§ 4-7-115. Same—Procedures.

(a)

The board shall, on or before the fifteenth day of July of each year, by resolution, determine the millage to be levied as taxes for that year upon the taxable property in the district for the purposes of said district. Certified copies of such resolution executed in the name of the board by its chairman, and attested under its corporate seal, shall be made and delivered to the board of county commissioners of each county in said district and to the state comptroller; thereupon, it shall be the duty of each said board of county commissioners to order the property appraiser of each of said counties to assess, and the collector of each of said counties to collect, a tax at the rate fixed by said resolution of said board of said district upon all the real and presonal [personal] property in said counties for said year and such officers shall perform such duty and said levy shall be included in the warrant of the property appraiser of each of said counties and attached to the assessment roll of taxes for each of said counties. The tax collector of each of said counties shall collect such taxes so levied by said board of said district in the same manner as other taxes, and shall pay the same in the manner prescribed by law, to the treasurer of the district. It shall be the duty of the state comptroller to assess and levy on all railroads and telegraph property in the district a tax at the rate prescribed by said resolution of the district, and to collect the said tax thereon in the same manner as he is required by law to assess and collect taxes for county purposes and to remit same to the treasurer of the district. All such taxes shall be held by the treasurer of the district for the credit of the district and paid out by him as herein provided. The property appraiser and tax collector of each of said counties shall be entitled to receive his fee which shall be computed at the same rate as for taxing districts as provided by general law upon the amount of taxes assessed on behalf of the district in said county and said fee shall be allowed and paid him by the treasurer of the district.

(b)

The property appraiser, tax collector and board of county commissioners of each county in the district, shall, when requested by the board[,] prepare from their official records and deliver any information that may be requested from him or them by said board of said district regarding the tax valuation, assessments, collection, and other information regarding the levy, assessment and collection of taxes in each such county.

(c)

In the event that in the judgment of the board, any procedures, dates, or time periods specified in this act [this article] relative to the method of fixing millage, or to the assessment, levy, or collection of taxes[,] conflict with provisions of general law now or hereafter in effect, the provisions of general law shall control.

(Laws of Fla., Ch. 61-1590, § 12; Laws of Fla., Ch. 81-337, § 1)