F.S. 1987 COUNTY BONDS commissioners may deem expedient, and shall be used to pay the current expenses of the county, which are proper to be paid from such funds . History.- s. 3, ch . 85 18, 1921 ; CGL 2352. Ch. 130 ing a sinking fund during the said period of 5 years sufficient to pay off the entire obligation at the end of the said 5-year period . Hlstory.-s. 4, ch. 8518, 1921; CGL 2353. 130.23 Time warrants in newly created counties; payment of interest and creation of sinking fund.- The board of county commissioners of each county issuing such interest-bearing time warrants may pay from the general revenue fund of such county each year the accrued interest on such interest-bearing time warrants to the holders thereof, and they shall set aside from the general revenue fund of such county such sum each year as a sinking fund, which together with accrued interest thereon will be sufficient to pay at least one-fifth of the amount due and required to pay off the said warrants at the end of the said 5-year period, thereby creat- 751 130.24 Obligations valid when signed by officers who retire before delivery.-AII bonds, notes, coupons or other obligations , signed by the duly authorized officers of any county, municipality, political subdivision or any public body , board or agency of the state, shall be valid and binding obligations, although before the date of delivery, the persons signing such bonds , notes, coupons or other obligations shall have ceased to be officers of the county , municipality, political subdivision , public body, board or agency issuing the same . Hlstory.-s. 1, ch. 8552, 1921 : CGL 2354. REFUNDING BONDS OF COUNTIES, ETC. Ch. 131 F.S. 1987 CHAPTER 131 REFUNDING BONDS OF COUNTIES, MUNICIPALITIES, AND DISTRICTS 131 .01 131 .02 131 .03 131 .04 131 .05 131 .06 Taxing units may refund obligations . Taxing units may refund obligations; issuance; delivery; cancellation of refunded obligations . Taxing units may refund obligations ; form; registrar; maturity; interest; execution ; sale . Special assessments ; pledge of credit ; tax; exemptions from debt limitations. Disposition of proceeds of sale. No other proceedings required . semiannually, and shall be executed in such a manner as the governing authority shall determine. Said bonds may be sold at public or private sale , and said bonds shall not be sold for less than 95 percent of their par value and accrued interest to date of delivery. History.-s. 3, ch. 11855, 1927; CGL 2380; s. 1, ch. 73- 302. 131.04 Special assessments; pledge of credit; tax; exemptions from debt limitations.-AII special assessments levied on account of any improvement to finance which the obligations so refunded were issued, upon collection shall be paid into the sinking fund for the payment of the refunding bonds, and the proceeds of said special assessments shall be used for no other purpose . For the payment of all bonds issued under the provisions of this chapter, the full faith and credit of the county, city, town, municipal corporation or taxing district, shall be pledged , and there shall be levied annually upon all taxable property therein, a tax sufficient to provide for the payment of said bonds and the interest thereon at maturity. All bonds issued hereunder for the purpose of refunding obligations which are excepted from any limitation of indebtedness, shall likewise be excluded in applying any limitation of indebtedness prescribed by any statute of the state or city or town charter. 131.01 Taxing units may refund obligations.-The governing authority of any county, city , town , municipal corporation or taxing district of the state may by resolution authorize the issuance of refunding bonds for the purpose of refunding any bond , note, certificate of indebtedness or other obligation for the payment of which the credit of said county , city , town , municipal corporation or taxing district is pledged , at or prior to maturity in the manner provided in this chapter. History.-s. 1. ch. 11855, 1927; CGL 2378. 131.02 Taxing units may refund obligations; issuance; delivery; cancellation of refunded obligations.Said refunding bonds may be issued within 3 months prior to the date of maturity of the obligations proposed to be refunded , or if said outstanding obligations shall be callable , within 3 months prior to the callable date. Refunding bonds may be delivered under the provisions of this chapter at any time regardless of the date of maturity or optional dates of the obligations refunded , upon the surrender by the holder of a like amount of the obligations refunded . All obligations refunded under the provisions of this chapter shall be immediately canceled in such manner as the governing authority shall prescribe. History.-s. 2, ch. 11855, 1927; CGL 2379. 131.03 Taxing units may refund obligations; form; registrar; maturity; interest; execution; sale.-Said refunding bonds may be in coupon or registered form , or may be coupon bonds with privilege of registration as to principal only or as to both principal and interest, under such terms and conditions as the governing authority may prescribe. The governing authority may designate a bank or trust company within the state to act as registrar for said bonds. All bonds issued hereunder shall mature in annual installments of not less than 3 percent of the total amount thereof, beginning not more than 3 years after date and running not longer than 25 years after date. They shall bear interest at a rate not exceeding 7.5 percent per annum , payable annually or History.-s. 4, ch . 11855, 1927; CGL 2381. 131.05 Disposition of proceeds of sale.-ln the event refunding bonds are issued under the provisions of this chapter prior to the date of maturity or option date of the obligations proposed to be refunded , the proceeds of said refunding bonds shall be deposited in a bank or trust company within the state , which depository shall give a surety bond , or other such bonds as are authorized by law to be accepted for securing county and city funds , satisfactory to the Department of Banking and Finance for the full amount of money so deposited , and the funds so deposited shall only be withdrawn with the approval of the department, for the purpose of paying the obligations to refund which said bonds were issued . History.-s. 5, ch. 11855, 1927; CGL 2382; ss. 12, 35, ch. 69-106. 131.06 No other proceedings required.-No proceedings shall be required for the issuance of bonds hereunder, except such as are prescribed by this chapter, any provisions of the general laws of the state or of any special act or municipal charter applicable to the political subdivision issuing said bonds , to the contrary notwithstanding. 752 History.-s. 6, ch. 11 855, 1927; CGL 2383. F.S. 1987 GENERAL REFUNDING LAW Ch. 132 CHAPTER 132 GENERAL REFUNDING LAW 132.01 132.02 13203 132.04 132.05 132.06 132.07 132.08 132.09 132.10 132.11 132.12 132.13 132.14 132.15 132.16 132.17 132.18 132.19 132.20 132.21 132.22 132.23 132.24 132.25 132.26 132.27 132.28 132.29 132.30 132.31 132.32 132.33 132.34 132.35 132.36 132.37 132.38 132.39 132.40 132.41 132.42 132.43 132.44 132.45 132.46 132.47 How chapter may be cited. Taxing units may refund obligations. Interest; maturity; payment ; right to redeem in advance. Redemption before maturity. Form; execution; delivery. Separate series of bonds; rates of interest. Maturity date. Exchange of bonds. Notice of sale; bids and award; private sale. Minimum sale price . Amount of refunding bonds to be sold. Exchange without notice. Delivery of bonds sold. Exchange in lieu of sale. Provision for conditional increase of rate of interest. Sinking fund . Pledge of anticipated revenues. Pledge of fixed portion of revenues. Priority of payment of refunding bonds . Proportionate taxes for sinking fund. Pledge of special assessments. Levy of ad valorem tax for payment of bonds. Tax by municipalities; bonds to constitute general obligations; debt limit inapplicable. Elections, notice, etc. Creation and maintenance of sinking fund . Chapter supplemental and additional. Chapter complete within itself. Chapter applicable to school districts. Validation. Chapter applicable to all taxing districts. No other proceedings required. Replacement of bonds. Short title. Definitions. Authorization to issue general obligation refunding bonds. Refunding bond resolution; form and contents . Levy of ad valorem tax for payment of general obligation refunding bonds. Sale of general obligation refunding bonds. Certification of debt service savings. Notice to holders of general obligation bonds to be redeemed; covenant with holders of general obligation refunding bonds. Duties and obligations of escrow agent. Investment of escrow funds . Pledge and use of proceeds of general obligation refunding bonds. Powers in addition to other powers granted. Recital in general obligation refunding bonds. Effect of invalidity or irregularity in prior proceedings. Sections 132.33-132.47 applicable to school districts. 132.01 How chapter may be cited.- This chapter may be cited as the "General Refunding Law." History.-s. 1, ch. 15772, 1931 ; CGL 1936 Supp. 2383(1). 132.02 Taxing units may refund obligations.(1) Each county , city, town, special road and bridge district, special tax school district, and other taxing districts in this state, herein sometimes called a unit, may issue, pursuant to a resolution or resolutions of the governing body thereof (meaning thereby the board or body vested with the power of determining the amount of tax levies required for taxing the taxable property of such unit for the purpose of such unit) and either with or without the approval of such bonds at an election, except as may be required by the Constitution of the state , bonds of such unit for the purpose of refunding any or all bonds, coupons, or interest on any such bonds, or coupons or paving certificates of indebtedness or interest on any such paving certificates of indebtedness, now or hereafter outstanding, or any other funded debt, all of which are herein referred to as bonds, whether such unit created such indebtedness or has assumed , or may become liable therefor, and whether indebtedness to be refunded has matured or to thereafter become matured . (2) In the event any such unit having outstanding bonded or other funded debt shall have been, or shall hereafter be, abolished otherwise than by annexation to, or consolidation with, a like political subdivision or district, the territory within such unit shall be deemed to be a taxing district within the meaning of this chapter, and the board of county commissioners of the county wherein such abolished unit, or any part thereof, is situate , or the governmental authority having power or authority to levy a tax for the retirement of the indebtedness to be refunded , shall be the governing body thereof, and may issue refunding bonds in behalf of such unit for the purpose of refunding its outstanding indebtedness, and may provide for the annual levy of ad valorem taxes without limitation as to rate or amount fully sufficient to pay principal of and interest on such refunding bonds, the tax to be levied on the same property which would have been taxable for payment of the outstanding indebtedness had such taxing unit not been abolished or dissolved. (3) If the territory of such abolished unit lies in more than one county, the territory in each county shall be deemed to be a taxing district in such county and the board of county commissioners of each county within which any of such territory is situate, or the governmental authority having power or authority to levy a tax for the retirement of the indebtedness to be refunded , may issue refunding bonds as herein provided for the purpose of refunding such portion of the indebtedness of the abolished unit as shall be chargeable against the territory in said county; provided, however, that nothing in this section shall affect or limit the powers of the State Board of Administration in the issuance of refunding bonds under s. 16, Art. IX of the State Constitution of 1885 as adopted by the 1968 revised Constitution or 753 Ch. 132 GENERAL REFUNDING LAW under s. 9, Art. XII of said revision. 132.07 Maturity date.-Such resolution may provide that all or any part of the bonds issued thereunder shall mature in annual installments beginning at such time after date and running to such time, not longer than 60 years after date as said resolution may provide. History.-s. 2, ch. 15772, 1931 ; CGL 1936 Supp. 2383(2); s. 1, ch. 22001 , 1943; s. 18, ch. 69-216. 132.03 Interest; maturity; payment; right to redeem in advance.-Such resolution or resolutions shall determine the rate or rates of interest to be paid, not exceeding 7.5 percent per annum , payable annually or at shorter intervals, and the maturity or maturities of the bonds which shall be at a time or times not exceeding 60 years from the date of the bonds, (except that in the issuance of bonds of taxing districts where the maturities are fixed under the Constitution , then such maturities shall be in accordance with the maturities fixed in the constitutional provision), as well as determine the medium of payment and the place or places in Florida or any other state at which the principal and interest shall be payable. In the discretion of the governing body the right to redeem all or any of the bonds at par before maturity may be reserved upon terms and conditions to be fixed by resolution . History.-s. 3, ch. 15772, 1931 ; CGL 1936 Supp. 2383(3); s. 2, ch. 73-302. 132.04 Redemption before maturity.-Any such unit may obligate itself to redeem any or all of the refunding bonds before maturity on such terms and conditions as the resolution authorizing such bonds may determine. Bonds subject to redemption shall state the manner of giving notice of intention to redeem (which may be by publication without actual notice), and when such notice has been given such bonds shall not bear interest after the date fi xed in such notice of redemption, nor shall coupons maturing thereafter be valid; provided that adequate funds for their redemption shall have been provided and set aside by such unit. History.-s. 4, ch. 15772, 1931 ; CGL 1936 Supp. 2383(4). 132.05 Form; execution; delivery.-The refunding bonds herein provided for may be issued in registered form , or may be coupon bonds with the privilege of registration either as to principal only or as to both principal and interest, and shall be executed in the manner and by the officials provided in the resolution authorizing same . Except one signature on each bond , the signatures on the bonds and coupons may be facsimile signatures . Bonds and coupons duly executed by officials then in office may be negotiated and delivered after such officials have ceased to hold such office. The authentication or certificate of a registrar may be required on the bonds. History.-s. 5, ch. 15772, 193 1; CGL 1936 Supp. 2383(5). 132.06 Separate series of bonds; rates of interest. -One resolution may provide for several separate series of refunding bonds. Each of such series and separate bonds of the same series may have different terms and provisions from the others. The same bonds may bear different rates of interest at different times . Bonds issued for the purpose of refunding accrued interest may be non-interest-bearing or may bear a lower rate than other bonds of the same series as may be provided in the resolution. History.-s. 6, ch. 15772, 1931 ; CGL 1936 Supp. 2383(6). F.S. 1987 History.-s. 7, ch. 15772, 1931 ; CGL 1936 Supp. 2383(7). 132.08 Exchange of bonds.-Bonds issued under this chapter may be exchanged for not less than an equal principal amount and accrued interest of indebtedness to be retired thereby, including indebtedness not yet due, if the same be then redeemable or if the holders thereof be willing to surrender the same for retirement , but otherwise shall be sold and the proceeds thereof shall be applied to the payment of such indebtedness and accrued interest due or redeemable which may be so surrendered . History.-s. 8, ch. 15772, 1931 ; CGL 1936 Supp. 2383(8). 132.09 Notice of sale; bids and award; private sale. -When sold, the refunding bonds (except as otherwise expressly provided) shall be sold pursuant to the terms of a notice of sale which shall be published at least twice . The first publication to be not less than 7 days before the date fixed for the sale and to be published in a newspaper published in the unit, or if no newspaper is published in the unit, then in a newspaper published in the county, or if no newspaper is published in the county, then in a newspaper published in Tallahassee, and in the discretion of the governing body of the unit may be published in a financial newspaper in the City of New York. Such notices shall state the time and place and when and where sealed bids will be received , shall state the amount of bonds , their dates, maturities, denominations and interest rate or rates (which may be a maximum rate) , interest payment dates, an outline of the terms , if any, on which they are redeemable or become payable before maturity, the amount which must be deposited with the bid to secure its performance if accepted, and such other pertinent information as the governing body of the unit may determine. The notice of sale may require the bidders to fix the interest rate or rates that the bonds are to bear subject to the terms of the notice and the maximum rate permitted by this chapter. The award of the bonds shall be made by the governing body of the unit to the bidder making the most advantageous bid which shall be determined by the governing body in its absolute and uncontrolled discretion . The right to reject all bids shall be reserved to the governing body of the unit. If no bids are received at such public sale, or if all bids are rejected , the bonds may be sold without notice at private sale at any time within one year thereafter, but such bonds shall not be sold at private sale on terms less favorable to the unit than were contained in the best bid at the prior public sale . Hlstory.-s. 9, ch. 15772, 1931 ; CGL 1936 Supp. 2383(9). 132.10 Minimum sale price.-No bonds shall be sold under this chapter at less than 95 percent of par, with accrued interest to date of delivery thereof. History.-s. 10, ch. 15772, 1931 ; CGL 1938 Supp. 2383(10). 132.11 Amount of refunding bonds to be sold.-ln case of refunding bonds which are not exchanged for 754 F.S. 1987 GENERAL REFUNDING LAW 132.17 Pledge of anticipated revenues.- The resolution authorizing refunding bonds may assign, pledge, or set aside as a trust for the payment of principal or interest of refunding bonds or for a sinking fund for the bonds, subject to prior liens or contract obligations , and on, or subject to , such terms and conditions as may be stated , any unpaid taxes or assessments whether due or to grow due, and any revenues due or to grow due, or proceeds of sale of improvements or properties of the unit. The resolution authorizing the bonds may contain agreement to collect and pay over the moneys derived from such source. bonds outstanding but are sold , only such amount thereof shall be delivered as is necessary to provide for the payment of matured bonds and legally accrued interest and of such unmatured bonds as the holders thereof have agreed in writing to surrender upon payment of a sum not exceeding par and legally accrued interest. History.-s. 11 , ch. 15772. 1931 ; CGL 1936 Supp. 2363(11). 132.12 Exchange without notice.-ln the case of refunding bonds which are exchanged for bonds outstanding and are not sold, such exchange may be made by the unit without the requirement of the publication of any notice thereof. History.- s. 17. ch. 15772, 193 1; CGL 1936 Supp. 2363(17). History.-s 12. ch. 15772, 1931 ; CGL 1936 Supp. 2363(12). 132.18 Pledge of fixed portion of revenues.- The resolution authorizing the refunding bonds may pledge to the payment of principal and interest of such refunding bonds or to a sinking fund for the bonds, a fixed proportion , or a proportion to be determined from time to time as provided in said resolution , of the moneys from time to time collected either by taxation of any kind , whether upon real or personal property, or collected from other revenues or receipts of the unit, and such resolution may provide that the said fi xed proportion or the proportions so determined out of each dollar collected by the unit shall be applied to the payment of the principal or interest of the refunding bonds , or be paid into or set aside as a sinking fund for the bonds. 132.13 Delivery of bonds sold.-ln case of refunding bonds which are not exchanged for bonds outstanding but are sold , they shall not be delivered until payment in full has been received therefor. Pursuant to agreement between unit and purchaser made either before or after the sale of the bonds , the bonds may be delivered in deferred installments and the total purchase price shall be divided and paid on the installments as may be agreed , but delivery shall not be deferred more than 1 year after the sale. History.-s. 13, ch . 15772. 1931; CGL 1936 Supp. 2363(13). 132.14 Exchange in lieu of sale.-As hereinbefore provided the refunding bonds instead of being sold may be exchanged for bonds or for interest on bonds or interest on overdue interest on bonds to refund which they are issued . The principal and accrued interest of the refunding bonds shall not exceed the amount of the obligations refunded . History.-s. 14, ch. 15772, 1931; CGL 1936 Supp. 2363(1 4). 132.15 Provision for conditional increase of rate of interest.-lf the refunding bonds bear a lower rate of interest than the bonds for which they are exchanged, either the resolution authorizing the bonds or the refund ing bonds themselves may provide that the refunding bonds shall bear the lower rate of interest only so long as the unit shall not be in default of any agreement or obligations to the holders and that after any such default, or at the option of the holders after any such default , the refunding bonds shall bear the same rate of interest as the bonds for which they were exchanged . The unit may impose limitations on the right to exercise such option , and may provide that the option may only be exercised after a period of default, or by the holders of a certain amount or proportion of bonds, all as provided in the said resolution or in the refunding bonds, and if the right to the higher interest accrues may agree to substitute new bonds and coupons bearing such higher interest. History.-s 15, ch. 15772, 1931 ; CGL 1936 Supp. 2363( 15). 132.16 Sinking fund.- The resolution authorizing the refunding bonds may contain an agreement on the part of the unit to provide a sinking fund for such bonds, and said resolution may provide for payments of such sinking fund , the investment thereof, the administration thereof, and the application thereof to the payment, purchase and redemption of the refunding bonds. History.-s. 16, ch. 15772, 1931; CGL 1936 Supp. 2363(16). Ch. 132 History.-s. 18, ch. 15772, 193 1; CGL 1936 Supp. 2363(18). 132.19 Priority of payment of refunding bonds.The resolution authorizing the bonds may provide that the unit shall first set aside out of the tax collections the amount required in any year for the payment of principal and interest of refunding bonds and for the sinking fund for the bonds, before any tax collections shall be set aside or applied to the payment of any bonds of the unit that may thereafter be issued , except bonds thereafter issued to pay or refund bonds then outstanding. History.-s. 19, ch. 15772, 1931 ; CGL 1936 Supp. 2363(19). 132.20 Proportionate taxes for sinking fund.- The resolution authorizing the refunding bonds may provide that in addition to all other amounts to be paid into a sinking fund for such bonds, such sums shall be levied, assessed and collected for such sinking funds as bear a stated proportion of taxes of any kind which are imposed or collected for all purposes other than the payment of refunding bonds issued pursuant to this chapter, so that for every dollar of tax imposed or collected for all such purposes a stated amount shall be imposed for the said sinking fund . Hlstory.-s. 20, ch. 15772, 1931 ; CGL 1936 Supp. 2363(20). 132.21 Pledge of special assessments.-ln the discretion of the governing board there may be pledged to the payment of any or all such bonds the collections or proceeds of any or all uncollected special assessments , subject, however, to any other outstanding pledge of such assessment previously made. History.-s. 21 . ch. 15772, 1931; CGL 1936 Supp. 2363(21). 132.22 Levy of ad valorem tax for payment of bonds.- 755 Ch. 132 GENERAL REFUNDING LAW (1) In each year while any of the bonds shall be outstanding there shall be levied by or under the authority of the governing board upon all taxable property in the unit, an ad valorem tax sufficient to pay the interest and principal of such refunding bonds and any sinking funds which may be provided for by the bonds, or by the proceedings authorizing the sale, provided, however, that when there shall be in any fund or funds provided for such bonds, interest and sinking fund, an amount exceeding the amount at that time required for such fund or funds, the ad valorem tax required by this section for the current year may be reduced in the amount of such excess. (2) It is expressly provided ttiat in the case of taxing districts where bonds have been issued and are outstanding, which bonds are payable exclusively out of special assessments levied for the payment of such bonds, that no authority to levy an ad valorem tax upon the property of such taxing district shall be conferred or exist under this chapter, unless the same shall be duly authorized or approved by the affirmative vote of a majority of the taxpayers who are the owners of freeholds in said unit not wholly exempt from taxation voting at an election called and held under the provisions of law relating to the issuance of bonds under s. 12, Art. VII of the State Constitution and such election shall be called within 60 days after the governing body of such taxing district shall receive a petition requesting the same signed by a number of owners of freeholds not wholly exempt from taxation equal to 25 percent of the qualified electors who are owners of such freeholds residing in such district and by the holder or holders of a majority in amount of the bonds or outstanding indebtedness to be refunded, but nothing in this chapter shall preclude the issuance of refunding bonds under this chapter when such refunding bonds are issued and are provided to be supported by the proceeds of special assessments of the same kind and character as were provided for the issue which is refunded. History.-s. 22, ch. 15772, 1931 ; CGL 1936 Supp. 2383(22); s. 15, ch . 69- 216. 132.23 Tax by municipalities; bonds to constitute general obligations; debt limit inapplicable.(1) In case of refunding bonds issued by municipalities it shall be the duty of the governing board of the municipality charged by law with determining and fixing the amount of general property taxes for any fiscal year of the municipality, to ascertain the amount of: (a) Principal and interest of refunding bonds due in such year for which moneys are not in hand . (b) Principal and interest of refunding bonds due prior to such year and which are then or will be in default in such year, together with interest thereon. (c) Sinking fund payments due in such year or due prior to such year and which are then or will be in default in such year. (d) Such additional sum as may be necessary to make up for the estimated failure to collect taxes in such year. (2) The said governing body of the municipality shall determine and fix the total of said sums as the amount to be raised by tax in addition to all other taxes for said fiscal year. The said amount shall thereupon be appor- F.S. 1987 tioned against, and levied and assessed on, all property subject to taxation in the manner provided by law, for taxes for other purposes in the municipalities and shall be collected and applied to such purpose by the official of the municipality charged by law with duty of apportioning, levying, assessing, collecting and applying taxes for other purposes. (3) The refunding bonds issued in pursuance of this chapter by municipalities shall be general and unlimited obligations of the municipalities and the full faith and credit of the municipality is hereby irrevocably pledged for their payment. The municipality and each and every official and governing board thereof shall levy, assess, apportion and collect on and from all taxable real and personal property in the municipality such taxes as shall be sufficient to pay the interest and principal of the re· funding bonds as they become due and payable. (4) No other section of this chapter or of any other law, or of any agreement or resolution made by the municipality shall be construed to limit or restrict the powers or obligations of the municipality under this chapter and the provisions of any resolution of the municipality made pursuant to this chapter shall be construed as supplemental hereto for the greater protection of the refunding bonds, and shall not be construed as limiting or restricting the application of this section. (5) All refunding bonds issued pursuant to the provisions of this chapter shall not be subject to any limitation or indebtedness prescribed by any statutes, charter or other special act relating to the municipality. History.-s. 23, ch . 15772, 1931 ; CGL 1936 Supp. 2383(23). 132.24 Elections, notice, etc.-Any election which may be held to determine whether any such refunding bonds shall be issued, if required by the Constitution of the state, shall be called, noticed and conducted, and the result thereof determined and declared as shall have been or may be required by law for the issuance of any bonds of the unit proposing to issue the bonds herein authorized; but if an election be not required by the Constitution and nevertheless be held, it may be called, noticed and conducted, and the result thereof determined and declared, in such manner as the governing body may provide by resolution. It shall not be necessary to hold any election for the issuance of any refunding bond, except in those cases in which an election is required by the Constitution of the state. History.-s. 24, ch. 15772, 1931 ; CGL 1936 Supp. 2383(24). 132.25 Creation and maintenance of sinking fund. -The governing authority of any unit in contracting for the sale of any bonds may provide for the creation and maintenance of the necessary sinking fund out of proceeds of sales of lands, and levy of taxes, and proceeds of mortgages. History.-s. 25, ch. 15772, 1931 ; CGL 1936 Supp. 2383(25). 132.26 Chapter supplemental and additionai.This chapter is intended as a supplemental and additional grant of power to each and all the various units of the state as hereinabove defined and shall apply as well to all municipalities whether heretofore or hereafter incorporated either under general or special act, and shall not supplant or repeal any existing powers for the issu- 756 F.S. 1987 GENERAL REFUNDING LAW ance of funding or refunding bonds or any provisions of law of bonds issued under such powers, or for the custody of moneys provided for such payment, but shall nevertheless repeal all laws and parts of laws, general or special , so far as the same may be inconsistent with the complete exercise of any and all powers herein granted or may deny the right to exercise any power herein granted as to the levy of taxes upon all taxable property of such unit or as to the custody of moneys provided for the payment of bonds or as to any other thing. History.-s. 26, ch. 15772, 1931 ; CGL 1936 Supp. 2383(26). 132.27 Chapter complete within itself.- This chapter constitutes full authority for the things herein authorized , and no proceedings, publications , notices, consents or approval shall be required for the doing of the things herein authorized except as are herein prescribed and required. This chapter shall be deemed complete within itself, except insofar as other laws are specifically made applicable, nor shall powers hereby granted be restricted or limited by any other law. History.-s. 27 , ch. 15772, 1931; CGL 1936 Supp. 2383(27). 132.28 Chapter applicable to school districts.-ln the event that any school district shall be authorized by the Constitution and laws of this state to legally issue refunding bonds the provisions of this chapter shall be deemed to apply to such school district. History.-s. 29, ch. 15772, 1931 ; CGL 1936 Supp. 2383(28). 132.29 Validation.-Refunding bonds provided to be issued under this chapter shall be subject to validation and judicial proceedings in like manner and with like force and effect as bonds generally are provided to be validated by judicial proceedings under the laws of this state. History.-s. 30, ch. 15772, 193 1; CGL 1936 Supp. 2383(29). 132.30 Chapter applicable to all taxing districts.This chapter shall apply to taxing districts of every character and description provided for under the general or special laws of this state, whether consisting of portions of a county or of territory located in more than one county. History.-s. 31 , ch. 15772, 1931 ; CGL 1936 Supp. 2383(30). 132.31 No other proceedings required.-No proceedings shall be required to be taken as to the issuance of any refunding bonds under this chapter except those prescribed by this chapter, any provisions of any other laws, general or special, to the contrary notwithstanding . History.-s. 33, ch. 15772, 1931 ; CGL 1936 Supp. 2383(32). 132.32 Replacement of bonds.-ln case any coupon bonds and the coupons thereunto appertaining , or any registered bonds, shall become mutilated or be destroyed, a new bond shall be prepared at the expense of the applicant , and be executed and delivered , of like tenor, amount, date and series in exchange and substitution for the mutilated or destroyed bond or coupons. In case of destruction the applicant for a substituted bond shall furnish to the unit satisfactory evidence of its destruction and shall also give such security and indem- Ch. 132 nity as may be required for it. History.-s. 34, ch. 15772, 1931 ; CGL 1936 Supp. 2383(33). 132.33 Short title.-Sections 132.33-132.47 may be cited as the "Advance Refunding Law ." History.-s. 1, ch. 86-181. 132.34 Definitions.-Unless the context clearly indicates a different meaning, as used in ss . 