Title: Memorandum to members of Committee on Natural Resources
Full Citation
Permanent Link: http://ufdc.ufl.edu/UF00051514/00001
 Material Information
Title: Memorandum to members of Committee on Natural Resources
Alternate Title: Memorandum to members of Committee on Natural Resources. Draft of proposed changes of Chapter 298, Florida Statutes
Physical Description: 10p.
Language: English
Publication Date: March 17, 1976
Spatial Coverage: North America -- United States of America -- Florida
General Note: Box 3, Folder 3D ( LEGISLATION - BOX 3, FOLDER 3 ), Item 133
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: UF00051514
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: Levin College of Law, University of Florida
Rights Management: All rights reserved by the source institution and holding location.

Full Text

DONALD L. TUCKER, Speaker JOHN L. RYALS, Speaker Pro Tempore

W.E.Fulford March 17, 1976
Gene Hodges
Vice Chairman


TO: Members of Committee on Natural Resources
FROM: Dom Caparello, Legislative Analyst L -

RE: Discussion draft of proposed changes of
chapter 298, Florida Statutes

Committee members have recently expressed an interest
in addressing issues raised by chapter 298 (Water
Drainage and Management). This memorandum is intended
as a preliminary "in concept" discussion of several of
these issues. It is not intended as a comprehensive
review of all possible issues, nor is the recommended
legislation contained herein intended to be in the
final form for presentation to the committee. Other
issues exist that will be addressed by staff, partic-
ularly in light of the recently passed constitutional
taxation amendment. Furthermore, if the committee
agrees in concept with the recommendations offered
here, then a major detailed revision of chapter 298
would have to be completed by staff.

It is hoped that the committee will give direction to
staff as to the committee's intentions on any such
revision of chapter 298.

DC: mc

Dr. Thomas A. Herbert, Staff Director
Room 214, House Office Building, Tallahassee, Florida 32304 (904) 488-1564

---I ~ ------ ---


Confusion has arisen as to the use of "water management
districts" to describe the chapter 298 districts. This con-
fusion results from the same nomenclature being used for the
chapter 373 water management districts. It is therefore
suggested that s. 298.01 be amended to describe all chapter
298 districts as:

A. "water control districts"
B. "water drainage districts"

Furthermore, Statutory Revision shall make the changes
in nomenclature wherever appropriate in chapter 298.


If it is the feeling of the committee that any further
formation of 298 districts shall be prohibited, or at the
least restricted, the following suggestions are recommended.
(Note, however, that the provisions of chapter 165 (Formation
of Local Governments) may already preclude the formation of
298 districts pursuant to chapter 298, i.e., by landowners
petititioning a circuit court to designate them as a district.
Chapter 165 specifically pre-empts any law existing as of
July 1, 1974, that conflicts with the provisions of chapter
165 (see s. 165.022). If such pre-emption exists, it can be
overcome by enacting new legislation subsequent to the
effective date of chapter 165).

Recommended legislation:

A. "Upon the effective date of
this act, no water control
district shall be created
unless its petition for cre-
ation is adopted by a special
act of the legislature."


B. "Upon the effective date of
this act, no water control
district shall be created
unless its petition for crea-
tion is adopted by a special
act of the legislature, or,


as pursuant to chapter 165,
F.S., by ordinance of a county
or municipal governing body
having jurisdiction over the
area affected."

"If the petition is adopted, it
shall then be filed in the office
of the circuit court of the
county in which the land, or the
greater part thereof, is situated.
A certified copy of the petition
and all notices shall be filed in
the official records of any other
county in which the lands are

Section 298.01(4) should also be repealed.

It is further recommended that such districts be cre-
ated only for a definite public purpose and that their forma-
tion and continued existence be subject to review by the
Department of Environmental Regulation and the chapter 373
water management district within which the proposed new
district lies.


"In addition to the requirements
of s. 298.01 (1)-(3), no such
district may be formed unless its
purpose is one which could properly
be performed or served by an appro-
priate governmental unit or which
is demonstrated to be one which
would otherwise be a valid subject
for the allocation of public funds.

Furthermore, such petition for
creation shall not be considered
by the adopting body unless it has
first been reviewed and reported
upon to the adopting body by the
Department of Environmental Regula-
tion and by the chapter 373 water
management district having juris-
diction over the lands affected."

