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Florida Statute 196.001 | Lawyer Caselaw & Research
F.S. 196.001 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 196.001

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 196
EXEMPTION
View Entire Chapter
F.S. 196.001
196.001 Property subject to taxation.Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law:
(1) All real and personal property in this state and all personal property belonging to persons residing in this state; and
(2) All leasehold interests in property of the United States, of the state, or any political subdivision, municipality, agency, authority, or other public body corporate of the state.
History.s. 16, ch. 71-133.

F.S. 196.001 on Google Scholar

F.S. 196.001 on Casetext

Amendments to 196.001


Arrestable Offenses / Crimes under Fla. Stat. 196.001
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.001.



Annotations, Discussions, Cases:

Cases from cite.case.law:

A. CRAPO, v. GAINESVILLE AREA CHAMBER OF COMMERCE, INC. a, 274 So. 3d 453 (Fla. App. Ct. 2019)

. . . See § 196.001(1), Fla. Stat. (2014). . . . . § 196.001(1), Fla. Stat.; Capital City Country Club, Inc. v. . . .

GENESIS MINISTRIES, INC. a v. S. BROWN, M., 250 So. 3d 865 (Fla. App. Ct. 2018)

. . . . § 196.001(1), Fla. Stat. (2005). . . .

SOWELL, v. PANAMA COMMONS L. P., 192 So. 3d 27 (Fla. 2016)

. . . property in the state is subject to [ad valorem] taxation ‘unless expressly exempted,’ see section 196.001 . . .

STRANBURG, v. PANAMA COMMONS L. P., 160 So. 3d 160 (Fla. Dist. Ct. App. 2015)

. . . .” § 196.001, Fla. Stat. (2013); see also Hous. by Vogue, Inc. v. . . .

PARRISH, v. PIER CLUB APARTMENTS, LLC, a, 900 So. 2d 683 (Fla. Dist. Ct. App. 2005)

. . . . § 196.001(1), Fla. Stat. (2004). . . . principles, all real property in the state is subject to taxation “[ujnless expressly exempted,” see section 196.001 . . .

WARD, v. BROWN,, 894 So. 2d 811 (Fla. 2004)

. . . See §§ 192.001-.123, 193.011-.155, 194.011-.037, 195.0011-.207, 196.001-32 Fla. Stat. (2001). . . .

DEPARTMENT OF REVENUE, v. CITY OF GAINESVILLE,, 859 So. 2d 595 (Fla. Dist. Ct. App. 2003)

. . . See § 196.001, Fla. Stat. (1971). . . .

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

. . . He relies on section 196.001, Florida Statutes (1993), which provides: Unless expressly exempted from . . .

SEBRING AIRPORT AUTHORITY v. C. McINTYRE, J. T. Of v. C. J. T., 783 So. 2d 238 (Fla. 2001)

. . . provided by the county in which they were situated: The result obtained through application of Sections 196.001 . . .

CANAVERAL PORT AUTHORITY, v. DEPARTMENT OF REVENUE,, 690 So. 2d 1226 (Fla. 1996)

. . . Section 196.001 provides that all property is subject to taxation unless expressly exempted. . . . In view of the express language used in sections 196.001, 196.199(2), and 196.199(4), particularly the . . . Together, sections 196.001, 196.199(2), and 196.199(4) require ad valorem taxation of fee interests in . . . We therefore construe section 315.11 in conjunction with sections 196.001, 196.199(2), and 196.199(4) . . . Our construction of these statutes is consistent with this Court’s earlier analysis of sections 196.001 . . .

LEON COUNTY EDUCATIONAL FACILITIES AUTHORITY SRH, v. HARTSFIELD,, 669 So. 2d 1105 (Fla. Dist. Ct. App. 1996)

. . . For example, section 196.001, Florida Statutes, requires all real property to be taxed unless there is . . .

OCEAN HIGHWAY AND PORT AUTHORITY, v. PAGE,, 609 So. 2d 84 (Fla. Dist. Ct. App. 1992)

. . . See Section 196.001, Florida Statutes (1989), which provides: Unless expressly exempted from taxation . . .

INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS OF MIAMI BEACH, INC. v. ROBBINS,, 44 Fla. Supp. 2d 77 (Fla. Cir. Ct. 1990)

. . . See also § 196.001, Fla. . . .

INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS OF MIAMI BEACH, INC. v. BYSTROM,, 29 Fla. Supp. 2d 7 (Fla. Cir. Ct. 1988)

. . . Section 196.001, Florida Statutes (1985). 2. . . .

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

. . . . § 196.001, Fla. Stat. (1985). . . .

BELL, III, a R. J. v. R. D. BRYAN, a k a D. B. O. a k a W. O., 505 So. 2d 690 (Fla. Dist. Ct. App. 1987)

. . . Section 196.001, Florida Statutes, which has remained unchanged since 1971, provides: Unless expressly . . .

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

. . . . § 196.001, Fla.Stat. (1983). . . . . § 196.001, Fla.Stat. (1983). . . .

F. REDFORD, Jr. G. B. B. v. DEPARTMENT OF REVENUE,, 478 So. 2d 808 (Fla. 1985)

. . . and the board seeking a determination that the twenty-five leaseholds were not exempt under sections 196.001 . . .

