irrevocably pledge itself
1347	to levy ad valorem taxes on all taxable property in the
1348	district, to the extent necessary for the payment thereof,
1349	without limitations as to rate or amount.
1350	(3) If the board shall determine to issue general
1351	obligation bonds for more than one different purpose, the
1352	approval of the issuance of the bonds for each and all such
1353	purposes may be submitted to the freeholders on one and the same
1354	ballot. The failure of the freeholders to approve the issuance
1355	of bonds for any one or more purposes shall not defeat the
1356	approval of bonds for any purpose which shall be approved by the
1357	freeholders.
1358	Section 32. Bonds as legal investment or
1359	security.--Notwithstanding any provisions of any other law to
1360	the contrary, all bonds issued under the provisions of this act
1361	shall constitute legal investments for savings banks, banks,
1362	trust companies, insurance companies, executors, administrators,
1363	trustees, guardians, and other fiduciaries, and for any board,
1364	body, agency, instrumentality, county, municipality, or other
1365	political subdivision of the state, and shall be and constitute
1366	securities which may be deposited by bands or trust companies as
1367	security for deposits of state, county, municipal, or other
1368	public funds, or by insurance companies as required or voluntary
1369	statutory deposits.
1370	Section 33. Covenants.--Any resolution authorizing the
1371	issuance of bonds may contain such covenants as the board may
1372	deem advisable and all such covenants shall constitute valid and
1373	legally binding and enforceable contracts between the district
1374	and the bondholders, regardless of the time of issuance thereof.
1375	Such covenants may include, without limitation, covenants
1376	concerning the disposition of the bond proceeds; the use and
1377	dispositions of project revenues; the pledging of revenues,
1378	taxes, and assessments; the obligations of the district with
1379	respect to the operation of the project and the maintenance of
1380	adequate project revenues; the issuance of additional bonds; the
1381	appointment, powers, and duties of trustees and receivers; the
1382	acquisition of outstanding bonds and obligations; restrictions
1383	on the establishing of competing projects or facilities;
1384	restrictions on the sale or disposal of the assets and property
1385	of the district; the priority of assessment liens; the priority
1386	of claims by bondholders on the taxing power of the district;
1387	the maintenance of deposits to assure the payment of revenues by
1388	users of district facilities and services; the discontinuance of
1389	district services by reason of delinquent payments; acceleration
1390	upon default; the execution of necessary instruments; the
1391	procedure for amending or abrogating covenants with the
1392	bondholders; and such other covenants as may be deemed necessary
1393	or desirable for the security of the bondholders.
1394	Section 34. Validity of bonds; validation proceedings.--
1395	(1) Any bonds issued by the district shall be
1396	incontestable in the hands of bone fide purchasers or holders
1397	for value and shall not be invalid because of any irregularity
1398	or defects in the proceedings for the issue and sale thereof.
1399	Prior to the issuance of any bonds, the district may, but is not
1400	required to, publish a notice at least once in a newspaper or
1401	newspapers published or of general circulation in Highlands
1402	County and within the district stating the date of adoption of
1403	the resolution authorizing such obligations the amount, the
1404	maximum rate of interest and maturity of such obligations, and
1405	the purpose in general terms for which such obligations are to
1406	be issued, and further stating that any action or proceeding
1407	questioning the validity of such obligations or of the
1408	proceedings authorizing the issuance thereof, or of any of the
1409	covenants made therein, must be instituted within 20 days after
1410	the first publication of such notice, or the validity of such
1411	obligations, proceedings and covenants shall not be thereafter
1412	questioned in any county whatsoever. If no such action or
1413	proceeding is so instituted within such 20-day period, then the
1414	validity of such obligations, proceedings, and covenants shall
1415	be conclusive, and all persons or parties whatsoever shall be
1416	forever barred from questioning the validity of such
1417	obligations, proceedings, or covenants in any court whatsoever.
1418	(2) The power of the district to issue bonds under the
1419	provisions of this act may be determined and any of the bonds of
1420	the district may be validated and confirmed by circuit court
1421	decree, under the provisions of chapter 75, Florida Statutes,
1422	and laws amendatory thereof or supplementary thereto.
1423	Section 35. Within act furnishes full authority for
1424	issuance of bonds.--This act constitutes full and complete
1425	authority for the issuance of bonds and the exercise of the
1426	powers of the district provided herein. No procedures or
1427	proceedings, publications, notices, consents, approvals, orders,
1428	acts, or things by the board, or any board, officers,
1429	commission, department, agency, or instrumentality of the
1430	district, other than those required by this act, shall be
1431	required to issue any bonds or to do any act or perform anything
1432	under this act, and the issuance or sale of bonds pursuant to
1433	the provisions of this act need not comply with the requirements
1434	of any other law applicable to the issuance or sale of bonds,
1435	except as otherwise provided in this act, and shall not require
1436	the consent or approval of any other board, officers,
1437	commission, department, agency, or instrumentality of the state
1438	or any political subdivision thereof. Except as otherwise
1439	provided herein, no proceedings or procedures of any character
1440	whatever shall be necessary or required for the issuance of
1441	bonds other than the adoption of an appropriate resolution by
1442	the board as provided in this act with respect to the issuance
1443	of the same. The powers conferred by this act on the district
1444	with respect to the issuance and sale of bonds shall be in
1445	addition and supplemental to the powers conferred by any other
1446	law.
1447	Section 36. Pledge by the state to the bondholders of the
1448	district and to the federal government.--The state pledges to
1449	the holders of any bonds issued under this act that it will not
1450	limit or alter the rights of the district to own, acquire,
1451	construct, reconstruct, improve, maintain, operate, or furnish
1452	the projects or to levy and collect the taxes, assessments,
1453	rentals, rates, fees, and other charges provided for herein, and
1454	to fulfill the terms of any agreement made with the holders of
1455	such bonds or other obligations, that it will not in any way
1456	impair the rights or remedies of the holders.
1457	Section 37. Ad valorem taxes.--The board shall have the
1458	power to levy and assess an ad valorem tax on all the taxable
1459	real and tangible personal property in the district to pay the
1460	principal of and interest on any general obligation bonds of the
1461	district, to provide for any sinking or other funds established
1462	in connection with any such bonds, and to pay the operation and
1463	maintenance costs of any district projects. The ad valorem tax
1464	provided for herein shall be in addition to county and all other
1465	ad valorem taxes provided for by law. Such tax shall be
1466	assessed, levied, and collected in the same manner and same time
1467	as county taxes.
