Florida Statute 192.1 - Full Text and Legal Analysis

The 2025 Florida Statutes

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. For the purposes of tangible personal property constructed or installed by an electric utility, construction work in progress shall be deemed substantially completed upon the earlier of when all permits or approvals required for commercial operation have been received or approved, or 1 year after the construction work in progress has been 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; s. 1, ch. 2024-158.

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 CourtListener

Amendments to 192.001

Annotations, Discussions, Cases:

Cases Citing Statute 192.001

Total Results: 64

Anchor Hocking Corp. v. Jacksonville Electric Authority

419 F. Supp. 992, 1976 U.S. Dist. LEXIS 13696, 1976 WL 352294

District Court, M.D. Florida | Filed: Aug 10, 1976 | Docket: 369200

Cited 80 times | Published

of the property subject to taxation. Fla.Stat. § 192.001. Indirect taxes are excise or occupational taxes:

Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS.

944 So. 2d 306, 2006 WL 3313749

Supreme Court of Florida | Filed: Nov 16, 2006 | Docket: 2518596

Cited 30 times | Published

including State property, must be assessed. See § 192.001(13), Fla. Stat. (2006) ("`Taxpayer' means the

Korash v. Mills

263 So. 2d 579

Supreme Court of Florida | Filed: Jun 7, 1972 | Docket: 1693295

Cited 20 times | Published

Fla. Stat. § 192.031 (formerly § 192.02 and now § 192.001(12)), F.S.A., which states that it is to be "construed

Collier County v. State

733 So. 2d 1012, 1999 WL 278107

Supreme Court of Florida | Filed: May 6, 1999 | Docket: 360594

Cited 18 times | Published

based upon the assessed value of property. See § 192.001(1), Fla. Stat. (1997). The term "ad valorem tax"

Advisory Opin. to Atty. Gen. Re Tax Exemp.

880 So. 2d 646, 2004 WL 1574226

Supreme Court of Florida | Filed: Jul 15, 2004 | Docket: 1294929

Cited 10 times | Published

based upon the assessed value of property. See § 192.001(1), Fla. Stat. (1997). The term "ad valorem tax"

Smith v. American Airlines, Inc.

606 So. 2d 618, 17 Fla. L. Weekly Supp. 617, 1992 Fla. LEXIS 1798, 1992 WL 277301

Supreme Court of Florida | Filed: Oct 13, 1992 | Docket: 590060

Cited 10 times | Published

real property. "Ad valorem" is defined by section 192.001, Florida Statutes (1991), as "a tax based upon

Smith v. American Airlines, Inc.

606 So. 2d 618, 17 Fla. L. Weekly Supp. 617, 1992 Fla. LEXIS 1798, 1992 WL 277301

Supreme Court of Florida | Filed: Oct 13, 1992 | Docket: 590060

Cited 10 times | Published

real property. "Ad valorem" is defined by section 192.001, Florida Statutes (1991), as "a tax based upon

State, Dept. of Revenue v. Stafford

646 So. 2d 803, 1994 WL 685951

District Court of Appeal of Florida | Filed: Dec 7, 1994 | Docket: 1713356

Cited 9 times | Published

and where the assessed value as defined in section 192.001(2), F.S. was correct and is not being changed

In Re Estate of Skuro

487 So. 2d 1065, 11 Fla. L. Weekly 199, 1986 Fla. LEXIS 2067

Supreme Court of Florida | Filed: May 1, 1986 | Docket: 1797347

Cited 9 times | Published

initially in excess of ninety-eight years. Section 192.001(8), Florida Statutes (1983), reads: "Homestead"

Mazourek v. Wal-Mart Stores, Inc.

831 So. 2d 85, 27 Fla. L. Weekly Supp. 570, 2002 Fla. LEXIS 1330, 2002 WL 1291981

Supreme Court of Florida | Filed: Jun 13, 2002 | Docket: 1387389

Cited 7 times | Published

733 So.2d 1012, 1014 n. 2 (Fla.1999) (citing § 192.001(1), Fla. Stat. (1997)); Smith v. American Airlines

Spanish River Resort Corp. v. Walker

497 So. 2d 1299, 11 Fla. L. Weekly 2420

District Court of Appeal of Florida | Filed: Nov 19, 1986 | Docket: 1240498

Cited 7 times | Published

e., each apartment as a whole) pursuant to section 192.001(14), Florida Statutes (1983). Accordingly,

Parrish v. Nikolits

86 F.3d 1088, 1996 U.S. App. LEXIS 15855, 1996 WL 332436

Court of Appeals for the Eleventh Circuit | Filed: Jul 3, 1996 | Docket: 211068

Cited 6 times | Published

property after taxes have been levied." Fla.Stat. § 192.001(3) (1977). "Property appraisers may appoint deputies

Dept. of Revenue v. Canaveral Port Auth.

