Arrestable Offenses / Crimes under Fla. Stat. 192.037
CopyCited 30 times | Published | Supreme Court of Florida | 2006 WL 3313749
...ubject to taxation because municipalities are not subdivisions of the state. City of Gainesville,
918 So.2d at 255. [5] We did not reach the constitutional issue in Markham but noted that we had previously rejected similar challenges to the statute, section
192.037, Florida Statutes (1983)....
CopyCited 23 times | Published | Supreme Court of Florida | 13 Fla. L. Weekly 423, 1988 Fla. LEXIS 795, 1988 WL 70702
...filed within the sixty-day limitation of section
194.171(2), Florida Statutes (1983). Respondents are condominium associations and developers for time-share projects whose condominiums were assessed for ad valorem taxes for the year 1983 pursuant to section
192.037, Florida Statutes (1983)....
...actually indistinguishable from the case sub judice. In Gulfside Interval Vacations, Inc. v. Schultz , as in the instant case, the trial court dismissed a complaint challenging the validity of a 1983 assessment of timeshare property made pursuant to section 192.037 because the complaint was filed more than sixty days after the tax rolls were certified....
...l in Gulfside is approved and the cause is remanded for proceedings consistent with this opinion. It is so ordered. EHRLICH, C.J., and OVERTON, McDONALD, SHAW, GRIMES and KOGAN, JJ., concur. NOTES [1] We have recently upheld the constitutionality of § 192.037, Fla....
...(1983) in Day v. High Point Condominium Resorts, Ltd.,
521 So.2d 1064 (Fla. 1988) and Spanish River Resort Corporation v. Walker,
526 So.2d 677 (Fla. 1988). [2] Petitioner Markham argues that respondents lack standing to challenge the constitutionality of section
192.037, claiming a review of the exhibits attached to the complaint reveal that the assessments being contested were not made on time share property pursuant to section
192.037. Assuming arguendo that the contested assessments were not made pursuant to section
192.037, this fact would have been apparent prior to dismissal....
CopyCited 7 times | Published | Florida 4th District Court of Appeal | 11 Fla. L. Weekly 2420
...The physically identical adjoining unit 1007, in which fifty-one time-share estates have been offered, [1] was assessed for $236,634. There are several sections of the Florida Statutes which are applicable to the matter at hand, but we are of the opinion that the polestar must be section 192.037(1) and (2), Florida Statutes (1983), which states: 192.037 Fee time-share real property; taxes and assessments....
...me-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. Nonetheless, we do not agree with the time-share unit owners' contention. Section 192.037(2) must be read in pari materia with all of the other subsections in section 192.037, particularly the preceding subsection (1)....
...In addition, section
721.03(5), Florida Statutes (1983), now clearly specifies that "the treatment of time-share estates for ad valorem purposes and special assessments shall be as prescribed in Chapters 192 through 200." This quoted language, appearing contemporaneously with the enactment of section
192.037, is an unmistakable expression of the legislature's intent to bring individual time-share units or "weeks" within the ambit of ad valorem taxation....
...he time-share estate owners at Spanish River. The managing entity is in a perfect position to represent the owners of the time share estates and to collect efficiently and effectively the taxes due for the time share estates. 6. The Court finds that Section 192.037(2), Florida Statutes, is clear and unambiguous, and is somewhat akin to 718.020, *1305 Florida Statutes, dealing with the assessment of separate ownership of condominium parcels....
...Bryant,
178 So.2d 5 (Fla. 1965) Particularly in matters involving taxation, the Legislature is afforded the greatest discretion in matters of classification. See, e.g., Markham v. Yankee Clipper Hotel, Inc.,
427 So.2d 383 (Fla. 4th DCA 1983). The Court finds that section
192.037, Florida Statutes, is constitutional in all respects. Until modified or substantially changed by the Legislature, the Property Appraisers must follow this procedure for appraising time share estates and the language in
192.037(2), Florida Statutes....
...Although there appears to be an obvious and tremendous discrepancy between bottom line values of a non-time share unit and the sum of the assessments of fifty-one time share estates, the court finds that such a procedure is constitutional under the existing statutory law and case law. Subsections (4) and (9) of section 192.037, Florida Statutes, provides sufficient safeguards for notice and due process for all taxpayers, since notice to an agent is legally notice to the principal, and the managing entity stands in a fiduciary relationship to the time share estate owners. Each owner of a time share estate is accorded all of the administrative and judicial remedies and protections of law, especially if an application is made for a tax deed after non payment of taxes. Accordingly, the Court finds Section 192.037, Florida Statutes constitutional in all respects....
