Title: Opinion File 66-9 thru 66-11
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Full Citation
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Permanent Link: http://ufdc.ufl.edu/WL00003238/00001
 Material Information
Title: Opinion File 66-9 thru 66-11
Physical Description: Book
Language: English
 Subjects
Spatial Coverage: North America -- United States of America -- Florida
 Notes
Abstract: Buddy Blain's Collections - Opinion File 66-9 thru 66-11
General Note: Box 14, Folder 2 ( Opinion File 1961-1971 - 1961-1971 ), Item 26
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: WL00003238
Volume ID: VID00001
Source Institution: Levin College of Law, University of Florida
Holding Location: Levin College of Law, University of Florida
Rights Management: All rights reserved by the source institution and holding location.

Full Text

66-9



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March 21, 1966

To: MGG

From: EBM

Re: SWFWMD mineral rights -
Lower Hillsborough Reservoir

On March 3, 1966, Robert L. Watson, A. S. A., Chief, Land
Acquisition Department, inquired if tax assessors are required by
law to assess mineral rights. If we reply in the affirmative, he
proposes to use theprovision authorizing the assessment of mineral
rights as the basis for eliminating mineral right appraisals in
the Lower Hillsborough Reservoir.

Whenever the mineral, oil, gas, and other sub-surface rights
in or to real property in Florida have been sold or otherwise trans-
ferred by the owner of the real property, or retained or acquired
through reservation or otherwise, the sub-surface rights are to be
taken and treated as an interest in real property subject to taxa-
tion separate and apart from the fee or ownership of the fee or
other interest in the fee. Fla. Jur., Taxation, 1966 Supp. 256.

F. S. 193.221, as amended by Laws 1963, Ch 63-355 provides:

"193.221 Assessment ofbil, mineral and other subsurface
rights.

(1) Whenever the mineral, oil, gas, and other subsur-
face rights in or to real property in this state shall
have been sold or otherwise transferred by the owner of
such real property, or retained or acquired through
reservation or otherwise, such subsurface rights shall
be taken and treated as an interest in real property
subject to taxation separate and apart from the fee or
ownership of the fee or other interest in the fee. Such
mineral, oil, gas and other subsurface rights, when sep-
arated from the fee, or other interest in the fee, shall
be subject to separate taxation, when returned for taxa-
tion by the owner of the fee, or other interest in the
fee, or the owner or claimant of such subsurface rights
or interests, or any person, firm or corporation claiming
?f" by, through or under the subsurface owner or claimant.





66-10






-2-

Such taxation shall be against such subsurface interest
and not against the owner or owners thereof or against
separate interests or rights in or to such subsurface
rights.

(2) Such subsurface rights, when returned for taxa-
tion, as aforesaid, shall be assessed on the basis of
a just valuation, as required by 1, Art. IX, of the
state constitution, which valuation, when combined with
the value of the remaining surface and undisposed of
subsurface interests, shall not exceed the full just
value of the fee title of the lands involved, including
such sub-surface rights.

(3) Statutes and regulations, not in conflict with the
provisions herein, relating to the assessment and collec-
tion of ad valorem taxes on real property, shall apply to
the separate assessment and taxation of such subsurface
rights, in so far as they may be applied.

(4) The owner of the fee title, or any person, firm
or corporation claiming by, through or under him, may
purchase tax certificates assessed against subsurface
rights, as aforesaid, or tax certificates and liens
encumbering the same.

(5) Tax certificates and tax liens encumbering sub-
surface rights, as aforesaid, may be acquired, purchased,
transferred, and enforced as are tax certificates and
tax liens encumbering real property generally, including
the foreclosure of the same."


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