CopyCited 80 times | Published | District Court, M.D. Florida | 1976 U.S. Dist. LEXIS 13696, 1976 WL 352294
...To begin with, under Florida law there are two kinds of taxes: direct and indirect. City of Deland v. Florida Public Service Comm'n,
119 Fla. 804,
161 So. 735, 738 (1935). Direct taxes are ad valorem taxes: taxes based on the assessed value of the property subject to taxation. Fla.Stat. §
192.001....
CopyCited 30 times | Published | Supreme Court of Florida | 2006 WL 3313749
...Chapter 192 supplies a definition of "taxpayer" for purposes of ad valorem taxation that could encompass the State as a property owner, because taxpayer status is tied to assessments and all property, including State property, must be assessed. See § 192.001(13), Fla....
CopyCited 20 times | Published | Supreme Court of Florida
...idity. The able chancellor in a well written final judgment found with the taxpayer upon a line of reasoning based principally on the definition of "real property" as defined for tax purposes in then Fla. Stat. § 192.031 (formerly § 192.02 and now § 192.001(12)), F.S.A., which states that it is to be "construed to include lands and all buildings, fixtures and other improvements thereon." The eminent jurist then reasons that there must be a single assessment lumping together the raw land and i...
...valuation made by the assessor but "lost" on a separate card in 1967. It is the judgment of the assessor that is involved: if he seeks to change his judgment on a valuation which properly includes all of the "real property" as defined in the statute § 192.001(12), after certification of the tax roll, a change "reevaluating" the amount will not be allowed, in accordance with our previous holdings....
CopyCited 18 times | Published | Supreme Court of Florida | 1999 WL 278107
...decision on the complaint for validation of certificates of indebtedness. A revenue certificate is an obligation of indebtedness. See §
125.01(1)(r), Fla. Stat. (1997). [2] An "ad valorem tax" is a tax based upon the assessed value of property. See §
192.001(1), Fla....
...[3] Subject to certain limitations, article VII, section 9(b), of the Florida Constitution caps the millage rates that counties can impose upon real estate and tangible personal property at ten mills. A "mill" is one-tenth of one cent, Black's Law Dictionary 993 (6th ed.1990), i.e., "one one-thousandth" of a dollar. § 192.001(10)....
CopyCited 10 times | Published | Supreme Court of Florida | 17 Fla. L. Weekly Supp. 617, 1992 Fla. LEXIS 1798, 1992 WL 277301
...e for leases entered into before November 5, 1968. However, the ballot summary specifies only that post-1968 government leaseholds will be subject to ad valorem taxation and makes no reference to taxation as real property. "Ad valorem" is defined by section 192.001, Florida Statutes (1991), as "a tax based upon assessed value of property." The statutory definition of ad valorem is consistent with its general dictionary definition, "imposed at a rate percent of value," Webster's Ninth New Collegi...
CopyCited 10 times | Published | Supreme Court of Florida | 2004 WL 1574226
...[2] Article X, section 4 exempts certain homestead property from forced sale, judgment, or liens, but of course, that is a different kind of "homestead exemption" than that addressed by the proposed amendment. [3] An "ad valorem tax" is a tax based upon the assessed value of property. See § 192.001(1), Fla....
...A county furnishing municipal services may, to the extent authorized by law, levy additional taxes within the limits fixed for municipal purposes. [4] A "mill" is one-tenth of one cent, Black's Law Dictionary 993 (6th ed.1990), or "one one-thousandth" of a dollar. § 192.001(10), Fla....
CopyCited 9 times | Published | Supreme Court of Florida | 11 Fla. L. Weekly 199, 1986 Fla. LEXIS 2067
...The real estate may be held by legal or equitable title, by the entireties, jointly, in common, as a condominium, or indirectly by stock ownership or membership representing the owner's or member's proprietary interest in a corporation owning a fee or a leasehold initially in excess of ninety-eight years. Section 192.001(8), Florida Statutes (1983), reads: "Homestead" means that property described in s....
