Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448
Florida Statute 200.011 - Full Text and Legal Analysis
Florida Statute 200.011 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 200.011 Case Law from Google Scholar Google Search for Amendments to 200.011

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 200
DETERMINATION OF MILLAGE
View Entire Chapter
F.S. 200.011
200.011 Duty of county commissioners and school board in setting rate of taxation.
(1) The county commissioners shall determine the amount to be raised for all county purposes, except for county school purposes, and shall enter upon their minutes the rates to be levied for each fund respectively, together with the rates certified to be levied by the board of county commissioners for use of the county, special taxing district, board, agency, or other taxing unit within the county for which the board of county commissioners is required by law to levy taxes.
(2) The county commissioners shall ascertain the aggregate rate necessary to cover all such taxes and certify the same to the property appraiser within 30 days after the adjournment of the value adjustment board. The property appraiser shall carry out the full amount of taxes for all county purposes, except for school purposes, under one heading in the assessment roll to be provided for that purpose, and the county commissioners shall notify the clerk and auditor and tax collector of the county of the amounts to be apportioned to the different accounts out of the total taxes levied for all purposes.
(3) The county depository, in issuing receipts to the tax collector, shall state in each of his or her receipts, which shall be in duplicate, the amount deposited to each fund out of the deposits made with it by the tax collector. When any such receipts shall be given to the tax collector by the county depository, the tax collector shall immediately file one of the same with the clerk and auditor of the county, who shall credit the same to the tax collector with the amount thereof and make out and deliver to the tax collector a certificate setting forth the payment in detail, as shown by the receipt of the county depository.
(4) The county commissioners and school board shall file written statements with the property appraiser setting forth the boundary of each special school district and the district or territory in which other special taxes are to be assessed, and the property appraiser shall, upon receipt of such statements and orders from the board of county commissioners and school board setting forth the rate of taxation to be levied on the real and personal property therein, proceed to assess such property and enter the taxes thereon in the assessment rolls to be provided for that purpose.
(5) The property appraiser shall designate and separately identify by certificate to the tax collector the rate of taxation to be levied for the use of the county and school board and the total rate of taxation for all other taxing authorities in the county.
(6) The board of county commissioners shall certify to the property appraiser and tax collector the millage rates to be levied for the use of the county and special taxing districts, boards, and authorities and all other taxing units within the county for which the board of county commissioners is required by law to levy taxes. The district school board, each municipality, and the governing board or governing authority of each special taxing district or other taxing unit within the county the taxes of which are assessed on the tax roll prepared by the property appraiser, but for which the board of county commissioners is not required by law to levy taxes, shall certify to the property appraiser and tax collector the millage rate set by such board, municipality, authority, special taxing district, or taxing unit. The certifications required by this subsection shall be made within 30 days after the value adjustment board adjourns.
History.s. 2, ch. 4885, 1901; GS 532; s. 30, ch. 5596, 1907; RGS 731; CGL 937; s. 6, ch. 20722, 1941; s. 1, ch. 67-227; s. 1, ch. 67-512; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 36, ch. 71-355; s. 18, ch. 76-133; s. 1, ch. 77-102; s. 1, ch. 77-248; s. 90, ch. 79-400; s. 71, ch. 82-226; s. 164, ch. 91-112; s. 1048, ch. 95-147.
Note.Former s. 193.31.

F.S. 200.011 on Google Scholar

F.S. 200.011 on CourtListener

Amendments to 200.011


Annotations, Discussions, Cases:

Cases Citing Statute 200.011

Total Results: 7

Ranch House, Inc. v. Amerson

238 F.3d 1273, 2001 U.S. App. LEXIS 624, 2001 WL 40215

Court of Appeals for the Eleventh Circuit | Filed: Jan 17, 2001 | Docket: 75673

Cited 27 times | Published

critical issues, including Defendants’ claim that § 200.11 is intended to combat the “secondary effects”

Ranch House, Inc. v. Amerson

238 F.3d 1273

Court of Appeals for the Eleventh Circuit | Filed: Jan 17, 2001 | Docket: 75674

Cited 24 times | Published

critical issues, including Defendants’ claim that § 200.11 is intended to combat the “secondary effects”

Okeelanta Sugar Refinery, Inc. v. Maxwell

183 So. 2d 567

District Court of Appeal of Florida | Filed: Mar 2, 1966 | Docket: 1239628

Cited 8 times | Published

and records under the provisions of F.S.A. Section 200.11. He may also serve notice of increased valuation

Ago

Florida Attorney General Reports | Filed: Feb 4, 2002 | Docket: 3256065

Published

1984). 6 Section 129.01(1), Fla. Stat. 7 Section 200.011, Fla. Stat. 8 386 So.2d 556 (Fla. 1980). 9

Ago

Florida Attorney General Reports | Filed: Feb 2, 2001 | Docket: 3258066

Published

1989). 5 Section 129.01(1), Fla. Stat. 6 Section 200.011, Fla. Stat. 7 386 So.2d 556 (Fla. 1980). 8

Board of County Commissioners v. McKeever

436 So. 2d 299, 1983 Fla. App. LEXIS 22564

District Court of Appeal of Florida | Filed: Aug 4, 1983 | Docket: 64599068

Published

purposes” and “the rates to be levied for each fund.” § 200.-011, Fla.Stat. (1981). One of these funds is the

City of Waldo v. Alachua County

249 So. 2d 419, 1971 Fla. LEXIS 3605

Supreme Court of Florida | Filed: May 12, 1971 | Docket: 64520929

Published

* ,(! * “(b) Road and bridge fund.” Fla.Stat. § 200.011(1), F.S.A.: “The county commissioners shall determine