642 So. 2d 1097, 1994 Fla. App. LEXIS 8248, 1994 WL 444886

District Court of Appeal of Florida | Filed: Aug 19, 1994 | Docket: 549227

Cited 6 times | Published

interchangeably with the term `ad valorem tax.'" § 192.001, Fla. Stat. (1991). [2] Chapter 189 established

Appleby v. Nolte

682 So. 2d 1140, 1996 WL 577818

District Court of Appeal of Florida | Filed: Oct 9, 1996 | Docket: 1680970

Cited 5 times | Published

chief value is intrinsic to the article itself. § 192.001(11)(d), Fla. Stat. (1993). Neither party argues

Ocean Highway & Port Authority v. Page

609 So. 2d 84, 1992 WL 340152

District Court of Appeal of Florida | Filed: Nov 24, 1992 | Docket: 411253

Cited 5 times | Published

section 196.192. In so holding, we note that Section 192.001(12), Florida Statutes (1989), which is part

GREENS OF INVERRARY CONDO. ASS'N v. Johnson

445 So. 2d 1096

District Court of Appeal of Florida | Filed: Feb 29, 1984 | Docket: 1685617

Cited 5 times | Published

entity in whose name the property is assessed." § 192.001(13), Fla. Stat. (1981). This definition was amended

Manufacturers National Corp. v. Blake

287 So. 2d 129, 71 A.L.R. 3d 945, 1973 Fla. App. LEXIS 6151

District Court of Appeal of Florida | Filed: Dec 11, 1973 | Docket: 1652993

Cited 5 times | Published

acquires further meaning *133 by reference to Section 192.001(12) wherein real property is defined to include

In Re Polygraphex Systems, Inc.

275 B.R. 408, 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68

United States Bankruptcy Court, M.D. Florida | Filed: Mar 25, 2002 | Docket: 1475958

Cited 4 times | Published

officers," and as a "county agency." Fla.Stat. § 192.001(3) and (4); see also Fla.Stat. § 121.052 (referring

METRO. DADE CTY. v. Golden Nugget Group

448 So. 2d 515

District Court of Appeal of Florida | Filed: Feb 28, 1984 | Docket: 1522993

Cited 4 times | Published

not based upon the assessed value of property. § 192.001(1), Fla. Stat. (1983). Instead, they contend,

Tarpon Springs Hospital Foundation, Inc. v. Anderson

34 So. 3d 742, 2010 Fla. App. LEXIS 5257, 2010 WL 1563544

District Court of Appeal of Florida | Filed: Apr 21, 2010 | Docket: 1641416

Cited 3 times | Published

looked at the definition of "taxpayer" in section 192.001(13), Florida Statutes (2006). 944 So.2d at

Colding v. Herzog

467 So. 2d 980, 10 Fla. L. Weekly 109

Supreme Court of Florida | Filed: Feb 7, 1985 | Docket: 1274967

Cited 3 times | Published

Laws of Florida, creating section 192.001, Florida Statutes. Section 192.001(11)(d), which defines "tangible

Department of Revenue v. Markham

381 So. 2d 1101

District Court of Appeal of Florida | Filed: Nov 5, 1979 | Docket: 1722559

Cited 3 times | Published

property" for purposes of ad valorem taxation (Section 192.001(11)(a) Florida Statutes); unless "expressly

Lake Garfield Nurseries Co. v. White

149 So. 2d 576

District Court of Appeal of Florida | Filed: Feb 13, 1963 | Docket: 60209823

Cited 3 times | Published

affidavit or proof filed by the Appellants. Section 192.01, Florida Statutes, F.S.A., describes property

Nikolits v. Haney

221 So. 3d 725, 2017 WL 2350298, 2017 Fla. App. LEXIS 7829

District Court of Appeal of Florida | Filed: May 31, 2017 | Docket: 60268367

Cited 2 times | Published

taxable value of property to determine the tax. See § 192.001(6), Fla. Stat. (2013). In addition, the rule provides

Davis v. Gulf Power Corp.

