243.33

Tax exemption.

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243.33 Tax exemption.—The exercise of the powers granted by this part will be in all respects for the benefit of the people of this state, for the increase of their commerce, welfare and prosperity, and for the improvement of their health and living conditions, and as the operation and maintenance of a project by the authority or its agent will constitute the performance of an essential public function, neither the authority nor its agent shall be required to pay any taxes or assessments upon or in respect of a project or any property acquired or used by the authority or its agents under the provisions of this part or upon the income therefrom, and any bonds issued under the provisions of this part, their transfer, and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation of every kind by the state, the county and by the municipalities and other political subdivisions in the state. The exemption granted by this section shall not be applicable to any tax imposed by chapter 220 on interest, income or profits on debt obligations owned by corporations.

History.—s. 16, ch. 69-345; s. 7, ch. 73-327.

Notes of Decisions

Cited in 2 cases, 1988–1997 · leading case: LEON CO. EDUC. AUTH. v. Hartsfield

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LEON CO. EDUC. AUTH. v. Hartsfield (1997) fla · cites it 2× “" Because the Authority is using the project for the purposes authorized by chapter 243, part II, it argues that the project is entitled to a tax exemption under section 243.33, which reads as follows: 243.”

Miami-Dade Community College Foundation, Inc. v. Metropolitan Dade County (1988) flacirct · cites it 5× “First, section 243.33, Florida Statutes (1985), exempts an “agent” of the Higher Educational Facilities Authority (the “Authority”) from paying taxes on property acquired pursuant to Chapter 243, the Higher Educational Facilities Law.”

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