3 1-


Many chapter 298 districts, as well as other drainage
districts created by special acts, may currently be in an
inactive status and as such should be dissolved. However, a
major hindrance to this dissolution is that it is not known
precisely how many such districts exist and which of these are
still active. Therefore, until a survey by the Department of
Environmental Regulation to determine the existence of all
water management districts is completed, it is suggested that
consideration of any dissolution legislation be postponed.

Note that the provisions of chapter 165 [(s. 165.051,
.052, .061(4)(b)] would seem to pre-empt the dissolution
procedure in chapter 298 (s. 298.06). These provisions would
allow dissolution either by a special act or by a voter
approved ordinance of the local governing body. In addition,
such districts could be declared inactive by the Secretary of
State upon certain findings [(see s. 165.052(1)(b)]. Note
further that upon a finding of an inactive status of a
district created by a special act, the legislature may repeal
such special act (see s. 165.052(4)).

As a further assurance that inactive districts are
brought to the attention of the Department of Environmental
Regulation and thus to the legislature, all such water dis-
tricts should be required to file a report to the Department
of Environmental Regulation, or to the appropriate chapter 373
water management district, which would then file such report
with the Department of Environmental Regulation. The report
should contain, at a minimum, evidence that the district has
appointed or elected a governing body within the last four
years, or as provided in s. 298.11-.12, or evidence that the
district has been operational within the immediately preceding
two years. The report should also show evidence of the annual
meeting required by s. 298.12 and of the annual report by the
supervisors made to the landowners required by s. 298.14.
Such a report to the Department of Environmental Regulation
should be filed within 60 days of the effective date of the
new legislation and annually thereafter.


Section 298.36(3) requires the state to pay the
298 districts benefit and ad valorem taxes for any state
lands within the district. This provision has created audit-
ing difficulties because the Department of Natural Resources
(the agency to whom the title to state owned lands was trans-
ferred from the Board of Trustees of the Internal Improvement
Trust Fund by the Environmental Reorganization Act of 1975)


has not been given the necessary appropriations to pay such
taxes. Furthermore, the argument exists that the sovereign
should not be subject to such taxation. However, if only the
benefits rendered to any state lands within the district were
taxed, equitable considerations would favor such assessments.


Repeal section 298.36(3)


It has recently been ascertained that chapter 298,
in conjunction with chapter 196 (Tax Exemptions), allows
avoidance of ad valorem taxes on property owned by water
management districts. The argument raised in support of such
exemption is that by chapter 298, such a district is a public
body and, therefore, is accorded the exemption given by chap-
ter 196 to lands of public bodies (see s. 196.199(c)). Argu-
ments in favor of such a status have been raised by some
county tax assessors on the basis of the public benefit and
necessity of such districts' water control activities. Fur-
thermore, it has not yet been determined if such exemption
practices are prevalent throughout the state. However, this
situation would seem to provide an interesting tax loophole
for property owners who are successful in obtaining a circuit
court to declare them a 298 district. Such property could then
seemingly enjoy tax-exempt status until its owners decided
to dissolve this district.


In addition to better legislative
control of 298 district formation
and more active review by the
Department of Environmental Regu-
lation and chapter 373 water
districts, a direct expression by
the legislature in chapter 298
regarding such exemption would
serve to clarify legislative
intent on this matter. Consider:

5 -

"No water management district
property shall be exempt from
ad valorem taxation unless the
district was formed, or here-
after formed, for the purposes
stated in section 298.01 (1)
and that such purpose is one
which could properly be per-
formed or served by an appro-
priate governmental unit or
which is demonstrated to be one
which would otherwise be a
valid subject for the allocation
of public funds."

VI. Sections 298.02(5), 298.07(6) and 298.09(3) should be
amended to include active participation by all 373 water
districts in the processes involved in those sections. Cur-
rently only Central and Southern Florida Flood Control District
and the Southwest Florida Water Management District are re-
quired to participate by these sections.

