Florida Statute 718.120 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XL
REAL AND PERSONAL PROPERTY

Chapter 718
CONDOMINIUMS

View Entire Chapter

F.S. 718.120

718.120 Separate taxation of condominium parcels; survival of declaration after tax sale; assessment of timeshare estates.—

(1) Ad valorem taxes, benefit taxes, and special assessments by taxing authorities shall be assessed against the condominium parcels and not upon the condominium property as a whole. No ad valorem tax, benefit tax, or special assessment, including those made by special districts, drainage districts, or water management districts, may be separately assessed against recreational facilities or other common elements if such facilities or common elements are owned by the condominium association or are owned jointly by the owners of the condominium parcels. Each condominium parcel shall be separately assessed for ad valorem taxes and special assessments as a single parcel. The taxes and special assessments levied against each condominium parcel shall constitute a lien only upon the condominium parcel assessed and upon no other portion of the condominium property.

(2) All provisions of a declaration relating to a condominium parcel which has been sold for taxes or special assessments survive and are enforceable after the issuance of a tax deed or master’s deed, upon foreclosure of an assessment, a certificate or lien, a tax deed, tax certificate, or tax lien, to the same extent that they would be enforceable against a voluntary grantee of the title immediately prior to the delivery of the tax deed, master’s deed, or clerk’s certificate of title as provided in s. 197.573.

(3) Condominium property divided into fee timeshare real property shall be assessed for purposes of ad valorem taxes and special assessments as provided in s. 192.037.

History.—s. 1, ch. 76-222; s. 58, ch. 82-226; s. 1, ch. 84-261; s. 217, ch. 85-342; s. 4, ch. 91-116.

F.S. 718.120 on Google Scholar

F.S. 718.120 on Casetext

Amendments to 718.120

Arrestable Offenses / Crimes under Fla. Stat. 718.120

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 718.120.

Annotations, Discussions, Cases:

Cases Citing Statute 718.120

Total Results: 17

Jahangiri v. 1830 North Bayshore

Court: District Court of Appeal of Florida | Date Filed: 2018-08-08

Citation: 253 So. 3d 699

Snippet: App.1971); Salem Lodge v. Smith, 94 W.Va. 718, 120 S.E. 895 (1924); Batavian Nat’l. Bank v

Central Carillon Beach Condo. Assoc., Inc. v. Garcia

Court: District Court of Appeal of Florida | Date Filed: 2018-03-21

Citation: 245 So. 3d 869

Snippet: are not separately assessed. §§ 193.023(5), and 718.120(1), Fla. Stat. (2016). Each residential unit owner’s

BEACH CLUB TOWERS HOMEOWNERS ASSOCIATION, INC. v. CHRIS JONES, Property Appraiser for Escambia County, Florida JANET HOLLEY, Tax Collector for Escambia County, Florida

Court: District Court of Appeal of Florida | Date Filed: 2017-10-30

Snippet: valorem taxation as real estate because section 718.120(1) mandates “that the land interest is not to

Calypso Developers I, LLC v. Pelican Properties of South Walton, LLC

Court: District Court of Appeal of Florida | Date Filed: 2013-03-28

Citation: 109 So. 3d 1214, 2013 WL 1235890, 2013 Fla. App. LEXIS 5080

Snippet: separately from other units. See §§ 718.103(12), 718.120(1), Fla. Stat. (2006). Moreover, every condominium

Ago

Court: Florida Attorney General Reports | Date Filed: 2009-07-06

Snippet: among all condominium owners pursuant to section 718.120, Florida Statutes? In sum: Assessment for taxation

Burklow & Associates, Inc. v. Brown

Court: District Court of Appeal of Florida | Date Filed: 2006-06-14

Citation: 931 So. 2d 218, 2006 Fla. App. LEXIS 9692

Snippet: taxed as real property would be violative of § 718.120, Florida Statutes .... There is no reason to treat

Ago

Court: Florida Attorney General Reports | Date Filed: 2004-06-25

Snippet: characteristic for assessment purposes. Section 718.120, Florida Statutes, prescribes the manner in which

Gilreath v. Westgate Daytona, Ltd.

Court: District Court of Appeal of Florida | Date Filed: 2004-04-02

Citation: 871 So. 2d 961, 2004 Fla. App. LEXIS 4335, 2004 WL 689285

Snippet: for assessment of timeshare estates in section 718.120, Florida Statutes, which is entitled "Separate

Ago

Court: Florida Attorney General Reports | Date Filed: 1999-03-08

Snippet: and disposition of common elements.15 Section 718.120(1), Florida Statutes, provides: "Ad valorem taxes

Shapiro v. Herndon

Court: District Court of Appeal of Florida | Date Filed: 1994-07-06

Citation: 639 So. 2d 1026, 1994 Fla. App. LEXIS 6670, 1994 WL 316665

Snippet: AFFIRMED. See § 718.106(1), Fla.Stat. (1991); § 718.120(1), Fla.Stat. (1991). GLICKSTEIN, WARNER and POLEN

Carpon National, Inc. v. Samari Lake Community Ass'n

Court: District Court of Appeal of Florida | Date Filed: 1992-12-29

Citation: 611 So. 2d 1292, 1992 Fla. App. LEXIS 13635

Snippet: Association failed to pay the taxes due, void also. §§ 718.120, 718.-103(7), (12), Fla.Stat. (1991); Lake Worth

Schultz v. Lurie

Court: District Court of Appeal of Florida | Date Filed: 1987-08-21

Citation: 512 So. 2d 1003, 12 Fla. L. Weekly 2059, 1987 Fla. App. LEXIS 10005

Snippet: concluded that his assessment was governed by section 718.120, Florida Statutes (1981), which concerns assessment

Hausman v. VTSI, INC.

Court: District Court of Appeal of Florida | Date Filed: 1985-12-26

Citation: 482 So. 2d 428, 11 Fla. L. Weekly 64

Snippet: and special assessments as a single parcel." § 718.120(1), Fla. Stat. (1981). The existing statutes did

Aquarius Condominium Ass'n v. Markham

Court: District Court of Appeal of Florida | Date Filed: 1983-12-21

Citation: 442 So. 2d 423, 1983 Fla. App. LEXIS 25264

Snippet: respective units in the condominium pursuant to section 718.-120(1), Florida Statutes (1981) which provides: Ad

Edgewater Enterprises, Inc. v. Holler

Court: District Court of Appeal of Florida | Date Filed: 1982-12-29

Citation: 426 So. 2d 980, 1982 Fla. App. LEXIS 22050

Snippet: Civ.App. 1971); Salem Lodge v. Smith, 94 W. Va. 718, 120 S.E. 895 (1924); Batavian Nat'l. Bank v. S & H

Ago

Court: Florida Attorney General Reports | Date Filed: 1980-07-14

Snippet: subject to separate ad valorem taxation (see s. 718.120), and the owner or titleholder, if otherwise qualified

Camichos v. Diana Stores Corporation

Court: Supreme Court of Florida | Date Filed: 1946-04-30

Citation: 25 So. 2d 864, 157 Fla. 349, 1946 Fla. LEXIS 745

Snippet: Salem Lodge No. 70 K. of P. v. Smith, 94 W. Va. 718, 120 S.E. 895; Streit v. Fay, 130 Ill. 319, 82 N.E