Florida Statute 192.032 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

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F.S. 192.032

192.032 Situs of property for assessment purposes.—All property shall be assessed according to its situs as follows:

(1) Real property, in that county in which it is located and in that taxing jurisdiction in which it may be located.

(2) All tangible personal property which is not immune under the state or federal constitutions from ad valorem taxation, in that county and taxing jurisdiction in which it is physically present on January 1 of each year unless such property has been physically present in another county of this state at any time during the preceding 12-month period, in which case the provisions of subsection (3) apply. Additionally, tangible personal property brought into the state after January 1 and before April 1 of any year shall be taxable for that year if the property appraiser has reason to believe that such property will be removed from the state prior to January 1 of the next succeeding year. However, tangible personal property physically present in the state on or after January 1 for temporary purposes only, which property is in the state for 30 days or less, shall not be subject to assessment. This subsection does not apply to goods in transit as described in subsection (4) or supersede the provisions of s. 193.085(4).

(3) If more than one county of this state assesses the same tangible personal property in the same assessment year, resolution of such multicounty dispute shall be governed by the following provisions:

(a) Tangible personal property which was physically present in one county of this state on January 1, but present in another county of this state at any time during the preceding year, shall be assessed in the county and taxing jurisdiction where it was habitually located or typically present. All tangible personal property which is removed from one county in this state to another county after January 1 of any year shall be subject to taxation for that year in the county where located on January 1; except that this subsection does not apply to tangible personal property located in a county on January 1 on a temporary or transitory basis if such property is included in the tax return being filed in the county in this state where such tangible personal property is habitually located or typically present.

(b) For purposes of this subsection, an item of tangible personal property is “habitually located or typically present” in the county where it is generally kept for use or storage or where it is consistently returned for use or storage. For purposes of this subsection, an item of tangible personal property is located in a county on a “temporary or transitory basis” if it is located in that county for a short duration or limited utilization with an intention to remove it to another county where it is usually used or stored.

(4)(a) Personal property manufactured or produced outside this state and brought into this state only for transshipment out of the United States, or manufactured or produced outside the United States and brought into this state for transshipment out of this state, for sale in the ordinary course of trade or business is considered goods-in-transit and shall not be deemed to have acquired a taxable situs within a county even though the property is temporarily halted or stored within the state.

(b) The term “goods-in-transit” implies that the personal property manufactured or produced outside this state and brought into this state has not been diverted to domestic use and has not reached its final destination, which may be evidenced by the fact that the individual unit packaging device utilized in the shipping of the specific personal property has not been opened except for inspection, storage, or other process utilized in the transportation of the personal property.

(c) Personal property transshipped into this state and subjected in this state to a subsequent manufacturing process or used in this state in the production of other personal property is not goods-in-transit. Breaking in bulk, labeling, packaging, relabeling, or repacking of such property solely for its inspection, storage, or transportation to its final destination outside the state shall not be considered to be a manufacturing process or the production of other personal property within the meaning of this subsection. However, such storage shall not exceed 180 days.

(5)(a) Notwithstanding the provisions of subsection (2), personal property used as a marine cargo container in the conduct of foreign or interstate commerce shall not be deemed to have acquired a taxable situs within a county when the property is temporarily halted or stored within the state for a period not exceeding 180 days.

(b) “Marine cargo container” means a nondisposable receptacle which is of a permanent character, strong enough to be suitable for repeated use; which is specifically designed to facilitate the carriage of goods by one or more modes of transport, one of which shall be by ocean vessel, without intermediate reloading; and which is fitted with devices permitting its ready handling, particularly in the transfer from one transport mode to another. The term “marine cargo container” includes a container when carried on a chassis but does not include a vehicle or packaging.

(6) Notwithstanding any other provision of this section, tangible personal property used in traveling shows such as carnivals, ice shows, or circuses shall be deemed to be physically present or habitually located or typically present only to the extent the value of such property is multiplied by a fraction, the numerator of which is the number of days such property is present in Florida during the taxable year and the denominator of which is the number of days in the taxable year. However, railroad property of such traveling shows shall be taxable under s. 193.085(4)(b) and not under this section.

History.—s. 3, ch. 70-243; s. 1, ch. 77-102; s. 1, ch. 77-305; s. 1, ch. 78-269; s. 5, ch. 79-334; s. 85, ch. 79-400; s. 9, ch. 81-308; s. 17, ch. 82-208; s. 75, ch. 82-226; s. 1, ch. 88-83; s. 4, ch. 2006-312.

Note.—Consolidation of provisions of former ss. 193.022, 193.034, 196.0011.

F.S. 192.032 on Google Scholar

F.S. 192.032 on Casetext

Amendments to 192.032

Arrestable Offenses / Crimes under Fla. Stat. 192.032

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 192.032.

