Florida/Georgia Personal Injury & Workers Compensation

...Escambia County, Florida. We have jurisdiction of the appeal pursuant to Article V, Section 3(b)(1), Florida Constitution, and Rule 2.1, subd. a.(5)(a), Florida Appellate Rules, in that the Circuit Court passed directly upon the validity of Sections 196.001(2), 196.199(6) and 196.199(7), Florida Statutes, by holding that the county appraiser properly assessed certain leasehold interests of the appellants for the three years last past for taxation as real property pursuant to the cited sections. Appellants are lessees of county-owned property from the Santa Rosa Island Authority which was created by Chapter 24,500, Special Laws of Florida 1947. The circuit judge specifically held that Sections 196.001(2), 196.199(6) and 196.199(7) do not violate the equal protection clause of the Florida Constitution or the Fourteenth Amendment of the Constitution of the United States....

...The sections of the Florida statute in question were enacted as a part of Chapter 71-133, Laws of Florida 1971, commonly referred to as the "tax reform act". It should be noted at the outset that notwithstanding the fact that the Division of Statutory Revision and Indexing placed the contents of Section 196.001 at that chapter of the Florida Statutes for 1971, Section 16 of Chapter 71-133, Laws of Florida 1971, provided that Chapter 192, Florida Statutes, was to be amended by adding such new section as Section 192.010....

...ence to similarity of situation, circumstances, requirements, and convenience to best subserve the public interest. The test as to the validity of classifications for purposes of legislation is good faith, not wisdom." The rate of the tax imposed by Section 196.001(2), Florida Statutes, is uniform as to all leaseholds of public property enumerated therein....

...In short, the clear intent of the revisers of the Constitution was to prohibit the Legislature from making only those classifications which would result in some property being taxed at less than its just value, except for the categories enumerated in subsections (a) and (b). The classifications created by Section 196.001(2) and Section 196.199, Florida Statutes, result in the holders of leases of publicly owned lands bearing their fair share of the tax burden, thus placing them on a parity with other real property in the private sector devoted to similar uses....

...This case stands for the proposition only, then, that the Legislature is precluded from classifying property for valuation purposes at less than just valuation except in the instances of the provisos to Article VII, Section 4. The result obtained through application of Sections 196.001(2) and 196.199, Florida Statutes, is to require that the leasehold interests defined therein shall be taxed at a just valuation like "all other property" in the state....

...ubstance rather than form. (Citations omitted) This approach requires us to determine the ultimate effect of the law as applied and enforced by a State or, in other words, to find the operating incidence of the tax." The practical effect of Sections 196.001(2) and 196.199, Florida Statutes, is to withdraw exemption from certain users of property and to impose an ad valorem real property tax upon them consistent with the tax imposed upon persons who make similar uses of property....

...sts in question as real property, we turn to the question of whether or not it has done so. Appellants submit that even if such leasehold interests are not exempt under Sections 196.199(2)(a) and 196.012(5), Florida Statutes, that the tax imposed by Section 196.001(2), Florida Statutes, is merely an ad valorem intangible personal property tax because none of the statutory provisions relied upon by the appellees expressly state that the leasehold estates in question are to be taxed "as an interest in real property"....

...or held by such party". Accordingly, for purposes of condemnation award it has been concluded by the courts of this state that a leasehold interest is a species of real property under a statute that did not expressly so state. The predecessor to Subsection 196.001(2) and Section 196.199, Florida Statutes, enacted in 1971, was Section 196.25, Florida Statutes, enacted in 1969, which in turn was a verbatim reenactment of Section 192.62, Florida Statutes, enacted in 1961....

...With this rule of construction in mind we can only conclude that the Legislature was aware of the development of the law in this area from Park-N-Shop, Inc., supra , through Hillsborough County Aviation Authority v. Walden, supra , when it enacted the series of statutes hereinabove considered (192.62, 1961; 196.25, 1969; and 196.001(2) & 196.199 (1971)....

