Florida Statute 200.071 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 200
DETERMINATION OF MILLAGE

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F.S. 200.071

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.

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Amendments to 200.071

Annotations, Discussions, Cases:

Cases Citing Statute 200.071

Total Results: 15

Gallant v. Stephens

358 So. 2d 536

Supreme Court of Florida | Filed: Jan 26, 1978 | Docket: 1311975

Cited 18 times | Published

Art. VII, § 9 Local Taxes." [8] See also § 200.071(3), Fla. Stat. (1975). [9] Greater Loretta Improvement

Tucker v. Underdown

356 So. 2d 251

Supreme Court of Florida | Filed: Jan 26, 1978 | Docket: 1739770

Cited 15 times | Published

all of the unincorporated area of the county". § 200.071(3), Fla. Stat. (1975), authorizes a tax levy "[i]n

CHARLOTTE CTY. BD. CTY. COM'RS v. Taylor

650 So. 2d 146

District Court of Appeal of Florida | Filed: Feb 3, 1995 | Docket: 1703301

Cited 9 times | Published

county purposes. Art. VII, § 9(b), Fla. Const.; § 200.071, Fla. Stat. (1991). The Board, in addition to

Ago

Florida Attorney General Reports | Filed: Mar 20, 2000 | Docket: 3258547

Published

mills local county tax limitation expressed in section 200.071, Florida Statutes and Article VII, section

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Florida Attorney General Reports | Filed: Jun 2, 1997 | Docket: 3257453

Published

taxes . . . for their respective purposes[.]"1 Section 200.071, Florida Statutes, states that except as provided

Charlotte County Board of County Commissioners v. Taylor

650 So. 2d 146, 1995 Fla. App. LEXIS 789

District Court of Appeal of Florida | Filed: Feb 3, 1995 | Docket: 64754171

Published

county purposes. Art. VII, § 9(b), Fla. Const.; § 200.071, Fla.Stat. (1991). The Board, in addition to attacking

Board of County Commissioners v. Florida Department of Community Affairs

626 So. 2d 1330, 18 Fla. L. Weekly Supp. 508, 1993 Fla. LEXIS 1558, 1993 WL 380198

Supreme Court of Florida | Filed: Sep 30, 1993 | Docket: 64744234

Published

property taxation imposed by the constitution. See § 200.071(2), Fla.Stat. (1991); art. VII, § 9(b), Fla. Const

Board of County Commissioners v. Florida Department of Community Affairs

598 So. 2d 182, 1992 Fla. App. LEXIS 5096

District Court of Appeal of Florida | Filed: May 5, 1992 | Docket: 64667109

Published

counties and dependent special districts in section 200.071, Florida Statutes, are an unconstitutional

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Florida Attorney General Reports | Filed: Sep 25, 1990 | Docket: 3256396

Published

See also, ss. 200.071(1) and 200.091, F.S. 9 Section 200.071, F.S., provides: (1) Except as otherwise provided

Hillsborough County v. Tampa Port Authority

563 So. 2d 1108, 1990 Fla. App. LEXIS 4629, 1990 WL 89753

District Court of Appeal of Florida | Filed: Jun 27, 1990 | Docket: 64651493

Published

VII, section 9(b), Florida Constitution or section 200.071(1), Florida Statutes (1987). The Port Authority

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Florida Attorney General Reports | Filed: Dec 13, 1989 | Docket: 3255464

Published

and "[e]xcept as otherwise provided herein." Section 200.071(3), F.S., however, provides: In any county

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Florida Attorney General Reports | Filed: Aug 9, 1989 | Docket: 3258087

Published

nonvoted millage for general county purposes.4 Section 200.071, F.S., provides in part as follows: (1)

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Florida Attorney General Reports | Filed: Sep 5, 1986 | Docket: 3255177

Published

also, AGO's 84-52 and 75-258. Cf., AGO 84-23. Section 200.071(1), F.S., states that: Except as otherwise

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Florida Attorney General Reports | Filed: Feb 13, 1985 | Docket: 3258805

Published

sentence of s 9(b), Art. VII, State Const. Section 200.071(1), F.S., provides that except as otherwise

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Florida Attorney General Reports | Filed: Apr 20, 1982 | Docket: 3255119

Published

BOARD OF COUNTY COMMISSIONERS' COMPLIANCE WITH SECTION 200.071(1), FLORIDA STATUTES? 2. ASSUMING QUESTION