LAWS OF FLORIDA, AFTER FAILING TO EXERCISE SUCH POWERS OF TAXATION?
Your letter states that the Board of Commissioners of the Highlands County Hospital District has, pursuant to s 155.40, F.S. (1984 Supp.), entered into a lease with a private, not-for-profit corporation for the operation and maintenance of the hospital previously established, operated and maintained by the hospital district. During the term of the lease with the private corporation, the board anticipates that it may not be necessary to annually levy a tax for purposes of the district. You question whether the authority of the board of commissioners to levy a tax pursuant to s 26, Ch. 61-2232, Laws of Florida, as amended by s 26, Ch. 81-384, Laws of Florida, would be restricted or limited for any year subsequent to a year during which it does not exercise its taxing powers. Chapter 61-2232, Laws of Florida, creates and incorporates the Highlands County Hospital District as a special tax district. Pursuant to s 26, Ch. 81-384, Laws of Florida, amending Ch. 61-2232. The board of commissio
