Title: Opinion File 77-38 thru 77-50
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Permanent Link: http://ufdc.ufl.edu/WL00003487/00001
 Material Information
Title: Opinion File 77-38 thru 77-50
Physical Description: Book
Language: English
 Subjects
Spatial Coverage: North America -- United States of America -- Florida
 Notes
Abstract: Buddy Blain's Collections - Opinion File 77-38 thru 77-50
General Note: Box 14, Folder 5 ( Opinions 1976 - 1977 - 1976 - 1977 ), Item 40
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
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Bibliographic ID: WL00003487
Volume ID: VID00001
Source Institution: Levin College of Law, 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






























































II I J ...... .


K KEI, McEWEN, SMITH, COFER & TAUB
I[ RNEYS AND COUNHELL( 7T LAW. a. o-7
^^^ ^^\ u. <>. Gl..___,U .. T" 3
0 MADISON STREET. P.O. 1 1303 ouxnIY ouBIOXs, IIsse.1 7
JAMXI X MC OIMC-. 1908.*1D7
TAMPA. FLORIDA 33001
(813) 228-7841
KEY WORDS &-_ 5






Is EPUT azAl 20.
Search 23, 1977 ;-.. -/p





he Honorable Robert L. Shevin
attorney General
tate Capitol
allahassee, Florida 32304

HE: Your Opinion #077-17
Water Management Districts

ear General:

n September 17, 1976 we wrote you on behalf of Southwest
lorida Water Management District requesting an opinion
or guidance in connection with the changes of water if'
management district boundaries.

En our letter we asked the question:

"What restraints are imposed on the use by
St. Johns River Water Management District
of monies transferred to it by the Southwest
Florida Water Management District at the
time of the change of the boundaries ?"

More specifically we asked two questions:

"1. After the transfers of area and funds,
can these monies levied for basin purposes
be spent by the St. Johns board for
nonbasin purposes?

"2. After the transfers of area and funds,
can the Southwest district funds, which
were essentially levied in the area
being transferred, be spent by the
St. Johns board for the use and benefit
of areas other than the area being
transferred?"

Your opinion, which was written on February 9, 1977,
reworded the questions asked to such an extent that it
was not quite responsive to our request. The reworded
question asked:




CER. McEWEN. SMITH. COFER & TAUB

0


GIBBO


"1. What funds, if any, must be transferred
from the Southwest Florida Water
Management District to the St. Johns
River Water Management District pursuant
to the transfer ?" (Emphasis added.)

n March 3, 1977 Mr. Herbert M. Webb, attorney for St. Johns
iver Water Management District, wrote you, enclosing a
petition for Reconsideration of your opinion #077-17.

n Behalf of Southwest Florida Water Management District, we
ith St. Johns River Water Management District in
equesting further consideration and modification of the
pinion. With the exception of the first two paragraphs
f Mr. Webb's Petition, we agree and support his Petition.
qe differ with the first two paragraphs only because it
:ends to imply that the manner in which question 1 of your
)pinion is stated was the manner in which it was asked on
behalf of Southwest Florida Water Management District.
This is not completely accurate as outlined above.,


.y ..~ .. 2?'
_- ...: '.:
ly.-- ;.



join




...


Unfortunately, Mr. Miller, your assistant who prepared the
Opinion, was not aware of an agreement which was subsequently
nade and entered into on December 1, 1976 between the
Southwest Florida Water Management District, St. Johns River
Water Management District and the Oklawaha River Basin of
the Southwest Florida Water Management District, relating
to the transfer, including the transfer of funds. A copy
of this agreement is attached for your information.

I also include copies of audits which have now been completed
by Ernst & Ernst relating to the-funds being transferred.
You will note from these audits that funds are also being
transferred to the Suwannee River Water Management District
in connection with the Waccasassa Basin to the Suwannee River
pursuant to the same law.

Specifically referring to page 4 of opinion #077-17, the last
paragraph, SWFWMD agrees with your conclusion that there is
no clear intent in the act to require the transfer of district
revenue raised for district functions. However, some of the
district functions are being transferred to theiSt. Johns
District and it would seem appropriate, fair and equitable
that SWFWMD also transfer some district funds to the St. Johns
District in order to make the "transfer of areas, and
concomitant transfer of duties, responsibilities, assets and
related matters, as smooth and equitable as possible, preserving
continuity wherever possible and desirable." 373.074(1), F.S.