65w.051 Dissolution procedures
(1) rte of any exstingmunnicipality or 165.022 Preemption; effect on special laws--
co ratiodir ray It is further the purpose of this act to provide viable
AiacLtot erPa-gislare; or-" and usable general law standards and procedures for
tsA ecial act 0 fthe _eisture or forming and dissolving municipalities and special
a]tiitT ei of the districts in lieu of any procedure or standards now
uicof the qualifasitc~_nir...vo..-... .provided by general or special law. The provisions of
2T Ifa ot bfth'qulifiedt voters is required, tths act shall be the exclusive procedure pursuant to
governing body of the municipality or special district general aw for forming or dissolving municipalities
or, ifthe municipal or special district governing body and special districts in this state except in those
does not act within 30 days, the governing body of counties operating under a home rule charter which
the county or counties in which the municipality or provides for an exclusive method as specifically au-
special district is located shall set the date of the thorized by s. 6(e), Art. VIII of the State Constitution.
election, which shall be the next regularly scheduled A visionss ofa general or social law existiun
election or a special election held prior to such elec- Iu 9li 4 conflict with the provisions o. this act
tion, ifapproved by a majority of the members ofthe all notbe effective to the extent of such conflict.
governing body of each governmental unit affected, a ..rr --. L a. u-2
but no sooner than 30 days after passage of the ordi- ------.---
nance. Notice of the election shall be published at
least once a week for the 4 successive weeks prior to
the election in a newspaper of general circulation in
the municipality or special district.
tihoy.- L ch. 74.192
165.052 Special dissolution procedures.-
(1) The secretary ot State by proclamation shall
declare inactive any municipality or special district '-*-..
in this state upon a report being filed by the depart 165.061 Standards for incorporation, crea-
ment which shall show that such municipality or tion, merger, and dissolution.-
special district is no longer active, based upon a find- (1) The incorporation of a new municipality, oth-
ing: er than through merger of existing municipalities,
(a) That the municipality has not conducted an, must meet the following conditions in the area pro-
election for membership in its legislative body with-. posed for incorporation:
in the 4 years immediately preceding, or as other-, (a It must be compact and contiguous and ame-
wise provided by law; or I nable to separate municipal government.
tb) That the special district has not had avpoint-: (b It must have a total population, as deter-
ed or elected a governing body within the 4 years mined in the latest official state census, special cen-
mmediately precede or as otherwise provided by s, or estimate of population, in the area proposed
w or has not operated wthn the years imedi- to be incorporated of at least 1.500 persons in coun-
eiv receding an ties with a population of less than 50.000. and of at
c) That a notice of the proposed proclamation least 5,000 population in counties with a population
has been published once a week for 4 weeks in a of more than 50,000.
newspaper of general circulation within the county (c) It must have an average population density of
wherein the territory of the municipality or special east 1.5 persons per acre or have extraordinary
district is located, stating the name of said munici- conditions requiring the establishment of a munici-
pality or special district, the law under which it was pal corporation with less existing density.
organized and operating, a general description of the (d) It must have a minimum distance of any part
territory included in said municipality or special dis- of the area proposed for incorporation from the
trict, and '[stating] that any objections to the pro- boundaries of an existing municipality within the
posed proclamation or '[to] any debts of said county of at least 2 miles or have an extraordinary
municipality or special district shall be filed not lat- natural boundary which requires separate munici-
er than 60 days following the date of last publication pal government.
with the department; and (e) It must have a proposed municipal charter
(d) That 60 days have elapsed from the last publi- which:
cation date of the notice of proposed proclamation 1. Prescribes the form of government and clearly
and no sustained objections have been filed, defines the responsibility for legislative and execu-
(2) The state agency charged with collecting fl- tive functions.
nancial information from municipalities and special 2. Does not prohibit the legislative body of the
districts shall report to the Department of State and municipality from exercising its powers to levy any
the Department of Community Affairs any munici- tax authorized by the Constitution or general law.
pality or special district which has failed to file a (2) The incorporation of a new municipality
report within the time set by law. through merger of existing municipalities and asso-
(3) If any municipality or special district doe cited unincorporated areas must meet the follow-
clared inactive pursuant to this section owes any ing conditions:
debt at the time of proclamation, any property or (a) The area proposed for incorporation must be
assets of such unit, or which belonged thereto at the compact and contiguous and susceptible to urban
time of such proclamation, shall be subject to legal services.
process for payment of such debt. After the payment (b) Any unincorporated area to be included must
of all the debts of said inactive municipal or special meet the standards provided in s. 171.042, if availa-
district corporation, the remainder 1[of its property ble.
or assets] shall escheat to the county wherein locat- (c) The plan for merger and incorporation must
ed. If, however, it shall be necessary, in order to pay provide for an equitable arrangement in relation to
any such debt, to levy any tax or taxes on the proper- bonded indebtedness and the status and pension
ty in the territory or limits of the inactive municipal- rights of employees of each governmental unit pro-
ity or special district, the same may be assessed and posed to be merged.
levied by order of the county commissioners of the (3) The creation of a special district must be the
county wherein the same is situated, and shall be best alternative available for delivering the service
assessed by the county [property appraiser] and col- and be amenable to separate special district govern-
lected by the county tax collector. The proceedings in ment if such district is to have a governing body
the assessment, collection, receipt, and disburse- other than a county or municipal governing body.
ments of such taxes shall be like the proceedings (4) The dissolution of a .nicipality or special
concerning county taxes as far as applicable. district must meet the following conditions:
(4) Any special law authorizing the incorpora- a be municipity to be dissolvedmust not be
tion or creation, or relating only to the powers or substantially surrounded by other municipalities.
duties, of any municipality or special district pro- ib) The county or another municipality must be
claimed inactive hereunder shall be reported by the demonstrably able trovide n ar seice to
Governor to the presiding officers of both houses of the municipal or special district area proposed for
the Legislature. The proclamation of inactive status dissolution.
shall be sufficient notice as required by s. 10, Art. mI (c) An equitable arrangement must be made in
of the State Constitution to authorize the Legisla- relation to bonded indebtedness and vested rights of
ture to repeal any special laws so reported, employees of the municipality or special district to
Hm.iWy.-4 ch. ~-ic. be dissolved.
*N-t&-BrcMtd tiagnulr added by Uh editors, thutm iu a imy. .-, I. cf. 74-1ttL19