...The rule is that all property is subject to taxation unless expressly exempt and such exemptions are strictly construed against the party claiming them. State ex rel. Wedgworth Farms, Inc. v. Thompson, 101 So.2d 381 (Fla. 1958). Appellants contend that Section 196.001, Florida Statutes, cannot be construed to impose the tax herein asserted in that it appears in the chapter on exemptions. As heretofore alluded to, the Legislature by Section 16 of Chapter 71-134, Laws of Florida 1971, directed that the provisions of Section 196.001 be incorporated in the statutes as Section 192.010 bearing the heading "Property Subject to Taxation." The placement by the Statutory Revision and Indexing Division of such provisions in the chapter on exemptions cannot affect the intent of the Legislature as expressed in Chapter 71-133, Laws of Florida 1971....

...property of the taxpayers, thus presumably, lulling the taxpayers into a sense of reliance upon the invalid provisions. In the instant case the taxing authorities have consistently assessed the leasehold interests as real property in accordance with Section 196.001, Florida Statutes, subsequent to its enactment into law in 1971 and have in nowise misled the taxpayers concerning the interpretation of the law....

chancellor expressly upholding the validity of Section 196.01, Florida Statutes, F.S.A. We must decide whether

...pursuant to ... lease... the property interest created by such ... lease shall be subject to taxation to the same extent as other privately owned property." Article VII, Section 10(c), Florida Constitution 1968. Paralleling this constitutional provision, Section 196.001, Florida Statutes (1975) makes "[a]ll leasehold interests in property ......

...it did not repeal ... [the] declar[ation] that the development ... was a public purpose " and that this Court had previously considered "the validity of this legislative declaration of public purpose and expressly upheld it." At 696 (McCain, J., dissenting). [5] Section 196.001, Florida Statutes (1975) supersedes the statutory provisions considered in Dade County v....

...[7] Section 315.11, which was passed in 1959, provides a statutory exemption from various state and local taxes for port authorities including port authority property. [8] This section has never made the exemption it provides dependent on the use of port authority property. *1229 Respondent contends that sections 196.001 and 196.199, Florida Statutes (1991), supersede section 315.11 and make CPA's leased property taxable to the extent the property is leased to nongovernmental entities for nongovernmental uses. Section 196.001 provides that all property is subject to taxation unless expressly exempted....

...d by section 315.11. [10] Although the legislature did not expressly repeal the exemption provided by section 315.11, we find that by passing chapter 71-133, it imposed a limitation on that exemption. In view of the express language used in sections 196.001, 196.199(2), and 196.199(4), particularly the term "authorities," we conclude that the legislature intended to provide only a limited exemption for fee interests in port authority property. Together, sections 196.001, 196.199(2), and 196.199(4) require ad valorem taxation of fee interests in property owned by an authority and subject to a lease by a nongovernmental lessee unless the lessee is serving a governmental, municipal, or public purpose or function as defined in section 196.012(6) or uses the property exclusively for a literary, scientific, religious, or charitable purpose. We therefore construe section 315.11 in conjunction with sections 196.001, 196.199(2), and 196.199(4), and hold that section 315.11 provides an exemption only when port authority property is being used for a purpose which is specifically set forth in section 196.199(2) and (4)....

...If the property is being used for some purpose other than that provided for in section 196.199(2) and (4), then the fee interest will be subject to taxation. Our construction of these statutes is consistent with this Court's earlier analysis of sections 196.001(2) and 196.199, Florida Statutes, in Williams v. Jones, 326 So.2d 425 (Fla.1975). There we stated: The practical effect of Sections 196.001(2) and 196.199, Florida Statutes, is to withdraw exemption from certain users of property and to impose an ad valorem real property tax upon them consistent with the tax imposed upon persons who make similar uses of property....