Annotations, Discussions, Cases:

Cases Citing Statute 192.032

Total Results: 20

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

Court: District Court of Appeal of Florida | Date Filed: 2019-09-25

Snippet: "shall be assessed according to its situs," § 192.032, and real property is to be assessed "in that

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

Court: District Court of Appeal of Florida | Date Filed: 2019-05-03

Snippet: "shall be assessed according to its situs," § 192.032, and real property is to be assessed "in that

Ago

Court: Florida Attorney General Reports | Date Filed: 2011-06-16

Snippet: s. 196.001, Fla. Stat. 24 See ss. 192.011 and 192.032, Fla. Stat. (property assessed according to its

Ago

Court: Florida Attorney General Reports | Date Filed: 2005-11-09

Snippet: So. 2d 1226, 1228 (Fla. 1996). 5 See, e.g., s. 192.032(2). And see s. 768.28, Fla. Stat., using the term

Schultz v. Time Warner Entertainment Co.

Court: District Court of Appeal of Florida | Date Filed: 2003-11-14

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

Snippet: physically present on January 1 of each year.... ” § 192.032(2), Fla. Stat. (2001). No argument is advanced

Markham v. Broward County

Court: District Court of Appeal of Florida | Date Filed: 2002-08-07

Citation: 825 So. 2d 472, 2002 WL 1798539

Snippet: to ad valorem taxation in other statutes. See § 192.032(2). It has also used the term "immunity" when waiving

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Court: Florida Attorney General Reports | Date Filed: 1991-08-08

Snippet: 052(2), F.S. 6 Section 193.052(3), F.S. And see, s. 192.032, F.S., relating to the situs of property. 7 Section

CRANE RENTAL OF ORLANDO v. Hausman

Court: District Court of Appeal of Florida | Date Filed: 1987-12-31

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

Snippet: tangible personal property is specified in section 192.032(2), Florida Statutes. However, in recognition of

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Court: Florida Attorney General Reports | Date Filed: 1987-02-09

Snippet: substantially the question set forth above. See, s. 192.032(1), F.S. (real property shall be assessed "in that

Mikos v. RINGLING BROS.-BARNUM & BAILEY

Court: Supreme Court of Florida | Date Filed: 1986-09-25

Citation: 497 So. 2d 630, 11 Fla. L. Weekly 497

Snippet: for ad valorem tax purposes under subsections 192.032(2) and (5), Florida Statutes (1983). We find that

Florida Power & Light Co. v. Markham

Court: District Court of Appeal of Florida | Date Filed: 1986-08-20

Citation: 496 So. 2d 152, 11 Fla. L. Weekly 1830, 1986 Fla. App. LEXIS 9443

Snippet: 193.011, Florida Statutes (1980), nor to section 192.032, Florida Statutes, (1980), but is instead a legal

Mikos v. Ringling Bros.-Barnum & Bailey

Court: District Court of Appeal of Florida | Date Filed: 1985-09-13

Citation: 475 So. 2d 292, 10 Fla. L. Weekly 2138

Snippet: declared to be contrary to the provisions of § 192.032, Florida Statutes, in that the property was not

Florida Bar v. McDonnell

Court: Supreme Court of Florida | Date Filed: 1984-11-21

Citation: 459 So. 2d 1032, 9 Fla. L. Weekly 487, 1984 Fla. LEXIS 3725

Snippet: are represented by The Florida Bar to total $10,192.32; 12. Respondent acknowledges, upon the issuánce

Autotote Ltd. v. Bystrom

Court: District Court of Appeal of Florida | Date Filed: 1984-07-24

Citation: 454 So. 2d 661, 1984 Fla. App. LEXIS 14392

Snippet: of § 192.032(2), Fla. Stat., however, clarifies the intent of the Legislature in enacting § 192.032(5)

Herzog v. Colding

Court: District Court of Appeal of Florida | Date Filed: 1983-09-14

Citation: 437 So. 2d 226, 1983 Fla. App. LEXIS 21708

Snippet: least, confusing. See §§ 192.001(11), 192.011, 192.032, 193.114, 195.073, 196.001, and 196.181, Fla.Stat

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Court: Florida Attorney General Reports | Date Filed: 1980-04-11

Snippet: taxing jurisdiction on the assessment date. Section 192.032(1), F. S., specifically deals with the taxing situs

Havill v. Gurley

Court: District Court of Appeal of Florida | Date Filed: 1980-03-26

Citation: 382 So. 2d 109, 1980 Fla. App. LEXIS 15818

Snippet: inventory during the year as required by Section 192.032(3), Florida Statutes (1977). The trial court held

Department of Revenue v. Markham

Court: District Court of Appeal of Florida | Date Filed: 1979-11-05

Citation: 381 So. 2d 1101

Snippet: the same numbers in the 1977 Statutes. Section 192.032, Florida Statutes 1977, contains essential provisions

Integrated Container Services, Inc. v. Overstreet

Court: District Court of Appeal of Florida | Date Filed: 1979-10-16

Citation: 375 So. 2d 1146, 1979 Fla. App. LEXIS 15903

Snippet: assessments in question are void because Section 192.032, Florida Statutes, [1977] requires personal property

Mikos v. Ringling Bros.-Barnum & Bailey Combined Shows, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1979-01-19

Citation: 368 So. 2d 884, 2 A.L.R. 4th 421, 1979 Fla. App. LEXIS 13981

Snippet: purposes is determined in accordance with Section 192.032(2), Florida Statutes (1977), which provides that