§ 254-113. Property appraisers and tax collectors; compensation; characterization of services.

(a)

The office of the property appraiser of the county where taxes are assessed on the county tax roll by the county property appraiser shall be paid an amount equal to one percent of the total of taxes of the district assessed within his or her county, except errors, and one percent on delinquent taxes when redeemed. The office of the tax collector of the county shall be paid an amount equal to one percent of the total of taxes of the district collected, and one percent upon delinquent taxes when collected.

(b)

The services of the offices of the property appraiser and tax collector in assessing and collecting such district taxes are hereby declared to be special services performed directly for the district, and any payment therefor shall not be considered a part of the general income of the office nor come under the provisions of F.S. § 116.03. The personnel required to do said special work shall be paid for such special services from the receipts provided in subsection (a).

(Laws of Fla. ch. 2001-336, § 3)