1468	Section 38. Annual installment taxes.--
1469	(1) The board shall annually determine, order, and levy
1470	the annual installment of the total taxes which are levied under
1471	section 298.36, Florida Statutes, which shall be due and be
1472	collected during each year that county taxes are due and
1473	collected and said annual installment and levy shall be
1474	evidenced to and certified by the board not later than August 31
1475	of each year to the Highlands County Property Appraiser. Said
1476	tax shall be entered by the county property appraiser on the
1477	county tax rolls and shall be collected by the Highlands County
1478	Tax Collector in the same manner and same time as county taxes
1479	and the proceeds thereof paid to the district. The tax shall be
1480	a lien until paid on the property against which assessed and
1481	enforceable in like manner as county taxes.
1482	(2) In the alternative, the board may by resolution
1483	determine the amount of taxes as provided by chapter 298.365,
1484	Florida Statutes, and thereafter the annual installments shall
1485	be levied, collected, and enforced as provided in chapter 298,
1486	Florida Statutes.
1487	Section 39. Maintenance tax.--To maintain and preserve the
1488	drainage improvements of the district, and to provide,
1489	construct, reconstruct, and maintain projects of the district, a
1490	maintenance tax shall be evidenced to and certified by the board
1491	of supervisors not later than August 31 of each year to the
1492	property appraiser and shall be entered by the property
1493	appraiser on the county tax rolls and shall be collected by the
1494	tax collector in the same manner and time as county taxes and
1495	the proceeds therefrom paid to the district. The tax shall be a
1496	lien until paid on the property against which assessed and
1497	enforceable in like manner as county taxes. If the maintenance
1498	is for original construction based upon an apportionment of
1499	benefits, the maintenance tax shall be apportioned on the same
1500	basis of the net assessments of benefits assessed or accruing
1501	for original construction and shall not exceed 10 percent
1502	thereof in any one year. If the maintenance is for other
1503	drainage improvements owned, operated, or acquired by the
1504	district, or other projects of the district, the amount of said
1505	maintenance tax shall be determined by the board and assessed by
1506	the board upon such lands which may be all of the lands within
1507	the district benefited by the maintenance thereof, apportioned
1508	between the benefited lands in proportion to the benefits
1509	received by each tract of land.
1510	Section 40. Enforcement of taxes.--
1511	(1) The collection and enforcement of all taxes levied by
1512	the district shall be at the same time and in like manner as
1513	county taxes and the provisions of the Florida Statutes relating
1514	to the sale of lands for unpaid and delinquent taxes; the
1515	issuance, sale, and delivery of tax certificates for such unpaid
1516	and delinquent county taxes; the redemption thereof; and the
1517	issuance to individuals of tax deeds based thereon and all other
1518	procedures in connection therewith shall be applicable to the
1519	district to the same extent as if said statutory provisions were
1520	expressly set forth herein. All taxes shall be subject to the
1521	same discounts as county taxes.
1522	Section 41. When unpaid tax is delinquent; penalty.--All
1523	taxes provided for in this act shall become delinquent and bear
1524	penalties on the amount of said taxes in the same manner as
1525	county taxes.
1526	Section 42. Tax exemption.--As the exercise of the powers
1527	conferred by this act constitute the performance of essential
1528	public functions, and as the projects of the district will
1529	constitute public property used for public purposes, all assets
1530	and properties of the district, and all bonds issued hereunder
1531	and interest paid thereon, and all fees, charges, and other
1532	revenues derived by the district from the projects provided by
1533	this act shall be exempt from all taxes by the state or by any
1534	political subdivision, agency, or instrumentality thereof;
1535	provided, however, that nothing in this act shall be deemed to
1536	exempt from taxation any property, project, facility, business
1537	activity, or enterprise that cannot validly be undertaken as a
1538	public function by special taxing districts or other public
1539	bodies under the laws and Constitution of Florida; and further,
1540	that nothing in this act shall be deemed to exempt any property,
1541	project, facility, business activity, or enterprise of the
1542	district, or revenues derived therefrom, which would be subject
1543	to taxation under the general laws of Florida if such property,
1544	project, or facility were owned or undertaken by a municipal
1545	corporation.
1546	Section 43. Special assessments.--The board may provide
1547	for the construction or reconstruction of assessable
1548	improvements as defined in this act, and for the levying of
1549	special assessments upon benefited property for the payment
1550	thereof, under the provisions of this section.
1551	(1)(a) Such special assessments may be levied and assessed
1552	in either of the alternate methods provided herein, and except
1553	for such procedure, all the other provisions of this section and
1554	this act shall apply to the levy of such special assessments.
1555	(b) The initial proceeding under this section shall be the
1556	passage by the board of a resolution ordering the construction
1557	or reconstruction of such assessable improvements, indicating
1558	the location by terminal points and routes and either giving a
1559	description of the improvements by its material, nature,
1560	character, and size or giving two or more descriptions with the
1561	directions that the material, nature, character, and size shall
1562	be subsequently determined in conformity with one of such
1563	descriptions. Drainage improvements need not be continuous and
1564	may be in more than one locality. The resolution ordering any
1565	such improvement may give any short and convenient designation
1566	to each improvement ordered thereby, and the property against
1567	which assessments are to be made for the cost of such
1568	improvement may give any short and convenient designation to
1569	each improvement ordered thereby, and the property against which
1570	assessments are to be made for the cost of such improvement may
1571	be designated as an assessment district, followed by a letter or
1572	number or name to distinguish it from other assessment
1573	districts, after which it shall be sufficient to refer to such
1574	improvement and property by such designation in all proceedings
1575	and assessments, except in the notices required by this section.
1576	(c) As soon as possible after the passage of such
1577	resolution, the engineer for the district shall prepare, in
1578	duplicate, plans and specifications for each improvement ordered
1579	thereby and an estimate of the cost thereof. Such cost shall
1580	include, in addition to the items of cost as defined in this
1581	act, the following items of incidental expenses:
1582	1. Printing and publishing notices and proceedings.
1583	2. Costs of abstracts of title.
1584	3. Any other expense necessary or proper in conducting the
1585	proceedings and work provided for in this section, including the
1586	estimated amount of discount, if any, financial expenses upon
1587	the sale of assessment bonds or any other obligations issued
1588	hereunder for which such special assessment bonds or any other
1589	obligations issued hereunder for which such special assessments
1590	are to be pledged, and interest prior to and until not more than
1591	2 years after the completion of said assessable improvements. If
1592	the resolution shall provide alternative descriptions of
1593	material, nature, character, and size, such estimate shall
1594	include an estimate of the cost of the improvement of each such
1595	description.
1596	(d) The district engineer shall next prepare, in
1597	duplicate, a tentative apportionment of the estimated total cost
1598	of the improvement as between the district and each lot or
1599	parcel of land subject to special assessment under the
1600	resolution, such apportionment to be made in accordance with the
1601	provisions of the resolution and in relation to apportionment of
1602	cost provided herein for the preliminary assessment roll. Such
1603	tentative apportionment of total estimated cost shall not be
1604	held to limit or restrict the duties of the engineer in the
1605	preparation of such preliminary assessment roll under subsection
1606	(2). One of the duplicates of such plans, specifications, and
1607	estimates and such tentative apportionment shall be filed with
1608	the secretary of the board, and the other duplicate shall be
1609	retained by the engineer in his or her files, all thereof to
1610	remain open to public inspection.
