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Florida Statute 200.071 - Full Text and Legal Analysis

Florida Statute 200.071 | Lawyer Caselaw & Research

Link to State of Florida Official Statute

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The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 200
DETERMINATION OF MILLAGE

View Entire Chapter

200.071 Limitation of millage; counties.—

(1) Except as otherwise provided herein, no ad valorem tax millage shall be levied against real property and tangible personal property by counties in excess of 10 mills, except for voted levies.

(2) The board of county commissioners shall, in the event the sum of the proposed millage for the county and dependent districts therein is more than the maximum allowed hereunder, reduce the millage to be levied for county officers, departments, divisions, commissions, authorities, and dependent special districts so as not to exceed the maximum millage provided under this section or s. 200.091.

(3) Any county which, through a municipal service taxing unit, provides services or facilities of the kind or type commonly provided by municipalities, may levy, in addition to the millages otherwise provided in this section, against real property and tangible personal property within each such municipal service taxing unit an ad valorem tax millage not in excess of 10 mills to pay for such services or facilities provided with the funds obtained through such levy within such municipal service taxing unit.

History.—s. 1, ch. 67-395; ss. 1, 2, ch. 69-55; s. 28, ch. 69-216; s. 1, ch. 69-300; s. 2, ch. 70-368; s. 3, ch. 74-191; s. 16, ch. 82-154; s. 11, ch. 82-385; s. 4, ch. 91-238.

Note.—Former s. 193.321.

F.S. 200.071 on Google Scholar

F.S. 200.071 on CourtListener

Amendments to 200.071

Annotations, Discussions, Cases:

Cases Citing Statute 200.071

Total Results: 15 | Sort by: Relevance | Newest First

Gallant v. Stephens, 358 So. 2d 536 (Fla. 1978).

Cited 18 times | Published | Supreme Court of Florida

...e only to the state. Art. VII, §§ 1(a), 2 and 9(a), Fla. Const. [7] These materials are found in the files of the Florida Supreme Court Library, entitled "Chronological Development of 1968 Constitution. Art. VII, § 9 Local Taxes." [8] See also § 200.071(3), Fla....

Tucker v. Underdown, 356 So. 2d 251 (Fla. 1978).

Cited 15 times | Published | Supreme Court of Florida

...urt's final judgment passing on the validity of one county's innovative taxing efforts. Here the Brevard County Circuit Court construed Article VII, Sections 2 and 9 of the Florida Constitution, and held valid Sections 125.01(1)(q), 125.01(1)(r) and 200.071(3), Florida Statutes (1975), insofar as they authorize county taxation for municipal purposes by the creation of "municipal service taxing units" without voter approval....

...f the county, but each of the five units has a different millage rate. [6] § 125.01(1)(q), Fla. Stat. (1975), authorizes a county to establish "municipal service taxing or benefit units for any part or all of the unincorporated area of the county". § 200.071(3), Fla....

Charlotte Cty. Bd. Cty. Com'rs v. Taylor, 650 So. 2d 146 (Fla. 2d DCA 1995).

Cited 9 times | Published | Florida 2nd District Court of Appeal

...The complaint also alleged that since the amendment places a cap on revenue, it would conceivably bind present and future commissions in the exercise of their prerogative under the state constitution and statutes to levy a millage up to ten mills for all county purposes. Art. VII, § 9(b), Fla. Const.; § 200.071, Fla....

Ago (Fla. Att'y Gen. 1986).

Published | Florida Attorney General Reports

also, AGO's 84-52 and 75-258. Cf., AGO 84-23. Section 200.071(1), F.S., states that: Except as otherwise

Bd. of Cnty. Commissioners v. Florida Dep't of Cmty. Affairs, 626 So. 2d 1330 (Fla. 1993).

Published | Supreme Court of Florida | 18 Fla. L. Weekly Supp. 508, 1993 Fla. LEXIS 1558, 1993 WL 380198

property taxation imposed by the constitution. See § 200.071(2), Fla.Stat. (1991); art. VII, § 9(b), Fla. Const

Ago (Fla. Att'y Gen. 1990).

Published | Florida Attorney General Reports

See also, ss. 200.071(1) and 200.091, F.S. 9 Section 200.071, F.S., provides: (1) Except as otherwise provided

Bd. of Cnty. Commissioners v. Florida Dep't of Cmty. Affairs, 598 So. 2d 182 (Fla. Dist. Ct. App. 1992).

Published | District Court of Appeal of Florida | 1992 Fla. App. LEXIS 5096

counties and dependent special districts in section 200.071, Florida Statutes, are an unconstitutional

Ago (Fla. Att'y Gen. 2000).

Published | Florida Attorney General Reports

mills local county tax limitation expressed in section 200.071, Florida Statutes and Article VII, section

Hillsborough Cnty. v. Tampa Port Auth., 563 So. 2d 1108 (Fla. Dist. Ct. App. 1990).

Published | District Court of Appeal of Florida | 1990 Fla. App. LEXIS 4629, 1990 WL 89753

VII, section 9(b), Florida Constitution or section 200.071(1), Florida Statutes (1987). The Port Authority

Ago (Fla. Att'y Gen. 1997).

Published | Florida Attorney General Reports

taxes . . . for their respective purposes[.]"1 Section 200.071, Florida Statutes, states that except as provided

Charlotte Cnty. Bd. of Cnty. Commissioners v. Taylor, 650 So. 2d 146 (Fla. Dist. Ct. App. 1995).

Published | District Court of Appeal of Florida | 1995 Fla. App. LEXIS 789

county purposes. Art. VII, § 9(b), Fla. Const.; § 200.071, Fla.Stat. (1991). The Board, in addition to attacking

Ago (Fla. Att'y Gen. 1985).

Published | Florida Attorney General Reports

sentence of s 9(b), Art. VII, State Const. Section 200.071(1), F.S., provides that except as otherwise

Ago (Fla. Att'y Gen. 1989).

Published | Florida Attorney General Reports

and "[e]xcept as otherwise provided herein." Section 200.071(3), F.S., however, provides: In any county

Ago (Fla. Att'y Gen. 1989).

Published | Florida Attorney General Reports

nonvoted millage for general county purposes.4 Section 200.071, F.S., provides in part as follows: (1)

Ago (Fla. Att'y Gen. 1982).

Published | Florida Attorney General Reports

BOARD OF COUNTY COMMISSIONERS' COMPLIANCE WITH SECTION 200.071(1), FLORIDA STATUTES? 2. ASSUMING QUESTION

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