Florida Statute 616.260 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XXXVI
BUSINESS ORGANIZATIONS

Chapter 616
PUBLIC FAIRS AND EXPOSITIONS

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F.S. 616.260

616.260 Tax exemption of authority.—It is hereby found and determined that all of the projects authorized by this part constitute essential governmental purposes, and all of the properties, revenues, moneys, and other assets owned and used in the operation of those projects shall be exempt from all taxation, including special assessments, by the state or by any county, municipality, political subdivision, agency, or instrumentality thereof. However, nothing in this section shall grant any person other than the authority an exemption from the tax imposed in chapter 220, and if property of the authority is leased, the property shall be exempt from ad valorem taxation only if the use by the lessee qualifies the property for exemption under s. 196.199. 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. The property of the authority shall be subject to the provisions of s. 196.199.

History.—s. 12, ch. 74-322; s. 2, ch. 81-318; ss. 25, 26, ch. 83-239; ss. 35, 44, ch. 93-168; s. 23, ch. 99-391.

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Amendments to 616.260

Arrestable Offenses / Crimes under Fla. Stat. 616.260

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 616.260.

Annotations, Discussions, Cases:

Cases Citing Statute 616.260

Total Results: 4

SOUTH FLORIDA FAIR AND PALM BEACH COUNTY EXPOSITIONS, INC v. WIDLEY JOSEPH

Court: District Court of Appeal of Florida | Date Filed: 2018-09-05

Citation: 256 So. 3d 875

Snippet: “constitute essential governmental purposes.” § 616.260, Fla. Stat. The Florida State Fair is an entity

Turner v. FLORIDA STATE FAIR AUTHORITY

Court: District Court of Appeal of Florida | Date Filed: 2008-01-25

Citation: 974 So. 2d 470, 2008 WL 199866

Snippet: the Appraiser directs our attention to section 616.260, Florida Statutes, which addresses the subject

Ago

Court: Florida Attorney General Reports | Date Filed: 1995-03-03

Snippet: its relationship with the department. Section 616.260, Florida Statutes, states that the projects of

Ago

Court: Florida Attorney General Reports | Date Filed: 1983-03-29

Snippet: charges for the use of the buildings or grounds, s 616.260, F.S., and the Authority is subject to annual auditing