Fla. Stat. 157.32
Reviewing complaints and making assessment against property benefited

If it shall appear to the board, after hearing all parties interested, that the public ditch, drain or canal has been an actual special benefit to the property served by it, and that the proceedings for the establishment thereof have been carried out bona fide and without fraud, the board shall proceed to assess each parcel of land benefited thereby for the expenses incurred in the construction of such ditch, drain or canal in proportion to the benefit accruing, and thereupon the board shall give notice once a week for 2 weeks, by publishing the same in some newspaper published in the county, that at its next regular meeting it will be in session for the purpose of reviewing the assessments and hearing complaints against the same. If no such complaints are filed in writing on the first day of the meeting of the board the assessments shall stand confirmed. If complaints are filed, the board shall hear and determine the same, and, if allowed, may modify or change the former assessments so as to equitably spread the burden on the property specially benefited.

Source: Section 157.32 — Reviewing complaints and making assessment against property benefited, https://www.­flsenate.­gov/Laws/Statutes/2024/0157.­32 (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

§ 157.32. Reviewing complaints & making assessment against property benefited's source at flsenate​.gov