132.33-132.47: (1) "Average remaining term" means, with respect to any general obligation bonds to be refunded , the product obtained by multiplying the principal amount of such bonds maturing or subject to sinking fund installments in each bond year during the remaining term of such bonds by the number of bond years from the refunding date to each such maturity or sinking fund installment, and dividing the sum of the amounts thus obtained by the aggregate principal amount of such general obligation bonds to be refunded . (2) "Average term" means, with respect to any issue of general obligation refunding bonds , the product obtained by multiplying the principal amount of such general obligation refunding bonds maturing or subject to sinking fund installments in each bond year by the term of such general obligation refunding bonds , and dividing the sum of the amounts thus obtained by the aggregate principal amount of such issue of general obligation refunding bonds. (3) "Bonds" includes bonds , debentures, notes, certificates of indebtedness, mortgage certificates , or other obligations or evidence of indebtedness of any type or character. (4) "Bond year" means the 1-year period commencing on the date of issuance of any bonds and each 1year period subsequent thereto . (5) "Department" means the Department of Adminis tration . (6) "Effective interest rate," with respect to any issue of general obligation bonds or general obligation refund ing bonds, means that rate which is equal to the internal rate of return , compounded at the same frequency as moneys are actually paid to bond owners, which equates all future debt service payments to the net proceeds realized by the unit from the issuance of general obligation bonds or general obligation refunding bonds. (7) "Escrow agent" means the department of any bank or trust company, within or without the state , appointed by the governing body of the unit to hold and invest the proceeds of refunding bonds issued pursuant to s. 132.35. (8) "Escrow agreement" means an agreement entered into pursuant to s. 132.41 by and between a unit, as defined in s. 132.02, and the escrow agent. (9) "General obligation bonds" means any bonds which are secured by, or provide for their payment by, the pledge, in addition to those special taxes levied for their discharge and such other sources as may be provided for their payment or pledged as security under the ordinance or resolution authorizing their issuance, of the full faith and credit and taxing power of the county or municipality issuing such bonds and for the payment of which 1 bonds recourse may be had against the general fund of such county or municipality. 757 Ch. 132 GENERAL REFUNDING LAW (1 0) "General obligation refunding bonds" means general obligation bonds issued pursuant to s. 132.35 for the purpose of refunding or refinancing all or part of a prior issue or multiple issues of general obligation bonds or general obligation refunding bonds. (11) "Governing body" means the board or body of a unit vested with the power of determining the amount of the tax levies required for taxing the taxable property of such unit for the purpose of such unit. (12) "Internal rate of return" means the rate which when applied to a series of interest and principal payments due at different dates will result in the determination of a present value which precisely equals the amount received at the time at which bonds are issued. (13) "Issue" means any bonds which are issued at substantially the same time, are sold pursuant to a common plan of financing , and will be paid out of substantially the same source of funds or will have substantially the same claim to be paid out of substantially the same source of funds. (14) "Maturity" means the date upon which any general obligation bond or general obligation refunding bond becomes due and payable to the owner thereof. (15) "Net average interest cost rate" means: (a) With respect to any general obligation bonds to be refunded , a fraction the numerator of which is the gross amount of interest to be paid from the refunding date through the remaining term of such bonds plus the original issue adjustment, and the denominator of which is the average remaining term of such general obligation bonds multiplied by the aggregate principal amount of such general obligation bonds outstanding on the refunding date; and (b) With respect to any general obligation refunding bonds , a fraction the numerator of which is the gross amount of interest to be paid during the term of such refunding bonds plus the amount of any discount or minus the amount of any premium paid at the time of sale thereof, and the denominator of which is the average term of the issue of such general obligation refunding bonds multiplied by the aggregate principal amount thereof issued on the refunding date. (16) "Net proceeds" means the total proceeds of any general obligation refunding bonds issued pursuant to s. 132.35, plus any premium received upon the sale of such general obligation refunding bonds , less the underwriter's discount and all other management fees, costs, expenses, charges , and sales commissions associated with the issuance of such refunding bonds, including, but not limited to, any refunding expenses. (17) "Original issue adjustment" means the product obtained by multiplying the amount of discount paid or the negative of the amount of premium received on the general obligation bonds to be refunded at the time of their issuance by a fraction, the numerator of which is the aggregate principal amount of general obligation bonds to be refunded on the refunding date and the denominator of which is the aggregate principal amount of the general obligation bonds originally issued, of which the general obligation bonds to be refunded are a part. (18) "Present value" means the amount computed by discounting the principal and interest payments on both the general obligation refunding bonds and the general F.S. 1987 obligation bonds to be refunded from the respective maturities , or sinking fund installment dates, thereof to the date of issue of such bonds at a rate equal to the effective interest rate of the refunding bonds. (19) "Refunding date" means the first date on which interest accrues on any refunding bonds. (20) "Refunding expenses" means the costs and expenses incidental to the issuance of general obligation refunding bonds, including, but not limited to , the costs and expenses of developing the refunding financial plan ; credit enhancement costs and expenses; fees and expenses of consultants , advisors , and counsel; costs and expenses of printing disclosure documents and bonds ; initial fees of the escrow agent, payment agent, and bond registrar; and the costs and fees of performing the terms and conditions of the escrow agreement. (21) "Refunding financial plan" means the financial plan for a refunding as set forth in the refunding bond resolution relating thereto. (22) "Refunding bond resolution" means a resolution or ordinance authorizing the issuance of refunding bonds adopted pursuant to s. 132.36. (23) "Remaining term" means, with respect to any general obligation bonds to be refunded , the number of bond years from the refunding date to and including the earlier of the maturity or the sinking fund installment date of such bonds to be refunded . (24) "Sinking fund installment" means the amount of term bonds subject to mandatory redemption in any bond year prior to the maturity of such term bonds. (25) "Term" means the number of bond years from the date of issuance of any bond to the date of its maturity, or date of earlier mandatory redemption for a sinking fund installment. (26) "Term bonds" means bonds maturing in a single bond year which are subject to sinking fund installments prior to their stated maturity. (27) "Unit" means a county , city, town, special road and bridge district, special tax school district, and any other taxing district in the state. History.-s. 1, ch. 86-181 . 'Note.- The word "bonds" was inserted by the editors. 132.35 Authorization to issue general obligation refunding bonds.(1) In the manner and subject to the limitations and conditions set forth in this section, a unit may issue serial bonds, term bonds , or both, without approval of the electors, to refund all or any portion of an issue or multiple issues of outstanding general obligation serial bonds, term bonds, or both, issued and outstanding. The principal amount of general obligation refunding bonds shall not exceed an amount sufficient to pay the sum of: (a) The principal amount of the general obligation bonds to be refunded which are outstanding as of the date of issue of the general obligation refunding bonds; (b) The aggregate amount of unmatured interest payable on the general obligation bonds to be refunded to and including either the date or dates such bonds mature or, if such general obligation bonds are to be called for redemption prior to their maturities, the date or dates 758 F.S. 1987 GENERAL REFUNDING LAW set for such redemption in accordance with the refunding financial plan; (c) Redemption premiums, if any, payable on the general obligation bonds to be refunded as of such redemption date or dates; and (d) The refunding expenses. (2) General obligation refunding bonds issued pursuant to this section may be issued at a higher or lower rate of interest than the general obligation bonds to be refunded and may be in a greater or lesser principal amount than the general obligation bonds to be refunded, but shall be issued only in the event that: (a) The sum of the present value of the total payments of both principal and interest to become due on the general obligation refunding bonds, excluding all such principal and interest payments as, in accordance with the refunding financial plan , will be made from the principal of and the interest on moneys held in escrow by the escrow agent under the escrow agreement, and the present value of refunding expenses not paid from the net proceeds of the general obligation refunding bonds, shall be less than the present value of the principal and interest payments to become due at their stated maturities, or earlier mandatory redemption dates, on the principal amount of general obligation bonds to be refunded which are outstanding as of the date of issue of the general obligation refunding bonds; and (b) The general obligation refunding bonds are issued at a lower net average interest cost rate than the general obligation bonds to be refunded. (3) General obligation refunding bonds issued pursuant to this section may be issued at any time subsequent to the date of issuance of the general obligation bonds to be refunded . (4) General obligation refunding bonds issued pursuant to this section shall mature not later than 40 years from the date of issuance of the general obligation bonds to be refunded and may finally mature at a date later than the final maturity of the general obligation bonds to be refunded; however, any general obligation refunding bonds issued to refund a prior series of general obligation refunding bonds shall mature not later than 40 years after the date of issuance of the first general obligation bonds refunded by such prior or any further prior general obligation refunding bonds. (5) The first installment of principal of each series of general obligation refunding bonds shall mature, or be subject to mandatory redemption , not later than the date of the first stated maturity, or mandatory redemption, of the general obligation bonds to be refunded next following the date of issue of the general obligation refunding bonds. (6) General obligation refunding bonds may be issued as a single series or as two or more separate series . (7) Bond anticipation notes shall not be issued in anticipation of the sale of general obligation refunding bonds. Ch. 132 (1) The issuance of general obligation refunding bonds shall be authorized by a refunding bond resolution. Each such resolution shall contain, in substance, at least the following: (a) The maximum principal amount of general obligation refunding bonds authorized to be issued pursuant thereto. (b) A determination that such maximum principal amount of general obligation refunding bonds does not exceed the limitation imposed by s. 132.35. (c) Identification of the outstanding general obligation bonds to be refunded. (d) The financial plan for the refunding proposed, showing the sources and amounts of all moneys required to accomplish such refunding; containing an estimate of the present value of the total debt service savings anticipated, computed in accordance with s. 132.35(2); and containing a statement that the general obligation refunding bonds will bear a lower net average interest cost rate than the general obligation bonds to be refunded. (2) Without the assent of the electors, the refunding bond resolution may pledge to the payment of principal and interest of general obligation refunding bonds or to a sinking fund for such bonds only: (a) Such revenue or other security as is pledged to the payment of the general obligation bonds to be refunded ; (b) To the extent required by the refunding financial plan , all or a portion of the principal of and the interest on the moneys held in escrow by the escrow agent; and (c) Such other revenue or security as may otherwise be pledged by the unit without assent of the electors for and toward the payment of its general obligation bonds. History.-s. 1, ch . 86-181. 132.37 Levy of ad valorem tax for payment of general obligation refunding bonds.-ln each fiscal year while any general obligation refunding bonds shall be outstanding there shall be levied, by or under the authority of the governing body upon all taxable property in the unit, an ad valorem tax sufficient to pay the interest and principal of such general obligation refunding bonds and any sinking funds which may be provided for by the general obligation refunding bonds or by the proceedings authorizing the sale thereof. However, when there shall be in any fund or funds provided for such general obligation refunding bonds, or any interest or sinking fund, any amount exceeding the amount at that time required for such fund or funds, the ad valorem tax required by this section for the then-current fiscal year may be reduced in the amount of such excess. History.-s. 1, ch . 86-181. 132.38 Sale of general obligation refunding bonds. -General obligation refunding bonds shall be sold in the manner provided ins. 218.385 and at an interest rate not to exceed the maximum interest rate set forth in s. 215.84. History.-s. 1, ch. 86-181. History.-s. 1, ch. 86-181. 132.36 tents.- Refunding bond resolution; form and con- 132.39 Certification of debt service savings.-No general obligation refunding bonds shall be issued pursuant to s. 132.35 unless the chief financial officer of the 759 Ch. 132 GENERAL REFUNDING LAW unit, or such other official as may be designated by the governing body, shall have first filed with the governing body of the unit a certificate , which shall be f1nal and conclusive upon all parties: (1) Setting forth the present value of the total debt service savings which will result from the issuance of the general obligation refunding bonds computed in accordance with the provisions of s. 132.35; and (2) Demonstrating mathematically that the general obligation refunding bonds are issued at a lower net average interest cost rate than the net average interest cost rate borne by the general obligation bonds to be refunded . F.S. 1987 (2) To pay the refunding expenses ; (3) At the appropriate time or times to cause to be given on behalf of the unit such notice or notices of redemption, if any, authorized to be given in respect of the general obligation bonds to be refunded ; and (4) To invest the moneys held by it in accordance with the refunding financial plan and the direction of the chief financial officer of the unit. Each escrow agreement shall be irrevocable and shall constitute a covenant with the holders of the general obligation refunding bonds and the general obligation bonds to be refunded to which it relates . History.- s. 1, ch . 86-181 . History.-s. 1, ch. 86- 181 . 132.40 Notice to holders of general obligation bonds to be redeemed; covenant with holders of general obligation refunding bonds.(1) Prior to the issuance of general obligation refunding bonds, the governing body of the unit shall adopt a resolution electing to call and redeem such portion of the general obligation bonds to be refunded as is to be called for payment prior to the date of their maturity in accordance with the refunding financial plan . The resolution adopted pursuant to this subsection shall authorize and direct the escrow agent, in the name of the unit, to cause notice of such call for redemption to be given as required by law and the terms of the bonds to be refunded . (2) Upon the issuance of the refunding bonds, the election to call and redeem all or a portion of the general obligation bonds to be refunded and the direction to the escrow agent to cause notice thereof to be given contained in the resolution adopted pursuant to subsection (1) shall become irrevocable, and the provisions of such resolution shall constitute a contract with the holders of general obligation bonds to be refunded and the general obligation refunding bonds . History.-s. 1, ch. 86-181 . 132.41 Duties and obligations of escrow agentThe chief financial officer of the unit, or such other official as the governing body shall designate, prior to the issuance of general obligation refunding bonds , shall notify the escrow agent of its appointment and of the intention of the unit to issue general obligation refunding bonds and, on behalf of the unit, shall enter into an escrow agreement with the escrow agent in respect of the escrowing of the proceeds, inclusive of any premium, from the sale of such general obligation refunding bonds , together with all income derived from the investment of such proceeds, and any other moneys to be provided by the unit to effectuate the refunding financial plan . Each escrow agreement shall contain such terms and conditions as shall be necessary in order to accomplish the refunding financial plan , including, without limiting the generality of the foregoing, provisions for the escrow agent, without further authorization or direction from the unit, except as otherwise provided therein : (1) To make all required payments of principal , interest, and redemption premium to the appropriate paying agent with respect to either the general obligation bonds to be refunded or the general obligation refunding bonds; 132.42 Investment of escrow funds.-Funds held in escrow by the escrow agent under an escrow agreement entered into pursuant to s. 132.41 may be held uninvested or may be invested only in direct obligations of the United States of America or in obligations the principal of and interest on which are unconditionally guaranteed by the United States of America, which obligations shall mature or be subject to redemption at the option of the holder thereof in such amounts and on such dates as funds will be required to make payments in accordance with the refunding financial plan . Any moneys remaining in the custody of the escrow agent after the full satisfaction of all obligations to be paid from moneys held in escrow by the escrow agent under the escrow agreement shall be returned to the unit and, if any general obligation refunding bonds remain outstanding , shall be applied by the unit to the payment of the principal of or interest on such general obligation refunding bonds. History.-s. 1, ch. 86-181 . 132.43 Pledge and use of proceeds of general obligation refunding bonds.- That portion of such proceeds from the sale of general obligation refunding bonds , together with any other moneys placed in escrow by the unit and together with interest earned thereon , which shall be required for the payment of the principal of and interest on general obligation bonds to be refunded or the general obligation refunding bonds, in accordance with the refunding financial plan, shall be irrevocably committed and pledged to such purpose and the holders of such general obligation bonds to be refunded or such general obligation refunding bonds, respectively, shall have a lien upon such moneys and the investments thereof. The pledges and liens provided for in this section shall become valid and binding upon the issuance of the general obligation refunding bonds and the moneys and investments held by the escrow agent shall immediately be subject thereto without any further act. Such pledges and liens shall be valid and binding as against all parties having claims of any kind in tort, contract , or otherwise against the unit irrespective of whether such parties have notice thereof. Neither the refunding bond resolution, the escrow agreement , nor any other instrument relating to such pledges and liens need be filed or recorded. Hiatory.-s. 1, ch. 86-181 . 132.44 Powers in addition to other powers granted. -The powers granted by ss . 132.33-132.47 to issue 760 F.S'. 1987 GENERAL REFUNDING LAW general obligation refunding bonds shall be deemed to be in addition to the provisions of ss. 132.01-132.32, and in addition to any other powers or authority provided by law. Sections 132.33-132.47 constitute full authority for the things herein authorized, and no proceedings, publications, notices, consents, or approval shall be required for the doing of the things herein authorized, except as are herein prescribed and required. Sections 132.33132.47 shall be deemed complete within themselves, except insofar as other laws are expressly made applicable, and the powers hereby granted shall not be restricted or limited by any other law. History.-s. 1, ch. 86-181 . 132.45 Recital in general obligation refunding bonds.-AII general obligation refunding bonds issued pursuant toss. 132.33-132.47 shall contain a recital that they are issued pursuant to ss . 132.33-132.47. History.-s. 1, ch. 86-181 . 132.46 Effect of invalidity or irregularity in prior proceedings.-The authority herein granted to authorize the issuance of general obligation refunding bonds shall in no way be affected by the invalidity of or any irregularity in any proceedings authorizing the issuance of the general obligation bonds to be refunded, except that general obligation refunding bonds shall not be issued to refund bonds theretofore adjudged invalid by the final judgment of a court of competent jurisdiction. History.-s. 1, ch . 86- 181 . 132.47 Sections 132.33-132.47 applicable to school districts.-ln the event that any school district is or shall be authorized by the constitution and laws of this state to issue general obligation refunding bonds , the provisions of ss . 132.33-132.47 shall apply to such school district. History.-s. 1, ch . 86-181 . 761 Ch. 132 Ch. 136 COUNTY DEPOSITORIES F.S. 1987 CHAPTER 136 COUNTY DEPOSITORIES 136.01 136.03 136.04 136.05 13606 136.08 136.091 County depositories. County funds to be paid into depositories; triplicate receipts to be issued . Depositories to keep demand and time deposits separate; how interest on deposits credited. County board to keep set of books; overdrawing prohibited. How funds drawn from depositories. Accounts subject to examination by authorized persons. Exemption for county self-insurance programs. 136.01 County depositories.-Any bank or savings association organized under the laws of this state or of the United States and authorized to do business in this state which, as to the various funds herein referred to, conforms to the requirements of chapter 280 is authorized to accept county deposits. These funds include: county funds; funds of all county officers, including constitutional officers ; funds of the school board ; and funds of the community college district board of trustees . This enumeration of funds is made not by way of limitation, but of illustration; and it is the intent hereof that all funds of the county, the board of county commissioners or the several county officers , the school board, or the community college district board of trustees be included . History.-s. 2, ch. 6932, 1915; RGS 1559; s. 1, ch. 8527, 1921 ; CGL 2404; s. 1, ch. 14691, 1931 ; s. 1, ch. 19549, 1939; s. 7, ch. 24337, 1947; s. 10, ch. 26484, 1951; s. 1, ch. 59-23; s. 1, ch. 69-300; s. 1, ch. 80-151 ; s. 4, ch. 81-285. ct.-s. 237 .211 Provisions relating to depositories of school funds . 136.03 County funds to be paid into depositories; triplicate receipts to be issued.-Tax collectors and all other persons having , receiving, or collecting any money payable to the county funds not otherwise provided for, shall pay the same to the depositories qualified to receive the same . Each depository receiving any money, as provided in this chapter, shall make receipt for same in triplicate, one copy of which the depository will carefully preserve and keep , one copy to be given to the person from whom the money was received, and one copy to be given to the board for which the money was received . Hlstory--s. 4, ch. 6932, 1915; RGS 1561 ; CGL 2406; s. 5, ch . 81-285. 136.04 Depositories to keep demand and time deposits separate; how interest on deposits credited.Each bank acting as a depository shall keep all daily balance accounts which are subject to immediate checking, in an account or accounts separate from all savings or time deposit accounts. Funds in a saving or time deposit account shall not be subject to check without being transferred to the checking account by order of the board or officer having control of the same. Each board or officer at all times may transfer money from one of the classes or types of accounts to another. Interest shall be paid by depositories receiving savings or time deposit accounts at such rate or rates as may be agreed upon with respect to such savings or time deposit accounts by the depository and the board or officer having control of such account. All interest earned on any of such deposits shall be credited to the account and fund on which it was earned , and all interest shall be computed and credited quarterly. History.-s. 5, ch . 6932, 1915; RGS 1562; s. 2, ch. 8527, 1921 ; CGL 2407; s. 3, ch . 59-23; s. 6, ch . 81-285. 136.05 County board to keep set of books; overdrawing prohibited.-The board of county commissioners shall keep an accurate and complete set of books showing the amount on hand, amount received, amount expended and the balances thereof at the end of each month for each and every fund carried by said board, and no check or warrant shall ever be drawn in excess of the known balances to the credit of that fund as kept by the said board . History.-s. 6, ch. 6932, 1915; RGS 1563; CGL 2408. 136.06 How funds drawn from depositories.(1) All money drawn from any depository qualified under the provisions of this chapter shall be upon a check or warrant issued by the board or officer drawing the same, said check or warrant , both as to number and amount, person to whom drawn and purpose for which drawn shall be recorded in the minutes of the board having ordered the same drawn , and each check or warrant so drawn shall be signed by the chairman of said board, attested by the clerk or secretary of said board with the corporate seal thereof affixed ; however, money under the control of any school board may be withdrawn as may be otherwise provided by law. (2) For the purpose of providing for the direct deposit of funds under the circumstances herein specified , each board or county officer authorized by law to issue checks or warrants for the withdrawal of money from a depository qualified under the provisions of this chapter is authorized to establish the form or forms of warrants for the withdrawal, payment , or disbursement of money out of such qualified depository and to change the form thereof from time to time as such board or officer deems appropriate. If authorized in writing by the payee, such warrants may provide for direct deposit of the funds to the account of the payee in any financial institution which is designated in writing by the payee and which has lawful authority to accept such deposits. The written authorization of the payee shall be filed with the appropriate board or county officer. Direct deposit of funds may be by any electronic or other medium approved by such board or officer for such purpose. (3) Notwithstanding any other provision of law, each board or county officer who has the authority to deposit or withdraw funds is authorized to transfer funds from one depository to another or within a depository or to another institution, and may transfer funds wherein the transfer does not represent an expenditure, advance, or reduction of cash assets. Such transfer may be made by electronic , telephonic , or other medium; and each transfer shall be confirmed in writing and signed by the designee of the board or officer. 762 F.S. 1987 COUNTY DEPOSITORIES History.-s. 7, ch. 6932, 1915; RGS 1564; CGL 2409; s. 4, ch . 59-23; s. 1, ch. . 69-300; s. 6, ch. 78-406; s. 1, ch. 82- 104. cf.-s. 129.08 Coun ty commissioners voting to pay illegal claims or for excess In debtedness. s. 129.09 County audi tor not to sign illegal warrants . 136.08 Accounts subject to examination by authorized persons.- The accounts of each and every board and the county accounts of each and every depository, mentioned or provided for in this chapter, shall at all times be subject to the inspection and examination by the county auditor and by the Auditor General. History.-s. 9, ch. 6932, 1915; RGS t566; CGL 24tt ; s. 8, ch. 69- 82; ss . 12, 35, ch. 69- 106; s. 3, ch. 79-309; s. 7, ch. 81-285. 136.091 Exemption for county self-insurance programs.-A board of county commissioners is authorized to contract with an approved service organization to pro- 763 Ch. 136 vide self-insurance services , including , but not limited to , the evaluation , settlement, and payment of selfinsurance claims on behalf of the board. Pursuant to such contract , the board may advance money to the service organization to be deposited in a special checking account for paying claims against the board under 1ts self- insurance program . The special checking account shall be maintained in a county depository pursuant to this chapter. The board may replenish such account as often as necessary upon the presentation by the service organization of documentation for claims paid equal to the amount of the requested reimbursement. Such replenishment shall be made by a warrant signed by the chairman of the board and attested by the clerk or secretary of the board . History. -s. 4, ch. 80-285. Ch. 137 BONDS OF COUNTY OFFICERS F.S. 1987 CHAPTER 137 BONDS OF COUNTY OFFICERS 13701 Bonds required by county officers. 137 02 Bond of tax collector . 137.03 Bond of property appraisers. 137.04 County commissioners to give bond . 137.05 Duty of county commissioners. 137.06 Failure to give new bond ; misfeasance. 137.07 Failure to perform duties. 137.08 Sums for which sureties may be bound. 137.09 Justification and approval of bonds. 137.10 Provisions not applicable to surety companies. 137.01 Bonds required by county officers.-Each of the county officers of whom a bond is or shall be required by law, shall , before he is commissioned , give bond , with not less than two sureties , or a surety company as hereinafter specified , to the Governor of the state and his successors in office, conditioned for the faithful performance of the duties of his office, which shall be approved by the board of county commissioners and Department of Banking and Finance, and be filed with the Department of State. History.-s. 1, ch. 3724, 1887; RS 616; GS 822; RGS 1568; CGL 2416; ss. 10, 12, 35, ch. 69-106. 137.02 Bond of tax collector.-The tax collector of each county shall give bond in a sum to be fixed by the board of county commissioners of the respective county, subject to the approval of the Department of Banking and Finance as to amount and surety. This bond shall be specifically conditioned to account duly and faithfully for all taxes collected by the tax collector. In fixing said bond the board of county commissioners shall take into consideration the amount of money likely to be in the custody of the collector at any one time . History.-s. 5, ch. 3724, 1887; RS 617; GS 823; RGS 1569; s. 1, ch . 10033, 1925; CGL 2417 ; ss. 12, 35, ch. 69-106; s. 1, ch. 76- 140. 137.03 Bond of property appraisers.-The county property appraiser shall give a bond, the amount of which shall be fixed by the board of county commissioners at not less than $1,000 or more than $10,000. In fixing the amount of said bond, the board of county commissioners shall take into consideration the amount of money likely to be in the custody of the property appraiser at any one time . History.-s. 7, ch . 3724, 1887; s. 1, ch. 3844, 1889; RS 618, 619; GS 824; RGS 1570; CGL 2418; s. 1, ch. 28294, 1953; s. 3, ch. 73-47 ; s. 1, ch. 77-102. 137.04 County commissioners to give bond.-Each and every county commissioner of the several counties of the state, elected or appointed to such office before he is commissioned , shall be required to give a good and sufficient bond with not less than two sureties , or a surety company duly authorized under the laws of the state , in the sum of $2,000, conditioned for the faithful performance of the duties of his office, which bond shall be approved by the board of county commissioners and the Department of Banking and Finance. The premium of the bonds given with surety companies as sureties shall be paid out of the county treasury . History.- s. 1, ch . 6477, 1913; RGS 1571 ; CGL 2419; ss. 12, 35, ch. 69-106. 137.05 Duty of county commissioners.-The county commissioners of the various counties of the state shall at their regular meeting in January and June of each year examine carefully as to the sufficiency of bonds of the county officers of their respective counties, and if by reason of death, assignment, or insolvency of any of the sureties on the bonds of said officers , they have reason to believe that the sufficiency of said bond has become impaired , they shall at once report the same to the Governor, who shall call upon and require such officer or officers to execute and file with the proper officer a new bond for the same amount, under the same conditions as his former bond . History.-s. 2, ch. 4413, 1895; GS 825; RGS 1572; CGL 2420. 137.06 Failure to give new bond; misfeasance.Upon the failure of any state or county officer to give the new bond required by s. 137.05, within 60 days after he is called upon to do so , such failure on the part of any county officer shall be deemed and held to be a misfeasance within the meaning of the Constitution; and the Governor shall suspend such officer, as provided in s. 7, Art. IV of the State Constitution , and shall at once appoint a successor to fill such vacancy , who after giving the bond required and otherwise qualifying, shall take charge of the office to which he has been appointed, and perform the duties of the same until his successor shall have been elected and qualified , or the officer suspended be reinstated ; and in all cases where officers are liable to impeachment under the Constitution, the failure to give the bond as hereinbefore mentioned shall constitute a ground of impeachment. History.-s . 3, ch . 4413, 1895; GS 826: RGS 1573; CGL 2421; s. 6, ch. 69-216. 137.07 Failure to perform duties.-lf the Comptroller of the state , or the boards of county commissioners of the various counties, shall fail to perform the duties required by ss . 17.19 and 137.05 respectively, they shall be liable to the state or county for any loss which may be sustained by the state or county, by reason of such failure, such sum to be recovered by suit in any county in which such Comptroller or county commissioners may reside. History.-s. 4, ch. 4413, 1895; GS 827; RGS 1574; CGL 2422. 137.08 Sums for which sureties may be bound.-ln every bond in which the amount of the bond shall not exceed $1 ,000, there shall be at least two sureties, each bound for the full amount of the bond . In every bond so specified in which the amount of the bond shall exceed $1 ,000, each surety may bind himself for a specified sum, and the aggregate amount for which the sureties shall bind themselves shall not be less than the penalty of the bond. History.-s. 9, ch. 3724, 1887; RS 620; GS 828; RGS 1575; CGL 2423. 137.09 Justification and approval of bonds.