...The exemption granted by this section shall not be applicable to any tax imposed by chapter 220 on interest, income, or profits on debt obligations owned by corporations. [9] Subdivision (1) provides for the taxation of all real and personal property. § 196.001, Fla.Stat. (1991). Subdivision (2) provides for the taxation of all leasehold interests in property owned by the United States, the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the state. § 196.001 Fla.Stat....

in fixing a fair market value of $146,500. "Section 196.01, Florida Statutes, F.S.A., authorizes the circuit

...In reference to the case at bar, the most relevant change in the law, since the City of Opa-Locka decision, is evidenced by the tax statutes which were substantially amended by the legislature in 1971. As a part of the comprehensive alterations enacted into law, the legislature created Section 196.001(2), Florida Statutes, mandating the taxation of leasehold interests in real property, and Section 196.199(2), Florida Statutes, which provides an exemption from the taxation of leasehold interests in real property....

...71-133, §§ 11 and 16. Similarly, Section 624.520, Florida Statutes, was also created by transferring it from another section, as part of the 1971 statutory revision process. Therefore, City of Opa-Locka, supra, is not applicable to the case at bar. Section 196.001(2), Florida Statutes (1971), states that, unless expressly exempted by statute, "All leasehold interests in property of ......

...Therefore, holders of leases of publicly owned lands are required to bear their fair share of the tax burden, unless specifically exempted. First National Bank of Birmingham, supra, at 40; Williams, supra, at 430. In Walden, supra, at 285, the Florida Supreme Court noted that the only exemption to Section 196.001(2), Florida Statutes, is specified in Section 196.199(2), Florida Statutes, which permits an exemption, if the lessee serves or performs a governmental, municipal, or public purpose or function....

stated as follows: In a taxpayer's suit under § 196.01, Florida Statutes, F.S.A. contesting the validity

the remainder intact under the provisions of Section 196.01, Florida Statutes, F.S.A. See Dade County v

...s, and taxes on intangible personal property (defined by section 199.023(1), Florida Statutes). Unless expressly exempted from taxation, all real and personal property and all leasehold interests in government-owned property are subject to taxation. Section 196.001, Florida Statutes....

...xtent and in the same manner as other real or personal property," with certain exceptions. After the constitutional revision of 1968, this statute was reenacted verbatim as section 196.25, Florida Statutes (1969), and was the predecessor to sections 196.001(2) and 196.199, Florida Statutes (1971), enacted as part of chapter 71-133, Laws of Florida, commonly referred to as the "tax reform act"....

in chancery under the authority contained in Section 196.01 Florida Statutes 1941. It is entitled to restitution

...property of the taxpayers, thus presumably, lulling the taxpayers into a sense of reliance upon the invalid provisions. In the instant case the taxing authorities have consistently assessed the leasehold interests as real property in accordance with Section 196.001, Florida Statutes, subsequent to its enactment into law in 1971 and have in nowise misled the taxpayers concerning the interpretation of the law....

...The alternative ground suggested by appellees for granting summary judgment was that the assessments were erroneous in that they taxed the improvements at a real property rate instead of at an intangible personal property rate. The trial court agreed with this interpretation of existing law. So do we. [2] Section 196.001, Florida Statutes, which has remained unchanged since 1971, provides: Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law: (1) All real and personal property in th...

...[footnotes omitted]. Although Canaveral holds that counties are immune from taxation, the appraiser argues that the legislature, in chapter 196, Florida Statutes, waived this immunity where property is leased for non-governmental purposes. He relies on section 196.001, Florida Statutes (1993), which provides: Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law: (1) All real and personal property in this state and all personal property belonging to persons residing in this state....

...y was not permanently located within Sarasota County for purposes *632 of taxation from 1980 through 1983. We agree. Florida law provides that all real and personal property located within this state is subject to taxation unless expressly exempted. § 196.001, Fla....

...ons of section 192.032, Florida Statutes (1983), and disparity between similarly situated taxpayers, I dissent. Florida law provides that all real and personal property located within the state is to be taxed unless expressly exempted from taxation. § 196.001, Fla....

