The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

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F.S. 192.001

192.001 Definitions.—All definitions set out in chapters 1 and 200 that are applicable to this chapter are included herein. In addition, the following definitions shall apply in the imposition of ad valorem taxes:

(1) “Ad valorem tax” means a tax based upon the assessed value of property. The term “property tax” may be used interchangeably with the term “ad valorem tax.”

(2) “Assessed value of property” means an annual determination of:

(a) The just or fair market value of an item or property;

(b) The value of property as limited by Art. VII of the State Constitution; or

(c) The value of property in a classified use or at a fractional value if the property is assessed solely on the basis of character or use or at a specified percentage of its value under Art. VII of the State Constitution.

(3) “County property appraiser” means the county officer charged with determining the value of all property within the county, with maintaining certain records connected therewith, and with determining the tax on taxable property after taxes have been levied. He or she shall also be referred to in these statutes as the “property appraiser” or “appraiser.”

(4) “County tax collector” means the county officer charged with the collection of ad valorem taxes levied by the county, the school board, any special taxing districts within the county, and all municipalities within the county.

(5) “Department,” unless otherwise designated, means the Department of Revenue.

(6) “Extend on the tax roll” means the arithmetic computation whereby the millage is converted to a decimal number representing one one-thousandth of a dollar and then multiplied by the taxable value of the property to determine the tax on such property.

(7) “Governing body” means any board, commission, council, or individual acting as the executive head of a unit of local government.

(8) “Homestead” means that property described in s. 6(a), Art. VII of the State Constitution.

(9) “Levy” means the imposition of a tax, stated in terms of “millage,” against all appropriately located property by a governmental body authorized by law to impose ad valorem taxes.

(10) “Mill” means one one-thousandth of a United States dollar. “Millage” may apply to a single levy of taxes or to the cumulative of all levies.

(11) “Personal property,” for the purposes of ad valorem taxation, shall be divided into four categories as follows:

(a) “Household goods” means wearing apparel, furniture, appliances, and other items ordinarily found in the home and used for the comfort of the owner and his or her family. Household goods are not held for commercial purposes or resale.

(b) “Intangible personal property” means money, all evidences of debt owed to the taxpayer, all evidences of ownership in a corporation or other business organization having multiple owners, and all other forms of property where value is based upon that which the property represents rather than its own intrinsic value.

(c)1. “Inventory” means only those chattels consisting of items commonly referred to as goods, wares, and merchandise (as well as inventory) which are held for sale or lease to customers in the ordinary course of business. Supplies and raw materials shall be considered to be inventory only to the extent that they are acquired for sale or lease to customers in the ordinary course of business or will physically become a part of merchandise intended for sale or lease to customers in the ordinary course of business. Partially finished products which when completed will be held for sale or lease to customers in the ordinary course of business shall be deemed items of inventory. All livestock shall be considered inventory. Items of inventory held for lease to customers in the ordinary course of business, rather than for sale, shall be deemed inventory only prior to the initial lease of such items. For the purposes of this section, fuels used in the production of electricity shall be considered inventory.

2. “Inventory” also means construction and agricultural equipment weighing 1,000 pounds or more that is returned to a dealership under a rent-to-purchase option and held for sale to customers in the ordinary course of business. This subparagraph may not be considered in determining whether property that is not construction and agricultural equipment weighing 1,000 pounds or more that is returned under a rent-to-purchase option is inventory under subparagraph 1.

(d) “Tangible personal property” means all goods, chattels, and other articles of value (but does not include the vehicular items enumerated in s. 1(b), Art. VII of the State Constitution and elsewhere defined) capable of manual possession and whose chief value is intrinsic to the article itself. “Construction work in progress” consists of those items of tangible personal property commonly known as fixtures, machinery, and equipment when in the process of being installed in new or expanded improvements to real property and whose value is materially enhanced upon connection or use with a preexisting, taxable, operational system or facility. Construction work in progress shall be deemed substantially completed when connected with the preexisting, taxable, operational system or facility. Inventory and household goods are expressly excluded from this definition.

