Florida Statutes
Fla. Stat. § 211.13 (2025)
Tax exclusive.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 6
cases, 1960–1982 · leading case: Cassady v. Consol. Naval Stores Co., 119 So. 2d 35 (Fla. 1960).
Cassady v. Consol. Naval Stores Co., 119 So. 2d 35 (Fla. 1960). “221, supra, for the assessment for ad valorem tax purposes of separately owned oil, mineral or other sub-surface rights, the Legislature has, by necessary implication, changed its previously expressed policy of exempting from ad valorem taxation any right, title or interest in…”
Small v. Sun Oil Co., 222 So. 2d 196 (Fla. 1969). “" Section 211.13 of the Act prohibits the imposition by any other taxing unit of an additional excise tax and directs the several tax assessors of the counties and cities not to increase the value of the land for ad valorem tax purposes because of the existence of subsurface oil…”
Louisiana Land & Expl. Co. v. Gibbs, 354 So. 2d 393 (Fla. 1st DCA 1978). “1969) and the subsequent amendment to Section 211.13, Florida Statutes (1971). Section 211.”
Sun Oil Co. v. Fisher, 370 So. 2d 413 (Fla. 1st DCA 1979). “Section 211.13, Florida Statutes (1977), provides in part: .”
Straughn v. Sun Oil Co.(Delaware), 345 So. 2d 1062 (Fla. 1977). “And, I'm sure, the members of the legislature charged with the duty of drafting these laws are aware of this even more than we are.”
Florida Dep't of Revenue v. Ford, 417 So. 2d 1109 (Fla. 5th DCA 1982). “Section 211.13, Florida Statutes (1981), in chapter 211, which imposes an excise tax on oil and gas as it is removed from the ground, states “The several property appraisers of this state and tax assessors of the cities therein, when assessing the value of any land for ad…”
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