Title: Opinion File 67-32 thru 67-36
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Permanent Link: http://ufdc.ufl.edu/WL00003257/00001
 Material Information
Title: Opinion File 67-32 thru 67-36
Physical Description: Book
Language: English
 Subjects
Spatial Coverage: North America -- United States of America -- Florida
 Notes
Abstract: Buddy Blain's Collections - Opinion File 67-32 thru 67-36
General Note: Box 14, Folder 2 ( Opinion File 1961-1971 - 1961-1971 ), Item 45
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: WL00003257
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





-- r


August 18, 1967





Mr. Robert L. Watson, Chief
Land Acquisition Division
Southwest Florida Water
Management District
P O. B 216
Brooksville, Florida 33512

Dear Bob:

On July 3, 1967, you sent mema memorandum concerning the right
of the railroad and others to receive exopt4on from the Tax
Assessor for lands under easement to the Southwest Florida Water
Management District.

It certainly semes that, under S192.59, this pi possible, and
I feel that the only thing that has to be done by the District
is to write a letter for those who request it, setting forth
that under a certain date the District receive; an easement from
so-and-so (name the company or the individual, that a copy of
the easement is attached, and that, pursuant tr 192.59, the
Southwest Florida Water Management Distr ct 4eela that the indi-
vidual or company should be exempt from taxation as long as the
Southwest Florida Water Management Distr ct uses said property.

Sincerely,


Myfpn G. Gibbons


.L ...- ----- -C-`(------


mgg/rb











MEMORANDUM

TO: MYRON G. GIBBONS

FROM: ROBERT L. WATSON

DATE: JULY 3, 1967

Please find enclosed copy of letter from Corps of Engineers for
your information regarding tax assessments exemptions on right
of ways. Please review and advise as to your opinion as to
property being given to the District by easement that they
could receive assessments exemptions from the tax assessor.

RIW:jb

cc: Dale Twa ann




JUL 5 -1967
(-^ /Buirc i sn








"" ;> DEPARTMENT OF THE ARMY
JACKSONVILLE DISTRICT. CORPS OF ENGINEERS
i FEDERAL BUILDING. P. O. BOX 4970
..- .i, JACKSONVILLE. FLORIDA 32201
.. ,TELEPHONE 904/791-201 I


IN REPLY
REFER TO: SAJRE-A 27 June 1967

a Wato4 A


Mr. Robert L. Watson .... 'i
Southwest Florida Water Management J
District "
P. O. Box 216
Brooksville, Florida 33512



Dear Mr. Watson:

Reference is made to your letter of 6 June 1967 requesting a
copy of the Corps' land requirements at Rodman Dam for the Cross Florida
Barge Canal Project. A complete set of prints, D. 0. File No.
146-28,987, sheets 1 through 43 of 43, is inclosed for your reference.

With respect to a legal citation concerning the tax exemption
status of easements I refer you to Title 13, Section 192.59, Florida
Statutes Annotated, a copy of which is inclosed. As you will note
in subparagraph 1 of this section of the code, each county at their
option may cancel and discharge liens for taxes on any lands used by
the United States for public use. We also refer you to Title 13, Sec-
tion 192.62 in the pocket part which provides for certain exemptions.
As you will observe in Note 3, the Attorney General has ruled as follows:

"3. Leasehold Interests. The fee title of lands leased to the
United States, or to the State of Florida, for use in depositing
spoil and dredged materials in connection with the Florida East
Coast Canal, is subject to taxation, so long as the interest of
United States or the State of Florida is excluded from the
assessment and taken into consideration in fixing the value of
the lands. 1964 Op. Atty. Gen., 064-105; July 28, 1964."

We hope these two citations will be of assistance to you.

Sincerely Sours,




2 Incl --L-
1. Prints Ch$bif, Real Estate Division
2. Sec. 192.59, FSA














SAJRE-A 27 Jun.r 1 67


A^' ^-,
Mr. Robert L. Watson f .
Southwest Florida Water Management
i strict j J
P. 0. Box 216
Brooksville, Florida 33512



DNar Mr. Watson:
-I
Reference is made to your letter of 6 June 1967 requesting a
copy of the Corps' land requirements at Rodman Dam for the Cross Florida
Barge Canal Project. A complete set of prints, D. O. File No.
146-28,987, sheets 1 through 43 of 43, is inclosed for your reference.

With respect to a legal citation concerning the tax exemption
status of easements I refer you to Title 13, Section 192.59, Florida
Statutes Annotated, a copy of which is inclosed. As you will note
in subparagraph 1 of this section of the code, each county at their
option may cancel and discharge liens for taxes on any lands used by
the United States for public use. We also refer you to Title 13, Sec-
tion 192.62 in the pocket part which provides for certain exemptions.
As you will observe in Note 3, the Attorney General has ruled as follows:

"3. Leasehold Interests. The fee title of lands leased to the
United States, or to the State of Florida, for use in depositing
spoil and dredged materials in connection with the Florida East
Coast Canal, is subject to taxation, so long as.the interest of
United States or the State of Florida is excluded from the
assessment and taken into consideration in fixing the value of
the lands. 1964 Op. Atty. Gen., 064-105; July 28, 1964."

We hope these two citations will be of assistance to you.
Sincerely yours,




2 Incl G. L. FRYER
1. Prints Chief, Real Estate Division
2. Sec. 192.59, FSA











'lorida :;l t,L(n Annotatcd. 'l 1 I, ,oe. 1-9 ').
Tnxatuln; cancellation of delli.que 'i taxes upon lund; u'\. 'o.r
road purposes, etc.

(1) The board of county commissioners of each county of the
state be and it is hereby given full power and authority to
cancel and discharge any and all liens for taxes, delinquent or
current, held or owned by the county or the state, upon lands,
heretofore or hereafter, conveyed to, or acquired by any agency,
governmental subdivision or municipality of the state, or the
United States, for road purposes, defense purposes, recreation,
reforestation or other public use; and said lands shall be exempt
from county taxation so long as the same are used for such
public purpose.

(2) Such cancellation shall be by resolution of the board of
county commissioners, duly adopted and entered upon its minutes,
properly describing such lands, and setting forth the public use
*, to which the same are, or will be, devoted. Upon receipt of a
certified copy of such resolution, the proper officials of the
county, and of the state, are hereby authorized, empowered and
directed to make proper entries upon the records to accomplish
such cancellation and to do all things necessary to carry out
the provisions of this section, and to make the same effective,
this section being their authority to do so.




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