As the exercise of the powers conferred by this article constitute the performance
of essential public functions, and as the projects of the district will constitute
public property used for public purposes, all assets and properties of the district,
and all bonds issued hereunder and interest paid thereon, and all fees, charges and
other revenues derived by the district from the projects provided by this article
shall be exempt from all taxes by the state or by any political subdivision, agency
or instrumentality thereof; provided, however, that nothing in this article shall
be deemed to exempt from taxation any property, project, facility, business activity
or enterprise that cannot validly be undertaken as a public function by special taxing
districts or other public bodies under the laws and Constitution of Florida; and further,
that nothing in this article shall be deemed to exempt any property, project, facility
or business activity or enterprise of the district, or revenues derived therefrom,
which would be subject to taxation under the general laws of Florida if such property,
project or facility were owned or undertaken by a municipal corporation.
(Sp. Acts, Ch. 70-617, § 41)
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