-Each surety upon every bond of any county officer shall make affidavit that he is a resident of the county for which the officer is to be commissioned, and that he has sufficient visible property therein unencumbered and not exempt 764 F.S. 1987 BONDS OF COUNTY OFFICERS from sale under legal process to make good his bond . Every such bond shall be approved by the board of county commissioners and by the Department of Banking and Finance when they and it are satisfied in their judgment that the same is legal, sufficient, and proper to be approved . History.-s. 10, ch . 3724, 1887; RS 621 ; GS 829; RGS 1576; CGL 2424; ss. 12, 35, ch. 69-106. 765 Ch. 137 137.10 Provisions not applicable to surety companies.-The provisions of this chapter requiring two sureties and justification by surety shall not apply where such surety is a surety company authorized to do business in this state. History.-GS 830; RGS 1577; CGL 2425. Ch. 138 COUNTY SEATS F.S. 1987 CHAPTER 138 COUNTY SEATS 138.01 138.02 138.03 138.04 138.05 138.06 138.07 138.08 138.09 138.10 138.11 138.12 Petition to change county seat. Commissioners to order election . Conduct and return of election . Names of towns, etc., for county seat to be filed with clerk . Form of ballot. Canvass and result of election ; contests . Second election when no place receives majority vote . The two places receiving highest vote to be placed on ballot in second election. Canvass of votes of second election ; establishing county seat. Counties having constructed a new courthouse within 20 years. Unlawful use of money in election to change county seat. Commissioners may expand county seat. nished him , shall have printed , at the expense of the county , a suitable ballot to be used in said election , said ballot to contain , in alphabetical order, the names of all such towns , villages and cities, and no other places shall be printed on the said ballots; provided , that in counties where the use of voting machines is now or may hereafter be authorized by law, the requirements of this section shall , insofar as practicable , be adapted to the use of said voting machines. History.- s. 5. ch . 6239, 1911 ; RGS 1582; CGL 2430. 138.06 Canvass and result of election; contests.The county commissioners shall , not later than 5 days after the aforesaid election is held, publicly canvass the same, and the place receiving a majority of all the votes cast shall be the county seat for the next 10 years . The result declared upon such canvass may be contested by five or more taxpayers , qualified electors who voted in such election for a candidate place other than the place declared elected , by proceeding in chancery for an injunction against the removal by the county commissioners of the county records and county offices to the place declared elected , or by mandamus to compel the removal of the county offices and records to the place alleged in such proceedings to have been elected; and the court in which any such proceeding shall be properly instituted, may inquire into the legality of such election , the qualification of electors voting therein, and render judgment or decree in favor of the place duly elected by the qualified electors , and may make such interlocutory orders or decrees, and issue such process as shall be necessary to the protection of its jurisdiction, or may be incidental to the principal relief sought ; provided, that such action shall be brought within 3 years from the time of such election . 138.01 Petition to change county seat.-The qualified electors in any county in this state wishing to change their county seat , shall present to the board of county commissioners of such county a petition signed by one- third of the qualified electors , who are taxpayers on real or personal property, praying for a change of the location of such county seat. History.-s. 1, ch. 1890, 1872; RS 622; GS 831; s. 1, ch. 6239, 1911 ; RGS 1578; CGL 2426. 138.02 Commissioners to order election.-The county commissioners of any county in this state , upon receiving such petition as is specified in s. 138.01 shall order an election to be held at the several precincts of such county for the location of such county seat, giving not less than 30 days ' notice thereof, and no person shall be allowed to vote in such elections except those qualified to vote under the general election laws of Florida. History.-s. 2. ch. 1890. 1872; RS 623; GS 832; s. 2, ch . 6239, 1911 ; RGS 1579; CGL 2427 . 138.03 Conduct and return of election.-AII elections held under the provisions of this chapter shall be conducted in the manner prescribed by law for holding general elections in this state , except as herein provided , and the returns of all such elections shall be made to the county commissioners or the clerk thereof. History.-s. 3, ch. 1890, 1872; RS 624; GS 833; s. 3. ch. 6239. 1911 ; RGS 1580; CGL 2428. 138.04 Names of towns, etc., for county seat to be filed with clerk.-Names of all towns , villages or cities , put forward as candidates for the county seat of any county in this state under the provisions of this chapter shall be filed with the clerk of the circuit court of such county not later than 15 days before the date set for holding said election . Hi&tory.-s. 4, ch . 6239, 1911; RGS 1581 ; CGL 2429. 138.05 Form of ballot.-The clerk of the circuit court of any county in this state , when the names of the towns , villages and cities required in s. 138.04 have been fur- History.-ch. 3301. 1881 ; RS 625; GS 834; s. 6, ch. 6239, 19 11 ; s. 10, ch. 7838, 1919; RGS 1583; CGL 2431 . 138.07 Second election when no place receives majority vote.-Should three or more places be put forward and voted for as the county seat of any county in this state , and the county commissioners of such county find that upon the canvass of the said election , as provided for in s. 138.06, that any of such places have received a majority of all the votes cast at said election , the place receiving such a majority shall be declared the county seat as aforesaid , but should the county commissioners find that no place has received a majority of all the votes cast in said election , they shall proceed at once without a petition to call a second election to be held within 30 days of the first election , and in the same manner and places as prescribed for the first election . Hlstory.-s. 7, ch. 6239. 1911 ; RGS 1584; CGL 2432. 138.08 The two places receiving highest vote to be placed on ballot in second election.-Should the second election , as provided for ins. 138.07 , be necessary to select the place as county seat of any county in this state , the clerk of the circuit court shall prepare the ballot as aforesaid , dropping the names or name of all places voted for in the first election except the two 766 F.S. 1987 COUNTY SEATS places receiving the highest vote in the same, and no other places shall be voted for nor shall the vote of any other place or places be counted or considered by the county commissioners in canvassing the result of such election. History.-s. 8, ch. 6239, 1911 ; RGS 1585; CGL 2433. 138.09 Canvass of votes of second election; establishing county seat.-The county commissioners shall, within 5 days after the election provided for in s. 138.07 is held, meet and publicly canvass the same ; and the place receiving the majority of all the votes cast shall be the county seat for the next 10 years. The county commissioners shall erect a courthouse as soon as possible and provide suitable offices for all the county officers who are required by law to keep their offices at the courthouse at the place so selected as the county seat. History.-s. 9, ch. 6239, 1911 ; RGS 1586; CGL 2434; s. 1, ch . 82-43. 138.10 Counties having constructed a new courthouse within 20 years.- The provisions of this chapter shall not apply to any county having constructed a new courthouse within the past 20 years, other than a county having constructed a courthouse of wood, in which the county seat is situated, in any town or city not located on any line of railroad transportation. History.-s. 10, ch . 6239, 1911 ; s. 1, ch. 6480, 1913; RGS 1587; CGL 2435. 138.11 Unlawful use of money in election to change county seat.-Any person using money, goods or chattels in any election to change the county seat of any county, to secure votes or influence for any place as the county seat of any county in this state , shall be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084. History.-s. 10, ch. 6239, 1911 ; s. 1, ch . 6480, 1913; RGS 5904; CGL 8168; s. 80, ch. 71-136. 138.12 Commissioners may expand county seatThe board of county commissioners of any county may expand the geographical area of the county seat of its county beyond the corporate limits of the municipality named as the county seat by adopting a resolution to that effect at any regular or special meeting of the board. Such a resolution may be adopted only after the board has held not less than two public hearings on the proposal at intervals of not less than 10 or more than 20 days and after notice of the proposal and such meetings has been published in a newspaper of general circulation in the county. However, nothing herein shall be deemed to extend the boundaries of the municipality in which the county seat was previously located or annex to such municipality the territory added to the county seat. History.-s. 1, ch. 73-320. 767 Ch. 138 Ch. 142 COUNTY FINE AND FORFEITURE FUND F.S. 1987 CHAPTER 142 COUNTY FINE AND FORFEITURE FUND 142 01 142.02 142.03 142.04 14205 142.06 14207 142.08 142 09 142.10 142.11 142.12 142.13 142.15 142.16 142.17 142.18 Fine and forfeiture fund contents . Levy of a special tax. Disposition of fines, forfeitures , and civil penalties ; reports. Clerk to issue certificate . Clerk not entitled to fee . Form of payroll. Payrolls. Clerk responsible . If defendant is not convicted , or dies. Officer to make out accounts as directed . Powers and duties of county commissioners . County commissioners to audit ; how payable. Right of officer to test validity . Prisoner confined in different county. Change of venue . Comptroller to prepare blanks. Duty of county commissioners . 142.01 Fine and forfeiture fund contents.- There shall be in every county of this state a separate fund to be known as the fine and forfeiture fund. Said fund shall consist of all fines and forfeitures collected in the county under the penal laws of the state , except those fines imposed under s. 775.0835(1 ); all costs refunded to the county; all funds arising from the hire or other disposition of convicts ; and the proceeds of any special tax that may be levied by the county commissioners for expenses of criminal prosecutions . Said funds shall be paid out only for criminal expenses , fees , and costs , where the crime was committed in the county and the fees and costs are a legal claim against the county, in accordance wi th the provisions of this chapter. Any surplus funds remaining in the fine and forfeiture fund at the end of a fiscal year may be transferred to the county general fund . History.-s. 1, ch. 4323, 1895; s. 1, ch. 4672, 1899; GS 961; RGS 1774; CGL 2825; s. 2, ch . 77-452; s. 1, ch . 82- 107. 142.02 Levy of a special tax.- The board of county commissioners of every county may levy a special tax, not to exceed 2 mills, upon the real and personal property of the respective counties, to be assessed and collected as other county taxes are assessed and collected , for such costs of criminal prosecutions. History.-s. 1, ch. 4323, 1895; s. 1, ch. 4672, 1899; GS 962; RGS 1775; CGL 2826. 142.03 Disposition of fines, forfeitures, and civil penalties; reports.-Except as to fines , forfeitures , and civil penalties collected in cases involving violations of municipal ordinances , violations of chapter 316 committed within a municipality, or infractions under the provisions of chapter 318 committed within a municipality, in which cases such fines , forfeitures, and civil penalties shall be fully paid monthly to the appropriate municipality as provided in ss. 34.191, 316.660 , and 318.21 , and except as to fines imposed under s. 775.0835(1 ), all fines imposed under the penal laws of this state in all other cases , and the proceeds of all forfeited bail bonds or recognizances in all other cases , shall be paid into the fine and forfeiture fund of the county in which the indictment was found or the prosecution commenced , and judgment must be entered therefor in favor of the state for the use of the particular county. The county commissioners of each county shall require a full report from all clerks of county courts and clerks of circuit courts once in each month , within 30 days after the expiration of said month, of the amount of fines imposed by their courts and of bonds forfeited and judgments rendered on said forfeited bonds , and into whose hands they had been paid or placed for collection , the date of conviction in each case, the term of imprisonment, and the name of the officer to whom commitment was delivered. If any clerk of court shall fail to make such report for any month, the board of county commissioners shall immediately report to the Governor any such failure or refusal, and the Governor may, in his discretion, suspend such officer or officers from office. The county commissioners may withhold any fees or costs of any officer until said officer collects and pays over to the depository legally entitled to receive the same all such fines and forfeitures or furnishes a satisfactory excuse for not doing so. Hlstory.-s. 2, ch. 4323, 1895; s. 1, ch. 5155, 1903; GS 963; RGS 1776; CGL 2827 ; s. 20, ch. 73-334 ; s. 2. ch. 76-31; s. 2. ch. 77- 452. 142.04 Clerk to issue certificate.- The clerk of the circuit court shall issue a certificate under the seal of the court , and keep a stub copy of the same, to each witness appearing on the part of the state, stating therein the name of the case and the amount of compensation to which he is entitled , where the same is a claim against the county out of the fine and forfeiture fund . History.- ss. 1, chs. 4323, 4326, 1895; GS 964; RG S 1777; CGL 2828. 142.05 Clerk not entitled to fee.- The clerk issuing the certificate shall not be entitled to receive any fee for performing the duty herein imposed . Said clerk shall make out a payroll in duplicate giving the name of each witness summoned for the state before the court, the number of days of attendance , miles traveled and the amount he is entitled to . The witness shall sign same in presence of a witness and the clerk shall certify to the correctness of the payroll. History.-ss. 1, chs. 4323, 4326, 1895; GS 965; RGS 1778; CGL 2829; s. 1, ch. 204 16, 1941 . 142.06 Form of payroll.- The form of this payroll shall be prescribed by the county commissioners , and filed in the clerk of the circuit court 's office for the information and use of the county commissioners in reviewing the acts of the clerk issuing certificates to witnesses appearing on behalf of the state; and the county commissioners may reject any witness certificate or any portion thereof that they may deem illegal and pay into the fine and forfeiture fund the amount rejected out of any fees or costs going to the clerk issuing the certificate, in case the clerk fails to at once pay the amount. History.- ss. 1, chs. 4323, 4326, 1895; GS 966; RGS 1779; CGL 2830. 142.07 Payrolls.-When the witness on behalf of the state appears in any case in county courts, the 768 F.S. 1987 COUNTY FINE AND FORFEITURE FUND clerks of said courts shall make out payrolls as prescribed in the preceding section. Said payrolls shall be sworn to by said clerks and presented to the clerk of the circuit court , to be filed with the said clerk . If said clerk of the circuit court is satisfied of the correctness and legality of the payroll, he shall issue certificates to each witness legally and properly on said payroll for the amount due him in the same manner as for witnesses in the circuit court, and such certificates shall constitute the same claim against the county and be receivable for fines and forfeitures or any special tax levied for criminal costs . and accounts and order a warrant , signed by the chairman and countersigned by the clerk of the circuit court, under the seal of the court, for the amount that they may find to be due, payable out of the fine and forfeiture fund , and a copy of all such warrants shall be kept by the clerk of the circuit court. History.-s. 8, ch. 4323, 1895; s. 2, ch . 4672, 1899; GS 973; RGS 1785; CGL 2836. 142.13 Right of officer to test validity.-Whenever any officer shall have presented to the county commissioners any bill or account against any county and such bill or account or any part thereof shall have been rejected by the county commissioners, such officer may test the validity of his said charge, bill or account, by suit against the county, and may recover a judgment for the amount or such part thereof as shall be a legal claim for services rendered in the performance of duty, with interest thereon ; provided , that no such claim shall be sued on more than 1 year after its final rejection by the county commissioners . History.-s. 5. ch. 4323. 1895; GS 967; RGS 1780; CGL 2831 ; s. 1. ch . 24306. 1947; s. 20. ch. 73-334. 142.08 Clerk responsible.-lf any portion of said certificates are rejected by the county commissioners , the clerk of the court where the witness appeared shall be held responsible for the same , and if immediate payment is not made by said clerk , the county commissioners shall deduct the amount rejected from any fees going to said clerk. History.-s . 2, ch. 4672 , 1899; GS 975; RGS 1786; CGL 2837. Hlstory.-s. 5. ch. 4323. 1895; GS 968; RGS 1781 ; CGL 2832. 142.15 Prisoner confined in different county.Where the prisoner is confined in the jail of a different county from the one in which the crime was committed , then the sheriff's bill for feeding such prisoner shall be presented to the board of county commissioners of the county in which the crime is alleged to have been committed, and paid by such county . If the sheriff should subsequently collect any such fees for feeding a prisoner, he shall pay the same to the county depository, to go into the fine and forfeiture fund. The county commissioners shall see that there is always set aside and retained in the fine and forfeiture fund out of the moneys collected from the special tax authorized to be collected for such fund , enough cash to pay for keeping and feeding such prisoners . 142.09 If defendant is not convicted, or dies.-lf the defendant is not convicted, or the prosecution is abated by the death of the defendant, or if the costs are imposed on the defendant and execution against him is returned no property found , or if a nolle prosse be entered, in each of these cases the fees of witnesses and officers arising from criminal causes shall be paid by the county in the manner specified in ss. 142.10-142.12; provided , that when a committing magistrate holds to bail or commits a person to answer to a criminal charge and an information is not filed or an indictment found against such person , the costs and fees of such committing trial shall not be paid by the county, except the costs of executing the warrants . History.-s. 9, ch. 4323, 1895; ch. 4527, 1897; GS 977; RGS 1788; CGL 2839. History.-ss. 3. 7. ch. 4323. 1895; GS 970; RGS 1782; CGL 2833. cl .-s. 939.14 County not to pay cost. 142.16 Change of venue.-ln case of change of venue in any case , all fines and forfeitures in such case go to the county in which the indictment was found, and the fees of all officers and witnesses are a charge upon the county in which the indictment was found, in like manner as if the trial had not been removed. All costs and fees arising from the coroner's inquest shall be a charge upon the county where the inquest is held, and shall be payable from the general revenue fund of the county. 142.10 Officer to make out accounts as directed.The officer shall make out his account against the county in such form as the county commissioners may require, stating the services for which the fee is charged, the title of the case in which the services were performed, and the facts which, under the provisions of s. 142.09, make the fees a good claim against the county, and present the same to the board of county commissioners with an affidavit that the same is correct. History.-s. 10, ch. 4323, 1895; GS 978; RGS 1789; CGL 2840. History.-s. B. ch. 4323. 1895; s. 2. ch. 4672. 1899; GS 971 ; RGS 1783; CGL 2834 ; s. 20. ch . 73-334. cf.-s . 939.08 Costs to be certified by county commissioners before audit . 142.11 Powers and duties of county commissioners.- The county commissioners may reject all or any portion of any account which is not a valid claim against the county, and shall allow and pay the same only when it is just, correct and reasonable , and no constructive mileage or illegal or unnecessary item or charge in any frivolous case shall be allowed. History.-s. 8, ch . 4323, 1895; s. 2, ch. 4672, 1899; GS 972; RGS 1784; CGL 2835. 142.12 County commissioners to audit; how payable.- The county commissioners shall audit all bills Ch. 142 142.17 Comptroller to prepare blanks.- The Comptroller shall prepare suitable blanks and forms to be used in connection with the auditing of all claims under this chapter, and furnish the clerks of the circuit courts with a printed copy of the same. History.- s. 1, ch. 4430, 1895; GS 980; RGS 1791 ; CGL 2842. 142.18 Duty of county commissioners.- The county commissioners of the respective counties shall adopt forms furnished in accordance with s. 142.17, and have printed a sufficient number of said blanks for the use of the officers of their respective counties . 769 History.-s. 2, ch. 4430, 1895; GS 981 ; RGS 1792; CGL 2843. Ch. 145 COMPENSATION OF COUNTY OFFICIALS F.S. 1987 CHAPTER 145 COMPENSATION OF COUNTY OFFICIALS 145.011 145.012 145.021 145.022 145.031 145.051 145.071 145.09 145.10 145.11 145.121 145.131 145.14 145.141 145.16 145.17 145.19 1320, Laws of Florida. Legislative intent. Applicability . Definitions. Guaranteed salary upon resolution of board of county commissioners . Board of county commissioners . Clerk of circuit court; county comptroller. Sheriff. Supervisor of elections. Property appraiser. Tax collector . Other income to be income of the office. Repeal of other laws relating to compensation; exceptions. Compensation of other county officials ; guarantee. Deficiency to be paid by board of county commissioners. Special laws or general laws of local application prohibited . Supplemental compensation prohibited. Annual percentage increases based on increase for state career service employees; limitation . 145.011 Legislative intent.(1) In compliance with s. 5(c), Art. II of the State Constitution, it is the intent of the Legislature to provide for the annual compensation and method of payment for the several county officers named herein. (2) The Legislature has determined that a uniform and not arbitrary and discriminatory salary law is needed to replace the haphazard , preferential, inequitable, and probably unconstitutional local law method of paying elected county officers. (3) It is further the intent of this Legislature to provide by general law for such uniform compensation of county officials having substantially equal duties and responsibilities , taking into account the multitude of changes that have affected these offices within the past decade. (4) The salary schedules in this chapter are therefore based on a classification of counties according to each county's population, which the Legislature determines to be the most practical basis from which to arrive at an adequate, uniform salary system. History.-s. 1, ch. 61-461; s. 1, ch . 67-576; s. 4, ch. 69-216; s. 1, ch. 69-346; s. 7. ch. 69-403. 145.012 Applicability.- This chapter applies to all officials herein designated in all counties of the state, except those officials whose salaries are not subject to being set by the Legislature because of the provisions of a county home rule charter and except officials (other than the property appraiser, clerk of the circuit court, superintendent of schools, sheriff, supervisor of elections, and tax collector who if qualified shall receive in addition to their salaries a special qualification salary as provided in this chapter) of counties which have a chartered consolidated form of government as provided in chapter 67- History.-s . 2, ch. 69-346; s. 15. ch. 73-173; s. 45, ch. 73-333; s. 1, ch . 77-102; s. 1, ch. 80-377. 145.021 Definitions.-As used in this chapter: (1) "Population" means the population according to the latest annual determination of population of local governments produced by the Executive Office of the Governor in accordance with s. 186.901. (2) "Salary," when referring to amounts payable under the schedules set forth in this chapter, means the total annual compensation to be paid to an official as personal income. History.-s. 1, ch . 61-461 ; s. 3, ch. 69-346; s. 1, ch. 73-173; s. 89, ch. 79-190; s. 20, ch. 87-224. 145.022 Guaranteed salary upon resolution of board of county commissioners.(1) Any board of county commissioners, with the concurrence of the county official involved, shall by resolution guarantee and appropriate a salary to the county official, in an amount specified in this chapter, if all fees collected by such official are turned over to the board of county commissioners . Copies of the resolution adopted shall be filed with the Department of Banking and Finance and the Auditor General. (2) This section shall not apply to county property appraisers. History.-s. 4, ch. 69-346; s. 8, ch . 69-82; ss. 12, 35, ch. 69-106; s. 16, ch. 73-172; s . 1, ch . 77-102; s. 16, ch. 80-377 . 145.031 Board of county commissioners.(1) Each member of the board of county commissioners shall receive as salary the amount indicated , based on the population of his county. In addition, compensation shall be made for population increments over the minimum for each population group, which shall be determined by multiplying the population in excess of the minimum for the grouping times the group rate . Pop. Group I II Ill IV v VI VII County Pop. Range Minimum Maximum -010,000 50,000 100,000 200,000 400,000 1,000,000 9,999 49,999 99,999 199,999 399,999 999,999 Base Salary Group Rate $4,500 6,000 9,000 12,000 16,500 19,500 22,500 $0.150 0.075 0.060 0.045 O.D15 0.005 0.000 (2) No member of a governing body of a chartered county or a county with a consolidated form of government shall be deemed to be the equivalent of a county commissioner for the purposes of determining the compensation of such member under his respective charter. History.-s. 1, ch. 61-461 ; s. 1, ch. 63-560; s. 1, ch . 65-356; s. 1, ch. 67-543; s. 2, ch. 67-576; s. 5, ch. 69-346; s. 2, ch . 73-173. 145.051 Clerk of circuit court; county comptroller. (1) Each clerk of the circuit court and each county comptroller shall receive as salary the amount indicated, based on the population of his county. In addition, a 770 F.S. 1987 COMPENSATION OF COUNTY OFFICIALS compensation shall be made for population increments over the minimum for each population group, which shall be determined by multiplying the population in excess of the minimum for the group times the group rate . Pop. Group I II Ill IV v VI County Pop. Range Minimum Maxi mum -050,000 100,000 200,000 400,000 1,000,000 49,999 99,999 199,999 399,999 999 ,999 Base Salary Group Rate $ 19,150 22,300 25,450 28,075 31,225 34 ,375 $0.07875 0.06300 0.02625 0.01575 0.00525 0.00400 (2)(a) There shall be an additional $2,000 per year special qualification salary for each clerk of the circuit court who has met the certification requirements established by the Supreme Court. Any clerk of the circuit court who is certified during a calendar year shall receive in that year a pro rata share of the special qualification salary based on the remaining period of the year . (b) In order to qualify for the special qualification salary provided by paragraph (a) , the clerk must complete the requirements established by the Supreme Court within 6 years after first taking office, except that those clerks holding office on July 1, 1980, shall have until July 1, 1986, to complete such requirements . (c) After a clerk meets the requirements of paragraph (a) , in order to remain certified the clerk shall thereafter be required to complete each year a course of continuing education as prescribed by the Supreme Court. History.-s. 1, ch . 61- 461; s. 1, ch. 63-560; s. 1, ch. 65-356; s. 2, ch. 67-576; s. 5, ch. 69-346; s. 27, ch. 72-404; s. 4, ch. 73-173; s. 4, ch. 74-325; ss. 2, 12, ch. 80-377 ; s. 1, ch. 85-322. 145.071 Sheriff.(1) Each sheriff shall receive as salary the amount indicated, based on the population of his county . In addition , a compensation shall be made for population increments over the minimum for each group, which shall be determined by multiplying the population in excess of the minimum for the group times the group rate . Pop. Group I II Ill IV v VI Coun ty Pop. Range Minimum Maximum -050 ,000 100,000 200,000 400 ,000 1,000,000 49,999 99,999 199,999 399 ,999 999,999 Base Salary Group Rate $21,250 24,400 27,550 30,175 33,325 36,475 $0.07875 0.06300 0.02625 O.Q1575 0.00525 0.00400 (2)(a) There shall be an additional $2,000 per year special qualification salary for each sheriff who has met the qualification requirements established by the Department of Law Enforcement. Any sheriff who so qualifies during a calendar year shall receive in that year a pro rata share of the special qualification salary based on the remaining period of the year. (b) In order to qualify for the special qualification salary described in paragraph (a), the sheriff must complete the requirements specified in that paragraph within 6 years after first taking office , except that those sher- 771 Ch. 145 iffs holding office on July 1, 1980, shall have until July 1, 1986, to complete such requirements . (c) After a sheriff meets the requirements of paragraph (a) , in order to remain qualified the sheriff shall thereafter be required to complete each year a course of continuing education as prescribed by the Department of Law Enforcement. History.-s. 1, ch. 61-461; s. 1, ch. 63-560; s. 1, ch. 65-356; s. 2, ch . 67- 543; s. 2, ch. 67-576; s. 5, ch. 69-346; ss. 1-3, ch. 70-395; s. 5, ch. 73-173; s. 46, ch. 73-333; ss. 3, 13, ch. 80-377; s. 1, ch . 81-216; s. 5, ch. 85-322; s. 21, ch. 87-224 . 145.09 Supervisor of elections.(1) Each supervisor of elections shall receive as salary the amount indicated , based on the population of his county . In addition , a compensation shall be made for population increments over the minimum for each population group, which shall be determined by multiplying the population in excess of the minimum for the group times the group rate . Pop. Group I II Ill IV v VI County Pop. Range Minimum Maximum -050 ,000 100,000 200,000 400,000 1,000,000 49 ,999 99,999 199,999 399,999 999,999 Base Salary Group Rate $15 ,128 18,128 21 '128 23,628 26,628 29,628 $0.075 0.060 0.025 O.Q15 0.005 0.004 (2) The above salaries are based upon a 5-day work week . If a supervisor does not keep his office open 5 days per week, then the salary will be prorated accordingly. (3)(a) There shall be an additional $2 ,000 per year special qualification salary for each supervisor of elections who has met the certification requirements established by the Division of Elections of the Department of State. Any supervisor who is certified during a calendar year shall receive in that year a pro rata share of the special qualification salary based on the remaining period of the year. (b) In order to qualify for the special qualification salary described in paragraph (a), the supervisor must complete the requirements established by the Division of Elections within 6 years after first taking office, except that those supervisors holding office on July 1, 1980, shall have until July 1, 1986, to complete such requirements. (c) After a supervisor meets the requirements of paragraph (a), in order to remain certified the supervisor shall thereafter be required to complete each year a course of continuing education as prescribed by the division. History.- s. 1, ch. 61-461 ; s. 1, ch. 63-560; s. 2, ch . 65-60; s. 1, ch. 65-356; s. 2, ch. 67-576; s. 5, ch. 69-346; s. 1, ch . 70-429; s. 7, ch . 73-173; s. 2, ch. 79-327; ss. 6, 17, 22, ch. 80-377 ; s. 2, ch. 85-322. 145.10 Property appraiser.(1) Each property appraiser shall receive as salary the amount indicated , based on the population of his county. In addition, a compensation shall be made for population increments over the minimum for each population group, which shall be determined by multiplying the population in excess of the minimum for the group times the group rate . COMPENSATION OF COUNTY OFFICIALS Ch. 145 Pop. Group I II Ill IV v VI County Pop. Range Minimum Maximum -050,000 100,000 200,000 400,000 1,000,000 49,999 99,999 199,999 399,999 999,999 Base Salary Group Rate $19 ,150 22,300 25,450 28,075 31 ,225 34,375 $0.07875 0.06300 0.02625 0.01575 0.00525 0.00400 (2)(a) There shall be an additional $2,000 per year special qualification salary for each property appraiser who has met the requirements of the Department of Revenue and has been designated a certified Florida property appraiser. Any property appraiser who is certified during a calendar year shall receive in that year a pro rata share of the special qualification salary based on the remaining period of the year. The department shall establish and maintain a certified Florida property appraiser program . (b) In order to qualify for the special qualification salary described in paragraph (a), the property appraiser must complete the requirements established by the Department of Revenue within 6 years after first taking office, except that those property appraisers holding office on July 1, 1980, shall have until July 1, 1986, to complete such requirements. (c) After a property appraiser meets the requirements of paragraph (a), in order to remain certified the property appraiser shall thereafter be required to complete each year a course of continuing education as prescribed by the department. The Executive Director of the Department of Revenue may, at his discretion , waive the requirements of this paragraph for any property appraiser who has reached 60 years of age and who has been a property appraiser for 20 years . History.-s. 1, ch. 61-461 ; s. 1, ch. 63-560; s. 1, ch. 65-356; s. 3, ch. 67-543; s. 2, ch. 67-576; s. 1, ch. 67-594; s. 5, ch. 69-346; s. 15, ch. 73-172; s. 8, ch. 73-173; s. 1, ch . 77-102; ss. 7, 14, ch . 80-377; s. 3, ch. 85-322; s. 62, ch. 86-152. cf.-s. 298.401 Compensation for special services. 145.11 Tax collector.(1) Each tax collector shall receive as salary the amount indicated , based on the population of his county . In addition, a compensation shall be made for population increments over the minimum for each population group, which shall be determined by multiplying the population in excess of the minimum for the group times the group rate. Pop. Group I II Ill IV v VI County Pop. Range Minimum Maximum -050,000 100,000 200,000 400 ,000 1,000,000 49,999 99 ,999 199,999 399,999 999 ,999 Base Salary Group Rate $19 ,150 22,300 25,450 28,075 31 ,225 34,375 $0.07875 0.06300 0.02625 0.01575 0.00525 0.00400 (2)(a) There shall be an additional $2,000 per year special qualification salary for each tax collector who has met the requirements of the Department of Revenue and has been designated a certified Florida tax collector. Any tax collector who is certified during a calendar year shall receive in that year a pro rata share of the spe- F.S. 1987 cial qualification salary based on the remaining period of the year. The department shall establish and maintain a certified Florida tax collector program. (b) In order to qualify for the special qualification salary described in paragraph (a), the tax collector must complete the requirements established by the Department of Revenue within 6 years after first taking office, except that those tax collectors holding office on July 1, 1980, shall have until July 1, 1986, to complete such requirements. (c) After a tax collector meets the requirements of paragraph (a) , in order to remain certified the tax collector shall thereafter be required to complete each year a course of continuing education as prescribed by the department. History.