(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.
Structure Florida Statutes
Title XL - Real and Personal Property
Part I - General Provisions (Ss. 718.101-718.129)
718.1035 - Power of attorney; compliance with chapter.
718.104 - Creation of condominiums; contents of declaration.
718.1045 - Timeshare estates; limitation on creation.
718.105 - Recording of declaration.
718.106 - Condominium parcels; appurtenances; possession and enjoyment.
718.107 - Restraint upon separation and partition of common elements.
718.1085 - Certain regulations not to be retroactively applied.
718.109 - Legal description of condominium parcels.
718.110 - Amendment of declaration; correction of error or omission in declaration by circuit court.
718.115 - Common expenses and common surplus.
718.116 - Assessments; liability; lien and priority; interest; collection.
718.117 - Termination of condominium.
718.119 - Limitation of liability.
718.122 - Unconscionability of certain leases; rebuttable presumption.
718.1224 - Prohibition against SLAPP suits.
718.1225 - Federal Condominium and Cooperative Abuse Relief Act of 1980; applicability.
718.123 - Right of owners to peaceably assemble.
718.1232 - Cable television service; resident’s right to access without extra charge.
718.124 - Limitation on actions by association.
718.1255 - Alternative dispute resolution; mediation; nonbinding arbitration; applicability.
718.1256 - Condominiums as residential property.
718.1265 - Association emergency powers.