...in Palm Beach County. See, Just Valuation & Taxation League v. Simpson,
209 So.2d 229 (Fla. 1968). We are not unaware of the very recent Fifth District case High Point Condominium Resorts, Ltd. v. Day,
494 So.2d 508 (Fla. 5th DCA 1986), holding that section
192.037 is unconstitutional. However, we do not agree that the method employed for collecting taxes from time-share fee owners is substantially different from, or less protective than, other owners of real property. The cumulative effect of sections
192.037,
197.502 and Chapters 194 and 197 *1306 is to provide time-share fee owners with the same protections as other owners of real property in the assessment and collection of ad valorem taxes. Notwithstanding the fact that time-share fee owners are not listed as taxpayers on the assessment roll, section
192.037(4) unequivocally provides that all rights and privileges afforded property owners by Chapter 194 as to controlling or appealing assessments shall apply both to the managing entity and to each time-share fee owner. In addition, section
192.037(9) allows the time-share fee owner to receive the protections afforded by Chapter 197 by application made pursuant to section
197.502....
...The requirement that the property owner be on the tax roll for the year in which the property was last assessed in order to fall within the language in section
197.502(4)(f) applies to both time-share fee owners and other owners of real property alike. Therefore, we are of the opinion that section
192.037 does not deprive the time-share fee owners of due process and equal protection and is constitutional....
...IME-SHARE "WEEK" OR SHOULD THAT ASSESSMENT HAVE BEEN RESTRICTED TO THE FAIR MARKET VALUE OF THE ENTIRE CONDOMINIUM APARTMENT UNIT WITHOUT REFERENCE TO ITS SUBDIVISION INTO TIME-SHARE INTERESTS? 2. ARE WE CORRECT IN UPHOLDING THE CONSTITUTIONALITY OF SECTION 192.037? AFFIRMED....
CopyCited 6 times | Published | Florida 2nd District Court of Appeal | 10 Fla. L. Weekly 2562
...rida Statutes (1983), as a bar to a suit contesting an allegedly void tax assessment. The appellants are the owner and the manager of a time-share condominium. The appellees assessed the condominium for ad valorem taxes for the year 1983 pursuant to section 192.037, Florida Statutes (1983)....
...Count 1 sought a declaratory decree adjudicating the appellees' 1983 assessment of the appellants' property to be void as unauthorized by Florida law and enjoining its enforcement. Count 2 sought a declaratory decree passing upon the constitutionality of section 192.037....
CopyCited 6 times | Published | Supreme Court of Florida | 1988 WL 6021
...Duchemin of Young, van Assenderp, Varnadoe & Benton, P.A., Tallahassee, amicus curiae for Florida Tax Collectors Ass'n. OVERTON, Justice. This is an appeal from a decision of the Fifth District Court of Appeal reported as High Point Condominium Resorts, Ltd., v. Day,
494 So.2d 508 (5th DCA 1986), holding unconstitutional section
192.037, Florida Statutes (1985), which sets forth the method for ad valorem taxation of fee time-share units. We reverse and hold the statute constitutional. The pertinent provisions of section
192.037 provide: (1) For the purposes of ad valorem taxation and special assessments, the managing entity responsible for operating and maintaining fee time-share real property shall be considered the taxpayer as an agent of the time-share period titleholder....
...The first issue alleging the statute's invalid enactment was properly rejected by the district court of appeal, and we find the cross appeal on this point is without merit. The valuation issue was settled by stipulation. The issue requiring discussion is whether section 192.037 is facially unconstitutional on due process and equal protection grounds....
...ive notice and contest their tax assessments. In so holding, the Fifth District Court of Appeal stated: By prohibiting time-share period fee owners from being listed as taxpayers on the ad valorem tax assessment roll and from paying their own taxes, section 192.037 subjects such time-share owners to substantial disadvantages as to payment of taxes and deprives them of rights and opportunities to receive notice of, and to challenge, tax assessments affecting them and to avoid penalties for non-payment of taxes that are afforded other property owners by law. This deprives time-share period fee owners of due process and equal protection of the law and renders section 192.037, Florida Statutes, unconstitutional....
