(1) Ad valorem taxes and non-ad valorem assessments shall be assessed against the lots within a platted residential subdivision and not upon the subdivision property as a whole. An ad valorem tax or non-ad valorem assessment, including a tax or assessment imposed by a county, municipality, special district, or water management district, may not be assessed separately against common elements utilized exclusively for the benefit of lot owners within the subdivision, regardless of ownership. The value of each parcel of land that is or has been part of a platted subdivision and that is designated on the plat or the approved site plan as a common element for the exclusive benefit of lot owners shall, regardless of ownership, be prorated by the property appraiser and included in the assessment of all the lots within the subdivision which constitute inventory for the developer and are intended to be conveyed or have been conveyed into private ownership for the exclusive benefit of lot owners within the subdivision.
(2) As used in this section, the term “common element” includes:
(a) Subdivision property not included within lots constituting inventory for the developer which are intended to be conveyed or have been conveyed into private ownership.
(b) An easement through the subdivision property, not including the property described in paragraph (a), which has been dedicated to the public or retained for the benefit of the subdivision.
(c) Any other part of the subdivision which has been designated on the plat or is required to be designated on the site plan as a drainage pond, or detention or retention pond, for the exclusive benefit of the subdivision.
(d) Property located within the same county as the subdivision and used for at least 10 years exclusively for the benefit of lot owners within the subdivision.
History.—s. 4, ch. 2003-284; s. 1, ch. 2015-221.
Structure Florida Statutes
Title XIV - Taxation and Finance
Part I - General Provisions (Ss. 193.011-193.1557)
193.011 - Factors to consider in deriving just valuation.
193.016 - Property appraiser’s assessment; effect of determinations by value adjustment board.
193.017 - Low-income housing tax credit.
193.023 - Duties of the property appraiser in making assessments.
193.0235 - Ad valorem taxes and non-ad valorem assessments against subdivision property.
193.0237 - Assessment of multiple parcel buildings.
193.024 - Deputy property appraisers.
193.052 - Preparation and serving of returns.
193.062 - Dates for filing returns.
193.063 - Extension of date for filing tangible personal property tax returns.
193.072 - Penalties for improper or late filing of returns and for failure to file returns.
193.073 - Erroneous returns; estimate of assessment when no return filed.
193.074 - Confidentiality of returns.
193.075 - Mobile homes and recreational vehicles.
193.077 - Notice of new, rebuilt, or expanded property.
193.085 - Listing all property.
193.092 - Assessment of property for back taxes.
193.102 - Lands subject to tax sale certificates; assessments; taxes not extended.
193.114 - Preparation of assessment rolls.
193.1142 - Approval of assessment rolls.
193.1145 - Interim assessment rolls.
193.1147 - Performance review panel.
193.116 - Municipal assessment rolls.
193.132 - Prior assessments validated.
193.133 - Effect of mortgage fraud on property assessments.
193.155 - Homestead assessments.
193.1551 - Assessment of certain homestead property damaged in 2004 named storms.
193.1554 - Assessment of nonhomestead residential property.
193.1555 - Assessment of certain residential and nonresidential real property.
193.1556 - Notice of change of ownership or control required.
193.1557 - Assessment of certain property damaged or destroyed by Hurricane Michael.