CopyPublished | Florida 2nd District Court of Appeal
...to agree,
for example, as to whether the various agreements Pinellas County entered into
regarding the Property constitute leases.
-5-
that counties shall be authorized by law to levy ad valorem taxes); § 125.016, Fla....
...This fact is fatal to the Pasco County
Property Appraiser's case.
Counties are authorized by the Florida Constitution and statutory law to
assess and impose ad valorem taxes on property within their boundaries. See art. VII,
§ 9, Fla. Const.; §§
125.016,
192.011, Fla....
CopyPublished | Florida 2nd District Court of Appeal
...to agree,
for example, as to whether the various agreements Pinellas County entered into
regarding the Property constitute leases.
-5-
that counties shall be authorized by law to levy ad valorem taxes); § 125.016, Fla....
...This fact is fatal to the Pasco County
Property Appraiser's case.
Counties are authorized by the Florida Constitution and statutory law to
assess and impose ad valorem taxes on property within their boundaries. See art. VII,
§ 9, Fla. Const.; §§
125.016,
192.011, Fla....
CopyPublished | Supreme Court of Florida
...reversed in a decision authored by Judge Atkinson. The district
court noted that each county has statutory and constitutional
authority to assess ad valorem taxes on “all property in the county.”
Joiner,
279 So. 3d at 864 (citing art. VII, § 9, Fla. Const.; §
125.016,
Fla....
...We look to these common-law principles because, although
counties do not have the same sovereignty as the State, they have
been granted significant governmental authority within their
respective spheres. Counties have the power to tax, §
125.01(1)(r),
Fla. Stat. (2014); §
125.016, Fla....
...the first instance, the extent to which each county may assert the
State’s sovereign immunity from taxation. This reconciles each
- 15 -
county’s power to levy an ad valorem tax “upon all property in the
county,” see § 125.016, Fla....
...lature to pass laws
securing a “just valuation of all property for ad valorem taxation”;
article VII, section 9(a), which requires the Legislature to authorize
- 26 -
counties to levy ad valorem taxes; and section 125.016, Florida
Statutes (2014), which empowers counties to levy an ad valorem tax
“upon all property in the county.” But the common law immunity
rule requires us to ask: is there an implicit exception to these
general grants of taxi...