...Authority v. Walden . We conclude that our decision in Williams is controlling and that the leasehold interests of Host, Dobbs, and Bonanni are properly subject to ad valorem taxation. We reach this conclusion as a result of the following analysis. Section 196.001 provides: Property subject to taxation....

...[10] The trial court determined that Section 196.199(3) does not pertain to governmental leases for non-public purposes, and that it would be unconstitutional if it did. The disputed portion of Section 196.199, entitled "Exemptions for property owned by governmental units", reads: "(3) Nothing herein or in § 196.001 shall require a governmental unit or authority to impose taxes upon a leasehold estate created prior to December 31, 1971 if the lease agreement creating such leasehold estate contains a covenant on the part of such governmental unit or au...

...taxes on the leasehold estate during the term of the leasehold estate... ." We have no doubt that subsection (3) of the statute applies to lease arrangements between governmental owners and private lessees using the property for non-public purposes. Section 196.001, Florida Statutes (1973), provides that all property is subject to taxation unless expressly exempted....

...en though there is no constitutional provision precluding the legislature from so doing; therefore, its interest in the leases was not one in realty. As a result there is no legal authority for the assessment of the intangible personal property tax. Section 196.001(2), Florida Statutes (1975), first enacted as Chapter 71-133, Section 16, Laws of Florida, subjects all leasehold interests in any governmental property to ad valorem real property taxation....

...such interests to taxation. In answer to the court's observation in Park-N-Shop, Inc. v. Sparkman, supra, the legislature in 1961 enacted Section 192.62, subsequently enacted verbatim as Section 196.25. The statutes were the predecessors to Sections 196.001(2) and 196.199, Florida Statutes (1971)....

...rom taxation but which was being used by private lessees involved in profit making ventures. The successor statute to 192.62, Section 196.25, was repealed by Ch. 71-133, § 15, Laws of Florida, but certain of its provisions were replaced in Sections 196.001 and 196.199, Florida Statutes (1971), and apply to the transactions before us....

...ZEHMER and BARFIELD, JJ., concur. NOTES [1] Chapter 71-133, section 14 provides: All special and local acts or general acts of local application granting specific exemption from property taxation are hereby repealed to the extent that such exemption is granted... . [2] See Section 196.001, Florida Statutes (1989), which provides: Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law: (1) All real and personal property in this state and all personal pr...

...Article 7, Section 3(a), Florida Constitution of 1968; Section 196.196(2), Florida Statutes. Those portions of real property in Florida which are used predominantly for private, nonexempt purposes are not entitled to exemption. Such property is subject to taxation. Section 196.001, Florida Statutes....

...The answer to this question as it relates to the properties in question depends upon the pertinent exemption statutes as applied to the use which is being made of the property. This is the critical issue both with respect to the Outside Facility and the Remote Facility. Section 196.001(2), F.S.A....

Co. v. Allen, 77 Fla. 341, 81 So. 503 (1919); § 196.01, F.S.A. and cases cited therein; and West Virginia

...urt's ruling and the arguments raised, it is helpful to set forth some general principles regarding ad valorem taxation and the language of section 196.1978. First, "[u]nless expressly exempted" all real property in the state is subject to taxation. § 196.001(1), Fla....

...st is required to trigger the tax exemption, we find ourselves where we began—with the general principles governing ad valorem taxation. Under such principles, all real property in the state is subject to taxation "[u]nless expressly exempted," see section 196.001(1), Florida Statutes, and statutes providing for an exemption are to be strictly construed with any ambiguity resolved against the taxpayer and against exemption....

...We conclude that the assessment in the instant case was "voidable". The plaintiff's leasehold interests but for the exemption is taxable and thus, there was some statutory authority for imposing the challenged assessment which was made in good faith. §§ 196.001(2) and 196.199(2)(a), Fla....

