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Florida Statute 161.40 | Lawyer Caselaw & Research
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The 2024 Florida Statutes

Title XI
COUNTY ORGANIZATION AND INTERGOVERNMENTAL RELATIONS
Chapter 161
BEACH AND SHORE PRESERVATION
View Entire Chapter
F.S. 161.40
161.40 Tax exemptions.All properties, revenues and other assets of the board of county commissioners acting as the beach and shore preservation authority, or of any of the districts created thereby, shall, by recognition of its essential public function, be exempt from all taxation by the state or any political subdivision, agency or instrumentality thereof. The exemption granted by this section shall not apply to any tax imposed by chapter 220 on interest, income, or profits on debt obligations owned by corporations.
History.s. 1, ch. 65-408; s. 51, ch. 89-356.

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Amendments to 161.40


Arrestable Offenses / Crimes under Fla. Stat. 161.40
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 161.40.



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