The District annually levies and collects from property owners within its boundaries both a bond debt service assessment and an O&M assessment, as authorized by Chapter 190, Florida Statutes. The bond debt service assessment helps amortize the District’s Series 2018 Bonds. The O&M assessment funds the District’s annual O&M activities. Assessments for platted lots are collected on the Polk County tax bill. Chapter 197, Florida Statutes, provides a mechanism pursuant to which such special assessments may be placed on the tax roll and collected by the local tax collector. The District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose.
Fiscal Year 2020
Fiscal Year 2019