(12) “Real property” means land, buildings, fixtures, and all other improvements to land. The terms “land,” “real estate,” “realty,” and “real property” may be used interchangeably.

(13) “Taxpayer” means the person or other legal entity in whose name property is assessed, including an agent of a timeshare period titleholder.

(14) “Fee timeshare real property” means the land and buildings and other improvements to land that are subject to timeshare interests which are sold as a fee interest in real property.

(15) “Timeshare period titleholder” means the purchaser of a timeshare period sold as a fee interest in real property, whether organized under chapter 718 or chapter 721.

(16) “Taxable value” means the assessed value of property minus the amount of any applicable exemption provided under s. 3 or s. 6, Art. VII of the State Constitution and chapter 196.

(17) “Floating structure” means a floating barge-like entity, with or without accommodations built thereon, which is not primarily used as a means of transportation on water but which serves purposes or provides services typically associated with a structure or other improvement to real property. The term “floating structure” includes, but is not limited to, each entity used as a residence, place of business, office, hotel or motel, restaurant or lounge, clubhouse, meeting facility, storage or parking facility, mining platform, dredge, dragline, or similar facility or entity represented as such. Floating structures are expressly excluded from the definition of the term “vessel” provided in s. 327.02. Incidental movement upon water shall not, in and of itself, preclude an entity from classification as a floating structure. A floating structure is expressly included as a type of tangible personal property.

(18) “Complete submission of the rolls” includes, but is not limited to, accurate tabular summaries of valuations as prescribed by department rule; an electronic copy of the real property assessment roll including for each parcel total value of improvements, land value, the recorded selling prices, other ownership transfer data required for an assessment roll under s. 193.114, the value of any improvement made to the parcel in the 12 months preceding the valuation date, the type and amount of any exemption granted, and such other information as may be required by department rule; an accurate tabular summary by property class of any adjustments made to recorded selling prices or fair market value in arriving at assessed value, as prescribed by department rule; an electronic copy of the tangible personal property assessment roll, including for each entry a unique account number and such other information as may be required by department rule; and an accurate tabular summary of per-acre land valuations used for each class of agricultural property in preparing the assessment roll, as prescribed by department rule.

(19) “Computer software” means any information, program, or routine, or any set of one or more programs, routines, or collections of information used or intended for use to convey information or to cause one or more computers or pieces of computer-related peripheral equipment, or any combination thereof, to perform a task or set of tasks. Without limiting the generality of the definition provided in this subsection, the term includes operating and applications programs and all related documentation. Computer software does not include embedded software that resides permanently in the internal memory of a computer or computer-related peripheral equipment and that is not removable without terminating the operation of the computer or equipment. Computer software constitutes personal property only to the extent of the value of the unmounted or uninstalled medium on or in which the information, program, or routine is stored or transmitted, and, after installation or mounting by any person, computer software does not increase the value of the computer or computer-related peripheral equipment, or any combination thereof. Notwithstanding any other provision of law, this subsection applies to the 1997 and subsequent tax rolls and to any assessment in an administrative or judicial action pending on June 1, 1997.

History.—s. 1, ch. 70-243; s. 1, ch. 77-102; s. 4, ch. 79-334; s. 56, ch. 80-274; s. 2, ch. 81-308; ss. 53, 63, 73, ch. 82-226; s. 1, ch. 82-388; s. 12, ch. 83-204; s. 52, ch. 83-217; s. 1, ch. 84-371; s. 9, ch. 94-241; s. 61, ch. 94-353; s. 1461, ch. 95-147; s. 1, ch. 97-294; s. 2, ch. 98-342; s. 31, ch. 2001-60; s. 20, ch. 2010-5; s. 1, ch. 2012-193; s. 2, ch. 2017-36.

Note.—Consolidation of provisions of former ss. 192.031, 192.041, 192.052, 192.064.

F.S. 192.001 on Google Scholar

F.S. 192.001 on Casetext

Amendments to 192.001

Arrestable Offenses / Crimes under Fla. Stat. 192.001

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 192.001.

