The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

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F.S. 192.032

192.032 Situs of property for assessment purposes.—All property shall be assessed according to its situs as follows:

(1) Real property, in that county in which it is located and in that taxing jurisdiction in which it may be located.

(2) All tangible personal property which is not immune under the state or federal constitutions from ad valorem taxation, in that county and taxing jurisdiction in which it is physically present on January 1 of each year unless such property has been physically present in another county of this state at any time during the preceding 12-month period, in which case the provisions of subsection (3) apply. Additionally, tangible personal property brought into the state after January 1 and before April 1 of any year shall be taxable for that year if the property appraiser has reason to believe that such property will be removed from the state prior to January 1 of the next succeeding year. However, tangible personal property physically present in the state on or after January 1 for temporary purposes only, which property is in the state for 30 days or less, shall not be subject to assessment. This subsection does not apply to goods in transit as described in subsection (4) or supersede the provisions of s. 193.085(4).

(3) If more than one county of this state assesses the same tangible personal property in the same assessment year, resolution of such multicounty dispute shall be governed by the following provisions:

(a) Tangible personal property which was physically present in one county of this state on January 1, but present in another county of this state at any time during the preceding year, shall be assessed in the county and taxing jurisdiction where it was habitually located or typically present. All tangible personal property which is removed from one county in this state to another county after January 1 of any year shall be subject to taxation for that year in the county where located on January 1; except that this subsection does not apply to tangible personal property located in a county on January 1 on a temporary or transitory basis if such property is included in the tax return being filed in the county in this state where such tangible personal property is habitually located or typically present.

(b) For purposes of this subsection, an item of tangible personal property is “habitually located or typically present” in the county where it is generally kept for use or storage or where it is consistently returned for use or storage. For purposes of this subsection, an item of tangible personal property is located in a county on a “temporary or transitory basis” if it is located in that county for a short duration or limited utilization with an intention to remove it to another county where it is usually used or stored.

(4)(a) Personal property manufactured or produced outside this state and brought into this state only for transshipment out of the United States, or manufactured or produced outside the United States and brought into this state for transshipment out of this state, for sale in the ordinary course of trade or business is considered goods-in-transit and shall not be deemed to have acquired a taxable situs within a county even though the property is temporarily halted or stored within the state.

(b) The term “goods-in-transit” implies that the personal property manufactured or produced outside this state and brought into this state has not been diverted to domestic use and has not reached its final destination, which may be evidenced by the fact that the individual unit packaging device utilized in the shipping of the specific personal property has not been opened except for inspection, storage, or other process utilized in the transportation of the personal property.

(c) Personal property transshipped into this state and subjected in this state to a subsequent manufacturing process or used in this state in the production of other personal property is not goods-in-transit. Breaking in bulk, labeling, packaging, relabeling, or repacking of such property solely for its inspection, storage, or transportation to its final destination outside the state shall not be considered to be a manufacturing process or the production of other personal property within the meaning of this subsection. However, such storage shall not exceed 180 days.

(5)(a) Notwithstanding the provisions of subsection (2), personal property used as a marine cargo container in the conduct of foreign or interstate commerce shall not be deemed to have acquired a taxable situs within a county when the property is temporarily halted or stored within the state for a period not exceeding 180 days.

(b) “Marine cargo container” means a nondisposable receptacle which is of a permanent character, strong enough to be suitable for repeated use; which is specifically designed to facilitate the carriage of goods by one or more modes of transport, one of which shall be by ocean vessel, without intermediate reloading; and which is fitted with devices permitting its ready handling, particularly in the transfer from one transport mode to another. The term “marine cargo container” includes a container when carried on a chassis but does not include a vehicle or packaging.

(6) Notwithstanding any other provision of this section, tangible personal property used in traveling shows such as carnivals, ice shows, or circuses shall be deemed to be physically present or habitually located or typically present only to the extent the value of such property is multiplied by a fraction, the numerator of which is the number of days such property is present in Florida during the taxable year and the denominator of which is the number of days in the taxable year. However, railroad property of such traveling shows shall be taxable under s. 193.085(4)(b) and not under this section.

History.—s. 3, ch. 70-243; s. 1, ch. 77-102; s. 1, ch. 77-305; s. 1, ch. 78-269; s. 5, ch. 79-334; s. 85, ch. 79-400; s. 9, ch. 81-308; s. 17, ch. 82-208; s. 75, ch. 82-226; s. 1, ch. 88-83; s. 4, ch. 2006-312.