CopyCited 9 times | Published | Florida 4th District Court of Appeal | 1994 WL 685951
...s been made, applies. However, subsection (2)(a) of Rule 12D-13.009 Refunds, found in the governing *807 rules for processing refund requests, defines "overpayment" to mean: a payment where a tax was due and where the assessed value as defined in section 192.001(2), F.S....
CopyCited 7 times | Published | Florida 4th District Court of Appeal | 11 Fla. L. Weekly 2420
...Not all of the units in the building were converted to time-share estates; some remain as standard condominium units. The time-share unit owners insist that the appraisals should have been limited to the land, building and improvements thereon ( i.e., each apartment as a whole) pursuant to section 192.001(14), Florida Statutes (1983)....
...ldings (in other words, the entire units unaffected by subdivision into time-share weeks). They further argue that their interpretation is bolstered by the use of the word value in the singular and that only their interpretation *1302 can conform to section 192.001(14), Florida Statutes (1983), which provides: "Fee time-share real property" means the land and buildings and other improvements to land that are subject to time-share interests which are sold as a fee interest in real property....
CopyCited 7 times | Published | Supreme Court of Florida | 27 Fla. L. Weekly Supp. 570, 2002 Fla. LEXIS 1330, 2002 WL 1291981
...alorem assessment for that personalty using the cost approach pursuant to generally accepted appraisal methods. An ad valorem tax is a tax assessed upon the value of property. See Collier County v. State,
733 So.2d 1012, 1014 n. 2 (Fla.1999) (citing §
192.001(1), Fla....
...2 (Fla.1992) (quoting Black's Law Dictionary 51 (6th ed.1990)). The Legislature has defined tangible personal property as "all goods, chattels, and other articles of value ... capable of manual possession and whose chief value is intrinsic to the article itself." § 192.001(11)(d), Fla....
CopyCited 6 times | Published | Court of Appeals for the Eleventh Circuit | 1996 U.S. App. LEXIS 15855, 1996 WL 332436
...Nikolits on the latter ground, both in his individual and official
capacities. On the official capacity claim, the district court
determined as a matter of law that Parrish, Wetzel and Lucas were
on taxable property after taxes have been levied." Fla.Stat. §
192.001(3) (1977)....
CopyCited 6 times | Published | Florida 5th District Court of Appeal | 1994 Fla. App. LEXIS 8248, 1994 WL 444886
...is not before us. REVERSED and REMANDED. HARRIS, C.J., and COBB, J., concur. NOTES [1] "`Ad valorem tax' means a tax based upon the assessed value of the property. The term `property tax' may be used interchangeably with the term `ad valorem tax.'" § 192.001, Fla....
CopyCited 5 times | Published | Florida 4th District Court of Appeal | 1996 WL 577818
...Counties may levy ad valorem taxes on real property and tangible *1142 personal property. Tangible personal property consists of goods, chattels, and other articles of value capable of manual possession and whose chief value is intrinsic to the article itself. § 192.001(11)(d), Fla....
...purchase it" is tangible personal property. Appellants argue that their interest is intangible personal property, not subject to ad valorem taxation. Appellee argues that appellants' interest is real property that is subject to ad valorem taxation. Section 192.001(11), Florida Statutes (1993), states: "Personal property," for the purposes of ad valorem taxation, shall be divided into four categories as follows: .......
CopyCited 5 times | Published | Florida 1st District Court of Appeal | 1992 WL 340152
...l use, because it did not have legal title to property). It is undisputed in the instant case that the Port Authority does not own the real property; therefore, it is not entitled to a tax exemption under section
196.192. In so holding, we note that Section
192.001(12), Florida Statutes (1989), which is part of the general provisions for taxation, defines "real property" as "land, buildings, fixtures, and all other improvements to land." Property appraisers are required to consider all interests...
CopyCited 5 times | Published | Florida 4th District Court of Appeal
...be: (a) The taxpayer contesting the assessment of any tax, the payment of which he is responsible for under the law; or (b) The property appraiser... . Taxpayer is defined as "the person or other legal entity in whose name the property is assessed." § 192.001(13), Fla....