-s. 1, ch. 61-461 ; s. 1, ch. 63-560; s. 1, ch . 65-356; s. 2, ch. 67-576; s. 5, ch. 69-346; s. 9, ch. 73-173; ss . 9, 15, ch . 80-377; s. 4, ch. 85-322. cf.-s. 298.401 Compensation for special services. 145.121 Other income to be income of the office.(1) Except for the salary receivable under this chapter, all fees , costs, salaries, commissions, extra compensation, or any other funds which are paid or payable to a county official or to his office, either by law or on account of any service (including , for the purposes of this section , service arising out of official duties, ex officio duties, and private nonofficial acts) performed by the official for any agency or instrumentality of the state or of any county or municipality in the state, or for any officer, board , district, authority, or unit of state or local government, or for individuals, wherein any of the personnel, equipment , or space of the office is employed, shall be included as income of the office and shall not be retained by the county official as personal income. Nothing herein shall be construed as authorizing a county official to use his office or its personnel or property for a private purpose . (2) Any board of county commissioners which prior to July 1, 1969, had not authorized an additional monthly expense allowance for the chairman of the commission may authorize such an allowance of up to $50 per month for travel and other expenses related to the performance of his duties, and compensation shall not be considered as part of the chairman's income from office. Hlstory.-s. 7, ch . 69-346; s. 1, ch. 70-419; ss. 1, 2, ch. 70-445; s. 1, ch . 72-240; s. 14, ch. 73-173; s. 1, ch. 74-325. 145.131 Repeal of other laws relating to compensation; exceptions.(1) All local or special laws or general laws of local application enacted prior to July 1, 1969, which relate to compensation of county officials are repealed, except laws pertaining to travel expenses of county officers or to payment of extra compensation to the chairmen of boards of county commissioners or district school boards . (2) The compensation of any official whose salary is fixed by this chapter shall be the subject of general law only, except that the compensation of district school board members may be fixed within the salary ranges specified in s. 230.202 by special or local law, and compensation of certain school superintendents may be set by school boards in accordance with the provisions of s. 230.303. 772 F.S. 1987 COMPENSATION OF COUNTY OFFICIALS (c) (d) (e) (f) (g) (3) All or any portion of the payment of the costs of life, health, accident, hospitalization , or annuity insurance , as authorized in s. 112.08 , for county officials and employees shall not be deemed to be compensation within the purview of this chapter; and all payments previously made from county funds for such purposes are hereby validated . 69 ~; ~ory.- s . 3, ch. 63-560; s. 10, ch. 69-346; s. 8, ch. 69-82; ss. 12, 35, ch. 145.141 Deficiency to be paid by board of county commissioners.-Should any county officer have insufficient revenue from the income of his office , after paying office personnel and expenses , to pay his total annual salary, the board of county commissioners shall pay any deficiency in salary from the general revenue fund and notify the Department of Banking and Finance. The deficiency shall be listed in the comptroller's annual report of county finances and county fee officers. History. -s . 8, ch . 69-346; ss. 12, 35, ch. 69-106. 145.16 Special laws or general laws of local application prohibited.(1) The Legislature declares that the preservation of statewide uniformity of county officials ' salaries is essential to the fulfillment of the legislative intent expressed in this chapter and intends by this section to prevent any laws which would allow officials in individual counties to be excepted from the uniform classification provided in this chapter. (2) Pursuant to s. 11 (a)(21 ), Art. Ill of the State Constitution , the Legislature hereby prohibits special laws or general laws of local application pertaining to the compensation of the following county officials : (a) Members of the board of county commissioners ; (b) Clerk of the circuit court ; Sheriff; Superintendent of schools ; Supervisor of elections ; Property appraiser; and Tax collector . History.-s. 1, ch. 69- 211 ; s. 1, ch. 77-102. Note.- Chapter 69-2 11 was passed by the requisite three-fifths vote in each house . Sees. 11(a)(21), Art. Ill , State Cons titution. History.-s. 9, ch. 69- 346; s. 1, ch. 72- 111 ; s. 20, ch. 73-334; s. 7, ch. 83-2 15. 145.14 Compensation of other county officials; guarantee.(1) Each county official whose compensation for his official duties is paid wholly or partly by fees or commissions , and whose compensation is not provided for herein shall receive as his yearl y compensation for his official services from the whole or part of the fees or commissions so collected , the following sum only: all the net income from his office not to exceed $7 ,500 unless otherwise provided by law. (2) With the concurrence of any county officer described by subsection (1 ), any board of county commissioners may by resolution guarantee and appropriate to that officer a salary not to exceed $9,600 in lieu of fees , if all fees collected are turned over to the board of county commissioners . Copies of the resolution shall be filed with the Department of Banking and Finance and the Auditor General. Ch. 145 145.17 Supplemental compensation prohibited.The compensation provided in chapter 145 shall be the sole and exclusive compensation of the officers whose salary is established therein for the execution of their official duties, and , except as specifically provided herein , the acceptance of salary for official duties as a result of other general or special law, general law of local application , resolution , or supplement or from any other source is a misdemeanor of the first degree punishable as provided in ss . 775 082 and 775.083. History.-s. 10, ch. 73- 173. 145.19 Annual percentage increases based on increase for state career service employees; limitation. (1 ) As used in this section , the term : (a) "Annual factor" means the average percentage increase in the salaries of state career service employees for the current fiscal year as determined by the Department of Administration or as provided in the General Appropriations Act or 7 percent , whichever is less , divided by 100, and added to 1. (b) "Cumulative annual factor" means the product of all annual factors certified under this act prior to the fi scal year for which salaries are being calculated . (c) "Initial factor" means a factor of 1.292, which is a product , rounded to the nearest thousandth , of an earlier cost-of-living increase factor authorized by chapter 73-173 , Laws of Florida, and intended by the Legislature to be preserved in adjustments to salaries made prior to enactment of chapter 76-80 , Laws of Florida , multiplied by the annual increase factor authorized by chapter 79327 , Laws of Florida. (2) Each fiscal year, the salaries of all coun ty officers listed in this chapter shall be adjusted by the annual factor . The Department of Administration shall certify the annual factor and the cumulative annual factors . The adjusted salary rate shall be the product , rounded to the nearest dollar, of the salary rate granted by the appropriate section of this chapter multiplied first by the initial factor , then by the cumulati ve annual factor , and finally by the annual factor. Any special qualification salary received under this chapter shall be added to such adjusted salary rate , which special qualification salary shall be $2,000, but shall not exceed $2 ,000. History.-s. 1, ch. 79-327; s. 19, ch. 80-377; s. 6, ch. 81-167 ; s. 5, ch. 83- 55; s. 3, ch. 84-241 . 773 Ch. 153 WATER AND SEWER SYSTEMS F.S. 1987 CHAPTER 153 WATER AND SEWER SYSTEMS PART I COUNTY WATER SYSTEM AND SANITARY SEWER FINANCING (ss . 153.01-153.20) PART II COUNTY WATER AND SEWER DISTRICTS (ss . 153.50-153.88) PART I COUNTY WATER SYSTEM AND SANITARY SEWER FINANCING 153.01 153.02 153.03 153.04 153.05 153.06 153.07 153.08 153.09 153.091 153.10 153.11 153.12 153.13 153.14 153.15 153.16 153.17 153.18 153.19 153.20 Short title . Definitions . General grant of power . Construction of water supply systems, water system improvements, sewage disposal systems , and sewer improvements. Water system improvements and sanitary sewers ; special assessments. Issuance of bonds . General obligation bonds. Water and sewer district general obligation bonds. Water revenue bonds and sewer revenue bonds. Combined systems ; issuance of bonds. Call for bids. Water service charges and sewer service charges ; revenues . Collection of charges . Application of revenues . Trust funds . Remedies . Water revenue refunding bonds . Sewer revenue refunding bonds. Exemption of property from taxation . Private water supplies . Alternati ve method . 153.01 Short title.- This part shall be known and may be cited as the "County Water System and Sanitary Sewer Financing Law ." History.-s. 1, ch. 29837, 1955. 153.02 Definitions.-As used in this part the following words and terms shall have the following meanings unless some other meaning is plainly indicated: (1) The word "county" shall mean any of the several counties of the state operating under the authority granted by this chapter. (2) The term "county commission" or the word "commission" shall mean the board of county commissioners of any county operating under the powers granted by this chapter . (3) The term "water system" shall mean and shall include any plant, wells , pipes , tanks , reservoirs , system , facility, or property used or useful or having the present capacity for future use in connection with the obtaining and supplying water for human consumption, fire protection , irrigation , consumption by business, or consumption by industry, and , without limiting the generality of the foregoing definition shall embrace all necessary appurtenances and equipment and shall include all property , rights, easements and franchises relating to any such system and deemed necessary or convenient for the operation thereof . (4) The term "water system improvements" shall include all water pipes or lines, valves , meters, and other water-supplying equipment within the county other than such equipment as constitute a part of the water supply system and shall embrace water mains and laterals for the carrying of water to the premises connected therewith and for carrying such water from some part of the water supply system. (5) The term "sewage disposal system" shall mean and shall include any plant , system , facility or property used or useful or having the present capacity for future use in connection with the collection , treatment , purification or disposal of sewage, and, without limiting the generality of the foregoing definition shall embrace treatment plants , pumping stations , intercepting sewers, pressure lines , mains, and all necessary appurtenances and equipment and shall include all property, rights , easements and franchises relating to any such system and deemed necessary or convenient for the operation thereof. (6) The term "sewer improvements" shall include all sanitary sewers within the county other than such mains and lines as constitute a part of a sewage disposal system , and shall embrace sewer mains and laterals for the reception of sewage from premises connected therewith and for carrying such sewage to some part of the sewage disposal system . (7) The word "facility" shall mean such water systems , sewage disposal systems , water system improvements andjor sewer improvements or additions thereto as are defined by this chapter . (8) The word "cost" as applied to a water supply system or extensions or additions thereto or to water supply improvements or to a sewage disposal system or extensions or additions thereto or to sewer improvements shall include the cost of construction or reconstruction , the cost of all labor, materials, machinery and equipment, the cost of all lands , property , rights, easements and franchises acquired , financing charges, interest prior to and during construction and for 1 year after completion of construction , cost of plans and specifications , surveys of estimates of costs and of revenues, cost of engineering and legal services, and all other expenses 774 F.S. 1987 WATER AND SEWER SYSTEMS necessary or incident to determining the feasibility or practicability of such construction or reconstruction, administrative expense and such other expense as may be necessary or incident to the financing herein authorized. Any obligation or expense heretofore or hereafter incurred by the county in connection with any of the foregoing terms of cost may be regarded as a part of such cost and reimbursed to the county out of the proceeds of bonds issued under the provisions of this chapter. (9) The term "water revenue bonds" shall mean special obligations of the county which are payable solely from water service charges and which shall in no way pledge the property, credit, or general tax revenue of the county . (1 0) The term "sewer revenue bonds" shall mean special obligations of the county which are payable solely from sewer service charges and which in no way pledge the property, credit, or general tax revenue of the county. (11) The term "general obligation bonds" shall mean general obligations of the county which are payable from unlimited ad valorem taxes or from such taxes and additionally secured by a pledge of water service charges or sewer service charges or special assessments, or all of them. (12) The word "bonds" shall include water revenue bonds , sewer revenue bonds , and general obligation bonds. (13) The word "sewage" shall include any substance that contains any of the waste products, excrement or other discharge from the bodies of human beings or animals as well as such other wastes as normally emanate from dwelling houses. History.-s 2. ch. 29837, 1955. 153.03 General grant of power.-Any of the several counties of the state which may hereafter come under the provisions of this chapter as hereinafter provided is hereby authorized and empowered : (1) To purchase andjor construct and to improve, extend , enlarge , and reconstruct a water supply system or systems or sewage disposal system or systems, or both , within such county and any adjoining county or counties and to purchase andfor construct or reconstruct water system improvements or sewer improvements, or both, within such county and any adjoining county or counties and to operate, manage and control all such systems so purchased andjor constructed and all properties pertaining thereto and to furnish and supply water and sewage collection and disposal services to any of such counties and to any municipalities and any persons, firms or corporations , public or private , in any of such counties; provided , however, that none of the facilities provided by this chapter may be constructed , owned, operated or maintained by the county on property located within the corporate limits of any municipality without the consent of the council , commission or body having general legislative authority in the government of such municipality unless such facilities were owned by the county on such property prior to the time such property was included within the corporate limits of such municipality. No county shall furnish any of the facilities provided by this chapter to any property al- Ch. 153 ready being furnished like facilities by any municipality without the express consent of the council , commission or body having general legislative authority in the government of such municipality. (2) To issue water revenue bonds andfor sewer revenue bonds or general obligation bonds of the county to pay all or a part of the cost of such purchase and/or construction or reconstruction. (3) To fix and collect rates , fees and other charges for the service and facilities furnished by any such water supply system or water system improvements and sewage disposal system or sewer improvements and to fix and collect charges for making connections with the water system of the county . (4) To receive and accept from the Federal Government or any agency thereof grants for or in aid of the planning , purchase , construction, reconstruction , or financing of any facility and to receive and accept contributions from any source of either money, property, labor, or other things of value to be held , used, and applied only for the purpose for which such grants and contributions may be made. (5) To acquire in the name of the county by gift, purchase as hereinafter provided or by the exercise of the right of eminent domain, such lands and rights and interests therein , including lands under water and riparian rights , and to acquire such personal property as it may deem necessary for the efficient operation or for the extension of or the improvement of any facility purchased or constructed under the provisions of this chapter and to hold and dispose of all real and personal property under its control ; provided, however, that no county shall have the right to exercise the right of eminent domain over any such lands or rights or interests therein or any personal property owned by any municipality within the state nor to exercise such right with respect to any privately owned water supply system or sewage disposal system including without limitation ponds , streams and surface waters constituting a part thereof, provided any such system is primarily used , owned or operated by an industrial or manufacturing plant for its own use as a water supply system or in disposing of its industrial wastes . (6) To make and enter into all contracts and agreements necessary or incidental to the performance of its duties and the execution of its powers under this chapter and to employ such consulting and other engineers, superintendents, managers, construction and accounting experts and attorneys and such other employees and agents as it may deem necessary in its judgment and to fix their compensation . (7) Subject to the provisions and restrictions as may be set forth in the resolution hereinafter mentioned authorizing or securing any bonds issued under the provisions of this chapter to enter into contracts with the government of the United States or any agency or instrumentality thereof or with any other county or with any municipality, private corporation, copartnership, association, or individual providing for or relating to the acquisition and supplying of water and the collection, treatment and disposal of sewage. (8) To acquire by gift or purchase at a price to be mutually agreed upon, any of the facilities or portions thereof, provided for by this chapter, which shall, prior 775 Ch. 153 WATER AND SEWER SYSTEMS to such acquisition , have been owned by any private person , group, firm , partnership, association or corporation; provided , however, if the price for same cannot be agreed upon , the price shall be determined by an arbitration board consisting of three persons , one of whom shall be selected by the board of county commissioners, one shall be appointed by the private company or corporation, and the two persons so selected shall select a third member of said board ; and provided, further, that in the event said board cannot agree as to the price to be paid by the said board of county commissioners, then the board of county commissioners shall exercise the right of eminent domain. (9) To enter into agreements and contracts with building contractors erecting improvements within any duly platted subdivision within the county, the terms of which said agreements or contracts may provide that such building contractors shall install within such subdivision water mains , lines and equipment and sewer mains and lines, to be approved by the county commission , said mains and lines to run to a point or location to be agreed upon, at which said point or location said mains and lines shall be connected to the water supply system or water system improvements andjor to the sewage disposal system or sewer improvements of the county . In the event such agreements or contracts are entered into they shall provide that upon the connection of the mains or lines within the subdivision to the water or sewer facilities of the county said mains, lines and equipment running to the various privately owned pareels of land within such subdivision shall become the property of the county and shall become a part of the county water system improvements andjor sewer improvements . (10) To restrain , enjoin or otherwise prevent any person or corporation , public or private , from contaminating or polluting (as defined in s. 387.08) any source of water supply from which is obtained water for human consumption to be used in any water supply system or water system improvement as authorized by this chapter, and to restrain, enjoin or otherwise prevent the violation of any provision of this chapter or any resolution , rule or regulation adopted pursuant to the powers granted by this chapter; provided , however, that this chapter shall not apply to or affect any existing contract that a municipality may have for water or sewage disposal without the consent of both parties to said contract but this subsection shall not authorize the institution or prosecution of any proceeding hereunder nor the adoption of any resolution , rule or regulation which shall in anywise affeet the right of any industrial or manufacturing plant to discharge industrial waste into any nonnavigable or navigable waters unless such waters are now being used or are hereafter used hereunder as a source of water for human consumption and unless the industrial wastes of any such plant are not being discharged into such waters prior to the time that action is taken by the commission under this chapter to include such water as a part of any water supply system. (11) To acquire by gift or purchase, at such price , and upon such deferred or other terms , as may be mutually agreed upon , all the capital stock of any domestic or foreign corporation which , prior to such acquisition , shall F.S. 1987 have owned or operated any of the facilities or portions thereof provided for by this chapter; to pledge the revenues from the facilities as security for payment of the purchase price for said stock; and to operate the facilities through the corporation so acquired or to dissolve said corporation and operate the facilities in any other manner authorized by law. Hlstory.-s. 3, ch. 29837, 1955; s. 1, ch. 57-774; ss. 1, 2, ch. 57-1985; s. 1, ch. 77- 187. cf.-s . 387.08 Penalty for deposit of deleterious substance in lakes , streams, rivers , ditches, etc. 153.04 Construction of water supply systems, water system improvements, sewage disposal systems, and sewer improvements.-Whenever the county commission of any of the several counties of the state by resolution chooses to exercise the powers granted by this chapter it shall make or cause to be made such surveys, investigations, studies , borings , maps, plans, drawings and estimates of costs and of revenues as it may deem necessary to prepare or have prepared so that such county commission shall have available to it a comprehensive study and report setting forth either or both of the following : (1) The type and estimate of costs of each water supply system , the purchase or construction of which shall be deemed by it to be desirable and feasible, together with the location thereof , and of each integral part, and also setting forth what water system improvements, if any, it deems necessary to purchase or construct to protect the health of and render fire protection to the inhabitants of the county , together with the location by terminal points and route of each such improvement, a description thereof by its material, nature, character and size and an estimate of the cost of its purchase or construction . (2)(a) The type of treatment and estimate of cost of each sewage disposal plant or system, the purchase , or construction of which shall be deemed by the county commission to be desirable and feasible , together with the location thereof and of each integral part, and also setting forth what sewer improvements, if any , it deems necessary to purchase or construct to protect the health of the inhabitants of the county , together with the location by terminal points and route of each such improvement, a description thereof by its material, nature, character, and size and an estimate of the cost of its purchase or construction . (b) If such study and report reveals , or if it is a fact that any parcel , plot or area of land proposed to be served by county-owned and operated facilities as contemplated by this chapter is being served or there is available to it for service such facilities which are owned and operated by private individuals , copartnerships , corporations or associations , then the county is hereby prohibited from furnishing the facilities provided by this chapter to such property without the written consent of the owner or owners of such privately owned facilities . (c) The obtaining of such surveys , investigations, studies , borings, maps, plans , drawings and estimates is hereby declared to be a county purpose and the costs thereof may be paid out of the general funds of the county. 776 F.S. 1987 WATER AND SEWER SYSTEMS (d) Upon receipt of such report the county commission may authorize the purchase andjor construction of such facilities as it may deem feasible and practicable. (e) All public or private property damaged or destroyed in carrying out the powers granted by this chapter shall be restored or repaired and placed in its original condition as nearly as practicable or adequate compensation made therefor out of the funds provided by this chapter. (f) The state hereby consents to the use of all state lands lying under water which are necessary for the accomplishments or purposes of this chapter. History.-s. 4, ch . 29837 , 1955. 153.05 Water system improvements and sanitary sewers; special assessments.(1) Any county may provide for the construction or reconstruction of a facility and for the levying of special assessments upon benefited property under the provisions of this section. The initial proceeding hereunder shall be the passage at any lawful meeting of the commission of a resolution ordering the construction or reconstruction of such facility under and subject to the provisions of this section, indicating the location by terminal points and route and either giving a description of the improvements by its material , nature, character, and size or giving two or more such descriptions with the direction that the material , nature, character, and size shall be subsequently determined in conformity with one of such descriptions. Water system improvements or sewer improvements need not be continuous and may be in more than one locality or street. The resolution ordering any such improvement may give any short and convenient designation to each improvement ordered thereby, after which it shall be sufficient to refer to such improvement and property by such designation in all proceedings and assessments, except in the notices provided by subsections (3) and (4) . (2)(a) As soon as may be after the passage of such resolution, the engineer for the county shall prepare in duplicate plans and specifications of each improvement ordered thereby and an estimate of the cost thereof. Such cost may include, in addition to the items of cost set forth ins. 153.02(8), the cost of relaying streets and sidewalks necessarily torn up or damaged and shall include the following items of incidental expense: 1. Printing and publishing of notices and proceedings and costs of abstracts of title; and 2. Any other expense necessary or proper in conducting the proceedings and work provided for in this section. (b) If the resolution shall provide alternative descriptions of material, nature, character, and size, such estimate shall include an estimate of the cost of the improvement of each such description. (c) The engineer shall also prepare in duplicate a tentative apportionment of the estimated cost as between the county and each lot or parcel of land subject to special assessment under the resolution, such apportionment to be made in accordance with the provisions of the resolution and the provisions of subsection (6) in relation to apportionment of cost in the preliminary assessment roll. Such tentative apportionment of estimat- Ch. 153 ed cost shall not be held to limit or restrict the duties of the engineer in the preparation of such preliminary assessment roll. One of the duplicates of such plans, specifications, and estimate and such tentative apportionment shall be filed with the clerk of the circuit court in the county and the other duplicate shall be retained by the engineer in his files, all thereof to remain open to public inspection. (3) The county commission upon the filing with it of such plans, specifications, estimate, and tentative apportionment of cost shall publish once in a newspaper published in the county a notice stating that at a regular meeting of the commission on a certain day and hour, not earlier than 10 days from such publication, the commission will hear objections of all interested persons to the confirmation of such resolution , which notice shall state in brief and general terms a description of the proposed improvement with the location thereof and shall also state that plans, specifications, estimate, and tentative apportionment of cost thereof are on file in the office of such clerk. The commission shall keep a record in which shall be inscribed, at the request of any person, firm, or corporation having or claiming to have an interest in any lot or parcel of land, the name and post-office address of such person , firm , or corporation , together with a brief description or designation of such lot or parcel ; and it shall be the duty of the commission to mail a copy of such notice to such person , firm , or corporation at such address, at least 10 days before the time for the hearing as stated in such notice, but the failure of the commission to keep such record or so to inscribe any name or address or to mail any such notice shall not constitute a valid objection to holding the hearing as provided in this section or to any other action taken under the authority of this section . (4) At the time named in such notice, or to which an adjournment may be taken by the commission, the commission shall receive any objections of interested persons and may then or thereafter repeal or confirm such resolution with such amendments, if any, as may be desired by the commission and which do not cause any additional property to be specially assessed. (5) All objections to any such resolution on the ground that it contains items which cannot be properly assessed against property, or that it is, for any default or defect in the passage or character of the resolution or the plans or specifications or estimate, void or voidable in whole or in part, or that it exceeds the power of the commission , shall be made in writing, in person or by attorney, and filed with the commission at or before the time or adjourned time of such hearing . Any objections against the making of any improvement not so made shall be considered as waived, and if an objection shall be made and overruled or shall not be sustained, the confirmation of the resolution shall be the final adjudication of the issues presented unless proper steps shall be taken in a court of competent jurisdiction to secure relief within 10 days. (6) Promptly after the completion of the work , the engineer for the county shall prepare a preliminary assessment roll and file same with the clerk , which roll shall contain the following: 777 Ch. 153 WATER AND SEWER SYSTEMS (a) A description of the lots and parcels of land within the district, which shall include all lots and parcels which abut upon the sides of that part of any street in which a water supply system , water system improvement, or sanitary sewer, except a curb sewer, is to be constructed or reconstructed ; all lots and parcels which abut upon the side or sides of any street in or along which side or sides a sanitary curb sewer shall have been constructed or reconstructed ; and all lots and parcels which are served or are to be served by such water supply system, water system improvement, or sanitary sewer . Such lots and parcels shall include all property, whether publicly or privately owned . There may also be given, in the discretion of the engineer, the name of the owner of record of each lot or parcel , where practicable , and in all cases there shall be given a statement of the number of feet of property so abutting , which number of feet shall be known as frontage. (b) The total cost of the improvement and the amount of incidental expense . (c) An apportionment as between the county and the property included in the preliminary assessment roll of the cost of each improvement, including incidental expense , to be computed as follows : 1. To each lot or parcel of land , to the property or curb line of which a water supply lateral or sanitary sewer lateral shall have been laid, shall be apportioned the cost of such lateral or laterals . 2. To abutting property shall be apportioned according to frontage, or any other method being deemed equitable by the commission , all or any part of the cost of such water system improvements or sewer improvements as may be fixed by resolution ordering the improvements. 