___ I


1S. TUi


CONTINUING OUR LEVER Cl O
3-23-1 N7-3
HEC!T NO.




uV r u. u .iH. MChWEN. SMITH. COFER & TAUB CONTINUING OUR CTTI OFN
. 0 3-23-77 7- 40
/^ GHIECT NO.
3


st year during the budgeting process, the governing boarc-
f SWFWMD and its Oklawaha Basin Board could have budgeted
erely to the end of calendar year 1976 and provided for no
funds to be carried over. This would have placed the
t. Johns District in a position of receiving area and
responsibility, including operable water control structures
nd other matters, without adequate funds for accomplishing
his. This could not be construed to have been the intent
f the legislature, especially since it required that all
contractual obligations with respect to an area being
transferred to another district shall be assumed by the
district receiving such area. S373.0691(1), F.S.

embers of the legislature were aware of these transfer
problems and it was discussed on many occasions by the
espective committees prior to submission of the proposed
constitutional amendment to the people relating to ad valorem
axing authority of water management districts and prior to
he passage of Chapter 76-243, Laws of Florida. Actually,
legislators had suggested transfer of ad valorem tax funds
year prior to this and South Florida Water Management
district (then Central and Southern Florida Flood Control
district) entered into an agreement whereby it transferred
substantial sum of money to the St. Johns District in
advance of the change of boundaries pursuant to an agreement
herein the St. Johns District agreed to assume responsibility
for operation and maintenance of the upper St. Johns area.

e support your conclusion and opinion #075-32 that the
legislature could not provide for funds collected by one
special district by its ad valorem tax levy to be transferred
to another special district. We distinguish that from the
instant case since that related to the transfer of funds
prior to the transfer of territory, not upon such-a transfer.

In your opinion of #077-17 you conclude that "the act does
not command such a transfer [of district funds.]" (Emphasis
added.)

We have no trouble with this conclusion and agree that the
act does not command such a transfer although the legislature
does state its intent that the transfer be as smooth and
equitable as possible.

We respectfully submit that the last sentence of the summary
of the opinion may be somewhat misleading and not fully
supported by the body of your opinion.

Your last summarizing sentence states:


"Taxes levied to fund the District's general


Ii~ -.




GIBBONS, TU
-- &


KER. MCEWEN. SMITH COFER & TAUB


CONTINUING OUR LETTER or
3-23-77-77- 41
SHEET NO.


regulatory and administrative functions through-
out the District may not be transferred pursuant
to Chapter 373, Florida Statutes, as amended.
(Emphasis added.)


fe hope that you will see fit to modify your opinion by
hanging this last sentence to state that while the act
loes not command transfer of District funds which have
>een derived from District-wide tax levies, it is not
proper to make such a transfer pursuant to agreement,
here the respective boards find that it is in the best
interest of the respective districts in order to make the
transfer duties, responsibilities, assets and related
matters as smooth and equitable as possible, preserving
continuity wherever possible and desirable in connection
with the transfer of territories which occurred on
)ecember 31, 1976.

rhe matters which prompted our original request for an
advisory opinion have been addressed and resolved in
paragraph 8 of the attached agreement. Therefore, further
response on your part is no longer required other than
to modify the last sentence of the summary to opinion #077-17.

I discussed this at length with Mr. Miller by telephone and
trust that this can be handled as expeditiously as possible
so the transfers can be completed.

Sincprely,


Blain


LMB/gw

End.

bcc: MGG (without enclosures)


______________________ II1


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LE:, McEWEN, SM i, COERi- & 'TAUB
NEYS ANI) (OUNHMEI..(Ol1( .AW

MADISON X'HrII:T. ri .O. IIOX 130:1
TAMIPA. FLOIIDIA .33001
(813) 228-7841


Sept+ *ber 17, 1976


Hon.
State
Talli


I I l. nl;IOMHN. 3eI2.lnA0I
f)UNIIIT OlllnollNN. |Nf0<1O17
I* Ml IIl.AIN Piiii+rl n. I[A XZAKIA ~
JOrPII Ua. COI TIOMAn K. CONB. JR. JAMEN M. MCK.WKE
A. FI.ETCII.R IYCIIER MIAI.COLM P. MICR.LEN. Ili
J. MIC'IIAEI. FORI IIAIDFORII MII.ER
AIITMIUIIH (11UI)ONS WIL.LIAM K. PLtATt
MYNHO (<. (lllllONR NHIARON 4KI.3K
HMOIIE T V. NA. M. GlIIIONII RICIARI) N. TKEIN
HIItt('T ". COIO)TEIX TIIEOIIORlIR C. TAIU
JOHIN A. OUTTON. JR. WM. EAIIlE TUCKER
VICTORIA I.. HUNT JACQUELINE W T
MOnRRT V. WILI.IAMN ,b


