The bill amends chapter 2013-257 of the Laws of Florida, specifically concerning the North St. Lucie River Water Control District in St. Lucie County. It revises the maintenance tax assessments by increasing the maximum annual maintenance tax levy from $25 to $50 per acre. The new legal language stipulates that the maintenance tax must be equal and uniform across all assessed land, including tracts or parcels less than one acre. Additionally, any increase in the district's annual assessment rate is limited to a maximum of 10 percent compared to the prior year's rate.

Furthermore, the bill mandates a referendum to be conducted by the Supervisor of Elections of St. Lucie County by December 31, 2026. This referendum will allow landowners within the district to vote on whether to approve the increase in the maximum annual maintenance tax. The ballot will present the question of whether the tax should be raised to $50 per acre, with the stipulation that the amount levied cannot increase by more than 10 percent in any one year. The act will only take effect upon receiving majority approval from the landowners in the referendum.