Florida Statute 196.31 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.31

196.31 Taxes against state properties; notice.—Whenever lands or other property of the state or of any agency thereof are situated within any district, subdistrict or governmental unit for the purpose of taxation, which said lands or any of them or other property, are or shall be subject to special assessments or taxes, the tax collector or other tax collecting agency having authority to collect such taxes or special assessments shall, upon such taxes or special assessments becoming legally due and payable, mail to the state agency or department holding such land or other property, or if held by the state, then to the Board of Trustees of the Internal Improvement Trust Fund at Tallahassee, a notice and make notation under the same date of such notice on the tax roll, which said notice shall contain a description of the lands or other property owned by the state or its agency upon which taxes or special assessments have been levied and are collectible, and the amount of such special assessments or taxes, and unless such notation of notice on the tax roll shall have been made, any nonpayment by the said state or its agency of taxes or special assessments shall not constitute a delinquency or be the basis on which the said lands or other property may be sold for the nonpayment of such taxes or special assessments.

History.—s. 1, ch. 15640, 1931; CGL 1936 Supp. 953(1); ss. 1, 2, ch. 69-55; ss. 27, 35, ch. 69-106.

Note.—Former s. 192.27.

F.S. 196.31 on Google Scholar

F.S. 196.31 on Casetext

Amendments to 196.31

Arrestable Offenses / Crimes under Fla. Stat. 196.31

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.31.

Annotations, Discussions, Cases:

Cases Citing Statute 196.31

Total Results: 20

SCOTT P. RUSSELL, etc. v. JAMES HASSETT

Court: Fla. Dist. Ct. App. | Date Filed: 2023-06-28T00:00:00-07:00

Snippet: when we decided to move to Hong 3 See § 196.031(1)(a), Fla. Stat. (2017). …your permanent residence (ss.196.011, 196.015 and 196.031, F.S.).” (Emphases in original).

Bill Furst, etc. v. Rod Rebholz, etc.

Court: Fla. | Date Filed: 2023-04-06T00:53:00-07:00

Snippet: constitutional homestead tax exemption through section 196.031, Florida Statutes (2014), which Rebholz has not…the residence and contiguous real property.” § 196.031(1)(a), Fla. Stat. (2014). The Legislature has …to apportion the property is found in section 196.031(4), Florida Statutes (2014). That provision says…showing that, under the constitution and section 196.031(1)(a), the owner or a dependent must himself use… Finally, Rebholz invokes an aspect of section 196.031(4) that we have not yet discussed. In full, that

L. LOWRY BALDWIN v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

Court: Fla. Dist. Ct. App. | Date Filed: 2019-09-13T00:53:00-07:00

Snippet: which the property was conveyed by deed); cf. § 196.031(1)(a) ("A person who, on January 1, has the

WILLIAM DAVID FITTS v. BILL FURST, PROPERTY APPRAISER

Court: Fla. Dist. Ct. App. | Date Filed: 2019-09-13T00:53:00-07:00

Snippet: STAT. § 196.031(5)); Fla. CS for HB 1151, § 1 (2019) (proposed amendment to FLA. STAT. § 196.031(5)). Here…permanent residency there in violation of section 196.031(5). The Fittses now appeal the entry of the final…permanent residency in Ohio. Section 196.031(5) provides, in part, that "[a] person who… exemption in Florida in violation of section 196.031(5), the Property Appraiser determined that the …exemption within the logical meaning of section 196.031(5). As previously stated, however, we find no merit

GERALD J. BRIELMAIER v. BILL FURST, PROPERTY APPRAISER

Court: Fla. Dist. Ct. App. | Date Filed: 2019-09-13T00:53:00-07:00

Snippet: permanent residency there in violation of section 196.031(5). Mr. Brielmaier now appeals the entry of the

Khadafy Kareem Mullens v. State of Florida

Court: Fla. | Date Filed: 2016-06-16T00:00:00-07:00

Citation: 197 So. 3d 16, 41 Fla. L. Weekly Supp. 279, 2016 Fla. LEXIS 1255

Snippet: was harmless. 53 So. 3d at 196. - 31 - weighing the aggravating

Venice L. Endsley v. Broward County, Finance and Administrative Services Department, Revenue Collections Division Lori Parrish, as Broward County Property Appraiser

Court: Fla. Dist. Ct. App. | Date Filed: 2016-03-23T00:53:00-07:00

Snippet: provision was moved to section 196.031(5) effective January 29, 2008. § 196.031(5), Fla. Stat. (2008). …Appellant also sought a declaration that section 196.031(5), Florida Statutes, was unconstitutional. The…the Legislature added a new provision to section 196.031, Florida Statutes, which addressed the ability …homestead exemptions in multiple states. Section 196.031(6), Florida Statutes (2002), stated: A person…also consider Appellant’s argument that section 196.031(5) unconstitutionally limits the class of persons

Venice L. Endsley v. Broward County, Finance and Administrative Services Department, Revenue Collections Division Lori Parrish, as Broward County Property Appraiser

Court: Fla. Dist. Ct. App. | Date Filed: 2016-03-23T00:00:00-07:00

Citation: 189 So. 3d 938, 2016 Fla. App. LEXIS 4528

Snippet: provision was moved to section 196.031(5) effective January 29, 2008. § 196.031(5), Fla. Stat. (2008). …the Legislature added a new provision to section 196.031, Florida Statutes, which addressed the ability …homestead exemptions in multiple states. Section 196.031(6), Florida Statutes (2002), stated': …also consider Appellant’s argument that section 196.031(5) unconstitutionally limits the class of persons… 1023, 1026 (Fla. 6th DCA 2011)). Section 196.031(5) states: A person who is receiving or claiming

