CopyAgo (Fla. Att'y Gen. 1988).
Published | Florida Attorney General Reports
...9 A review of the legislative history of s.
193.075 , F.S., reveals that it was created to provide statutory guidance to tax assessors in categorizing unlicensed mobile homes for assessment purposes. 10 Subsequent to the creation of s.
193.075 , F.S., however, ss.
320.18 and
320.19 , 11 F.S., were amended to specifically include mobile homes. 12 Reading the statutes together, ss.
193.075 ,
320.18 and
320.19 , F.S., have a common purpose in insuring that mobile homes not classified as real property do not escape taxation....
...ving or other interior space." 4 See, Holly v. Auld,
450 So.2d 217 (Fla. 1984) (when the language of a statute is clear and unambiguous no statutory interpretation and construction is necessary; the statute is given its plain and obvious meaning). 5 Section
320.19 , F.S....
...See also, AGO 74-205, in which this office concluded that mobile homes are subject to an annual license tax as provided in Ch. 320 , F.S., in lieu of ad valorem taxes. 10 See, Florida Senate Fiscal Note and attached summary of HB 4005, as amended by the Senate Ways and Means Committee, May 21, 1974. 11 Section 320.19 , F.S., provides, in part, that "[t]he license tax required under this chapter, when not paid, constitutes a first lien upon the motor vehicle or mobile home on which the tax is due." 12 See, ss....