1611	(2)(a) If the special assessments are to be levied under
1612	this subsection, the secretary of the board, upon the filing
1613	with him or her of such plans, specifications, estimates, and
1614	tentative apportionment of cost, shall publish once in a
1615	newspaper published in Highlands County and of general
1616	circulation in the district, a notice stating that, at a meeting
1617	of the board on a certain day and hour, not earlier than 15 days
1618	from such publication, the board will hear objections of all
1619	interested persons to the confirmation of such resolution, which
1620	notice shall state in brief and general terms a description of
1621	the proposed assessable improvements with the location thereof,
1622	and shall also state that plans, specifications, estimates, and
1623	tentative apportionment of cost thereof are on file with the
1624	secretary of the board. A copy of the notice shall be mailed to
1625	the landowners of the land to be benefited by construction of
1626	the assessable improvement. The landowners shall be determined
1627	by reference to the last available tax roll of Highlands County.
1628	The secretary of the board shall keep a record in which shall be
1629	inscribed, at the request of any person, firm, or corporation
1630	having or claiming to have any interest in any lot or parcel of
1631	land, the name and post office address of such person, firm, or
1632	corporation, together with a brief description or designation of
1633	such lot or parcel, and it shall be the duty of the secretary of
1634	the board to mail a copy of such notice to such person, firm, or
1635	corporation at such address at least 10 days before the time for
1636	the hearing as stated in such notice, but the failure of the
1637	secretary of the board to keep such record or so to inscribe any
1638	name or address or to mail any such notice shall not constitute
1639	a valid objection to holding the hearing as provided in this
1640	section or to any other action taken under the authority of this
1641	section.
1642	(b) At the time named in such notice, or to which an
1643	adjournment may be taken by the board, the board shall receive
1644	any objections of interested persons and may then or thereafter
1645	repeal or confirm such resolution with such amendments, if any,
1646	as may be desired by the board and which do not cause any
1647	additional property to be specially assessed.
1648	(c) All objections to any such resolution on the ground
1649	that it contains items which cannot be properly assessed against
1650	property, or that it is, for any default or defect in the
1651	passage or character of the resolution or the plans or
1652	specifications or estimate, void or voidable in whole or in
1653	part, or that it exceeds the power of the board, shall be made
1654	in writing in person or by attorney and filed with the secretary
1655	of the board at or before the time or adjourned time of such
1656	hearing. Any objections against the making of any assessable
1657	improvements not so made shall be considered as waived, and if
1658	any objection shall be made and overruled or shall not be
1659	sustained, the confirmation of the resolution shall be the final
1660	adjudication of the issue presented unless proper steps shall be
1661	taken in a court of competent jurisdiction to secure relief
1662	within 20 days.
1663	(d) Whenever any resolution providing for the construction
1664	or reconstruction of assessable improvements and for the levying
1665	of special assessments upon benefited property for the payment
1666	thereof shall have been confirmed, and said special assessments
1667	are levied under this subsection as hereinabove provided, or at
1668	any time thereafter, the board may issue assessment bonds
1669	payable out of such assessments when collected. Such bonds shall
1670	mature not later than 2 years after the maturity of the last
1671	annual installment in which said special assessments may be
1672	paid, as provided in subsection (4), and shall bear such
1673	interest as the board may determine not to exceed 10 percent per
1674	annum. Such assessment bonds shall be executed, shall have such
1675	provisions for redemption prior to maturity, and shall be sold
1676	in the manner and be subject to all of the applicable provisions
1677	contained in this act applicable to other bonds, except as the
1678	same are inconsistent with the provisions of this section. The
1679	amount of such assessment bonds for any assessable improvement,
1680	prior to the confirmation of the preliminary assessment roll
1681	provided for in this subsection shall not exceed the estimated
1682	amount of the cost of such assessable improvements which are to
1683	be specially assessed against the lands and real estate of the
1684	engineer referred to in this section.
1685	(e) After the passage of the resolution authorizing the
1686	construction or reconstruction of assessable improvements has
1687	been confirmed as provided for above where special assessments
1688	are levied under this subsection or after the final confirmation
1689	of the assessment roll where such assessments are levied under
1690	subsection (3), the board may publish, at least once in a
1691	newspaper published in Highlands County and of general
1692	circulation in the district, a notice calling for sealed bids to
1693	be received by the board on a date not earlier than 15 days from
1694	the first publication for the construction of the work, unless
1695	in the initial resolution the board shall have declared its
1696	intention to have the work done by district forces without
1697	contract. The notice shall refer in general terms to the extent
1698	and nature of the improvements and may identify the same by the
1699	short designation indicated in the initial resolution and by
1700	reference to the plans and specifications on file. If the
1701	initial resolution shall have given two or more alternative
1702	descriptions of the assessable improvements as to its material,
1703	nature, character, and size, and if the board shall not have
1704	theretofore determined upon a definite description, the notice
1705	shall call for bids upon each of such descriptions. Bids may be
1706	requested for the work as a whole or for any part thereof
1707	separately, and bids may be for any one or more of such
1708	assessable improvements authorized by the same or different
1709	resolutions, but any bid covering work upon more than one
1710	improvement shall be in such form as to permit a separation of
1711	cost as to each improvement. The notice shall require bidders to
1712	file with their bids either a certified check drawn upon an
1713	incorporated bank or trust company in such amount or percentage
1714	of their respective bids, as the board shall deem advisable, or
1715	a bid bond in like amount with corporate surety satisfactory to
1716	the board to insure the execution of a contract to carry out the
1717	work in accordance with such plans and specifications and insure
1718	the filing, at the making of such contract, of a bond in the
1719	amount of the contract price with corporate surety satisfactory
1720	to the board conditioned for the performance of the work in
1721	accordance with such contract. The board shall have the right to
1722	reject any or all bids and, if all bids are rejected, the board
1723	may readvertise or may determine to do the work by the district
1724	forces without contract.
1725	(f) Promptly after the completion of the work in the case
1726	of special assessments levied under this subsection, the
1727	engineer for the district, who is hereby designated as the
1728	official of the district to make the preliminary assessment of
1729	benefits from assessable improvements, shall prepare a
1730	preliminary assessment roll and file the same with the secretary
1731	of the board, which roll shall contain the following:
1732	1. A description of abutting lots and parcels of land or
1733	lands which will benefit from such assessable improvements and
1734	the amount of such benefits to each such lot or parcel of land.
