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Mr. James L. Livingston Attorney for the Highlands County Hospital District 445 S. Commerce Avenue Post Office Box 1068 Sebring, Florida 33870

Dear Mr. Livingston:

This is in response to your request for an Attorney General's Opinion on substantially the following question:

IS THERE ANY LEGAL IMPEDIMENT OR RESTRICTION ON THE POWER OF THE BOARD OF COMMISSIONERS OF THE HIGHLANDS COUNTY HOSPITAL DISTRICT TO RESUME ITS POWER OF TAXATION PURSUANT TO s 26, CH. 61-2232, LAWS OF FLORIDA, AS AMENDED BY CH. 81-384, LAWS OF FLORIDA, AFTER FAILING TO EXERCISE SUCH POWERS OF TAXATION?

Your letter states that…