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The 2025 Florida Statutes
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F.S. 193.481193.481 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.
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Annotations, Discussions, Cases:
Cases Citing Statute 193.481
Total Results: 15
326 So. 2d 425
Supreme Court of Florida | Filed: Dec 17, 1975 | Docket: 1729216
Cited 59 times | Published
where the court there had under consideration Section 193.481(1), Florida Statutes, *431 relating to oil
275 So. 2d 521
Supreme Court of Florida | Filed: Mar 21, 1973 | Docket: 1387421
Cited 36 times | Published
constitute a valuable vested property interest. Section 193.481(1), Florida Statutes, F.S.A., provides in pertinent
275 So. 2d 505
Supreme Court of Florida | Filed: Feb 7, 1973 | Docket: 1726871
Cited 22 times | Published
Const. art. XVII, § 4 (1885).
[2] Fla. Stat. § 193.481, F.S.A. (oil, mineral & other subsurface rights);
686 So. 2d 1391, 22 Fla. L. Weekly Fed. D 380
District Court of Appeal of Florida | Filed: Feb 7, 1997 | Docket: 1675942
Cited 5 times | Published
interests in property in other contexts. See, e.g., § 193.481 (mineral, oil, gas and other subsurface rights
309 So. 2d 39
District Court of Appeal of Florida | Filed: Feb 12, 1975 | Docket: 1770628
Cited 5 times | Published
subject to ad valorem real property taxation under § 193.481, F.S. 1971. In reliance upon the Miller v. Carr[1]
345 So. 2d 1062
Supreme Court of Florida | Filed: Mar 17, 1977 | Docket: 1477682
Cited 2 times | Published
valorem taxes for 1973. The counties acted under Section 193.481(1), Florida Statutes (1973), which provides:
581 So. 2d 1384, 1991 Fla. App. LEXIS 5646, 1991 WL 105618
District Court of Appeal of Florida | Filed: Jun 20, 1991 | Docket: 64659952
Cited 1 times | Published
while it is correct in stating that, under section 193.481, Florida Statutes, subsurface rights may be
330 So. 2d 76, 54 Oil & Gas Rep. 420, 1976 Fla. App. LEXIS 14119
District Court of Appeal of Florida | Filed: Mar 30, 1976 | Docket: 1797792
Cited 1 times | Published
Appellants contend that the Legislature, by § 193.481(1), Florida Statutes, directed that such a lease
Florida Attorney General Reports | Filed: Oct 18, 1983 | Docket: 3255449
Published
subsurface rights are subject to separate taxation. Section 193.481, F.S. Prior to the enactment of s 193.481,
438 So. 2d 798, 1983 Fla. LEXIS 2994
Supreme Court of Florida | Filed: Sep 8, 1983 | Docket: 64599966
Published
the Fifth District Court of Appeal declaring section 193.481, Florida Statutes (1981), to be unconstitutional
417 So. 2d 1109, 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834
District Court of Appeal of Florida | Filed: Aug 11, 1982 | Docket: 64591645
Published
This case involves the constitutionality of section 193.481, Florida Statutes (1982), which imposes ad
370 So. 2d 413, 63 Oil & Gas Rep. 581, 1979 Fla. App. LEXIS 14935
District Court of Appeal of Florida | Filed: Apr 24, 1979 | Docket: 64569976
Published
Supreme Court held earlier in this case1 that Section 193.-481(1)2 subjects “separated” oil, gas, and *414mineral
Florida Attorney General Reports | Filed: Jun 5, 1975 | Docket: 3258228
Published
the surface parcel or the subsurface parcel. Section 193.481(4), F.S., expressly recognizes the continued
Florida Attorney General Reports | Filed: Oct 10, 1974 | Docket: 3256248
Published
administration, penalties and procedures; amending section 193.481, Florida Statutes, to provide for separate
253 So. 2d 492, 1971 Fla. App. LEXIS 5898
District Court of Appeal of Florida | Filed: Oct 21, 1971 | Docket: 64522574
Published
the foregoing statute are the provisions of Section 193.481 (formerly § 193.221), first enacted in 1957
