Florida Statutes
Fla. Stat. § 320.17 (2025)
Classification of vehicles and mobile homes and assessment of license tax by department.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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320.17 Classification of vehicles and mobile homes and assessment of license tax by department.—The department may, in accordance with the provisions of this chapter, determine the classification of, and the amount of license tax due on, any motor vehicle or mobile home required to be registered under the laws of this state and may, in accordance with the provisions of this chapter, fix, determine, and assess the amount of license tax and fees to be paid for registration or renewal of registration. A determination of the department, when certified in writing, is prima facie evidence of the validity, regularity, and propriety thereof and of the liability of the vehicle involved therein to the classification and tax so determined, fixed, and assessed. No such determination when made by the department may be disregarded or set aside in any court, except when clearly shown to be unwarranted in law or in fact.
History.—s. 6, ch. 7275, 1917; s. 1, ch. 7737, 1918; RGS 1011; s. 5, ch. 8410, 1921; s. 3, ch. 10182, 1925; CGL 1285; s. 3, ch. 15625, 1931; s. 3, ch. 16085, 1933; s. 6, ch. 65-190; ss. 24, 35, ch. 69-106; s. 41, ch. 83-318.
Notes of Decisions
Cited in 3
cases, 1966–1972 · leading case: Mahorner v. Livingston, 26 Fla. Supp. 196 (Fla. Cir. Ct., Leon Cty. 1966).
Mahorner v. Livingston, 26 Fla. Supp. 196 (Fla. Cir. Ct., Leon Cty. 1966). “§320.17, Florida Statutes 1965, which in almost identical form has been in effect for some forty years, is set forth below — Classification and assessment by director.”
Livingston v. Mahorner, 201 So. 2d 77 (Fla. 1967). “That part of the decree dealing with the power of the Director of the Department of Motor Vehicles under Section 320.17, Florida Statutes, F.S.A., should not be disturbed.”
State v. Howell, 36 Fla. Supp. 190 (Fla. Cir. Ct., Miami-Dade Cty. 1972). “The authority of the director of the department of highway safety and motor vehicles to deny such applications is set forth in §§320.17 and 320.18, Florida Statutes. It is clear that no facts exist to support such denial.”
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