Florida Statute 423.2 - Full Text and Legal Analysis

The 2024 Florida Statutes (including 2025 Special Session C)

Title XXX
SOCIAL WELFARE

Chapter 423
TAX EXEMPTION OF HOUSING AUTHORITIES

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F.S. 423.02

423.02 Housing projects exempted from taxes and assessments; payments in lieu thereof.—The housing projects, including all property of housing authorities used for or in connection therewith or appurtenant thereto, of housing authorities shall be exempt from all taxes and special assessments of the state or any city, town, county, or political subdivision of the state, provided, however, that in lieu of such taxes or special assessments a housing authority may agree to make payments to any city, town, county or political subdivision of the state for services, improvements or facilities furnished by such city, town, county or political subdivision for the benefit of a housing project owned by the housing authority, but in no event shall such payments exceed the estimated cost to such city, town, county or political subdivision of the services, improvements or facilities to be so furnished.

History.—s. 2, ch. 17983, 1937; CGL 1940 Supp. 7100(3-yy).

F.S. 423.02 on Google Scholar

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Amendments to 423.02

Annotations, Discussions, Cases:

Cases Citing Statute 423.02

Total Results: 4

Green v. Panama City Housing Authority

115 So. 2d 560

Supreme Court of Florida | Filed: Nov 13, 1959 | Docket: 60193608

Cited 1 times | Published

legislature intended, by using similar language in § 423.-02, to preclude the levy of excise taxes upon public

Ago

Florida Attorney General Reports | Filed: May 5, 1981 | Docket: 3258317

Published

Your question is answered in the negative. Section 423.02, F.S., exempts the housing projects of housing

Ago

Florida Attorney General Reports | Filed: Oct 23, 1978 | Docket: 3255758

Published

exempt from taxation. (Emphasis supplied.) Section 423.02, F. S., provides: The housing projects

Green v. Panama City Housing Authority

110 So. 2d 490, 1959 Fla. App. LEXIS 3180

District Court of Appeal of Florida | Filed: Feb 24, 1959 | Docket: 60192141

Published

Judge (dissenting). I am persuaded that F.S. Section 423.02, F.S.A. does not exempt Housing Authorities