Title: Opinion File 67-1
Full Citation
Permanent Link: http://ufdc.ufl.edu/WL00003246/00001
 Material Information
Title: Opinion File 67-1
Physical Description: Book
Language: English
Spatial Coverage: North America -- United States of America -- Florida
Abstract: Bobby Blain's Collections - Opinion File 67-1
General Note: Box 14, Folder 2 ( Opinion File 1961-1971 - 1961-1971 ), Item 34
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: WL00003246
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

Marah 22, 1967.

Sethusrt Florida Water ianagmnt District
Post Officee Box 216
Brookuville, Florida.


In response to your request of several weeks ago, suggesting that taxes
on properties acquired by the Southwest Florida Water M S pa mt District
should be relieved of taxes proportiOattely based on the Iate of acquisi-
ties, 1 have reviewed the Statutes pertaining to taxation, and find so
authority for splitting a year taxes. Section 192.04, Forida Statltes
1905, states that "All real aSl personal praoprty shall be subject to
taxation on the first day of January of each year, and sh l be a lien
pon suh property for the purposes thereof superior to all others -

Section 73.061, Florida Statutes 1965, refers to oademnation proceedings
and gives the Court considerable latitlud as to how the taxes y be haw-
dled or delayed. But there is no provision bade in the Act for the for-
giveness of any tax because it wau sold to a Goveramntal Agency during
any taxable year. I know of no'r procedure w ey the Tax Cellector can
receive taxes for a portion of the year and forgive the balance.

The only way that this possible toegiveness ourid be accomplished would
have to be through some Court procedure, and since there apparently is
no precedent efr it. it would be rather daoutful. If yoe do have auh a
precedent hoatever I would appreciate it if you would advise me.

Very truly yours,

CDsboc C. E. Duncan
CCe Mr. Myron G. Gibbons%
eibbons. taker .MI hon, s*ith & Cofer
Post Officr Bo 1363
Yampb Florida 1382

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