CopyCited 5 times | Published | Florida 3rd District Court of Appeal | 71 A.L.R. 3d 945, 1973 Fla. App. LEXIS 6151
...n accordance with the substantial completion law to apply any differently to condominium buildings than to apartment buildings or other highrises. "Improvements" as the word is used in Section
192.042(1) acquires further meaning *133 by reference to Section
192.001(12) wherein real property is defined to include "land, buildings, fixtures and all other improvements to land." Section
192.042(1) permits the tax assessor to find that "portions" of improvements, which may include building fixtures and other common elements of the property, are substantially completed....
CopyCited 4 times | Published | United States Bankruptcy Court, M.D. Florida | 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68
...Tax Collector, Sheriff and Supervisor of Elections." County Charter, Article IV, § 4.03. Moreover, the Florida Statutes define both county property appraisers and county tax *414 collectors as "county officers," and as a "county agency." Fla.Stat. § 192.001(3) and (4); see also Fla.Stat....
...Indeed, under state law, only the Property Appraiser can do so because the Property Appraiser is the appropriate "county officer charged with determining the value of all property within the county . . . and with determining the tax on taxable property after taxes have been levied." Fla.Stat. § 192.001(3)....
CopyCited 4 times | Published | Florida 3rd District Court of Appeal
...Article VII, Section 2 of the Florida Constitution provides that all ad valorem taxes shall be at a uniform rate within each taxing unit. Appellants maintain that the tax is not an ad valorem tax, since it is not based upon the assessed value of property. § 192.001(1), Fla....
CopyCited 3 times | Published | Florida 1st District Court of Appeal
...See Department of Revenue v. Young American Builders,
358 So.2d 1096 (Fla. 1st DCA 1978). [4] *1104 Under the Department's view (somewhat over-simplified) the taxing formula reads: "household goods" constitute "personal property" for purposes of ad valorem taxation (Section
192.001(11)(a) Florida Statutes); unless "expressly exempted from taxation" all "personal property" in the State is taxable (Section
196.011, Florida Statutes); and the only express exemption of household goods and personal effects applies to...
...ively excluded household goods and personal effects from the personal property ad valorem taxation laws of Florida, without regard to residency of the owner. And further, that Chapter 70-243, Laws of Florida 1970, which added a definitional section (Section 192.001, Florida Statutes 1970, Supp.), and defined "household goods" as a category of "personal property", was simply a "technical amendments" act that made no substantive change in the law relating to such property....
...(emphasis supplied). We conclude that the reference to "taxable household goods", which was added by Chapter 70-243, Laws of Florida 1970, must be read in connection with the definitions of "household goods", and "tangible personal property", under Section 192.001(11). So considered, "taxable household goods" would cover only property of that category not ordinarily found in the home and used for the comfort of the owner and his family, or which are held for commercial purposes or resale. (Section 192.001(11)(a), Florida Statutes 1977)....
..., rather than nonliability. But the principle is just as valid, in our opinion, when applied to legislation specifying what is not taxable. The history of the exemption statute (Section
196.181, Florida Statutes 1977), and the "definitions" statute (Section
192.001(11)(a), (d), Florida Statutes 1977), shows that over a period of many years the Florida Legislature has dealt (without challenge in the courts) with the particular category of household goods and personal effects as a unique species of property justifying special treatment for ad valorem tax purposes....
...his superior executive officers."
245 So.2d at 879. Clearly the Broward County tax assessor cannot assert that DOR's rule and interpretation of the statute in any way conflicts with his constitutional or statutory duties. I would reverse. NOTES [1] "
192.001 Definitions....
...Sections
211.13,
193.023,
193.011(7),
193.451,
193.621,
196.011(1), Florida Statutes 1977. [7] See Curry v. Lehman,
55 Fla. 847,
47 So. 18 (1908); Bryan v. Landis,
106 Fla. 19,
142 So. 650 (1932); State v. Young,
357 So.2d 416 (Fla.2nd DCA 1978). [8] Section
192.001 "Definitions", subsection (11)(a), (b), (c) and (d)....
