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The 2025 Florida Statutes
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F.S. 196.012196.012 Definitions.—For the purpose of this chapter, the following terms are defined as follows, except where the context clearly indicates otherwise:(1) “Exempt use of property” or “use of property for exempt purposes” means predominant or exclusive use of property owned by an exempt entity for educational, literary, scientific, religious, charitable, or governmental purposes, as defined in this chapter. (2) “Exclusive use of property” means use of property solely for exempt purposes. Such purposes may include more than one class of exempt use. (3) “Predominant use of property” means use of property for exempt purposes in excess of 50 percent but less than exclusive. (4) “Use” means the exercise of any right or power over real or personal property incident to the ownership of the property. (5) “Educational institution” means a federal, state, parochial, church, or private school, college, or university conducting regular classes and courses of study required for eligibility to certification by, accreditation to, or membership in the State Department of Education of Florida, Southern Association of Colleges and Schools, or the Florida Council of Independent Schools; a nonprofit private school the principal activity of which is conducting regular classes and courses of study accepted for continuing postgraduate dental education credit by a board of the Division of Medical Quality Assurance; educational direct-support organizations created pursuant to ss. 1001.24, 1004.28, and 1004.70; facilities located on the property of eligible entities which will become owned by those entities on a date certain; and institutions of higher education, as defined under and participating in the Higher Educational Facilities Financing Act. 1(6) Governmental, municipal, or public purpose or function shall be deemed to be served or performed when the lessee under any leasehold interest created in property of the United States, the state or any of its political subdivisions, or any municipality, agency, special district, authority, or other public body corporate of the state is demonstrated to perform a function or serve a governmental purpose which could properly be performed or served by an appropriate governmental unit or which is demonstrated to perform a function or serve a purpose which would otherwise be a valid subject for the allocation of public funds. For purposes of the preceding sentence, an activity undertaken by a lessee which is permitted under the terms of its lease of real property designated as an aviation area on an airport layout plan which has been approved by the Federal Aviation Administration and which real property is used for the administration, operation, business offices and activities related specifically thereto in connection with the conduct of an aircraft full service fixed base operation which provides goods and services to the general aviation public in the promotion of air commerce shall be deemed an activity which serves a governmental, municipal, or public purpose or function. Any activity undertaken by a lessee which is permitted under the terms of its lease of real property designated as a public airport as defined in s. 332.004(14) by municipalities, agencies, special districts, authorities, or other public bodies corporate and public bodies politic of the state, a spaceport as defined in s. 331.303, or which is located in a deepwater port identified in s. 403.021(9)(b) and owned by one of the foregoing governmental units, subject to a leasehold or other possessory interest of a nongovernmental lessee that is deemed to perform an aviation, airport, aerospace, maritime, or port purpose or operation shall be deemed an activity that serves a governmental, municipal, or public purpose. The use by a lessee, licensee, or management company of real property or a portion thereof as a convention center, visitor center, sports facility with permanent seating, concert hall, arena, stadium, park, or beach is deemed a use that serves a governmental, municipal, or public purpose or function when access to the property is open to the general public with or without a charge for admission. If property deeded to a municipality by the United States is subject to a requirement that the Federal Government, through a schedule established by the Secretary of the Interior, determine that the property is being maintained for public historic preservation, park, or recreational purposes and if those conditions are not met the property will revert back to the Federal Government, then such property shall be deemed to serve a municipal or public purpose. The term “governmental purpose” also includes a direct use of property on federal lands in connection with the Federal Government’s Space Exploration Program or spaceport activities as defined in s. 212.02(22). Real property and tangible personal property owned by the Federal Government or Space Florida and used for defense and space exploration purposes or which is put to a use in support thereof shall be deemed to perform an essential national governmental purpose and shall be exempt. “Owned by the lessee” as used in this