25 chapters · 1,176 sections in this title.
Fla. Stat. § 196.001 Property subject to taxation
0.5K chars
Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law:(1) All real and personal property in this state and all personal property belonging to persons residing in this state; and(2) All leasehold interests in pro…
Fla. Stat. § 196.002 Legislative intent
0.3K chars
For the purposes of assessment roll recordkeeping and reporting, the exemptions authorized by each provision of this chapter shall be reported separately for each category of exemption in each such provision, both as to total value exempted and as to the number of exemptions gran…
Fla. Stat. § 196.011 Annual application required for exemption
17.9K chars
(1)(a) Except as provided in s. 196.081(1)(b), every person or organization who, on January 1, has the legal title to real or personal property, except inventory, which is entitled by law to exemption from taxation as a result of its ownership and use shall, on or before March 1 …
Fla. Stat. § 196.012 Definitions
14.7K chars
For the purpose of this chapter, the following terms are defined as follows, except where the context clearly indicates otherwise:(1) “Exempt use of property” or “use of property for exempt purposes” means predominant or exclusive use of property owned by an exempt entity for edu…