CopyCited 3 times | Published | Supreme Court of Florida | 10 Fla. L. Weekly 109
...The words "personal property," as used in this chapter, shall be synonymous with tangible personal property. Prior to the 1967 amendment, section 200.01 excluded only "motor vehicles" from the definition of "tangible personal property." [2] See chapter 70-243, Laws of Florida, creating section 192.001, Florida Statutes. Section 192.001(11)(d), which defines "tangible personal property," excludes "household goods" from the definition....
CopyCited 3 times | Published | District Court of Appeal of Florida
affidavit or proof filed by the Appellants. Section 192.01, Florida Statutes, F.S.A., describes property
CopyCited 3 times | Published | Florida 2nd District Court of Appeal | 2010 Fla. App. LEXIS 5257, 2010 WL 1563544
...Florida Department of Management Services,
944 So.2d 306, 308 (Fla.2006), the supreme court interpreted the term "taxpayer" as used in section
194.171, Florida Statutes (2006). Because section
194.171 did not define "taxpayer," the supreme court looked at the definition of "taxpayer" in section
192.001(13), Florida Statutes (2006)....
CopyCited 2 times | Published | Florida 1st District Court of Appeal | 2001 WL 1167398
...added) Because the definition of an expanding business involves the manufacture or production for sale of tangible personal property, it is necessary to determine whether electricity is deemed tangible personal property for purposes of the statute. Section 192.001, Florida Statues (1999), provides definitions that "shall apply in the imposition of ad valorem taxes." Because the issue in this case is whether an ad valorem tax exemption is applicable, and there are no statutory provisions to the contrary or more specific, the definition of tangible personal property in section *300 192.001(11)(d) is applicable. Section 192.001(11)(d) states: "Tangible personal property" means all goods, chattels, and other articles of value (but does not include the vehicular items enumerated in s....
...VII of the State Constitution and elsewhere defined) capable of manual possession and whose chief value is intrinsic to the article itself.... Inventory and household goods are expressly excluded from this definition. Electricity has the characteristics of tangible personal property described within section 192.001(11)(d)....
...Tucson Electric Power Co. v. Arizona Department of Revenue, 170 Ariz. 145, 822 P.2d 498, 502 (Ct.App.1991)(electricity is tangible personal property). Gulf Power contends, and the trial court ruled: The definition of "tangible personal property" in section
192.001(11)(d), Florida Statutes (1999), cannot apply to the use of that term in section
196.012(16)(a)(1), because the latter statute refers to tangible personal property produced for sale, i.e., inventory, and the former statute explicitly excludes items of inventory from its definition of tangible personal property....
...If the item has been sold, then it is no longer inventory although it is tangible personal property. [3] Therefore, for purposes of the economic development ad valorem tax exemption statute, the item, electricity in this case, is not excluded from the definition of tangible personal property within section 192.001(11)(d) because of the inventory exclusion....
CopyCited 2 times | Published | Florida 5th District Court of Appeal | 1988 WL 51630
...§ 3-302 (§ 673.302(1), Fla. Stat.). [7] U.C.C. § 4-207(1)(a) (§
674.207(1)(a), Fla. Stat.). [8] For tax purposes money is considered intangible personal property the value of which is based on that which the property represents rather than its own intrinsic value. §
192.001(11)(b), Fla....
CopyCited 2 times | Published | Supreme Court of Florida
...ors, either where it is situated or at the owner's domicile, although privileges *1009 may be included in the valuation, it is considered a property tax. The legislature defines an ad valorem tax as "a tax based upon the assessed value of property." § 192.001(1), Fla. Stat. (1981). Under City of DeLand and section 192.001(1), section 17's floor tax is not a property tax because it is not levied on value assessed by assessors....
...rmediate chain of distribution to ensure that all alcoholic beverage sales to consumers on and after September 1, 1983, bore the increased indirect tax on consumers. Chandler urges that because inventory is subject to ad valorem taxation pursuant to section 192.001 of the Florida Statutes, any tax on inventory is an ad valorem tax....
CopyCited 2 times | Published | Florida 5th District Court of Appeal | 2000 Fla. App. LEXIS 1135, 2000 WL 145956
...Jordan Stuart of Wood & Stuart, P.A., New Smyrna Beach, for Appellant. John C. Dent, Jr., and Sherri L. Johnson of Dent & Cook, P.A., Sarasota, for Appellee. DAUKSCH, J. This is an appeal from a determination by the circuit court that computer software is taxable as intangible personal property, that section 192.001(19) is a constitutionally valid statute and that the valuations and assessments made by appellant tax collector were improper....
