Florida Statute 171.61 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XII
MUNICIPALITIES

Chapter 171
LOCAL GOVERNMENT BOUNDARIES

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F.S. 171.061

171.061 Apportionment of debts and taxes in annexations or contractions.—

(1) The area annexed to a municipality shall be subject to the taxes and debts of the municipality upon the effective date of the annexation. However, the annexed area shall not be subject to municipal ad valorem taxation for the current year if the effective date of the annexation falls after the municipal governing body levies such tax.

(2) The municipal governing body, in the event of exclusion of territory, shall reach agreement with the county governing body to determine what portion, if any, of the existing indebtedness or property of the municipality shall be assumed by the county of which the excluded territory will become a part, the fair value of such indebtedness or property, and the manner of transfer and financing.

History.—s. 1, ch. 74-190.

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Amendments to 171.061

Annotations, Discussions, Cases:

Cases Citing Statute 171.061

Total Results: 3

Ago

Florida Attorney General Reports | Filed: Mar 26, 1991 | Docket: 3258056

Published

171.051(8), (9), (10), F.S. (1990 Supp.). 16 Section 171.061(2), F.S. 17 Section 171.062(3), F.S.

Ago

Florida Attorney General Reports | Filed: Mar 20, 1990 | Docket: 3256883

Published

specifically enumerated constitutional exception.5 Section 171.061(1), F.S., makes property newly annexed to a

Ago

Florida Attorney General Reports | Filed: Apr 11, 1980 | Docket: 3255263

Published

districts for fiscal year 1978-1979? SUMMARY: Section 171.061(1), F. S., authorizes the City of Port Orange