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: Fla. Dist. Ct. App. | Date Filed: 1997-02-06T23:53:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 1991-06-20T00:00:00-07:00

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…required.— * He * * * * (2) When the taxes under s. 193.481 on subsurface rights have become delinquent and…while it is correct in stating that, under section 193.481, Florida Statutes, subsurface rights may be taxed…dismissing the complaint based on the fact that section 193.481 permits subsurface rights to be “taxed separately

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Court: Fla. Att'y Gen. | Date Filed: 1990-08-24T00:53:00-07:00

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

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Court: Fla. Att'y Gen. | Date Filed: 1983-10-18T00:53:00-07:00

Snippet: separate taxation. Section 193.481, F.S. Prior to the enactment of s 193.481, F.S., and its predecessor… the rule in Florida before the enactment of s 193.481, and its predecessor, such subsurface rights and… supra, has been changed by the enactment of s 193.481, F.S. (former s 193.221, F.S.), which provides:… Dickinson v. Davis, supra, p. 265. Based on s 193.481, F.S., and Dickinson v. Davis, supra, this office… the fee or other interest in the fee. Section 193.481(1), F.S. Until the subsurface rights are severed

Department of Revenue v. Ford

Court: Fla. | Date Filed: 1983-09-08T00:00:00-07:00

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…jurisdiction. Art. V, § 3(b)(3), Fla. Const. Section 193.481 requires the separate ad valorem assessment and…assessments and contending that the statute, section 193.481, is unconstitutional on its face and as applied…appropriate action to ensure compliance with section 193.481. The Department of Revenue filed an appeal and …appraisers to comply with the requirement of section 193.481 to assess subsurface interests in or to real property

Florida Department of Revenue v. Ford

Court: Fla. Dist. Ct. App. | Date Filed: 1982-08-11T00:00:00-07:00

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

Snippet: authority of section 193.481, Florida Statutes (1979). The relevant portions of section 193.481, Florida Statutes…case involves the constitutionality of section 193.481, Florida Statutes (1982), which imposes ad valorem…provided in substance (as does present section 193.481) that such severed subsurface mineral rights “shall…subsurface mineral rights on the ground that section 193.481, Florida Statutes (1981), is facially void for … be applied” contained in section 4 of section 193.481, Florida Statutes, is merely a recognition of that

Sun Oil Co. v. Fisher

Court: Fla. Dist. Ct. App. | Date Filed: 1979-04-24T00:00:00-08:00

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… their prayer for a reduction in their Section 193.481(1) ad valorem real property assessments or for …reason of” Section 211.13. The enactment of Section 193.481 in 1963, subjecting subsurface leasehold interests… were doubt of the repealing effect of Section 193.481 when Small was decided, the legislature removed… subsurface rights within the fee. See Section 193.481(2), (3), Florida Statutes (1977); Cassady v. Consolidated

Straughn v. Sun Oil Co.(Delaware)

Court: Fla. | Date Filed: 1977-03-16T23:53:00-08:00

Citation: 345 So. 2d 1062

Snippet: acted under Section 193.481(1), Florida Statutes (1973), which provides: "193.481 Assessment of oil…influence here. At the time of that decision Section 193.481(1) had not been enacted. Furthermore, the issue… did not clearly do so by enactment of Section 193.481(1), Florida Statutes. Although the operative effect

Fisher v. Sun Oil Company

Court: Fla. Dist. Ct. App. | Date Filed: 1976-03-29T23:53:00-08:00

Citation: 330 So. 2d 76

Snippet: Appellants contend that the Legislature, by § 193.481(1), Florida Statutes, directed that such a lease…taxation by the county in which the land lies. § 193.481(1) provides as follows: "Whenever the mineral…a 1963 amendment to the predecessor of Section 193.481, the words `not to include a leasehold interest…193.221, Florida Statutes, 1961, (predecessor to § 193.481) specifically excluded leasehold interests in subsurface… the ambiguities which we have alluded to in § 193.481, Florida Statutes, we at least have strong doubts

Williams v. Jones

Court: Fla. | Date Filed: 1975-12-16T23:53:00-08:00

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: Fla. Att'y Gen. | Date Filed: 1975-06-05T00:53:00-07:00

Snippet: subsurface owner. Prior to the enactment of s.193.481, F.S., and its predecessor, s. 193.221, F.S., there… * *" (Emphasis supplied.) By enacting s. 193.481, F.S. (former s. 193.221, F.S.), Florida has now…Laws of Florida (then s. 193.221, F.S., now s. 193.481, F.S.). Under the statute as it existed then, the…should be noted that the legislative mandate in s. 193.481, F.S., to separately assess when a separation has…(3), F.S.A. This language is now embodied in s.193.481(4) and (5), F.S., providing: Tax certificates and

Straughn v. Amoco Production Company

Court: Fla. Dist. Ct. App. | Date Filed: 1975-02-11T23:53:00-08:00

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…. We begin with the pertinent statute. Section 193.481(1), F.S. 1971, reads in material part as follows…purposes. We would not be offended, therefore, if § 193.481(1), supra, does indeed declare oil, gas and mineral… *42 The final question remaining is whether § 193.481(1), supra, does precisely that. We think so. The…include them.[8] Moreover, we think the fact that § 193.481(1), supra, contemplates interests "separate

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Court: Fla. Att'y Gen. | Date Filed: 1974-11-20T23:53:00-08:00

Snippet: subject to ad valorem taxation. For example, s. 193.481, F.S., classifies oil and mineral interests as …real estate for purposes of taxation, citing s. 193.481(1), F.S., and I further held that the foregoing

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Court: Fla. Att'y Gen. | Date Filed: 1974-10-10T00:53:00-07:00

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

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Court: Fla. Att'y Gen. | Date Filed: 1974-04-04T00:53:00-07:00

Snippet: severed oil, gas, and mineral rights pursuant to s. 193.481, F.S., as such subsurface mineral rights appear…public records of his county, as provided in s. 193.481, F.S. (1970 Supp.). * * * * * [T]he provisions …Therefore, assuming all other requirements of s. 193.481, F.S., are satisfied, a tax assessor should separately

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

Court: Fla. | Date Filed: 1973-03-20T23:53:00-08:00

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: Fla. | Date Filed: 1973-02-06T23:53:00-08:00

Citation: 275 So. 2d 505

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

Kirk v. Smith

Court: Fla. Dist. Ct. App. | Date Filed: 1971-10-21T00:00:00-07:00

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…to the enactment of the predecessor of Section 193.481, we determine that the provisions of Section 211.14