29801 Formation of water-management dis- 98.06 Dissolution of district in certain cases.
otet a- -I4, after determining the objections made to te
(1) The Departentof [Environmental Rgula commissioners' report, the court shall find that the
on or a matori t o t wneow ers an SoUs estimated costs of works and improvements as re-
o of wet or over owed lands or lands subject to ported by the board of commissioners, or as amended
overflow situated in one or more counties in this by the court, exceed the estimated benefits, the court
state, ay orm a water-management district, here- shall then render its decree, declaring the incorpora-
inater referred to as "district." for the purpose of tion of the district to be dissolved as soon as all costs
preserving and protecting water resources. or sani- incurred, which shall include court costs and all obli-
tary or agricultural purposes, or when the same may gations and expenses incurred in behalf of the dis-
be conducive to the puohc health, convenience or trict by the board of supervisors, shall have been
.welfare, or of public utility or benefit, by drainage, paid, and if the uniform tax levied under the provi-
irr gaton, or water management. dor that purpose, sions ofs. 298.29 be found insufficient to pay all such
the Department of 'Invironmental Regulationj or a costs the board of supervisors shall make such addi-
majority of the owners of said lands may make and tional uniform tax levies as will be necessary to pay
sign a petition in which shall be stated: such deficiency; provided, that in estimating the cost
(a) The name of the proposed district and the of constructing the works and improvements of the
number of years the same is to continue: district the amount of interest that might accrue
(tb The boundary line of the proposed district; upon bonds that may be issued by the board ofsuper-
fc) The names, so far as known, and the last visors under the provisions of this chapter shall not
known post-ol'ice address of the owners of lands or be considered as a part of the cost of construction.
-l--- 33 cb. 458, 191aa G8 103 COGL 148&
other property in said district and the owners' of ?
lands immediately adjacent and contiguous to the
boundaries of the proposed district, as said addresses
appear on the tax rolls of the land situated within
the district or immediately adjacent and contiguous
thereto, together with a description of the lands as 29807 Amending former decree incorporate.
they appear on the tax rolls and the number ofaacres ing district; c la~ig DOndos riVine s Ion an wae
owned by each. When the name or post-office ad. management plan: form of notice; objections,
dress of the owner ofany ofsaid lands or other prop. herring and determination on petition.--b
e isn knon this fact shall be sat out isaid () The board of supervisors or the Department
petition, of'tEnvironmental Regulation, for and on behalf of
(d) That the owners ofthe lands within said dis any drainage district organized under the provisions
trict whose names are subscribed to said petition are of this chapter, or the owners of land adjacent to
willing to and do obligate and bind the lands owned such district, shall have the right to file a petition,
by them situated in the proposed district to pay the which shall be subscribed to and acknowledged, in
tax which may be assessed against their respective the office of the clerk of the court organizing said
lands to pay the expense oforganing and ofmaking district, praying the court to amend its former de-
and maintaining the improvements that may be nec- cree incorporating the district by correcting the
ear to effect the purposes of this chapter, names of the landowners, by striking out any such
Le) That the proposeddistrict is in the best int=- names, or by adding, striking out or correcting the
t o owners within the district the description of any land within or alleged to be within
l a he o o n the boundary lines of any uch district or in any
h harm will resit to ay andowner other manner amend its decree. The petition may
within thedistric or owners of land immediately ask permission of the court to amend or change the
adjacent and contiguous thereto or to the public. in- water-management plan. or to correct any errors
terest and welfare and, ifso, then to what extent, omissions, or other mistakes that have been disco-e
(2) There shall be attached to the petition and ered in the water-management plan; or said petition
published with the notice required by s. 298.02 a map may ask that the boundary lines of said district be
or plat of the county or counties in which said pro- extended so as to include lands not described by, and
posed district shall be located, showing the boundary included in, the petition and decree of the court in-
line of the proposed district and the section, town- corporating the district. If such petition asks the
ship, and range lines, together with natural geo. court's permission to change the water-management
graphic features and existing roads, streets, and plan, or in any manner to change the boundary lines
highways plan or in any manner to change the boundary lines
s3) eof such district, it shall also ask the court to appoint
(3) The petition shall contain a prayer asking three commissioners, as provided for under the pro-
that the lands described therein be declared a dis- visionsofs. 298.30, to appraise the land that shall be
trict under provisions of this chapter. i taken for rightso-way, holding basins, or other
(4) The petition may be signed by the Depart- work or assess the benefits and damages to any or all
meant of 1[Environmental Regulation] or by a majori- lands. public highways, and railroad and other prop.
ty of the owners of said lands, or it may be signed by eray already in the district or that may be annexed
both the department and the owners of lands. After to the district by the proposed amendments, and
the petition has been so signed, subscribed to, and changes to the water-management plan or the pro-
acknowledged, it shall be filed in the ofi of" the 'posed change in the boundary lines of said district.
Clerk of the Circuit Court of the county in which If such petition proposes to change the boundary
such land, or the greater part thereof, is situated. As
certified copy of the petition and all notices shall be .... ...
filed in the official records of any other counties in
which lands are situated. :6 -"hLe-- Cen'h- tl- SernFl Forida -
"L .-' 5v iso 5 t C s it 1. 2255 i4ai d .dist rict are situated in saida district," o th

