Florida Statute 201.031 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 201
EXCISE TAX ON DOCUMENTS

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F.S. 201.031

¹201.031 Discretionary surtax; administration and collection; Housing Assistance Loan Trust Fund; reporting requirements.—

(1) Each county, as defined by s. 125.011(1), may levy, subject to the provisions of s. 125.0167, a discretionary surtax on documents taxable under the provisions of s. 201.02, except that there shall be no surtax on any document pursuant to which the interest granted, assigned, transferred, or conveyed involves only a single-family residence. The single-family residence may be a condominium unit, a unit held through stock ownership or membership representing a proprietary interest in a corporation owning a fee or a leasehold initially in excess of 98 years, or a detached dwelling.

(2) All provisions of chapter 201, except s. 201.15, apply to the surtax. The Department of Revenue shall pay to the governing authority of the county which levies the surtax all taxes, penalties, and interest collected under this section less any costs of administration.

(3) Each county that levies the surtax shall:

(a) Include in the financial report required under s. 218.32 information showing the revenues and the expenses of the trust fund for the fiscal year.

(b) Adopt a housing plan every 3 years which includes provisions substantially similar to the plans required in s. 420.9075(1).

(d) Require by resolution that the staff or entity that has administrative authority for implementing the housing plan prepare and submit to the county’s governing body an annual report substantially similar to the annual report required in s. 420.9075(10).

History.—ss. 2, 3, ch. 83-220; s. 1, ch. 84-270; s. 1, ch. 89-252; ss. 1, 7, ch. 2009-131.

¹Note.—Repealed effective October 1, 2031, by s. 3, ch. 83-220, as amended by s. 1, ch. 84-270; s. 1, ch. 89-252; and s. 1, ch. 2009-131.

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Amendments to 201.031

Arrestable Offenses / Crimes under Fla. Stat. 201.031

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 201.031.

Annotations, Discussions, Cases:

Cases Citing Statute 201.031

Total Results: 6

Crescent Miami Center, LLC v. DEPT. OF REVENUE, STATE

Court: Fla. Dist. Ct. App. | Date Filed: 2003-09-10T00:53:00-07:00

Citation: 857 So. 2d 904

Snippet: County documentary surtax pursuant to Section 201.031(1).[3] The chart below shows the relationship of

Clarke v. Schimmel

Court: Fla. Dist. Ct. App. | Date Filed: 2000-06-23T00:53:00-07:00

Citation: 774 So. 2d 7

Snippet: code shall apply to guardianship law. Section 731.201(31) of the probate code refers to section 517.021

PBP Holdings, Inc. v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1989-10-03T00:00:00-07:00

Citation: 550 So. 2d 127, 14 Fla. L. Weekly 2308, 1989 Fla. App. LEXIS 5463, 1989 WL 114467

Snippet: revenue.— (1) Pursuant to the provisions of s. 201.031, the governing authority in each county, as defined

Thomas v. Department of Revenue

Court: Fla. | Date Filed: 1985-03-28T00:00:00-08:00

Citation: 466 So. 2d 1069, 1985 Fla. LEXIS 2987, 10 Fla. L. Weekly 187

Snippet: chapter 83-220, enacted sections 125.0167 and 201.031, Florida Statutes (1983),* which permit “each county…Management Committee omitted sections 126.0167 and 201.031 in the official 1983 and 1984 Florida Statutes

Thomas v. State Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 1984-07-24T00:00:00-07:00

Citation: 453 So. 2d 192, 1984 Fla. App. LEXIS 14393

Snippet: of Florida, which created Sections 125.0167 and 201.031 of the Florida Statutes. The appellants contend

Gibson v. Central Farmers' Trust Co.

Court: Fla. | Date Filed: 1934-05-19T00:00:00-08:00

Citation: 156 So. 714, 116 Fla. 295, 1934 Fla. LEXIS 1045

Snippet: to the appointment of the receiver aggregated $201.31. Upon learning of the sale of the tax certificates