Florida Statutes

Fla. Stat. § 423.02 (2025)

Housing projects exempted from taxes and assessments; payments in lieu thereof.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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).

Notes of Decisions

Cited in 2 cases, 1959–1986 · leading case: Green v. Panama City Hous. Auth., 110 So. 2d 490 (Fla. 1st DCA 1959).

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Green v. Panama City Hous. Auth., 110 So. 2d 490 (Fla. 1st DCA 1959). · cites it 4× “…, 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.”

Boca Raton Hous. Auth. v. Carousel Dev., Inc., 482 So. 2d 543 (Fla. 4th DCA 1986). “23, 1955)); and, (8) is exempt from taxation and special assessments by the state and city as against its housing projects (§ 423.02). On these facts we easily conclude that the Authority is a governmental entity entitled to the home venue privilege.”

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