chapter does not include personal property, buildings, or other real property improvements used for the administration, operation, business offices and activities related specifically thereto in connection with the conduct of an aircraft full service fixed based operation which provides goods and services to the general aviation public in the promotion of air commerce provided that the real property is designated as an aviation area on an airport layout plan approved by the Federal Aviation Administration. For purposes of determination of “ownership,” buildings and other real property improvements which will revert to the airport authority or other governmental unit upon expiration of the term of the lease shall be deemed “owned” by the governmental unit and not the lessee. Also, for purposes of determination of ownership under this section or s. 196.199(5), flight simulation training devices qualified by the Federal Aviation Administration, and the equipment and software necessary for the operation of such devices, shall be deemed “owned” by a governmental unit and not the lessee if such devices will revert to that governmental unit upon the expiration of the term of the lease, provided the governing body of the governmental unit has approved the lease in writing. Providing two-way telecommunications services to the public for hire by the use of a telecommunications facility, as defined in s. 364.02(14), and for which a certificate is required under chapter 364 does not constitute an exempt use for purposes of s. 196.199, unless the telecommunications services are provided by the operator of a public-use airport, as defined in s. 332.004, for the operator’s provision of telecommunications services for the airport or its tenants, concessionaires, or licensees, or unless the telecommunications services are provided by a public hospital. (7) “Charitable purpose” means a function or service which is of such a community service that its discontinuance could legally result in the allocation of public funds for the continuance of the function or service. It is not necessary that public funds be allocated for such function or service but only that any such allocation would be legal. (8) “Hospital” means an institution which possesses a valid license granted under chapter 395 on January 1 of the year for which exemption from ad valorem taxation is requested. (9) “Nursing home” or “home for special services” means an institution that possesses a valid license under chapter 400 or part I of chapter 429 on January 1 of the year for which exemption from ad valorem taxation is requested. (10) “Gross income” means all income from whatever source derived, including, but not limited to, the following items, whether actually owned by or received by, or not received by but available to, any person or couple: earned income, income from investments, gains derived from dealings in property, interest, rents, royalties, dividends, annuities, income from retirement plans, pensions, trusts, estates and inheritances, and direct and indirect gifts. Gross income specifically does not include payments made for the medical care of the individual, return of principal on the sale of a home, social security benefits, or public assistance payments payable to the person or assigned to an organization designated specifically for the support or benefit of that person. (11) “Totally and permanently disabled person” means a person who is currently certified by two licensed physicians of this state who are professionally unrelated, by the United States Department of Veterans Affairs or its predecessor, or by the Social Security Administration, to be totally and permanently disabled. (12) “Couple” means a husband and wife legally married under the laws of any state or territorial possession of the United States or of any foreign country. (13) “Real estate used and owned as a homestead” means real property to the extent provided in s. 6(a), Art. VII of the State Constitution, but less any portion thereof used for commercial purposes, with the title of such property being recorded in the official records of the county in which the property is located. Property rented for more than 6 months is presumed to be used for commercial purposes. (14) “New business” means:(a)1. A business or organization establishing 10 or more new jobs to employ 10 or more full-time employees in this state, paying an average wage for such new jobs that is above the average wage in the area, which principally engages in any one or more of the following operations:a. Manufactures, processes, compounds, fabricates, or produces for sale items of tangible personal property at a fixed location and which comprises an industrial or manufacturing plant; or b. Is a target industry business as defined in s. 288.005; 2. A business or organization establishing 25 or more new jobs to employ 25 or more full-time employees in this state, the sales factor of which, as defined by s. 220.15(5), for the facility with respect to which it requests an economic development ad valorem tax exemption is less than 0.50 for each year the exemption is claimed; or 3. An office space in this state owned and used by a business or organization newly domiciled in this state; provided such office space houses 