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Florida Statute 423 | Lawyer Caselaw & Research
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F.S. 423 Case Law from Google Scholar Google Search for Amendments to 423

The 2024 Florida Statutes

Title XXX
SOCIAL WELFARE
Chapter 423
TAX EXEMPTION OF HOUSING AUTHORITIES
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CHAPTER 423
CHAPTER 423
TAX EXEMPTION OF HOUSING AUTHORITIES
423.001 State role in housing and urban development.
423.01 Finding and declaration of property of tax exemption for housing authorities.
423.02 Housing projects exempted from taxes and assessments; payments in lieu thereof.
423.03 Housing debentures exempted from taxation.
423.001 State role in housing and urban development.The role of state government required by part I of chapter 421 (Housing Authorities Law), chapter 422 (Housing Cooperation Law), and chapter 423 (Tax Exemption of Housing Authorities) is the responsibility of the Department of Commerce; and the department is the agency of state government responsible for the state’s role in housing and urban development.
History.s. 18, ch. 69-106; s. 52, ch. 81-167; s. 55, ch. 83-55; s. 9, ch. 2000-342; s. 341, ch. 2011-142; s. 167, ch. 2024-6.
423.01 Finding and declaration of property of tax exemption for housing authorities.It has been found and declared in the Housing Authorities Law and the Housing Cooperation Law that:
(1) There exist in the state housing conditions which constitute a menace to the health, safety, morals and welfare of the residents of the state;
(2) These conditions necessitate excessive and disproportionate expenditures of public funds for crime prevention and punishment, public health, welfare and safety, fire and accident prevention, and other public services and facilities;
(3) The public interest requires the remedying of these conditions by the creation of housing authorities to undertake projects for slum clearance and for providing safe and sanitary dwelling accommodations for persons who lack sufficient income to enable them to live in decent, safe and sanitary dwellings without overcrowding; and
(4) Such housing projects, including all property of a housing authority used for or in connection therewith or appurtenant thereto, are exclusively for public uses and municipal purposes and not for profit, and are governmental functions of state concern. As a matter of legislative determination, it is found and declared that the property and debentures of a housing authority are of such character as may be exempt from taxation.
History.s. 1, ch. 17983, 1937; CGL 1940 Supp. 7100(3-xx).
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).
423.03 Housing debentures exempted from taxation.The debentures of a housing authority, together with interest thereon and income therefrom, shall be exempt from all taxes. 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. 3, ch. 17983, 1937; CGL 1940 Supp. 7100(3-zz); s. 15, ch. 73-327.

F.S. 423 on Google Scholar

F.S. 423 on Casetext

Amendments to 423


Arrestable Offenses / Crimes under Fla. Stat. 423
Level: Degree
Misdemeanor/Felony: First/Second/Third

S497.423 3 - FRAUD - RENUMBERED SEE 497.159(4) REC#5987 - F: T



Annotations, Discussions, Cases:

Cases Citing Statute 423

Total Results: 20

Robert Craft v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2024-12-19

Snippet: 760, 770 (Fla. 2017) (citing Francois v. State, 423 So. 2d 357, 359 (Fla. 1982)). “[T]he defendant must

The State of Florida v. Edelberto Lainez

Court: District Court of Appeal of Florida | Date Filed: 2024-12-18

Snippet: the lawyer is present[.]”); Michigan v. Mosley, 423 U.S. 96, 104 (1975) (stating “that the admissibility

Universal Property & Casualty Insurance Company v. True Builders A/A/O David Joiner and Melaney Joiner

Court: District Court of Appeal of Florida | Date Filed: 2024-12-13

Snippet: work); Fewox v. McMerit Constr. Co., 556 So. 2d 419, 423–25 (Fla. 2d DCA 1989) (holding that under section

Shands Jacksonville Medical Center, Inc., and University of Florida Board of Trustees

Court: District Court of Appeal of Florida | Date Filed: 2024-12-11

Snippet: nature.”); Broward Cnty. v. La Rosa, 505 So. 2d 422, 423 (Fla. 1987) (noting that the Legislature cannot authorize

