Florida/Georgia Personal Injury & Workers Compensation

...fit or service provided by West Villages. For the same reason, West Villages’ authority to levy special assessments pursuant to chapter 170, Florida Statutes (2008), and West Villages’ authority to levy the non-ad valorem assessments pursuant to section 298.305, Florida Statutes (2008), could not be utilized to pay NPRDD....

...assessments against the state. The trial court ordered the tax collector not to enforce any ad valorem assessments or non-ad valorem assessments collected by Hobe. From these summary judgments, Hobe now appeals. As it did in the trial court, Hobe argues on appeal that section 298.305(1), Florida Statutes (2016), specifically authorizes it to impose assessments on all lands within the district. That section provides “the [district’s] board of supervisors shall levy a non-ad valorem assessment . . . on all lands in the district to which benefits have been assessed . . . .” § 298.305(1), Fla....

...bjected to special assessments. But public property will not be deemed to be so included unless by special enactment or necessary implication. Blake v. City of Tampa, 156 So. 97, 99 (Fla. 1934) (emphasis added). Here, sections 298.305(1) and 298.54 provide the requisite statutory authority for imposing the special assessment. Section 298.305(1) provides: (1) [T]he board of supervisors shall levy a non-ad valorem assessment as approved by the board on all lands in the 5  district to which benefits have been assessed . . . . The assessment must be apportioned to and levied on each assessable tract of land in the district. § 298.305(1), Fla....

...such use of the funds of the Board of Public Instruction, in view of the constitutional restrictions on their use. 6 be read in pari materia. Fla. Dep’t of State, Div. of Elections v. Martin, 916 So. 2d 763, 768 (Fla. 2005). Section 298.305(1), which more specifically relates to assessments, requires a levy upon “on all lands in the district to which benefits have been assessed.” § 298.305(1), Fla. Stat. (emphasis added). For sections 298.305(1) and 298.36(1) to coexist and both have meaning, logic dictates that section 298.36(1)’s reference to the state must either necessarily include political subdivisions and water management districts or refer to the “state lands” for the limited purpose of explaining how assessments against “state lands” are to be paid. Either interpretation supports our conclusion that the section has no effect on 298.305(1)’s mandate to assess all lands. Martin and the SFWMD’s reading of the statute, on the other hand, violates the clear mandate of 298.305(1)....

...As a water control district created prior to July 1, 1980, pursuant to the procedures contained in sections 298.01 , 298.02, and 298.03, Florida Statutes (1979), the Pal-Mar Water Control District continues to operate as authorized by Chapter 298 , Florida Statutes. 2 Section 298.305 , Florida Statutes, provides that "[T]he board of supervisors shall levy a non-ad valorem assessment as approved by the board on all lands in the district to which benefits have been assessed, to pay the costs of the completion of the proposed works and improvements[.]....

...298.54 , the board of supervisors may also levy a maintenance assessment on all lands in the district to which benefits have been assessed as may be necessary to operate and maintain the district works and activities and to defray the current expenses of the district." 3 Thus, section 298.305 (1), makes provision for both maintenance and benefit assessments....

...In 1978 all districts created pursuant to this chapter were designated "water control districts." See, s. 298.001 , Fla. Stat. 2 After July 1, 1980, the statutes provide that "no water control district may be created except pursuant to s. 125.01 or a special act of the Legislature." See , 298.01 , Fla. Stat. 3 Section 298.305 (1), Fla....