Note.—Consolidation of provisions of former ss. 193.022, 193.034, 196.0011.

F.S. 192.032 on Google Scholar

F.S. 192.032 on Casetext

Amendments to 192.032

Arrestable Offenses / Crimes under Fla. Stat. 192.032

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 192.032.

Annotations, Discussions, Cases:

Cases from cite.case.law:

FAAS v. CASCOS In, 225 F. Supp. 3d 604 (S.D. Tex. 2016)

. . . Specifically, Plaintiffs claim that §§ 141.031(a)(4)(K), 146.025(a)(1), 192.032(a), (b)(1)(B), (b)(3) . . . The court upheld subsections (a), (b)(3)(A), (c), and (d) of § 192.032, concluding that “[standing alone . . . Application and Petition Provisions Plaintiffs challenge the portions of § 192.032 of the Texas Election . . . (f) and 192.032(g) are constitutional both facially and as applied. 2. . . . The remaining statutes, §§ 192.032(b)(1)(B) and (b)(3)(B), which require certain personal information . . .

KENNEDY, De La v. CASCOS,, 214 F. Supp. 3d 559 (W.D. Tex. 2016)

. . . Code § 192.032. . . . Id. §§ 192.036(b), 192.032(b). . . . Id. § 192.032. . . . Id. § 192.032(h). . . . Id. §§ 192.032, 1.005(9). . . .

NADER, E. v. S. CONNOR,, 332 F. Supp. 2d 982 (W.D. Tex. 2004)

. . . (a), 192.032(b)(3)(A), 192.032(c), and 192.032(d) of the Texas Election Code, as applied to Nader for . . . (a), 192.032(b)(3)(A), 192.032(c), and 192.032(d) of the Texas Election Code pass constitutional muster . . . Id. § 192.032(c) and (d). . . . For the foregoing reasons, the Court DECLARES sections 192.032(a), 192.032(b)(3)(A), 192.032(c), and . . . Elec.Code Ann. §§ 192.032(a), 192.032(b)(3)(A), 192.032(c)-(d) (West 2003). . U.S. Const, amend. . . .

SCHULTZ, v. TIME WARNER ENTERTAINMENT COMPANY, L. P., 861 So. 2d 466 (Fla. Dist. Ct. App. 2003)

. . . county and taxing jurisdiction in which it is physically present on January 1 of each year.... ” § 192.032 . . .

MARKHAM, v. BROWARD COUNTY, a, 825 So. 2d 472 (Fla. Dist. Ct. App. 2002)

. . . See § 192.032(2). . . .

IN RE, 43 Fla. Supp. 2d 193 (Fla. Dep't Rev. 1990)

. . . types of property shall be filed in each county which is the situs of such property, as set out under § 192.032 . . . return for tangible personal property, assuming the property has situs within the county as provide in § 192.032 . . .

CRANE RENTAL OF ORLANDO, INC. v. S. HAUSMAN,, 518 So. 2d 395 (Fla. Dist. Ct. App. 1987)

. . . The assessment of tangible personal property is specified in section 192.032(2), Florida Statutes. . . .

ANDERSON, v. BYSTROM,, 27 Fla. Supp. 2d 5 (Fla. Cir. Ct. 1987)

. . . Neither Florida case law nor Section 192.032, Fla. . . .

W. MIKOS, v. RINGLING BROS. BARNUM BAILEY COMBINED SHOWS, INC., 497 So. 2d 630 (Fla. 1986)

. . . Subsection 192.032(2), Florida Statutes (1983), authorizes the ad valorem taxation of tangible personal . . . The majority’s interpretation of the term “permanently located” as set forth in subsection 192.032(5) . . . renders subsection 192.032(2) inoperative by requiring, as a condition precedent to taxation, twelve . . . 192.032(2) and 192.032(5) could have been given full effect under the interpretation applied in Autotote . . . Surely the legislature could not have intended such a result when it amended section 192.032. . . . tour property is permanently located in Sarasota County for ad valorem tax purposes under subsections 192.032 . . . Shortly after the district court’s decision, however, the legislature amended section 192.032, Florida . . . Indeed, were it not for the 1979 amendment to section 192.032, we might well agree. . . . The 1979 amendment originally appeared as § 192.032(7), Fla.Stat. (1979), but has been renumbered as . . . § 192.032(5). . . .