799 So. 2d 298, 2001 WL 1167398

District Court of Appeal of Florida | Filed: Oct 4, 2001 | Docket: 1681726

Cited 2 times | Published

personal property for purposes of the statute. Section 192.001, Florida Statues (1999), provides definitions

Gilreath v. General Elec. Co.

751 So. 2d 705, 2000 Fla. App. LEXIS 1135, 2000 WL 145956

District Court of Appeal of Florida | Filed: Feb 11, 2000 | Docket: 1310195

Cited 2 times | Published

taxable as intangible personal property, that section 192.001(19) is a constitutionally valid statute and

Parker v. Dudley

527 So. 2d 240, 1988 WL 51630

District Court of Appeal of Florida | Filed: May 26, 1988 | Docket: 529540

Cited 2 times | Published

represents rather than its own intrinsic value. § 192.001(11)(b), Fla. Stat. However, the general public

Rutledge v. Chandler

445 So. 2d 1007

Supreme Court of Florida | Filed: Feb 16, 1984 | Docket: 1685555

Cited 2 times | Published

of property." § 192.001(1), Fla. Stat. (1981). Under City of DeLand and section 192.001(1), section 17's

Karayiannakis v. Nikolits

23 So. 3d 844, 2009 Fla. App. LEXIS 19251, 2009 WL 4641820

District Court of Appeal of Florida | Filed: Dec 9, 2009 | Docket: 60282085

Cited 1 times | Published

fixtures, and all other improvements to land.” § 192.001(12), Fla. Stat. (2007). Thus, any portion of a

Todora v. Venice Golf Ass'n, Inc.

847 So. 2d 577, 2003 WL 21394455

District Court of Appeal of Florida | Filed: Jun 18, 2003 | Docket: 1686747

Cited 1 times | Published

by the definition of "taxpayer" provided in section 192.001(13), Florida Statutes (1999) and (2000): "`Taxpayer'

In Re Psychiatric Hospitals of Florida Inc.

217 B.R. 645, 11 Fla. L. Weekly Fed. B 195, 1997 Bankr. LEXIS 2171, 1997 WL 828292

United States Bankruptcy Court, M.D. Florida | Filed: Apr 28, 1997 | Docket: 1499055

Cited 1 times | Published

office and Florida Statute § 192.001(4) defines that office. Section 192.001(4), Florida Statutes provides

CRANE RENTAL OF ORLANDO v. Hausman

518 So. 2d 395, 13 Fla. L. Weekly 125, 1987 Fla. App. LEXIS 11816, 1987 WL 29156

District Court of Appeal of Florida | Filed: Dec 31, 1987 | Docket: 1778153

Cited 1 times | Published

against double taxation, the legislature in section 192.001(11)(d), Florida Statutes, defines the tangible

TAMPA PORT AUTHORITY v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

District Court of Appeal of Florida | Filed: Dec 29, 2023 | Docket: 68123866

Published

pertinent purposes it is the taxpayer, defined in section 192.001(13), Florida Statutes (2014), as "the

SARA ROSENBERG, etc. v. U.S. BANK, N.A.

District Court of Appeal of Florida | Filed: May 3, 2023 | Docket: 60382878

Published

normally is understood to include funds. See, e.g., § 192.001(11)(b), Fla. Stat. (2017) (defining “intangible

Bill Furst, etc. v. Rod Rebholz, etc.

Supreme Court of Florida | Filed: Apr 6, 2023 | Docket: 67146581

Published

advantage. He contrasts that provision with section 192.001(8), Florida Statutes (2014), which gives the

GARY W. JOINER, SUCCESSOR TO MIKE WELLS v. PINELLAS COUNTY, FLORIDA

District Court of Appeal of Florida | Filed: Sep 25, 2019 | Docket: 16243974

Published

useful, including the definition set forth in section 192.001(13), Florida Statutes (2006),6 a related statute

GARY W. JOINER, SUCCESSOR TO MIKE WELLS v. PINELLAS COUNTY, FLORIDA

District Court of Appeal of Florida | Filed: May 3, 2019 | Docket: 15048697

Published

useful, including the definition set forth in section 192.001(13), Florida Statutes (2006),6 a related statute