1735	Such lots and parcels shall include the property of Highlands
1736	County and any school district or other political subdivision.
1737	There shall also be given the name of the owner of record of
1738	each lot or parcel where practicable, and in all cases there
1739	shall be given a statement of the method of assessment used by
1740	the engineer for determining the benefits.
1741	2. The total cost to the improvements and the amount of
1742	incidental expense.
1743	(g) The preliminary roll shall be advisory only and shall
1744	be subject to the action of the board as hereafter provided.
1745	Upon the filing with the secretary of the board of the
1746	preliminary assessment roll, the secretary of the board shall
1747	publish, at least once in a newspaper published in Highlands
1748	County and of general circulation in the district, a notice
1749	stating that at a meeting of the board to be held on a certain
1750	day and hour, not less than 15 days from the date of such
1751	publication, which meeting may be a regular, adjourned, or
1752	special meeting, all interested persons may appear and file
1753	written objections to the confirmation of such roll. Such notice
1754	shall state the class of the assessable improvements and the
1755	location thereof by terminal points and route.
1756	(h) At the time and place stated in such notice, the board
1757	shall meet and receive the objections in writing of all
1758	interested persons as stated in such notice. The board may
1759	adjourn the hearing from time to time. After the completion
1760	thereof, the board shall either annul or sustain or modify in
1761	whole or in part the prima facie assessment as indicated on such
1762	roll, either by confirming the prima facie assessment against
1763	any or all lots or parcels described therein or by canceling,
1764	increasing, or reducing the same, according to the special
1765	benefits which the board decides each such lot or parcel has
1766	received or will receive on account of such improvements. If any
1767	property which may be chargeable under this section shall have
1768	been omitted from the preliminary roll or if the prima facie
1769	assessment shall not have been made against it, the board may
1770	place on such roll an apportionment to such property. The board
1771	shall not confirm any assessment in excess of the special
1772	benefits to the property assessed, and the assessments so
1773	confirmed shall be in proportion to the special benefits.
1774	Forthwith after such confirmation, such assessment roll shall be
1775	delivered to the secretary of the board. The assessment so made
1776	shall be final and conclusive as to each lot or parcel assessed
1777	unless proper steps be taken within 30 days in a court of
1778	competent jurisdiction to secure relief. If the assessment
1779	against any property shall be sustained or reduced or abated by
1780	the court, the secretary of the board shall note that fact on
1781	the assessment roll opposite the description of the property
1782	affected thereby. The amount of the special assessment against
1783	any lot or parcel which may be abated by the court, unless the
1784	assessment upon all benefited property be abated, or the amount
1785	by which such assessment is so reduced, may by resolution of the
1786	board be made chargeable against the district at large; or, at
1787	the discretion of the board, a new assessment roll may be
1788	prepared and confirmed in the manner hereinabove provided for
1789	the preparation and confirmation of the original assessment
1790	roll.
1791	(i) Pending the final confirmation of such special
1792	assessments in the manner provided in this subsection, the
1793	district shall have a lien on all such lands and real estate
1794	after the confirmation of the initial resolution, in the manner
1795	provided in this subsection.
1796	(3)(a) The district engineer, under the procedure provided
1797	for in this subsection shall next, after the passage of the
1798	initial resolution and filing of the plans and estimates of cost
1799	by the district engineer, prepare an assessment roll for the
1800	district in duplicate, which assessment roll shall contain an
1801	apportionment of the estimated total cost of the improvement as
1802	between the district and each lot or parcel of land subject to
1803	the special assessment under the initial resolution, such
1804	apportionment to be made in accordance with the provisions of
1805	the initial resolution. One of the duplicates of said assessment
1806	roll shall be filed with the secretary of the board, and the
1807	other duplicate shall be retained by the district engineer in
1808	his files, all thereof to remain open to public inspection.
1809	(b) Upon the completion and filing of said assessment
1810	roll, the secretary of the board shall cause a copy thereof to
1811	be published once in a newspaper published in Highlands County
1812	and of general circulation in the district, together with a
1813	notice directed to all property owners interested in said
1814	special assessments stating that at a meeting of the board on a
1815	certain day and hour, not earlier than 15 days from such
1816	publication, the board, sitting as an equalizing board, will
1817	hear objections of all interested persons to the final
1818	confirmation of such assessment roll, and will finally confirm
1819	such assessment roll or take such action relative thereto as it
1820	deems necessary and advisable. A copy of the notice shall be
1821	mailed to the landowners of the lands to be benefited by
1822	construction of the assessable improvement. The landowners shall
1823	be determined by reference to the last available tax roll of
1824	Highlands County. The secretary of the board shall keep a record
1825	in which shall be inscribed, at the request of any person, firm,
1826	or corporation having or claiming to have any interest in any
1827	lot or parcel of land, the name and post office address of such
1828	person, firm, or corporation, together with a brief description
1829	or designation of such lot or parcel, and it shall be the duty
1830	of the secretary of the board to mail a copy of such notice to
1831	such person, firm, or corporation at such address at least 10
1832	days before the time for the hearing as stated in such notice,
1833	but the failure of the secretary of the board to keep such
1834	record or so to inscribe any name or address or to mail any such
1835	notice shall not constitute a valid objection to holding the
1836	hearing as provided in this section or to any other action taken
1837	under the authority of this section.
1838	(c) At the time and place named in the notice provided for
1839	in paragraph (b), the board shall meet as an equalizing board to
1840	hear and consider any and all complaints as to said special
1841	assessments, and shall adjust and equalize the said special
1842	assessments on a basis of justice and right, and when so
1843	equalized and approved such special assessments shall stand
1844	confirmed and remain legal, valid, and binding liens upon the
1845	properties upon which such special assessments are made, until
1846	paid in accordance with the provisions of this act; provided,
1847	however, that upon the completion of such improvements, if the
1848	actual cost of such assessable improvements is less than the
1849	amount of such special assessments levied, the district shall
1850	rebate to the owners of any properties which shall have been
1851	specially assessed for such assessable improvements the
1852	difference in the special assessments as originally made,
1853	levied, and confirmed, and the proportionate part of the actual
1854	cost of said assessable improvements as finally determined upon
1855	the completion of said assessable improvements; and in the event
1856	that the actual cost of said assessable improvements shall be
1857	more than the amount of such special assessments confirmed and
1858	levied, finally determined upon the completion of said
1859	assessable improvements, the proportionate part of such excess
1860	cost of such assessable improvements may be levied against all
1861	of the land and properties against which such special
1862	assessments were originally levied, or, in the alternative, the
1863	board may, in its discretion, pay such excess cost from any
1864	legally available funds.