...It has been established in this jurisdiction that during the life of a lease, the lessee holds an outstanding leasehold estate in the premises, which for all practical purposes is equivalent to absolute ownership. State Road Department v. White, Fla.App. 1962, 148 So.2d 32 at 34 and cases cited therein. Further, § 196.001(2), Fla....

...The adopted decision of the majority has held that Article VII, Section 10 of the Florida Constitution does not require the taxation of leasehold interests conferred by governmental agencies, [1] and that the taxability or exemption of such interests is determined by sequential reference to sections 196.001(2), 196.199(2)(a) and 196.012(5), Florida Statutes....

...dded) in order to prevent inferential exemptions based on exemptions for governmentally-owned property. The disposition of this case which I would approve does not require a ruling on this question or on the other points of law raised on appeal. [2] Section 196.001(2), Fla....

that the Legislature had amended Florida Statutes § 196.01 — the predecessor to § 194.171 — in order to overcome

...John's contends that its leased property is entitled to tax exempt status because it performs the same function which its lessor is authorized by law to do. The answer to the question whether the exemption applies hinges upon the pertinent taxing statutes and decisions interpreting those statutes. Section 196.001, Florida Statutes (1971), provides: Property subject to taxation....

...ance by the public body of a public function or public purpose authorized by law... ." Section 196.25 was repealed by § 15 to Ch. 71-133, and the legislature, in § 16 to the same act, amended Chapter 192 by enacting § 192.010, later renumbered as Section 196.001....

...trict or the commercial lessees on Santa Rosa Island. AFFIRMED. MILLS, Acting C.J., and BOOTH, J., concur. NOTES [1] A fact which the court specifically observed in Volusia County v. Daytona Beach Racing, etc., 341 So.2d 498, 502, n. 5 (Fla. 1976): "Section 196.001, Florida Statutes (1975), supersedes the statutory provisions considered in Dade County v....

...Acting on the constitutional changes, the 1971 Florida Legislature adopted massive reforms to chapters 192 and 196 of the Florida Statutes. Among other things, it created a statute stating that all leasehold interests in governmental property were taxable unless exempted by law. See § 196.001, Fla....

for dispensing with the express requirement of § 196.01 for payment of the taxes admittedly due. The rule

relating to property taxation. The prior section, § 196.01, Florida Statutes (1967), however, specifically

...“Summary judgment is proper if there is no genuine issue of material fact and if the moving party is entitled to a judgment as a matter of law.” Volusia Cty. v. Aberdeen at Ormond Beach, L.P., 760 So. 2d 126, 130 (Fla. 2000). Unless expressly exempted, all real property in the state is subject to taxation. § 196.001(1), Fla....

use of the property.”); see also § 196.01 l(9)(a),-" Fla. Stat. (authorizing the county

...valorem taxes as personal property. From this final judgment Crane appeals and we have jurisdiction. [2] We begin our analysis by recognizing that all real and personal property in this state is subject to taxation unless expressly exempted by law. § 196.001, Fla....

treatment afforded residents.5 QUESTION ONE Section 196.001, Florida Statutes, provides for the taxation

v. Dade County, Fla.App.1963, 157 So.2d 142; § 196.01, Fla. Stat., F.S.A. The order here under review

which is not exempt or immune from taxation. Section 196.001, F.S. In the case of property which is granted

of an earlier Florida law, now reported as Section 196.01, Florida Statutes, F.S.A., which reads as follows:

the ‘legality of any tax, assessment or toll’ (§ 196.01 F.S.) on any tangible personal property, it must

state cannot assess or levy taxes, they can under § 196.01, Fla.Stat, F.S.A., strike down the illegal portion

...struction. 3 Section 3 (a), Art. VII , Fla. Const., provides in part: Such portions of property as are used predominately for educational, literary, scientific, religious or charitable purposes may be exempted by general law from taxation." 4 (e.s.) Section 196.001 , F.S., requires that all real and personal property in this state be taxed "[u]nless expressly exempted from taxation ....