a copy of the petition and attached manor nlat and
ave thne time allowed as proviae in said s e -
.o ..i.wich Fto tle objections toe the amnmeS-ro

-^.rme dTecrege.gaid districts shail tllewith- the
Scout their jecions, recommendations, or pro-
posed amendments to the petition.
Hiio..-.. 39. oh 6458 I913 505 1136: CL 1491: 2. h 29737, ii
10. 25, 35. c h 9-itO 17. c 03 i, ey 70435-s 4 h. 7c29, L
'No.t---S.. N folowag.l 23.901.
v.-..j 9. 2 4& 5.r k. ch, 0 C.,k.d _.... .art.

98.09 tendn le of dr i 2981 Election of board of supervisors; De
meeting of landowners; peueon to t pro-in e R on tr
ceedings, etc-- partment of nvromental egula on t repr
(1) Wheneertheboard ofsupervisorsofany dis- sent state at election; f no election held
trict organized under this chapter finds that in order department to appoint supervisors, etc.-
to raise funds to complete the water-management () Within 20 days after any district sh have
plan, pay for works already completed, pay bonds been organized and incorporated under the provi-
outstanding and interest thereon or interest on this chapter, the Clerk of the Circuit Court

sb 29.11. wh ino shall have the time altte, ah beanenfealhpedi-
same, restore any works, or construct new works; o in which the petition has been filed sha, upon gi
whenever for any other cause, t thr ime for which ing notice by causing publication thereof to be made
any district has been incorporated should be extend- once a week for 2 consecutive weeks in some newspa
ed, the board shall call a meeting of landowners of per published in each county in which lands of the
the district in the same manner as is provided for in district are situate, the last insertion to be not less
the district in the same manner as is provided for in thn 10nor more than 15 days before the day of such
s. 298.11. The notice shall state the time, place, and meeting, call a meeting of the owners o the lands
purpose of the meeting. If tte vote of the majority of tin a eeti o te owner of the n
the owners represented at the meeting be cast ina state in scai district, iat a dy iand hour specific