1865	(d) All objections to any such assessment roll on the
1866	ground that it contains items which cannot be properly assessed
1867	against property, or that it is, for any default or defect in
1868	the passage or character of the assessment roll or the plans or
1869	specifications or estimate, void or voidable in whole or in
1870	part, or that it exceeds the power of the board, shall be made
1871	in writing in person or by attorney, and filed with the
1872	secretary of the board at or before the time or adjourned time
1873	of the such hearing on the assessment roll. Any objections
1874	against the making of any assessable improvements not so made
1875	shall be considered as waived, and if any objections shall be
1876	made and overruled or shall not be sustained, the confirmation
1877	of the assessment roll shall be the final adjudication of the
1878	issue presented unless proper steps shall be taken in a court of
1879	competent jurisdiction to secure relief within 20 days.
1880	(e) All the provisions of subsection (2) not inconsistent
1881	with this subsection shall apply to the levy of special
1882	assessments under this subsection.
1883	(4)(a) Any assessment may be paid at the office of the
1884	secretary of the board within 60 days after the confirmation
1885	thereof, without interest. Thereafter, all assessments shall be
1886	payable in equal installments, with interest as determined by
1887	the board, not to exceed 10 percent per annum, from the
1888	expiration of said 60 days in each of the succeeding number of
1889	years which the board shall determine by resolution, not
1890	exceeding 20 percent; provided, however, that the board may
1891	provide that any assessment may be paid at any time before due,
1892	together with interest accrued thereon to the date of payment,
1893	if such prior payment shall be permitted by the proceedings
1894	authorizing any assessment bonds or other obligations for the
1895	payment of which such special assessments have been pledged.
1896	(b) All such special assessments levied pursuant to this
1897	act may, in the discretion of the board, be collected by the tax
1898	collector of the county at the same time as the general county
1899	taxes are collected by the tax collector of the county, and the
1900	board shall in such event certify to the county tax collector in
1901	each year a list of all such special assessments and a
1902	description of and names of the owners of the properties against
1903	which such special assessments have been levied and the amounts
1904	due thereof in such year, and interest thereon for any
1905	deficiencies for prior years. The amount to be collected in such
1906	year may include, in the discretion of the board, the principal
1907	installment of such special assessments which will become due at
1908	any time in the next succeeding fiscal year, and all or any part
1909	of the interest which will become due on such special
1910	assessments during such next fiscal year, together with any
1911	deficiencies for prior years.
1912	(c) The board may, in lieu of providing for the collection
1913	of said special assessments by the tax collector of the county,
1914	provide for the collection of said special assessments by the
1915	district under such terms and conditions as the board shall
1916	determine. In such event, the bills or statements for the
1917	amounts due in any fiscal year shall be mailed to the owners of
1918	all properties affected by such special assessments at such time
1919	or times as the board shall determine, and such bills or
1920	statements may include all or any part of the principal and
1921	interest which will mature and become due on the annual
1922	installments of such special assessments during the fiscal year
1923	in which installments of such special assessments are payable.
1924	(d) All charges of the county tax collector or of the
1925	district, and the fees, costs, and expenses of any paying
1926	agents, trustees, or other fiduciaries for assessment bonds
1927	issued under this act shall be deemed to be costs of the
1928	operation and maintenance of any drainage improvements in
1929	connection with which such special assessments were levied; and
1930	the board shall be authorized and directed to provide for the
1931	payment each year of such costs of collection, fees, and other
1932	expenses from the maintenance tax as provided in this act as
1933	shall be mutually agreed upon between the board and the county
1934	tax collector as additional compensation for his or her services
1935	for each such assessment district in which the special
1936	assessments are collected by him or her.
1937	(e) All assessments shall constitute a lien upon the
1938	property so assessed from the date of final confirmation
1939	thereof, of the same nature to the same extent as the lien for
1940	general county taxes falling due in the same year or years in
1941	which such assessments or installments thereof fall due, and any
1942	assessment or installment not paid when due shall be collectable
1943	with such interest and with a reasonable attorney’s fee and
1944	costs, but without penalties, by the district by proceedings in
1945	a court of equity to foreclose the lien of assessments as a lien
1946	for mortgages is or may be foreclosed under the laws of the
1947	state; provided that any such proceedings to foreclose shall
1948	embrace all installments of principal remaining unpaid with
1949	accrued interest thereon, which installments shall, by virtue of
1950	the institution of such proceedings, immediately become due and
1951	payable. Nevertheless, if, prior to any sale of the property
1952	under decree of foreclosure in such proceedings, payment be made
1953	of the installment or installments which are shown to be due
1954	under the provisions of subsection (2) or subsection (3) of this
1955	section, and by this subsection and all costs, including
1956	interest and reasonable attorney’s fees, such payment shall have
1957	the effect of restoring the remaining installments to their
1958	original maturities as provided by the resolution passed
1959	pursuant to this subsection and the proceedings shall be
1960	dismissed. It shall be the duty of the board to enforce the
1961	prompt collection of assessments by the means herein provided,
1962	and such duty may be enforced at the suit of any holder of bonds
1963	issued under this act in a court of competent jurisdiction by
1964	mandamus or other appropriate proceedings or action. Not later
1965	than 30 days after the annual installments are due and payable,
1966	it shall be the duty of the board to direct the attorney for the
1967	district to institute actions within 2 months after such
1968	direction to enforce the collection of all special assessments
1969	for assessable improvements made under this section and
1970	remaining due and unpaid at the time of such direction. Such
1971	action shall be prosecuted in the manner and under the
1972	conditions in and under which mortgages are foreclosed under the
1973	laws of the state. It shall be lawful to join in one action the
1974	collection of assessments against any or all property assessed
1975	by virtue of the same assessment roll unless the court shall
1976	deem such joinder prejudicial to the interest of any defendant.
1977	The court shall allow a reasonable attorney’s fee for the
1978	attorney for the district, and the same shall be collectable as
1979	a part of or in addition to the costs of the action. At the sale
1980	pursuant to decree in any such action, the district may be a
1981	purchaser to the same extent as an individual person or
1982	corporation, except that the part of the purchase price
1983	represented by the assessments sued upon and the interest
1984	thereon need not be paid in cash. Property so acquired by the
1985	district may be sold or otherwise disposed of.
1986	(f) All assessments and charges made under the provisions
1987	of this section for payment of all or any part of the cost of
1988	any assessable improvements for which assessment bonds shall
1989	have been issued under the provisions of this act, or which have
1990	been pledged as additional security for any other bonds or
1991	obligations issued under this act, shall be maintained in a
1992	special fund or funds and be used only for the payment of
1993	principal or interest on such assessment bonds or other bonds or
1994	obligations.
1995	(g) Highlands County and each school district and other
1996	political subdivision wholly or partly within the district shall
1997	possess the same power and be subject to the same duties and
1998	liabilities in respect of assessments under this section
1999	affecting the real estate of such county, school district, or
2000	other political subdivision which private owners of real estate
2001	possess or are subject to hereunder, and such real estate of any
2002	such county, school district, and political subdivision shall be
2003	subject to liens for said assessments in all cases where the
2004	same property would be subject to such liens had it at the time
2005	the lien attached been owned by a private owner.