50 or more full-time employees of such business or organization; provided that such business or organization office first begins operation on a site clearly separate from any other commercial or industrial operation owned by the same business or organization. (b) Any business or organization located in an area that was designated as an enterprise zone pursuant to chapter 290 as of December 30, 2015, or brownfield area that first begins operation on a site clearly separate from any other commercial or industrial operation owned by the same business or organization. (c) A business or organization that is situated on property annexed into a municipality and that, at the time of the annexation, is receiving an economic development ad valorem tax exemption from the county under s. 196.1995. (15) “Expansion of an existing business” means:(a)1. A business or organization establishing 10 or more new jobs to employ 10 or more full-time employees in this state, paying an average wage for such new jobs that is above the average wage in the area, which principally engages in any of the operations referred to in subparagraph (14)(a)1.; or 2. A business or organization establishing 25 or more new jobs to employ 25 or more full-time employees in this state, the sales factor of which, as defined by s. 220.15(5), for the facility with respect to which it requests an economic development ad valorem tax exemption is less than 0.50 for each year the exemption is claimed; provided that such business increases operations on a site located within the same county, municipality, or both colocated with a commercial or industrial operation owned by the same business or organization under common control with the same business or organization, resulting in a net increase in employment of not less than 10 percent or an increase in productive output or sales of not less than 10 percent. (b) Any business or organization located in an area that was designated as an enterprise zone pursuant to chapter 290 as of December 30, 2015, or brownfield area that increases operations on a site located within the same zone or area colocated with a commercial or industrial operation owned by the same business or organization under common control with the same business or organization. (16) “Permanent resident” means a person who has established a permanent residence as defined in subsection (17). (17) “Permanent residence” means that place where a person has his or her true, fixed, and permanent home and principal establishment to which, whenever absent, he or she has the intention of returning. A person may have only one permanent residence at a time; and, once a permanent residence is established in a foreign state or country, it is presumed to continue until the person shows that a change has occurred. (18) “Enterprise zone” means an area designated as an enterprise zone pursuant to s. 290.0065. This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act. (19) “Ex-servicemember” means any person who has served as a member of the United States Armed Forces on active duty or state active duty, a member of the Florida National Guard, or a member of the United States Reserve Forces. History.—s. 1, ch. 71-133; s. 1, ch. 72-367; s. 1, ch. 73-340; s. 14, ch. 74-234; s. 13, ch. 76-234; s. 1, ch. 77-447; s. 6, ch. 80-163; s. 1, ch. 80-347; s. 2, ch. 81-219; s. 85, ch. 81-259; s. 9, ch. 82-119; s. 29, ch. 84-356; s. 1, ch. 88-102; s. 45, ch. 91-45; s. 87, ch. 91-112; s. 1, ch. 91-121; s. 1, ch. 91-196; s. 3, ch. 92-167; s. 58, ch. 92-289; s. 9, ch. 93-132; s. 3, ch. 93-233; s. 61, ch. 93-268; s. 67, ch. 94-136; ss. 59, 66, ch. 94-353; s. 1472, ch. 95-147; s. 4, ch. 95-404; s. 3, ch. 97-197; s. 25, ch. 97-255; s. 2, ch. 97-294; s. 109, ch. 99-251; s. 11, ch. 99-256; s. 29, ch. 2001-79; s. 2, ch. 2002-183; s. 907, ch. 2002-387; s. 20, ch. 2003-32; s. 1, ch. 2005-42; s. 20, ch. 2005-132; s. 17, ch. 2005-287; s. 52, ch. 2006-60; s. 4, ch. 2006-291; s. 14, ch. 2007-5; s. 6, ch. 2008-227; s. 54, ch. 2011-36; s. 31, ch. 2011-64; s. 1, ch. 2011-182; s. 20, ch. 2012-5; s. 4, ch. 2013-77; s. 2, ch. 2016-220; s. 3, ch. 2017-36; s. 14, ch. 2023-173; s. 13, ch. 2025-208. 1Note.—Section 14, ch. 2025-208, provides that “[t]he amendments made by this act to s. 196.012, Florida Statutes, first apply to the 2026 tax roll.”
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Annotations, Discussions, Cases:
Cases Citing Statute 196.012
Total Results: 85
914 So. 2d 925, 2005 WL 1577040
Supreme Court of Florida | Filed: Nov 3, 2005 | Docket: 1781592
Cited 70 times | Published
facility was exempt from property taxes under section 196.012(6), Florida Statutes (1997). The taxpayer appealed
326 So. 2d 425
Supreme Court of Florida | Filed: Dec 17, 1975 | Docket: 1729216
Cited 59 times | Published
exempt from ad valorem taxation pursuant to Section 196.012(5), Florida Statutes. The main thrust of the
918 So. 2d 250, 2005 WL 3310297
Supreme Court of Florida | Filed: Dec 8, 2005 | Docket: 1361509
Cited 58 times | Published
[2]
In the same act, the Legislature amended section 196.012(6), Florida Statutes (1995), to exclude the
293 So. 2d 689
Supreme Court of Florida | Filed: Mar 7, 1974 | Docket: 1628662
Cited 56 times | Published
purpose or function, as defined in § 196.012(5)...."
