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
...hold goods and personal effects of a nonresident of Florida exempt from ad valorem taxation? SUMMARY: Section 3(b), Art. VII, State Const., expressly limits the exemption from taxation of household goods and personal effects to residents of Florida. Section 196.181 , F....
...S., provides: 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 . . . . (Emphasis supplied.) Section 196.181 , F....
...(Emphasis supplied.) Rule 12D-7.02, F.A.C., provides: Only household goods and personal effects of the taxpayer which are actually employed in the use of serving the creature comforts of the owner and not held for commercial purposes are entitled to the exemption provided by Section 196.181 , F....
...Household goods and personal effects belonging to persons not residing and making their permanent home in this state are not exempt . (Emphasis supplied.) Section 3(b), Art. VII, State Const., expressly limits the exemption from taxation to household goods and personal effects of residents of Florida. Section 196.181 , F....
