Florida Statutes

Fla. Stat. § 315.11 (2025)

Exemption from taxation.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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315.11 Exemption from taxation.—As adequate port facilities are essential for the welfare of the inhabitants and the industrial and commercial development of the area within or served by the unit, and as the exercise of the powers conferred by this law to effect such purposes constitutes the performance of proper public and governmental functions, and as such port facilities constitute public property and are used for public purposes, the unit shall not be required to pay any state, county, municipal or other taxes or assessments thereon, whether located within or without the territorial boundaries of the unit, or upon the income therefrom, and any bonds issued under the provisions of this law, their transfer and the income therefrom (including any profit made on the sale thereof) shall at all times be free from taxation within 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. 11, ch. 59-411; s. 8, ch. 73-327.

Notes of Decisions

Cited in 2 cases, 1994–1996 · leading case: Canaveral Port Auth. v. Dep't of Revenue, 690 So. 2d 1226 (Fla. 1996).

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Canaveral Port Auth. v. Dep't of Revenue, 690 So. 2d 1226 (Fla. 1996). · cites it 12× “CPA alleged that it was immune from taxation because it was a political subdivision, or in the alternative, it was exempt from taxation pursuant to section 315.11, Florida Statutes (1991). After a nonjury trial, the trial court found in accord with Sarasota-Manatee that CPA was…”

Dept. of Revenue v. Canaveral Port Auth., 642 So. 2d 1097 (Fla. 5th DCA 1994). · cites it 12× “Alternatively, CPA contended that it was exempt from taxation under section 315.11, Florida Statutes (1991). [4] After the non-jury trial, the court ruled that CPA was immune from taxation in that it was more in the nature of a county than a municipality.”

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