Fla. Stat. § 196.012(5) (1971), F.S.A., which is also
341 So. 2d 498
Supreme Court of Florida | Filed: Nov 4, 1976 | Docket: 1723947
Cited 32 times | Published
subject for the allocation of public funds." Section 196.012(5), Florida Statutes (1975). The lessee in
445 So. 2d 1124
District Court of Appeal of Florida | Filed: Mar 1, 1984 | Docket: 1287628
Cited 28 times | Published
taxation.
A "charitable purpose" is defined in section 196.012(6), Florida Statutes (1981), as follows:
"Charitable
297 So. 2d 556
Supreme Court of Florida | Filed: Jun 12, 1974 | Docket: 451173
Cited 27 times | Published
"income test" provisions of the Act. In F.S. Section 196.012(1), F.S.A. 1971 definitions, the general nature
690 So. 2d 1226, 22 Fla. L. Weekly Supp. 529, 1996 Fla. LEXIS 2117, 1996 WL 693611
Supreme Court of Florida | Filed: Dec 5, 1996 | Docket: 2517881
Cited 25 times | Published
or public purpose or function as defined in section 196.012(6) or uses the property exclusively for a literary
275 So. 2d 505
Supreme Court of Florida | Filed: Feb 7, 1973 | Docket: 1726871
Cited 22 times | Published
168 So.2d 745 (Fla. 1964). Also see Fla. Stat. § 196.012(5) for definition of "public purpose," effective
783 So. 2d 238, 2001 WL 328117
Supreme Court of Florida | Filed: Apr 5, 2001 | Docket: 1259173
Cited 21 times | Published
("Sebring III"), which declared a portion of section 196.012(6), Florida Statutes (Supp.1994), to be unconstitutional
765 So. 2d 197, 2000 WL 991017
District Court of Appeal of Florida | Filed: Jul 20, 2000 | Docket: 1522951
Cited 17 times | Published
permanent residence as defined in subsection (18)." § 196.012(17), Fla. Stat. (1997). "`Permanent residence'
714 So. 2d 1070, 1998 WL 316556
District Court of Appeal of Florida | Filed: Jun 15, 1998 | Docket: 461493
Cited 17 times | Published
taxation.
One law[2] subsequently amending section 196.012(6), Florida Statutes, specifically made the
642 So. 2d 1072, 19 Fla. L. Weekly Supp. 389, 1994 Fla. LEXIS 1206, 1994 WL 416683
Supreme Court of Florida | Filed: Aug 11, 1994 | Docket: 1529502
Cited 17 times | Published
or function, as defined in s. 196.012(6).
Section 196.012(6) defines public purpose or function as follows:
399 So. 2d 1005
District Court of Appeal of Florida | Filed: May 26, 1981 | Docket: 1167620
Cited 10 times | Published
municipal, or public purpose as defined in Section 196.012(5).
COUNT V, (a), the original contract was
608 So. 2d 520
District Court of Appeal of Florida | Filed: Nov 10, 1992 | Docket: 1732429
Cited 9 times | Published
as defined in Section 196.012(6).
Under the definitional provisions of Section 196.012(6), a municipal
927 So. 2d 232, 31 Fla. L. Weekly Fed. D 1269
District Court of Appeal of Florida | Filed: May 5, 2006 | Docket: 1765361
Cited 8 times | Published
stated that they met all the requirements of section 196.012 to prove that they were "permanent residents
818 So. 2d 460, 2002 WL 500138
Supreme Court of Florida | Filed: Apr 4, 2002 | Docket: 1652770
Cited 8 times | Published
taxpayer had claimed an exemption pursuant to section 196.012(6), Florida Statutes (1997),[2] for that part
355 So. 2d 175, 1978 Fla. App. LEXIS 15303
District Court of Appeal of Florida | Filed: Feb 14, 1978 | Docket: 1360524
Cited 7 times | Published
public purpose or function" as defined by Section 196.012(5), Florida Statutes (1975); (2) that Chapter
185 So. 2d 762
District Court of Appeal of Florida | Filed: Apr 20, 1966 | Docket: 1308079
Cited 7 times | Published
this case. One of these is now contained in Section 196.12, Florida Statutes, F.S.A., having been originally
739 So. 2d 175, 1999 WL 682598
District Court of Appeal of Florida | Filed: Sep 3, 1999 | Docket: 1688791
Cited 6 times | Published
baseball facility. At issue is the application of section 196.012(6), Florida Statutes (1997), which authorizes
718 So. 2d 296, 1998 WL 598228
District Court of Appeal of Florida | Filed: Sep 11, 1998 | Docket: 1515058
Cited 6 times | Published
challenge an order of the trial court declaring section 196.012(6), Florida Statutes (Supp.1994), unconstitutional
426 So. 2d 1029
District Court of Appeal of Florida | Filed: Jan 19, 1983 | Docket: 1283218
Cited 6 times | Published
of remedies shall lie with the appellant.
