Fla. Stat. 298.353
Unit development; powers of board of supervisors to designate units of district; financing assessments for each unit

The board of supervisors of the district may designate areas or parts of the district as separate administrative and financial “units.” Units must be created or modified as a part of and through the adoption of a water control plan or plan amendment as provided in this chapter. The units into which the district is divided must be given appropriate numbers or names by the board of supervisors so that the units can be readily identified and distinguished. The board may fix and determine the location, area, and boundaries of the lands to be included in each unit, the type and amount of work required in the unit and the order of development, and the method of carrying on the work in each unit. The unit system provided by this section may be conducted, and all the proceedings by this section and this chapter authorized in respect to such unit or units may be carried on and conducted, whenever the board of supervisors finds that it is appropriate. If the board finds that it is advisable to implement the district infrastructure and service plans by units, as authorized by this section, the board shall, by resolution duly adopted and entered upon its minutes, declare its purpose to conduct the work accordingly, and shall proceed through the water control plan adoption or amendment process described in s. 298.301 to fix the number, location, boundaries, and description of lands within each unit or units and give them appropriate numbers or names. All provisions of this chapter shall apply within all units, and the enumeration of or reference in this section to specific powers or duties of the supervisors does not limit or restrict the application of any and all of the proceedings and powers in this chapter within all units. For water control plans applicable to one or more units, but to less than the entire district, the notices to district landowners or municipalities required under s. 298.301 need be provided only to owners of lands within the affected unit or units and municipalities within whose boundaries unit lands are located. All assessments, levies, taxes, bonds, and other obligations made, levied, assessed, or issued for or in respect to any unit or units constitute a lien and charge solely and only upon the lands in the unit or units, respectively, for the benefit of which the same have been levied, made, or issued, and not upon the remaining units or lands in the district. However, bonds may be payable from assessments imposed on more than one unit. The board of supervisors may at any time amend the location and description of lands in any unit or units by proceeding in accordance with the provisions of this section for the original creation of the unit or units. If, after the approval of the engineer’s report of benefits in any unit or units or the issuance of bonds or other obligations that are payable from taxes or assessments for benefits levied upon lands within any unit or units, the board of supervisors finds that the infrastructure or service plan for the unit or units is insufficient or inadequate for efficient development, the plan may be amended or changed and the unit or units may be amended or changed as provided in this section, by changing the location and description of lands in the unit or units, by detaching lands therefrom, or by adding lands thereto pursuant to this chapter. However, a change or amendment to a designated unit is not authorized if it has the effect of impairing a debt or other obligation of the unit or the district.

Source: Section 298.353 — Unit development; powers of board of supervisors to designate units of district; financing assessments for each unit, https://www.­flsenate.­gov/Laws/Statutes/2024/0298.­353 (accessed Aug. 7, 2025).

298.001
Districts designated as “water control” districts 298.01
Formation of water control district 298.005
Definitions 298.11
Landowners’ meetings 298.12
Annual election of supervisors 298.13
Supervisor’s oath of office 298.14
Organization of board 298.15
Record of proceedings 298.16
Appointment of district engineer 298.17
Appointment and duties of treasurer of district 298.18
Supervisors to employ attorney for district 298.19
Appointment and duties of superintendent of plant and operations and overseers 298.20
Supervisors to fix compensation for work and employees 298.21
Supervisors may remove officers and employees 298.22
Powers of supervisors 298.23
Supervisors authorized to take land for rights-of-way, etc. 298.24
Bridge construction 298.25
Type of bridges over drains in large counties 298.26
District engineer to make annual reports to supervisors 298.28
Watercourses to be connected with drainage of district 298.36
Lands belonging to state assessed 298.41
Taxes and costs a lien on land against which taxes levied 298.47
Supervisors may issue bonds 298.48
Sale of bonds and disposition of proceeds 298.49
Interest upon matured bonds 298.50
Levy of tax to pay bonds, sinking fund 298.51
Defaults, receivership for district 298.52
Refunding and extending bonds 298.54
Maintenance tax 298.56
Bonds issued secured by lien on lands benefited 298.57
Landowner in district may construct drains across land of intervening landowner 298.59
Supervisors authorized to obtain consent of United States 298.60
Unpaid warrants issued by district to draw interest 298.61
Sureties on bonds 298.62
Lands may be acquired for rights-of-way and other purposes 298.63
Bonds to secure loans from Secretary of Interior 298.66
Obstruction of public drainage canals, etc., prohibited 298.70
Department of Environmental Protection authorized to borrow money 298.71
Department may issue notes 298.72
Department may use proceeds of drainage tax to pay loans 298.73
Matured written obligations receivable in payment of taxes 298.74
Drainage of lakes 298.76
Special or local legislation 298.77
Readjustment of assessments 298.78
Lien 298.225
Water control plan 298.301
District water control plan adoption 298.305
Assessing land for development 298.329
When works insufficient, supervisors have power to make a new or amended plan 298.333
Assessments and costs 298.341
When unpaid assessments delinquent 298.345
Enforcement of non-ad valorem assessments 298.349
Uniform initial acreage assessment for payment of expenses 298.353
Unit development 298.365
Collection of annual installment tax 298.366
Delinquent taxes 298.401
Property appraisers and tax collectors 298.465
District taxes

Current through Fall 2025

§ 298.353. Unit development; powers of board of supervisors to designate units of district; financing assessments for each unit's source at flsenate​.gov