Florida Statute 153.76 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XI
COUNTY ORGANIZATION AND INTERGOVERNMENTAL RELATIONS

Chapter 153
WATER AND SEWER SYSTEMS

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153.76 Exemption from taxation.—As the exercise of the powers conferred by this law constitutes the performance of essential public functions and as any water system or sewer system or both constructed under the provisions of this law constitute public property used for public purposes such districts and all properties, revenues, or other assets thereof, and all bonds issued hereunder and the interest thereon, shall be exempt from all taxation by the state, or any political subdivision, agency or instrumentality thereof.

History.—s. 27, ch. 59-466.

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Cases Citing Statute 153.76

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Dept. of Revenue v. First Union Nat. Bk., 513 So. 2d 114 (Fla. 1987).

Cited 5 times | Published | Supreme Court of Florida | 12 Fla. L. Weekly 489, 1987 Fla. LEXIS 2717

...The banks are able to point to only two statutes which purport to favor state and local debt obligations that do not contain the traditional savings clause and which were not specifically repealed by section 10 of chapter 72-278. One of these is *120 section 153.76, Florida Statutes (1985), which provides for the favorable treatment of state and local debt obligations in connection with the issuance of water and sewer bonds authorized by sections 153.62 and 153.63, Florida Statutes (1985). However, because section 153.76 was enacted in 1959, it was rendered inapplicable to the franchise tax by the 1972 repeal of "other comparable statutes of tax exemption ......

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