Fla. Stat. 298.401
Property appraisers and tax collectors; compensation; characterization of services

(1)

In any district or subdistrict whose area shall extend into not more than two counties, the property appraisers of each county containing lands within such districts where drainage taxes are assessed on the county tax roll by the county property appraiser shall be paid an amount equal to 1 percent of the total of taxes of the district, by each assessed within his or her county, except errors, and 1 percent on delinquent taxes when redeemed. The tax collectors of each county containing lands within the district shall be paid an amount equal to 1 percent of the total of taxes of the district by each collected, and 1 percent upon delinquent taxes when collected.

(2)

The services of the property appraisers and tax collectors in assessing and collecting such district taxes are hereby declared to be special services performed directly for these districts, and any payment therefor shall not be considered a part of the general income of the official’s office nor come under the provisions of s. 116.03. The personnel required to do said special work shall be paid for such special services from the receipts provided in subsection (1).

(3)

The provisions of this section shall not apply to, repeal, or affect any local law or general law of local application heretofore passed, fixing and establishing the compensation of county property appraisers or tax collectors.

Source: Section 298.401 — Property appraisers and tax collectors; compensation; characterization of services, https://www.­flsenate.­gov/Laws/Statutes/2024/0298.­401 (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

§ 298.401. Prop. appraisers & tax collectors; compensation; characterization of services's source at flsenate​.gov