CopyCited 28 times | Published | Supreme Court of Florida
...of ad valorem taxes by reason of the provision of this chapter, and to make it possible for the board of county commissioners of such county to provide the additional public services that will be required in a county where oil and gas are produced." Section 211.13 of the Act prohibits the imposition by any other taxing unit of an additional excise tax and directs the several tax assessors of the counties and cities not to increase the value of the land for ad valorem tax purposes because of the...
...gas for the reason that "it is impossible under known valuation methods to accurately ascertain the true value of oil and gas in place and taxation thereof is more certainly accomplished after its capture or severance from the earth or water." Sec. 211.13....
...n of the location thereon of any producing oil or gas equipment or machinery used in and around any oil or gas well and actually used in the operation thereof and no ad valorem tax shall be imposed upon such producing equipment and machinery. " Sec. 211.13, Fla....
CopyCited 12 times | Published | Supreme Court of Florida
...he Legislature has, by necessary implication, changed its previously expressed policy of exempting from ad valorem taxation any right, title or interest in gas or oil in place, whether owned separately or held intact by the owner of the surface. See § 211.13 et seq., Fla....
...Stat., F.S.A., levying a severance tax on the production of oil and gas and providing, in substance, that the value of the surface of the land shall not be increased for ad valorem tax purposes by reason of the fact that oil or gas may, or does, exist under the surface of such land. § 211.13....
...n place, regardless of whether the title thereto is in the owner of the surface or in a separate ownership. By necessary implication, the Legislature must have intended, in enacting § 193.221, to repeal to some extent the tax exemption conferred by § 211.13, as to separately owned oil and gas rights....
...Nor does § 193.221 require the tax assessor to take into consideration the value of separately owned sub-surface rights in oil or gas in fixing the value of the surface, where not separately assessed against the owner of such sub-surface rights, and thus effect, by necessary implication, a repeal of the provisions of § 211.13 referred to above....
CopyCited 2 times | Published | Supreme Court of Florida
...enforcement are obvious. And, I'm sure, the members of the legislature charged with the duty of drafting these laws are aware of this even more than we are. Moreover, it seems to me they have already spoken on this subject, when, in the enactment of § 211.13 F.S.A....
