Florida Statute 211.13 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 211
TAX ON PRODUCTION OF OIL AND GAS AND SEVERANCE OF SOLID MINERALS

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F.S. 211.13

211.13 Tax exclusive.—No other excise or license tax, in addition to the tax provided in this part, may be imposed by the state or by a county, municipality, drainage district, or road, school, or other taxing district within this state upon any person who produces in any manner any taxable product by taking it from the earth or water of this state. The value of land for ad valorem tax purposes shall not be increased by reason of the location thereon of any producing oil or gas equipment or machinery used in and around any oil or gas well which is actually used in the operation thereof or because there may be taxable products under the surface of the land.

History.—s. 13, ch. 22784, 1945; s. 13, ch. 23883, 1947; s. 19, ch. 72-360; s. 1, ch. 77-102; s. 11, ch. 86-178.

F.S. 211.13 on Google Scholar

F.S. 211.13 on Casetext

Amendments to 211.13

Arrestable Offenses / Crimes under Fla. Stat. 211.13

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 211.13.

Annotations, Discussions, Cases:

Cases Citing Statute 211.13

Total Results: 20

JOHN PICCININI vs STATE OF FLORIDA

Court: Fla. Dist. Ct. App. | Date Filed: 2022-06-17T00:00:00-07:00

Snippet: sentence. See Piccinini v. State, 275 So. 3d 210, 211–13 (Fla. 5th DCA 2019). That decision was quashed1… original opinion. See Piccinini, 275 So. 3d at 211–13. Following a jury trial, Piccinini was convicted…sentence and remanded for resentencing. Id. at 211–13. 1 See State v. Piccinini,

Quentin Marcus Truehill v. State of Florida

Court: Fla. | Date Filed: 2017-02-23T00:00:00-08:00

Citation: 211 So. 3d 930, 42 Fla. L. Weekly Supp. 223, 2017 WL 727167, 2017 Fla. LEXIS 374

Snippet: inextricably intertwined); Heiney v. State, 447 So.2d 210, 211-13 (Fla. 1984) (shooting in Texas preceding beating

State of Florida v. Ricky Alphonso Rand

Court: Fla. Dist. Ct. App. | Date Filed: 2017-02-10T00:00:00-08:00

Citation: 209 So. 3d 660, 2017 WL 535370, 2017 Fla. App. LEXIS 1634

Snippet: investigation.”); see also A.S.P. v. State, 964 So.2d 211, 211-13 (Fla. 2d DCA 2007) (finding only that trespass

Spencer v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2016-03-18T00:00:00-07:00

Citation: 196 So. 3d 400, 2016 Fla. App. LEXIS 4212, 2016 WL 1066189

Snippet: citing Welch v. State, 992 So.2d 206, 211-13 (Fla.2008)). Mr. Spencer maintains that this statement

Hayes v. State

Court: Fla. | Date Filed: 2012-04-05T00:00:00-07:00

Citation: 94 So. 3d 452, 37 Fla. L. Weekly Supp. 253, 2012 Fla. LEXIS 639, 2012 WL 1123745

Snippet: remand for a new trial. See Welch, 992 So.2d at 211-13 (reversing for new trial where, following the opponent

Florida Dept. of Corrections v. Abril

Court: Fla. | Date Filed: 2007-10-18T00:00:00-07:00

Citation: 969 So. 2d 201

Snippet: confidentiality and privacy. Abril, 884 So.2d at 211-13. As in Gracey, the district court found that a

Advisory Opinion to the Attorney General re Referenda Required for Adoption

Court: Fla. | Date Filed: 2007-07-12T00:00:00-07:00

Citation: 963 So. 2d 210, 32 Fla. L. Weekly Supp. 482, 2007 Fla. LEXIS 1225, 2007 WL 2002593

Snippet: review of financial impact statements. See id. at 211-13; § 100.371(5)(c)-(e), Fla. Stat. In other words

Delgado v. JW COURTESY PONT. GMC-TRUCK

Court: Fla. Dist. Ct. App. | Date Filed: 1997-03-20T23:53:00-08:00

Citation: 693 So. 2d 602

Snippet: amending § 501.2105); § 12, at 212 (amending § 501.211); § 13, at 212 (amending § 501.212), Laws of Fla. Our

Metropolitan Dade Cty. v. PJ BIRDS

Court: Fla. Dist. Ct. App. | Date Filed: 1995-05-05T00:53:00-07:00

Citation: 654 So. 2d 170

Snippet: 1977); Conner v. Joe Hatton, Inc., 216 So.2d 209, 211-13 (Fla. 1968). The field of historic preservation

Spring Hill Civic Ass'n v. Richard

Court: Fla. Dist. Ct. App. | Date Filed: 1988-06-09T00:00:00-07:00

Citation: 526 So. 2d 211, 13 Fla. L. Weekly 1376, 1988 Fla. App. LEXIS 2378, 1988 WL 57431

