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Florida Statute 196.28 - Full Text and Legal Analysis
Florida Statute 196.28 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 196.28 Case Law from Google Scholar Google Search for Amendments to 196.28

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
View Entire Chapter
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 CourtListener

Amendments to 196.28


Annotations, Discussions, Cases:

Cases Citing Statute 196.28

Total Results: 3

Ago

Florida Attorney General Reports | Filed: Mar 7, 1995 | Docket: 3255463

Published

County Commissioners is authorized, pursuant to section 196.28, Florida Statutes, to cancel all outstanding

Ago

Florida Attorney General Reports | Filed: Dec 5, 1990 | Docket: 3257241

Published

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

Ago

Florida Attorney General Reports | Filed: Jul 10, 1974 | Docket: 3255763

Published

for such public purpose. (Emphasis supplied.) Section 196.28(2), F.S., provides the procedures whereby the