on the assessment of the owner's property. Section 196.001, F.S.; Homer v. Dadeland Shopping Center, Inc

3 And see, Art. I, s. 24, Fla. Const. 4 Section 196.001, Fla. Stat. 5 Section 196.194(2), Fla. Stat

within the city. The suit *76was brought under § 196.01, Fla.Stat., F.S.A.,1 pursuant to which plaintiff

...And see s. 768.28 , Fla. Stat., using the term "immunity" when waiving sovereign immunity for torts. 6 As noted supra, your inquiry concerns the taxability of the parking garage which appears to be immune from taxation. I would, however, note that section 196.001 (2), Florida Statutes, provides that unless expressly exempted from taxation, "[a]ll leasehold interests in property of the United States, of the state, or any political subdivision, municipality, agency, authority, or other public bo...

QUESTIONS: 1. Should the term "real property" in s. 199.032(2), F. S., be construed to include leaseholds classified as real property under s. 196.001 (2), F.S., governing ad valorem real property taxes? 2. Is an owner of a leasehold which is classified as real property under s. 196.001 (2), F.S., for ad valorem real property tax purposes entitled to claim homestead exemption when he otherwise meets the requirements for that purpose? SUMMARY: Leaseholds classified as real property pursuant to s. 196.001 (2), F.S., should be considered to be real property for purposes of the nonrecurring two mill intangible tax imposed upon obligations secured by liens upon real property pursuant to s. 199.032(2), F.S. The holder of title to a leasehold subject to taxation as real estate pursuant to s. 196.001 (2), F.S., is vested with legal title to realty sufficient to support a claim for homestead exemption under Art....

...secured by a mortgage upon "real property" pursuant to s. 199.032(2), F.S. The same reasoning should apply with equal force to leaseholds from governmental bodies which are classified as real property for purposes of ad valorem taxation pursuant to s. 196.001 (2), F.S. Section 196.001 (2), F.S., does not expressly state that a lease from a governmental body is a real property interest for ad valorem taxation, but this is the necessary conclusion that must be drawn. For purposes of assessment and taxation, a leasehold is neither tangible personal property nor intangible personal property. See Park-N-Shop, Inc. v. Sparkman, 99 So.2d 571 (Fla. 1957); ss. 192.001 (11)(b) and (d), 199.023(1), F.S. Section 196.001 (2) was created by Ch. 71-133, Laws of Florida, and dealt only with real property and tangible personal property taxation. Section 196.001 (2) mandates that such governmental leases be taxed. Since the leases are clearly not tangible personal property, the legislature by s. 196.001 (2) has classified such leases as realty for purposes of ad valorem taxation. The Supreme Court on two occasions has ruled without comment that leases from governmental bodies are subject to taxation pursuant to s. 196.001 (2) as real estate....

...Camp, 293 So.2d 689 (Fla. 1974); Hillsborough County Aviation Authority v. Walden, 210 So.2d 193 (Fla. 1968). Since leaseholds from governmental bodies are classified by the legislature as a species of real estate subject to ad valorem real property taxes pursuant to s. 196.001 (2), F.S., in the absence of any conflicting expression in Ch....

...wo mill nonrecurring intangible tax pursuant to s. 199.032(2). In practical effect, the lessees under such leases are the equivalent of persons owning real estate in fee simple. Since the governmental body is immune from taxation, the legislature in s. 196.001 (2), F.S., chose to treat such governmental leases as real estate to be taxed when used for nongovernmental purposes just as persons owning real estate in fee simple are subject to ad valorem real property taxes....

...In view of the foregoing and to that extent, I hereby recede from contrary comments contained in AGO 074-350. As previously stated, your first question is answered in the affirmative. From my comments to question 1 it is clear that a leasehold from a governmental body is subject to taxation as real estate pursuant to s. 196.001 (2), F.S. It therefore follows that a lessee vested with full title to the leasehold estate is for the purposes of both taxation under s. 196.001 (2) and exemption under s. 196.031 , F.S., vested with legal title to an interest in realty. Hence, a lessee who permanently resides on a leasehold taxable pursuant to s. 196.001 (2) as an interest in realty and who otherwise meets homestead requirements is entitled to claim the homestead exemption under Art....

