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2003 Florida Statutes
Benefits to rights-of-way.
373.516 Benefits to rights-of-way.--The governing board of the district shall assess benefits to rights-of-way of railroads and other public service corporations in like manner as for other property, and the imposition and collection of said tax shall be in like manner as is provided with respect to other property, except that the basis of value of railroad rights-of-way for assessment purposes is hereby fixed at $4,000 per mile without reference to number of tracks, or other facilities thereon, and the governing board of the district shall furnish the property appraiser of the county in which such rights-of-way is located a description thereof, the number of miles in length and the tax rate on value-benefit basis to be applied in assessing district taxes against said rights-of-way.
History.--s. 22, ch. 25209, 1949; s. 25, ch. 73-190; s. 1, ch. 77-102.
Note.--Former s. 378.22.