...at $4,020,464.00. Case No. 94-11173 concerns the 1994 assessment. F. In 1994, the simulator prototypes were sold essentially for scrap for $8,700. G. In 1997, the Florida Legislature enacted Senate Bill 918 (Plaintiffs' Exhibit No. 7), which amended Section 192.001(19), Florida Statutes....
...Thus, if the custom software is intangible personal property, the County was without authority to assess or collect taxes on it. Tangible personal property consists of goods, chattels, and other articles of value capable of manual possession and whose chief value is intrinsic to the article itself. Section 192.001(11)(d), Florida Statutes; Appleby v....
...Intangible personal property, on the other hand, means money, all evidences of debt, all evidence of ownership in a corporation or other business organization having multiple owners, "and all other forms of property where value is based upon that which the property represents rather than its own intrinsic value." Section 192.001(11)(b), Florida Statutes....
...eighed, measured, felt or otherwise perceived by the senses.'" It noted that the essence of the property is the software itself, and not the tangible medium on which the software might be stored. The Florida Legislature obviously agreed. In amending Section 192.001(19), it made a sharp distinction between the information, program or *709 routine (the "imperceptible binary impulses"), and the medium on which the information, program or routine is carried....
...roperty." Accordingly, based on the evidence presented, and the authorities cited, the software components of the two prototype simulators were intangible personal property and not properly taxed by the Property Assessor. B. The constitutionality of Section 192.001. The Property Appraiser contests the constitutionality of Section 192.001, Florida Statutes, as amended by the Legislature in 1997, as one of the issues presented by this case....
...lpably arbitrary. Id., at 314; see also, Miller v. Biggs,
468 So.2d 371 (Fla. 1st DCA 1985). The defendants have failed to demonstrate a "clear and demonstrated usurpation of power" on the part of the Legislature in the enactment of the amendment to Section
192.001(19)....
...to deal with software. Obviously, this court likewise has no reason to deal with whether the defining of software by the Legislature is without value is appropriate, and the court does not reach that issue. Finally, because of the determination that Section 192.001(19) is constitutional, the court does not reach the issue of whether the Property Appraiser, as a public official, has the standing to attack the constitutionality of an act of the Legislature....
CopyCited 1 times | Published | Florida 2nd District Court of Appeal | 2003 WL 21394455
...Therefore, "taxpayers" within the meaning of this provision are those who incur the *579 obligation of payment by operation of law, not by private contract as VGA has in the present case. Our reasoning in this regard is supported by the definition of "taxpayer" provided in section
192.001(13), Florida Statutes (1999) and (2000): "`Taxpayer' means the person or other legal entity in whose name property is assessed." For each of the assessment years in dispute, the golf course was assessed in the name of the City. The plain language of sections
194.181(1) and
192.001(13) indicates that the City was the proper party to challenge the tax assessments in this case....
CopyCited 1 times | Published | Florida 5th District Court of Appeal | 13 Fla. L. Weekly 125, 1987 Fla. App. LEXIS 11816, 1987 WL 29156
...However, in recognition of the constitutional provision that all motor vehicles and other vehicular tangible personal property that are subjected to a state license tax are thereby exempt from ad valorem taxes, and the corresponding prohibition against double taxation, the legislature in section 192.001(11)(d), Florida Statutes, defines the tangible personal property subject to county ad valorem taxes as follows: (d) "Tangible personal property" means all goods, chattels, and other articles of value ( but does not include the vehicular items enumerated in s....
...Constitution that they "shall not be subject to ad valorem taxes." Such mobile cranes are also included in "the vehicular items enumerated in s. 1(b), Art. VII of the State Constitution and elsewhere defined" and are thereby expressly excluded from section 192.001(11)(d), Florida Statutes, which defines tangible personal property lawfully subject to county ad valorem taxes....
