Florida Statute 196.29 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.29

196.29 Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees.—Whenever any county, school board, charter school governing board, or community college district board of trustees of this state has heretofore acquired, or shall hereafter acquire, title to any real property, the taxes of all political subdivisions, as defined in s. 1.01, upon such property for the year in which title to such property was acquired, or shall hereafter be acquired, shall be that portion of the taxes levied or accrued against such property for such year which the portion of such year which has expired at the date of such acquisition bears to the entire year, and the remainder of such taxes for such year shall stand canceled.

History.—s. 1, ch. 26974, 1951; s. 1, ch. 65-179; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 1, ch. 88-220; s. 2, ch. 2000-306.

Note.—Former s. 192.60.

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Amendments to 196.29

Annotations, Discussions, Cases:

Cases Citing Statute 196.29

Total Results: 2

State Farm Mutual Automobile Insurance Co. v. Curran

83 So. 3d 793, 2011 Fla. App. LEXIS 19186, 2011 WL 6003288

District Court of Appeal of Florida | Filed: Dec 2, 2011 | Docket: 2415516

Cited 9 times | Published

divergent views on this point. See Russ, supra at § 196:29 (addressing the divergent views on this issue)

Ago

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

Published

cancelled by other taxing authorities pursuant to section 196.29, Florida Statutes, the Board of County Commissioners