§ 30-349. Annual installment taxes.

(a)

The board shall annually determine, order and levy the annual installment of the total taxes which are levied under § 298.36, F.S. which shall be due and be collected during each year that county taxes are due and collected and said annual installment and levy shall be evidenced to and certified by the board not later than August thirty-first of each year to the Broward County Tax Assessor. Said tax shall be entered by the county tax assessor on the county tax rolls and shall be collected by the Broward County tax collector in the same manner and same time as county taxes and the proceeds thereof paid to the district. The tax shall be a lien until paid on the property against which assessed and enforceable in like manner as county taxes.

(b)

In the alternative, the board may by resolution determine the amount of taxes as provided by § 298.37, F.S. and thereafter the annual installments shall be levied, collected and enforced as provided in Chapter 298, F.S.

(Sp. Acts, Ch. 71-580, § 37)