Florida Statutes
Fla. Stat. § 171.061 (2025)
Apportionment of debts and taxes in annexations or contractions.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 1
case (1 in the last 5 years), 2025–2025 · leading case: West Villagers for Responsible Gov't, Inc., Meisel v. City of North Port, Florida (Fla. 2d DCA 2025).
West Villagers for Responsible Gov't, Inc., Meisel v. City of North Port, Florida (Fla. 2d DCA 2025). “Certainly, this would affect all taxpayers and residents in both the city and the county, as would the requirement in section 171.061(2) that in the event of a contraction the municipality must reach an agreement with the county to determine what portion of existing debt or…”
— 171.061(2) — 1 case
West Villagers for Responsible Gov't, Inc., Meisel v. City of North Port, Florida (Fla. 2d DCA 2025). “Certainly, this would affect all taxpayers and residents in both the city and the county, as would the requirement in section 171.061(2) that in the event of a contraction the municipality must reach an agreement with the county to determine what portion of existing debt or…”
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