Fla. Stat. 298.41
Taxes and costs a lien on land against which taxes levied; subdistricts

(1)

All drainage taxes provided for in this chapter, together with all penalties for default in payment of the same, all costs in collecting the same, including a reasonable attorney’s fee fixed by the court and taxed as costs in the action brought to enforce payment, shall, from the date of assessment thereof until paid, constitute a lien of equal dignity with the liens for state and county taxes, and other taxes of equal dignity with state and county taxes, upon all the lands against which such taxes shall be levied as is provided in this chapter.

(2)

If any district, organized or established under the provisions of this chapter, shall be within the boundaries of a district theretofore established under the laws of this state, the district last organized and established shall be designated as a subdistrict, and the lien for taxes assessed or levied for the purpose of such subdistrict, with the penalties for default in the payment thereof and all costs incurred, shall be a lien of equal dignity with the lien for drainage taxes assessed or levied for the district first established. A sale of any of the lands within a district for state and county or other taxes shall not operate to relieve or release the lands so sold from the lien for subsequent installments of drainage taxes, which lien may be enforced as against such lands as though no such sale thereof had been made.

Source: Section 298.41 — Taxes and costs a lien on land against which taxes levied; subdistricts, https://www.­flsenate.­gov/Laws/Statutes/2024/0298.­41 (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

§ 298.41. Taxes & costs a lien on land against which taxes levied; subdistricts's source at flsenate​.gov