The 2023 Florida Statutes (including Special Session C)

Title XXX
SOCIAL WELFARE

Chapter 423
TAX EXEMPTION OF HOUSING AUTHORITIES

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F.S. 423.02

423.02 Housing projects exempted from taxes and assessments; payments in lieu thereof.—The housing projects, including all property of housing authorities used for or in connection therewith or appurtenant thereto, of housing authorities shall be exempt from all taxes and special assessments of the state or any city, town, county, or political subdivision of the state, provided, however, that in lieu of such taxes or special assessments a housing authority may agree to make payments to any city, town, county or political subdivision of the state for services, improvements or facilities furnished by such city, town, county or political subdivision for the benefit of a housing project owned by the housing authority, but in no event shall such payments exceed the estimated cost to such city, town, county or political subdivision of the services, improvements or facilities to be so furnished.

History.—s. 2, ch. 17983, 1937; CGL 1940 Supp. 7100(3-yy).

F.S. 423.02 on Google Scholar

F.S. 423.02 on Casetext

Amendments to 423.02

Arrestable Offenses / Crimes under Fla. Stat. 423.02

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 423.02.

Annotations, Discussions, Cases:

Cases from cite.case.law:

BOCA RATON HOUSING AUTHORITY, v. CAROUSEL DEVELOPMENT, INC., 482 So. 2d 543 (Fla. Dist. Ct. App. 1986)

. . . exempt from taxation and special assessments by the state and city as against its housing projects (§ 423.02 . . .

E. GREEN, v. PANAMA CITY HOUSING AUTHORITY, a D. F. a, 115 So. 2d 560 (Fla. 1959)

. . . The next section (i. e., 423.02) goes on to provide: “The housing projects (including all property of . . .

E. GREEN, v. PANAMA CITY HOUSING AUTHORITY, a D. F. a, 110 So. 2d 490 (Fla. Dist. Ct. App. 1959)

. . . Section 423.02, F.S.A. does not exempt Housing Authorities or their tenants from the operation and effect . . . Section 423.02, F.S.A. is derived from Chapter 17983, Section 2, Laws of 1937. . . . . § 423.02, F.S.A. . . .