Jacobson v. Southeast Personnel Leasing, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2013-06-05T00:00:00-07:00

Citation: 113 So. 3d 1042, 2013 WL 2421065, 2013 Fla. App. LEXIS 8936

Snippet: entitlement to homestead exemption, in section 196.031(1), Florida Statutes, is unenforceable to the extent

Garcia v. Andonie

Court: Fla. | Date Filed: 2012-10-04T00:00:00-07:00

Citation: 101 So. 3d 339, 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923

Snippet: *345§ 196.031(1), Fla. Stat. (2006) (emphasis added). Under the requirements of section 196.031(1), every…requirement imposed by section 196.031(1) is seemingly at odds with section 196.031(6), Florida Statutes. The… Taxpayers), and declared a portion of section 196.031(1), Florida Statutes (2006), invalid and unenforceable… erred by concluding that a portion of section 196.031(1) is invalid and unenforceable. The Property Appraiser…Third District’s decision in Andonie that section 196.031(1), Florida Statutes (2006), is invalid and unenforceable

Orange County Property Appraiser v. Sommers

Court: Fla. Dist. Ct. App. | Date Filed: 2012-04-20T00:00:00-07:00

Citation: 84 So. 3d 1277, 2012 WL 1365061, 2012 Fla. App. LEXIS 6191

Snippet: breaks after it is justly valued. See, e.g., § 196.031, Fla. Stat. (2010). In the event of a termination…and that does not receive the exemption under s. 196.031 (the homestead exemption). (2) For all levies other

GRISOLIA v. Pfeffer

Court: Fla. Dist. Ct. App. | Date Filed: 2011-11-23T00:00:00-08:00

Citation: 77 So. 3d 732, 2011 Fla. App. LEXIS 18673, 2011 WL 5864806

Snippet: , section 6 of the Florida Constitution. See § 196.031, Fla. Stat. 3D11-198 District Court

Willens v. Garcia

Court: Fla. Dist. Ct. App. | Date Filed: 2011-01-26T00:00:00-08:00

Citation: 53 So. 3d 1113, 2011 Fla. App. LEXIS 533, 2011 WL 222150

Snippet: 2008). . The phrase also appears in section 196.031(1 )(a) of the Florida Statutes (2007), a related

De La Mora v. Andonie

Court: Fla. Dist. Ct. App. | Date Filed: 2010-12-15T00:00:00-08:00

Citation: 51 So. 3d 517, 2010 Fla. App. LEXIS 19096, 2010 WL 5093142

Snippet: who resides thereon," as found in section 196.031(1)(a), to argue the statute requires the title …." The Property Appraiser invokes section 196.031(1)(a) of the Florida Statutes in support of this…in s. 6, Art. VII of the State Constitution. § 196.031(1)(a), Fla. Stat. (2006) (emphasis added). A review…the modern statutory scheme relating to section 196.031, and thus, legally ineffective. Article VII, section…the 1935 Session of the Legislature, now section 196.031 of the Florida Statutes, which included the language

Wells v. Haldeos

Court: Fla. Dist. Ct. App. | Date Filed: 2010-10-22T00:00:00-07:00

Citation: 48 So. 3d 85, 2010 Fla. App. LEXIS 15909

Snippet: unit" is contrary to the intent of section 196.031(5), Florida Statutes (2009), which provides as …trial court's ruling is at odds with section 196.031(5), as the statute clearly prohibits an individual…. P.E., 14 So.3d 228, 234 (Fla. 2009). Section 196.031(5) clearly and unambiguously refers to a "

Karayiannakis v. Nikolits

Court: Fla. Dist. Ct. App. | Date Filed: 2009-12-09T00:00:00-08:00

Citation: 23 So. 3d 844, 2009 Fla. App. LEXIS 19251, 2009 WL 4641820

Snippet: pursuant to article VII, section 4(d).1 Section 196.031(l)(a), Florida Stat*846utes (2007)2, in which article…portion of property so classified and assessed.” § 196.031(5), Fla. Stat. (2007) (emphasis added). And only

Higgs v. Warrick

Court: Fla. Dist. Ct. App. | Date Filed: 2008-11-11T23:53:00-08:00

Citation: 994 So. 2d 492

Snippet: statutes are sections 196.031 and 196.041, Florida Statutes (2005). Section 196.031 provides a homestead…property. The plain and ordinary meaning of sections 196.031 and 196.041 clearly provides that a 98-year-plus

Ago

Court: Fla. Att'y Gen. | Date Filed: 2008-08-29T00:53:00-07:00

Snippet: , Florida Statutes, is incorporated in section 196.031(1), Florida Statutes, which tracks the language…the residence and other requirements of section 196.031, Florida Statutes. Question Two — Beneficiaries…for the homestead tax exemption provided in s. 196.031 shall be entitled to such exemption where his possessory…entitlement to a homestead exemption under section 196.031(1), Florida Statutes. Based on the terms of section…might otherwise meet the requirements of section 196.031(1), Florida Statutes, the beneficiary was not entitled

Ago

Court: Fla. Att'y Gen. | Date Filed: 2008-04-01T00:53:00-07:00

Snippet: , ArticleVII, Florida Constitution, in section 196.031(1), Florida Statutes: "Every person who, on

Ago

Court: Fla. Att'y Gen. | Date Filed: 2007-07-24T00:53:00-07:00

Snippet: ., and s.196.031, F.S., assuming other homestead requirements are met). 4 And see s. 196.031(5), Fla. …section 6, Florida Constitution, by adopting section 196.031(1), Florida Statutes, which provides: "Every