Florida Statute 218.36 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 218
FINANCIAL MATTERS PERTAINING TO POLITICAL SUBDIVISIONS

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F.S. 218.36

218.36 County officers; record and report of fees and disposition of same.—

(1) Each county officer who receives any expenses or compensation in fees, commissions, or other remuneration shall keep a complete record of all fees, commissions, or other remuneration collected by that county officer and shall make an annual report to the board of county commissioners within 31 days of the close of his or her fiscal year. Such report shall specify in detail the purposes, character, and amount of all official expenses and the amount of net income or unexpended budget balance as of the close of the fiscal year. All officers shall prepare such reports and subscribe under oath as to their accuracy and propriety.

(2) On or before the date for filing the annual report, each county officer shall pay into the county general fund all money in excess of the sum to which he or she is entitled under the provisions of chapter 145. Whenever a tax collector has money in excess, he or she shall distribute the excess to each governmental unit in the same proportion as the fees paid by the governmental unit bear to the total fee income of his or her office. Any excess held by a property appraiser shall be divided into parts for each governmental unit which was billed and which paid for the operation of the property appraiser’s office in the same proportion as the governmental units were originally billed. Such part shall be an advance on the current year’s bill, if any.

(3) The board of county commissioners may notify the Governor of the failure of any county officer to comply with the provisions of this section. Such notification shall specify the name of the officer and the office held by him or her at the time of such failure and shall subject said officer to suspension from office at the Governor’s discretion.

(4) Compliance by a county officer with the provisions of this section shall exempt said officer from making any report required pursuant to s. 116.03.

History.—s. 2, ch. 73-349; s. 17, ch. 74-234; s. 1, ch. 77-102; s. 5, ch. 88-175; s. 1177, ch. 95-147; s. 29, ch. 2004-305.

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Amendments to 218.36

Annotations, Discussions, Cases:

Cases Citing Statute 218.36

Total Results: 11

Alachua County v. Powers

351 So. 2d 32

Supreme Court of Florida | Filed: Oct 6, 1977 | Docket: 1671663

Cited 47 times | Published

county funds and other county-related duties." Section 218.36, Florida Statutes (1975), provides in part:

In Re Polygraphex Systems, Inc.

275 B.R. 408, 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68

United States Bankruptcy Court, M.D. Florida | Filed: Mar 25, 2002 | Docket: 1475958

Cited 4 times | Published

reporting and disposition of funds. See Fla.Stat. § 218.36 (governor may suspend officers for failure to

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Florida Attorney General Reports | Filed: Jan 10, 1997 | Docket: 3255709

Published

accounted for in the same manner as provided in section 218.36, Florida Statutes. Any such money may be used

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Florida Attorney General Reports | Filed: Apr 22, 1993 | Docket: 3258913

Published

as to the fees each has paid to the office. Section 218.36(2), F.S., in pertinent part, states: On or

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Florida Attorney General Reports | Filed: Jul 18, 1978 | Docket: 3255982

Published

balance as of the close of the fiscal year.' Section 218.36(1), F. S. See also s. 116.03, F. S. All officers

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Florida Attorney General Reports | Filed: Aug 19, 1976 | Docket: 3257088

Published

Ch. 218, F. S.), nor by Ch. 145, F. S. 1973. Section 218.36(2), F. S., provides, in pertinent part: Whenever

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Florida Attorney General Reports | Filed: Aug 10, 1976 | Docket: 3258666

Published

funds from which payment was originally made. Section 218.36, F. S., of the Uniform Local Government Financial

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Florida Attorney General Reports | Filed: May 6, 1976 | Docket: 3255703

Published

to which he is entitled under Ch. 145, F. S. Section 218.36(1) and (2), F. S. As to whether a county charter

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Florida Attorney General Reports | Filed: Dec 4, 1975 | Docket: 3257999

Published

balance as of the close of the fiscal year." Section 218.36(1). All money in excess of the sum to which

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Florida Attorney General Reports | Filed: Aug 28, 1975 | Docket: 3255352

Published

entitled under the provisions of chapter 145." Section 218.36, F.S. It was against this factual background

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Florida Attorney General Reports | Filed: Feb 8, 1974 | Docket: 3257217

Published

reinstate s. 145.12 in its entirety? SUMMARY: Section 218.36, F.S., as created by Ch. 73-349, Laws of Florida