IS3 ReI's. RKl I TO.


tobert L. Shevin, Attorney General
Capital
lassee, Florida 32304

SRe: Southwest Florida Water


Dear Ieneral:


and i
of Wi


Soutl
tran.
Manac
the i
of S(
upon
Flor:


Boar(



St. J
and i
mone]


e represent Southwest Florida Water Management District
ked your opinion for guidance in connection with the changes
ker Management District boundaries.

Lt 11:59 pm., on December 31, 1976 a substantial portion of
west Florida Water Management District (Southwest) will be
erredd to, and become part of, the St. Johns River Water
ement District (St. Johns.) All but a very small part of
)rtion to be transferred constitutes the Oklawaha River Basin
tthwest and will be formed into the Oklawaha Basin of St. Johns
ts transfer. S373.0693(8), F.S., as Am. by Ch. 76-243, Laws of
.a.

current Basin Board members become members of the Governing
.of the newly formed Basin at the time of transfer. Ibid.

On or about January 1, 1977 Southwest will transfer funds to
rhns. These funds will consist of all unexpended Basin funds
L equitable share of all unencumbered District funds. These
; are raised by the levy of ad valorem taxes.

Query: What restraints are imposed on the use by St. Johns
River Water Management District of moneys transferred
to it by the Southwest Florida Water Management District
at the time of the change of the boundaries of the two
districts pursuant to 373.069(3), F.S., as amended by
section 1 of Chapter 76-243, Laws of Florida?


r





S-' 77- 43
GIBBONS JCKER. McEWEN. SM COFER & TAUB CONTINUING OUR LETTER OF
September 17, 19'
S SHEET NO.
2
S- ..- 2. .


It is the intent of the Legislature to make the transfer
"as smooth and equitable as possible, preserving continuity ,
whe ver possible and desirable. Sec. 4, Ch. 76-243, Laws --'
of Lorida. At the time of transfer all equipment, vehicles,,.
other personal property, records owned, located, and used by'"
a d trict solely within an area being transferred shall be Y,-
delivered to the district receiving such area." S373.06-91 -
(1), F.S., as created by Ch. 76-243, Laws of Florida. Emphasis
add i. .. -

Since 1961 Southwest has been subdivided into.- htershed.; -
.bass in compliance with Section 5 of Chapter 61-491, tbw of -
Florida, and both district-wide tax leviees and watershed basig ..,
tax levies have been made annually, as provided in Chapter 61.-691l. --. '-
Basin funds are separately accounted for and there is a separate '- .
basin budget which constitutes an integral part of the district -
budget. The fiscal year begins October 1 of eachyear. Therefore,--.
at he time of the transfer, approximately 75% -of- the fiscal year -
wil remain.

The basin tax levy is made by the- Governing Board of the "
Di strict to finance the watershed basin functions a nd t he. amount ..-
Sof. money to be raised by the tax levy :is determined by the District.- :-
/' Bo-ad. However, no such tax may be levied within-the basin "unless. : -
and until annual budget and required-tax levy shall have been approved ::"
-by ormal action of the Basin Water Management Board.".- Section 8{2) -
-Ch 61-691, Laws of Florida. (See"similar language in S373.0697(1)',
F. .) Proceeds therefrom are then "paid to the district for basin
u poses." S373.0697(2), F. ... -: -- .. ... -
S. .. .- -' .- ..
Basin Board moneys may be utilised- -.-specific designated pur-"
pos s set forth in Section 7(12), Ch'. -61-6' -Lais of-Florida. (See
alS S 373.0695(2), F.S.) The basin bfidget is in process of being
-ad pted at the present time to cover -the fulL fiscal year,, including
th( 9 months which follow the date of transfer.