Annotations, Discussions, Cases:

Cases from cite.case.law:

DARDEN RESTAURANTS, INC. GMRI, v. SINGH,, 266 So. 3d 228 (Fla. App. Ct. 2019)

. . . Schuler , 176 So.2d 81, 85-86 (Fla. 1965) ); see also § 192.001(2), Fla. . . . Tangible personal property is defined in section 192.001(11)(d), Florida Statutes (2013), as "all goods . . .

B. KATZ B. P. A. a v. FRANK, WEINBERG BLACK, P. L. a C. P. A. a, 268 So. 3d 773 (Fla. App. Ct. 2019)

. . . See , e.g. , § 192.001(11)(b), Fla. Stat. (2017) ; Bush v. State ex rel. . . .

CENTRAL CARILLON BEACH CONDOMINIUM ASSOCIATION, INC. v. J. GARCIA,, 245 So. 3d 869 (Fla. App. Ct. 2018)

. . . "Taxpayer" is defined in section 192.001(13) to mean "the person or other legal entity in whose name . . .

CITY OF SWEETWATER, v. LOPEZ,, 245 So. 3d 863 (Fla. App. Ct. 2018)

. . . See generally § 192.001, Fla. Stat. (2016). . . .

BEACH CLUB TOWERS HOMEOWNERS ASSOCIATION, INC. v. JONES,, 231 So. 3d 566 (Fla. Dist. Ct. App. 2017)

. . . .” § 192.001(1), Fla. Stat. . . . . § 192.001(2), Fla. Stat. . . . .” § 192.001(3), Fla. Stat. . . . VII of the State Constitution and chapter 196.” § 192.001(16), Fla. Stat. . . .

R. NIKOLITS, v. L. HANEY, W. M., 221 So. 3d 725 (Fla. Dist. Ct. App. 2017)

. . . See § 192.001(6), Fla. Stat. (2013). . . .

SOWELL, v. PANAMA COMMONS L. P., 192 So. 3d 27 (Fla. 2016)

. . . .” § 192.001(9), Fla. Stat. (2013). . . .

HARRIS COUNTY TEXAS v. MERSCORP INCORPORATED, 791 F.3d 545 (5th Cir. 2015)

. . . . § 192.001 (“The county clerk shall record each deed ... that is required or permitted by law to be . . .

GROVE KEY MARINA, LLC s LLC, v, CASAMAYOR, v., 166 So. 3d 879 (Fla. Dist. Ct. App. 2015)

. . . . §§ 199.023(1), 192.001(ll)(b), Fla.Stat. (1991). . . .

STRANBURG, v. PANAMA COMMONS L. P., 160 So. 3d 160 (Fla. Dist. Ct. App. 2015)

. . . .” § 192.001(9), Fla. Stat. (2013). . . .

HYNIX SEMICONDUCTOR INC. U. K. v. RAMBUS INC., 897 F. Supp. 2d 939 (N.D. Cal. 2012)

. . . Trial Tr. 908:20-24; see, e.g., HTX 192.001 (March 27, 1992 notes by Lester Vincent referring to JE-DEC . . .

AUTO- OWNERS INSURANCE COMPANY, v. AMERICAN BUILDING MATERIALS, INC. KB LLC, KB INC., 820 F. Supp. 2d 1265 (M.D. Fla. 2011)

. . . . § 192.001(12) (2010) (“ ‘Real property’ ... means land, buildings, fixtures, and all other improvements . . .

PRAWOTO, v. PRIMELENDING a, 720 F. Supp. 2d 1149 (C.D. Cal. 2010)

. . . Local Gov't Code § 192.001. . . .

TARPON SPRINGS HOSPITAL FOUNDATION, INC. d b a A. R. N. P. C. N. M. v. ANDERSON J. a H. M. D. M. D. A. M. D. M. D., 34 So. 3d 742 (Fla. Dist. Ct. App. 2010)

. . . 194.171 did not define “taxpayer,” the supreme court looked at the definition of “taxpayer” in section 192.001 . . .