...Without question, the fee time-share concept establishes administrative assessment and collection problems for taxing authorities. The legislature, which has authorized time-share ownership in chapter 721, addressed the ad valorem assessment and collection problems by adopting section 192.037, Florida Statutes (1985)....
...Walker,
497 So.2d 1299 (Fla. 4th DCA 1986), the Fourth District Court of Appeal, in addressing a similar but broader challenge to this time-share taxing statute, upheld it as constitutional. In doing so, the district court stated: The cumulative effect of sections
192.037,
197.502 and Chapters 194 and 197 is to provide time-share fee owners with the same protections as other owners of real property in the assessment and collection of ad valorem taxes. Notwithstanding the fact that time-share fee owners are not listed as taxpayers on the assessment roll, section
192.037(4) unequivocally provides that all rights and privileges afforded property owners by Chapter 194 as to controlling or appealing assessments shall apply both to the managing entity and to each time-share fee owner. In addition, section
192.037(9) allows the time-share fee owner to receive the protections afforded by Chapter 197 by application made pursuant to section
197.502....
...See section 197.0151(1), Florida Statutes (1985), and section
197.332, Florida Statutes (1987). We note that time-share owners are treated the same as other multiple owners of a single parcel of real property, the tax bill being mailed to one address. Further, section
192.037(4) expressly provides that each time-share owner, as the owner of an undivided interest in a parcel of real property, enjoys all the rights and privileges afforded other types of property owners to contest or appeal assessments....
...e sale of tax certificates, the application for tax deeds, or the issuance of any tax deeds affecting any time-share estate. In our view, there is a rational legislative basis to support the provisions for collection of ad valorem taxes contained in section 192.037....
...owners of single parcels of land. Fundamental rights are not being interfered with and these time-share owners are clearly not a suspect class. For the reasons expressed, we reverse the decision of the district court of appeal to the extent it holds section 192.037, Florida Statutes (1985), unconstitutional....
CopyCited 6 times | Published | Florida 5th District Court of Appeal | 11 Fla. L. Weekly 64
...ty shall be listed on the assessment rolls as a single entry for each time-share development. The assessed value of each time-share development shall be the value of the combined individual time-share periods or time-share estates contained therein. §
192.037(2), Fla. Stat. (1983). Tax statutes, however, operate only prospectively unless legislative intent to the contrary clearly appears. State v. Green,
101 So.2d 805 (Fla. 1958). We find no legislative intent to have section
192.037(2) operate retroactively and thus Hausman cannot rely on this statute to validate his assessment....
CopyCited 5 times | Published | Supreme Court of Florida
...Butterworth, Atty. Gen. and J. Terrell Williams, Asst. Atty. Gen., Tallahassee, for Department of Revenue. *416 KOGAN, Justice. This consolidated appeal is from decisions of the Fourth District Court of Appeal,
497 So.2d 740 and 1306 (1986), declaring section
192.037, Florida Statutes (1983), valid upon the authority of Spanish River Resort Corp....
...The assessment of the time-share units resulted in a valuation that was increased more than tenfold over the prior year and over identical adjoining units, the ownership of which had not been fragmented. The property appraiser based his actions on his interpretation of section 192.037(2), Florida Statutes (1982), effective January 1, 1983....
...All three cases were consolidated for trial. The trial court by amended final judgment approved the assessment process followed by the property appraiser. The district court affirmed the trial court and, on the authority of Spanish River, expressly found section
192.037(2) constitutional. Three of the issues posed by each case are identical: (1) whether section
192.037 is constitutional on due process and equal protection grounds; (2) whether the property appraiser correctly assessed the time-share units under section
192.037(2) by assessing each individual time-share week; and (3) whether the property appraiser, when assessing time-share units under the market value approach, must net from the sales price all elements of the purchase price other than its real property component. The fourth issue raised, pertinent only to the Oyster Pointe Resort case, is whether all fifty-two units of the Oyster Pointe Resort should be assessed for 1983 ad valorem tax purposes pursuant to the provisions of section
192.037. In our recent opinion of Day v. High Point Condominium Resorts, Ltd.,
521 So.2d 1064 (Fla. 1988), we addressed the first issue presented to us in this appeal. We found section
192.037 constitutional on both due process and equal protection grounds. We see no need to engage in any further discussion on this issue, and for the reasons expressed in Day we uphold the validity of section
192.037. The second issue before us questions whether the property appraiser correctly assessed the time-share units under section
192.037(2) by assessing each individual time-share week. Section
192.037(2) states: Fee time-share real property shall be listed on the assessment rolls as a single entry for each time-share development....