-. District funds are derived from diatrlct-wide tax levies as .
au xorized by Section 7 of said-Chapter 61-691 and may be used for
sp ;ific purposes therein innumerated.. Approximatley 1/2 of the
to tl district ad valorem tax revenue will be derived from the area
be g transferred and it appears most equitable to determine the
ex ;t ratio between revenues derived from the transferring area and
th remainder of the district, and than trate al.uRencarbered
di strict tax revenues remaining on the date of transfer. -

Section 17 of Chapter '76t243, Laws of Floridi-a provides- that -


-~s -. -




44
GIBBONS. T JKER. McEWEN. SMITrCOFER & TAUB CONTINUING OUR LETTER OF
September 17, 19
SHEET NO.-
3
/..., -. ,

St. Johns shall assume the certain contractual obligations of
Southwest. Subsection (1) of Section 373.0691, F.S., as contained
in Chapter 76-243, Laws of Florida, provides that .all contractual
obligations with respect to .the .area being- transferred to another
district shall be assumed by the district receiving such area.

Mel ers of the presently constituted basin-board, who will become
mem ers of the..newly constituted basin board-upon transfer, and
mer ers of the governing board of Southwest need guidance immediate-
yly or planning and budgetary purposes and your immediate response.
to .he following questions will be sinrcerely appreciate --. -

-. lfter the transfers -of. area and funds-can these monies -levied
or basin purposes be spent by the St.--Johns board -for non-
aasin purposes?' .-

2.- after the transfers of area and funds can the Southwest district
S unds, which were essentially-. levied in -the area being transferred,
e_ spent by the St. Johns board for the use and benefit of areas
other than the area being transferred?


...- ..... Sincerely, -





S -- -- L. M. Blain, Board Counsel
Southwest Florida Water
-.- -. Management District-





L 7- -















ROE
At


-_77-45


RECEIVED

STATE OF FLORIDA
-= DEPARTMENT OF LEGAL AFFAIRS FEB 14 19
o, Ot OFFICE OF THE ATTORNEY GENERAL
THE CAPITOL
3ERT L. SHEVIN TALLAHASSEE. FLORIDA 32304
torney R neral


February 9, 1977

7-17
L. b. Blain, Esquire
Boarc Counsel
Sou west Florida Water
Mar gement District
Post Office Box 1363
Tamz Florida 33601

RE: Water Management Districts--necessity of transfer
of unspent basin tax revenues and accounts receiva-
ble from the Southwest Water Management District to
the St. Johns River Water Management District pur-
suant to a change of district boundaries; restraints
on the receiving district's use of transferred basin
revenues. SS373.069(3) (c) and (d); 373.0693(8);
373.0695; 373.0697; 373.503(2) and (4), Florida
Statutes; Chs. 76-243 and 61-691, Laws of Florida.

Deal Mr. Blain:

You have requested my opinion on substantially the following
quest tions:

1. What funds, if any, must be transferred
from the Southwest Florida Water Manage-
ment District to the St. Johns River Water
Management District pursuant to the transfer
of territory between these two districts
under Ch. 76-243, Laws of Florida?

2. What restraints are imposed on the use
of the transferred funds by the St. Johns
River Water Management District?

Your request, made on behalf of the Southwest Florida Water
Mang ement District, concerns the transfer of tax revenues from
tha- district to another district pursuant to legislative changing
or redrawing of district boundaries. Ordinarily this office
wil: not render an opinion on the propriety of action by a public





7 7-46


L.M Blain, Esquire
Page 2 077-17





body at the request of another body not having supervisory authority.
In .e instant case, however, the requesting body has a direct and
sub tantial interest in having the issues resolved. I note in
pass ng that the members of the governing board of the Oklawaha River
Bas: a subdivision of the requesting district, will become the
me mbrs of the governing board of the newly formed Oklawaha River
Bas:n in the St. Johns River Water Management District after transfer.
Sec 1on 373.0693(8), Florida Statutes, as created by Ch. 76-243,
Lawn of Florida. The interests of this body and, consequently, the
int rests of the Southwest District, are affected by the St. Johns
Rivw- Water Management District's use of any transferred tax revenues.
I s hll therefore answer your questions.