Snippet: Cowart, Dauksch, Sharp 9 June 1988 526 So. 2d 211, 13 Fla. L. Weekly 1376, 1988 Fla. App. LEXIS 2378,

Tindall v. State

Court: Fla. Dist. Ct. App. | Date Filed: 1988-06-09T00:00:00-07:00

Citation: 526 So. 2d 211, 13 Fla. L. Weekly 1376, 1988 Fla. App. LEXIS 2382, 1988 WL 57430

Snippet: Cowart, Daniel, Dauksch 9 June 1988 526 So. 2d 211, 13 Fla. L. Weekly 1376, 1988 Fla. App. LEXIS 2382,

Florida Department of Revenue v. Ford

Court: Fla. Dist. Ct. App. | Date Filed: 1982-08-11T00:00:00-07:00

Citation: 417 So. 2d 1109, 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834

Snippet: these severed subsurface mineral rights. Section 211.13, Florida Statutes (1981), in chapter 211, which

Department of Revenue v. Markham

Court: Fla. Dist. Ct. App. | Date Filed: 1979-11-04T23:53:00-08:00

Citation: 381 So. 2d 1101

Snippet: included or excluded for tax purposes. Cf. Sections 211.13, 193.023, 193.011(7), 193.451, 193.621, 196.011

Sun Oil Co. v. Fisher

Court: Fla. Dist. Ct. App. | Date Filed: 1979-04-24T00:00:00-08:00

Citation: 370 So. 2d 413, 63 Oil & Gas Rep. 581, 1979 Fla. App. LEXIS 14935

Snippet: legislature admonished property appraisers in Section 211.13 that, “when assessing the value of any land for… loss of ad valorem taxes by reason of” Section 211.13. The enactment of Section 193.481 in 1963, subjecting…the inconsistent recitals in Section 211.02 and 211.13. See Cassady v. Consolidated Naval Stores Co., …taxation of all property justly valued, Section 211.13’s former exemption from personal property taxes…rights in or to such subsurface rights. .Section 211.13, Florida Statutes (1977), provides in part: . The

Ago

Court: Fla. Att'y Gen. | Date Filed: 1979-01-18T23:53:00-08:00

Snippet: Fla. 1969). The court was required to construe s. 211.13, F. S. 1975, dealing with an oil and gas `severance…called the severance tax an excise tax. Indeed, s. 211.13 itself begins `[n]o other excise or license tax…to the tax provided herein . . . .' [Section 211.13, F. S. 1975; emphasis supplied.] Having concluded…bygeneral law as required in s. 9(a), Art. VII. Section 211.13, F. S. 1977, states in pertinent part: No …provision in part II comparable to the directive in s. 211.13 (in part I), that `[n]o other excise or license

Louisiana Land & Exploration Co. v. Gibbs

Court: Fla. Dist. Ct. App. | Date Filed: 1978-01-11T00:00:00-08:00

Citation: 354 So. 2d 393, 1978 Fla. App. LEXIS 15134

Snippet: Fla.1969) and the subsequent amendment to Section 211.13, Florida Statutes (1971). Section 211.02, Florida… in which the oil and gas was produced. Section 211.13, Florida Statutes (1967) prohibited the value of…Small decision is inapplicable here because Section 211.13 has since been amended to delete the statute’s …the deletion of the above language from Section 211.13 by Chapter 72-360, Laws of Florida (1972), there

Straughn v. Sun Oil Co.(Delaware)

Court: Fla. | Date Filed: 1977-03-16T23:53:00-08:00

Citation: 345 So. 2d 1062

Snippet: spoken on this subject, when, in the enactment of § 211.13 F.S.A. they stated, "it is impossible under

Fisher v. Sun Oil Company

Court: Fla. Dist. Ct. App. | Date Filed: 1976-03-29T23:53:00-08:00

Citation: 330 So. 2d 76

Snippet: where oil and gas are produced." In addition, 211.13 provides: "... The several [property appraisers

Shevin v. Yarborough

Court: Fla. | Date Filed: 1973-02-20T23:53:00-08:00

Citation: 274 So. 2d 505

Snippet: Power Co. v. Public Service Com'n, 73 N.D. 211, 13 N.W.2d 779 (1944), where the Court construed the

Small v. Sun Oil Company

Court: Fla. | Date Filed: 1969-04-22T23:53:00-08:00

Citation: 222 So. 2d 196

Snippet: county where oil and gas are produced." Section 211.13 of the Act prohibits the imposition by any other…or severance from the earth or water." Sec. 211.13. The remainder of this section reads as follows…such producing equipment and machinery." Sec. 211.13, Fla. Stat., F.S.A. (Italics supplied.) The appellee