FLORIDA POWER LIGHT COMPANY, v. MARKHAM,, 496 So. 2d 152 (Fla. Dist. Ct. App. 1986)

. . . appraiser’s method of appraisal was contrary to section 193.011, Florida Statutes (1980), nor to section 192.032 . . .

W. MIKOS, v. RINGLING BROS. BARNUM BAILEY COMBINED SHOWS, INC. a, 475 So. 2d 292 (Fla. Dist. Ct. App. 1985)

. . . property for the tax years 1980 through 1983 are hereby declared to be contrary to the provisions of § 192.032 . . . situs of tangible personal property for taxation purposes is determined in accordance with Section 192.032 . . . Stat., however, clarifies the intent of the Legislature in enacting § 192.032(5), Fla. Stat. . . . [now § 192.032(6), Fla.Stat. (1983) ]. . . . Section 192.032(5) states that for the property to be taxable it must be habitually located or typically . . .

AUTOTOTE LIMITED, INC. a v. BYSTROM, L., 454 So. 2d 661 (Fla. Dist. Ct. App. 1984)

. . . Stat., however, clarifies the intent of the Legislature in enacting § 192.032(5), Fla. Stat. . . . [now § 192.032(6), Fla.Stat. (1983) ]. . . . 1 would be incompatible with the patent intent of the Florida Legislature to render taxable under § 192.032 . . . To issue a declaration that the import of § 192.032(5), Fla.Stat. . . . (Supp.1982) [now § 192.032(6), Fla.Stat. (1983) ] is, as suggested in Count I of Autotote’s Complaint . . .

W. HERZOG L. v. J. COLDING,, 437 So. 2d 226 (Fla. Dist. Ct. App. 1983)

. . . See §§ 192.001(11), 192.011, 192.032, 193.114, 195.073, 196.001, and 196.181, Fla.Stat. (1981). . . .

E. HAVILL, v. W. M. GURLEY, d b a Co., 382 So. 2d 109 (Fla. Dist. Ct. App. 1980)

. . . day’s count, rather than on the average value of the inventory during the year as required by Section 192.032 . . .

DEPARTMENT OF REVENUE v. MARKHAM,, 381 So. 2d 1101 (Fla. Dist. Ct. App. 1979)

. . . The Committee Comment following amended Section 192.032 and Section 192.042, added to Chapter 192 by . . .

INTEGRATED CONTAINER SERVICES, INC. v. R. K. OVERSTREET,, 375 So. 2d 1146 (Fla. Dist. Ct. App. 1979)

. . . “The amended complaint asserts that the assessments in. question are void because Section 192.032, Florida . . . The Court holds that F.S. 192.032 is a situs provision and that the right to tax is established by the . . . “Whether or not F.S. 192.032 is construed to require ‘permanency’, the Plaintiff has failed to prove . . .

W. MIKOS, L. Jr. J. Ed v. RINGLING BROS. BARNUM BAILEY COMBINED SHOWS, INC. a In, 368 So. 2d 884 (Fla. Dist. Ct. App. 1979)

. . . situs of tangible personal property for taxation purposes is determined in accordance with Section 192.032 . . . Reversing the trial judge for having given the word “permanent” in Section 192.032 too narrow an application . . .

R. K. OVERSTREET, v. SEA CONTAINERS, INC. a, 348 So. 2d 628 (Fla. Dist. Ct. App. 1977)

. . . located in Dade County on the taxing dates in question, for the years 1974 and 1975, pursuant to Section 192.032 . . . Section 192.032, Florida Statutes (1975) provides, in pertinent part: “Situs of property for assessment . . . As such, appellant argues, the purpose of Section 192.032(2) is to determine the taxable situs of personalty . . .

LEE COUNTY ELECTRIC CO- OPERATIVE, INC. v. LOWE,, 344 So. 2d 308 (Fla. Dist. Ct. App. 1977)

. . . See in particular Sections 192.011, 192.032, 192.042 and 193.-011, Florida Statutes. . . .

GENERAL AMERICAN TRANSPORTATION CORPORATION, a v. O D. ASKEW,, 310 So. 2d 46 (Fla. Dist. Ct. App. 1975)

. . . Section 192.032, F.S.1971, Subsection (2) provides the situs for tangible personal property for assessment . . . to assess, wherein it is said the assessor shall assess all property in his county, and to Section 192.032 . . . stated that' by considering Sections 193.052(6) and 193.085(4), F.S., in pari materia with Section 192.032 . . .