Fla. Stat. 157.14
Owner may pay whole tax in one sum; county commissioners may make new assessments where former assessments found illegal; time in which assessments may be questioned in collateral proceedings

Any person owning lands assessed for the purposes hereinbefore specified, may, at any time, pay in full the total amount assessed against his or her property and obtain a release therefrom from the board of county commissioners, and the same shall be entered upon the minutes of the board of county commissioners, and the board of county commissioners shall instruct the property appraiser to thereafter omit the said property, so released, from further assessment for said purpose. In the event any of the assessments herein provided for shall be found to be irregular or illegal, the said board of county commissioners may make new and other assessments in accordance with the provisions of this chapter, correcting such irregularities, until the owners of the land assessed shall have paid the amount for which they are properly assessable; and in no case shall the validity of any assessment be questioned in any direct or collateral proceedings brought more than 3 months after the report of the committee assessing the lands benefited shall be filed with the board of county commissioners and equalized and approved by said board.

Source: Section 157.14 — Owner may pay whole tax in one sum; county commissioners may make new assessments where former assessments found illegal; time in which assessments may be questioned in collateral proceedings, https://www.­flsenate.­gov/Laws/Statutes/2024/0157.­14 (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

§ 157.14. Owner may pay whole tax in one sum; county commissioners may make new assessments where former assessments found illegal; time in which assessments may be questioned in collateral proceedings's source at flsenate​.gov