QUESTION ONE

Chapter 76-243, Laws of Florida, changes the boundaries of the
resPective water management districts and provides for the transfer
of :srtain areas, personal property, and records pursuant to the
cha le of boundaries. Under that act, the area presently consti-
tut ig the Oklawaha River Basin, a subdivision of the Southwest
Flo Lda Water Management District (hereinafter called Southwest)
wil be transferred to the St. Johns River Water Management Dis-
tri t (hereinafter called St. Johns). Section 373.0693(8), Florida
Sta rates (Supp. 1976). In addition, your request states that very
smaL amounts of territory outside the Oklawaha River Basin sub-
div iion are also transferred from Southwest to St. Johns. See
metes and bounds description in S373.069(3)(c) and (d), Florida
Sta ttes (Supp. 1976). These changes became effective at 11:59 p.m.
on December 31, 1976. The Southwest District's fiscal year began
October 1, 1976, and it appears that the Southwest District has on
hand unspent tax receipts as well as accrued tax accounts receivable
and perhaps tax lien interests arising from levies in the transferred
areas. Your question concerns the ultimate disposition of this
revenue.

The Southwest District has two separate and distinct taxing
pow rs. It may levy taxes district-wide for district purposes
g rral regulatory and administrative functions), under 373.503(2),
Flc ida Statutes (Supp. 1976), and under Ch. 61-691, Laws of Florida.
It may also levy taxes separately within subdivisions known as
baEns, for -basin-purpses at the request of and with the approval
of he respective basin governing boards. Section 373.0697, Florida
St utes (Supp. 1976), and Ch. 61-691, 8, Laws of Florida. The
fu rtions of the respective basin governing boards are set forth






r __ 77-47

L.M. Blain, Esquire 077-17
Page 3



in !73.0695, Florida Statutes. Notwithstanding that all taxes
are formally levied by the district, the annual budget for the
bas.r and required tax levy to fund it must be approved by formal
act:.on of the basin board; thus the respective basins appear to
be :i effect taxing authorities as well. In any event, the taxes
are evied for the use and benefit of the basin for statutorily
pre cribed basin purposes and in proportion to the benefits to
be derived by the properties within the basin. Section 373.0697,
Flor da Statutes (Supp. 1976).

Both the title and the text of Ch. 76-243, Laws of Florida,
are devoid of any specific reference to tax revenue or to the
transfer thereof. This omission makes legislative intent very
dif .cult to ascertain. I nevertheless conclude, until the matter
is .arified by authoritative judicial construction, that the
Legislature did intend to require the transfer of those unspent
tax revenues and tax accounts receivable which had accrued to the
bene it of and for the use of the Oklawaha River Basin and its
work and functions. This conclusion is based on the language
of 373.0695(2), Florida Statutes, which was left unchanged by
Ch. 76-243, Laws of Florida, and which'sets forth the uses to
whi l basin revenues may be put:

Basin board moneys shall be utilized for:

(a) Engineering studies of works of the
basin.

(b) Payment for the preparation of final
plans and specifications for construction of
basin works executed by the district.

(c) Payment of costs of construction of
works of the basin executed by the district.

(d) Payment for maintenance and operation
of basin works as carried out by the district.

(e) Administrative and regulatory activities
of the basin.

(f) .Payment for real property interests for
works of the basin.

(g) Payment of costs of road, bridge, rail-
road, and utilities modifications and changes
resulting from basin works.









L.M. Blain, Esquire 077-17
Pag 4





Reading this subsection in light of the rule of construction
exp Vssio unius est exclusio alterius, see Thayer v. State, 335
So. 815 (Fla. 1976); Interlachen Lakes Estate, Inc. v. Snyder,
304 3o.2d 433 (Fla. 1973); Dobbs v. Sea Isle Hotel, 56 So.2d 341
(Fli. 1952), one may conclude that basin tax revenues may not be
use for purposes other than those enumerated. Basin taxes in
the Oklawaha River Basin were levied for these particular purposes,
and the consequent tax revenue cannot be diverted to other purposes
unl ss such diversion is expressly authorized by law. Dickinson
v. Slone, 251 So.2d 268 (Fla. 1971); Taylor v. Williams, 196 So.
214 (Fla. 1940); Supreme Forest Woodmen Circle v. Hobe Sound Co.,
189 3o. 249 (Fla. 1939); Oven v. Ausley, 143 So. 558 (Fla. 1932);
KeeEa v. Adams, 143 So. 644 (Fla. 1932).

