Florida Statute 320.15 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XXIII
MOTOR VEHICLES

Chapter 320
MOTOR VEHICLE LICENSES

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320.15 Refund of license tax.—

(1) Any resident owner of a motor vehicle or mobile home that has been destroyed or permanently removed from the state shall, upon application to the department and surrender of the license plate or mobile home sticker issued for such vehicle, be entitled to a credit to apply to registration of any other vehicle in the name of the owner, if the amount is $3 or more, for the unexpired period of the license. However, if the license plate surrendered is a “for-hire” license plate, the amount of credit may not be more than one-half of the annual license tax amount. A credit is not valid after the expiration date of the license plate which is current on the date of the credit, as provided in s. 320.07.

(2) A motor vehicle registrant or mobile home owner who has renewed a motor vehicle registration during the advance renewal period pursuant to s. 320.071 and who surrenders the license plate for the vehicle before the end of the renewal period may apply for a refund of the license taxes assessed in s. 320.08.

History.—s. 6, ch. 7275, 1917; s. 1, ch. 7737, 1918; RGS 1011; s. 5, ch. 8410, 1921; s. 3, ch. 10182, 1925; CGL 1285; s. 3, ch. 15625, 1931; s. 3, ch. 16085, 1933; s. 1, ch. 59-266; s. 6, ch. 65-190; s. 1, ch. 65-465; ss. 24, 35, ch. 69-106; s. 3, ch. 78-186; s. 40, ch. 83-318; s. 53, ch. 85-180; s. 12, ch. 88-306; s. 115, ch. 90-136; s. 10, ch. 90-329; s. 2, ch. 2012-110; s. 41, ch. 2012-181.

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Amendments to 320.15

Annotations, Discussions, Cases:

Cases Citing Statute 320.15

Total Results: 13 | Sort by: Relevance | Newest First

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Mikos v. King's Gate Club, Inc., 426 So. 2d 74 (Fla. 2d DCA 1983).

Cited 12 times | Published | Florida 2nd District Court of Appeal

not owners of the land within the meaning of section 320.015, Florida Statutes (1981), thereby holding that

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Zapo v. Gilreath, 779 So. 2d 651 (Fla. 5th DCA 2001).

Cited 3 times | Published | Florida 5th District Court of Appeal | 2001 WL 256189

1(b). However, we must consider the effect of section 320.015(1), Florida Statutes (1996) that provides:

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Gen. Elec. Capital Corp. v. Sohn, 566 So. 2d 841 (Fla. 1st DCA 1990).

Cited 3 times | Published | Florida 1st District Court of Appeal | 1990 Fla. App. LEXIS 6462, 1990 WL 123116

although appellant recognizes the language in Section 320.015(1), Florida Statutes,[1] pertaining to the

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Nordbeck v. Wilkinson, 529 So. 2d 360 (Fla. 2d DCA 1988).

Cited 3 times | Published | Florida 2nd District Court of Appeal | 1988 WL 82674

"as defined by law." The law, by virtue of section 320.015(1), Florida Statutes (1987), takes mobile homes

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Echo River Sanctuary, LLC f/k/a TSE Plantation, LLC v. 21st Mortg. Corp., Meri L. Harrell Curtis R. Harrell (Fla. Dist. Ct. App. 2022).

Published | District Court of Appeal of Florida

21st Mortgage draws our attention to Section 320.015(2), Florida Statutes (“Taxation of mobile homes”)

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Ago (Fla. Att'y Gen. 2004).

Published | Florida Attorney General Reports

is classified and taxed as real property.9 Section 320.015(1), Florida Statutes, provides that a mobile

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

Published | Florida Attorney General Reports

realty or personalty in any particular case. Section 320.015, F.S., provides in pertinent part that `[a]

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USA Fin. Servs., Inc. v. Steward, 588 So. 2d 299 (Fla. Dist. Ct. App. 1991).

Published | District Court of Appeal of Florida | 1991 Fla. App. LEXIS 10945, 1991 WL 224955

the realty.” A similar provision is found in section 320.015(1), Florida Statutes, pertaining to taxation

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Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

the real property roll the following year. Section 320.015, F.S., expressly provides that mobile homes

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Ago (Fla. Att'y Gen. 1975).

Published | Florida Attorney General Reports

valorem taxation. . . . (Emphasis supplied.) Section 320.015, F.S., provides in pertinent part as follows:

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Ark Real Est. Servs., Inc. v. 21st Mortg. Corp. (Fla. Dist. Ct. App. 2020).

Published | District Court of Appeal of Florida

debt remains outstanding. § 320.015(1), (2), Fla. Stat. (2013). Section 320.015 provides as follows:

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Greentree Servicing, LLC v. Decanio, 948 So. 2d 1033 (Fla. 5th DCA 2007).

Published | Florida 5th District Court of Appeal | 2007 Fla. App. LEXIS 2591, 2007 WL 542742

presumed to be tangible personal property. Section 320.015, Florida Statutes (2004), also addresses whether

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Ago (Fla. Att'y Gen. 1974).

Published | Florida Attorney General Reports

real property. . . ." (Emphasis supplied.) Section 320.015, F.S. 1971, was amended by s. 2, Ch. 72-339

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