...to assess the time-share development *417 as a whole (i.e., the land, buildings and improvements thereon) unaffected by its subdivision into time-share weeks. To support their interpretation the petitioners make two points. In the first sentence of section
192.037(2), the unit to be assessed is referred to as "fee time-share real property," defined in section
192.011(14), Florida Statutes (1982), as "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." In the second sentence of section
192.037(2), the word "value" is used in the singular....
...share development as a whole. This argument was expressly rejected by the Fourth District Court of Appeal in Spanish River. We are also unpersuaded by this argument and quote with approval the district court's analysis of the pertinent provisions of section 192.037: Section 192.037(2) must be read in pari materia with all of the other subsections in section 192.037, particularly the preceding subsection (1)....
...In addition, section
721.03(5), Florida Statutes (1983), now clearly specifies that "the treatment of time-share estates for ad valorem purposes and special assessments shall be as prescribed in Chapters 192 through 200." This quoted language, appearing contemporaneously with the enactment of section
192.037, is an unmistakable expression of the legislature's intent to bring individual time-share units or "weeks" within the ambit of ad valorem taxation......
...In this context, the use of the word "fee" on so many occasions cannot be ignored.
497 So.2d at 1302 (emphasis in the original). In light of the foregoing analysis, we conclude the property appraiser is authorized to assess the time-share units under section
192.037(2) by assessing each individual time-share week....
...Finally, the petitioners in the Oyster Pointe Resort case take issue with the property appraiser's determination that all fifty-two dwelling units in the Oyster Pointe Resort development should be assessed for 1983 ad valorem tax purposes pursuant to the provisions of section 192.037, Florida Statutes (1983)....
...The proper method for challenging the validity of a tax assessment is through the circuit court. §
194.171, Fla. Stat. (1983). We decline to address this evidentiary issue raised for the first time on appeal. For the reasons expressed in this opinion, we approve the decision of the Fourth District Court of Appeal holding section
192.037, Florida Statutes (1983), constitutional. We also hold the property appraiser correctly applied the eighth criterion of section
193.011, Florida Statutes (1983), and properly assessed the time-share units under section
192.037 by assessing each individual time-share week using the market approach to value....
CopyCited 2 times | Published | Florida 4th District Court of Appeal | 10 Fla. L. Weekly 657
...Wood, Jr., of the Law Offices of Gaylord A. Wood, Jr., Fort Lauderdale, for appellee-Markham. Rehearing, Rehearing En Banc Denied August 29, 1985. PER CURIAM. The trial court dismissed with prejudice plaintiffs' complaint challenging the constitutionality of section 192.037, Florida Statutes (1983), which deals with the assessment of taxes on time-share projects. We reverse. The plaintiffs, all condominium associations and developers for time-share projects, were assessed for the taxes due from all of the individual time-share units in their developments pursuant to section 192.037....
CopyCited 2 times | Published | Florida 5th District Court of Appeal | 11 Fla. L. Weekly 1812, 1986 Fla. App. LEXIS 9400
...Stephen Miles, Jr., of Miles and Cumbie, P.A., St. Cloud, for appellee Robert Day. Jim Smith, Atty. Gen., and J. Terrell Williams, Asst. Atty. Gen., Tallahassee, for appellee Randy Miller. *509 COWART, Judge. This is a case questioning the constitutionality of section
192.037, Florida Statutes, which sets out a method for assessing and collecting ad valorem taxes on fee time-share property. A fee time-share real property owner has ownership rights in real property for a specified period of time each year for more than three years. §
721.05(28), Fla. Stat. Section
192.037(2), Florida Statutes, provides that fee time-share real property be listed on the county tax assessment rolls as a single entry for each time-share development. Section
192.037(1), Florida Statutes, purports to designate the managing entity responsible for operating and maintaining the fee time-share real property as taxpayer and agent of the time-share period titleholders. Section
192.037(5) purports to place on such managing entity, as such agent, the duty of allocating taxes and assessments to the individual time-share period titleholders, collecting the taxes and assessments from them, and remitting them to the tax collector....
