196.185

Exemption of inventory.

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196.185 Exemption of inventory.—All items of inventory are exempt from ad valorem taxation.

History.—s. 1, ch. 81-308.

Notes of Decisions

Cited in 4 cases, 1985–1996 · leading case: Florida, Department of Revenue v. Brandt

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Florida, Department of Revenue v. Brandt (1996) ca11 “” Fla.Stat. § 196.185 (1989). 3 . On the merits, the County contends the Collection was not property held-for-sale and was therefore subject to ad valorem taxation.”

Department of Revenue, State of Florida, a State Agency and Randy Miller, Its Executive Director v. Trailer Train Compan (1987) ca11 “On January 1, 1982, Florida totally exempted business inventory from ad valorem taxation Fla. Stat. § 196.185 (1981). Trailer Train argues that the assessment of its property at 100% of its market value violates § 306(l)(a) when business inventory is totally exempt from ad…”

Adams Construction Equipment Co. v. Hausman (1985) fladistctapp · cites it 2× “Section 196.185, Florida Statutes, effective January 1, 1982, provides that “inventory” is exempt from ad valorem taxation.”

Robbins v. Brandt (In re Southeast Banking Corp.) (1995) flsd · cites it 3× “(“Trustee”) sought a re-characterization of the Artwork as inventory held for sale and thus exempt from ad valorem taxation pursuant to Florida Statute § 196.185. 1 Joel W. Robbins, as Dade County Property Appraiser, Fred Ganz, as Dade County Tax Collector, and the State of…”

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