CopyCited 3 times | Published | Florida 5th District Court of Appeal | 2001 WL 256189
...Butterworth, Attorney General, Tallahassee, and Mark T. Aliff, Assistant Attorney General, Tallahassee for Appellee, Florida Department of Revenue. ORFINGER, R.B., J. Appellants own mobile homes and the real property to which their mobile homes *653 are affixed in Volusia County, Florida. Pursuant to section 193.075, Florida Statutes (1996), their mobile homes are subject to ad valorem taxation as real property. The same statute exempts mobile homes affixed to leased property from ad valorem taxes. Appellants brought suit challenging the constitutionality of section 193.075....
...ified and taxed as real property. A mobile home is to be considered real property only when the owner of the mobile home is also the owner of the land on which the mobile home is situated and said mobile home is permanently affixed thereto. Finally, section 193.075(1), Florida Statutes (1996) provides: A mobile home shall be taxed as real property if the owner of the mobile home is also the owner of the land on which the mobile home is permanently affixed....
...Powers,
351 So.2d 32, 40 (Fla.1977). The doctrine of in pari materia requires courts to construe related statutes together so that they illuminate each other and are harmonized. Singleton v. Larson,
46 So.2d 186 (Fla.1950). This rule requires us to construe sections
193.075(1),
320.01(2)(a) and
320.015(1) together and to harmonize them, if possible....
...Tucker,
613 So.2d 448, 452 (Fla.1993). ARTICLE I, SECTION 2 (THE EQUAL PROTECTION CLAIM) Whether a mobile home is subject to ad valorem, taxation as real property depends on whether the owner of the mobile home also owns the land upon which the mobile home is permanently affixed. §
193.075(1), Fla....
...obile home owners (those who own the real property underneath their mobile homes) to ad valorem taxes while exempting another class of mobile home owners (those who lease the land beneath their mobile homes) from such taxes. The constitutionality of section 193.075 was first considered in Nordbeck v....
...to in article VII, section 1(b) and puts them into the category of taxable real property. Nordbeck,
529 So.2d at 361; see also Florida Manufactured Hous. Ass'n v. Dep't of Revenue,
642 So.2d 626, 627 (Fla. 1st DCA 1994) ("We reject the argument that section
193.075, Florida Statutes (1991) is unconstitutional.")....
...Thus, we conclude that the Legislature had a valid reason to classify mobile homes as real property when there exists a commonality of ownership with the underlying real property and to exclude mobile homes affixed to leased land from ad valorem taxes. ARTICLE VII, SECTION 1(b) Appellants also contend that section 193.075 unconstitutionally conflicts with article VII, section 1(b) of the Florida Constitution....
...es. Cf. Palethorpe v. Thomson,
171 So.2d 526 (Fla.1965) (construing predecessor provision in 1885 Florida Constitution). The challenged statute only strips mobile homes of their constitutional exemption when they become affixed to real property. See §
193.075, Fla....
...Hence, classifying it as real property is consistent with the normal and ordinary meaning of "mobile home," as used by the drafters of the constitution. Thus, the statutory definition of "mobile home" is valid under article VII, section 1(b) and Florida Boaters. *657 In our view, section 193.075, Florida Statutes (1996) is rationally related to a valid governmental purpose and is reasonably designed to achieve that purpose....
CopyCited 3 times | Published | Florida 1st District Court of Appeal | 1990 Fla. App. LEXIS 6462, 1990 WL 123116
...The undisputed evidence shows that Goodman was the owner of both the lot and the mobile home, that there was never a license plate affixed to the mobile home, that it was affixed to the lot on which it was located and that the mobile home was taxed together with the lot as real estate. Section 193.075, Florida Statutes, states in pertinent part, Any mobile home without a current license plate properly affixed ......
CopyPublished | Florida 5th District Court of Appeal | 2007 Fla. App. LEXIS 2591, 2007 WL 542742
...cted its position, finding that because it had not taken the statutory steps to protect itself, it was not entitled to notice of the issuance of the deed. We affirm. The legislature has provided guidance on how mobile homes are to be taxed. Sections 193.075(1) and (2), Florida Statutes (2004) [1] , state: (1) A mobile home shall be taxed as real property if the owner of the mobile home is also the owner of the land on which the mobile home is permanently affixed....
...Any such mobile home without a current license plate properly affixed shall be presumed to be tangible personal property. Section
320.015, Florida Statutes (2004), also addresses whether a mobile home is to be considered real or personal property and does so in a language similar to that found in section
193.075....
...he mobile home classified and taxed as real property under subsection (1). [Emphasis added]. Here, it is quite clear, as the trial court noted, that the mobile home was tied down and connected to normal and usual utilities. Moreover, as specified in section 193.075, it had no license plate attached to it, and had "RP" series stickers properly placed on it....
...5th DCA 2005), affirmed,
944 So.2d 289 (Fla.2006)(relief granted where the failure of the owners of real property to receive the notice of sale was entirely the fault of the taxing agencies). AFFIRMED. PLEUS, C.J. and SAWAYA, J., concur. NOTES [1] This court upheld the constitutionality of section
193.075 against an equal protection challenge in Zapo v....