...item of personal property can be a "motor vehicle" subject to the state license tax under section
320.08 as implemented and also at the same time be tangible personal property that "is not a motor vehicle" subject to county ad valorem taxation under section
192.001(11)(d)....
CopyCited 1 times | Published | United States Bankruptcy Court, M.D. Florida | 11 Fla. L. Weekly Fed. B 195, 1997 Bankr. LEXIS 2171, 1997 WL 828292
...ht not to pass on questions of constitutionality . . . unless such adjudication is unavoidable."). CLAIM AGAINST THE TAX COLLECTOR Article VIII, Section 1(d) of the Florida Constitution establishes the Tax Collector's *648 office and Florida Statute § 192.001(4) defines that office. Section 192.001(4), Florida Statutes provides that the Tax Collector is a county officer charged with the collection of ad valorem taxes levied by the County, the School Board, any Special Taxing District within the county, and any Municipality within the county. See Fla. Stat. § 192.001 (1995)....
CopyPublished | District Court of Appeal of Florida
useful, including the definition set forth in section
192.001(13), Florida Statutes (2006),6 a related statute
CopyAgo (Fla. Att'y Gen. 1977).
Published | Florida Attorney General Reports
authorized by law to impose ad valorem taxes. Section
192.001(9), F. S. The millage authorized for water
CopyPublished | District Court of Appeal of Florida
based upon the assessed value of property.” §
192.001(1), Fla. Stat. The assessed value of property
CopyAgo (Fla. Att'y Gen. 2009).
Published | Florida Attorney General Reports
Bill McCollum Attorney General BM/tals 1 Section
192.001(2), Fla. Stat. 2 Section 4, Art. VII, Fla.
CopyAgo (Fla. Att'y Gen. 1989).
Published | Florida Attorney General Reports
notice issued pursuant to s.
197.322, F.S. 15 Section
192.001(1), F.S., defines "[a]d valorem tax" as "a
CopyPublished | District Court of Appeal of Florida
normally is understood to include funds. See, e.g., §
192.001(11)(b), Fla. Stat. (2017) (defining “intangible
CopyPublished | District Court of Appeal of Florida
useful, including the definition set forth in section
192.001(13), Florida Statutes (2006),6 a related statute
CopyAgo (Fla. Att'y Gen. 1988).
Published | Florida Attorney General Reports
A. Butterworth Attorney General RAB/tjw 1 Section
192.001(4), F.S. 2 Section 2, Ch. 85-376, Laws of Florida
CopyPublished | District Court of Appeal of Florida | 1971 Fla. App. LEXIS 6451
concurs. JOHNSON, Chief Judge, dissents. . F.S. § 192.01, F.S.A. . F.S. § 192.02, F.S.A. . F.S. § 192
CopyPublished | District Court of Appeal of Florida
decision of the VAB.5 “Taxpayer” is defined in section
192.001(13) to mean “the person or other legal entity
CopyPublished | District Court of Appeal of Florida
$1000 in assessed property value. See generally §
192.001, Fla. Stat. (2016). As an illustration, applying
CopyPublished | Florida 5th District Court of Appeal
Section
194.301 provides that in proceedings before the VAB or the circuit court, the value of property must be determined by an appraisal methodology that complies with the criteria set forth in section 193.0114 and with professionally accepted appraisal practices: (1) In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that
CopyPublished | Florida 5th District Court of Appeal
Section
194.301 provides that in proceedings before the VAB or the circuit court, the value of property must be determined by an appraisal methodology that complies with the criteria set forth in section 193.0114 and with professionally accepted appraisal practices: (1) In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that
CopyPublished | District Court of Appeal of Florida | 12 Fla. L. Weekly 1531, 1987 Fla. App. LEXIS 9028
affirm. The Department of Revenue, relying upon section
192.001(17), Florida Statutes (1985), determined that
CopyPublished | Florida 2nd District Court of Appeal | 2003 WL 21394197
Farm alleged that the software was defined by section
192.001(19), Florida Statutes (1997), as intangible
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
and see, Rule 12D-7.008, Fla. Admin. C. 3 Section
192.001(12), Fla. Stat. And see, Op. Att'y Gen. Fla
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
purposes or resale." (Emphasis supplied.) Section
192.001(11)(a), F.S. Personal effects are stated to
CopyPublished | District Court of Appeal of Florida | 1985 Fla. App. LEXIS 12313, 10 Fla. L. Weekly 332
the equipment was “inventory” as defined in section 192.-001(1 l)(c), Florida Statutes (1983), and, as
CopyPublished | District Court of Appeal of Florida
pertinent purposes it is the taxpayer, defined in section
192.001(13), Florida Statutes (2014), as "the
CopyPublished | Florida 1st District Court of Appeal
...Only then
7
are ad valorem real property taxes levied. “‘Levy’ means the imposition of a tax,
stated in terms of ‘millage,’ against all appropriately located property by a
governmental body authorized by law to impose ad valorem taxes.” § 192.001(9),
Fla....