[2] § 196.012(13), Fla. Stat. (1981):
"Renewable energy source
375 So. 2d 283, 1979 Fla. LEXIS 4757
Supreme Court of Florida | Filed: Jul 18, 1979 | Docket: 1353073
Cited 6 times | Published
or function, as those terms are defined in Section 196.012(5) of the Florida Statutes, in the operation
101 So. 3d 339, 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923
Supreme Court of Florida | Filed: Oct 4, 2012 | Docket: 60226264
Cited 5 times | Published
owner or the property owner’s dependents. Section 196.012(18), Florida Statutes (2006), defines “permanent
705 So. 2d 704, 1998 WL 51747
District Court of Appeal of Florida | Filed: Feb 11, 1998 | Docket: 1581225
Cited 5 times | Published
residence ... is entitled to an exemption ...
Section 196.012(17) and (18), Florida Statutes, define the
623 So. 2d 541, 1993 WL 284521
District Court of Appeal of Florida | Filed: Jul 30, 1993 | Docket: 1183214
Cited 5 times | Published
public purpose or function, as defined in Section 196.012(6).
In affirming, we rely upon Capital City
451 So. 2d 1037
District Court of Appeal of Florida | Filed: Jun 26, 1984 | Docket: 342672
Cited 5 times | Published
from ad valorem taxes.
Affirmed.
NOTES
[1] Section 196.012(16), (17), Florida Statutes (1981) provides:
445 So. 2d 587
District Court of Appeal of Florida | Filed: Jan 18, 1984 | Docket: 1685631
Cited 5 times | Published
section 196.192, Florida Statutes (1981)[1] and section 196.012(1), Florida Statutes (1981),[2] held that property
400 So. 2d 129
District Court of Appeal of Florida | Filed: Jun 17, 1981 | Docket: 1677231
Cited 5 times | Published
nor is it a charitable purpose as defined in Section 196.012(6), Florida Statutes. The evidence demonstrates
299 So. 2d 121
District Court of Appeal of Florida | Filed: Jul 19, 1974 | Docket: 1499530
Cited 5 times | Published
or public purpose or function, as defined in § 196.012(5). In all such cases, all other interests in
960 So. 2d 20, 2007 WL 1319256
District Court of Appeal of Florida | Filed: May 8, 2007 | Docket: 2530855
Cited 4 times | Published
standing to challenge constitutionality of section 196.012). Justice Bell's opinion in Sunset Harbour
953 So. 2d 557, 2007 WL 437219
District Court of Appeal of Florida | Filed: Feb 12, 2007 | Docket: 1712814
Cited 4 times | Published
section 3 of chapter 97-197, which amended section 196.012, Florida Statutes, to provide that a municipality's
320 So. 2d 385
Supreme Court of Florida | Filed: Jul 30, 1975 | Docket: 1733826
Cited 4 times | Published
case is exempt becomes one of fact.")