K. KARAYIANNAKIS, v. R. NIKOLITS, CFA,, 23 So. 3d 844 (Fla. Dist. Ct. App. 2009)

. . . .” § 192.001(12), Fla. Stat. (2007). . . .

NIKOLITS, v. VERIZON WIRELESS PERSONAL COMMUNICATIONS L. P. f k a L. P. a K., 9 So. 3d 690 (Fla. Dist. Ct. App. 2009)

. . . (1) The Wireless Services Software meets the definition of “computer software” provided by section 192.001 . . . taxation; (2) the Wireless Services Software does not meet the embedded software exception to section 192.001 . . . Section 192.001(19) states that: (19) “Computer software” means any information, program, or routine, . . . In that case, the court examined section 192.001(19), noting that the definition made a sharp distinction . . . A close examination of the definition of tangible personal property contained in section 192.001 compels . . .

P. CASON, v. FLORIDA DEPARTMENT OF MANAGEMENT SERVICES,, 944 So. 2d 306 (Fla. 2006)

. . . See § 192.001(13), Fla. . . .

HYNIX SEMICONDUCTOR INC. U. K. v. RAMBUS INC., 591 F. Supp. 2d 1038 (N.D. Cal. 2006)

. . . Trial Tr. 908:20-24 (See, e.g., HTX 192.001 (March 27, 1992 notes by Lester Vincent referring to JE-DEC . . .

SUNSET HARBOUR CONDOMINIUM ASSOCIATION, v. ROBBINS,, 914 So. 2d 925 (Fla. 2005)

. . . work in progress shall have no value placed thereon until substantially completed as defined in s. 192.001 . . .

MAROONE CHEVROLET, L. L. C. a v. SUNTRUST BANK, USA a J. L. L. C. a d b a J. J. A. Y. V. L. E. L., 904 So. 2d 618 (Fla. Dist. Ct. App. 2005)

. . . . § 192.001, Fla. Stat. . . . .

WARD, v. BROWN,, 894 So. 2d 811 (Fla. 2004)

. . . See §§ 192.001-.123, 193.011-.155, 194.011-.037, 195.0011-.207, 196.001-32 Fla. Stat. (2001). . . .

ADVISORY OPINION TO ATTORNEY GENERAL RE ADDITIONAL HOMESTEAD TAX EXEMPTION, 880 So. 2d 646 (Fla. 2004)

. . . See § 192.001(1), Fla. Stat. (1997). . . . one-tenth of one cent, Black’s Law Dictionary 993 (6th ed.1990), or "one one-thousandth” of a dollar. § 192.001 . . .

SCHULTZ, v. TIME WARNER ENTERTAINMENT COMPANY, L. P., 861 So. 2d 466 (Fla. Dist. Ct. App. 2003)

. . . . § 192.001(11)0»), Fla. Stat. (2001). . . . . § 192.001(ll)(d), Fla. Stat. (2001). . . .

DEPARTMENT OF REVENUE, G. a v. PEPPERIDGE FARM, INC. a, 847 So. 2d 575 (Fla. Dist. Ct. App. 2003)

. . . Pepperidge Farm alleged that the software was defined by section 192.001(19), Florida Statutes (1997) . . .

TODORA, v. VENICE GOLF ASSOCIATION, INC., 847 So. 2d 577 (Fla. Dist. Ct. App. 2003)

. . . Our reasoning in this regard is supported by the definition of “taxpayer” provided in section 192.001 . . . The plain language of sections 194.181(1) and 192.001(13) indicates that the City was the proper party . . .

TURNER, v. M. LUSK, III,, 819 So. 2d 258 (Fla. Dist. Ct. App. 2002)

. . . Under section 192.001, Florida Statutes (1997), which sets forth definitions applicable to the imposition . . .

MAZOUREK, v. WAL- MART STORES, INC., 831 So. 2d 85 (Fla. 2002)

. . . State, 733 So.2d 1012, 1014 n. 2 (Fla.1999) (citing § 192.001(1), Fla. Stat. (1997)); Smith v. . . . value ... capable of manual possession and whose chief value is intrinsic to the article itself.” § 192.001 . . .