Darden Rests., Inc. v. Singh

266 So. 3d 228

District Court of Appeal of Florida | Filed: Mar 1, 2019 | Docket: 64707673

Published

Section 194.301 provides that in proceedings before the VAB or the circuit court, the value of property must be determined by an appraisal methodology that complies with the criteria set forth in section 193.0114 and with professionally accepted appraisal practices: (1) In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that

Darden Rests., Inc. v. Singh

266 So. 3d 228

District Court of Appeal of Florida | Filed: Mar 1, 2019 | Docket: 64707674

Published

Central Carillon Beach Condo. Assoc., Inc. v. Garcia

245 So. 3d 869

District Court of Appeal of Florida | Filed: Mar 21, 2018 | Docket: 6340884

Published

decision of the VAB.5 “Taxpayer” is defined in section 192.001(13) to mean “the person or other legal entity

City of Sweetwater v. Lopez

245 So. 3d 863

District Court of Appeal of Florida | Filed: Mar 14, 2018 | Docket: 6333486

Published

$1000 in assessed property value. See generally § 192.001, Fla. Stat. (2016). As an illustration, applying

BEACH CLUB TOWERS HOMEOWNERS ASSOCIATION, INC. v. CHRIS JONES, Property Appraiser for Escambia County, Florida JANET HOLLEY, Tax Collector for Escambia County, Florida

District Court of Appeal of Florida | Filed: Oct 30, 2017 | Docket: 6182926

Published

based upon the assessed value of property.” § 192.001(1), Fla. Stat. The assessed value of property

Dan Sowell, etc. v. Panama Commons L.P.

192 So. 3d 27, 41 Fla. L. Weekly Supp. 249, 2016 WL 3090403, 2016 Fla. LEXIS 1149

Supreme Court of Florida | Filed: Jun 2, 2016 | Docket: 3069353

Published

authorized by law to impose ad valorem taxes.” § 192.001(9), Fla. Stat. (2013). Separately, after

Marshall Stranburg, in his official etc. v. Panama Commons L.P.

160 So. 3d 160

District Court of Appeal of Florida | Filed: Apr 7, 2015 | Docket: 2647623

Published

authorized by law to impose ad valprem taxes.” § 192.001(9), Fla. Stat. (2013). Separately, after any changes

Auto-Owners Insurance v. American Building Materials, Inc.

820 F. Supp. 2d 1265, 2011 U.S. Dist. LEXIS 52837, 2011 WL 1878236

District Court, M.D. Florida | Filed: May 17, 2011 | Docket: 65976469

Published

the definition of real property. See Fla. Stat. § 192.001(12) (2010) (“ ‘Real property’ ... means land,

Auto-Owners Insurance v. American Building Materials, Inc.

820 F. Supp. 2d 1265, 2011 U.S. Dist. LEXIS 52837, 2011 WL 1878236

District Court, M.D. Florida | Filed: May 17, 2011 | Docket: 65976469

Published

the definition of real property. See Fla. Stat. § 192.001(12) (2010) (“ ‘Real property’ ... means land,

Ago

Florida Attorney General Reports | Filed: Nov 24, 2009 | Docket: 3257062

Published

Bill McCollum Attorney General BM/tals 1 Section 192.001(2), Fla. Stat. 2 Section 4, Art. VII, Fla.

Nikolits v. VERIZON WIRELESS PERSONAL COMM.

9 So. 3d 690

District Court of Appeal of Florida | Filed: Apr 15, 2009 | Docket: 1667678

Published

definition of "computer software" provided by section 192.001(19), Florida Statutes (2008), excluding it

Nikolits v. Verizon Wireless Personal Communications L.P.

9 So. 3d 690, 2009 Fla. App. LEXIS 3179, 2009 WL 996356

District Court of Appeal of Florida | Filed: Apr 15, 2009 | Docket: 60309069

Published

definition of “computer software” provided by section 192.001(19), Florida Statutes (2008), excluding it

Ago

Florida Attorney General Reports | Filed: Jul 24, 2007 | Docket: 3257366

Published

and see, Rule 12D-7.008, Fla. Admin. C. 3 Section 192.001(12), Fla. Stat. And see, Op. Att'y Gen. Fla

Maroone Chevrolet, L.L.C. v. Suntrust Bank

904 So. 2d 618, 2005 Fla. App. LEXIS 9714, 2005 WL 1458751

District Court of Appeal of Florida | Filed: Jun 22, 2005 | Docket: 64839070

Published

customers in the ordinary course of business. § 192.001, Fla. Stat. . After Ladrie spent a couple months

Schultz v. Time Warner Entertainment Co.

