Florida Statute 211.13 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

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

View Entire Chapter

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 CourtListener

Amendments to 211.13

Annotations, Discussions, Cases:

Cases Citing Statute 211.13

Total Results: 7

Small v. Sun Oil Company

222 So. 2d 196

Supreme Court of Florida | Filed: Apr 23, 1969 | Docket: 1759482

Cited 28 times | Published

in a county where oil and gas are produced." Section 211.13 of the Act prohibits the imposition by any

Cassady v. Consolidated Naval Stores Company

119 So. 2d 35

Supreme Court of Florida | Filed: Mar 23, 1960 | Docket: 451352

Cited 12 times | Published

or held intact by the owner of the surface. See § 211.13 et seq., Fla. Stat., F.S.A. This it had the right

Straughn v. Sun Oil Co.(Delaware)

345 So. 2d 1062

Supreme Court of Florida | Filed: Mar 17, 1977 | Docket: 1477682

Cited 2 times | Published

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

Florida Department of Revenue v. Ford

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

District Court of Appeal of Florida | Filed: Aug 11, 1982 | Docket: 64591645

Published

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

Sun Oil Co. v. Fisher

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

District Court of Appeal of Florida | Filed: Apr 24, 1979 | Docket: 64569976

Published

legislature admonished property appraisers in Section 211.13 that, “when assessing the value of any land

Ago

Florida Attorney General Reports | Filed: Jan 19, 1979 | Docket: 3256660

Published

addition to the tax provided herein . . . .' [Section 211.13, F. S. 1975; emphasis supplied.] Having concluded

Louisiana Land & Exploration Co. v. Gibbs

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

District Court of Appeal of Florida | Filed: Jan 11, 1978 | Docket: 64562487

Published

(Fla.1969) and the subsequent amendment to Section 211.13, Florida Statutes (1971). Section 211.02, Florida