§ 17-60. Assessment of ad valorem taxes.

(a)

No ad valorem taxes may be levied and assessed until a referendum is held approving the same.

(b)

The maximum ad valorem tax which may be levied on an annual basis shall be five (5) mills.

(c)

The board shall meet, establish a budget and annually determine the necessary millage to be requested. All freeholders of property within the district as indicated upon the county tax rolls and persons residing within the district who are otherwise qualified electors shall be entitled to vote in the referendum to approve the millage, which referendum may, within the discretion of the board, be conducted by mail. If the referendum approves the millage[,] that shall be the millage for the district until such time as it is either increased or reduced again by referendum.

(d)

The millage as so determined shall be certified to the board of county commissioners of Franklin County by the board, such certification to be made not later than October 1 in each year. Taxes shall be assessed and collected by Franklin County based upon the assessed values of the property as determined by the Franklin County property appraiser. The proceeds of the tax shall be collected and paid to the board for the exclusive use of the board within the taxing district. Such funds shall be deposited in a bank or banks in Franklin County and shall be administered and disbursed only in accordance with the purposes of this act [this article].

(e)

If a referendum relating to the assessment of ad valorem taxes does not pass, no referendum relating to such assessment of ad valorem taxes shall be held again until a period of time of not less than six (6) months shall have elapsed from the date of the last referendum relating thereto.

(Laws of Fla., Ch. 75-374, § 5)

Cross reference

Taxation, Ch. 16.