Florida Statute 193.621 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.621

193.621 Assessment of pollution control devices.—

(1) If it becomes necessary for any person, firm or corporation owning or operating a manufacturing or industrial plant or installation to construct or install a facility, as is hereinafter defined, in order to eliminate or reduce industrial air or water pollution, any such facility or facilities shall be deemed to have value for purposes of assessment for ad valorem property taxes no greater than its market value as salvage. Any facility as herein defined heretofore constructed shall be assessed in accordance with this section.

(2) If the owner of any manufacturing or industrial plant or installation shall find it necessary in the control of industrial contaminants to demolish and reconstruct that plant or installation in whole or part and the property appraiser determines that such demolition or reconstruction does not substantially increase the capacity or efficiency of such plant or installation or decrease the unit cost of production, then in that event, such demolition or reconstruction shall not be deemed to increase the value of such plant or installation for ad valorem tax assessment purposes.

(3) The terms “facility” or “facilities” as used in this section shall be deemed to include any device, fixture, equipment, or machinery used primarily for the control or abatement of pollution or contaminants from manufacturing or industrial plants or installations, but shall not include any public or private domestic sewerage system or treatment works.

(4) Any taxpayer claiming the right of assessments for ad valorem taxes under the provisions of this law shall so state in a return filed as provided by law giving a brief description of the facility. The property appraiser may require the taxpayer to produce such additional evidence as may be necessary to establish taxpayer’s right to have such properties classified hereunder for assessments.

(5) If a property appraiser is in doubt whether a taxpayer is entitled, in whole or in part, to an assessment under this section, he or she may refer the matter to the Department of Environmental Protection for a recommendation. If the property appraiser so refers the matter, he or she shall notify the taxpayer of such action. The Department of Environmental Protection shall immediately consider whether or not such taxpayer is so entitled and certify its recommendation to the property appraiser.

(6) The Department of Environmental Protection shall promulgate rules and regulations regarding the application of the tax assessment provisions of this section for the consideration of the several county property appraisers of this state. Such rules and regulations shall be distributed to the several county property appraisers of this state.

History.—s. 25, ch. 67-436; ss. 1, 2, ch. 69-55; ss. 21, 26, 35, ch. 69-106; s. 13, ch. 69-216; s. 2, ch. 71-137; s. 33, ch. 71-355; s. 1, ch. 77-102; s. 47, ch. 77-104; s. 4, ch. 79-65; s. 44, ch. 94-356; s. 1469, ch. 95-147; s. 20, ch. 2000-158; s. 1, ch. 2000-210.

Note.—Former s. 403.241.

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Amendments to 193.621

Arrestable Offenses / Crimes under Fla. Stat. 193.621

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.621.

Annotations, Discussions, Cases:

Cases Citing Statute 193.621

Total Results: 5

Ward v. Brown

Court: Fla. | Date Filed: 2004-10-21T00:00:00-07:00

Citation: 894 So. 2d 811, 2004 WL 2360129

Snippet: should have classified the equipment under section 193.621, Florida Statutes (1993), and that the taxpayer

Sartori v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1998-07-17T00:53:00-07:00

Citation: 714 So. 2d 1136

Snippet: its fair market value. Section 193.621, in relevant part, provides: 193.621 Assessment of pollution control…provisions of section 193.621. In so doing, the County was relying upon section 193.621(6), Florida Statutes… on the equipment because, pursuant to section 193.621, Florida Statutes (1993), his pollution control…was not familiar with the provisions of section 193.621, and, as a result, taxes were assessed against … an opinion from DER concerning an assessment: 193.621 Assessment of pollution control devices. * * *

Jacksonville Electric Authority v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1986-03-31T00:00:00-08:00

Citation: 486 So. 2d 1350, 11 Fla. L. Weekly 760, 1986 Fla. App. LEXIS 7057

Snippet: In 1969, section 403.241 was renumbered section 193.621(6) by chapter 69-55, sections 1 and 2, Laws of …it specifically addressed the repeal of section 193.621(6) by enacting chapter 71-355, section 33, Laws…Legislature by appel-lee. With the repeal of section 193.621(6), section 212.051 was left standing alone as

JACKSONVILLE ELEC. AUTHOR. v. Dept. of Rev.

Court: Fla. Dist. Ct. App. | Date Filed: 1986-03-30T23:53:00-08:00

Citation: 486 So. 2d 1350

Snippet: In 1969, section 403.241 was renumbered section 193.621(6) by chapter 69-55, sections 1 and 2, Laws of …it specifically addressed the repeal of section 193.621(6) by enacting chapter 71-355, section 33, Laws…Legislature by appellee. With the repeal of section 193.621(6), section 212.051 was left standing alone as

Department of Revenue v. Markham

Court: Fla. Dist. Ct. App. | Date Filed: 1979-11-04T23:53:00-08:00

Citation: 381 So. 2d 1101

Snippet: Sections 211.13, 193.023, 193.011(7), 193.451, 193.621, 196.011(1), Florida Statutes 1977. [7] See Curry