Florida Statute 373.0697 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XXVIII
NATURAL RESOURCES; CONSERVATION, RECLAMATION, AND USE

Chapter 373
WATER RESOURCES

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373.0697 Basin taxes.—The respective basins may, pursuant to s. 9(b), Art. VII of the State Constitution, by resolution request the governing board of the district to levy ad valorem taxes within such basin. Upon receipt of such request, a basin tax levy shall be made by the governing board of the district to finance basin functions enumerated in s. 373.0695, notwithstanding the provisions of any other general or special law to the contrary, and subject to the provisions of s. 373.503(3).

(1) The amount of money to be raised by said tax levy shall be determined by the adoption of an annual budget by the district board of governors, and the average millage for the basin shall be that amount required to raise the amount called for by the annual budget when applied to the total assessment of the basin as determined for county taxing purposes. However, no such tax shall be levied within the basin unless and until the annual budget and required tax levy shall have been approved by formal action of the basin board, and no county in the district shall be taxed under this provision at a rate to exceed 1 mill.

(2) The taxes provided for in this section shall be extended by the county property appraiser on the county tax roll in each county within, or partly within, the basin and shall be collected by the tax collector in the same manner and time as county taxes, and the proceeds therefrom paid to the district for basin purposes. Said taxes shall be a lien, until paid, on the property against which assessed and enforceable in like manner as county taxes. The property appraisers, tax collectors, and clerks of the circuit court of the respective counties shall be entitled to compensation for services performed in connection with such taxes at the same rates as apply to county taxes.

(3) It is hereby determined that the taxes authorized by this subsection are in proportion to the benefits to be derived by the several parcels of real estate within the basin from the works authorized herein.

History.—s. 6, ch. 73-190; s. 2, ch. 75-125; s. 5, ch. 76-243.

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Amendments to 373.0697

Annotations, Discussions, Cases:

Cases Citing Statute 373.0697

Total Results: 5 | Sort by: Relevance | Newest First

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Deseret Ranches of Florida, Inc. v. St. Johns River Water Mgmt. Dist., 406 So. 2d 1132 (Fla. 5th DCA 1981).

Cited 4 times | Published | Florida 5th District Court of Appeal | 1981 Fla. App. LEXIS 21783

...authority to assure uniformity and maximum effectiveness among districts. [10] In addition, the powers and duties granted to water management districts by law, which are independent of the Department are extensive. See, e.g., §§ 373.047, 373.0693, 373.0697, 373.083-.099, 373.106, 373.119, 373.129, 373.139, 373.171, 373.1961, 393.409-416, 373.423, 373.429, Fla....

...of the Legislature. Rather, here, the Legislature, pursuant to chapter 77-382, Laws of Florida, created the Basin and the District was charged with the responsibility of levying an ad valorem tax sufficient to fund its operations. See §§ 373.0695, 373.0697, Fla.Stats....

...alorem taxes since that prohibition did not come into effect until December 31, 1940. See art. IX, § 2, Fla. Const. (1885) (as amended). [6] Respondents correctly point out that taxing authority was already in place when chapter 77-382 was enacted. § 373.0697, Fla....

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Osceola Cty. v. St. Johns River Water Mgt. Dist., 486 So. 2d 616 (Fla. 5th DCA 1986).

Cited 2 times | Published | Florida 5th District Court of Appeal | 11 Fla. L. Weekly 595, 1986 Fla. App. LEXIS 6754

...among the districts. See e.g., § 373.103, Fla. Stat. (1985); Fla. Admin. Code Rule 17-40.10(2)-(4). On the other hand, many powers and duties granted to the water management districts by law appear to be independent of D.E.R. See e.g., § 373.0693, § 373.0697, § 373.083-099, § 373.106, § 373.119, § 373.139, § 373.171, Fla....

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Ago (Fla. Att'y Gen. 1977).

Published | Florida Attorney General Reports

...s. 373.503 (2), F. S. (1976 Supp.), and under Ch. 61-691 , Laws of Florida. It may also levy taxes separately within subdivisions, known as basins, for basin purposes at the request of and with the approval of the respective basin governing boards. Section 373.0697 , F....

...appear to be in effect taxing authorities as well. In any event, the taxes are levied for the use and benefit of the basin for statutorily prescribed basin purposes and in proportion to the benefits to be derived by the properties within the basin. Section 373.0697 , F....

...at those tax revenues and receivables raised in basin tax levies within the Oklawaha River Basin must be transferred to the St. Johns District for use in the manner provided by s. 373.0695 (2), F. S. I find further support for this interpretation in s. 373.0697 (3), F....

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Ago (Fla. Att'y Gen. 1994).

Published | Florida Attorney General Reports

...or in the same manner and time as county taxes. The property appraiser and the tax collector "shall be entitled to compensation for services performed in connection with such taxes at the same rates as apply to county taxes." 6 The plain language of section 373.0697 (2), Florida Statutes, subjects the collection of basin taxes to the same commission rate as that allowed for county taxes under section 192.091 (2), Florida Statutes....

...10 Accordingly, I am of the opinion that the rationale of Attorney General Opinion 78-83 is still valid, making the commission for the collection of district and basin taxes the same as that provided in s. 192.091 (2)(a), Florida Statutes, for county taxes. Sincerely, Robert A. Butterworth Attorney General RAB/tls 1 See, s. 373.0697 , Fla....

...5 See, Chapter 20936, 1941, Laws of Florida and Chapter 21918, 1943, Laws of Florida, precursors to s. 192.091 , Fla. Stat., setting out the rates of compensation to be paid to county tax officials for assessing and collecting county and district taxes. 6 Section 373.0697 (2), Fla. Stat. 7 Section 373.539 (4), Fla. Stat. 8 See, s. 373.0697 , Fla....

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Ago (Fla. Att'y Gen. 2002).

Published | Florida Attorney General Reports

budgetary and taxing authority set forth in section 373.0697, Florida Statutes. There is no statutory requirement

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