The board is hereby authorized and empowered to levy upon all the real and personal
taxable property in the district during each and every year hereafter beginning with
the year 1937 a special tax not exceeding ten mills on the dollar in any one year,
to be used solely in carrying out any or all of the purposes of this article. Said
taxes shall be levied at the same time and in the same manner as other county taxes
and state taxes are levied, and it shall be the duty of said board to order the assessor
of county taxes [now property appraiser] to assess the amount of tax so levied by
the board upon all taxable property, real or personal, in the district at the rate
of taxation adopted by the board for the year, and said levy shall be included in
the warrant of the tax assessor [now property appraiser] which is attached to the
assessment roll of taxes for the county of every year. The tax assessor [now property
appraiser] shall make such assessment and the tax collector shall collect such taxes
so levied in the same manner as other taxes are assessed and collected, and shall
pay the same when collected within the time and in the manner prescribed by law to
the treasurer of the board. It shall be the duty of the comptroller of the state of
Florida to assess and levy on all railroad lines and railroad property, telegraph
lines and telegraph property situated in the district the amount of each such levy
as in the case of other state and county taxes, and to collect the taxes thereon in
the same manner as he is required by law to assess and collect taxes for state and
county purposes, and to remit the same to the treasurer of the board in the same manner
as other such remittances are made in the collection of other taxes; and all taxes
so collected shall be held by the treasurer for the credit of the district and paid
out by him as ordered by the board.
(Laws of Fla. ch. 18437 (1937), § 5)
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