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The 2025 Florida Statutes
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F.S. 170.201170.201 Special assessments.—(1) In addition to other lawful authority to levy and collect special assessments, the governing body of a municipality may levy and collect special assessments to fund capital improvements and municipal services, including, but not limited to, fire protection, emergency medical services, garbage disposal, sewer improvement, street improvement, and parking facilities. Without limiting the foregoing, a municipality that has a population of fewer than 100 persons for the previous year’s taxing year may also levy and collect special assessments to fund special security and crime prevention services and facilities, including guard and gatehouse facilities for the current taxing year. However, if prior to the levy of the assessment, the cost of the services and facilities are funded by ad valorem taxes, the taxes shall be abated annually thereafter, in an amount equal to the full amount of the special assessment. The governing body of a municipality may apportion costs of such special assessments based on:(a) The front or square footage of each parcel of land; or (b) An alternative methodology, so long as the amount of the assessment for each parcel of land is not in excess of the proportional benefits as compared to other assessments on other parcels of land. (2) Property owned or occupied by a religious institution and used as a place of worship or education; by a public or private preschool, elementary school, middle school, or high school; or by a governmentally financed, insured, or subsidized housing facility that is used primarily for persons who are elderly or disabled shall be exempt from any special assessment levied by a municipality to fund any service if the municipality so desires. As used in this subsection, the term “religious institution” means any church, synagogue, or other established physical place for worship at which nonprofit religious services and activities are regularly conducted and carried on and the term “governmentally financed, insured, or subsidized housing facility” means a facility that is financed by a mortgage loan made or insured by the United States Department of Housing and Urban Development under s. 8, s. 202, s. 221(d)(3) or (4), s. 232, or s. 236 of the National Housing Act and is owned or operated by an entity that qualifies as an exempt charitable organization under s. 501(c)(3) of the Internal Revenue Code. As used in this subsection, the term “preschool” means any child care facility licensed under s. 402.305. History.—s. 30, ch. 96-324; s. 1, ch. 97-110; s. 5, ch. 98-167; s. 14, ch. 99-378; s. 26, ch. 2011-144; s. 1, ch. 2025-181.
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Annotations, Discussions, Cases:
Cases Citing Statute 170.201
Total Results: 7
971 So. 2d 803
District Court of Appeal of Florida | Filed: Aug 8, 2007 | Docket: 1446417
Cited 6 times | Published
City collected. They also sought to declare section 170.201, Florida Statutes, unconstitutional, to the
60 So. 3d 1016, 36 Fla. L. Weekly Supp. 174, 2011 Fla. LEXIS 952, 2011 WL 1496478
Supreme Court of Florida | Filed: Apr 21, 2011 | Docket: 60300038
Cited 3 times | Published
Number 11584 and the unconstitutionality of section 170.201. The trial court held the ordinance invalid
941 So. 2d 15, 2006 WL 2347005
District Court of Appeal of Florida | Filed: Nov 3, 2006 | Docket: 431798
Cited 1 times | Published
model of legislative clarity by any means. Section 170.201(2), Florida Statutes (2005), states that "property
760 So. 2d 998, 2000 WL 763620
District Court of Appeal of Florida | Filed: Jun 14, 2000 | Docket: 1324886
Cited 1 times | Published
Lastly, we reject the City's contention that section 170.201, Florida Statutes (1997), requires that the
211 So. 3d 230, 2017 WL 192013, 2017 Fla. App. LEXIS 452
District Court of Appeal of Florida | Filed: Jan 18, 2017 | Docket: 4569376
Published
facilities, including guard and gatehouse facilities.” § 170.201(1) Fla. Stat. (2011). This amendment was added
Florida Attorney General Reports | Filed: Sep 24, 2008 | Docket: 3256132
Published
special assessments, given the provisions in section 170.201, Florida Statutes. That section states:
"(1)
Florida Attorney General Reports | Filed: Sep 18, 1998 | Docket: 3255489
Published
substantially the following question:
Does section 170.201, Florida Statutes, authorizing the imposition