2006	(5)(a) The provisions of this subsection are supplemental,
2007	additional, and alternative to the other provisions of this
2008	section, it being intended to provide an alternate method of
2009	procedure for the benefit of the district; and such provisions
2010	will, at the election of the board by resolution, apply
2011	notwithstanding any other provisions of this act.
2012	(b) If assessment bonds are to be issued, at the
2013	discretion of the board, the amount of the interest (as
2014	estimated by the board) which will accrue on such bonds and the
2015	estimated amount of any administrative fees payable to the tax
2016	collector or property appraiser, or both, with respect to the
2017	collection of such special assessments must be included in and
2018	added to, and may be payable from, the special assessments
2019	levied pursuant to subsection (2) or subsection (3); but such
2020	interest may not be considered in determining whether the
2021	assessment exceeds the benefits to the assessed property. Annual
2022	installments of special assessments levied pursuant to this
2023	subsection will become due and be collected during such years
2024	and in such amounts as are determined by the board; provided,
2025	however, that no such installments may become due and payable
2026	more than 30 years from the date of initial confirmation
2027	thereof. The board, in determining the amount of the annual
2028	installments of special assessments, shall take into account the
2029	amount of principal, premium, if any, and interest coming due on
2030	any special assessment bonds and any moneys available for the
2031	payment thereof, and a sufficient amount of special assessments
2032	must be appropriated by the board for the purpose of paying the
2033	principal, premium, if any, and interest of the bonds when due.
2034	The special assessments, when collected, must be preserved in a
2035	separate fund for the payment of such bonds and, after such
2036	payment, may be used by the district for any lawful purpose.
2037	(c) If so provided by resolution of the board, the
2038	provisions of sections 298.365, 298.366, 298.401, 298.41, and
2039	298.465, Florida Statutes, will apply to the collection and
2040	enforcement of special assessments levied pursuant to this
2041	section as if such assessments constituted taxes levied pursuant
2042	to section 298.36, Florida Statutes.
2043	(d) If so provided by resolution of the board, in levying
2044	and assessing special assessments pursuant to this section based
2045	upon the acreage of land being assessed, each tract or parcel of
2046	land which is less than 1 acre in area may be assessed as a full
2047	acre, and each tract or parcel of land which is 1 acre or more
2048	in area may be assessed at the nearest whole number of acres.
2049	Section 44. Issuance of certificates of indebtedness based
2050	on assessments for assessable improvements; assessment bonds.--
2051	(1) The board may, after any assessments for assessable
2052	improvements are made, determined, and confirmed as provided in
2053	section 43, issue certificates of indebtedness for the amount so
2054	assessed against the abutting property or property otherwise
2055	benefited, as the case may be, and separate certificates shall
2056	be issued against each part or parcel of land or property
2057	assessed, which certificates shall state the general nature of
2058	the improvements for which the said assessment is made. Said
2059	certificates shall be payable in annual installments in
2060	accordance with the installments of the special assessment for
2061	which they are issued. The board may determine the interest to
2062	be borne by such certificates, not to exceed 10 percent per
2063	annum, and may sell such certificates at either private or
2064	public sale and determine the form, manner of execution, and
2065	other details of such certificates. Such certificates shall
2066	recite that they are payable only from the special assessments
2067	levied and collected from the part or parcel of land or property
2068	against which they are issued. The proceeds of such certificates
2069	may be pledged for the payment of principal of and interest on
2070	any revenue bonds or general obligation bonds issued to finance
2071	in whole or in part such assessable improvement, or, if not so
2072	pledged, may be used to pay the cost or part of the cost of such
2073	assessable improvements.
2074	(2) The district may also issue assessment bonds or other
2075	obligations payable from a special fund into which such
2076	certificates of indebtedness referred to in the subsection (1)
2077	may be deposited; or, if such certificates of indebtedness have
2078	not been issued, the district may assign to such special fund
2079	for the benefit of the holders of such assessment bonds or other
2080	obligations, or to a trustee for such bondholders, the
2081	assessment liens provided for in this act unless the
2082	certificates of indebtedness or assessment liens have been
2083	theretofore pledged for any bonds or other obligations
2084	authorized hereunder. In the event of the creation of such
2085	special fund and the issuance of such assessment bonds or other
2086	obligations, the proceeds of such certificates of indebtedness
2087	of assessment liens deposited therein shall be used only for the
2088	payment of the assessment bonds or other obligations issued as
2089	provided in this section. The district is hereby authorized to
2090	covenant with the holders of such assessment bonds or other
2091	obligations that it will diligently and faithfully enforce and
2092	collect all the special assessments and interest and penalties
2093	thereon for which such certificates of indebtedness or
2094	assessment liens have been deposited in or assigned to such
2095	fund, and to foreclose such assessment liens so assigned to such
2096	special fund or represented by the certificates of indebtedness
2097	deposited in said special fund, after such assessment liens have
2098	become delinquent, and deposit the proceeds derived from such
2099	foreclosure, including interest and penalties, in such special
2100	fund, and to make any other covenants deemed necessary or
2101	advisable in order to properly secure the holders of such
2102	assessment bonds or other obligations.
2103	(3) The assessment bonds or other obligations issued
2104	pursuant to this section shall have such dates of issue and
2105	maturity as shall be deemed advisable by the board, provided,
2106	however, that the maturities of such assessment bonds or other
2107	obligations shall not be more than 2 years after the due date of
2108	the last installment which will be payable on any of the special
2109	assessments for which such assessment liens, or the certificates
2110	of indebtedness representing such assessment liens, are assigned
2111	to or deposited in such special fund.
2112	(4) Such assessment bonds or other obligations issued
2113	under this section shall bear such interest as the board may
2114	determine not to exceed 10 percent per annum, shall be executed,
2115	shall have such provisions for redemption prior to maturity, and
2116	shall be sold in the manner and be subject to all of the
2117	applicable provisions contained in this act for revenue bonds,
2118	except as the same may be inconsistent with the provisions of
2119	this section.
2120	(5) All assessment bonds or other obligations issued under
2121	the provisions of this act, except certificates of indebtedness
2122	issued against separate lots or parcels of land or property as
2123	provided in this section, shall be and constitute and have all
2124	the qualities and incidents of negotiable instruments under the
2125	law merchant and the laws of the state.
