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Florida Statute 315.11 | Lawyer Caselaw & Research
F.S. 315.11 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 315.11

The 2023 Florida Statutes (including Special Session C)

Title XXII
PORTS AND HARBORS
Chapter 315
PORT FACILITIES FINANCING
View Entire Chapter
F.S. 315.11
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.

F.S. 315.11 on Google Scholar

F.S. 315.11 on Casetext

Amendments to 315.11


Arrestable Offenses / Crimes under Fla. Stat. 315.11
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 315.11.



Annotations, Discussions, Cases:

Cases from cite.case.law:

CANAVERAL PORT AUTHORITY, v. DEPARTMENT OF REVENUE,, 690 So. 2d 1226 (Fla. 1996)

. . . was a political subdivision, or in the alternative, it was exempt from taxation pursuant to section 315.11 . . . Section 315.11, which was passed in 1959, provides a statutory exemption from various state and local . . . Respondent contends that sections 196.001 and 196.199, Florida Statutes (1991), supersede section 315.11 . . . We therefore construe section 315.11 in conjunction with sections 196.001, 196.199(2), and 196.199(4) . . . , and hold that section 315.11 provides an exemption only when port authority property is being used . . .

FLORIDA DEPARTMENT OF REVENUE, v. CANAVERAL PORT AUTHORITY,, 642 So. 2d 1097 (Fla. Dist. Ct. App. 1994)

. . . Alternatively, CPA contended that it was exempt from taxation under section 315.11, Florida Statutes . . . No case was found that interprets the scope of the exemption afforded by section 315.11 or the effect . . . of enactment of section 196.199 on section 315.11. . . . Section 315.11 even speaks of “public property” “used for public purposes.” . . . Section 315.11 was enacted in 1959 and was last amended in 1973. . . . .

DEPARTMENT OF REVENUE, v. FIRST UNION NATIONAL BANK OF FLORIDA,, 513 So. 2d 114 (Fla. 1987)

. . . created the franchise tax, to wit: Sections 125.019, 159.15, 159.31, 159.50, 183.14, 215.76, 243.33, 315.11 . . .

HARRINGTON COMPANY, INC. v. TAMPA PORT AUTHORITY,, 358 So. 2d 168 (Fla. 1978)

. . . For example, see §§ 310.001, 315.11, and 315.16, Fla.Stat. (1975). . See, e. g., Husband v. . . .

SUN LIFE ASSURANCE COMPANY OF CANADA, a v. HOY R., 174 F. Supp. 859 (E.D. Ill. 1959)

. . . Code of Federal Regulations, 1949, Title 31, § 315.11. . . .

H. SILVERMAN H. v. E. A. McGINNES,, 259 F.2d 731 (3d Cir. 1958)

. . . 5 * * ♦ “§ 315.11 Not transferable. . . . proceedings or current at the time the bond is received, whichever is smaller.” 31 C.F.R. §§ 315.2, 315.11 . . .

UNITED STATES v. STOCK YARDS BANK OF LOUISVILLE, KENTUCKY,, 231 F.2d 628 (6th Cir. 1956)

. . . The bonds could not be hypothecated. 31 Code Eed.Reg., § 315.11. . . .

In SMULYAN, 98 F. Supp. 618 (M.D. Pa. 1951)

. . . Mowry, 1918, 262 Pa. 381, 105 A. 505. . “31 C.F.R.0 315.11” — “* * * A savings bond may not be hypothecated . . .