193.481
Assessment of mineral, oil, gas, and other subsurface rights.
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193.481 Assessment of mineral, oil, gas, and other subsurface rights.—
(1) Whenever the mineral, oil, gas, and other subsurface rights in or to real property in this state shall have been sold or otherwise transferred by the owner of such real property, or retained or acquired through reservation or otherwise, such subsurface rights shall be taken and treated as an interest in real property subject to taxation separate and apart from the fee or ownership of the fee or other interest in the fee. Such mineral, oil, gas, and other subsurface rights, when separated from the fee or other interest in the fee, shall be subject to separate taxation. Such taxation shall be against such subsurface interest and not against the owner or owners thereof or against separate interests or rights in or to such subsurface rights.
(2) The property appraiser shall, upon request of the owner of real property who also owns mineral, oil, gas, or other subsurface mineral rights to the same property, separately assess the subsurface mineral right and the remainder of the real estate as separate items on the tax roll.
(3) Such subsurface rights shall be assessed on the basis of a just valuation, as required by s. 4, Art. VII of the State Constitution, which valuation, when combined with the value of the remaining surface and undisposed of subsurface interests, shall not exceed the full just value of the fee title of the lands involved, including such subsurface rights.
(4) Statutes and regulations, not in conflict with the provisions herein, relating to the assessment and collection of ad valorem taxes on real property, shall apply to the separate assessment and taxation of such subsurface rights, insofar as they may be applied.
(5) Tax certificates and tax liens encumbering subsurface rights, as aforesaid, may be acquired, purchased, transferred, and enforced as are tax certificates and tax liens encumbering real property generally, including the issuance of a tax deed.
(6) Nothing contained in chapter 69-60, Laws of Florida, amending subsections (1) and (3) of this section and creating former s. 197.083 shall be construed to affect any contractual obligation existing on June 4, 1969.
History.—ss. 1, 2, 3, 4, ch. 57-150; s. 1, ch. 63-355; ss. 1, 2, ch. 69-55; ss. 1, 2, ch. 69-60; s. 13, ch. 69-216; s. 2, ch. 71-105; ss. 33, 35, ch. 73-332; s. 1, ch. 77-102; s. 29, ch. 95-280.
Note.—Former s. 193.221.
Notes of Decisions
Cited in 12
cases, 1971–1997 · leading case: Department of Revenue v. Ford
Department of Revenue v. Ford (1983)
“This is a review of a decision of the Fifth District Court of Appeal declaring section 193.481, Florida Statutes (1981), to be unconstitutional as applied, which is reported at 417 So.”
Williams v. Jones (1975)
“2d 1975) where the court there had under consideration Section 193.481(1), Florida Statutes, *431 relating to oil and mineral leases.”
Trustees of Tufts College v. Triple R. Ranch, Inc. (1973)
“Section 193.481(1), Florida Statutes, F.S.”
Dade County v. Pan American World Airways, Inc. (1973)
“Not since the ill-advised and long expired 15-year constitutional tax exemption (Section 12, Article IX, Amendment to the 1885 Constitution, adopted in 1930) of certain industrial plants, has an innovation as far-reaching as the one expressed in the majority opinion been…”
Florida Department of Revenue v. Ford (1982)
“This case involves the constitutionality of section 193.481, Florida Statutes (1982), which imposes ad valorem taxes on several subsurface mineral rights, and problems relating to the uniform assessment and valuation of such rights within a multi-county taxing district.”
Cape Atlantic Landowners Ass'n v. County of Volusia (1991)
“343(2) The problem with the trial court’s order is that, while it is correct in stating that, under section 193.481, Florida Statutes, subsurface rights may be taxed separately and separate certificates issued thereon, it fails to recognize that the plaintiff did not complain…”
Straughn v. Sun Oil Co.(Delaware) (1977)
“The counties acted under Section 193.481(1), Florida Statutes (1973), which provides: "193.”
Schultz v. CRYSTAL RIVER THREE PARTICIP. (1997)
“, § 193.481 (mineral, oil, gas and other subsurface rights treated as a separate interest in real property subject to taxation separate and apart from the fee simple ownership of the property); § 196.”
Straughn v. Amoco Production Company (1975)
“In this declaratory judgment action we are called upon to determine whether a leasehold interest in oil, gas and minerals is subject to ad valorem real property taxation under § 193.481, F.S. 1971. In reliance upon the Miller v.”
Fisher v. Sun Oil Company (1976)
“221, Florida Statutes, 1961, (predecessor to § 193.481) specifically excluded leasehold interests in subsurface rights from imposition of the tax.”
Sun Oil Co. v. Fisher (1979)
“The enactment of Section 193.481 in 1963, subjecting subsurface leasehold interests to ad valorem real property taxation, necessarily implied that such interests should be appraised as buyers and sellers appraise them, and effectively repealed the inconsistent recitals in…”
Kirk v. Smith (1971)
“” Apparently in direct conflict with the foregoing statute are the provisions of Section 193.481 (formerly § 193.221), first enacted in 1957, which provide: “193.”
— 193.481(1) — 6 cases
Williams v. Jones (1975)
“2d 1975) where the court there had under consideration Section 193.481(1), Florida Statutes, *431 relating to oil and mineral leases.”
Trustees of Tufts College v. Triple R. Ranch, Inc. (1973)
“Section 193.481(1), Florida Statutes, F.S.”
Straughn v. Sun Oil Co.(Delaware) (1977)
“The counties acted under Section 193.481(1), Florida Statutes (1973), which provides: "193.”
Straughn v. Amoco Production Company (1975)
“In this declaratory judgment action we are called upon to determine whether a leasehold interest in oil, gas and minerals is subject to ad valorem real property taxation under § 193.481, F.S. 1971. In reliance upon the Miller v.”
Fisher v. Sun Oil Company (1976)
“221, Florida Statutes, 1961, (predecessor to § 193.481) specifically excluded leasehold interests in subsurface rights from imposition of the tax.”
— 193.481(2) — 1 case
Sun Oil Co. v. Fisher (1979)
“The enactment of Section 193.481 in 1963, subjecting subsurface leasehold interests to ad valorem real property taxation, necessarily implied that such interests should be appraised as buyers and sellers appraise them, and effectively repealed the inconsistent recitals in…”
— 193.481(3) — 1 case
Florida Department of Revenue v. Ford (1982)
“This case involves the constitutionality of section 193.481, Florida Statutes (1982), which imposes ad valorem taxes on several subsurface mineral rights, and problems relating to the uniform assessment and valuation of such rights within a multi-county taxing district.”
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