|
|
The 2025 Florida Statutes
|
|
|
|
|
F.S. 718.120718.120 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.
| |
Annotations, Discussions, Cases:
Cases Citing Statute 718.120
Total Results: 11
204 B.R. 235, 37 Collier Bankr. Cas. 2d 636, 10 Fla. L. Weekly Fed. B 196, 1996 Bankr. LEXIS 1727, 1996 WL 765300
United States Bankruptcy Court, N.D. Florida | Filed: Nov 14, 1996 | Docket: 1439898
Cited 11 times | Published
property in accordance with Florida Statutes § 718.120, which requires the taxes to be assessed against
482 So. 2d 428, 11 Fla. L. Weekly 64
District Court of Appeal of Florida | Filed: Dec 26, 1985 | Docket: 1769361
Cited 6 times | Published
and special assessments as a single parcel." § 718.120(1), Fla. Stat. (1981).
The existing statutes did
District Court of Appeal of Florida | Filed: Oct 30, 2017 | Docket: 6182926
Published
ad valorem taxation as real estate because section 718.120(1)
mandates “that the land interest is not
Florida Attorney General Reports | Filed: Jul 6, 2009 | Docket: 3258017
Published
prorated among all condominium owners pursuant to section 718.120, Florida Statutes?
In sum:
Assessment for
931 So. 2d 218, 2006 Fla. App. LEXIS 9692, 31 Fla. L. Weekly Fed. D 1634
District Court of Appeal of Florida | Filed: Jun 14, 2006 | Docket: 64845396
Published
taxed as real property would be violative of § 718.120, Florida Statutes .... There is no reason to treat
Florida Attorney General Reports | Filed: Jun 25, 2004 | Docket: 3256414
Published
element characteristic for assessment purposes.
Section 718.120, Florida Statutes, prescribes the manner in
871 So. 2d 961, 2004 Fla. App. LEXIS 4335, 2004 WL 689285
District Court of Appeal of Florida | Filed: Apr 2, 2004 | Docket: 1709464
Published
provided for assessment of timeshare estates in section 718.120, Florida Statutes, which is entitled "Separate
Florida Attorney General Reports | Filed: Mar 8, 1999 | Docket: 3255344
Published
ownership and disposition of common elements.15
Section 718.120(1), Florida Statutes, provides:
"Ad valorem
639 So. 2d 1026, 1994 Fla. App. LEXIS 6670, 1994 WL 316665
District Court of Appeal of Florida | Filed: Jul 6, 1994 | Docket: 64749694
Published
AFFIRMED. See § 718.106(1), Fla.Stat. (1991); § 718.120(1), Fla.Stat. (1991).
GLICKSTEIN, WARNER and POLEN
512 So. 2d 1003, 12 Fla. L. Weekly 2059, 1987 Fla. App. LEXIS 10005
District Court of Appeal of Florida | Filed: Aug 21, 1987 | Docket: 64629589
Published
concluded that his assessment was governed by section 718.120, Florida Statutes (1981), which concerns assessment
442 So. 2d 423, 1983 Fla. App. LEXIS 25264
District Court of Appeal of Florida | Filed: Dec 21, 1983 | Docket: 64601556
Published
respective units in the condominium pursuant to section 718.-120(1), Florida Statutes (1981) which provides:
