Florida Statutes

Fla. Stat. § 200.071 (2025)

Limitation of millage; counties.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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200.071 Limitation of millage; counties.—

(1) Except as otherwise provided herein, no ad valorem tax millage shall be levied against real property and tangible personal property by counties in excess of 10 mills, except for voted levies.

(2) The board of county commissioners shall, in the event the sum of the proposed millage for the county and dependent districts therein is more than the maximum allowed hereunder, reduce the millage to be levied for county officers, departments, divisions, commissions, authorities, and dependent special districts so as not to exceed the maximum millage provided under this section or s. 200.091.

(3) Any county which, through a municipal service taxing unit, provides services or facilities of the kind or type commonly provided by municipalities, may levy, in addition to the millages otherwise provided in this section, against real property and tangible personal property within each such municipal service taxing unit an ad valorem tax millage not in excess of 10 mills to pay for such services or facilities provided with the funds obtained through such levy within such municipal service taxing unit.

History.—s. 1, ch. 67-395; ss. 1, 2, ch. 69-55; s. 28, ch. 69-216; s. 1, ch. 69-300; s. 2, ch. 70-368; s. 3, ch. 74-191; s. 16, ch. 82-154; s. 11, ch. 82-385; s. 4, ch. 91-238.

Note.—Former s. 193.321.

Notes of Decisions

Cited in 8 cases, 1978–1995 · leading case: Gallant v. Stephens, 358 So. 2d 536 (Fla. 1978).

Sort: Relevance Newest Treatment

Gallant v. Stephens, 358 So. 2d 536 (Fla. 1978). · cites it 2× “" [8] See also § 200.071(3), Fla. Stat. (1975). [9] Greater Loretta Improvement Ass'n v.”

Tucker v. Underdown, 356 So. 2d 251 (Fla. 1978). · cites it 2× “§ 200.071(3), Fla. Stat. (1975), authorizes a tax levy "[i]n any county which, through a special taxing district or a municipal service taxing unit covering a specific area of the county not within the boundaries of any municipality, provides services.”

Hillsborough Cnty. v. Tampa Port Auth., 563 So. 2d 1108 (Fla. 2d DCA 1990). · cites it 2× “Finally, we find that the Board’s authorization to levy an ad valorem tax of up to one-half mill to defray expenses of the Port Authority is not subject to the ten-mill cap applicable to counties under article VII, section 9(b), Florida Constitution or section 200.071(1),…”

Charlotte Cnty. Bd. of Cnty. Commissioners v. Taylor, 650 So. 2d 146 (Fla. 2d DCA 1995). · cites it 2× “; § 200.071, Fla.Stat. (1991). The Board, in addition to attacking the appellee’s standing to contest the amendment, contended that the amendment was properly enacted and not unconstitutional.”

Bd. of Cnty. Commissioners v. Florida Dep't of Cmty. Affairs, 598 So. 2d 182 (Fla. 5th DCA 1992). · cites it 6× “Those issues are as follows: (1) Whether the ad valorem millage limitations applicable to counties and dependent special districts in section 200.071, Florida Statutes, are an unconstitutional denial or impairment of the ad valorem taxing power granted to counties directly under…”

Charlotte Cty. Bd. Cty. Com'rs v. Taylor, 650 So. 2d 146 (Fla. 2d DCA 1995). · cites it 2× “; § 200.071, Fla. Stat. (1991). The Board, in addition to attacking the appellee's standing to contest the amendment, contended that the amendment was properly enacted and not unconstitutional.”

Bd. of Cnty. Commissioners v. Florida Dep't of Cmty. Affairs, 626 So. 2d 1330 (Fla. 1993). · cites it 4× “See § 200.071(2), Fla.Stat. (1991); art. VII, § 9(b), Fla.”

Bi-Partisan Coalition for a Stable Gov't v. Watt, 1 Fla. Supp. 2d 146 (Fla. Cir. Ct., Broward Cty. 1982). · cites it 2× “If the aggregate ad valorem tax millage levied thereby against real and personal property does not exceed 10 mills on the dollar of assessed value — and it is undisputed that it did not — then it is a lawful budget under Section 200.071(1), Florida Statutes (1981), and a…”

— 200.071(1) — 2 cases

Hillsborough Cnty. v. Tampa Port Auth., 563 So. 2d 1108 (Fla. 2d DCA 1990). “Finally, we find that the Board’s authorization to levy an ad valorem tax of up to one-half mill to defray expenses of the Port Authority is not subject to the ten-mill cap applicable to counties under article VII, section 9(b), Florida Constitution or section 200.071(1),…”

Bi-Partisan Coalition for a Stable Gov't v. Watt, 1 Fla. Supp. 2d 146 (Fla. Cir. Ct., Broward Cty. 1982). “If the aggregate ad valorem tax millage levied thereby against real and personal property does not exceed 10 mills on the dollar of assessed value — and it is undisputed that it did not — then it is a lawful budget under Section 200.071(1), Florida Statutes (1981), and a…”

— 200.071(2) — 2 cases

Bd. of Cnty. Commissioners v. Florida Dep't of Cmty. Affairs, 598 So. 2d 182 (Fla. 5th DCA 1992). “Those issues are as follows: (1) Whether the ad valorem millage limitations applicable to counties and dependent special districts in section 200.071, Florida Statutes, are an unconstitutional denial or impairment of the ad valorem taxing power granted to counties directly under…”

Bd. of Cnty. Commissioners v. Florida Dep't of Cmty. Affairs, 626 So. 2d 1330 (Fla. 1993). “See § 200.071(2), Fla.Stat. (1991); art. VII, § 9(b), Fla.”

— 200.071(3) — 2 cases

Gallant v. Stephens, 358 So. 2d 536 (Fla. 1978). “" [8] See also § 200.071(3), Fla. Stat. (1975). [9] Greater Loretta Improvement Ass'n v.”

Tucker v. Underdown, 356 So. 2d 251 (Fla. 1978). “§ 200.071(3), Fla. Stat. (1975), authorizes a tax levy "[i]n any county which, through a special taxing district or a municipal service taxing unit covering a specific area of the county not within the boundaries of any municipality, provides services.”

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