The 2023 Florida Statutes (including Special Session C)

Title XL
REAL AND PERSONAL PROPERTY

Chapter 718
CONDOMINIUMS

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F.S. 718.120

718.120 Separate taxation of condominium parcels; survival of declaration after tax sale; assessment of timeshare estates.—

(1) Ad valorem taxes, benefit taxes, and special assessments by taxing authorities shall be assessed against the condominium parcels and not upon the condominium property as a whole. No ad valorem tax, benefit tax, or special assessment, including those made by special districts, drainage districts, or water management districts, may be separately assessed against recreational facilities or other common elements if such facilities or common elements are owned by the condominium association or are owned jointly by the owners of the condominium parcels. Each condominium parcel shall be separately assessed for ad valorem taxes and special assessments as a single parcel. The taxes and special assessments levied against each condominium parcel shall constitute a lien only upon the condominium parcel assessed and upon no other portion of the condominium property.

(2) All provisions of a declaration relating to a condominium parcel which has been sold for taxes or special assessments survive and are enforceable after the issuance of a tax deed or master’s deed, upon foreclosure of an assessment, a certificate or lien, a tax deed, tax certificate, or tax lien, to the same extent that they would be enforceable against a voluntary grantee of the title immediately prior to the delivery of the tax deed, master’s deed, or clerk’s certificate of title as provided in s. 197.573.

(3) Condominium property divided into fee timeshare real property shall be assessed for purposes of ad valorem taxes and special assessments as provided in s. 192.037.

History.—s. 1, ch. 76-222; s. 58, ch. 82-226; s. 1, ch. 84-261; s. 217, ch. 85-342; s. 4, ch. 91-116.

F.S. 718.120 on Google Scholar

F.S. 718.120 on Casetext

Amendments to 718.120

Arrestable Offenses / Crimes under Fla. Stat. 718.120

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 718.120.

Annotations, Discussions, Cases:

Cases from cite.case.law:

CENTRAL CARILLON BEACH CONDOMINIUM ASSOCIATION, INC. v. J. GARCIA,, 245 So. 3d 869 (Fla. App. Ct. 2018)

. . . . §§ 193.023(5), and 718.120(1), Fla. Stat. (2016). . . .

BEACH CLUB TOWERS HOMEOWNERS ASSOCIATION, INC. v. JONES,, 231 So. 3d 566 (Fla. Dist. Ct. App. 2017)

. . . interest in the underlying land — must be subject to ad valorem taxation as real estate because section 718.120 . . . In support of its position, the County points to section 718.120(1), which provides in pertinent part . . . We cannot conclude that section 718.120(1) eliminates any exemption that should otherwise be subtracted . . . Section 718.120(1) merely means that the County must assess each condominium parcel separately from other . . .

CALYPSO DEVELOPERS I, LLC, v. PELICAN PROPERTIES OF SOUTH WALTON, LLC, A, 109 So. 3d 1214 (Fla. Dist. Ct. App. 2013)

. . . See §§ 718.103(12), 718.120(1), Fla. Stat. (2006). . . .

BURKLOW ASSOCIATES, INC. v. BROWN,, 931 So. 2d 218 (Fla. Dist. Ct. App. 2006)

. . . taxed as intangible property and the dry slips to be taxed as real property would be violative of § 718.120 . . . Thus, section 718.120 is not applicable to the wet slips, and should not have been considered by the . . .

GILREATH, Jr. v. WESTGATE DAYTONA, LTD., 871 So. 2d 961 (Fla. Dist. Ct. App. 2004)

. . . The Legislature has specifically provided for assessment of timeshare estates in section 718.120, Florida . . . Specifically, the Legislature has declared in section 718.120(3), Florida Statutes, that “[cjondominium . . .

In LIUZZO,, 204 B.R. 235 (Bankr. N.D. Fla. 1996)

. . . the property appraiser was required to appraise the property in accordance with Florida Statutes § 718.120 . . .

N. SHAPIRO, A. B. v. J. HERNDON, K., 639 So. 2d 1026 (Fla. Dist. Ct. App. 1994)

. . . See § 718.106(1), Fla.Stat. (1991); § 718.120(1), Fla.Stat. (1991). . . .

CARPON NATIONAL, INC. v. SAMARI LAKE COMMUNITY ASSOCIATION, INC., 611 So. 2d 1292 (Fla. Dist. Ct. App. 1992)

. . . . §§ 718.120, 718.-103(7), (12), Fla.Stat. (1991); Lake Worth Towers, Inc. v. . . .

J. SCHULTZ, v. J. LURIE, J. O., 512 So. 2d 1003 (Fla. Dist. Ct. App. 1987)

. . . Instead, he concluded that his assessment was governed by section 718.120, Florida Statutes (1981), which . . . See § 718.120, Fla.Stat. (1981). . . . We also note that section 718.120, while requiring separate assessments for condominiums, does not obviate . . .

S. HAUSMAN, v. VTSI, INC., 482 So. 2d 428 (Fla. Dist. Ct. App. 1985)

. . . .” § 718.120(1), Fla.Stat. (1981). . . .

E. W. E. a. k. a. E. A. L. J. v., 71 T.C. 54 (T.C. 1978)

. . . Ann. sec. 718.120. . . .