In POLYGRAPHEX SYSTEMS, INC., 275 B.R. 408 (Bankr. M.D. Fla. 2002)

. . . . § 192.001(3) and (4); see also Fla.Stat. § 121.052 (referring to “[a]ny constitutional county elected . . . Fla.Stat. § 192.001(3). . . .

CHANG,, 274 B.R. 295 (Bankr. D. Mass. 2002)

. . . Stat. 192.001(1). . . . .

DAVIS, v. GULF POWER CORPORATION, a, 799 So. 2d 298 (Fla. Dist. Ct. App. 2001)

. . . Section 192.001, Florida Statues (1999), provides definitions that “shall apply in the imposition of . . . provisions to the contrary or more specific, the definition of tangible personal property in section 192.001 . . . Section 192.001(ll)(d) states: “Tangible personal property” means all goods, chattels, and other articles . . . Electricity has the characteristics of tangible personal property described within section 192.001(ll . . . Power contends, and the trial court ruled: The definition of “tangible personal property” in section 192.001 . . .

GILREATH, v. GENERAL ELECTRIC COMPANY,, 751 So. 2d 705 (Fla. Dist. Ct. App. 2000)

. . . by the circuit court that computer software is taxable as intangible personal property, that section 192.001 . . . Section 192.001(11)(d), Florida Statutes; Appleby v. Nolte, 682 So.2d 1140 (Fla. 4th DCA 1996). . . . Section 192.001(ll)(b), Florida Statutes. . . . The constitutionality of Section 192.001. . . . Finally, because of the determination that Section 192.001(19) is constitutional, the court does not . . .

COLLIER COUNTY, v. STATE, 733 So. 2d 1012 (Fla. 1999)

. . . See § 192.001(1), Fla. Stat. (1997). . . . one-tenth of one cent, Black’s Law Dictionary 993 (6th ed.1990), i.e., "one one-thousandth” of a dollar. § 192.001 . . .

In PSYCHIATRIC HOSPITALS OF FLORIDA INC. d b a, 217 B.R. 645 (Bankr. M.D. Fla. 1997)

. . . Section 1(d) of the Florida Constitution establishes the Tax Collector’s office and Florida Statute § 192.001 . . . Section 192.001(4), Florida Statutes provides that the Tax Collector is a county officer charged with . . . Stat. § 192.001 (1995). . . .

J. BROWN, v. STATE OF OREGON, DEPARTMENT OF CORRECTIONS H. Jr., 173 F.R.D. 262 (D. Or. 1997)

. . . performance reviews, are protected from discovery by the public records statutes of the State of Oregon, ORS 192.001 . . .

M. APPLEBY, W. E. Y. R. P. H. v. C. NOLTE, L. H. F., 682 So. 2d 1140 (Fla. Dist. Ct. App. 1996)

. . . . § 192.001(ll)(d), Fla. Stat. (1993). . . . Section 192.001(11), Florida Statutes (1993), states: “Personal property,” for the purposes of ad valorem . . .

PARRISH, v. R. NIKOLITS,, 86 F.3d 1088 (11th Cir. 1996)

. . . . § 192.001(3) (1977). . . .

SCRIPPS HOWARD CABLE COMPANY d b a v. Ed HAVILL,, 665 So. 2d 1071 (Fla. Dist. Ct. App. 1995)

. . . FAILURE TO FOLLOW THE STATUTORY DEFINITION OF TANGIBLE PERSONAL PROPERTY Paragraph 192.001(11)(d) defines . . .

In SOUTHEAST BANKING CORPORATION, W. ROBBINS, v. A. BRANDT, Jr., 178 B.R. 291 (S.D. Fla. 1995)

. . . Florida Statute 192.001(ll)(c). . . . the Artwork in the hands of the Trustee fits the definition of “inventory” and that Florida Statute § 192.001 . . . Florida Statute § 192.001(1 l)(d). . . . . Florida Statute 192.001(1 l)(c). . . . .