3. To the county shall be apportioned the remaining costs of the water system improvements or sewer improvements , unless all of such costs shall be apportioned to the abutting property ; provided , however, that in the case of lots or parcels which abut on more than one street or which are served or are to be served by such water system improvements or sewer improvements although not abutting on either side of the street in which such improvement is constructed, the apportionment shall be made under such rules and regulations as the commission shall deem to be fair and equitable. (7) The preliminary roll shall be advisory only and shall be subject to the action of the commission as hereinafter provided . Upon the filing with the commission of the preliminary assessment roll, the commission shall publish once in a newspaper published in the county a notice stating that at a meeting of the commission to be held on a certain day and hour, not less than 12 days from the date of such publication , which meeting may be a regular, adjourned or special meeting , all interested persons may appear and file written objections to the confirmation of such roll. Such notice shall state the class of the improvement and the location thereof by terminal points and route. Such meeting of the commission shall be the first regular meeting following the completion of the notice hereinabove required , unless the commission shall have provided for a special meeting for such purpose . F.S. 1987 (8) At the time and place stated in such notice, the commission shall meet and receive the objections in writing of all interested persons as stated in such notice. The commission may adjourn the hearing from time to time . After the completion thereof, the commission shall either annul or sustain or modify in whole or in part the prima facie assessment as indicated on such roll, either by confirming the prima facie assessment against any and all lots or parcels described therein, or by canceling , increasing, or reducing the same , according to the special benefits which the commission decides each such lot or parcel has received or will receive on account of such improvement. If any property which may be chargeable under this section shall have been omitted from the preliminary roll or if the prima facie assessment shall not have been made against it, the commission may place on such roll an apportionment to such property . The commission shall not confirm any assessment in excess of the special benefits to the property assessed , and the assessments so confirmed shall be in proportion to the special benefits . Forthwith after such confirmation , such assessment roll shall be delivered to the county property appraiser. The assessment so made shall be final and conclusive as to each lot or parcel assessed unless proper steps be taken within 10 days in a court of competent jurisdiction to secure relief. If the assessment against any property shall be sustained or reduced or abated by the court , the county property appraiser shall note that fact on the assessment roll opposite the description of the property affected thereby . The amount of the special assessment against any lot or parcel which may be abated by the court , unless the assessment upon the entire district is abated, or the amount by which such assessment is so reduced , may be , by resolution of the commission made chargeable against the county at large; or, in the discretion of the commission , a new assessment roll may be prepared and confirmed in the manner hereinabove provided for the preparation and confirmation of the original assessment roll . (9) Any assessment may be paid at the office of the county tax collector within 30 days after the confirmation thereof , without interest . Thereafter all assessments shall be payable in equal annual installments, with interest at 8 percent per year, or, if bonds are issued pursuant to this chapter, at a rate not to exceed 1 percent above the rate of interest at which the improvement bonds authorized pursuant to this chapter and used for improvements are sold , from the expiration of said 30 days in each of the succeeding 20 calendar years at the time or times in each year at which the general county taxes are payable ; however, the commission may by resolution fix a shorter period of payment for any assessment; further , any assessment may be paid at any time before due, together with interest accrued thereon to the date of payment. (1 0) All assessment shall constitute a lien upon the property so assessed from the date of confirmation of the resolution ordering the improvement, of the same nature and to the same extent as the lien for general county taxes falling due in the same year or years in which such assessment or installments thereof fall due, and any assessment or installment not paid when due 778 F.S. 1987 WATER AND SEWER SYSTEMS shall be collectible in the same manner and at the same time as such general taxes are or may be collectible , with the same attorney's fee , interest, and penalties and under the same provisions as to forfeiture and the right of the county to purchase the property assessed as are or may be provided by law in the case of county taxes ; provided , however, that no such sale of any property for general county taxes or for an installment or installments of any such assessment and no perfecting of title under any such sale shall divest the lien of any installment of such assessment not due at the time of the sale. Collection of such assessments , with such interest and with a reasonable attorney 's fee and costs , but without penalties , may also be made by the county by proceedings in a court of equity to foreclose the lien of assessments as a lien for mortgages is or may be foreclosed under the laws of the state ; or by an action in rem in the manner provided by law for the foreclosure and collection of ad valorem taxes ; provided that any such proceedings to foreclose shall embrace all installments of principal remaining unpaid with accrued interest thereon , which installments shall , by virtue of the institution of such proceedings , immediately become and be due and payable. Nevertheless, if, prior to any sale of the property under decree of foreclosure in such proceedings , payment be made of the installment or installments which are shown to be due under the provisions of the resolution passed pursuant to subsection (9) , with interest as required by said subsection and by this subsection (10) and all costs including attorney's fee , such payment shall have the effect of restoring the remaining installments to their original maturities as provided by the resolution passed pursuant to subsection (9), and the proceedings shall be dismissed . It shall be the duty of the county to enforce the prompt collection of assessments by one or the other of the means herein provided , and such duty may be enforced at the suit of any holder of bonds issued under this chapter in a court of competent jurisdiction by mandamus or other appropriate proceedings or action . Not later than 30 days after the annual sale of property for delinquent taxes of the county , or if such property or taxes are not sold by the county, then within 60 days after such taxes become delinquent , it shall be the duty of the commission to direct the attorney or attorneys whom the commission shall then designate, to institute actions within 3 months after such direction to enforce the collection of all special assessments for local improvements made under this section and remaining due and unpaid at the time of such direction (unless theretofore sold at tax sale) . Such action shall be prosecuted in the manner and under the conditions in and under which mortgages are foreclosed under the laws of the state. It shall be lawful to join in one action the collection of assessments against any or all property assessed by virtue of the same assessment roll unless the court shall deem such joinder prejudicial to the interest of any defendant. The court shall allow a reasonable attorney's fee for the attorney or attorneys of the county , and the same shall be collectible as a part of or in addition to the costs of the action. At any sale pursuant to decree in any such action , the county may be a purchaser to the same extent as an individual person or corporation , except that the part of the purchase Ch. 153 price represented by the assessments sued upon and the interest thereon need not be paid in cash . Property so acquired by a county, including the certificate of sale thereof , may be sold or otherwise disposed of, for cash or upon terms , the proceeds of such disposition to be placed in the fund provided by subsection (11 ); provided, however , that no sale or other disposition thereof shall be made unless notice calling for bids therefor to be received at a stated time and place shall have been published in a newspaper published in the county one time at least 1 week prior to such disposition. (11) All assessments and charges made under the provisions of this section for the payment of all or any part of the cost of any sewer improvement or improvements for which bonds shall have been issued under the provisions of this chapter, are hereby pledged to the payment of the principal of and the interest on such bonds and shall when collected be placed in a separate fund , properly designated , which fund shall be used for no other purpose than the payment of such principal and interest. (12) Each school district and other political subdivision wholly or partly within the county and each public agency or instrumentality owning property within the county shall possess the same power and be subject to the same duties and liabilities in respect of assessment under this section affecting the real estate of such county , district, political subdivision , or public agency or instrumentality which private owners of real estate possess or are subject to hereunder; and such real estate shall be subject to liens for said assessments in all cases where the same property would be subject had it at the time the lien attached been owned by a private owner. History.-s. 5, ch . 29837, 1955; s. 1, ch. 57- 323; ss. 1, 2, 3, 4, ch. 67 -547; s. 2, ch . 76- 148; s. 1, ch. 77- 102; s. 7, ch. 82-195. cf.-s. 153.08 Water and sewer district general obligation bonds. s. 196.31 Taxes against state properties: notice. 153.06 Issuance of bonds.(1) The county commission is hereby authorized to provide by resolution at one time or from time to time for the issuance of either water revenue bonds, sewer revenue bonds , or general obligation bonds of the county for the purpose of paying all or any part of the cost of any one or more of the following : (a) A water supply system or systems ; (b) Extensions and additions thereto ; (c) Water system improvements ; (d) A sewage disposal system or systems ; (e) Extensions and additions thereto ; and (f) Sewer improvements . The bonds of each issue shall be dated , shall bear interest at such rate or rates not exceeding 7.5 percent per annum, shall mature at such time or times not exceeding 50 years from their date or dates as may be determined by the county commission, and may be made redeem able before maturity at the option of the county at such price or prices and under such terms and conditions as may be fixed by the county commission prior to the issuance of the bonds . (2) The county commission shall determine the form of the bonds including any interest coupons to be attached thereto , and the manner of the execution of the 779 Ch. 153 WATER AND SEWER SYSTEMS bonds and shall fix the denomination or denominations of the bonds and place or places of payment of principal or interest which may be at any bank or trust company within or without the state. In case any officer whose signature or facsimile of whose signature shall appear on any bonds or coupons shall cease to be such officer before the delivery of such bonds, such signature or such facsimile shall nevertheless be valid and sufficient for all purposes the same as if he had remained in office until such delivery. (3) All bonds issued under the provisions of this chapter shall have and are hereby declared to have all the qualities and incidents of negotiable instruments. Bonds may be issued in coupon or in registered form or both as the county commission may determine and provision may be made for the registration of any coupon bonds as to principal alone and also as to both principal and interest and for the reconversion into coupon bonds of any bonds registered as to bond principal and interest. (4) No sale of bonds shall be made at a price so low as to require the payment of interest on the money received therefor at more than 7.5 percent per annum computed with relation to the absolute maturity of the bonds in accordance with the standard tables of bond values, excluding, however, from such computations the amount of any premium to be paid on redemption of any bonds prior to maturity. Prior to the preparation of definitive bonds , the county may, under like restrictions , issue interim receipts or temporary bonds with or without coupons exchangeable for definitive bonds when such bonds have been executed and are available for delivery. The county commission may also provide for thereplacement of any bonds which shall become mutilated or be destroyed or lost. (5) Bonds may be issued under the provisions of this chapter without obtaining the consent of any commission, board, bureau or agency of the state and without the proceeding or happening of any other condition or thing than those proceedings , conditions or things which are specifically required by this chapter. (6) The proceeds of such bonds shall be used solely for the payment of costs of the water supply system or systems or the water system improvements or the sewage disposal system or systems or the sewer improvements, for the purchase , construction or reconstruction of which such bonds shall have been authorized , and shall be disbursed in such manner and under such restrictions, if any , as the county commission may provide in the authorizing resolution. If the proceeds of such bonds , by error of estimates or otherwise shall be less than such costs , additional bonds may in like manner be issued to provide the amount of such deficit and unless otherwise provided in the authorizing resolution shall be deemed to be of the same issue and shall be entitled to payment from the same fund without preference or priority of the bonds first issued for the same purpose . If the proceeds of the bonds of any issue shall exceed the amount required for the purpose for which such bonds shall have been issued, the surplus shall be paid into the fund provided under the provisions of this chapter for the payment of principal of and the interest on such bonds. F.S. 1987 History.-s. 6, ch. 29837 , 1955; s. 5, ch. 67-547; ss. 3, 4, ch . 73- 302; s. 4, ch. 80-98. 153.07 General obligation bonds.(1) No general obligation bonds shall be issued by county unless the issuance of such bonds shall be approved by a majority of the votes that are cast in an election in which a majority of the freeholders who are qualified electors residing in the county shall participate. Such election shall be called, noticed and conducted and the result thereof determined and declared in the manner required by law for the issuance of bonds of the county. (2) For the payment of the principal and the interest on any general obligation bonds of the county issued under the provisions of this chapter, the county commission is hereby authorized and required to levy annually a special tax upon all taxable property within the county over and above all other taxes authorized or limited by law sufficient to pay such principal and interest as the same respectively become due and payable, and the proceeds of all such taxes shall when collected be paid into a special fund and used for no other purpose than the payment of such principal and interest; provided, however, that there may be pledged to the payment of such principal and interest the proceeds of such water service charges andjor sewer service charges, and in the event of such pledge the amount of the annual tax levy herein required may be reduced in any year by the amount of such proceeds actually received in the preceding year and then remaining on deposit to the credit of such fund for the payment of such principal and interest. History.- s. 7, ch . 29837, 1955; s. 6, ch. 67-547 . 153.08 Water and sewer district general obligation bonds.(1) The county commission is hereby authorized to establish within the county such water and sewer districts as it may deem necessary. For the purpose of providing for and financing the facilities provided for in this chapter, general obligation bonds may be issued covering the facilities located in such district and to be paid by general ad valorem taxes levied in and collected from such district or districts ; provided , however, that no such general obligation bonds for such district or districts shall be issued by the county unless the issuance of such bonds shall be approved by a majority of the votes in an election in which a majority of the freeholders who are qualified electors residing in such district or districts shall participate. Such election shall be called, noticed and conducted and the result thereof determined and declared in the manner required by law for the issuance of bonds of the county. (2) For the payment of the principal and interest thereon on any such general obligation bonds issued for the benefit of such district or districts issued under the provisions of this chapter the county commission is hereby authorized and required to levy annually a special tax upon all taxable property within the said district or districts over and above all other taxes authorized or limited by law sufficient to pay such principal and interest as the same respectively becomes due and payable, and the proceeds of all such taxes shall when collected 780 F.S. 1987 WATER AND SEWER SYSTEMS be paid into a special fund and used for no other purpose than the payment of such principal and interest; provided, however, that there may be pledged to the payment of such principal and interest the proceeds of such water service charges andjor sewer service charges and in the event of such pledge the amount of the annual tax levied herein required may be reduced in any year by the amount of such proceeds actually received in the preceding year and then remaining on deposit to the credit of such fund for the payment of such principal and interest. (3) Revenue bonds as authorized by s. 153.09 may be issued to finance facilities located in any district created under the authority of this section . History.-s. 8, ch. 29837 , 1955; s. 2, ch. 57-323; s. 7, ch. 67-547. cf.-s. 153.05 Water system improvements and sanitary sewers; special assessments. 153.09 Water revenue bonds and sewer revenue bonds.(1) Water revenue bonds may be used only in connection with the acquisition , construction or operation of water supply systems or water system improvements, and sewer revenue bonds may be used only in connection with the acquisition, construction and operation of sewage disposal systems and sewer improvements. Water revenue bonds andjor sewer revenue bonds issued under the provisions of this chapter shall not be deemed to constitute a pledge of the faith and credit of the county but such bonds shall be payable solely from the funds provided therefor under the provisions of this chapter. All such bonds shall contain a statement on their face substantially to the effect that the county is not obligated to pay such bonds or the interest thereon except from such funds and that the faith and the credit of the county is not pledged to the payment of the principal of or the interest on such bonds. The issuance of water revenue bonds andjor sewer revenue bonds under the provisions of this chapter shall not directly or indirectly or contingently obligate the county to levy any taxes whatever therefor or to make any appropriation for their payment except from the funds pledged under the provisions of this chapter . (2)(a) The resolution authorizing the issuance of water revenue bonds under the provisions of this chapter shall pledge the revenues to be received but shall not convey or mortgage any water supply system or water system improvements, or any part thereof. (b) The resolution authorizing the issuance of sewer revenue bonds under the provisions of this chapter shall pledge the revenue to be received but it shall not convey or mortgage any sewage disposal system or sewer improvements or any part thereof. (c) Either water revenue bonds or sewer revenue bonds may contain such provisions for protecting and enforcing the rights and remedies of the bondholders as may be reasonable and proper and not in violation of law, including covenants setting forth the duties of the county commission in relation to the purchase, construction, reconstruction , improvement, maintenance, operation, repair and insurance of the water supply system or systems and the water system improvements and the sewage disposal system or systems and the sewer improvements and provisions for the custody , and safe781 Ch. 153 guarding and application of all moneys, and for the employment of consulting engineers in connection with such purchase , construction , reconstruction or operation . Such resolution may set forth the rights and remedies of the bondholders and may restrict the individual right of action by bondholders as is customary in trust agreements or trust indentures securing bonds or debentures of corporations . (d) In addition to the foregoing, such resolution may contain such other provisions as the county commission may deem reasonable and proper for the security of bondholders. Except as in this chapter otherwise provided, the county commission may provide for the payment of the proceeds of the sale of the bonds and revenues of the water supply system or systems and of any water system improvements or of the sewage disposal system or systems and of any sewer improvements to such officer, board or depository as it may designate for the custody thereof, and for the method of disbursement thereof, with such safeguards and restrictions as it may determine. (3) The resolution providing for the issuance of water revenue bonds andjor sewer revenue bonds may also contain such limitations upon the issuance of additional water revenue bonds and/or sewer revenue bonds as the county commission may deem proper, and such additional bonds shall be issued under such restrictions and limitations as may be prescribed by such resolution . (4) No water revenue bonds or sewer revenue bonds shall be issued under the authority of this chapter unless the county commission shall have theretofore found and determined the estimated cost of the facilities or systems on account of which such bonds are to be issued, the estimated annual revenues of such facilities or systems , and the estimated annual cost of maintaining, repairing and operating such facilities or systems, nor unless it shall appear from such estimate that the annual revenues will be sufficient to pay such cost of maintenance, repair and operation and the interest on such bonds and the principal thereof as such interest and principal shall become due. (5) If the approval of the issuance of water revenue bonds or sewer revenue bonds at an election of the freeholders who are qualified electors residing in the county shall be required by the constitution of the state , such election shall be called, noticed and conducted and the result thereof determined and declared as shall have been or may be required by law for the issuance of bonds of the county . History.-s . 9, ch. 29837, 1955. 153.091 Combined systems; issuance of bonds.(1) Notwithstanding the provisions of s. 153.09, the county may issue water and sewer revenue bonds for the purpose of the construction, acquisition, or improvement of water supply systems or water system improvements and sewage disposal systems or sewer improvements, which have been combined by the county. Such water and sewer revenue bonds may also be issued for the purposes of the construction, acquisition or improvement of such combined system , or any part thereof, and the refunding of any outstanding bonds or obligations Ch. 153 WATER AND SEWER SYSTEMS theretofore issued to finance the cost of such combined system or any part thereof. (2) In the event that the water supply system or water system improvements and sewage disposal systems and sewer improvements are combined into one water and sewer system all of the provisions of this chapter relating to water supply systems or water system improvements and sewage disposal systems and sewer improvements and water revenue bonds and sewer revenue bonds shall apply to such combined systems and water and sewer revenue bonds to the extent the same are applicable. History.- s. 8, ch. 67-547. 153.10 Call for bids.(1) As soon as practicable after the authorization of bonds under the provisions of this chapter or the appropnatlon of moneys for the construction of water system Improvements or sewer improvements, the commission shall publish once , in a newspaper published in the county, and , if the estimated cost exceeds $10,000, in a newspaper of general circulation in the state , a notice calling for sealed bids to be received by the commission on a date not earlier than 15 days from the first publication , for the construction of the work . (2) The notice shall refer in general terms to the extent and nature of the improvement or improvements and may identify the same by the short designation indicated in the initial resolution and by reference to the plans and specifications on file. If the initial resolution shaU have given two or more alternative descriptions of the Improvement as to its material, nature, character and size, and if the commission shall not have theretofore determined upon a definite description, the notice shall call for bids upon each of such descriptions. (3) Bids may be requested for the work as a whole or for any part thereof separately and bids may be asked for any one or more improvements authorized by the same or different resolutions , but any bid covering work upon more than one improvement shall be in such form as to permit a separation of cost as to each improvement. (4) The notice shall require bidders to file with their bids either a certified check upon an incorporated bank or trust company for 2.5 percent of the amount of their respective bids or a bid bond in like amount with corporate surety satisfactory to the attorney for the county to insure the execution of a contract to carry out the work in accordance with such plans and specifications and to insure the filing , at the making of such contract, of a bond 1n the amount of the contract price with corporate suret1es satisfactory to such attorney conditioned for the performance of the work in accordance with such contract. (5) The commission shall have the right to reject any and all bids , and if all bids are rejected the commission may readvertise . History.-s. 10, ch. 29837, 1955; s. 2, ch. 57-774. 153.11 Water service charges and sewer service charges; revenues.(1 )(a) The county commission shall in the resolution providing for the issuance of either water revenue bonds or sewer revenue bonds , or both , fi x the initial schedule F.S. 1987 of rates , fees and other charges for the use of and for the services furnished or to be furnished by the facilities , to be pa1d by the owner, tenant or occupant of each lot or parcel of land which may be connected with and use any such facility by or through any part of the water system of the county. (b) After the system or systems shall have been in operation the county commission may revise such schedule of rates , fees and charges from time to time. Such rates, fees and charges shall be so fixed and revised as to provide funds, with other funds available for such purposes , sufficient at all times to pay the cost of maintaining, repairing and operating the system or systems including the reserves for such purposes and for replacements and depreciation and necessary extenSions, to pay the principal of and the interest on the water revenue bonds and/or sewer revenue bonds as the same shall become due and the reserves therefor and to provide a margin of safety for making such paym~nts . The county commission shall charge and collect the rates , fees and charges so fixed or revised and such rates , fees and charges shall not be subject to superviSIOn or regulation by any other commission, board, bureau or agency of the county or of the state or of any sanItary d1stnct or other political subdivision of the state. (c) Such rates , fees and charges shall be just and equitable and may be based or computed upon the quantity of water consumed andjor upon the number and size of sewer connections or upon the number and k1nd of plumbing fi xtures in use in the premises connected with the sewer system or upon the number or average number of persons residing or working in or otherwise connected with such premises or upon any other factor affecting the use of the facilities furnished or upon any combination of the foregoing factors . (d) In cases where the amount of water furnished to any building or premises is such that it imposes an unreasonable burden upon the water supply system an additional charge may be made therefor or the county commission may if it deems advisable compel the owners or occupants of such building or premises to reduce the amount of water consumed thereon in a manner to be specified by the county commission or the county comm1ss1on may refuse to furnish water to such building or prem1ses . (e) In cases where the character of the sewage from any manufacturing or industrial plant or any building or premises is such that it imposes an unreasonable burden upon any sewage disposal system, an additional charge may be made therefor , or the county commission may, if it deems it advisable , compel such manufacturing or industrial plant or such building or premises to treat such sewage in such manner as shall be specified by the county commission before discharging such sewage into any sewer lines owned or maintained by the county . (2) The county commission may charge any owner or occupant of any building or premise receiving the serv1ces of the facilities herein provided such initial installation or connection charge or fee as the commission may determine to be just and reasonable. (3)(a) No rates , fees or charges shall be fixed under the foregoing provisions of this section until after a pub- 782 F.S. 1987 WATER AND SEWER SYSTEMS lie hearing at which all of the users of the facilities provided by this chapter and owners , tenants and occupants of property served or to be served thereby and all others interested shall have an opportunity to be heard concerning the proposed rates, fees and charges . After the adoption by the county commission of a resolution setting forth the preliminary schedule or schedules fixing and classifying such rates , fees and charges , notice of such public hearing setting forth the schedule or schedules of rates, fees and charges shall be given by one publication in a newspaper published in the county at least 10 days before the date fixed in said notice for the hearing , which said hearing may be adjourned from time to time. After such hearing such preliminary schedule or schedules , either as originally adopted or as modified or amended, shall be adopted and put into effect and thereupon the resolution providing for the issuance of water revenue bonds andjor sewer revenue bonds may be finally adopted. (b) A copy of the schedule or schedules of such rates , fees and charges finally fixed in such resolution shall be kept on file in the office of the clerk of the circuit court in the county and shall be open to inspection by all parties interested . The rates , fees or charges so fixed for any class of users or property served shall be extended to cover any additional property thereafter served which fall within the same class without the necessity of any hearing or notice. (c) Any change or revision of any rates , fees or charges may be made in the same manner as such rates , fees or charges were originally established as hereinabove provided , but if such change or revision be made substantially pro rata as to all classes of service no notice or hearing shall be required. to the premises , and that if the amount of such charges so included shall not be paid within 30 days from the rendition of any bill , the county commission shall discontinue furnishing water to such premises and shall disconnect the same from the water supply system of the county. Any such resolution may include any or all of the following provisions , and may permit the county commission to adopt such resolution or take such other lawful action as shall be necessary to effectuate such provisions , and the county commission is hereby authorized to adopt such resolutions and to take such other action : (a) That the county may require the owner, tenant or occupant of each lot or parcel of land within the county who is obligated to pay the rates , fees or charges for the services furnished by any facility purchased , constructed or reconstructed by the county under the provisions of this chapter to make a reasonable deposit with the county commission in advance to insure the payment of such rates , fees or charges and to be subject to application to and payment thereof if and when delinquent. (b) That if any rates , fees or charges for the use and services of any sewage disposal system or sewer improvements by or in connection with any premises not served by the waterworks system of the county shall not be paid within 30 days after the same shall become due and payable , the owner , tenant or occupant of such premises shall cease to dispose of sewage or industrial waste originating from or on said premises by discharge thereof directly or indirectly into the sewer system of the county until such rates, fees or charges with interest, shall be paid; that if such owner, tenant or occupant shall not cease such disposal at the expiration of such 30-day period it shall be the duty of any district, private corporation, board , body or person supplying water to or selling water for use on such premises to cease supplying water to or selling water for the use on such premises within 5 days after the receipt of notice of such delinquency from the county; and that if such district, private corporation, board , body or person shall not, at the expiration of such 5-day period, cease supplying water to or selling water for use on such premises , then the county may, unless it has theretofore contracted to the contrary, shut off the supply of water to such premises. History.-s . 11 , ch. 29837, 1955. 153.12 Collection of charges.(1) Upon the construction of a sewage disposal system and the financing of such construction by the issuance of sewer revenue bonds under the provisions of this chapter, the owner, tenant or occupant of each lot or parcel of land within the county which abuts upon a street or other public way containing a sanitary sewer served or which may be served by such disposal system and upon which lot or parcel a building shall have been constructed for residential or commercial use and which lot or parcel shall not already be served by, or have available to it for service, a sanitary sewer, shall , if so required by the rules and regulations of the county commission or by resolution thereof, connect such building with such sanitary sewer and shall cease to use any other method for the disposal of sewage, sewage waste or other polluting matter. All such connections shall be made in accordance with rules and regulations which shall be adopted from time to time by the county commission . (2) The county commission may provide in the resolution authorizing the issuance of water revenue bonds or sewer revenue bonds under the provisions of this chapter that the charges for the services furnished by any facility constructed or reconstructed by the county under the provisions of this chapter shall be included in single bills to be rendered for all the services furnished Ch. 153 History.-s. 12, ch. 29837, 1955. 153.13 Application of revenues.