Florida Statute 196.295 - Full Text and Legal Analysis

The 2025 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

Annotations, Discussions, Cases:

Cases Citing Statute 196.295

Total Results: 4

GOVERNMENTAL UTILITY AUTHORITY v. Day

784 So. 2d 494, 2001 WL 303239

District Court of Appeal of Florida | Filed: Mar 30, 2001 | Docket: 1744206

Cited 3 times | Published

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

Ago

Florida Attorney General Reports | Filed: Sep 12, 2007 | Docket: 3255927

Published

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

Ago

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

Published

ownership to a governmental unit is set forth in section 196.295, Florida Statutes. In the event that land is

Ago

Florida Attorney General Reports | Filed: Sep 29, 1975 | Docket: 3257922

Published

it permits the proration of taxes? SUMMARY: Section 196.295, F.S. (1974 Supp.), as created by s. 13, Ch