Active provisions classified under Taxation.
Section 1. Notwithstanding any other provision of law to the contrary, any city having a population of one million or more, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing for any such city taxes on general corporations, financial corporations and tra…
Section 1. The jobs for the new, New York bond act is enacted to read as follows: * JOBS FOR THE NEW, NEW YORK BOND ACT Section 1. Short title. 2. Creation of a state debt. 3. Bonds of the state. 4. Consistency with federal tax law. Section 1. Short title. This act shall be known and may be cited as the "jobs for the n…
CHAPTER 959 AN ACT in relation to the assessment and taxation of real property, constituting chapter fifty-a of the consolidated laws Became a law April 23, 1958, with the approval of the Governor. Passed, by a majority vote, three-fifths being present The People of the State of New York, represented in Senate and Asse…
TAX LAW LAWS 1909, CHAP. 62. AN ACT in relation to taxation, constituting chapter sixty of the consolidated laws. Became a law February 17, 1909, with the approval of the Governor. Passed, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: CHAPTER 6…
When real estate is levied on, or an attempt to sell it under any execution or other process issued is made, or an attempt to sell it as the property of another person is made, chancery courts have jurisdiction to enjoin the sale on the application of the owner in possession of the real estate.
When an assessment is made against any person, body politic or corporate and payment is refused on an allegation of illegality of the assessment, the person, body corporate or politic may file an action in chancery setting forth the alleged illegality. The court has jurisdiction to decide the matter and if the assessme…
(1)(a) A taxpayer may contest the legality of any assessment or denial of refund of tax, fee, surcharge, permit, interest, or penalty provided for under s. 125.0104, s. 125.0108, chapter 198, chapter 199, chapter 201, chapter 202, chapter 203, chapter 206, chapter 207, chapter 210, chapter 211, chapter 212, chapter 213…
A budget system for the control of the finances of the boards of county commissioners of the several counties of the state is established as follows:(1) A budget shall be prepared, approved, adopted, and executed as prescribed in this chapter for each fiscal year. At a minimum, the budget must show for each fund, as re…
The lien of any and all taxes, except those ad valorem taxes collectible by the county tax collector, tax certificates, and special assessments imposed by any incorporated city or town in the state upon real estate may be foreclosed by such city or town by suit in chancery. The practice, pleading, and procedure in any…
All definitions set out in chapters 1 and 200 that are applicable to this chapter are included herein. In addition, the following definitions shall apply in the imposition of ad valorem taxes:(1) “Ad valorem tax” means a tax based upon the assessed value of property. The term “property tax” may be used interchangeably…
(1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item of such property, as provided in s. 200.069.(2) Any taxpayer who objects to the assessment placed on any property taxable to him or her, including the assessment of homestea…
Unless expressly exempted from taxation, the following property shall be subject to taxation in the manner provided by law:(1) All real and personal property in this state and all personal property belonging to persons residing in this state; and(2) All leasehold interests in property of the United States, of the state…
(1) As used in this chapter, the following definitions apply, unless the context clearly requires otherwise:(a) “Awarded” means the time when the tax collector or a designee determines and announces verbally or through the closing of the bid process in a live or an electronic auction that a buyer has placed the winning…
When used in this chapter the term, phrase or word:(1) “Department” means the Department of Revenue.(2) “Personal representative” means the executor, administrator, or curator of the decedent, or, if there is no executor, administrator, or curator appointed, qualified, and acting, then any person who is in the actual o…
(1) A one-time nonrecurring tax of 2 mills is hereby imposed on each dollar of the just valuation of all notes, bonds, and other obligations for payment of money which are secured by mortgage, deed of trust, or other lien upon real property situated in this state. This tax shall be assessed and collected as provided by…
(1) County millages shall be composed of four categories of millage rates, as follows:(a) General county millage, which shall be that nonvoted millage rate set by the governing body of the county.(b) County debt service millage, which shall be that millage rate necessary to raise taxes for debt service as authorized by…
There shall be levied, collected, and paid the taxes specified in this chapter, for and in respect to the several documents, bonds, debentures or certificates of stock and indebtedness, and other documents, instruments, matters, writings, and things described in the following sections, or for or in respect of the vellu…
In complying with ss. 1-3, ch. 2010-149, Laws of Florida, the dealer of communication services may collect a combined rate of 5.07 percent, composed of the 4.92 percent and 0.15 percent rates required by ss. 202.12(1)(a) and 203.01(1)(b)3., respectively, if the provider properly reflects the tax collected with respect…
As used in this chapter:(1) “Department” means the Department of Revenue.(2) “Refinery” means those industrial plants, regardless of capacity, that process crude oil feed stock and manufacture refined petroleum products, except when such plant is a petrochemical plant.(3) “Importer” means any person that has met the re…
As used in this part:(1) “Barrel” means a unit of measurement for oil production and is 42 U.S. gallons of 231 cubic inches per gallon, computed at a temperature of 60 degrees Fahrenheit, after deduction for the full percent of basic sediment, water, and other impurities as ascertained by centrifugal or other recognize…
There is created a Florida Taxpayer’s Bill of Rights to guarantee that the rights, privacy, and property of Florida taxpayers are adequately safeguarded and protected during tax assessment, collection, and enforcement processes administered under the revenue laws of this state. The Taxpayer’s Bill of Rights compiles, i…
(1) It is the intent of the Legislature in enacting this code to impose a tax upon all corporations, organizations, associations, and other artificial entities which derive from this state or from any other jurisdiction permanent and inherent attributes not inherent in or available to natural persons, such as perpetual…
(1) Whenever any natural person residing in this state desires to avail himself or herself of the benefit of the provisions of the constitution and laws exempting property as a homestead from forced sale under any process of law, he or she may make a statement, in writing, containing a description of the real property,…
It is declared to be a legitimate county or municipal purpose for any county or incorporated city or town in the state to improve and beautify waterways, including lakes, rivers, streams, ditches and canals, within such county or municipality, by opening such waterways and by clearing them of logs and other obstruction…
As used in the Beverage Law:(1) “Division” means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation.(2) “Department” means the Department of Business and Professional Regulation.(3) “State bonded warehouse” means any licensed warehouse used to store alcoholic bever…