r Is a at:. oeme public place in the county in which the disre
favor of the extension of the district's corporate ex- tict wages o raizede, fbr the purpose of electing a
isence, a petition will be presented to the court or- oi of supervisor o c the s o f w
board of three supervisors, to be composed of owners
ganiing the s district asking for an extension of time. of the lands in said district and residents of the coun-
The meeting shall be conducted in the same manner or counties in which such district is situate
as is provided in s. 298.11 for the election of supervi- (2) The landowners, when assembled, shall or-
sors, except that one member of the board ofsupervi- Qnize by the election of a chairman and secretary of
I the meeting, who shall conduct the election; at such
p."--_- -- election each and every acre of land in the district
shall represent one share, and each owner shall be
entitled to one vote in person or by proxy in writing
i peduly signed. for every acre of land owned by him in
..(3) The Central and Southern Florida Flood-Con- such district and the three persons receiving the
trol Ditrict, ifthe lands within the boundaries of je highest number of votes shall be declared elected as
dis r te supervisors. Landowners owning less than 1 acre
ouri wlt'lo0rida-lWat'er.Management L;strct if shall be entitled to one vote. The landowners shall at
jns_ within the boundaries ofnthe r sed d-" such election determine the length of the terms of
Sr iatin fbtasa l e Moffice of each supervisor so elected by them, which
ard; i.T r s is s ei shall be respectively 1, 2 and 3 years, and they shall
_a opy or the. petion ansum n as rll n serve until their successors shall have been elected
subsection 2i and shall have the time allowed as and qualified.
rovlaea for in sM- subRectin M whcn to aIye Vber- (3) The Department of '(Environmental Regula-
tions to the afniendent o Md e ormer ecreem Sad tionc, atn any such meeting, may represent the state,
dise risct s lea Whomarrmy;it- rorotbjectiammo and shall have the right to vote for supervisors, or
erofm mefidtio s, or proposed amendments to the upon any matter that may come properly before said
piefti o. meeting to the extent of the acreage owned by the
WpV2. c 6S8. Io s a Gia its CCo Le1d a& t.L r e os state in such district, which vote may be cast by an
t iS. lndo. o ; o be:, r t i, at person designated by said Department of '[Environ-
'a pois ec br ~~ erss ed mental Regulation]. Guardians may represent their
t e wards, executors and administrators may represent
b estates of deceased persons. and private corporations
Smayt be represented by their officer or duly author-
ized agents. The owners of a majority of the acreage
included in such district shall be necessary to consti-
tute a quorum for the purpose ofholding such elec
tion, or any election thereafter, and in case th
owners ofa majority of the acreage included in such
district are not present in person or duly represent-
ed, at the time and the place stated in the notice
calling such meeting, then no election shall be held,
and notice of such failure shall e given in writing
by any person interested to the Department of '[En-
vironmental Regulation), which shall as soon as

I practicable appoint three competent persons who
own land in such district as such supervisors for the
term of i, 2 and 3 years respectively, and who shall
hold their office until their successors are elected or
of..... boay a.n raepets appointed and qualified.
2914 Organizton o (4) Any such supervisor so appointed by the said-
to landowners, compensation of members of Department of iEn vironmental Regulation] may be
board; proviso,-The board of supervisors, imrnedi- removed by the said department for dishonesty, in-
ately after their election or appointment, shall meet & competency or failure to perform the duties imposed
at some convenient place and choose one of their upon him by this chapter, and any vacancies which
number president of the board, and elect some suita- may occur in any such office so filled by appointment
ble person secretary, who may or may not be a mem- shall be filled by the said department asr soon as
bet of the board, and who may be required to execute practicable.
bond for the taithful performance of his duties, as e. cS. 1413 iS S 1103i C-L 14i5 to 5 35 s mem &
the board of supervisors may require. Such board is. 2a2 O
shall adopt a seal with a suitable device, and shall .- (11SS6 S60
keep a record of all of its proceedings in a substae- 29812 Annual election of supervisors; term
tially bound book to be kept for the purpose, which of office, etc.-Every year in the same month after
shall be open to inspection by any interested person. -" the tim rti.--ctio-oThie ffrsi oa-r 0o superv-
his agent or attorney. The board ofsupervisores shall sorsit shall call a meeting of the landowners in the
report to the landowners, at the annual meeting __________hese__nnr______roded__rn__
held under the provisions of s. 298.12, of what work dit..ct in the samerm annra Si roliddfrin sa
has been done, either by engineers or otherwise. The n-i. ejThetae time and iace and elect one su-
members of the board shall be reimbursed for their a eleci- nt o' in iro eaones
...vssa a supe dfthor, a1l-ieiartrmect,
scribed in s. 298.11, who shall hold his office for 3
years or until his successor is elected and qualified;
and in case of a vacancy in any office of supervisor
elected by the landowners, the remaining supervi-
sors, or if they fail to act within 30 days, the Depart-
ment of i[Environmenrj Regulation], may fi1i such
vacancy until the next annual meeting, when a suc-
cessor shall be elected for the unexpired term.
Hla~o.-S eh. 8455. iel9 505 110i CL. 1468. s. 25, 35, ch. 0.06.
'Neoa.--,S.. or iowma 23.Oi