...the homestead exemption pursuant to s. 196.041 , F.S., do not fall within the purview of the homestead exemption since the lessee is not vested with legal or equitable title to realty. Leaseholds specifically categorized as an interest in realty by s. 196.001 (2), F.S., however, are not governed by such general principles....

...he following general principles apply to the factual determination which in the first instance is required to be made by the tax assessor. All real and personal property in this state is subject to taxation "[u]nless expressly exempt from taxation." Section 196.001 , F.S....

full real property rate for ad valorem taxes. Section 196.001, Florida Statutes, states: "Unless expressly

...Finding the activities of the Chamber to serve a “charitable purpose,” the circuit court held the Chamber was entitled to an exemption. Alachua County now challenges that holding. Unless expressly exempted, all real property in the state is subject to taxation. See § 196.001(1), Fla....

...of authority to enact tax exemptions, we must reverse. I. Governing Rules of Construction. We construe the Florida Constitution and Florida Statutes de novo. Garcia v. Andonie, 101 So. 3d 339, 343 (Fla. 2012). All property is subject to taxation unless expressly exempted. § 196.001(1), Fla....

municipality, additional considerations are in order. Section 196.001, F.S., provides that all real and personal

...l political subdivisions 7 against property acquired by a county during that portion of the year prior to such acquisition and the cancellation of the remainder of such taxes for that year. Sincerely, Robert A. Butterworth Attorney General RAB/tgh 1 Section 196.001 , Fla....

...Fla., 1962). Article VII, s. 3(a), State Const., provides, in pertinent part: "Such portions of property as are used predominantly for educational, literary, scientific, religious or charitable purposes may be exempted by general law from taxation." Section 196.001 , F.S., requires that all real and personal property in this state be taxed "[u]nless expressly exempted from taxation." "Exempt use of property" is defined by s....

...Daytona Beach Racing & Recreational Facilities Dist., 341 So.2d 498 (Fla.1976), appeal dismissed, 434 U.S. 804, 98 S.Ct. 32, 54 L.Ed.2d 61 (1977); State ex rel. Green v. City of Pensacola, 126 So.2d 566 (Fla.1961). The application of this rule, moreover, conforms with other provisions of chapter 196. For example, section 196.001, Florida Statutes, requires all real property to be taxed unless there is an express exemption from same....

in fixing a fair market value of $146,500. Section 196.01, Florida Statutes, F. S.A., authorizes the

Simpson case it was held that in a suit filed under § 196.01 Fla.Stat, F.S.A., challenging the legality (for

...nd's immunity or exemption by virtue of public ownership is lost, and the land becomes taxable unless exempt under some other provision of law. See s. 4, Art. VII, State Const., requiring a just valuation of all property for ad valorem taxation, and s. 196.001 (1), F. S. The privately owned property described in your question 1 is neither immune nor exempt by virtue of having previously been owned by Interama. This property is taxable unless exempt under some other provision of law. Section 196.001 (2), F....

...party claiming them.” Sebring Airport Auth. v. McIntyre, 642 So. 2d 1072, 1073 (Fla. 1994); Parrish v. Pier Club Apartments, LLC, 900 So. 2d 683, 688 (Fla. 4th DCA 2005) (“[A]ll real property in the state is subject to [ad valorem] taxation ‘unless expressly exempted,’ see section 196.001(1), Florida Statutes, and statutes providing for an exemption are to be strictly construed with any ambiguity resolved against the taxpayer and against exemption.”); see also Hous....

...All property in Florida is subject to taxation unless expressly exempted. 1 The specification of permissible exemptions to ad valorem taxation in the Florida Constitution excludes any other exemptions. 2 Implementing these constitutional directives is section 196.001 , Florida Statutes, entitled "Property subject to taxation," which provides: "Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law: (1) All real and personal proper...