[5] Section 196.012(5), Fla. Stat. The trial court listed as one
136 So. 2d 231
District Court of Appeal of Florida | Filed: Jan 3, 1962 | Docket: 1750022
Cited 4 times | Published
Kooman, Florida Chancery Pleading and Practice § 196; 12 Fla.Jur., Equity § 78; and cases cited. However
859 So. 2d 595, 2003 WL 22797842
District Court of Appeal of Florida | Filed: Nov 26, 2003 | Docket: 1284670
Cited 3 times | Published
chapter 97-197, Laws of Florida, which amended section 196.012, Definitions, Florida Statutes, to provide
545 So. 2d 324, 14 Fla. L. Weekly 1134, 1989 Fla. App. LEXIS 2498, 1989 WL 47199
District Court of Appeal of Florida | Filed: May 9, 1989 | Docket: 1345592
Cited 3 times | Published
would also be different under the revised Section 196.012(5), Florida Statutes (Supp. 1988), which specifically
366 So. 2d 34
District Court of Appeal of Florida | Filed: Oct 3, 1978 | Docket: 1655644
Cited 3 times | Published
or public purpose or function is defined in Section 196.012(5) as follows:
(5) Governmental, municipal
323 So. 2d 58
District Court of Appeal of Florida | Filed: Dec 5, 1975 | Docket: 1258071
Cited 3 times | Published
or public purpose or function, as defined in § 196.012(5). In all such cases, all other interests in
311 So. 2d 718
District Court of Appeal of Florida | Filed: Apr 25, 1975 | Docket: 1776583
Cited 3 times | Published
or public purpose or function, as defined in § 196.012(5). In all such cases, all other interests in
56 So. 3d 140, 2011 Fla. App. LEXIS 3471, 2011 WL 890945
District Court of Appeal of Florida | Filed: Mar 16, 2011 | Docket: 2362092
Cited 2 times | Published
intangible taxation in 1993 when it amended section 196.012(6) to expressly designate FBOs as being exempt
799 So. 2d 298, 2001 WL 1167398
District Court of Appeal of Florida | Filed: Oct 4, 2001 | Docket: 1681726
Cited 2 times | Published
Power intends to expand its existing business.
Section 196.012(16)(a)1 defines "Expansion of an existing business":
636 So. 2d 83, 1994 WL 98878
District Court of Appeal of Florida | Filed: Mar 25, 1994 | Docket: 1361644
Cited 2 times | Published
contends that under section 196.199(2) and section 196.012(6), Florida Statutes (1989), the use of the
605 So. 2d 880, 1992 Fla. App. LEXIS 7820, 1992 WL 167613
District Court of Appeal of Florida | Filed: Jul 21, 1992 | Docket: 1702350
Cited 2 times | Published
that is used 100 percent for exempt purposes," § 196.012(2), Fla. Stat. (1987); and states that the "`exempt
571 So. 2d 45, 1990 Fla. App. LEXIS 8828, 1990 WL 179048
District Court of Appeal of Florida | Filed: Nov 21, 1990 | Docket: 1653543
Cited 2 times | Published
religious, charitable, or governmental purposes ..." § 196.012(1), Fla. Stat. (1989). (Emphasis added).
Whether
597 B.R. 686
United States Bankruptcy Court, S.D. Florida. | Filed: Mar 4, 2019 | Docket: 65791195
Cited 1 times | Published
shows that a change has occurred.
Fla. Stat. § 196.012(17) (2018) ; see also Fla. Stat. § 196.015 (2018)
23 So. 3d 844, 2009 Fla. App. LEXIS 19251, 2009 WL 4641820
District Court of Appeal of Florida | Filed: Dec 9, 2009 | Docket: 60282085
Cited 1 times | Published
presumed to be used for commercial purposes.
§ 196.012(13), Fla. Stat. (2007) (emphasis added). “Real
870 So. 2d 241, 2004 Fla. App. LEXIS 3769, 29 Fla. L. Weekly Fed. D 725
District Court of Appeal of Florida | Filed: Mar 24, 2004 | Docket: 64829656
Cited 1 times | Published
totally exempt from ad valorem taxation.” Section 196.012(1) defines “[ejxempt use of property” or “use
808 So. 2d 237, 2002 WL 63407
District Court of Appeal of Florida | Filed: Jan 18, 2002 | Docket: 1738332
Cited 1 times | Published
must have established a permanent residence. Section 196.012(18), Florida Statutes, defines "permanent residence"
540 So. 2d 207, 14 Fla. L. Weekly 727, 1989 Fla. App. LEXIS 1500, 1989 WL 24745
District Court of Appeal of Florida | Filed: Mar 22, 1989 | Docket: 64641153
Cited 1 times | Published
one hundred percent for exempt purposes.” See § 196.012(2), Fla.Stat. *208However, we note that the 1988
Supreme Court of Florida | Filed: Apr 6, 2023 | Docket: 67146581
Published
he or she has
the intention of returning.” § 196.012(17), Fla. Stat. (2014). Our
District Court of Appeal of Florida | Filed: Sep 13, 2019 | Docket: 16193038
Published
implementing this constitutional provision, see
§ 196.012(17), Fla. Stat. (2014), we examine the text of
District Court of Appeal of Florida | Filed: Sep 3, 2019 | Docket: 16145811
Published
educational
institution within the meaning of § 196.012(5), Florida
Statutes?
