Florida Statutes
Chapter 274 - Tangible Personal Property Owned by Local Governments
274.01 - Definitions.

(1) “Governmental unit” means the governing board, commission or authority of a county or taxing district of the state or the sheriff of the county.
(2) “Custodian” means the person to whom the custody of county or district property has been delegated by the governmental unit.
(3) “Property” means all tangible personal property, owned by a governmental unit, of a nonconsumable nature.
(4) “Fiscal year” means the governmental unit’s fiscal year established pursuant to law; otherwise, it means the calendar year.
History.—s. 1, ch. 59-163; s. 1, ch. 61-102.

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