This bill amends the existing legislation governing the Central Broward Water Control District in Broward County, specifically chapter 98-501, Laws of Florida. The key changes include the revision of the maximum rate of ad valorem tax that the district may levy, which is now set at 1 mill per dollar of taxable valuation, down from the previous limit of 5 mills. Additionally, the bill removes the restriction that allowed the district to levy taxes only on land, now permitting taxation on improvements as well.

The bill also outlines the process for the board of commissioners to certify necessary taxes to the Property Appraiser of Broward County, ensuring these taxes are placed on the tax rolls and collected by the Revenue Collector. The effective date for this act is set for January 1, 2027.