Florida/Georgia Personal Injury & Workers Compensation

...10 Section 171.052 (2), F.S. 11 Section 171.051 (2), F.S. (1990 Supp.). 12 Section 171.051 (3), F.S. (1990 Supp.). 13 Section 171.051 (5), F.S. (1990 Supp.). 14 Section 171.051 (7), F.S. (1990 Supp.). 15 Section 171.051 (8), (9), (10), F.S. (1990 Supp.). 16 Section 171.061 (2), F.S....

specifically enumerated constitutional exception.5 Section 171.061(1), F.S., makes property newly annexed to a

...r other dependent districts on the annexed area for fiscal year 1979-1980? 3. If the answer to question 2 is affirmative, is the city also entitled to receive a pro rata share of the taxes levied by such districts for fiscal year 1978-1979? SUMMARY: Section 171.061 (1), F....

...The City of Port Orange levied its millage for the 1979-1980 fiscal year on September 13, 1979. I assume that the city's 1979-1980 fiscal year began on October 1, 1979, in accordance with s. 218.33 (1), F. S. AS TO QUESTION 1: The answer to question 1 is found in s. 171.061 (1), F....

...This statute recognizes that, at the date of the assessment, the boundaries of some taxing jurisdictions (including municipalities) may be subject to change and that the tax situs of real property as inside or outside those boundaries may need to be adjusted accordingly. Under this statute and s. 171.061 (1), F....

...bsequent to the January 1 tax day may not levy ad valorem taxes retroactive to January 1 of that tax year. These opinions, and the factual situations on which they were predicated, predated the operative date of ch. 74-190, Laws of Florida, by which s. 171.061 , F. S., was brought into the statutes. Section 171.061 operates to supply the necessary authority for an annexing municipality to levy ad valorem taxes relating back to January 1 on such areas as may be annexed prior to the levy of such taxes by the municipal governing body....