Florida Statute 199.183 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 199
INTANGIBLE PERSONAL PROPERTY TAXES

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F.S. 199.183

199.183 Taxpayers exempt from nonrecurring taxes.—

(1) Intangible personal property owned by this state or any of its political subdivisions or municipalities shall be exempt from taxation under this chapter. This exemption does not apply to:

(a) Any leasehold or other interest that is described in s. 199.023(1)(d), Florida Statutes 2005; or

(b) Property related to the provision of two-way telecommunications services to the public for hire by the use of a telecommunications facility, as defined in s. 364.02(14), and for which a certificate is required under chapter 364, when the service is provided by any county, municipality, or other political subdivision of the state. Any immunity of any political subdivision of the state or other entity of local government from taxation of the property used to provide telecommunication services that is taxed as a result of this paragraph is hereby waived. However, intangible personal property related to the provision of telecommunications services provided by the operator of a public-use airport, as defined in s. 332.004, for the operator’s provision of telecommunications services for the airport or its tenants, concessionaires, or licensees, and intangible personal property related to the provision of telecommunications services provided by a public hospital, are exempt from taxation under this chapter.

(2) Intangible personal property owned by nonprofit religious, nonprofit educational, or nonprofit charitable institutions shall be exempt from taxation under this chapter. This exemption shall be strictly defined, limited, and applied in each category as follows:

(a) “Religious institutions” means churches and ecclesiastical or denominational organizations having established physical places for worship in this state at which nonprofit religious services and activities are regularly conducted, as well as church cemeteries.

(b) “Educational institutions” means only:

1. Public or nonprofit private schools, colleges, or universities conducting regular classes and courses of study required for accreditation by, or membership in, the Southern Association of Colleges and Schools, Department of Education, or the Florida Council of Independent Schools; or

2. Nonprofit libraries, art galleries, and museums open to the public.

1. Nonprofit corporations operating physical facilities in this state at which are provided charitable services, a reasonable percentage of which shall be without cost to those unable to pay; or

2. Those institutions qualified as charitable under s. 501(c)(3) of the United States Internal Revenue Code of 1954.

Intangible personal property shall not be deemed to be owned by such exempt institutions if it is held in a trust of any kind under which the institution has no present interest in the trust principal except the right to compel the performance of the trust agreement.

History.—s. 16, ch. 85-342; s. 48, ch. 91-45; s. 2, ch. 96-283; s. 4, ch. 97-197; s. 6, ch. 2000-173; s. 21, ch. 2003-32; s. 21, ch. 2005-132; s. 11, ch. 2006-312; s. 55, ch. 2011-36; s. 32, ch. 2011-64.

F.S. 199.183 on Google Scholar

F.S. 199.183 on Casetext

Amendments to 199.183

Arrestable Offenses / Crimes under Fla. Stat. 199.183

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 199.183.

Annotations, Discussions, Cases:

Cases Citing Statute 199.183

Total Results: 11

Ago

Court: Florida Attorney General Reports | Date Filed: 2002-03-06

Snippet: Statutes, provides that for purposes of section 199.183(1), Florida Statutes, the JUA is considered a political

In Re Advisory Opinion to the Governor

Court: Supreme Court of Florida | Date Filed: 1995-07-07

Citation: 658 So. 2d 77, 20 Fla. L. Weekly Supp. 360, 1995 Fla. LEXIS 1466, 1995 WL 396905

Snippet: 351(6)(j) provides that for purposes of section 199.183(1), Florida Statutes (1993), the Association shall

Tompkins v. State

Court: District Court of Appeal of Florida | Date Filed: 1980-08-06

Citation: 386 So. 2d 597

Snippet: to the other crime." Wilson v. State, 134 Fla. 199, 183 So. 748, 751 (1938). There is no Florida authority

Johnson v. State

Court: Supreme Court of Florida | Date Filed: 1979-02-22

Citation: 380 So. 2d 1024

Snippet: 141, 19 So.2d 718; Wilson v. State, 134 Fla. 199, 183 So. 748; Robinson v. State, 80 Fla. 736, 87 So

Galasso v. State

Court: District Court of Appeal of Florida | Date Filed: 1968-02-05

Citation: 207 So. 2d 45

Snippet: the testimony, Wilson v. State, 1938, 134 Fla. 199, 183 So. 748. The defendants also assert that the warrant

Kellum v. State

Court: District Court of Appeal of Florida | Date Filed: 1958-06-24

Citation: 104 So. 2d 99

Snippet: So. 479, 488-489, and Wilson v. State, 134 Fla. 199, 183 So. 748, 751, stating the rule that evidence of

McArthur v. Cook

Court: Supreme Court of Florida | Date Filed: 1957-12-20

Citation: 99 So. 2d 565

Snippet: 141, 19 So.2d 718; Wilson v. State, 134 Fla. 199, 183 So. 748; Robinson v. State, 80 Fla. 736, 87 So

Watson v. Campbell

Court: Supreme Court of Florida | Date Filed: 1951-12-04

Citation: 55 So. 2d 540, 1951 Fla. LEXIS 933

Snippet: tried, is inadmissible. Wilson v. State, 134 Fla. 199, 183 So. 748; Nickels v. State, 90 Fla. 659, 106 So

Padgett v. State

Court: Supreme Court of Florida | Date Filed: 1951-06-12

Citation: 53 So. 2d 106, 1951 Fla. LEXIS 1405

Snippet: Fla. 828, 158 So. 435; Wilson v. State, 134 Fla. 199, 183 So. 748; and Talley v. State, 160 Fla. 593, 36

Watts v. State

Court: Supreme Court of Florida | Date Filed: 1948-03-05

Citation: 34 So. 2d 429, 160 Fla. 268, 1948 Fla. LEXIS 656

Snippet: overlook our holdings in Wilson v. State, 134 Fla. 199,183 So. 748; Madison v. State, 138 Fla. 467, 189 So

Collins v. State

Court: Supreme Court of Florida | Date Filed: 1944-11-07

Citation: 19 So. 2d 718, 155 Fla. 141, 1944 Fla. LEXIS 488

Snippet: and also in the case of Wilson v. State,134 Fla. 199, 183 So. 748, but we are not convinced that any prejudicial