CopyCited 5 times | Published | Florida 5th District Court of Appeal | 22 Fla. L. Weekly Fed. D 380
...Other portions of the Act indicate that the municipal portion of the project is tax exempt. For example, under the Act, a municipality may issue bonds (in accordance with chapter 159) to finance or refinance the cost of the power plant, as was done by the cities here. Section 159.15(1) specifically provides as follows: 159.15 Tax exemption and eligibility as investments. (1) It is hereby found and determined that all of the purposes for which revenue bonds are authorized to be issued by this part constitute essential governmental purposes, and all of the properti...
CopyAgo (Fla. Att'y Gen. 1988).
Published | Florida Attorney General Reports
...Are the rents charged by port authorities, hospital authorities, and housing authorities subject to sales tax under Ch. 212 , F.S., following the repeal by s. 5, Ch. 86-166, Laws of Florida, of the sales tax exemptions enumerated in ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 , and
159.708 , F.S.? 2....
...s are exempt because the local government's resolution to issue the bonds was passed at a time when Florida law provided an exemption of the rents from sales tax? SUMMARY 1. The specific exemptions from taxation contained in ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 , and
159.708 , F.S., have been superceded by s....
...ithout the necessity of expressly including such provisions. Thus, my answers to Questions One and Two would not be effected by express mention in a local government's resolution to issue bonds of the exemptions contained in ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 , or
159.708 , F.S....
...All laws granting tax exemptions, to the extent they may be inconsistent or in conflict with this chapter, including, but not limited to, the following designated laws, shall yield to and be superseded by the provisions of this subsection: ss.
125.019 ,
153.76 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 ,
159.708 ....
...This provision became effective July 1, 1987. 1 The language of the statute clearly repeals or supercedes the exemptions contained in the sections specifically enumerated. 2 Several of the specific exemptions set forth in s.
212.08 (13), F.S., supra, however, were amended in 1986. Sections
159.15 ,
159.50 , and
159.708 , F.S., were amended by Ch....
...Further, when two statutes relate to common things or have a related purpose, a construction of these provisions should be adopted which harmonizes and reconciles the statutory provisions so as to preserve the force and effect of each. 6 Under accepted rules of statutory construction, s.
212.08 (13), F.S., and ss.
159.15 ,
159.50 ,
159.708 , F.S., should be read together and harmonized. Thus, the statutory exemptions from the taxes imposed by Ch. 212 , F.S., were valid and viable until superceded on July 1, 1987, by s.
212.08 (13), F.S., supra. Therefore, as of July 1, 1987, ss.
125.019 , 154.2531,
159.15 ,
159.31 ,
159.50 , and
159.708 , F.S., no longer provided an exemption from taxation pursuant to Ch....
...authorities within the scope of the cited provisions are now subject to taxation pursuant to s.
212.031 , F.S. QUESTION TWO You ask whether imposing a sales tax on rents pledged to defray the cost of bonds issued pursuant to ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 ,
159.708 , F.S., would impair the constitutionally protected right to contract....
...QUESTION THREE The laws in force at the time of the making of a contract enter into and form a part of the contract as if they were expressly incorporated into it. 20 Thus, the exemptions from taxation for rents accruing to port authorities, hospital authorities, and housing authorities pursuant to ss.
125.019 ,
154.2331 ,
159.15 ,
159.31 ,
159.50 , and
159.708 , F.S., were incorporated into contracts relating thereto regardless of specific reference to these exemptions....
...lth facilities authority under this part, for the income from such projects and from revenue bonds issued by the authority "except that such income shall be subject to the tax imposed pursuant to . . . chapter 220." c. A tax exemption is provided by s. 159.15 (1), F.S., for "all of the properties, revenues, moneys and other assets owned and used in the operation of such projects [including harbor and port facilities], and all revenue bonds issued hereunder and the interest thereon shall be exemp...
...ts given to secure the repayment of bonds issued in connection with a project financed under this part, "shall at all times be free from taxation by the state or any local unit or *1942 political subdivision or other instrumentality of the state." 3 Section 159.15 , F.S., was amended by s....