2126	Section 45. Foreclosure of liens.--Any lien in favor of
2127	the district arising under chapter 298, Florida Statutes, or
2128	under this act may be foreclosed by the district by foreclosure
2129	proceedings in the name of the district in the circuit court in
2130	like manner as is provided in chapter 173, Florida Statutes, and
2131	amendments thereto, and the provisions of said chapter shall be
2132	applicable to such proceedings with the same force and effect as
2133	if said provisions were expressly set forth in this act. Any act
2134	required or authorized to be done by or on behalf of a city or
2135	town in foreclosure proceedings under chapter 173, Florida
2136	Statutes, may be performed by such officer or agent of the
2137	district as the board of supervisors may designate. Such
2138	foreclosure proceedings may be brought at any time after the
2139	expiration of 1 year from the date any tax, or installment
2140	thereof, becomes delinquent.
2141	Section 46. Payment of taxes and redemption of tax liens
2142	by the district; sharing in proceeds of tax sale under section
2143	197.542, Florida Statutes.--
2144	(1) The district has the right to:
2145	(a) Pay any delinquent state, county, district,
2146	municipality or other tax or assessment upon lands located
2147	wholly or partially within the boundaries of the district.
2148	(b) Redeem or purchase any tax sales certificate issued or
2149	sold on account of any state, county, district, municipality, or
2150	other taxes or assessments upon lands located wholly or
2151	partially within the boundaries of the district.
2152	(2) Delinquent taxes paid, or tax sales certificates
2153	redeemed or purchased by the district, together with all
2154	penalties for the default in payment of the same and all costs
2155	in collecting the same and a reasonable attorney’s fee, shall
2156	constitute a lien in favor of the district of equal dignity with
2157	the liens of state and county taxes and other taxes of equal
2158	dignity with state and county taxes, upon all the real property
2159	against which said taxes were levied. The lien of the district
2160	may be foreclosed in the manner provided in this act.
2161	(3) In any sale of land pursuant to section 197.542,
2162	Florida Statutes, and amendments thereto, the district may
2163	certify to the clerk of the circuit court of the county holding
2164	such sale, the amount of taxes due to the district upon the
2165	lands sought to be sold, and the district shall share in the
2166	disbursement of the sales proceeds in accordance with the
2167	provisions of this act and under law.
2168	Section 47. Mandatory use of certain district facilities
2169	and services.--The district may require all lands, buildings,
2170	and premises, and all persons, firms, and corporations within
2171	the district to use the drainage, reclamation, and water and
2172	sewer facilities of the district. Subject to such exceptions as
2173	may be provided by the resolutions, rules, or bylaws of the
2174	board, and subject to the terms and provisions of any resolution
2175	authorizing any bonds and agreements with bondholders, no
2176	drainage and reclamation or water and sewer facilities shall be
2177	constructed or operated within the district unless the board
2178	gives its consent thereto and approves the plans and
2179	specifications therefor.
2180	Section 48. Bids required.--No contract shall be let by
2181	the board for the construction or maintenance of any project
2182	authorized by this act, nor shall any goods, supplies, or
2183	materials be purchased when the amount thereof to be paid by
2184	said district shall exceed the amount provided in section
2185	287.017, Florida Statutes, for category four, unless notice of
2186	bids shall be advertised once a week for 2 consecutive weeks in
2187	a newspaper published in Highlands County and in general
2188	circulation in the district, and in each case the bid of the
2189	lowest responsible bidder shall be accepted, unless all bids are
2190	rejected because the bids are too high. The board may require
2191	the bidders to furnish bond with responsible surety to be
2192	approved by the board. Nothing in this section shall prevent the
2193	board from undertaking and performing the construction,
2194	operation, and maintenance of any project or facility authorized
2195	by this act by the employment of labor, material and machinery.
2196	Section 49. Maintenance of projects across rights-of-
2197	way.--The district shall have the power to construct and operate
2198	its projects in, along, or under any dedications to the public,
2199	platted rights-of-ways, platted reservations, streets, alleys,
2200	highways, or other public places or ways, and across any drain,
2201	ditch, canal, floodway, holding basin, excavation, grade, fill,
2202	or cut, within or without the district.
2203	Section 50. Agreements with state commissions and
2204	others.--The board shall have the power to retain and enter into
2205	agreements with fiscal agents, financial advisors, state
2206	commission, engineers, and other consultants or advisors with
2207	respect to the issuance and sale of any bonds, and the cost and
2208	expense thereof may be treated as part of the cost and expense
2209	of such project. Upon request of the board any state commission
2210	may provide such technical assistance or other services relating
2211	to bond issues as may be necessary or desirable under the
2212	circumstances.
2213	Section 51. Agreements with other political bodies for the
2214	joint discharge of common functions.--The board and any other
2215	political bodies, whether now in existence or hereafter created,
2216	are authorized to enter into and carry into effect contracts and
2217	agreements relating to the common powers, duties, and functions
2218	of the board and any other powers, duties, and functions of the
2219	board and any other political bodies, to the end that there may
2220	be effective cooperation and coordination in discharging their
2221	common functions, powers and duties.
2222	Section 52. Fees, rentals, and charges; procedure for
2223	adoption and modifications, minimum revenue requirements.--
2224	(1) The district is authorized to prescribe, fix,
2225	establish, and collect rates, fees, rentals, or other charges
2226	(hereinafter sometimes referred to as “revenues”), and to revise
2227	the same from time to time, for the facilities and services
2228	furnished by the district, within or without the limits of the
2229	district; including, but not limited to, drainage facilities,
2230	recreation facilities, and water and sewer systems, to recover
2231	the costs of making connection with any district facility or
2232	system; and to provide for reasonable penalties against any user
2233	or property for any such rates, fees, rentals, or other charges
2234	that are delinquent.
2235	(2) No such rates, fees, rentals, or other charges for any
2236	of the facilities or services of the district shall be fixed
2237	until after a public hearing at which all the users of the
2238	proposed facility or services or owners, tenants, or occupants
2239	served or to be served thereby and all other interested persons
2240	shall have an opportunity to be heard concerning the proposed
2241	rates, fees, rentals, or other charges. Notice of such public
2242	hearing setting forth the proposed schedule or schedules of
2243	rates, fees, rentals, and other charges shall have been
2244	published in a newspaper in Highlands County and of general
2245	circulation in the district at least once at least 10 days prior
2246	to such public hearing, which may be adjourned from time to
2247	time. After such hearing such schedule or schedules, either as
2248	initially proposed or as modified or amended, may be finally
2249	adopted. A copy of the schedule or schedules of such rates,
2250	fees, rentals, or charges as finally adopted shall be kept on
2251	file in an office designated by the board and shall be open at
2252	all reasonable times to public inspection. The rates, fees,
2253	rentals, or charges so fixed for any class of users or property
2254	served shall be extended to cover any additional users or
2255	properties thereafter served which shall fall in the same class,
2256	without the necessity of any notice or hearing. Any change or
2257	revision of rates, fees, rentals, or charges may be made in the
2258	same manner as the same were originally established as
2259	hereinabove provided, except that if such changes or revisions
2260	are made substantially pro rata as to all classes of the type of
2261	service involved, no notice or hearing shall be required.
