Title: Opinion File 74-79 thru 74-80
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Permanent Link: http://ufdc.ufl.edu/WL00003396/00001
 Material Information
Title: Opinion File 74-79 thru 74-80
Physical Description: Book
Language: English
 Subjects
Spatial Coverage: North America -- United States of America -- Florida
 Notes
Abstract: Buddy Blain's Collections - Opinion File 74-79 thru 74-80
General Note: Box 14, Folder 4 ( Opinion File 1974 - 1975 - 1974-1975 ), Item 24
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: WL00003396
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









MEMORAN

TO: MGG, LMB, AFD & AHS

FROM: TEC

DATE: July 15, 1974

Re: Proration of ad valorem tax
acquired by SWFWMD pursuant
condemnation

Steven Sparkman, Assistant County

is currently representing the Hill

Tax Collector in proceedings in En

Southwest Florida Water Management

Hillsborough County. In conversat

July 9, 1974 he directed my attent

4005. This bill was passed in the

and has an effective date of July

Section 13 of this bill amends Sec

to require a tax payer owning prop

valorem taxation to place in escrc

amount equal to 120 per cent of tl

title to the tax payer's property

before November Ist of any year b3

condemnation or otherwise. This

any ad valorem taxes due during t

governmental entity, and the bala

returned to the tax payer after p

In my conversation with Mr. Spark

Sparkman indicated that he feels


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Pb/ora 1vx
Ad .ondm lzeso
C sderhet


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:es on property
to purchase or


attorney for Hillsborough County

borough County Tax Assessor and

inent Domain brought by the

SDistrict against land owners in

-on with Mr. Sparkman on Tuesday,

:on to Section 13 of Housebill

last session of the legislature

1974.

ion 197.12, Florida Statutes

erty that is subject to ad

with the Tax Collector an

e previous years tax bill if

is acquired on January 1st and

a governmental unit by purchase,

scrow fund is to be used to pay

e year title is acquired by the

ice of the escrow fund is to be

iyment of the tax.

nan relating to this bill, Mr.

this Amendment was designed to











S To: MGG, LMB, AFD & AHS July

eliminate the current method of pr

ability in Eminent Domain cases. Hi

this bill were trying to equate aci

demnation with destruction of asse:

property is destroyed by fire the

negated or diminished after the ta

the tax roll has been completed.

is correct, then it seems possible

Water Management District may ulti

tax payers full tax bill regardless

the calendar year.

Of course, we evidentaly have a co

going reasoning in Section 73.061,

This section states that ad valore

quired by condemnation shall be pr

the date of taking. The ultimate

"ad valorem taxes due" mean those

roll or the pro rated share of the

73.061?

I am bringing this matter to your

have a substantial impact on our

I am interested in any suggestions

have regarding this new law.



4,. TECjr:chc


/0


15, 1974 2

rating ad valorem tax lia-

feels that the draftsman of

uisition of property by con-

sed property by fire. If

entire tax liability is not

has been duly assessed and

f Mr. Sparkman's reasoning

that the Southwest Florida

lately be responsible for a

When title is acquired during



plete conflict with the fore-

Florida Statutes annotated.

n taxes levied upon lands ac-

orated against the owner to

question is: "Does the phrase

taxes as reflected on the tax

tax liability under Section



attention as it will evidently

current procedures and because

or comments any of you may




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