CopyCited 3 times | Published | Florida 1st District Court of Appeal
...from taxation" all "personal property" in the State is taxable (Section
196.011, Florida Statutes); and the only express exemption of household goods and personal effects applies to persons "residing and making his or her permanent home" in Florida (Section
196.181, Florida Statutes 1977)....
...action. III. We have thus far not dealt fully with one of appellant's primary contentions. That is, that acceptance of appellees' construction of the statutes leads to irreconcilable conflict with the household goods exemption statute, now found in Section 196.181 Florida Statutes 1977....
...This general principle has been applied, in the cases cited, primarily in aid of a finding of tax liability, rather than nonliability. But the principle is just as valid, in our opinion, when applied to legislation specifying what is not taxable. The history of the exemption statute (Section
196.181, Florida Statutes 1977), and the "definitions" statute (Section
192.001(11)(a), (d), Florida Statutes 1977), shows that over a period of many years the Florida Legislature has dealt (without challenge in the courts) with the particula...
CopyAgo (Fla. Att'y Gen. 1977).
Published | Florida Attorney General Reports
personal effects to residents of Florida. Section
196.181, F. S., in conformity with s. 3(b), Art. VII