STATE DEPARTMENT OF REVENUE E. v. L. STAFFORD,, 646 So. 2d 803 (Fla. Dist. Ct. App. 1994)

. . . overpayment” to mean: a payment where a tax was due and where the assessed value as defined in section 192.001 . . .

FLORIDA DEPARTMENT OF REVENUE, v. CANAVERAL PORT AUTHORITY,, 642 So. 2d 1097 (Fla. Dist. Ct. App. 1994)

. . . .'" § 192.001, Fla.Stat. (1991). . . . .

CAPITAL CITY COUNTRY CLUB, INC. v. TUCKER,, 613 So. 2d 448 (Fla. 1993)

. . . .-023(1), 192.001(ll)(b), Fla.Stat. (1991). . . .

OCEAN HIGHWAY AND PORT AUTHORITY, v. PAGE,, 609 So. 2d 84 (Fla. Dist. Ct. App. 1992)

. . . In so holding, we note that Section 192.001(12), Florida Statutes (1989), which is part of the general . . .

SMITH, v. AMERICAN AIRLINES, INC., 606 So. 2d 618 (Fla. 1992)

. . . “Ad valorem” is defined by section 192.001, Florida Statutes (1991), as “a tax based upon assessed value . . .

STATE DEPARTMENT OF EDUCATION, v. E. GLASSER, K. C. E. M., 622 So. 2d 1003 (Fla. Dist. Ct. App. 1992)

. . . . §§ 192.001(4), 197.332, 237.091, Fla.Stat. (1989). . . .

M. WILKINSON, v. ST. JUDE HARBORS, INC. a, 570 So. 2d 1332 (Fla. Dist. Ct. App. 1990)

. . . We conclude that TDRs are not real property within the applicable definition contained in section 192.001 . . . The emphasized language does not appear in section 192.001(12). . . . Nonetheless, the courts are bound by the definition contained in section 192.001(12). . . . tax statutes and, second, includes applicable statutory language more expansive than that in section 192.001 . . .

R. PARKER, v. E. DUDLEY,, 527 So. 2d 240 (Fla. Dist. Ct. App. 1988)

. . . . § 192.001(1 l)(b), Fla.Stat. . . .

CRANE RENTAL OF ORLANDO, INC. v. S. HAUSMAN,, 518 So. 2d 395 (Fla. Dist. Ct. App. 1987)

. . . valorem taxes, and the corresponding prohibition against double taxation, the legislature in section 192.001 . . . VII of the State Constitution and elsewhere defined” and are thereby expressly excluded from section 192.001 . . . personal property that "is not a motor vehicle” subject to county ad valorem taxation under section 192.001 . . .

LAND, v. STATE DEPARTMENT OF REVENUE,, 510 So. 2d 606 (Fla. Dist. Ct. App. 1987)

. . . The Department of Revenue, relying upon section 192.001(17), Florida Statutes (1985), determined that . . . The appellants contest the constitutionality of section 192.001(17). . . . Furthermore, according to the appellants, even if section 192.001(17) is constitutional, the evidence . . . We find that section 192.001(17) may be reasonably interpreted to comport with this holding. . . . VII, § 1(b), we find that section 192.001(17) is a constitutional exercise of that authority. . . .

HOTELERAMA ASSOCIATES, LTD. v. BYSTROM,, 24 Fla. Supp. 2d 76 (Fla. Cir. Ct. 1987)

. . . Section 192.001(1), Florida Statutes (1981). 14. . . .

SPANISH RIVER RESORT CORPORATION, a a a v. WALKER, C. a, 497 So. 2d 1299 (Fla. Dist. Ct. App. 1986)

. . . to the land, building and improvements thereon (i.e., each apartment as a whole) pursuant to section 192.001 . . . the use of the word value in the singular and that only their interpretation can conform to section 192.001 . . .

In ESTATE OF A. SKURO, 487 So. 2d 1065 (Fla. 1986)

. . . Section 192.001(8), Florida Statutes (1983), reads: “Homestead” means that property described in s. 6 . . .