It is clear that the Oklawaha River Basin to be formed after
train fer is substantially the same entity as the Basin prior to
tra ifer, with the same governing board, Section 373.0693(8),
Flo cda Statutes (Supp. 1976). In the absence of statutory lan-
guals suggesting a contrary intent, or expressing a design to
divc t this revenue, I conclude that those tax revenues and
rec lvables raised in basin tax levies within the Oklawaha River
Bash must be transferred to the St. Johns District for use in
the manner provided by 373.0695(2), Florida Statutes.

I find further support for this interpretation in S373.0697(3),
Florida Statutes (Supp. 1976), which determines that taxes levied
there under are in proportion to the benefits derived by the several
real estate parcels within the respective basins. This provision
suggests that revenue raised by the Oklawaha River Basin tax levy
can nt lawfully be spent in a manner which fails to benefit real
pro erty within that Basin in proportion to the tax burden. See
also S373.503(4), Florida Statutes (Supp. 1976).

S a ove does not, however, apply to tax receipts
and accounts receivable generated in the district-wide levy by the
<1 tohwest District for district purposes. Vnirr rpLtis tr --is
issue as an assumption, and suggests that the Southwest District
must determine the proper share of its district funds to be trans-
ferred. That revenue was raised to fund the District's general
ad inistrative and regulatory operating expenses and to finance
district functions throughout the district. I note that Ch. 76-243,
Las of Florida, leaves the Southwest District intact as a viable
go ernmental unit. I find no clear intent in the act to require
the transfer of District revenue raised for district functions,
either in express language or in restrictions on the use of that






7 77- 449


L.M. Blain, Esquire 077-77
Page 5





revenue. I therefore conclude that the act does not command such
a transfer. See AGO 075-32, in which, among other things, I con-
cluded that tax revenue collected by one special district could
not pe transferred to another special district; also see Oklaloosa
Couw y Water and Sewer Dist. v. Hilburn, 160 So.2d 43 (Fla. 1964);
W.J Howey Co. v. Williams, 195 So. 181 (Fla. 1940).

Finally, Ch. 76-243, Laws of Florida, does not address the
sub jct of tax revenue generated by areas or properties trans-
fer ed along with the Oklawaha River Basin, but not a part of
that Basin. I am unable to determine from your request whether
or not this additional property was part of some other basin
subi vision within the Southwest District. If the property did
form part of another basin subdivision, it would seem to be
req red by the statutory provisions cited above that a proportion-
ate share of the basin revenue in that basin be transferred along
with the territory which generated it. -If not, then no such
tra sfer of revenue seems required.,


QUESTION TWO

Your second question concerns the uses to which the St. Johns
Dis tict may put the transferred revenue. Because I have construed
Ch. 76-243, Laws of Florida, to require the transfer only of tax
receipts and accounts receivable from basin-wide levies in the
Okla aha River Basin (and any other basins of the Southwest District
in portion to the area or property transferred therefrom), my
ans er will concern only that revenue. Section 373.0695(2), Florida
Statutes (quoted above), limits the use of funds raised in basin-
wid levies to specified purposes. I conclude the St. Johns District
must use the transferred revenue for the purposes enumerated in that
subsection.


SUMMARY

Chapter 76-243, Laws of Florida, changes and re-
draws the boundaries of the respective water management
districts so as-to transfer the Oklawaha River Basin,
a subdivision of the Southwest Florida Water Management
District, and certain other small amounts of territory
in the Southwest Florida Water Management District, to
the St. Johns River Water Management District. Pursuant
to that transfer unspent basin tax revenue and receiva-
bles accrued to the benefit and use of the Oklawaha River





7'1-50


L.M. Blain, Esquire 077-17
PagB 6




Basin, its works and functions and the properties situate
within such basin, should be transferred to the St. Johns
River Water Management District. If the additional small
amounts of transferred territory were included in one or
more basin subdivisions of the Southwest Florida Water
Management District, a proportionate share of the tax
revenue and receivables from such basin or basins should
also be transferred. The transferred revenue must be used
by the St. Johns River Water Management District to finance
basin functions as specified and required by S373.0695(2),
Florida Statutes. Taxes levied to fund the District's
general regulatory and administrative functions throughout
the District may not be transferred pursuant to Ch. 373,
Florida Statutes, as amended.

ncerelyr



ROBT L."SHEVIN
ATTORNEY GENERAL

Prepared by:


SDa K. Miller
Assistant Attorney General




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