STATE OF FLORIDA d lofre1iM'
OFFICE OF THE
ATTORNEY GENERAL O.We -- (l" v
E May 25, 1962
RICHARD W. ERVIN
Hon. Myron G. Gibbons
Attorney at Law
First National Bank Building
Tampa 2, Florida
Re: Southwest Florida Water Management District
Dear Mr. Gibbons:
This is in response to your letter of recent date
addressed to my assistant, Joseph C. Jacobs, concerning
the authority of the Southwest Florida Water Management
District to collect ad valorem taxes under Section 7(d)
of Chapter 61-691, Special Acts, Laws of Florida, 1961.
Section 7(d) of Chapter 61-691, Special Acts, Laws
of Florida, 1961, is as follows:
"(d) Providing, however, that no tax shall be
assessed, levied or collected under the provisions
of this act in any county which is now collecting
taxes for the payment for construction, operation
or administration of structures which will become
a part of the system of water controls in the
district acquired to accomplish the purposes of
this act, until the tax year succeeding that in
which the negotiations for contract between the
district and the basin for operation and maintenance
of the water control works are completed. Provided
further that nothing in this act shall be construed
to repeal or abrogate any of the powers, duties and
authority of the Oklawaha Basin Recreation and Water
Conservation and Control Authority."
This relates back to Section 4 of the act which is
"Section 4. Providing for district works.--District
works as provided in Section 378.10, Florida Statutes,
Hon. Myron G. Gibbons
May 25, 1962
shall be constructed, owned and maintained and
operated by the governing board of the district.
In addition, the district shall negotiate a contract
with the Oklawaha Basin recreation and water conserva-
tion and control authority in Lake County, and the
Lake Apopka recreation and water conservation and
control authority of Orange County to assume responsi-
bility for the operation and maintenance of their
water control works. Provided, that the southwest
Florida water management district shall not assume
responsibility for the operation of these structures
prior to January 1, 1964 at midnight."
In your request for opinion, you state the pertinent
facts to be as follows:
"I. The Southwest Florida Water Management District
has not completed negotiations for a contract between
the Oklawaha Basin Authority and itself for the
operation and maintenance of the water control works.
The District has made contact with the Oklawaha
Authority and expects to begin final negotiations
and to complete such negotiations in the immediate
future, certainly within the year 1962.
2. Only Lake and Orange Counties are collecting
taxes in the Oklawaha Basin Authority for the purposes
as set forth in the said Section 7(d), and that
Marion County, which is also in the Oklawaha Basin
Authority, is not levying or collecting such taxes."
In view of the fact that you indicate that negotiations
for a contract between the Southwest Florida Water Manage-
ment District and the Oklawaha Basin Authority and the
Lake Apopka Recreation and Water Conservation and Control
Authority will be concluded within the year 1962, the
first year in which the District may levy taxes in the
counties contained therein, which are presently levying
and collecting such taxes, would be 1963.
Thus, your conclusion that taxes may not be levied
or collected by the Southwest Water Management District
in Lake and Orange Counties prior to 1963 is accurate.
Hon. Myron 0. Gibbons
May 25, 1962
Although Marion County is within the Oklawaha
Basin Authority, in view of the fact that they are not
levying or collecting such taxes, they would not come
within the prohibition of Section 7(d) of the act.
I trust this is the information you desire. If
I can be of further service, please do not hesitate to
call on me.
Richard W. Ervin