CopyPublished | Supreme Court of Florida
advantage. He contrasts that provision with section
192.001(8), Florida Statutes (2014), which gives the
CopyPublished | District Court of Appeal of Florida | 11 Fla. L. Weekly 950, 1986 Fla. App. LEXIS 7383
fixtures and all other improvements to land,” §
192.001(12), Fla. Stat. (1983), cuts against Aurora’s
CopyPublished | Florida 4th District Court of Appeal
...Nikolits appeals the final judgment following a nonjury trial wherein the trial court found that the tax levied was improper. We agree with the trial court's ruling and affirm because: (1) The Wireless Services Software meets the definition of "computer software" provided by section 192.001(19), Florida Statutes (2008), excluding it from taxation; (2) the Wireless Services Software does not meet the embedded software exception to section 192.001(19); and (3) "computer software" is intangible personal property, placing it outside the taxing power of Palm Beach County....
...ing, and one could still read e-mail and do those kinds of things on those computers using the tools that come with the operating system. The trial court found that the Wireless Services Software fit the definition of "computer software" provided by section 192.001(19). It also found that the Wireless Services Software did not fit the "embedded software" exception to the "computer software" definition in section 192.001(19). These findings are supported by competent substantial evidence. Section 192.001(19) states that: (19) "Computer software" means any information, program, or routine, or any set of one or more programs, routines, or collections of information used or intended for use to convey information or to cause one or more c...
...by any person, computer software does not increase the value of the computer or computer-related peripheral equipment, or any combination thereof. If the Wireless Services Software fits this definition, then, in accordance with the plain meaning of section 192.001(19), it is not taxable as tangible personal property. If, however, the computer software is "embedded software that resides permanently in the internal memory of a computer ... and [ ] is not removable without terminating the operation of the computer or equipment," § 192.001(19), it is excluded from the tax exception provided by section 192.001(19) and becomes taxable as tangible personal property....
...x system as a computer, as expert witnesses deemed the Autoplex system a "network of computers." There is also competent, substantial evidence to support the trial court's finding that the Wireless Services Software is "computer software" defined by section 192.001(19), and does not fall within the "embedded software" exception....
...(d) "Tangible personal property" means all goods, chattels, and other articles of value (but does not include the vehicular items enumerated in s. 1(b), Art. VII of the State Constitution and elsewhere defined) capable of manual possession and whose chief value is intrinsic to the article itself. § 192.001(11)(b), (d), Fla. Stat. (2008). In Gilreath, the Fifth District rendered a decision on the same question discussed in this issue, i.e., whether "computer software," as defined under section 192.001(19), is tangible or intangible personal property. In that case, the court examined section 192.001(19), noting that the definition made a sharp distinction between the information, program or routine (the "imperceptible binary impulses"), and the medium on which the information, program or routine is carried....
...lectual property'" that is, in fact, "intangible property." *694 Id. at 709 (quoting Ne. Datacom, Inc. v. City of Wallingford, 212 Conn. 639, 563 A.2d 688, 691 (1989)). A close examination of the definition of tangible personal property contained in section 192.001 compels the same result. In particular, that definition states that tangible personal property is "all goods, chattels, and other articles of value ... capable of manual possession and whose chief value is intrinsic to the article itself." § 192.001(11)(d)....