2262	(3) Such rates, fees, rentals, and charges shall be just
2263	and equitable and uniform for users of the same class and, where
2264	appropriate, may be based or computed either upon the amount of
2265	service furnished or upon the number or average number of
2266	persons residing or working in or otherwise occupying the
2267	premises serviced, or upon any other factor affecting the use of
2268	the facilities furnished, or upon any combination of the
2269	foregoing factors, as may be determined by the board on an
2270	equitable basis.
2271	(4) The rates, fees, rentals, or other charges prescribed
2272	shall be such as will produce revenues, together with any other
2273	assessments, taxes, revenues, or fund available or pledged for
2274	such purpose, at least sufficient to provide for the items
2275	hereinafter listed, but not necessarily in the order stated:
2276	(a) To provide for all expenses of operation and
2277	maintenance of such facility or service.
2278	(b) To pay when due all bonds and interest thereon for the
2279	payment of which such revenues are, or shall have been, pledged
2280	or encumbered, including reserves for such purpose.
2281	(c) To provide for any other funds which may be required
2282	under the resolution or resolutions authorizing the issuance of
2283	bonds pursuant to this act.
2284	(5) The board shall have the power to enter into contracts
2285	for the use of the projects of the district and with respect to
2286	the services and facilities furnished or to be furnished by the
2287	district, including, but not limited to, service agreements with
2288	landowners and others within or without the district providing
2289	for the drainage of land by the district or the furnishing of
2290	any of the other services and facilities of the district, for
2291	such consideration and on such other terms and conditions as the
2292	board may approve. No hearing or notice thereof shall be
2293	required prior to the authorization or execution by the board of
2294	any such contract or agreement, and the same shall not be
2295	subject to revision except in accordance with their terms. Such
2296	contracts or agreements, and revenues or service charges
2297	received or to be received by the district thereunder, may be
2298	pledged as security for any of the lands of the district.
2299	Section 53. Recovery of delinquent charges.--In the event
2300	that any of the rates, fees, rentals, charges, or delinquent
2301	penalties shall not be paid as and when due and shall be in
2302	default for 30 days or more, the unpaid balance thereof and all
2303	interest accrued thereon, together with reasonable attorney’s
2304	fees and costs, may be recovered by the district in a civil
2305	action.
2306	Section 54. Discontinuance of service.--In the event that
2307	the fees, rentals, or other charges for the services and
2308	facilities of any project are not paid when due, the board shall
2309	have the power to discontinue and shut off the same until such
2310	fees, rentals, or other charges, including interest, penalties,
2311	and charges for the shutting off and discontinuance and the
2312	restoration of such services and facilities, are fully paid, and
2313	for such purposes may enter on any lands, waters, and premises
2314	of any person, firm, corporation, or body, public or private,
2315	within or without the district limits. Such delinquent fees,
2316	rentals, or other charges, together with interest, penalties,
2317	and charges for the shutting off and discontinuance and the
2318	restoration of such services and facilities, and reasonable
2319	attorney’s fees and other expenses, may be recovered by the
2320	district may also enforce payment of such delinquent fees,
2321	rentals, or other charges by any other lawful method of
2322	enforcement.
2323	Section 55. Action taken on consent of landowners.--Any
2324	action required under this act or under chapter 298, Florida
2325	Statutes, to be taken on public hearing for the purpose of
2326	receiving and passing on such objections by landowners may be
2327	taken without such notice or hearing upon the written consent of
2328	all of the landowners affected by such action.
2329	Section 56. Enforcement and penalties.--The board or any
2330	aggrieved person may have recourse to such remedies in law and
2331	equity as may be necessary to ensure compliance with the
2332	provisions of this act, including injunctive relief to enjoin or
2333	restrain any person violating the provisions of this act, and
2334	any bylaws, resolutions, regulations, rules, codes, and orders
2335	adopted under this act. In case any building or structure is
2336	erected, constructed, reconstructed, altered, repaired,
2337	converted, or maintained, or any building, structure, land, or
2338	water is used, in violation of this act, or of any code, order,
2339	resolution or other regulation made under authority conferred by
2340	this act or under law, the board and any citizen residing in the
2341	district may institute any appropriate action or proceeding to
2342	prevent such unlawful erection, construction, reconstruction,
2343	alteration, repair, conversion, maintenance, or use, to
2344	restrain, correct or avoid such violation, to prevent the
2345	occupancy of such building, structure, land or water, and to
2346	prevent any illegal act, conduct, business, or use in or about
2347	such premises, land, or water.
2348	Section 57. Suits against the district.--No suit or action
2349	shall be brought or maintained against the district for damages
2350	arising out of tort or breach of contract, including without
2351	limitation any claim arising upon account of an act causing a
2352	wrongful death, unless written notice of such claim is, within
2353	180 days after receiving the alleged injury, given to the
2354	secretary of the board, with detailed specifications as to the
2355	time, place, and manner of injury. No such suit or action shall
2356	be brought or maintained unless brought within 24 months from
2357	the time of the injury or damages.
2358	Section 58. Exemption of district property from
2359	execution.--All district property shall be exempt from levy and
2360	sale by virtue of an execution and no execution or other
2361	judicial process shall issue against such property, nor shall
2362	any judgment against the district be a charge or lien on its
2363	property or revenues, provided that nothing herein contained
2364	shall apply to or limit the rights of bondholders to pursue any
2365	remedy for the enforcement of any lien or pledge given by the
2366	district in connection with any of the bonds or obligations of
2367	the district.
2368	Section 59. All acts and proceedings of the circuit court
2369	taken by, for, and on behalf of the district since the creation
2370	thereof, and all of the acts and proceedings of the board of
2371	supervisors, the commissioners, and all other officers and
2372	agents of the district and of the county, acting for and on
2373	behalf of the district, and any and all tax levies and
2374	assessments which have been made by the board of supervisors for
2375	and on behalf of the district, are each and every one of them,
2376	and each and every part thereof, hereby ratified, validated, and
2377	confirmed.
2378	Section 4. Chapters 71-669, 77-563, 88-461, and 90-434,
2379	Laws of Florida, are repealed.
2380	Section 5. In any case one or more of the sections or
2381	provisions of this act or the application of such sections or
2382	provisions to any situation, circumstances, or person shall for
2383	any reason be held to be unconstitutional, such
2384	unconstitutionality shall not affect any other sections or
2385	provisions of this act or the application of such sections or
2386	provisions to any other situation, circumstances, or person, and
2387	it is intended that this act shall be construed and applied as
2388	if such section or provision had not been included in this act
2389	for any unconstitutional application.
2390	Section 6. This act shall take effect upon becoming a law.