2) Do the doctrines
District Court of Appeal of Florida | Filed: Jul 8, 2019 | Docket: 15885445
Published
an “educational institution” as defined
in section 196.012(5)—and we agree. Procedurally, the Academy
274 So. 3d 453
District Court of Appeal of Florida | Filed: May 2, 2019 | Docket: 15042044
Published
the
Constitution. But the term is defined in section 196.012(7),
Florida Statutes (2014), as providing
District Court of Appeal of Florida | Filed: Aug 30, 2018 | Docket: 7775011
Published
before a special magistrate, who held that section
196.012(5), which defines “educational institution”
248 So. 3d 1256
District Court of Appeal of Florida | Filed: Jun 13, 2018 | Docket: 7144541
Published
utilized for
educational and charitable purposes. § 196.012(1), Fla. Stat.
(2015). Florida Statutes do not
195 So. 3d 1141, 2016 WL 3087680, 2016 Fla. App. LEXIS 8184
District Court of Appeal of Florida | Filed: May 31, 2016 | Docket: 60294166
Published
public with or without a charge for admission.” § 196.012(6), Fla. Stat. (2014).
Additionally, marinas are
195 So. 3d 1141
District Court of Appeal of Florida | Filed: May 25, 2016 | Docket: 3071380
Published
public with or without a charge for
admission.” § 196.012(6), Fla. Stat. (2014).
Additionally, marinas
District Court of Appeal of Florida | Filed: Apr 27, 2016 | Docket: 3062280
Published
subject for the allocation of public funds.
§ 196.012(6), Fla. Stat. (2014). Under this statute, airports
51 So. 3d 517, 2010 Fla. App. LEXIS 19096, 2010 WL 5093142
District Court of Appeal of Florida | Filed: Dec 15, 2010 | Docket: 2396292
Published
resident on the subject property.
See id.
Section 196.012, Florida Statutes (2006), defines "permanent
975 So. 2d 627, 2008 Fla. App. LEXIS 3024, 2008 WL 583686
District Court of Appeal of Florida | Filed: Mar 5, 2008 | Docket: 64853967
Published
Property Tax Assessor for Indian River County. See § 196.012(6), Fla. Stat. (2007).
In this regard we necessarily
942 So. 2d 1033, 2006 WL 3498612
District Court of Appeal of Florida | Filed: Dec 6, 2006 | Docket: 1736817
Published
governmental purposes, as defined in this chapter." § 196.012(1), Fla. Stat. (2003). "Exclusive use" is defined
Florida Attorney General Reports | Filed: Feb 14, 2006 | Docket: 3256700
Published
entity by providing, as emphasized below, in section 196.012(6), Florida Statutes (1994 Supplement),
"(6)
Florida Attorney General Reports | Filed: Nov 21, 2005 | Docket: 3255610
Published
defined the words "permanent residence" in section 196.012(18), Florida Statutes, as:
"that place where
Florida Attorney General Reports | Filed: Nov 9, 2005 | Docket: 3256952
Published
"permanent residence" are defined respectively in section 196.012 (17) and (18), Florida Statutes, as follows:
847 So. 2d 1054, 2003 Fla. App. LEXIS 8284, 2003 WL 21276067
District Court of Appeal of Florida | Filed: Jun 4, 2003 | Docket: 64823430
Published
and used by a governmental agency, and under section 196.012(6), Florida Statutes (1999), because this is
823 So. 2d 165, 2002 Fla. App. LEXIS 9166, 2002 WL 1394723
District Court of Appeal of Florida | Filed: Jun 28, 2002 | Docket: 64816765
Published
or function, as defined in s. 196.012(6).