861 So. 2d 466, 2003 Fla. App. LEXIS 17381, 2003 WL 22681543

District Court of Appeal of Florida | Filed: Nov 14, 2003 | Docket: 64826998

Published

represents rather than its own intrinsic value. § 192.001(11)0»), Fla. Stat. (2001). “Tangible personal

Department of Revenue v. Pepperidge Farm, Inc.

847 So. 2d 575, 2003 WL 21394197

District Court of Appeal of Florida | Filed: Jun 18, 2003 | Docket: 64823367

Published

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

Turner v. Lusk

819 So. 2d 258, 2002 Fla. App. LEXIS 9193, 2002 WL 1393663

District Court of Appeal of Florida | Filed: Jun 28, 2002 | Docket: 64815954

Published

appraiser who is required to provide it. Under section 192.001, Florida Statutes (1997), which sets forth

Robbins v. Brandt (In re Southeast Banking Corp.)

178 B.R. 291, 1995 U.S. Dist. LEXIS 2391

District Court, S.D. Florida | Filed: Feb 15, 1995 | Docket: 65515614

Published

to qualify it as tax-exempt inventory. Florida Statute 192.001(ll)(c). Prior to the bankruptcy filing

Wilkinson v. St. Jude Harbors, Inc.

570 So. 2d 1332, 1990 Fla. App. LEXIS 5042, 1990 WL 96241

District Court of Appeal of Florida | Filed: Jul 11, 1990 | Docket: 64654899

Published

within the applicable definition contained in section 192.001(12), Florida Statutes (1987). That section

Ago

Florida Attorney General Reports | Filed: Nov 22, 1989 | Docket: 3258114

Published

notice issued pursuant to s. 197.322, F.S. 15 Section 192.001(1), F.S., defines "[a]d valorem tax" as "a

Ago

Florida Attorney General Reports | Filed: May 26, 1988 | Docket: 3257763

Published

A. Butterworth Attorney General RAB/tjw 1 Section 192.001(4), F.S. 2 Section 2, Ch. 85-376, Laws of Florida

Land v. State, Department of Revenue

510 So. 2d 606, 12 Fla. L. Weekly 1531, 1987 Fla. App. LEXIS 9028

District Court of Appeal of Florida | Filed: Jun 23, 1987 | Docket: 64628652

Published

affirm. The Department of Revenue, relying upon section 192.001(17), Florida Statutes (1985), determined that

Aurora Group, Ltd. v. Department of Revenue

487 So. 2d 1132, 11 Fla. L. Weekly 950, 1986 Fla. App. LEXIS 7383

District Court of Appeal of Florida | Filed: Apr 22, 1986 | Docket: 64619057

Published

fixtures and all other improvements to land,” § 192.001(12), Fla. Stat. (1983), cuts against Aurora’s

Adams Construction Equipment Co. v. Hausman

472 So. 2d 467, 1985 Fla. App. LEXIS 12313, 10 Fla. L. Weekly 332

District Court of Appeal of Florida | Filed: Feb 7, 1985 | Docket: 64613023

Published

the equipment was “inventory” as defined in section 192.-001(1 l)(c), Florida Statutes (1983), and, as

Ago

Florida Attorney General Reports | Filed: Sep 13, 1977 | Docket: 3255434

Published

authorized by law to impose ad valorem taxes. Section 192.001(9), F. S. The millage authorized for water

Ago

Florida Attorney General Reports | Filed: Jan 8, 1974 | Docket: 3257245

Published

purposes or resale." (Emphasis supplied.) Section 192.001(11)(a), F.S. Personal effects are stated to

Mills v. Korash

249 So. 2d 765, 1971 Fla. App. LEXIS 6451

District Court of Appeal of Florida | Filed: May 20, 1971 | Docket: 64521115

Published

concurs. JOHNSON, Chief Judge, dissents. . F.S. § 192.01, F.S.A. . F.S. § 192.02, F.S.A. . F.S. § 192