Florida Statute 196.185 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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196.185 Exemption of inventory.—All items of inventory are exempt from ad valorem taxation.

History.—s. 1, ch. 81-308.

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Amendments to 196.185

Annotations, Discussions, Cases:

Cases Citing Statute 196.185

Total Results: 4 | Sort by: Relevance | Newest First

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Florida, Dep't of Revenue v. Brandt, 97 F.3d 476 (11th Cir. 1996).

Cited 16 times | Published | Court of Appeals for the Eleventh Circuit | 36 Fed. R. Serv. 3d 59, 1996 U.S. App. LEXIS 26472, 1996 WL 544020

...e Collection pursuant to Florida Statute § 197.122, effective January 1, 1992. The Trustee sought an administrative recharacterization of the Collection as inventory held for sale and exempt from ad valorem taxation under Florida Statute § 196.185.2 The County declined the request, and on April 1, 1993, the tax assessment became delinquent and the lien became enforceable. On May 13, 1993, the Trustee commenced an adversary proceeding 1 Appellants'...

...gs Pending Ruling on Motion for Certification of Question to Florida Supreme Court" and "Motion for Certification of Question to Florida Supreme Court" are denied. 2 "All items of inventory are exempt from ad valorem taxation." Fla.Stat. § 196.185 (1989). against the County seeking a determination that the ad valorem tax assessment for the 1992 tax year was invalid and the related tax lien was avoidable....

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Dep't of Revenue, State of Florida, a State Agency & Randy Miller, Its Exec. Dir. v. Trailer Train Co., a Delaware Corp., 830 F.2d 1567 (11th Cir. 1987).

Cited 5 times | Published | Court of Appeals for the Eleventh Circuit | 1987 U.S. App. LEXIS 14459

...perations in Florida. Trailer Train’s railroad transportation property, (which is its rolling stock) consists solely of tangible personal property. On January 1, 1982, Florida totally exempted business inventory from ad valorem taxation Fla. Stat. § 196.185 (1981)....

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Adams Constr. Equip. Co. v. Hausman, 472 So. 2d 467 (Fla. Dist. Ct. App. 1985).

Published | District Court of Appeal of Florida | 1985 Fla. App. LEXIS 12313, 10 Fla. L. Weekly 332

as tangible personal property pursuant to section 196.-185, Florida Statutes (1983). Adams is engaged

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Robbins v. Brandt (In re Se. Banking Corp.), 178 B.R. 291 (S.D. Fla. 1995).

Published | District Court, S.D. Florida | 1995 U.S. Dist. LEXIS 2391

valorem taxation pursuant to Florida Statute § 196.185.1 Joel W. Robbins, as Dade County Property Appraiser

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