CopyCited 4 times | Published | Florida 5th District Court of Appeal | 1992 Fla. App. LEXIS 11221, 1992 WL 311064
...The trial court concluded that section
201.01 as applied was unconstitutional. Section
201.01, Florida Statutes (1991) provides that specified taxes must be levied and collected on certain documents. It provides in pertinent part: Unless exempt under s.
201.24 or under any state or federal law, if the United States, the state, or any political subdivision of the state is a party to a document taxable under this chapter, any tax specified in this chapter shall be paid by a nonexempt party to the document....
...and that the legislative intent of the amendment was unclear. The asserted ambiguity stems from the failure of the statute to expressly *884 address transactions made under threat of condemnation. Duda also construes the phrase "unless exempt under section 201.24 or under any state or federal law" to include case law exemptions predating the 1987 statutory amendment, not just statutory exemptions. Duda does not contend that the deeds are exempt under the provisions of section 201.24, which relate to governmental debt, nor has Duda cited any other statutory provision which would exempt the deeds from the plain language of the statute....
CopyCited 3 times | Published | Florida 3rd District Court of Appeal | 2003 Fla. App. LEXIS 13605, 2003 WL 22083302
...See §§
607.1101, 608.4383(2), and 620.204(1)(b), Fla. Stat. (2002). [7] Section
201.02(6), Florida Statutes (2000), exempts property transferred to tax exempt entities. Section
201.02(7), Florida Statutes (2000), exempts property transferred in the course of a dissolution of marriage. Section
201.24(1), Florida Statutes (2000), exempts obligations to pay money issued by a Florida municipality, political subdivision, or agency. Finally, Section
201.24(2), Florida Statutes (2000), exempts transactions involving lease or rental of educational facilities and sites.
CopyPublished | District Court of Appeal of Florida | 1982 Fla. App. LEXIS 20310
...real estate transaction. Appellants claim that since the sale of the property was at the order of the circuit court through an appointed receiver the sale amounted to state action and is thus exempt from documentary stamp taxes under Florida Statute § 201.24, and is exempt from intangible tax under Florida Statute § 199.072(l)(a)....
...ed to the exemptions the legislature has seen fit to grant to the State. Florida Statute § 199.072(l)(a) provides that property owned by the State or any political subdivision or municipality thereof is exempt from intangible taxes. Florida Statute § 201.24 exempts any obligations to pay money issued by a municipality, political subdivision, or agency of the State from the imposition of documentary stamp taxes....
CopyAgo (Fla. Att'y Gen. 1988).
Published | Florida Attorney General Reports
...aseback agreement of a parcel of real property entered into by the County School Board Foundation, Inc., a not for profit corporation, for the exclusive use of the school board pursuant to s. 235.056(3), F.S., falls within the statutory provision of s. 201.24 (2), F.S., and is, therefore, exempt from the taxes imposed by Ch....
...chase and leaseback agreement of a parcel of real property entered into by the County School Board Foundation, Inc., a not for profit corporation, for the exclusive use of the school board pursuant to s. 235.056(3), F.S. The 1988 Legislature amended s. 201.24 , F.S., to read as follows: Obligations of municipalities, political subdivisions, and agencies of the state....
...— There shall be exempt from all taxes imposed by this chapter: * * * (2) Any assignment, transfer, or other disposition, or any document, which arises out of a lease or lease-purchase for real property agreement entered pursuant to s. 235.056(3). 1 The amendment of s. 201.24 , F.S., became effective June 17, 1988, and operates retroactively to January 1, 1988....
...2 Therefore, I am of the opinion that a purchase and leaseback agreement of a parcel of real property entered into by the County School Board Foundation, Inc., for the exclusive use of the school board pursuant to s. 235.056(3), F.S., falls within the statutory provision of s. 201.24 (2), F.S., and is, therefore, exempt from the taxes imposed by Ch. 201 , F.S. Sincerely, Robert A. Butterworth Attorney General rab/TJW 1 Section 2, Ch. 88-119, Laws of Florida. 2 See, s. 2, Ch. 88-119, supra, stating that "[e]ffective upon this act becoming a law and operating retroactively to January 1, 1988, section 201.24 , Florida Statutes, is amended....
