Florida Statute 193.0235 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.0235

193.0235 Ad valorem taxes and non-ad valorem assessments against subdivision property.—

(1) Ad valorem taxes and non-ad valorem assessments shall be assessed against the lots within a platted residential subdivision and not upon the subdivision property as a whole. An ad valorem tax or non-ad valorem assessment, including a tax or assessment imposed by a county, municipality, special district, or water management district, may not be assessed separately against common elements utilized exclusively for the benefit of lot owners within the subdivision, regardless of ownership. The value of each parcel of land that is or has been part of a platted subdivision and that is designated on the plat or the approved site plan as a common element for the exclusive benefit of lot owners shall, regardless of ownership, be prorated by the property appraiser and included in the assessment of all the lots within the subdivision which constitute inventory for the developer and are intended to be conveyed or have been conveyed into private ownership for the exclusive benefit of lot owners within the subdivision.

(2) As used in this section, the term “common element” includes:

(a) Subdivision property not included within lots constituting inventory for the developer which are intended to be conveyed or have been conveyed into private ownership.

(b) An easement through the subdivision property, not including the property described in paragraph (a), which has been dedicated to the public or retained for the benefit of the subdivision.

(c) Any other part of the subdivision which has been designated on the plat or is required to be designated on the site plan as a drainage pond, or detention or retention pond, for the exclusive benefit of the subdivision.

(d) Property located within the same county as the subdivision and used for at least 10 years exclusively for the benefit of lot owners within the subdivision.

History.—s. 4, ch. 2003-284; s. 1, ch. 2015-221.

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Amendments to 193.0235

Arrestable Offenses / Crimes under Fla. Stat. 193.0235

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.0235.

Annotations, Discussions, Cases:

Cases Citing Statute 193.0235

Total Results: 5

Surna Construction, Inc. v. Morrill

Court: Fla. Dist. Ct. App. | Date Filed: 2010-12-03T00:00:00-08:00

Citation: 50 So. 3d 47, 2010 Fla. App. LEXIS 18334

Snippet: subdivision. § 193.0235(2), Fla. Stat. (2007) (emphasis added). It appears that section 193.0235(2)(b) applies…or the common element of a subdivision. Section 193.0235, Florida Statutes, which concerns the assessment… definition of common element found in section 193.0235(2) cannot apply because the unpaid taxes on the…chapter 2003-284, Laws of Florida, enacted section 193.0235, it applies to this subdivision. More importantly…2007, well after the effective date of sections 193.0235(2) and 197.502(4)(h). Consequently, we conclude

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Court: Fla. Att'y Gen. | Date Filed: 2009-05-14T00:53:00-07:00

Snippet: "common element" pursuant to section 193.0235, Florida Statutes, if the golf course, which continues…quot;common element" for purposes of section 193.0235, Florida Statutes, must the property be actually…quot; for proration of taxes pursuant to section 193.0235, Florida Statutes. 2. In order to qualify as a…owners within the subdivision. Question One Section 193.0235, Florida Statutes, was created by section 4, Chapter2003…subdivision." Therefore, pursuant to section 193.0235, Florida Statutes, ad valorem taxes or non-ad

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Court: Fla. Att'y Gen. | Date Filed: 2007-07-24T00:53:00-07:00

Snippet: as collateral prior to the enactment of section 193.0235, Florida Statutes? You state that a non ad valorem…prorate it to the individual lot owners. Section 193.0235(1), Florida Statutes, provides: "Ad valorem… the individual lot owners pursuant to section 193.0235, Florida Statutes, when the bond to be repaid

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Court: Fla. Att'y Gen. | Date Filed: 2004-06-25T00:53:00-07:00

Snippet: section 193.0235, Florida Statutes? 3. Is the definition for common element in section 193.0235(2), Florida…assessed as a common element pursuant to section 193.0235, Florida Statutes? 2. May property which is used…the subdivision for assessment purposes. Section 193.0235, Florida Statutes, provides: "(1) Ad valorem…Florida Statutes. That statute, not unlike section 193.0235, Florida Statutes, defined "common elements…property in the instant situation, however, section 193.0235(1), Florida Statutes, requires that such property

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Court: Fla. Att'y Gen. | Date Filed: 2003-12-14T23:53:00-08:00

Snippet: under a theory of adverse possession? Section 193.0235, Florida Statutes, created by section 4, Chapter…2003-284, Laws of Florida, designated as section 193.0235, Florida Statutes, applies to common elements …planned. Question Four As discussed above, section 193.0235, Florida Statutes, applies only to common elements…prorated among subdivision lot owners under section 193.0235, Florida Statutes. Moreover, both statutes require