After the lists of lands, with the assessed benefits and the decree and judgment of
court, have been filed in the office of the clerk of the circuit court as provided
in section 30-184, then the board shall, without any unnecessary delay, levy a tax of such portion
of said benefits, on all lands in the district to which benefits have been assessed,
as may be found necessary by the board of supervisors to pay the costs of the completion
of the proposed works and improvements, as shown in said plan of reclamation and in
carrying out the objects of said district; and, in addition thereto, ten (10) per
cent of said total amount for emergencies. The said tax shall be apportioned to, and
levied on, each tract of land in said district in proportion to the benefits assessed,
and not to excess thereof; and in case bonds are issued, as provided in this article,
a tax shall be levied in a sum not less than an amount ninety (90) per cent of which
shall be equal to the principal of said bonds. The amount of bonds to be issued for
paying the cost of the works as set forth in the plan of reclamation shall be ascertained
and determined by the board, provided, however, that the total amount of all bonds
to be issued by the district shall in no case exceed ninety (90) per cent of the benefits
assessed upon the lands of the district. The amount of the interest (as estimated
by said board), which will accrue on such bonds, shall be included and added to the
said tax, but the interest to accrue on account of the issuing of said bonds shall
not be construed as a part of the costs of construction in determining whether or
not the expenses and costs of making said improvements are equal to, or in excess
of, the benefits assessed. The secretary of the board of supervisors, as soon as said
total tax is levied, shall, at the expense of the district, prepare a list of all
taxes levied, in the form of a well bound book which book shall be endorsed and named
"Drainage Tax Record of Coral Springs Improvement District, Broward County, Florida,"
which endorsement shall be printed or written at the top of each page in said book,
and shall be signed and certified by the president and secretary of the board, attested
by the seal of the district, and the same shall thereafter become a permanent record
in the office of said secretary.
