Florida Statutes
Fla. Stat. § 201.24 (2025)
Obligations of municipalities, political subdivisions, and agencies of the state.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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201.24 Obligations of municipalities, political subdivisions, and agencies of the state.—There shall be exempt from all taxes imposed by this chapter:
(1) Any obligation to pay money issued by a municipality, political subdivision, or agency of the state.
(2) Any assignment, transfer, or other disposition, or any document, which arises out of a rental, lease, or lease-purchase for real property agreement entered pursuant to s. 1013.15(2) or (4).
History.—s. 10, ch. 79-350; s. 2, ch. 88-119; s. 29, ch. 95-269; s. 2, ch. 98-264; s. 913, ch. 2002-387.
Notes of Decisions
Cited in 3
cases, 1982–2003 · leading case: Crescent Miami Ctr., LLC v. DEPT. OF REVENUE, STATE, 857 So. 2d 904 (Fla. 3d DCA 2003).
Crescent Miami Ctr., LLC v. DEPT. OF REVENUE, STATE, 857 So. 2d 904 (Fla. 3d DCA 2003). “Section 201.24(1), Florida Statutes (2000), exempts obligations to pay money issued by a Florida municipality, political subdivision, or agency.”
Dept. of Revenue v. A. Duda & Sons, 608 So. 2d 881 (Fla. 5th DCA 1992). “Duda also construes the phrase "unless exempt under section 201.24 or under any state or federal law" to include case law exemptions predating the 1987 statutory amendment, not just statutory exemptions.”
Spencer v. Lewis, 416 So. 2d 16 (Fla. 1st DCA 1982). “Appellants claim that since the sale of the property was at the order of the circuit court through an appointed receiver the sale amounted to state action and is thus exempt from documentary stamp taxes under Florida Statute § 201.24, and is exempt from intangible tax under…”
— 201.24(1) — 1 case
Crescent Miami Ctr., LLC v. DEPT. OF REVENUE, STATE, 857 So. 2d 904 (Fla. 3d DCA 2003). “Section 201.24(1), Florida Statutes (2000), exempts obligations to pay money issued by a Florida municipality, political subdivision, or agency.”
— 201.24(2) — 1 case
Crescent Miami Ctr., LLC v. DEPT. OF REVENUE, STATE, 857 So. 2d 904 (Fla. 3d DCA 2003). “Section 201.24(1), Florida Statutes (2000), exempts obligations to pay money issued by a Florida municipality, political subdivision, or agency.”
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