Florida Statute 193.481 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.481

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.

F.S. 193.481 on Google Scholar

F.S. 193.481 on Casetext

Amendments to 193.481

Arrestable Offenses / Crimes under Fla. Stat. 193.481

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.481.

Annotations, Discussions, Cases:

Cases Citing Statute 193.481

Total Results: 18

Schultz v. CRYSTAL RIVER THREE PARTICIP.

Court: District Court of Appeal of Florida | Date Filed: 1997-02-07

Citation: 686 So. 2d 1391

Snippet: interests in property in other contexts. See, e.g., § 193.481 (mineral, oil, gas and other subsurface rights

Cape Atlantic Landowners Ass'n v. County of Volusia

Court: District Court of Appeal of Florida | Date Filed: 1991-06-20

Citation: 581 So. 2d 1384, 1991 Fla. App. LEXIS 5646, 1991 WL 105618

Snippet: dismissing the plaintiffs’ complaint were: Under 193.481, Florida Statutes provide that when sub-surface

Ago

Court: Florida Attorney General Reports | Date Filed: 1990-08-24

Snippet: Time for Requesting and Procedure." 3 See, s. 193.481, F.S. 4 See, Black's Law Dictionary Tenancy in

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Court: Florida Attorney General Reports | Date Filed: 1983-10-18

Snippet: separate taxation. Section 193.481, F.S. Prior to the enactment of s 193.481, F.S., and its predecessor

Department of Revenue v. Ford

Court: Supreme Court of Florida | Date Filed: 1983-09-08

Citation: 438 So. 2d 798, 1983 Fla. LEXIS 2994

Snippet: Fifth District Court of Appeal declaring section 193.481, Florida Statutes (1981), to be unconstitutional

Florida Department of Revenue v. Ford

Court: District Court of Appeal of Florida | Date Filed: 1982-08-11

Citation: 417 So. 2d 1109, 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834

Snippet: case involves the constitutionality of section 193.481, Florida Statutes (1982), which imposes ad valorem

Sun Oil Co. v. Fisher

Court: District Court of Appeal of Florida | Date Filed: 1979-04-24

Citation: 370 So. 2d 413, 63 Oil & Gas Rep. 581, 1979 Fla. App. LEXIS 14935

Snippet: Court held earlier in this case1 that Section 193.-481(1)2 subjects “separated” oil, gas, and *414mineral

Straughn v. Sun Oil Co.(Delaware)

Court: Supreme Court of Florida | Date Filed: 1977-03-17

Citation: 345 So. 2d 1062

Snippet: acted under Section 193.481(1), Florida Statutes (1973), which provides: "193.481 Assessment of oil, mineral

Fisher v. Sun Oil Company

Court: District Court of Appeal of Florida | Date Filed: 1976-03-30

Citation: 330 So. 2d 76, 54 Oil & Gas Rep. 420, 1976 Fla. App. LEXIS 14119

Snippet: Appellants contend that the Legislature, by § 193.481(1), Florida Statutes, directed that such a lease

Williams v. Jones

Court: Supreme Court of Florida | Date Filed: 1975-12-17

Citation: 326 So. 2d 425

Snippet: the court there had under consideration Section 193.481(1), Florida Statutes, *431 relating to oil and

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Court: Florida Attorney General Reports | Date Filed: 1975-06-05

Snippet: subsurface owner. Prior to the enactment of s.193.481, F.S., and its predecessor, s. 193.221, F.S., there

Straughn v. Amoco Production Company

Court: District Court of Appeal of Florida | Date Filed: 1975-02-12

Citation: 309 So. 2d 39

Snippet: subject to ad valorem real property taxation under § 193.481, F.S. 1971. In reliance upon the Miller v. Carr[1]

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Court: Florida Attorney General Reports | Date Filed: 1974-11-21

Snippet: subject to ad valorem taxation. For example, s. 193.481, F.S., classifies oil and mineral interests as

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Court: Florida Attorney General Reports | Date Filed: 1974-10-10

Snippet: administration, penalties and procedures; amending section 193.481, Florida Statutes, to provide for separate assessment

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Court: Florida Attorney General Reports | Date Filed: 1974-04-04

Snippet: severed oil, gas, and mineral rights pursuant to s. 193.481, F.S., as such subsurface mineral rights appear

Trustees of Tufts College v. Triple R. Ranch, Inc.

Court: Supreme Court of Florida | Date Filed: 1973-03-21

Citation: 275 So. 2d 521

Snippet: constitute a valuable vested property interest. Section 193.481(1), Florida Statutes, F.S.A., provides in pertinent

Dade County v. Pan American World Airways, Inc.

Court: Supreme Court of Florida | Date Filed: 1973-02-07

Citation: 275 So. 2d 505

Snippet: Const. art. XVII, § 4 (1885). [2] Fla. Stat. § 193.481, F.S.A. (oil, mineral & other subsurface rights);

Kirk v. Smith

Court: District Court of Appeal of Florida | Date Filed: 1971-10-21

Citation: 253 So. 2d 492, 1971 Fla. App. LEXIS 5898

Snippet: provisions of Section 193.481 (formerly § 193.221), first enacted in 1957, which provide: “193.481 Assessment of