The board of county commissioners of Brevard County is hereby authorized to assess
a tax not to exceed nine-tenths of one mill on all taxable property located within
Brevard County recreation district No. 4 and not zoned agricultural lands under the
provisions of F.S. § 193.461, said Brevard County recreation district No. 4, as defined
and established pursuant to Laws of Fla. ch. 61-1909, being hereinafter referred to
as "recreation district," for the purpose of providing and maintaining recreational
facilities and programs located in the recreation district. All units or parcels of
taxable property located within the recreation district that are zoned agricultural
lands under the provisions of F.S. § 193.461 shall be assessed the tax established
by the board of county commissioners of Brevard County for the recreation district
only on the first 100 acres of property with the highest assessment rate in said unit
or parcel. This provision shall be liberally construed to include all expenditures
reasonably necessary for providing recreational facilities and programs for the residents
of the district, including payment of salaries and reasonable expenses of employees,
purchase of equipment, supplies, utilities and any other expenditures reasonably necessary
for the maintenance of recreational facilities and operation of recreational programs.
(Laws of Fla. ch. 71-544, § 1)
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