(1) All revenues derived from any water supply system , water system improvement, sewage disposal system or sewer improvements for either of which a single issue of water revenue bonds or sewer revenue bonds shall be issued, except such part thereof as may be required to pay the cost of maintaining , repairing and operating such system or systems and to provide reserves therefor as may be provided in the resolution authorizing the issuance of such water revenue bonds or sewer revenue bonds, shall be set aside at such regular intervals as may be provided in such resolution and deposited for the credit of the following separate funds for the following purposes : (a) Sinking fund for the payment of interest on and the principal of such water revenue bonds andjor sewer revenue bonds as the same shall become due, necessary charges of paying agents for paying such interest 783 Ch. 153 WATER AND SEWER SYSTEMS and principal , and any premium upon bonds retired by call or purchase before their maturity or respective maturities , including the accumulation of reserves for such purposes ; and (b) A fund for anticipated renewals and replacements and extraordinary repairs . (2) The use and disposition of moneys to the credit of such sinking fund shall be subject to such regulations as may be provided in the resolution authorizing the issuance of the water revenue bonds and/or sewer revenue bonds and , except as may otherwise be provided in such resolution , such sinking fund shall be a fund for the benefit of all bonds without distinction or priority of one over the other. (3) The county commission shall at the close of each fiscal year make or cause to be made a comprehensive report of its operations of the water supply system or systems and sewage disposal system or systems under its control during the preceding fiscal year , including all matters relating to rates , revenues , expenses for maintenance, repair and operation and of replacements and extensions , principal and interest retirements and the status of all funds , and there shall be set forth in such report the budget recommended by the commission for the current fiscal year. A copy of such annual report shall be filed with the clerk of the circuit court in the county and shall be open to the inspection of all interested persons. Any surplus of the gross revenues remaining at the end of any fiscal year after making the required deposits for the credit of the separate funds set forth above , and not appropriated in the budget for the then current fiscal year , shall be paid into the sinking fund. History.-s. 13, ch. 29837, 1955. 153.14 Trust funds.-AII moneys received pursuant to the authority of this chapter shall be deemed to be trust funds, to be held and applied solely as provided in this chapter. The resolution authorizing the issuance of bonds shall provide that any officer to whom, or any bank , trust company or other fiscal agent to which such moneys shall be paid shall act as trustee of such moneys and shall hold and apply the same for the purposes hereof, subject to such regulations as this chapter and such resolution may provide . History.-s. 14, ch. 29837, 1955. 153.15 Remedies.-Any holder of bonds issued under the provisions of this chapter or any of the coupons appertaining thereto , except to the extent the rights herein given may be restricted by the resolution authorizing the issuance of such bonds , may, either at law or in equity, by suit , mandamus or other proceeding , protect and enforce any and all rights under the laws of Florida or granted hereunder or under such resolution , and may enforce and compel the performance of all duties required by this chapter or by such resolution to be performed by the county or by the county commission , including the fixing , charging and collecting of rates , fees and charges for services and facil ities furnished by the water supply system , water system improvement, sewage disposal system or sewer improvements and the levying and collecting of any special assessments. History.-s. 15, ch . 29837, 1955. F.S. 1987 153.16 Water revenue refunding bonds.- The county commission is hereby authorized to provide by resolution for the issuance of water revenue refunding bonds of the county for the purpose of refunding any water revenue bonds then outstanding and issued under the provisions of this chapter. The county commission is further authorized to provide by resolution for the issuance of water revenue bonds of the county for combined purposes : (1) Paying the cost of any extension , addition or reconstruction of a water supply system or systems or water system improvements or the cost of a new water supply system or systems or water system improvements; and (2) Refund ing such water revenue bonds of the county which shall theretofore have been issued under the provisions of this chapter and shall then be outstanding and which then shall have matured or be subject to redemption or can be acquired for retirement. The issuance of such bonds , the maturities and other details thereof, the rights and remedies of holders thereof, and the rights , powers , privileges , duties and obligations of the county or of the county commission with respect to the same shall be governed by the foregoing provisions of this chapter insofar as the same may be applicable. History.- s. 16, ch. 29837 , 1955. 153.17 Sewer revenue refunding bonds.- The county commission is hereby authorized to provide by resolution for the issuance of sewer revenue refunding bonds of the county for the purpose of refunding any sewer revenue bonds then outstanding and issued under the provisions of this chapter. The county commission is further authorized to provide by resolution for the issuance of sewer revenue bonds of the county for the combined purposes of: (1) Paying the cost of any extension , addition or reconstruction of a sewage disposal system or systems or sewer improvements or the cost of a new sewage disposal system or systems or sewer improvements; and (2) Refunding such sewer revenue bonds of the county which shall theretofore have been issued under the provisions of this chapter and shall then be outstanding and which then shall have matured or be subject to redemption or can be acquired for retirement. The issuance of such bonds , the maturities and other details thereof, the rights and remedies of holders thereof , and the rights , powers , privileges , duties and obligations of the county or of the county commission with respect to the same shall be governed by the foregoing provisions of this chapter insofar as the same may be applicable. History.-s. 17, ch . 29837, 1955. 153.18 Exemption of property from taxation.-As proper facilities for the furnishing of water for human consumption and fire protection and proper facilities for the treatment , purification and disposal of sewage are essential for the health of the inhabitants of the county and for its industrial and commercial development, and as the exercise of the powers conferred by this chapter to effect such purposes constitutes the performance of essential county functions , and is hereby declared to be a county purpose , and as the facilities constructed under the provisions of this chapter, constitute public 784 F.S. 1987 WATER AND SEWER SYSTEMS Call election to determine creation of district, issuance of bonds. 153.57 Ballots and election officials. 153.58 Election results; resolution of commission; publication of notice of estoppel. 153.59 Circuit court, jurisdiction. 153.60 County commissioners ex officio governing board. 153.61 Expenses of election , etc. 153.62 District board; powers . 153.63 Revenue bonds ; issuance, etc. 153.64 Schedule of rates and fees . 153.65 Trust funds; trustees. 153.66 Covenants of district board with bondholders. 153.67 Unpaid fees to constitute lien. 153.68 General obligation bonds, election; issuance, tax levy. 153.69 County property appraiser ex officio tax assessor for district. 153.70 Provisions of s. 153.63 applicable to general obligation bonds. 153.71 Publication of notice of issuance of bonds. 153.72 Bonds; qualities of negotiable instruments ; rights of holders. 153.73 Assessable improvements; levy and payment of special assessments. 153.74 Issuance of certificates of indebtedness based on assessments for assessable improvements. 153.75 Annual reports of district board. 153.76 Exemption from taxation . 153.77 District bonds as securities for public bodies. 153.78 Bonds as payment for services . 153.79 Contracts for construction of improvements, sealed bids. 153.80 Consolidation of systems. 153.81 Ad valorem maintenance tax. 153.82 Handling of taxes and special assessments, district treasurer. 153.83 Free water and sewer services prohibited. 153.84 Contracts enforceable by bondholders. 153.85 Conveyance of property without consideration. 153.86 District approval of construction of water and sewage facilities. 153.87 Mortgage or sale by board of district property prohibited; rights of bondholders protected . 153.88 Construction of law. property and are used for county purposes, the county shall not be required to pay any taxes or assessments upon any such facilities or any part thereof. 153.56 History.-s. 18, ch . 29837, 1955. 153.19 Private water supplies.-No jurisdiction hereunder shall be exercised by the board of county commissioners over any privately owned industrial water supply system or the disposition of industrial or manufacturing wastes nor shall any rule or regulation be adopted or suit instituted or prosecuted hereunder designed or intended to control or regulate the same , unless one of the following conditions exists (1) That prior to the utilization of any waters for the disposition of industrial or manufacturing waste, such waters were being used as a source of, or as a part of a water supply system under this chapter, or (2) In the case of an industrial or manufacturing plant that is connected with and using any facility authorized by this chapter; but any such rule , regulation or suit shall be limited to the particular waters or the particular industrial or manufacturing plant affected by one of the above conditions; provided, however, this shall not restrain or prevent the Department of Health and Rehabilitative Services in anywise from instituting a suit or taking other action in event said plant or manufacturing company shall pollute the waters in the state as defined ins. 387 08 History.-s. 19, ch. 29837, 1955; ss. 19, 35, ch. 69-106; s. 28, ch . 77- 147. 153.20 Alternative method.(1) This chapter shall be deemed to provide an additional and alternative method for the doing of the things authorized hereby and shall be regarded as supplemental and additional to the powers conferred upon the commission by other laws, and shall not be regarded as in derogation of any powers now existing . This chapter being necessary for the welfare of the inhabitants of the several counties of the state shall be liberally construed to effect the purposes thereof. (2) This chapter shall not repeal any local or special act or law conferring upon any of the several counties or county commissions the powers and duties or any of them imposed hereby, but it shall be deemed to be an alternative or additional method for such counties or county commissions to effect the purposes of this chapter. History.-ss. 20, 22, ch . 29837, 1955. PART II 153.50 Short title.- This law may be known and cited as the "County Water and Sewer District Law." COUNTY WATER AND SEWER DISTRICTS 153.50 153.51 153.52 153.53 153.54 153.55 Ch. 153 History.-s. 1, ch . 59-466. Short title. Legislative intent. Definitions. Establishment of districts in unincorporated areas. Preliminary report by county commissioners with respect to creation of proposed district. Public hearing upon report of county commissioners and creation of district; findings of board of county commissioners. 153.51 Legislative intent.-lt is declared as a matter of legislative determination that the extensive growth of population and attendant industry and commerce throughout the state has given rise to public health and water supply problems of statewide concern, in that many unincorporated areas of the counties of the state are not served by water and sewer facilities normally and generally provided and maintained by the municipalities of the state or their agencies or instrumentalities or by private corporations or persons and are not otherwise adequately provided for; that many of such unin- 785 Ch. 153 WATER AND SEWER SYSTEMS corporated areas are in extreme need of such sewage disposal and water supply facilities , and that it is the intent and purpose of this law to provide means for the counties of the state to alleviate such conditions in such unincorporated areas. History.-s. 2, ch . 59-466. 153.52 Definitions.-As used in this law, the following words and terms shall have the following meanings, unless some other meaning is plainly intended: (1) "District" shall mean any unincorporated contiguous area comprising part but not all of the area of any county created into and existing as a water and sewer district pursuant and subject to this law, having the rights, powers and privileges granted in this law. (2) "Board of county commissioners" shall mean the board of county commissioners of the county in which a district created pursuant to this law is located . (3) "District board" shall mean the board of county commissioners of any county constituting the governing body of any district as provided for in this law, and acting for and on behalf of such district as a body corporate and politic. (4) "Sewer system" shall mean and shall include any plant, system , facility or property and additions , extensions and improvements thereto at any future time constructed or acquired as part thereof, useful or necessary or having the present capacity for future use in connection with the collection , treatment , purification or disposal of sewage of any nature or originating from any source , including industrial wastes resulting from any processes of industry, manufacture, trade or business or from the development of any natural resources ; and without limiting the generality of the foregoing definition shall embrace treatment plants, pumping stations , lift stations, valves , force mains, intercepting sewers , laterals, pressure lines, mains and all necessary appurtenances and equipment, all sewer mains and laterals for the reception and collection of sewage from premises connected therewith , and shall include all real and personal property and any interest therein , rights , easements and franchises of any nature whatsoever relating to any such system and necessary or convenient for the operation thereof. (5) "Water system" shall mean and include any plant , system , facility or property and additions , extensions and improvements thereto at any future time constructed or acquired as part thereof, useful or necessary or having the present capacity for future use in connection with the development of sources , treatment or purification and distribution of water for domestic or industrial use and, without limiting the generality of the foregoing, shall include dams, reservoirs, storage tanks, mains, lines, valves, pumping stations , laterals, and pipes for the purpose of carrying water to the premises connected with such system and shall include all real and personal property and any interests therein, rights , easements and franchises of any nature whatsoever relating to any such system and necessary or convenient for the operation thereof. (6) "Cost" as applied to the acquisition and construction of a water system or a sewer system or extensions, additions or improvements thereto shall include the cost F.S. 1987 of construction or reconstruction, acquisition or purchase , the cost of all labor, materials, machinery and equipment, cost of all lands and interest therein , property, rights , easements and franchises of any nature whatsoever, financing charges, interest prior to and during construction and for not more than 2 years after completion of the construction or acquisition of such water system or sewer system or extensions, additions or improvements thereto , the creation of initial reserve or debt service funds , bond discount, cost of plans and specifications, surveys and estimates of costs and revenues, cost of engineering, financial and legal services, and all other expenses necessary or incidental in determining the feasibility or practicability of such construction , reconstruction or acquisition , administrative expenses and such other expenses as may be necessary or incidental to financing authorized by this law, and including reimbursement of the county or any other person, firm or corporation for any moneys advanced to a . district for any expenses incurred by a district or county in connection with any of the foregoing items of cost , or the creation of such district. (7) "Assessable improvements" shall mean that portion or portions of a sewer system or a water system of a local nature and of benefit to the premises or lands served thereby and particularly , without limiting the generality of the foregoing , with reference to a sewer system , shall include, without being limited to, laterals and mains for the collection and reception of sewage from premises connected therewith , local or auxiliary pumping or lift stations , treatment plants or disposal plants, and other appurtenant facilities and equipment for the collection, treatment and disposal of sewage; and with reference to a water system shall include such mains and laterals and other distribution facilities, pumping stations , and sources of supply as are of benefit to the property served by such water system together with incidental equipment and appurtenances necessary therefor. (8) "District clerk" shall mean the clerk of the circuit court and ex officio clerk of the board of county commissioners in and for any county having or establishing a district pursuant to this law, who shall be clerk and treasurer of the district. (9) "Revenue bonds" shall mean bonds or other obligations secured by and payable from the revenues derived from rates, fees and charges collected by a district from the users of the facilities of any water system or sewer system , or both , and which may be additionally secured by a pledge of the proceeds of special assessments levied against benefited property or by a pledge of the full faith and credit of the district, or both. (10) "General obligation bonds" shall mean bonds or other obligations secured by the full faith and credit and taxing power of the district and payable from ad valorem taxes levied and collected on all taxable property in the district, without limitation of rate or amount, and may be additionally secured by the pledge of either or both the proceeds of special assessments levied against benefited property , or revenues derived from said water system or sewer system, or both. (11) "Assessment bonds" shall mean bonds or other obligations secured by and payable from special as- 786 F.S. 1987 Ch. 153 WATER AND SEWER SYSTEMS sessments levied against benefited lands, and which may be additionally secured by a pledge of the full faith and credit of the district. the proposed district and shall set out in said notice the qualifications of candidates to qualify by petition for election to said office. The board of county commissioners shall cause to be printed on the ballot for said district referendum the names of any persons qualified as candidates for the office of member of the board of commissioners of the district who have filed with the board of county commissioners a petition signed by not less than the owners of 10 percent of the property within the district. The candidate 's petition shall be filed with the board of county commissioners not less than 14 days prior to said election with a qualifying fee in the amount of $25 payable to the board of county commissioners . Said fee shall be used to defray the expense of the election. Should the qualifying fees exceed the cost of the election , the surplus shall be transferred into the general operating fund of the water and sewer district if it be established or if it be rejected then said surplus shall be transferred to the general county operating fund . (b) The supervisor of elections shall assist the board of county commissioners in preparing a list of eligible electors from a list of property owners within the proposed district to be furnished by the property appraiser, and said supervisor shall further assist the board of county commissioners with such other administrative matters pertaining to the conduct of the election as the county commission deems appropriate. (c) The ballot to be used at said election shall be in substantially the following form : History.-s. 3, ch. 59-466. 153.53 Establishment of districts in unincorporated areas.(1) Subject to this law, the board of county commissioners of any county may establish one or more districts as it shall in its discretion determine to be necessary in the public interest. Any such district shall consist of only unincorporated contiguous areas of such county, comprising part but not all of the areas of such county. As used herein , "unincorporated areas" shall mean all lands outside of the incorporated boundaries of towns , cities , or other municipalities of the state whether existing under the general law or special act and shall include any lands, areas , or property within the district of any special tax districts, school district, or any other public corporations or bodies politic of any nature whatsoever, except municipalities. (2)(a) As an alternative method of establishing a water and sewer system district, a petition signed by persons owning not less than 10 percent of the property within the boundaries of the proposed district may be filed with the property appraiser of the county in which said district is to be located . (b) Said petition shall describe the territory to be included in said proposed district, the name of the district if there is one , and the general purpose for which the district is being established , as set out in ss . 153.51 and 153.52. (c) Said petition shall request the board of county commissioners to call and provide for a referendum election to determine whether such district shall be created and further call for an election of the first board of commissioners for said district. (d) Within 30 days after the petition is received by the property appraiser, said property appraiser shall determine whether such petition has been duly signed by the requisite number of property owners within the boundaries of the proposed district. If there is a sufficient number of valid signatures, the property appraiser shall forthwith deliver said petition to the board of county commissioners who shall within 60 days hold an election to determine if the district shall be created. The board of county commissioners shall have notice of such election published once a week for 4 successive weeks in a newspaper of general circulation within the area of the proposed district. Said notice shall describe the purpose for which the district is to be established and the territory proposed to be included in the said district. If there is no such newspaper, then notice may be posted on the courthouse door and in five conspicuous places within the proposed district. (3)(a) At the same time the board of county commissioners receives from the property appraiser a petition and fixes the date for an election to determine if a district shall be established, said board of county commissioners may also call an election for three persons to serve as commissioners of the proposed district. The county commissioners shall also advertise in the same manner that an election is to be held for three commissioners of OFFICIAL BALLOT _ _ WATER AND SEWER DISTRICT COUNTY, FLORIDA SPECIAL ELECTION r1nsert datel 1. Shall __ Water and Sewer District __ County, Florida, be created? Yes No 2. Make a cross mark (x) before the names of the candidates of your choice . FOR COMMISSIONERS OF WATER AND SEWER DISTRICT VOTE FOR THREE WRITE-IN VOTES Blank lines shall be placed on the ballot so that the name of any person who did not file a petition and who is otherwise qualified may be written in, in the form of an irregular or write-in vote. The inspectors and clerks for said election shall be appointed by the board of county commissioners. The ballots shall be furnished by the board of county commissioners . The board of county commissioners shall designate an appropriate polling place or polling places where said election shall be held. The inspectors and clerks shall make returns to the board of county commissioners and said board of county commissioners shall canvass said election returns and de- 787 Ch. 153 WATER AND SEWER SYSTEMS clare the results thereof at a meeting to be held as soon as practical after said election. (d) Said district shall be established upon a favorable vote in person or by proxy of the owners of 50 percent or more of the property within the district, and the three persons receiving the highest number of votes cast for candidates shall be elected commissioners of the district until their successors are elected. Upon expiration of 20 days after the declaration of the result of said election by the board of county commissioners, such declaration of the results shall be regarded for all purposes as conclusive . (e) At said election only persons owning property within the district shall be qualified to vote. Such vote shall be in person or by proxy . No proxy shall be effective unless acknowledged by a notary public . If the board of county commissioners shall find and determine that the result of said election is adverse to the proposition of creating a district no other election for the same purpose shall be held within 1 year thereafter. (f) If a requisite number of votes at such special election shall favor the creation of such a district, then said board of county commissioners shall enter an order constituting the territory in which said special election was held as a district with all the powers granted to water and sewer districts under the provisions of chapter 153. (g) Commissioners of said district shall be the owners of property within said district who are registered electors in some county in the state, at least one of whom shall reside in the county or adjoining county. (4) Beginning with the next general election following the creation of the district, and in the general election each 4 years thereafter, the said district commissioners shall qualify by petition and be elected by the property owners of the district. The three persons receiving the highest number of votes cast in the general election shall serve 4 years and shall take office at the same time as do other county officers , on the first Tuesday after the first Monday in January next after their election , and serve on the same cycle as do other constitutional county officers. (5) In the event of a vacancy due to any cause in any board of commissioners , the same shall be filled by appointment by a majority of the members of the board of county commissioners for the unexpired term . (6)(a) As soon as practicable after such district commissioners have been elected and have qualified, they shall meet and organize by election from among their number a chairman, a secretary, and a treasurer. The secretary need not be a commissioner . Two members of the board shall constitute a quorum . The vote of two members shall be necessary to transact business. (b) Each commissioner, before he assumes office , shall be required to give the Governor a good and sufficient surety bond in the sum of $2,000, the cost thereof being borne by the district, conditioned on the faithful performance of the duties of his office, said bond to be approved and filed in the same manner as is that of the board of county commissioners. The failure of any person to make and file this bond within 10 days after his election shall create a vacancy on said board. F.S. 1987 (7) The powers and duties of the commissioners shall be the same as those of county commissioners supervising districts as provided for under subsection (1 ). (8) Members of the board of commissioners shall each be paid $5 a day for each day's service ; provided the per diem compensation shall not exceed the sum of $300 for each commissioner during any one year . Said members shall be reimbursed for traveling expenses incurred in the performance of their duties as provided in s. 112.061. All boards of commissioners shall hold regular monthly meetings, and special meetings as needed , in the courthouse or in an appropriate place within the district. (9) The owners of not less than 50 percent of the property within any proposed or established water and sewer district may at any time petition for a referendum calling for any two or more of said districts which are contiguous to be combined and be supervised by a single board elected as hereinabove described. However, if the board of county commissioners shall deem such a combination to be reasonably necessary for the purpose of providing the improvements authorized by this chapter, it may approve same, subject to referendum requirements, notwithstanding that the territories to be combined and included in the new district are not contiguous . Said referendum shall be conducted in substantially the same manner as a referendum to create a single district. (1 0) All projects in any district created pursuant to this section as amended by chapter 70-433, Laws of Florida, affecting lakes, streams , or navigable waters shall conform to the provisions of chapter 253. History.-s. 4, ch. 59-466; ss. 1, 2, ch. 70-433; s. 1, ch. 76-148; s. 1, ch. 77-102. 153.54 Preliminary report by county commissioners with respect to creation of proposed districtUpon receipt of a petition duly signed by not less than 25 qualified electors who are also freeholders residing within an area proposed to be incorporated into a water and sewer district pursuant to this law and describing in general terms the proposed boundaries of such proposed district, the board of county commissioners if it shall deem it necessary and advisable to create and establish such proposed district for the purpose of constructing, establishing or acquiring a water system or a sewer system or both in and for such district (herein called "improvements"), shall first cause a preliminary report to be made which such report together with any other relevant or pertinent matters, shall include at least the following : (1) A general description of the proposed improvements to be made in such district. (2) A general estimate of the cost of the proposed improvements. (3) The present condition of water and sewer facilities in the area comprising such proposed district. (4) Findings with respect to the necessity or reasonableness of the inclusion of lands proposed to be included within the district with reference to the benefits to be derived or able to be derived by such included lands from such proposed improvements, and the necessity or reasonableness of the exclusion of lands adjacent to 788 F.S. 1987 WATER AND SEWER SYSTEMS or within such proposed district with reference to such benefits. same time , to the qualified electors who are freeholders residing in such district, the question of the issuance of general obligation bonds of said district to pay all or part of the cost of the proposed improvements. Said election shall be held not less than 30 days from the date of the first publication or posting of the notice thereof and such notice shall be published once a week for 4 successive weeks in a newspaper published in the county and circulating in the area of the proposed district, and if no such newspaper be published in the county and circulating in the district, such notice shall be posted in at least 10 different public places within the district. (2) Except as otherwise provided in this law, said election shall be held and conducted pursuant to the general laws of the state applicable thereto, provided, that if the question of the issuance of general obligation bonds is to be voted upon , the election thereon shall conform to the applicable provisions of the constitution and statutes of Florida relating to freeholder elections. (3) Said call for election of the qualified electors and notice thereof shall include a description of the proposed boundaries of said district, which need not be by metes and bounds but shall be in such detail as to give a reasonable and accurate description thereof and shall further specifically recite that said district, if created, shall be authorized : (a) To construct or acquire a sewer system or water system or both for said district and any improvements, additions and extensions thereto and to have exclusive control and jurisdiction thereof; (b) To finance the cost of such construction or acquisition of such improvements by the issuance of either its revenue bonds, general obligation bonds or assessment bonds , as defined in this law, or any combination thereof; (c) Said notice shall further expressly state that such district, if created and established , shall constitute a special tax district, all the property within which shall be subject to the levy of ad valorem taxes without limitation of rate or amount to secure payment of any of its general obligations , and for the maintenance of such district within the limitations of this law. (4) The notice of the separate election of the qualified freeholder electors, if held at the same time , shall be in substantially the form provided in the applicable statutes of Florida relating to freeholder elections. Such report shall be filed in the office of the clerk of the circuit court and shall be open for the inspection of any taxpayer, property owner, qualified elector or any other interested or affected person. History.-s. 5, ch. 59-466. 153.55 Public hearing upon report of county commissioners and creation of district; findings of board of county commissioners.(1) Upon submission of any such report the board of county commissioners shall hold a public hearing upon such report and the question of the creation of such district , giving at least 20 days ' notice of such hearing by advertisement in a newspaper published in the county and circulating in the area of the proposed district or by posting as provided in s. 153.56 if no such newspaper be published. (2) At such hearing any taxpayer, property owner, qualified elector or other interested or affected person may make written objections to the creation of such proposed district or the exclusion of any lands therefrom , or the inclusion of any lands therein , the desirability or the feasibility of such proposed improvements or to any other matter, which objections, if any, together with any evidence submitted therewith shall be given full and open consideration by the board of county commissioners. (3) If upon due consideration of such preliminary report, any such objections and any other pertinent matters , such board of county commissioners shall be satisfied that the construction and acquisition of said improvements is feasible and desirable and of benefit to all the lands included in such proposed district or that certain lands shall be included or excluded, and that the creation of said district is necessary in the public interest, it shall so determine and record such findings and determination, together with an accurate description of the proposed boundaries of the proposed district and the proposed corporate name of such district, by resolution duly adopted. (4) If the board of county commissioners shall after such hearing deem the creation of such proposed district inadvisable and not in the public interest, it shall make such a finding and determination and no further proceedings shall be taken for the creation of the proposed district under such petition; provided , however, that such finding and determination shall not be deemed to bar the creation of any proposed district at any future time in the manner provided in this law upon the filing of a new petition therefor as provided in this law. History.