Syfert Injury Law Firm

Your Trusted Partner in Personal Injury & Workers' Compensation

Call Now: 904-383-7448
Florida Statute 616.260 - Full Text and Legal Analysis
Florida Statute 616.260 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 616.260 Case Law from Google Scholar Google Search for Amendments to 616.260

The 2025 Florida Statutes

Title XXXVI
BUSINESS ORGANIZATIONS
Chapter 616
PUBLIC FAIRS AND EXPOSITIONS
View Entire Chapter
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.

F.S. 616.260 on Google Scholar

F.S. 616.260 on CourtListener

Amendments to 616.260


Annotations, Discussions, Cases:

Cases Citing Statute 616.260

Total Results: 3

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

256 So. 3d 875

District Court of Appeal of Florida | Filed: Sep 5, 2018 | Docket: 7804259

Published

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

Turner v. FLORIDA STATE FAIR AUTHORITY

974 So. 2d 470, 2008 WL 199866

District Court of Appeal of Florida | Filed: Jan 25, 2008 | Docket: 2533096

Published

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

Ago

Florida Attorney General Reports | Filed: Mar 3, 1995 | Docket: 3255423

Published

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