The 2023 Florida Statutes (including Special Session C)

Title XXI
DRAINAGE

Chapter 298
DRAINAGE AND WATER CONTROL

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F.S. 298.41

298.41 Taxes and costs a lien on land against which taxes levied; subdistricts.—

(1) All drainage taxes provided for in this chapter, together with all penalties for default in payment of the same, all costs in collecting the same, including a reasonable attorney’s fee fixed by the court and taxed as costs in the action brought to enforce payment, shall, from the date of assessment thereof until paid, constitute a lien of equal dignity with the liens for state and county taxes, and other taxes of equal dignity with state and county taxes, upon all the lands against which such taxes shall be levied as is provided in this chapter.

(2) If any district, organized or established under the provisions of this chapter, shall be within the boundaries of a district theretofore established under the laws of this state, the district last organized and established shall be designated as a subdistrict, and the lien for taxes assessed or levied for the purpose of such subdistrict, with the penalties for default in the payment thereof and all costs incurred, shall be a lien of equal dignity with the lien for drainage taxes assessed or levied for the district first established. A sale of any of the lands within a district for state and county or other taxes shall not operate to relieve or release the lands so sold from the lien for subsequent installments of drainage taxes, which lien may be enforced as against such lands as though no such sale thereof had been made.

History.—s. 22, ch. 6458, 1913; RGS 1119; s. 1, ch. 9129, 1923; s. 2, ch. 12040, 1927; CGL 1472; s. 18, ch. 72-291; s. 19, ch. 79-5.

F.S. 298.41 on Google Scholar

F.S. 298.41 on Casetext

Amendments to 298.41

Arrestable Offenses / Crimes under Fla. Stat. 298.41

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 298.41.

Annotations, Discussions, Cases:

Cases from cite.case.law:

BLUE SKY ENTERTAINMENT, INC. F. v. TOWN OF GARDINER,, 711 F. Supp. 678 (N.D.N.Y. 1989)

. . . . § 298.41 et seq. (regarding liability insurance for air taxi operators). . . .

UNITED STATES v. J. FAUST,, 850 F.2d 575 (9th Cir. 1988)

. . . . § 298.41(b) (1987) (authorizing Secretary of Transportation to seize and foreclose vessels in event . . .

In N- CASES, 517 F. Supp. 816 (D.P.R. 1981)

. . . In this respect 14 CFR 298.41(b) thereof states: “Each certificate of insurance, and each endorsement . . . provides insurers with a standard certificate of insurance referred to as Form 257 (see footnote 7,14 CFR 298.41 . . . See also footnote 7, 14 CFR 298.41(b). . . .

NATIONAL AVIATION UNDERWRITERS, INC. a a v. ALTUS FLYING SERVICE, INC. a O. R. Jr. C. V. a E., 555 F.2d 778 (10th Cir. 1977)

. . . . § 298.41 (1972), and cases rejecting policy defenses where insurance is required for the protection . . .

WARE, v. CITY OF MIAMI, C. WILLIS v. CITY OF MIAMI, M. MORGAN, v. CITY OF MIAMI,, 132 So. 2d 446 (Fla. Dist. Ct. App. 1961)

. . . those contained in § 95.02, Fla.Stat., F.S.A., were not applicable in the face of the provision of § 298.41 . . .

ARLINGTON TRUST COMPANY, INCORPORATED, ASSIGNEE OF LEYDE LEYDE, A PARTNERSHIP v. THE UNITED STATES GLEN W. LEYDE v. THE UNITED STATES BERKELEY STEEL CONSTRUCTION COMPANY, THIRD PARTY DEFENDANT, 134 Ct. Cl. 251 (Ct. Cl. 1956)

. . . Beg. 2624), which provided: § 298.41 Afproved forms. . . .

KOSTECOS, v. H. JOHNSON, Jr., 85 So. 2d 594 (Fla. 1956)

. . . See Section 298.41, Florida Statutes, F.S.A.; Sections 19 and 21, Chapter 22079, Laws of Florida 1943 . . .

BALDWIN DRAINAGE DIST. v. BROWN, 165 F.2d 260 (5th Cir. 1948)

. . . Sec. 298.41, the drainage-tax lien was placed on a parity with state and county tax liens. . . .

UNITED STATES v. CERTAIN LANDS, 70 F. Supp. 434 (S.D. Fla. 1947)

. . . . § 298.41, the drainage tax lien was placed on a parity with state and county tax liens. . . . The 1927 Amendment, Laws 1927, c. 12040, § 2, F.S.A. § 298.41, placed drainage taxes on a parity with . . .

BOSTWICK v. BALDWIN DRAINAGE DIST., 152 F.2d 1 (5th Cir. 1945)

. . . . § 298.41, the drainage-tax lien was placed on a parity with state and county tax liens. . . .

FANNIE B. MARSH v. W. E. DUNWODY,, 154 Fla. 738 (Fla. 1944)

. . . See Sec. 298.41 Florida Statutes, 1941. . . .

IDEAL FARMS DRAINAGE DISTRICT, a L. D. v. CERTAIN LANDS IN SAID DISTRICT MAURICE MOUNTZ, L. J. MOUNTZ,, 154 Fla. 554 (Fla. 1944)

. . . Section 298.41, supra, in part, provides: “298.41.. . . . Section 298.41, supra, provides that all drainage taxes provided for by .this Chapter (6458) “shall from . . . See Section 298.41, supra, We are committed to the rule that if the courts can by any fair, strict or . . . These taxes, under the provisions of Section 298.41, were made liens upon all lands of the drainage district . . .

TRUSTEES OF INTERNAL IMPROVEMENT FUND OF FLORIDA v. SOUTHWEST TAMPA STORM SEWER DRAINAGE DIST., 142 F.2d 637 (5th Cir. 1944)

. . . . § 298.41, made drainage taxes of equal dignity with state and county taxes. . . .

BALDWIN DRAINAGE DISTRICT, a v. MACCLENNY TURPENTINE COMPANY,, 154 Fla. 525 (Fla. 1944)

. . . purposes prior to the enactment of Chapter 12040, Laws of Florida, Acts of 1927, F.S.A., Sec. 298.38, 298.41 . . . Sec. 298.41. (Italics supplied.) . . .

STATE OF FLORIDA, THE SEVERAL PROPERTY OWNERS AND TAXPAYERS OF SOUTH TAMPA FARMS DRAINAGE DISTRICT, v. L. D. PATTERSON,, 152 Fla. 249 (Fla. 1942)

. . . Sec. 298.41, formerly Sec. 22, Chap. 6458, Laws of Florida, 1913, as amended by Chap. 9129, Acts of 1923 . . .

v., 26 F. 57 (C.C.E.D. Va. 1882)

. . . of defendants due the third day of October, 1882, for $280.22, and a further claim not yet due of $298.41 . . .