...The county tax collector is prohibited from accepting payment of taxes and special assessments as to any time-share unit or on the interest of any time-share titleholder and may only accept full payment of the taxes and assessments on the entire time-share development. § 192.037(7), Fla. Stat. Appellants contend that section 192.037, Florida Statutes, is unconstitutional on two grounds first, that it was not enacted pursuant to the constitutional requirements of article III, section 3(c)(1), Florida Constitution, and second, that it results in discriminatory treatment of fee time-share property owners in the assessment and collection of ad valorem taxes which is unreasonable in several respects. We agree with appellant that section 54, chapter 82-226, Laws of Florida, the origin of section 192.037, Florida Statutes, was not within the purview of the call of the governor for Special Session D of the 1982 Legislature and that the record reveals that HB 21-D was introduced solely by Representative Pajcic and was not introduced by...
...tantly, pursuant to, and under the authority of, the legislative direction in section
11.242, Florida Statutes, the Joint Legislative Management Committee ( see §
11.147, Fla. Stat.), section 54, chapter 82-226, Laws of Florida, was incorporated as section
192.037 in the compilation of the public statutes of a general and permanent nature entitled, "Florida Statutes, 1983" which compilation was adopted and enacted at the general session of the 1985 legislature, by section 1, chapter 85-59, Laws of Florida, effective July 30, 1985, as the official statute law of the state....
...of existing statutes, it was cured by the 1985 legislative reenactment of all statutes set forth in "Florida Statutes, 1983". See State ex rel. Badgett v. Lee,
156 Fla. 291,
22 So.2d 804 (1945). Appellants also attack the constitutionality of secton
192.037, Florida Statutes, on the basis of its content or substance claiming that it violates due process and equal protection guarantees in that it provides a method for the assessment and collection of ad valorem taxes on real property owned by tim...
...Other real property owners are entitled to be notified of the application for a tax deed (§§
197.522(1)(a), (b),
197.522(2), Fla. Stat.) time-share owners are not. As answer to all of these differences in treatment the property appraiser calls attention to sections
192.037(4) and
192.037(9), Florida Statutes. Section
192.037(4) provides that all rights and privileges afforded property owners by chapter 194 as to contesting or appealing assessments shall apply both to the managing entity and to each time-share fee owner....
...to contesting and appealing assessments which time-share owners are not afforded. The only way to give time-share owners all of the rights and privileges afforded other real property owners by law is to list them as taxpayers on the assessment roll. Section
192.037(9) provides that in the event an application for tax deed is made by a holder of a tax certificate pursuant to section
197.502, the time-share titleholders shall receive the protections afforded by chapter 197....
...e tax sale of real property, by the tax collector on a statement to the clerk pursuant to section
197.502(4)(f). If a time-share titleholder were not on the tax roll for the year in which the property was last assessed because of other provisions of section
192.037, then, of course, the time-share period owner will not be within the language in section
197.502(4)(f), and will not receive protection under chapter 197 equal with that received by the owner of other real property in whose name the p...
...ns), the statute apparently contemplates that the managing entity will, or can, pay all the taxes because the statute gives the managing entity a lien pursuant to section
718.121 or section
721.16 on the time-share periods for taxes and assessments. §
192.037(8), Fla....
...It is noted that section
718.121(3) specifically provides that each condominium owner can relieve his unit of such a lien by payment of a proportionate amount of such labor or material lien for improvement of common elements. This statute solves none of the problems created by section
192.037....
...ments (apparently only special assessments not tax assessments) which lien can be foreclosed as a real estate mortgage or under the Uniform Commercial Code. This statute solves none of the tax assessment and collection and notice problems created by section 192.037, and, by purporting to grant the managing entity a special method of collection of assessments from time-share owners, provides for a method of collecting special assessments on time-share estates substantially different in kind and discretion from the method of collecting special assessments from other real property owners by the governmental entities making such special assessments. Under section 192.037 the property appraiser is required to assess the entire time-share development, which assessment is to be the value of the combined individual time-share periods or time-share estates contained therein....
...other property estates? The property appraiser is also required to annually notify the managing entity of the "proportions" to be used in allocating the valuation, taxes, and assessments on the time-share property among the time-share estate owners (§ 192.037(3))....
...rties. See generally 3 Am.Jur.2d Agency, § 17 (1986); Restatement (Second) of Agency § 15 (1957). [1] By prohibiting time-share period fee owners from being listed as taxpayers on the ad valorem tax assessment roll and from paying their own taxes, section 192.037 *512 subjects such time-share owners to substantial disadvantages as to payment of taxes and deprives them of rights and opportunities to receive notice of, and to challenge, tax assessments affecting them and to avoid penalties for non-payment of taxes that are afforded other property owners by law. This deprives time-share period fee owners of due process and equal protection of the law and renders section 192.037, Florida Statutes, unconstitutional....
