No special assessments shall be made under this subchapter against the property of the United States, nor against the State of Florida, in respect of any lands or real property held by them for public purposes. Any political subdivision or taxing district of the State of Florida owning real estate within the city may be assessed for any benefits to the property and shall be chargeable with notice of the assessment herein provided in the same manner as other persons. In addition to the notices required hereby, the City Clerk shall, at least ten days prior to the date of hearing on confirmation of the assessment list, send a copy of the notice by registered or certified mail to the Clerk of the County or to the governing authority, as the case may be, of the county, district, or political subdivision or taxing district, but failure to mail the notices or any irregularities therein shall not affect the validity of the assessment. The assessment shall be entered upon the assessment list, and it shall be the duty of the governing authority of the county, district, political subdivision, or taxing district to pay the same out of any funds available for that purpose, or in the event that there be no funds available therefor, to levy and collect a sufficient amount at the next annual levy to pay the amount of the assessment, and the assessments shall not be a lien on the property nor shall the provisions of this subchapter authorizing the sale of property for unpaid special assessments be applicable thereto, but the lien may be enforced by appropriate action against the taxing division.
(Special Acts, Ch. 57-1754, § 193; Ch. 61-2712, § 30) ('58 Code, § 45.140)