Florida Statute 196.28 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.28

196.28 Cancellation of delinquent taxes upon lands used for road purposes, etc.—

(1) The board of county commissioners of each county of the state be and it is hereby given full power and authority to cancel and discharge any and all liens for taxes, delinquent or current, held or owned by the county or the state, upon lands, heretofore or hereafter, conveyed to, or acquired by any agency, governmental subdivision or municipality of the state, or the United States, for road purposes, defense purposes, recreation, reforestation or other public use; and said lands shall be exempt from county taxation so long as the same are used for such public purpose.

(2) Such cancellation shall be by resolution of the board of county commissioners, duly adopted and entered upon its minutes, properly describing such lands, and setting forth the public use to which the same are, or will be, devoted. Upon receipt of a certified copy of such resolution, the proper officials of the county, and of the state, are hereby authorized, empowered and directed to make proper entries upon the records to accomplish such cancellation and to do all things necessary to carry out the provisions of this section, and to make the same effective, this section being their authority so to do.

History.—ss. 1, 2, ch. 22845, 1945; ss. 1, 2, ch. 69-55.

Note.—Former s. 192.59.

F.S. 196.28 on Google Scholar

F.S. 196.28 on Casetext

Amendments to 196.28

Arrestable Offenses / Crimes under Fla. Stat. 196.28

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.28.

Annotations, Discussions, Cases:

Cases Citing Statute 196.28

Total Results: 7

Ago

Court: Fla. Att'y Gen. | Date Filed: 2007-09-12T00:53:00-07:00

Snippet: prescribed in this chapter." 6 See also ss. 196.28, Fla. Stat. (county authorized to cancel and discharge

Ago

Court: Fla. Att'y Gen. | Date Filed: 1995-03-06T23:53:00-08:00

Snippet: Commissioners is authorized, pursuant to section 196.28, Florida Statutes, to cancel all outstanding liens…the county would be discharged? In sum: Section 196.28, Florida Statutes, authorizes the Board of County…than the county or the state pursuant to section 196.28, Florida Statutes. Unless expressly exempt from…land was in private ownership. Pursuant to section 196.28(1), Florida Statutes: The board of county commissioners…asked whether the procedure described in section 196.28, Florida Statutes, would allow the board of county

Ago

Court: Fla. Att'y Gen. | Date Filed: 1990-12-04T23:53:00-08:00

Snippet: issued against it for delinquent taxes. Section 196.28, F.S., does allow the board of county commissioners

Ago

Court: Fla. Att'y Gen. | Date Filed: 1975-09-29T00:53:00-07:00

Snippet: and so used the property. However, pursuant to s. 196.28, F.S., the appropriate board of county commissioners

Ago

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

Snippet: purposes pursuant to s. 196.28, F.S. Until such liens are discharged pursuant to s. 196.28, the taxes are paid…public purposes subsequent to January 1. However, s. 196.28(1), F.S., provides: (1) The board of county commissioners…such public purpose. (Emphasis supplied.) Section 196.28(2), F.S., provides the procedures whereby the board…commissioners may cancel tax liens as authorized by s. 196.28(1), supra. Until such time as tax liens held or…county or the state are discharged pursuant to s. 196.28, the taxes are paid, or the statute of limitations

Palmer v. Johnson Const. Co.

Court: Fla. | Date Filed: 1929-04-04T00:00:00-08:00

Citation: 121 So. 466, 97 Fla. 479

Snippet: trial court. And in Stewart v. State, 42 Fla. 196, 28 So. R. 56, a writ of error from the Supreme Court

Malone v. City of Quincy

Court: Fla. | Date Filed: 1913-06-26T00:00:00-08:00

Citation: 66 Fla. 52, 62 So. 922

Snippet: South. Rep. 368, 34 Am. St. Rep. 17, 19 L. R. A. 196; 28 Cyc 735. But when the use of earth closets is contemplated