CopyPublished | Florida 2nd District Court of Appeal | 2007 WL 4180941
...Since this order determined the right to the immediate possession of property, we have jurisdiction pursuant to Florida Rule of Appellate Procedure 9.130(a)(3)(C)(ii). Camelot is a timeshare condominium that consists of more than 900 timeshare period units. Pursuant to section 192.037(1), Florida Statutes (2006), the Pinellas County tax collector considered the Association to be the property's taxpayeras agent for the individual timeshare period titleholdersfor the purposes of assessing and collecting the ad valorem taxes....
...were delinquent or whether the only notice of the sale given was to the Association as the agent. Instead, the issue we must resolve *435 is whether the statute requires that notice be given to each of the individual titleholders prior to the sale. Section 192.037(9) states: All provisions of law relating to enforcement and collection of delinquent taxes shall be administered with respect to the timeshare development as a whole and the managing entity as an agent of the timeshare period titleholders; if, however, an application is made pursuant to s....
...of the individual titleholders, once there is an application made for the sale of the property and the issuance of a tax deed, the agency status of the association no longer applies and the individual titleholders must be provided notice. We agree. Section 192.037(9) begins with the recognition that the owners' association is treated as the agent for the timeshare period titleholders for the purposes of "enforcement and collection of delinquent taxes." The plain reading of the remainder of the...
...Specifically, the use of the word "however" indicates that, notwithstanding the prior statement, once the provisions of section
197.502 are implicated, the individual titleholders are entitled to the "protections afforded by chapter 197." Luke Investments argues that section
192.037(9) is satisfied by providing the owners' association with notice because the individual owners receive the notice protection of chapter 197 through their agent....
...This statement is in contrast with the clause before the word "however," which speaks of the titleholders' agent. Section
197.502(4)(a) provides that the notice of the sale of the property shall be given to "[a]ny legal titleholder of record." Although section
192.037(1) designates the Association as the "taxpayer" and the "agent of the timeshare period titleholder," it does not designate it as the titleholder of record. Since section
197.502(4)(a) requires that the notice be given to the "titleholder" and section
192.037 provides that under these circumstances, this protection is to be provided to the timeshare period titleholder, not his agent, we conclude that the plain reading of the statute requires that in order for a sale of property for failure...
CopyPublished | District Court of Appeal of Florida | 11 Fla. L. Weekly 2436, 1986 Fla. App. LEXIS 10710
expressly approving the constitutional validity of Section
192.037(2), Florida Statutes (1985). DOWNEY and ANSTEAD
CopyPublished | District Court of Appeal of Florida | 11 Fla. L. Weekly 2435, 1986 Fla. App. LEXIS 10684
expressly approving the constitutional validity of section
192.037(2), Florida Statutes (1985). DOWNEY and ANSTEAD
CopyPublished | Florida 5th District Court of Appeal | 2004 Fla. App. LEXIS 4335, 2004 WL 689285
...of the requirement that the assessment must be made as of January 1 pursuant to section
192.042(1), Florida Statutes, [4] the units were improperly *966 assessed as timeshares for the year 1998, but not for the year 1999. The Legislature has enacted section
192.037, Florida Statutes, which governs how timeshare property is assessed for purposes of ad valorem taxation. The provisions of that statute, which we will discuss next, support this conclusion. Requirement That Timeshare Estates Be Assessed Pursuant To Section
192.037, Florida Statutes Counties do not possess inherent power to tax; the legal authority of a county to tax must derive from the state....
...tes." Specifically, the Legislature has declared in section
718.120(3), Florida Statutes, that "[c]ondominium property divided into fee timeshare real property shall be assessed for purposes of ad valorem taxes and special assessments as provided in s.
192.037." Section
192.037, Florida Statutes, states in pertinent part: (10) In making his or her assessment of timeshare real property, the property appraiser shall look first to the resale market....
...cipate in an exchange network of resorts. For timeshare real property, such "usual and reasonable fees and costs of the sale" shall be presumed to be 50 percent of the original purchase price; provided, however, such presumption shall be rebuttable. § 192.037(10)-(11), Fla....