Section 196.012(6) defines “public purpose” as one which “could
707 So. 2d 361, 1998 Fla. App. LEXIS 1202, 1998 WL 56417
District Court of Appeal of Florida | Filed: Feb 13, 1998 | Docket: 64779599
Published
operated for a “charitable purpose” as defined in section 196.012(7), Florida Statutes (1989). We stated therein:
687 So. 2d 1325, 1997 Fla. App. LEXIS 289, 1997 WL 30809
District Court of Appeal of Florida | Filed: Jan 29, 1997 | Docket: 64771154
Published
*1326196.101(1) or (2). That word is defined in section 196.012(4) as follows: “Use” means the exercise of
Florida Attorney General Reports | Filed: Oct 8, 1993 | Docket: 3255572
Published
the exemption provided in s.196.198, F.S.
Section 196.012(5), F.S. (1992 Supp.), defines "[e]ducational
608 So. 2d 520, 1992 Fla. App. LEXIS 11546
District Court of Appeal of Florida | Filed: Nov 10, 1992 | Docket: 64692027
Published
as defined in Section 196.012(6).
Under the definitional provisions of Section 196.012(6), a municipal
476 So. 2d 726, 1985 Fla. App. LEXIS 16117, 10 Fla. L. Weekly 2249
District Court of Appeal of Florida | Filed: Sep 25, 1985 | Docket: 64614690
Published
also a “charitable purpose” as defined in section 196.012(6), Florida Statutes.4 Since this particular
462 So. 2d 497
District Court of Appeal of Florida | Filed: Jan 30, 1985 | Docket: 449461
Published
the basis of a constitutional challenge to section 196.012(6) and section 196.1975, Florida Statutes (1979)
363 So. 2d 1176, 1978 Fla. App. LEXIS 16945
District Court of Appeal of Florida | Filed: Nov 14, 1978 | Docket: 64566871
Published
taxation pursuant to F.S. 196.-*1177199(2)(a) and F.S. 196.012(5). This appeal followed.
The issue to be resolved
342 So. 2d 562, 1977 Fla. App. LEXIS 15316
District Court of Appeal of Florida | Filed: Feb 18, 1977 | Docket: 64557119
Published
or public purpose or function as defined in Section 196.012(5), regardless of the length of the lease,
337 So. 2d 1029, 1976 Fla. App. LEXIS 15535
District Court of Appeal of Florida | Filed: Oct 6, 1976 | Docket: 64555304
Published
educational institute within the meaning of Fla.Stat. § 196.-012(4). The property involved in this litigation
316 So. 2d 627
District Court of Appeal of Florida | Filed: Jul 18, 1975 | Docket: 1456027
Published
196 and particularly the definitions in F.S. Section 196.012, F.S.A. and the criteria in Section 196.196
Florida Attorney General Reports | Filed: Jun 17, 1975 | Docket: 3256122
Published
the continuance of the function of service. [Section 196.012(6), F.S.] At the time this exemption standard
Florida Attorney General Reports | Filed: Dec 6, 1974 | Docket: 3255648
Published
disability within the meaning of s. 196.202, supra. Section 196.012(10), F.S., provides that, as used in Ch.196
Florida Attorney General Reports | Filed: Dec 3, 1974 | Docket: 3256279
Published
exemption under ss. 196.202 and196.031(3)(b), F.S. Section 196.012(10), F.S. 1971, as amended by Ch. 72-367, Laws
Florida Attorney General Reports | Filed: Aug 6, 1974 | Docket: 3257967
Published
this state shall be exempt from taxation. Section 196.012(10), F. S., provides that, as used in Ch. 196
Florida Attorney General Reports | Filed: Mar 26, 1974 | Docket: 3257866
Published
to be totally and permanently disabled." [Section 196.012(10), F.S. (1972 Supp.)]
Thus, pursuant to the
287 So. 2d 708, 1974 Fla. App. LEXIS 8981
District Court of Appeal of Florida | Filed: Jan 11, 1974 | Docket: 64536469
Published
“educational institution” as defined in F.S. § 196.-012(4) [, F.S.A.]), which residence is-not on the
268 So. 2d 372, 1972 Fla. LEXIS 3271
Supreme Court of Florida | Filed: Nov 1, 1972 | Docket: 64528407
Published
current wording of the statute; see Fla.Stat. § 196.012(1), F.S.A.
The judgment directly appealed from
132 So. 2d 446
District Court of Appeal of Florida | Filed: Jul 27, 1961 | Docket: 60198205
Published
unenforceable after twenty years under the provisions of .§ 196.12, Fla.Stat., F.S.A. The same applies to municipal
