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QUESTIONS: 1. Does the Department of Revenue have the authority to back assess for the nonrecurring 2-mill tax? 2. Is the authority to back assess for the nonrecurring 2-mill tax limited by any time period contained in s. 199.232(4), F.S., or elsewhere? 3. Is an obligation secured by a lien on a leasehold interest in government lands which was executed and recorded more than 3 years ago subject to taxation under either s. 199.042(2) or s. 199.052(7)(c), F.S., if enforcement is sought at a later date? 4. What measure of tax, if any, is to be imposed on those instruments which were executed and…