...property from the tax rolls and exempt that property from ad valorem taxation based on the owner of such property transferring it into a "Common Law Pure Trust." Sincerely, Pam Bondi Attorney General PB/tgh 1 See Art. 7 , ss. 3 and 4 , Fla. Const.; s. 196.001 , Fla....

...d patent is subject to ad valorem taxation. 23 See Art. 7 , ss. 3 (a) and 10 (c), Fla. Const.; Volusia County v. Daytona Beach Racing and Recreational Facilities Dist. , 341 So. 2d 498 (Fla. 1976), Colding v. Herzog , 467 So. 2d 980 (Fla. 1985), and s. 196.001 , Fla....

such relief in an equity type proceeding under § 196.01 Fla.Stat., F.S.A. In this case inadequacy of the

Bill McCollum Attorney General BM/tgh 1 Section 196.001, Fla. Stat. 2 Article VII, s. 6(a), Fla. Const

proceeding and an equity type proceeding under Section 196.01, the Court stated: “[U]pon reading these two

of tax which it conceived was legally due. Section 196.01 provides that a complainant shall tender into

of the 1953 Dade County tax roll, relying on Section 196.01, F.S.A. They say the tax assessor and the Equalization

...t of the lawsuit. All other tax sales certificates which might be affected by this action had been struck off to the County. As above stated, the taxes involved in this suit are taxes levied upon leasehold interests in governmentally owned property. § 196.001(2), Fla.Stat., provides: “Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law: ♦ * * * * * (2) All leasehold interests in property of the United States, of the stat...

tax roll. The appellee-taxpayer, alleged that § 196.01, Fla.Stat., F.S.A., was complied with and that

...to the value fixed by general law, not less than one thousand dollars, and to every widow or person who is blind or totally and permanently disabled, property to the value fixed by general law not less than five hundred dollars. (Emphasis supplied.) Section 196.001 , F....

...199.052(7)(c), F.S., if enforcement is sought at a later date? 4. What measure of tax, if any, is to be imposed on those instruments which were executed and recorded prior to December 31, 1971, the effective date of Ch. 71-133, Laws of Florida, of which s. 196.001 (2), F.S., was a part if no time period allowed for back assessment is applicable? SUMMARY: The Department of Revenue has the authority to back assess for the nonrecurring 2-mill tax....

...hearing. In your letter, after referring to AGO 074-350A, you state: In that opinion, you held that obligations secured by liens on leasehold interests in government lands, classified as real property for Ad Valorem tax purposes by Florida Statutes, Section 196.001 (2), were assessable for intangible tax purposes at the nonrecurring two mill levy imposed by Florida Statutes, Section 199.032(2)....

Laws of Florida, section 6, which reworded section 196.01, Florida Statutes, to clarify that circuit

proceeded with their legal remedy, pursuant to § 196.01, Fla.Stat., F.S.A. (1967), and Article V Section

Dade County, 157 So.2d 142 (Fla. 3d DCA 1963); Section 196.01, Florida Statutes (1967). The Order denying

...Until and unless 10 an application for exemption is granted, an ad valorem property tax exemption is nothing more than an expectation. All real property is subject to taxation “[u]nless expressly exempted from taxation.” § 196.001, Fla....

assessed.” The statute applicable to the case at bar, § 196.01, Fla.Stat., F.S.A., provides that courts of chancery

valorem taxation as tangible personal property. Section 196.001, F.S. See AGO 057-88. The memorandum to which

each case the plaintiff sought relief pursuant to § 196.01, Fla. Stat.,1 F.S.A. The final judgment in each

to repeal prior tax exemption statutes. 5 Section 196.001(1), F.S. 6 Section 196.199(2)(a), F.S. And

below, having instituted this law suit pursuant to § 196.01 Fla.Stat., F.S.A. to set aside the 1967 assessment