Progressive Select Insurance Company v. Lloyd's of Shelton Auto Glass, L L C, A/A/O Bruce Farlow

Court: District Court of Appeal of Florida | Date Filed: 2024-12-11

Snippet: dissenting in part) (quoting Cirelli v. Ent, 885 So. 2d 423, 427 (Fla. 5th DCA 2004) (concluding that a statement

Shands Jacksonville Medical Center, Inc., and University of Florida Board of Trustees

Court: District Court of Appeal of Florida | Date Filed: 2024-12-11

Snippet: nature.”); Broward Cnty. v. La Rosa, 505 So. 2d 422, 423 (Fla. 1987) (noting that the Legislature cannot authorize

Oracle America, Inc. v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2024-12-04

Snippet: cf. also TransUnion LLC v. Ramirez, 594 U.S. 413, 423 (2021) (“To demonstrate their personal stake [in

Oracle America, Inc. v. Florida Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2024-12-04

Snippet: cf. also TransUnion LLC v. Ramirez, 594 U.S. 413, 423 (2021) (“To demonstrate their personal stake [in

Oracle America, Inc. v. Florida Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2024-12-04

Snippet: cf. also TransUnion LLC v. Ramirez, 594 U.S. 413, 423 (2021) (“To demonstrate their personal stake [in

Andwele R. Williams v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-12-04

Snippet: charge. Thompson v. State, 66 Fla. 206, 63 So. 423 (1913). There are two lines of authority

WALKER, HESS v. BANKERS LIFE AND CASUALTY COMPANY

Court: District Court of Appeal of Florida | Date Filed: 2024-12-04

Snippet: 2022); cf. Scalia & Garner, supra, at 419, 423. "Limit" means "[t]o confine or restrict

Gessner v. Southern Company and Gulf Power Company

Court: District Court of Appeal of Florida | Date Filed: 2024-11-20

Snippet: (quoting Arrow Air, Inc. v. Walsh, 645 So.2d 422, 423 (Fla.1994)); see also Golf Channel v. Jenkins

United Cab of Broward, LLC and Ernsault Maurice v. Nathalia Muller

Court: District Court of Appeal of Florida | Date Filed: 2024-11-13

Snippet: 4th DCA 2015) (citing D.A. v. State, 11 So. 3d 423, 423 (Fla. 4th DCA 2009)). We review a trial court’s

Blue Condominium Association, Inc. v. Blue Grouper Ventures, LLC

Court: District Court of Appeal of Florida | Date Filed: 2024-10-30

Snippet: granted.” Ladner v. Plaza Del Prado Condo. Ass’n, 423 So. 2d 927, 929 (Fla. 3d DCA 1982) (footnote omitted)

Carissa Parker v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-10-30

Snippet: 800(b)(2) motion. See Jackson v. State, 191 So. 3d 423 (Fla. 2016); Nezi v. State, 119 So. 3d 517 (Fla.

Leo L. Boatman v. State of Florida

Court: Supreme Court of Florida | Date Filed: 2024-10-17

Snippet: impartiality.” Wainwright v. Witt, 469 U.S. 412, 423 (1985) (citing Reynolds v. United States, 98 U.S

Larry Darnell Young v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-09-25

Snippet: as private messages.”); United States v. Chavez, 423 F. Supp. 3d 194, 205 (W.D.N.C. 2019) (“Defendant

Christopher T. Knott v. Tracey L. Knott

Court: District Court of Appeal of Florida | Date Filed: 2024-09-06

Snippet: averaged, for the three years preceding trial, $423,161. However, the uncontroverted evidence was such

Roman v. Sos

Court: District Court of Appeal of Florida | Date Filed: 2024-09-06

Snippet: (5th ed. 2022); cf. Reading Law, supra, at 419, 423. Necessary means "[n]eeded or required,"

Timothy F. Byrne v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-08-27

Snippet: _________ Case No. 5D2024-0423 LT Case No. 2023-CF-003438-A