Florida/Georgia Personal Injury & Workers Compensation

...ic Housing Authorities, provides : “As a matter of legislative determination, it is hereby found and declared that the property and debentures of a housing authority are of such character as may be exempt from taxation.” The next section (i. e., 423.02) goes on to provide: “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 stat...

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

Mr. Stephen G. Beneke Attorney, Pinellas County Housing Authority QUESTION: Is a housing authority, pursuant to s. 423.02 , F.S., exempt from Florida gasoline taxes authorized to be imposed under the provisions of ch. 206 , F.S.? SUMMARY: A public housing authority created or established under the provisions of ch. 421 , F.S., is not by the terms of s. 423.02 , F.S., exempt from or entitled to a refund of any part of the motor fuel tax levied by the state under ch. 206 , F.S., and the Department of Revenue is not authorized by law to make any refunds of the state tax to such housing authorities. Your question is answered in the negative. Section 423.02 , F.S., exempts the housing projects of housing authorities from all taxes and special assessments of the state....

...206 , F.S., does not operate to impose any excise or license tax upon the public housing authorities created or established under ch. 421 , F.S., as consumers or otherwise. No tax having been levied upon such housing authorities, there is not anything that the exemption provided for in s. 423.02 , F.S., may operate on....

...Fla.1955, 78 So.2d 858 . . F.S. | 212.05, F.S.A. . F.S. §§ 421.02 and 421.09, F.S.A.; State ex rel. Harper v. McDavid, 145 Fla. 605 , 200 So. 100 , 133 A.L.R.. 360. . See note 11; State ex rel. Grubstein v. Campbell, 146 Fla. 532 , 1 So.2d 483 . . F.S. § 423.02, F.S.A.