CopyAgo (Fla. Att'y Gen. 1995).
Published | Florida Attorney General Reports
...James G. Yaeger Lee County Attorney Post Office Box 398 Fort Myers, Florida 33902-0398 Dear Mr. Yaeger: You have asked for my opinion on substantially the following question: Whether the Lee County Board of County Commissioners is authorized, pursuant to section 196.28 , Florida Statutes, to cancel all outstanding liens for taxes on land, delinquent or current, acquired by the county and used by the county for those public purposes set forth in the statute, such that the ad valorem levies of all of the taxing authorities operating within the county, including municipalities, the school board, municipal services taxing districts, and any other political subdivisions of the state operating within the county would be discharged? In sum: Section 196.28 , Florida Statutes, authorizes the Board of County Commissioners of Lee County to cancel and discharge any and all liens for delinquent or current taxes that are held or owned by the county or the state on land acquired by the county for those county purposes set forth therein....
...While current taxes on these lands may be prorated and cancelled by other taxing authorities pursuant to section
196.29 , Florida Statutes, the Board of County Commissioners may not undertake to cancel or discharge liens for taxes owed to any taxing entity other than the county or the state pursuant to section
196.28 , Florida Statutes....
...which is used for governmental, municipal, or public purposes shall be exempt from ad valorem taxation, except as otherwise provided by law. However, your question relates to the taxes owed on property acquired by a county which were imposed while the land was in private ownership. Pursuant to section 196.28 (1), Florida Statutes: The board of county commissioners of each county of the state be and it is hereby given full power and authority to cancel and discharge any and all liens for taxes, delinquent or current, held or owned by the co...
...on the records to accomplish such cancellation and to do all things necessary to carry out the provisions of this section, and to make the same effective, this section being their authority so to do. You have asked whether the procedure described in section 196.28 , Florida Statutes, would allow the board of county commissioners to discharge the taxes of political subdivisions in addition to those liens for taxes held by the county or the state. For the following reasons it is my opinion that it does not. It is the general rule that statutes providing property tax exemptions are to be construed strictly in accordance with their terms. 3 Thus, the exemption provided in s. 196.28 , Florida Statutes, may not be expanded outside the scope of what is clearly provided by the language of the statute. 4 Further, the Legislature has made provision for proration and cancellation of taxes imposed by other governmental entities against property acquired by a county but these provisions for cancellation exist outside section 196.28 ....
...Florida Statutes. In the event that land is transferred to an exempt entity, such as the county, section
196.295 (2), Florida Statutes, mandates taxpayer liability for those taxes due from prior years on such property. In sum, it is my opinion that section
196.28 , Florida Statutes, authorizes the Lee County Board of County Commissioners to cancel and discharge liens for either delinquent or current taxes that may be held by the county or by the state upon lands acquired by the county for the public purposes set forth therein....
CopyAgo (Fla. Att'y Gen. 1990).
Published | Florida Attorney General Reports
...4 Except in cases where municipal property becomes subject to taxation due to lease of the property to a nongovernmental lessee, 5 nothing exempts property owned by a municipality from having tax certificates issued against it for delinquent taxes. Section 196.28 , F.S., does allow the board of county commissioners to cancel and discharge any and all liens for taxes, delinquent or current, upon lands conveyed to, or acquired by a municipality....
