Florida/Georgia Personal Injury & Workers Compensation

assessed as a "common element" pursuant to section 193.0235, Florida Statutes, if the golf course, which

be assessed as a common element pursuant to section 193.0235, Florida Statutes? 2. May property which is

elements as collateral prior to the enactment of section 193.0235, Florida Statutes? You state that a non ad

...Here, it is undisputed that Morrill’s property is contiguous to the property described in the tax certificate. As a result, he would be entitled to notice if the tax certificate property is either submerged land (other than sovereign property) or the common element of a subdivision. Section 193.0235, Florida Statutes, which concerns the assessment of ad valo-rem taxes and non-ad valorem assessments against subdivision property, explains that the term “common element” includes: *51 (a) Subdivision property not included within...

...enefit of the subdivision. (c) Any other part of the subdivision which has been designated on the plat or is required to be designated on the site plan as a drainage pond, or detention or retention pond, for the exclusive benefit of the subdivision. § 193.0235(2), Fla. Stat. (2007) (emphasis added). It appears that section 193.0235(2)(b) applies here. As the plat clearly shows, the easement runs directly through Bay Vista Estates, and indeed, bisects it. 4 Surna argues that the definition of common element found in section 193.0235(2) cannot apply because the unpaid taxes on the easement property were for 1999 and 2000 and the statute did not become law until 2004....

...There is nothing in the act that excludes existing subdivisions from the protection it affords. See Op. Att’y Gen. Fla. 2003-63 (2003). Thus, although the Bay Vista Estates subdivision was platted more than twenty years before chapter 2003-284, Laws of Florida, enacted section 193.0235, it applies to this subdivision....

...More importantly, there is nothing to indicate that the easement property was not a common element of the subdivision before the effective date of the statute. And, the tax deed sale did not take place until 2007, well after the effective date of sections 193.0235(2) and 197.502(4)(h). Consequently, we conclude that the requirements for notification of the sale are governed by 197.502(4)(h), and the definition of common element in section 193.0235(2) was effective at the time of the sale, thereby, guiding a determination of whether the property was a -common element....

...What is the effect of the issuance of a tax certificate on a lot that includes a prorated share of the assessment for the common elements of the subdivision? 6. May lot owners claim ownership of the common elements under a theory of adverse possession? Section 193.0235 , Florida Statutes, created by section 4, Chapter 2003-284 , Laws of Florida, provides a new statutory provision entitled "Ad valorem taxes and non-ad valorem assessments against subdivision property," which states: "(1) Ad valorem t...

...(c) Any other part of the subdivision which has been designated on the plat or is required to be designated on the site plan as a drainage pond, or detention or retention pond, for the exclusive benefit of the subdivision." Question One As reflected above, a "common element" is defined in section 193.0235 (2), Florida Statutes, as subdivision property not included in the inventory of lots intended to be sold or that have been sold to private owners, easements that have been dedicated to the public or retained for the benefit of the su...

...Nor does it appear that the intent of the legislation would be fulfilled if it were applied only to subdivisions platted after the effective date of the act. To give effect to the Legislature's intent, 4 and absent any provisions to the contrary, it would appear that Chapter 2003-284 , Laws of Florida, designated as section 193.0235 , Florida Statutes, applies to common elements in all subdivisions, regardless of the date they were platted or planned. Question Four As discussed above, section 193.0235 , Florida Statutes, applies only to common elements designated on a subdivision plan or plat....

...The circumstances under which a parcel of real property is deemed to be "possessed" for both sections 95.16 and 95.18 , Florida Statutes, do not appear probable where assessments for common elements of a subdivision are prorated among subdivision lot owners under section 193.0235 , Florida Statutes....