Rd*od~~le ft an
November 4, 1970
RE: Railroad Assessment Board
Sometime ago you asked me to determine if the Railroad
Assessment Board was still in effect, and if not, what
happened to it.
This Board was created in 1957 and appeared in Florida
Statutes as Chapter 195. In 1969 it was transferred
and renumbered as Sections 193.521 through 193.78.
The Railroad Assessment Board was transferred by a
Type 3 transfer to the Department of Revenue in the
Governmental Reorganization Act of 1969. The history
note in the 1969 Statutes under 193.521 indicates the
Board was abolished.
The ad valorem tax revision bill passed by the 1970
legislature repealed all sections of 193 relating to
the Railroad Assessment Board.