The 2023 Florida Statutes (including Special Session C)

Title XXXVI
BUSINESS ORGANIZATIONS

Chapter 616
PUBLIC FAIRS AND EXPOSITIONS

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F.S. 616.260

616.260 Tax exemption of authority.—It is hereby found and determined that all of the projects authorized by this part constitute essential governmental purposes, and all of the properties, revenues, moneys, and other assets owned and used in the operation of those projects shall be exempt from all taxation, including special assessments, by the state or by any county, municipality, political subdivision, agency, or instrumentality thereof. However, nothing in this section shall grant any person other than the authority an exemption from the tax imposed in chapter 220, and if property of the authority is leased, the property shall be exempt from ad valorem taxation only if the use by the lessee qualifies the property for exemption under s. 196.199. The exemption granted by this section shall not be applicable to any tax imposed by chapter 220 on interest, income, or profits on debt obligations owned by corporations. The property of the authority shall be subject to the provisions of s. 196.199.

History.—s. 12, ch. 74-322; s. 2, ch. 81-318; ss. 25, 26, ch. 83-239; ss. 35, 44, ch. 93-168; s. 23, ch. 99-391.

F.S. 616.260 on Google Scholar

F.S. 616.260 on Casetext

Amendments to 616.260

Arrestable Offenses / Crimes under Fla. Stat. 616.260

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 616.260.

Annotations, Discussions, Cases:

Cases from cite.case.law:

SOUTH FLORIDA FAIR AND PALM BEACH COUNTY EXPOSITIONS, INC. a v. JOSEPH, J. J. J. J., 256 So. 3d 875 (Fla. App. Ct. 2018)

. . . ." § 616.260, Fla. Stat. . . .

TURNER, v. FLORIDA STATE FAIR AUTHORITY,, 974 So. 2d 470 (Fla. Dist. Ct. App. 2008)

. . . In support of this contention, the Appraiser directs our attention to section 616.260, Florida Statutes . . . The property of the authority shall be subject to the provisions of s. 196.199. § 616.260 (emphasis added . . . Thus section 616.260 expressly states that lands owned by the Authority are subject to the provisions . . . In addition, section 616.260 suggests that lands leased by the Authority are exempt from ad valorem taxation . . .

FISHER, v. R. REISER, S., 610 F.2d 629 (9th Cir. 1979)

. . . . § 616.260). . . .