Florida/Georgia Personal Injury & Workers Compensation

...ially in excess of ninety-eight years. The Legislature codified these constitutional provisions in sections 196.031(1) and (2), Florida Statutes, which specifically recognize that a co-op may qualify as a homestead for purposes of taxation. See also § 196.041, Fla....

...cision in Ammerman v. Markham, 222 So.2d 423 (Fla. 1969), which provides that the homestead exemption is applicable to cooperative apartments solely for the purpose of taxation." In re: Estate of Wartels, supra, at 50. We agree with this conclusion. Section 196.041, Florida Statutes (1973) grants homestead exemption to a tenant-stockholder or member of a cooperative apartment corporation who is entitled to occupy for dwelling purposes an apartment in a building owned by the corporation....

...The trial court ultimately entered summary judgment in favor of Nikolits, finding that no exemption was appropriate and that the property should be assessed as it originally was by appellee. This appeal ensued. The issue on appeal is whether a corporate entity of a type not enumerated under sections 196.031 or 196.041, Florida Statutes (1997), which holds title to residential real property, qualifies for the homestead tax exemption under Article VII, section 6 of the Florida Constitution....

...l estate, as that term is employed in s. 6, Art. VII of the State Constitution; and such person shall be entitled to the homestead tax exemption irrespective of whether such interest was created prior or subsequent to the effective date of this act. § 196.041, Fla....

...purchases a membership in a corporation that owns the land on which the mobile home sits, but must still pay rent for use of the land, is entitled to a homestead exemption. The Attorney General, relying on AGO 80-32, opined that sections 196.031 and 196.041 demonstrate the legislatures intent to extend the homestead exemption to only those listed in the statute, and to none others....

...VII of the 1968 Revised Constitution and the constitutional definition of real property and legal and beneficial title in equity thereto as used in s. 6(a), Art. VII of the 1968 Revised Constitution. The language employed in ch. 67-339, now found in ss. 196.031 and 196.041, F....

...S., would seem to demonstrate that the Legislature purposed the additional extension of the homestead tax exemption only to owners of condominium and cooperative apartments and no others. The other enumerated class or classes of persons in ss. 196.031 and 196.041 are, of course, if otherwise eligible, qualified for and entitled to the prescribed homestead exemption....

...Atty Gen. Fla. 80-31 (1980). Thus, both the Attorney Generals Office and the Department of Revenue believe that the legislature intended to extend the homestead exemption exclusively to the list of corporately owned properties in sections 196.031 and 196.041....

...gislative initiative expressed such an intent. As to the issue of whether the legislative initiatives conflict with Article VII, section 6 of the Florida Constitution, the legislature properly exercised its authority by enacting sections 196.031 and 196.041, and we find no conflict between Article VII, section 6 of the Florida Constitution and these statutes. Next, we turn to sections 196.031 and 196.041 to determine whether either statute is of doubtful meaning....

...ion were properly taxed as property owners, noting that they directly fall within the scope of Article VII, section 6(a). 426 So.2d at 76. Such members of a mobile home corporation are also expressly included within the scope of sections 196.031 and 196.041....

...ircuit. Dills v. City of Marietta, Ga., 11 Cir.1982, 674 F.2d 1377, 1380. However, Manda dealt with a homestead for tax purposes. It is well settled that homestead decisions for tax purposes are based upon a completely different statutory provision (§ 196.041, Florida Statutes) and may have no relevancy to decisions for forced sale purposes....

...NOTES [1] (1939), 137 Fla. 114, 188 So. 103, same case (1940), 141 Fla. 318, 193 So. 45. [2] Cf. Hillsborough County Aviation Authority v. Walden (Fla. 1968), 210 So.2d 193; Park-N-Shop v. Sparkman (Fla. 1957), 99 So.2d 571. [3] (Fla. 1973), 275 So.2d 505, 509 n. 2. [4] § 196.041, F.S....

...l or beneficial title to that home and, in good faith, make it their permanent residence. For homestead exemption purposes only, individuals holding beneficial title includes residents whose stay on the property is limited by jointure or settlement. § 196.041, Fla. Stat. (1993). Here, both parties agree the QPRT is valid under I.R.C. § 2702 and creates a jointure or settlement under the meaning of § 196.041 of the Florida Statutes....

...e to the property for homestead exemption purposes. Neither the statute nor the constitution places such a time limit on beneficial title, and we decline to do so as well. It is enough that the Welbaums held beneficial title, under the definition of § 196.041, during the year in which they claim the exemption....

ownership documents to establish title."2 Section 196.041, Florida Statutes, delineates those holding

as those terms are used in subsection (1).1 Section 196.041, Florida Statutes, delineates those holding

tax exemption as specifically provided in section 196.041, Florida Statutes.5 Other jurisdictions have

that contained in the constitution because section 196.041(2), Florida Statutes (1989), permits an exemption

...At the outset, courts interpret statutes by first looking to the actual language of the statute, and reading that language for its plain and ordinary meaning. See e.g., Koile v. State, 934 So.2d 1226 (Fla.2006). Here, the pertinent statutes are sections 196.031 and 196.041, Florida Statutes (2005). Section 196.031 provides a homestead exemption to [e]very person who ... has the legal or beneficial title in equity to real property in this state and who resides thereon and in good faith makes the same his or her permanent residence. Section 196.041 states that lessees owning the leasehold interest in a bona fide lease having an original term of 98 years or more in a residential parcel ... shall be deemed to have legal or beneficial and equitable title to said property. The plain and ordinary meaning of sections 196.031 and 196.041 clearly provides that a 98-year-plus lessee of a residential parcel permanently occupied as a residence qualifies for a homestead exemption....

condominium parcel occupied by its owner. . . ."1 Section 196.041, Florida Statutes, delineates those holding

, F.S.A, which were renumbered § 196.031 and § 196.041, Fla.Stat., in the 1969 Session of the Florida

And see, Op. Att'y Gen. Fla. 90-70 (1990). 8 Section 196.041(2), Fla. Stat. (1993).

ownership documents to establish title."4 (e.s.) Section 196.041, Florida Statutes, delineates those holding

exemption was confined to taxation only. 7 Section 196.041, F.S. 8 See, s. 719.103(8), F.S., defining

was designed to protect.9 In this regard, section 196.041(2), Florida Statutes, provides: "A person who

he has equitable title to the real estate. Section 196.041(2), F.S., provides that: A person who otherwise