Florida Statute 196.295 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.295

196.295 Property transferred to exempt governmental unit; tax payment into escrow; taxes due from prior years.—

(1) In the event fee title to property is acquired between January 1 and November 1 of any year by a governmental unit exempt under this chapter by any means except condemnation or is acquired by any means except condemnation for use exclusively for federal, state, county, or municipal purposes, the taxpayer shall be required to place in escrow with the county tax collector an amount equal to the current taxes prorated to the date of transfer of title, based upon the current assessment and millage rates on the land involved. This fund shall be used to pay any ad valorem taxes due, and the remainder of taxes which would otherwise have been due for that current year shall stand canceled.

(2) In the event fee title to property is acquired by a governmental unit exempt under this chapter by any means except condemnation or is acquired by any means except condemnation for use exclusively for federal, state, county, or municipal purposes, the taxpayer is required to pay all taxes due from prior years.

History.—s. 13, ch. 74-234; s. 1, ch. 75-103; s. 7, ch. 85-322; s. 26, ch. 86-152; s. 15, ch. 86-300; s. 4, ch. 88-101; s. 8, ch. 92-173.

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Amendments to 196.295

Arrestable Offenses / Crimes under Fla. Stat. 196.295

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.295.

Annotations, Discussions, Cases:

Cases Citing Statute 196.295

Total Results: 5

Ago

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

Snippet: units who acquire fee title to property in section 196.295, Florida Statutes, which provides: "(1) In

GOVERNMENTAL UTILITY AUTHORITY v. Day

Court: Fla. Dist. Ct. App. | Date Filed: 2001-03-29T23:53:00-08:00

Citation: 784 So. 2d 494

Snippet: corporations. (Emphasis added) [3] See Section 196.295(1) and Rule 12D-13.016(1), which provide that when

Ago

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

Snippet: to a governmental unit is set forth in section 196.295, Florida Statutes. In the event that land is transferred… an exempt entity, such as the county, section 196.295(2), Florida Statutes, mandates taxpayer liability…school board were set forth therein). 6 Section 196.295(1), Florida Statutes, provides that: In the event

Ago

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

Snippet: to the taxes in escrow, as required by Sections 196.295(1) and (2) F.S. To provide some measure of protection…governmental units who acquire fee title to property, s. 196.295, F.S., provides: (1) In the event fee title to

Ago

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

Snippet: substantially revised s. 196.295, supra. Hence, this opinion relates only to s. 196.295, F.S., as created by…. 13, Ch. 74-234, Laws of Florida, creating s. 196.295, F.S. (1974 Supp.), intend to abolish the custom…or upon the purchasing municipality? 3. Does s. 196.295, F.S. (1974 Supp.), also permit the property appraiser…permits the proration of taxes? SUMMARY: Section 196.295, F.S. (1974 Supp.), as created by s. 13, Ch. 74…Laws of Florida, which substantially revised s. 196.295, supra, will govern. Only those taxes attributable