-s 6, ch. 59-466. 153.56 Call election to determine creation of district, issuance of bonds.(1) If the board of county commissioners shall deem that the creation of the proposed district is necessary in the public interest as provided ins. 153.55, it shall call an election for the purpose of submitting to the qualified electors residing in said proposed district the question of the creation and establishment of said district and may also submit at a separate election to be held at the Ch. 153 Such elections may be held at any time, including the dates upon which general or primary elections are held in such county. History.-s. 7, ch. 59-466. 153.57 Ballots and election officials.- The inspectors and clerks for said election or elections shall be appointed by and the ballots to be voted shall be prepared and furnished by the board of county commissioners , which shall designate the polling place or places at which such election or elections shall be held. The inspectors and clerks shall make returns to the board of county commissioners. History.-s. 8, ch. 59-466. 153.58 Election results; resolution of commission; publication of notice of estoppel.- 789 Ch. 153 WATER AND SEWER SYSTEMS (1) Immediately after any such election or elections the board of county commissioners shall hold a meeting and shall canvass the votes cast at said election or elections and declare the results thereof by resolution. (a) If a majority of the qualified electors who vote in said election on the creation of such district shall vote in favor of creation of said district the board of county commissioners shall by resolution declare the district duly created, and forthwith cause an estoppel notice to be published one time in a newspaper published in the county and circulating in the district, or if there be no such newspaper, posted in at least 10 public places in the district. Said notice shall recite the due creation of said district pursuant to this law and the affirmative vote of the majority of the qualified electors voting thereon at said election duly called and held; and shall further recite the substance of the provisions of said notice of election set forth ins. 153.56 and that all of the proceedings had and actions taken in the creation of said district, the holding of said election and an accurate description of said district are on file in the office of the clerk of the circuit court open to public inspection, and shall state that any action or proceeding of any kind or nature questioning the validity of the creation and establishment of said district, including but not limited to, the exclusion or inclusion of lands therein, or other pertinent matters, shall be commenced within 20 days after the first publication of such notice in the circuit court in and for the county . If no such action or proceeding shall be commenced or instituted within 20 days after the first publication or posting of such notice, then all taxpayers , property owners or persons residing within said district or any other interested parties , public , private or corporate within the county and all the persons whatsoever shall be forever barred and foreclosed from instituting or commencing any action or proceedings which question the validity of the creation and establishment of said district and the boundaries thereof. (b) If a majority of the qualified freeholder electors residing in the district shall participate in the separate freeholder election on the question of the issuance of general obligation bonds, in the event a separate freeholders election is held at the same time as the election on the creation of the district, and a majority of such qualified freeholder electors shall vote in favor of the issuance of such general obligation bonds then such general obligation bonds shall be deemed approved , but shall not be issued unless the district shall be duly created at the election of the qualified electors referred to above. (2) If the qualified electors who vote in said election on the creation of such district shall vote against the creation of such proposed district, a new petition pertaining to any part of the same area just considered by the board of county commissioners shall not be acted upon by the board of county commissioners until after the expiration of 9 months from the date of the election defeating the creation of said proposed district, even though such new petition shall have been filed by petitioners ~+ho• +h"n thnc;e who originally filed the petition just acted upon by the board of county commissioners, unless 25 percent of the qualified electors of the area petition F.S. 1987 to have an election . History.-s . 9, ch. 59-466; s. 1, ch. 63-94. 153.59 Circuit court, jurisdiction.-The circuit court in and for any county so establishing a district is vested with jurisdiction in any such proceedings or suits affecting the creation of such districts and all matters pertinent thereto and shall give preference and priority to any such actions or proceedings pending in such court subject to existing statutes. History.-s . 10, ch. 59-466. 153.60 County commissioners ex officio governing board.-The board of county commissioners of the county in which any such district is created shall be the ex officio governing board of such district. Such district shall be a body corporate and politic , exercising essential governmental functions and shall have the power to sue and be sued ; to contract; to adopt and use a common seal and alter the same at pleasure; to purchase, hold, lease or otherwise acquire and convey such real property and personal property and interests therein as may be necessary or proper to carry out the purposes of this law. The clerk of the circuit court shall be ex officio the clerk and treasurer of the district, and the county tax collector shall be ex officio the tax collector of the district. Hlstory.-s . 11 , ch. 59-466. 153.61 Expenses of election, etc.-The preliminary expenses for the creation and incorporation of any such district, including election expenses, expenses for legal, financial or other services in connection with the preliminary report undertaken pursuant to s. 153.54, shall be payable out of general county funds, but shall be a reimbursable expense to be paid from the proceeds of any bonds or other obligations issued by said district to accomplish the purposes of this law. History.-s. 12, ch. 59-466. 153.62 District board; powers.-The district board for and on behalf of any district created hereunder in addition to and supplementing other powers granted in this law, is authorized and empowered: (1) To make rules and regulations for its own government and proceedings and to adopt an official seal for the district. (2) To employ engineers , attorneys, accountants, financial or other experts and such other agents and employees as said district board may require or deem necessary to effectuate the purposes of this law, or to contract for any of such services. (3) To construct, install, erect, acquire and to operate, maintain, improve, extend, or enlarge and reconstruct a water system or a sewer system or both within said district and the environs thereof and to have the exclusive control and jurisdiction thereof; to issue its general obligation bonds, revenue bonds or assessment bonds, or any combination of the foregoing, to pay all or part of the cost of such construction, reconstruction, erection, acquisition or installation of such water system, sewer system or both ; provided that the total amount of all general obligation indebtedness of the district issued pursuant to this law shall not exceed 15 per- 790 F.S. 1987 WATER AND SEWER SYSTEMS cent of the assessed value of the taxable property in the district at the time of the creation of such district, to be ascertained by the assessed valuations for county taxes in effect at the time of the creation of such district. (4) To levy and assess ad valorem taxes without limitation of rate or amount on all taxable property within said district for the purpose of paying principal of and interest on any general obligation bonds which may be issued for the purposes of this law, not in excess of the total amount of such general obligation bonds provided for in subsection (3). (5) To regulate the use of sewers and the supply of water within the district and to prohibit the use and maintenance of outhouses, privies, septic tanks or other unsanitary structures or appliances. (6) To fix and collect rates, fees and other charges to persons or property or both for the use of the facilities and services provided by any water system or sewer system or both and to fix and collect charges for making connections with any such water system or sewer system and to provide for reasonable penalties on any users or property for any such rates, fees or charges that are delinquent. (7) To acquire in the name of the district by purchase, gift or the exercise of the right of eminent domain, such lands and rights and interest therein, including lands under water and riparian rights and to acquire such personal property as it may deem necessary in connection with the construction, reconstruction, improvement, extension, installation, erection or operation and maintenance of any water system or sewer system or both and to hold and dispose of all real and personal property under its control; provided, however nothing herein contained shall authorize the power of eminent domain to be exercised beyond the limits of the district. (8) To exercise exclusive jurisdiction, control and supervision over any water system or sewer system or both, or any part thereof owned , operated and maintained by the district and to make and enforce such rules and regulations for the maintenance and operation of any water system or sewer system or both as may be, in the judgment of the district board, necessary or desirable for the efficient operation of any such systems or improvements in accomplishing the purposes of this law. (9) To restrain, enjoin or otherwise prevent the violation of this law or of any resolution, rule or regulation adopted pursuant to the powers granted by this law. (10) To join with any other district or districts, cities, towns, counties or other political subdivisions, public agencies or authorities in the exercise of common powers. (11) To contract with municipalities or other private or public corporations or persons to provide or receive a water supply or for sewage disposal, collection or treatment. (12) To prescribe methods of pretreatment of industrial wastes not amenable to treatment with domestic sewage before accepting such wastes for treatment and to refuse to accept such industrial wastes when not sufficiently pretreated as may be prescribed , and by proper resolution to prescribe penalties for the refusal 791 Ch. 153 of any person or corporation to so pretreat such industrial wastes. (13) To require and enforce the use of its facilities whenever and wherever they are accessible. (14) To sell or otherwise dispose of the effluent, sludge or other byproducts as a result of sewage treatment. (15) To accomplish construction by holding hearings, advertising for construction bids, and letting contracts for all or any part or parts of the construction of any water system or sewer system or both, to the lowest responsible bidder or bidders or rejecting any and all bids at its discretion, provided that the district may purchase supplies, material and equipment as well as expend for construction work in an amount not to exceed one thousand dollars total cost of each transaction without advertising or receiving bids . (16) To construct and operate connecting, intercepting or outlet sewers and sewer mains and pipes and water mains, conduits or pipe lines in, along or under any streets, alleys, highways or other public places or ways within the state or any municipality or political subdivision necessary for the purposes of the district. (17) Subject to such provisions and restrictions as may be set forth in the resolution authorizing or securing any bonds or other obligations issued under the provisions of this law, to enter into contracts with the government of the United States or any agency or instrumentality thereof, or with any county , municipality, district, authority or political subdivision, private corporation, partnership, association or individual providing for or relating to the treatment, collection and disposal of sewage, or the treatment, supply and distribution of water and any other matters relevant thereto or otherwise necessary to effect the purposes of this law, and to receive and accept from any federal agency, grants or loans for or in aid of the planning, construction, reconstruction or financing of any water system or sewer system or both and to receive and accept aid or contributions or loans from any other source of either money, property, labor or other things of value, to be held, used and applied only for the purpose for which such grants, contributions or loans may be made. History.- s. 13, ch. 59- 466. 153.63 Revenue bonds; issuance, etc.(1) The district board for and on behalf of any district is authorized to provide from time to time for the issuance of revenue bonds to pay all or part of the cost of a water system or sewer system, or both , or any additions, extensions or improvements thereto. The principal of and interest on any such bonds shall be payable from the rates, fees, charges or other revenues derived from the operation of any such system or systems in the manner provided in this law and the resolution authorizing such revenue bonds and pledging such revenues. Such revenue bonds may also be additionally secured by the pledge of special assessments levied pursuant to this law, or by a pledge of the full faith and credit of said district. The revenue bonds of each issue shall be dated, shall bear interest at such rate or rates as shall not exceed 7.5 percent per annum, shall mature at such time or times not exceeding 40 years from their date or dates Ch. 153 WATER AND SEWER SYSTEMS as may be determined by the district board and may be made redeemable before maturity, at the option of the district board, under such terms and conditions and at such prices as may be fixed by the district board prior to the issuance of such bonds. The district board shall determine the form of the bonds , including any interest coupons to be attached thereto , and shall fix the denomination or denominations of the bonds and the place or places of payment of principal and interest, which may be at any bank or trust company within or without the state. Such authorizing resolution may further provide that such bonds may be executed manually or by the engraved, lithographed or facsimile signature of the chairman of the district board. The seal of the district may be affixed or lithographed, engraved or otherwise reproduced in facsimile on such bonds and shall be attested by the manual or facsimile signature of the district clerk; provided, however, that the signature of at least one of the officials executing such revenue bonds shall be a manual signature. In case any officer whose signature or a facsimile of whose signature shall appear on the bonds shall cease to be such officer before the delivery of such bonds, such signature or facsimile shall nevertheless be valid and sufficient for all purposes the same as if he had remained in office until such delivery. All revenue bonds issued under the provisions of this law shall be and constitute and have all the qualities and incidents of negotiable instruments under the law merchant and the negotiable instruments law of the state. The bonds may be issued in coupon or registered form as the district board may determine in such authorizing resolution and provision may be made for the registration of any coupon bonds as to principal alone and also as to principal and interest, and for the reconversion of coupon bonds or of any bond registered as to principal and interest . The issuance of such bonds shall not be subject to any limitations or conditions contained in any other law and the district board may sell such bonds in such manner, either at public or private sale, and for such price , as it may determine to be for the best interests of the district, but no such sale shall be made at a price so low as to require the payment of interest on money received therefor at a rate in excess of 7.5 percent per annum , computed with relation to the absolute maturity of the bonds in accordance with standard tables of bond values , excluding , however, from such computation the amount of any premium to be paid for the redemption of any bonds prior to maturity. (2) The proceeds of the sale of any such bonds shall be used solely for the payment of the costs of the construction or acquisition of any water system or sewer system or both or the reconstruction or construction or acquisition of extensions, improvements and additions thereto, and shall be disbursed in such manner and under such restrictions, as the district board may provide in the authorizing resolution . Prior to the preparation or issuance of definitive revenue bonds , the district board may, under like restrictions , issue interim receipts or temporary notes or other form of such temporary obligations without coupons, exchangeable for definitive bonds when such bonds have been executed and are available for delivery. The district board may also provide for the replacement of any bonds which shall have F.S. 1987 become mutilated and be destroyed or lost upon proper indemnification . Revenue bonds may be issued under the provisions of this law without obtaining the consent of any commission , board, bureau or agency of the state, and without any other proceeding or happening of any other condition or thing than those proceedings, conditions or things which are specifically required by this law. (3) A resolution providing for the issuance of revenue bonds may also contain such limitations upon the issuance of additional revenue bonds secured on a parity with the bonds theretofore issued, as the district board may deem proper, and such additional bonds shall be issued under such restrictions and limitations as may be prescribed by such authorizing resolution . (4) Revenue bonds shall not be deemed to constitute an indebtedness of the district, and shall not be included in the amount of general obligation bonds which the district is authorized to issue under any other provision of this law, unless the full faith and credit of the district is pledged as additional security for such revenue bonds. History.- s. 14, ch. 59-466; s. 5, ch. 73-302. 153.64 Schedule of rates and fees.(1) The district board shall fix the initial schedule of rates , fees or other charges for the use of and the services and facilities to be furnished by any such water system or sewer system to be paid by the owner, tenant or occupant of each lot or parcel of land which may be connected with or used by any such system or systems of the district. After the system or systems shall have been in operation the district board may revise the schedule of rates , fees and charges from time to time; provided , however, that such rates, fees and charges shall be so fixed and revised so as to provide some, which, with other funds available for such purposes, shall be sufficient at all times to pay the expenses of operating and maintaining such water system or sewer system or both , including reserves for such purposes, the principal of and interest on revenue bonds as the same shall become due and reserves therefor, and to provide a margin of safety over and above the total amount of any such payments, and to comply fully with any covenants contained in the proceedings authorizing the issuance of any bonds or other obligations of the district. The district shall charge and collect such rates, fees and charges so fixed or revised, and such rates, fees and charges shall not be subject to the supervision or regulation by any other commission, board, bureau, agency or other political subdivision or agency of the county or state. (2) Such rates , fees and charges shall be just and equitable and uniform for users of the same class and where appropriate may be based or computed either upon the quantity of water consumed or upon the number and size of sewer connections or upon the number and kind of plumbing fixtures in use in the premises or upon the number or average number of persons residing or working in or otherwise using or occupying such premises or upon any other factor affecting the use of the facilities furnished or upon any combination of the 792 F.S. 1987 WATER AND SEWER SYSTEMS foregoing factors as may be determined by the district board on any other equitable basis. (3) No rates, fees or charges shall be fixed under the foregoing provisions of this section until after a public hearing at which all the users of the proposed sewer system or water system , or both , or owners , tenants or occupants served or to be served thereby and all others interested shall have an opportunity to be heard concerning the proposed rates , fees and charges. Notice of such public hearing setting forth the proposed schedule or schedules of rates, fees and charges shall be given by one publication in a newspaper published in the county and circulating in the district at least 10 days before the date fixed in such notice for the hearing, which may be adjourned from time to time . If there be no such newspaper published in the county and circulating in the district the notice of such rate hearing shall be posted as provided for in s. 153.56 regarding the posting of the notice calling the election creating the district. After such hearing such schedule or schedules, either as initially adopted, or as modified or amended , may be finally adopted . (4) A copy of the schedule or schedules of such rates , fees or charges finally adopted shall be kept on file in the office of the district clerk and shall be open at all times to public inspection . The rates, fees or charges so fixed for any class of users or property served shall be extended to cover any additional users or properties thereafter served which shall fall in the same class, without the necessity of any hearing or notice. Any change or revision of such rates , fees or charges may be made in the same manner as such rates , fees or charges were originally established as hereinabove provided; provided however, that if such changes or revisions be made substantially pro rata as to all classes of service no hearing or notice shall be required . History.-s. 15, ch . 59-466. 153.65 Trust funds; trustees.-The proceeds of all bonds or other obligations issued under this law and all revenues derived from the operation of any water system or sewer system for the payment of all or part of the cost of which any bonds or other obligations authorized by this law have been issued shall be and constitute trust funds , and shall be used and applied only in accordance with the proceedings authorizing the issuance of any revenue bonds, general obligation bonds or other obligations issued pursuant to this law, and the district may appoint trustees , within or without the state, under trust agreements or indentures to hold and administer the proceeds of any such bonds or other obligations or any such revenues. History.-s. 16, ch . 59-466. 153.66 Covenants of district board with bondholders.-ln addition to the other provisions and requirements of this law any resolution authorizing the issuance of revenue bonds, general obligation bonds , assessment bonds or any other obligations issued hereunder, may contain provisions and the district board is authorized to provide and may covenant and agree with the several holders of such bonds as to: Ch. 153 (1) Reasonable deposits with the district in advance to insure the payment of rates , fees or charges for the facilities of the system . (2) The discontinuance of the services and facilities of any water system or sewer system, or both, for delinquent payments for either water services or sewer services , and the terms and conditions of the restoration of such service . (3) Contracts with private or public owners of a water system or sewer system not owned and operated by the district for the discontinuance of service to any users of the water system or sewer system , as the case may be, owned and operated by the district. (4) Limitations on the powers of the district to construct , acquire or operate , or permit the construction, acquisition or operation of any plants, structures, facilities or properties which may compete or tend to compete with any water system or sewer system . (5) The manner and method of paying service charges and fees and the levying of penalties for delinquent payments. (6) Subject to this law the manner and order of priority of the disposition of revenues or redemption of any bonds or other obligations. (7) Terms and conditions for modification or amendment of any provisions or covenants in any such proceedings authorizing the issuance of bonds or other obligations. (8) Provisions for and limitations on the appointment of a trustee for bondholders for any water system or sewer system . (9) Provisions as to the appointment of a receiver of any sewer system or water system or both, on default of principal or interest on any such bonds or other obligations or the breach of any covenant or condition of such authorizing proceedings or the provisions and requirements of this law. (1 0) Provisions as to the execution and entering into of trust agreements regarding the holding and disposition of revenues derived from such systems and the proceeds of bonds issued for the cost of acquisition or construction or improvement of a water system or sewer system or both, or for any other purposes necessary to secure any such revenue bonds. (11) Provisions as to the maintenance of any such systems and reasonable insurance thereof. (12) Any other matters necessary to secure such bonds and the payment of the principal and interest thereof. All such provisions of the bond proceedings and all such covenants and agreements in addition to the other provisions and requirements of this law shall constitute valid and legally binding contracts between the district and several holders of any such bonds and shall be enforceable by any such holder or holders by mandamus or other appropriate action, suit or proceeding in law or in equity in any court of competent jurisdiction. History.-s. 17 , ch. 59-466. 153.67 Unpaid fees to constitute lien.-ln the event that the fees , rates or charges for the services and facilities of any water or sewer system shall not be paid as 793 Ch. 153 WATER AND SEWER SYSTEMS and when due, any unpaid balance thereof and all interest accruing thereon shall be a lien on any parcel or property affected thereby. Such liens shall be superior and paramount to the interest on such parcel or property of any owner, lessee, tenant, mortgagee or other person except the lien of county taxes and shall be on a parity with the lien of any such county taxes . In the event that any such service charge shall not be paid as and when due and shall be in default for thirty days or more the unpaid balance thereof and all interest accrued thereon, together with attorneys fees and costs , may be recovered by the district in a civil action , and any such lien and accrued interest may be foreclosed or otherwise enforced by the district by action or suit in equity as for the foreclosure of a mortgage on real property. F.S. 1987 levy of a special tax annually on all taxable property in the district sufficient in amount to comply with the proceedings authorizing such revenue bonds or assessment bonds for which the full faith and credit of the district is pledged as additional security. History.-s. 19, ch. 59-466. 153.69 County property appraiser ex officio tax assessor for district.- The amount of any such annual taxes so levied for general obligation bonds or as additional security for revenue bonds or assessment bonds shall be certified by the district board to the property appraiser of the county who shall be ex officio tax assessor for the district , and such taxes shall be levied and collected in the same manner as other general county taxes . History.-s. 18, ch . 59-466. Hlstory.-s. 20, ch. 59-466; s. 1, ch . 77-102. 153.68 General obligation bonds, election; issuance, tax levy.(1) The district board is hereby authorized to provide by resolution from time to time for the issuance of general obligation bonds pledging the full faith and credit of the district for the payment thereof, for the purpose of paying all or part of the cost of the acquisition or construction or improvement of a water system or a sewer system or both , provided however, that the issuance of such bonds , or of any revenue bonds , assessment bonds or other obligations for which the full faith and credit of the district shall have been pledged as additional security shall have been approved at an election of the qualified electors who are freeholders residing in said district, such election to be called , noticed and conducted in the manner provided in the constitution and statutes of Florida for freeholder elections. (2) For the payment of the principal of and the interest on any general obligation bonds of the district issued under the provisions of this law, the district board is hereby authorized and required and in such resolution authorizing the issuance of general obligation bonds shall authorize and require the levy annually of a special tax upon all taxable property within the district over and above all other taxes authorized or permitted by law sufficient to pay such principal and interest as the same shall become due and payable, and the proceeds of all such taxes , when collected, shall be paid into a special fund and used for no other purpose than the payment of such principal and interest, or reserves therefor; provided however, that there may be pledged as additional security for the payment of such principal and interest the proceeds of such rates , fees and charges made for the services and facilities of any such water system or sewer system or both , or the proceeds of special assessments levied to finance the cost of assessable improvements , or both , and in the event of such pledge or pledges the amount of the annual tax herein required may be reduced in any year subject to and in accordance with the proceedings authorizing the issuance of such general obligation bonds. (3) In the event the full faith and credit of the district is pledged as additional security for the payment of any revenue bonds or assessment bonds issued hereunder, the district board shall in the manner set out above for general obligation bonds provide for and authorize the 153.70 Provisions of s. 153.63 applicable to general obligation bonds.-Any general obligation bonds shall be authorized by resolution of the district board and the provisions of s. 153.63 relative to maturities, execution , rate or rates of interest, redemption prior to maturity , registration , method of sale , and all other matters in said s. 153.63 not inconsistent with the other provisions in this law relating to general obligation bonds, shall apply to any general obligation bonds issued hereunder. History.-s . 21 , ch. 59- 466. 153.71 Publication of notice of issuance of bonds. -Prior to the issuance of any revenue bonds , general obligation bonds , assessment bonds or other obligations, the district board may, in its discretion , publish a notice at least once in a newspaper published in the county and circulating in the district, or posted in the manner provided in s. 153.56 if there be no such newspaper, stating the date of adoption of the resolution authorizing such obligations , and the amount , maximum rate of interest and maturity of such obligations and the purpose in general terms for which such obligations are to be issued, and further stating that any action or proceedings authorizing the issuance thereof, or of any covenants made therein , must be instituted within 20 days after the first publication of such notice, or the validity of such obligations or proceedings or covenants shall not be thereafter questioned in any court whatsoever. If no such action or proceeding is so instituted within such 20-day period then the validity of such obligations, proceedings and covenants shall be conclusive , and all persons or parties whatsoever shall be forever barred from questioning the validity of such obligations , proceedings or covenants in any court whatsoever. History.-s. 22, ch. 59- 466. 153.72 Bonds; qualities of negotiable instruments; rights of holders.-AII revenue bonds, general obligation bonds or assessment bonds issued hereunder shall be and constitute , and have all the qualities and incidents of negotiable instruments under the law merchant and the Negotiable Instruments Law of Florida, and shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers for value . No proceedings in respect to the issuance of such 794 F.S. 1987 WATER AND SEWER SYSTEMS bonds shall be necessary except such as are required by this law. The provisions of this law shall constitute an irrevocable contract between said district and the holders of any such bonds or coupons thereof issued pursuant to the provisions hereof. Any holder of such bonds may either at law or in equity, by suit, action or mandamus, enforce and compel the performance of the duties required by this law or of any of the officers or persons herein mentioned in relation to said bonds, or the levy, assessment , collection and enforcement and application of the taxes, revenues, assessments or other funds pledged for the payment of the principal and interest thereof. History.-s. 23, ch. 59-466. 153.73 Assessable improvements; levy and payment of special assessments.