Cases from cite.case.law:

SCHULTZ, v. CRYSTAL RIVER THREE PARTICIPANTS,, 686 So. 2d 1391 (Fla. Dist. Ct. App. 1997)

. . . See, e.g., § 193.481 (mineral, oil, gas and other subsurface rights treated as a separate interest in . . .

CAPE ATLANTIC LANDOWNERS ASSOCIATION, INC. v. COUNTY OF VOLUSIA,, 581 So. 2d 1384 (Fla. Dist. Ct. App. 1991)

. . . 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 . . .

DEPARTMENT OF REVENUE, v. A. FORD,, 438 So. 2d 798 (Fla. 1983)

. . . 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 . . .

FLORIDA DEPARTMENT OF REVENUE, v. A. FORD, W., 417 So. 2d 1109 (Fla. Dist. Ct. App. 1982)

. . . 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 . . .

SUN OIL CO. DELAWARE U. S. A. v. F. M. FISHER, 370 So. 2d 413 (Fla. Dist. Ct. App. 1979)

. . . 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 . . .

J. Ed STRAUGHN, v. SUN OIL COMPANY DELAWARE F. M. FISHER v. SUN OIL COMPANY AMOCO PRODUCTION COMPANY, v. J. Ed STRAUGHN,, 345 So. 2d 1062 (Fla. 1977)

. . . 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 . . .

F. M. FISHER v. SUN OIL COMPANY, 330 So. 2d 76 (Fla. Dist. Ct. App. 1976)

. . . 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 . . .

WILLIAMS v. R. JONES, DUNES MOTEL, INC. a v. R. JONES, J. LERGENMILLER, Jr. v. R. JONES,, 326 So. 2d 425 (Fla. 1975)

. . . Production Company, 309 So.2d 39 (Fla.App.2d 1975) where the court there had under consideration Section 193.481 . . .

J. Ed STRAUGHN, v. AMOCO PRODUCTION COMPANY, a, 309 So. 2d 39 (Fla. Dist. Ct. App. 1975)

. . . 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 . . .

TRUSTEES OF TUFTS COLLEGE, v. TRIPLE R. RANCH, INC. COMPASS ROSE CORPORATION, v. TRIPLE R. RANCH, INC. TRIPLE R. RANCH, INC. v. COMPASS ROSE CORPORATION,, 275 So. 2d 521 (Fla. 1973)

. . . Section 193.481(1), Florida Statutes, F.S.A., provides in pertinent part: “(1) Whenever the mineral, . . .

DADE COUNTY, a v. PAN AMERICAN WORLD AIRWAYS, INC. a, 275 So. 2d 505 (Fla. 1973)

. . . . § 193.481, F.S.A. . . .

R. KIRK, Jr. v. P. SMITH,, 253 So. 2d 492 (Fla. Dist. Ct. App. 1971)

. . . 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 . . .