Our revenue derives from assessments imposed on landowners in the district. Said assessments are collected by the Leon County Tax Collector, and are added to each landowner’s property tax bill.

Assessments for fiscal year 2019 are as follow:

Lot Size Assessment
36 feet $646.21
40 feet $660.45
50 feet $704.46
50 garage $649.34
60 feet $717.76
65 feet $640.26
75 feet $779.91
90 feet $835.19

The statutory authority for the levy of the tax, fee, assessment or charge is found in 190.021, Florida Statutes. To wit, “the board shall annually determine, order, and levy the annual installment of the total benefit special assessments for bonds issued and related expenses to finance district facilities and projects which are levied under this act. These assessments may be due and collected during each year that county taxes are due and collected, in which case such annual installment levy shall be evidenced to and certified to the property appraiser by the board not later than August 31 of each year, and such assessment shall be entered by the property appraiser on the county tax rolls, and shall be collected and enforced by the tax collector in the same manner and at the same time as county taxes, and the proceeds thereof shall be paid to the district.”