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Mr. Philip Perrey General Counsel West Coast Inland Navigation District Post Office Drawer 9480 Bradenton, Florida 34206

Dear Mr. Perrey:

On behalf of the West Coast Inland Navigation District, you ask substantially the following question:

Is the West Coast Inland Navigation District liable for increment tax increases pursuant to s. 163.340, F.S.?

In sum, I am of the opinion:

Inasmuch as the West Coast Inland Navigation District is a multi-county special district levying ad valorem taxes in more than one county, the district is not liable for payment of the tax increment proceeds to community…