Case law

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Florida Attorney General Reports · Apr 6, 1983

from taxation unless in intention to include it is clearly manifested.' … City of Tallahassee, 325 So.2d 1 , 3 (Fla. 1975) the Florida Supreme Court stated that `[t]he State's immunity from taxation is so well established in Florida's jurisprudence that little elaboration is needed here.'

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Florida Attorney General Reports · Jun 20, 1990

Is the real property of the State of Florida immune or exempt from the imposition of stormwater utility fees by the City of Orlando pursuant to s. 403.0893 , F.S.? 5. … However, the language in subsection (1), which authorizes the imposition of stormwater utility fees, does not as clearly specify the nature of the fees imposed therein.

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Florida Attorney General Reports · Dec 9, 1985

health services in Florida are provided within the statutory framework of Ch. 394 , F.S., with Part I providing definitions, criteria and procedures for the voluntary and involuntary treatment of mentally ill persons and establishing … However, with respect to Part I, Ch. 394 , F.S. (1984 Supp.), "[a]s used in [that] part, unless the context clearly requires otherwise, the term . . .

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Florida Attorney General Reports · Jul 9, 1975

Under 12 U.S.C.A. s. 548 , the assessment and collection of nondiscriminatory state and local ad valorem tangible and real property taxes against national banking associations is clearly authorized. … of Florida's otherwise tax-immune realty.

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Florida Attorney General Reports · Dec 29, 2010

The corporation is considered an agency of the state for purposes of sovereign immunity. 1 Subsection (3) of the section directs the board to: "(a) Adopt a plan of operation and articles, bylaws, and operating rules pursuant … (b) Establish procedures under which applicants for payments from the corporation may have grievances reviewed by an impartial body and reported to the board of directors." 2 (e.s.)

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Florida Attorney General Reports · Aug 25, 1976

Thus, in order to qualify as tax-exempt property, the equipment must, at a minimum, serve the primary purpose of "transporting persons or property." … In fact, said radios are generally not permanently affixed to vehicles and may be removed for use in the home, where the exemption would clearly vest.

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Florida Attorney General Reports · Feb 27, 2007

and procedures established prior to the solicitation of competitive proposals. 5. … These procedures clearly indicate that compensation will be negotiated prior to the selected firm beginning work under the contract.

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Florida Attorney General Reports · Sep 21, 1984

In the context of the foregoing discussion, it is apparent that the legislative authorization to the Highlands County Hospital District Board of Commissioners to "lease . . . any hospital" clearly refers to the authority … Immunity of the board of commissioners against liability damages is waived to the extent of liability insurance carried by the board.

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Florida Attorney General Reports · Mar 1, 2002

It is an elemental part of Florida tax law that, in order to qualify for the benefit of a tax exemption, the person seeking the exemption must clearly come within the requirements and scope of the law granting the exemption … Military personnel may establish permanent residence in Florida and qualify for Florida's homestead tax exemption, but if such personnel retain their legal residence of domicile in another state by availing themselves of

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Florida Attorney General Reports · Jun 7, 2010

construed to permit . . . any changes in a special law or municipal charter which affect the creation or existence of a municipality . . . without approval by referendum of the electors as provided in s. 166.031 ." 7 Thus, clearly … Stat., relates to amendment of municipal charters, establishing the right of electors to submit proposed amendments to municipal charters; it does not establish a right for electors to submit proposed amendments to, or to

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Florida Attorney General Reports · Jun 1, 1976

See also the Privileges and Immunities Clause, 14th Amend., and the Interstate Commerce Clause, s. 8, Art. I , cl. 3 , U.S. Const. … Witsell, 334 U.S. 385 (1948), establishing a similar test under the Privileges and Immunities Clause of the Fourteenth Amendment; AGO 074-279.

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Florida Attorney General Reports · Jun 4, 1985

The Court held that although governmental sovereign immunity had been waived by s 768.28 , F.S., on a broad basis, certain "discretionary" governmental functions remain immune from tort liability. Id., at 1022 . … There has never a [sic] been a common law duty establishing a duty of care with regard to how these various governmental bodies or officials should carry out these functions.

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Florida Attorney General Reports · Mar 2, 1977

QUESTION: Since an applicant who qualifies for an exemption under either s. 196.081 , s. 196.091 , or s. 196.101 , F. S., could also qualify for an exemption under s. 196.031 (3)(a), F. … If no fund had been established, no right to replacement funds would exist. The establishment of the replacement fund was a legislative decision resting solely within its discretion.

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Florida Attorney General Reports · Mar 3, 1978

The court noted that the primary intention of the Legislature was to establish uniform qualifying dates for candidates for state and county offices; and that, therefore, a special law which established different qualifying … Clearly, such a candidate cannot qualify as an independent or minor party candidate (who must qualify by filing qualifying petitions; see ss. 99.096 and 99.0955 , F.

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Florida Attorney General Reports · Mar 26, 2003

At that time, both owners established qualified personal residence trusts with one owner serving as the other's trustee. The owners were advised that each had to file for the homestead exemption. … It is an elemental part of the tax law of Florida that, in order to qualify for the benefit of a tax exemption, the person seeking the exemption must clearly come within the requirements and scope of the law granting the

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Florida Attorney General Reports · Mar 28, 1978

Although the Legislature has clearly given the PSC rulemaking authority, it has not granted to PSC the authority to establish, by rule, a uniform rate system for the motor carrier industry. … Applicable case law clearly establishes that there is no delegation of authority to private persons under these circumstances so long as the administrative agency makes the final determination. See State v.

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Florida Attorney General Reports · Feb 13, 1985

Thus, exemptions have been granted to church, municipal, county and certain qualified institutions' cemeteries, and trust funds established for the care and maintenance thereof, but only if the provisions of § 199.072(1)( … Judicial decisions in this state have clearly held that exemptions in a taxing statute are to be strictly construed against the taxpayer. See, e.g., State Department of Revenue v.

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Florida Attorney General Reports · Sep 4, 1981

For noncompetitive classes, the Department of Administration establishes the minimum training and experience requirements and the employing agency may establish an examination or selection method for a class. … Noncompetitive positions within the career service system are clearly within the purview of s. 295.07 thus mandating that preference be given.

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Florida Attorney General Reports · Mar 17, 1989

As used in this act, `state agencies or subdivisions' include the judicial branch. 7 The clerk of court would clearly be a member of the judicial branch of government. … affidavit reciting the true and correct ages of the parties and does not require an independent investigation on the part of the issuing authority as to the applicants' true ages.) 6 See also, s. 768.28 (5), F.S. (1988 Supp.), establishing

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Florida Attorney General Reports · Jun 3, 1977

The department shall establish and maintain a certified Florida [property appraiser] program . (Emphasis supplied.) … of public funds would be clearly unlawful under the guidelines set forth in AGO's 062-97 and 064-136.)