Fla. Stat. 157.08
Assessments; validation

After the special drainage district has been constituted and the assessments have been made and levied by the board of county commissioners, and before awarding the contract for the construction of any such ditch, drain or canal, the board of county commissioners shall, as soon as practicable, issue and sell district drainage bonds for the total amount of such assessments, less the interest charges. Said bonds shall bear interest not to exceed 7.5 percent per annum, payable semiannually, with interest coupons attached thereto, and shall be issued in denominations of not exceeding $1,000. The board of county commissioners shall, in issuing and selling said bonds, and in disbursing the proceeds thereof, act in substantial conformity with the provisions of these statutes applicable to the issue and sale of bonds for the purpose of constructing hard-surfaced highways or public buildings; with the exception, that the assessments for the payment of interest and to provide a sinking fund for the payment of the bonds shall be assessed and collected only upon the taxable property within the boundary of such special drainage district; and the bond trustees shall reside in the county, but not necessarily in the drainage district, but in no case shall district bonds be issued or sold against any drainage district for a greater amount than the assessment imposed upon lands in such district, and the bonds shall be issued in such maturities as will enable them to be paid in installments from time to time as fast as substantial amounts shall accumulate from the collection of the assessments. The validity of all bonds issued under this chapter may be determined and established in the manner provided by law for the validation of bonds issued by cities and municipalities.

Source: Section 157.08 — Assessments; validation, https://www.­flsenate.­gov/Laws/Statutes/2024/0157.­08 (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

§ 157.08. Assessments; validation's source at flsenate​.gov