29S.36 Assessing land for reclamation; a 19.199 Exemptions for property owned by
portionment of tax; lands belonging to state as- governmental units.-
sessed drainage tax record-- (-L Propert owned and used by the following
(1)After the lists oflands,with the assessed ben- ronmenta un shall ythbe exe et ro
efits and the decree and judgment of court, have uner the following conditions: --
been filed in the office of the Clerk of the Circuit () All property thenied States shall be ex-
Court as provided in s. 298.34, then the board of empt from ad valorem taxation, except such proper
supervisors shall, without any unnecessary delay. t as is subject to tax by this state or any polite
levy a tax of such portion of said benefits, on all lands subdivision thereof or any municipality underany
in the district to which benefits have been assessed, law of the United States.
as may be found necessary by the board of supervi- () All property of this stat which is used for
sors to pay the costs of the completion of the pro- s slbe from ad va-
posed works and improvements, as shown in said
plan of reclamation and in carrying out the objects t reim property otfi ed Me ov-
of said district; and, in addition thereto, 10 percent n ctpery o tus several Prlit cal suI-
of said total amount for emergencies, The said tax S-i -Wuocip ulesoori state ic u
shall be apportioned to, andlevied oniach tract oY ._4_ti enmifrom ad valorem raxaUon, excepas
land in said district in proportion to the benefits oiferwIse prOvIed by law.
assessed, and not in excess thereof .
(2) In case bonds are issued, as provided in this
chapter, a tax shall be levied in a sum not less than
an amount, 90 percent of which shall be equal to the
principal of said bonds. The amount of bonds to be
issued for paying the cost of the works as set forth in
the plan of reclamation shall be ascertained and de-
termined by the board of supervisors; provided, how.
ever, that the total amount of all bonds to be issued
by the district shall in no case exceed 90 percent of
the benefits assessed upon the lands of the district.
The amount of the interest (as estimated by said
board of supervisors), which will accrue on such
bonds, shall be included and added to the said tax,
but the interest to accrue on account of the issuing
of said bonds shall not be construed as a part of the
costs of construction in determining whether or not
the expenses and costs of making said improvements
are equal to, or in excess of the benefits assessed.
(3) The benefits, and all lands in said district be-
longig to the state, shall be assessed to, and the
taxes thereon shall e paid by, the state out olf un~s
on an"d. or wlich may hereafter be obtaed, de-
rived from the sale of lands belong to the state.
his provsion shall apply to all taxes in any drain-
g itrict including maintenance and ad valorem
tares- eiTt levied under ths or any othMr law, ad
to taxes assessed for preliminary work and expenses,
aa rovided in s. .29.2. as we i as to the taxes p
vided for in this section.
(4) 'The secretary ofIhe board of supervisors as
soon as said total tax is levied, shall, at the expense
of the district, prepare a list of all taxes levied, in the
form of a well-bound book, which book shall be en-
dorsed and named "DRAINAGE TAX RECORD OF
DA," which endorsement shall be printed or written
at the top of each page in said book, and shall be
signed and certified by the president and secretary
of the board of supervisors, attested by the seal of the
district, and the same shall thereafter become a per*
manent record in the office of said secretary.
IsT-y.-a 17. ch. h45 6, 191S3; S 1114UtL Lh. L1o2040. 1927, C 146T7.
a. 9531 Tmr agmam saw pmu aus

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