MILLER, v. HIGGS,, 468 So. 2d 371 (Fla. Dist. Ct. App. 1985)

. . . Section 196.001, Florida Statutes. . . .

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). . . .

UNDERHILL, E. E. E. S. Jr. Dr. W. G. A. v. EDWARDS, W., 400 So. 2d 129 (Fla. Dist. Ct. App. 1981)

. . . Section 196.001, Florida Statutes. . . .

A. MALLARD, v. TELE- TRIP COMPANY, a, 398 So. 2d 969 (Fla. Dist. Ct. App. 1981)

. . . As a part of the comprehensive alterations enacted into law, the legislature created Section 196.001( . . . Section 196.001(2), Florida Statutes (1971), states that, unless expressly exempted by statute, “All . . . In Walden, supra, at 285, the Florida Supreme Court noted that the only exemption to Section 196.001( . . .

DEPARTMENT OF REVENUE v. ANDERSON, C. M. A. F., 389 So. 2d 1034 (Fla. Dist. Ct. App. 1980)

. . . authorities have consistently assessed the leasehold interests as real property in accordance with Section 196.001 . . .

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

. . . is a situs provision and that the right to tax is established by the following statutory mandate: ‘196.001 . . .

R. R. WALDEN, v. HILLSBOROUGH COUNTY AVIATION AUTHORITY, 375 So. 2d 283 (Fla. 1979)

. . . Section 196.001 provides: Property subject to taxation. — Unless expressly exempted from taxation, the . . .

FIRST NATIONAL BANK OF BIRMINGHAM, a v. DEPARTMENT OF REVENUE, 364 So. 2d 38 (Fla. Dist. Ct. App. 1978)

. . . Section 196.001(2), Florida Statutes (1975), first enacted as Chapter 71-133, Section 16, Laws of Florida . . . The statutes were the predecessors to Sections 196.001(2) and 196.199, Florida Statutes (1971). . . . repealed by Ch. 71-133, § 15, Laws of Florida, but certain of its provisions were replaced in Sections 196.001 . . .

ST. JOHN S ASSOCIATES, a v. A. MALLARD,, 366 So. 2d 34 (Fla. Dist. Ct. App. 1978)

. . . Section 196.001, Florida Statutes (1971), provides: Property subject to taxation. — Unless expressly . . . Daytona Beach Racing, etc., 341 So.2d 498, 502, n. 5 (Fla.1976): “Section 196.001, Florida Statutes ( . . .

LYKES BROTHERS, INC. v. CITY OF PLANT CITY, 354 So. 2d 878 (Fla. 1978)

. . . entitled “Exemptions for property owned by governmental units”, reads: “(3) Nothing herein or in § 196.001 . . . Section 196.001, Florida Statutes (1973), provides that all property is subject to taxation unless expressly . . .

STATE DEPARTMENT OF REVENUE, v. E. J. GIBBS, Jr., 342 So. 2d 562 (Fla. Dist. Ct. App. 1977)

. . . . § 196.001(2), Fla.Stat., provides: “Unless expressly exempted from taxation, the following property . . .

VOLUSIA COUNTY, a v. DAYTONA BEACH RACING AND RECREATIONAL FACILITIES DISTRICT, a a, 341 So. 2d 498 (Fla. 1976)

. . . Paralleling this constitutional provision, Section 196.001, Florida Statutes (1975) makes “[a]ll leasehold . . . Section 196.001, Florida Statutes (1975) supersedes the statutory provisions considered in Dade County . . .

WILLIAMS v. R. JONES, DUNES MOTEL, INC. a v. R. JONES, J. LERGENMILLER, Jr. v. R. JONES,, 326 So. 2d 425 (Fla. 1975)

. . . ), Florida Appellate Rules, in that the Circuit Court passed directly upon the validity of Sections 196.001 . . . The circuit judge specifically held that Sections 196.001(2), 196.199(6) and 196.199(7) do not violate . . . The rate of the tax imposed by Section 196.001(2), Florida Statutes, is uniform as to all leaseholds . . . The classifications created by Section 196.001(2) and Section 196.199, Florida Statutes, result in the . . . The predecessor to Subsection 196.001(2) and Section 196.199, Florida Statutes, enacted in 1971, was . . .

HERTZ CORPORATION, a a v. R. R. WALDEN,, 299 So. 2d 121 (Fla. Dist. Ct. App. 1974)

. . . Section 196.001(2), F.S.A.1973, says that unless expressly exempted, all leasehold interests in the property . . .

DADE COUNTY, a v. TRANSPORTES AEREOS NACIONALES, S. A. TAN AIRLINES a, 298 So. 2d 570 (Fla. Dist. Ct. App. 1974)

. . . . §§ 196.001(2) and 196.-199(2) (a), Fla.Stat. . . . Further, § 196.001(2), Fla.Stat. makes leasehold interests in government property subject to taxation . . .

CAMP, v. TAX ASSESSOR,, 37 Fla. Supp. 42 (Escambia Cty. Cir. Ct. 1972)

. . . controlled by any agency thereof, and which is used for a public purpose. (13) §16 of chapter 71-133, now §196.001 . . .