Fla. Stat. 157.06
Committee to view land before letting contract; assessment; hearing complaints; collection of tax

If said ditch, drain or canal has been ordered, but before letting the contract therefor, the committee hereinbefore provided for shall view the lands to be benefited by such ditch, drain or canal, as shown by the petition and plat presented to the board of county commissioners, and, after the cost of construction is ascertained, they shall assess each parcel according and in proportion, as it shall be benefited by said ditch, drain or canal, for all expenses that may be incurred in the construction of said ditch, drain or canal, including the interest charges, the expenses of the committee and engineer, and for any condemnation proceedings, together with their estimate of the amount per acre for annual maintenance of said ditch, drain or canal, and shall file a report of the same with the board of county commissioners, who shall at once give notice by publishing in a newspaper published in said county, at least once each week for 2 consecutive weeks prior to the next regular meeting, that they will, at their next regular meeting, hear complaints from the owners or agents of any lands affected, against the assessment so made, and the board of county commissioners may equalize the assessment so made, but cannot raise or lower the total amount of the assessment so made by the said committee. After hearing such complaints, if any, or equalizing the assessment, if they shall see fit to do so, they shall then turn over to the property appraiser the said assessment, with instructions to enter the same as the levy upon the lands in the regular tax assessment book; said assessment may be levied for 1 year or in yearly assessments for a period not to exceed 30 years, according as it may be deemed advisable, the manner in which the same is to be levied to be determined by the board of county commissioners and entered of record, when the same is turned over to the property appraiser. The same shall be collected by the tax collector in like manner as other taxes are collected, and made a special fund for the payment of the indebtedness incurred in the construction and annual maintenance of said ditch, drain or canal.

Source: Section 157.06 — Committee to view land before letting contract; assessment; hearing complaints; collection of tax, https://www.­flsenate.­gov/Laws/Statutes/2024/0157.­06 (accessed Aug. 7, 2025).

157.01
Public ditch, drain or canal 157.02
Action on petition by county commissioners 157.03
Commissioners to appoint committee 157.04
Bond required before letting contract 157.05
Work done under supervision of committee 157.06
Committee to view land before letting contract 157.07
Where cost of construction exceeds estimated cost commissioners to assess difference 157.08
Assessments 157.09
Compensation of committee 157.10
Application to lateral ditches 157.11
Lateral drains may be established 157.12
Duty of bond trustees to borrow money to pay interest on bonds until collection of first assessment 157.13
Use of surplus of bond proceeds 157.14
Owner may pay whole tax in one sum 157.15
County commissioners may issue bonds to pay scrip 157.16
Enlarging drains and assessing cost 157.17
Assessment to maintain drains 157.18
Awarding contract for enlarging or repairing drains 157.19
Where actual cost exceeds estimated cost 157.20
Appointment of committee to view work and make assessments 157.21
Enlargement of drains 157.22
Repairing drains 157.23
Objections to report of committee fixing assessments 157.24
Commissioners may issue interest-bearing scrip against land to borrow money or pay for work 157.25
Compensation of committee 157.26
Repair and maintenance of drains under supervision of county commissioners 157.27
Proceedings for making repair to drains, etc 157.28
Awarding contracts for repair 157.29
Levy of tax for maintaining and repairing drains 157.30
Reassessment of lands where attempt to establish ditch or canal irregular 157.31
Notice of reassessment for drainage 157.32
Reviewing complaints and making assessment against property benefited 157.33
Issuance of scrip to take up former scrip or bonds 157.34
Reassessments to have effect as original assessment 157.35
Assessments conclusive after lapse of 6 months 157.36
Adjustment of drainage tax liens

Current through Fall 2025

§ 157.06. Comm. to view land before letting contract; assessment; hearing complaints; collection of tax's source at flsenate​.gov