§ 114-138. Independent special district taxation.  


Latest version.
  • The Pinellas Park Water Management District shall be deemed an independent special district and is authorized to levy ad valorem tax on the taxable real property in the district at a rate sufficient to produce an amount that may be necessary for the purposes of this article not to exceed three mills, provided such millage limit is approved by a vote of the electors who are not wholly exempt from taxation. Property taxes determined and levied under this section shall be certified by the authority to the county auditor, extended, assessed and collected in like manner as provided by law for regular property taxes for the county or municipalities. The proceeds under this section shall be remitted by the tax collector to the treasurer of the authority, who shall credit them to the funds of the authority for use of the purposes of this article. At any time after making a tax levy under this section and certifying the same to the county, the authority may issue tax anticipation notes of indebtedness in anticipation of the collection of such taxes. In the event that over 50 percent of a taxable property is certified by the authority to drain outside of the herein described district area, then the authority shall notify the county auditor, property appraiser, and tax collector that said property shall be deleted from the tax rolls of said district and that any taxes previously levied and collected on said property pursuant to the provisions of this section shall be forthwith remitted to the owner of said property.

(Laws of Fla. ch. 75-491, § 7; Laws of Fla. ch. 78-597, § 2; Laws of Fla. ch. 90-448, § 2)