LAND, v. STATE OF FLORIDA DEPARTMENT OF REVENUE,, 20 Fla. Supp. 2d 15 (Fla. Cir. Ct. 1986)

. . . property”, and thus, these houseboats are within the definition of “floating structures” provided by § 192.001 . . .

AURORA GROUP, LTD. v. DEPARTMENT OF REVENUE,, 487 So. 2d 1132 (Fla. Dist. Ct. App. 1986)

. . . purposes of ad valorem taxation as “land, building, fixtures and all other improvements to land,” § 192.001 . . .

FLORIDA EAST COAST PROPERTIES, INC. v. BYSTROM,, 15 Fla. Supp. 2d 20 (Fla. Cir. Ct. 1985)

. . . Section 192.001(13) defines the term “taxpayer” as follows: The person or other legal entity in whose . . .

ADAMS CONSTRUCTION EQUIPMENT COMPANY, v. S. HAUSMAN,, 472 So. 2d 467 (Fla. Dist. Ct. App. 1985)

. . . Section 192.001(ll)(c), Florida Statutes (Supp.1982) defines “inventory” as follows: (c) “Inventory” . . . However, that case was decided before enactment of section 192.001(1 l)(c) defining "inventory.” . . .

J. COLDING, v. W. HERZOG,, 467 So. 2d 980 (Fla. 1985)

. . . See chapter 70-243, Laws of Florida, creating section 192.001, Florida Statutes. . . .

GREENS OF INVERRARY CONDOMINIUM ASSOCIATION PHASE I, INC. v. JOHNSON,, 445 So. 2d 1096 (Fla. Dist. Ct. App. 1984)

. . . .” § 192.001(13), Fla.Stat. (1981). . . .

METROPOLITAN DADE COUNTY, L. v. GOLDEN NUGGET GROUP, a d b a a d b a S M a d b a a a d b a N. V. d b a By a d b a a d b a a d b a a, 448 So. 2d 515 (Fla. Dist. Ct. App. 1984)

. . . . § 192.001(1), Fla.Stat. (1983). . . .

RUTLEDGE, v. W. CHANDLER,, 445 So. 2d 1007 (Fla. 1984)

. . . .” § 192.001(1), Fla.Stat. (1981). . . . Chandler urges that because inventory is subject to ad valorem taxation pursuant to section 192.001 of . . .

W. HERZOG L. v. J. COLDING,, 437 So. 2d 226 (Fla. Dist. Ct. App. 1983)

. . . See §§ 192.001(11), 192.011, 192.032, 193.114, 195.073, 196.001, and 196.181, Fla.Stat. (1981). . . .

DEPARTMENT OF REVENUE v. MARKHAM,, 381 So. 2d 1101 (Fla. Dist. Ct. App. 1979)

. . . reads: “household goods” constitute “personal property” for purposes of ad valorem taxation (Section. 192.001 . . . And further, that Chapter 70-243, Laws of Florida 1970, which added a definitional section (Section 192.001 . . . (Section 192.001(ll)(a), Florida Statutes 1977). . . . ERVIN, J., dissents. . “192.001 Definitions.— “(11) * * * “(a) ‘Household goods’ means wearing apparel . . . Section 192.001 “Definitions”, subsection (H)(a), (b), (c) and (d). .So-called, by the Department. . . .

ANCHOR HOCKING CORPORATION, v. JACKSONVILLE ELECTRIC AUTHORITY,, 419 F. Supp. 992 (M.D. Fla. 1976)

. . . . § 192.001. . . .

MANUFACTURERS NATIONAL CORPORATION, v. A. H. BLAKE,, 287 So. 2d 129 (Fla. Dist. Ct. App. 1973)

. . . Improvements” as the word is used in Section 192.042(1) acquires further meaning by reference to Section 192.001 . . .

KORASH v. M. MILLS,, 263 So. 2d 579 (Fla. 1972)

. . . judgment on a valuation which properly includes all of the “real property” as defined in the statute § 192.001 . . .