§ 62-31. Requirement of ad valorem taxation.

Upon a fire control district becoming operative as provided by this article, the board of county commissioners shall cause to be levied an ad valorem tax on real property in the unincorporated areas within such fire control district, sufficient to pay the pro rata share of the costs of providing such protection to those areas. Determination of what the pro rata share of the costs for providing fire protection to the unincorporated areas within a fire control district is shall be made by the authority. Such determination shall be made based on a comparison of the value of the real property within the unincorporated areas in a fire control district to the value of the real property within the incorporated area of that fire control district. Such tax shall be included in the taxes assessed on the regular county tax rolls. All tax revenues collected within a fire control district shall be deposited in a separate designated account for each district, such account being under the control of the authority.

(Laws of Fla. ch. 73-600, § 6)