The 2023 Florida Statutes (including Special Session C)
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. . . was a political subdivision, or in the alternative, it was exempt from taxation pursuant to section 315.11 . . . Section 315.11, which was passed in 1959, provides a statutory exemption from various state and local . . . Respondent contends that sections 196.001 and 196.199, Florida Statutes (1991), supersede section 315.11 . . . We therefore construe section 315.11 in conjunction with sections 196.001, 196.199(2), and 196.199(4) . . . , and hold that section 315.11 provides an exemption only when port authority property is being used . . .
. . . Alternatively, CPA contended that it was exempt from taxation under section 315.11, Florida Statutes . . . No case was found that interprets the scope of the exemption afforded by section 315.11 or the effect . . . of enactment of section 196.199 on section 315.11. . . . Section 315.11 even speaks of “public property” “used for public purposes.” . . . Section 315.11 was enacted in 1959 and was last amended in 1973. . . . .
. . . created the franchise tax, to wit: Sections 125.019, 159.15, 159.31, 159.50, 183.14, 215.76, 243.33, 315.11 . . .
. . . For example, see §§ 310.001, 315.11, and 315.16, Fla.Stat. (1975). . See, e. g., Husband v. . . .
. . . Code of Federal Regulations, 1949, Title 31, § 315.11. . . .
. . . 5 * * ♦ “§ 315.11 Not transferable. . . . proceedings or current at the time the bond is received, whichever is smaller.” 31 C.F.R. §§ 315.2, 315.11 . . .
. . . The bonds could not be hypothecated. 31 Code Eed.Reg., § 315.11. . . .
. . . Mowry, 1918, 262 Pa. 381, 105 A. 505. . “31 C.F.R.0 315.11” — “* * * A savings bond may not be hypothecated . . .