CopyCited 30 times | Published | Supreme Court of Florida | 2006 WL 3313749
...Section
194.171 provides: (1) The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is located, except that venue shall be in Leon County when the property is assessed pursuant to s.
193.085(4)....
...wner, because taxpayer status is tied to assessments and all property, including State property, must be assessed. See §
192.001(13), Fla. Stat. (2006) ("`Taxpayer' means the person or other legal entity in whose name property is assessed. . . ."); §
193.085(1), (3)(a)-(b), Fla....
CopyCited 10 times | Published | Florida 1st District Court of Appeal | 1993 WL 210590
...A similar action was filed with respect to the 1988 valuation. Jurisdiction of the circuit court was invoked under the provisions of section
194.171, Florida Statutes (1987). In its complaints, FEC alleged that its property had been assessed far in excess of its just value as determined pursuant to section
193.085, Florida Statutes (1987), the rules and regulations of the Department of Revenue, and the United States Code provisions above mentioned. The complaints also alleged that the assessments were so excessive and unjust as to be both discriminatory and confiscatory. Specifically, FEC alleged that DOR's actions in arriving at the assessments were in violation of sections
193.085,
195.027 and
195.032, Florida Statutes (1987), as well as the regulations of DOR, and Article VII, sections 1 and 4, Constitution of the State of Florida, and Article I, section 8 and the Fourteenth Amendment of the Constitution of the United States, and 49 U.S.C....
...While acknowledging the existence of DOR's duly promulgated rules authorizing a unit rule method of assessment [2] FEC nevertheless contends that there is no statutory authority for this method of assessment. Here, FEC argues that while the statute relied upon by DOR as authority for its rules, section 193.085(4), is a valid statute, the statute simply does not authorize a unit rule or "going concern" valuation of railroad property. [3] Alternatively, FEC contends that if DOR's interpretation of section 193.085(4) is accepted as providing legislative authority for a "going concern" tax on railroads, the statute would be in violation of the "single subject" rule of Article III, section 6, Florida *1055 Constitution, [4] and would also be in v...
...lroad ran, based upon the miles of track in each county. Simpson v. Loftin,
33 So.2d at 232. Through revision and renumbering of the statutes in subsequent years, much of the substance of section 195.01 of the 1941 statutes became incorporated in subsection
193.085(4)(a), Florida Statutes (1987)....
...ular county, shall be apportioned based upon track miles." DOR is further directed by the statute to promulgate rules to ensure the proper valuation and apportionment of the railroad's property, including the form and content of returns. Pursuant to section 193.085, DOR has promulgated rules which clearly prescribe a unit rule method of valuation for railroads....
...General American Transportation Corporation,
521 So.2d 112 (Fla. 1988), the most recent decision addressing the assessment of railroads, the court specifically recognized the unit rule method of assessment in Florida, stating: Under the provisions of section
193.085(4), Florida Statutes (1979), the cars of resident railroads are taxed by the unit rule method......
...essing real estate of public service corporations. [2] See Rule 12D-2.001(8), and 12D-2.006, F.A.C. Significantly, the complaints filed by FEC in the circuit court contain no reference to the existence or validity of these rules. [3] FEC argues that section 193.085(4) at most authorizes only a "central assessment" of railroad property, which FEC maintains is distinct from a unit rule method of assessment. [4] FEC's "single subject" argument is misplaced. The statute in question, section 193.085, has been codified and reenacted for publication in the Florida Statutes....
...agreements as were essential to its operation. [7] The term "operating property" is defined in the statute as including all property, rights of way, tracks, rolling stock, etc., "and other property directly related to the operation of the railroad." Section 193.085(4)(a), F.S....
CopyCited 6 times | Published | Supreme Court of Florida | 1998 WL 190509
...ision companies. The Unit-Rule Method of Valuation The Florida Legislature has authorized the Florida Department of Revenue to assess the tangible personal property of railroad and railroad terminal companies under the unit-rule method of valuation. § 193.085(4)(a), Fla....
CopyCited 5 times | Published | Court of Appeals for the Eleventh Circuit | 1987 U.S. App. LEXIS 14459
...1 *1569 Facts and Contentions of Parties 2 The State of Florida, through the Department, assesses and taxes all railroad transportation property within the state on an ad valorem basis. The state assessment of railroad property is allocated to each county by the Department in accordance with Fla. Stat. § 193.085 (4)(b)(4) (1981)....
CopyCited 4 times | Published | Florida 2nd District Court of Appeal | 2 A.L.R. 4th 421
...and 1974 were sustained by the Board. However, the 1975 and 1976 assessments of the railroad property were disapproved because the Department of Revenue had determined that the railroad property was "private car line" property within the meaning of Section 193.085(4), Florida Statutes....
