/ ^ r 77,.82
( December 17, 1977
MEMO TO: LMB .. 7L' r
RE SWFWMD No. 20-0001, December 15, 1977 Memo
On hour allowed fo this project / .
1. Does SWFWMD have any recourse when a property owner refuses
b t6opay his ad valorem taxes?
373.603, Power to Enforce. The division pf the governing
board t any Water Management District and any officer or agent
th reof may enforce any provision of this law or any rule or regu-
la ion adopted and promulgated or order issued thereunder to the
sa e extent that any peace officer is authorized to enforce the law.
S373.539, Imposition of Taxes. (2) Collection of District
Ta es, the issuance of tax sales certificates for non-payment there-
of, the redemption or sale of said certificates, the vesting of
title by tax forfeiture and the sale of land and other real estate
so forfeited shall be at the same time, in conjunction with, and by
like procedure and of like effect as is provided by law with respect
to County taxes, nor may either the county or the district taxes be
paid or redemption effected without the payment or redemption of both.
The title to district tax forfeited lands shall vest in the County
on behalf of said District along with that of the County or county
rtax foreited lands, said district tax forfeited land to be held, sold,
or otherwise disposed of by said County for the benefit of said
(4) The tax officers of the County are hereby authorized
ard directed to perform the duties devolving upon them under this
chapter, and to receive compensation therefore at such rates or charges
as are provided by law with respect to similar services or charges
in other cases.
S373.546. The governing board may, in its discretion, adopt
and effectuate unit areas... for the purpose of imposing taxes within
each area to meet these requirements of the said area.
S373.043. The department shall adopt, promulgate and enforce
such regulation and review procedures as may be necessary or con-
venient to administer the provisions of this chapter.
S373.044. In administering this chapter, the governing board
of the District is authorized to make and adopt reasonable rules,
regulations and orders consistent with law and such rules, regu-
1 tions and orders may be enforced by mandatory injunction, or other
a propriate actions in the court of this state.
Page 1 of 3 Pages
373.129. The division, the governing board of any Water
Management District, or any local board is authorized to commence
and maintain proper and necessary actions and proceedings in any
court of competent jurisdiction for any of the following purposes:
(1) To enforce rules, regulations and orders
adopted or issued pursuant to this law.
(1) The governing board may enforce its regulations in
orders adopted pursuant to this chapter, by suit for injunction or
other appropriate action and the courts of the state.
In conclusion, it appears that SWFWMD has the authority to
take property for taxes, but this authority must be exercised in
conjunction with the County Tax Collectors. Certain officers of
the state are required to follow the directions of SWFWMD in re-
gard to the collection of these taxes.
2. May SWFWMD include a provision in a Consumptive Use
Permit which would avoid or suspend the permit if
the permitee refuses to pay its ad valorem taxes to
the County Tax Collector?
(1) The governing board or the department may require such
permits for consumptive use of water and may impose such reasonable
conditions as are necessary to assure that such use is consistent
with the overall objectives of the district or department and is
net harmful to the water resources of the area.
S373.223(2). The governing board of the department may autho-
rize the holder of a Use Permit to transport and use ground or surface
water beyond overlying lands, across county boundaries, or outside
the watershed from which it is taken, if the governing board or
department determines that such transport and use is consistent with
the public interest...
Page 2 of 3 Pages
! ., < -
These requirements are representative of other re-
quirement that I have seen in the law. It is to be noted that
the conditions are such as to assure that the use is consistent
with the overall objectives of the District or the public in-
terest. The question then becomes whether or not the payment
of taxes is in the public interest or consistent with the over-
all objectives of the District.
Page 3 of 3 Pages
fo Srm #0-001
4 =mm )es-ooo.
1. Deesw SgtiDLtther (thrwh its Ditrlt Qovraaing
o f f0eafh ear ee, 1o ilr N he severse
mos Iyt sit L by WMBA the ooeaty tax tons
2. May r-mWD iMolt. provi-si ia a imtrrt in
ta hte U ntt b r siusiped the pqodn At ife xipeitelO
to pay its ad valrs taxes to the aeuaty e U *tletc?
4It Ad ""mrXa to e tapese ae *leflt Wy the
tasw t ftw as: qto ate.
fltM i ,iflk Ield itto the weiLes
.itl.to A emety f .ay p to 10 ais,
va .. e .., ,e f. S m- 0 -.,
lllsft aif flr Xjv up e.3 |RXI^|BV
pinpeflm sd up to 07 mills ftr bea.s pine 9Ws.)
tatamag tl, to mpolet this roeearoht hour
hre Ce *a209001
Lase m o b7foel yeou oped more than 1 boar Of billabl