Florida Statutes
Fla. Stat. § 129.04 (2025)
Fiscal year.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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129.04 Fiscal year.—The fiscal year of each county of the state shall commence on October 1, and end on September 30 of each year, and whenever the word “year” appears in this chapter, it shall be construed as meaning the fiscal year as hereby established.
History.—s. 4, ch. 6814, 1915; RGS 1527; CGL 2305.
Notes of Decisions
Cited in 2
cases, 1998–1999 · leading case: Collier Cnty. v. State, 733 So. 2d 1012 (Fla. 1999).
Collier Cnty. v. State, 733 So. 2d 1012 (Fla. 1999). “See § 129.04, Fla. Stat. (1997). However, because of the valuation scheme imposed by the Legislature, property improvements substantially completed after October 1 incur no ad valorem taxes on the improved value for the balance of the fiscal year.”
Escambia Cnty. v. Bell, 717 So. 2d 85 (Fla. 1st DCA 1998). “…NOTES [1] By statute, county budgets are based on a fiscal year that runs from October 1 through September 30. § 129.04, Fla. Stat.”
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