Florida Statute 159.31 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XI
COUNTY ORGANIZATION AND INTERGOVERNMENTAL RELATIONS

Chapter 159
BOND FINANCING

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F.S. 159.31

159.31 Tax exemption.—The exercise of the powers granted by this part in all respects will be for the benefit of the people of the state, for the increase of their industry and prosperity, for the improvement of their health and living conditions, and for the provision of gainful employment and will constitute the performance of essential public functions. The local agency shall not be required to pay any taxes on any project or any other property owned by the local agency under the provisions of this part or upon the income therefrom. The bonds issued under the provisions of this part, their transfer, and the income therefrom (including any profit made on the sale thereof), and all notes, mortgages, security agreements, letters of credit, or other instruments which arise out of or are given to secure the repayment of bonds issued in connection with a project financed under this part, shall at all times be free from taxation by the state or any local unit, political subdivision, or other instrumentality of the state. Nothing in this section, however, shall be construed as exempting from taxation or assessments the leasehold interest of a lessee in any project or any other property or interest owned by the lessee. The exemption granted by this section shall not be applicable to any tax imposed by chapter 220 on interest, income, or profits on debt obligations owned by corporations.

History.—s. 7, ch. 69-104; s. 3, ch. 73-327; s. 6, ch. 80-287; s. 20, ch. 86-152.

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Amendments to 159.31

Arrestable Offenses / Crimes under Fla. Stat. 159.31

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 159.31.

Annotations, Discussions, Cases:

Cases Citing Statute 159.31

Total Results: 5

CAPFA Capital Corp. 2000A v. Donegan

Court: District Court of Appeal of Florida | Date Filed: 2006-04-13

Citation: 929 So. 2d 569, 2006 Fla. App. LEXIS 5450, 2006 WL 941755

Snippet: housing through various statutes, including sections 159.31[3] and 243.33[4] is without merit. The Legislature

Ago

Court: Florida Attorney General Reports | Date Filed: 1988-09-14

Snippet: exemptions enumerated in ss. 125.019,154.2331, 159.15, 159.31, 159.50, and 159.708, F.S.? 2. If such rents are

Dept. of Revenue v. First Union Nat. Bk.

Court: Supreme Court of Florida | Date Filed: 1987-09-24

Citation: 513 So. 2d 114, 12 Fla. L. Weekly 489, 1987 Fla. LEXIS 2717

Snippet: franchise tax, to wit: Sections 125.019, 159.15, 159.31, 159.50, 183.14, 215.76, 243.33, 315.11, 340.20

Oyer v. Boyer

Court: District Court of Appeal of Florida | Date Filed: 1980-05-07

Citation: 383 So. 2d 717

Snippet: awarding a total of $7,550.00 in attorney's fees and $159.31 in costs. REVERSED AND REMANDED. ANSTEAD and HERSEY

Harper v. Hoecherl

Court: Supreme Court of Florida | Date Filed: 1943-05-21

Citation: 14 So. 2d 179, 153 Fla. 29, 1943 Fla. LEXIS 541, 12 L.R.R.M. (BNA) 799

Snippet: Disputes and Collective Bargaining, Sec. 62, p. 159; 31 Am. Jur. Sec. 66, p. 864; 63 C. J. 688, 701; 10