The 2023 Florida Statutes (including Special Session C)
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. . . See, e.g., § 193.481 (mineral, oil, gas and other subsurface rights treated as a separate interest in . . .
. . . The trial court’s reasons for dismissing the plaintiffs’ complaint were: Under 193.481, Florida Statutes . . . (1985): 197.343 Tax notices; additional notice required.— * He * * * * (2) When the taxes under s. 193.481 . . . The problem with the trial court’s order is that, while it is correct in stating that, under section 193.481 . . . Therefore, the court erred in dismissing the complaint based on the fact that section 193.481 permits . . .
. . . This is a review of a decision of the Fifth District Court of Appeal declaring section 193.481, Florida . . . Section 193.481 requires the separate ad valorem assessment and taxation of separately-owned subsurface . . . also ordered the Department of Revenue to take appropriate action to ensure compliance with section 193.481 . . . We find that section 193.481 has not been unconstitutionally applied and that the assessments on the . . . We agree with the trial judge that the mandatory provision of section 193.481, Florida Statutes (1981 . . .
. . . This case involves the constitutionality of section 193.481, Florida Statutes (1982), which imposes ad . . . separately valued and assessed the severed subsurface mineral rights under the authority of section 193.481 . . . The relevant portions of section 193.481, Florida Statutes (1979) (formerly section 193.221, Florida . . . Florida (Section 193.221, Florida Statutes (1961)), provided in substance (as does present section 193.481 . . . The phrase “insofar as they may be applied” contained in section 4 of section 193.481, Florida Statutes . . .
. . . Chevron appeal from a final summary judgment denying their prayer for a reduction in their Section 193.481 . . . The enactment of Section 193.481 in 1963, subjecting subsurface leasehold interests to ad valorem real . . . If there were doubt of the repealing effect of Section 193.481 when Small was decided, the legislature . . . See Section 193.481(2), (3), Florida Statutes (1977); Cassady v. . . . Section 193.481(1), Florida Statutes (1977): (1) Whenever the mineral, oil, gas, and other subsurface . . .
. . . The counties acted under Section 193.481(1), Florida Statutes (1973), which provides: “193.481 Assessment . . . At the time of that decision Section 193.481(1) had not been enacted. . . . Their argument is that the Legislature did not clearly do so by enactment of Section 193.481(1), Florida . . .
. . . Appellants contend that the Legislature, by § 193.481(1), Florida Statutes, directed that such a lease . . . interest in real property and subject to ad valorem taxation by the county in which the land lies. § 193.481 . . . , The defendants contend that when in the course of a 1963 amendment to the predecessor of Section 193.481 . . . In view of the foregoing and the ambiguities which we have alluded to in § 193.481, Florida Statutes, . . . Appellant tax assessor evidently also had such doubts when the Legislature amended § 193.481(1), Florida . . .
. . . Production Company, 309 So.2d 39 (Fla.App.2d 1975) where the court there had under consideration Section 193.481 . . .
. . . leasehold interest in oil, gas and minerals is subject to ad valorem real property taxation under § 193.481 . . . Section 193.481(1), F.S.1971, reads in material part as follows: “Whenever the mineral, oil, gas, and . . . We would not be offended, therefore, if § 193.481(1), supra, does indeed declare oil, gas and mineral . . . The final question remaining is whether § 193.481(1), supra, does precisely that. We think so. . . . Moreover, we think the fact that § 193.481(1), supra, contemplates interests “separate and apart from . . .
. . . Section 193.481(1), Florida Statutes, F.S.A., provides in pertinent part: “(1) Whenever the mineral, . . .
. . . . § 193.481, F.S.A. . . .
. . . Apparently in direct conflict with the foregoing statute are the provisions of Section 193.481 (formerly . . . § 193.221), first enacted in 1957, which provide: “193.481 Assessment of oil, mineral, and other subsurface . . . conveyed by the County of Okaloosa several years prior to the enactment of the predecessor of Section 193.481 . . .