-Any district may provide for the construction or reconstruction of assessable improvements as defined in s. 153.52, and for the levying of special assessments upon benefited property for the payment thereof, under the provisions of this section. (1) The initial proceeding under this section shall be the passage by the district board of a resolution ordering the construction or reconstruction of such assessable improvements, indicating the location by terminal points and routes and either giving a description of the improvements by its material, nature, character, and size or giving two or more descriptions with the directions that the material, nature, character, and size shall be subsequently determined in conformity with one of such descriptions. Sewer or water improvements need not be continuous and may be in more than one locality or street. The resolution ordering any such improvement may give any short and convenient designation to each improvement ordered thereby, and the property against which assessments are to be made for the cost of such improvement may be designated as an assessment district , followed by a letter or number or name to distinguish it from other assessment districts, after which it shall be sufficient to refer to such improvement and property by such designation in all proceedings and assessments, except in the notices required by this section. (2)(a) As soon as possible after the passage of such resolution , the engineer for the district shall prepare in duplicate plans and specifications for each improvement ordered thereby and an estimate of the cost thereof. Such cost shall include, in addition to the items of cost as defined in this law, the cost of relaying streets and sidewalks necessarily torn up or damaged and the following items of incidental expenses: 1. Printing and publishing notices and proceedings; 2. Costs of abstracts of title; and 3. Any other expense necessary or proper in conducting the proceedings and work provided for in this section, including the estimated amount of discount, if any, upon the sale of assessment bonds or any other obligations issued hereunder for which such special assessments are to be pledged. If the resolution shall provide alternative descriptions of material, nature, charac- Ch. 153 ter, and size, such estimate shall include an estimate of the cost of the improvement of each such description . (b) The engineer shall also prepare in duplicate a tentative apportionment of the estimated total cost of the improvement as between the district and each lot or parcel of land subject to special assessment under the resolution , such apportionment to be made in accordance with the provisions of the resolution and in relation to apportionment of cost provided herein for the preliminary assessment roll. Such tentative apportionment of total estimated cost shall not be held to limit or restrict the duties of the engineer in the preparation of such preliminary assessment roll. One of the duplicates of such plans , specifications, and estimates and such tentative apportionment shall be filed with the district clerk and the other duplicate shall be retained by the engtneer in his files, all thereof to remain open to public inspection. (3) The district clerk upon the filing with him of such plans , specifications, estimates, and tentative apportionment of cost shall publish once in a newspaper published in the county and circulating in the district, or posted as provided ins . 153.56 if there be no such newspaper, a notice stating that at a meeting of the district board on a certain day and hour, not earlier than 15 days from such publication or posting , the district board will hear objections of all interested persons to the confirmation of such resolution , which notice shall state in brief and general terms a description of the proposed assessable improvements with the location thereof, and shall also state that plans , specifications , estimates, and tentative apportionment of cost thereof are on file with the district clerk . The district clerk shall keep a record in which shall be inscribed, at the request of any person, firm , or corporation having or claiming to have any interest in any lot or parcel of land, the name and post-office address of such person , firm, or corporation , together with a brief description or designation of such lot or parcel; and it shall be the duty of the district clerk to mail a copy of such notice to such person, firm, or corporation at such address , at least 10 days before the time for the hearing as stated in such notice, but the failure of the district clerk to keep such record or so to inscribe any name or address or to mail any such notice shall not constitute a valid objection to holding the hearing as provided in this section or to any other action taken under the authority of this section . (4) At the time named in such notice, or to which an adjournment may be taken by the district board, the district board shall receive any objections of interested persons and may then or thereafter repeal or confirm such resolution with such amendments, if any, as may be desired by the district board and which do not cause any additional property to be specially assessed. (5) All objections to any such resolution on the ground that it contains items which cannot be properly assessed against property, or that it is, for any default or defect in the passage or character of the resolution or the plans or specifications or estimate, void or voidable in whole or in part, or that it exceeds the power of the district board , shall be made in writing in person or by attorney, and filed with the district clerk at or before the time or adjourned time of such hearing. Any objections against the making of any assessable improve- 795 Ch. 153 WATER AND SEWER SYSTEMS ments not so made shall be considered as waived , and if any objection shall be made and overruled or shall not be sustained, the confirmation of the resolution shall be the final adjudication of the issues presented unless proper steps shall be taken in a court of competent jurisdiction to secure relief within 20 days. (6)(a) Whenever any resolution providing for the construction or reconstruction of assessable improvements and for the levying of special assessments upon benefited property for the payment thereof shall have been confirmed, as hereinabove provided, or at any time thereafter , the district board may issue assessment bonds payable out of such assessments when collected. Said bonds shall mature not later than 2 years after the last installment in which said special assessments may be paid , as provided in subsection (11 ), and shall bear interest at not exceeding 7.5 percent per annum . Such assessment bonds shall be executed, shall have such provisions for redemption prior to maturity, shall be sold in the manner and be subject to all of the applicable provisions contained in s. 153.63 for revenue bonds, except as the same are inconsistent with the provisions of this section. The amount of such assessment bonds for any assessable improvement, prior to the confirmation of the preliminary assessment roll provided for in subsection (10), shall not exceed 70 percent of the estimated amount of the cost of such assessable improvements which are to be specially assessed against the land and real estate to be specially benefited thereby , as shown in tl)e estimates of the engineer for the district referred to in subsection (2) . The amount of such assessment bonds for any assessable improvement to be issued, after the confirmation of the preliminary assessment roll provided for in subsection (10) , including any assessment bonds theretofore issued, shall not exceed the amount of special assessments actually confirmed and levied by the district board as provided in subsection (10). (b) Such assessment bonds shall be payable from the proceeds of the special assessments levied for the assessable improvement for which such assessment bonds are issued; provided , however, that any district may pledge the full faith and credit of such district for the payment of the principal of and interest on such assessment bonds if the issuance of such assessment bonds shall be approved by the qualified electors who are freeholders residing in said district in the manner provided in the constitution and statutes of Florida. (7) After the passage of the resolution authorizing the construction or reconstruction of assessable improvements has been confirmed as provided in subsection (4), the district may publish at least once in a newspaper published in the county and circulating in the district, or post in the manner provided in s. 153.56 if there be no such newspaper, a notice calling for sealed bids to be received by the district board on a date not earlier than 15 days from the first publication for the construction of the work, unless in the initial resolution the district board shall have declared its intention to have the work done by district forces without contract. The notice shall refer in general terms to the extent and nature of the improvement or improvements and may identify the same by the short designation indicated in the initial resolution F.S. 1987 and by reference to the plans and specifications on file. If the initial resolution shall have given two or more alternative descriptions of the assessable improvements as to its material, nature, character, and size, and if the district board shall not have theretofore determined upon a definite description , the notice shall call for bids upon each of such descriptions . Bids may be requested for the work as a whole or for any part thereof separately and bids may be asked for any one or more of such assessable improvements authorized by the same or different resolutions , but any bid covering work upon more than one improvement shall be in such form as to permit a separation of cost as to each improvement. The notice shall require bidders to file with their bids either a certified check drawn upon an incorporated bank or trust company in such amount or percentage of their respective bids, as the district board shall deem advisable , or a bid bond in like amount with corporate surety satisfactory to the district board to insure the execution of a contract to carry out the work in accordance with such plans and specifications and insure the filing at the making of such contract , of a bond in the amount of the contract price with corporate surety satisfactory to the district conditioned for the performance of the work in accordance with such contract. The district board shall have the right to reject any or all bids, and if all bids are rejected the district board may readvertise or may determine to do the work by the district forces without contract. (8) Promptly after the completion of the work, the engineer for the district, who is hereby designated as the official of the district to make the preliminary assessment of benefits from assessable improvements, shall prepare a preliminary assessment roll and file the same with the district clerk which roll shall contain the following : (a) A description of abutting lots and parcels of land or lands within the district which will benefit from such assessable improvements and the amount of such benefits to each such lot or parcel of land. Such lots and parcels shall include the property of the county and any school district or other political subdivision. There shall also be given the name of the owner of record of each lot or parcel where practicable, and in all cases there shall be given a statement of the number of feet of property so abutting, which number of feet shall be known as the frontage. (b) The total cost of the improvement and the amount of incidental expense. (9) The preliminary roll shall be advisory only and shall be subject to the action of the district board as hereinafter provided . Upon the filing with the district clerk of the preliminary assessment roll , the district clerk shall publish at least once in a newspaper published in the county, and circulating in the district, or if there be no such newspaper, post in the manner provided in s. 153.56, a notice stating that at a meeting of the district board to be held on a certain day and hour, not less than 15 days from the date of such publication or posting, which meeting may be a regular, adjourned or special meeting , all interested persons may appear and file written objections to the confirmation of such roll. Such notice shall state the class of the assessable improve- 796 F.S. 1987 WATER AND SEWER SYSTEMS ments and the location thereof by terminal points and route . (1 0) At the time and place stated in such notice, the district board shall meet and receive the objections in writing of all interested persons as stated in such notice. The district board may adjourn the hearing from time to time. After the completion thereof, the district board shall either annul or sustain or modify in whole or in part the preliminary assessment as indicated on such roll , either by confirming the preliminary assessment against any or all lots or parcels described therein or by canceling , increasing , or reducing the same, according to the special benefits which the district board decided each such lot or parcel has received or will receive on account of such improvement. If any property which may be chargeable under this section shall have been omitted from the preliminary roll or if the preliminary assessment shall not have been made against it, the board may place on such roll an apportionment to such property. The district board shall not confirm any assessment in excess of the special benefits to the property assessed, and the assessments so confirmed shall be in proportion to the special benefits . Forthwith after such confirmation, such assessment roll shall be delivered to the district clerk . The assessment so made shall be final and conclusive as to each lot or parcel assessed unless proper steps be taken within 30 days in a court of competent jurisdiction to secure relief. If the assessment against any property shall be sustained or reduced or abated by the court, the district clerk shall note that fact on the assessment roll opposite the description of the property affected thereby. The amount of the special assessment against any lot or parcel which may be reduced or abated by the court, unless the assessment upon the entire district be reduced or abated , or the amount by which such assessment is so reduced, may by resolution of the district board be made chargeable against the district at large; or, at the discretion of the district board, a new assessment roll may be prepared and confirmed in the manner hereinabove provided for the preparation and confirmation of the original assessment roll. (11 )(a) Any assessment may be paid at the office of the district clerk within 60 days after the confirmation thereof, without interest. Thereafter all assessments shall be payable in equal installments, with interest at not exceeding 8 percent per year, or, if bonds are issued pursuant to this chapter, at a rate not to exceed 1 percent above the rate of interest at which the improvement bonds authorized pursuant to this chapter and used for improvements are sold, from the expiration of said 60 days in each of the succeeding number of years which the district board shall determine by resolution , not exceeding 20; however, the district board may provide that any assessment may be paid at any time before due, together with interest accrued thereon to the date of payment, if such prior payment shall be permitted by the proceedings authorizing any assessment bonds or other obligations for the payment of which such special assessments have been pledged . (b) All such special assessments shall be collected by the tax collector of the county in which the district is located at the same time as the ad valorem taxes of the Ch. 153 district and general county taxes are collected by the tax collector of such county , and the district shall certify to the county tax collector in each year a list of all such special assessments and a description of and name of the owners of the properties against which such special assessments have been levied and the amounts due thereon in such year, and interest thereon , and any deficiencies for prior years . (c) All assessments shall constitute a lien upon the property so assessed from the date of confirmation of the resolution ordering the improvement, of the same nature and to the same extent as the lien for general county taxes falling due in the same year or years in which such assessments or installments thereof fall due, and any assessment or installment not paid when due shall be collectible with such interest and with a reasonable attorney's fee and costs , but without penalties, by the district by proceedings in a court of equity to foreclose the lien of assessments as a lien for mortgages is or may be foreclosed under the laws of the state; provided that any such proceedings to foreclose shall embrace all installments of principal remaining unpaid with accrued interest thereon, which installments shall , by virtue of the institution of such proceedings , immediately become due and payable. (d) Nevertheless, if prior to any sale of the property under decree of foreclosure in such proceedings , payment be made of the installment or installments which are shown to be due under the provisions of the resolution passed pursuant to subsection (1 0) , and by this subsection and all costs including interest and attorney 's fee , such payment shall have the effect of restoring the remaining installments to their original maturities as provided by the resolution passed pursuant to this subsection and the proceedings shall be dismissed . (e) It shall be the duty of the district to enforce the prompt collection of assessment by the means herein provided , and such duty may be enforced at the suit of any holder of bonds issued under this law in a court of competent jurisdiction by mandamus or other appropriate proceedings or action. (f) Not later than 30 days after the annual installments are due and payable, it shall be the duty of the district board to direct the attorney or attorneys whom the district board shall then designate, to institute action within 2 months after such direction to enforce the collection of all special assessments for assessable improvements made under this section and remaining due and unpaid at the time of such direction. Such action shall be prosecuted in the manner and under the conditions in and under which mortgages are foreclosed under the laws of the state. (g) It shall be lawful to join in one action the collection of assessments against any or all property assessed by virtue of the same assessment roll unless the court shall deem such joinder prejudicial to the interest of any defendant. The court shall allow a reasonable attorney's fee for the attorney or attorneys of the district, and the same shall be collectible as a part of or in addition to the costs of the action. (h) At the sale pursuant to decree in any such action , the district may be a purchaser to the same extent as an individual person or corporation, except that the 797 Ch. 153 WATER AND SEWER SYSTEMS part of the purchase price represented by the assessments sued upon and the interest thereon need not be paid in cash . Property so acquired by a district may be sold or otherwise disposed of , the proceeds of such disposition to be placed in the fund provided by subsection (1); provided , however, that no sale or other disposition thereof shall be made unless the notice calling for bids therefor to be received at a stated time and place shall have been published in a newspaper published in the county and circulating in the district, or posted in the manner provided ins. 153.56 if there be no such newspaper , at least 20 days prior to such disposition . (12) All assessments and charges made under the provisions of this section for the payment of all or any part of the cost of any assessable improvements for which assessment bonds shall have been issued under the provisions of this law, or which have been pledged as additional security for any other bonds or obligations issued under this law, shall be used only for the payment of principal of or interest on such assessment bonds or other bonds or obligations . (13) The county in which the district is located and each school district and other political subdivision wholly or partly within the district shall possess the same power and be subject to the same duties and liabilities in respect of assessment under this section affecting the real estate of such county, school district, or other political subdivision which private owners of real estate possess or are subject hereunder; and such real estate of any such county, school district, and political subdivision shall be subject to liens for said assessments in all cases where the same property would be subject to such liens had it at the time the lien attached been owned by a private owner. (14) If any special assessment made under the provisions of this chapter to defray the whole or any part of the expense of any such improvement shall be deemed by the district board to be inadequate to meet the obligation owed to bondholders , the district board may adjust the duration of and the interest penalty on installment payments of the assessment so that payments of special assessments shall be sufficient to satisfy the contractual obligation owed by the district to bondholders. However, such adjustment shall not have the effect of increasing the special assessment of any property , including the effect of increasing the amount of assessment of any property in proportion to the amount of benefits conferred on that property, nor shall such adjustment increase the interest rate or the installment payment period beyond the interest rate and payment period set forth in paragraph (11)(a) . Further, the district board , in adjusting the interest rates and the period of payment of assessments , shall follow the provisions of this section providing for notice and hearing to interested persons and providing for passage of resolutions establishing special assessments. History.-s. 24, ch. 59-466; s. 6, ch. 73-302; s. 1, ch. 82-14; s. 8, ch. 82-195. 153.74 Issuance of certificates of indebtedness based on assessments for assessable improvements. (1) The district board may, after any assessments for assessable improvements are made, determined and confirmed as provided in s. 153.73, issue certifi- F.S. 1987 cates of indebtedness for the amount so assessed against the abutting property or property otherwise benefited , as the case may be, and separate certificates shall be issued against each part or parcel of land assessed , which certificates shall state the general nature of the improvement for which the said assessment is made. Said certificates shall be payable in annual installments in accordance with the installments of the special assessments for which they are issued . The district board may determine the interest to be borne by such certificates at a rate no greater than 7.5 percent per annum , and may sell such certificates at either private or publ ic sale at not exceeding par and accrued interest and determine the form, manner of execution and other details of such certificates . Such certificates shall recite that they are payable only from the special assessments levied and collected from the part or parcel of land against which they are issued . The proceeds of such certificates may be pledged for the payment of principal of and interest on any revenue bonds or general obligation bonds issued to finance in whole or in part such assessable improvements, or, if not so pledged , may be used to pay the cost or part of the cost of such assessable improvements. (2) The district may also issue assessment bonds or other obligations payable from a special fund into which such certificates of indebtedness referred to in the preceding subsection may be deposited ; or, if such certificates of indebtedness have not been issued, the district may assign to such special fund for the benefit of the holders of such assessment bonds or other obligations , or to a trustee for such bondholders, the assessment liens provided for in s. 153.73(1 0) , unless such certificates of indebtedness or assessment liens have been theretofore pledged for any bonds or other obligations authorized hereunder. In the event of the creation of such special fund and the issuance of such assessment bonds or other obligations, the proceeds of such certificates of indebtedness or assessment liens deposited therein shall be used only for the payment of the assessment bonds or other obligations issued as provided in this section. The district is hereby authorized to covenant with the holders of such assessment bonds or other obligations that it will diligently and faithfully enforce and collect all the special assessments and interest and penalties thereon for which such certificates of indebtedness or assessment liens have been deposited in or assigned to such fund , and to foreclose such assessment liens so assigned to such special fund or represented by the certificates of indebtedness deposited in said special fund , after such assessment liens have become delinquent and deposit the proceeds derived from such foreclosure , including interest and penalties , in such special fund , and to further make any other necessary covenants deemed necessary or advisable in order to properly secure the holders of such assessment bonds or other obligations. (3) The assessment bonds or other obligations issued pursuant to this section shall have such dates of issue and maturity as shall be deemed advisable by the district board ; provided , however, that the maturities of such assessment bonds or other obligation shall not be more than 2 years after the due date of the last install- 798 F.S. 1987 WATER AND SEWER SYSTEMS ment which will be payable on any of the special assessments for which such assessment liens, or the certificates of indebtedness representing such assessment liens, are assigned to or deposited in such special fund. (4) Such assessment bonds or other obligations issued under this section shall bear interest at not exceeding 7.5 percent per annum, shall be executed, shall have such provisions for redemption prior to maturity, shall be sold in the manner and be subject to all of the applicable provisions contained in s. 153.63 for revenue bonds , except as the same are inconsistent with the provisions of this section. (5) All assessment bonds or other obligations issued under the provisions of this law, except certificates of indebtedness issued against separate parcels of land as provided in this section, shall be and constitute and have all the qualities and incidents of negotiable instruments under the law merchant and the Negotiable Instruments Law of the state . History.-s. 25, ch. 59-466; s. 7, ch. 73-302. 153.75 Annual reports of district board.- The district board shall cause to be made at least once each year a comprehensive report of its water system or sewer system or both including all matters relating to rates , revenues, expenses of maintenance, repair and operation and renewals and capital replacements , principal and interest requirements and the status of all funds and accounts. Copies of such report shall be filed with the district clerk and shall be open to public inspection . History.-s. 26, ch . 59-466. 153.76 Exemption from taxation.-As the exercise of the powers conferred by this law constitutes the performance of essential public functions and as any water system or sewer system or both constructed under the provisions of this law constitute public property used for public purposes such districts and all properties, revenues, or other assets thereof, and all bonds issued hereunder and the interest thereon, shall be exempt from all taxation by the state , or any political subdivision , agency or instrumentality thereof . History.-s. 27, ch . 59-466. 153.77 District bonds as securities for public bodies.-AII revenue bonds , general obligation bonds, or assessment bonds issued pursuant to this law shall be and constitute legal investments for state, county, municipal, and all other public funds and for banks, savings banks, insurance companies, executors, administrators, trustees, and all other fiduciaries and shall also be and constitute securities eligible as collateral security for all state, county, municipal, or other public funds, subject to the restrictions and limitations of chapters 18, 136, 237, 518 , 655, 657, 658, and 660 through 665. History.-s. 28, ch . 59-466; s. 64, ch . 81-259. 153.78 Bonds as payment for services.-Any district is authorized to enter into agreements for the delivery of any revenue bonds , general obligation bonds or assessment bonds at one time or from time to time as full or partial payment for the services of any engineer or work done by any contractor who may have been retained or hired or been awarded a contract for the con- Ch. 153 struction of all or any part of a water system or sewer system ; provided, however, that any such bonds so delivered for payment of such services or work performed shall have been authorized and issued in the manner provided in this law and shall otherwise conform to the provisions hereof. History.-s. 29, ch. 59-466. 153.79 Contracts for construction of improvements, sealed bids.-AII contracts let, awarded or entered into by the district for the construction, reconstruction or acquisition or improvement of a water system or a sewer system or both or any part thereof, if the amount thereof shall exceed $1,000, shall be awarded only after public advertisement and call for sealed bids therefor, in a newspaper published in the county circulating in the district, or, if there be no such newspaper, then in a newspaper published in the state and circulating in the district, such advertisement to be published at least once at least 3 weeks before the date set for the receipt of such bids . Such advertisements for bids in addition to the other necessary and pertinent matter shall state in general terms the nature and description of the improvement or improvements to be undertaken and shall state that detailed plans and specifications for such work are on file for inspection in the office of the district clerk and copies thereof shall be furnished to any interested party upon payment of reasonable charges to reimburse the district for its expenses in providing such copies . The award shall be made to the responsible and competent bidder or bidders who shall offer to undertake the improvements at the lowest cost to the district and such bidder or bidders shall be required to file bond for the full and faithful performance of such work and the execution of any such contract in such amount as the district board shall determine, and in all other respects the letting of such construction contracts shall comply with applicable provisions of the general laws relating to the letting of public contracts. Nothing in this section shall be deemed to prevent the district from hiring or retaining such consulting engineers , attorneys, financial experts or other technicians as it shall determine, in its discretion , or from undertaking any construction work with its own resources, without any such public advertisement. History.-s. 30, ch. 59-466. 153.80 Consolidation of systems.-Any water system or sewer system of a district may be combined into a single consolidated system for purposes of financing or of operation and administration, or both . History.-s. 31 , ch . 59-466. 153.81 Ad valorem maintenance tax.-ln addition to the ad valorem taxes authorized to be levied to pay the principal of and interest on general obligation bonds, or as additional security for revenue bonds or assessment bonds, any district is authorized to levy a special ad valorem maintenance tax of a sufficient number of mills upon the dollar of assessed valuation of property subject to taxation in the district to pay for the maintenance and operation and other corporate rurroses of said district; provided, however, that such special maintenance tax shall in no event exceed 5 mills during any 799 Ch. 153 WATER AND SEWER SYSTEMS one year. Such special maintenance tax shall be levied and collected in the manner provided herein for ad valorem taxes levied and collected for debt service on bonds issued pursuant to this law. Hlstory.-s. 32. ch . 59-466. 153.82 Handling of taxes and special assessments, district treasurer.-AII ad valorem taxes or special assessments levied and collected in any district in the manner provided herein shall when received be paid over by the proper officials of the county in which the district is located to the treasurer of the district to be applied as provided in this law and in the proceedings authorizing the issuance of any bonds or other obligations pursuant to this law. Hlstory.-s. 33, ch. 59- 466. 153.83 Free water and sewer services prohibited. -The same rates , fees and charges shall be fixed and collected from any county, school district or other political subdivision using the services and facilities of the water system or sewer system , or both , as are fixed and collected from other users of such facilities in the same class . No free water or sewer services shall be rendered by the district and no discrimination shall exist in the fees, rates and charges for users of the same class . History.- s. 34, ch. 59-466. 153.84 Contracts enforceable by bondholders.Any contract entered into by any district shall be deemed to have been made for the benefit of any holders of bonds issued pursuant to this law to the extent necessary, and the terms of any such contract shall be enforceable by such bondholders in any appropriate legal proceeding . Any such contract if made with another public body or municipality may be enforceable without the requirement of formal consideration. History.-s . 35, ch. 59-466. 153.85 Conveyance of property without consideration.-Any municipality or political subdivision is authorized to sell , lease, grant or convey any real or personal property to any district and any such sale, grant, lease or conveyance may be made without formal consideration . F.S. 1987 153.86 District approval of construction of water and sewage facilities.-No sewage disposal plant or other facilities for the collection and treatment of sewage or any water treatment plant or other facilities for the supply and distribution of water, shall be constructed within any district unless the district board shall give its consent thereto and approve the plans and specifications therefor; subject , however, to the terms and provisions of any resolution authorizing any bonds and agreements with bondholders. Hlstory.-s. 37, ch. 59-466. 153.87 Mortgage or sale by board of district property prohibited; rights of bondholders protected.-No district board shall have power to mortgage, pledge, encumber, sell or otherwise convey all or any part of any water system or sewer system, or both, except that the district board may dispose of any part of such system or systems as may be no longer necessary for the purposes of the district. The provisions of this section shall be deemed to constitute a contract with all bondholders. All district property shall be exempt from levy and sale by virtue of an execution and no execution or other judicial process shall issue against such property nor shall any judgment against a district be a charge or lien on its property or revenues ; provided , that nothing herein contained shall apply to or limit the rights of bondholders to pursue any remedy for the enforcement of any lien or pledge given by a district on revenues derived from the operation of any water system or sewer system, or both . History.-s. 38. ch. 59-466. cf.-s. 189.30 Purchase or sale of a water or sewer utility. 153.88 Construction of law.(1) The provisions of this law shall be liberally construed to effect its purposes and shall be deemed cumulative, supplemental and alternative authority for the exercise of the powers provided herein. The exercise of the powers provided in this law and the issuance of bonds or other obligations hereunder shall not be subject to the limitations or provisions of any other law or laws except as expressly provided herein . (2) Nothing herein contained shall be construed to affect any local or special act in force and effect on June 19, 1959. History.-s. 36, ch. 59-466. History.-ss. 39, 41 , ch. 59-466. 800