CopyCited 2 times | Published | Florida 5th District Court of Appeal
...t the earnings are based not only upon the intrinsic value of the personal property used but also depend upon labor skills, management techniques, etc., which are intangible factors unrelated to the value of the personal property. Although paragraph 193.085(4)(a), Florida Statutes (1991), permits this method of evaluation to be used to assess railroads and the Second District approved its use in assessing an electric cooperative in Lowe v....
...2d DCA 1979), we find that cable television companies are unlike railroad companies or utility companies. [3] They do not hold exclusive franchises and are not regulated in the same manner. Cable television companies are naturally occurring monopolies. These distinctions lead us to conclude that the extension of section 193.085(4)(a) to cable companies is improper....
CopyCited 1 times | Published | Florida 5th District Court of Appeal | 1999 Fla. App. LEXIS 11868, 1999 WL 682609
...As the statute states: (1) The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is located, except that venue shall be in Leon County when the property is assessed pursuant to § 193.085(4)....
CopyPublished | District Court of Appeal of Florida | 1979 Fla. App. LEXIS 16370
PER CURIAM. From an examination of Section 193.-085(4)(b), Florida Statutes (1975), we conclude that
CopyPublished | District Court of Appeal of Florida | 1986 Fla. App. LEXIS 10652, 11 Fla. L. Weekly 2360
PER CURIAM. This cause is before us on appeal from a final judgment invalidating central ad valo-rem tax assessments of appellees’ migratory rolling stock (railcars) on the basis that the authorizing Florida Statute, Section 193.085(4)(b), was applied unconstitutionally....
...t taxed here. This statute, standing alone, is not facially invalid; however, the absence of any provision — in Section 193.-085 or elsewhere in Florida Statutes— which directs the taxation of nonresident railroad cars requires the Court to hold Section 193.085(4)(b) unconstitutional as applied to Plaintiffs, and to cancel the assessments in issue....
CopyPublished | Florida 1st District Court of Appeal | 1975 Fla. App. LEXIS 13954
appropriate county.” And the next mention is in Section
193.085, F.S.1971 at subsection (4) : “The department
CopyAgo (Fla. Att'y Gen. 1975).
Published | Florida Attorney General Reports
stockholder or the titleholdercorporation. Section
193.085(1), F.S., provides in pertinent part: "The
CopyAgo (Fla. Att'y Gen. 1980).
Published | Florida Attorney General Reports
valued on the real property assessment roll. Section
193.085, F. S. Pursuant to s.193.114, F. S., the Department
CopyPublished | District Court of Appeal of Florida | 2 A.L.R. 4th 421, 1979 Fla. App. LEXIS 13981
“private car line” property within the meaning of Section
193.085(4), Florida Statutes.2 The property has not
CopyPublished | Supreme Court of Florida | 13 Fla. L. Weekly 115, 1988 Fla. LEXIS 281
...The Department of Revenue appeals the decision of the First District Court of Appeal in Department of Revenue v. General American Transportation Corp.,
504 So.2d 1259 (Fla. 1st DCA 1986), which held unconstitutional, as applied, the ad valorem taxation of private line railroad cars under section
193.085(4), Florida Statutes (1979). The district court also certified the following question as one of great public importance: Is the assessment for ad valorem tax of private-line railcars, pursuant to section
193.085(4)(b), Florida Statutes (1979), unconstitutionally discriminatory in that the similarly situated rolling stock of nonresident railroads is not similarly assessed under chapter 193? Id....
...The situs for taxation of such property shall be according to the apportionment. The respondent carline companies challenge the tax assessments of their rolling stock for the tax years 1980 — 1984 on the grounds that the statutory scheme embodied in section 193.085(4)(b), Florida Statutes (1979), discriminates against private carline owners because rail cars owned by nonresident railroads are not taxed in Florida....
...so as to subject Plaintiffs’ rolling stock to assessment and taxation in Florida, so long as nonresident railroad rolling stock is not taxed here. This statute, standing alone, is not facially invalid; however, the absence of any provision — in Section 193.085 or elsewhere in Florida Statutes —which directs the taxation of nonresident railroad cars requires the Court to hold Section 193.085(4)(b) unconstitutional as applied to Plaintiffs, and to cancel the assessments in issue....
...Further, respondents, by their equal protection contentions, are not asking for equal tax treatment, but, in fact, are asking for a tax advantage over resident and nonresident railroads, which are subject to full taxation in the states where those railroads own track. Under the provisions of section 193.085(4), Florida Statutes (1979), the cars of resident railroads are taxed by the unit rule method, while private carline cars are taxed based on the number of cars habitually present in Florida....
...When the respondents’ cars travel on track within our state, they clearly receive opportunities and benefits from Florida. Accordingly, we reverse the decision of the district court of appeal and direct that the court remand to the trial court with instructions to reinstate the tax assessment under section 193.085(4)(b) for the years 1980 through 1984....
